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This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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

79. (1) No appeal shall lie to any authority or the Appellate Tribunal under this Regulation against— (a) a decision of the Commissioner to make an assessment of tax or penalty; (b) a notice requiring a person to furnish a return; (c) a notice issued under section 58 or section 59; (d) a decision of the Commissioner to notify any matter under this Regulation; (e) a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Regulation; (f) a decision relating to the seizure or retention of books of account, registers and other documents; (g) a decision sanctioning a prosecution under this Regulation; (h) a decision of the Commissioner on the administration of the Value Added Tax authorities; (i) an assessment made by the Commissioner to give effect to an order of the Appellate Tribunal or a court. (2) Save as provided in clause (i) of sub-section (1), nothing in sub-section (1) shall prevent the person from filing an appeal under section 74 objecting to the amount or the obligation to pay any amount assessed by the Commissioner.