Section 7(d) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(d)has concealed the particulars of any transaction or has deliberately furnished inaccurate particulars of any transaction liable to tax, the Collector may impose upon such proprietor by way of penalty, in addition to any tax assessed under section 6, a sum not exceeding one and one half times the amount of the tax.
