Section 18(b) in The Gujarat Entertainments Tax Act, 1977
(b)in other cases, a sum of money not exceeding [one thousand rupees] [These words were substituted for the words 'two hundred rupees' by Gujarat 10 of 1989, Section 9(2) (w.r.e.f. 23-12-1988).], and on such recovery no proceedings shall be taken or continued against such person in respect of the same offence.
