p — ASSAM ACT VI OF 1939 — Roop's Law Assist Statutes

1 p d un apply to . in any cn:ertammcnt m resp<;ct o w tC a. I conso 1 ate payc:crt:un casc:s. ment JS made under srctlOn 3, sub-sect1on (3). Manner p ayment Manner p ayment. f 7. (1) The entertainments tax shall be charged in respect ' of each person admitted for payment, and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket and, in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions. (2) The entertainments tax, in the of ad mission otherwise 1 han by stamped ticket, shall be recoverable from the proprietor. (3) Where the payment for admission to an entertainment is u:ade by means of a Jump sum paid as a subscription or contribution to any society, cr for a season ticket or for the right of admission to a series of Pntertainments or to any entertainment during a certain pericd of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment, or involving such right ·Jf admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, but where the Provincial Government is of opinion that the payment of a lump sum or any payment for a 1icket reprt>sents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the Provincial Government to repr<"sent the right of admission to entertainments in 1opcct ol whtth tht: entertainments tax is payable. 3 E.'(emptiom. 8. (1) Tite entertainments tax shall not be charged on p ayments for admission to a ny entertainment where the Provincia l Government is satisfied- (a) tha t the whole of the takings tht>reof arc devoted to philanthropic, religious or charitable purposes wibthout any charge on the takings for any exp<'nscs of the entertainment ; or of (h) that the entertainment u of a wholly educa tional character (any question on that point to he determined in the case of difference by the Provincial Government m the Department Education) ; or (c) that tht' entertainment is provided for partly educational or partly scientific purposts by a society, not conducted or established for profit ; or (d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, or the manufacturing industry, or some branch thereof, or the pubHc health, and which is not conducted for profit, and consists solely of an exhibition of the products 0f the industry, or branch for promoting the interests of which the society exists or of materials, machinery, appliances, or food-stuffs, used in the production of those products , or of articles which are or material interest in connection with fthe questions rela ting to the public health, as the case may be ; or (·) that the entertainment is provided by the manageof a Tea Estate tor the benefit or the Estate's labour force for which no charge for admission is made. or The Provincial Government may, by general special order, exempt any entertainment or class of entertainments from liability to the entertainments tax . in 9 Where the Provincial Government is satsficd that certain cir- the whole of the net proceeds or an entertainment are cu devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five per cent. of the gross proceeds have been deducted on account of the expenses of the entertainment, they shall repay to the propnetor the amount of the entertainments tax paid in respect of the entertainment. llecuveries 10. (1 ) Any sum due on account of the entert ainments tax shall be recoverable by the Provincial Government as a public dcmar.d . Any fine imposed under this chapter !:hall be recovered in the manner provided m the Cod e of Crimi nal Prccr . V of 1898. dure , 1898, for the recv\cry of fines. i ,... " .-· . b: T-"'ction Rules. .

Section 1