Section 26(1)(b) in Assam General Sales Tax Act, 1993
(b)Who holds or may subsequently hold money for or on account of such dealer or person liable, to pay to the Assessing Officer either forthwith upon the money becoming due or being held or within the time specified I the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer or person liable as respect of any amount payable under this Act, or the whole of the money where it is equal to or less than that amount.