Section 18(5) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(5)If a dealer fails without reasonable cause to comply with any of the provisions of this Act or the rules framed thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of penalty, not less than five thousand rupees and not exceeding fifteen per cent of the value of goods and where such contravention or failure is continuing one, to a further penalty not exceeding five hundred rupees for each day of default during the period of the continuance of the contravention or failure:Provided that no such penalty shall be imposed without affording the dealer an opportunity of being heard.
