Section 100 in Daman and Diu Value Added Tax Regulation, 2005
100. Power to collect statistics.
(1)If the Commissioner considers that for the purposes of the better administration of this Regulation, it is necessary so to do, he may, by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with this Regulation.(2)Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf may call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics are to be collected and the form in which the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed:Provided that information may be called by notification, or by notice in newspapers or in such other manner as, in the opinion of the Commissioner or the said person, is necessary to bring to the knowledge of dealers and other persons.(3)Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the case may be, any class of dealer shall furnish such statements as may be prescribed, with the self assessment, and different provisions may be made for different classes of dealers.
