Section 5(1) in Gujarat Panchayats (Third Amendment) Act, 1963
(1)for sub-section (2), the following sub-section shall be substituted, namely:-"(2) If any person fails to pay any tax or fee or any other sum due from to a panchayat under this Act or the rules of or before the specified date of payment, he shall pay to the panchayat by way of penalty in addition to the tax, fee or sum, as the case may be, an amount equal it one percent of the amount of the tax or fee or sum, as the case may be, for each Complete month during the he continues to make difficult of tax, fee or sum, as the case may be ???.
