Section 3(11) in Arunachal Pradesh Goods Tax Act, 2005
(11)Payment of tax by transporters or agents: Any tax which has not been paid by an importer may be paid by a transporter or other agent on the importer's behalf and where a transporter or agent has made such a payment:(a)it shall be treated for the purposes of this Act as a payment of tax made by the importer, and(b)is thereupon a debt owed by the importer to the transporter or agent.
