Section 17(1) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(1)If any person liable to pay tax under this Act fails to comply with any of the provisions of this Act, then the Assessing Authority may, after giving such person a reasonable opportunity of being heard by order in writing, impose on him, in addition to any tax payable, a sum by way of penalty not exceeding twice the amount of tax.
