VAT penalty could be levied for non-maintenance of books even when Rules in this regard have not yet

CST & VAT : Delhi VAT - Where Assessing Authority had imposed penalty upon assessee under section 86(14) for violation of section 59 and Tribunal observed that since rules under section 59(2) had not yet been framed, penalty action was not justified, in terms of language of section 59, Tribunal's observation was not correct