Section 23(6) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(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.
