Registered No. - 768/97
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THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH
NOTIFICATION
The 9th May, 2002
No. LGL.21/2002/5.--The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
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V
3174 THE ASSA.M GAZETTE. EXTRAORDINARY MAY 10 2002
ASSAM A C T No. V III O F 2002
(Received the assent of the Governor on 1st May, 2002)
THE ASSAM AMUSEMENTS AND BETTING TAX(AMENDMENT) ACT. 2002
AN
ACT
further to amend the Assam Amusements and Betting Tax Act, 1939.
Preamble. Whereas it is expedient further to amend Assam the Assam Amusements and Belting Tax Act, Act II of 1939, hereinafter referred to as the principal Act, 1939. in the manner hereinafter appearing ;
It is hereby enacted in the Fifty-third Year o f Republic of India as follows
Short title. I. (1) This Act may be called the Assam extent ami Amusements and Betting Tax (Amendment) Act. ment.
Amendment
of Section 3.
Amendment
of Section 4.
(2) It shall have the like extent as the principal Act.
(3) It shall come intoforce at once.
2. In the principal Act, in section 3, in sub-section (I), in clause (cl). in sub-clause (ii). for the words
"rupee one and fifty paise", the words "rupees two and fifty paise" shall be substituted
3. In the principal Act, in section 4, after clause (a), the following proviso shall be inserted, namely :-
"Provided that in a case where the total entertainment tax per ticket comes to rupees one hundred and above, such entertainment tax, instead of being paid by affixing entertainment tax stamps to the ticket, may be paid by challan into the Government Treasury' in advance and on such payment an endorsement shall be made by the Commissioner or an Officer authorised by him in this behalf on every such ticket indicating the amount o f entertainm ent tax paid and such endoresment shall be signed and sealed by the Commissioner or the Officer authorised by him".
S. K. SINHA,
GOVERNOR OF ASSAM'
K. D. PHUKAN,
Secretary to the Govt, of Assam, Legislative Department. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg.
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