Bare ActsThe ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939

Section 2

Amendment status not verified — confirm the current text below against the official source.

In this chapter, unless there is anything repugnant m the subject or context~- (1) " Admission n includes admission a'S a spectator <>r as one of an audiel'l()C, and admission for the purpose of amusement by taking part in an entertainment ; (2) " Admis~ion to an entertainment " includes ad mission to any place in which. the entertain- ment is held ; (3) " Agriculture " indttdes hortit:ulture and live- stock breeding ~ {4) " Entertainment n includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ; (S) ••. Live-stock" includes animals of every descrip- tion ; (6) '' Notification ,. means a notification published in the Official Gazette ; l>n,;e Indian 2 aflnns] (7) 2 " Payment for admission " includes any payment made by a person who having been admitted to one part of a place of entertainment is sub- sequently admitted to another part thereof, for admission to which a. payment involving a tax or a higher rate of tax is. required, and any payment for seats or other accemmodation in a place of enh~l tainment ; (8) " proprietor " in relation to any entertainment includes any person respon.sible lor the manage- ment thereof ; and (9) "society '' includes a company, institution, club or other association of pcusons by whatever name called. Tax on rmY"

Section 2 – The ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939 | DailyLaw.ai