State Act
Section 23. Penalty for failure to comply with requirements of section 12 or for obstructing officer in discharging his duties.
The Gujarat Motor Spirit Cess Act, 2001
23. Whoever- (a) fails to comply with any requirement made to him under sub-section (J) of section 12, or (b) produces false accounts, registers or documents, or knowingly furnishes false information, or (c) obstructs any officer making an inspection, search or seizure under the provisions of this Act, or (d) aids or abets any person in the commission of any act specified in clause (a), (b) or (c) of this section, shall, on conviction, be punished with fine which may extend to twenty thousand rupees and in the case of a continuing contravention, with an additional fine which may extend to one thousand rupees for each day during which such contravention continues after conviction for the first such contravention.