What is the penalty for late filing of returns under Delhi vat act?

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[(9) If a person required to furnish a return under Chapter V of this Act -

(a) fails to furnish any return by the due date; or

(b) fails to furnish with a return any other document that is required to be furnished with the return; or

(c) being required to revise a return already furnished, fails to furnish the revised return by the due date;

the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day immediately following the due date until the failure is rectified:

PROVIDED that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees.]

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T.J.SURUTHI.