Section 89(4)(h) in The Delhi Value Added Tax Act, 2004
(h)fails without sufficient cause, to comply with any requirements made of him under [sections 58, 58A or 59] [Substituted for the words and figures 'section 59' vide DVAT (Amendment) Act, 2013 (5 of 2013). w.e.f. 12.09.2013.] of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act;