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Bare Act

The Daman and Diu Value Added Tax Regulation 2005

Tax2005132 of 158 sections available5 chapters

The Daman and Diu Value Added Tax Regulation 2005 regulates the taxation of sales and purchases of goods within the Union territory of Daman and Diu. It applies to business owners, traders, manufacturers, and transporters who buy, sell, or distribute goods once their sales volume exceeds a specific taxable threshold. This regulation matters because it establishes the legal framework for collecting local sales tax, ensuring that businesses properly register, collect, and remit taxes to the administration. By defining taxable goods and commercial business transactions, it structures the local economy and generates essential public revenue for regional development and public services.

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Chapter I Chapter I →

  1. 3Incidence af
  2. 4(1) The rates of tax payable on the taxable turnover of a dealer shall be-
  3. 5(1) For the purposes of this Regulation, taxable turnover means the turnover of a
  4. 6(1) The sale of goods specified in the First Schedule shall be exempt from tax:
  5. 7Act so repealed.
  6. 8(1) The provisions ofthis section shall apply-
  7. 99.
  8. 10Adjusasnt (o
  9. 11(])The net tax payable by a dealer for a tax period shall he the amount calculated
  10. 12Provided that the dealer may opt to adjust the refund under this sub-section as a tax credit in any succeeding tax period falling in the next financial year.
  11. 13CHAPTER I11 SPECIAL PROVISIONS RELATING IU USED GOODS, COMPOSITION OF TAX, AND TRANSACTION B61WEEN RELATED PERSONS, ETC.
  12. 14(1) Within a period of four months of the commencement of this Regulation, all
  13. 16(1) Notwithstanding anything contained in this Regulation, every dealer, whose
  14. 18(I) Every dealer shall apply for grant of certificate of registration under this
  15. 19dealer, may apply for grant of certificate of registration.
  16. 20(1) If acertificate of registration is granted at any time after the commencement of
  17. 21(1) A registered dealer shall inform, the Commissioner in the prescribed manner,
  18. 22(1) Where--

Chapter IV Chapter IV →

  1. 23DATED laTH AUGUST, 2005.
  2. 24(1) Every dealer-
  3. 25(I) The Commissioner may, for the purpose of -
  4. 26Every registered dealer, who is liable to pay taxunderthis Regulation, shall furnish
  5. 27In addition to the returns specified in section 26, the Commissioner may require
  6. 28(I) If, yithin four years of the making of an assessment, any person discovers any
  7. 29(1) Every return under this Chapter shall be signed and verifidd-

Chapter VI Chapter VI →

  1. 30The Commissioner shall direct any person to pay any amount of tax, interest or Asscssmeotof
  2. 31(1) Where areturn is furnished by a person as required under section26 or section
  3. 32(1) If any person- rnfault
  4. 33(1) Where the Commissioner has reason to believeihat a liabilityto pay a penalty
  5. 34Limitalion on
  6. 35Collection of
  7. 36Every person, liable to pay tax, interest, penalty or any other amount under this
  8. 37Daman apd Diu of a bank which may be prescribed, or at such other place or in such other manner as may be prescribed.
  9. 38Refunds.
  10. 39(1) Whereaperson is entitled to arefund and any proceeding under this Regulation
  11. 40(1) No person who is not a registered dealer shall collect in respect of any sale of
  12. 41(1) The Embassies, diplomatic officials and international or public organisations
  13. 42(1) (a) A person entitled to a refund under this Regulation, shall be entitled to
  14. 44For the purposes ofrecovery of any amount recoverable as arrears of land revenue
  15. 45Where an assessment or notice of demand in respect of any tax, pe&lty or other
  16. 46Special mode
  17. 47Where, during the pendency of any proceedings for the recovery of an amount due
  18. 48Accows AND ~~corios
  19. 49If in respect of any particular year, the gross turnover of a dealer exceeds forty
  20. 50Rx invoiqco.
  21. 51Where a tax invoice has been issued in respect of a sale and-
  22. 52(1) Where a dealer, liable to pay tax under this Regulation, transfers his business
  23. 53(1) Every person-
  24. 54Notwithstanding any contract to the contrary, whereany firm is liable to pay any
  25. 55Where the business in respect of which tax is payable under this Regulation is
  26. 56Where the estate or any portion of the estate 0f.a dealer o\.-ning a business in ' 1.iabiliLyof
  27. 57(1) Where a dealer is a firm or an association of persons or a Hindu undivided

Chapter X AUDIT, INVESTIOATION AND ENFORCmENT →

  1. 58(1) The Commissioner may, serveon any person in the prescribed manner, anotice
  2. 60(1) All goods kept at any business premises by a dealer, transporter or operator
  3. 61Regulation.
  4. 62(I) Where the Commissioner seizes any books of account or other documents, he
  5. 63(I) Where tho Commissioner seizes any goods or goodsvehicle, he shall give the
  6. 64Value Added Tax Authorities.
  7. 65Every person shall provide all co-operation and reasonable assistance to the
  8. 66(1) For carrying out the purposes of this Regulation, the Government shall appoint
  9. 67Powers and
  10. 68Delegation of
  11. 69Whenever in respect of any proceeding under this Regulation a person being the
  12. 70(1)The Commissioner may notify and publish any forms which may be necessary
  13. 71~h~~ommissioner,all ValueAdded Tax authorities and allmembersoftheAppellate
  14. 72Indian Penal Code, 1860.
  15. 74CHAPTER XI1 APPBALS, DISPU~ AND QUESTIONS App~ls.
  16. 75(1) The Commissioner or any person considering the appeal under section 74, for
  17. 76(1) Any authority objecting any decision or owk made under dm 74 or any
  18. 77(1) The Appellate TribGal may admit an appeal under section 76 after the period
  19. 78The burden of proving any matter in issue in proceedings under section 74, or
  20. 79criminal prosecution.
  21. 80(1) No assessment, notice, summons or other proceedings made or issued or taken
  22. 81(1) Within two months from the date of an order passed by the AppellateTribunal
  23. 82(1) Any person, who is entitled or required to attend before any authority in
  24. 83No suit shall be brought in any civil court to set aside or modify any assessment
  25. 84(1) If any determinable question arises, otherwise than in proceedings before a
  26. 85(1) The Commissioner may, by notification, publish his ruling on the answer to
  27. 87(1) Whereas aresultofany proceedingstheamount oftax has been wholly reduced,
  28. 88(1) The penalties shall be leviable under this Regulation notwithstanding that no
  29. 89(1) Whoever- Offences and
  30. 90(I) Where an offence under this Regulaliw or the rules has been committed by a
  31. 91(I) No court shall take cognizance of any offence under this Regulation or rules . Cogninaccof
  32. 92(1) Subject to such conditions as may be prescribed, the Commissioner may
  33. 93DATED 1sTH AUGUST, 2005. .
  34. 94Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 shall apply

Chapter XIV MI~CRLANEOUS →

  1. 95(1) Every dealer, being a Hindu undivided family or an association of persons or
  2. 96(1) Where a Hindu undivided family hss been partitioned, notices under this
  3. 97Where an assessment is to be made in respect of business which has been
  4. 98(1)Allparticulars contained in any statement made, return fiunished or accounts or
  5. 99Conlnlissioner it is desirable in the public interest to publish such information.
  6. 100(1) Ifthe CoMnissirmnsidersthat for the purposes ofthebetter administration
  7. 101The Government may, by nptifieation, set up check-posts or barriers, or both, at
  8. 106Repeal and
  9. 135DATED HTH AUGUST, 2005.
  10. 146Isotopes and compounds.
  11. 147146. Isotopes and compounds.
  12. 148Compounds, inbrganic or organic of raie &h metals.
  13. 150Ethylene, Propylene.
  14. 152Cyclic Hydrocarbons.
  15. 164Halogenated, sulphonated, nitrated derivstives of phenolsalcohols.
  16. 167Carboxylic acids.
  17. 168167. Carboxylic acids.
  18. 169Phosphoric ester and their salts.
  19. 171Oxygen-function amino--compounds.
  20. 174Carboxyamidefunction compounds.
  21. 175Nitrile-function
  22. 176Di-, Am- or amxy--compounds.
  23. 177176. Di-, Am- or amxy--compounds.
  24. 178Organic derivatives of hydrazine or of hydroxylamine.
  25. 179Ethylene
  26. 180Heterocyclic compounds with oxygen heteroatom(s) only. .
  27. 181180. Heterocyclic compounds with oxygen heteroatom(s) only. .
  28. 182~eteroc~clic compounds with nitrogen heteroatom(s) only.
  29. 185Glycosides, natural or reproduced by synthesis and their salts.
  30. 186alkaloids,natural or reproduced by synthesis and their salts.
  31. 188Synthetic organic tanning substances.
  32. 190Colour lakes.
  33. 191190. Colour lakes.
  34. 192Glass frit and other glass.
  35. 196Activated carbon.
  36. 197196. Activated carbon.
  37. 199Rosin and resin acids and derivatives.
  38. 200wood tar, wood tar oils.
  39. 202Prepared rubber accelerators.
  40. 204Mixed
  41. 205Chemical elements doped,
  42. 206205. Chemical elements doped,
  43. 208LLDPE or LDPE.
  44. 209DATED laTH AUGUST, 2005.
  45. 210Polymers of propylene.

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