The Assam Amusements and Betting Tax (Amendment) Act, 1971
**ASSAM ACT VIII OF** 1972

**THE ASSAM** AMUSEMENTS AND BETTING TAX (AMENDMENT! )

ACT, 1971

**[Received the assent o f the President on the 27th January 1972]**

[Published in the Assam Gazette, Extraordinary, dated the 2yth January

1972]

**An**

**Act**

**further to am end the Assam Am usem ents and Betting Tax Act**

**1939.**

Preamble. Whereas it is expedient further to amend the Assam Act

Assam Amusements and Betting Tax Act, 1939, here- [v 1] OI I9 3 '5,

inafter called the principal Act, in the manner here­

inafter appearing ;

It is hereby enacted in the Twenty-second year

ol the Republic of India as follows:—

Short title, 1. (1) This Act may be ca’led the Assam

extent and Amusementsand Betting Tax (Amendment) Act, 1971.
commence- '
ment.

(2) **It** shall have the like ex'ent as the

principal Act.

(3) It shall come into force at once.

Insertion of 2. After Section 3A of the prir cipal Act. the

SB'in Assam[1] shall be inserted as Section 3B, namely :■—

Act VI of

1939.

‘ ‘Surcharge 3 B. (1) There shall be charged, levied and paid

on entertain-to j-pjg Government of Assam, besides dues payable

under any law for the time being in force including
Sections 3 and 3 A of this Act, a surcharge, hereinafter

referred to as Entertainments Surcharge, on all enter­
tainments payments for admission to which are sub­
ject to entertainments tax.

(2) The rate of Entertainments Surcharge on any

entertainment shall be ten paise per individual admit­
ted to the entertainment.


-----

(31 The Entertainments Surcharge shall be payable

as if it were a tax under section 3 and the provisions
of this Act including the rules thereunder shall ac­
cordingly apply ; and the authorities for the time
being empowered to collect and enforce payment of
entertainments tax shall, unless otherwise provided
for by or under this Act, within their respective

jurisdiction for purposes of entertainments tax

accordingly collect and enforce payment of Entertain­
ments Surcharge:

Provided that the Government of Assam may,

for facilitating implementation, by notification in

the official Gazette, direct that in any case or class
of cases the provisions of this Act including the
rules thereunder shall apply subject to such indica­

tion not inconsistent with the provisions of this
section and as may be specified in such notification.

(4) Notwithstanding anything contained in sub­

section (3), the Government of Assam may make rules
generally for securing the payment of the Entertain­
ment Surcharge and carrying into effect the provisions
of s tb-sections (1) and (2) and in particular for ensu­
ring the proper maintenance and rendering of accounts
of the Entertainments Surcharge.”

Repeal an! 3. (1) I he Assam Amusement and Betting Tax Assam Ord'f

laving. (Amendment) Ordinance, 1971 is hereby repealed. nance^XlV

(2) Notwithstanding such repeal, anything done

or any action taken under the Assam Amusement

and Betting Tax (Amendmen t) Ordinance, 1971 shall
be deemed to have been done or taken under this Act
as if this Act has commenced On the 4th day of
December 1971 (the date of promulgation of the Ordi­
nance).

ASSAM ACT IX OF 1972

**THE ASSAM** **NON-GOVERNMENT** **SCHOOL** **AND** **COLLEGE**

**EMPLOYEES** **CENTRALISED** **PROVIDENT FUND** **SCHEME**

**(AMENDMENT) ACT, 1971**

**(Received the assent of the Governor on the 29th February 1972)**

[Published in the _Assam Gazette, Extraordinary, dated the 3rd March, 1972_

**An**

**Act**

**to** **amend the Assam Non-Government School and College**

**Employees** **Centralised Provident Fund Scheme Act, 1969**

Preamble, WHEREAS it is expedient further to amend the

Assam Non-Government School and College Em­

ployees Centralised Provident Fund Scheme Act,

1969 hereinafter called the principal Act, in the

manner hereinafter appearing ;


-----

