Section 70(5) in The Delhi Value Added Tax Act, 2004
(5)[ Failure to comply with a requirement in a notification may be punishable with fine provided that the amount of the fine does not exceed [ten thousand] [Deleted vide DVAT (Amendment) Act, 2013 (5 of 2013) w.e.f. 12.9.2013] rupees or such other amount as may be prescribed.]
