Section 69(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Supervision of delegate. Where the Commissioner has delegated a power to a person, the Commissioner may supervise, review and rectify any decision made or action taken by the person.Explanation. - The exercise of this power of supervision, review or rectification may not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 36.
