The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
Section 12. Penalty for non-payment
If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per cent, of the amount of tax due.
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