The Assam Amusements and Betting Tax (Amendment) Act, 2007

Registered No. 768/97 w r THE ASSAM GAZETTE EXTRAORDINARY w W p wr o t Ptv© PUBLISHED BY THE AUTHORITY *R 376 (AWIH, 10 2007, 19 WCTH, 1929 (*FF) No. 376 Dispur, Monday, 10th December, 2007, 19th Agrahayana, 1929 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 7th December, 2007 No. LGL. 21/2002/66. — The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. XXIV OF 2007 (Received the assent of the Governor on 5th December, 2007) THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2007 AN ACT 2370 THE ASSAM GAZETTE, EXTRAORDINARY DECEMBER 10. 2007 Preamble. further to amend the Assam Amusements and Betting 1 ax Act, 1939. Cl W hereas it is expedient further to amend the Assam Assam Amusements and Betting Tax Act, 1939, hereinafter referred to as *0939. the principal Act., in the manner hereinafter appearing ; It is hereby enacted in the Fifty-eighth Year o f the Republic of India as follows :- Short title, extent and commencement. 1. (1) This Act may be called the A ssam A m usem ents and B etting Tax (A m endm ent) A ct, 2007. (2) It shall have the like extend as the principal Act. (3) It shall come into force at once. Amendment of Section 3. 2. In the principal Act, in section 3, in sub-section (1), - (i) in clause (b), - Amendment of Section 3A. (a) in sub-clause (i), for the words "fifty percentum of such payment," the word "nil" shall be substituted ; (b) in sub-clause (ii), for the words "eighty percentum of such payment," the words "thirty percentum of such payment" shall be [substituted; (c) in sub-clause (iii), in the first line, for the words "one hundred percentum of such payment," the words "fifty percentum of such payment" shall be substituted ; (ii) in clause (bb), for the words "twelve and half percentum o f such payment," the words "five percentum of such payment" shall be substituted; 3. In the principal Act, after the existing provisions 3 A, for punctuation mark punctuation m a r k s h a l l be substituted and thereafter the following proviso shall be inserted, namely :- "Provided that the State Government may also fix rate o f such tax retrospectively". M O H D . A. H A Q U E , Secretary to the Government o f Assam, Legislative Department. GUWAHATI-Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No. 751-500-600-10-12-2007.