MEGHALAYA AMUSEMENT AND BETTING TAX (SECOND AMENDMENT) ACT, 1973

Act No. 20 of 1973

30th June, 1973

An Act further to amend the Assam Amusement and Betting Tax Act, 1939 (Assam Act 6 of 1939) in its application to the Meghalaya and Meghalaya Amusement and Betting Tax Act. Be it enacted by the Legislature of Meghalaya in the Twenty-fourth Year of the Republic of India as follows:-

S.1 Short title and commencement

(1) This Act may be called the Meghalaya Amusement and Betting Tax (Second Amendment) Act, 1973.

(2) It shall be deemed to have come into force on the 1st April, 1973.

S.2 Insertion of new Section 3B

After section 3A of the Assam Amusements and Betting Tax Act, 1939, and the Meghalaya Amusements and Betting Tax Act, the following shall be inserted as Section 3B, namely:-

3B. "Surcharge on sales.--

• (1) There shall be charged, levied and paid to the Government of Meghalaya, besides dues payable under any law for the time being in force including sections 3 and 3A of this Act, a surcharge, hereinafter referred to as Entertainments Surcharge, on all entertainments payments for admission to which are subject to entertainments tax.
• (2) The rate of Entertainments Surcharge on any entertainments shall be 10 (ten) paise per individual admitted to the entertainment.

( Central Act 74 of 1975)

• (3) The Entertainments Surcharge shall be payable as if it were a tax under section 3 and the provisions of this Act including the rules thereunder shall accordingly apply; and the authorities for the time being empowered to collect and enforce