The Assam Amusements and Betting Tax (Amendment) Act, 1962

48
ASSAM ACT No .XII OF 1962
THE ASSAM AMU SEMENTS AND  BETT ING TA X (AM END MENT)  
ACT, 1962
(As passed by the  Assembly)
Rec eive d th e as se n t o f the Go vern or o n th e 3rd  July 1962
[Published in the Assam Gaze tte, Ex tra ordin ary , da ted  the 4th Jul y 1962]
An
Act
further to  ame nd th e Assam  Amuseme nts and Betting Tax Act, 1939.
Pre am ble . Whereas it is ex pedient fur the r to  a men d the Assam Assam Act 
Amusem ents and  Betting Ta x Act, 1939, here inaf ter V I o f  19 39 - 
called the  princi pal  Act, in the  ma nner here inaf ter 
ap pe ar in g:
It is hereby  ena cted in the Th irt ee nth Year of the 
Repub lic of  I nd ia as follows :—
Short title, j.  (j) This Act ma y be called the Assam Amuse- 
'comm ence- r n e n t s  a n d Bettin g Tax (Am endm ent) Act, 1962.
ment.
(2) It  shall have  the like extent as the  ^principal
Act.
(3) It  shall come into  force on such date as the  
Sta te Gover nment may, by notification in the  Official 
Gazett e, appo int .
Amendment 
of  section 3 , . .  
of Assam v 1 '
Act V X  of 
1939.
In  section 3 o f the  prin cipal Act, in sub-section
(1) for t he portion  following the colon and dash  
after the  word ‘below ’, the  following shall be substi­
tuted, na mely:—
“ (a) in the  case of games, sports, music or dra­
matic perfo rmances o rgan ised by a Sta te 
body (or any oth er body affiliated to it) 
which is either registered under the  Socie­
ties R egistration  Act, 1860, or affiliated to A,c t2SX I  o t  
an all-In dia  bod y con stituted for sim ilar 8
pur pose....... twelve and a ha lf per cen tum
of such pa ym en t;
(b) in any other case, where  the  pay ment for 
admission is—
(i) less th an  one...tw enty -five per centum of 
rupe e. such p ay m en t;
 
 
 
 
 
49
(ii) one rupe e or...th irty -seven  an a a nah
more  b ut less  per centum oi su tn
than two pay me nt j
rupees.
(iii) two rupees or, , fifty per cen tum  of
more. pa ym en t;
Provided that there shall not be charged , levied and
paid  to the  State Governme nt any tax wher e the 
highes t pay ment for admission does not exceed 25 naye 
paise.” ;
(2) the following Ex pla nat ion  shall be inserted at 
the end, namely :—
“Exp lanatio n.—The rate of tax shall be charged  
and  levied on the paym ent for admission exclu ding the 
tax and if the amount of t ax so arrived at  is not a 
mu ltip le of five n aye paise, it shall be rou nde d to the  
next higher m ultiple ol five naye  p aise.”

‹ Prev All Assam acts Next ›