Daman and Diu Value Added Tax Regulation, 2005


Section
Section Title
  INTRODUCTION
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : INCIDENCE AND LEVY OF TAX View Judgements
  3 Incidence of tax View Judgements
  4 Rates of tax View Judgements
  5 Determination of taxable turnover View Judgements
  6 Sale of certain goods exempt from levy of tax View Judgements
  7 Certain sales not liable to tax View Judgements
  8 Adjustments to tax View Judgements
  9 Tax credit View Judgements
  10 Adjustment to tax credit View Judgements
  11 Calculation of net tax View Judgements
  12 Time at which turnover, turnover of purchases and adjustments arise View Judgements
  title CHAPTER III : SPECIAL PROVISIONS RELATING TO USED GOODS, COMPOSITION OF TAX, AND TRANSACTION BETWEEN RELATED PERSONS, ETC View Judgements
  13 Provisions of this Chapter to override provisions of Chapter II View Judgements
  14 Treatment of stock brought forward during transition View Judgements
  15 Levy of tax and availing of tax credit on used goods View Judgements
  16 Composition scheme for specified dealers View Judgements
  17 Transactions between related persons View Judgements
  title CHAPTER IV : REGISTRATION AND SECURITY View Judgements
  18 Compulsory and voluntary registration View Judgements
  19 Registration View Judgements
  20 Effect of registration View Judgements
  21 Amendment of registration View Judgements
  22 Cancellation of certificate of registration View Judgements
  23 Effect of cancellation of certificate of registration View Judgements
  24 Registration during transition View Judgements
  25 Requirement of furnishing security View Judgements
  title CHAPTER V : RETURNS View Judgements
  26 Furnishing of periodical returns View Judgements
  27 Furnishing of other returns View Judgements
  28 Furnishing of revised return for rectification of mistake View Judgements
  29 Signing returns View Judgements
  title CHAPTER VI : ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS View Judgements
  30 Assessment of tax, interest or penalty View Judgements
  31 Self assessment View Judgements
  32 Default assessment of tax payable View Judgements
  33 Assessment of penalty View Judgements
  34 Limitation on assessment and re-assessment View Judgements
  35 Collection of assessed tax and penalties View Judgements
  36 Manner of payment of tax, penalties and interest View Judgements
  36A [Tax deducted at source1 View Judgements
  37 Order of application of payments View Judgements
  38 Refunds View Judgements
  39 Power to withhold refund in certain cases View Judgements
  40 Collection of tax only by registered dealers View Judgements
  41 Refund of tax for Embassies, officials, international and public organizations View Judgements
  42 Interest View Judgements
  title CHAPTER VII : RECOVERY OF TAX, INTEREST AND PENALTIES View Judgements
  43 Recovery of tax View Judgements
  44 Application of Goa, Daman and Diu Land Revenue Code, 1968 for purposes of recovery View Judgements
  45 Continuation of certain recovery proceedings View Judgements
  46 Special mode of recovery View Judgements
  46A [Provisional attachment to protect revenue in certain cases View Judgements
  47 Transfer of assets during pendency of proceedings void View Judgements
  title CHAPTER VIII : ACCOUNTS AND RECORDS View Judgements
  48 Accounts and records View Judgements
  49 Accounts to be audited in certain cases View Judgements
  50 Tax invoices View Judgements
  51 Credit and debit notes View Judgements
  title CHAPTER IX : LIABILITY IN SPECIAL CASES View Judgements
  52 Liability in case of transfer of business View Judgements
  53 Liability in case of company in liquidation View Judgements
  54 Liability of partners of firm to pay tax View Judgements
  55 Liability of guardians, trustees, etc View Judgements
  56 Liability of Court of Wards, etc View Judgements
  57 Liability in other cases View Judgements
  title CHAPTER X : AUDIT, INVESTIGATION AND ENFORCEMENT View Judgements
  58 Audit View Judgements
  58A [Special audit1 View Judgements
  59 Inspection of records View Judgements
  60 Power to enter premises and seize records and goods View Judgements
  61 Power to stop, search and detain goods vehicles View Judgements
  62 Custody and release of records View Judgements
  63 Custody, return and disposal of goods, goods vehicle and security View Judgements
  64 Detention of goods pending disclosure View Judgements
  65 Obligation to provide reasonable assistance View Judgements
  title CHAPTER XI : VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL View Judgements
  66 Value Added Tax Authorities View Judgements
  67 Powers and responsibilities of Commissioner View Judgements
  68 Delegation of Commissioner's powers View Judgements
  69 Change of an incumbent of an office View Judgements
  70 Power of Commissioner to notify certain forms View Judgements
  71 Persons to be public servants View Judgements
  72 Immunity from civil suit View Judgements
  73 Appellate Tribunal View Judgements
  title CHAPTER XII : APPEALS, DISPUTES AND QUESTIONS View Judgements
  74 Appeals View Judgements
  75 Power of Commissioner and other authorities to take evidence on oath, etc View Judgements
  76 Appeals to Appellate Tribunal View Judgements
  77 Extension of period of limitation in certain cases View Judgements
  78 Burden of proof View Judgements
  79 Bar on appeal against certain orders View Judgements
  80 Assessment or proceedings, etc., not to be invalid on certain grounds View Judgements
  81 Statement of case to High Court View Judgements
  82 Appearance before any authority in proceedings View Judgements
  83 Bar of suits in civil courts View Judgements
  84 Determination of specific questions View Judgements
  85 Ruling on general questions View Judgements
  title CHAPTER XIII : View Judgements
  86 Penalties View Judgements
  87 Reduction or increase of penalty in certain cases View Judgements
  88 Imposition of penalties notwithstanding of assessment View Judgements
  89 Offences and criminal penalties View Judgements
  90 Offences by companies and Hindu undivided family, etc View Judgements
  91 Cognizance of offences View Judgements
  92 Investigation of offences View Judgements
  93 Compounding of offences View Judgements
  94 Chapter XXXVI of Code of Criminal Procedure, 1973, not to apply to certain offences View Judgements
  title CHAPTER XIV ; MISCELLANEOUS View Judgements
  95 Dealer to declare the name of manager of business View Judgements
  96 Service of notice when family is disrupted or firm is dissolved View Judgements
  97 Service of notice in case of discontinued business View Judgements
  98 Returns, etc., to be confidential View Judgements
  99 Publication and disclosure of information in respect of dealers and other persons in public interest View Judgements
  100 Power to collect statistics View Judgements
  101 Setting up of check-posts and barriers View Judgements
  102 Power to make rules View Judgements
  103 Power to amend Schedules View Judgements
  104 Power to remove difficulties View Judgements
  105 Transitory provisions View Judgements
  106 Repeal and savings View Judgements



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