Section 17 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
17. Penalty.
(1)If any person liable to pay tax under this Act fails to comply with any of the provisions of this Act, then the Assessing Authority may, after giving such person a reasonable opportunity of being heard by order in writing, impose on him, in addition to any tax payable, a sum by way of penalty not exceeding twice the amount of tax.(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.(3)If any person commits beach of any rule punishable with penalty, the Assessing Authority may, after giving such person a reasonable opportunity of being heard, by order in writing impose upon him a sum by way of penalty not exceeding the sum of penalty specified in the rule.
