Section 59(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)The Commissioner may serve on any person in the prescribed manner a notice informing him that an audit of his affairs shall be performed, and, where applicable, that an assessment already concluded under this Act may be reopened.Explanation. A notice may be served notwithstanding the fact that the person may already have been assessed under sections 33, 34 or 35.
