AABT ActAssam1939
The Assam Amusements and Betting Tax Act, 1939
1939 का अधिनियम संख्या 6
- धाराएँ
- 31
- अध्याय
- 2
- वर्गीकृत अपराध
- 1
विषय-सूची
IEntertainment Tax§ 1–11A20 धाराएँ
- 1Short title, extent and commencement
- 2Definitions
- 2ATaxing authorities
- 2BDelegation of Commissioner's power
- 3Tax on payments for admission to entertainments
- 3AAdditional tax on cinematograph exhibitions
- 3BSection 3B
- 3CTax on cable service
- 4Admission to entertainments
- 4ASecurity
- 5Penalty for non-payment of tax
- 5AAssessment
- 6Sections 4 and 5 not to apply in certain cases
- 7Manner of payment
- 8Exemptions
- 9Refunds in certain circumstances
- 10Recoveries
- 10AComposition of offences
- 11Inspection
- 11ASeizure of books of accounts etc
IITaxes on Certain Forms of Betting§ 14–2211 धाराएँ
- 14Definitions
- 15Tax on totalisators and payment thereof
- 16Procedure tor making over totalisator tax to Government
- 17Accounts of totalisator tax
- 18Betting tax
- 19Procedure for making over betting tax to Government
- 20Accounts of betting tax
- 21Methods of recovery of totalisator tax and betting tax
- 21ASection 21A
- 21BCognisance of offence
- 22Rules