Section 23(3) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(3)Whoever(i)wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or(ii)wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act,shall, on conviction, be punished -(a)in case where the amount involved exceeds Rs. 50,000 during the period of a year, with simple imprisonment for a term which may extend to one year or with a fine not exceeding twenty thousand rupees subject to a minimum of ten thousand rupees.(b)in any other case, with simple imprisonment for a term which may extend to six months or with a fine not exceeding ten thousand rupees, subject to a minimum of five thousand rupees.
