Section 16(1) in The Gujarat Education Cess Act, 1962
(1)If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 15, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the local authority, Collector or, as the case may be, the Collector of Ahmedabad, on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government, recover from him as penalty a sum not exceeding one fourth of the amount of the tax so unpaid, in addition to the amount of tax payable by him.
