The Assam Amusements and Betting Tax (Amendment) Act, 1946

'The 23 rd October 1 946.
No . L. 657 /46/7.— The  following Act of the Assam Legislature having been assen ted 
to in His Ma jesty's name by the Governor, is h ereby published for general info rma tion  :—•
[Received the  assent of th e Governo r on-the 14th October, 1946]
ASSAM ACT VI OF 1946
THE ASSAM  AM US EM EN TS AND  BE TT IN G TA X (AM ENDM ENT) 
AC T, 1946
[Passed by th e Assam Legislature]
[Published in  the Assa m Gaze tte o f the 30th October 1946]
An  Ac t fur the r to amend the Ass am Amusements and B elting Tax Act, 1939.
Preamble.
Short title , 
exte nt 
and com­
mencement.
Amendment 
of section 2 
of Assam 
Act VI of 
193 9.
Insertio n of 
new sections 
2A and 2B  
in  Assam 
Act V I of 
1939.
Whereas it is expedien t further  to amend the  Assam Amuse­
ments and Betting Tax Act, 1939, to raise the  ra te of tax a nd to A ss am  Act 
provide for its collection ; VI of 1939.
It  is hereby ena cted as follows :—
1. (1) This Act may  be called the  Assam Amusements and 
Betting T ax (Ame ndment) Act, 1946.
(2) It  extend s to the whole of Assam.
(3) It  shall come into force on such date as the Prov incial 
Governm ent may, by notifica tion in the  Official Gazett e, app oin t.
2/ After clause (3) o f section 2 of the Assam Amusements 
and Betting Ta x Act, 1939 (hereinafter referred to as the  Assam Act 
prin cipa l Act), the  following clause shall be inse rted , namely :— VI of 1939,
“ (3A) ‘Commissioner’  mea ns the Commissioner of Taxes 
app oin ted  u nder section 2A or the officer empow ered the reu nde r 
to discharge the functions of such autho rity.”
3. Afte r section 2 of  the principal A ct the  following sections 
shall be inser ted, namely :—
“ 2A. Taxing Auth orities .—Th e Provincial Governme nt may, 
for c arry ing out the purposes of this Act, appo int  a person to be 
Commissioner of Taxes or empower, by notification in the Official 
Gazette, any official to discharge the  functions of  such author ity.
2B. Delegatio n of Comm ission er's pow ers.—Subject to such

Am endm ent 
of  sectio n 3 
of  Assam 
Ac t V I of 
1939.
2
restriction s and  conditions as may be prescribed, the Commis­
sioner may, by notification in the  Official Gaz ette , delegate any 
of his powers und er this Act to any official an d any  such 
official shall ther eupon exercise the  said pow ers.”
4. In section 3 of the princi pal  Act,—
(i) in sub-se ction (1) for the words “ ha lf an  an na ” , “ one 
an na ” , “ four annas” , “six annas” and “ thre e annas” occu rring 
respectively aga inst items (?), (it), (Hi), (iv) and  (v) the  words 
“ nine pies” , “ one and  a ha lf annas ” , “ six an nas”, “nine ann as” 
and “ four and a hal f ann as”  shall respectively be substituted ; 
and
(ii) in sub-section (2) for t he words “ twenty-five” the  w ords 
“ thirty-seve n and  a ha lf”  shall be substitu ted ;
(iiz ) In  sub-section (3) for the words “ twen ty per centum*’, 
the  words “ thi rty  per c en tum ” shall be substituted.
5. In  sub-section (1) of section 10 of the prin cipa l Act, for 
the words “ a public dem and” the  words “ an arrear  o f lan d 
rev enu e” shall be substitu ted.
6. In  section 15 of the princi pal  Act, for the w ord “  seven ” , 
wherever it occurs, the word “  ten  ” shall be substituted.
Am endm ent 
of  section  
10 of  Assam 
Act  V I of 
1939.
Am endm ent 
of section 15  
of Assa m Act 
V I of 1939,
Am en dm en t 
of sec tion  18  
of Assam  Act 
V I of  1939.
Am end ment 
of  section 21 
of  Assam Ac t 
VI of 1939.
7. In  sub-section (1) of section 18 of the prin cipal Act, for 
the word “  seven ” the word “ ten ” shall be substitu ted.
8. In  section 21 of the principal Act, for the - words “ a public 
dem and  ”, wherever they occur, the words “ an  arr ea r of lan d 
revenue ” shall be su bs tit uted .,
H. C.  STORK 
Secy, (o  thu  Govt, of A Siam in the

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