The Assam Amusements and Betting Tax (Amendment) Act, 1969
# Assam act xvi of i%9

**[Received the assent of the Governor on the 23rd July, 1969]**

**THE** ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT)

ACT, 1969

(Published in the Assam Gazette Extraordinary, dated the 29th July, 1969

**An**

**Act**

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

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

Assam Amusements and Betting Tax Act, 1939, VI of 19 3b

hereinafter called the principal Act in the manner
hereinafter appearing ;

It is hereby enacted in the Twentieth Year of

the Republic of India as follows:—

Short title, 1. (1) This Act may be called the Assam Amuse-

extent and m e nts and Betting Tax (Amendment) Act, 1969.
commence­

ment.

(2) It shall have the like extent as the prin­

cipal Act.

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

State Government may, by notification in the official
Gazette, appoint.

Amendment 2. In section 14 of the principal Act,—

of section 14

Act V[[Sai]f (1) in clause (3), for the expression “licensed

0 bookmaker” the expression “licensed

bookmaker for horse race’’ shall be substi­
tuted ;

(2) after clause (3) as so amended the follow­

ing shall be insetted as clause (3A),

namely:—

“ (3 A) “licensed bookmaker lor arrow

shooting” means any person who carries on
business or vocation of or acts as a book­
maker in respect of arrow shooting under
a license or permit issued in the manner
prescribed by any officer authorised in this
behalf by the State Government.

## Price Rs.0.6 P. or 1 d,


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**2**

**_<9_**

(3) after clause (6), the following shall be

inserted as clause (7), namely :—

“ (7) “Stake money” means gross amount of all

monies received or deemed to have been
received by licensed DooKmakers for arrow
shooting for the purpose of betting of

wagering.”

Amendment **3.** Insection 18 of tbe principal Act,-—

of section 18
of Assam

Act VI of , ,, . . .. ...
1939. (1) in sub-section (1),—

(a) for the words “licensed bookmaker” the

words “licensed bookmaker for horse

race” shall be substituted ;

**$**

(b) between the words and punctuation

“betting tax” and “ , ” the words

“on horse race” shall be inserted ;

(2) in sub-section (2),—

(a) for the words “ licensed bookmaker”

occurring twice the words “licensed

bookmaker for horse race” shall be
substituted ;

(b) between the words “betting tax” and

“shall” the words “on horse race” shall

be inserted ;

(3} after sub-section (2) as so amended, the

following shall be inserted as sub-sections (3), (4) and
**(5), namely:—**

“ (3) There shall, as from the date on which

this Act comes into force, be charged,
levied and paid to the Government of
Assam a betting tax on arrow shooting
equal to the amount received as Stake
money.

(4) The betting tax on arrow shooting shall be

collected by the licensed bookmakers on
arrow shooting on all monies received or
deemed to have been received by them

as Stake money and shall be paid to the
State Government in the manner pres­
cribed.                      -

(5) Actual betting on arrow shooting shall be

only on such days as may be prescribed.”

Amendment **4.** In section 19 of the principal Act, for the words

m [ “licensed bookmaker” the words “licensed bookmaker]

Act VI of **f°[r]** horse race” shall be substituted.

1939,


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Amendment 5. I n section 20 of the principal Act, in sub-sec-

of ^Assam^ ^ [o n] (2), for the words “licensed bookmakers” the

Ant VI of words “licensed bookmakers for horse race” shall be
1939. substituted.

Amendment 6. In section 21 of the principal Act, in sub-sec-

of ^Assam' ^ [o n] ^)> ^o r t ^ e w or<^s “licensed bookmakers” the

Act VI of words “licensed bookmakers for horse race” shall be

1939. substituted.

Insertion of 7. After section 21, the following shall be inserted

sections 21A as sections 21A and 21B, namely,—-
and 21B in .
Assam Act
VI of 1939.

“Penalty. 2 [1A. Whoever:—]

(i) fails to comply with the provisions of this

chapter or rules made thereunder, or

(ii) fraudulently or wilfully evades the pay­

ment of any tax under this chapter or
conceals his liability to such tax, shall
in addition to his liability to pay the
tax so concealed or evaded, on convic­
tion by a Magistrate, be liable to a
fine not exceeding two thousand

rupees.”

Cognizance 2 IB. No court shall take cognizance of any offence

o o ence. u n c | e r c [h]a [p]t e r o r [ under the rules made there­]

under except with the previous sanction of the State
Government and no court inferior to that of the

Magistrate of the First Class shall try any such

offence.”

Amendment 8. fl) The existing provision of section 22 shall

of section 22 be renumbered as sub-section (1) and the following

Act^vF^f [s]h [a] ^ be inserted as sub-section (2), namely—

1939.

“ (2) Every rule made under this section shall

be laid, as soon as may be after it is made, before
the Assam Legislative Assembly while it is in session
for a total period of fourteen days which may be

comprised in one session or in two successive sessions
and if, before the expiry of the session in which it is
to be laid or the session immediately follow ing, the

Assam Legislative Assembly aeree in making any

modification in the rule or the Assam Legislative

Assembly agree that the rule should not be made,

the rule shall thei eafter have effect, as the case may
be; so however, that any such modification or annul­
ment shall be without prejudice to the validity of

anything previously done under that rule.”

AGP 26/69 (Leg) 1850+150—16-10-69,


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