Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 89(4)] [Section 89] [Entire Act] Daman and Diu - Subsection Section 89(4)(f) in Daman and Diu Value Added Tax Regulation, 2005 (f)fails without sufficient cause, when directed so to do under section 48 to keep any accounts or record, in accordance with the directions; or