Section 75 in Arunachal Pradesh Goods Tax Act, 2005
75. Making an objection to the Commissioner.
(1)Any person who is dissatisfied with -(a)an assessment made by the Commissioner (including an assessment under section 35); or(b)any other determination, notice, order or decision made by the Commissioner; (in this section called the "Commissioner's determination") may make an objection against the Commissioner's determination with the Commissioner.Provided that no objection may be made against a non appealable order as defined in section 80.Provided further that no objection against an assessment shall be entertained by the Commissioner unless the objection is accompanied by satisfactory proof of the payment of any amount of tax, interest or penalty assessed that is not in dispute.Provided further that only one objection may be made by the person against any assessment or decision made by the Commissioner.Provided further that in the case of an objection to an amended assessment, determination, notice, order, or decision, an objection may be made only to the portion amended.(2)A person who is aggrieved by the failure of the Commissioner to make a determination, reach a decision, to issue any assessment, order or notice, or to undertake any other procedure under this Act, within six months after a request in writing was served on the Commissioner to do so, may make an objection against the Commissioner's failure.(3)An objection shall be in writing in the prescribed form and shall state fully and in detail the grounds upon which the objection is made.(4)The objection must be made by the person to the Commissioner -(a)in the case of an objection made under subsection (1), within two months of the date on which the Commissioner served or notified the person of the Commissioner's determination; or(b)in the case of an objection made under subsection (2), no sooner than six months and no later than eight months after the written request under sub-section (2) was served on the Commissioner;Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from lodging the objection within the time specified, the Commissioner may accept an objection within a further period of two months.(5)The Commissioner shall conduct its proceedings by an examination of the Commissioner's determination, the Commissioner's statement of reasons (if any) and the objection;Provided that where the person aggrieved requests a hearing in person, the person shall be afforded an opportunity to be heard in person.(6)Where a person has requested a hearing under sub-section (5)and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person.(7)Within three months after the receipt of the objection, the Commissioner shall either:(a)accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or(b)refuse the objection or the remainder of the objection (as the case may be);and in either case, serve on the person objecting a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based.Provided that where the Commissioner within three months of the making of the objection notifies the person in writing, the Commissioner may continue to consider the objection for a further period of two months.Provided also that the person may in writing request the Commissioner to delay considering the objection for a period of up to three months for the proper preparation of its position, in which case the period of the adjournment shall not be counted toward the period by which the Commissioner must reach its decision.(8)Where the Commissioner has not notified the person of its decision within the time specified under sub-section (7), the person may serve on the Commissioner a written notice requiring the Commissioner to make a decision within seven days.(9)If the Commissioner has not made a decision by the end of the period of seven days after being given the notice referred to in sub-section (B), then, at the end of that period, the Commissioner shall be deemed to have allowed the objection.(10)Transition. Where on the date of commencement of this Act a dispute under the Arunachal Pradesh Sales Tax Act, 1999 has been pending before an appellate authority for more than three years, the dispute shall be disposed of within a period of two years from the date commencement of this Act.(11)Where the dispute referred to in sub-section (10) has not been decided within the time required, the dispute shall be deemed to have been resolved in favour of the dealer.
