Section 22 - Rules

{
    "act_title": "The Assam Amusements and Betting Tax Act, 1939",
    "act_slug": "assam-amusements-and-betting-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "22",
        "title": "Section 22 - Rules",
        "chapter": null,
        "content": "[(1)][95] The State Government may make rules for securing the payment of the totalisator tax and the betting tax, the production and inspection of accounts kept under this chapter and generally for carrying into effect the provisions of this chapter, and for dealing with such matters as are therein directed to be prescribed.\r\n\r\n[\"(2) Every rule made under this section shall be laid, as soon as may be after it is made, before the Assam Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which it is to be laid or the session immediately following, the Assam Legislative Assembly agree in making any modification in the rule or the Assam Legislative Assembly agree that the rule should not be made, the rule shall thereafter have effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.\"][96]\r\n\r\n \r\n\r\n[1] Published in the Assam Gazette Extraordinary, of the 31st May, 1939.\r\n\r\n[2] With effect from 01-08-1939, vide Notification No. 1855 - F(B), dated the 10th June, 1939.\r\n\r\n[3] Substituted by A.O. 1950 for the words \"Provincial Government\".\r\n\r\n \r\n\r\n[4] Inserted as new clause \"(3A)\" in Section 2 by the Assam Act No. VI of 1946.\r\n\r\n[5] Inserted as new clause \"(3AA)\" in Section 2, by the Assam Act No. V of 2001. S. 2 (with effect from 29.3.2001), Published in the Assam Gazette Extraordianary, dated 29th March, 2001.\r\n\r\n \r\n\r\n[6] Inserted as new Clause \"(3B)\" and \"(3C)\" by the Assam Act No. XIV of 1999. S. 2 (With effect from 1.6.1999), Published in the Assam Gazette Extraordinary, dated 1st, June, 1999, pp-535-549.\r\n\r\n[7] Inserted as new \"Exploitation\" in Clause \"(3B)\" of Section 2, by the Assam Act No. V of 2004.\r\n\r\n[8] Inserted as new Clause \"(3CC)\" in Section 2, by the Assam Act No. X of 2008.\r\n\r\n[9] Inserted as new Clause \"(3CC)\" in Section 2, by the Assam Act No. X of 2008.\r\n\r\n[10] Inserted as new Clause \"(3CC)\" in Section 2, by the Assam Act No. X of 2008.\r\n\r\n[11] Substituted Clause \"(4)\" of Section 2, by the Assam Act No. V of 2001. S.2 (with effect from 29.3.2001), published in the Assam Gazette Extraordinary, dated 29th March, 2001 ] pp-491-493. Which was earliar substituted by Assam Act No. V of 1940.\r\n\r\nNote- Before substitution Clause (4) of Section 2, read as follows--\r\n\r\n\"4. 'Entertainment' includes any exhibition, performance, amusement, game or sport Or a series of exhibitions, performances, amusements, games or sports, to which persons are admitted for payment, and the continuity of which is unbroken, or is only broken by such intervals as are in the opinion of the [State Government) a normal or usual feature thereof. \" and also includes entertainment through cables service and video cinema\",.\r\n\r\n \r\n\r\n[12] Substitute Clause \"(6)\" and \"(8)\" of Section 2, by Assam Act No. V of 1958.\r\n\r\n[13] Inserted clause \"(7)\" in Section 2, by the Assam Act No. XIV of 1999. S.2(iii), with effect from 1.6.1999, [Published in the Assam Gazette Extraordinary, dated 1st June, 1999.)\r\n\r\n[14] Inserted the words in Clause \"(7)\" of Section 2, by the Assam Act No. V of 2001. (W. e. f. 29.3.2001, Published in the Assam Gazette Extraordinary, dated 29th March, 2001.\r\n\r\n[15] Substitute Clause \"(6)\" and \"(8)\" of Section 2, by Assam Act No. V of 1958.\r\n\r\n[16] Inserted as new Clause \"(10)\" and \"(11)\" by the Assam Act No. XIV of 1999. And Substituted the Clause \"(10)\" by the Assam Act No. X of 2008, published la the Assam Gazette Extraordinary No. 109, dated 8th April, 2008.\r\n\r\n[17] Inserted as new Clause \"(10)\" and \"(11)\" by the Assam Act No. XIV of 1999. And Substituted the Clause \"(10)\" by the Assam Act No. X of 2008, published la the Assam Gazette Extraordinary No. 109, dated 8th April, 2008.\r\n\r\n[18] Inserted as a new Clause \"(12)\" by the Assam Act No. XVIII of 2005, S. 2 (Published in the Assam Gazette Extraordinary (No. 170), dated 6th May, 2005] pp- 1437-1439.\r\n\r\n[19] Inserted new Sections \"2A\" and \"2B\" by the Assam Act No. VI of 1946.\r\n\r\n[20] Substituted sub-section (1) of Section 3, by the Assam Act No. XII of 1962.\r\n\r\n[21] Substituted in Clause (b) in sub- clauses (i) and (ii) for the words \"rupees one\" and \"rupees two and fifty paisa\" respectively by the Assam Act No. XVIII of 2005.\r\n\r\n[22] Substituted in Clause (b) in sub- clauses (i), (ii) and (iii) respectively for the words \"fifty percentum of such payment\" and \"eighty percentum of such payment\" and \"one hundred percentum of such payment\" by the Assam Act No. XXIV of 2007.\r\n\r\n[23] Substituted in Clause (b) in sub- clauses (i) and (ii) for the words \"rupees one\" and \"rupees two and fifty paisa\" respectively by the Assam Act No. XVIII of 2005.\r\n\r\n[24] Substituted in Clause (b) in sub- clauses (i), (ii) and (iii) respectively for the words \"fifty percentum of such payment\" and \"eighty percentum of such payment\" and \"one hundred percentum of such payment\" by the Assam Act No. XXIV of 2007.\r\n\r\n[25] Substituted in Clause (b) in sub- clauses (i), (ii) and (iii) respectively for the words \"fifty percentum of such payment\" and \"eighty percentum of such payment\" and \"one hundred percentum of such payment\" by the Assam Act No. XXIV of 2007.\r\n\r\n[26] Inserted as new Clause \"(b)\" and existing clauses (b) and (c) re-numbered as clause (c) and (d) respectively in sub-section (1) of Section 3, by the Assam Act No. XXIII of 1995. S. 2 w.e.f. 20.10.1995.\r\n\r\n \r\n\r\n[27] Inserted as new \"Proviso\" in Clause (b) in Sub-section (1) of Section 3, by the Assam Act No. XIV of 1999. S. 3 (w. e. f. 1.6.1999.)\r\n\r\n[28] Inserted as new Clause (bb) in sub-section (1) of Section 3, by the Assam Act No. V of 2001, S.3 (w.e.f. 29.3.2001).\r\n\r\n \r\n\r\n[29] Substituted the words in clause (bb), of Section 3 by the Assam Act No. XXIV of 2007.\r\n\r\n[30] Inserted as new Clause (bbb) in the sub-section (1) of Section 3, by the Assam Act No. XVIII of 2005.\r\n\r\n[31] Substituted in Clause (b), now as re-numbered as Clause (c) in sub-section (1) of Section 3, for the items (i), (ii) and (iii) by the Assam Act No. IX of 1968, S. 2.\r\n\r\nNote- Before Substitution for items (i), (ii) and (iii), read as follows-\r\n\r\n\"(i) less than one rupee, twenty five percentum of such payment;\r\n\r\n(ii) one rupee or more but less than two rupees, fifty percentum of such payment; (iii) two rupees or more, sixty percentum of such payment.\r\n\r\n \r\n\r\n[32] Inserted as new Clause (c) and renumbered clause (c) as present Clause (d) by the Assam Act No. XVI of 1993, S. 2 (w. e. f. 24.11.1993).\r\n\r\n[33] Substituted for the words \"rupees one and fifty paise\" in clause (d) in sub-section (1) of Section 3, by the Assam Act No. VIII of 2002. S. 2. (w. e. f. 10.5.2002.)\r\n\r\n \r\n\r\n[34] Substitution for the words and figures \"not exceeding 50 paise per ticket and inserted ?full stop' (.) after the words \"service charge\" in clause (d) in sub-section (1) of Section 3, by the Assam Act No. VII of 1998, S. 2 (w e. f. 8.6.1998).\r\n\r\n \r\n\r\n[35] Inserted in clause (d) after sub-clause (ii) in sub-section (1) of Section 3, by the Assam Act No. IX of 2007. [ A.G.E. No. 83 dated 30th March, 2007]\r\n\r\n[36] Inserted in clause (d) after sub-clause (ii) in sub-section (1) of Section 3, by the Assam Act No. IX of 2007. [ A.G.E. No. 83 dated 30th March, 2007]\r\n\r\n[37] Inserted in clause (d) after sub-clause (ii) in sub-section (1) of Section 3, by the Assam Act No. IX of 2007. [ A.G.E. No. 83 dated 30th March, 2007]\r\n\r\n[38] Inserted new clause (e) in sub-section (1) of Section 3, by the Assam Act No. V of 2001, S. 3. (w. e. f. 29.3.2001.)\r\n\r\n[39] Omitted the \"first proviso\" in the sub-section 1 of Section 3, and the word \"further\" in second proviso by the Assam Act No. XIV of 2003, S. 2. (w.e.f. 3.5.2003).\r\n\r\nNote- Omitted \"Proviso\" read as follows --\r\n\r\n\"Provided that there shall not be charged, levied and paid to the State Government any tax where the highest payment for admission does not exceed 25 naya paise.\"\r\n\r\n \r\n\r\n[40] Inserted in sub-section (1) of Section 3, as \"second proviso\" by the Assam Act No VII of 1979, S.2. (w.e.f. 1.4.1979).\r\n\r\n[41] Inserted the \"Explanation\" in sub-section \"(1)\" of Section 3, by the Assam Act No. XII of 1962.\r\n\r\n[42] Inserted as new Section \"3A\" by the Assam Act No. II of 1950, S. 3 (w.e.f. 1-4-1950).\r\n\r\n[43] Substituted sub-section (1) of Section \"3A\" by the Assam Act No. XIX of 1969, S. 2 (with effect from 1-4-1968), which was earlier substituted for the words \"a tax at the rate of rupees two for every show\" by the Assam Act No. V of 1958 (w.e.f. 1-4-1958) and again substituted for the words \"rate of ten percentum of the total payment for admission received excluding the amount of tax payable under this Act or rupees ten whichever is less\" by the Assam Act No. IX of 1968 S. 2 (with effect from 1-4-1968).\r\n\r\n[44] Substituted for the words \"rate of ten percentum of the total payment for admission received excluding the amount of tax payable under the Act or rupee one hundred, whichever is less\", by the Assam Act No. XVIII of 2005, Published in the Assam Gazette Extraordinary (No. 170), dated\" 6th May, 2005, pp-1437-1439.\r\n\r\n[45] Substituted the punctuation mark and inserted the proviso after the provisions of Section 3A by the Assam Act No. XXIV of 2007.\r\n\r\n[46] Repealed the Section \"3B\" by the Assam Act No. VII of 1973, S. 2, and Schedule (with effect from 1-4-1973). Which was inserted by the Assam Act No. VIII of 1972, S. 2 (w.e.f. 27-1-1972).\r\n\r\nNote - Repealed Section \"3B\" read as follows-\r\n\r\n3B. Surcharge on entertainments- (1) There shall be charged, levied and paid to the Government of Assam, besides dues payable under any law for the time being in force including Sections 3 and 3A of this Act, a surcharge, hereinafter referred to as Entertainments Surcharge, on all entertainments payments for admission to which, are subject to entertainments tax.\r\n\r\n(2) The rate of Entertainments Surcharge on any entertainment shall be ten paise per individual admitted to the entertainment.\r\n\r\n(3) The Entertainments Surcharge shall be payable as if it were a tax under Section 3 and the provisions of this Act including the rules thereunder shall accordingly apply; and the authorities for the time being empowered to collect and enforce payment of entertainments tax. shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for purposes of entertainments tax accordingly collect and enforce payment of Entertainments Surcharge:\r\n\r\nProvided that the Government of Assam may, for facilitating implementation, by notification in the official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such indication not inconsistent with the provisions of this Section and as may be specified in such notification.\r\n\r\n(4) Notwithstanding anything contained in sub-section (3), the Government of Assam may make rules generally for securing the payment of the Entertainment Surcharge and carrying into effect the provisions of sub-sections (1) and (2) and in particular for ensuring the proper maintenance and rendering of accounts of the Entertainments Surcharge.\"\r\n\r\n \r\n\r\n[47] Inserted the words by the Assam Act No. X of 2008.\r\n\r\n[48] Inserted as new Section \"3C\" by the Assam Act No. XIV of 1999, S. 4 (with effect: from 1-6-1999), Published in the Assam Gazette Extraordinary, dated 1st June, 1999, pp-540-544.\r\n\r\n \r\n\r\n[49] Deleted the words, \"for payment\" in Section \"4\" by the Assam Act No. V of 1958, S. 5.\r\n\r\n[50] Substituted for the words \"where the payment\" by Ibid. S. 5,\r\n\r\n[51] Inserted as new \"proviso\" in Section 4, by the Assam Act No. VIII of 2002, S. 3 (w.e.f. 10-5-02).\r\n\r\n[52] Inserted as new clause \"(c)? in Section 4, by the Assam Act No. V of 2004, S. 3 (with effect from 5-3-2004), Published in the Assam Gazette Extraordinary, dated 5th March, 2004.\r\n\r\n \r\n\r\n[53] Added as new \"proviso\" in Section 4, by the Assam Act No. V of 1958, S. 5 (with effect from 1-4-1958), Published in the Assam Gazette Extraordinary, dated the 28th March, 1958.\r\n\r\n[54] Inserted as new \"proviso\" after the existing proviso in Section 4, by the Assam Act No. XIV of 1999, S. 5 (with effect from 1-6-1999), Published in the Assam Gazette Extraordinary, dated 1st June, 1999.\r\n\r\n[55] Inserted as Section \"4A\" by the Assam Act No. X of 1965, S. 2, Published in the Assam Gazette, Extraordinary, dated the 20th July, 1965.\r\n\r\n[56] Re-numbered the existing Section 5 as Section 5(1) and inserted the sub-section (2), by the Assam Act No. XIV of 1999, S. 6 (with effect from 1-6-1999), Published in the Assam Gazette Extraordinary, dated 1st June, 1999.\r\n\r\n[57] Re-numbered the existing Section 5 as Section 5(1) and inserted the sub-section (2), by the Assam Act No. XIV of 1999, S. 6 (with effect from 1-6-1999), Published in the Assam Gazette Extraordinary, dated 1st June, 1999.\r\n\r\n[58] Inserted as new Section \"5A\" after Section 5, by the Assam Act No. V of 2004, S. 4 (with effect from 5-3-2004), Published in the Assam Gazette Extraordinary, dated 5th March, 2004.\r\n\r\n \r\n\r\n[59] Inserted the words in Section 6, by the Assam Act No. XVI of 1993. S. 3. (w.e.f. 24-11-1993).\r\n\r\n[60] Inserted sub-section \"(4)\" in Section 7, by the Assam Act No. V of 1958. S. 6.(w.e.f. 1-4-1958).\r\n\r\n[61] Inserted the words in sub-section \"(4)\" of Section 7, by the Assam Act No. XVI of 1993. S.4 (w.e.f. 24-11-1993).\r\n\r\n[62] Substituted clause \"(a)\" in sub-section (1) of Section 8, by the Assam Act No. V of 1958, S. 7 (with effect from 1-4-1958).\r\n\r\nNote- Before substitution in clause \"(a)\" of Section 8, read as follows--\r\n\r\n\"(a) that the whole of the takings thereof are devoted to philanthropic, religious or charitable purposes without any charge on the takings for any expenses of the entertainment; or\"\r\n\r\n \r\n\r\n[63] Inserted sub-section \"(3)\" in Section 8, by the Assam Act No. 1 of 1964, S. 2 (w.e.f. 13-1-1964)..\r\n\r\n[64] Inserted the words in sub-section (1) of Section 10, by the Assam Act No. VI of 1958, S. 8 (with effect from 1-4-1958).\r\n\r\n[65] Inserted the words in sub-section (1) of Section 10, by the Assam Act No. XVI of 1993, S. 5 (with effect from 24-11-1993), Published in the Assam Gazette Extraordinary, dated 24th November, 1993.\r\n\r\n \r\n\r\n[66] Substituted for the word's \"a public demand' by the Assam Act No. VI of 1946.\r\n\r\n[67] Now the Code of Criminal Procedure, 1973 (Act No. 2 of 1974).\r\n\r\n[68] Inserted as new Section \"10A\" by the Assam Act No. X of 1965, S. 3. Published in the Assam Gazette Extraordinary, dated the 20th July, 1965.\r\n\r\n[69] Substituted sub-section (1) of Section 11, by the Assam Act No. XIV of 1999. S. 7 (with effect from 1-6-1999) [Published in the Assam Gazette Extraordinary, dated 1st June, 1999.]\r\n\r\nNote- Before substitution sub-section (1) of Section 11, originaly read as follows-\r\n\r\n\"(1) Any officer authorized by the State Government for the purpose may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment and any reasonable times, with a view to seeing whether the provisions of this Chapter or any rules made thereunder are being complied with\".\r\n\r\n \r\n\r\n[70] Inserted Section 11A, by the Assam Act No. X of 1965. S. 4, Published in the Assam Gazette Extraordinary, dated the 20th July, 1965.\r\n\r\n[71] Inserted as new \"Explanation\" after Section 11A, by the Assam Act No. XIV of 1999. S. 8 (with effect from 1-6-1999.)\r\n\r\n[72] Inserted the words in sub-section (1) of Section 12, by the Assam Act No. VI of 1958. S. 9(1). (with effect from 1-4-1958.)\r\n\r\n[73] Substituted for \"full stop\" at the end of clause \"(g)\", by a \"semi colon\" and added as new clause \"(h)\" by the Assam Act No. VI of 1958. S. 9(3) (w.e.f. 1-4-1958).\r\n\r\n[74] Inserted as new Section \"12A\", by the Assam Act No. IX of 1968. S. 4 (w.e.f. 1-4-1968).\r\n\r\n[75] Inserted as new Section \"12B\", by the Assam Act No. XIV of 1999. S. 9 (w.e.f. 1-6-1999.)\r\n\r\n[76] Inserted as new Section \"13\" and the existing Section 13, re-numbered as Section \"13A\", by the Assam Act No. VI of 1958. S. 10, (with effect from 1-4-1958.)\r\n\r\n[77] Substituted for the words \"Licenced bookmaker\" by the Assam Act No. XVI of 1969.\r\n\r\n[78] Deleted clauses \"(3A)\" and \"(7)\" in Section 14 by Assam Act No. XVIII of 1970, (w.e.f. 19-12-1970) which was inserted by the Assam Act No. XVI of 1969. S. 2 (1), (3).\r\n\r\nNote- Before deletion the Clauses \"(3A)\" and \"(7)\", read as follows-\r\n\r\n\"(3A)\" ?licenced bookmaker for arrow shooting\" means any person who carries on business or vocation of or acts as a bookmaker in respect of arrow shooting under a license or permit issued in the manner prescribed by any officer authorised in this behalf by the State Government.\r\n\r\n\"(7) \"Stake money\" means gross amount of all monies received or deemed to have been received by licensed bookmakers for arrow shooting for the purpose of betting of wagering.'\r\n\r\n \r\n\r\n[79] Deleted clauses \"(3A)\" and \"(7)\" in Section 14 by Assam Act No. XVIII of 1970, (w.e.f. 19-12-1970) which was inserted by the Assam Act No. XVI of 1969. S. 2 (1), (3).\r\n\r\nNote- Before deletion the Clauses \"(3A)\" and \"(7)\", read as follows-\r\n\r\n\"(3A)\" ?licenced bookmaker for arrow shooting\" means any person who carries on business or vocation of or acts as a bookmaker in respect of arrow shooting under a license or permit issued in the manner prescribed by any officer authorised in this behalf by the State Government.\r\n\r\n\"(7) \"Stake money\" means gross amount of all monies received or deemed to have been received by licensed bookmakers for arrow shooting for the purpose of betting of wagering.'\r\n\r\n \r\n\r\n[80] Substituted for the words \"ten percent\" in Section 15, by the Assam Act No. XXIII of 1968, (w.e.f. 1-2-1968), which was earlier substituted for the words \"Seven percent\" by the words \"ten percent\" by the Assam Act No. VI of 1946.\r\n\r\n[81] Substituted for the words \"ten percent\" in Section 15, by the Assam Act No. XXIII of 1968, (w.e.f. 1-2-1968), which was earlier substituted for the words \"Seven percent\" by the words \"ten percent\" by the Assam Act No. VI of 1946.\r\n\r\n[82] Substituted for the words 'licenced bookmaker\" by the words 'licenced book-maker for horse race\" in sub-section (1) and (2) of Section 18, by the Assam Act No. XVI of 1969.\r\n\r\n[83] Inserted the words \"on horse-race\" in sub-section (2) of Section 18, by the Assam Act No. XVI of 1969. S. 3 (1)(b).\r\n\r\n[84] Inserted the words \"on horse-race\" in sub-section (2) of Section 18, by the Assam Act No. XVI of 1969. S. 3 (1)(b).\r\n\r\n[85] Inserted the words \"on horse-race\" in sub-section (2) of Section 18, by the Assam Act No. XVI of 1969. S. 3 (1)(b).\r\n\r\n[86] Substituted for the words 'licenced bookmaker\" by the words 'licenced book-maker for horse race\" in sub-section (1) and (2) of Section 18, by the Assam Act No. XVI of 1969.\r\n\r\n[87] Substituted for the words 'licenced bookmaker\" by the words 'licenced book-maker for horse race\" in sub-section (1) and (2) of Section 18, by the Assam Act No. XVI of 1969.\r\n\r\n[88] Deleted sub-section \"(3)\", \"(4)\" and \"(5)\" of Section 18, by the Assam Act No. XVIII of 1970. S. 2 and Schedule (w.e.f. 19-12-1970) which inserted by the Assam Act No. XVI of 1969. S. 3(3).\r\n\r\nNote - Before deletion of sub-section (3), (4) and (5), read as follows -\r\n\r\n\"(3) There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Assam a betting tax on arrow shooting equal to the amount received as Stake money.\r\n\r\n(4) The betting tax on arrow shooting shall be collected by the licensed bookmakers on arrow shooting on all monies received or deemed to have been received by them as Stake money and shall be paid to the State Government in the manner prescribed.\r\n\r\n(51 Actual betting and arrow shooting shall be only on such days as may be prescribed.\"\r\n\r\n \r\n\r\n[89] Deleted sub-section \"(3)\", \"(4)\" and \"(5)\" of Section 18, by the Assam Act No. XVIII of 1970. S. 2 and Schedule (w.e.f. 19-12-1970) which inserted by the Assam Act No. XVI of 1969. S. 3(3).\r\n\r\nNote - Before deletion of sub-section (3), (4) and (5), read as follows -\r\n\r\n\"(3) There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Assam a betting tax on arrow shooting equal to the amount received as Stake money.\r\n\r\n(4) The betting tax on arrow shooting shall be collected by the licensed bookmakers on arrow shooting on all monies received or deemed to have been received by them as Stake money and shall be paid to the State Government in the manner prescribed.\r\n\r\n(51 Actual betting and arrow shooting shall be only on such days as may be prescribed.\"\r\n\r\n \r\n\r\n[90] Deleted sub-section \"(3)\", \"(4)\" and \"(5)\" of Section 18, by the Assam Act No. XVIII of 1970. S. 2 and Schedule (w.e.f. 19-12-1970) which inserted by the Assam Act No. XVI of 1969. S. 3(3).\r\n\r\nNote - Before deletion of sub-section (3), (4) and (5), read as follows -\r\n\r\n\"(3) There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Assam a betting tax on arrow shooting equal to the amount received as Stake money.\r\n\r\n(4) The betting tax on arrow shooting shall be collected by the licensed bookmakers on arrow shooting on all monies received or deemed to have been received by them as Stake money and shall be paid to the State Government in the manner prescribed.\r\n\r\n(51 Actual betting and arrow shooting shall be only on such days as may be prescribed.\"\r\n\r\n \r\n\r\n[91] Substituted for the words \"a public demand\" by the words \"an arrear of land revenue\" by the Assam Act No. VII of 1948.\r\n\r\n \r\n\r\n[92] Substituted for the words \"a public demand\" by the words \"an arrear of land revenue\" by the Assam Act No. VII of 1948.\r\n\r\n \r\n\r\n[93] Substituted for the words \"a public demand\" by the words \"an arrear of land revenue\" by the Assam Act No. VII of 1948.\r\n\r\n \r\n\r\n[94] Inserted as new Section \"21A\" and \"21B\" by the Assam Act No. XVI of 1969. S. 7.\r\n\r\n[95] Re numbered the existing Section 22 as sub-section (1) of Section 22 and inserted sub-section (2) of Section 22 by the Assam Act No. XVI of 1969. S. 8.\r\n\r\n[96] Re numbered the existing Section 22 as sub-section (1) of Section 22 and inserted sub-section (2) of Section 22 by the Assam Act No. XVI of 1969. S. 8.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 36
    },
    "prev_section": "21B",
    "next_section": null
}