Section 13(1)(e) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

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State of Gujarat - Subsection

Section 13(1)(e) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

(e)wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith, shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to [ten thousand rupees] [These words were substituted for the words 'one thousand rupees' by Gujarat 2 of 1997, section 8 (w.r.e.f. 18-06-1996).] or with both.

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State of Gujarat - Subsection

Section 13(1)(e) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977