Section 3
In the principal Act, in section 4, after clause (a), the following proviso shall be inserted, namely :-
3. In the principal Act, in section 4, after clause (a), the following proviso shall be inserted, namely :-
"Provided that in a case where the total entertainment tax per ticket comes to rupees one hundred and above, such entertainment tax, instead of being paid by affixing entertainment tax stamps to the ticket, may be paid by challan into the Government Treasury' in advance and on such payment an endorsement shall be made by the Commissioner or an Officer authorised by him in this behalf on every such ticket indicating the amount of entertainm ent tax paid and such endoresment shall be signed and sealed by the Commissioner or the Officer authorised by him".
S. K. SINHA, GOVERNOR OF ASSAM'
K. D. PHUKAN, Secretary to the Govt, of Assam, Legislative Department.
Preamble.
Short title. extent ami ment.
Amendment of Section 3.
Amendment of Section 4.
Assam
Act II of 1939.