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THE ASSAM AMUSEMENTS AND BETTINGS TAX (AMENDMENT) ACT, 2009
The Assam Amusements and Bettings Tax (Amendment) Act, 2009
Sections
An ACT
Section 1Section 1. Short title, extent and commencement
Section 1Section 1(1)
Section 1Section 1(2)
Section 1Section 1(3)
Section 1Section 2. Amendment of section 2
Section 2Section 2(i)
Section 2Section 2(ii)
Section 2Section 2(iii)
Section 2Section 2(iv)
Section 2Section 2(v)
Section 2Section 2(vi)
Section 2Section 2(vii)
Section 2Section 3. Substitution of section 2A
Section 3Section 4. Amendment of section 3
Section 4Section 4(a)
Section 4Section 4(a)(i)
Section 4Section 4(a)(ii)
Section 4Section 4(a)(iii)
Section 4Section 4(a)(iv)
Section 4Section 4(a)(v)
Section 4Section 4(a)(vi)
Section 4Section 4(a)(vii)
Section 4Section 4(a)(viii)
Section 4Section 4(b)
Section 4Section 4(c)
Section 4Section 5. Amendment of section 3C
Section 5Section 5(i)
Section 5Section 5(ii)
Section 5Section 5(iii)
Section 5Section 6. Amendment of section 4
Section 6Section 6(i)
Section 6Section 6(ii)
Section 6Section 6(iii)
Section 6Section 6(iv)
Section 6Section 7. Amendment of section 4A
Section 7Section 8. Substitution of section 5
Section 8Section 9. Substitution of section 5A
Section 9Section 10. Substitution of section 6
Section 10Section 11. Amendment of section 7
Section 11Section 11(i)
Section 11Section 11(ii)
Section 11Section 11(iii)
Section 11Section 11(iv)
Section 11Section 12. Insertion of new section 9A
Section 12Section 13. Substitution of section 10
Section 13Section 14. Substitution of section 10A
Section 14Section 15. Amendment of section 11
Section 15Section 16. Amendment of section 11A
Section 16Section 17. Substitution of section 12
Section 17Section 18. Amendment of section 12A
Section 18Section 19. Substitution of section 13
Section 19
the-assam-amusements-and-bettings-tax-amendment-act-2009.json
•
52 Sections
•
Assam
{
"id": 2969,
"slug": "the-assam-amusements-and-bettings-tax-amendment-act-2009",
"title": "THE ASSAM AMUSEMENTS AND BETTINGS TAX (AMENDMENT) ACT, 2009",
"short_title": "The Assam Amusements and Bettings Tax (Amendment) Act, 2009",
"act_number": "II",
"act_year": 2009,
"act_type": "STATE",
"location": "Assam",
"law_status": "valid",
"enactment_date": "2009-02-06",
"description": "The Assam Amusements and Bettings Tax (Amendment) Act, 2009",
"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: 17].\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: 17];\n\nIt is hereby enacted in the Sixtieth Year of the Republic of India as follows:-[cite: 17]",
"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: 17]",
"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, 2009.[cite: 17]",
"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: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "1",
"title": "Section 1(3)",
"chapter": null,
"content": "It shall come into force at once.[cite: 17]",
"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: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "2",
"title": "Section 2(i)",
"chapter": null,
"content": "in clause (2), between the word 'held' and the punctuation mark ';', the words \"and in case of entertainment through cable service and direct to home service or through other similar electronic devices each connection to a subscriber shall be deemed to be an admission to an entertainment\" shall be inserted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "2",
"title": "Section 2(ii)",
"chapter": null,
"content": "in clause (3B), for the existing explanation, the following shall be substituted, namely :-\n\n\"Explanation. For the purpose of this clause, programme means any television broadcast and includes,-\n(i) exhibition of films, features, dramas, advertisements and serials through video cassette recorders or video cassette players;\n(ii) any audio or visual or audio-visual live performance or presentation;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "2",
"title": "Section 2(iii)",
"chapter": null,
"content": "for the existing clause (4), the following shall be substituted, namely:-\n\n\"(4) Entertainment\" means any exhibition, performance, amusement, game or sport, music, cultural and dramatic performances, entertainment by electronic devices and it includes,-\n(i) cinematograph exhibition including video shows (ii) cable service, (iii) direct to home service, (iv) park or garden, (v) amusement park, (vi) video game parlour, (vii) recreation parlour where a game such as bowling, billiards, snooker or the like by whatever name called is provided, (viii) river cruise or boat ride or water sports or para sailing or boat skiing or any other similar activities, (ix) discotheques, (x) fashion show, (xi) beauty pageant, (xii) circus, (xiii) magic shows and (xiv) horse race:\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "2",
"title": "Section 2(iv)",
"chapter": null,
"content": "for the existing clause (7), the following shall be substituted, namely:-\n\n\"(7) \"payment for admission\" means any payment for seat or other accommodation in any form in a place of entertainment and includes,-\n(i) any payment made for cable service or direct to home service;\n(ii) any payment by whatever name called for any purpose whatsoever connected with an entertainment which a person is required to make in any form as a condition of attending or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission;\n(iii) any payment made for the use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get;\n(iv) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required; and\n(v) any payment made in whatsoever manner for an entertainment by any modern electronic devices;\nExplanation. Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets or invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "2",
"title": "Section 2(v)",
"chapter": null,
"content": "for the existing clause (8), the following shall be substituted, namely:-\n\n\"(8) \"proprietor\" in relation to any entertainment means the owner and shall include,\n(i) any person connected with the organization of the entertainment, or\n(ii) any person charged with the work of admission to the entertainment, or\n(iii) any person responsible for, or for the time being in charge of, the management thereof;\n(iv) in relation to a cable service,--\n(a) a cable operator who provides cable service through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network;\n(b) owner of an hotel;\n(v) in relation to a direct to home service, the service provider of such service;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "2",
"title": "Section 2(vi)",
"chapter": null,
"content": "in clause (10), for the existing explanation, the following shall be substituted, namely:-\n\n\"Explanation. In case of a hotel or restaurant each room or premises where signals of cable television network or direct to home service are received shall be treated as a separate place of entertainment and, for that purpose, the proprietor of the hotel or restaurant shall be the subscriber for each of such rooms or premises that receive signals of cable television network or direct to home service;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "2",
"title": "Section 2(vii)",
"chapter": null,
"content": "for existing clause (12), the following shall be substituted, namely :-\n\n\"(12) Mini Cinema Hall\" means a mini cinema hall as defined under the Assam Cinema (Regulation) Act, 1953.\"[cite: 17]",
"footnote": "Assam Act XIV of 1953",
"is_definition": false,
"sort_order": 120
},
{
"number": "3",
"title": "Section 3. Substitution of section 2A",
"chapter": null,
"content": "In the principal Act, for the existing section 2A, the following shall be substituted, namely: -\n\n\"2A. Taxing authorities. (1) The State Government may, for carrying out the purposes of this Act, appoint a person to be the Commissioner and as many other officers as mentioned in sub-section (2) to assist him as it thinks fit.\n\n(2) There shall be the following taxing authorities to assist the Commissioner:-\n(a) Additional Commissioner of Taxes;\n(b) Joint Commissioner of Taxes;\n(c) Deputy Commissioner of Taxes (Appeals);\n(d) Deputy Commissioner of Taxes;\n(d) Assistant Commissioner of Taxes;\n(e) Superintendent of Taxes;\n(f) Inspector of Taxes;\n(g) any other person appointed as such by the State Government.\n\n(3) The Commissioner shall have jurisdiction over the whole of the State of Assam and the other officers appointed to assist him shall have jurisdiction either over the whole of the State or over such areas as the State Government may specify.\n\n(4) The Commissioner appointed under sub-section (1) and other officers appointed to assist him shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.\n\n(5) The Commissioner shall have superintendence over all officers and persons employed in the execution of this Act and he may,-\n(a) make and issue general rules and specify forms for regulating the practice and proceedings of such officers and persons;\n(b) issue such orders, instructions and directions to such officers and persons as he may deem fit, for the proper administration of this Act.\n\n(6) All officers and persons employed for the execution of this Act shall observe and follow the orders, instructions and directions of the officers superior to them:\nProvided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Deputy Commissioner of Taxes (Appeals) in the exercise of his appellate functions.\n\n(7) No person shall be entitled to call in question in any proceedings, the jurisdiction of any taxing authority appointed under this section, after the expiry of thirty days from the date of receipt by that person of any notice issued by such taxing authority under this Act. Any objection as to the jurisdiction of any such taxing authority may be raised within the period aforesaid by submitting a memorandum to the authority concerned who shall refer the question to the Commissioner. The Commissioner shall, after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question of jurisdiction and his decision in this behalf shall be final.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 130
},
{
"number": "4",
"title": "Section 4. Amendment of section 3",
"chapter": null,
"content": "In the principal Act, in section 3,--[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 140
},
{
"number": "4",
"title": "Section 4(a)",
"chapter": null,
"content": "in sub-section (1),-[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 150
},
{
"number": "4",
"title": "Section 4(a)(i)",
"chapter": null,
"content": "for the words, \"theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section\", the words \"class of entertainment\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 160
},
{
"number": "4",
"title": "Section 4(a)(ii)",
"chapter": null,
"content": "in clause (a), in the last portion, for the words, \"twelve and a half percentum\" the word \"five percentum\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
{
"number": "4",
"title": "Section 4(a)(iii)",
"chapter": null,
"content": "for the existing clause (b), the following shall be substituted, namely:-\n\n\"(b) In the case of cinematograph exhibition, where the payment of admission is -\n(i) rupee five or less - nil;\n(ii) rupees twenty or less but more than rupee five - thirty percentum of such payment;\n(iii) more than rupees twenty - fifty percentum of such payment:\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;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 180
},
{
"number": "4",
"title": "Section 4(a)(iv)",
"chapter": null,
"content": "for the existing clause (bbb), the following shall be substituted, namely:-\n\n\"(bbb) In case of cinematographic exhibition in mini cinema hall, where the payment for admission is-\n(i) rupees five or less - nil;\n(ii) rupees twenty or less but more than rupee five - twenty percentum of such payment;\n(iii) more than rupees twenty - thirty percentum of such payment;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 190
},
{
"number": "4",
"title": "Section 4(a)(v)",
"chapter": null,
"content": "for the existing clause (c), the following shall be substituted, namely :-\n\n\"(c) In any other case, ten percentum of such payment.\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 200
},
{
"number": "4",
"title": "Section 4(a)(vi)",
"chapter": null,
"content": "for the existing clause (d), the following shall be substituted, namely :-\n\n\"(d) Notwithstanding anything contained hereinbefore in the sub-section, in respect of a cinematograph exhibition, a tax at the rate of twenty percentum shall be charged and paid to the Government of Assam on any enhancement of the existing payment for admission as service charge. Such service charge shall not exceed-\n(i) rupees five per ticket where the existing payment for admission is above rupees five;\n(ii) rupees ten per ticket where the cinematograph exhibition hall provides dolby and digital sound system;\n(iii) rupees eight per ticket where the cinematograph exhibition hall provides push back seat;\n(iv) rupees seventeen per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator:\nProvided that no service charge shall be collected where payment for admission is rupees five or less;\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 210
},
{
"number": "4",
"title": "Section 4(a)(vii)",
"chapter": null,
"content": "in clause (e), in the second proviso for the figure and words \"25 naye paise\", the words \"five rupees\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 220
},
{
"number": "4",
"title": "Section 4(a)(viii)",
"chapter": null,
"content": "in clause (e), after the existing third proviso, in the Explanation, for the words, \"five naye paise\", the words \"fifty paise\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 230
},
{
"number": "4",
"title": "Section 4(b)",
"chapter": null,
"content": "for existing sub-section (3), the following shall be substituted, namely:-\n\n\"(3) The State Government may, on the application of a proprietor of any entertainment, permit such proprietor, on such conditions as it may prescribe to pay a lump-sum amount in lieu of the amount of tax payable by him under this section.\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 240
},
{
"number": "4",
"title": "Section 4(c)",
"chapter": null,
"content": "after sub-section (6), the following new sub-section (7) shall be inserted, namely:-\n\n\"(7) The State Government may, by notification in the Official Gazette, vary the rates of tax under this Act and on such notification being issued, the rate of tax shall be deemed to have been amended accordingly:\nProvided that the rate of tax to be specified or varied by the State Government in respect of any class of entertainment shall not exceed fifty percentum.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 250
},
{
"number": "5",
"title": "Section 5. Amendment of section 3C",
"chapter": null,
"content": "In the principal Act, in section 3C,---[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 260
},
{
"number": "5",
"title": "Section 5(i)",
"chapter": null,
"content": "in sub-section (1),-\n(a) the words \"the service provider\" occurring in between the word \"and\" and the word \"of\" shall be omitted;\n(b) in between the words, \"the\" and \"Government\", the word \"State\" shall be inserted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 270
},
{
"number": "5",
"title": "Section 5(ii)",
"chapter": null,
"content": "in sub-section (2), after the word \"the\" and before the word \"Government\", the word \"State\" shall be inserted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 280
},
{
"number": "5",
"title": "Section 5(iii)",
"chapter": null,
"content": "in sub-section (3), in between the words, \"the\" and \"Government\", wherever they occur, the word \"State\" shall be inserted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 290
},
{
"number": "6",
"title": "Section 6. Amendment of section 4",
"chapter": null,
"content": "In the principal Act, in section 4,-[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 300
},
{
"number": "6",
"title": "Section 6(i)",
"chapter": null,
"content": "in clause (a), in the beginning, before the words \"with a ticket stamped\", the words \"in case of a cinematograph exhibition\" shall be inserted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 310
},
{
"number": "6",
"title": "Section 6(ii)",
"chapter": null,
"content": "in clause (b), for the words \"State Government\", wherever they occur, the word \"Commissioner\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 320
},
{
"number": "6",
"title": "Section 6(iii)",
"chapter": null,
"content": "in clause (c), for the words \"State Government\", wherever they occur, the word \"Commissioner\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 330
},
{
"number": "6",
"title": "Section 6(iv)",
"chapter": null,
"content": "in second proviso, the word \"second\" occurring in between the word \"the\" and the word \"proviso\" shall be omitted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 340
},
{
"number": "7",
"title": "Section 7. Amendment of section 4A",
"chapter": null,
"content": "In the principal Act, in section 4A, for the words, \"Any officer authorised by the State Government\", the words \"The Commissioner or any officer authorized in this behalf by him\" shall be substituted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 350
},
{
"number": "8",
"title": "Section 8. Substitution of section 5",
"chapter": null,
"content": "In the principal Act, for the existing section 5, the following shall be substituted, namely :-\n\n\"5. Returns. (1) Every proprietor shall furnish a correct and complete return in such form for such period, by such dates and to such authority, as may be prescribed:\nProvided that different periods may be prescribed for different classes of entertainment for the purpose of filing return:\nProvided further that in respect of an entertainment which is a single event or which is held for a duration less than a week, the proprietor shall submit such return, as may be prescribed, forthwith upon conclusion of such entertainment.\n\n(2) If any proprietor having furnished a return under this section, discovers any omission or any other error in the return so filed, he may, without prejudice to the charge of any interest, furnish revised tax return in the prescribed manner and within the prescribed time.\n\n(3) When the tax payable is required to be paid in accordance with return, every proprietor, before submitting such return as required by sub-section (1), shall, in the prescribed manner, pay the full amount of tax, interest and any other sum payable by him according to such return or the differential tax payable according to the revised return furnished, if any, and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount into the Government account.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 360
},
{
"number": "9",
"title": "Section 9. Substitution of section 5A",
"chapter": null,
"content": "In the principal Act, for the existing section 5A, the following shall be substituted, namely: --\n\n\"5A. Assessment. (1) If the Commissioner or any officer authorized in this behalf by him is satisfied that any return furnished by a proprietor is correct and complete and that the tax under the provisions of this Act due thereon is paid in full, such return be accepted and assessment shall be deemed to have been made on the basis thereof.\n\n(2) If any proprietor,-\n(a) has failed to give information or take permission as required under Section 12 B or has furnished incorrect particulars at the time of obtaining permission from the Commissioner or any officer authorized in this behalf by him; or\n(b) has not furnished return in relation to an entertainment for any period by the prescribed date; or\n(c) has furnished incomplete or incorrect return in relation to an entertainment for any period; or\n(d) has not maintained any records or has failed to maintain records in accordance with the provisions of this Act,\nthe Commissioner or any officer authorized in this behalf by him shall, after giving the proprietor a reasonable opportunity of being heard and after making such enquiry as he considers necessary, assess to the best of his judgment any amount payable under this Act by such proprietor within a period of three years from the expiry of the year to which the period of entertainment relates and may also impose a penalty equal to twice the difference between the amount of tax so assessed and tax paid, if any.\n\n(3) Where the Commissioner or any officer authorized in this behalf by him is of the opinion that any tax payable under this Act has escaped assessment or has been under-assessed or has been assessed at a lower rate, such authority may proceed to reassess, to the best of his judgment, tax so due within a period of five years from the expiry of the year to which the period of entertainment relates:\nProvided that no order under this sub-section shall be passed without giving the proprietor an opportunity of being heard.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 370
},
{
"number": "10",
"title": "Section 10. Substitution of section 6",
"chapter": null,
"content": "In the principal Act, for the existing section 6, the following shall be substituted, namely,--\n\n\"6. Interest. If any proprietor fails to pay the amount of tax due within the time prescribed for its payment, such proprietor shall, in addition to the tax, be liable to pay simple interest, at the rate of one and half per cent, per month on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period, for the period commencing on the day following the date of expiry of the due date to the date of payment or the date of assessment, whichever is earlier. If any dealer fails to pay interest along with return or revised return in accordance with the provisions of this sub-section, such interest shall be levied by the Commissioner or any officer authorized in this behalf by him.\n\nExplanation. For the purpose of calculating interest;-\n(a) 'month' shall mean thirty days;\n(b) where the period of default is in respect of a period of less than one month, the interest shall be computed proportionately.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 380
},
{
"number": "11",
"title": "Section 11. Amendment of section 7",
"chapter": null,
"content": "In the principal Act, in section 7,-[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 390
},
{
"number": "11",
"title": "Section 11(i)",
"chapter": null,
"content": "for sub-section (1), the following shall be substituted, namely :-\n\n\"(1) The proprietor shall be liable to pay the amount of the tax payable under this Act,-\n(a) in the case of admission by stamped tickets, by means of stamps to be affixed on the tickets in the prescribed manner, or\n(b) in accordance with returns of the payments for admission to the entertainment and on account of tax; or\n(c) in accordance with results recorded by any mechanical contrivance or electronic device, which automatically registers the number of persons admitted to the entertainment.\";[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 400
},
{
"number": "11",
"title": "Section 11(ii)",
"chapter": null,
"content": "sub-section (2), shall be omitted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 410
},
{
"number": "11",
"title": "Section 11(iii)",
"chapter": null,
"content": "in sub-section (3), for the word, \"State Government\", wherever they occur, the word \"Commissioner\" shall be substituted;[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 420
},
{
"number": "11",
"title": "Section 11(iv)",
"chapter": null,
"content": "in sub-section (4), for the word, letter and bracket \"clause (c)\", the word, letter and bracket \"clause (d)\" shall be substituted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 430
},
{
"number": "12",
"title": "Section 12. Insertion of new section 9A",
"chapter": null,
"content": "In the principal Act, after section 9, a new section 9A shall be inserted, namely: -\n\n\"9A. Applicability of the provisions of the Assam Value Added Tax Act, 2003. Subject to the provisions of this Act and rules made thereunder, sections 44, 45, 46, 55, 61, 79, 80, 81, 82, 83, 98, 99, 100, 102 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to a proprietor in respect of any tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the rules framed and orders and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.\"[cite: 17]",
"footnote": "Assam Act VIII of 2003",
"is_definition": false,
"sort_order": 440
},
{
"number": "13",
"title": "Section 13. Substitution of section 10",
"chapter": null,
"content": "In the principal Act, for the existing section 10, the following shall be substituted, namely :-\n\n\"10. Recovery of tax. Any sum due on account of tax, interest, penalty under any provision of this Act shall, without prejudice to any other mode of recovery available to the Government under any other law for the time being in force, be recoverable as arrears of land revenue.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 450
},
{
"number": "14",
"title": "Section 14. Substitution of section 10A",
"chapter": null,
"content": "In the principal Act, for the existing section 10A, the following shall be substituted, namely :-\n\n\"10A. Composition of offences. (1) The Commissioner or any officer authorised in this behalf by him may, either before or after the institution of proceedings of prosecution for any offence punishable under this Act, accept from any person charged with such offence, by way of composition, -\n(a) where the offence consists of the failure to pay or the evasion of, any tax recoverable under the provisions of this Act, in addition to the tax so recoverable, a sum of money not exceeding double the amount of tax recoverable:\nProvided that such authority shall not accept any sum by way of composition which is less than twenty-five percent of the amount of tax recoverable;\n(b) in any other case, a sum of money not exceeding fifty thousand rupees subject to a minimum of rupees two thousand, in addition to the tax recoverable.\n\n(2) The Commissioner or any officer authorised in this behalf by him shall not compound an offence under this section and pass an order for payment of the composition money unless the person concerned admits in writing that he has committed the offence.\n\n(3) Where such authority compounds an offence under this section, the order,-\n(a) shall be in writing and specify the offence committed, the sum of money to be paid, the due date for the payment, and date by which the proof of such payment is to be produced;\n(b) shall be served on the person who committed the offence; and\n(c) shall be final and not subject to any appeal.\n\n(4) On payment of the full composition money, no further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall not be further proceeded with.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 460
},
{
"number": "15",
"title": "Section 15. Amendment of section 11",
"chapter": null,
"content": "In the principal Act, in section 11, sub- section (2) shall be omitted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 470
},
{
"number": "16",
"title": "Section 16. Amendment of section 11A",
"chapter": null,
"content": "In the principal Act, in section 11A, for the words, \"An officer authorised by the State Government in this behalf\", the words \"The Commissioner or any officer authorised in this behalf by him\" shall be substituted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 480
},
{
"number": "17",
"title": "Section 17. Substitution of section 12",
"chapter": null,
"content": "In the principal Act, for section 12, the following shall be substituted, namely :-\n\n\"12. Rules (1) The State Government may, subject to the condition of previous publication, make rules, by notification, for carrying out the purposes of this Act:\nProvided that if the State Government is satisfied that circumstances exist which render it necessary for it to take immediate action, if any, it may make any rules without such previous publication:\nProvided further that any rule under this Act may be made so as to have the retrospective effect.\n\n(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-\n(a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used;\n(b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation;\n(c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances;\n(d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainment to which the provisions of section 3, sub-section (3), are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 4;\n(e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this chapter or under the rules made thereunder;\n(f) for the keeping of accounts of all stamp used under this chapter;\n(g) for the presentation and disposal of applications for exemption from payment of the entertainments tax or for the refund thereof, made under the provisions of this chapter;\n(h) for proper maintenance of accounts and submission of returns;\n(i) for the time and manner of payment and collection of the tax, interest and penalty under this Act;\n(j) for completion of assessment and issuing a demand notice;\n(k) for any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act, and\n(l) for the rates of fees, for petitions, certificates and other matters.\n\n(3) The State Government shall cause every rule made under this Act and every notification issued under this Act to be laid, as soon as may be, after it is published before the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions in which it is so laid or the sessions immediately following, and if the State Legislature agrees in making any modification in the rule or notification or that the rule or notification should not be made, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.\"[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 490
},
{
"number": "18",
"title": "Section 18. Amendment of section 12A",
"chapter": null,
"content": "In the principal Act, in section 12A,-\n(i) in sub-section (1),-\n(a) after the words, \"the Commissioner\", occurring in between the word \"If\" and the punctuation mark \",\", the words \"or any officer authorised in this behalf by him\" shall be inserted;\n(b) in clause (b), for the words \"one thousand\", the words \"fifty thousand\" shall be substituted;\n(ii) sub-section (3) shall be omitted.[cite: 17]",
"footnote": "",
"is_definition": false,
"sort_order": 500
},
{
"number": "19",
"title": "Section 19. Substitution of section 13",
"chapter": null,
"content": "In the principal Act, for the existing section 13, the following shall be substituted, namely:-\r\n\r\n\"13. Offences and prosecution. (1) Whoever,-\r\n(a) fails, without sufficient cause, to furnish any information required before holding an entertainment; or fails to obtain the required permission in respect of an entertainment or holds an entertainment while it has been prohibited by the Commissioner or any officer authorised in this behalf by him; or\r\n(b) fails, without sufficient cause, to furnish any return or furnishes a false return; or\r\n(c) fails to deposit the tax due before furnishing the return in accordance with the provisions of this Act, or fails to pay without reasonable cause the amount of any demand under the provisions of this Act; or\r\n(# Summary of the Assam Amusements and Betting Tax (Amendment) Act, 2009\r\n\r\nThe **Assam Amusements and Betting Tax (Amendment) Act, 2009** (Assam Act No. II of 2009) received the assent of the Governor on February 6, 2009, and was published in *The Assam Gazette* on February 7, 2009[cite: 1]. It amends the Assam Amusements and Betting Tax Act, 1939[cite: 1].\r\n\r\n---\r\n\r\n## Key Provisions & Amendments\r\n\r\n### 1. Scope & Definitions (Section 2)\r\n* **Cable and DTH Connections:** Deems each connection provided to a subscriber via cable, direct-to-home (DTH) service, or similar electronic devices as an \"admission to an entertainment\"[cite: 1].\r\n* **Expanded Definition of Entertainment:** Includes a comprehensive list of activities such as video shows, cable/DTH services, parks/gardens, amusement parks, video game parlors, recreation parlors (e.g., bowling, billiards), water sports/river cruises, discotheques, fashion shows, beauty pageants, circuses, magic shows, and horse races[cite: 1, 1].\r\n* **Hotels and Restaurants:** Specifies that each room or premise receiving cable or DTH signals in a hotel or restaurant is treated as a separate place of entertainment, making the proprietor the subscriber for those rooms[cite: 1].\r\n\r\n---\r\n\r\n### 2. Taxing Authorities (Section 2A)\r\nEstablishes a hierarchy of taxing authorities to assist the Commissioner of Taxes[cite: 1]:\r\n* Additional Commissioner of Taxes[cite: 1]\r\n* Joint Commissioner of Taxes[cite: 1]\r\n* Deputy Commissioner of Taxes (Appeals) and Deputy Commissioner of Taxes[cite: 1]\r\n* Assistant Commissioner of Taxes[cite: 1]\r\n* Superintendent of Taxes[cite: 1]\r\n* Inspector of Taxes[cite: 1]\r\n\r\nThe Commissioner maintains overall jurisdiction over the State of Assam and holds superintendence over all executing officers[cite: 1].\r\n\r\n---\r\n\r\n### 3. Tax Structure & Rates (Section 3)\r\n\r\n| Category | Conditions / Admission Fee | Tax Rate / Amount |\r\n| :--- | :--- | :--- |\r\n| **Cinematograph Exhibition**[cite: 1] | ?5 or less[cite: 1]<br>More than ?5 up to ?20[cite: 1]<br>More than ?20[cite: 1] | **Nil**[cite: 1]<br>**30%**[cite: 1]<br>**50%**[cite: 1] |\r\n| **Mini Cinema Halls**[cite: 1] | ?5 or less[cite: 1]<br>More than ?5 up to ?20[cite: 1]<br>More than ?20[cite: 1] | **Nil**[cite: 1]<br>**20%**[cite: 1]<br>**30%**[cite: 1] |\r\n| **Other Cases**[cite: 1] | Standard rate[cite: 1] | **10%**[cite: 1] |\r\n| **Service Charges (Cinematograph)**[cite: 1] | Charged on ticket enhancements[cite: 1] | **20% tax** on service charges (Max charges range from ?5 to ?17 based on facilities like Dolby, push-back seats, or AC)[cite: 1]. |\r\n\r\n---\r\n\r\n### 4. Returns, Assessments, and Penalties\r\n\r\n* **Returns (Section 5):** Proprietors must submit complete returns within prescribed periods and pay full tax before filing[cite: 1]. Events lasting under a week must submit returns immediately upon conclusion[cite: 1].\r\n* **Best Judgment Assessment (Section 5A):** If returns are missing or inaccurate, assessments can be made within 3 years, accompanied by a penalty equal to **twice the difference** between assessed tax and paid tax[cite: 1].\r\n* **Interest (Section 6):** Late payments incur simple interest at **1.5% per month** (calculated at 30 days per month)[cite: 1].\r\n* **Recovery (Section 10):** Unpaid tax, interest, or penalties are recoverable as arrears of land revenue[cite: 1].\r\n\r\n---\r\n\r\n### 5. Offences & Prosecutions (Sections 10A & 13)\r\n\r\n* **Offences:** Failure to furnish information/returns, evasion of tax, obstructing inspection officers, or keeping false accounts are punishable offences[cite: 1, 1].\r\n* **Penalties:** Simple imprisonment ranging from **6 months up to 3 years**, along with a fine between **?10,000 and ?50,000**[cite: 1].\r\n* **Composition of Offences:** Offences can be compounded by paying up to double the tax amount recoverable (minimum 25%) or up to ?50,000 for other violations[cite: 1, 1].\r\n\r\n---\r\n\r\n### 6. Alignment with Assam VAT Act, 2003 (Section 9A)\r\nAdopts several key procedural sections (including Sections 44, 45, 46, 55, 61, 79–83, 98–100, and 102) of the **Assam Value Added Tax Act, 2003** *mutatis mutandis* for tax administration under this Act[cite: 1].\r\n\r\nDoes this summary cover the specific details or sections you were looking for?",
"footnote": "",
"is_definition": false,
"sort_order": 510
}
],
"metadata": {
"Act ID": "200902",
"Act Number": "II",
"Enactment Date": "2009-02-06",
"Act Year": "2009",
"Short Title": "The Assam Amusements and Bettings Tax (Amendment) Act, 2009",
"Department": "Legislative Department, Government of Assam",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:17"
}