Section 48A(3)(d) in Arunachal Pradesh Goods Tax Act, 2005
(d)In case the outstanding dues of arrear tax, penalty and interest is under recovery or bakijai proceeding before an authority other than the Commissioner, the later shall immediately notify such other authority about the status of the arrear certificate initially sent by him after receipt of a valid application and shall withdraw the same as soon as proceedings under sub-section (b) of this section are finalized and the payable amount thereon is deposited in full by an applicant.