Section 34 in Arunachal Pradesh Goods Tax Act, 2005
34. Commissioner assessment of tax payable.
(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.(2)Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice of assessment of the amount of any additional tax due for that tax period nor n respect of the import of any goods.(3)Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed b due and payable on the same date as the date on which -(a)the net tax for the tax period was due; and(b)the amount of tax in respect of the import of the goods was due.Explanation. - This section ensures that interest accrues on the unpaid amount from the time when the deficiency arose, rather than the date of making the assessment or re-assessment.
