Amendment of Assam Amusements and Betting Tax Act, 1939

In the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939) as extended to Manipur :— (a) In the existing section 15 and section 18, for the words "ten per cent", wherever they occur, the words "twenty-five per cent", shall be substituted. (b) For the existing subsection (1) of section 3, the following shall be substituted, namely :— “3. Tax on payments for admission to entertainments— (1) Except as otherwise expressly provided in this Act there shall as from the date on which this Act comes into force, be charged, levied and paid to the Government of Manipur a tax, hereinafter referred to as the entertainments tax, on any payments for admission to any theatre, cinematograph-exhibition or circus or any class of entertainment to which the Government of Manipur may apply this sub-section, at the rates specified below :— Where the payment excluding the amount of the tax— (i) is less than one rupee, forty per centum of such payment. (ii) is one rupee or more but is less than two rupees. seventy per centum of such payment. (iii) is two rupees or more one hundred per centum of such payment : Provided that if the total tax is not a multiple of five paise, it shall be rounded off to the next higher multiple of five paise.”.