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.
Provided that before giving any such direction the registered owner or such person shall be given a reasonable opportunity of being heard.