Assam act xvi of i%9 [Received the assent o f 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 Am usements 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 3b 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 Amuseextent and m e nts and Betting Tax (Amendment) Act, 1969.
commence ment.
(2) It shall have the like extent as the prin cipal Act.
(3) I t shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.
Amendment 2. In section 14 of the principal Act,— of section 14 Act V[S aif (1) in clause (3), for the expression “licensed 0 bookmaker” the expression “ licensed bookmaker for horse race’’ shall be substi tuted ;
(2) after clause (3) as so amended the follow ing shall be insetted as clause (3A), nam ely:— “ (3 A) “ licensed bookmaker lor arrow shooting” means any person who carries on business or vocation of or acts as a book maker 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, o 2 <9
(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 DooKmakers for arrow shooting for the purpose of betting of wagering.” Amendment 3. Insection 18 of tbe principal Act,-— of section 18 of Assam Act V I of , , , . . .. . . .1939. (1) in sub-section (1),—
(a) for the words “ licensed bookmaker” the words “ licensed bookmaker for horse race” shall be substituted ;
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(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 ;
(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 pres cribed. •
(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 m “ licensed bookmaker” the words “ licensed bookmaker Act VI of f°r horse race” shall be substituted.
1939, O Amendment 5. I n section 20 of the principal Act, in sub-secof ̂ Assam^ ^ o n (2), for the words “ licensed bookmakers” the Ant VI of words “ licensed bookmakers for horse race” shall be
1939. substituted.
Amendment 6. In section 21 of the principal Act, in sub-secof ̂ Assam' ^ o n ^)> ô r t ^ e w o r<^s “ licensed bookmakers” the 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. 2 1A. Whoever:—
(i) fails to comply with the provisions of this chapter or rules made thereunder, or
(ii) fraudulently or wilfully evades the pay ment 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 convic tion by a Magistrate, be liable to a fine not exceeding two thousand rupees.” Cognizance 2 IB. No court shall take cognizance of any offence o o ence. u n c | e r c ha pt e r o r under the rules made there under 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.” Amendment 8. f l) The existing provision of section 22 shall of section 22 be renumbered as sub-section (1) and the following Act^vF^f sha ^ be inserted as sub-section (2), namely—
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 follow ing, the Assam Legislative Assembly aeree in making any modification in the rule or the Assam Legislative Assembly agree that the rule should not be made, the rule shall thei eafter have effect, as the case may be; so however, that any such modification or annul ment shall be without prejudice to the validity of anything previously done under that rule.” AGP 26/69 (Leg) 1850+150—16-10-69,