The Assam Amusements and Betting Tax Act, 1939
TAX ACT, 1939

{Passed by the Assam Legislature]

[Revised the assent of the Governor on the 23rd May 1939]

[Published in the _Assam Gazette of the 31st May 1939]_

_An Act to make an addition to the public revenue of Assam and_

_for that purpose to impose a tax on entertainments and other amuse­_

_ments and on certain forms of betting._

Preamble. Whereas it is necessary to make an addition to the

public revenue of Assam and for that purpose to impose _a._

tax on entertainments and other amusements and on certain

forms of betting ;

**It is hereby enacted as follows:—**

Short title, ([J] ) This Act may be called the Assam Amusements

extent and and Betting Tax Act, 1939.

eomrrre nee- '
meat. (2) It extends to the whole of Assam.

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

cial Government may, by notification in the Official

Gazette, appoint in this behalf.

CHAPTER I

E ntertainments tax

Definitions. 2. In this chapter, unless there is anything repugnant

in the subject or context;—

(1) “ Admission ” includes admission as a spectator

or as one of an audience, and admission for

the purpose of amusement by taking part in an
entertainment ;

(2) “ Admission to an entertainment ” includes

ad mission to any place in which the entertain­
ment is held ;

(3) “ Agriculture ” includes horticulture and live­

stock breeding ;

{4) “ Entertainment ” includes any exhibition,

performance, amusement, game or sport to

which persons are admitted for payment ;

(5) “ Live-stock” includes animals of every descrip­

tion ;

### (6) “ Notification ” means a notification published

in the Official Gazette ;

### trice: Indian 2 annus] [Price English 2J.


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made by a person who having been admitted
to one part of a place of entertainment is sub­
sequently admitted to another part thereof, for

admission to which a payment involving a tax

, or a higher rate of tax is required, and any

payment for seats or other accommodation in a
place of entei tainment ;

(8) “ proprietor ” in relation to any entertainment

includes any person responsible for the manage­

ment thereof; and

(9) “ society ” includes a company, institution, club

or other association of persons by whatever name
called.

**Tax on pay>-** 3. (1) Except as otherwise expressly provided in this

**merits** for Act there shall as from the date on which this Act comes
**admission**

; into force, be charged, levied, and paid to the Government

**<nte r t a**
**lugnts.** of Assam a tax, hereinafter referred to as the entertainments

tax, on all payments for admission to any theatre, cinemato­

graph exhibition, or circus or any class of entertainment
to which the Provincial Government may apply this sub­
section, at the rates specified below :—

Where the payment excluding the amount of the tax—

(i) is less than eight annas half an anna,

(t'i) is eight annas or more but is

less than one rupee one anna,

(m) is one rupee or more but is

Tess than two .rupees ... ... four annas,

_(iv) is two rupees_ six annas,

(») is more than two rupees,

for every rupee or part in
excess of the first two rupees,
in addition to the payment
on the first two rupees ... three annas.

(2) The rate of the entertainments tax in the case of ail

payments for admission to any race-coursejshaJl bcj twenty-
five per centum.

(3) The Provincial Government may, on the applica­

tion of a proprietor of any entertainment in respect of which
the entertainments tax is payable under sub-section (1),
allow the proprietor on such conditions as it may prescribe
to pay the amount of the tax due by means of a consolidated

payment of twenty per centum of the gross sum

received by the proprietor on account of payments for

admission to the entertainment and on account of the tax.

(4) The 'entertainment tax, in the flcase of theatres,

cinematograph exhibitions and circuses and any other

class of entertainment which the Provincial Government
may direct, shall be charged, levied andjpaid with effect
from the date on which this Act comes into force.


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/^““ission 4. No person shall be admitted for payment to any

,o ” lc r ,a in " entertainment where the payment is subject to the entertain-

B w n ' mentes tax, except—

(a) with a ticket stamped with an impressed, embossed,

engraved or adhesive stamp (not before used)

issued by the Provincial Government for the

purpose of revenue and denoting that the proper
entertainments tax has been paid,

(i) in special cases with the approval of the Provincial

Government, through a barrier which, or by

means of a mechanical contrivance which, auto­

matically registers the number[-] of person admitted,

unless the proprietor of the entertainment has made arrange­
ments approved by the Provincial Government for furnishing
returns of the payments for admission to the entertainment
and has given security up to an amount and in a manner
approved by the Provincial Government for the payment of

the entertainments tax.

**Penalty** **for** 5. If any person is admitted for payment to any place

**non-j ayment** of entertainment and the provisions of section 4 are not
**ot tax.** complied with, the proprietor of the entertainment to which

such person is admitted shall, on conviction before a

Magistrate, be liable in respect of each such offence to a fine
not exceeding five hundred rupees, and shall in addition be
liable to pay any tax which should have been paid.

**Sections** **4** **6.** The provisions of sections 4and 5 shall not apply **to**

**apply and 5 uot toin** any entertainment in respect of which a consolidated pay­

**certain cases.** ment is made under section 3, sub-section (3).

**Manner** **cf** The entertainments tax shall be charged in respect

**payment.** of each person admitted for payment, and, in the case of
admission by stamped ticket, shall be paid by means of the

stamp on the ticket and, in the case of admission otherwise

than by stamped ticket, shall be calculated and paid on the
number of admissions.

(2) The entertainments tax, in the case of ad mission

otherwise than by stamped ticket, shall be recoverable from
the proprietor.

(3) Where the payment for admission to an entertainment

is made by rfteans of a lump sum paid as a subscription or
contribution to any society, cr for a season ticket or for the
right of admission to a series of entertainments or to any
entertainment during a certain pericd of time, or for any

privilege, right, facility or thing combined with the right of
admission to any entertainment, or involving such right of

admission without further payment or at a reduced charge,

the entertainments tax shall be paid on the amount of the
lump sum, but where the Provincial Government is of opinion
that the payment of a lump sum or any payment for a ticket
represents payment for other privileges, rights or purposes
besides the admission to an entertainment, or covers

admission to an entertainment during any period for which

the tax has not been in operation, the tax shall be charged
on such an amount as appears to the Provincial Government

to represent the right of admission to entertainments in

respect ot which the entertainments tax is payable.


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Exemptions. 8. (i) The entertainments tax shall not be charged on

payments for admission to any entertainment where the

Provincial Government is satisfied—

(«) that the whole of the takings thereof arc devoted

to philanthropic, religious or charitable purposes
wihthout any charge on the takings for any

expenses of the entertainment ; or

_(b) that the entertainment is of a wholly educational_

character (any question on that point to be

determined in the case of difference by the

Provincial Government in the Department of

Education) ; or

(c) that the entertainment is provided for partly

educational or partly scientific purposes by a

society, not conducted or established for profit ;
or

(d) that the entertainment is provided by a society

which is established solely for the purpose of

promoting the interest of the industry of agri­
culture, or the manufacturing industry, or some
branch thereof, or the public health, and which
is not conducted for profit, and consists solely

of an exhibition of the products of the industry,
or branch thereof, for promoting the interests of
which the society exists or of materials, machi­
nery, appliances, or food-stuffs, used in the

production of those products, or of articles which
arc of material interest in connection with [the

questions relating to the public health, as the
case may be ; or

(«) that the entertainment is provided by the. manage­

ment of a Tea Estate for the benefit of the
Estate’s labour force for which no charge for
admission is made.

(2) The Provincial Government may, by general or

special order, exempt any entertainment or class of enter­

tainments from liability to the entertainments tax.

Refunds in 9 Where the Provincial Government is satsfied that

certain cir- the whole of the net proceeds of an entertainment are

cu nstances. (]e v o tC(j to philanthropic, religious or charitable purposes,

and that in calculating the net proceeds not more than

twenty-five per cent, of the gross proceeds have been deduct­
ed on account of the expenses of the entertainment, they
shall repay to the proprietor the amount of the entertain­
ments tax paid in respect of the entertainment.

Recoveries 10. (1) Any sum due on account of the entertainments

tax shall be recoverable by the Provincial Government as a

public demand.

(2) Any fine imposed under this chapter shall be recover­

ed in the manner provided in the Gode of Criminal Proce- V of

dure, 1893, for the recovery of lines.


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It" Taction. 11. (1) Any officer authorized by the Provincial Govern­

ment for the purpose may enter any place of entertainment
while the entertainment is proceeding, and any place or­
dinarily used as a place of entertainment at any reasonable
times, with a view to seeing whether the provisions of this
chapter or any rules made thereunder are being compli­
ed with.

(2) If any person prevents or obstructs the entry of any

officer so authorized, he shall, in addition to any other

punishment to which he is liable under any law for the
time being in force, be liable on conviction before a Magis­
trate to a fine not exceeding two hundred rupees.

(3) Every officer authorized under this section shall be

deemed to be a public servant within the jncaning of XLV of 1860

section 21 of the Indian Penal Code.

Ru’es. 12. (1) The Provincial Government may make rules for

securing the payment of the c ntertainments tax and gene­

rally for carrying into effect the provisions of this chapter,
and in particular—

_(a) for the supply and use of stamps or stamped tic­_

kets, or for the stamping of tickets sent to be
stamped ; and for securing the defacement of
stamps when used ;

(5) for the use of tickets covering the admission of

more than one person and the calculation of the
tax thereon ; and for the payment of the tax on
the transfer from one part of a place of entertain­

ment to another and on payments for scats or
other accommodation ;

(c) for controlling the use of barriers or mechanical

contrivances (including the prevention of the use
of the same barrier or mechanical contrivance
lor payments of a different amount), and for
securing proper records of admission by means
of barriers or mechanical contrivances ;

(</) for the checking of admissions, the keeping

of accounts and the furnishing of returns by the
proprietors of entertainments to which the pro­
visions of section 3, fub-section (3), are applied
or in respect of which the arrangements approv­
ed by the Provincial Government for furnishing
returns are made under section 4 ;

(e) for the renewal of damaged or spoiled stamps and

for the procedure to be followed on applications
for refund under this chapter or under the rules

made thereunder ;

( / ) for the keeping of accounts of all stamps used

under this chapter; and

_(g) for the presentation and disposal of applications_

for exemption from payment of the entertain­
ments tax, or for the refund thereof, made under
the provisions of this chapter.

(2) If any person acts in contravention of, or fails to

comply with, any such rules, he shall, on conviction before
a Magistrate, be liable in respect of each offence to a fine
not exceeding five hundred rupees.


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Power to 13. The Provincial Government may, by notification in
Piovincial the Official Gazette, delegate all or any of its powers under
Government
to delegate this chapter, except those conferred upon it by section 12,
certain and by this section, to any person or to any authority

powers. subordinate to the Provincial Government.

CHAPTER II

T axes on certain forms of bf.ttino

Definitions. 14. In this chapter

(1) “backer” includes any person with whom a

licensed bookmaker bets;

(2) “ bet” includes “ wager” and “ betting” includes

wagering ;

(3) “ licensed' bookmaker” means any person who

carries on the business or vocation of or acts as a bookmaker
or turf commission agent under a license or permit issued

by any racing club or bv the stewards thereof to enable
him to carry on his business or vocation as specified in the
license or permit ;

(4) “ prescribed” means' prescribed by this chapter or

by the rules made thereunder ;

(5) “ rac[;] ng club” includes a club, association, society

or body of persons corporate or incorporate—

(a) formed for the purpose of promoting horse-racing

or pony-racing or for holding race-meetings ;
or

(i) conducting or controlling such meetings ;

(6) “ totalisator” means a totalisator, in an enclosure

which the stewards controlling a race-mccting have set

apart and includes any instrument, machine, or contrivance
known as the totalisator, or any other instrument, machine,
or contrivance of a like natuieorany scheme for enabling
any number of persons to make bets with one another on
the like principles.

Tax on 1’ . There shall as from the date on ’which this Act

totaiisators comes into force, be charged, levied and paid to the

and payment Government of Assam out of all monies paid into any totali-

thereof. a t o r [ by ] w a [y ] o [f ] s [t]a [k]e s o r [ bets, a tax on backers, hereinafter ]

seferred to as the totalisator tax, amounting to seven
r er cent, of every sum so paid ; and seven percent, of
pvery sum so paid into a totalisator shall be deemed to
have been paid by the backer on account of the totalisator
tax, and shall be received by the stewards of the race­
meeting on behalf of Government.


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foj times and in such manner as may be prescribed, forward

s a ^ ^ ^ to [t o t] ^l e prescribed officer a return stating the total amount

^ Government, of the monies paid into the totalisator at the meeting, and

shall at the prescribed time make over to the prescribed
officer the amount of the tax for that meeting.

Accounts of 17. (1) The stewards of a race-meeting shall keep

totalisator accounts in the prescribed form of all monies paid into the

‘ax. totalisator at that meeting.

(2) Every person ^having the custody or control of any

such accounts shall, when required in writing by an officer
empowered in this behalf by the Provincial Government,
permit such officer, or an officer authorised in writing by

i him in this behalf, to inspect and take copies of them.

. 18. (1) There shall as from the date on which this

   - c ,ng a x ' Act comes into force, be chargeJ, levied and paid to the

, Government of Assam out of all monies received by a

4 licensed bookmaker for bets made in an enclosure set apart

on anj race, a tax on backers, hereinafter referred to as the
betting tax, amounting to seven per cent, of all such

monies.

(2) The betting tax shall be deducted or collected by

the licensed bookmaker from such monies, or in the case

of credit bets at such time as may be prescribed, and shall

be deemed to have been paid by the backer on account of
the tax, and shall be retained by the licensed bookmaker on
behalf of Government.

Procedure 19. All sums retained on account of the betting tax

for making s ji a n m [ade over by the licensed bookmaker, by whom ]

tax **_to G<>_** [tI ie] y h[a v e] been retained, to the prescribed officer at such

vernement. times and in such manner as may be prescribed.

Accounts of 20. (1) The stewards of a race-meeting shall, at such

betting tax. times and in such manner as may be prescribed, forward to

the prescribed officer returns setting out the names of the
bookmakers licensed or permitted by them to carry on the
buisness or vocation of a bookmaker at that meeting.

(2) All licensed bookmakers shall keep accounts of all

sums paid or agreed to be paid to them by backers for bets

in, such manner as may be prescribed, and i shall, when

required in writing by an officer empowered in this

behalf by the Provincial Government, permit such officer or

an officer authorized in writing by him in his behalf, to

     - inspect and take copies of such accounts.

Methods of 21 .(1) The totalisator tax payable undersection 15 shall

totalisator ta°x* ** [r e c o v e r a] '[J] *e a s a public demand from the racing club

'and betting* conducting the meeting, and any portion of such tax which

tax is not so recovered shall also be recoverable as public
demand from the stewards of the race-meeting jointly and
severally.


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over to the prescribed officer undet section 19 shall be

recoverable from the licensed bookmaker as a public

demand.

Rules. 22. The Provincial Government may make rules for

securing the payment of the totalisator tax and the betting
tax, the production and inspection of accounts kept under
this chapter and generally for carrying into effect the provi­
sions of this chapter, and for dealing with such matters as are

therein directed to be prescribed.

**►**

**I**

**; 4**

# I •

A.O.P. (Fin.) No. fl-Mdtf-uZtlddJih


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