Section 9 in The Gujarat Electricity Duty Act, 1958
9. Penalties.
- If any person-(a)fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, or(b)willfully obstructs an Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to [(ten thousand rupees] [Substituted for 'one thousand rupees' by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)]
