THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1940

{
    "id": 129,
    "slug": "assam-amusements-and-betting-tax-amendment-act-1940",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1940",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 1940",
    "act_number": "V",
    "act_year": 1940,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": null,
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 1940",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act to amend the Assam Amusements and Betting Tax Act, 1939.\nWhereas it is expedient to amend the Assam Amusements and Betting Tax Act, 1939, for the purpose hereinafter appearing it is hereby enacted as follows:-",
            "footnote": "Assam Act VI of 1939",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title",
            "chapter": null,
            "content": "1. This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1940.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "Section 2. Commencement",
            "chapter": null,
            "content": "2. It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. In Section 2 of the Assam Amusements and Betting Tax Act, 1939, for clause (4) the following shall be substituted, namely:-",
            "footnote": "Assam Act VI of 1939",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "\"(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 Provincial Government a normal or usual feature thereof.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        }
    ],
    "metadata": {
        "Act ID": "194005",
        "Act Number": "V",
        "Enactment Date": "1940-04-19",
        "Act Year": "1940",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 1940",
        "Department": "Assam Legislature",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}