CONTENTS
DAMAN AND
1. Short title, extent and commencement
2. Definitions
INCIDENCE AND LEVY OF TAX
4. Rates of tax
5. Determination of taxable turnover
6. Sale of certain goods exempt from levy of tax
7. Certain sales not liable to tax
9. Tax credit
12. Time at which turnover, turnover of purchases and adjustments arise
CHAPTER III
SPECIAL PROVISIONS RELATING TO USED GOODS, COMPOSITON OF
TAX,
AND TRANSACTION BETWEEN RELATED PERSONS, ETC.
13. Provisions of this Chapter to override provisions of Chapter 11
14. Treatment of stock brought forward during transition
15. Levy of tax and availing of tax credit on used goods
16. Composition scheme for specified dealers
17. Transactions between related persons
REGISTRATION AND SECURITY
18. Compulsory and voluntary registration
19. Registration
22. Cancellation of certificate of registration
23. Effect of cancellation of certificate of registration
24. Registration during transition
25. Requirement of furnishing security
26. Furnishing of periodical returns
27. Furnishing of other returns
28. Furnishing of revised return for rectification of mistake
29. Signing returns
CHAPTER VI
ASSESSMENT AND PAYMENT OF TAX, INTEREST AND
PENALTIES AND MAXING REFUNDS
30. Assessment of tax, interest or penalty
31. Self assessment
32. Default‑assessment of tax payable
34. Limitation on assessment and re‑assessment
35. Collection of assessed tax and penalties
36. Manner of payment of tax, penalties and interest
37. Order of application of payments
38. Refunds
39. Power to withhold refund in certain cases
40. Collection of tax only by registered dealers
41. Refund of tax for embassies, officials, international and public organisations.
42. Interest
RECOVERY OF TAX, INTEREST AND PENALTIES
43. Recovery of tax
44. Application of Goa, Daman and Dui Land Revenue Code, 1968 for purposes of recovery
45. Continuation of certain recovery proceedings
47. Transfer of assets during tendency of proceedings void
ACCOUNTS AND RECORDS
49. Accounts to be audited in certain cases
50. Tax invoices
LIABILITY IN SPECIAL CASES
52. Liability in case of transfer of business
53. Liability in case of company in liquidation
54. Liability of partners of firm to pay tax
55. Liability of guardians, trustees, etc.
56. Liability of Court of Wards, etc.
AUDIT, INVESTIGATION AND ENFORCEMENT
58. Audit
60. Power to enter premises and seize records and goods
61. Power to stop, search and detain goods vehicles
62. Custody and release of records
63. Custody, return and disposal of goods, goods vehicle and security
64. Detention of goods pending disclosure
65. Obligation to provide reasonable assistance
CHAPTER XI
VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
66. Value Added Tax Authorities
67. Powers and responsibilities of Commissioner
68. Delegation of Commissioner's powers
69. Change of an incumbent of an office
70. Power of Commissioner to notify certain forms
71. Persons to be public servants
CHAPTER XII
APPEALS, DISPUTES AND QUESTIONS
74. Appeals
75. Power of Commissioner and other authorities to take evidence on oath, etc.
76. Appeals to Appellate Tribunal
77. Extension of period of limitation in certain cases
78. Burden of proof
79. Bar on appeal against certain orders
80. Assessment or proceedings, etc., not to be invalid on certain grounds
81. Statement of case to High Court
82. Appearance before any authority in proceedings
83. Bar of suits in civil courts
84. Determination of specific questions
85. Ruling on general questions
CHAPTER XIII
PENALTIES AND OFFENCES
86. Penalties
87. Reduction or increase of penalty in certain cases
88. Imposition of penalties notwithstanding of assessment
89. Offences and criminal penalties
90. Offences by companies and Hindu undivided family, etc.
94. Chapter XXXVI of Code of Criminal Procedure, 1973, not to apply to certain offences
CHAPTER XIV
MISCELLANEOUS
95. Dealer to declare the name of manager of business.
96. Service of notice when family is disrupted or firm is dissolved
97. Service of notice in case of discontinued business
98. Returns, etc., to be confidential
99. Publication and disclosure of information in respect of dealers and other persons in public interest
100. Power to collect statistics
101. Setting up of check‑post and barriers
102. Power to make rules
104. Power to remove difficulties
106. Repeal and savings
THE FIRST SCHEDULE‑LIST OF EXEMPTED GOODS
THE SECOND SCHEDULE‑LIST OF GOODS TAXED AT ONE PER CENT.
THE THIRD SCHEDULE‑LIST OF GOODS TAXED AT FOUR PER CENT.
THE
FOURTH SCHEDULE‑LIST OF GOODS TAXED AT TWENTY PER CENT.
THE FIFTH SCHEDULE‑LIST OF ORGANISATIONS, WHICH CAN CLAIM REFUND
THE SIXTH SCHEDULE‑LIST OF NON‑CREDITABLE GOODS