Section 87(4) in The Delhi Value Added Tax Act, 2004
(4)If-(a)a person is liable to pay a penalty under [x x x] [Words, brackets and letters 'clause (b), (c) or (d) of' omitted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] sub-section (12) of section 86 of this Act;(b)the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and(c)the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 84 of this Act or a ruling issued by the Commissioner under section 85 of this Act, the amount of the penalty otherwise due shall be reduced to nil.
