Section 63(3) in Daman and Diu Value Added Tax Regulation, 2005
(3)Where the Commissioner -(a)has seized any goods; or(b)has seized a goods vehicle; or(c)holds any goods as security for the performance of an obligation under this Regulation,the Commissioner may, not sooner than one month after the service of notice on -(i)the person from whom the goods were seized;(ii)the person from whom the goods vehicle was seized;(iii)the person for whom the security was given; and(iv)any person against whom the security is to be enforced,as the case may be, of his intention to sell the goods, direct the auction of such goods or goods vehicle to recover any arrears of tax, interest or penalty due under this Regulation.
