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Section83
The Arunachal Pradesh Goods and Services Tax Act, 2017

Provisional attachment to protect revenue in certain cases

In force Act 6 of 2019 As on 05 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 6 of 2019

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 83 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with provisional attachment to protect revenue in certain cases. Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing att

(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

Section 83, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 62 Assessment of non-filers of returns
  2. s. 63 Assessment of unregistered persons
  3. s. 64 Summary assessment in certain special cases
  4. s. 67 Power of inspection, search and seizure
  5. s. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
  6. s. 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

Questions about Section 83

What does Section 83 of the Arunachal Pradesh Goods and Services Tax Act deal with?

Section 83 of the Arunachal Pradesh Goods and Services Tax Act is headed "Provisional attachment to protect revenue in certain cases". Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing att

How do I find court cases under Section 83 of the Arunachal Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 83, section 83 Arunachal Pradesh Goods and Services Tax Act, section 83 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 83 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 62 (Assessment of non-filers of returns), section 63 (Assessment of unregistered persons), section 64 (Summary assessment in certain special cases), section 67 (Power of inspection, search and seizure), and on 2 further provisions, so none of them can safely be read on its own.

When was the Arunachal Pradesh Goods and Services Tax Act enacted?

Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.