Section 45 in Daman and Diu Value Added Tax Regulation, 2005
45. Continuation of certain recovery proceedings.
- Where an assessment or notice of demand in respect of any tax, penalty or other amount payable under this Regulation (hereinafter in this section referred to as "Government dues") is served upon any person and any appeal has been filed by the person against the assessment or demand for such government dues, then -(a)if the appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such Government dues before the making of the appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person filed the appeal; and(b)where such Government dues are reduced in any appeal -(i)it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and(ii)the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending.
