AI-assisted research summary: This amendment exempts certain club- or association-organized games, sports, music, and dramatic performances from tax.
stered N<>—- A-12 OS)-12 The Assati i 3 i i . whrjw 1 "Io ; : ) - EXTRAORDINARY » i ■ t v .< ■-» 4- 3TW—^'3<'H MRT SPflWB PUBLISHED BY AUTHORITY - ■ ..-"■ [■■•V ... _ ..... — 102 fr-n(4, 3 1979, 13 b’o, 1901 Na. 102 WapO, T ih liy, 3rd April, 1379, 13 h Cbaitra, 1901 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT ■■1 iJkfi ■- r ’ ? NOTIFICATION The 2nd April 1979 "" No.LGL.40/79/10.^-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 704 THE ASSAM GAZETTE EX TRAORDINARY, APRIL 3,1979 ASSAM ACT VII OF 1979 (Received the assent of the Governor on 31st March, 1979) THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1979 An Act further to amend.' the Assam Amusements and Betting Tax Act, 1939. Preamble. Whereas it is expedient further to , AsSamAct amend the Assam Amusements and yi oP193°. Betting Tax Act, 1939, hereinafter called the principal Act, in the manner here inafter appearing ; It is hereby enacted in the Thirtieth Year of the Republic of India as follows :— Short title, 1. (1) This Act may be called the extent and commence Assam Amusements and ment. Betting' I’ax (Amendment) Act, 1979. (2) It shall have like extent as =• the principal" Act. ' >■•■■■ (3) It shall come into force from the 1st day of April, 1979. Amendment 2. In the principal Act, in Section of Section 3, in .sub-section (1), after the existing 3 of Assam . ..... ... . . 1939VI °f proviso, the followin r g shall be inserted as second proviso, namely :— . . . •............; „.A j c .,_ , "Provided further that no tax shall be charged and levied in respect of any 7 ■ ■ '" • ■ . ' . ■ * i-jt; ■ ■ . ■ < THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 3, 1979 705 games, sports, music, dramatic perfor mance organised by any club or association of persons where the members of the club or association of persons cultivate a particular study or art for love of it or engages in sports or games purely for pleasure and where the members do not make a living by an art, nor engage in sports or games for livelihood or gain, and no person who makes a living by an art or engages in sports or games for livelihood or gain, takes part in sports, music, games, dramatic performance thus organised.” U. TAHBILDAR, Secretary to the Govt, of Assam, Legislative Department. GV HA.TI-- Printed and published by the Supdt. i/c., Assam Govt. Printing Pres s (Ex-Gazette) No.203-850—250+75—3-4-1979.