section 93
DATED 1sTH AUGUST, 2005. .
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter X AUDIT, INVESTIOATION AND ENFORCmENT
Statutory text
- (1) The Commissions may, before the institution of proceedings for any offence punishable under suhion (4) ofsection 89 or under any rules made under this Regulation, accept from any person charged withwch offence by way of composition of offence, a sum not exccedtng fifty thousand rupees or a sum not exding three times the amount of tax which would thereby have been avoided, whichever is higher.
- (2) On payment of such sum as may be determined by the Commissioner under sub- section (I), no further proceedings shall be commenced against such person in respect of the same offence.
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