Section 74(5) in Daman and Diu Value Added Tax Regulation, 2005
(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.
