Section 89C in The Registration (Gujarat Amendment) Act, 2018
89C. Punishment for failure to file notice utrder section 89B.
Any person who fails to file a notice under section 89B to the registering officer along with fees, within the period specified in that section, shall be punished with imprisonment for a term which shall not be less than one years but which may be for a term which may be extend up to three years and shall also be liable to fine.
