Section 33 in Daman and Diu Value Added Tax Regulation, 2005
33. Assessment of penalty.
(1)Where the Commissioner has reason to believe that a liability to pay a penalty under section 86 has arisen, the Commissioner, after recording the reason in writing, shall serve on the person concerned a notice of assessment of the penalty which has become due under this Regulation.(2)The amount of any penalty assessed under this section shall become due on the date on which the notice of assessment has been served by the Commissioner.
