How to do Assessment of penalty Section 33 of DVAT Act 2004
Rule 36 Form 24A
(1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Act has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Act.
(2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner.
(3) Any assessment made under this section shall be without prejudice to prosecution for any offence under this Act.
Explanation.- A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act.
DELHI VALUE ADDED TAX ACT 2004
Section 21 : Amendment of registration
Section 22 : Cancellation of registration
Section 23 : Effect of de-registration
Section 24 : Registration during transition
Section 25 : Security from certain classes of dealers and other persons
Section 26 : Periodical payment of tax and furnishing of returns
Section 27 : Power to require other returns
Section 28 : Correction of deficiencies
Section 30 : Assessment of tax, interest or penalty
Section 32 : Default assessment of tax payable
Section 33 : Assessment of penalty
Section 34 : Limitation on assessment and re-assessment
Section 35 : Collection of assessed tax and penalties
Section 36 : Manner of payment of tax, penalties and interest
Section 36A : Tax deducted at source
Section 37 : Order of application of payments
Section 39 : Power to withhold refund in certain cases
Section 40 : Collection of tax only by registered dealers
Section 40A : Agreement to defeat the intention and application of this Act to be void