Section 27(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Notwithstanding sub-section (1), the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to -(a)the nature and size of the activities of the person;(b)the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act;(c)the creditworthiness of the person;(d)the nature of the security; and(e)any other matter which the Commissioner considers relevant.
