Section 23(1)(b) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(b)wilfully acts in contravention of any of the provisions of this Act or the rules or any lawful orders passed in accordance there with, - shall, on conviction, be punished with fine which may extend to one thousand rupees, and if the Magistrate so directs in his order shall be liable to pay in addition as if it were a fine, such specified amount as the Magistrate may determine to be the amount the payment of which he had evaded.