The Assam Amusements and Betting Tax (Amendment) Act, 1946
_'The 23rd October 1946._

**No . L.** 657/46/7.—The following Act of the Assam Legislature having been assented

to in His Majesty's name by the Governor, is hereby published for general information :—•

[Received the assent of the Governor on-the 14th October, 1946]

**ASSAM ACT VI OF 1946**

THE ASSAM AM USEMENTS AND BE TT ING TA X (AM ENDMENT)

AC T, 1946

[Passed by the Assam Legislature]

[Published in the _Assam Gazette of the 30th October 1946]_

_An Act furthe r to amend the Assam Amusements and Belting Tax Act, 1939._

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

ments and Betting Tax Act, 1939, to raise the rate of tax a nd to Assam Act

provide for its collection ; VI of 1939.

It is hereby enacted as follows :—

Short title, 1. (1) This Act may be called the Assam Amusements and
extent Betting T ax (Amendment) Act, 1946.
and com­ (2) It extends to the whole of Assam.
mencement.

(3) It shall come into force on such date as the Provincial

Government may, by notification in the Official Gazette, appoint.

Amendment 2/ After clause (3) of section 2 of the Assam Amusements
of section 2 and Betting Tax Act, 1939 (hereinafter referred to as the Assam Act
of Assam principal Act), the following clause shall be inserted, namely :— VI of 1939,

Act VI of “ (3A) ‘Commissioner’ means the Commissioner of Taxes

1939.

appointed under section 2A or the officer empowered thereunder
to discharge the functions of such authority.”

Insertion of 3. After section 2 of the principal Act the following sections

new sections shall be inserted, namely :—
2A and 2B “ 2A. _Taxing Authorities.—The Provincial Government may,_

in Assam for carrying out the purposes of this Act, appoint a person to be
Act VI of

1939. Commissioner of Taxes or empower, by notification in the Official

Gazette, any official to discharge the functions of such authority.

2B. _Delegation of Commissioner's_ _powers.—_ Subject to such


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restrictions and conditions as may be prescribed, the Commis­

sioner may, by notification in the Official Gazette, delegate any
of his powers under this Act to any official and any such

official shall thereupon exercise the said powers.”

Am endment 4. In section 3 of the principal Act,—
of section 3 (i) in sub-section (1) for the words “ half an anna” , “ one
of Assam

Act VI of an na ”, “ four annas”, “six annas” and “ three annas” occurring
1939. respectively against items (?), (it), _(Hi), (iv) and_ _(v) the words_

“ nine pies” , “ one and a half annas” , “ six annas”, “nine annas”
and “ four and a half annas” shall respectively be substituted ;
and

(ii) in sub-section (2) for the words “ twenty-five”the words

“ thirty-seven and a half” shall be substituted ;

(iiz) In sub-section (3) for the words “ twenty per centum*’,

the words “ thirty per c entum ” shall be substituted.

Am endment 5. In sub-section (1) of section 10 of the principal Act, for

of section

10 of Assam the words “ a public dem and” the words “ an arrear of land

Act VI of revenue” shall be substituted.

1939.

Am endment _6. In section 15 of the principal Act, for the word “ seven ”,_
of section 15

of Assam Act wherever it occurs, the word “ ten ” shall be substituted.

V I of 1939,

Am endm ent **7.** In sub-section (1) of section 18 of the principal Act, for
of section 18
of Assam Act the word “ seven ” the word “ ten ” shall be substituted.
VI of 1939.

Am endment 8. In section 21 of the principal Act, for the- words “ a public
of section 21

dem and ”, wherever they occur, the words “ an arrear of land

of Assam Act
**VI** of 1939. revenue ” shall be substituted.,

# H. C. STORK

_Secy, (o thu Govt, of A Siam in the_


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