The Assam Amusement and Betting Tax (Manipur Fifth Amendment), Act, 2002

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• • PUBBISHED BY AUTHORITY Ne. 15(€) Imphal, Saturday, = August 24, 2002 (Bhadra 2,§§1924) [wie .o w. GOVERNMENT OF MANIPUR SECRETARIAT : LAW & LEGISLATIVE AFFAIRS DEPARTMENT woe NOTIFICATION: we Imphal, the 24th August, 2002 oN: 2/29/2002-begfk.—The. following - Act of the Legislature, Manipur which oamived assents-of _ the- Governor ‘on: 19-8-2002 is hereby published in the -official Gazette. i . wie As :SUKUMAR ‘SINGH; Secretary (Law), Govt. of Manipur. 7 The Assam Amusement and Betting Tax (Manipur Fifth Amendment) Act, 2002 : (Manipur Act No. 4 of 2002) : An sf : . Act : Further to amend the Assam Amusement and Betting Tax Act, 1939 (Assam Act VI of 1939) as éstended to the State of Manipur. . z Be it enacted by the Legislature of Manipur in- the Fifty-third Year of the Republic. of India as follows :—'* i 1. Short title and commencement. —(1) This Act may be called the Assam + Amusement and Betting: Tax (Manipur ® Fifth. .Amendment) Act, 2002. RE CR RT SE A ESE ERIN {oa ‘gonneinif force “on siich "date as the ‘State Governiien¥ may, F-by notification in the official Gazette, appoint.

After sub-section (3-A) of section 2 of the Assam Amusement and Betting Tax Act (hereinafter referred to as the Act), new Sub-section 3-B, 3-C and 3-D shall be inserted, namely.— "3-B 'cable operator' means any person who provides cable television service through cable television network or any cable television system or, otherwise, controls or, is responsible for management or, operation of cable television network or such other cable television system; 3-C 'cable television network' or 'cable television system' means any television system consisting of any mode, of any set of closed, transmission path or, paths or, any associated signal generation, control or distribution through any equipment or such other electronic media or, means providing cable television service for reception, view or, amusement, etc., by subscribers. 3-D 'exhibition of video film' means exhibition of film on television screen through video cassette recorder, video cassette player or, cassette disc machine, etc."

After section 3-A of the Act, a new section 3-B shall be inserted, namely,- "3-B Lump sum payment of entertainment tax.—Notwithstanding anything contained in this Act, every cable operator is liable to pay Rs. 500/- (Rupees five hundred) only per month, for every operational area as may be specified by the Government from time to time by notification to be published in the official Gazette; And every license holder of video parlour is liable to pay a lump sum entertainment tax of Rs. 100/- (Rupees one hundred) only per month.

After sub-section (3) of section 7 of the Act, a new sub-section (4) shall be inserted, namely,- "4. Notwithstanding anything contained in this Act, the entertainment tax payable under section 3-B shall be paid through Treasury challan or T.R. 5 Receipts."