Section 37 in The Assam Amusements and Betting Tax Rules, 1939
37.
The amount of the tax shall, unless the Provincial Government otherwise directs, be paid to the credit of the Government of Assam in quarterly instalments, namely, on or before the 30th June, 30th September, 31st December and 31st March. The amount of each instalment shall include the amount of the tax due up to the day preceding the date of payment on the instalment, and intimation of payment shall be given to the prescribed officer, together with a statement showing the amount of the tax paid in respect of each day's racing as shown in the return referred to in Rule 36. Where the accounts of a totalisator are subject to audit, the stewards shall also place before the auditors copies of the returns furnished to the prescribed officer under Rule 46, and the auditor shall be required to certify that the returns so furnished provide a correct and complete statement of the monies paid into totalisators and of the tax due thereon.
