Section 21(3) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(3)If any person -(a)not being a hotelier liable to pay tax under this Act, collects any sum by way of tax, or(b)being a registered hotelier, collects any amount by way of tax in excess of the tax payable by him, or(c)otherwise collects tax in contravention of any of the provisions of this Act, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty equal to double the sum of the unauthorised collection.
