Section 74 in Daman and Diu Value Added Tax Regulation, 2005
74. Appeals.
(1)Any person who is aggrieved by an assessment under this Regulation or any other order or decision made under this Regulation (including an assessment of penalty under section 33 or penalty imposed under this regulations) may,-(a)file an appeal to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner, having jurisdiction, when such decision has been made or order has been passed or assessment has been made by any Value Added Tax Officer or Assistant Value Added Tax Officer;(b)file an appeal to the Commissioner, when such decision has been made or order has been passed or assessment has been made by the Assistant Commissioner or Deputy Commissioner or Joint Commissioner:Provided that no appeal against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid:Provided further that only one appeal shall be made by the person against any assessment, decision or order:Provided also that in the case where an assessment or order or decision has been revised, the appeal may be made in respect of such revision or amendment from which a person is aggrieved.(2)A person, who is aggrieved by the failure of the Commissioner to make a decision or pass an order or make any assessment under this Regulation, within six months after a request in writing was served by the person, may file an appeal against such failure.(3)An appeal shall be filed in writing in the prescribed form and shall state fully and in detail the grounds upon which the appeal is filed.(4)(a)Every appeal under sub-section (1) shall be filed within two months of the date of service of the assessment, or order or decision, as the case may be; or(b)Every appeal under sub-section (2) shall be filed after the expiry of six months but before eight months after the written request was served by the person:Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from filing the appeal within the time specified, he may allow an appeal to be filed within a further period of two months.(5)The Commissioner may conduct its proceedings under this section by an examination of the assessment, or order or decision, as the case may be, consider the objections or grounds mentioned in the appeal filed, and any other document or information as may be relevant:Provided that where the person aggrieved requests a hearing in person, such person shall be given an opportunity of being heard in person.(6)Where a person has requested a hearing under subsection (5) and the person fails to attend the hearing at the time and place stipulated, the Commissioner may proceed and dispose of the appeal in the absence of the person.(7)Within three months after the receipt of the appeal filed under sub-section (1), the Commissioner shall, either -(a)allow the relief prayed in the appeal in whole or in part and take appropriate action to give effect to the relief allowed (including the remission of any penalty assessed either in whole or in part); or(b)refuse the relief prayed in the appeal in whole or part, and in either case, serve on the appellant, a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based:Provided that the Commissioner may, after communicating the reasons to the appellant, extend the said period of three months to six months for the purposes of allowing or refusing the relief prayed in appeal:Provided further that the person may, in writing, request the Commissioner to extend the said period by a further period of not exceeding three months to produce proper and relevant documents for properly contesting the appeal, in which case the period of the adjournment at the request of appellant shall be excluded for the purposes of computing period of three months or six months as the case may be.(8)Where the Commissioner does not dispose of the appeal within the time specified under sub-section (7), the person may submit a written request requiring him to dispose of the appeal within fifteen days.(9)If the appeal has not been disposed of within the said period of fifteen days after submission of written request referred to in sub-section (8), then, at the end of that period, the Commissioner shall be deemed to have allowed the relief prayed in the appeal.
