Download Arunachal Pradesh VAT FORM FU-04 As per Rule 49 of the Arunachal Pradesh Goods Tax Rules, 2005 Commissioner’s assessment of tax, interest or imposition of penalty. (Section 34):
(1) Where the Commissioner makes an assessment of tax, interest or penalty under section 34 or section 35, the Commissioner shall record the final order of assessment using Form FU-04.
(2) Form FU-04 is also the notice of the assessment and shall be served on the person in the prescribed manner.
(3) Upon making the assessment under sub-rule (1), the Commissioner may serve a notice of demand on the person liable to pay the amount mentioned in the assessment order in Form FU-04 and shall be served in the prescribed manner.
(3) The Commissioner may make assessment of tax for each of the tax period or part thereof, or may make a consolidated assessment of tax for the year.