section 40
(1) No person who is not a registered dealer shall collect in respect of any sale of
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter VI Chapter VI
Statutory text
- (1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Daman and Diu any amount by way of tax under this Regulation an! no registered dealer shall make any such collection except in accordance with this Regulation and the rules made thereunder and at the rates specified under this Regulation. (2) Tax collected by a person who is not a registered dealer shall, without prejudice to any penalty or prosecution under this Regulation, stand forfeited to the Government.
goods by him in Daman and Diu any amount by way of tax under this Regulation an! no
registered dealer shall make any such collection except in accordance with this Regulation
and the rules made thereunder and at the rates specified under this Regulation.
- (2) Tax collected by a person who is not a registered dealer shall, without prejudice to any penalty or prosecution under this Regulation, stand forfeited to the Government.
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