Section 87(21) in Arunachal Pradesh Goods Tax Act, 2005
(21)Penalties on operators of Approved Warehouses: Where,(a)tax has not been paid on the import of goods into Arunachal Pradesh ;(b)the goods have been deposited into an Approved Warehouse; and(c)either -(i)the goods are removed from the Approved Warehouse for delivery to a person in Arunachal Pradesh, or(ii)the goods remain in the Approved Warehouse more than one month after their deposit, the operator of the Approved Warehouse shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.
