Section 18(a) in The Gujarat Entertainments Tax Act, 1977
(a)[ where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to tax so payable,- [Clause (a) was substituted for the original by Gujarat 10 of 1989, Section 9(1) (w.r.e.f. 23-12-1988).](i)a sum of money not less than one thousand rupees but not more than two thousand rupees; or(i)double the amount of the tax payable, whichever is greater;]
