Section 86(22) A casual failed to furnish return or other document with return in the due date
Penalty Under Section 86(22) of Delhi Value Added Tax Act
Default
If a casual trader required to furnish a return under this Act:
(a) fails to furnish any return by the due date; or
(b) fails to furnish with a return any other document that is
with the return;
Amount of Penalty
Rs. 1000/- from the day immediately following the due date until
the failure is rectified.
Maximum Amount of Penalty : Rs. 10,000/-
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