Rajasthan Sales Tax Act,1994
Section 61. Penalty for failure to furnish return
Where the assessing authority is satisfied that any dealer has without reasonable cause failed to furnish a return under section 26 within the time allowed, he may direct that such dealer shall
pay, in addition to the amount of tax payable by him, –
(a) where tax is required to be paid every month under section 25, a penalty of rupees ten per day for the period during which the default in furnishing of such return continues, but not exceeding in the aggregate twenty per cent of the tax so assessed; and
(b) in all other cases, a penalty of rupees five per day subject to a maximum limit of rupees five hundred, for the period during which the default in furnishing of such return continues.