Bare ActsThe Daman and Diu Value Added Tax Regulation 2005

Section 45

Amendment status not verified — confirm the current text below against the official source.

Where an assessment or notice of demand in respect of any tax, pe&lty or other amount payable under this Regulation (hereinafter in this section referred to as "Government dues") is sewedupon any person and any appeal hap been flted by the person against the assessment or demand for such government dues, then- (a) if the appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such Government dues before the making of the appeal, may, Application of @a, Daman and Diu Land Revenue Code, 1968 for purpom ofncovery. Cantinwtion Of Main m v a y pmcadinm. -- SERIES - I No. : 05 DATED lgTH AUGUST, 2005. without theservice of any fresh assessment or notice ofdemand, becontinued from the stage at which such recovery proceedings stood immediately before the person tiled the appeal; and (b) where such Government dues are reduced in any appeal- (I) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and (ir] theCommissioner shall give intimation ofsuch reduction to him and to the person with whom recovery proceedings are pending. -? Special mode

Section 45 – The Daman and Diu Value Added Tax Regulation 2005 | DailyLaw.ai