The Assam Amusements and Betting Tax (Amendment) Act, 1946

The 23rd October 1946. No. L.657/46/7 .- The following Act of the Assam Legislature having been assented to in His Majesty's name by the Governor, is hereby published for general information :- [Received the assent of the Governor on. the 14th October, 1946] ASSAM ACT VI OF 1946 THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1946 [Passed by the Assam Legislature] [Published in the Assam Gazette of the 30th October 1946] An Act further to amend the Assam Amusements and Betting Tax Act, 1939. Preamble. Whereas it is expedient further to amend the Assam Amusements and Betting Tax Act, 1939, to raise the rate of tax and to Assam Act provide for its collection ; VI of 1939. It is hereby enacted as follows :- Short title, 1. (1) This Act may be called the Assam Amusements and extent Betting Tax (Amendment) Act, 1946.

and com- (2) It extends to the whole of Assam. mencement. (3) It shall come into force on such date as the Provincial - Government may, by notification in the Official Gazette, appoint. Amendment 2/ After clause (3) of section 2 of the Assam Amusements of section 2 and Betting Tax Act, 1939 (hereinafter referred to as the Assam Act of Assam principal Act), the following clause shall be inserted, namely :- VI of 1939, Act VI of 1939. "(3A) 'Commissioner' means the Commissioner of Taxes appointed under section 2A or the officer empowered thereunder to discharge the functions of such authority." Insertion of 3. After section 2 of the principal Act the following sections new sections shall be inserted, namely :- 2A and 2B in Assam Act VI of 1939. "2A. Taxing Authorities .- The Provincial Government may, for carrying out the purposes of this Act, appoint a person to be Commissioner of Taxes or empower, by notification in the Official Gazette, any official to discharge the functions of such authority.

2B. Delegation of Commissioner's powers .- Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the Official Gazette, delegate any of his powers under this Act to any official and any such official shall thereupon exercise the said powers." 4. In section 3. of the principal Act,- (i) in sub-section (1) for the words "half an anna", "one anna", "four annas", "six annas" and "three annas" occurring respectively against items (i), (ii), (iii), (iv) and (v) the words "nine pies", "one and a half annas", "six annas", "nine annas" . and "four and a half annas" shall respectively be substituted ; and (ii) in sub-section (2) for the words "twenty-five"the words "thirty-seven and a half" shall be substituted ; (iii) In sub-section (3) for the words "twenty per centum", the words "thirty per centum" shall be substituted.

Amendment of section 10 of Assam 5. In sub-section (1) of section 10 of the principal Act, for the words "a public demand" the words "an arrear of land Act VI of revenue" shall be substituted. Amendment of section 15 of Assam Act VI of 1939, 6. In section 15 of the principal Act, for the word " seven ", wherever it occurs, the word " ten " shall be substituted. Amendment 7. In sub-section (1) of section 18 of the principal Act, for the word " seven " the word " ten " shall be substituted. of section 18 of Assam Act VI of 1939. Amendment 8. In section 21 of the principal Act, for the words " a public of section 21 of Assam Act demand ", wherever they occur, the words " an arrear of land VI of 1939. revenue " shall be substituted. H. C. STORK, Secy. to the Govt. of Assam in the Leg./ Deptt.

Amendment of section 3 of Assam Act VI of 1939.