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

Daman and Diu - Subsection

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

(b)a return is required to be filed under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as repealed by section 106, but the same had not been filed before the commencement of this Regulation, such every return shall be filed in accordance with the provisions of the said Act and by the person liable to file such return to the authorities as may, by notification, be specified;