State Act

The Daman and Diu Value Added Tax Regulation 2005

This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to matters that began before then.

31. (1) Where a return is furnished by a person as required under section 26 or section 27 and which contains the prescribed information and accompanies the relevant documents required to be accompanied under this Regulation and such person has complied with the other requirements specified under this Regulation and the rules and orders made thereunder, an assessment of the tax payable of the amount specified in the return shall be deemed to have been made, under this Regulation, on the day on which such return was furnished. (2) No assessment shall be deemed to have been made under sub-section (1), if the Commissioner has already made an assessment of tax in respect of the same tax period under any other provision of this Regulation.