Section 87(19) in Arunachal Pradesh Goods Tax Act, 2005
(19)Penalties on Approved Road Transporter.Where -(a)tax on goods imported into Arunachal Pradesh by an Approved Road Transporter has not been paid by the due date for payment of the tax, and(b)the goods are in Arunachal Pradesh and not in an Approved Warehouse at that time, the Approved Road Transporter shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.
