Section 21 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
21. Imposition of Penalties.
(1)Where a hotelier required to obtain a registration certificate under sub-section (1) of section 12 fails to apply for the same within the time specified in sub-section (2) of the said section, the Luxury Tax officer having jurisdiction may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees, subject to a minimum of one thousand rupees in addition to the amount of tax payable by him.(2)[ ***] [Deleted by Act No. 6 of 2015, dated 1.4.2015.](3)If any person -(a)not being a hotelier liable to pay tax under this Act, collects any sum by way of tax, or(b)being a registered hotelier, collects any amount by way of tax in excess of the tax payable by him, or(c)otherwise collects tax in contravention of any of the provisions of this Act, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty equal to double the sum of the unauthorised collection.(4)If a hotelier liable to pay tax under this Act fails to keep a true account of his turnover or fails to keep any accounts or records in accordance with any direction given under this Act, or does not issue bills to his customers as required under the provisions of this Act, he shall be liable to pay a penalty of an amount not exceeding two thousand and five hundred rupees, subject to a minimum of one thousand rupees.Provided that in case of Subsequent offence the amount of penalty shall not be less than two thousand rupees but shall not exceed five thousand rupees.(5)If a hotelier is found to evade tax in any form or by any method, he shall be liable to pay, in addition to tax for which he may be liable, a penalty equal to double the sum of the tax evaded.(6)If a hotelier contravenes any of the provisions of this Act or the rules made thereunder for which no specific penalty is provided for or if a person aids or abets the commission of any such violation, he shall be liable to pay a penalty of an amount not exceeding five thousand rupees, subject to a minimum of one thousand rupees.(7)Whoever, commits any of the violations specified in Sub-section (1) and (3) to (6) and the violation is a continuing one under any of the provisions of these sub-sections shall further be penalised with a daily penalty of rupees fifty during the period of the continuance of the violation.(8)No penalty under this section shall be imposed on any hotelier or person without affording an opportunity of being heard.
