Section 16(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)Where any amount is recoverable from a unit, the jurisdictional Assistant Commissioner of State tax or Superintendent of State tax, as the case it may be, shall issue a demand note to the unit (i) intimating the amount recoverable from the unit and the date from which interest thereon is due and (ii) directing the eligible unit to deposit the full sum within 30 days of the issue of the demand note in the appropriate head of account ami submit proof of deposit.
