The Assam Amusements and Betting Tax (Amendment) Act, 1946

<9 _ ASSAM ACT V OF 1958 TH E ASSA M AM US EM EN TS AND BE TT IN G TA X (AM ENDM ENT) AC T, 1958 (As passed by the Assembly) (R ec ei ve d th e a ssen t o f th e Gov er no r on th e 26 th M ar ch 1958 ) [Pub lished in the Assam Gazette, Ex tra ordin ary , dated the 28th Ma rch 1958] Art Act further to amend the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939). P re am ble .— Whereas it is expedie nt fur the r to amend the Assam Amusements and Bett ing Tax Act, 1939 (Assam Act VI of 1939), herein­ afte r called the Principal Act, in the ma nner her einafte r appearing ; I t is hereby ena cted in the Ninth Year of the Republic of India as follows :— 1. Sh or t ti tl e , ex te nt an d co m m en ce m en t. — (1) This Act may be called the Assam Amusements and Betting Tax (Am endm ent) Ac t, 1958. (2) It extends to the whole of Assam. (3) I t shall come in to force with effect from 1st Apri l, 1958. 2. A m en dm en t o f Sec tion 2 .— (1) For clause (6) of Section 2 o f the <■« Principal Act, the following shall be sub stituted, name ly:— “ (6) ‘Prescribe d’ means prescribed by rules made under the Act ,” (2) Fo r clause (8) of Section 2 of the Principal Act, the following shal l be sub sti tuted, nam ely :— “ (8) ‘Proprie tor ’ in rela tion to any enter tainm ent means the ow ner and shall also include manag er, organise r and any person responsible for, or, for the time being, in cha rge of the manageme nt thereo f” . 3. A m en dm en t o f Se ct ion 3.— In Section 3 o f t he Prin cipal Act in items (t ), (it) and (iii) of sub-section (1) the words “ ha lf an na ” and “ an an na ” wherever they occur shall be substitu ted by “ five na ye paise” ; (2) the following new sub-sec tion shall be added afte r sub-section (5), na mely:— “ (6) The l iabi lity to pay the enterta inm ents tax shal l be on the pro prie­ to r of the en ter tai nm en t” . 4. A m en dm en t o f Sec tion 3A ( I ) . —In Section 3A of the Princi pal Act—in sub-section (1) for the words “ a tax at the ra te of rupees two for every show” , the words “for every show a tax at the ra te of ten per centum of the tota l pay ment for admission received exclu ding the am ount of tax payable under this Act or rupees five whichever is less” shall be substituted. [ Priee 00-06 N.P. or Id. ] 2 5. Am en dm en t o f Se cti on 4.—I n the first line of Section 4 of the Prin cipal Act, the words “for pay ment” shall be deleted and the words “ where the pa ym en t” in the second line shall be substitu ted by the words “ where the pay ment for admissio n” and the following proviso shall be add ed ' at th e end of the Sectio n, namely :— “ Provided th at the provis ions of this Sect ion shall not apply to the proprietors and the officers of the Gov ernment on du ty” . e » 6. In se rt io n o f a ne w su b- se ct io n (4) under Se ct ion 7.—The following new sub-sect ion shall be add ed aft er sub-section (3) of Sec tion 7 of the P rincipal Act , na mely:— “ (4) Th e tax referred to in sub-section (1) of Section 3A shall be paid in such manne r and by such t ime as may be pre scr ibed” . 7. Am en dm en t o f Section 8,—For clause (a) of sub-section (1) of Section 8 o f the Principa l Act , the following shall be substituted, na mely:— “ (a) that the whole of the takings ther eof afte r deduct ing the actual expenses of the enter tainm ent to a max imu m of twenty-five per centum of the total rece ipt are devoted to p hilanthropic, or religious or cha rita ble purposes ; or” 8. Am en dm en t o f Se ct ion 10.—Th e words “o r tax due unde r Sec­ tion 3A” shall be inse rted betw een the words “ Ta x” an d “ sha ll” in sub­ section (1) of Section 10 of the Prin cipal Act. 9. Am en dm en t o f Se ct ion 12(1).— In sub-section (1) of Section 12 of the Principal Act— (1) Afte r t he word “ rules” in between the words “ make” and “ for” a “ Com ma” and the words “subject to the condition of previous publi ca tio n” shall be inserted ; (2) the word “ and” in clause ( jf ) after the “ semicolon” sha ll be deleted ; (3) the “lull stop” at the end of the clause (g) shall be substituted by a “ semicolon” followed by the word “ an d” • (4) after clause (g) the following clause shall be added, nam ely : — “ (A) for the rates of fees, for peti tion s, certif icates and oth er mat ters” . 10. In sert ion o f an ew Section 13 and renu mbe rin g the ex ist in g Se ct ion 13 a s Section 13A.—After Section 12 of the Prin cipal Act , the following new Section shall be inserte d as Sect ion 13 and the existing Section 13 shall be ren um bered as Section 13A, na mely:— “ 13. No Court shall take cogn izance of any offence under this Act, or under the rules made the reu nder except with the previous sanc ­ tion of the Commissioner and, no Court inf erior to a first class Magis­ tra te shall try such offence” . A .G .F . (Leg .) No .«/58—1575—25-4-1958.