Section 274(2)(c) in The Gujarat Panchayats Act, 1993
(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.