Section 84(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)Where -(a)the Commissioner fails to make a determination under this section within the time prescribed under subsection (5);(b)the person thereafter implements the transaction which is the subject of the application and in the manner described in the application; and(c)the person has, in the application for the determination of the determinable question, indicated the answer to the determinable question which the person believes to be correct (in this section called the "proposed determination"),the Commissioner shall be deemed for the purposes of this Regulation to have made and issued to the person on the day after the expiry of the prescribed period, a determination of the determinable question in the terms of the proposed determination.
