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[Cites 0, Cited by 0] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(f) in Assam General Sales Tax Act, 1993

(f)In a case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods to the satisfaction of the authority referred to in said clause (a) is not produced within fifteen days from the date on which security is deposited, the amount of security shall stand forfeited to the State Government. If, however, evidence or document to the satisfaction of the authority mentioned in clause (a) regarding the proper accounting of goods is produced within the said period of fifteen days, the security shall be released and the amount shall be refunded in the prescribed manner.