Section 95(3) in The Gujarat Value Added Tax Act, 2003
(3)If any person required to furnish any information or return under section 71,-(a)without reasonable cause fails to furnish such information or returns as may by that section be required, or(b)Wilfully furnished or causes to furnish any information or return which he knows to be false.he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
