Section 3C in The Assam Amusements and Betting Tax Act, 1939
3C. Tax on cable service.
(1)The proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rates not exceeding rupees one thousand and two hundred for every subscriber for every year, as the Government may from time to time, notify in this behalf.(2)Nothing in sub-section (1) shall preclude the Government from notifying different rates as entertainment tax for household or for different categories of hotels.(3)Where the subscriber is a proprietor of a hotel, he shall pay the entertainment tax to the Government on such condition, and in such manner as may be prescribed and at such rate as the Government may from time to time notify and different rates of tax may be notified for different categories of such subscribers.(4)The tax payable under this section shall be paid, collected or realised in such manner as may be prescribed.
