Section 67 in Arunachal Pradesh Goods Tax Act, 2005
67. Goods Tax Authorities.
(1)For carrying out the purposes of this Act, the Government shall appoint a person to be Commissioner of Goods Tax.(2)To assist the Commissioner in the administration of this Act -(a)the Government may appoint as many Additional Commissioners of Goods Tax as the Government thinks necessary; and(b)the Commissioner may engage and procure the engagement of other persons to assist him in the performance of his duties; (in this Act referred to as "Goods Tax authorities").(3)The Commissioner and the Goods Tax authorities shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.(a)The powers exercised by the Goods Tax authorities for the making of assessments of tax, the computation and imposition of penalties, the computation of interest due or owed, the computation of the entitlement and the amount of any refund, and the conduct of audits or investigations are administrative powers.
