Section 8(3) in The Rajasthan Motor Vehicles Taxation Act, 1951
(3)Where the owner of the vehicle who becomes liable to make or deliver a declaration under the provisions of sub-section (1) or (2), fails to do so, the taxation officer on being satisfied that a default has been committed by the owner of the vehicle, shall impose a penalty at such rates as may be prescribed by the State Government which shall not exceed Rs.5/- per day].
