15 ASSAM ACT VIII OF 1972 THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT! ) ACT, 1971 [R eceived the assen t o f the P resident on the 27th January 1972] [Published in the Assam Gazette, Extraordinary, dated the 2yth January 1972] An Act further to am end the A ssam A m usem ents and B etting Tax Act
1939.
Preamble. Whereas it is expedient further to amend the Assam Act Assam Amusements and Betting Tax Act, 1939, here- v 1 OI I 9 3 '5, inafter called the principal Act, in the manner here inafter appearing ;
It is hereby enacted in the Twenty-second year ol the Republic of India as follows:— Short title, 1. (1) This Act may be ca’led the Assam extent and Amusementsand Betting Tax (Amendment) Act, 1971. commence- ' ment.
(2) It shall have the like ex'ent as the principal Act.
(3) It shall come into force at once.
Insertion of 2. After Section 3A of the prir cipal Act. the SB'in Assam1 shall be inserted as Section 3B, namely :■— Act VI of
1939.
‘ ‘Surcharge 3 B. (1) There shall be charged, levied and paid on entertain-t o j-pjg Government of Assam, besides dues payable under any law for the time being in force including Sections 3 and 3 A of this Act, a surcharge, hereinafter referred to as Entertainments Surcharge, on all enter tainments payments for admission to which are sub ject to entertainments tax.
(2) The rate of Entertainments Surcharge on any entertainment shall be ten paise per individual admit ted to the entertainment.
16 (31 The Entertainments Surcharge shall be payable as if it were a tax under section 3 and the provisions of this Act including the rules thereunder shall ac cordingly apply ; and the authorities for the time being empowered to collect and enforce payment of entertainments tax shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for purposes of entertainments tax accordingly collect and enforce payment o f Entertain ments Surcharge:
Provided that the Government of Assam may, for facilitating implementation, by notification in the official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such indica tion not inconsistent with the provisions of this section and as may be specified in such notification.
(4) Notwithstanding anything contained in sub section (3), the Government of Assam may make rules generally for securing the payment of the Entertain ment Surcharge and carrying into effect the provisions of s tb-sections (1) and (2) and in particular for ensu ring the proper maintenance and rendering of accounts of the Entertainments Surcharge.” Repeal an! 3. (1) I he Assam Amusement and Betting Tax Assam Ord'f laving. (Amendment) Ordinance, 1971 is hereby repealed. nance^XlV
(2) Notwithstanding such repeal, anything done or any action taken under the Assam Amusement and Betting Tax (Amendmen t) Ordinance, 1971 shall be deemed to have been done or taken under this Act as if this Act has commenced On the 4th day of December 1971 (the date of promulgation of the Ordi nance).
ASSAM ACT IX OF 1972 THE ASSAM NON-GOVERNMENT SCHOOL AND COLLEGE EMPLOYEES CENTRALISED PROVIDENT FUND SCHEME (AMENDMENT) ACT, 1971 (Received the assent o f the Governor on the 29th February 1972) [Published in the Assam Gazette, Extraordinary, dated the 3rd March, 1972 An Act to amend the Assam Non-Government School and College Employees Centralised Provident Fund Scheme Act, 1969 Preamble, WHEREAS it is expedient further to amend the Assam Non-Government School and College Em ployees Centralised Provident Fund Scheme Act, 1969 hereinafter called the principal Act, in the manner hereinafter appearing ;