ASSAM ACT VI OF 1939

1939 · State unknown · central · act_text

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Sections (11)

11 · ( 1) Any officer authorized by the Provincial Government for the purpose may e:1ter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of at any reasonable times, with a view to whether the provisions of this chapter or any rules made thereunder are being complied with.

12 · (1) The Provincial Government may make rules for securing the payment of the c· c· ntertainments tax and gcncrallv for carrying into effect the provisions of this chaptc:r, and in particular-

13 · The Provincial Government may, by notification in the Official Gazette, delegate ali or any of its powers under this chapter, except those conferred upon it by section 12, and by this section, tv any person or to any authority subordinate to the Provincial Government.

16 · The stev·ards of a race-meeting shall, such !l times and in such manner as may be prescribed, forward

17 · (1) The stewards of a race-meeting shall k<'ep accounts in the prescribed form of all monies paid into the totalisator at that meeting .

18 · (1) Thl're shall as from the date (Ill which this Act comes into force, be chargeJ, levied and paid to the Government of Assam out of all monies received by a licensed bookmaker for bets made in an enclosure set apart on an} race, a tax on backers, hereinafter referred to as the betting tax, amounting to Sl!ven per_ccnt. of all such monies.

19 · All sums retained on account of the betting tax shall be made over by the licensed bookmaker, by whom they have been retained, to the prescribed officer at such times and in such manner as may be pres'cribed.

20 · (1) The stewards of a race-meeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the bookmakers licenst'd or permitted by them to carry on the buisness or vocation of a bookmaker _ at that meeting.

21 · . (1) The totalisator tax payable undersection 15 shall of be recoverable

22 · The Provincial Government may make rules for securing the pa)ment of the totalisator tax and the betting tax, the production and inspection of accounts kept under this chapter and generally for carrying into effect the provisions of this chapter, and for dt>aling with such matters as are therein directed to be. prescribed.

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