THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1947
CHAPTER V : DEMAND, PAYMENT AND RECOVERY

12. Payment of dues.-

(1) The amount of tax due from enrolled persons for each year as specified in their certificate of enrolment shall be paid:

(a) in respect of a person who stands enrolled before the commencement of a year and is enrolled on or before the 31^st day of August of a year;	Before the 30^th day of September of that year;
(b) in respect of a person who in enrolled after the 31^st day of August of a year.	Within one month of the date of enrolment.

(2) In other cases the amount of tax due shall be paid in accordance with the provisions of sub-section (5) of section 5A or, as the case may be, sub-section (2) of section 7 or sub-section (5) of section 8.

(3) The tax payable under this Act shall be paid in the prescribed manner.

(4) All other dues shall be payable in the prescribed manner by such date as may be specified in the notice of demand and where no such date is specified, it shall be paid within 15 days from the date of service of the notice of demand.