Section 87(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)Where penalty under this Regulation has been imposed upon a person and such penalty has not been reduced by any authority or Appellate Tribunal or court and has become final, and such person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure or default occurring on another occasion (in this section called the "subsequent offence"), the penalty leviable under this Regulation shall be increased by-(a)in the case of the first subsequent offence, fifty per cent. of the penalty leviable under this Regulation; and(b)in the case of the second and any further subsequent offence, one hundred per cent. of the penalty leviable under this Regulation.
