The Assam Amusements and Betting Tax (Amendment) Act, 2001
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# THE ASSAM GAZETTE

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### EXTRAORDINARY

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#### PUBLISHED BY AUTHORITY

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No. 48 Dispur. Thuesday, 29th March, 2001, Sth CFiaitra, 1921 (S.E.)

GOVERNMENT OF ASSAM

ORDRRS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH

NOTIFICATION

The 29th March, 2001

No.LGL.33/93/93:—The following Act of the Assam Legislative

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


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ASSAM ACT NO. V OF 2001 '—

(Received the Assent of the Governor on 21st March, 2001)

THE ASSAM AMUSEMENTS AND BETTING TAX

(AMENDMENT) ACT, 2001.

AN

ACT

further to amend the Assam Amusements and Betting Tax
Act, 1939.

**Pream ble.** Whereas it is expedient further to amend the Assam Act

Assam Amusements and Betting Tax Act, 1939, VI <»*’

hereinafter referred to as the principal Act, in the 1 9 3 9 •

manner hereinafter appearing;

It is hereby enacted in the Fifty-second Year of the

Republic of India as follows

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

**extent and**

and Betting Tax (Amendment) Act, 2001.

**com m ence­**
**m ent.**

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

**Amendment of** 2. In the principal Act, in section 2, -
**section** **2.**

(i) after clause (3A), the following new clause (3AA)

shall be inserted, namely

"(3AA). 'Casual Show' means and includes any

exhibition, performance, amusement, game, sport,
music, cultural and dramatic performance or any
other entertainment of occasional nature performed
or held for a continuous period not exceeding seven
days with or without break and to which persons
are admitted for payment."

(ii) for clause (4), the following shall be substituted,

namely

"(4) 'Entertainment' includes any exhibition,
performance, amusement, game, sport, music,
cultural and dramatic performances, entertainment by
electronic devices and entertainment by cable
television network or a series of exhibitions,
performances, amusements, games, sports, music,


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cultural and dramatic performances, entertainment by
electronic devices and entertainment by cable
television network, to which persons are admitted
for payment, and the continuity of which is either
broken or unbroken as the case may be, or is only
broken by such intervals as are in the opinion of the
State Government a normal or usual feature thereof."

(iii) in clause (7), the punctuation mark " ; " appearing at

the end shall be omitted and after the word "service"
occurring in the last line, the following shall be

inserted, namely :-

"and payment made in any manner for an

entertainment by any modern electronic devices

**Amendment** 3. In the principal Act, in section 3, in sub-section (1), —
**of section 3**

(i) after the existing clause (b), the following new

clause (bb) shall be inserted, namely

"(bb). In the case of casual show other than

those covered by clause (a), twelve and a half
percentum of such payment."

(ii) after the existing clause (d), the following new

clause (e) shall be inserted namely, —

"(e) in case of cinematograph exihibition, in

addition to the entertainment tax and the service
charge payable under this sub-section, a
surcharge to be called 'flim surcharge' at the
rate of 20 percentum on the entertainment tax
shall be charged and paid to the Government of
Assam :

Provided that this provision for collection

of flim surcharge shall remain valid for a
period of five years from the date of its
commencement."

**Amendment** 4. In the principal Act, in section 3A, in sub-section (1),
**of** for the words "Rupees ten", occurring between the
**section** **3A.** word "or" and the words "whichever is less", the

words "Rupees one hundred" shall be substituted.

M. K. DEKA,

Secretary to trhe Govt, of Assam,

Legislative Assembly.

GUWAHATI-Printcd & published by the Dy. Director (P), Directorate of Ptg. & Sty.,

Assam Guwahati-21 (Ex-Gazette) No. 95-500-1000-29-3-2001.


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