Section 23(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)Who ever, knowingly furnishes a false return shall, on conviction be punished.(i)In case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000 with simple imprisonment for a term which may extend to six months or with a fine not exceeding twenty thousand rupees, subject to a minimum of ten thousand rupees;(ii)In any other case, with simple imprisonment for a term, which may extend to three months or with a fine not exceeding ten thousand rupees, subject to a minimum of five thousand rupees.
