Section 2 in The Assam Amusements and Betting Tax Act, 1939
2. Definitions.
- In this Chapter, unless there is anything repugnant in the subject or context-(1)"Admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;(2)"Admission to an entertainment" includes admission to any place in which the entertainment is held;(3)"Agriculture" includes horticulture and live-stock breeding;(3A)"Commissioner" means the Commissioner of Taxes appointed under Section 2-A or the officer empowered thereunder to discharge the functions of such authority;(3AA)"Casual Show" means and includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance or any other entertainment of occasional nature performed or held for a continuous period not exceeding even days with or without break and to which persons are admitted for payment.(3B)"Cable service" means the transmission by cables of programme including retransmission by cables of any broadcast television signal;Explanation - For the purpose of this clause-(a)"cable operator" means any person who provides cable service directly to customer or transmits signal to a sub-cable operator through a cable television network otherwise controls or is responsible for the management and operation of a cable television network;(b)"sub-cable operator" means a person other than any owner or person who is a cable operator referred to in this Explanation who, on the basis of an agreement contract or any other agreement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers.(3C)"cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment designed to provide cable service for reception by multiple subscriber;(4)"Entertainment" includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance, entertainment by electronic devices and entertainment by cable television network or a series of exhibitions, performances, amusements, games, sports, music, cultural and dramatic performances, entertainment by-electronic devices and entertainment by cable television network, to which persons are admitted for payment, and the continuity of which is either broken or unbroken as the case may be, or is only broken by such intervals as are in the opinion of the State Government a normal or usual feature thereof."(5)"Live-stock" includes animals of every description;(6)"Prescribed" means prescribed by rules made under the Act;(7)"Payment for admission" includes 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 any payment for seats or other accommodation in a place of entertainment and also includes any payment for cable service and payment made in any manner for an entertainment by any modern electronic devices;(8)"Proprietor" in relation to any entertainment means the owner and shall also include manager, organiser and any person responsible for or, for the time being in charge of the management thereof; and(9)"Society" includes a company, institution, club or other association of persons by whatever name called.(10)"subscriber" means a person who receives the signal of cable television network at a place indicated by him to the proprietor of the cable television network without further transmitting it to any other person.Explanation - In case of hotels, each room or premise where signals of cable television network are received shall be treated as a subscriber.(11)"video cinema" means any place where exhibition of cinematograph film or moving pictures or series of pictures in public, organised by playing or replaying of pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or videoscope or otherwise is provided for commercial purposes.
