Section 12A in The Assam Amusements and Betting Tax Act, 1939
12A. Penalty.
(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.(2)No order made under sub-section (1) shall be made unless the person has been heard or has been given a reasonable opportunity of being heard.(3)No penalty under this section shall be imposed by an officer to assist the Commissioner without the previous sanction of the Commissioner.(4)On payment of such sum as may be determined under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence.
