Section 59B(12) in The Gujarat Value Added Tax Act, 2003
(12)If any person does not deduct an amount under sub-section (3) or after deducting the amount under that sub-section, fails to pay the same into the Government treasury under sub-section (7), within the time specified therein, the Commissioner may, after giving an opportunity of being heard to such person, impose, by way of penalty, a sum not exceeding twenty-five per-cent, of the amount required to be deducted by him under sub-section (3).
