Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (Act No.2 of 1974) no confiscation made or penalty imposed under the provisions of this Act or the rules made there under shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.
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Section 131
Confiscation Or Penalty Not to Interfere with Other Punishments
The Uttar Pradesh Goods and Services Tax Act, 2017