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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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

32. (1) If any person— (a) has not furnished returns required under this Regulation by the prescribed date; or (b) has furnished incomplete or incorrect returns; or (c) has furnished a return which is not accompanied by the documents required to be filed alongwith the return under this Regulation or rules made thereunder; or (d) has furnished a return which is not in conformity with the provisions of this Regulation or rules made thereunder, the Commissioner may, for reasons to be recorded in writing, assess or re-assess to the best of his judgment the amount of net tax due for any tax period or tax periods. (2) Where the Commissioner has made an assessment under sub-section (1), the Commissioner shall forthwith serve on concerned person a notice of assessment of the amount of any additional tax due for that tax period. (3) Where the Commissioner has made an assessment under sub-section (1) and subsequently any further tax is assessed as due, the amount of further tax so assessed as due shall also be payable on the same date being the date on which the net tax for the tax period was due.