The Assam Amusements and Betting Tax (Amendment) Act, 1979

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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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102 fr-n(4, 3 1979, 13 b’o, 1901
Na. 102 W apO , T i h l i y ,  3rd April, 1379, 13 h Cbaitra,

1901 (S. E.)

GOVERNMENT OF ASSAM

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ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT

r ’ ? NOTIFICATION

The 2nd April 1979 ""

No.LGL.40/79/10.^-The following Act of the Assam 
Legislative Assembly which received the assent of the 
Governor is hereby published for general inform ation.



704 THE ASSAM GAZETTE EX TRAORDINARY, APRIL 3,1979

ASSAM ACT VII OF 1979

(Received the assent of the Governor on 31st March, 1979)

THE ASSAM AMUSEMENTS AND BETTING TAX 
(AMENDMENT) ACT, 1979

An

Act

fu rther to amend.' the Assam  A m usem ents and Betting  
Tax A ct, 1939.

Preamble. W hereas it is expedient fu rth e r to A sS am A ct, 
amend the Assam Am usem ents and yi oP 1 9 3 ° . 

Betting Tax Act, 1939, hereinafter called 
the principal Act, in the m anner here­
inafter appearing ;

It is hereby enacted in the  T hirtieth  
Year of the Republic of India as 
follows :—

Short title, 
extent and 
commence­
ment.

1. (1) This Act m ay be called the 
Assam Am usem ents and

B etting ' I ’ax (Amendment)
Act, 1979.

(2) It shall have like extent as 
=• the  principal" Act. '

>■•■■■ (3) It shall come into force from
the 1st day of April, 1979.

2. In the principal Act, in
3, in  .sub-section (1), a fte r the

Amendment
of Section
3 o f A ssam  . ..... ... r . .
1939VI °f proviso, the  following shall be 

as second proviso, nam ely :—
. . .  •............ ;  „ .A  j  c  .,_ ,

Section 
existing 
inserted

"Provided fu rther tha t no tax  shall 
be charged and levied in respect of any

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7



THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 3, 1979 705

games, sports, music, dram atic perfor­
mance organised by any club or 
association of persons w here the 
m embers of the club or association of 
persons cultivate a particular study or 
art for love of it or engages in sports 
or games purely for pleasure and where 
the members do not m ake a liv in g b y  an 
art, nor engage in sports or games for 
livelihood or gain, and no person who 
makes a liv ing by an art or engages in 
sports or games for livelihood or gain, 
takes part in sports, music, games, 
dram atic perform ance thus organised.”

U. T A H B ILD A R , 
Secretary to the Govt, of Assam, 

Legislative Department.

G V  HA.TI-- Printed and published by the Supdt. i/c., Assam Govt. Printing Press 
(Ex-Gazette) N o.203-850—250+75—3-4-1979.