Penalty for not filling the dvat return ?

dear expert, what is penalty in case dealer does not filling the DVAT return ? their is a client who does not filling the DVAT return and recieved a notice u/s 9(2) of CST act 1956, read with sec 86(9) and furher notice under dvat of SEC 33 of the dvat act 2004, read with sec. 86(9). and their is a penalty if Rs. 500 per day bt the penalty given U/s 86(9) is Rs. 200 per day or a maximum o Rs/. 50,000/. what is the exact penalty?