Section 95(4) in The Delhi Value Added Tax Act, 2004
(4)[ Any person who falls to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) of this section or fails to provide details of the Permanent Account Number obtained under the Income Tax Act, 1961 (43 of 1961), as provided in sub-section (3) of this section or fails to provide the IEC (Importer Exporter Code) under the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) as provided in sub-section (3A) of this section, shall be liable to pay, by way of penalty, sum equal to Rupees one thousand per week of default subject to a maximum of fifty thousand rupees.] [[Substituted by DVAT (4th Amendment) Act, 2012 (14 of 2012), w.e.f. 16-1-2013. Prior to substitution, sub-section (4) read as under:'(4) Any person who fails to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) of this section or fails to communicate the permanent account number obtained under the Income Tax Act, 1961 (43 of 1961) or, as the case may be, fails to state, whether he has applied for the same and fails to provide the details of the application, as provided in sub-section (3) of this section, shall be liable to pay by way of penalty, a sum of ten thousand rupees']]
