The Assam Amusements and Betting Tax (Amendment) Act, 1979

{
    "id": 134,
    "slug": "assam-amusements-and-betting-tax-amendment-act-1979",
    "title": "The Assam Amusements and Betting Tax (Amendment) Act, 1979",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 1979",
    "act_number": "7",
    "act_year": 1979,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1979-03-31",
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 1979",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "(1)     This Act may be called the Assam Amusements and Betting Tax (Amendment) Act, 1979.\r\n\r\n \r\n\r\n(2)     It shall have like extent as the principal Act.\r\n\r\n \r\n\r\n(3)     It shall come into force from the 1st day of April, 1979.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 3 of Assam Act VI of 1939",
            "chapter": null,
            "content": "In the principal Act, in Section 3, in sub-section (1), after the existing proviso, the following shall be inserted as second proviso, namely :--\r\n\r\n''Provided further 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\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        }
    ],
    "metadata": {
        "Act ID": "19797",
        "Act Number": "7",
        "Enactment Date": "1979-03-03",
        "Act Year": "1979",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 1979",
        "Department": "Finance (Taxation) Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}