Section 71(4)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)a breach thereof shall be punishable with fine not exceeding [ten thousand rupees] [Substituted 'five hundred rupees' by C.G. Act No. 13 of 2011, dated 3.5.2011.], and if the offence is a continuing one, with a fine not exceeding [one hundred rupees] [Substituted 'twenty five rupees' by C.G. Act No. 13 of 2011, dated 3.5.2011.] for every day the offence continues; and