[48A.
(b) A separate application shall be made by an applicant for the applicable different assessment periods.
(b) Where the Commissioner is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the concerned assessment period under the applicable provision according to the formula specified in the Schedule attached to this Act.:
(c) An applicant shall deposit the balance payable amount, if any, pursuant to the determination completed by the Commissioner upon his application made under this Act.
(d) In case the outstanding dues of arrear tax, penalty and interest is under recovery or bakijai proceeding before an authority other than the Commissioner, the later shall immediately notify such other authority about the status of the arrear certificate initially sent by him after receipt of a valid application and shall withdraw the same as soon as proceedings under sub-section (b) of this section are finalized and the payable amount thereon is deposited in full by an applicant.
Schedule
(See Section 48A (3))
Sl. No.
Sl. No.
Description of the outstanding dues
Description of the outstanding dues
Amount to be paid for filing application to
avail benefit under this Act.
Amount to be paid for filing application to
avail benefit under this Act.
(1)
(2)
(3)
1
Amount of total outstanding dues
100% of arrear tax. 25% of the total arrear
interest and 50% of the total arrear penalty.]
Chapter VIII
Accounts and Records
Section 48 • Arunachal Pradesh Goods Tax Act, 2005
48. Transfer of assets during pendency of proceedings void.
arunachal-pradesh-goods-tax-act-2005-sec-48.json
•
Section 48
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"section": {
"number": "48",
"title": "48. Transfer of assets during pendency of proceedings void.",
"chapter": null,
"content": "[48A.\n(b) A separate application shall be made by an applicant for the applicable different assessment periods.\n(b) Where the Commissioner is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the concerned assessment period under the applicable provision according to the formula specified in the Schedule attached to this Act.:\n(c) An applicant shall deposit the balance payable amount, if any, pursuant to the determination completed by the Commissioner upon his application made under this Act.\n(d) In case the outstanding dues of arrear tax, penalty and interest is under recovery or bakijai proceeding before an authority other than the Commissioner, the later shall immediately notify such other authority about the status of the arrear certificate initially sent by him after receipt of a valid application and shall withdraw the same as soon as proceedings under sub-section (b) of this section are finalized and the payable amount thereon is deposited in full by an applicant.\nSchedule\n(See Section 48A (3))\nSl. No.\nSl. No.\nDescription of the outstanding dues\nDescription of the outstanding dues\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under this Act.\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under this Act.\n(1)\n(2)\n(3)\n1\nAmount of total outstanding dues\n100% of arrear tax. 25% of the total arrear\n\t\t\t\tinterest and 50% of the total arrear penalty.]\nChapter VIII\nAccounts and Records",
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