The Assam Amusements and Betting Tax (Amendment) Act, 1971

15
ASSAM ACT VIII OF 1972
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT! ) 
ACT, 1971
[R eceived the assen t o f  the P resid en t on the 27th January 1972]
[Published in the Assam Gazette,  Extraordinary, dated the 2yth January 
1972]
An
Act
further to am end the A ssam  A m usem ents and B etting Tax Act  
1939.
Preamble. Whereas it is expedient further to amend the Assam  A ct 
Assam Amusements and Betting Tax Act, 1939, here- v 1  OI I 9 3 '5, 
inafter called the principal Act, in the manner here­
inafter appearing ;
It is hereby enacted in the Twenty-second year 
ol the Republic of India as follows:—
Short title, 1. (1) This Act may be ca’led the Assam 
extent and Amusementsand Betting Tax (Amendment) Act, 1971. commence- 'ment.
(2) It shall have the like ex'ent as the 
principal Act.
(3) It shall come into force at once.
Insertion of 2. After Section 3A of the prir cipal Act. the
SB'in Assam1 shall be inserted as Section 3B, namely : ■ —
Act VI of
1939.
‘  ‘ Surcharge 3 B. (1) There shall be charged, levied and paid 
on entertain-t o j-p jg  Government of Assam, besides dues payable 
under any law for the time being in force including 
Sections 3 and 3 A  of this Act, a surcharge, hereinafter 
referred to as Entertainments Surcharge, on all enter­
tainments payments for admission to which are sub­
ject to entertainments tax.
(2) The rate of Entertainments Surcharge on any 
entertainment shall be ten paise per individual admit­
ted to the entertainment.
 
 
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(31 The Entertainments Surcharge shall be payable 
as if it were a tax under section 3 and the provisions 
of this Act including the rules thereunder shall ac­
cordingly apply ; and the authorities for the time 
being empowered to collect and enforce payment of 
entertainments tax shall, unless otherwise provided 
for by or under this Act, within their respective 
jurisdiction for purposes of entertainments tax 
accordingly collect and enforce payment of Entertain­
ments Surcharge:
Provided that the Government of Assam may, 
for facilitating implementation, by notification in 
the official Gazette, direct that in any case or class 
of cases the provisions of this Act including the 
rules thereunder shall apply subject to such indica­
tion not inconsistent with the provisions of this 
section and as may be specified in such notification.
(4) Notwithstanding anything contained in sub­
section (3), the Government of Assam may make rules 
generally for securing the payment of the Entertain­
ment Surcharge and carrying into effect the provisions 
of s tb-sections (1) and (2) and in particular for ensu­
ring the proper maintenance and rendering of accounts 
of the Entertainments Surcharge.”
Repeal an! 3. (1) I he Assam Amusement and Betting Tax A ssam  Ord' f 
laving. (Amendment) Ordinance, 1971 is hereby repealed. nance^XlV
(2) Notwithstanding such repeal, anything done 
or any action taken under the Assam Amusement 
and Betting Tax (Amendmen t) Ordinance, 1971 shall 
be deemed to have been done or taken under this Act 
as if this Act has commenced On the 4th day of 
December 1971 (the date of promulgation of the Ordi­
nance).
ASSAM ACT IX OF 1972
THE ASSAM NON-GOVERNMENT SCHOOL AND COLLEGE  
EMPLOYEES CENTRALISED PROVIDENT FUND SCHEME  
(AMENDMENT) ACT, 1971
(Received the assen t o f the Governor on the 29th February 1972)  
[Published in the Assam Gazette, Extraordinary, dated the 3rd March, 1972 
An
Act
to amend the Assam  Non-Government School and College  
Employees Centralised Provident Fund Scheme Act, 1969
Preamble, WHEREAS it is expedient further to amend the 
Assam Non-Government School and College Em ­
ployees Centralised Provident Fund Scheme Act, 
1969 hereinafter called the principal Act, in the 
manner hereinafter appearing ;
 
 
 
 
 

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