Section 16(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(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.
