The Assam Amusements and Betting Tax (Amendment) Act, 1969

ASSAM ACT XVI OF 1969 [Received the assent of the Governor on the 23rd July, 1969] THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1969 (Published in the Assam Gazette Extraordinary, dated the 29th July, 1969 An Act further to amend the Assam Amusements and Betting Tax Act, 1939 Preamble. Whereas it is expedient further to amend the Assam Act Assam Amusements and Betting Tax Act, 1939, VI of 19 39 hereinafter called the principal Act in the manner hereinafter appearing ; It is hereby enacted in the Twentieth Year of the Republic of India as follows :- Short title, 1. (1) This Act may be called the Assam Amuse- extent and ments and Betting Tax (Amendment) Act, 1969. commencement. (2) It shall have the like extent as the principal Act. It shall con he notice on such a State Government may, by notification in the official Gazette, appoint.

Amendment of section 14 of Assam Act VI of 1939. 2. In section 14 of the principal Act. (1) in clause (3), for the expression "licensed bookmaker" the expression "licensed bookmaker for horse race" shall be substituted ; (2) after clause (3) as so amended the following shall be inserted as clause (3A), namely :- "(3A) "licensed bookmaker for arrow shooting" means any person who carries on business or vocation of or acts as a bookmaker in respect of arrow shooting under a license or permit issued in the manner prescribed by any officer authorised in this behalf by the State Government. Price Rs.0.6 P. or 1 d. (3) after clause (6), the following shall be inserted as clause (7), namely :- "(7) "Stake money" means gross amount of all monies received or deemed to have been received by licensed bookmakers for arrow shooting for the purpose of betting of wagering." Amendment of section 18 of Assam Act VI of 1939.

3. In section 18 of the principal Act,- (1) in sub-section (1),- (a) for the words "licensed bookmaker" the words "licensed bookmaker for horse race" shall be substituted ; (b) between the words and punctuation "betting tax" and , the words "on horse race" shall be inserted ; (2) in sub-section (2),- (a) for the words "licensed bookmaker” occurring twice the words "licensed bookmaker for horse race" shall be substituted ; be Code (b) between the words "betting tax" and "shall" the words "on horse race" shall be inserted ; (3) after sub-section (2) as so amended, the following shall be inserted as sub-sections (3), (4) and (5), namely :- "(3) There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Assam a betting tax on arrow shooting equal to the amount received as Stake money.

(4) The betting tax on arrow shooting shall be collected by the licensed bookmakers on arrow shooting on all monies received or deemed to have been received by them as Stake money and shall be paid to the State Government in the manner prescribed. (5) Actual betting on arrow shooting shall be only on such days as may be prescribed." Amendment 4. In section 19 of the principal Act, for the words of section 19 "licensed bookmaker" the words "licensed bookmaker of Assam Act VI of for horse race" shall be substituted. 1939. Amendment 5. In section 20 of the principal Act, in sub-sec- of section 20 tion (2), for the words "licensed bookmakers" the of Assam words "licensed bookmakers for horse race" shall be substituted. Att VI of C Amendment 6. In section 21 of the principal Act, in sub-sec- of section 21 tion (2), for the words "licensed bookmakers" the of Assam Act VI of words "licensed bookmakers for horse race" shall be 1939.

substituted. Insertion of 7. After section 21, the following shall be inserted sections 21A as sections 21A and 21B, namely,- and 21B in Assam Act VI of 1939. "Penalty. 21A. Whoever :- Cognizance of offence. (i) fails to comply with the provisions of this chapter or rules made thereunder, or (ii) fraudulently or wilfully evades the payment of any tax under this chapter or conceals his liability to such tax, shall in addition to his liability to pay the tax so concealed or evaded, on conviction by a Magistrate, be liable to a fine exceeding two thousand rupees." 21B. No court shall take cognizance of any offence under this chapter or under the rules made thereunder except with the previous sanction of the State Government and no court inferior to that of the Magistrate of the First Class shall try any such offence." laCode Amendment 8.

(1) The existing provision of section 22 shall of section 22 be renumbered as sub-section (1) and the following of Assam shall be inserted as sub-section (2), namely- Act VI of 1939. "(2) Every rule made under this section shall be laid, as soon as may be after it is made, before the Assam Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which it is to be laid or the session immediately following, the Assam Legislative Assembly agree in making any modification in the rule or the Assam Legislative Assembly agree that the rule should not be made, the rule shall thereafter have 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." AGP 26/69 (Leg) - 1850+150-16-10-69,