THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2001

{
    "id": 2963,
    "slug": "assam-amusements-and-betting-tax-amendment-act-2001",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2001",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 2001",
    "act_number": "V",
    "act_year": 2001,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2001-03-21",
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 2001",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act further to amend the Assam Amusements and Betting Tax Act, 1939[cite: 16].\n\nWhereas it is expedient further to amend the Assam Amusements and Betting Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing[cite: 16];\n\nIt is hereby enacted in the Fifty-second Year of the Republic of India as follows :-[cite: 16]",
            "footnote": "Assam Act VI of 1939",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "Section 1. Short title, extent and commencement.[cite: 16]",
            "footnote": "",
            "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, 2001.[cite: 16]",
            "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.[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force at once.[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 2",
            "chapter": null,
            "content": "In the principal Act, in section 2, --[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(i)",
            "chapter": null,
            "content": "after clause (3A), the following new clause (3AA) shall be inserted, namely :-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(3AA)",
            "chapter": null,
            "content": "\"(3AA). 'Casual Show' means and includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance or any other entertainment of occasional nature performed or held for a continuous period not exceeding seven days with or without break and to which persons are admitted for payment.\"[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(ii)",
            "chapter": null,
            "content": "for clause (4), the following shall be substituted, namely :-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "\"(4) 'Entertainment' includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performances, entertainment by electronic devices and entertainment by cable television network or a series of exhibitions, performances, amusements, games, sports, music, cultural and dramatic performances, entertainment by electronic devices and entertainment by cable television network, to which persons are admitted for payment, and the continuity of which is either broken or unbroken as the case may be, or is only broken by such intervals as are in the opinion of the State Government a normal or usual feature thereof.\"[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(iii)",
            "chapter": null,
            "content": "in clause (7), the punctuation mark \";\" appearing at the end shall be omitted and after the word \"service\" occurring in the last line, the following shall be inserted, namely :-[cite: 16]\n\n\"and payment made in any manner for an entertainment by any modern electronic devices;\"[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 3",
            "chapter": null,
            "content": "In the principal Act, in section 3, in sub-section (1), --[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "after the existing clause (b), the following new clause (bb) shall be inserted, namely :-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "3",
            "title": "Section 3(1)(bb)",
            "chapter": null,
            "content": "\"(bb). In the case of casual show other than those covered by clause (a), twelve and a half percentum of such payment.\"[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "after the existing clause (d), the following new clause (e) shall be inserted namely, --[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "3",
            "title": "Section 3(1)(e)",
            "chapter": null,
            "content": "\"(e) in case of cinematograph exhibition, in addition to the entertainment tax and the service charge payable under this sub-section, a surcharge to be called 'film surcharge' at the rate of 20 percentum on the entertainment tax shall be charged and paid to the Government of Assam:[cite: 16]\n\nProvided that this provision for collection of film surcharge shall remain valid for a period of five years from the date of its commencement.\"[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 3A",
            "chapter": null,
            "content": "In the principal Act, in section 3A, in sub-section (1), for the words \"Rupees ten\", occurring between the word \"or\" and the words \"whichever is less\", the words \"Rupees one hundred\" shall be substituted.[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        }
    ],
    "metadata": {
        "Act ID": "200105",
        "Act Number": "V",
        "Enactment Date": "2001-03-21",
        "Act Year": "2001",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 2001",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}