Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12A] [Entire Act] State of Assam - Subsection Section 12A(3) in The Assam Amusements and Betting Tax Act, 1939 (3)No penalty under this section shall be imposed by an officer to assist the Commissioner without the previous sanction of the Commissioner.