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

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_  ASSAM AC T V OF  1958
TH E ASSA M AM US EM EN TS AND BE TT IN G TA X (AM ENDM ENT) 
AC T, 1958
(As passed by the  Assembly)
(R ec ei ve d th e a ssen t o f th e Gov er no r on  th e 26 th  M ar ch  1958 )
[Published in the  Assam Gazette, Ex tra ordin ary , dated the 28th Ma rch 1958] 
Ar t
Act
further to amen d the  Assam Amuseme nts and Betting Tax Act, 1939 (Assam Act VI  
of 1939).
P re am ble .—Whereas it is expedie nt furthe r to amend the  Assam 
Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939), herein­
afte r called the  Princi pal  Act, in the ma nn er her einafte r appearing ;
It is hereby ena cte d in the  Ninth Year of the  Republic of India  as 
follows:—
1. Sh or t ti tl e, ex te nt  an d co m m en ce m en t. —(1) This Act may  be 
called the  Assam Amusements an d Betting Tax (Am endm ent) Ac t, 1958.
(2) It  exten ds to the  whole of Assam.
(3) I t shall come in to force with effect from  1st April, 1958.
2. A m en dm en t o f  Sec tion  2 .— (1) For clause  (6) of  Section 2 o f the
< ■ «  Princi pal  Act, the following shall be sub stituted, name ly: —
“ (6) ‘Pr escribe d’ means prescribe d by rules ma de under the Act,”
(2) Fo r clause (8) of Section 2 of the  Prin cipal Act, the following shall 
be sub stituted,  nam ely :—
“ (8) ‘Proprietor ’ in rela tion  to any entertainm ent  means the  ow ner and 
shall also incl ude ma nag er, orga niser and any pers on responsible for,  or, 
for the  time bein g, in cha rge of the ma nageme nt thereo f” .
3. A m en dm en t o f  Se ct ion 3.— In  Section 3 of t he  Prin cipal Act in 
items (t ),  (it) and (iii) of sub-se ction (1) the word s “ ha lf an na ” and  
“ an an na ” wherever they occur shall be sub stitu ted by “ five na ye pais e” ;
(2) the  following new sub-section shall be added after sub-se ction (5), 
na mel y:—
“ (6) Th e l iability to pay the  ent erta inm ents tax shall be on the pro prie­
tor of the  en ter tai nm en t” .
4.  A m en dm en t o f Sec tion  3A (I). —In  Section 3A of the Pri nci pal  
Act—in sub-section (1) for the  words “ a tax  at the  rate of rupees two for 
every show” , the  words “for every show a tax at  the  ra te  of ten  per centum 
of the  tota l pay ment for admission received exclu ding the am ou nt of tax 
payable under this Act or rupees five whic hever is less” shall be sub stituted.
[ Priee 00-06 N.P. or  Id. ]
 
 
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5. Am en dm en t o f Se cti on  4.—I n the first line of Section 4 of the
Prin cipal Act, the words “for pay me nt”  shall be deleted and the  words 
“ where the pa ym en t”  in the  second line shall be substitu ted by the words 
“ where the pay ment for adm issio n” and the following proviso shall be add ed '
at  th e end of the S ectio n, namely :—
“ Provided th at  the provisions of this Section shall not apply  to the  
proprietors and the officers of  the  Gov ern ment on du ty” . e  »
6. In se rt io n o f a ne w su b- se ct io n (4) under Se ction 7.— Th e
following new sub-section shall be add ed aft er sub-section (3) of Sec tion  7 
of the  P rincip al Act, na mely:—
“ (4) Th e tax referred to in sub-section (1) of Section 3A shall be paid  
in such manne r and by such t im e as may be pre scribed” .
7. Am en dm en t o f Section 8,—F or clause  (a) of sub-section (1) of 
Section 8 o f the  Principa l Act, the following shall be sub stituted, na mel y: —
“ (a) th at the whole of the  takings ther eof after ded ucting the  actual 
expenses of the entertainm ent to a max imu m of twenty-five per cen tum 
of the  total receipt are  devoted to p hilanthr opic, or religious or cha rita ble  
purposes ; or”
8. Am en dm en t o f Se ction 10.— Th e words “o r tax  due  unde r Sec­
tion 3A”  shall be inse rted  betw een the  words “ Ta x” an d “ sha ll” in sub­
section (1) of Section 10  of the  Prin cipal Act.
9. Am en dm en t o f Se ction 12(1).— In  sub-section (1) of Sectio n 12  
of the  Prin cipal Act—
(1) Afte r t he word “ rules” in between the words “ mak e” and 
“ for” a “ Com ma”  and the  words “su bject to the  con diti on of previous 
publi catio n” shall be inserted ;
(2) the  word “ an d ” in clause (jf ) after the  “ semicolon”  shall be 
deleted ;
(3) the  “lull stop” at  the end of the  clause (g) shall be substituted 
by a “ semicolon”  followed by the word “ an d”  •
(4) after clause (g) the following clause shall be ad de d, nam ely : —
“ (A ) for the  rates of fees, for peti tion s, certificates and  oth er 
matters” .
10. In se rtion o f a n ew  Section 13 and re nu mbe rin g the ex ist in g  
Se ction 13 a s Section 13 A.— After Section 12  of the Prin cipal Act, the  
following new Section shall be inserte d as Section 13  an d the existing 
Sectio n 13 shall be ren um bered  as Section 13A, na mely:—
“ 13. No  Co urt  shall take cognizance of any offence under this 
Act, or under the  rules made the reu nder except with the previous sanc ­
tion of the  Commissioner and, no Co urt  inf erior to a first class Magis­
trate shall try such  offence” .
A .G .F . (Leg .) No .«/58—1575—25-4-1958.

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