Amendment of section 192 of Guj. VI of

In section 192 of the principal Act,—

1. (1) for sub-section (2), the following sub-section shall be substituted, namely:— "(2) If any person fails to pay any tax or fee or any other sum due from him to a panchayat under this Act or the rules on or before the specified date of payment, he shall pay to the panchayat by way of penalty in addition to the tax, fee or sum, as the case may be, an amount equal to one percent of the amount of the tax or fee or sum, as the case may be, for each complete month during the time he continues to make default in the payment of tax, fee or sum, as the case may be: (2A) In the case of a person who is a defaulter under sub-section (2), the panchayat shall cause a writ of demand in the prescribed form to be served on such person.";
2. (2) in sub-section (7), for the words "other sum" the words and brackets "other sum (including penalty)" shall be substituted.