Section 28 in The Assam Amusements and Betting Tax Rules, 1939
28.
The accounts prescribed by Rule 27 together with a statement in Form VII annexed to these rules, shall be produced by the licensed book-maker for horse race before the prescribed officer within seven days of the last racing day or a race-meeting, and the amount of betting tax on horse race found by examination of such accounts to be due to Government, shall be paid by the licensed book-maker for horse race to the prescribed officer within seven days of the examination of the accounts and the determination by the prescribed officer of the amount of tax due.
