The Assam Amusements and Betting Tax (Amendment) Act, 2001

«r%< W t r / Jrt Registered No.768/97
THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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N o. 48 Dispur. Thuesday, 29th M arch, 2001, S th C F iaitra, 1921 (S.E.)
GOVERNMENT OF ASSAM
ORDRRS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :  :  LEGISLATIVE BRANCH
NOTIFICATION
The 29th March, 2001
N o.LG L.33/93/93:— The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published 
for general information.

492 THE ASSAM GAZETTE, EXTRAORDINERY. MARCH 29, 2001
ASSAM ACT NO. V OF 2001 ' —
(Received the Assent of the Governor on 21st March, 2001)
THE ASSAM AMUSEMENTS AND BETTING TAX 
(AMENDMENT) ACT, 2001.
AN
ACT
further to amend the Assam Amusements and Betting Tax 
Act, 1939.
Pream ble. Whereas it is expedient further to amend the Assam Act 
Assam Amusements and Betting Tax Act, 1939, VI < » * ’  
hereinafter referred to as the principal Act, in the 1  9 3 9 •  
manner hereinafter appearing;
It is hereby enacted in the Fifty-second Year of the 
Republic of India as follows
Short title,  
extent and  
com m en ce­
m ent.
1.(1) This Act may be called the Assam Amusements 
and Betting Tax (Amendment) Act, 2001.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
Amendment of 2. In the principal Act, in section 2, -
section 2.
(i) after clause (3A), the following new clause (3AA) 
shall be inserted, namely
"(3AA). 'Casual Show' means and includes any 
exhibition, performance, amusement, game, sport, 
music, cultural and dramatic performance or any 
other entertainment of occasional nature performed 
or held for a continuous period not exceeding seven 
days with or without break and to which persons 
are admitted for payment."
(ii) for clause (4), the following shall be substituted, 
namely
"(4) 'Entertainm ent' includes any exhibition, 
perform ance, amusement, game, sport, music, 
cultural and dramatic performances, entertainment by 
electronic devices and entertainm ent by cable 
television network or a series of exhibitions, 
performances, amusements, games, sports, music,
 
 
THE ASSAM GAZETTE, EXTRAORDINERY, MARCH 29, 2001 493
Amendment  
of section 3
Amendment  
of 
section 3A.
cultural and dramatic performances, entertainment by 
electronic devices and entertainm ent by cable 
television network, to which persons are admitted 
for payment, and the continuity of which is either 
broken or unbroken as the case may be, or is only 
broken by such intervals as are in the opinion of the 
State Government a normal or usual feature thereof."
(iii) in clause (7), the punctuation mark " ; " appearing at 
the end shall be omitted and after the word "service" 
occurring in the last line, the following shall be 
inserted, namely :-
"and payment made in any m anner for an 
entertainment by any modern electronic devices
3. In the principal Act, in section 3, in sub-section (1), —
(i) after the existing clause (b), the following new 
clause (bb) shall be inserted, namely
"(bb). In the case of casual show other than 
those covered by clause (a), twelve and a half 
percentum of such payment."
(ii) after the existing clause (d), the following new 
clause (e) shall be inserted namely, —
"(e) in case of cinematograph exihibition, in 
addition to the entertainment tax and the service 
charge payable under this sub-section, a 
surcharge to be called 'flim surcharge' at the 
rate of 20 percentum on the entertainment tax 
shall be charged and paid to the Government of 
Assam :
Provided that this provision for collection 
of flim surcharge shall remain valid for a 
period of five years from the date of its 
commencement."
4. In the principal Act, in section 3A, in sub-section (1),
for the words "Rupees ten", occurring between the 
word "or" and the words "whichever is less", the 
words "Rupees one hundred" shall be substituted.
M. K. DEKA,
Secretary to trhe Govt, of Assam, 
Legislative Assembly.
GUWAHATI-Printcd & published by the Dy. Director (P), Directorate of Ptg. & Sty., 
Assam Guwahati-21 (Ex-Gazette) No. 95-500-1000-29-3-2001.
 
 
 

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