The Assam Amusements and Betting Tax (Amendment) Act, 2016
Registered No.-768/97

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# THE ASSAM GAZETTE

### EXTRAORDINARY
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 PUBLISHED BY THE AUTHORITY

2 8 7 ^ * 1 ^ , W ^ ,2 0 1 6 . 4 W , 1938 (*EF)

No. 287 Dispur, Friday, 26thAugust, 2016,4th Bhadra, 1938 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT::: LEGISLATIVE BRANCH

#### NOTIFICATION

The 26th August, 2016

#### No. LGL.21/2002/191.-The foIlowingAct ofthe Assam Legislative Assembly which received the assent of

the Governor on 24th August, 2016 is hereby published for general information.

#### ASSAM ACT NO. VIII OF 2016

 (Received the assent of the Governor on 24th August, 2016)

 THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016.


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1338 THEASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016

### AN
 ACT

further to amend the Assam Amusements And Betting Tax Act, 193$.

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

**Assam**

And Betting Tax Act, 1939, hereinafter referred to as the principal Act, in

**Act VI**

the manner hereinafter appearing; **of**

**1939.**

It is hereby enacted in the Sixty-seventh Year of 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, 2016.

**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, in section 3, in sub-section (I),-
**section 3**

(i) for the existing clause (b), the following shall be substituted,

namely

“(b) In the case of cinematograph exhibition, where the payment

of admission is —

(i) rupee five or less —- nil;

(ii) rupees twenty or less but more than rupee five —
twenty percentum of such payment;

(iii) more than rupees twenty— thirty percentum of such

payment:

Provided that the State Government may, by

notification in the Official Gazette, in respect of such class
or classes of cinematograph exhibitions and subject to such
conditions and restrictions as may be notified, permit any
proprietor of such cinematograph exhibition to pay in lieu of
the amount of tax payable by him under this section, a lump-
sum amount determined in the manner prescribed;”;

(ii) for the existing clause (bbb), the following shall be substituted,

namely:-

“(bbb) In case of cinematographic exhibition in mini cinema

hall, where the payment for admission is—

(i) rupees five or less — nil;

(ii) rupees twenty or less but more than rupee five —

twenty percentum of such payment;

(iii) more than rupees twenty— thirty percentum of

such payment;”;


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THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 1339

(iii) for the existing clause (d), the following shall be substituted,

namely

“(d) Notwithstanding anything contained hereinbefore in this
sub-section, in respect of a cinematograph exhibition, a
tax at the rate of thirty percentum shall be charged and
paid to the Government of Assam on any payment for
admission as service charge. Such service charge shall
not exceed—

(i) rupees eight per ticket where the cinematograph

exhibition hall does not provide air conditioning
system;

(ii) rupees twelve per ticket where the cinematograph

exhibition hall provides air conditioning system with
back-up generator:

Provided that no service charge shall be collected

where payment for admission is rupees five or less;”;

(iv) after the existing clause (e), the following new clause (f) shall be

inserted, namely

“(f) In case of cinematograph exhibition, in addition to payment

for admission and applicable service charge, a cess at the
rate of rupee one per ticket shall be charged and paid to the
Government of Assam. Such cess shall be credited and
appropriated towards “ Silpee Aru Kalakushali Kalyan
Nidhi” which shall be utilized exclusively for the welfare of
the cine workers;”

#### S. M. BUZAR BARUAH,

Secretary to the Government of Assam,

Legislative Department, Dispur.

GuwahatiPrinted and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.

Ex. Gazette No. 573 - 400 + 10 - 26 - 08 - 2016.


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