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THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1947
CHAPTER I : LIABILITY TO AND CHARGES OF TAX

3A. Restriction to renewal of licence, permit and registration :-

Notwithstanding anything contained in any other law for the time being in force, where a person liable to pay tax under this Act is required to obtain licence, permit or registration from time to time from other authorities, no such authorities shall either register any such person or assign or renew any licence or permit or registration unless payment of tax under this Act has been made by the person concerned.