Section 53(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Where the transferee or the lessee of a business referred to in sub-section ('1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the sale of goods effected by him with effect from the date of such transfer and shall, if he is registered as a dealer, apply within the time specified in section 22for amendment of his registration.
