Section 38 in Arunachal Pradesh Goods Tax Act, 2005
38. Manner of payment of tax, penalties and interest.
- Every person liable to pay tax, interest, a penalty or any other amount under this Act shall pay the amount to the Government Treasury of Arunachal Pradesh at a branch in Arunachal Pradesh of the Reserve Bank of India, a branch in Arunachal Pradesh of a bank prescribed under the rules, at a border check-post set up under the Act, or at such other place as may be prescribed.
