Section 88 in Daman and Diu Value Added Tax Regulation, 2005
88. Imposition of penalties notwithstanding of assessment.
(1)The penalties shall be leviable under this Regulation notwithstanding that no assessment of tax under this Regulation has been made.(2)Any penalty imposed under this Regulation shall be without prejudice to any prosecution for any offence under this Chapter or any other law for the time being in force.
