Bare ActsThe ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939

Section 7

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

(1) The entertainments tax shall be charged in respect Manner ' of each person admitted for payment, and, in the case of payment. admission by stamped ticket, shall be paid by means of the stamp on the ticket and, in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions. (2) The entertainments tax, in the ca~e of ad mission otherwise 1 han by stamped ticket, shall be recoverable from the proprietor. (3) Where the payment for admission to an entertainment is u:ade by means of a Jump sum paid as a subscription or contribution to any society, cr for a season ticket or for the right of admission to a series of Pntertainments or to any entertainment during a certain pericd of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment, or involving such right •Jf admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, but where the Provincial Government is of opinion that the payment of a lump sum or any payment for a 1icket reprt>sents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the Provincial Government to repr<"sent the right of admission to entertainments in 1opcct ol whtth tht: entertainments tax is payable. E.'(emptiom.

Section 7 – The ASSAM AMUSEMENTS AND BETTING TAX ACT, 1939 | DailyLaw.ai