Section 14(5) in The Assam Amusements and Betting Tax Rules, 1939
(5)The proprietor of a cinematograph shall furnish to the prescribed officer, a return in Form XVIII annexed to these rules showing the number of shows held during the preceding month and shall lodge the said return with the prescribed officer within 7 days of the close of the month to which it relatesBefore any proprietor furnished the return required under this rule, he shall pay into a Government Treasury the full amount of tax due by him under sub-section (1) of Section 3-A of the Act according to such return and shall furnish, along with the return, a treasury challan showing the payment of such amount.
