Section 32(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)If any person -(a)has not furnished returns required under this Regulation by the prescribed date; or(b)has furnished incomplete or incorrect returns; or(c)has furnished a return which is not accompanied by the documents required to be filed along-with the return under this Regulation or rules made thereunder; or(d)has furnished a return which is not in conformity with the provisions of this Regulation or rules made thereunder,the Commissioner may, for reasons to be recorded in writing, assess or re-assess to the best of his judgment the amount of net tax due for any tax period or tax periods.
