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The Assam Amusements and Betting Tax Rules, 1939
The Assam Amusements and Betting Tax Rules, 1939
Sections
1. Title.
Section 19A. Permission for operating cable television network.
Section 9A9B. Payment of tax on cable service.
Section 9B9C. Application to Commissioner before holding an entertainment.
Section 9C10A. Payment of lump-sum tax for cinematograph exhibition.
Section 10A1. Accept only the whole ticket at the counter.
Section 12. Check the Tax Stamp, date and time of the show.
Section 23. Demand your half of the ticket at the entrance and retain it. Proprietor
Section 31. Full particulars of the entertainment including nature on entertainment and name(s) of performer(s)/troupe/team(s);
Section 12. Name(s), Present address(es) and permanent address(es) of the organiser(s):
Section 23. Name(s) present address(es) and Permanent address(es) of the person(s) who will be responsible for keeping proper accounts and for payment of entertainment tax.
Section 34. Place or places where the entertainment is proposed to be held.
Section 46. Number of seats in each class and the rates of admission.
Section 67. Number of tickets printed/proposed to be printed for each class (with Book No. and serial No.)
Section 78. Whether the organisers organised any entertainment earlier. If so, full particulars including total tax paid and tax outstanding, if any, should be mentioned:
Section 89. Whether any exemption from payment of entertainment tax has been obtained from the Government. If so, a copy of the order in this regard should be enclosed:
Section 910. Any other information, as the organisers may like to furnish:
Section 1011. Additional information, as may be required by the Commissioner or the Sr. Superintendent of Taxes/Superintendent of Taxes:
Section 1112. We hereby solemnly affirm that the information/particulars given above are true and correct to my/our knowledge and belief.
Section 1213. We also undertake to pay the security as may be determined by you, before the date of starting the entertainment and also to pay daily the entertainment tax payable for each day of entertainment.
Section 13
the-assam-amusements-and-betting-tax-rules-1939.json
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20 Sections
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Assam
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"title": "The Assam Amusements and Betting Tax Rules, 1939",
"short_title": "The Assam Amusements and Betting Tax Rules, 1939",
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"act_year": 1939,
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"description": "The Assam Amusements and Betting Tax Rules, 1939",
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"number": "1",
"title": "1. Title.",
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"content": "Chapter I\nEntertainment Tax Rules\n2.\n(b) Each ticket shall contain three foils and shall be printed in Form A and all free or complimentary passes or tickets shall be printed in Form I-E annexed to these rules.\n(c) The first foil which shall be smaller than the other two foils shall remain attached to the book cover and be prescribed for three months for check and inspection.\n(d) The ticket to be issued to the purchaser for admission to an entertainment shall be the second and third foil taken together and not torn at the line of perforation.\n3.\n(a) that nothing in this rule shall apply to a person purchasing such a stamp affixed to a ticket for the purpose of being admitted to an entertainment; and\n(b) that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due notice to the prescribed officer, to purchase from the former proprietor within fifteen days from the date of such notice, the stock of unused stamps in the latter's possession.\n4.\n5.\n6.\n7.\n8.\n8A.\n9.",
"footnote": "",
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{
"number": "9A",
"title": "9A. Permission for operating cable television network.",
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"number": "9B",
"title": "9B. Payment of tax on cable service.",
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"number": "9C",
"title": "9C. Application to Commissioner before holding an entertainment.",
"chapter": null,
"content": "10.",
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"number": "10A",
"title": "10A. Payment of lump-sum tax for cinematograph exhibition.",
"chapter": null,
"content": "(a) The average occupancy per slow of the house where the cinematograph exhibition is held shall be calculated for each class by taking into account the actual occupancy of that class for each show for last three years and this average occupancy shall be increased by 10%. If the figure so arrived at is 60% or more of the total capacity of the particular class of the house, it shall be taken to be the reckoning average occupancy of that class, otherwise the reckoning average occupancy shall be determined at 60% of the actual capacity of the class.\n11.\n12.\n12A.\n13.\n14.\n15.\n16.\n17.\n18.\n19.\n20.\n21.\n(a) \"entertainment\" shall include a series of races held on any one day;\n(b) \"the prescribed officer\" in regard to the entertainments shall be the Commissioner of Taxes or any other officer or officers authorised by him.\nChapter II\nRefunds and Renewals\n22.\n(a) other stamp or stamps of the same description and value; or\n(b) if required and he thinks fit, stamps of any other description to the same amount in value; or\n(c) at his discretion, the same value in money deducting one anna for each rupee or fraction of a rupee.\n23.\n(a) that such stamp or stamps were purchased by such person with a bona fide intention of using them, and\n(b) that he has paid the full price thereof, and\n(c) that they were so purchased within the period of one year next preceding the date on which they were so delivered:\n24.\n25.\n25A.\n25B.\n(a) the name and designation of the person applying for refund of the security deposit;\n(b) the amount of security deposit together with Challan No. and date;\n(c) the amount of refund of security deposit claimed;\n(d) the ground on which refund is claimed.\nChapter III\nBetting Tax Rules On Horse Racing\n26.\n27.\n28.\n29.\n30.\n31.\n32.\nChapter IV\nTotalisator Tax Rules\n33.\n34.\n(a) As soon as a totalisator is closed in respect of a race the number of tickets sold shall be recorded on a readers' sheet in Form VIII annexed to these rules, and the total number of tickets sold shall be calculated and shown therein;\n(b) The sales so ascertained, and shown in Form VIII shall be entered on a calculation sheet on which shall be calculated the divided payable. Separate calculation sheets shall be used for \"win\" and \"place\" bets in Forms IX and X annexed to these rules.\n(c) Full details in respect of each race shall be entered in a record book showing the tickets sold, the total amount paid into the totalisator, the result of the race, the amount of the tax payable, the commission retained by the proprietor of the totalisator, and any surplus or loss that may be incurred, and a summary shall also be maintained at the end of the book showing the commission, tax, surplus, loss and takings for each day's racing. The record book and summary shall be kept separately for \"win\" and \"place\" bets in Forms XI, XII, XIII and XIV annexed to these rules.\n35.\n36.\n37.\n38.\nChapter V\nBetting Tax Rules On Arrow Shooting\n[Deleted]\nForm I\nForm I\nTheatre/Cinema\nRegister of Entertainment Tax\nRegister of Entertainment Tax\nDate\nNumber of stamps received\nNumber of stamps issued\nBalance in hand\nRemarks\n1\n2\n3\n4\n5\nForm I-A\nForm I-A\nForm No. I-A Book No......\nForm No. I-A Book No......\nForm No. I-A Book No......\n1st Foil\n1st Foil\n2nd Foil\n2nd Foil\n3rd Foil\n3rd Foil\nSerial No. of Ticket....... Class.......\nSerial No. of Ticket....... Class.......\nSerial No. of Ticket....... Class........\nName of Cinema\nName of Cinema\nName of Cinema\nor\nor\nor\nOther entertainment..........\nOther entertainment............\nOther entertainment..........\nDate and time seal...........\nDate and time seal.............\nDate and time seal...........\nAdmission Price.............\nAdmission Price.............\nAmusement Tax.............\nAmusement Tax.............\nTotal.............\nTotal.............\nTax Stamp\nProprietor/Manager.............\nProprietor/Manager..............\nProprietor/Manager..............\nForm I-B\nForm I-B\nDaily Sale Report\nDaily Sale Report\nShow and time\nClass\nTicket\nTotal tickets Sold\nRemarks\nCommencing No.\nClosing No.\n1st show\nReserve\n1st Class\n2nd Class\n3rd Class\n2nd show\nDitto\n3rd show\nDitto\nClass\nDaily Total\nReserve\nTickets sold\nPrice\nTax\n1st Class\n2nd Class\n3rd Class etc.\nCertified correct\nTotal Rs..................\nTotal Rs..................\nProprietor or Manager or any other officer\nForm I-C\nForm I-C\nNotice\nNotice",
"footnote": "",
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"number": "1",
"title": "1. Accept only the whole ticket at the counter.",
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"number": "2",
"title": "2. Check the Tax Stamp, date and time of the show.",
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"number": "3",
"title": "3. Demand your half of the ticket at the entrance and retain it. Proprietor",
"chapter": null,
"content": "Form I-D\nForm I-D\nRegister of books of tickets\nRegister of books of tickets\n[ See Rules 2(4)]\nDate\nOpening Balance\nReceipts\nClass\nSI. No. of Books\nSI. Nos. of Tickets\nClass\nSI. No. of Books\nSI. Nos. of Tickets\nFrom\nTo\nFrom\nTo\nTotal no. of Books in Stock\nIssue for use\nClosing Balance\nClass\nClass\nSI. No. of Books\nSI. Nos of Tickets\nClass\nSI. No. of Books\nSI. Nos of Tickets\nFrom\nTo\nFrom\nTo\nForm I-E\nForm I-E\n[ See Section 2 (5)]\nForm No. I-E Book No.........\nForm No. I-E Book No.........\nForm No. I-E Book No.........\nFee/Complimentary passes/Tickets\nFee/Complimentary passes/Tickets\nFee/Complimentary passes/Tickets\n1st Foil\n1st Foil\n2nd Foil\n2nd Foil\n3rd Foil\n3rd Foil\nSerial No. of Pass/Ticket.......... Class.........\nSerial No. of Pass/Ticket.......... Class.........\nSerial No. of Pass/Ticket.......... Class.........\nName of Cinema\nName of Cinema\nName of Cinema\nor\nor\nor\nOther entertainment.............\nOther entertainment.............\nOther entertainment.............\nDate and time Seal...........\nAmusement Tax.........\nAmusement Tax.........\nTax Stamp\nProprietor/Manager\nProprietor/Manager\nProprietor/Manager\nForm I-F\nForm I-F\n[Deleted vide Notification No. FTX 98/66/22, dated 30-1-1967]\nForm II\nForm II\nTheatre/Cinema\nStatement of tickets sold\nStatement of tickets sold\nDate...............\nPrice of admission\nSerial No. of tickets issued\nNumber of tickets sold\nNumber of complimentary or free tickets issued\nAmount received on account of tickets sold\nAmount of the entertainments tax\nRemarks\n1\n2\n3\n4\n5\n6\n7\nTotal\nSigned ..............\nForm III\nForm III\nReturn of persons admitted by mechanical contrivance\nReturn of persons admitted by mechanical contrivance\nPrice of admission\nNumber of persons admitted\nGross receipts Rs. P.\nAmount of tax collected Rs. P.\nRemarks\nSignature\nForm IV\nForm IV\nReturn of Complimentary Tickets\nReturn of Complimentary Tickets\nRates of tickets of each class issued\nNumber of tickets issued at each rate\nRemarks\nOrdinary\nSeason\nForm V\nForm V\nForm of certificate\nForm of certificate\n[Prescribed under Rule 20 of the Assam Amendment and Betting Tax Rules, 1939]\nDescription...................\nDate....................\nPlace.....................\nThis certificate is issued on the following conditions:\n(1) The conditions mentioned in any of the clauses of Section 8 are fully satisfied.\n(2) If the entertainment is of the type failing under Clause (a) of Section 8, the whole of the taking of the entertainment without any deduction for expenses, however, small, must be paid over to and if the prescribed officer so requires a full and true account of the whole of the taking, together with a written acknowledgement from the Society. Institution or Fund specified above must be furnished to him by the persons responsible for the management of the entertainment, within one month after the date of the entertainment and those persons will be liable for the payment of the proper tax if the prescribed officer is not satisfied that the whole of the takings, without any deduction for expenses, have in fact been paid over to the Society, Institution or Fund referred to.\n(3) This certificate must be not be used for any other entertainment than that specified above and it must be exhibited in a prominent position at the public entrance to the place of entertainment at the time the public are admitted and during the entertainment no correction or erasure of any kind must be made in the certificate.\n(4) If the entertainment is not given on the date or at the place specified above, the persons responsible for the management of the entertainment must be given notice in writing to that effect within one week after the date fixed for holding it.\nPrescribed Officer\n.............District\nForm VI\nForm VI\nBook-makers Accounts of Bets\nBook-makers Accounts of Bets\nRac Meeting........\nDate.........\nRace...........\nName of Horse\nName of Horse\nWin\na b c d e\na b c d e\nPlace\nAmount paid out on win Rs..........\n(a) is the running total of (b) and (c).\nAmount paid out on 1st place Rs.........\nb) is the amount staked by the licensed book-maker.\nAmount paid out on 2nd place Rs.........\n(c) is the amount staked by the backer\nAmount paid out on 3rd place Rs.........\n(d) is the running total of (c).\nTotal Rs.........\n(e) is the name of the backer or ticket No.......\nAmount of tax at 7 per cent Rs.........\nThe difference between the total of (a) and of (d) is the net\n\t\t\t\tamount paid out by the licensed book-maker.\nForm VII\nForm VII\nReturn of Betting Transactions\nReturn of Betting Transactions\n.................Races................\nDay...........19.............\nNo. of race\nAmount paid or due to be paid to backers\nTotal\n1.\nWinner First Place Second Place Third Place\nRs.\nRs.\n2.\nWinner First Place Second Place Third Place\nRs.\n3.\nWinner First Place Second Place Third Place\nRs.\n4.\nWinner First Place Second Place Third Place\nRs.\n5.\nWinner First Place Second Place Third Place\nRs.\n6.\nWinner First Place Second Place Third Place\nRs.\n............Race\nGrant Total..............\nRs.........\n7 per cent on the Grant Total of Rs............\nRs.........\nLicensed Book-maker\nForm VIII\nForm VIII\nReaders' Sheet regarding Number of Tickets sold\nReaders' Sheet regarding Number of Tickets sold\nRender's sheet Rs.......\nTotalisator\n.........Race\nDate........\nTotal number of tickets sold...........\nForm IX\nForm IX\nCalculation Sheet for Win Bets\nCalculation Sheet for Win Bets\nRs..........\nTotalisator\nDate............Win\nRace No...............\nHorse No.\nBacked for tickets\nResult\n( )\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24\nX\nTotal Rs............\nLess\nCom.\nLess per cent Tax.............\nNet Pool Rs............\nForm X\nForm X\nCalculation Sheet for Place Bets\nCalculation Sheet for Place Bets\nPays 1, 2 when 4 to 7 starters. Pays 1, 2 and 3 when 8 or more starters.\nRs..........\nTotalisator\nDate............ Place\nRace No...............\nHorse No.\nBacked for tickets\nResult\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24\nHorse No......... Backed for tickets....... Horse No......... Backed for tickets....... Horse No......... Backed for tickets....... Horse No......... Backed for tickets.......\nX\nPool Rs........... Less Rs...........\n___________ )____________(\n\t\t\t\t + )____________( + )____________( +\n+\nTotal Rs............\nLess\nCom.}......................\nLess 7 per cent Tax................\nNet Pool Rs............\nForm XI\nForm XI\nRecord and Summary for Win Bets\nRecord and Summary for Win Bets\nRs..........\nTotalisator\nWIN\nDate............ Private Mark............\nRace …..................\nHorse No.\nBacked for tickets\nResult\nRemarks\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22\nTotal...................\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nCommission\n=Rs....................................................\nTax\n=Rs....................................................\nSurplus\n=Rs....................................................\nTotal\n=Rs....................................................\nLoss\n=Rs....................................................\nTotal Rs.\nCommission............\n=Rs....................................................\nSurplus Horse No. (…........)\n=Rs....................................................\nSurplus …..........\n\t\t\t\t(…........)\n=Rs....................................................\nSurplus............... (…........)\n=Rs....................................................\nLoss...................\n\t\t\t\t(…........)\n=Rs....................................................\nLoss...................\n\t\t\t\t(…........)\n=Rs....................................................\nTotal profits\nForm XII\nForm XII\nSummary Statement of Each Day's Racing\nSummary Statement of Each Day's Racing\nRs............\nTotalisator..........\nWin...........\nStatement\nStatement\nRace\nCommission\nTax\nSurplus\nLoss\nTakings\n1 2 3 4 5 6 7 8 9\nForm XIII\nForm XIII\nRecord and Summary for Win Bets\nRecord and Summary for Win Bets\nRs..........\nTotalisator\nPLACE\nDate............ Private Mark............\nPlace …..................\nHorse No.\nBacked for tickets\nResult\nRemarks\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22\nTotal...................\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nTickets on Horse No. (….....) at Rs.......\n=Rs....................................................\nCommission\n=Rs....................................................\nTax\n=Rs....................................................\nSurplus\n=Rs....................................................\nTotal\n=Rs....................................................\nLoss\n=Rs....................................................\nTotal Rs.\nCommission............\n=Rs....................................................\nExtra Surplus......... (…........)\n=Rs....................................................\nSurplus Horse No. (…........)\n=Rs....................................................\nSurplus Horse No. (…........)\n=Rs....................................................\nLoss...................\n\t\t\t\t(…........)\n=Rs....................................................\nLoss...................\n\t\t\t\t(…........)\n=Rs....................................................\nTotal profits\nForm XIV\nForm XIV\nSummary Statement of Each Day's Racing\nSummary Statement of Each Day's Racing\nRs............\nTotalisator..........\nWin...........\nStatement\nStatement\nRace\nCommission\nTax\nSurplus\nLoss\nTakings\n1 2 3 4 5 6 7 8 9\nForm XV\nForm XV\nI.O.U. Voucher for a Win\nI.O.U. Voucher for a Win\nNo.........\nRace..........\nWIN\nHorse No.\nRs.\nForm XVI\nForm XVI\nI.O.U. Voucher for a Place\nI.O.U. Voucher for a Place\nNo.........\nRace..........\nPLACE\nHorse No.\nRs.\nForm XVII\nForm XVII\nReturn for submission to the Prescribed Officer\nReturn for submission to the Prescribed Officer\nRace Meeting..........\nDate.........19......\nAmount paid into Totalisator\nRs.\nRs.\nRs.\nTotal\nWin\nPlace\nTotal\nTotal at 7 per cent\nForm XVIII\nForm XVIII\nReturn of Cinematograph Exhibition\nReturn of Cinematograph Exhibition\n[ See Rule 14 (5)]\nName of the Cinema House............\nMonth........\nDate\n1st Show\n2nd Show\n3rd Show\n4th Show (Matinee)\nTotal admission price of the tickets excluding\n\t\t\t\tAmusement Tax\nTax payable under Section 3-A (1)\nTotal admission price of the tickets excluding\n\t\t\t\tAmusement Tax\nTax payable under Section 3-A (1)\nTotal admission price of the tickets excluding\n\t\t\t\tAmusement Tax\nTax payable under Section 3-A(1)\nTotal admission price of the tickets excluding\n\t\t\t\tAmusement Tax\nTax payable under Section 3-A (1)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n1st\n2nd\n3rd\n4th\n5th\n7th\n8th\n9th\n10th\n11th\n12th\n13th\n14th\n15th\n16th\n17th\n18th\n19th\n20th\n21th\n22th\n23th\n24th\n25th\n26th\n27th\n28th\n29th\n30th\n31st\nTotal tax payable\nTotal tax payable for the month\nSignature of the Manager/Proprietor\n(Total of columns 3, 5 7 and 9).\nTax paid vide challan No...........\ndated..................\n[Forms IX to XVIII not printed]\n[Forms IX to XVIII not printed]\nForm-XIX\nForm-XIX\nApplication for Permission to Operate Cable Television Network\nApplication for Permission to Operate Cable Television Network\n[ See rule 9A(1) and 9A(2)]\n(b) The Total Number of subscribers as on the date of this application is as follows-\n(i) No. of individual subscribers-\n(ii) No. of hotels covered by the Network with total number of connections-\n(b) The number of subscribers both individual and hotels covered by the network shall be intimated as soon' as the operation of the network starts and thereafter at the beginning of every month.\n(b) The Total number of connections as in the date of application is as follows-\n(i) No. of rooms will Cable Television Network connection:\n(ii) No. of other connection, if any:\n(i) Name of the town/village\n(ii) Exact area of operation (road/street/lane/mahalla)\n(* Delete Whichever is not Applicable)\nSI. No.\nName in full\nFather's husband's name\nAge\nExtent of interest in the business\nPresent address\nPermanent address\nSignature\n1\n2\n3\n4\n5\n6\n7\n8\nVerification\nVerification\n(i) I am authorised to make this application,\n(ii) The information given above are true and correct to the best of my knowledge and belief, and\n(iii) I shall abide by the provisions of the Assam Amusements and Betting Tax Act, 1939 and the Rule framed thereunder.\nYours faithfully,\n[Signature]\nForm-XX\nForm-XX\nPermission to Operate Cable Television Network\nPermission to Operate Cable Television Network\n[ See rule 9A(3)]\n(i) Name of the town/village\n(ii) Exact area of operation (road/street/lane/mahalla)\n*(iii) the Proprietor of the hotel.......at (address)............having its own Cable Television Network is granted permission to operate the network within the hotel premises only with effect from......\n(* Delete whichever is not applicable)\nSr. Superintendent of Taxes/ Superintendent of Taxes. Unit.........\nForm-XXI\nForm-XXI\nMonthly Return Submitted by Operations of Cable Television Network.\nMonthly Return Submitted by Operations of Cable Television Network.\n[ See Rule 9(1)]\n[To be submitted in duplicate]\n1.\nName of cable operator\n:\n2.\nMonth for which the return is submitted\n:\n3.\nTotal No. for subscribers\n:\n(i) No. of individual subscribers\n:\n(ii) No. of connections in hotels\n:\n4.\nRate of subscription per subscriber per month\n:\n(i) For individual subscribers\n:\n(ii) For each connection in hotels\n:\n5.\nTotal connection during the month\n:\n6.\nTotal amount of entertainment tax payable\n:\n7.\nAmount of entertainment tax paid\n:\n8.\nChallan No. & Date\n:\nOriginal copy of the challan to be enclosed)\nSignature of the Proprietor/Manager.\nForm-XXII\nForm-XXII\nMonthly Return Submitted by Operators of Hotel having their Own Cable Television Network\nMonthly Return Submitted by Operators of Hotel having their Own Cable Television Network\n[ See rule 9B(2)]\n(To be submitted in duplicate)\n1.\nName of the Hotel\n:\n2.\nName of the Proprietor\n:\n3.\nAddress\n:\n4.\nMonth for which the return is submitted\n:\n5.\nNo. of rooms (including lounge, office, reception etc.) having\n\t\t\t\tcable service\n:\n6.\nRate of entertainment tax per room per month\n:\n7.\nTotal amount of entertainment tax payable for the month\n:\n8.\nAmount of entertainment tax paid\n:\n9.\nChallan No. and Date\n:\n[Original copy of the challan to be enclosed]\nProprietor/Manager.\nForm XXIII\nForm XXIII\nInformation for Holding an Entertainment with Sale of Tickets for Admission\nInformation for Holding an Entertainment with Sale of Tickets for Admission\n[ See rule 9C]\n(1) The Commissioner of Taxes, Assam.\n(2) The Sr. Superintendent of Taxes/Superintendent of Taxes, Unit........",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "1",
"title": "1. Full particulars of the entertainment including nature on entertainment and name(s) of performer(s)/troupe/team(s);",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "2",
"title": "2. Name(s), Present address(es) and permanent address(es) of the organiser(s):",
"chapter": null,
"content": "SI. No.\nName\nPresent address\nPermanent address",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "3",
"title": "3. Name(s) present address(es) and Permanent address(es) of the person(s) who will be responsible for keeping proper accounts and for payment of entertainment tax.",
"chapter": null,
"content": "SI. No.\nName\nPresent address\nPermanent address\nSignature\n1. 2. 3.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "4",
"title": "4. Place or places where the entertainment is proposed to be held.",
"chapter": null,
"content": "5. (a) Date from which the entertainment is proposed to be held:\n(b) Total number of days for which the entertainment is proposed to be held:\n(c) No. of daily shows (including special shows, if any) and time of starting of each show:",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "6",
"title": "6. Number of seats in each class and the rates of admission.",
"chapter": null,
"content": "Name of the class (by whatever name called)\nNo. of seals\nRates of admission (excluding tax)\n1. 2. 3. 4.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "7",
"title": "7. Number of tickets printed/proposed to be printed for each class (with Book No. and serial No.)",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "8",
"title": "8. Whether the organisers organised any entertainment earlier. If so, full particulars including total tax paid and tax outstanding, if any, should be mentioned:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
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"number": "9",
"title": "9. Whether any exemption from payment of entertainment tax has been obtained from the Government. If so, a copy of the order in this regard should be enclosed:",
"chapter": null,
"content": "",
"footnote": "",
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"sort_order": 15
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"number": "10",
"title": "10. Any other information, as the organisers may like to furnish:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
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"number": "11",
"title": "11. Additional information, as may be required by the Commissioner or the Sr. Superintendent of Taxes/Superintendent of Taxes:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "12",
"title": "12. We hereby solemnly affirm that the information/particulars given above are true and correct to my/our knowledge and belief.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "13",
"title": "13. We also undertake to pay the security as may be determined by you, before the date of starting the entertainment and also to pay daily the entertainment tax payable for each day of entertainment.",
"chapter": null,
"content": "Yours faithfully. 1. 2. 3.\nForm-XXIV\nForm-XXIV\nInformation for Holding an Entertainment where Admission is Otherwise than through Open Sale of Tickets\nInformation for Holding an Entertainment where Admission is Otherwise than through Open Sale of Tickets\n[ See Rule 9C]\n(1) Full particulars of the entertainment including nature entertainment and name(s) of performer(s)/troupe/team(s):\n(2) Particulars of the organiser(s):\nSI. No.\nName\nPresent address\nPermanent address\nSignature\n1. 2. 3. 4.\n(3) Particulars of person(s) who will be responsible for keeping proper accounts and for paying entertainment tax, if payable-\nSI. No.\nName\nPresent address\nPermanent address\nSignature\n1. 2.\n(4) Place or places where the entertainment is proposed to be held:\n(5) (a) Date from which the entertainment is proposed to be held:\n(b) Total number of days for which the entertainment is proposed to be held:\n(c) No. of daily shows (including special shows, if any) and time of starting of each show:\n(6) Number of seats in each class (by whatever name called):\n(7) Whether the admission to the entertainment is open for everybody and free, or through invitation;\n(8) If the admission is through invitation, whether donations have been taken or are proposed to be taken from the invites:\n(9) If donations have been taken or are proposed to be taken, the rates of donation for each class/category of invitation;\n(10) Total amount received or expected to be received from donations:\n(11) Estimates of expenses for organising the entertainment:\n(12) Sources of fund for meeting the expenses for organising the entertainment:\n(13) Name(s) of sponsor(s), if any and the amounts received from each of them;\n(14) Name's of advertiser(s), if any and the amounts received from each of them:\n(15) No. of invitation cards printed/proposed to be printed for each class;\n(16) Mode and criteria of distribution of invitation cards with name of distribution outlets, if any:\n(17) Whether the organisers organised any entertainment earlier, if so, full particulars including total tax paid and tax outstanding, if any, should be mentioned:\n(18) Any other information, as the organisers may like to furnish:\n(19) Additional information, as may be required by the Commissioner or the Sr. Superintendent of Taxes/Superintendent of Taxes:\nYours faithfully. 1. 2. 3.\nSignature(s) of the Organiser(s) SCDAS\nCommissioner & Secretary to the Government of Assam Finance Department",
"footnote": "",
"is_definition": false,
"sort_order": 19
}
],
"metadata": {
"Act ID": "Last Updated 10th February, 2020 [ass054]",
"Act Number": "",
"Enactment Date": "",
"Act Year": "1939",
"Short Title": "The Assam Amusements and Betting Tax Rules, 1939",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:18"
}