Section 33(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Where a return is furnished by a person as required under sections 28 or 29 which contains the prescribed information and complies with the requirements of this Act and the rules -(a)the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;(b)the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and(c)the notice referred to in paragraph (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.
