The Assam Amusements and Betting Tax (Amendment) Act, 1969

Assam  act  xvi  of  i%9
[Received the assen t o f the Governor on the 23rd July, 1969]
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) 
ACT, 1969
(Published in the Assam Gazette Extraordinary, dated the 29th July, 1969
An 
Act
further to amend the Assam  Am usem ents and Betting Tax Act, 1939
Preamble. Whereas it is expedient further to amend the A ssam  Act 
Assam Amusements and Betting Tax Act, 1939, VI of 1 9  3 b  
hereinafter called the principal Act in the manner 
hereinafter appearing ;
It is hereby enacted in the Twentieth Year of 
the Republic of India as follows:—
Short title, 1. (1) This Act may be called the Assam Amuse- 
extent and m e nts and Betting Tax (Amendment) Act, 1969. commence­
ment.
(2) It shall have the like extent as the prin­
cipal Act.
(3) It shall come into force on such date as the 
State Government may, by notification in the official 
Gazette, appoint.
Amendment 2. In section 14 of the principal A ct,— 
of section 1 4
Act V[ S aif (1) in clause (3), for the expression “licensed
0 bookmaker” the expression “ licensed
bookmaker for horse race’’  shall be substi­
tuted ;
(2) after clause (3) as so amended the follow­
ing shall be insetted as clause (3A), 
nam ely:—
“ (3 A) “licensed bookmaker lor arrow
shooting” means any person who carries on 
business or vocation of or acts as a book­
maker in respect of arrow shooting under 
a license or permit issued in the manner 
prescribed by any officer authorised in this 
behalf by the State Government.
Price Rs.0.6 P. or 1  d,
 
o
2
< 9
(3) after clause (6), the following shall be 
inserted as clause (7), namely :—
“ (7) “ Stake money” means gross amount of all 
monies received or deemed to have been 
received by licensed DooKmakers for arrow 
shooting for the purpose of betting of 
wagering.”
Amendment 3. Insection 18 of tbe principal Act,-—  
of section 18 
of Assam
Act V I of , , ,  . . .. ...1939. (1) in sub-section (1),—
(a) for the words “licensed bookmaker” the 
words “licensed bookmaker for horse 
race” shall be substituted ;
$
(b) between the words and punctuation 
“ betting tax” and “ , ” the words 
“ on horse race” shall be inserted ;
(2) in sub-section (2),—
(a) for the words “ licensed bookmaker”
occurring twice the words “ licensed 
bookmaker for horse race” shall be 
substituted ;
(b) between the words “ betting tax” and
“shall” the words “on horse race” shall 
be inserted ;
(3} after sub-section (2) as so amended, the 
following shall be inserted as sub-sections (3), (4) and 
(5), namely:—
“ (3) There shall, as from the date on which 
this Act comes into force, be charged, 
levied and paid to the Government of 
Assam a betting tax on arrow shooting 
equal to the amount received as Stake 
money.
(4) The betting tax on arrow shooting shall be
collected by the licensed bookmakers on 
arrow shooting on all monies received or 
deemed to have been received by them 
as Stake money and shall be paid to the 
State Government in the manner pres­
cribed. •
(5) Actual betting on arrow shooting shall be
only on such days as may be prescribed.”
Amendment 4. In section 19 of the principal Act, for the words 
m  “ licensed bookmaker” the words “ licensed bookmaker
Act VI of f° r horse race” shall be substituted.
1939,

O
Amendment 5. I n  section 20 of the principal Act, in sub-sec- 
of ^Assam^ ^o n  (2), for the words “ licensed bookmakers” the 
Ant VI of words “licensed bookmakers for horse race” shall be 
1939. substituted.
Amendment 6. In section 21 of the principal Act, in sub-sec- 
of ^Assam' ^ o n  ^)> ^ o r  t ^ e w o r< ^s “licensed bookmakers” the 
Act VI of words “ licensed bookmakers for horse race” shall be 
1939. substituted.
Insertion of 7. After section 21, the following shall be inserted 
sections 21A  as sections 21A and 21B, namely,— - and 21B  in .A ssam  Act 
VI of 1939.
“Penalty. 2 1A. Whoever:—
(i) fails to comply with the provisions of this
chapter or rules made thereunder, or
(ii) fraudulently or wilfully evades the pay­
ment of any tax under this chapter or 
conceals his liability to such tax, shall 
in addition to his liability to pay the 
tax so concealed or evaded, on convic­
tion by a Magistrate, be liable to a 
fine not exceeding two thousand 
rupees.”
Cognizance 2 IB. No court shall take cognizance of any offence 
o o ence. u n c| e r  c ha pt e r  o r  under the rules made there­
under except with the previous sanction of the State 
Government and no court inferior to that of the 
Magistrate of the First Class shall try any such 
offence.”
Amendment 8. fl) The existing provision of section 22 shall 
of section 22 be renumbered as sub-section (1) and the following 
Act^vF^f sha ^ be inserted as sub-section (2), namely—
1939.
“ (2) Every rule made under this section shall 
be laid, as soon as may be after it is made, before 
the Assam Legislative Assembly while it is in session 
for a total period of fourteen days which may be 
comprised in one session or in two successive sessions 
and if, before the expiry of the session in which it is 
to be laid or the session immediately follow ing, the 
Assam Legislative Assembly aeree in making any 
modification in the rule or the Assam Legislative 
Assembly agree that the rule should not be made, 
the rule shall thei eafter have effect, as the case may 
be; so however, that any such modification or annul­
ment shall be without prejudice to the validity of 
anything previously done under that rule.”
AGP 26/69 (Leg) 1850+150—16-10-69,

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