Section 30(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)If, within 4 years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has a result of the mistake or error paid more tax than was due under the Act, he may lodge an objection against the assessment in the manner and subject to the conditions stipulated in section 75.
