Section 95 in Daman and Diu Value Added Tax Regulation, 2005
95. Dealer to declare the name of manager of business.
(1)Every dealer, being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name of the person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation.(2)The declaration furnished under sub-section (1) may be revised from time to time as required.
