Section 85(4) in The Gujarat Value Added Tax Act, 2003
(4)[ Whoever aids or abets any person in commission of an offence specified in subsection (1) or (2) shall, on conviction, be punished with imprisonment for term which may extend to six months or with fine exceeding rupees twenty thousand or with both.] [Sub-section (4) was substituted by Gujarat 6 of 2006 Section 40(3).]
