Section 82(3) in The Rajasthan Sales Tax Act, 1994
(3)Where any clearing or forwarding agent violates any of the provisions of sub-section (1) or sub-section (2), the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, may, after affording a reasonable opportunity of being heard, direct him to pay an amount by way of penalty-(a)in case of violation of provisions of sub-section (1), not more than Rs. 2000/- and not less than Rs. 1000/-; and(b)in case of violation of provisions of sub-section (2), equal to the amount of tax leviable at the full rate on the value of the goods in respect of which violation has been made.
