Bare Act

The Assam Amusement and Betting Tax (Manipur Second Amendment) Act, 1981

This Act amends the taxation rules governing entertainment and amusements in the State of Manipur. It specifically introduces an additional levy of twenty paise per ticket as a cess or surcharge, on top of the standard entertainment tax already collected under the existing law. It applies to venue operators, event organizers, and cinema owners selling admission tickets, as well as the general public purchasing them within Manipur. By increasing the total tax collected on each ticket, this legislation generates additional state revenue from public entertainment events while slightly raising admission costs for ticket buyers across the state.

PDF: pending for this language.