Section 25(3) in Assam General Sales Tax Act, 1993
(3)On an application made before the expiry of the due date under sub-section (2), the Assessing Officer may in respect of any particular dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by installments or grant stay subject to payment of interest under sub-section (2) or sub-section (3) of section 22 and, on such terms and conditions as the Assessing Officer may think fit to impose in the circumstances of the case.
