Section 67(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Subject to sub-section (3), the Commissioner may, from time to time, issue such orders, instructions and directions to any Value Added Tax Authorities or persons referred to in subsection (3) of section 66 as he thinks fit for the due and proper administration of this Regulation and all such persons engaged in the administration of this Regulation shall observe and follow such orders, instructions and directions of the Commissioner.
