Section 9B in The Assam Amusements and Betting Tax Rules, 1939
9B. Payment of tax on cable service.
(1)The proprietor of a cable television network liable to pay entertainment tax under Section 3B shall file monthly return in Form XXI in duplicate before the officer delegated with the powers of the Commissioner under Section 2B, within fifteen days from the end of the month. The amount of entertainment tax payable as per the return shall be deposited into the Treasury by challan and a copy of the challan shall be enclosed to the return.(2)The proprietor of a hotel who is liable to pay entertainment tax under Section 3B shall file monthly return in Form XXII in duplicate before the officer delegated with the powers of the Commissioner under Section 2B, within fifteen days from the end of the month. The amount of entertainment tax payable as per the return shall be deposited into the Treasury by challan and a copy of the challan shall be enclosed to the return.
