No: 14 Dated: Jun, 01 1999

THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1999

ASSAM ACT NO. XIV OF 1999

    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, hereinafter referred to as the principal Act, in the manner hereinafter appearing;

    It is hereby enacted in the Fiftieth 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, 1999.

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

2. Amendment of section 2:- In the principal Act, in section 2, —

(i) after clause (3A), the following shall be inserted as clauses (3B) and (3C), namely "

(3B) "cable service" means the transmission by cables of programme including retransmission by cables of any broadcast television signal;

(3C) "cable television network" means any systemconsisting of a set of closed transmission paths and associated signal generation, control and distribution equipment designed to provide cable service for reception by multiple subscribers ;"

(ii) in clause (4), between the word 'thereof' and punctuation mark ’ ; ' , the following shall be inserted, namely "and also includes entertainment through cable service and video cinema" ;

(iii) in clause (7), between the word 'entertainment' and the punctuation mark ' ; ", the following shall be inserted, namely "and also includes any payment for cable service" ;

(iv) after clause (9), the following shall be inserted as clause (10) and clause (11), namely "

(10) "subscriber" means a person who receives the signal of cable television network at a place indicated by him to the proprietor of the cable television network without further transmitting it to any other person.

Explanation:- In case of hotels, each room or premise where signals of cable television network are received shall be treated as a subscriber.

(11) "video cinema" means any place where exhibition of cinematograph film or moving pictures or series of pictures in public, organised by playing or replaying of pre-recorded casette by means of a video casette player or recorder either on the screen of a television set or videoscope or otherwise is provided for commercial purposes."

3. Amendment of section 3:- In the principal Act, in section 3, in sub-section (1), in clause (b), after the existing proviso, the following new proviso shall be inserted, namely :-

"provided further that the Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be n otified, perm it any pro p rieto r 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."