Section 12(5) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(5)If any person fails to make a deduction or after making a deduction fails to deposit to the account of the Government the amount so deducted, the Commissioner may, after giving to such person an opportunity of being heard, by order in writing, direct that such person shall pay; by way of penalty, a sum not exceeding twice the amount deductible or deducted under this Section besides the tax deductible but not so deducted and, if deducted, not so deposited into the Government Treasury.
