Section 77(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)ln proceedings before the Appellate Tribunal -(a)the person aggrieved shall be limited to disputing only those matters stated in the objection;(b)the person aggrieved shall be limited to arguing only those grounds stated in the Objection; and(c)the person may adduce evidence not presented to the Commissioner.
