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[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Rajasthan - Subsection

Section 23(1)(i) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

(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;