The Assam Amusements and Betting Tax (Amendment) Act, 1940
# ASSAM ACT V OF 1940

TH E ASSAM AM USEMENTS AND BET­

TIN G TAX (AM ENDM ENT) ACT, 1940

[Passed by the Assam Le gislature]

(Received the assent of the Governor on the 19th

April, 1940)

[Published in the _Assam Gazette of the 1st May_

1940]

_An Act to amend the Assam Amusements and Betting_

_Tax Act, 1939_

Prea mble. Whereas it is expedient to amend the Assam

Assam Act Amusements and Betting Tax Act, 1939, for the
V I of 1939. purpose hereinafter appearing ; it is hereby

enacted as follows :■—

Sh or t T itle . T Th is Act may be called the Assam Amuse­

ments and Betting Tax (Amendm ent) Act, 1940.

2. It shall come into force at once.

of[ne]&c™e n t 3- I’[1] Section 2 of the Assam Amusements and

tion 2(4) of Betting Ta x Act, 1939, for clause (4) the follow-
Assam Act ing shall be substituted, namclv :—

V I o f 1939.

“(4) ‘Entertainment’ includes any exhibition,

performance, amusement, game or sport or a
series of exhibitions, performances, amusements,
games or sports, to which persons are adm itted
for payment, and the continuity of which is

unbroken, or is only broken by such intervals as
are in the opinion of the Provincial Government
a normal or usual feature thereof.”

_Price : Indian — One anna]_ _[Price : Eng lis h— Id._

A . G . P. (L . C .) N o . 18— 750+60— 3-6-1940.


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