Section 21(4) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(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.
