Section 46 in Arunachal Pradesh Goods Tax Act, 2005
46. Continuation of certain recovery proceedings.
- Where an assessment or notice of demand in respect of any tax, penalty or other amount payable under this Act (hereinafter in this section referred to as "government dues") is served upon any person and any objection or appeal is initiated by the person against the assessment or demand for such government dues then -(a)if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; and(b)where such government dues are reduced in any objection or appeal-(i)it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and(ii)the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending.
