Section 87(6) in The Delhi Value Added Tax Act, 2004
(6)[ If-(a)a person is liable to pay penalty under section 86 of this Act; and(b)the person voluntarily discloses to the Commissioner, in writing, the existence of the tax deficiency, during the course of proceedings under section 60; and(c)makes payment of such tax deficiency within three working days of the conclusion of the said proceedings, the amount of the penalty otherwise due, against the admitted and paid tax, shall be reduced by eighty per cent.]
