Section 48A in Arunachal Pradesh Goods Tax Act, 2005
48A. [ [Added by Act No. 4 of 2010, dated 20.04.2010.]
(1)Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed or levied against him but not in dispute.(2)(a)An application for the purpose of sub-section (1) of this section shall be made to the Commissioner in the prescribed form and manner alongwith the receipt copy of the designated bank Challan for the payable amount according to the prescribed formula in the Schedule attached to the Act and by the prescribed dateline as may be notified from time to time;(b)A separate application shall be made by an applicant for the applicable different assessment periods.(3)(a)The Commissioner shall, ordinarily within sixty days from the date of receipt of an application referred t6 in sub-section (1) of this section, verify the correctness of the particulars furnished in such application.(b)Where the Commissioner is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the concerned assessment period under the applicable provision according to the formula specified in the Schedule attached to this Act.:Provided that while determining the amount payable by the applicant as determined under this sub-section shall be rounded off to the nearest rupee and for this purpose, where such amount contains a part of a rupee, then, if such part is fifty paise or more, it shall be rounded off to a rupee, and if such part is less than fifty paise, it shall be ignored.(c)An applicant shall deposit the balance payable amount, if any, pursuant to the determination completed by the Commissioner upon his application made under this Act.(d)In case the outstanding dues of arrear tax, penalty and interest is under recovery or bakijai proceeding before an authority other than the Commissioner, the later shall immediately notify such other authority about the status of the arrear certificate initially sent by him after receipt of a valid application and shall withdraw the same as soon as proceedings under sub-section (b) of this section are finalized and the payable amount thereon is deposited in full by an applicant.(4)Consequent upon determination of the amount under sub-section (3) of this section and payment in full of such determined amount, an applicant shall stand discharged from the liability in respect of such dues subject to other provision of the Act.(5)The Commissioner may, at any time Within ninety days from the date of an order passed by him under this Act, rectify any arithmetical mistake or other mistakes of a factual nature apparent from the record of the case:Provided that no such rectification adversely affecting the applicant shall be passed without allowing him a reasonable opportunity of being heard.(6)Where it appears to the Commissioner that an applicant has obtained the benefit of waiver under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such assessing authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke any order passed under sub-section (3) (b).(7)Any amount paid by an applicant within the meaning of any proVision under this Act shall not be refundable under any circumstances.
