Section 8(1) in The U.P. Advertisements Tax Act, 1981
(1)Where the Commissioner is satisfied that the proprietor -(a)has fraudulently evaded or attempted to evade, in any form whatsoever, the payment of lax due under this Act; or .(b)has failed to prepare or to submit true and full returns within the time prescribed thereof;he shall after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax due from the proprietor, and may also impose a penalty not exceeding five hundred rupees or double the amount of tax due, whichever is greater.
