The Assam Amusements and Betting Tax (Amendment) Act, 1965
The 20th July 1965

**No.LJL.7/65/7.—The following Act of the Assam Legislative Assembly**

which received the assent of the President is hereby published for general
information.

ASSAM ACT X OF 1965

**(Received the assent of the President on the 14th July, 1965)**

THE ASSAM AMUSEMENTS AND BETTING TAX

(AMENDMENT) ACT, 1965

[Published in the _Assam Gazette] Extraordinary, dated the 20th July, 1965]_

**An**

**Act**

**further to amend the Assam Amusements and Betting Tax Act,**

**1939.**

Preamble. Whereas it is expedient further to amend the

Assam Amusements and Betting Tax Act, 1939 herein- Assam Act
after called the principal Act, in the manner herein- VI of lg39.

after appearing ;


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It is hereby enacted in the Sixteenth Year of the

Republic of India as follows

Short title, 1. (1) This Act may be called the Assam A muse­

extent commence- and m e n t s and Betting Tax (Amendment) Act, 1965. ° ’

ment.

(2) It snail 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.

Insertion of 2, After section 4 of the principal Act, the

kTthe Assam f°^[o w] i[n] g be inserted as section 4A, namely:—

Act V I of

193 9.

"Security. 4A. Any officer authorised by the State Government

for the purpose may for good and sufficient reasons,
demand from a proprietor of an entertainment of a
temporary nature, a reasonable security before the
entertainment is held and on such demand being

made the proprietor concerned shall furnish the
security.”

Insertion of 3. After section 10 of the principal Act, the

Section in A s s a m 10A fo y 0W jn o&r s hall be inserted as section 10A, namely :— '

Act V I of

1939.

“ Composi- 10A. (1) Subject to such conditions as may be pres-

_offences_ c r *ted, an officer authorised by the State Government

o ences. b e ha if m a y, e jther before or after institution of

criminal proceedings, accept from the person charged
with an offence under this Chapter or the rules made
thereunder, by way of composition of the offence, a
sum not exceeding one thousand rupees or in the case
of contravention of the provisions of section 4 of the
Act double the amount of tax which would have
been payable had these provisions been complied with,
whichever is greater.

(2) On payment of such sum as may be determined

under sub-section (1), no further proceedings shall be

taken against the person concerned in respect of the
same offence.”


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Insertion of _4. After section 11 of the principal Act, the (ul. -_

wing shall be inserted as section 11A, namely:—

Assam

Act VI

oi 1939.

‘■Seizure of HA. An officer authorised by the State Govern-

account[0 ] m e ^ t ’n this behalf may seize any books of account,

etc. ’ registers, admission tickets, counterfoil of tickets or
any other document from any place of entertainment

where the entertainment is proceeding or from any
place ordinarily used as a place for entertainment if the
officer has reasons to suspect that the provisions of this
Chapter or any rules made thereunder are not com­
plied with and retain the same for so long as may be

necessary for the purposes of this Act and shall grant
a receipt to the proprietor for the same.”

U. TAHBILDAR,

Deputy Secy, to the Govt, of Assam,

Law Department.


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