section 20
Offences and penalties
State Tax on Professions, Trades, Callings and Employments Act, Gujarat.Year 1976Tax197636 sections
Statutory text
Any person or employer who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed there under shall, on conviction, be punished with fine not exceeding five thousand rupees and when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.
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