Section 17(2) in The Rajasthan Lands and Buildings Tax Act, 1964
(2)Where any person fails to-(a)give the notice required to be sent to the assessing authority under [section 15-E or 15-F] [Substituted by Rajasthan Act No. 15 of 1973.], within the period provided therefor: or(b)produce the record, document, account or particulars required to be produced before the assessing authority under [section 22] [Inserted by Rajasthan Act No. 15 of 1973.];the assessing authority may, in his discretion, impose on him a sum, not exceeding rupees fifty, by way of penalty, which si tall be recoverable from such person in addition to the tax, if any, due from him.
