section 45
Where an assessment or notice of demand in respect of any tax, pe<y or other
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter VI Chapter VI
Statutory text
amount payable under this Regulation (hereinafter in this section referred to as "Government dues") is sewedupon any person and any appeal hap been flted by the person against the assessment or demand for such government dues, then-
- (a) if the appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such Government dues before the making of the appeal, may, Application of @a, Daman and Diu Land Revenue Code, 1968 for purpom ofncovery. Cantinwtion Of Main mvay pmcadinm. -- SERIES - I No. : 05 DATED lgTH AUGUST, 2005.
the appeal; and
- (b) where such Government dues are reduced in any appeal-
- (I) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and (ir] theCommissioner shall give intimation ofsuch reduction to him and to the person with whom recovery proceedings are pending. -?
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