Section 104 in Arunachal Pradesh Goods Tax Act, 2005
104. Power to amend Schedules.
(1)If the Government is of opinion that it is expedient in the interest of general public so to do, he may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, the Seventh, or the Eighth schedules, prospectively, and thereupon the said schedules shall be deemed to have been amended accordingly.(2)The Government may amend the said schedules retrospectively if such amendment does not pre-judicially affect the interest of any dealer and it does not violate the principles of equity.
