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[Cites 0, Cited by 0] [Section 105(1)] [Section 105] [Entire Act]

Daman and Diu - Subsection

Section 105(1)(c) in Daman and Diu Value Added Tax Regulation, 2005

(c)a return has been filed, under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106, by any dealer for any assessment year and no assessment in respect of that year has been made before the commencement of this Regulation, the proceedings for the assessment of that dealer for that year shall be made or be continued as if this Regulation had not come into force and the said Act had not been repealed and such assessment shall be made by such Assessing Authority as may, by notification, be specified; for the purposes of making the assessment in such cases;