Section 87(12) in Arunachal Pradesh Goods Tax Act, 2005
(12)Failure to pay proper amount of tax. Where a tax deficiency arises in relation to a person, the person shall be liable to pay by way of penalty:(a)100% of the deficiency, where the deficiency resulted from the intentional disregard of the law by the person;(b)50% of the deficiency, where the deficiency resulted from careless disregard of the law by the person;(c)10% of the deficiency, where the deficiency resulted from an honest and reasonable mistake made by the person;(d)20% of the deficiency, in any other case. Records, accounts and invoices
