Section 14(6) in The Assam Amusements and Betting Tax Rules, 1939
(6)The proprietor of a cinematograph shall furnish to the prescribed officer, a return in Form XIX annexed to these rules showing the amount of service charges collected during the preceding month and shall lodged the said return with the prescribed officer within 7 days of the close of the month to which it relates:Provided that before any proprietor furnishes the return required under this rule, he shall pay into a Government Treasury the full amount of tax due him under Clause (c) of sub-section (1) of Section 3 of the Act according to such return and shall furnish along with the return, a Treasury Challan showing the payment of such amount.
