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