Section 25(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(2)Where an employer wilfully fails to maintain the books of accounts or other documents as directed under sub-section (1), the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees fifty for each day of such default subject to a maximum of rupees one thousand.
