State Act
33
Section 33. Assessment of penalty.
The Daman and Diu Value Added Tax Regulation 2005
Act no. 1 of 20052005Repealed 26 January 2020Dadra and Nagar Haveli and Daman and Diu (State Act)
This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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.
33. (1) Where the Commissioner has reason to believe that a liability to pay a penalty under section 86 has arisen, the Commissioner, after recording the reason in writing, shall serve on the person concerned a notice of assessment of the penalty which has become due under this Regulation. (2) The amount of any penalty assessed under this section shall become due on the date on which the notice of assessment has been served by the Commissioner.