THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2008

{
    "id": 2968,
    "slug": "assam-amusements-and-betting-tax-amendment-act-2008",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2008",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 2008",
    "act_number": "X",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2008-04-05",
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 2008",
    "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-ninth 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, 2008.[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 (3C), a new clause (3CC) shall be inserted, namely:-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(3CC)",
            "chapter": null,
            "content": "\"(3CC) \"direct to home service\" means a service for multi channel distribution of programmes direct to subscribers' premises by up-linking to a satellite system,\";[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(ii)",
            "chapter": null,
            "content": "in clause (4), between the words \"entertainment by\" and \"cable television network\", the words \"direct to home service and\" shall be inserted;[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(iii)",
            "chapter": null,
            "content": "for the existing clause (10), the following shall be substituted, namely:-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "\"(10) \"subscriber\" means a person who receives the signal of cable television network or of direct to home service at any place indicated by him without further transmitting to any other person.[cite: 16]\n\nExplanation:- In case of hotels, each room or premise where signals of cable television network or of direct to home service are received shall be treated as a subscriber.\".[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 3C",
            "chapter": null,
            "content": "In the principal Act, in section 3C,-[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "in the heading, after the words \"cable service\", the words \"and direct to home service\" shall be inserted;[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "in sub-section (1), between the words \"cable service\" and \"shall be liable\", the following words shall be inserted, namely:-[cite: 16]\r\n\r\n\"and the service provider of the direct to home service\".[cite: 16]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        }
    ],
    "metadata": {
        "Act ID": "200810",
        "Act Number": "X",
        "Enactment Date": "2008-04-05",
        "Act Year": "2008",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 2008",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}