The Assam Amusements and Betting Tax (Amendment) Act, 2005

M V/// Registered No. - 768/97 vSPTR THE ASSAM GAZETTE EXTRAORDINARY 331x3 *3nr W iF i's PUBLISHED BY AUTHORITY 170 W R , 6 CT’, 2005, 16 W U 1927 CW No.170 Dispur, Friday, 6th May, 2005, 16th Vaisakha, 1927 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 30th April, 2005 No. LGL.21/2002/17.— The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 1438 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 2005 A SSA M A C T NO . X V III O F 2005 (R eceived the assent o f the G overnor on 28th A pril, 2005) THE ASSAM AMUSMENTS AND BETTING TAX (AMENDMENT) ACT, 2005 A N A C T further to amend the Assam Amusements and Betting Tax Act, 1939, l*reamble. Short title, extent and commence­ ment, Amendment of section 2. Whereas it is expedient further to amend the Assam Amusements and Betting Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing; Assam Act VI of 1939. It is hereby enacted in the Fifty-sixth Year of the Republic of India as follows;- 1.(1) This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 2005. (2) It shall have the like extent as the principal Act. (4) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In the principal Act, in section 2, after clause (11), the following new clause (12) shall be inserted, namcly:- “(12) ‘Mini Cinema Hall’ means a cinema hall as defined by the concerned Department of the State Government." Amendment of 3. Jn the principal Act, in section 3, in sub-section (1),— section 3. (i) after clause (bb), the following new clause (bbb) shall be inserted, namely:- “(bbb) In case of mini cinema hall other than those covered by clause (b), — fifty pcrccntum of such payment.”; (ii) in clause (b), in sub-clause (i), for the words “rupee one”, the words “rupees three” shall be substituted and in sub-clause (ii), for the words “rupee two and fifty paisc”, the words “rupees four and fifty paise” shall be substituted. J i HE ASSAM GAZETTE, EXTRAORDINARY, MAY 6, 2005 1439 Amendmt'ii(of 4 jn ( |)C principal Acl, in section 3A, in sub-section (1), for the words section 3A. " r a (C Q |. J c n pc r c c n l u m o f t}i c total payinent for admission received excluding the amount of tax payable under the Act or rupees one hundred, whichever is less", the words “rate as the State Government may, by notification in the Official Gazette fix in this behalf not exceeding ten perccntum of the total payment for admission received excluding the amount payable under this Act." shall be substituted, M. K. DEKA, Commissioner & Secy, to the Govt, of Assam, Legislative Department, Dispur. GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 339-500-600-6-5-2005.