Section 27(9) in The Gujarat Value Added Tax Act, 2003
(9)if a dealer-(a)fails without sufficient cause to comply with the provisions of sub-section (2); or(b)fails to surrender his certificate of registration as provided in sub-section (8),the Commissioner may, by an order in writing and after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum equal to rupees one hundred for every day of default.
