Section 86(14) A person or dealer fails to provide the document required under section 59(2) or 59(3): Penalty u/s 86(14)
Penalty Under Section 86(14) of Delhi Value Added Tax Act
Default
Fails to provide the document required under section 59(2) or
59(3)
Amount of Penalty
Rs. 50,000/-
Maximum Amount of Penalty Rs. 50,000/-
Penalties for various defaults under Delhi Value Added Tax (DVAT) Act
Section 86(12) Where a tax deficiency arises: Penalty u/s 86(12)
Section 86(15) Prepares records and accounts i.e. false misleading or deceptive
Section 86(20) Statement to the commissioner: False, misleading, deceptive, omits statements
Section 86(22) A casual failed to furnish return or other document with return in the due date