Section 35 in Arunachal Pradesh Goods Tax Act, 2005
35. Assessment of penalty.
(1)Where the Commissioner has reason to believe that a liability to pay an administrative penalty under this Act has arisen, the Commissioner shall make and serve on the person an assessment of the penalty that is due under this Act.(2)The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner.(3)Any assessment made under this section shall be without prejudice to prosecution for any offence under this Act.
