Section 34(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed b due and payable on the same date as the date on which -(a)the net tax for the tax period was due; and(b)the amount of tax in respect of the import of the goods was due.Explanation. - This section ensures that interest accrues on the unpaid amount from the time when the deficiency arose, rather than the date of making the assessment or re-assessment.
