The Assam Amusements and Betting Tax (Amendment) Act, 1968
The 31st May 1968

No.LJL.19/68/4.—The following Act of the Assam Legislative Assembly

which received the assent of the Governor is hereby published for general
information—

ASSAM ACT IX OF 1968

(Received the assent of the Goveraor on the 29th May, 1968)

THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT)

ACT,” 1968

[Published in the _Assam Gazette Extraordinary, dated the 1st June, 1968]_

An

Act

fu rth e r to am end the A ssam A m usem ents and Betting Tax

Act, 1939

Preamble. Whereas it is expedient further to amend the Assam

Amusements and Betting Tax Act, 1939 hereinafter jgjq

called the principal Act, in the manner hereinafter 0 J

appearing ;

It is hereby enacted in the Nineteenth Year of the

Republic of India as follows :—

Short title, 1.(1) This Act may be called the Assam Amusements

andtentcom- and Betting Tax (Amendment) Act, 1968.

mencement,

» (2) It shall have the like extent as the principal

Act.

(3) It shall be deemed to have come into force on

the 1st April, 1968,

Amendment 9. In section 3 of the principal Act, in clause (b)

of AssAh A*t sub-section (I), for items (i), (ii) and (iii), the follow-

VI 001*39? ing shall be substituted, namely

“ (i- rupee one or less 25 per centum of such

payment ;

(ii) rupees two or less '50 per centum of such

but more than payment ;
rupee one.

( ii) mure than rupees 60 per centum of such

two. payment.”


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Amendment 3. In section 3A of the principal Act in sub-section

ofAssanTA^t ^o r t ^le w or< ^s “ r a t e often per centum of the total

_V I of*1939° payment for admission received excluding the amount_

of tax payable under this Act or rupees ten whichever

is less” the following shall be substituted, namely:—

“ rates specified below:—

Licensed capacity Additional tax for every show

of the Cinema excluding the amount of

Hall tax payable under this Act.

Rs.

400 or less 10-00

401 to 600 15-00

601 to 800 20-00

801 and above **es«** 30-00’

Insertion 4. After section 12 of the principal Act, the

IZAAn f°M°[w] i[Q]g shall be inserted as section 12A, namely:—

Assam Act

VI of 1939.

“Penalty. J 2A. (1) If the Commissioner, in the course of

any proceeding under this Act is satisfied that any pro­
prietor or any other person liable to pay tax under
this Act, has in any way evaded the liability to

pay tax and/or has in any manner acted in

contravention of or failed to comply with any of
the rules framed under the Act, he may direct

that such proprietor/person shall pay by way of

penalty as indicated below:—

fa) in case of evasion of tax a sum not exceeding

twice the tax evaded or rupees one thousand which­
ever is greater in addition to the tax payable ;

(b) in other cases a sum not exceeding rupees

one thousand.

(2) No order under sub-section (1) shall bt

made unless the person has been heard or has been
given a reasonable opportunity of being heard.

(3) No penalty under this section shall be

imposed by an officer to assist the Commissioner
without the previous sanction of the Commissioner.

(4) On payment of such sum as may be determined

under sub-section (1), no further proceedings shall be
taken against the person concerned in respect of the
same offence.”

B. SARMA,

Secy, to the Government of Assam,

Law Department.


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