Section 274(2) in The Gujarat Panchayats Act, 1993
(2)In particular and without prejudice to the generality of the foregoing power, such rules may be made-(a)for the whole or any part of the State of Gujarat and for all or any panchayat.(b)to provide for all matters expressly required or allowed by this Act to be prescribed by rules, and(c)to provide that a contravention of any rule prescribing the duties and obligations of any person liable to pay any tax or fee made under subsection (2) of section 200 or sub-section (1) of section 212 shall be punishable with fine which may extend to two hundred rupees and in the case of a continuing contravention with fine which may extend to twenty five rupees for every day during which the contravention continues after conviction for the first contravention.
