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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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

35. (1) Subject to the provisions of sub-sections (2) and (4), where an amount of tax or penalty has been assessed under section 32 or section 33, the Commissioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment. (2) Where a person has made an appeal to an assessment or part of an assessment in the manner provided in section 74, the Commissioner shall not enforce the payment of any amount in dispute under that assessment until the appeal is decided by the Commissioner. (3) Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of any amount due under this Regulation— (a) which are not the subject of a dispute before the Commissioner; or (b) which has not been stayed by the Appellate Tribunal or Court. (4) Notwithstanding anything contained in sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and he is satisfied that it may not be possible to recover the amount assessed if collection of such amount is delayed, or it will be detrimental to revenue if the full period of two months referred to in sub-section (1) is allowed, the Commissioner may specify a date in the notice of assessment as the date being earlier than said two months after the date of service of the notice of assessment.