Section 3A - Additional Tax on Cinematograph Exhibitions

{
    "act_title": "The Assam Amusements and Betting Tax Act, 1939",
    "act_slug": "assam-amusements-and-betting-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "3A",
        "title": "Section 3A - Additional Tax on Cinematograph Exhibitions",
        "chapter": null,
        "content": "[\"(1) In the case of cinematograph exhibitions, in addition to the entertainments tax under Section 3, there shall be levied and paid to the State Government of Assam for every show a tax at the [rate as the State Government may, by notification in the official Gazette fix in this behalf not exceeding ten per centum of the total payment for admission received excluding the amount payable under this Act][43]].[44]\r\n\r\n(2) ??The tax levied under sub-section (1) shall be recoverable from the proprietor of the cinematograph exhibition.\r\n\r\n(3) ??The provisions of this Act, other than Section 3 and 4 shall, so far as may be, apply in relation to the tax payable under sub-section\r\n\r\n(1)     as they apply in relation to the tax payable under Section 3\"]:\r\n\r\n(Provided that the State Government may also fix rate of such tax retrospectively\";][45]\r\n\r\n ",
        "footnote": "",
        "is_definition": false,
        "sort_order": 5
    },
    "prev_section": "3",
    "next_section": "3C"
}