Section 89(3) in The Delhi Value Added Tax Act, 2004
(3)Whoever, wilfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Act, shall, on conviction, be punished-(a)in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and(b)in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.
