Section 75(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Any person who is dissatisfied with -(a)an assessment made by the Commissioner (including an assessment under section 35); or(b)any other determination, notice, order or decision made by the Commissioner; (in this section called the "Commissioner's determination") may make an objection against the Commissioner's determination with the Commissioner.Provided that no objection may be made against a non appealable order as defined in section 80.Provided further that no objection against an assessment shall be entertained by the Commissioner unless the objection is accompanied by satisfactory proof of the payment of any amount of tax, interest or penalty assessed that is not in dispute.Provided further that only one objection may be made by the person against any assessment or decision made by the Commissioner.Provided further that in the case of an objection to an amended assessment, determination, notice, order, or decision, an objection may be made only to the portion amended.
