The Assam Amusements and Betting Tax (Amendment) Act, 1946

'The 23 rd October 1 946.
No . L. 657 /46 /7.—The  following Act of  the Assam Legislature having been assen ted 

to in His Ma jesty' s name by the Governor, is hereby published for general info rma tion  :—•
[Rece ived the  assent of th e Governo r on-the 14th October, 1946]

ASSAM ACT VI  OF 1946

THE ASSAM  AM USEM EN TS AND  BE TT IN G TA X (AM ENDM ENT) 
AC T, 1946

[Passed by th e Assam Legislature]
[Published in  the Assam Gazette o f the 30th October 1946]

An  Ac t fur the r to amend the Assam Amusements and B elting Tax Act, 1939.

Preamble.

Short title , 
exte nt 
and  com
mencement.

Amendment 
of section 2 
of Assam 
Act VI  of 
1939.

Insertion of 
new sections 
2A and 2B 
in  Assam 
Act V I of 
1939.

Whereas it is expedien t further  to amend the  Assam Amuse
ments and  Bett ing Tax Act , 1939, to raise the  ra te of tax a nd  to Assam Act 
provide for i ts collection ; VI of 1939.

It  is hereby ena cted as follows :—
1. (1) This Act may  be called the  Assam Amusements and 

Bet ting  T ax (Amendment) Act, 1946.
(2) It  extends to the whole of Assam.
(3) It  shall come into force on such da te as the Prov incial 

Governm ent may, by notifica tion in the  Official Gazett e, app oin t.
2/ After clause (3) o f section 2 of the Assam Amusements 

and  Betting Ta x Act, 1939 (here inafter referred  to as the  Assam Act 
principa l Act ), the  following clause shall be inse rted , namely :— VI of 1939,

“ (3A) ‘Commissioner’ means the Commissioner of  Taxes  
app oin ted  u nder section 2A or the officer empow ered the reunde r 
to discharge the funct ions of such au tho rity.”

3. Afte r section 2 of  the principal  A ct the  fo llowing sections 
shall be inser ted,  namely :—

“ 2A. Taxing Authorities .—Th e Provincia l Government may, 
for c arry ing out the purposes of  this  Act, appo int  a person to be 
Commiss ioner of  Taxes or empower, by notification in the Official 
Gazette , any official to discharge the  funct ions of  such author ity.

2B. Delegation of  Commissioner's powers.— Subject to such



Am endm ent 
of  section 3 
of  Assam 
Ac t V I of 
1939.

2

res tric tions and  conditions as may be prescribed, the Commis
sioner may, by notification in the  Official Gaz ette , delegate  any  
of  his powers under this Act to any  official and any  such 
official shall ther eupon exercise the  said pow ers.”

4. In  section 3 o f the princi pal  Act ,—
(i) in sub-section (1) for the words “ ha lf an  anna ” , “ one 

an na ” , “ four annas” , “six annas”  and  “ thre e annas” occu rring 
respectively aga ins t items (?), (it) , (Hi), (iv) and  (v) the  words 
“ nine pies” , “ one and  a ha lf annas” , “ six an nas”, “nine  ann as”  
and “ four  and  a hal f ann as”  shall  respectively be substituted ; 
and

(ii) in sub-section (2) for t he  words “ twenty-five” the  w ords  
“ thirty -seven and  a ha lf”  shall be substitu ted ;

(iiz) In  sub-section (3) for  the words “ twen ty per  centum*’, 
the  words “ thi rty  per  c en tum ” shall be subs tituted.

5. In  sub-section (1) of sec tion 10 of the principa l Act,  for 
the words “ a public  dem and”  the  words “ an  arrear  o f land 
revenu e” shall be substitu ted.

6. In  section 15 of  the princi pal  Act, for the word “  seven ” , 
wherever it occurs, the word “  ten  ” shall be subs tituted.

Am endm ent 
of  sec tion  
10 of  Assam 
Act  V I of 
1939.

Am endm ent 
of sect ion 15 

of Assam Act 
V I of 1939,

Am endm ent 
of sec tion  18 
of Assam  Act 
V I of  1939.

Am end ment 
of  section 21 
of  Assam Ac t 
VI of 1939.

7. In  sub-sect ion (1) of section 18 of  the  prin cipal Act , for 
the word “  seven ” the word “ ten ” shall be substitu ted.

8. In  section 21 of the principal  Act, for the- words “  a public 
dem and  ”, wherever they occur, the words “ an  arr ea r of land 
revenue ”  shall be su bs titut ed .,

H. C. STORK 
Secy, (o thu Govt, o f A Siam in the