The Assam Amusements and Betting Tax (Amendment) Act, 1962
**ASSAM ACT No.XII OF 1962**

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

**ACT, 1962**

(As passed by the Assembly)

**Received the as se nt of the Go vernor on the 3rd July 1962**

[Published in the _Assam Gazette, Extraordinary , dated the 4th July 1962]_

_An_
_Act_

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

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

Amusements and Betting Tax Act, 1939, hereinafter [V I o f 1939-]
called the principal Act, in the manner hereinafter
ap pe aring:

It is hereby enacted in the Th irteenth Year of the

Republic of India as follows:—

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

'commence- [r n e n t s ] [a n] d Betting Tax (Amendm ent) Act, 1962.

ment.

(2) It shall have the like extent as the ^principal

**Act.**

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

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

**Amendment** In section 3 of the principal Act, in sub-section
**of section 3 , ..**

**of** **Assam v[1]** **'**

Act **VX** of

1939.

(1) for the portion following the colon and dash

after the word ‘below’, the following shall be substi­
tuted, namely:—

“ (a) in the case of games, sports, music or dra­

matic performances organised by a State
body (or any other body affiliated to it)
which is either registered under the Socie­

ties R egistration Act, 1860, or affiliated to [A],c t2SX I ot

an all-India body constituted for similar 8

purpose.......twelve and a half per centum
of such pa ym en t;

(b) in any other case, where the payment for

admission is—

(i) less than one...twenty-five per centum of

rupee. such p ay men t;


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(ii) one rupee or...thirty-seven ana a nah

more but less per centum oi su tn

than two payment j

rupees.

(iii) two rupees or,, fifty per centum of

more. paym ent;

Provided that there shall not be charged, levied and

paid to the State Government any tax where the

highest payment for admission does not exceed 25 naye
paise.” ;

(2) the following Explanation shall be inserted at

the end, namely :—

_“Explanation.—The rate of tax shall be charged_

and levied on the payment for admission excluding the
tax and if the amount of tax so arrived at is not a
multiple of five naye paise, it shall be rounded to the

next higher multiple ol five naye paise.”


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