(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;
(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;
(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;
(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;
(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;
(f) for the keeping of accounts of all stamps used under this Chapter;
(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
(h) for the rates of fees, for petitions, certificates and other matters.
12A Penalty.
(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;
(b) in other cases-a sum not exceeding rupees one thousand.
Section 12 • The Assam Amusements and Betting Tax Act, 1939
12. Rules.
assam-amusements-and-betting-tax-act-1939-assam-sec-12.json
•
Section 12
{
"act_title": "The Assam Amusements and Betting Tax Act, 1939",
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"section_label": "Section",
"section": {
"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": "",
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},
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"next_section": "12B"
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