The Assam Amusements and Betting Tax (Amendment) Act, 1979

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PUBLISHED BY AUTHORITY
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102 fr-n(4, 3 1979, 13 b’o, 1901
Na. 102 W apO , T i h l i y ,  3rd April, 1379, 13 h Cbaitra,
1901 (S. E.)
GOVERNMENT OF ASSAM
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ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT
r ’ ?  NOTIFICATION
The 2nd A pril 1979 ""
No.LGL.40/79/10.^-The following Act of the Assam 
Legislative Assembly which received the assent of the 
G overnor is hereby published for general inform ation.

704 THE ASSAM GAZETTE EX TRAORDINARY, APRIL 3,1979
ASSAM ACT VII OF 1979
(Received the assent of the Governor on 31st March, 1979)
THE ASSAM AMUSEMENTS AND BETTING TAX 
(AMENDMENT) ACT, 1979
An
Act
fu rth er to amend.' the Assam  A m usem ents and Betting  
Tax A ct, 1939.
P ream ble. W hereas it is expedient fu rth er to A sS am A ct,  
am end the Assam Am usem ents and yi oP 1 9 3 °. 
B etting Tax Act, 1939, hereinafter called 
the principal Act, in the m anner here­
inafter appearing ;
It is hereby enacted in the T hirtieth 
Year of the Republic of India as 
follows :—
Short title, 
extent and 
commence­
ment.
1. (1) This Act m ay be called the 
Assam Am usem ents and
B etting' I ’ax (Amendment)
Act, 1979.
(2) It shall have like extent as 
= •  th e principal" Act. '
> ■ • ■ ■ ■  (3) It shall come into force from
the 1st day of April, 1979.
2. In the principal Act, in
3, in .sub-section (1), after the
Amendment
of Section
3 o f A ssam  .  ..... ... r . .
1939VI ° f proviso, the following shall be 
as second proviso, nam ely :—
. . .  •............ ;  „ . A  j  c  .,_ ,
Section 
existing 
inserted
"Provided fu rth er th at no tax shall 
be charged and levied in respect of any
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7

THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 3, 1979 705
gam es, sports, m usic, dram atic p e rfo r­
m ance organised b y a n y club or 
association of persons w h ere the 
m em bers o f the club or association of 
persons cu ltiva te a p a rticu la r stu d y or 
art for lo ve of it or engages in sports 
or gam es p u re ly  for pleasure and w h ere 
the m em bers do not m ake a liv in g  b y  an 
art, nor engage in sports or gam es for 
livelih ood or gain, and no person w ho 
m akes a liv in g  b y an art or engages in 
sports or gam es for livelih ood or gain, 
takes part in sports, m usic, gam es, 
dram atic perform ance thus organised.”
U. T A H B IL D A R , 
S ecreta ry to th e G ovt, of Assam , 
L eg isla tive Departm ent.
G V  HA.TI- - Printed and published by the Supdt. i/c., Assam Govt. Printing Pres s 
(Ex-Gazette) N o.203-850—250+75—3-4-1979.
 

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