Section 36(2) in Arunachal Pradesh Goods Tax Act, 2005
(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.
