The ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939
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TAX ACT, 1939

{Passed by the Aeu.m Legi•latu~e]

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

[Published in the _Assam_ _Ga{etle_ of the 31st May 1939]

_An_ _Act_ _to_ _make_ _an_ _addition_ _to_ _the public reuenue of Assam and_
_.for that purpose_ _/11_ _impose a tax_ _on_ _enlertainmenJs_ _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 oh entertainments and other amusements and on certain

forms of betting ;

###### It is hereby enacted as follows:~

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

ntt"nt and and Betting Tax Act, 1939.

comrm: 11 c C•

me~~t. (2) It extends to th~ whole of Assam.

(3} It shalt come into force on such <late as the Provin-

cial Government may, by notification in the Official

Gazette, appoint in this behalf.

CHAPTER _l_

ENTE.RTAL~MENTS . TAX

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

m the subject or context~-

(1) " Admission n includes admission a'S a spectator

<>r as one of an audiel'l()C, and admission for

the purpose of amusement by taking part in an
entertainment ;

(2) " Admis~ion to an entertainment " includes

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

(3) " Agriculture " indttdes hortit:ulture and live-
stock breeding ~

{4) " Entertainment n includes any exhibition,

# • performance, amusement, game or sport to

which persons are admitted for payment ;

(S) ••. Live-stock" includes animals of every descrip-

tion ;

_(6)_ '' Notification ,. means a notification published

in the Official Gazette ;

_l>n,;e_ _Indian_ _2_ _aflnns]_


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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 "'

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payment for seats or other accemmodation in a
place of enh~l tainment ;

(8) " proprietor " in relation to any entertainment

includes any person respon.sible lor the manage-
ment thereof ; and

(9) "society '' includes a company, institution, club

or other association of pcusons by whatever name
called.

Tax on rmY" 3. (1) Except as ~therwise expressly p:rodded il'l this

mden~~. for Act there shall a.s from the date on which this Act comes

a tntc r mJ91on t a i n.-to · ·lnto 10FCC~ r b e .: 1arge , 1 d 1 · d evte , auu -.l pat 'd to t I 1e G ovcrnmcnt

menta. of Assam a 1a:M, hereinafter referred to as the entertainments

tax, on all payments fbr admission to any theatre, cinemato-

graph exhibition~ or ci.rcu,s. 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,.

_(ii)_ is eight annas or more but is

less than ()De rupee one anna,

(iii) is one rupee or more but is

Tess than two.Jupees four annas,.

_(iu)_ is two rupees. six annas,

_(u)_ is more than two rupee.s,

for every rupee or part 111
excess of the first two rupees,
in addition to the pa) ment
on the first two rupees three anrras.

(Z) The Tate of the entertainments tax in the case of all

payments for admissioZl to any race-course }hall be 0 twenty-

five per centum.

(3) The Provincia) Government may, on the applica-

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

payment or 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 r'.case of theatres,
cinematograph exhibitions and circuseS and any other
class of entertainment whtcb the Provinci:tl Government
may direct, shall be charged, levied and:raid with effect
from the date on which this Act comes into Ioree.


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~~ion. 4. _No_ person c;hall be admitted for payment to any

to entertain· entertainment where the payment is subject to the entertain-

tne."D.ts. mentes tax, e.xcept-

###### " (o) with a ticket stamped with an impressed, embosse::l,

cngra\'ed -or adhesive stamp (not beR>r~ - med)

issuc:<i by the Provincial Government for the

p·urpose of revenue and denoting that the proper
entertainments tax has been paid,

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

Government, through a barrier which, or by

means of a mechani<:al 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 admisc;ion to the entertainment

and bas given security up to an amount and in a manner
approved by the Provincial Government for the payment of

the entertainments tax.

~na.lty for 5. If a:,y perc;on is admitted for payment to any place

       - ~-~aymcnt of entertainment and the provisions of section 4 are not
0 ax. complied with, the proprietor of the entertainment to which
such person is admitted shall, on conviction before a

Magistrate, he liable in respe-ct 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.

S(cdtio ' 6. The p1·ovisions of sections 4and 5 shall not apply to
un 5[ns ]not to .        - f h' h I'd d
apply in any cn:ertammcnt _m_ resp<;ct o w tC a. conso 1 ate pay-

c:crt:un casc:s. ment JS made under srctlOn 3, sub-sect1on (3).

f 7. (1) The entertainments tax shall be charged in respect

pManner ayment. ' 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 ca~e of ad mission

otherwise 1 han by stamped ticket, shall be recoverable from
the proprietor.

(3) Where the payment for admission to an entertainment

is u:ade by means of a Jump 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 Pntertainments or to any

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entertainment during a certain pericd of time, _or for any_
privilege, right, facility or thing combined with the right of

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admission to any entertainment, or involving such right •Jf
admission without further payment or at a reduced charge,

the entertainments tax shall be paid on the amount of the
l ump sum, but where the Provincial Government is of opinion

that the payment of a lump sum or any payment for a 1icket

reprt>sents 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 repr<"sent the right of admission to entertainments in

1opcct ol whtth tht: entertainments tax is payable.


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E.'(emptiom. _8._ (1) Tite entertainments tax shall not be charged on
pa yments for admission to a ny entertainment where the
Provincia l Government is satisfied-

_(a)_ that the whole of the takings tht>reof arc devoted

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

exp<'nscs of the entertainment ; or

(h) that the entertainment u of a wholly educa tional

character (any question on that point to he

determined in the case of difference by the

Provincial Government m the Department of

Education) ; or

(c) that tht' entertainment is provided for partly
educational or partly scientific purposts 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 pubHc health, a nd which
is not conducted for profit, and consists solely

of an exhibition of the products 0f 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

are or material interest in connection with fthe
questions rela ting to the public health, as the
case may be ; or

(•) that the entertainment is provided by the manage-

men~ of a Tea Estate tor the benefit or 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.

Refund~ in 9 Where the Provincial Government is satsficd that
certain cir- the whole of the net proceeds or an entertainme nt are

cu n~tances. devoted to philanthropic, religious or charitable purposes,

and that in calculating the _net_ proceeds not more than

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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 propnetor the amount of the enterta in-

ments tax pa id in respect of the entertainment.

llecuveries 10. (1 ) Any sum due on account of the enterta inments

tax shall be recoverable by the Provincial Government as a
public dcmar.d .

(2) Any fine imposed under this chapter !:hall be recover-

ed in the m anner provided m the Code of Crimi nal Prccr . V of 1898.
dure, 1898, for the recv\cry of fines.


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b: T-"'ction. 11. ( 1) Any officer authorized by the Provincial Govern-

,..." ment for the purpose may e:1ter any place of entertainment
while the entertainment is proceeding, and any place or-
dinarily used as a place of enter~inment at any reasonable
times, with a view to seein~ 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 authori:red, 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 :1 fine not exceeding two hundred rupees.
(3) Every officer authodzed under this section shall Le
deemed to be a public servant within the JllCaning of XLV of 1860
section 21 of the Indian Penal Code.
Rules. 12. (1) The Provincial Government may make rules for

securing the payment of the c·ntertainments tax and gcnc-

rallv for carrying into effect the provisions of this chaptc:r,
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 securin~ the defacement of
stamps when used ;

(b) 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 seats or
other accommodation ;

(c) for controlling the use of barriers or mechanical
contrivances (inciuding the prevention of the use
of the same barrier or mechanical contrivance
for payml'nts of a different amount), and for

securing proper records of admission by means
of barriers or mechanical contrivances ;

(d) 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 sectiC'n 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

Jor 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 pa}ment 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 conv1ction before
a l\Iagisu-ate, be liable in respect of each offence to a fine

###### not c~~ceuing fiye hundred rupees.

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Power to 13. The Provincial Government may, by notification in
P.ovincial

Government the Official Gazette, delegate ali or any of its powers under

to delegate this chapter, except those conferred upon it by section 12,
cerrain and by this section, tv any person or to any authority

powers. subordinate to the Provincial Government.

CHAPTER II

TAXES ON CERTAL~ FORMS OF BETTI~O

DdinitionJ, 14. In 'this chapter:-

(1) "backer" includes any person with whom a

licensed bookmaker bets;

(2) "bet" includes " wager" and "betting" includes

wagering;

(3) "liccnscd:                    - ookmakcr" 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 issuer!

by any racing club or bv the stewards thereof to enable

h im 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" include5 a club, aS;~ociation, 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

###### • (b) conducting or controlling such meetings ;

(6) "totalisator" means a totalisator, in a:n enclosure

which the stewards controlling a race-meeting have set

apart and includes any instrument, machine, or contrivance

known as the totalisator, or any other instrument, machine,
or contrivance of a like nature or a ny scheme for enabling
any number of persons to make bets with one another on

the like principles.

Tax on 15. There shall as from the date on -which this Act

totalisators comes into fo:ce, be charged, levied and paid to the
and paymen~ Government of Assam out of all monies paid into any totali-

thereof. ator by way of stakes or bets, a tax on backers, hereinafter
seferred to as the totalisator tax, amounting to seven
r cr cent. of every sum so paid ; and seven per cent. 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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for makan

_o1 "+.' ota 1I• [!l ]_ [times ]I [and ] [in ]'I [such ]cl ffi [manner ][as ][may ] [be ]. [prescribed, forward ]I I
sa.o.         - 3x to to t 1e prescn :>e . o ~cer a return . statmg t lC tota . amount

~ ' Government. of the monies patd mto the totahsator at the meetmg, and
shall at the prescribed time make over to the prescribed
officer the amount of the tax for that meeting.

Accoun ts of 17. (1) The stewards of a race-meeting shall k<'ep

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

tax. 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
him in this behalf, to inspect and take copie• of them.

18. (1) Thl're shall as from the date (Ill which this

Belling tax.

Act comes into force, be chargeJ, levied and paid to the
Government of Assam out of all monies received by a
licensed bookmaker for bets made in an enclosure set apart
on an} race, a tax on backers, hereinafter referred to as the

betting tax, amounting to Sl!ven per_ccnt. 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, an:l shalJ be retained by the licen;'!d bookmaker on
behalf of Government.

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

f or making

over beuing shall be made over by the licensed bookmaker, by whom
tax to Go- they have been retained, to the prescribed officer at such
veroem.cnt, times and in such manner as may be pres'cribed.

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 licenst'd 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 Governmcnt, permit such officer or
an office1· 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

reco-.;ery of be recoverable as a public demand from the racing club
rota 1tsato• tax d        - h        - d        - f        -
and. betting ~on ucting t e meetmg, an any portwn o such tax wh 1ch

cax 1s not so recovered shall also be recoverable as public
demand from the s:ewards 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 pa)ment 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 dt>aling with such matters as are

therein directed to be. prescribed.

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