The ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939

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ASSAM ACT VI OF 1939 
THE ASSAM AMUSEMENTS AND BETTING 
TAX ACT, 1939 
{Passed by the Aeu.m Legi•latu~e] 
[Revised the assent of the Governor on the 23rd May 1939] 
[Published in the Assam Ga{etle of the 31st May 1939] 
An Act to make an addition to the public reuenue of Assam and 
.for that purpose /11 impose a tax on enlertainmenJs and other amuse­
ments and on certain forms of betting. 
Preamble. WHEREAS it is necessary to make an addition to the 
public revenue of Assam and for that purpose to impose a 
tax oh entertainments and other amusements and on certai n 
forms of betting ; 
It is hereby enacted as follows:~ 
Short tid e 1. (1) This Act may be called the Assam Amusements 
ntt"nt and and Betting Tax Act , 1939. 
comrm: 11 c C• 
me~~t. (2) It extends to th~ whole of Assam. 
(3} It shalt come into force on such <late as the Provin­
cial Government may, by notification in the Official 
Gazette, appoint in this behalf. 
CHAPTER l 
ENTE.RTAL~MENTS . TAX 
Ddioitiont. 2. In this chapter, unless there is anything repugnant 
m the subject or context~-
(1) " Admission n includes admission a'S a spectator 
<>r as one of an audiel'l()C, and admission for 
the purpose of amusement by taking part in an 
entertainment ; 
(2) " Admis~ion to an entertainment " includes 
ad mission to any place in which. the entertain ­
ment is held ; 
(3) " Agriculture " indttdes hortit:ulture and live­
stock breeding ~ 
{4) " Entertainment n includes any exhibition, 
performance, amusement, game or sport to 
which persons are admitted for payment ; 
(S) ••. Live-stock" includes animals of every descrip­
tion ; 
(6) '' Notification ,. means a notification published 
in the Official Gazette ; 
l>n,;e Indian 2 aflnns] 
(7) 
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" Payment for admission " includes any payment 
made by a person who having been admitted 
to one part of a place of entertainmen t is sub­
sequently admitted to another part thereo f, for 
admission to which a. payment involving a tax 
or a higher rate of tax is. required, and any 
payment for seats or other accemmodation in a 
place of enh~l tainment ; 
(8) " proprietor " in relation to any entertainment 
includes any person respon.sible lor the manage­
ment thereof ; and 
(9) "society '' includes a company , institution, club 
or other association of pcusons by whatever name 
called . 
Tax on rmY" 3. (1) Except as ~therwise expressly p:rodded il'l this 
mden~~. for Act there shall a.s from the date on which this Act comes 
a mJ91on to · r b 1 d 1 · d -.l 'd I G tntc r t a i n.-·lnto 10FCC~ e .: 1arge , evte , auu pat to t 1e ovcrnmcn t 
ment a. of Assam a 1a:M, hereinafter referred to as the entertainments 
tax, on all payments fbr admission to any theatre, cinema to­
graph exhibition~ or ci.rcu,s. or any class of entertainment 
to which the Provincial Government may apply this sub­
section, at the rates specified below:-
Where the payment excluding the amount of the tax-
(i) is less than eight annas. half an anna,. 
(ii) is eight annas or more but is 
less than ()De rupee one anna, 
(iii) is one rupee or more but is 
Tess than two.Jupees four annas,. 
(iu) is two rupees. six annas, 
(u) is more than two rupee.s, 
for every rupee or part 111 
excess of the first two rupees, 
in addition to the pa) ment 
on the first two rupees three anrras. 
(Z) The Tate of the entertainments tax in the case of all 
paym ents for admissioZl to any race-course }hall be 0 twenty­
five per centum. 
(3) The Provincia) Government may, on the applica­
tion of a proprietor of any entertainment in respect of which 
th e entertainments tax is payable under sub-section (I), 
allow the proprietor on such conditions as it may prescribe 
to pay the amount or the tax due by means of a. consolida ted 
payment or twenty per centum of the gross sum 
received by the proprietor on account of payments for 
admission to the entertainment and on account of the tax. 
(4) The ·ente rtainment tax, in the r'.case of theatres, 
cinematograph exhibitions and circuseS and any other 
class of entertainment whtcb the Provinci:tl Government 
may direct, shall be charged, levied and:raid with effect 
from the date on which this Act comes into Ioree . 
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~~ion. 4. No person c;hall be admitted for payment to any 
to entertain· entertainment where the payment is subject to the entertain­
tne."D.ts. 
mentes tax, e.xcept-
(o) with a ticket stamped with an impressed, embosse::l, 
cngra\'ed -or adhesive stamp (not beR>r~ - med) 
issuc:<i by the Provincial Government for the 
p·urpose of revenue and denoting that the proper 
entertainments tax has been paid, 
(b) in special cases with the approval of the Provincial 
Government, through a barrier which, or by 
means of a mechani<:al contrivance which, auto· 
matically registers the number of person admitted, 
unless the proprietor of the entertainment has made arrange­
men ts approved by the Provincial Government for furnishing 
returns of the payments for admisc;ion to the entertainment 
and bas given security up to an amount and in a manne r 
approved by the Provincial Government for the payment of 
the entertainments tax. 
~na.lty for 5. If a:,y perc;on is admitted for payment to any place 
· ~~-~aymcnt of entertainment and the provisions of section 4 are not 
0 
ax. complied with, the proprietor of the entertainment to which 
such person is admitted shall, on conviction before a 
Magistrate, he liable in respe-ct of each such offence to a fine 
not exceeding five hundred rupees, and shall in addition be 
li able to pay any tax which should have been paid . 
S(cdtio5ns ' 6. The p1·ovisions of sections 4and 5 shall not apply to 
un not to . • f h' h I'd d apply in any cn:ertammcnt m resp<;ct o w tC a. conso 1 ate pay-
c:crt:un casc:s. ment JS mad e under srctlOn 3, sub-sect1on (3). 
f 7. (1) The entertainments tax shall be charged in respect 
Manner ' of eac h person admitted for payment, and, in the case of p ayment. 
admission by stamped ticket, shall be paid by means of the 
stamp on the ticket and, in the case of admission otherwise 
than by stamped ticket, shall be calculated and paid on the 
number of admissions. 
(2) The entertainments tax, in the ca~e of ad mission 
otherwise 1 han by stamped ticket, shall be recoverable from 
the proprietor. 
(3) Where the payment for admission to an enterta inment 
is u:ade by means of a Jump sum paid as a subscript ion or 
contribution to any society, cr for a season ticket or for the 
right of admission to a series of Pntertainments or to any 
ent ertainment during a certain pericd of time, or for any 
privilege, right, facility or thing combined with the right of 
admission to any entertainment, or involving such right •Jf 
admission without further payment or at a reduced charge, 
the entertainments tax shall be paid on the amo unt of the 
lump sum, but where the Provincial Government is of opinion 
that the payment of a lump sum or any payment for a 1icket 
reprt>sents payment for other privileges, rights or purposes 
besides t he admission to an entertainment, or covers 
adm ission to an entertainment during any period for which 
the tax has not been in operation, the tax shall be charged 
on such an amount as appears to the Provin cial Governme nt 
to repr<"sent the right of admission to entertainments in 
1opcct ol whtth tht: entertainments tax is payable. 
E.'(emptiom. 8. (1) Tite ent ertainment s tax shall not be charg ed on 
p ayment s for admis sion to a ny entertainment where the 
Provi ncia l Government is satisfied-
(a) 
(h) 
that the whol e of the takin gs tht>reof arc devot ed 
to philanthr opic, religious or charitable purpose s 
wibth out any charge on the takings for any 
exp<'nscs of the entertainment ; or 
that the entertainment u of a wholly educ ational 
chara cter (any question on that point to he 
determined in the case of difference by the 
Provincial Government m the Department of 
Education ) ; or 
(c) that tht' en tertainment is provid ed for partly 
educational or partly scientific purpo sts by a 
society, not conducted or establish ed for profit ; 
or 
(d) that the entertainment is provided by a society 
which is established solely for the purpose of 
promoting the interest of the industry of agri­
culture, or the manufacturing industry, or some 
bran ch thereof, or the pubHc health, and which 
is not conducted for profit, and consists solely 
of an exhibition of the products 0f the ind ustry, 
or branch thereof~ for promoting the intere sts of 
which the society exists or of materi als, machi­
nery, appliances, or food-stuffs, used in the 
production of those products , or of articles whi ch 
are or material interest in connection with fthe 
questions relating to the public health, as the 
case may be ; or 
(•) that the entert ainment is provided by the man age­
men~ of a Tea Estate tor the ben efit or the 
Estate's labour force for which no char ge f or 
admissi on is made. 
(2) The Provin cial Government may, by general or 
special order, exempt any entertainment or class of enter­
tainments from liability to the entertainments tax . 
Refund~ in 9 Where th e Provincial Government is satsficd that 
certain cir- the whole of the net proce eds or an entertai nment are 
cu n~ tan ces. devoted to philanthropic, religious or charitable purposes, 
and that in calcula ting the net proceeds not more than 
twenty-five per cent. of the gross proceed s hav e been dedu ct­
ed on account of the expen ses of the en tertainm ent, th ey 
shall repay to the propn etor the amount of the entert ain­
ments tax paid in respect of the entert ainme nt. 
llecuveries 10. (1) Any sum due on account of the ente rt ainm ents 
tax shall be r ecovera ble by the Provincial Government as a 
publi c dcm ar.d . 
(2) Any fine imposed unde r this c hapte r !:hall be recove r-
ed in the manne r p rovided m the Cod e of Crimi nal Prcc r . V of 1898. 
du re, 1898, for the recv\cry of fines. 
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b: T-"'ction. 11. ( 1) Any officer authorized by the Provincial Govern-
,..." ment for the purpose may e:1ter any place of enterta inment 
while the entertainment is proceeding, and any place or­
dinarily used as a place of enter~inment at any reasonable 
times, with a view to seein~ whether the provisions of this 
chapter or any rules made thereunder are being compli­
ed with. 
(2) If any person prevents or obstructs the entry of any 
officer so authori:red, he shall, in addition to any other 
punishment to which he is liable under any law for the 
time being in force. be liable on conviction before a Magis­
trate to :1 fine not exceeding two hundred rupees. 
(3) Every officer authodzed under this section shall Le 
deemed to be a public servant within the JllCaning of XLV of 1860 
section 21 of the Indian Penal Code. 
Rules. 12. (1) The Provincial Government may make rules for 
securing the payment of the c·ntertainments tax and gcnc­
rallv for carrying into effect the provisions of this chaptc:r, 
and in particular -
( a) for the supply and use of stamps or stamped tic­
kets, or for the stamping of tickets sent to be 
stamped ; and for securin~ 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 the payment of the tax on 
the transfer from one part of a place of entertain­
ment to another and on payments for seats or 
other accommodation ; 
(c) for controlling the use of barriers or mechanical 
contrivances (inciu ding the prevention of the use 
of the same barrier or mechanical contrivance 
for payml'nts of a different amount), and for 
securing proper records of admission by means 
of barriers or mechanical contrivances ; 
(d) for the checking of admissions, the keeping 
of accounts and the furnishing of returns by the 
proprietors of entertainments to which the pro- • 
visions of sectiC'n 3, fub-section (3), are applied 
or in respect of which the arrangements approv-
ed by the Provincial Government for furnishing 
returns are made under section 4 ; 
(e) for the renewal of damaged or spoiled stamps and 
Jor the procedure to be followed on applications 
for refund under this chapter or under the rules 
made thereunder ; 
(/) for the keeping of accounts of all stamps used 
under this chapter; and 
(g) for the presentation and disposal of app licat ions 
for exemption from pa}ment of the entertain ­
ments tax, or for the refund thereof; made und er 
the provisions of this chapter. 
(2) If any person acts in contravention of, or fails to 
comply with, any such rules, he shall, on conv1ction before 
a l\Iagisu-ate, be liable in respect of each offence to a fine 
not c~~ceuing fiye hundred ru pees. 
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Power to 
P.ovincial 
Government 
to delegate 
cerrain 
powers. 
DdinitionJ, 
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13. The Provincial Government may, by notification in 
the Official Gazette, delegate ali or any of its powers under 
this chapter, except those conferred upon it by section 12, 
and by this section, tv any person or to any authority 
subordinate to the Provincial Government. 
CHAPTER II 
TAXES ON CERTAL~ FORMS OF BETTI~O 
14. In 'this chapter:-
(1) "backer" includes any person with whom a 
licensed bookmaker bets; 
(2) "bet" includes " wager" and "betting" incl udes 
wage ring; 
(3) "liccnscd: ·bookmakcr" means any person who 
car ries on the business or vocation of or acts as a bookmaker 
or turf commission agen t under a license or permit issuer! 
by any racing club or bv the stewards thereof to enable 
h im to carry on his business or vocation as specified in the 
license or. permit; 
(4) "prescribed" means- prescribed by this chapte r or 
by the rules made thereunder ; 
(5) "rac:ng club" include5 a club, aS;~ociation, society 
or body of persons corporate or incorporate-
(a) formed for the purpose of promot ing horse-rac ing 
or pony -racing or for holding race-meetings ; 
or 
(b) conducting or controlling such meetings ; 
(6) "totalisator" means a totalisator, in a:n enclosu re 
which the stewards controlling a race-meeting have set 
apart and includes any instrument, machine , or contrivance 
known as the totalisator, or any other ins trumen t, mac hine, 
or contrivance of a like nature or a ny scheme for enab ling 
any number of persons to make bets with one another on 
the like principles . 
Tax on 15. There shall as from the da te on -w hich this Act 
totalisators comes into fo:ce, be charged, levied and paid to the 
and paymen~ Government of Assam out of all monies paid into any totali ­
thereof. ator by way of stakes or bets, a tax on backers, hereinafter 
seferred to as the total isator tax, amounting to seven 
r cr cent. of every sum so paid ; and seven per cent. of 
pvery sum so paid into a totalisator shall be deemed to 
have been paid by the backer on account of the totalisator 
tax, and shall be received by the stewards of the race ­
meeting on behalf of Government. 
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P~cdur~ 16. The stev•ards of a race-me eting shall, ~t such 
for makan1!l times and in such manner as may be prescribed, forward 
o1 "+.' ota I• I 'I cl ffi . I I sa.o. · 3x to to t 1e prescn :>e . o ~cer a return . statmg t lC tota . amount 
~ ' Government. of the monies patd mto the totahsator at the meetmg, and 
shall at the prescribed time make over to the prescribed 
officer the amount of the tax for that meeting. 
Accoun ts of 17. (1) The stewards of a race-meetin g shall k<'ep 
toralisator accounts in the prescribed form of all monies paid into the 
tax. totalisator at that meeting . 
Belling tax . 
Procedure 
f or making 
over beuing 
tax to Go­
veroem.cnt, 
(2) Every person ~having the custody or control of any 
such accounts shall , when required in writing by an officer 
empowered in this behalf by the Provincial Government, 
permit such officer, or an officer authorised in writing by 
him in this behalf, to inspect and take copie• of them. 
18. (1) Thl're shall as from the date (Ill which this 
Act comes into force, be chargeJ, levied and paid to the 
Government of Assam out of all monies received by a 
licen sed bookmaker for bets made in an enclosure set apart 
on an} race, a tax on backers, hereinafter referred to as the 
bettin g tax, amounting to Sl!ven per_ccnt. of all such 
monies. 
(2) The betting tax shall be deducted or collected by 
the licensed bookmaker from such monies. or in the case 
of credit bets at such time as may be prescribed , and shall 
be deemed to have been paid by the backer on account of 
the tax, an:l shalJ be retained by the licen;'!d bookmaker on 
behalf of Government. 
19. All sums retained on account of the betting tax 
shall be made over by the licensed bookmaker, by whom 
they have been retained, to the prescribed officer at such 
times and in such manner as may be pres'cribed. 
Accounts of 20. (1) The stewards of a race-meeting shall, at such 
bett ing tax. times and in such manner as may be prescribed, forward to 
the prescribed officer returns setting out the names of the 
bookmakers licenst'd or permitted by them to carry on the 
buisness or vocation of a bookmaker _ at that meeting. 
(2) All licensed bookmakers shall keep accounts of all 
sums paid or agreed to be paid to them by backers for bets 
in, such manne r as may be prescribed, and I shall, when 
requi red in writing by an officer empowered in this 
behalf by the Provincial Governmcnt, permit such officer or 
an office1· authorized in writing by him in his behalf, to 
inspect and take copies of such accounts. 
Methods of 21 . (1) The totalisator tax payable undersection 15 shall 
reco1-.;ery of be recoverable as a public demand from the racing club rota tsato • tax d · h · d · f · and. betting ~on ucting t e meetmg, an any portwn o such tax wh1ch 
cax 1s not so recovered shall also be recoverable as pub lic 
demand from the s:ewards of the race-meeting jointly and 
severally. 
Rules. 
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(2) All monies which alicensed bookmaker is liable to make 
over to the prescribed officer undet section 19 shall be 
recoverable from the licensed bookmaker as a public 
demand. 
22. The Provincial Government may make rules for 
securing the pa)ment of the totalisator tax and the betting 
tax, the production and inspection of accounts kept under 
this chapter and generally for carrying into effect the provi ­
sions of this chapter, and for dt>aling with such matters as are 
therein directed to be. prescribed. 
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