The Assam Amusements and Betting Tax (Amendment) Act, 2009

THE ASSAM GAZETTE
EXTRAORDINARY
w  w r o ttFk d
PUBLISHED BY THE AUTHORITY
42 fW jT, 7 2009, 18 4T V , 1930 ( ^ )
No. 42 Dispur, Saturday, 7th February, 2009, 187hMagha, 1930 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH
NOTIFICATION
The 7th February, 2009
No.LGL.21/2002/113:-- The following Act of the Assam Legislative Assembly which 
received the assent of the Governor is hereby published for general information.
ASSAM ACT NO. II OF 2009
(Received the assent of Governor on 6th February 2009)
THE ASSAM AMUSEMENTS AND BETTINGS TAX
(AMENDMENT) ACT, 2009

254 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
Preamble.
Short title, extent 
and commence­
ment.
Amendment of 
section 2.
AN
ACT
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 Sixtieth Year of the Republic of India 
as follows:-
1. (1) This Act may be called the Assam Amusements and Betting Tax 
(Amendment) Act, 2009.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
2. In the principal Act, in section 2, —
(i) in clause (2), between the word ‘held’ and the punctuation mark 
the words “and in case of entertainment through cable service 
and direct to home service or through other, similar electronic 
devices each connection to a subscriber shall be deemed to be an 
admission to an entertainment” shall be inserted;
(ii) in clause (3B), for the existing explanation, the following shall 
be substituted, namely
‘‘ Explanation—  For the purpose of this clause, programme 
means any television broadcast and includes,—
(i) exhibition of films, features, dramas, advertisements and 
serials through video cassette recorders or video cassette 
players;
(ii) any audio or visual or audio-visual live performance or 
presentation;”;
(iii)for the existing clause (4), the following shall be substituted, 
namely:—
“(4) Entertainment” ’ means any exhibition, performance, 
amusement, game or sport, music, cultural and dramatic 
performances, entertainment by electronic devices and it 
includes,- "
(i) cinematograph exhibition including video shows (ii) cable 
service, (iii) direct to home service, (iv) park or garden, (v)
Assam 
Act VI 
of 1939.
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 255
2
amusement park, (vi)video game parlour, (vii) recreation 
parlour where a game such as bowling, billiards, snooker or the 
like by whatever name called is provided, (viii) river cruise or 
boat ride or water sports or para sailing or boat skiing or 
any other similar activities, (ix) discotheques, (x) fashion show, 
(xi) beauty pageant, (xii) circus, (xiii) magic shows and (xiv) 
horse race:” ;
(iv) for the existing clause (7), the following shall be substituted, 
namely:-
“(7) “payment for admission” means any payment for seat or 
other accommodation in any form in a place of entertainment 
and includes,—
(i) any payment made for cable service or direct to home 
service;
(ii) any payment by whatever name called for any purpose 
whatsoever connected with an entertainment which a 
person is required to make in any form as a condition 
of attending or continuing to attend the entertainment, 
either in addition to the payment, if any, for admission 
to the entertainment or without any such payment for 
admission;
(iii) any payment made for the use of any instrument or 
contrivance which enables a person to get a normal or 
better view or hearing of the entertainment which, 
without the aid of such instrument or contrivance, such 
person would not get;
(iv) 'any payment made by a person who having been 
admitted to one part of a place of entertainment is 
subsequently admitted to another part thereof, for 
admission to which a payment involving a tax or a 
higher rate of tax is required; and
(v) any payment made in whatsoever manner for an 
entertainment by any modem electronic devices;
Explanation.— Any subscription raised, contribution received or 
donation collected in connection with an entertainment, where 
admission is partly or entirely by tickets or invitation specifying 
the amount of admission or reduced rate of ticket shall be 
deemed to be payment for admission;”;
(v) for the existing clause (8), the following shall be substituted, 
namely:-
“(8) “proprietor” in relation to any entertainment means the 
owner and shall include, -
(i) any person connected with the organization of the 
entertainment, or

256 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
Substitution of  
section 2 A .
(ii) any person charged with the work of admission to 
the entertainment, or
(iii) any person responsible for, or for the time being 
in charge of, the management thereof;
(iv) in relation to a cable service,--
(a) a cable operator who provides cable service 
through a cable television network and 
otherwise controls or is responsible for the 
management and operation of a cable 
television network;
(b) owner of an hotel;
(v) in relation to a direct to home service, the service 
provider of such service;”;
(vi) in clause (10), for the existing explanation, the following shall be 
substituted, namely:-
“Explanation.—In case of a hotel or restaurant each room or 
premises where signals of cable television network or direct to 
home service are received shall be treated as a separate place of 
entertainment and, for that purpose, the proprietor of the hotel or 
restaurant shall be the subscriber for each of such rooms or 
premises that receive signals of cable television network or 
direct to home service;”;
(vii) for existing clause (12), the following shall be substituted, 
namely :-
“(12) Mini Cinema Hall” means a mini cinema hall as defined 
under the Assam Cinema (Regulation) Act, 1953.”
3. In the principal Act, for the existing section 2A, the following shall 
be substituted, namely: -
Assam 
Act XIV 
of 1953.
2A. Taxing authorities. (1) The State Government may, for 
carrying out the purposes of this Act, appoint a person to be the 
Commissioner and as many other officers as mentioned in sub­
section (2) to assist him as it thinks fit.
(2) There shall be the following taxing authorities to assist the 
Commissioner:—
(a) Additional Commissioner of Taxes;
(b) Joint Commissioner of Taxes;
(c) Deputy Commissioner of Taxes (Appeals);
(d) Deputy Commissioner of Taxes;
(d) Assistant Commissioner of Taxes;
(e) Superintendent of Taxes;
(f) Inspector of Taxes;
(g) any other person appointed as such by the State 
Government.
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 257
Amendment of  
section 3.
(3) The Commissioner shall have jurisdiction over the whole of the 
State of Assam and the other officers appointed to assist him 
shall have jurisdiction either over the whole of the State or over 
such areas as the State Government may specify.
(4) The Commissioner appointed under sub-section (1) and other 
officers appointed to assist him shall exercise such powers as 
may be conferred and perform such duties as may be required by 
or under this Act.
(5) The Commissioner shall have superintendence over all officers 
and persons employed in the execution of this Act and he may,—
(a) make and issue general rules and specify forms for 
regulating the practice and proceedings of such officers 
and persons;
(b) issue such orders, instructions and directions to such 
officers and persons as he may deem fit, for the proper 
administration of this Act.
(6) All officers and persons employed for the execution of this Act 
shall observe and follow the orders, instructions and directions of 
the officers superior to them:
Provided that no such orders, instructions or directions 
shall be given so as to interfere with the discretion of the Deputy 
Commissioner of Taxes (Appeals) in the exercise of his appellate 
functions.
(7) No person shall be entitled to call in question in any proceedings, 
the jurisdiction of any taxing authority appointed under this 
section, after the expiry' of thirty days from the date of receipt by 
that person of any notice issued by such taxing authority under 
this Act. Any objection as to the jurisdiction of any such taxing 
authority may be raised within the period aforesaid by 
submitting a memorandum to the authority concerned who shall 
refer the question to the Commissioner. The Commissioner shall, 
after giving the person raising the objection a reasonable 
opportunity of being heard, make an order determining the 
question of jurisdiction and his decision in this behalf shall be 
final.”
4. In the principal Act, in section 3 ,-
(a) in sub-section (1),—
(i) for the words, “theatre, cinematograph exhibition, or circus 
or any class of entertainment to which the State

258 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
■ J  to aio,'- Government may apply this sub-section”, the words “class 
of entertainment” shall be substituted;
(i>) in clause (a), in the last portion, for the words, “twelve and 
a half percentum” the word “five percentum” shall be 
substituted;
(iii) for the existing clause (b), the following shall be 
substituted, namely
■  - ■  fto Ila • :  -  o ■ “ (b) In the case of cinematograph exhibition, where the 
payment of admission is —
■  Has (i) rupee five or less — nil;
(ii) rupees twenty or less but more than rupee five — 
thirty percentum of such payment;
(iii) more than rupees twenty— fifty percentum of such 
payment:
■  ■ .  .C  ,  ) £fiob-z ii :
■  •  (S  ' ...
Provided that the State Government 
may, by notification in the Official Gazette, in 
respect of such class or classes of cinematograph 
exhibitions and subject to such conditions and 
restrictions as may be notified, permit any 
proprietor of such cinematograph exhibition to pay 
in lieu of the amount of tax payable by him under 
this section, a lump-sum amount determined in the 
manner prescribed;”;
I
(iv) for the existing clause (bbb), the following shall be •  
substituted, namely:-
■  .. .  u s-
:x< * d:, .  2 /ra  ■  uoi: .< •  .. .
I,:  f.  r -  ,, ... 4  -
“(bbb) In case of cinematographic exhibition in mini 
cinema hall, where the payment for admission is—
- Jb urfw ba.-r .•d m < (i) rupees five or less — nil;
g.unmn;/ ' v A ; ■  m
|k- -3  tlfirf .d c’. '  ft! .•
(ii) rupees twenty or less but more than rupee five 
— twenty percentum of such payment;
(iii) more than rupees twenty— thirty percentum of 
such payment;”;
(V ) for the existing clause (c), the following shall be 
substituted, namely :-
“(c) In any other case,— ten percentum of such 
payment.”;

_________ THE ASSAM
k
rE, EXTRAORDINARY, FEBRUARY 7, 2009
6
259
(vi) for the existing clause (d), the following shall be 
substituted, namely
“(d) Notwithstanding anything contained hereinbefore in 
the sub-section, in respect of a cinematograph -exhibition, a 
tax at the rate of twenty percentum shall be charged and 
paid to the Government of Assam on any enhancement of 
the existing payment for admission as service charge. Such 
service charge shall not exceed—
(i) rupees five per ticket where the existing 
payment for admission is above rupees five;
(ii) rupees ten per ticket where the cinematograph 
exhibition hall provides dolby and digital sound 
system;
(iii) rupees eight per ticket where the cinematograph 
exhibition hall provides push back seat;
(iv) rupees seventeen per ticket where the 
cinematograph exhibition hall provides air 
conditioning system with back-up generator:
Provided that no service charge shall be 
collected where payment for admission is rupees five or 
less;”;
(vii) in clause (e), in the second proviso for the figure and words 
“25 naye paise”, the words “five rupees” shall be 
substituted;
(viii)in clause (e), after the existing third proviso, in the 
Explanation, for the words, “five naye paise”, the words 
“fifty paise” shall be substituted;
(b) for existing sub-section (3), the following shall be substituted, 
namely
“(3) The State Government may, on the application of a 
proprietor of any entertainment, permit such proprietor, on such 
conditions as it may prescribe to pay a lump-sum amount in lieu 
of the amount of tax payable by him under this section.”;
(c) after sub-section (6), the following new sub-section (7) shall be 
inserted, namely:-
“(7) The State Government may, by notification in the Official 
Gazette, vary the rates of tax under this Act and on such 
notification being issued, the rate of tax shall be deemed to have 
been amended accordingly:

260 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
/  -  .  ........... -  - •  •  .........................................  - ..................................... .
Provided that the rate of tax to be 
specified or varied by the State Government in respect of any 
class of entertainment shall not exceed fifty percentum.”
Amendment of  
section 3C.
5. In the principal Act, in section 3C,—
(i) in sub-section (1),-—
(a) the words “the service provider” occurring in between the 
word “and” and the word “o f’ shall be omitted;
(b) in between the words, “the” and “Government”, the word 
“State” shall be inserted;
(ii) in sub-section (2), after the word “the” and before the word 
“Government”, the word “State” shall be inserted;
(iii) in sub-section (3), in between the words, “the” and 
“Government”, wherever they occur, the word “State” shall be 
inserted.
Amendment of  
section 4.
6. In the principal Act, in section 4,—
(i) In clause (a), in the beginning, before the words “with a 
ticket stamped”, the words “in case of a cinematograph 
exhibition” shall be inserted;
(ii) in clause (b), for the words “ State Government”, wherever 
they occur, the word “ Commissioner” shall be substituted;
(iii) in clause (c), for the words “ State Government”, wherever 
they occur, the word “ Commissioner” shall be substituted;
(iv) in second proviso, the word “second” occurring in between 
the word “the” and the word “proviso” shall be omitted.
Amendment of  
section 4A.
7, In the principal Act, in section 4A, for the words, “Any officer 
authorised by the State Government”, the words “The Commissioner 
or any officer authorized in this behalf by him” shall be substituted.
Substitution of  
section 5.
8. In the principal Act, for the existing section 5, the following shall be 
substituted, namely :-
“5. Returns. (1) Every proprietor shall furnish a correct and 
complete return in such form for such period, by such dates and to 
such authority, as may be prescribed:
Provided that different periods may be 
prescribed for different classes of entertainment for the purpose of 
filing return:
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 261
Provided further that in respect of an 
entertainment which is a single event or which is held for a duration 
less than a week, the proprietor shall submit such return, as may be 
prescribed, forthwith upon conclusion of such entertainment.
(2) If any proprietor having furnished a return under this section, 
discovers any omission or any other error in the return so filed, he 
may, without prejudice to the charge of any interest, furnish revised 
tax return in the prescribed manner and within the prescribed time.
(3) When the tax payable is required to be paid in accordance with 
return, every proprietor, before submitting such return as required by 
sub-section (1), shail, in the prescribed manner, pay the full amount 
of tax, interest and any other sum payable by him according to such 
return or the differential tax payable according to the revised return 
furnished, if any, and shall furnish along with the return or revised 
return, as the case may be, a receipt showing full payment of such 
amount into the Government account.”
Substitution of  
section 5A.
9, In the principal Act, for the existing section 5A, the following shall 
be substituted, namely :  --
“5A. Assessment. (1) If the Commissioner or any officer authorized 
in this behalf by hirn is satisfied that any return furnished by a 
proprietor is correct and complete and that the tax under the 
provisions of this Act due thereon is paid in full, such return be 
accepted and assessment shall be deemed to have been made on the 
basis thereof.
(2) If any proprietor,—
(a) has failed to give information or take permission as required 
under Section 12 B or has furnished incorrect particulars at 
the time of obtaining permission from the Commissioner or 
any officer authorized in this behalf by him ; or
(b) has not furnished return in relation to an entertainment for 
any period by the prescribed date; or
(c) has furnished incomplete or incorrect return in relation to an 
entertainment for any period ; or
(d) has not maintained any records or has failed to maintain 
records in accordance with the provisions of this Act,
the Commissioner or any officer authorized in this behalf by 
him shall, after giving the proprietor a reasonable opportunity 
of being heard and after making such enquiry as he considers 
necessary, assess to the best of his judgment any amount payable 
under this Act by such proprietor within a period of three years 
from the expiry of the year to which the period of entertainment 
relates and may also impose a penalty equal to twice the

262 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
Substitution of 
section 6.
Amendment of 
section 7.
difference between the amount of tax so assessed and tax paid, 
if any.
(3) Where the Commissioner or any officer authorized in this behalf 
by him is of the opinion that any tax payable under this Act has 
escaped assessment or has been under-assessed or has been 
assessed at a lower rate, such authority may proceed to reassess, 
to the best of his judgment, tax so due within a period of five 
years from the expiry- of the year to which the period of 
entertainment relates:
Provided that no order under this sub-section shall be 
passed without giving the proprietor an opportunity of being 
heard.”
10. In the principal Act, for the existing section 6, the following shall be 
substituted, namely,--
“6. Interest. If any proprietor fails to pay the amount of tax due 
within the time prescribed for its payment, such proprietor shall, in 
addition to the tax, be liable to pay simple interest, at the rate of one 
and half per cent, per month on the amount of tax not so paid or on 
any less amount thereof remaining unpaid during such period, for the 
period commencing on the day following the date of expiry of the 
due date to the date of payment or the date of assessment, whichever 
is earlier. If"  any dealer fails to pay interest along with return or 
revised return in accordance with the provisions of this sub-section, 
such interest shall be levied by the Commissioner or any officer 
authorized in this behalf by him.
Explanation For the purpose of calculating interest;—
(a) ‘month’  shall mean thirty days;
(b) where the period of default is in respect, of a period of less than 
one month, the interest shall be computed proportionately.”
11. In the principal Act, in section 7, :—
(i) for sub-section (1), the following shall be substituted, namely :-
“(I) The proprietor shall be liable to pay the amount of the tax 
payable under this Act ,~
(a) in the case of admission by stamped tickets, by means 
of stamps to be affixed on the tickets in the prescribed 
manner; or
(b) in accordance with returns of the payments for 
admission to the entertainment and on account of tax; 
or
(c) in accordance with results recorded by any mechanical 
contrivance or electronic device, which automatically
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 263
Insertion of new  
section 9A.
“Applicability of  
the provisions of  
the Assam Value 
Added Tax Act, 
2003.
Substitution of 
section 10.
Substitution of  
section 10A.
registers the number of persons admitted to the 
entertainment.”;
(ii) sub-section (2), shall be omitted;
(iii) in sub-section (3), for the word, “ State Government”, wherever 
they occur, the word “ Commissioner” shall be substituted;
(iv) in sub-section (4). for the word, letter and bracket “clause (c)”, 
the word, letter and bracket “clause (d)” shall be substituted.
12. In the principal Act, after section 9, a new section 9A shall be 
inserted, namely: -
9A Subject to the provisions of this Act and rules made thereunder, 
sections 44, 45, 46, 55, 61, 79, 80, 81, 82, 83, 98, 99,100, 102 of 
the Assam Value Added Tax Act, 2003 arid the rules made 
thereunder, orders, notifications issued thereunder shall mutatis 
mutandis apply to a proprietor in respect of any tax levied and 
payable under this Act, as if those sections were mutatis 
mutandis incorporated in this Act and the rules framed and 
orders and notification issued under those sections were mutatis 
mutandis issued under the relevant sections so incorporated 
under this Act.”
13. In the principal Act, for the existing section 10, the following shall 
be substituted, namely
“ 10. Recovery of tax. Any sum due on account of tax, interest, 
penalty under any provision of this Act shall, without prejudice to 
' any other mode of recovery available to the Government under any 
other law for the time being in force, be recoverable as arrears of 
land revenue.”
14. In rhe principal Act, for the existing section 10A, the following 
shall be substituted, namely :~
“ 10A. Composition of offences. (1) The Commissioner or any 
officer authorised in this behalf by him may, either before or after the 
institution of proceedings of prosecution for any offence punishable 
under this Act, accept from any person charged with such offence, 
by way of composition,—
(a) where the offence consists of the failure to pay or the 
evasion of, any tax recoverable under the provisions of 
this Act, in addition to the tax so recoverable, a sum of 
money not exceeding double the amount of tax 
recoverable:
Assam 
Act v in  
of 2003.
 
 
 
 
 
 
 
 
 
264 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
■
Provided that such authority shall not accept any 
sum by way of composition which is less than twenty- 
five percent of the amount of tax recoverable;
(b) in any other case, a sum of money not exceeding fifty
thousand rupees subject to a minimum of rupees two 
thousand, in addition to the tax recoverable.
(2) The Commissioner or any officer authorised in this behalf by 
him shall not compound an offence under this section and pass 
an order for payment of the composition money unless the 
person concerned admits in writing that he has committed the 
offence.
(3) Where such authority compounds an offence under this section, 
the order,—
(a) shall be in writing and specify the offence committed, 
the sum of money to be paid, the due date for the 
payment, and date by which the proof of such payment 
is to be produced;
(b) shall be served on the person who committed the 
offence; and
(c) shall be final and not subject to any appeal.
(4) On payment of the full composition money, no further 
proceedings shall be taken against the accused person in respect 
of the same offence and any proceedings, if already taken, shall 
not be further proceeded with.”
Amendment of  
section 11. 15. In the principal Act, in section 11, sub- section (2) shall be omitted.
Amendment of 
section 11A.
16. In. the principal Act, in section 11A, for the words, “An officer 
authorised by the State Government in this behalf, the words “The 
Commissioner or any officer authorised in this behalf by him” shall 
be substituted.
Substitution of  
section 12.
17. In the principal Act, for section 12, the following shall be 
substituted, namely
“Rules 12.(1) The State Government may, subject to the condition of 
previous publication, make rules, by notification, for carrying out the 
purposes of this Act:
Provided that if the State Government is satisfied that 
circumstances exist which render it necessary for it to take 
immediate action, if any, it may make any rules without such 
previous publication:

THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 265
Provided further that any rule under this Act may be 
made so as to have the retrospective effect.
(2) In particular and without prejudice to the generality of the 
foregoing power, such rules may provide for,—
(a) for the supply and use of stamps or stamped tickets, or 
for the stamping of tickets sent to be stamped; and for 
securing the defacement of stamps when used;
(b) for the use of tickets covering the admission of more 
than one person and the calculation of the tax thereon; 
and for payment of the tax on the transfer from one part 
of a place of entertainment to another and on payments 
for seats or other accommodation;
(c) for controlling the use of barriers or mechanical 
contrivances (including the prevention of the use of the 
same barrier or mechanical contrivance for payments of 
a different amount), and for securing proper records of 
admission by means of barriers or mechanical 
contrivances;
(d) for the checking of admission, the keeping of accounts 
and the furnishing of returns by the proprietors of 
entertainment to which the provisions of section 3, sub­
section (3), are applied or in respect of which the 
arrangements approved by the State Government for 
furnishing returns are made under section 4;
(e) for the renewal of damaged or spoiled stamps and for the 
procedure to be followed on applications for refund 
under this chapter or under the rules made thereunder;
(f) for the keeping of accounts of all stamp used under this 
chapter;
(g) for the presentation and disposal of applications for 
exemption from payment of the entertainments tax or for 
the refund thereof made under the provisions of this 
chapter;
(h) for proper maintenance of accounts and submission of 
returns;
(i) for the time and manner of payment and collection of the 
tax, interest and penalty under this Act;
(j) for completion of assessment and issuing a demand 
notice;
(k) for any other matter for which there is no provision or no 
sufficient provision in this Act and for which provision 
is, in the opinion of the State Government, necessary for 
giving effect to the purposes of this Act, and
(l) for the rates of fees, for petitions, certificates and other 
matters.

266 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
(3) The State Government shall cause every rule made under this 
Act and every notification issued under this Act to be laid, as 
soon as may be, after it is published before the State Legislature 
while it is in session for a total period of thirty' days which may 
be comprised in one session or in two or more successive 
sessions in which it is so laid or the sessions immediately 
following, and if the State Legislature agrees in making any 
modification in the rule or notification or that the rule or 
notification should not be made, the rule or notification shall 
thereafter have effect only in such modified form or be of no 
effect, as the case may be; so, however, that any such 
modification or annulment shall be without prejudice to the 
validity of anything previously done under that rule or 
notification.”
Amendment of 
section 12 A.
18. In the principal Act, in section 12A,—
(i) in sub-section (1 ),—
(a) after the words, “the Commissioner’, occurring in between
the word “If’  and the punctuation mark the words “or
any officer authorised in this behalf by him” shall be 
inserted;
(b) in clause (b), for the words “ one thousand”, the words 
“fifty thousand” shall be substituted;
(ii) sub-section (3) shall be omitted.
Substitution of  
section 13. 19. In the principal Act, for the existing section 13, the following shall 
be substituted, namely
Offences and prosecution. 13. (!) Whoever,-
(a) fails, without sufficient cause, to furnish any 
information required before holding an entertainment; or 
fails to obtain the required permission in respect of an 
entertainment or holds an entertainment while it has been 
prohibited by the Commissioner or any officer authorised 
in this behalf by him; or
(b) fails, without sufficient cause, to furnish any return or 
furnishes a false return; or
(c) fails to deposit the tax due before furnishing the return in 
accordance with the provisions of this Act, or fails to pay 
without reasonable cause the amount of any demand under 
the provisions of this Act; or
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 267
(d) fails, without sufficient cause, to maintain true accounts or 
fails, when directed, to keep any accounts or record in 
accordance with such direction or fails to produce 
accounts and records as required or knowingly keeps false 
accounts; or
(e) refuses to permit or prevents or obstructs, in any manner, 
the Commissioner or any officer authorised in this behalf 
by him under this Act, to enter, inspect and search the 
place of entertainment or any other place where any 
accounts, registers or other documents are believed to have 
been kept or refuses to display material in a computer or 
in a computer floppy or refuses to allow copies or printout 
of the material in a computer or its floppy to be taken in 
accordance with the provisions of this Act; or
(f) prevents or obstructs, in any manner, any officer to seize 
the goods or the accounts, registers or other documents, or 
prevents or obstructs an officer empowered under this Act 
from performing any of the functions under this Act or the 
rules made thereunder; or
(g) } sells any ticket in contravention of the provision of the Act
or willfully evades or attempts to evade tax leviable under 
this Act or willfully attempts, in any manner whatsoever, 
to evade payment of any tax, penalty or interest or any 
other sum or all of them under this Act; or
(h) refuses or neglects to furnish any information which may 
be in his knowledge or possession and which he has been 
required to furnish for the purpose of this Act, or furnishes 
information which is false in any materials particular or 
refuses or fails to comply with any requirement made of 
him under the provisions of this Act; or
(i) willfully acts in contravention of any provisions of this Act 
or the rules made thereunder, for the contravention of 
which no express provision for punishment is made by 
this Act,
shall, without prejudice to his liability under any other 
law for the time being in force and in addition to recovery 
of tax or any other dues payable by him under this Act, on 
conviction be punishable with simple imprisonment for a 
period which shall not be less than six months but which 
may extend to three years and with fine of minimum of 
rupees ten thousand and maximum of rupees fifty 
thousand.
(2) Whoever aids or abets or induces any person in commission of 
any act specified in sub-sections (1) shall, on conviction, be

268 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009
punished with simple imprisonment which shall not be less than 
three months but which may extend to three years with fine not 
exceeding fifty thousand rupees.
(3) Notwithstanding anything contained in sub-sections (1) and sub­
section (2), no person shall be proceeded against under these sub­
sections for the acts referred to therein if the total amount of tax 
evaded or attempted to be evaded is less than rupees one thousand 
during the period of a year,
(4) Where a proprietor is accused of an offence specified in sub­
sections (1), the person deemed to be the manager of the business 
of such dealer shall also be deemed to be guilty of such offence, 
unless he proves that the offence was committed without his 
knowledge or that he exercised all due diligence to prevent the 
commission of the offence.
(5) Where an offence under this Act or the rules made thereunder has 
been committed by a company, every person who'at the time 
when the offence was committed, was in-charge of, and was 
responsible to, the company for the conduct of the business of the 
company or if it is proved that the offence has been committed 
with the consent or connivance of, or is attributable to any neglect 
on the part of, any director, manager, secretary or other officer of 
the company, such director, manager, secretary or other officer as 
well as the company .shall be deemed to be guilty of the offence 
and shall be liable to be proceeded against and punished 
accordingly.
(6) No Court shall take cognizance of any offence under this Act or 
the rules made thereunder except with the previous sanction of the 
Commissioner and no Court inferior to that of a Metropolitan 
Magistrate or a Magistrate of the first class shall try any offence 
under this Act.”
S. M. BUZAR BARUAH,
Joint Secretary to the Government of Assam, 
Legislative Department.
GUWAHATI-Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, 
(Ex-Gazette) No.83-500-600-7-2-2009.

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