Section 105(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Where on the date of commencement of this Regulation, where an appeal under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as repealed by section 106, has been pending before any authority under the said Act, such appeal shall be disposed of within a period of five years from the date of the commencement of this Regulation.
