Section 16(3) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(3)Where any amount of tax reimbursement and/or Interest remains due from the unit, based on the demand note, as mentioned above, the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, after the lapse of 6 days from the date of issue of the said demand note take required legal action and send a certificate specifying the amount due from the unit to the concerned Deputy Commissioner of the district to recover that amount, as if it were arrears of laud revenue.
