The Assam Amusements and Betting Tax (Amendment) Act, 2009
## THE ASSAM GAZETTE

##### EXTRAORDINARY

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###### PUBLISHED BY THE AUTHORITY

 42 fWjT, 7 2009, 18 4TV, 1930 ( ^ )
 No. 42 Dispur, Saturday, 7th February, 2009, 187hMagha, 1930 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH

 NOTIFICATION

 The 7th February, 2009

 No.LGL.21/2002/113:-- The following Act of the Assam Legislative Assembly which
 received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. II OF 2009

 (Received the assent of Governor on 6th February 2009)

 THE ASSAM AMUSEMENTS AND BETTINGS TAX
 (AMENDMENT) ACT, 2009


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254 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

AN

ACT

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

Whereas it is expedient further to amend the Assam **Assam**

**Preamble.**

Amusements and Betting Tax Act, 1939, hereinafter referred to as the **Act VI**
principal Act, in the manner hereinafter appearing; **of 1939.**

It is hereby enacted in the Sixtieth Year of the 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, 2009.
**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 2, —
**section 2.**

(i) in clause (2), between the word ‘held’ and the punctuation mark

the words “and in case of entertainment through cable service

and direct to home service or through other, similar electronic
devices each connection to a subscriber shall be deemed to be an
admission to an entertainment” shall be inserted;

(ii) in clause (3B), for the existing explanation, the following shall

be substituted, namely

_‘‘Explanation—For the purpose of this clause, programme_

means any television broadcast and includes,—

(i) exhibition of films, features, dramas, advertisements and
serials through video cassette recorders or video cassette
players;

(ii) any audio or visual or audio-visual live performance or

presentation;”;

(iii)for the existing clause (4), the following shall be substituted,

namely:—

“(4) Entertainment” ’ means any exhibition, performance,

amusement, game or sport, music, cultural and dramatic
performances, entertainment by electronic devices and it
includes,- "

(i) cinematograph exhibition including video shows (ii) cable
service, (iii) direct to home service, (iv) park or garden, (v)


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THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 255

2

amusement park, (vi)video game parlour, (vii) recreation
parlour where a game such as bowling, billiards, snooker or the
like by whatever name called is provided, (viii) river cruise or
boat ride or water sports or para sailing or boat skiing or
any other similar activities, (ix) discotheques, (x) fashion show,
(xi) beauty pageant, (xii) circus, (xiii) magic shows and (xiv)
horse race:” ;

(iv) for the existing clause (7), the following shall be substituted,

namely:-

“(7) “payment for admission” means any payment for seat or
other accommodation in any form in a place of entertainment
and includes,—

(i) any payment made for cable service or direct to home
service;

(ii) any payment by whatever name called for any purpose

whatsoever connected with an entertainment which a
person is required to make in any form as _a condition_
of attending or continuing to attend the entertainment,
either in addition to the payment, if any, for admission
to the entertainment or without any such payment for
admission;

(iii) any payment made for the use of any instrument or

contrivance which enables a person to get a normal or
better view or hearing of the entertainment which,
without the aid of such instrument or contrivance, such
person would not get;

(iv) 'any payment made by a person who having been

admitted to one part of a place of entertainment is
subsequently admitted to another part thereof, for
admission to which a payment involving a tax or a
higher rate of tax is required; and

(v) any payment made in whatsoever manner for an

entertainment by any modem electronic devices;

_Explanation.— Any subscription raised, contribution received or_
donation collected in connection with an entertainment, where
admission is partly or entirely by tickets or invitation specifying
the amount of admission or reduced rate of ticket shall be
deemed to be payment for admission;”;

(v) for the existing clause (8), the following shall be substituted,

namely:-

“(8) “proprietor” in relation to any entertainment means the

owner and shall include, -
(i) any person connected with the organization of the
entertainment, or


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_256_ THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

(ii) any person charged with the work of admission to

the entertainment, or

(iii) any person responsible for, or for the time being

in charge of, the management thereof;

(iv) in relation to a cable service,--

(a) a cable operator who provides cable service

through a cable television network and
otherwise controls or is responsible for the
management and operation of a cable
television network;

(b) owner of an hotel;

(v) in relation to a direct to home service, the service

provider of such service;”;

(vi) in clause (10), for the existing explanation, the following shall be

substituted, namely:-

“Explanation.—In case of a hotel or restaurant each room or
premises where signals of cable television network or direct to
home service are received shall be treated as a separate place of
entertainment and, for that purpose, the proprietor of the hotel or
restaurant shall be the subscriber for each of such rooms or
premises that receive signals of cable television network or
direct to home service;”;

(vii) for existing clause (12), the following shall be substituted,

namely :-

**Assam**

“(12) Mini Cinema Hall” means a mini cinema hall as defined **Act XIV**
under the Assam Cinema (Regulation) Act, 1953.” **of 1953.**

**Substitution of** 3. In the principal Act, for the existing section 2A, the following shall
**section 2 A.** be substituted, namely: -

2A. **Taxing authorities.** (1) The State Government may, for

carrying out the purposes of this Act, appoint a person to be the
Commissioner and as many other officers as mentioned in sub­
section (2) to assist him as it thinks fit.

(2) There shall be the following taxing authorities to assist the

Commissioner:—

(a) Additional Commissioner of Taxes;
(b) Joint Commissioner of Taxes;
(c) Deputy Commissioner of Taxes (Appeals);
(d) Deputy Commissioner of Taxes;
(d) Assistant Commissioner of Taxes;
(e) Superintendent of Taxes;
(f) Inspector of Taxes;
(g) any other person appointed as such by the State

Government.


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THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 257

(3) The Commissioner shall have jurisdiction over the whole of the

State of Assam and the other officers appointed to assist him
shall have jurisdiction either over the whole of the State or over
such areas as the State Government may specify.

(4) The Commissioner appointed under sub-section (1) and other

officers appointed to assist him shall exercise such powers as
may be conferred and perform such duties as may be required by
or under this Act.

(5) The Commissioner shall have superintendence over all officers

and persons employed in the execution of this Act and he may,—

(a) make and issue general rules and specify forms for
regulating the practice and proceedings of such officers
and persons;

(b) issue such orders, instructions and directions to such

officers and persons as he may deem fit, for the proper
administration of this Act.

(6) All officers and persons employed for the execution of this Act

shall observe and follow the orders, instructions and directions of
the officers superior to them:

Provided that no such orders, instructions or directions

shall be given so as to interfere with the discretion of the Deputy
Commissioner of Taxes (Appeals) in the exercise of his appellate
functions.

(7) No person shall be entitled to call in question in any proceedings,

the jurisdiction of any taxing authority appointed under this
section, after the expiry' of thirty days from the date of receipt by
that person of any notice issued by such taxing authority under
this Act. Any objection as to the jurisdiction of any such taxing
authority may be raised within the period aforesaid by
submitting a memorandum to the authority concerned who shall
refer the question to the Commissioner. The Commissioner shall,
after giving the person raising the objection a reasonable
opportunity of being heard, make an order determining the
question of jurisdiction and his decision in this behalf shall be
final.”

**Amendment of**

4. In the principal Act, in section 3,-

**section 3.**

(a) in sub-section (1),—

(i) for the words, “theatre, cinematograph exhibition, or circus
or any class of entertainment to which the State


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258 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

Government may apply this sub-section”, the words “class

                     - to aio,'-
of entertainment” shall be substituted;

(i>) in clause (a), in the last portion, for the words, “twelve and
a half percentum” the word “five percentum” shall be
substituted;

(iii) [for the existing clause (b), the following shall be ]

substituted, namely

                   - -■ fto Ila •: -o ■ “ (b) In the case of cinematograph exhibition, where the

payment of admission is —

            - Has
(i) rupee five or less — nil;

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

thirty percentum of such payment;

(iii) more than rupees twenty— fifty 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

                     - ■. .C , ) £fiob-z ii : restrictions as may be notified, permit any

proprietor of such cinematograph exhibition to pay

                                     - • (S ' ... in lieu of the amount of tax payable by him under

this section, a lump-sum amount determined in the
manner prescribed;”;

I

(iv) for the existing clause (bbb), the following shall be •

substituted, namely:-

                                       - .. . us-

:x<* d:, . 2 /ra                    - uoi: .<• .. . “(bbb) In case of cinematographic exhibition in mini

I,: f[. r]- ,, ... 4 - cinema hall, where the payment for admission is—

-Jb urfw ba.-r .•dm<
(i) rupees five or less — nil;

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

g.unmn;/ ' vA ; ■ m — twenty percentum of such payment;

|k- -3 tlfirf .d c’.' ft! .• (iii) more than rupees twenty— thirty percentum of

such payment;”;

(V) for the existing clause (c), the following shall be
substituted, namely :-

“(c) In any other case,— ten percentum of such

payment.”;


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259

_________ THE ASSAM rE, EXTRAORDINARY, FEBRUARY 7, 2009

# k 6

(vi) for the existing clause (d), the following shall be

substituted, namely

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

(i) rupees five per ticket where the existing
payment for admission is above rupees five;

(ii) rupees ten per ticket where the cinematograph
exhibition hall provides dolby and digital sound
system;

(iii) rupees eight per ticket where the cinematograph
exhibition hall provides push back seat;

(iv) rupees seventeen 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;”;

(vii) in clause (e), in the second proviso for the figure and words

“25 naye paise”, the words “five rupees” shall be
substituted;

(viii)in clause (e), after the existing third proviso, in the

Explanation, for the words, “five naye paise”, the words
“fifty paise” shall be substituted;

(b) for existing sub-section (3), the following shall be substituted,

namely

“(3) The State Government may, on the application of a
proprietor of any entertainment, permit such proprietor, on such
conditions as it may prescribe to pay a lump-sum amount in lieu
of the amount of tax payable by him under this section.”;

(c) after sub-section (6), the following new sub-section (7) shall be

inserted, namely:-

“(7) The State Government may, by notification in the Official
Gazette, vary the rates of tax under this Act and on such
notification being issued, the rate of tax shall be deemed to have
been amended accordingly:


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260 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

/                      - . ........... -                      -                      -                      - .........................................                      - ..................................... .

Provided that the rate of tax to be

specified or varied by the State Government in respect of any
class of entertainment shall not exceed fifty percentum.”

**Amendment of** 5. In the principal Act, in section 3C,—
**section 3C.**

(i) in sub-section (1),-—

(a) the words “the service provider” occurring in between the

word “and” and the word “o f’ shall be omitted;

(b) in between the words, “the” and “Government”, the word

“State” shall be inserted;

(ii) in sub-section (2), after the word “the” and before the word

“Government”, the word “State” shall be inserted;

(iii) in sub-section (3), in between the words, “the” and

“Government”, wherever they occur, the word “State” shall be

inserted.

**Amendment of** **6.** In the principal Act, in section 4,—
**section 4.**

(i) In clause (a), in the beginning, before the words “with a
ticket stamped”, the words “in case of a cinematograph
exhibition” shall be inserted;

(ii) in clause (b), for the words “ State Government”, wherever

they occur, the word “ Commissioner” shall be substituted;

(iii) in clause (c), for the words “ State Government”, wherever

they occur, the word “ Commissioner” shall be substituted;

(iv) in second proviso, the word “second” occurring in between

the word “the” and the word “proviso” shall be omitted.

**Amendment of** 7, In the principal Act, in section 4A, for the words, “Any officer
**section 4A.** authorised by the State Government”, the words “The Commissioner

or any officer authorized in this behalf by him” shall be substituted.

**Substitution of** **8.** In the principal Act, for the existing section 5, the following shall be
**section 5.** substituted, namely :-

**“5. Returns.** (1) Every proprietor shall furnish a correct and
complete return in such form for such period, by such dates and to
such authority, as may be prescribed:

Provided that different periods may be

prescribed for different classes of entertainment for the purpose of
filing return:


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Provided further that in respect of an

entertainment which is a single event or which is held for a duration

less than a week, the proprietor shall submit such return, as may be

prescribed, forthwith upon conclusion of such entertainment.

(2) If any proprietor having furnished a return under this section,
discovers any omission or any other error in the return so filed, he
may, without prejudice to the charge of any interest, furnish revised
tax return in the prescribed manner and within the prescribed time.

(3) When the tax payable is required to be paid in accordance with
return, every proprietor, before submitting such return as required by
sub-section (1), shail, in the prescribed manner, pay the full amount
of tax, interest and any other sum payable by him according to such
return or the differential tax payable according to the revised return
furnished, if any, and shall furnish along with the return or revised
return, as the case may be, a receipt showing full payment of such
amount into the Government account.”

**Substitution of** 9, In the principal Act, for the existing section 5A, the following shall
**section 5A.** be substituted, namely : --

“5A. Assessment. (1) If the Commissioner or any officer authorized
in this behalf by hirn is satisfied that any return furnished by a
proprietor is correct and complete and that the tax under the
provisions of this Act due thereon is paid in full, such return be
accepted and assessment shall be deemed to have been made on the
basis thereof.

(2) If any proprietor,—

(a) has failed to give information or take permission as required

under Section 12 B or has furnished incorrect particulars at
the time of obtaining permission from the Commissioner or
any officer authorized in this behalf by him ; or

(b) has not furnished return in relation to an entertainment for

any period by the prescribed date; or

(c) has furnished incomplete or incorrect return in relation to an

entertainment for any period ; or

(d) has not maintained any records or has failed to maintain

records in accordance with the provisions of this Act,

the Commissioner or any officer authorized in this behalf by
him shall, after giving the proprietor a reasonable opportunity
of being heard and after making such enquiry as he considers
necessary, assess to the best of his judgment any amount payable
under this Act by such proprietor within a period of three years
from the expiry of the year to which the period of entertainment
relates and may also impose a penalty equal to twice the


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difference between the amount of tax so assessed and tax paid,

if any.

(3) Where the Commissioner or any officer authorized in this behalf

by him is of the opinion that any tax payable under this Act has

escaped assessment or has been under-assessed or has been
assessed at a lower rate, such authority may proceed to reassess,
to the best of his judgment, tax so due within a period of five
years from the expiry- of the year to which the period of
entertainment relates:

Provided that no order under this sub-section shall be

passed without giving the proprietor an opportunity of being
heard.”

**Substitution of** **10.** In the principal Act, for the existing section 6, the following shall be
**section 6.** substituted, namely,--

**“6. Interest.** If any proprietor fails to pay the amount of tax due
within the time prescribed for its payment, such proprietor shall, in
addition to the tax, be liable to pay simple interest, at the rate of one
and half per cent, per month on the amount of tax not so paid or on
any less amount thereof remaining unpaid during such period, for the
period commencing on the day following the date of expiry of the
due date to the date of payment or the date of assessment, whichever
is earlier. If" any dealer fails to pay interest along with return or
revised return in accordance with the provisions of this sub-section,
such interest shall be levied by the Commissioner or any officer
authorized in this behalf by him.

Explanation For the purpose of calculating interest;—

(a) ‘month’ shall mean thirty days;

(b) where the period of default is in respect, of a period of less than

one month, the interest shall be computed proportionately.”

**Amendment of** 11. In the principal Act, in section 7,:—
**section 7.**

(i) for sub-section (1), the following shall be substituted, namely :-

“(I) The proprietor shall be liable to pay the amount of the tax
payable under this Act ,~

(a) in the case of admission by stamped tickets, by means

of stamps to be affixed on the tickets in the prescribed
manner; or

(b) in accordance with returns of the payments for

admission to the entertainment and on account of tax;
or

(c) in accordance with results recorded by any mechanical

contrivance or electronic device, which automatically


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###### THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 263

registers the number of persons admitted to the
entertainment.”;

(ii) sub-section (2), shall be omitted;

(iii) in sub-section (3), for the word, “ State Government”, wherever

they occur, the word “ Commissioner” shall be substituted;

(iv) in sub-section (4). for the word, letter and bracket “clause (c)”,

the word, letter and bracket “clause (d)” shall be substituted.

**Insertion of new** **12.** In the principal Act, after section 9, a new section 9A shall be

**section 9A.** inserted, namely: -

**9A** Subject to the provisions of this Act and rules made thereunder,

**“Applicability of**

sections 44, 45, 46, 55, 61, 79, 80, 81, 82, 83, 98, 99,100, 102 of

**the provisions of** the Assam Value Added Tax Act, 2003 arid the rules made **Assam**
**the Assam Value** **Act v in**

thereunder, orders, notifications issued thereunder shall mutatis

**Added Tax Act,** **of 2003.**

mutandis apply to a proprietor in respect of any tax levied and

**2003.**

payable under this Act, as if those sections were mutatis
mutandis incorporated in this Act and the rules framed and
orders and notification issued under those sections were mutatis
mutandis issued under the relevant sections so incorporated
under this Act.”

**Substitution of** 13. In the principal Act, for the existing section 10, the following shall
**section 10.**

be substituted, namely

**“10. Recovery of** tax. Any sum due on account of tax, interest,
penalty under any provision of this Act shall, without prejudice to

' any other mode of recovery available to the Government under any

other law for the time being in force, be recoverable as arrears of
land revenue.”

**Substitution of** **14.** In rhe principal Act, for the existing section 10A, the following
**section 10A.** shall be substituted, namely :~

**“10A. Composition of offences.** (1) The Commissioner or any
officer authorised in this behalf by him may, either before or after the

institution of proceedings of prosecution for any offence punishable
under this Act, accept from any person charged with such offence,
by way of composition,—

(a) where the offence consists of the failure to pay or the
evasion of, any tax recoverable under the provisions of
this Act, in addition to the tax so recoverable, a sum of
money not exceeding double the amount of tax
recoverable:


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###### 264 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

Provided that such authority shall not accept any

sum by way of composition which is less than twenty-
five percent of the amount of tax recoverable;

(b) in any other case, a sum of money not exceeding fifty
thousand rupees subject to a minimum of rupees two
thousand, in addition to the tax recoverable.

(2) The Commissioner or any officer authorised in this behalf by

him shall not compound an offence under this section and pass
an order for payment of the composition money unless the
person concerned admits in writing that he has committed the
offence.

(3) Where such authority compounds an offence under this section,

the order,—

            - (a) shall be in writing and specify the offence committed,

the sum of money to be paid, the due date for the
payment, and date by which the proof of such payment
is to be produced;

(b) shall be served on the person who committed the
offence; and

(c) shall be final and not subject to any appeal.

(4) On payment of the full composition money, no further

proceedings shall be taken against the accused person in respect
of the same offence and any proceedings, if already taken, shall
not be further proceeded with.”

**Amendment of** **15.** In the principal Act, in section 11, sub- section (2) shall be omitted.
**section 11.**

**16.** In. the principal Act, in section 11A, for the words, “An officer

**Amendment of**

authorised by the State Government in this behalf, the words “The

**section 11A.**

Commissioner or any officer authorised in this behalf by him” shall
be substituted.

**Substitution of** 17. In the principal Act, for section 12, the following shall be
**section 12.** substituted, namely

**“Rules** 12.(1) The State Government may, subject to the condition of
previous publication, make rules, by notification, for carrying out the
purposes of this Act:

Provided that if the State Government is satisfied that

circumstances exist which render it necessary for it to take

immediate action, if any, it may make any rules without such

previous publication:


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###### THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 265

Provided further that any rule under this Act may be

made so as to have the retrospective effect.

(2) In particular and without prejudice to the generality of the

foregoing power, such rules may provide for,—

(a) for the supply and use of stamps or stamped tickets, or

for the stamping of tickets sent to be stamped; and for
securing 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 payment of the tax on the transfer from one part
of a place of entertainment to another and on payments
for seats or other accommodation;

(c) for controlling the use of barriers or mechanical

contrivances (including the prevention of the use of the
same barrier or mechanical contrivance for payments of
a different amount), and for securing proper records of
admission by means of barriers or mechanical

contrivances;

(d) for the checking of admission, the keeping of accounts

and the furnishing of returns by the proprietors of
entertainment to which the provisions of section 3, sub­
section (3), are applied or in respect of which the
arrangements approved by the State Government for
furnishing returns are made under section 4;

(e) for the renewal of damaged or spoiled stamps and for the

procedure to be followed on applications for refund
under this chapter or under the rules made thereunder;

(f) for the keeping of accounts of all stamp used under this
chapter;

(g) for the presentation and disposal of applications for

exemption from payment of the entertainments tax or for
the refund thereof made under the provisions of this
chapter;

(h) for proper maintenance of accounts and submission of

returns;

(i) for the time and manner of payment and collection of the
tax, interest and penalty under this Act;

(j) for completion of assessment and issuing a demand
notice;

(k) for any other matter for which there is no provision or no

sufficient provision in this Act and for which provision
is, in the opinion of the State Government, necessary for
giving effect to the purposes of this Act, and

(l) for the rates of fees, for petitions, certificates and other
matters.


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###### 266 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009

(3) The State Government shall cause every rule made under this

Act and every notification issued under this Act to be laid, as
soon as may be, after it is published before the State Legislature
while it is in session for a total period of thirty' days which may
be comprised in one session or in two or more successive
sessions in which it is so laid or the sessions immediately
following, and if the State Legislature agrees in making any
modification in the rule or notification or that the rule or
notification should not be made, the rule or notification shall
thereafter have effect only in such modified form or be of no
effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the
validity of anything previously done under that rule or
notification.”

**18.** In the principal Act, in section 12A,—

**Amendment of**
**section 12 A.**

(i) in sub-section (1 ),—

(a) after the words, “the Commissioner’, occurring in between
the word “If’ and the punctuation mark the words “or

any officer authorised in this behalf by him” shall be
inserted;

(b) in clause (b), for the words “ one thousand”, the words
“fifty thousand” shall be substituted;

(ii) sub-section (3) shall be omitted.

**Substitution of**
**19.** In the principal Act, for the existing section 13, the following shall
**section 13.**

be substituted, namely

**Offences and prosecution.** 13. (!) Whoever,-

(a) fails, without sufficient cause, to furnish any

information required before holding an entertainment; or
fails to obtain the required permission in respect of an
entertainment or holds an entertainment while it has been
prohibited by the Commissioner or any officer authorised
in this behalf by him; or

(b) fails, without sufficient cause, to furnish any return or
furnishes a false return; or

(c) fails to deposit the tax due before furnishing the return in
accordance with the provisions of this Act, or fails to pay
without reasonable cause the amount of any demand under
the provisions of this Act; or


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###### THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 267

(d) fails, without sufficient cause, to maintain true accounts or
fails, when directed, to keep any accounts or record in
accordance with such direction or fails to produce

accounts and records as required or knowingly keeps false
accounts; or

(e) refuses to permit or prevents or obstructs, in any manner,
the Commissioner or any officer authorised in this behalf
by him under this Act, to enter, inspect and search the
place of entertainment or any other place where any

accounts, registers or other documents are believed to have
been kept or refuses to display material in a computer or
in a computer floppy or refuses to allow copies or printout

of the material in a computer or its floppy to be taken in
accordance with the provisions of this Act; or

(f) prevents or obstructs, in any manner, any officer to seize
the goods or the accounts, registers or other documents, or
prevents or obstructs an officer empowered under this Act

from performing any of the functions under this Act or the

rules made thereunder; or

(g) [}] sells any ticket in contravention of the provision of the Act

or willfully evades or attempts to evade tax leviable under
this Act or willfully attempts, in any manner whatsoever,
to evade payment of any tax, penalty or interest or any
other sum or all of them under this Act; or

(h) refuses or neglects to furnish any information which may

be in his knowledge or possession and which he has been
required to furnish for the purpose of this Act, or furnishes
information which is false in any materials particular or

refuses or fails to comply with any requirement made of
him under the provisions of this Act; or

(i) willfully acts in contravention of any provisions of this Act

or the rules made thereunder, for the contravention of

which no express provision for punishment is made by
this Act,

shall, without prejudice to his liability under any other

law for the time being in force and in addition to recovery

of tax or any other dues payable by him under this Act, on
conviction be punishable with simple imprisonment for a
period which shall not be less than six months but which
may extend to three years and with fine of minimum of
rupees ten thousand and maximum of rupees fifty
thousand.

(2) Whoever aids or abets or induces any person in commission of

any act specified in sub-sections (1) shall, on conviction, be


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punished with simple imprisonment which shall not be less than
three months but which may extend to three years with fine not
exceeding fifty thousand rupees.

(3) Notwithstanding anything contained in sub-sections (1) and sub­

section _(2), no person shall be proceeded against under these sub­_
sections for the acts referred to therein if the total amount of tax
evaded or attempted to be evaded is less than rupees one thousand
during the period of a year,

(4) Where a proprietor is accused of an offence specified in sub­

sections (1), the person deemed to be the manager of the business
of such dealer shall also be deemed to be guilty of such offence,
unless he proves that the offence was committed without his
knowledge or that he exercised all due diligence to prevent the
commission of the offence.

(5) Where an offence under this Act or the rules made thereunder has

been committed by a company, every person who'at the time
when the offence was committed, was in-charge of, and was
responsible to, the company for the conduct of the business of the
company or if it is proved that the offence has been committed
with the consent or connivance of, or is attributable to any neglect
on the part of, any director, manager, secretary or other officer of
the company, such director, manager, secretary or other officer as
well as the company .shall be deemed to be guilty of the offence
and shall be liable to be proceeded against and punished
accordingly.

(6) No Court shall take cognizance of any offence under this Act or

the rules made thereunder except with the previous sanction of the
Commissioner and no Court inferior to that of a Metropolitan
Magistrate or a Magistrate of the first class shall try any offence
under this Act.”

###### S. M. BUZAR BARUAH,
 Joint Secretary to the Government of Assam,
 Legislative Department.

GUWAHATI-Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21,

(Ex-Gazette) No.83-500-600-7-2-2009.


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