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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 31(1)(a) in Arunachal Pradesh Goods Tax Act, 2005

(a)in the case of an individual, by the individual himself, and where the individual is absent from India either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on this behalf;