Section 37(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)Notwithstanding sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and the Commissioner is of the opinion that there is a real likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than one month after the date of service of the notice of assessment.
