The Delhi Motor Vehicles Taxation Act, 1962Central Act · Act 57 of 1962
When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:
Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.