The Assam Amusements and Betting Tax (Amendment) Act, 2003

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THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
•t°  54 5 ^ ,  2004, 15 W t  1925 (*W
No. 54 Dispur, Friday, 5th March, 2004, 15th Phalguna, 1925 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :: LEGIS;ATIVE BRANCH
NOTIFICATION
The 5th March, 2004
No. LGL.21/2002/41.—  The following Act of the Assam Legislative 
Assembly which received the assent of the Governor is hereby published 
for general information.

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392 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004
ASSAM ACT No. V of 2004
(Received the assent of the Governor on 2nd March, 2004)
THE ASSAM AMUSEMENTS AND BETTING TAX (SECOND 
AMENDMENT) ACT, 2003.
AN
ACT
Pream ble
further to amend the Assam Amusements and Betting Tax 
Act, 1939.
Whereas it is expedient further to amend 
the Assam Amusements and Betting Tax Act, 
1939, hereinafter referred to as the principal 
Act, in the manner hereinafter appearing ;
It is hereby enacted in the Fifty-fourth 
Year of the Republic of India as follows
Assam Act  
VI of 1939.
Short title,  
extent and  
com m en ce­
m en t.
1.(1)
(2)
This Act may be called the Assam Amusements and
Betting Tax (Second Amendment) Act, 2003.
It shall have the like extent as the principal Act.
It shall come into force at once.(3)
A m endm ent 2. In the principal Act, in section 2, in clause (3B), after the 
of section 2. •  existing provision, the following Explanation shall be
inserted, namely
"Explanation :-
For the purpose of this clause -
(a) "cable operator" means any person who provides cable
service directly to customer or transmits signal to a 
sub-cable operator through a cable television network 
otherw ise controls or is responsible for the 
management and operation of a cable television 
netw ork;
(b) "sub-cable operator" means a person other than any 
owner or person who is a cable operator referred to in 
this Explanation who, on the basis of an agreement, 
contract or any other agreement made between him and 
such cable operator, receives signal from such cable
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004 393 
operator and provides cable service for exhibition of 
perform ance, film  or any program m e to the 
customers."
A m endm ent 3. In the principal Act, in section 4, in clause (b) for the 
of section 4. colon" :  ", appearing at the end, the semi colon" :  "shall 
be substituted and thereafter the following clause shall be 
inserted, namely
"(c) in the case of cinematograph exihibition unless the 
proprietor of the entertainment has made arrangements 
approved by the State Government for furnishing 
returns of payments for admission to the entertainment 
and also returns of adm ission to seat or other 
accom m odations w ithout paym ent or free or 
complimentary passes or tickets and has given security 
upto an amount and in a manner approved by the State 
Government for the payment of the entertainment tax.".
insertion of 4. In the principal Act, after section 5, the following section 
n e w shall be inserted, namelysection 5A.
5A-"A ssessm ent".- (1) If the taxing authority is 
satisfied that any return submitted under section 4 by a 
proprietor in relation to a cinematograph exhibition 
and cable service is correct and complete, he shall 
assess the amount of tax payable, if any, by the 
proprietor on the basis thereof.
(2) If no return is submitted under section 4 by a 
proprietor, in relation to a cinematograph exhibition 
and cable service or if the return submitted by such 
proprietor appears to the taxing authority to be 
incorrect or incomplete, he shall, after giving such 
proprietor a reasonable opportunity of being heard and 
after making such enquiry as he considers necessary, 
assess to the best of his judgement the amount of 
entertainment tax, surcharge, service tax or film 
surcharge payble under this Act by such proprietor. 
Where such proprietor fails to submit the return within 
such date as may be prescribed by rules made under 
this Act or the date specified in the arrangement

394 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 5, 2004 
approved by the State Government, as the case may 
be, the taxing authority may, if he is satisfied that there 
is no reasonable cause for the default, direct such 
proprietor to pay by way of penalty in addition to the 
amount of entertainment tax, surcharge, service tax, 
film surcharge so assessed a sum not exceeding 
double that amount. The amount of entertainment tax, 
surcharge, service tax or film surcharge so assessed 
and the penalty so imposed shall be paid by such 
proprietor within the date specified in a notice, issued 
in this behalf by the taxing authority.
(3) Where -
(a) any proprietor in relation to any entertainment, other
than cinematograph exhibition and cable service, has 
not obtained any prior permission from the taxing 
authority before holding any entertainment, or
(b) any proprietor referred to in clause (a) has not 
furnished any particulars to the taxing authority as 
required under the provisions of this Act or the rules 
made thereunder, or
(c) upon enquiry or information received, if the taxing 
authority has reasons to believe that proprietor referred 
to in caluse (a) has furnished incorrect particulars at 
the time of obtaining permission from the taxing 
authority to hold any entertainment referred to in this 
sub-section, the taxing authority shall, in such 
manner, as may be prescribed, proceed to assess to the 
best of his judgement the amount of entertainment tax 
payable by such proprietor after giving such proprietor 
a reasonable opportunity of being heard, and direct 
such proprietor to pay the amount of tax so assessed in 
such manner and by such date as may be prescribed."
M. K. DEKA, 
Commissioner & Secretary to the Govt, of Assam, 
Legislative Department, Dispur.
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & 
Sty., Assam, Guwahati-21 (Ex-Gazette) No. 107-500-600-5-3-2004.

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