Section 34(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)No assessment or re-assessment shall be made by the Commissioner after the expiry of four years from -(a)the date on which the person furnished a return under section 26 or sub-section (I) of section 28; or(b)the date on which the Commissioner made an assessment of tax under section 32,whichever is the earlier:Provided that where the Commissioner has reason to believe that tax was not paid by reason of concealment, omission or failure to disclose material particulars on the part of the person, the assessment or re-assessment may be made by the Commissioner within six years from the dates specified in clause (a) or clause (b), as the case may be.
