{
    "id": 130,
    "slug": "assam-amusements-and-betting-tax-amendment-act-1962",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1962",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 1962",
    "act_number": "XII",
    "act_year": 1962,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 1962",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Amusements and Betting Tax Act, 1939.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient further to amend the Assam Amusements and Betting Tax Act, 1939, hereinafter called the principal Act, in the manner hereinafter appearing:\nIt is hereby enacted in the Thirteenth Year of the Republic of India as follows:-",
            "footnote": "Assam Act VI of 1939",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1962.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "In section 3 of the principal Act, in sub-section (1)-",
            "footnote": "Assam Act VI of 1939",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "for the portion following the colon and dash after the word 'below', the following shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Clause (a) of Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "\"(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;",
            "footnote": "Act XXI of 1860",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Clause (b) of Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "(b) in any other case, where the payment for admission is-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Sub-clause (i) of Clause (b) of Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "(i) less than one rupee. ...twenty-five per centum of such payment;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "3",
            "title": "Sub-clause (ii) of Clause (b) of Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "(ii) one rupee or more but less than two rupees. ...thirty-seven and a half per centum of such payment;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "3",
            "title": "Sub-clause (iii) of Clause (b) of Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "(iii) two rupees or more. ... fifty per centum of such payment:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "3",
            "title": "Proviso to Section 3(1) as amended by Section 2(1)",
            "chapter": null,
            "content": "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 naye paise.\";",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "the following Explanation shall be inserted at the end, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "3",
            "title": "Explanation to Section 3(1) as inserted by Section 2(2)",
            "chapter": null,
            "content": "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.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        }
    ],
    "metadata": {
        "Act ID": "196212",
        "Act Number": "XII",
        "Enactment Date": "1962-07-03",
        "Act Year": "1962",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 1962",
        "Department": "Assam Legislative Assembly",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}