Section 23 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
23. Prosecution for offences committed under this Act.
(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.(2)Whoever, knowingly keeps false account of the receipts or turnover in contravention of the provisions of this Act shall, on conviction, be punished with simple imprisonment for a term which may be extend to six months or with a fine not exceeding twenty thousand rupees, subject to a minimum of five thousand rupees.(3)Whoever(i)wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or(ii)wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act,shall, on conviction, be punished -(a)in case where the amount involved exceeds Rs. 50,000 during the period of a year, with simple imprisonment for a term which may extend to one year or with a fine not exceeding twenty thousand rupees subject to a minimum of ten thousand rupees.(b)in any other case, with simple imprisonment for a term which may extend to six months or with a fine not exceeding ten thousand rupees, subject to a minimum of five thousand rupees.(4)Whoever, voluntarily obstructs any officer making inspection or search or seizure under the provisions of this Act, on conviction be punished with simple imprisonment which may extend to six months and with a fine not exceeding twenty thousand rupees, subject to a minimum of ten thousand rupees.(5)Whoever, aids or abets any person in commission of any act or offence specified in sub-sections (1) to (4) shall, on conviction be punished with the same punishment as provided for the principal offender.(6)For the second and Subsequent offence committed by a hotelier or any other person under any of the above sub-section (1) to (5), the minimum imprisonment shall be for one month, except for the offence committed in clause (a) of sub-section (3), the minimum imprisonment shall be for two months.(7)The Luxury Tax officer concerned shall be empowered to launch the prosecution under sub-sections (1) to (5) with the prior permission of the commissioner.(8)No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the competent authority under any provision of this Act.
