Penalty payable when tax not paid

When any registered owner or any person who has possession or control of any barge used or kept for use in the Union territory is in default in making the payment of tax, the taxation authority may, by order, direct that in addition to the amount of arrears a sum not exceeding twice the quarterly tax in respect of such barge shall be recovered from him by way of penalty. Provided that before giving such direction, the registered owner or such person shall be given a reasonable opportunity of being heard.