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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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

75. (1) The Commissioner or any person considering the appeal under section 74, for the purposes of this Regulation, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters, namely:— (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of accounts and documents; and (c) issuing commissions for the examination of witnesses, and any proceeding under this Regulation before the Commissioner or person considering the appeal under section 74 shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860. (2) Subject to any rules made in this behalf, the Commissioner or any person considering the appeal under section 74 may impound and retain in his custody, any books of account or other documents produced before him in any proceedings under this Regulation until such proceedings are concluded: Provided that the Commissioner or the person considering the appeal under section 74 shall not impound any books of account or other documents without recording in writing his reasons for so doing.