Section 6(6) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(6)Where an employer or a person liable to registration or enrolment has wilfully failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding rupees ten for each day of delay but not exceeding rupees two thousand in case of an employer and in case of others a penalty not exceeding rupees ten per day subject to a maximum of rupees one thousand.
