State Act
22
Section 22. Penalty for failure to keep accounts or submit statements.
The Gujarat Motor Spirit Cess Act, 2001
Act no. 13 of 20012001In forceGujarat (State Act)
22. If any trader liable under section 11 to keep accounts or to submit statements, fails without sufficient cause to keep or submit the same in the manner and at the period prescribed or keeps false accounts or submits false statements, he shall, on conviction, be punished with fine which may extend to twenty thousand rupees and in the case of a continuing failure, with an additional fine which may extend to one thousand rupees for each day during which such failure continues, after conviction for the first such failure.