Section 29(5) in The Gujarat Value Added Tax Act, 2003
(5)If a registered dealer or [any other dealer, not being a dealer referred to in subsection (4)] [These words , brackets and figure were substituted for the words 'any other dealer' by Gujarat Act,' 6 of 2006, Section 16 (3)(a)] required to furnish return under this section fails to furnish any return by the prescribed date as required under [sub-section (l)or, as the case may be, sub-section(2)] [These words , brackets and figure were substituted for the words brackets and figures 'sub-section (1)' by Gujarat Act, 6 of 2006, Section 16 (3)(b)] or fails to comply with the requirement of notice issued under sub-section (3), the Commissioner shall direct him to pay, in addition to any tax and interest payable or paid by him, by way of penalty a sum of rupees one hundred per month or part thereof for the default period. The penalties specified under this sub-section shall be imposed by the commissioner notwithstanding the fact that the assessment proceedings have not been initiated against the dealer under section 32, 33 or 34. Any penalty imposed under this sub-section shall be without prejudice to any prosecution for [any offence or any other proceedings] [These words were substituted for the words 'any offence' by Gujarat Act, 6 of 2006, Section 16 (3)(c)] under this Act.
