The Assam Amusements and Betting Tax (Amendment) Act, 1946
# _  ASSAM ACT V OF 1958

TH E ASSAM AM USEM ENTS AND BE TT ING TA X (AM ENDMENT)

AC T, 1958

(As passed by the Assembly)

**(R ec eive d th e assent o f th e Gov erno r on th e 26th Mar ch 1958)**

[Published in the Assam Gazette, Extraordin ary , dated the 28th March 1958]

_Art_

_Act_

_further to amend the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI_

_of 1939)._

**Pre am ble .— Whereas it is expedient further to amend the Assam**

Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939), herein­

after called the Principal Act, in the manner hereinafter appearing ;

It is hereby enacted in the Ninth Year of the Republic of India as

follows:—

1. **Sh or t title, ex tent an d co m m en ce m en t.— (1) This Act may be**

called the Assam Amusements and Betting Tax (Amendm ent) Act, 1958.

(2) It extends to the whole of Assam.

(3) It shall come into force with effect from 1st April, 1958.

2. **Am en dm en t o f Sec tion 2 .— (1)** For clause (6) of Section 2 of the

<■« Principal Act, the following shall be substituted, namely:—

“ (6) ‘Prescribed’ means prescribed by rules made under the Act,”

(2) For clause (8) of Section 2 of the Principal Act, the following shall

be substituted, nam ely:—

“ (8) ‘Proprietor’ in relation to any entertainment means the owner and

shall also include manager, organiser and any person responsible for, or,
for the time being, in charge of the management thereof” .

3. **Am en dm en t o f Se ction** 3.—In Section 3 of the Principal Act in

items (t ), (it) and (iii) of sub-section (1) the words “half anna ” and
“ an an na ” wherever they occur shall be substituted by “five naye paise” ;

(2) the following new sub-section shall be added after sub-section (5),

namely:—

“ (6) The liability to pay the entertainments tax shall be on the proprie­

tor of the entertainm ent” .

4. **Am en dm en t o f Sec tion 3A** (I). —In Section 3A of the Principal

Act—in sub-section (1) for the words “ a tax at the rate of rupees two for
every show” , the words “for every show a tax at the rate of ten _per centum_

of the total payment for admission received excluding the amount of tax
payable under this Act or rupees five whichever is less” shall be substituted.

_[ Priee 00-06 N.P. or Id. ]_


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**2**

**5. Am endm ent of Section** 4.—In the first line of Section 4 of the

Principal Act, the words “for payment” shall be deleted and the words
“ where the paym en t” in the second line shall be substituted by the words
“ where the payment for admission” and the following proviso shall be added '

at th e end of the Section, namely :—

“ Provided th at the provisions of this Section shall not apply to the

proprietors and the officers of the Government on duty”. **e »**

**6. Insertion of a ne w su b-section (4) under Section 7.—The**

following new sub-section shall be added after sub-section **(3)** of Section 7
of the Principal Act, namely:—

“ (4) The tax referred to in sub-section (1) of Section 3A shall be paid

in such manner and by such time as may be prescribed” .

**7. Am endm ent of Section** 8,—For clause _(a) of sub-section (1) of_

Section 8 of the Principal Act, the following shall be substituted, namely:—

“ (a) that the whole of the takings thereof after deducting the actual

expenses of the entertainment to a maximum of twenty-five per centum

of the total receipt are devoted to philanthropic, or religious or charitable

purposes ; or”

8. **Am endm ent of Section 10.—The words “or tax due under Sec­**

tion 3A” shall be inserted between the words “Ta x” and “ shall” in sub­
section (1) of Section 10 of the Principal Act.

**9. Am endm ent of Section 12(1).—** In sub-section (1) of Section 12

of the Principal Act—

(1) After the word “rules” in between the words “ make” and

“ for” a “ Com ma” and the words “subject to the condition of previous

publication” shall be inserted ;

**(2)** the word “and” in clause (jf ) after the “semicolon” shall be

deleted ;

(3) the “lull stop” at the end of the clause _(g) shall be substituted_

by a “ semicolon” followed by the word “and” •

**(4)** after clause _(g) the following clause shall be added, namely : —_

“ (A) for the rates of fees, for petitions, certificates and oth er

matters” .

10. **Insertion of anew Section 13 and renumberin g the exist ing**

**Section 13 a s Section 13A.—After Section 12 of the Principal Act, the**

following new Section shall be inserted as Section 13 and the existing
Section 13 shall be renumbered as Section 13A, namely:—

“ 13. No Court shall take cognizance of any offence under this

Act, or under the rules made thereunder except with the previous sanc­
tion of the Commissioner and, no Court inferior to a first class Magis­
trate shall try such offence” .

A .G .F . (Leg.) No.«/58—1575—25-4-1958.


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