The Assam Amusements and Betting Tax (Amendment) Act, 2003
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## THE ASSAM GAZETTE

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### EXTRAORDINARY

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##### PUBLISHED BY AUTHORITY

###### •t° 54 5 ^ , 2004, 15 W t 1925 (*W
 No. 54 Dispur, Friday, 5th March, 2004, 15th Phalguna, 1925 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT :: LEGIS;ATIVE BRANCH

 NOTIFICATION
 The 5th March, 2004

 No. LGL.21/2002/41.— The following Act of the Assam Legislative
 Assembly which received the assent of the Governor is hereby published for general information.


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392 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004

ASSAM ACT No. V of 2004

(Received the assent of the Governor on 2nd March, 2004)

THE ASSAM AMUSEMENTS AND BETTING TAX (SECOND

AMENDMENT) ACT, 2003.

AN

ACT

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

**Preamble** Whereas it is expedient further to amend **Assam Act**

**VI of 1939.**

the Assam Amusements and Betting Tax Act,

1939, hereinafter referred to as the principal

Act, in the manner hereinafter appearing ;

It is hereby enacted in the Fifty-fourth

Year of the Republic of India as follows

**Short** **title,** 1.(1) This Act may be called the Assam Amusements and

**extent and**
**com m ence­** Betting Tax (Second Amendment) Act, 2003.
**m ent.**

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

**Amendment** 2. In the principal Act, in section 2, in clause (3B), after the

**of section 2.**      - existing provision, the following Explanation shall be

inserted, namely

"Explanation :-

For the purpose of this clause -

(a) "cable operator" means any person who provides cable

service directly to customer or transmits signal to a
sub-cable operator through a cable television network
otherw ise controls or is responsible for the
management and operation of a cable television
network;

(b) "sub-cable operator" means a person other than any

owner or person who is a cable operator referred to in
this Explanation who, on the basis of an agreement,
contract or any other agreement made between him and
such cable operator, receives signal from such cable


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THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004 393

operator and provides cable service for exhibition of
perform ance, film or any programme to the
customers."

**Amendment** 3. In the principal Act, in section 4, in clause (b) for the

of section 4. colon" : ", appearing at the end, the semi colon" : "shall

be substituted and thereafter the following clause shall be
inserted, namely

"(c) in the case of cinematograph exihibition unless the

proprietor of the entertainment has made arrangements
approved by the State Government for furnishing
returns of payments for admission to the entertainment
and also returns of admission to seat or other
accom m odations without paym ent or free or

complimentary passes or tickets and has given security
upto an amount and in a manner approved by the State
Government for the payment of the entertainment tax.".

**insertion of** 4. In the principal Act, after section 5, the following section

n ew shall be inserted, namely
**section** **5A.**

5A-"Assessment".- (1) If the taxing authority is

satisfied that any return submitted under section 4 by a

proprietor in relation to a cinematograph exhibition
and cable service is correct and complete, he shall
assess the amount of tax payable, if any, by the
proprietor on the basis thereof.

(2) If no return is submitted under section 4 by a

proprietor, in relation to a cinematograph exhibition
and cable service or if the return submitted by such
proprietor appears to the taxing authority to be
incorrect or incomplete, he shall, after giving such
proprietor a reasonable opportunity of being heard and
after making such enquiry as he considers necessary,
assess to the best of his judgement the amount of
entertainment tax, surcharge, service tax or film
surcharge payble under this Act by such proprietor.
Where such proprietor fails to submit the return within

such date as may be prescribed by rules made under

this Act or the date specified in the arrangement


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###### 394 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004

 approved by the State Government, as the case may be, the taxing authority may, if he is satisfied that there is no reasonable cause for the default, direct such proprietor to pay by way of penalty in addition to the amount of entertainment tax, surcharge, service tax, film surcharge so assessed a sum not exceeding double that amount. The amount of entertainment tax, surcharge, service tax or film surcharge so assessed and the penalty so imposed shall be paid by such proprietor within the date specified in a notice, issued in this behalf by the taxing authority.

 (3) Where -
 (a) any proprietor in relation to any entertainment, other
 than cinematograph exhibition and cable service, has not obtained any prior permission from the taxing authority before holding any entertainment, or

 (b) any proprietor referred to in clause (a) has not
 furnished any particulars to the taxing authority as required under the provisions of this Act or the rules made thereunder, or
 (c) upon enquiry or information received, if the taxing
 authority has reasons to believe that proprietor referred to in caluse (a) has furnished incorrect particulars at the time of obtaining permission from the taxing authority to hold any entertainment referred to in this sub-section, the taxing authority shall, in such manner, as may be prescribed, proceed to assess to the best of his judgement the amount of entertainment tax payable by such proprietor after giving such proprietor a reasonable opportunity of being heard, and direct such proprietor to pay the amount of tax so assessed in such manner and by such date as may be prescribed."

 M. K. DEKA,
 Commissioner & Secretary to the Govt, of Assam,
 Legislative Department, Dispur.

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

Sty., Assam, Guwahati-21 (Ex-Gazette) No. 107-500-600-5-3-2004.


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