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[Cites 0, Cited by 0] [Section 47(1)] [Section 47] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 47(1)(a) in Arunachal Pradesh Goods Tax Act, 2005

(a)any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under this Act on whom notice has been served under section 45(1), or