Section 45 in Arunachal Pradesh Goods Tax Act, 2005
45. Recovery of tax.
(1)The amount of any tax, interest, penalty or other amount due under this Act shall be paid by the person liable therefore in the manner prescribed in section 38 and a notice of assessment served on the person for such an amount shall constitute a final demand for payment of the amount stated in the assessment by the time stipulated in the assessment.(2)Any amount of a tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable as arrears of land revenue.(3)Where security, other than in the form of surety bond, has been furnished under the Act the Commissioner may, for reasons to be recorded in writing, recover any amount of tax, interest, penalty, composition money or other amount due or part thereof by ordering the forfeiture of the whole or any part of the security.(4)Where any security tendered for the purposes of this Act is to be sold, it shall be sold in the manner stipulated in section 64.
