The Assam Amusements and Betting Tax (Amendment) Act, 2007
###### Registered No. 768/97

# w r

## THE ASSAM GAZETTE

#### EXTRAORDINARY

### w W p wr o t Ptv©

##### PUBLISHED BY THE AUTHORITY

###### *R 376 (AWIH, 10 2007, 19 WCTH, 1929 (*FF)
 No. 376 Dispur, Monday, 10th December, 2007, 19th Agrahayana, 1929 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH

 NOTIFICATION

 The 7th December, 2007

 No. LGL. 21/2002/66. —The following Act of the Assam Legislative Assembly which
 received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. XXIV OF 2007

 (Received the assent of the Governor on 5th December, 2007)

 THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2007

 AN

 ACT


-----

further to amend the Assam Amusements and Betting 1 ax Act, 1939.

**Cl**

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

Amusements and Betting Tax Act, 1939, hereinafter referred to as *0939.
the principal Act., in the manner hereinafter appearing ;

It is hereby enacted in the Fifty-eighth Year of the Republic of India as

follows :-

**Short title,** 1. (1) This Act may be called the Assam A m usem ents and Betting Tax

**extent and** **(Am endm ent) Act, 2007.**

**commencement.**

(2) It shall have the like extend 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 (1), -
**Section 3.**

(i) in clause (b), -

(a) in sub-clause (i), for the words "fifty percentum of such payment,"

the word "nil" shall be substituted ;

(b) in sub-clause (ii), for the words "eighty percentum of such

payment," the words "thirty percentum of such payment" shall be

[substituted;

(c) in sub-clause (iii), in the first line, for the words "one hundred

percentum of such payment," the words "fifty percentum of such
payment" shall be substituted ;

(ii) in clause (bb), for the words "twelve and half percentum of such

payment," the words "five percentum of such payment" shall be
substituted;

**Amendment of** 3. In the principal Act, after the existing provisions 3 A, for punctuation mark
**Section 3A.** punctuation m a r k s h a ll be substituted and thereafter the following

proviso shall be inserted, namely :-

"Provided that the State Government may also fix rate of such tax

retrospectively".

**M O H D. A. H A Q U E,**

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. 751-500-600-10-12-2007.


-----

