11. Offences.
A breach of these rules including any provision of the Delhi Value Added TaxAct, 2004 (Delhi Act 3 of 2005) and the rules made thereunder, which have been made applicable by rule 10, shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.