Section 34(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)if any person -(a)has not furnished returns required under this Act by the prescribed date;(b)has furnished incomplete or incorrect returns; or(c)has furnished a return which does not comply with the requirements of this Act;Or for any other reason the Commissioner is not satisfied with the return furnished by a person, the Commissioner may assess or re-assess to the best of his judgment -(a)the amount of net tax due for a tax period; and(b)the amount of tax due for the import of goods.
