Section 15(1) in Delhi Entertainments and Betting Tax Act, 1996
(1)Where the assessing authority is satisfied that the proprietor of an entertainment-(a)has failed to give information or take permission as required under sub-section (1) or, as the case may be, under sub-section (2) of section 8; or(b)has failed to submit true and full returns in the prescribed form; or(c)has printed, distributed, possessed, sold or used duplicate tickets; or(d)has fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever,it shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of its judgment, the amount of the tax due from the proprietor, and may also impose a penalty not exceeding two times of the tax due.
