Section 16 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
16. Procedure for recovery.
(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.(2)Where the amount is not paid by the beneficiary unit within the time specified as above, action for recovery shall be taken in terms of the affidavit -cum-indemnity bond submitted by the applicant at the time of submission of the application, in addition to other modes of recovery.(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.
