Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 7,:— (i) for sub-section (1), the following shall be substituted, namely :- “(I) The proprietor shall be liable to pay the amount of the tax payable under this Act ,~ (a) in the case of admission by stamped tickets, by means of stamps to be affixed on the tickets in the prescribed manner; or (b) in accordance with returns of the payments for admission to the entertainment and on account of tax; or (c) in accordance with results recorded by any mechanical contrivance or electronic device, which automatically THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 263 Insertion of new section 9A. “Applicability of the provisions of the Assam Value Added Tax Act,