The Assam Amusements and Betting Tax (Amendment) Act, 2016

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Registered No.-768/97
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THE ASSAM GAZETTE
EXTRAORDINARY  
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PUBLISHED BY THE AUTHORITY
2 8 7 ^ * 1 ^ , W ^ ,2 0 1 6 . 4 W ,  1938 (*EF)
No. 287 Dispur, Friday, 26thAugust, 2016,4th Bhadra, 1938 (S.E.)
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT::: LEGISLATIVE BRANCH
NOTIFICATION
The 26th August, 2016
No. LGL.21/2002/191.-The foIlowingAct ofthe Assam Legislative Assembly which received the assent of 
the Governor on 24th August, 2016 is hereby published for general information.
ASSAM ACT NO. VIII OF 2016
(Received the assent of the Governor on 24th August, 2016)
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016.
 
 
1338 THEASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016
AN
ACT
Preamble.
Short title, extent 
and commence­
ment
further to amend the Assam Amusements And Betting Tax Act, 193$.
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 Sixty-seventh Year of Republic of India 
as follows
1.(1) This Act may be called the Assam Amusements And Betting Tax 
(Amendment) Act, 2016.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force at once.
Assam 
Act VI 
of 
1939.
Amendment of  
section 3 2. In the principal Act, in section 3, in sub-section (I),-
(i) for the existing clause (b), the following shall be substituted, 
namely
“(b) In the case of cinematograph exhibition, where the payment 
of admission is —
(i) rupee five or less —-  nil;
(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:
Provided that the State Government may, by 
notification in the Official Gazette, in respect o f such class 
or classes o f 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;”;
(ii) for the existing clause (bbb), the following shall be substituted, 
namely:-
“(bbb) In case of cinematographic exhibition in mini cinema 
hall, where the payment for admission is—  
(i) rupees five or less —  nil;
(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;”;
 
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 1339
(iii) for the existing clause (d), the following shall be substituted, 
namely
“(d) Notwithstanding anything contained hereinbefore in this 
sub-section, in respect of a cinematograph exhibition, a 
tax at the rate o f thirty percentum shall be charged and 
paid to the Government of Assam on any payment for 
admission as service charge. Such service charge shall 
not exceed —
(i) rupees eight per ticket where the cinematograph 
exhibition hall does not provide air conditioning 
system;
(ii) rupees twelve 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;”;
(iv) after the existing clause (e), the following new clause (f) shall be 
inserted, namely
“(f) In case of cinematograph exhibition, in addition to payment 
for admission and applicable service charge, a cess at the 
rate of rupee one per ticket shall be charged and paid to the 
Government of Assam. Such cess shall be credited and 
appropriated towards “ Silpee Aru Kalakushali Kalyan 
Nidhi” which shall be utilized exclusively for the welfare of 
the cine workers;”
S. M. BUZAR BARUAH,
Secretary to the Government of Assam, 
Legislative Department, Dispur.
G uw ahatiPrinted and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21 . 
Ex. Gazette No. 573 - 400 + 10 - 26 - 08 - 2016.

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