The Assam Amusements and Betting Tax (Amendment) Act, 1962

48 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 ter V I o f 1939 - 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- r n e n t s a n 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 to A,c t2SX I o t an all -In dia bod y con stituted for similar 8 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; 49 (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.”