The Assam Amusements and Betting Tax (Amendment) Act, 2008
###### *1$^ w -iWr/fei Registered No. - 768/97

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### THE ASSAM GAZETTE

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###### PUBLISHED BY THE AUTHORITY

 *R 109 8 2008, 19 W-j 1930 (*l<p)

 No. 109 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH

 NOTIFICATION

 The 8th April, 2008
 No. LGL.21/2002/83.—The following Act of the Assam Legislative Assembly which
 received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. X OF 2008
 (Received the assent of the Governor on 5th April, 2008)
 TliE ASSAM AMUSEMENT&VND BETTING TAX (AMENDMENT) ACT, 2008

 AN

 ACT

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

**Preamble.** Whereas it is expedient further to amend the Assam Amusements and **Assam**

Betting Tax Act, 1939, hereinafter referred to as the principal Act, in the manner **Act VI**
hereinafter appearing; **of 1939.**

It is hereby enacted in the Fifty-ninth Year of the Republic of India as

follows:-

**Short title, extent** 1.(1) This Act may be called the Assam Amusements and Betting Tax
**and commence­** (Amendment) Act, 2008.
**ment.** (2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

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

(i) after clause (3C), a new clause (3CC) shall be inserted, namely:—

“(3CC) “direct to home service” means a service for multi channel
distribution of programmes direct to subscribers’ premises by up-linking
to a satellite system,”;


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###### 436 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 8. 2008

(ii) in clause (4), between the words “entertainment by” and “cable television

network”, the words “direct to home service and” shall be inserted;

(iii) for the existing clause (10), the following shall be substituted, namely:-

“(10) “subscriber” means a person who receives the signal of cable

television network or of direct to home service at any place
indicated by him without further transmitting to any other person.

_Explanation - In case of hotels, each room or premise where signals of_
cable television network or of direct to home service are received shall
be treated as a subscriber.”.

**Amendment of** 3. In the principal Act, in section 3C,—
**section 3C.**

(i) in the heading, after the words “cable service”, the words “and direct to

home service” shall be inserted;

(ii) in sub-section (1), between the words “cable service” and “shall be

liable”, the following words shall be inserted, namely:—

“and the service provider of the direct to home service”.

###### MOHD. A. HAQUE,

Secretary to the Government of Assam,

Legislative Department, Dispur.

GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21

(Ex-Gazette) No. 217-500-600-8-4-2008.


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