'The 23 rd October 1 946.
No . L. 657 /46 /7.—The following Act of the Assam Legislature having been assen ted to in His Ma jesty' s name by the Governor, is hereby published for general info rma tion :—• [Rece ived the assent of th e Governo r on-the 14th October, 1946] ASSAM ACT VI OF 1946 THE ASSAM AM USEM EN TS AND BE TT IN G TA X (AM ENDM ENT) AC T, 1946 [Passed by th e Assam Legislature] [Published in the Assam Gazette o f the 30th October 1946] An Ac t fur the r to amend the Assam Amusements and B elting Tax Act, 1939.
Preamble.
Short title , exte nt and com mencement.
Amendment of section 2 of Assam Act VI of
1939.
Insertion of new sections 2A and 2B in Assam Act V I of
1939.
Whereas it is expedien t further to amend the Assam Amuse ments and Bett ing Tax Act , 1939, to raise the ra te of tax a nd to Assam Act provide for i ts collection ; VI of 1939.
It is hereby ena cted as follows :—
1. (1) This Act may be called the Assam Amusements and Bet ting T ax (Amendment) Act, 1946.
(2) It extends to the whole of Assam.
(3) It shall come into force on such da te as the Prov incial Governm ent may, by notifica tion in the Official Gazett e, app oin t.
2/ After clause (3) o f section 2 of the Assam Amusements and Betting Ta x Act, 1939 (here inafter referred to as the Assam Act principa l Act ), the following clause shall be inse rted , namely :— VI of 1939, “ (3A) ‘Commissioner’ means the Commissioner of Taxes app oin ted u nder section 2A or the officer empow ered the reunde r to discharge the funct ions of such au tho rity.”
3. Afte r section 2 of the principal A ct the fo llowing sections shall be inser ted, namely :— “ 2A. Taxing Authorities .—Th e Provincia l Government may, for c arry ing out the purposes of this Act, appo int a person to be Commiss ioner of Taxes or empower, by notification in the Official Gazette , any official to discharge the funct ions of such author ity.
2B. Delegation of Commissioner's powers.— Subject to such Am endm ent of section 3 of Assam Ac t V I of
1939.
2 res tric tions and conditions as may be prescribed, the Commis sioner may, by notification in the Official Gaz ette , delegate any of his powers under this Act to any official and any such official shall ther eupon exercise the said pow ers.”
4. In section 3 o f the princi pal Act ,—
(i) in sub-section (1) for the words “ ha lf an anna ” , “ one an na ” , “ four annas” , “six annas” and “ thre e annas” occu rring respectively aga ins t items (?), (it) , (Hi), (iv) and (v) the words “ nine pies” , “ one and a ha lf annas” , “ six an nas”, “nine ann as” and “ four and a hal f ann as” shall respectively be substituted ;
and
(ii) in sub-section (2) for t he words “ twenty-five” the w ords “ thirty -seven and a ha lf” shall be substitu ted ;
(iiz) In sub-section (3) for the words “ twen ty per centum*’, the words “ thi rty per c en tum ” shall be subs tituted.
5. In sub-section (1) of sec tion 10 of the principa l Act, for the words “ a public dem and” the words “ an arrear o f land revenu e” shall be substitu ted.
6. In section 15 of the princi pal Act, for the word “ seven ” , wherever it occurs, the word “ ten ” shall be subs tituted.
Am endm ent of sec tion 10 of Assam Act V I of
1939.
Am endm ent of sect ion 15 of Assam Act V I of 1939, Am endm ent of sec tion 18 of Assam Act V I of 1939.
Am end ment of section 21 of Assam Ac t VI of 1939.
7. In sub-sect ion (1) of section 18 of the prin cipal Act , for the word “ seven ” the word “ ten ” shall be substitu ted.
8. In section 21 of the principal Act, for the- words “ a public dem and ”, wherever they occur, the words “ an arr ea r of land revenue ” shall be su bs titut ed ., H. C. STORK Secy, (o thu Govt, o f A Siam in the