Section 89(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)Whoever -(a)carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18; or(b)fails without sufficient cause to furnish any information required under section 21; or(c)fails to surrender his certificate of registration as provided in sub-section (7) of section 22; or(d)fails without sufficient cause to furnish any returns as required under section 26 or section 27 by the date or in the manner prescribed; or(e)without reasonable cause, contravenes any of the provisions of section 40; or(f)fails without sufficient cause, when directed so to do under section 48 to keep any accounts or record, in accordance with the directions; or(g)without sufficient cause fails to issue invoice as required under section 50; or(h)fails without sufficient cause, to comply with any requirements under section 59, or obstructs any officer making inspection or search or seizure under sections 60 and 61; or(i)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61; or(j)obstructs or prevents any officer performing any function under Chapter X; or(k)interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Regulation,he shall, on conviction, be punished with imprisonment for a term which may extend to six months and with fine.
