Amendment status not verified — confirm the current text below against the official source.
(1) Tax shall be paid in tbe manner herein of tax. provi~ed, and at such intervals as may be prescribed· (2) A registered hotelier furnishing return as required by sub-section (1) of section 10, shall first pay into a Government treasury, in the prescribed manner, whole of the amount of tax due from him according to such return. / THE ASSAM GAZETrE, EXTRAORD~~ARY APRIL 21, 1989 415 (3) A registered hotelier furnishing a · revised return in. accordance with sub-section (2) of section 10, which revised return shows that a larger amount of tax than already paid is payable, :shall first pay into a Government treasury the extra amount of tax. · (4) (a) The amount of tax- (i) due when returns have been furnished without full payment thereof, or (b) the amount of penalty levied under sec- tion 15, or · (c) the sum (if any) forfeited to the State Government under section 15, shall be paid by the hotelier or the person liable therefor into a Government treasury by such date as may be specified in a notice issued by the assessing officer for this purpose, being a date not earlier than thirty days from the date of service of the notice : · Provided that, · the a~sessing officer may, . m respect of any particular hotelier or person, and for reasons to be recorded in .writing, allow him to pay the tax, interest or penalty (if any) or the sum forfeited, by instalments. ( 5) Any tax, penalty or interest or sum forfeited; which remains unpaid after the date specified in the notice for payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue. (6) Notwithstanding anything· contain€d in this Act or in any other law for the time being in force, where any sum collected by ' a person by way of tax in contravention of section 11, is forfeited to the State Government under section 15 and is recovered from him, such payment or recovery sha 11 · discharge him of the liability to refund the sum t.o the person from whom it was so collected. 416 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21 , 1989 ---- - / A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realised by way of tax, provided that an application for such claim is ma.de by him in writing in the prescribed form to the assessing officer, within one ye::i.r 1rom the date of the order of forfeiture. On receipt of any such application, the assessing officer shall hold such· inquiry as he deems fit, ?.nd if he is satisfied that the ch>.im is v<C1.lid and admissible and that the amount so claimed as refund was actually paid in Govern- ment treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned. Rounding off