(1) Except as otherwise expressly provided in this Act there shall as from the date on which Act comes into force, be charged, levied, and paid to the Government of Assam a tax, hereinafter referred to as the entertainment tax, on all payments for admission to any theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section, at the rates specified below--
[20] [" (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; ["(b)" In the case of cinematograph exhibition, where the payment of admission is--
(i) [rupees three][21] or less than- [nil][22];
(ii) ["rupees four and fifty paisse"][23] or less but more than rupee one--[thirty percentum of such payment][24];
(iii) more than rupees two-[fifty percentum of such payment][25]:
Provided that the maximum ceiling of such tickets including the tax shall not exceed rupees twenty in case of admission to cinematograph exhibition":][26]
[Provided further that the Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be notified, permit any proprietor of such cinematograph exhibition to pay in lieu of the amount of tax payable by him under this Section, a lump-sum amount determined in the manner prescribed;][27]
[28] [(bb) In the case of Casual show other than those covered by clause (a),- [five percentum of such payment:][29]
[30] ["(bbb) In the case of mini cinema hall other than those covered by clause (b),-- fifty percentum of such payment;"]
(c) ???in any other case, where the payment for admission--
["(i) ?rupee one or less - ["forty"] percentum of such payment;
(ii) ???rupees two or less but more than rupee one - ["eighty"] percentum of such payment;
(iii) ?more than rupees two - ["one hundred"] percentum of such paymant;"][31]
[32] ["(d) "Notwithstanding anything contained hereinafter in the subsection, 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.][Such service charge shall not exceed--
(i) rupee one per ticket where the existing payment for admission is below rupees three;
(ii) ["rupees two and fifty paise][33] per ticket where the existing payment for admission is rupee three and above;][34]
[(iii) "rupees ten per ticket where the cinematograph exhibition hall provides dolby and digital sound system;][35]
[(iv) "rupees eight per ticket Where the cinematograph exhibition hall provides push back seat;][36]
[(v) "rupees seventeen per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator;][37]
["(e) in case of cinematograph exhibition, in addition to the entertainment tax and 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:
Provided that this provision for collection of film surcharge shall remain valid for a period of five years from the date of its commencement:][38]
[Omitted][39]
["Provided [omitted]3 that no tax shall be charged and levied in respect of any games, sports, music, dramatic performance Organised by any club or association of persons where the members of the club or association of persons cultivate a particular study or art for love of it or engages in sports or games purely for pleasure and where the members do not make a living by an art, nor engage in sport or games for livelihood Or gain, and no person who makes a living by an art or engages in sports or games for livelihood or gain, takes part in sports, music, games, dramatic performance thus organised.][40]
["Explanation -The rate of tax shall be charged and levied on the payment for admission excluding the tax and if the amount of tax so arrived at is not a multiple of five naye paise, it shall be rounded to the next higher multiple of five naye paise."][41]
(2) The rate of the entertainments tax in the case of all payments for admission to any race-cource shall be thirty seven and a half percentum.
(3) The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (1), allow the proprietor on such conditions as it may prescribe to pay the amount of the tax due by means of a consolidated payment of fifty per centum of the gross sum received by the proprietor on account of payment for admission to the entertainment and on account of the tax.
(4) The entertainment tax, in the case of theatres, cinematograph exhibition and circuses and any other class of entertainment which the State Government may direct, shall be charged, levied and paid with effect from the date on which this Act comes into force.
(5) Levy of entertainments tax on complimentary passes or tickets- Entertainments tax shall be charged, levied and paid on all free or complimentary passes or tickets by whatever name called, issued by the proprietor, exhibitor or organiser of the entertainments in respect of admissions without payment to a seat or other accommodation therein.
(6) The liability to pay the entertainments tax shall be on the proprietor of the entertainment.
Section 3 • The Assam Amusements and Betting Tax Act, 1939
Section 3 - Tax on payments for admission to entertainments
assam-amusements-and-betting-tax-act-1939-sec-3.json
•
Section 3
{
"act_title": "The Assam Amusements and Betting Tax Act, 1939",
"act_slug": "assam-amusements-and-betting-tax-act-1939",
"section_label": "Section",
"section": {
"number": "3",
"title": "Section 3 - Tax on payments for admission to entertainments",
"chapter": null,
"content": "(1) Except as otherwise expressly provided in this Act there shall as from the date on which Act comes into force, be charged, levied, and paid to the Government of Assam a tax, hereinafter referred to as the entertainment tax, on all payments for admission to any theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section, at the rates specified below--\r\n\r\n[20] [\" (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; [\"(b)\" In the case of cinematograph exhibition, where the payment of admission is--\r\n\r\n(i) [rupees three][21] or less than- [nil][22];\r\n\r\n(ii) [\"rupees four and fifty paisse\"][23] or less but more than rupee one--[thirty percentum of such payment][24];\r\n\r\n \r\n\r\n(iii) more than rupees two-[fifty percentum of such payment][25]:\r\n\r\nProvided that the maximum ceiling of such tickets including the tax shall not exceed rupees twenty in case of admission to cinematograph exhibition\":][26]\r\n\r\n[Provided further that the Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be notified, permit any proprietor of such cinematograph exhibition to pay in lieu of the amount of tax payable by him under this Section, a lump-sum amount determined in the manner prescribed;][27]\r\n\r\n[28] [(bb) In the case of Casual show other than those covered by clause (a),- [five percentum of such payment:][29]\r\n\r\n[30] [\"(bbb) In the case of mini cinema hall other than those covered by clause (b),-- fifty percentum of such payment;\"]\r\n\r\n(c) ???in any other case, where the payment for admission-- \r\n\r\n[\"(i) ?rupee one or less - [\"forty\"] percentum of such payment;\r\n\r\n(ii) ???rupees two or less but more than rupee one - [\"eighty\"] percentum of such payment;\r\n\r\n(iii) ?more than rupees two - [\"one hundred\"] percentum of such paymant;\"][31]\r\n\r\n[32] [\"(d) \"Notwithstanding anything contained hereinafter in the subsection, 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.][Such service charge shall not exceed-- \r\n\r\n(i) rupee one per ticket where the existing payment for admission is below rupees three;\r\n\r\n \r\n\r\n(ii) [\"rupees two and fifty paise][33] per ticket where the existing payment for admission is rupee three and above;][34]\r\n\r\n[(iii) \"rupees ten per ticket where the cinematograph exhibition hall provides dolby and digital sound system;][35]\r\n\r\n[(iv) \"rupees eight per ticket Where the cinematograph exhibition hall provides push back seat;][36]\r\n\r\n[(v) \"rupees seventeen per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator;][37]\r\n\r\n[\"(e) in case of cinematograph exhibition, in addition to the entertainment tax and 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:\r\n\r\nProvided that this provision for collection of film surcharge shall remain valid for a period of five years from the date of its commencement:][38]\r\n\r\n[Omitted][39]\r\n\r\n[\"Provided [omitted]3 that no tax shall be charged and levied in respect of any games, sports, music, dramatic performance Organised by any club or association of persons where the members of the club or association of persons cultivate a particular study or art for love of it or engages in sports or games purely for pleasure and where the members do not make a living by an art, nor engage in sport or games for livelihood Or gain, and no person who makes a living by an art or engages in sports or games for livelihood or gain, takes part in sports, music, games, dramatic performance thus organised.][40]\r\n\r\n[\"Explanation -The rate of tax shall be charged and levied on the payment for admission excluding the tax and if the amount of tax so arrived at is not a multiple of five naye paise, it shall be rounded to the next higher multiple of five naye paise.\"][41]\r\n\r\n(2) The rate of the entertainments tax in the case of all payments for admission to any race-cource shall be thirty seven and a half percentum.\r\n\r\n \r\n\r\n(3) The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (1), allow the proprietor on such conditions as it may prescribe to pay the amount of the tax due by means of a consolidated payment of fifty per centum of the gross sum received by the proprietor on account of payment for admission to the entertainment and on account of the tax.\r\n\r\n \r\n\r\n(4) The entertainment tax, in the case of theatres, cinematograph exhibition and circuses and any other class of entertainment which the State Government may direct, shall be charged, levied and paid with effect from the date on which this Act comes into force.\r\n\r\n \r\n\r\n(5) Levy of entertainments tax on complimentary passes or tickets- Entertainments tax shall be charged, levied and paid on all free or complimentary passes or tickets by whatever name called, issued by the proprietor, exhibitor or organiser of the entertainments in respect of admissions without payment to a seat or other accommodation therein.\r\n\r\n \r\n\r\n(6) The liability to pay the entertainments tax shall be on the proprietor of the entertainment.",
"footnote": "",
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