amount of tax payable by him under the provision of the Arunachal Pradesh Goods Tax Act,
2005. Further details of the scheme may be seen in the said notification.
., .
Manner in which TOS is to be deposited
Any tax deducted shall be paid into the Government account on behalf of the person from
whose bills and invoices, the deduction has been made and same shall be deposited by
Challan No FF-08 under 'Head of Account "0040". The person making any deduction of tax
at source and pqyin'g it into the Government account shall issue to the payee intimation!
certificate of tax deduction at source and payment.
.
Penalty in case W n~m-~deductionof TOS
It is, therefore, impressed upon all concerned to scrutinize the tax deduction and take
immediate necessary steps to realize dues, if any, immediately failing which penalty as
stipulated under sub-section (9) and (10) of section 47A of the Arunachal Pradesh Goods
Tax Act, 2005.
Sub-section (9) of section 47A of the Arunachal Pradesh Goods Tax Act, 2005 states,
"Where the amount has not been deposited after deduction, such amount and any other
sum which may be payable under this section shall be charged upon, all the assets of the
person concerned who made the deduction or who is liable to pay other amount and shall
be recoverable from him as arrears of land revenue:
Provided that no recovery proceedings shall be drawn up by the Prescribed Authority
having jurisdiction over the person concerned without prior approval of the commissioner."
Sub-section (10) of section 47A of the Arunachal Pradesh Goods Tax Act, 2005 states, "If
any person as referred to in sub-section (1), or sub-section (2) fails to make the deduction
or after making the deduction fails to deposit the amount so deducted into the Government
account, the Prescribed Authority may, after giving such person a reasonable opportunity of
being heard, by an order in writing, direct that such person shall pay. by way of penalty, a
sum not exceeding twice the amount deductible under this section besides tax deductible
but not so deducted and, if deducted, not so deposited into th~ Government account."
Sd!-
(Amit Sing la, IAS)
Secretary (Tax & Excise),
Memo No. TAX -
28!2002NOL-II/.16b Dated Itanagar, the 22nd September, 2009.
Copy to:
1) The Accountant General, Arunachal Pradesh.
2) PS to Hon'ble Minister (Tax & Excise) for information please.
3) PS to Chief Secretary for information please.
4) All Commissioners! Secretaries, Govt. of Arunachal Pradesh.
5) All Chief Engineers for necessary ,action.
6) All Deputy Commissioners, Ar.unachal Pradesh for information.
7) All Superintendents (T&E), Arunachal Pradesh for necessary action.
8) The Director (Acounts & Treasuries), Naharlagun with a request to get it
circulated to all DDO's! Treasury Officer's! Cheque Drawing DDO's. far 'strict
compliance.
9) The DIPR, Naharlagun for information and wide circulation.
10)AII Public Sector Undertakings for information and necessary action.
11)Office Copy.