Section 74(7) in Daman and Diu Value Added Tax Regulation, 2005
(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.
