Assam act 012 of 1962 : The Assam Amusements and Betting Tax (Amendment) Act, 1962

  • Date:
Department
  • Finance (Taxation) Department
Ministry
  • Ministry of Andaman and Nicobar Administration
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ASSAM ACT No .XII OF 1962

THE ASSAM AMUSEMENTS AND BETT ING TA X (AM END MENT)

ACT, 1962

(As passed by the Assembly)

Rec eive d th e as se nt o f the Go vernor o n th e 3rd July 1962

[Published in the Assam Gazette, Ex tra ordin ary , da ted the 4th July 1962] An

Act

further to amend the Assam Amusements and Betting Tax Act, 1939. Preamble. Whereas it is ex pedient fur the r to a mend the Assam Assam Act Amusem ents and Betting Ta x Act, 1939, here inaf terVI of1939- called the princi pal Act, in the manner here inaf ter ap pe ar in g:

It is hereby enacted in the Th irt ee nth Year of the Repub lic of I nd ia as follows :—

Short title, j. (j ) This Act ma y be called the Assam Amuse- 'comm ence-rnents an

d Bettin g Tax (Am endm ent) Act, 1962. ment.

(2) It shall have the like extent as the ^principal

Act.

(3) It shall come into force on such date as the Sta te Government may, by noti ficat ion in the Official Gazett e, appo int .

Amendment of section 3 , . . of Assam v1

'

Act VX of

1939.

In section 3 o f the prin cipal Act, in sub-sec tion

(1) for t he por tion following the colon and dash after the word 'below ', the following shall be subs ti- tuted , na mely:—

" (a) in the case of games, spor ts, music or dra- matic perfo rmances o rgan ised by a Sta te body (or any oth er body affiliated to it) which is e ither regi stered under the Socie- ties R egistra tion Act, 1860, or affiliated toA,ct2SXI ot an all -In dia bod y con stituted for similar8 pur pose....... twelve and a ha lf per cen tum

of such pa ym en t; (b) in any other case, where the pay ment for admission is— (i) less th an one...tw enty -five per centum of rupee. such p ay m en t;

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(ii) one rupee or. ..th irty -seven an a a nah more b ut less per centum oi su tn than two pay ment j

rupees.

(iii) two rupees or, , fifty per cen tum of more. pa ym en t;

Provided that there shall not be charged , levied and paid to the Sta te Governme nt any tax where the highes t pay ment for admission does not exceed 25 naye paise ." ;

(2) the following Expla nat ion shall be inserted at the end, namely :—

"Explanation.—The ra te of tax shall be charged and levied on the paym ent for admission excluding the tax and if the amount of t ax so arr ived at is no t a mu ltip le of five naye paise, it shall be rou nde d to the next h igher m ultiple ol five naye p aise."

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