Section 37 in Arunachal Pradesh Goods Tax Act, 2005
37. Delay to collection of assessed tax and penalties.
(1)Subject to sub-sections (2) and (4), where an amount of tax or penalty has been assessed under sections 34 or 35, the Commissioner may not proceed to enforce payment of the amount assessed until one month after the date of service of the notice of assessment.(2)Where a person has made an objection to an assessment or part of an assessment in the manner provided in section 75, the Commissioner may not enforce the payment of any amount in dispute under that assessment until the objection is resolved by the Commissioner.(3)Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of -(a)any amounts due under this Act that are not the subject of a dispute before the Commissioner; or(b)any amounts due under this Act where the person has made an appeal to the Appellate Tribunal.(5)Notwithstanding sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and the Commissioner is of the opinion that there is a real likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than one month after the date of service of the notice of assessment.
