{
    "id": 2967,
    "slug": "assam-amusements-and-betting-tax-amendment-act-2007",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2007",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 2007",
    "act_number": "IX",
    "act_year": 2007,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2007-03-28",
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 2007",
    "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: 20].\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: 20];\n\nIt is hereby enacted in the Fifty-eighth Year of the Republic of India as follows:-[cite: 20]",
            "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: 20]",
            "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, 2007.[cite: 20]",
            "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: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force at once.[cite: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 3",
            "chapter": null,
            "content": "In the principal Act, in section 3, in sub-section (1), in clause (d), after existing sub-clauses (i) and (ii), the following new sub-clauses shall be inserted, namely,--[cite: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(iii)",
            "chapter": null,
            "content": "\"(iii) rupees ten per ticket where the cinematograph exhibition hall provides dolby and digital sound system;[cite: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(iv)",
            "chapter": null,
            "content": "(iv) rupees eight per ticket where the cinematograph exhibition hall provides push back seat;[cite: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(v)",
            "chapter": null,
            "content": "(v) rupees seventeen per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator.\"[cite: 20]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "200709",
        "Act Number": "IX",
        "Enactment Date": "2007-03-28",
        "Act Year": "2007",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 2007",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}