Section 59(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)The Commissioner shall, after considering the return, the evidence furnished with the returns if any, the evidence acquired in the course of the audit if any or any information otherwise available to him, either -(a)confirm the assessment under review; or(b)serve a notice of the assessment or reassessment of the amount of tax, interest and penalty if any pursuant to sections 34 and 35.
