Assam act 005 of 1940 : The Assam Amusements and Betting Tax (Amendment) Act, 1940

Department
  • Finance (Taxation) Department
Ministry
  • Ministry of Health and Family Welfare
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ASSAM ACT V OF 1940

TH E ASSAM AM US EM EN TS AND BET­ TIN G TA X (AM EN DM EN T) ACT, 1940

[Passed by the Assam Le gislatur e]

(Received the assent of the Gove rnor on the 19th Apri l, 1940)

[Published in the Assam Gazette of the 1st May 1940]

An Ac t to amend the Assam Amusements and Bettin g Ta x Act, 1939

Prea mble. Whereas it is expedien t to amend the Assam Assam Act Amusem ents and Betting Tax Act, 1939, for the V I o f 1939. purpose hereinafte r app ear ing ; it is hereby

ena cted as follows :■— Sh or t T it le . T Th is Act may be called the Assam Amuse­

ments an d Betting Tax (Am endm ent) Act, 1940. 2. It shall come into force at once.

ofne&c™e n t 3- I’1 Section 2 of the Assam Amusements and tion 2(4) o f Betting Ta x Act, 1939, for c lause (4) the follow- Assam A ct ing shall be substituted, namclv :— V I o f 1939.

“ (4) ‘Ente rta inment’ includes any exhibition, performance, amusem ent, game or spor t or a series of exhibitions, performances, amusements, games or sports , to which persons are adm itted for paym ent , and the con tinu ity of which is unb roken, or is only broken by such inte rval s as are in th e opin ion of th e Provincial Governm ent a normal or usual feature thereof.”

Pric e : In dian — One anna] [Price : Eng lis h— Id .

A . G . P. (L . C .) N o . 18— 750+60— 3-6-1940.

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