Penalty with respect to the sub section(4) and (9) of the section 86 of DVAT ACT - VAT - Delhi - 019

Penalty with respect to the sub section(4) and (9) of the section 86 of DVAT ACT GOVERNMENT OF N.C.T OF DELHI DEPARTMENT OF TRADE AND TAXES, BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 Dated: 21/07/2005 CIRCULAR No. 19 OF 2005-06 Sub : Penalty with respect the sub-section (4) and (9) of the section 86 of the DVAT Act, 2004. Concern has been raised at different forums about lack of clarity among few of the officials and professionals regarding the date of effecting the penalty for return defaults and Registration defaults with reference to the above-mentioned sub-sections of section 86. It is hereby clarified that, the penalty, referred to in the sub-section (4) of section 86 of the DVAT Act, 2004, is to be computed w.e.f. the date on which the dealer or person is required to get himself registered in terms of sub section (1) of section 18 (i.e. w.e.f. the date on which such registration becomes due). It is also clarified that in case of return default, the penalty, referred to in the sub-section (9) of section 86 of the DVAT Act, 2004, for such default, is to be computed from the day following the last day prescribed for filing of the return. This issues with the prior approval of the Commissioner, Value Added Tax. Sd/- (S.R. MAHESHWARI) VALUE ADDED TAX OFFICER (POLICY-III) No.F.VAT/POLICY-III/2005/934 Dated: 21.07.2005