Section 102 in Daman and Diu Value Added Tax Regulation, 2005
102. Power to make rules.
(1)The Government may, by notification, make rules to carry out the purposes of this Regulation.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the documents, testimony or other evidence constituting "sufficient proof" for the purpose of clause (zc) of section 2;(b)the "tax period" for the purpose of clause (zg) of section 2 ;(c)the further period, for the purposes of determining taxable turnover under sub-section (6) of section 3;(d)the conditions subject to which the amount of price and other charges towards goods to be included in the turnover of a dealer engaged in works contract under clause (a) of sub-section (2) of section 5;(e)the percentage of amount to be reduced for the purpose of calculation of the amount of price and other charges towards goods in case of a dealer engaged in works contract under clause (b) of sub-section (2) of section 5;(f)the form in which, the authority to whom, and time within which a dealer shall file a return and the manner of payment of tax under sub-section (3) of section 6;(g)the percentage of reduction of the amount of tax credit by the dealer under sub-section (6) of section 9;(h)the period for which the turnover of a dealer, turnover of purchases made by a dealer and adjustment of adjustment to tax or tax credit by a dealer shall be treated as arising for a class of transactions under sub-section (4) of section 12;(i)the form of a statement, to be furnished by all registered dealers to the Commissioner under sub-section (1) of section 14;(j)the manner and the conditions and restrictions and the extent to determine the tax paid on the opening stock under sub-section (2) of section 14;(k)the form of certificate to be signed by an accountant under sub-section (4) of section 14;(l)the time and manner of making an application to the Commissioner for withdrawing option under first proviso to subsection (2) of section 16;(m)the time and manner to specify the intention of a person to pay tax under sub-section (3) of section 16;(n)the form in which the proof of payment of tax, statement of opening stock and finished goods shall be furnished to the Commissioner, under sub-section (8) of section 16;(o)the form of application for grant of certificate of registration, time within which such application is to be made, such other particulars and information relating to registration and accompanied by fee, security and other documents under subsection (1) of section 19;(p)the amount of security and manner in which an applicant may furnish such security as referred to in clause (a) of subsection (3) of section 19;(q)the form in which the statement of trading stock and raw materials may be furnished by the dealer under clause (c) of subsection (1) of section 20;(r)the manner in which the information shall be given to the Commissioner by a registered dealer under sub-section (1) of section 21;(s)the form of notice by the Commissioner for cancellation of certificate of registration under sub-section (1) of section 22;(t)the manner and time within which the registered dealer or the dealer's legal representative shall apply to the Commissioner for cancellation of certificate of registration under sub-section (2) of section 22;(u)the manner in which the excess tax shall be adjusted or refunded under sub-section (6) of section 22;(v)the particulars to be published, by the Commissioner relating to registered dealers, whose certificate of registration has been cancelled, under sub-section (8) of section 22;(w)the surety, amount, manner and the time within which the Commissioner may require any person to furnish security under sub-section (1) of section 25;(x)the amount of fresh surety to be furnished, where certificate of registration of the person who has executed surety bond is either cancelled or such person has closed down his business, under sub-section (4) of section 25;(y)the date within which, and the form in which returns by every registered dealer shall be furnished under section 26;(z)the time within which and the form in which the other returns specified by the Commissioner shall be furnished by a person under section 27;(za)the branch of a bank in the Dadra and Nagar Haveli in which or other place where and the manner in which the tax, interest, penalty or any other amount shall be paid by every person under section 36;(zb)the manner and form of application in which the dealer may apply to the Commissioner for grant of provisional refund under sub-section (9) of section 38;(zc)the amount of bank guarantee or other security which the Commissioner may require the dealer to furnish under subsection (10) of section 38;(zd)the restrictions and conditions subject to which the Embassies, diplomatic officials and international or public organizations specified in the Fifth Schedule shall claim a refund of tax under sub-section (1) of section 41;(ze)the manner and time within which a person, entitled to a refund of tax, may apply to the Commissioner under sub-section (2) of section 41;(zf)the manner and form in which the accounts and records shall be prepared and maintained under sub-section (3) of section 48;(zg)the other amount of gross turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing true copy of such report under section 49;(zh)the amount in value of goods sold in one transaction by a dealer, for issuing a retail invoice to the purchaser under subsection (4) of section 50;(zi)the conditions and restrictions subject to which a copy of tax invoice may be provided under sub-section (8) of section 50;(zj)the particulars to be contained in the debit or credit notes under section 51;(zk)the manner in which a notice shall be served, by the Commissioner informing the person to conduct an audit of his business affairs, under sub-section (1) of section 58;(zl)the conditions subject to which the Commissioner may require any dealer or person and in the case of an organization any officer thereof to produce records, books of account, registers and other documents, to submit clarifications or to prepare and furnish additional information under sub-section (2) of section 59;(zm)the records which an owner or person in charge of a goods vehicle shall carry with him in respect of the goods carried in the goods vehicle under sub-section (2) of section 61;(zn)the form, manner and the amount of security for which the owner or person in charge of the goods vehicle shall furnish to the Commissioner under clause (b) of sub-section (5) of section 61;(zo)the manner for the sale of property by which an auction of goods or a goods vehicle shall be carried out under sub-section (4) of section 63;(zp)the restrictions and conditions subject to which the Commissioner may delegate any of his powers, and the form of evidence of such delegation under section 68;(zq)the qualifications and other conditions of service of the member or members constituting the Appellate Tribunal and the period for which such member or members shall hold office under sub-section (3) of section 73;(zr)the composition of the selection committee for the recommending for appointment of members of the Appellate Tribunal under sub-section (4) of section 73;(zs)the form in which an appeal may be filed under sub-section (3) of section 74;(zt)the form in which appeals may be filed, the manner in which such appeals shall be verified and the fees payable in respect thereof under sub-section (3) of section 76;(zu)the manner in which the appellant may furnish the security under first proviso to sub-section (4) of section 76.(zv)the amount of fee for making an application to the Appellate Tribunal under section 81;(zw)the qualifications of a Value Added Tax practitioner under clause (c) of sub-section (1) of section 82;(zx)the manner in which an application may be made under subsection (1) of section 84;(zy)the period within which the Commissioner shall make the determination under sub-section (5) of section 84;(zz)the conditions subject to which, the Commissioner may authorize any officer or person subordinate to him to conduct investigations under section 92;(zza)the period within which and manner in which a declaration shall be published under sub-section (1) of section 95;(zzb)the form in which, the persons or authorities to whom, the particulars, and the intervals in which the information is to be furnished under sub-section (2) of section 100;(zzc)the statements to be furnished by every dealer or any class of dealers as referred to in sub-section (3) of section 100;(zzd)any other matter which is required to be, or may be, prescribed;
