The Assam Amusements and Betting Tax (Amendment) Act, 1968

The 31st May 1968
No.LJL.19/68/4.—The following Act of the Assam Legislative Assembly 
which received the assent of the Governor is hereby published for general 
information—
ASSAM ACT IX  OF 1968
(Received th e assen t of th e  G overaor on th e 29th M ay, 1968)
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) 
ACT,”  1968
[Published in the Assam Gazette Extraordinary, dated the 1st June, 1968]
An
Act 
fu rth e r to  am end th e  A ssam  A m usem ents an d  B etting Tax 
Act, 1939
Preamble. Whereas it is expedient further to amend the Assam 
Amusements and Betting Tax Act, 1939 hereinafter jgjq
called the principal Act, in the manner hereinafter 0 J  
appearing ;
It is hereby enacted in the Nineteenth Year of the 
Republic of India as follows :—
Short title, 1.(1) This Act may be called the Assam Amusements 
andte n tcom - and Betting Tax (Amendment) Act, 1968.
mencement,
»  (2) It shall have the like extent as the principal 
Act.
(3) It shall be deemed to have come into force on 
the 1st April, 1968,
Amendment 9. In section 3 of the principal Act, in clause (b) 
of AssAh A*t sub-section (I), for items (i), (ii) and (iii), the follow- 
VI 001*39? ing shall be substituted, namely
“ (i- rupee one or less
(ii) rupees two or less 
but more than 
rupee one.
( ii) mure than rupees 
two.
25 per centum of such 
payment ;
'50 per centum of such 
payment ;
60 per centum of such 
payment.”

2
Amendment 3. In section 3A of the principal Act in sub-section 
ofAssanTA^t ^ o r  t ^l e  w o r< ^s “ r a t e  often per centum of the total 
V I o f*1939° payment for admission received excluding the amount 
of tax payable under this Act or rupees ten whichever 
is less”  the following shall be substituted, namely:— 
“ rates specified below:—
Licensed capacity Additional tax for every show
of the Cinema excluding the amount of
Hall tax payable under this Act.
Rs.
400 or less 10-00
401 to 600 15-00
601 to 800 20-00
801 and above e s « 30-00’
Insertion 4. After section 12 of the principal Act, the
IZAAn f°M° w iQg shall be inserted as section 12A, namely:— 
Assam Act
VI of 1939.
“Penalty. J 2A. (1) If the Commissioner, in the course of
any proceeding under this Act is satisfied that any pro­
prietor or any other person liable to pay tax under 
this Act, has in any way evaded the liability to 
pay tax and/or has in any manner acted in 
contravention of or failed to comply with any of 
the rules framed under the Act, he may direct 
that such proprietor/person shall pay by way of 
penalty as indicated below:—
fa) in case of evasion of tax a sum not exceeding 
twice the tax evaded or rupees one thousand which­
ever is greater in addition to the tax payable ;
(b) in other cases a sum not exceeding rupees 
one thousand.
(2) No order under sub-section (1) shall b t 
m ade unless the person has been heard or has been 
given a reasonable opportunity of being heard.
(3) No penalty under this section shall be 
imposed by an officer to assist the Commissioner 
without the previous sanction of the Commissioner.
(4) On payment of such sum as may be determined 
under sub-section (1), no further proceedings shall be 
taken against the person concerned in respect of the 
same offence.”
B. SARMA, 
Secy, to the Government of Assam, 
Law Department.

‹ Prev All Assam acts Next ›