Section 15 in The Assam Amusements and Betting Tax Rules, 1939
15.
When a proprietor is permitted to avail himself of the provisions of sub-section (b) of Section 4 of the Act he shall submit to the prescribed officer within ten days of the entertainment a return in Form No. III showing the number of persons admitted by the mechanical contrivance, the gross amount includes tax paid for admission by such persons and the amount of tax collected from them.
