Section 61(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Where any premises have been sealed under sub-section (2)(g) of this section, or an order made under sub-section (3), the Commissioner may, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, permit the de-sealing or release thereof (as the case may be) on such terms and conditions including furnishing of security for such sum in such form and manners as may be directed.
