Section 97 in Daman and Diu Value Added Tax Regulation, 2005
97. Service of notice in case of discontinued business.
- Where an assessment is to be made in respect of business which has been discontinued, a notice under this Regulation shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company, on the principal officer thereof.
