Section 87(23) in Arunachal Pradesh Goods Tax Act, 2005
(23)Misrepresent destination or status of goods at check-post. Where the person in charge of a goods vehicle has represented whether orally or by conduct taken at a check-post or barrier set up under this Act that -(a)tax has been paid on the goods in the vehicle and the person in charge does not tender on demand proof in the prescribed form of the payment;(b)the person is an Approved Road Transporter and the person is not;(c)the goods in the goods vehicle are for delivery to registered dealer and the documents carried by the person disclose that the goods are for delivery to a person other than a registered dealer; or(d)the goods in the goods vehicle are for delivery to an Approved Warehouse and the documents carried by the person disclose that the goods are for delivery to a person other than an Approved Warehouse; he shall be liable to a penalty equal to Rupees ten thousand.
