Section 87(5)(c) in The Delhi Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 87(5)] [Section 87] [Entire Act]

NCT Delhi - Subsection

Section 87(5)(c) in The Delhi Value Added Tax Act, 2004

(c)the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the "subsequent offence"), the penalty otherwise due under this Act shall be increased by-

(i)in the case of the first subsequent offence, fifty percent of the specified penalty; and

(ii)in the case of the second and any further subsequent offence, one hundred per cent of the specified penalty.

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NCT Delhi - Subsection

Section 87(5)(c) in The Delhi Value Added Tax Act, 2004