The Assam Amusements and Betting Tax (Amendment) Act, 2016

G.F-8 Gros OS TELIOUA YXAKIICHOAATXA ATTESAOMA22ACHT Registered No .- 768/97 THE ASSAM GAZETTE IV MA ni JoA Isqioniq arfi as of bos Jodl bnA sibril GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH batutitedue ad lian NOTIFICATION The 26th August, 2016 No. LGL.21/2002/191 .- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th August, 2016 is hereby published for general information. da ASSAM ACT NO. VIII OF 2016 (Received the assent of the Governor on 24th August, 2016) THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 2016. jismysq doua I to mintnomog ymidi rag doua THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 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, hereinafter referred to as the principal Act, in the manner hereinafter appearing;

Assam Act VI of 1939. It is hereby enacted in the Sixty-seventh Year of Republic of India as follows :- Short title, extent and commencement. 1.(1) This Act may be called the Assam Amusements And Betting Tax (Amendment) Act, 2016. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. OF de Amendment of section 3 2. In the principal Act, in section 3, in sub-section (1),- (i) for the existing clause (b), the following shall be substituted, namely :- "(b) In the case of cinematograph exhibition, where the payment of admission is (i) rupee five or less - nil; (ii) rupees twenty or less but more than rupee five - twenty percentum of such payment; (iii) more than rupees twenty- thirty percentum of such payment: Provided 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;";

(ii) for the existing clause (bbb), the following shall be substituted, namely :- "(bbb) In case of cinematographic exhibition in mini cinema hall, where the payment for admission is- (i) rupees five or less - nil; (ii) rupees twenty or less but more than rupee five - twenty percentum of such payment; (iii) more than rupees twenty- thirty percentum of such payment;"; THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 26, 2016 (iii) for the existing clause (d), the following shall be substituted, namely :- "(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 --- (i) rupees eight per ticket where the cinematograph exhibition hall does not provide air conditioning system;

(ii) rupees twelve per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator: Provided that no service charge shall be collected where payment for admission is rupees five or less;"; (iv) after the existing clause (e), the following new clause (f) shall be inserted, namely :- od "(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;" S. M. BUZAR BARUAH, Secretary to the Government of Assam, Legislative Department, Dispur. Guwahati :- Printed and Published by the Dy.

Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. Ex. Gazette No. 573 - 400 + 10-26- 08 -2016.