The Assam Amusements and Betting Tax (Amendment) Act, 1999

"S T H  M f r / H Registered No.768/97
THE ASSAM GAZETTE
W f f l
EXTRAORDINARY
PUBLISHED BY AUTHORITY
7 2 -B  W M  1  1999, 11 CW ^, 1921 ( ^ )
No. 72 Dispur, Thursday, 1st June, 1999, 11th Jyaistha, 1921 (SK)
NOTIFICATION
The 1st June 1999
No.LGL.33/93/12:-The following Act of the Assam Legislative Assembly 
which received the assent of the Governor is hereby published for general 
information.
ASSAM ACT NO. XIV OF 1999
(Received the assent of the Governor on 29th May, 1999)
THE ASSAM AMUSEMENTS AND BETTING 
TAX (AMENDMENT) ACT, 1999.
AN
ACT
further to amend the Assam Amusements and Betting Tax 
Act, 1939.
Whereas it is expedient further to amend the Assam Act  
Assam Amusements and Betting Tax Act, 1939, v i  of  
hereinafter referred to as the principal Act, in the 1 9 3 9 . 
manner hereinafter appearing;
Short title,  
extent and  
com m en ce­
m ent.
It is hereby enacted in the Fiftieth Year of the Republic of 
India as follows
1.(1) This Act may be called the Assam Amusements 
and Betting Tax (Amendment) Act, 1999.
 
 
 
 
 
540 THE ASSAM GAZETTE. EXTRAORDINARY, JUNE, 1  1999
Am endm ent  
of section 2
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
2. In the principal Act, in section 2, —
(i) after clause (3A), the following shall be inserted as 
clauses (3B) and (3C), namely
" (3B) "cable service" means the transmission by cables 
of programme including retransmission by cables of 
any broadcast television signal;
(3C) "cable television netw ork" m eans any 
systemconsisting of a set of closed transmission 
paths and associated signal generation, control and 
distribution equipment designed to provide cable 
service for reception by multiple subscribers ;"
(ii) in clause (4), between the word 'thereof' and
punctuation mark ’  ; ' , the following shall be 
inserted, namely "and also includes entertainment 
through cable service and video cinema" ;
(iii) in clause (7), between the word 'entertainment' and 
the punctuation mark ' ; ", the following shall be 
inserted, namely
"and also includes any payment for cable service" ;
(iv) after clause (9), the following shall be inserted as
clause (10) and clause (11), namely
"(10) "subscriber" means a person who receives the 
signal of cable television network at a place indicated 
by him to the proprietor of the cable television 
network without further transmitting it to any other 
person.
Explanation In case of hotels, each room or premise 
where signals of cable television network are 
received shall be treated as a subscriber.
(11) "video cinema" means any place where exhibition 
of cinematograph film or moving pictures or series of 
pictures in public, organised by playing or replaying 
of pre-recorded casette by means of a video casette 
player or recorder either on the screen of a television 
set or videoscope or otherwise is provided for 
commercial purposes."
 
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE, 1  1999 541
A m endm ent 3. 
of section 3.
Insertion of 4.
section 3C.
A m endm ent 5. 
of section 4.
In the principal Act, in section 3, in sub-section (1), in 
clause (b), after the existing proviso, the following 
new proviso shall be inserted, namely :-
"provided further that the G overnm ent may, by 
notification in the Official Gazette, in respect of such 
class or classes of cinematograph exhibitions and 
subject to such conditions and restrictions as may be 
n o tified , perm it any p ro p rieto r of such 
cinematograph exhibition to pay in lieu of the amount 
of tax payable by him under this section, a lump-sum 
amount determined in the manner prescribed."
After the existing section 3B, the following shall be 
inserted as section 3C, namely :-
"3C. Tax on cable service.—  (1) The proprietor of a 
cable television network providing cable service shall 
be liable to pay entertainment tax at such rates not 
exceeding rupees one thousand and two hundred for 
every subscriber for every year, as the Government 
may from time to time, notify in this behalf.
(2) Nothing in sub-section (1) shall preclude the 
Governm ent from notifying different rates of 
entertainment tax for household or for different 
categories of hotels.
(3) Where the subscriber is a proprietor of a hotel, he 
shall pay the entertainment tax to the Government on 
such condition, and in such manner as may be 
prescribed and at such rate as the Government may 
from time to time notify and different rates of tax 
may be notified for different categories of such 
subscribers.
(4) The tax payable under this section shall be paid, 
collected or realised in such manner as may be 
prescribed."
In the principal Act, in section 4, in clause (b), after 
the existing proviso, the following proviso shall be 
inserted, namely
"Provided further that the provision of this section 
shall not apply to a cinematograph exhibition where 
the proprietor of the cinematograph exhibition has

542 THE ASSAM GAZETTE. EXTRAORDINARY. JUNE, 1  1999
Insertion in  
section  5.
A m end m en t 
of  
section  11.
Insertion  
o f E xplana­
tion to  
section  11A
Insertion  
of new  
section  12B
been permitted to pay lump-sum amount in lieu of the 
amount of tax, as per the second proviso to clause 
(b) of sub-section (1) of section 3."
6. In the principal Act, the existing section 5 shall be
renumbered as section 5(1) and the following shall 
be inserted as sub-section (2) of the section, 
namely :-
"(2) If any proprietor of a cable television network 
fails to pay the entertainment tax as per provision of 
section 3C, he shall on conviction before a 
Magistrate, be liable in respect of each such offence 
to a fine not exceeding one and a half times of the 
amount of the tax due and shall in addition be liable 
to pay any tax which should have been paid."
7. In the principal Act, in section 11, for the existing
sub-section (1), the following shall be substituted, 
namely :-
"(1) The Commissioner or any other officer authorised in 
this behalf by him may with such assistance as may 
be necessary, enter, inspect and search any place of 
entertainment while the entertainment is proceeding, 
and any place ordinarialy used as a place of 
entertainment or for keeping records connected there 
with, at any reasonable time with a view to seeing 
whether the provisions of this Act and the rules made 
thereunder are being complied with.
E xplanation :- The expression 'place of 
entertainment' in case of a cable service means the 
place from where the cable television network is 
operated."
8. In the principal Act, after section 11A, the following
Explanation shall be inserted, namely :-
"Explanation :- The expression 'place of entertainment' 
in case of cable service means the place from where 
the cable television network is operated."
9. In the principal Act, after section 12A, the following
shall be inserted as section 12B, namely :-
12B. Information before holding entertainment. -
 
 
 
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY. JUNE. 1  1999 543
(1) No entertainment on which a tax is leviable under 
this Act shall be held without prior information given 
to the Com m issioner or to any other officer 
authorised by him in this behalf, in the manner 
prescribed.
(2) No proprietor of a cable television network shall 
provide entertainment unless he obtains permission 
from the Com m issioner or any other officer 
authorised by him in this behalf, in the manner 
prescribed.
(3) Notwithstanding anything contained in this Act or 
any other law for the time being in force, the 
Commissioner, or any officer authorised by him in 
this behalf may, after giving the proprietor a 
reasonable opportunity of being heard, prohibit the 
holding of such entertainment and may also take all 
reasonable steps to ensure that the order of 
prohibition is complied with, if he is satisfied that
(a) the proprietor has given any false information 
which is likely to result in the evasion of tax, or
(b) the proprietor has failed to deposit the security 
money as demanded in this regard, or
(c) the proprietor has committed breach of any of the 
provisions of this Act and/or the rules made 
thereunder."
M. K. DEKA, 
Secretary to the Govt, of Assam, 
Legislative Department.
GUWAHATI-Printed & published by the Dy. Director (P), Directorate of Ptg. & Sty., 
Assam Guwahati-21 (Ex-Gazette) No. 243-600-1-6-99.

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