Assam Amusements and Betting Tax (Amendment) Act, 1940

No: 5 Dated: Apr, 19 1940

Assam Amusements and Betting Tax Act, 1939

Assam Amusements and Betting Tax (Amendment) Act, 1940

(Assam Act No. V of 1940)

    An Act to amend the Assam Amusements and Betting Tax Act, 1939.

Preamble:-  Whereas it is expedien t to amend the Assam Amusements and Betting Tax Act, 1939, for the purpose hereinafter appearing ; it is hereby ena cted as follows :—

1. Short Title:- (1) This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1940.

(2) It shall come into force at once.

2. Amendment of section 2(4) of Assam Act 6 of 1939:- In Section 2 of the Assam Amusements and Betting Tax Act, 1939, for clause (4) the following shall be substituted, namely :—

“ (4) ‘Entertainment’ includes any exhibition, performance, amusement, game or sport or a series of exhibitions, performances, amusements, games or sports, to which persons are admitted for payment , and the continuity of which is unbroken, or is only broken by such inte rvals as are in th e opinion of th e Provincial Government a normal or usual feature thereof.”