Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 61(5)] [Section 61] [Entire Act] Daman and Diu - Subsection Section 61(5)(a) in Daman and Diu Value Added Tax Regulation, 2005 (a)requests for time to adduce evidence of payment of tax or the goods being exempted under this Regulation, in respect of the goods to be detained or impounded; and