Section 105(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Where --(a)the tax has been collected under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as repealed by section 106, but the same has not been deposited before the date of commencement of this Regulation, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and rules made thereunder, as if this Regulation has not come into force and the said Act had not been repealed;(b)a return is required to be filed under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as repealed by section 106, but the same had not been filed before the commencement of this Regulation, such every return shall be filed in accordance with the provisions of the said Act and by the person liable to file such return to the authorities as may, by notification, be specified;(c)a return has been filed, under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106, by any dealer for any assessment year and no assessment in respect of that year has been made before the commencement of this Regulation, the proceedings for the assessment of that dealer for that year shall be made or be continued as if this Regulation had not come into force and the said Act had not been repealed and such assessment shall be made by such Assessing Authority as may, by notification, be specified; for the purposes of making the assessment in such cases;(d)a person has been aggrieved by any decision made or order passed under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106 and he has not filed any appeal or an application for rectification of his mistake or for review or revision, such person may file an appeal or make an application for rectification of mistake, revision or review, as the case may be, in accordance with the provision of the said Act and the rules made thereunder to such authority as may, by notification, be specified for the purpose of hearing and disposing of such appeal or application;(e)any liability of any dealer to pay tax, under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106, had been affected, and such person was entitled to make a statement of case to the High Court under section 28 of the said Act, before the date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.
