Section 25B in The Assam Amusements and Betting Tax Rules, 1939
25B.
(1)An application under Rule 25-A shall be made to the officer who demanded the security and shall include, amongst others, the following particulars:(a)the name and designation of the person applying for refund of the security deposit;(b)the amount of security deposit together with Challan No. and date;(c)the amount of refund of security deposit claimed;(d)the ground on which refund is claimed.(2)No claim for refund of the security deposit shall be allowed unless it is made within one year from the date of deposit.(3)When the officer who demanded the security is satisfied that refund claimed is due, wholly or in part, he shall record an order sanctioning the refund.(4)When the amount to be refunded exceeds two hundred and fifty rupees, the officer concerned shall report the case to the Commissioner forwarding the application together with relevant records for sanctioning the refund.
