The Assam Amusements and Betting Tax Act, 1939

ASSAM ACT VI OF 1939
THE ASSAM AMUSEMENTS AND BETTING 
TAX ACT, 1939
{Passed by the Assam  Legislature]
[Revised the assent of the Governor on the 23rd May 1939]
[Published in the Assam Gazette of the 31st May 1939]
An Act to make an addition to the public revenue of Assam and 
for that purpose to impose a tax o n entertainments and other amuse­
ments and on certain forms of betting.
Preamble. W hereas it is necessary to make an addition to the 
public revenue of Assam and for that purpose to impose a . 
tax on entertainments and other amusements and on certain 
forms of betting ;
It is hereby enacted as follows:—
Short title, ( J ) This Act may be called the Assam Amusements
extent and and Betting Tax Act, 1939.
eom rrre nee- 'meat. (2) It extends to the whole of Assam.
(3) It shall come into force on such date as the Provin­
cial Government may, by notification in the Official 
Gazette, appoint in this behalf.
CHAPTER I
E ntertainments tax
Definitions. 2. In this chapter, unless there is anything repugnant 
in the subject or context;—
(1) “ Admission ”  includes admission as a spectator 
or as one of an audience, and admission for 
the purpose of amusement by taking part in an 
entertainment ;
(2) “ Admission to an entertainment ” includes 
ad mission to any place in which the entertain­
ment is held ;
(3) “  Agriculture ” includes horticulture and live­
stock breeding ;
{4) “  Entertainment ”  includes any exhibition, 
performance, amusement, game or sport to 
which persons are admitted for payment ;
(5) “ Live-stock” includes animals of every descrip­
tion ;
(6) “ Notification ” means a notification published 
in the Official Gazette ;
trice: Indian 2 annus] [Price English 2J.

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Tax on p  
merits 
admission  
<nte r t a  
lugnts.
(7) “  Payment for admission ”  includes any payment 
made by a person who having been admitted 
to one part of a place of entertainment is sub­
sequently admitted to another part thereof, for 
admission to which a payment involving a tax
, or a higher rate of tax is required, and any 
payment for seats or other accommodation in a 
place of entei tainment ;
(8) “  proprietor ”  in relation to any entertainment 
includes any person responsible for the manage­
ment thereof; and
(9) “  society ”  includes a company, institution, club 
or other association of persons by whatever name 
called.
a y > -  3. (1) Except as otherwise expressly provided in this 
fo r Act there shall as from the date on which this Act comes 
;  into force, be charged, levied, and paid to the Government 
of Assam a tax, hereinafter referred to as the entertainments 
tax, on all payments for admission to any theatre, cinemato­
graph exhibition, or circus 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
(t'i) is eight annas or more but 
less than one rupee
(m) is one rupee or more but 
T e ss than two .rupees ...
(iv) is two rupees
half an anna,
is
is
one anna,
... four annas,
six annas,
(») is more than two rupees,
for every rupee or part in 
excess of the first two rupees, 
in addition to the payment 
on the first two rupees ... three annas.
(2) The rate of the entertainments tax in the case of ail 
payments for admission to any race-coursejshaJl bcj twenty- 
five per centum.
(3) The Provincial Government may, on the applica­
tion of a proprietor of any entertainment in respect of which 
the entertainments tax is payable under sub-section (1), 
allow the proprietor on such conditions as it may prescribe 
to pay the amount of the tax due by means of a consolidated 
payment of 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 'entertainment tax, in the flcase of theatres, 
cinematograph exhibitions and circuses and any other 
class of entertainment which the Provincial Government 
may direct, shall be charged, levied andjpaid with effect 
from the date on which this Act comes into force.
 
 
 
 
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/^““issio n  4. No person shall be admitted for payment to any 
, o  ” l c r ,a in"  entertainment where the payment is subject to the entertain- 
B w n ' mentes tax, except—
(a) with a ticket stamped with an impressed, embossed, 
engraved or adhesive stamp (not before used) 
issued by the Provincial Government for the 
purpose of revenue and denoting that the proper 
entertainments tax has been paid,
(i) in special cases with the approval o f the Provincial 
Government, through a barrier which, or by 
means of a mechanical contrivance which, auto­
matically registers the number - of person admitted, 
unless the proprietor o f the entertainment has made arrange­
ments approved by the Provincial Government for furnishing 
returns of the payments for admission to the entertainment 
and has given security up to an amount and in a manner 
approved by the Provincial Government for the payment of 
the entertainments tax.
Penalty for  
non-j ayment  
ot tax.
5. If any person is admitted for payment to any place 
of entertainment and the provisions of section 4 are not 
complied with, the proprietor of the entertainment to which 
such person is admitted shall, on conviction before a 
Magistrate, be liable in respect of each such offence to a fine 
not exceeding five hundred rupees, and shall in addition be 
liable to pay any tax which should have been paid.
6 . The provisions of sections 4and 5 shall not apply to 
any entertainment in respect of which a consolidated pay­
ment is made under section 3, sub-section (3).
Sections 4 
and 5  uot to  
apply in
certain cases.
Manner c f The entertainments tax shall be charged in respect
payment. of each person admitted for payment, and, in the case of 
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 case of ad mission 
otherwise than by stamped ticket, shall be recoverable from 
the proprietor.
(3) Where the payment for admission to an entertainment 
is made by rfteans of a lump sum paid as a subscription or 
contribution to any society, cr for a season ticket or for the 
right of admission to a series of entertainments or to any 
entertainment 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 of 
admission without further payment or at a reduced charge, 
the entertainments tax shall be paid on the amount of the 
lump sum, but where the Provincial Government is of opinion 
that the payment of a lump sum or any payment for a ticket 
represents payment for other privileges, rights or purposes 
besides the admission to an entertainment, or covers 
admission 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 Provincial Government 
to represent the right of admission to entertainments in 
respect ot which the entertainments tax is payable.
 
 
  
 
Exemptions. 8. (i) The entertainments tax shall not be charged on
payments for admission to any entertainment where the 
Provincial Government is satisfied—
(«) that the whole of the takings thereof arc devoted 
to philanthropic, religious or charitable purposes 
wihthout any charge on the takings for any 
expenses of the entertainment ; or
(b) that the entertainment is of a wholly educational 
character (any question on that point to be 
determined in the case of difference by the 
Provincial Government in the Department of 
Education) ; or
(c) that the entertainment is provided for partly 
educational or partly scientific purposes by a 
society, not conducted or established 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 
branch thereof, or the public health, and which 
is not conducted for profit, and consists solely 
of an exhibition of the products of the industry, 
or branch thereof, for promoting the interests of 
which the society exists or of materials, machi­
nery, appliances, or food-stuffs, used in the 
production of those products, or of articles which 
arc of material interest in connection with [the 
questions relating to the public health, as the 
case may be ; or
(«) that the entertainment is provided by the. manage­
ment of a Tea Estate for the benefit of the 
Estate’s labour force for which no charge for 
admission is made.
(2) The Provincial Government may, by general or 
special order, exempt any entertainment or class of enter­
tainments from liability to the entertainments tax.
Refunds in 9 Where the Provincial Government is satsfied that 
certain cir- the whole of the net proceeds of an entertainment are 
cu nstances. (]e v o tC(j to philanthropic, religious or charitable purposes, 
and that in calculating the net proceeds not more than 
twenty-five per cent, of the gross proceeds have been deduct­
ed on account of the expenses of the entertainment, they 
shall repay to the proprietor the amount of the entertain­
ments tax paid in respect of the entertainment.
Recoveries 10. (1) Any sum due on account of the entertainments 
tax shall be recoverable by the Provincial Government as a 
public demand.
(2) Any fine imposed under this chapter shall be recover­
ed in the manner provided in the Gode of Criminal Proce- V of 
dure, 1893, for the recovery of lines.

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It" Taction. 11. (1) Any officer authorized by the Provincial Govern­
ment for the purpose may enter any place of entertainment
while the entertainment is proceeding, and any place or­
dinarily used as a place of entertainment at any reasonable 
times, with a view to seeing 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 authorized, 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 a fine not exceeding two hundred rupees.
(3) Every officer authorized under this section shall be
deemed to be a public servant within the jncaning of XLV of 1860 
section 21 of the Indian Penal Code.
Ru’es. 12. (1) The Provincial Government may make rules for
securing the payment of the c  ntertainments tax and gene­
rally for carrying into effect the provisions of this chapter, 
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 securing the defacement of 
stamps when used ;
(5) 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 scats 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 
lor payments of a different amount), and for 
securing proper records of admission by means 
of barriers or mechanical contrivances ;
(< /) 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 section 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 
for 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 applications 
for exemption from payment of the entertain­
ments tax, or for the refund thereof, made under 
the provisions of this chapter.
(2) If any person acts in contravention of, or fails to 
comply with, any such rules, he shall, on conviction before 
a Magistrate, be liable in respect of each offence to a fine 
not exceeding five hundred rupees.

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Power to 
Piovincial 
Government 
to delegate 
certain 
powers.
13. The Provincial Government may, by notification in 
the Official Gazette, delegate all or any of its powers under 
this chapter, except those conferred upon it by section 12, 
and by this section, to any person or to any authority 
subordinate to the Provincial Government.
CHAPTER II
T axes on certain  forms of bf.ttino
Definitions. 14. In this chapter
(1) “backer” includes any person with whom a 
licensed bookmaker bets;
(2) “ bet” includes “ wager” and “ betting” includes 
wagering ;
(3) “ licensed' bookmaker” means any person who 
carries on the business or vocation of or acts as a bookmaker 
or turf commission agent under a license or permit issued 
by any racing club or bv the stewards thereof to enable 
him to carry on his business or vocation as specified in the 
license or permit ;
(4) “ prescribed” means' prescribed by this chapter or 
by the rules made thereunder ;
(5) “ rac;ng club” includes a club, association, society 
or body of persons corporate or incorporate—
(a) formed for the purpose of promoting horse-racing 
or pony-racing or for holding race-meetings ; 
or
(i) conducting or controlling such meetings ;
(6) “ totalisator” means a totalisator, in an enclosure 
which the stewards controlling a race-mccting have set 
apart and includes any instrument, machine, or contrivance 
known as the totalisator, or any other instrument, machine, 
or contrivance of a like n atu ieo ran y  scheme for enabling 
any number of persons to make bets with one another on 
the like principles.
Tax on 1’ . There shall as from the date on ’which this Act 
totaiisators comes into force, be charged, levied and paid to the 
and payment Government of Assam out of all monies paid into any totali- 
thereof. a t o r by w a y of stake s  o r bets, a tax on backers, hereinafter 
seferred to as the totalisator tax, amounting to seven 
r er cent, of every sum so paid ; and seven percent, 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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Procedure 16. The stewards of a race-meeting shall, at such
foj times and in such manner as may be prescribed, forward
s a ^ ^ ^ t o  t o  t ^l e  prescribed officer a return stating the total amount 
^  Government, of the monies paid into the totalisator at the meeting, and 
shall at the prescribed time make over to the prescribed 
officer the amount of the tax for that meeting.
Accounts of 17. (1) The stewards of a race-meeting shall keep 
totalisator accounts in the prescribed form of all monies paid into the 
‘ax. totalisator at that meeting.
(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 
i  him in this behalf, to inspect and take copies of them.
. 18. (1) There shall as from the date on which this
■  c ,n g  a x ' Act comes into force, be chargeJ, levied and paid to the 
, Government of Assam out of all monies received by a
4 licensed bookmaker for bets made in an enclosure set apart
on anj race, a tax on backers, hereinafter referred to as the 
betting tax, amounting to seven per cent, 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, and shall be retained by the licensed bookmaker on 
behalf of Government.
Procedure 19. All sums retained on account of the betting tax
for making sji a n m ade over by the licensed bookmaker, by whom 
tax to G < >  t I i ey h a v e  been retained, to the prescribed officer at such 
vernement. times and in such manner as may be prescribed.
Accounts of 20. (1) The stewards of a race-meeting shall, at such
betting tax. times and in such manner as may be prescribed, forward to 
the prescribed officer returns setting out the names of the 
bookmakers licensed 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 manner as may be prescribed, and i shall, when 
required in writing by an officer empowered in this 
behalf by the Provincial Government, permit such officer or 
an officer 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 
totalisator t a ° x *  ** r e c o v e r a 'J*e  a s  a  public demand from the racing club 
'and betting* conducting the meeting, and any portion of such tax which 
tax is not so recovered shall also be recoverable as public
demand from the stewards of the race-meeting jointly and 
severally.

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Rules.
(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 payment 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 dealing with such matters as are 
therein directed to be prescribed.
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A.O.P. (Fin.) No. fl-Mdtf-uZtlddJih

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