The Assam Amusements and Betting Tax (Amendment) Act, 2002

Registered No. - 768/97
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THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
4? 374 f?l<p, W -M  10 G T ’, 2002, 20 1924(4T)
No. 374 Dispur, Friday, 10th May, 2002, 20th Vaisakha, 1924 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :  :  LEGISLATIVE BRANCH
NOTIFICATION
The 9th May, 2002
N o. LGL.21/2002/5.--The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published for 
general information.

V
3174 THE ASSA.M GAZETTE. EXTRAORDINARY MAY 10 2002
A SSAM  A C T  No. V III O F  2002
(Received the assent of the Governor on 1st May, 2002)
THE ASSAM AMUSEMENTS AND BETTING TAX(AMENDMENT) ACT. 2002
AN
ACT
further to amend the Assam Amusements and 
Betting Tax Act, 1939.
Preamble. Whereas it is expedient further to amend Assam
the Assam Amusements and Belting Tax Act, Act II of 
1939, hereinafter referred to as the principal Act, 1939. 
in the manner hereinafter appearing ;
It is hereby enacted in the Fifty-third Year 
of Republic of India as follows
Short title. I. (1) This Act may be called the Assam 
extent ami Amusements and Betting Tax (Amendment) Act.
ment.
Amendment 
of Section 3.
Amendment 
of Section 4.
(2) It shall have the like extent as the principal 
Act.
(3) It shall come intoforce at once.
2. In the principal Act, in section 3, in sub-section 
(I), in clause (cl). in sub-clause (ii). for the words 
"rupee one and fifty paise”, the words “rupees 
two and fifty paise" shall be substituted
3. In the principal Act, in section 4, after clause 
(a), the following proviso shall be inserted, 
namely :-
"Provided that in a case where the total 
entertainment tax per ticket comes to rupees one 
hundred and above, such entertainment tax, 
instead of being paid by affixing entertainment 
tax stamps to the ticket, may be paid by challan 
into the Government Treasury' in advance and on 
such payment an endorsement shall be made by 
the Commissioner or an Officer authorised by him 
in this behalf on every such ticket indicating the 
amount of entertainm ent tax paid and such 
endoresment shall be signed and sealed by the 
Commissioner or the Officer authorised by him”.
S. K. SINHA,
GOVERNOR OF ASSAM'
K. D. PHUKAN, 
Secretary to the Govt, of Assam, 
Legislative Department.
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. < f c  Sty.
Assam,Guwahati-2 i, (Ex-Gazette) No. 479-500-600-10-5-2002.

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