Section 16 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
16. Accounts.
(1)If the Commissioner is satisfied that the hooks of accounts and other documents maintained by an employer in the normal course of his business are not adequate for verification of the returns filed by the employer under this Act, it shall be lawful for the Commissioner to direct the employer to maintain the hooks of accounts or other documents in such manner as he may in writing direct, and thereupon the employer shall maintain such books of accounts or other documents accordingly.(2)Where an employer wilfully fails to maintain the hooks of accounts or other documents as directed under sub-section (1), the Commissioner may, after giving him a reasonable opportunity of being heard impose a penalty not exceeding [ten rupees] [Substituted by Gujarat Act. No. 10 of 2008 Section 11 w.e.f. 1-4-08 for the words 'Five rupees'] for each day of delay.
