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[Cites 0, Cited by 0] [Section 73(6)] [Section 73] [Entire Act]

State of Assam - Subsection

Section 73(6)(c) in Instructions Relating to Liquor

(c)The details of the figures relating to demand, collection, rebate, if any, and issues to the canteens should be shown separately in table V of the quarterly returns. The amount of duty and vend fee calculated on April issues should be treated as the demand for May, that on the May issues as the demand for June and so on till February. The dues for March issues will be shown as an arrear in the quarterly and annual returns, but will of course be collected and deposited by the 1st week of April.