Section 32(2) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(2)In particular and without prejudice to the generality of the foregoing power, such rules may be made- to provide for all matters expressly required or allowed by this Act to be prescribed by rules, and to provide that a contravention of any rule shall be punish- able with fine which may extend to two hundred and fifty rupees for each such contravention.
