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[Cites 0, Cited by 0] [Section 105(1)] [Section 105] [Entire Act]

Daman and Diu - Subsection

Section 105(1)(e) in Daman and Diu Value Added Tax Regulation, 2005

(e)any liability of any dealer to pay tax, under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106, had been affected, and such person was entitled to make a statement of case to the High Court under section 28 of the said Act, before the date of commencement of this Regulation, such person may, draw up, within two months of the date of commencement of this Regulation, a statement of case (if not already drawn such statement) and refer it to the High Court in accordance with the provisions of said section 28, as if the aforesaid Act had not been repealed.