Assam Amusements and Betting Tax (Amendment) Act, 1958
No: 5 Dated: Mar, 26 1958
THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1958
ASSAM ACT V OF 1958
An Act further to amend the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939)
Preamble .— Whereas it is expedie nt further to amend the Assam Amusements and Betting Tax Act, 1939(Assam Act VI of 1939), hereinafter called the Principal Act, in the manner hereinafter appearing ;
It is hereby ena cted in the Ninth Year of the Republic of India as follows:—
1. Short title, extent and commencement. — (1) This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1958.
(2) It extends to the whole of Assam.
(3) It shall come in to force with effect from 1st April, 1958.
2. Amendment of Section 2 .— (1) For clause (6) of Section 2 of the Principal Act, the following shall be substituted, name ly:—
“ (6) ‘Prescribed’ means prescribed by rules made under the Act,”
(2) For clause (8) of Section 2 of the Principal Act, the following shall be sub stituted, nam ely :—
“ (8) ‘Proprietor’ in relation to any entertainm ent means the ow ner and shall also incl ude manager, organiser and any person responsible for, or, for the time being, in cha rge of the management thereof” .
3. Amendment of Section 3.— In Section 3 of t he Principal Act in items (i), (ii) and (iii) of sub-section (1) the words “ half anna ” and “ an anna ” wherever they occur shall be substituted by “ five naye paise” ;
(2) the following new sub-section shall be added after sub-section (5), namely:—
“ (6) The liability to pay the entertainments tax shall be on the proprietor of the entertainment” .
4. Amendment of Section 3A (1). —In Section 3A of the Principal Act—in sub-section (1) for the words “ a tax at the rate of rupees two for every show” , the words “for every show a tax at the rate of ten percentum of the total payment for admission received excluding the amount of tax payable under this Act or rupees five whichever is less” shall be substituted.