The Mizoram Amusement and Betting Tax (First Amendment) Act, 1988

NOTIFICATION NO. L.JD.9/88/5, the 28 th April, 1988. The following Mizoram Amusement and Betting Tax (First Amendment) Bill, 1988 which received the absent of the Governor of Mizoram is hereby published for General information. The Mizoram Act No. 1 of 1988, The Mizoram Amusement and Betting Tax (First Amendment), 1988. (Received the assent of the Governor of Mizoram on 11 th April, 1988). AN ACT MIZORAM ACT NO. 1 OF 1988 THE MIZORAM AMUSEMENT AND BETTING TAX (FIRST AMENDMENT) ACT, 1988 to amend the Assam Amusement and Betting Tax Act, 1939 as adapted by Mizoram (hereinafter re- ferred to as the Principal Act). Whereas the Assam Amusement and Betting Tax Act, 1939 has been adapted and made appli- cable in Mizoram and whereas it is necessary to make an addition to the public revenue of Mizoram, it is expedient to make amendment of the said Act in its applicability in Mizoram. Be it enacted by the Legislative Assembly of Mizoram in the thirty-ninth year of the Republic of India as follows :- 1.(1) This Act may be called the Mizoram Amusement, and Betting Tax (First Amendment) Act, 1988.

1. (2) It shall extend to the whole of the State of Mizoram. Vol XVIIAizawl,Thursday28.4.1988Vaisakha 8.S.E. 1910Issue No. 57 Short title ex- tent, and com- mencement
2. (3) It shall come into force on such date as the State Goverment may, by notifica- tion in the Official Gazzette, appoint.

In preamble and wherever in the body of the Principal Act, the word "Assam" occur, the said word shall be substituted and read as "Mizoram".

In the Assam Amusement and Betting Tax Act, 1939, in clause (b) of Sub- section (1) of Section 3. (1) in item (1) for the words "Rupee one or less" appearing in the first column, the words, "Rupees two or less shall be substituted and for the words "twenty five per centum" appearing in the second column against it, the words "fifty per centum" shall be substituted. (2) in item (2), for the words "Rupees two or less but more than one rupee" appear- ing in the first column, the words “More than Rupees two and upto rupees three" shall be substituted and for the words "fifty per centum" appearing in the second column against it, the words "Seventy five per centum" shall be substituted (3) in item (3) for words "More than Rupees two" appearing in the first column the words "More than rupees three" shall be substituted and for the words "Sixty per centum" appearing in the second column against it, the words "cent per centum" shall be substituted.