Section 87(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Failure to register.Where a person who is required to be registered under this Act has failed to apply for registration within one month from the day on which the requirement arose, the person is liable to pay, by way of penalty, 3p amount equal to Rupees one thousand per day, from the day on which the requirement arose until the person makes an application for registration in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed;Provided that the amount of penalty payable under this sub-section shall not exceed Rupees one lakh.
