Section 58(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)The Commissioner shall, after considering the return, the evidence furnished along with the returns, if any, the evidence acquired in the course of the audit, if any, or any information otherwise available to him, either -(a)confirm the assessment; or(b)serve a notice of the assessment or re-assessment of the amount of tax, interest and penalty, if any, pursuant to sections 32 and 33.
