Section 55
Imposition of Penalty.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
(1) If a dealer fails without reasonable cause to furnish any return by the
prescribed date as required under sub-section (2) of section 21, or to pay the tax due according to the
return as required by sub-section (3) of that section, the Commissioner may after giving the dealer an
opportunity of being heard, direct that the dealer shall pay, by way of penalty, in addition to the amount of
tax payable, a sum not exceeding twice that amount or where no tax is payable a sum not exceeding two
thousand rupees.
(2) The penalties specified under sub-section (1) may be imposed by the Commissioner notwithstanding the fact that assessment proceedings have not been initiated against the dealer under section 23.
(2) The penalties specified under sub-section (1) may be imposed by the Commissioner notwithstanding the fact that assessment proceedings have not been initiated against the dealer under section 23.