Section 90(8) in Arunachal Pradesh Goods Tax Act, 2005
(8)Whoever-(a)carries on business as a dealer without being registered in will full contravention of section 19(1);(b)fails without sufficient cause to furnish any information required by section 22;(c)fails to surrender his certificate of registration as provided in section 23(7);(d)fails without sufficient cause to furnish any returns as required by section 28 by the date and in the manner prescribed;(e)without reasonable cause, contravenes any of the provisions of section 42;(f)without sufficient cause fails to issue invoice as required under section 51 ;(g)fails without sufficient cause, when directed so to do under section 49 to keep any accounts or record, in accordance with the directions;(h)fails without sufficient cause, to comply with any requirements made of him under section 60, or obstructs any officer making inspection or search or seizure under sections 61 and 62;(i)obstructs or prevents any officer performing any function under section 102;(j)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 85; or(k)deliberately interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with a fine.
