Section 3(1) in The Assam Amusements and Betting Tax Act, 1939
(1)Except as otherwise expressly in this Act there shall, as from the date on which this Act comes into force, be charged, levied, and paid to the Government of Assam a tax (hereinafter referred to as the entertainments tax), on all payments for admission to any theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section at the rates specified below:(a)in the case of games, sports, music or dramatic performances organised by a State Body (or any other body affiliated to it which is either registered under the Societies Registration Act, 1860, or affiliated to an All India Body constituted for similar purpose-twelve and a half per centum of such payment:(b)In the case of cinematograph exhibition, where the payment of admission is-(i)rupee one or less - fifty per centum of such payment;(ii)rupees two rupee - one eighty such payment;(iii)more than rupees two - one hundred per centum of such payment:provided that the 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.(bb)In the case of casual show other than those covered by clause (a), twelve and a half per centum of such payment,(c)in any other cases, where the payment for admission is-(i)less than one rupee-forty per centum of such payment.(ii)one rupee or more but less than two-eighty per centum of such payment.(iii)two rupees or more-one hundred per centum of such payment;Provided that there shall not be charged, levied and paid to the State Government any tax where the higher payment for admission does not exceed 22 naye paise.Explanation - The rate of tax shall be charged and levied on the payment for admission excluding the tax and if the amount of tax so arrived at is not a multiple of five naye paise, it shall be rounded off to the next higher multiple of five naye paise.(d)Notwithstanding anything contained hereinafter in the sub-section a tax at the rate of twenty per centum 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)rupee one per ticket where the existing payment for admission is below rupee three;(ii)rupee two and fifty paise per ticket where the existing payment for admission is rupee three and above.(e)in case of cinematograph exhibition, in addition to the entertainment tax and the service charge payable under this sub-section, a surcharge to be called 'film surcharge' at the rate of 20 per centum on the entertainment tax shall be charged and paid to the Government of Assam;Provided that this provision for collection of film surcharge shall remain valid for a period of five years from the date of its commencement.
