Section 92(3) in Rajasthan Panchayati Raj Rules, 1996
(3)In addition to the amount due as tax such penalty not exceeding twice the amount of the tax as the Panchayat may direct and a sum of Rs. 200/- (Rupees two hundred) on account of charges incurred in connection with seizure, detention and sale, will also payable and recoverable out of the sale proceeds.
