Amendment status not verified — confirm the current text below against the official source.
(1) Where - (a) the tax has been collected under the Darnan and Diu SalesTax Act, 1964, as repealed by section 106, but the same has not been deposited before the date of commencement of this Regulation, the tax so collected by any person under the said Power to amend Schedules. Power lo remove difticullies. Transitory provisions. DATEI) 1sT" AUGUST, 2005. Act slrall be deposited in accorda~~ce wit11 the provisiu~~s ofthe aforesaid Act and rules n~ade thereu~tder, as ifthis Regulation has not conle into force and the said Act had not bee11 repealed; (b) a retu.rn is required to be filed under the Danlan and Diu SalesTaxAct, 1964, 4 of 1961. as repealed by section 106, but the same had not bee11 filed before the commencelnent of this Regulatiot~, such every return shall be filed in accordance wit11 the provisio~~s o f the said Act and by the person liable to file suc11 return to the authorities as may, by ~~otification, be specified; (c) a rctl~rn has bee11 filed, 1111der tlie Dat~la~l and Dill Salcs 'lkx Act, 1964 as 4 of1961. rel~caletl by scctio~~ 106, by ally dealer for ally assessnlent year ant1 IIO nsscssmeut ill respsct of that year has been ~ ~ ~ a d e before the co~nn~enceme~~t o f this Regulalio~~, tho proceedings for the assessment o f that dealer for that year shall be made or beco~~tin~~ed as if Illis Regulatio~l had not come illto force and the said Act had not been repealed and such assessment shall be made by suc11 Assessi~~g Authority as may, by notification, be specified; for the purposes o f olakiag the assessment ill s11cl1 cases; (rl) a person has been aggrieved by any decision made or order passed under tl~e Da~nan and Diu Sales Tax Act, 1964 as repealed by section 106 and he has not filed 4 of 1964. any appeal or an applicatio~~ for rectification o f 11is mistake or for review or rcvision, suc11 person may file,an appeal or make an application for rectification o f inistake, revision or review, as the case [nay be, in accoraance with the provision o f the said Act and the rulesmade thereunder to such authority as may, by notification, be specified for the purpose of hearing and disposing o f sucl~ appeal or application; (e) any liability ofany dealer to pay tax, under the Dan~an and Diu SalesTax Act, 1964 as repealed by sectio~~ 106, had been affected, and such person was entitled to 4 of 1964. make a statelnent o f case to the High Colrrt under section 28 o f the said Act, before the date ofcormnencement oftl~is Regulation, such person may, draw up, withintwo~nonths o f the date o f cotnlnencement o f this Regulation, a statemellt o f case (if not already draw11 such state~nent) and refer it to the High Court in accordance with the provisioqs of said section 28, as ifthe aforesaid Act had not been repealed. (2) W11ere on the date o f co~~ln~encement o f this Regulation, where an appeal under the Datnan and Diu Sales Tax Act, 1964, as repealed by section 106, has been pending before 4 of 1964. any authority under the said Act, such appeal shall be disposed o f within a period of five years fro111 the date of the commencement o f tl~is Regolation. (3) The Comn~issioner may, having regard to the difficulties, if any, for issuing tax illvoices co~~taining particulars specified in clauses (a) to (g) of sub-section (2) o f section 50, by a general order, waive all or any o f the particulars required to be ~nentioned ill the tax invoices under said clauses (a) to (g), for a period not exceeding two weeks from the date o f commencement o f tllis Regulation. Repeal and 106.(1)Tl1e Daman and Diu SalesTax Act, 1964, as in force in Dunan and Diu (referred 4 of 1964. savings. to in this section as the "repealed Act"), is hereby repealed. (2) Notwithstanding anythieg contained in sub-section (I), sr1c11 repeal shall 11ot affect the previous operation ofthe repealedAct orany right, title, entitlement, obligatio~~ or liability already acquired, accrued or incurred thereunder. . . . (3) For the purposes o f sub-section (2), anything done or any action taken i~lcluding ally appointlhent, notification, notice, order, mle, form or certificate in the exercise o f any powers cot~ferred by or under the repealed Act shall bedeemed to have been done or taken in the exerciseofthe powers conferred by or under this Regulation, as ifthis Regulation were in force on the date on which such tl~ing wiu; done or action was taken, and all arrears oftax and other amounts duo at i l ~ e commencement o f this Regulation may be recovered as if they had accrued ~ ~ r ~ t l e r Illis Regulatio~~. ~ -~ . - - -- -. - - UATEJ) 18T" ATJGUST, 2005. (4) Save as otherwise provided it1 sub-sections (2) a~ld (3), the t~iention of particltlar nlatters in sub-sections (2) iutd (3) shall not be held to prejudice,or affect the general 10 is,?. application of section 6 ofthe General Clauses Act, 1897 wit11 regard to the effect of repeal. I SERIES - I No. : 05 1 I DATED laTH AUGUST, 2005. THE FIRST SCHEDULE * (See section 6) List of Exempfed Goods Serial GOODS Number.