Section 13(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)Any person who, being a proprietor liable to pay tax under this Act,-(a)furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act, or(b)fraudulently evades or allows to be evaded the payment of any tax due from him, or(c)fraudulently makes or causes or allows to be made wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any statement furnished or any accounts or register, or(d)knowingly collects from any person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act, or(e)wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith, shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to [ten thousand rupees] [These words were substituted for the words 'one thousand rupees' by Gujarat 2 of 1997, section 8 (w.r.e.f. 18-06-1996).] or with both.
