State Act
88
Section 88. Imposition of penalties notwithstanding of assessment.
The Daman and Diu Value Added Tax Regulation 2005
Act no. 1 of 20052005Repealed 26 January 2020Dadra and Nagar Haveli and Daman and Diu (State Act)
This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to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.
88. (1) The penalties shall be leviable under this Regulation notwithstanding that no assessment of tax under this Regulation has been made. (2) Any penalty imposed under this Regulation shall be without prejudice to any prosecution for any offence under this Chapter or any other law for the time being in force.