Section 48A(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)(a)The Commissioner shall, ordinarily within sixty days from the date of receipt of an application referred t6 in sub-section (1) of this section, verify the correctness of the particulars furnished in such application.(b)Where the Commissioner is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the concerned assessment period under the applicable provision according to the formula specified in the Schedule attached to this Act.:Provided that while determining the amount payable by the applicant as determined under this sub-section shall be rounded off to the nearest rupee and for this purpose, where such amount contains a part of a rupee, then, if such part is fifty paise or more, it shall be rounded off to a rupee, and if such part is less than fifty paise, it shall be ignored.(c)An applicant shall deposit the balance payable amount, if any, pursuant to the determination completed by the Commissioner upon his application made under this Act.(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.
