Section 105(1)(d) in Daman and Diu Value Added Tax Regulation, 2005
(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has been aggrieved by any decision made or order passed under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) as repealed by section 106 and he has not filed any appeal or an application for rectification of his mistake or for review or revision, such person may file an appeal or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;