Section 89(4) in The Delhi Value Added Tax Act, 2004
(4)Whoever-(a)carries on business as a dealer without being registered in wilful contravention of sub-section (1) of section 18 of this Act;(b)fails without sufficient cause to furnish any information required under section 21 of this Act;(c)fails to surrender his certificate of registration as provided in sub-section (7) of section 22 of this Act;(d)fails without sufficient cause to furnish any returns as required under section 27 of this Act by the date or in the manner prescribed;(e)without reasonable cause, contravenes any of the provisions of section 40 of this Act;(f)without sufficient cause fails to issue invoice as required under section 50 of this Act;(g)fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions;(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;(i)obstructs or prevents any officer performing any function under Chapter X of this Act;(j)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or(k)interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act, shall, on conviction, be punished with imprisonment for a term which may extend to six months, and with a fine.
