Assam Amusements and Betting Tax (Amendment) Act, 1946
No: 6 Dated: Oct, 30 1946
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1946
ASSAM ACT VI OF 1946
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, to raise the rate of tax and to provide for its collection ;
It is hereby enacted as follows :—
1. Short title, extent and commencement.:- (1) This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1946.
(2) It extends to the whole of Assam.
(3) It shall come into force on such date as the Provincial Government may, by notification in the Official Gazette, appoin t.
2. Amendment of section 2 of Assam Act VI of 1939:- After clause (3) of section 2 of the Assam Amusements and Betting Tax Act, 1939 (hereinafter referred to as the principal Act), the following clause shall be inserted, namely :—
“ (3A) ‘Commissioner’ means the Commissioner of Taxes app ointed under section 2A or the officer empow ered thereunder to discharge the functions of such authority.”
3. Insertion of new sections 2A and 2B in Assam Act VI of 1939:- Afte r section 2 of the principal A ct the following sections shall be inser ted, namely :—
“ 2A. Taxing Authorities .—The Provincial Government may, for carrying out the purposes of this Act, appoint a person to be Commissioner of Taxes or empower, by notification in the Official Gazette, any official to discharge the functions of such authority.
2B. Delegation of Commissioner's powers.—Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the Official Gazette , delegate any of his powers und er this Act to any official and any such official shall ther eupon exercise the said powers.”
4. Amendment of section 3 of Assam Act VI of 1939:- In section 3 of the principal Act,—
(i) in sub-section (1) for the words “ half an anna ” , “ one anna ” , “ four annas”, “six annas” and “ three annas” occu rring respectively aga inst items (i), (ii), (iii), (iv) and (v) the words “ nine pies” , “ one and a half annas” , “ six annas”, “nine annas” and “ four and a half annas” shall respectively be substituted ; and
(ii) in sub-section (2) for the words “ twenty-five” the words “ thirty-seven and a half” shall be substitu ted ;
(iii) In sub-section (3) for the words “ twenty per centum’, the words “ thirty per centum ” shall be substituted.