The Assam Amusements and Betting Tax (Amendment) Act, 2016

Ci- F - 8- Registered No.-768/97 vrliirl THE ASSAM GAZETTE EXTRAORDINARY s w w e s W P h s PUBLISHED BY THE AUTHORITY 2 8 7 ^ * 1 ^ , W ^ ,2 0 1 6 . 4 W , 1938 (*EF) No. 287 Dispur, Friday, 26thAugust, 2016,4th Bhadra, 1938 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT::: LEGISLATIVE BRANCH NOTIFICATION The 26th August, 2016 No. LGL.21/2002/191.-The foIlowingAct ofthe Assam Legislative Assembly which received the assent of the Governor on 24th August, 2016 is hereby published for general information. ASSAM ACT NO. VIII OF 2016 (Received the assent of the Governor on 24th August, 2016) THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016. 1338 THEASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 AN ACT Preamble. Short title, extent and commence­ ment further to amend the Assam Amusements And Betting Tax Act, 193$. 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; It is hereby enacted in the Sixty-seventh Year o f Republic of India as follows 1.(1) This Act may be called the Assam Amusements And Betting Tax (Amendment) Act, 2016. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Assam Act VI of 1939. Amendment of section 3 2. In the principal Act, in section 3, in sub-section (I),- (i) for the existing clause (b), the following shall be substituted, namely “(b) In the case o f cinematograph exhibition, where the payment o f admission is — (i) rupee five or less —- nil; (ii) rupees twenty or less but more than rupee five — twenty percentum of such payment; (iii) more than rupees twenty— thirty percentum of such payment: Provided that the State Government may, by notification in the Official Gazette, in respect o f such class or classes o f cinematograph exhibitions and subject to such conditions and restrictions as may be notified, permit any proprietor o f such cinematograph exhibition to pay in lieu of the amount o f tax payable by him under this section, a lump- sum amount determined in the manner prescribed;”; (ii) for the existing clause (bbb), the following shall be substituted, namely:- “(bbb) In case of cinematographic exhibition in mini cinema hall, where the payment for admission is— (i) rupees five or less — nil; (ii) rupees twenty or less but more than rupee five — twenty percentum of such payment; (iii) more than rupees twenty— thirty percentum of such payment;”; THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 1339 (iii) for the existing clause (d), the following shall be substituted, namely “(d) Notwithstanding anything contained hereinbefore in this sub-section, in respect o f a cinematograph exhibition, a tax at the rate o f thirty percentum shall be charged and paid to the Government o f Assam on any payment for admission as service charge. Such service charge shall not exceed— (i) rupees eight per ticket where the cinematograph exhibition hall does not provide air conditioning system; (ii) rupees twelve per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator: Provided that no service charge shall be collected where payment for admission is rupees five or less;”; (iv) after the existing clause (e), the following new clause (f) shall be inserted, namely “(f) In case of cinematograph exhibition, in addition to payment for admission and applicable service charge, a cess at the rate of rupee one per ticket shall be charged and paid to the Government o f Assam. Such cess shall be credited and appropriated towards “ Silpee Aru Kalakushali Kalyan Nidhi” which shall be utilized exclusively for the welfare of the cine workers;” S. M. BUZAR BARUAH, Secretary to the Government of Assam, Legislative Department, Dispur. G uw ahatiPrinted and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. Ex. Gazette No. 573 - 400 + 10 - 26 - 08 - 2016.