Section 32(5) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(5)If owner, driver or the person incharge of the vehicle fails to obtain the transit pass as provided under sub-section (1), or fails to deliver the same as provided under sub-section (2), the owner of the goods vehicle shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported.
