law: 11. Penalty payable when tax not paid.-
  When any registered owner or any person who has possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty:
  Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.