Section 36A(12) in The Delhi Value Added Tax Act, 2004
(12)Any person who fails to comply with the requirement under sub-section (11) shall be liable to pay, by way of penalty, a sum of two hundred rupees per day from the day on which requirement arose until the failure is rectified:Provided that the amount of penalty payable under this sub-section shall not exceed twenty thousand rupees.Explanation : Nothing contained in this section shall apply to works contract executed in the course of inter-State trade or commerce or outside the State, or in the course of import or export out of India.]
