Section 14(4) in The Assam Amusements and Betting Tax Rules, 1939
(4)The proprietor shall pay to the credit of the Government of Assam at such time and in such manner as may be fixed by the prescribed officer, the amounts, of the tax due. Intimating of such payment shall be given to the prescribed officer together with a statement showing the particular entertainments in respect of which payment is made and the amount due on account of each such entertainment.
