Section 17(2) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(2)If the person does not, without reasonable cause, pay the tax within the time, he is required by or under the provisions of this Act to pay it or the Assessing Authority may, after giving such person a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty, in addition to the amount of tax and penalty under sub-section (1), a sum of equal to eighteen percent, per annum for the period during the time the person continues to make default in the payment of tax.
