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The Assam Amusements and Betting Tax Act, 1939
The Assam Amusements and Betting Tax Act, 1939
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 22A. Taxing authorities.
Section 2A2B. Delegation of Commissioner's power.
Section 2B3. Tax on payments for admission to entertainments.
Section 33A. Additional tax on cinematograph exhibitions.
Section 3A3C. Tax on cable service.
Section 3C4. Admission to entertainments.
Section 44A. Security.
Section 4A5. Penalty for non-payment of tax.
Section 55A. Assessment.
Section 5A6. Sections 4 and 5 not to apply in certain cases.
Section 67. Manner of payment.
Section 78. Exemptions.
Section 89. Refunds in certain circumstances.
Section 910. Recoveries.
Section 1010A. Composition of offences.
Section 10A11. Inspection.
Section 1111A. Seizure of books of accounts etc.
Section 11A12. Rules.
Section 1212B. Information before holding entertainment.
Section 12B13. Cognisance of offences.
Section 1314. Definitions.
Section 1415. Tax on totalisators and payment thereof.
Section 1516. Procedure tor making over totalisator tax to Government.
Section 1617. Accounts of totalisator tax.
Section 1718. Betting tax.
Section 1819. Procedure for making over betting tax to Government.
Section 1920. Accounts of betting tax.
Section 2021. Methods of recovery of totalisator tax and betting tax.
Section 2121B. Cognisance of offence.
Section 21B22. Rules.
Section 22
assam-amusements-and-betting-tax-act-1939-assam.json
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32 Sections
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Assam
{
"id": 13896,
"slug": "assam-amusements-and-betting-tax-act-1939-assam",
"title": "The Assam Amusements and Betting Tax Act, 1939",
"short_title": "The Assam Amusements and Betting Tax Act, 1939",
"act_number": "(Assam Act No. 6 of 1939)",
"act_year": 1939,
"act_type": "STATE",
"location": "Assam",
"law_status": "unknown",
"enactment_date": null,
"description": "The Assam Amusements and Betting Tax Act, 1939",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(1) \"Admission\" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;\n(2) \"Admission to an entertainment\" includes admission to any place in which the entertainment is held;\n(3) \"Agriculture\" includes horticulture and live-stock breeding;\n(3A) \"Commissioner\" means the Commissioner of Taxes appointed under Section 2-A or the officer empowered thereunder to discharge the functions of such authority;\n(3AA) \"Casual Show\" means and includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance or any other entertainment of occasional nature performed or held for a continuous period not exceeding even days with or without break and to which persons are admitted for payment.\n(3B) \"Cable service\" means the transmission by cables of programme including retransmission by cables of any broadcast television signal;\n(a) \"cable operator\" means any person who provides cable service directly to customer or transmits signal to a sub-cable operator through a cable television network otherwise controls or is responsible for the management and operation of a cable television network;\n(b) \"sub-cable operator\" means a person other than any owner or person who is a cable operator referred to in this Explanation who, on the basis of an agreement contract or any other agreement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers.\n(3C) \"cable television network\" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment designed to provide cable service for reception by multiple subscriber;\n(4) \"Entertainment\" includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance, entertainment by electronic devices and entertainment by cable television network or a series of exhibitions, performances, amusements, games, sports, music, cultural and dramatic performances, entertainment by-electronic devices and entertainment by cable television network, to which persons are admitted for payment, and the continuity of which is either broken or unbroken as the case may be, or is only broken by such intervals as are in the opinion of the State Government a normal or usual feature thereof.\"\n(5) \"Live-stock\" includes animals of every description;\n(6) \"Prescribed\" means prescribed by rules made under the Act;\n(7) \"Payment for admission\" includes any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required, and any payment for seats or other accommodation in a place of entertainment and also includes any payment for cable service and payment made in any manner for an entertainment by any modern electronic devices;\n(8) \"Proprietor\" in relation to any entertainment means the owner and shall also include manager, organiser and any person responsible for or, for the time being in charge of the management thereof; and\n(9) \"Society\" includes a company, institution, club or other association of persons by whatever name called.\n(10) \"subscriber\" means a person who receives the signal of cable television network at a place indicated by him to the proprietor of the cable television network without further transmitting it to any other person.\n(11) \"video cinema\" means any place where exhibition of cinematograph film or moving pictures or series of pictures in public, organised by playing or replaying of pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or videoscope or otherwise is provided for commercial purposes.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "2A",
"title": "2A. Taxing authorities.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "2B",
"title": "2B. Delegation of Commissioner's power.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "3",
"title": "3. Tax on payments for admission to entertainments.",
"chapter": null,
"content": "(a) in the case of games, sports, music or dramatic performances organised by a State Body (or any other body affiliated to it which is either registered under the Societies Registration Act, 1860, or affiliated to an All India Body constituted for similar purpose-twelve and a half per centum of such payment:\n(b) In the case of cinematograph exhibition, where the payment of admission is-\n(i) rupee one or less - fifty per centum of such payment;\n(ii) rupees two rupee - one eighty such payment;\n(iii) more than rupees two - one hundred per centum of such payment:\n(bb) In the case of casual show other than those covered by clause (a), twelve and a half per centum of such payment,\n(c) in any other cases, where the payment for admission is-\n(i) less than one rupee-forty per centum of such payment.\n(ii) one rupee or more but less than two-eighty per centum of such payment.\n(iii) two rupees or more-one hundred per centum of such payment;\n(d) Notwithstanding anything contained hereinafter in the sub-section a tax at the rate of twenty per centum shall be charged and paid to the Government of Assam on any enhancement of the existing payment for admission as service charge.\nSuch service charge shall not exceed-\n(i) rupee one per ticket where the existing payment for admission is below rupee three;\n(ii) rupee two and fifty paise per ticket where the existing payment for admission is rupee three and above.\n(e) in case of cinematograph exhibition, in addition to the entertainment tax and the service charge payable under this sub-section, a surcharge to be called 'film surcharge' at the rate of 20 per centum on the entertainment tax shall be charged and paid to the Government of Assam;",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "3A",
"title": "3A. Additional tax on cinematograph exhibitions.",
"chapter": null,
"content": "3B.",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "3C",
"title": "3C. Tax on cable service.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "4",
"title": "4. Admission to entertainments.",
"chapter": null,
"content": "(a) with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainments tax has been paid;\n(b) In special cases with the approval of the State Government through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted;",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "4A",
"title": "4A. Security.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "5",
"title": "5. Penalty for non-payment of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "5A",
"title": "5A. Assessment.",
"chapter": null,
"content": "(a) any proprietor in relation to any entertainment, other than cinematograph exhibition and cable service, has not obtained any prior permission from the taxing authority before holding any entertainment, or\n(b) any proprietor referred to in clause (a) has not furnished any particulars to the taxing authority as required under the provisions of this Act or the rules made thereunder, or\n(c) upon enquiry or information received, if the taxing authority has reasons to believe that proprietor referred to in clause (a) has furnished incorrect particulars at the time of obtaining permission from the taxing authority to hold any entertainment referred to in this sub-section, the taxing authority shall, in such manner as may be prescribed, proceed to assess to the best of his judgement the amount of entertainment tax payable by such proprietor after giving such proprietor a reasonable opportunity of being heard, and direct such proprietor to pay the amount of tax so assessed in such manner and by such date as may be prescribed.\"",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "6",
"title": "6. Sections 4 and 5 not to apply in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "7",
"title": "7. Manner of payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "8",
"title": "8. Exemptions.",
"chapter": null,
"content": "(a) that the whole of the takings there, after deducting the actual expenses of the entertainment to a maximum of twenty-five per centum of the total receipt are devoted to philanthropic, religious or charitable purposes; or\n(b) that the entertainment is of a wholly educational character (any question on that point to be determined in the case of difference by the State Government in the Department of Education); or\n(c) that the entertainment is provided for partly educational or partly scientific purposes by a society, not conducted or established for profit; or\n(d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof, for promoting the interest of which the society exist or of materials, machinery, appliances, or food-stuffs, used in the production of those products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be; or\n(e) that the entertainment is provided by the management of a tea estate for the benefit of estate's labour force for which no charge for admission is made.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "9",
"title": "9. Refunds in certain circumstances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "10",
"title": "10. Recoveries.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "10A",
"title": "10A. Composition of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "11",
"title": "11. Inspection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "11A",
"title": "11A. Seizure of books of accounts etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "12",
"title": "12. Rules.",
"chapter": null,
"content": "(a) for the supply and use of stamps or stamped tickets, of for the stamping of tickets sent to be stamped and for securing the defacement of stamps when used;\n(b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation;\n(c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payment of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances;\n(d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of Section 3, sub-section (3), are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under Section 4;\n(e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Chapter or under the rules made thereunder;\n(f) for the keeping of accounts of all stamps used under this Chapter;\n(g) for the presentation and disposal of applications for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Chapter; and\n(h) for the rates of fees, for petitions, certificates and other matters.\n12A Penalty.\n(a) in case of evasion of tax-a sum not exceeding twice the tax evaded or rupees one thousand whichever is greater in addition to the tax payable;\n(b) in other cases-a sum not exceeding rupees one thousand.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "12B",
"title": "12B. Information before holding entertainment.",
"chapter": null,
"content": "(a) the proprietor has given any false information which is likely to result in the evasion of tax, or\n(b) the proprietor has failed to deposit the security money as demanded in this regard, or\n(c) the proprietor has committed breach of any of the provisions of this Act and/or the rules made thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "13",
"title": "13. Cognisance of offences.",
"chapter": null,
"content": "13A Power of State Government to delegate certain powers.\nChapter II\nTaxes on Certain Forms of Betting",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "14",
"title": "14. Definitions.",
"chapter": null,
"content": "(1) \"Backer\" includes any person with whom a licensed bookmaker bets;\n(2) \"Bet\" includes \"wager\" and \"betting\" includes \"wagering\";\n(3) \"Licensed bookmaker for horse race\" means any person who carriers on the business or vocation of or acts as a bookmaker or turf commission agent under a licence or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vacation as specified in the licence or permit;\n(3-A) [Deleted] ;\n(4) \"Prescribed\" means prescribed by this Chapter or by the rules made thereunder;\n(5) \"Racing Club\" includes a club, association, society or body of persons corporate or incorporate-\n(a) formed for the purpose of promoting horse-racing of pony-racing or for holding race meeting, or\n(b) conducting or controlling such meetings;\n(6) \"Totalisator\" means a totalisator, in an enclosure which the stewards controlling a race-meeting have set apart and includes an instrument, machine, of contrivance known as the totalisator, or any other instrument, machine, or contrivance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles;\n(7) [Deleted] .",
"footnote": "",
"is_definition": true,
"sort_order": 22
},
{
"number": "15",
"title": "15. Tax on totalisators and payment thereof.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "16",
"title": "16. Procedure tor making over totalisator tax to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "17",
"title": "17. Accounts of totalisator tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "18",
"title": "18. Betting tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "19",
"title": "19. Procedure for making over betting tax to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "20",
"title": "20. Accounts of betting tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "21",
"title": "21. Methods of recovery of totalisator tax and betting tax.",
"chapter": null,
"content": "21A.\n(a) fails to comply with the provisions of this Chapter or rules made thereunder; or\n(b) fraudulently or wilfully evades the payment of any tax under this Chapter or conceals his liability to such tax;",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "21B",
"title": "21B. Cognisance of offence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "22",
"title": "22. Rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
}
],
"metadata": {
"Act ID": "Last Updated 10th February, 2020 [ass053]<",
"Act Number": "(Assam Act No. 6 of 1939)",
"Enactment Date": "",
"Act Year": "1939",
"Short Title": "The Assam Amusements and Betting Tax Act, 1939",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:52:13"
}