The Government may, by nptifieation, set up check-posts or barriers, or both, at

any place in the

Daman and Diu witfi a view to preventing evasion of tax and other dues payable under this Regulation. 102. (I) The Government may, by notification, make rules to carry out the purposes of this Regulation.

1. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any ofthe following matters, namely:-
   • (a) the documents, testimony or other evidence constituting "sufficient proof' for the purpose of clause
   • (rc) of section 2;
   • (b) the "tax period" for the purpose of clause (zg) of section 2 ;
   • (e) 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 intheturnover ofadealer engaged in works contract under clause

1. (a) of sub-section (2) of section 5;
2. (e) the percentage ofamount to be reduced for the purpose of calculation ofthe

amount of price and other charges towards goods in case of a deafer engaged in works

contract under clause

1. (b) of sub-section (2) of section 5;

'v) the form in which, the.authority to whom, and time within which a dealer

shall file a return and the manner ofpayment oftax under sub-section (3) of section 6; (gj the percentage of reduction of the amount of tax &edit by the dealer under sub-section (6) of section 9;

1. (h) the period for which the turnover of a dealer, tumover of purchases made by a dealer and adjustment ofadjustmentto taxor taxcredit by a dealer shall,betreated as arising for'a class of transactions under sub-section (4) of section 12;
   • (i) the form of a statement, to be. hished by all registered dealers to the Commissioner under subsection (I) of section 14; V) the manner and the conditions and restrictions and the extent to determine the tax paid on the opening stock under sub-section

1. (2) of section 14; SERTES - I No. : 05 DATED laTH AUGUST, 2005.
   • (k) the form of certificate to be signed by an accountant under sub-section (4) of section 14;
     • (I) the time and manner of making an application to the Commissioner for withdrawing option under first proviso to sub-section
2. (2) of section 16;
   • (m) the tiwe and manner to specify the intention of a person to pay tax under sub-section
3. (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
4. (8) of section 16;
5. (0) 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 sub-section
   • (I) of section 19;
   • (p) the amount of security and manner in which an applicant may furnish such

security as referred to in clause

1. (a) of sub-section (3) of section 19;
2. (q) the form in which the statement of trading stock and raw materials may be furnished by the dealer under clause
3. (c) of sub-section (I) of section 20;
4. (r) the manner in which the information shall begiven to iheCommissioner by a registered dealer under sub-section
   • (I) of section 21;
5. (s) the form of notice by the Commissioner for cancellation of certificate of registration under sub-section
   • (I) of section 22;
   • (I) the manner and time within which the registered dealer or the dealer's legal

representative shall apply to the Commissioner for cancellationof certificate of

registration under sub-section

1. (2) of section 22;
   • (u) the manner in which the excess tax shall be adjusted or refunded under sub- section
2. (6) of section.22;
   • (v) the particulars to be published, by the Comn~issioner relating to registered dealers, whose certificate of registration has been cancelled, under sub-section
3. (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
     • (I) of section 25;
     • (x) the amount of 'esh surety to be furnished, where certificate of registration

of the person who

has executed surety bond is either cancelled or such pers& has closed down his business, under sub-section

1. (4) of section 25;
   • (v) 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 ofa 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-seetion (9) of section 38;
   • (zc) the anlount of bank guarantee or othe~ security which the Commissioner may require the dealer to furnish under sub-section
2. (10) of section 38;> .,. .. SERIES - I No. : 05 -7 DATED 18~" AUGUST, 2005.
   • (zd) the restrictibns &d conditions subject to which the Embassies, diplomatic officials and international or public organizations specified in the Fifth Schedule shall claim a refund oftax under sub-section (I) ofsection 41;
   • (ze) the manner and time within which a person, entitled to a refund oftax, may apply to the Commissioner undet sub-section (2) of section 41;

(d the manner and form in which the accounts and records shall be prepared

and maintained under sub-section

1. (3) of section 48; ... :i ;,,. . (zg) the other amount ofgrow turnover, the formoftheaudit report, the particulars ;- .to be set forth issuch 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 sub-section (4) ofsection 50; r :s:!, (20 the conditions and restrictions subject to which a copy oftax invoice may be . .Y ... *': _ provided under sub-section (8) of seciior~ 50; ' . (4 the particulars to be contained in the debit or credit notes under section 51; . .
   • (zk) themanner in which anotice shall besewed, by the Commissioner informing

x; . . the person to conduct an audit of his businessaffairs, under sub-section (I) of section

5&i: " ., . .. ' :'?: (d) the conditions subject to which the Commissioner may require any dealer or person and in the case of an organisation any oflicer thereof toproduce records, books of account, registers and other documents, to submit clarifications or to prepare and fUrhlsh 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 ofthe goods carried in the goods vehicle under sub-section

' . (2) ofsection 61;

1. (zn) the fom, manner and the amount of security for which the owner or person inohaige of thegoods vehicle shall furnish to the Commissioner under clause (b) of, i sub-section (5) of section 61; , (zo) the manner for the sale of &ope* by which an auction of goods or a goods vehicle shall be carried out under sub-section (4) of section 63; . .
2. (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;
3. (zq) thequalifications and other conditionsofse~ice ofthe member or men~bers constituting the Appellate Tribunal and the period for which such member or members shall hold office under sub-section(3.) of section 73;
4. (zr) the composition of the selection committee for the recommending for appointment ofmembers ofthe~~~ellate~ribunal under sub-section (4) ofsection 73;..

(2s) the form in which an appeal may be filed under sub-section'(3) of section

74;

1. (21) 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) ofsection 76;
   • (zu) the manner in which the appellant may fiunish the security under first proviso to sub-section
2. (4) of section 76.
   • (zv) the amount of fee for making an wlication to the Appellate Tribunal under section 81; - SERIES - I No. : 05 DATED laTH AUGUST, 2005,

(-w) the qualifications of a Value Added Tax practitioner ilnder clause (c) of

sub-section

1. (I) of section 82;

1. (zx) the manner in which an application may be made under sub-section (1) of section 84;
2. (zy) the period within which the Commissioner shall make the determination under sub-section

1. (5) of section 84;
   • (zz) the conditions subject to which, theCommissionermayauthorizeany officer or person subordinate to him to conduct investigations under section 92;
   • (zza) the period within whichand manner in which adeclarationshall be published under sub-section
     • (I) of section 95;
   • (zzb) the form in which, the persons or authorities to whom, the particulars, and the intervals in which the infonnation is to bebished under sub-section (2) ofsection 100;
   • (zzc) the statements to be fun~ished by every dealer or any class of dealers as referred to in sub-section
2. (3) ofsection 100;
   • (zzd) any other matter which is required to be, or may be, prescribed.

103. (1) If the Government is of opinion that it is expedient in the interest of general

public so to do, it may, by notification, add to, or omit from, or otlienvise amend, the First,.

the Second, the Third, the Fourth, the Fifth or the Sixth Schedules, prospectively, and

thereupon the said Schedules shall be deemed to have been amended accordingly.

1. (2) Every notification made under sub-section (2) shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period ofthirty

days which may be comprised inone session or in two or more successivesessions, and if,

before the expiry ofthe session immediately following the aession or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree

that the notification should not be made, the notification shall thereafter have effect

only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. 104. (1) If any difficulty arises in giving effect to the provisions ofthis Regulation, the Government may, by general or special order published in the Official Gazett.e, make such provisions not inconsistent with the provisionsofthis Regulation as appear to'it to be necessary or expedient for the removal of the difficulty: F' Provided that no such.order shall be made after theexpiration of two years from the commencement of this Regulation.

1. (2) Every order made under sub-section (I) shall be laid, as boon as may be after it is made, before each House ofparliament, while it is in session, for atotal period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before

the expiry of the session immediately following the session or the successive sessions

aforesaid, both Houses agree in making any modification in the order or both Houses agree that the order should not be made, the order shall thereafter haveeffect only in such modified

form or be of no effect, as the case may be; so, however,

that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order. 105. (1) Where -

1. (a) the tax has been collected under the Darnan and Diu SalesTax Act, 1964, as

repealed by section 106, but the same has not been deposited before the date of

commencement of this Regulation, the tax so collected by any person under the said Power to amend Schedules. Power lo remove difticullies. Transitory provisions.

DATEI) 1sT" AUGUST, 2005. Act slrall be deposited in accorda~~ce wit11 the provisiu~~s ofthe aforesaid Act and rules n~ade thereu~tder, as ifthis Regulation has not conle into force and the said Act had not bee11 repealed;

1. (b) a retu.rn is required to be filed under the Danlan and Diu SalesTaxAct, 1964, 4 of 1961. as repealed by section 106, but the same had not bee11 filed before the commencelnent of this Regulatiot~, such every return shall be filed in accordance wit11 the provisio~~s of the said Act and by the person liable to file suc11 return to the authorities as may, by ~~otification, be specified;
2. (c) a rctl~rn has bee11 filed, 1111der tlie Dat~la~l and Dill Salcs 'lkx Act, 1964 as 4 of1961. rel~caletl by scctio~~ 106, by ally dealer for ally assessnlent year ant1 IIO nsscssmeut ill respsct of that year has been ~~~ade before the co~nn~enceme~~t of this Regulalio~~, tho proceedings for the assessment of that dealer for that year shall be made or beco~~tin~~ed as if Illis Regulatio~l had not come illto force and the said Act had not been repealed and such assessment shall be made by suc11 Assessi~~g Authority as may, by notification, be specified; for the purposes of olakiag the assessment ill s11cl1 cases;
3. (rl) a person has been aggrieved by any decision made or order passed under tl~e

Da~nan and Diu Sales Tax Act, 1964 as repealed by section 106 and he has not filed 4 of 1964.

any appeal or an applicatio~~ for rectification of 11is mistake or for review or rcvision, suc11 person may file,an appeal or make an application for rectification of inistake, revision or review, as the case [nay be, in accoraance with the provision of the said Act and the rulesmade thereunder to such authority as may, by notification, be specified for the purpose of hearing and disposing of sucl~ appeal or application;

1. (e) any liability ofany dealer to pay tax, under the Dan~an and Diu SalesTax Act, 1964 as repealed by sectio~~ 106, had been affected, and such person was entitled to 4 of 1964. make a statelnent of case to the High Colrrt under section 28 of the said Act, before the date ofcormnencement oftl~is Regulation, such person may, draw up, withintwo~nonths of the date of cotnlnencement of this Regulation, a statemellt of case (if not already draw11 such state~nent) and refer it to the High Court in accordance with the provisioqs of said section 28, as ifthe aforesaid Act had not been repealed.

1. (2) W11ere on the date of co~~ln~encement of this Regulation, where an appeal under the Datnan and Diu Sales Tax Act, 1964, as repealed by section 106, has been pending before 4 of 1964. any authority under the said Act, such appeal shall be disposed of within a period of five years fro111 the date of the commencement of tl~is Regolation.
2. (3) The Comn~issioner may, having regard to the difficulties, if any, for issuing tax illvoices co~~taining particulars specified in clauses (a) to (g) of sub-section (2) of section 50, by a general order, waive all or any of the particulars required to be ~nentioned ill the tax invoices

under said clauses (a) to (g), for a period not exceeding two weeks from the date of

commencement of tllis Regulation.