Section 66(2) in The Gujarat Value Added Tax Act, 2003
(2)If the dealer fails to intimate the authority the changes in the particulars in the declaration referred to sub-section (1), the Commissioner may, after giving an opportunity of being heard to such dealer, by order in writing, impose a penalty of a sum not exceeding rupees ten thousand.] [Section 66 was re-numbered as sub-section (1) and sub-section (2) was inserted by Gujarat Act No. 6 of 2006, Section 28]
