Rajasthan Sales Tax Act,1994
Section 59. Penalty for not making application for registration
Where any person has without reasonable cause failed to make an application to get himself registered as required under the provisions of this Act, within the time specified in the Act or prescribed in the rules, the Assistant Commissioner, the Commercial Taxes Officer or any other officer having jurisdiction, as the case may be, may direct that such person shall pay by way of penalty in addition to the fee payable him, a sum not exceeding once thousand rupees.
