Section 87(4)(a) in The Delhi Value Added Tax Act, 2004
(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;