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    <title>Relationship to assessment and impact on criminal penalties</title>
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    <description>Statutory penalties under the Delhi VAT framework arise independently of any tax assessment and remain payable even where no assessment has been made; imposition of such penalties does not bar or limit separate criminal prosecution, allowing administrative penalties and criminal proceedings to proceed concurrently.</description>
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      <description>Statutory penalties under the Delhi VAT framework arise independently of any tax assessment and remain payable even where no assessment has been made; imposition of such penalties does not bar or limit separate criminal prosecution, allowing administrative penalties and criminal proceedings to proceed concurrently.</description>
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