The Assam Amusements and Betting Tax (Amendment) Act, 2008

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THE ASSAM GAZETTE
EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY 
*R 109 8 2008, 19 W -j 1930 (*l< p)
No. 109 Dispur, Tuesday, 8th April, 2008, 19th Chaitra, 1930 (S.E.)
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH
NOTIFICATION
The 8th April, 2008
No. LGL.21/2002/83.—  The following Act of the Assam Legislative Assembly which 
received the assent of the Governor is hereby published for general information.
ASSAM ACT NO. X OF 2008
(Received the assent of the Governor on 5th April, 2008)
TliE ASSAM AMUSEMENT&VND BETTING TAX (AMENDMENT) ACT, 2008
AN
ACT
further to amend the Assam Amusements and Betting Tax Act, 1939.
Preamble. 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;
Assam 
Act VI 
of 1939.
It is hereby enacted in the Fifty-ninth Year of the Republic of India as 
follows:-
Short title, extent 
and commence­
ment.
1.(1) This Act may be called the Assam Amusements and Betting Tax 
(Amendment) Act, 2008.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
Amendment of 
section 2.
. 2 .  In the principal Act, tn section 2, — .
(i) after clause (3C), a new clause (3CC) shall be inserted, namely:—
“(3CC) “direct to home service” means a service for multi channel 
distribution of programmes direct to subscribers’  premises by up-linking 
to a satellite system,”;

436 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 8. 2008
Amendment of 
section 3C.
(ii) in clause (4), between the words “entertainment by” and “cable television 
network”, the words “direct to home service and” shall be inserted;
(iii) for the existing clause (10), the following shall be substituted, namely:-
“(10) “subscriber” means a person who receives the signal of cable 
television network or of direct to home service at any place 
indicated by him without further transmitting to any other person.
Explanation -  In case of hotels, each room or premise where signals of 
cable television network or of direct to home service are received shall 
be treated as a subscriber.”.
3. In the principal Act, in section 3C,—
(i) in the heading, after the words “cable service”, the words “and direct to 
home service” shall be inserted;
(ii) in sub-section (1), between the words “cable service” and “shall be 
liable”, the following words shall be inserted, namely:—
“and the service provider of the direct to home service”.
MOHD. A. HAQUE,  
Secretary to the Government o f Assam, 
Legislative Department, Dispur.
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 
(Ex-Gazette) No. 217-500-600-8-4-2008.
 
 

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