Assam Amusements and Betting Tax Act, 1939

No: 6 Dated: May, 23 1939

THE ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939

(Assam Act No. 6 of 1939)

An Act to make an addition to the public revenue of Assam and for that purpose to impose a tax on entertainments and other amusements and on certain forms of betting;

Preamble. - Whereas it is necessary to make an addition to the public revenue of Assam and for that purpose to impose tax on entertainments and other amusements and on certain forms of betting;

It is hereby enacted as follows:—

1. Short title, extent and commencement. - (1) This Act may be called the Assam Amusements and Betting Tax Act, 1939.

(2) It extends to the whole of Assam.

(3) It shall come into force on such date as the State Government may by notification in the official Gazette, appoint in this behalf.

CHAPTER I

Entertainment Tax

2. Definitions. - In this Chapter, unless there is anything repugnant in the subject or context-

(1) "Admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;

(2) "Admission to an entertainment" includes admission to any place in which the entertainment is held;

(3) "Agriculture" includes horticulture and live-stock breeding;

(4) "Entertainment" includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance, entertainment by electronic devices and entertainment by cable television network or a series of exhibitions, performances, amusements, games, sports, music, cultural and dramatic performances, entertainment by-electronic devices and entertainment by cable television network, to which persons are admitted for payment, and the continuity of which is either broken or unbroken as the case may be, or is only broken by such intervals as are in the opinion of the State Government a normal or usual feature thereof."

(5) "Live-stock" includes animals of every description;

(6) "Prescribed" means prescribed by rules made under the Act;

(7) "Payment for admission" includes 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 any payment for seats or other accommodation in a place of entertainment and also includes any payment for cable service and payment made in any manner for an entertainment by any modern electronic devices;

(8) "Proprietor" in relation to any entertainment means the owner and shall also include manager, organiser and any person responsible for or, for the time being in charge of the management thereof; and

(9) "Society" includes a company, institution, club or other association of persons by whatever name called.

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