The Assam Amusements and Betting Tax (Amendment) Act, 1993

iC

v - x  Registered No. A-12

The Assam Gazette
EXTRAORDINARY

W  W1

PUBLISHED BY AUTHORITY*

3? 139 fa»r*r,̂ , 24 1993,3 W<r% 1915 (»i^)
\ o .  135» Dispur, Wednesday, 24'. i evembej 19‘<3, 3rd Agrahayana, 

__________ 1915 ( S E .__________________ _ _____

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : LEGISLATIVE BRANCH

NOTIFICATION

The 5th November 1993

No- LGL. 35/93/25.—The following Act of the Assam 
egislative Assembly which received ti e assent o1 t 1 e Go­

vernor of A s- mi is h rebv nt.b isi ed for general informa- 
t.on



, 1004 THE ASSAM GAZETTE, EXTRAORDINARY, NOV. 24, 1993

ASSAM ACT NO. XVI OF 1993

(Received the assent of the Governor on 4tb November, 1993 )
THE ASSAM AMUSEMENTS AND BETTING TAX 

(AMENDMENT) ACT. 1993

AN
ACT

further to amend the Assam Amusements and 6s
T
saI  ̂Ad 

Betting Tax Act, 1939.

Preamble. Whereas it is expedient further to amend the 
Assam Amusements and Betting Tax Act, 1939, 
hereinafter referred to as the principal Act ;

It is hereby enacted in the Forty-fourth Year 
of the Republic of India as follows:—

Short title, 
extent and 
commence­
ment.

b (1) This Act may be called the Assam Amuse­
ments and Betting Tax (Amendment) 
Act, 1993.

(2) It shall have the like extent as the prim 
cipal Act.

(3) It shall come into force at once.

Insertion of 2. Ill the principal Act, in section 3, sub- 
useeG:)Cta section (1), after clause (b) and before the proviso^ 
sections, the following clause shall be inserted, namely:—

‘'(c) Notwithstanding anything contained herein­
after in the sub-section, a tax at the rate of twenty 
per-centum shall be charged and paid to the Govern­
ment of Assam on any enhancement of the exist­
ing payment for admission as service-charge not 
exceeding 50 paise per ticket.”

insertion in 3. In the principal Act, in section 6, after the 
sections. eX isting provision, the following shall be inserted, 

namely:—
“and a tax charged under clause (c) of sub­

section (1) of section 3”



THE ASSAM GAZETTE. EXTRAORDINARY NOV. 24, 1993 1005

Insertion in 
section 7 4. In the principal Act, in section 7, in sub­

section (4), after the word, letter and figure, “section 
3A,” the following shall be inserted, namely

“and in clause (C) of sub-section (1) of 
section 3.”

Tnsertionin 5, In the principal Act, in section i 0, after the 
section Word, letter and figure, “section 3A,” the following 

shall be inserted, namely; —

“and clause (C) of sub-section (1) of section 3.’’
Repeal and 6. (i) ^he Assam Amusement and f Assam 

Betting Tax (Amendment) Ordinance, 1993tnr of ”1993 
is hereby repealed-

(2) Notwithstanding such repeal, anything done 
or any action taken under the Ordinance so 
repealed shall be deemed to have been done or 
taken under the corresponding provisions of this 
Act as if this Act had come into force on the date 
the said ordinance come into force.

K. LASKAR, 
Secretary to the Govt, of Assam, 

Legislative Deptt.

GUWAHATI—Printed and Published by the Dy. Director (P) Directorate of Ptg. and
Sty. Assam, Guwahati—21 (Ex-Gazette) No. 277—1C05—400—24-11-1993