Section 12(5) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(5)While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay in addition to the tax assessed a penalty not exceeding one and a half times the amount of tax due that was not disclosed by the dealer in his return, or in the case of failure to submit a return one and a half times the tax assessed, as the case may be.
