The Assam Amusements and Betting Tax (Amendment) Act, 2007

Registered No. 768/97
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THE ASSAM GAZETTE
EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY
* R  376 (AWIH, 10 2007, 19 WCTH, 1929 (*FF)
No. 376 Dispur, Monday, 10th December, 2007, 19th Agrahayana, 1929 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH
NOTIFICATION
The 7th December, 2007
No. LGL. 21/2002/66. —  The following Act of the Assam Legislative Assembly which 
received the assent of the Governor is hereby published for general information.
ASSAM ACT NO. XXIV OF 2007
(Received the assent of the Governor on 5th December, 2007)
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2007
AN
ACT

2370 THE ASSAM GAZETTE, EXTRAORDINARY DECEMBER 10. 2007
Preamble.
further to amend the Assam Amusements and Betting 1  ax Act, 1939.
Cl
W hereas it is expedient further to amend the Assam A ssam  
Amusements and Betting Tax Act, 1939, hereinafter referred to as *0939. 
the principal Act., in the manner hereinafter appearing ;
It is hereby enacted in the Fifty-eighth Year of the Republic of India as 
follows :-
Short title,  
extent and  
commencement.
1. (1) This Act may be called the A ssam  A m u sem en ts and B ettin g Tax
(A m en dm ent) A ct, 2007.
(2) It shall have the like extend as the principal Act.
(3) It shall come into force at once.
Amendment of
Section 3.
2. In the principal Act, in section 3, in sub-section (1), -
(i) in clause (b), -
Amendment of
Section 3A.
(a) in sub-clause (i), for the words "fifty percentum of such payment," 
the word "nil" shall be substituted ;
(b) in sub-clause (ii), for the words "eighty percentum of such 
payment," the words "thirty percentum of such payment" shall be 
[substituted;
(c) in sub-clause (iii), in the first line, for the words "one hundred 
percentum of such payment," the words "fifty percentum of such 
payment" shall be substituted ;
(ii) in clause (bb), for the words "twelve and half percentum o f such 
payment," the words "five percentum of such payment" shall be 
substituted;
3. In the principal Act, after the existing provisions 3 A, for punctuation mark 
punctuation m a r k s h a l l  be substituted and thereafter the following 
proviso shall be inserted, namely :-
"Provided that the State Government may also fix rate of such tax 
retrospectively".
M O H D . A. H A Q U E ,
Secretary to the Government of Assam, 
Legislative Department.
GUWAHATI-Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, 
(Ex-Gazette) No. 751-500-600-10-12-2007.
 
 

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