Section 36 in Arunachal Pradesh Goods Tax Act, 2005
36. Limitation on assessment and reassessment.
- (l) Unless the Commissioner has reason to believe that tax was not paid by reason of fraud or evasion on the part of the person, no assessment or re-assessment shall be made by the Commissioner after the expiry of four years from -(a)the date that the person furnished a return under section 28; or(b)the date on which the Commissioner made an assessment of tax for the tax period or in respect of the import of goods, whichever is the earlier.(2)Notwithstanding sub-section (1 ), the Commissioner may make an assessment of tax within one year after the date of any decision of the Appellate Tribunal or court where the assessment is required to be made in consequence of, or to give effect to, a decision of the Appellate Tribunal or court which requires the re-assessment of the person.
