Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 3,- (a) in sub-section (1),— (i) for the words, “theatre, cinematograph exhibition, or circus or any class of entertainment to which the State 258 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 ■J to aio,'- Government may apply this sub-section”, the words “class of entertainment” shall be substituted; (i>) in clause (a), in the last portion, for the words, “twelve and a half percentum” the word “five percentum” shall be substituted; (iii) for the existing clause (b), the following shall be substituted, namely ■ -■ fto Ila •: - o ■ “ (b) In the case of cinematograph exhibition, where the payment of admission is — ■ Has (i) rupee five or less — nil; (ii) rupees twenty or less but more than rupee five — thirty percentum of such payment; (iii) more than rupees twenty— fifty percentum of such payment: ■ ■. .C , ) £fiob-z ii : ■ • (S ' ... Provided that the State Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be notified, permit any proprietor of such cinematograph exhibition to pay in lieu of the amount of tax payable by him under this section, a lump-sum amount determined in the manner prescribed;”; I (iv) for the existing clause (bbb), the following shall be • substituted, namely:- ■ .. . us- :x<* d:, . 2 /ra ■ uoi: .<• .. . I,: f. r- ,, ... 4 - “(bbb) In case of cinematographic exhibition in mini cinema hall, where the payment for admission is— -Jb urfw ba.-r .•dm< (i) rupees five or less — nil; g.unmn;/ ' vA ; ■ m |k- -3 tlfirf .d c’.' ft! .• (ii) rupees twenty or less but more than rupee five — twenty percentum of such payment; (iii) more than rupees twenty— thirty percentum of such payment;”; (V) for the existing clause (c), the following shall be substituted, namely :- “(c) In any other case,— ten percentum of such payment.”; _________ THE ASSAM k rE, EXTRAORDINARY, FEBRUARY 7, 2009 6 259 (vi) for the existing clause (d), the following shall be substituted, namely “(d) Notwithstanding anything contained hereinbefore in the sub-section, in respect of a cinematograph -exhibition, a tax at the rate of twenty percentum shall be charged and paid to the Government of Assam on any enhancement of the existing payment for admission as service charge. Such service charge shall not exceed— (i) rupees five per ticket where the existing payment for admission is above rupees five; (ii) rupees ten per ticket where the cinematograph exhibition hall provides dolby and digital sound system; (iii) rupees eight per ticket where the cinematograph exhibition hall provides push back seat; (iv) rupees seventeen per ticket where the cinematograph exhibition hall provides air conditioning system with back-up generator: Provided that no service charge shall be collected where payment for admission is rupees five or less;”; (vii) in clause (e), in the second proviso for the figure and words “25 naye paise”, the words “five rupees” shall be substituted; (viii)in clause (e), after the existing third proviso, in the Explanation, for the words, “five naye paise”, the words “fifty paise” shall be substituted; (b) for existing sub-section (3), the following shall be substituted, namely “(3) The State Government may, on the application of a proprietor of any entertainment, permit such proprietor, on such conditions as it may prescribe to pay a lump-sum amount in lieu of the amount of tax payable by him under this section.”; (c) after sub-section (6), the following new sub-section (7) shall be inserted, namely:- “(7) The State Government may, by notification in the Official Gazette, vary the rates of tax under this Act and on such notification being issued, the rate of tax shall be deemed to have been amended accordingly: 260 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 / - . ........... - - • • ......................................... - ..................................... . Provided that the rate of tax to be specified or varied by the State Government in respect of any class of entertainment shall not exceed fifty percentum.” Amendment of section 3C.