Amendment status not verified — confirm the current text below against the official source.
Automatio n Gujarat Value Added Tax Act, 2003. [2005 : Guj. (ii) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959; (iii) a legal practitioner or a Sales Tax Practitioner whose name is entered in the list maintained by the Commissioner in accordance with the provisions of section 81. (2) If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a true copy of such report within the prescribed time, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, impose on him, in addition to any tax payable, a sum by way of penalty not exceeding rupees ten thousand, as he may determine.