Section 8(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(3)Where an employer has, without reasonable cause, failed to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees ten for each day of delay but not exceeding in the aggregate twenty per cent of the tax liability.
