The Assam Amusements and Betting Tax (Amendment) Act, 1999
"STH M fr /H **Registered No.768/97**

# THE ASSAM GAZETTE

## W f f l

### EXTRAORDINARY

#### PUBLISHED BY AUTHORITY

72-B W M 1 1999, 11 CW^, 1921 ( ^ )

No. 72 Dispur, Thursday, 1st June, 1999, 11th Jyaistha, 1921 (SK)

NOTIFICATION

The 1st June 1999

No.LGL.33/93/12:-The following Act of the Assam Legislative Assembly
which received the assent of the Governor is hereby published for general
information.

ASSAM ACT NO. XIV OF 1999

(Received the assent of the Governor on 29th May, 1999)

THE ASSAM AMUSEMENTS AND BETTING

TAX (AMENDMENT) ACT, 1999.

AN

ACT

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

Whereas it is expedient further to amend the **Assam Act**

Assam Amusements and Betting Tax Act, 1939, **v i of**
hereinafter referred to as the principal Act, in the **1 9 3 9 .**
manner hereinafter appearing;

It is hereby enacted in the Fiftieth Year of the Republic of

India as follows

**Short** **title,**

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

**extent and**
**com m ence­** and Betting Tax (Amendment) Act, 1999.
**m ent.**


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540 THE ASSAM GAZETTE. EXTRAORDINARY, JUNE, 1 1999

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

(3) It shall come into force at once.

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

(i) after clause (3A), the following shall be inserted as

clauses (3B) and (3C), namely

" (3B) "cable service" means the transmission by cables

of programme including retransmission by cables of
any broadcast television signal;

(3C) "cable television network" means any

systemconsisting of a set of closed transmission
paths and associated signal generation, control and
distribution equipment designed to provide cable
service for reception by multiple subscribers ;"

(ii) in clause (4), between the word 'thereof' and

punctuation mark ’ ; ' , the following shall be

inserted, namely "and also includes entertainment

through cable service and video cinema" ;

(iii) in clause (7), between the word 'entertainment' and

the punctuation mark ' ; ", the following shall be
inserted, namely

"and also includes any payment for cable service" ;

(iv) after clause (9), the following shall be inserted as

clause (10) and clause (11), namely

"(10) "subscriber" means a person who receives the

signal of cable television network at a place indicated
by him to the proprietor of the cable television
network without further transmitting it to any other
person.

Explanation In case of hotels, each room or premise

where signals of cable television network are
received shall be treated as a subscriber.

(11) "video cinema" means any place where exhibition

of cinematograph film or moving pictures or series of
pictures in public, organised by playing or replaying
of pre-recorded casette by means of a video casette
player or recorder either on the screen of a television
set or videoscope or otherwise is provided for
commercial purposes."


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

**of section 3.** clause (b), after the existing proviso, the following

new proviso shall be inserted, namely :-

"provided further that the Government may, by

notification in the Official Gazette, in respect of such
class or classes of cinematograph exhibitions and
subject to such conditions and restrictions as may be
notified, perm it any proprietor of such

cinematograph exhibition to pay in lieu of the amount
of tax payable by him under this section, a lump-sum
amount determined in the manner prescribed."

**Insertion of** 4. After the existing section 3B, the following shall be

**section** **3C.** inserted as section 3C, namely :-

"3C. Tax on cable service.— (1) The proprietor of a

cable television network providing cable service shall
be liable to pay entertainment tax at such rates not
exceeding rupees one thousand and two hundred for
every subscriber for every year, as the Government
may from time to time, notify in this behalf.

(2) Nothing in sub-section (1) shall preclude the

Government from notifying different rates of
entertainment tax for household or for different
categories of hotels.

(3) Where the subscriber is a proprietor of a hotel, he

shall pay the entertainment tax to the Government on
such condition, and in such manner as may be
prescribed and at such rate as the Government may
from time to time notify and different rates of tax
may be notified for different categories of such
subscribers.

(4) The tax payable under this section shall be paid,

collected or realised in such manner as may be
prescribed."

**Amendment** 5. In the principal Act, in section 4, in clause (b), after

**of section 4.** the existing proviso, the following proviso shall be

inserted, namely

"Provided further that the provision of this section

shall not apply to a cinematograph exhibition where
the proprietor of the cinematograph exhibition has


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542 THE ASSAM GAZETTE. EXTRAORDINARY. JUNE, 1 1999

been permitted to pay lump-sum amount in lieu of the
amount of tax, as per the second proviso to clause
(b) of sub-section (1) of section 3."

**Insertion** **in** 6. In the principal Act, the existing section 5 shall be

**section** **5.** renumbered as section 5(1) and the following shall

be inserted as sub-section (2) of the section,
namely :-

"(2) If any proprietor of a cable television network

fails to pay the entertainment tax as per provision of
section 3C, he shall on conviction before a
Magistrate, be liable in respect of each such offence
to a fine not exceeding one and a half times of the
amount of the tax due and shall in addition be liable
to pay any tax which should have been paid."

**Am endm ent** 7. In the principal Act, in section 11, for the existing
**of** sub-section (1), the following shall be substituted,
**section** **11.** namely :-

"(1) The Commissioner or any other officer authorised in

this behalf by him may with such assistance as may
be necessary, enter, inspect and search any place of
entertainment while the entertainment is proceeding,
and any place ordinarialy used as a place of
entertainment or for keeping records connected there
with, at any reasonable time with a view to seeing
whether the provisions of this Act and the rules made
thereunder are being complied with.

Explanation :- The expression 'place of

entertainment' in case of a cable service means the
place from where the cable television network is
operated."

**Insertion** 8. In the principal Act, after section 11A, the following
**of Explana­** Explanation shall be inserted, namely :-
**tion to**
**section** **11A** "Explanation :- The expression 'place of entertainment'

in case of cable service means the place from where
the cable television network is operated."

**Insertion** 9. In the principal Act, after section 12A, the following
**of new** shall be inserted as section 12B, namely :-
**section** **12B**

12B. Information before holding entertainment. -


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THE ASSAM GAZETTE, EXTRAORDINARY. JUNE. 1 1999 543

(1) No entertainment on which a tax is leviable under
this Act shall be held without prior information given
to the Commissioner or to any other officer
authorised by him in this behalf, in the manner
prescribed.

(2) No proprietor of a cable television network shall
provide entertainment unless he obtains permission
from the Commissioner or any other officer
authorised by him in this behalf, in the manner
prescribed.

(3) Notwithstanding anything contained in this Act or
any other law for the time being in force, the
Commissioner, or any officer authorised by him in
this behalf may, after giving the proprietor a
reasonable opportunity of being heard, prohibit the
holding of such entertainment and may also take all
reasonable steps to ensure that the order of
prohibition is complied with, if he is satisfied that

(a) the proprietor has given any false information

which is likely to result in the evasion of tax, or

(b) the proprietor has failed to deposit the security

money as demanded in this regard, or

(c) the proprietor has committed breach of any of the

provisions of this Act and/or the rules made
thereunder."

M. K. DEKA,

Secretary to the Govt, of Assam,

Legislative Department.

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

Assam Guwahati-21 (Ex-Gazette) No. 243-600-1-6-99.


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