Section 85(5) in The Gujarat Value Added Tax Act, 2003
(5)Whoever commits any of the acts specified in sub-sections (1) to (3) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with daily fine [not exceeding rupees one hundred] [These words were substituted for the words 'which shall not be less than rupees five hundred' by Gujarat 6 of 2006 Section 40(4)] during the period of the continuance of the offence, in addition to the punishments provided under this section.
