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ASSAM ACT VI OF 1939
THE ASSAM AMUSEMENTS AND BETTING
TAX ACT, 1939
{Passed by the Aeu.m Legi•latu~e] [Revised the assent of the Governor on the 23rd May 1939] [Published in the Assam Ga{etle of the 31st May 1939] An Act to make an addition to the public reuenue of Assam and .for that purpose /11 impose a tax on enlertainmenJs and other amuse- ments and on certain forms of betting.
Preamble. WHEREAS it is necessary to make an addition to the public revenue of Assam and for that purpose to impose a tax oh entertainments and other amusements and on certain forms of betting ;
It is hereby enacted as follows:~
Short tide 1. (1) This Act may be called the Assam Amusements ntt"nt and and Betting Tax Act, 1939.
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me~~t. (2) It extends to th~ whole of Assam.
(3} It shalt come into force on such
CHAPTER l
ENTE.RTAL~MENTS . TAX
Ddioitiont. 2. In this chapter, unless there is anything repugnant m the subject or context~-
(1) " Admission n includes admission a'S a spectator <>r as one of an audiel'l()C, and admission for the purpose of amusement by taking part in an entertainment ;
(2) " Admis~ion to an entertainment " includes ad mission to any place in which. the entertain- ment is held ;
(3) " Agriculture " indttdes hortit:ulture and live- stock breeding ~
{4) " Entertainment n includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ;
(S) ••. Live-stock" includes animals of every descrip- tion ;
(6) '' Notification ,. means a notification published in the Official Gazette ;
l>n,;e Indian 2 aflnns]
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(7)
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" Payment for admission " includes any payment made by a person who having been admitted to one part of a place of entertainment is sub- sequently admitted to another part thereof, for admission to which a. payment involving a tax or a higher rate of tax is. required, and any payment for seats or other accemmodation in a place of enh~l tainment ;
(8) " proprietor " in relation to any entertainment includes any person respon.sible lor the manage- ment thereof ; and
(9) "society '' includes a company, institution, club or other association of pcusons by whatever name called.
Tax on rmY" 3. (1) Except as ~therwise expressly p:rodded il'l this mden~~. for Act there shall a.s from the date on which this Act comes a mJ91on to · r b 1 d 1 · d -.l 'd I G tntc r t a i n.-·lnto 10FCC~ e .: 1arge , evte , auu pat to t 1e ovcrnmcnt menta. of Assam a 1a:M, hereinafter referred to as the entertainments
tax, on all payments fbr admission to any theatre, cinemato-
graph exhibition~ or ci.rcu,s. or any class of entertainment
to which the Provincial Government may apply this sub-
section, at the rates specified below:-
Where the payment excluding the amount of the tax-
(i) is less than eight annas. half an anna,.
(ii) is eight annas or more but is less than ()De rupee one anna,
(iii) is one rupee or more but is Tess than two.Jupees four annas,. (iu) is two rupees. six annas,
(u) is more than two rupee.s, for every rupee or part 111 excess of the first two rupees, in addition to the pa) ment on the first two rupees three anrras.
(Z) The Tate of the entertainments tax in the case of all payments for admissioZl to any race-course }hall be 0 twenty- five per centum.
(3) The Provincia) Government may, on the applica- tion of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (I), allow the proprietor on such conditions as it may prescribe to pay the amount or the tax due by means of a. consolidated payment or twenty per centum of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax.
(4) The ·entertainment tax, in the r'.case of theatres, cinematograph exhibitions and circuseS and any other class of entertainment whtcb the Provinci:tl Government may direct, shall be charged, levied and:raid with effect from the date on which this Act comes into Ioree .
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~~ion. 4. No person c;hall be admitted for payment to any to entertain· entertainment where the payment is subject to the entertain- tne."D.ts. mentes tax, e.xcept-
(o) with a ticket stamped with an impressed, embosse::l, cngra\'ed -or adhesive stamp (not beR>r~ - med) issuc:
(b) in special cases with the approval of the Provincial Government, through a barrier which, or by means of a mechani<:al contrivance which, auto· matically registers the number of person admitted, unless the proprietor of the entertainment has made arrange- ments approved by the Provincial Government for furnishing returns of the payments for admisc;ion to the entertainment and bas given security up to an amount and in a manner approved by the Provincial Government for the payment of the entertainments tax.
~na.lty for 5. If a:,y perc;on is admitted for payment to any place ·~~-~aymcnt of entertainment and the provisions of section 4 are not 0 ax. complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, he liable in respe-ct of each such offence to a fine not exceeding five hundred rupees, and shall in addition be liable to pay any tax which should have been paid. S(cdtio
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ns ' 6. The p1·ovisions of sections 4and 5 shall not apply to un not to . • f h' h I'd d apply in any cn:ertammcnt m resp<;ct o w tC a. conso 1 ate pay- c:crt:un casc:s. ment JS made under srctlOn 3, sub-sect1on (3). f 7. (1) The entertainments tax shall be charged in respect
Manner ' of each person admitted for payment, and, in the case of p ayment. admission by stamped ticket, shall be paid by means of the
stamp on the ticket and, in the case of admission otherwise
than by stamped ticket, shall be calculated and paid on the
number of admissions.
(2) The entertainments tax, in the ca~e of ad mission otherwise 1 han by stamped ticket, shall be recoverable from the proprietor.
(3) Where the payment for admission to an entertainment is u:ade by means of a Jump sum paid as a subscription or contribution to any society, cr for a season ticket or for the right of admission to a series of Pntertainments or to any entertainment during a certain pericd of time, or for any privilege, right, facility or thing combined with the r ight of admission to any entertainment, or involving such right •Jf admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, but where the Provincial Government is of opinion that the payment of a lump sum or any payment for a 1icket reprt>sents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the Provincial Government to repr<"sent the right of admission to entertainments in 1opcct ol whtth tht: entertainments tax is payable.
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E.'(emptiom. 8. (1) Tite entertainments tax shall not be charged on p ayments for admission to a ny entertainment where the Provincia l Government is satisfied-
(a)
(h)
tha t the whole of the takings tht>reof arc devoted to philanthropic, religious or charitable purposes wibthout any charge on the takings for any
exp<'nscs of the entertainment ; or
that the entertainment u of a wholly educa tional character (any question on that point to he
determined in the case of difference by the
Provincial Government m the Department of
Education) ; or
(c) that tht' entertainment is provided for partly educational or partly scientific purposts by a society, not conducted or established for profit ; or
(d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry of agri- culture, or the manufacturing industry, or some branch thereof, or the pubHc health, and which is not conducted for profit, and consists solely of an exhibition of the products 0f the industry, or branch thereof~ for promoting the interests of which the society exists or of materia ls, machi- nery, appliances, or food-stuffs, used in the production of those products, or of articles which are or material interest in connection with fthe questions rela ting to the public health, as the case may be ; or
(•) that the entertainment is provided by the manage- men~ of a Tea Estate tor the benefit or the Estate's labour force for which no charge for admission is made.
(2) The Provincial Government may, by general or special order, exempt any entertainment or class of enter- tainments from liability to the entertainments tax . Refund~ in 9 Where the Provincial Government is satsficd that certain cir- the whole of the net proceeds or an entertainment are cu n~tances. devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five per cent. of the gross proceeds have been deduct- ed on account of the expenses of the entertainment, they shall repay to the propnetor the amount of the enterta in- ments tax paid in respect of the entertainment.
llecuveries 10. (1 ) Any sum due on account of the entert a inments tax shall be recoverable by the Provincial Government as a public dcmar.d .
(2) Any fine imposed under t his chapter !:hall be recover- ed in the manner provided m the Cod e of Crimi nal Prccr . V of 1898. dure, 1898, for the recv\cry of fines.
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.-·5 b: T-"'ction. 11. ( 1) Any officer authorized by the Provincial Govern- ,..." ment for the purpose may e:1ter any place of entertainment while the entertainment is proceeding, and any place or- dinarily used as a place of enter~inment at any reasonable times, with a view to seein~ whether the provisions of this chapter or any rules made thereunder are being compli- ed with.
(2) If any person prevents or obstructs the entry of any officer so authori:red, he shall, in addition to any other punishment to which he is liable under any law for the time being in force. be liable on conviction before a Magis- trate to :1 fine not exceeding two hundred rupees.
(3) Every officer authodzed under this section shall Le deemed to be a public servant within the JllCaning of XLV of 1860 section 21 of the Indian Penal Code.
Rules. 12. (1) The Provincial Government may make rules for securing the payment of the c·ntertainments tax and gcnc- rallv for carrying into effect the provisions of this chaptc:r, and in particular-
( a) for the supply and use of stamps or stamped tic- kets, or for the stamping of tickets sent to be stamped ; and for securin~ the defacement of
stamps when used ;
(b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon ; and for the payment of the tax on the transfer from one part of a place of entertain- ment to another and on payments for seats or other accommodation ;
(c) for controlling the use of barriers or mechanical contrivances (inciuding the prevention of the use of the same barrier or mechanical contrivance for payml'nts of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances ;
(d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the pro- • visions of sectiC'n 3, fub-section (3), are applied or in respect of which the arrangements approv- ed by the Provincial Government for furnishing returns are made under section 4 ;
(e) for the renewal of damaged or spoiled stamps and Jor the procedure to be followed on applications for refund under this chapter or under the rules made thereunder ;
(/) for the keeping of accounts of all stamps used under this chapter; and
(g) for the presentation and disposal of applications for exemption from pa}ment of the entertain- ments tax, or for the refund thereof; made under the provisions of this chapter.
(2) If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conv1ction before a l\Iagisu-ate, be liable in respect of each offence to a fine not c~~ceuing fiye hundred rupees.
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Power to P.ovincial Government to delegate cerrain
powers.
DdinitionJ,
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13. The Provincial Government may, by notification in the Official Gazette, delegate ali or any of its powers under this chapter, except those conferred upon it by section 12, and by this section, tv any person or to any authority subordinate to the Provincial Government.
CHAPTER II
TAXES ON CERTAL~ FORMS OF BETTI~O
14. In 'this chapter:-
(1) "backer" includes any person with whom a licensed bookmaker bets;
(2) "bet" includes " wager" and "betting" includes wagering;
(3) "liccnscd: ·bookmakcr" means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agen t under a license or permit issuer! by any racing club or bv the stewards thereof to enable h im to carry on his business or vocation as specified in the license or. permit;
(4) "prescribed" means- prescribed by this chapter or by the rules made thereunder ;
(5) "rac:ng club" include5 a club, aS;~ociation, society or body of persons corporate or incorporate-
(a) formed for the purpose of promoting horse-racing or pony-racing or for holding race-meetings ; or
(b) conducting or controlling such meetings ;
(6) "totalisator" means a totalisator, i n a:n enclosure which the stewards controlling a race-meeting have set apart and includes any instrument, machine, or contrivance known as the totalisator, or any other instrument, machine, or contrivance of a like nature or a ny scheme for enabling any number of persons to make bets with one another on the like principles.
Tax on 15. There shall as from the date on -which this Act totalisators comes into fo:ce, be charged, levied and paid to the and paymen~ Government of Assam out of all monies paid into any totali- thereof. ator by way of stakes or bets, a tax on backers, hereinafter seferred to as the totalisator tax, amounting to seven r cr cent. of every sum so paid ; and seven per cent. of pvery sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the race- meeting on behalf of Government.
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P~cdur~ 16. The stev•ards of a race-meeting shall, ~t such for makan1!l times and in such manner as may be prescribed, forward o1 "+.' ota I• I 'I cl ffi . I I sa.o. · 3x to to t 1e prescn :>e . o ~cer a return . statmg t lC tota . amount ~' Government. of the monies patd mto the totahsator at the meetmg, and
shall at the prescribed time make over to the prescribed
officer the amount of the tax for that meeting.
Accounts of 17. (1) The stewards of a race-meeting shall k<'ep
toralisator accounts in the prescribed form of all monies paid into the
tax. totalisator at that meeting.
Belling tax.
Procedure
f or making
over beuing
tax to Go-
veroem.cnt,
(2) Every person ~having the custody or control of any such accounts shall, when required in writing by an officer empowered in this behalf by the Provincial Government, permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copie• of them.
18. (1) Thl're shall as from the date (Ill which this Act comes into force, be chargeJ, levied and paid to the Government of Assam out of all monies received by a licensed bookmaker for bets made in an enclosure set apart on an} race, a tax on backers, hereinafter referred to as the betting tax, amounting to Sl!ven per_ccnt. of all such monies.
(2) The betting tax shall be deducted or collected by the licensed bookmaker from such monies. or in the case of credit bets at such time as may be prescribed, and shall be deemed to have been paid by the backer on account of the tax, an:l shalJ be retained by the licen;'!d bookmaker on behalf of Government.
19. All sums retained on account of the betting tax shall be made over by the licensed bookmaker, by whom they have been retained, to the prescribed officer at such times and in such manner as may be pres'cribed. Accounts of 20. (1) The stewards of a race-meeting shall, at such bett ing tax. times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the bookmakers licenst'd or permitted by them to carry on the buisness or vocation of a bookmaker _ at that meeting.
(2) All licensed bookmakers shall keep accounts of all sums paid or agreed to be paid to them by backers for bets in, such manner as may be prescribed, and I shall, when required in writing by an officer empowered in this behalf by the Provincial Governmcnt, permit such officer or an office1· authorized in writing by him in his behalf, to inspect and take copies of such accounts. Methods of 21 . (1) The totalisator tax payable undersection 15 shall
Rules.
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(2) All monies which alicensed bookmaker is liable to make over to the prescribed officer undet section 19 shall be recoverable from the licensed bookmaker as a public demand.
22. The Provincial Government may make rules for securing the pa)ment of the totalisator tax and the betting tax, the production and inspection of accounts kept under this chapter and generally for carrying into effect the provi - sions of this chapter, and for dt>aling with such matters as are therein directed to be. prescribed.
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