Section 17(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)When an assessee is in default in making payment of [tax within the time allowed in the notice of demand] [Substituted by Rajasthan Act No. 15 of 1973.] he shall pay, in addition to the amount of arrears of tax, an amount equal to five per cent of the said amount by way of penalty:Provided that where an appeal against the order of assessment is pending, the assessee shall not be liable to pay the penalty, if the arrears of tax are paid during the pendency of that appeal or within thirty days of the decision thereof.
