Section 7 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
7. Imposition of penalty in certain cases.
- Where any proprietor liable to pay tax under this Act-(a)fails, without sufficient cause or neglects to furnish as return as required by sub-section (1) of section 5, or(b)While furnishing a return under sub-section (1) of section 5 fails, without sufficient cause, or neglects to pay into Government treasury the whole amount of tax due from him according to such return as required by subsection (2) of section 5, or(c)fails, without sufficient cause to comply with the terms of notice issued to him under clause (a) of sub-section (2) of section 6, or(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.
