Section 15(11) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(11)If any person commits default under clause (b) of sub-section (10), the Commissioner may, without prejudice to any other action which may be taken against such persons under any other provision of this Act, direct, after giving an opportunity of being heard to such person that such person shall pay by way of penalty a sum not exceeding fifty thousand rupees.
