Section 12A(1) in The Assam Amusements and Betting Tax Act, 1939
(1)If the Commissioner, in the course of any proceeding under this Act is satisfied that any proprietor or any other person liable to pay tax under this Act, has in any way evaded the liability to pay tax and/or has in any manner acted in contravention of or failed to comply with any of the rules framed under this Act, he may direct that such proprietor/person shall pay by way of penalty as indicated below:(a)in case of evasion of tax-a sum not exceeding twice the tax evaded or rupees one thousand whichever is greater in addition to the tax payable;(b)in other cases-a sum not exceeding rupees one thousand.
