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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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

67. (1) The Commissioner shall have responsibility for the due and proper administration of this Regulation and have jurisdiction over the whole of Daman and Diu. (2) Subject to sub-section (3), the Commissioner may, from time to time, issue such orders, instructions and directions to any Value Added Tax Authorities or persons referred to in sub-section (3) of section 66 as he thinks fit for the due and proper administration of this Regulation and all such persons engaged in the administration of this Regulation shall observe and follow such orders, instructions and directions of the Commissioner. (3) No order, instruction or direction shall be issued by the Commissioner to any person or authority under this Regulation exercising the power under this Regulation to— (a) dispose of an appeal filed or to be filed under section 74 in a particular manner; or (b) determine a particular question under section 84 in a particular manner. (4) Nothing in sub-section (3) shall prevent the Commissioner from issuing general orders, instructions and directions being clarificatory in nature on any issue or matter under this Regulation.