Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 2, — (i) in clause (2), between the word ‘held’ and the punctuation mark the words “and in case of entertainment through cable service and direct to home service or through other, similar electronic devices each connection to a subscriber shall be deemed to be an admission to an entertainment” shall be inserted; (ii) in clause (3B), for the existing explanation, the following shall be substituted, namely ‘‘Explanation— For the purpose of this clause, programme means any television broadcast and includes,— (i) exhibition of films, features, dramas, advertisements and serials through video cassette recorders or video cassette players; (ii) any audio or visual or audio-visual live performance or presentation;”; (iii)for the existing clause (4), the following shall be substituted, namely:— “(4) Entertainment” ’ means any exhibition, performance, amusement, game or sport, music, cultural and dramatic performances, entertainment by electronic devices and it includes,- " (i) cinematograph exhibition including video shows (ii) cable service, (iii) direct to home service, (iv) park or garden, (v) Assam Act VI of 1939. THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 255 2 amusement park, (vi)video game parlour, (vii) recreation parlour where a game such as bowling, billiards, snooker or the like by whatever name called is provided, (viii) river cruise or boat ride or water sports or para sailing or boat skiing or any other similar activities, (ix) discotheques, (x) fashion show, (xi) beauty pageant, (xii) circus, (xiii) magic shows and (xiv) horse race:” ; (iv) for the existing clause (7), the following shall be substituted, namely:- “(7) “payment for admission” means any payment for seat or other accommodation in any form in a place of entertainment and includes,— (i) any payment made for cable service or direct to home service; (ii) any payment by whatever name called for any purpose whatsoever connected with an entertainment which a person is required to make in any form as a condition of attending or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission; (iii) any payment made for the use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; (iv) 'any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required; and (v) any payment made in whatsoever manner for an entertainment by any modem electronic devices; Explanation.— Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets or invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission;”; (v) for the existing clause (8), the following shall be substituted, namely:- “(8) “proprietor” in relation to any entertainment means the owner and shall include, - (i) any person connected with the organization of the entertainment, or 256 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 Substitution of section 2 A. (ii) any person charged with the work of admission to the entertainment, or (iii) any person responsible for, or for the time being in charge of, the management thereof; (iv) in relation to a cable service,-- (a) a cable operator who provides cable service through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network; (b) owner of an hotel; (v) in relation to a direct to home service, the service provider of such service;”; (vi) in clause (10), for the existing explanation, the following shall be substituted, namely:- “Explanation.—In case of a hotel or restaurant each room or premises where signals of cable television network or direct to home service are received shall be treated as a separate place of entertainment and, for that purpose, the proprietor of the hotel or restaurant shall be the subscriber for each of such rooms or premises that receive signals of cable television network or direct to home service;”; (vii) for existing clause (12), the following shall be substituted, namely :- “(12) Mini Cinema Hall” means a mini cinema hall as defined under the Assam Cinema (Regulation) Act, 1953.”