THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016

{
    "id": 2971,
    "slug": "assam-amusements-and-betting-tax-amendment-act-2016",
    "title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016",
    "short_title": "The Assam Amusements and Betting Tax (Amendment) Act, 2016",
    "act_number": "VIII",
    "act_year": 2016,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2016-08-24",
    "description": "The Assam Amusements and Betting Tax (Amendment) Act, 2016",
    "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.\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;\n\nIt is hereby enacted in the Sixty-seventh Year of Republic of India as follows:-",
            "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.",
            "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, 2016.",
            "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 at once.",
            "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),—\r\n\r\n(i) for the existing clause (b), the following shall be substituted, namely :-\r\n\"(b) In the case of cinematograph exhibition, where the payment of admission is—\r\n(i) rupee five or less — nil;\r\n(ii) rupees twenty or less but more than rupee five — twenty percentum of such payment;\r\n(iii) more than rupees twenty— thirty percentum of such payment:\r\nProvided that the State Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be notified, permit any proprietor of such cinematograph exhibition to pay in lieu of the amount of tax payable by him under this section, a lump-sum amount determined in the manner prescribed;\";\r\n\r\n(ii) for the existing clause (bbb), the following shall be substituted, namely:-\r\n\"(bbb) In case of cinematograph exhibition in mini cinema hall, where the payment for admission is—\r\n(i) rupees five or less — nil;\r\n(ii) rupees twenty or less but more than rupee five — twenty percentum of such payment;\r\n(iii) more than rupees twenty— thirty percentum of such payment;\";\r\n\r\n(iii) for the existing clause (d), the following shall be substituted, namely :-\r\n\"(d) Notwithstanding anything contained hereinbefore in this sub-section, in respect of a cinematograph exhibition, a tax at the rate of thirty percentum shall be charged and paid to the Government of Assam on any payment for admission as service charge. Such service charge shall not exceed—\r\n(i) rupees eight per ticket where the cinematograph exhibition hall does not provide air conditioning system;\r\n(ii) rupees twelve per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator:\r\nProvided that no service charge shall be collected where payment for admission is rupees five or less;\";\r\n\r\n(iv) after the existing clause (e), the following new clause (f) shall be inserted, namely :-\r\n\"(f) In case of cinematograph exhibition, in addition to payment for admission and applicable service charge, a cess at the rate of rupee one per ticket shall be charged and paid to the Government of Assam. Such cess shall be credited and appropriated towards \"Silpee Aru Kalakushali Kalyan Nidhi\" which shall be utilized exclusively for the welfare of the cine workers;\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        }
    ],
    "metadata": {
        "Act ID": "201608",
        "Act Number": "VIII",
        "Enactment Date": "2016-08-24",
        "Act Year": "2016",
        "Short Title": "The Assam Amusements and Betting Tax (Amendment) Act, 2016",
        "Department": "Legislative Department, Government of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:13"
}