State Act
Section 40. Collection of tax only by registered dealers.
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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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.
40. (1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Daman and Diu any amount by way of tax under this Regulation and no registered dealer shall make any such collection except in accordance with this Regulation and the rules made thereunder and at the rates specified under this Regulation. (2) Tax collected by a person who is not a registered dealer shall, without prejudice to any penalty or prosecution under this Regulation, stand forfeited to the Government.