MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1976

Act No. 15 of 1976

5th October, 1976

An Act farther to amend the Meghalaya Amusements and Betting Tax Act (Assam Act 6 of 1939 as adapted by Meghalaya). Be it enacted by the Legislature of Meghalaya in the Twenty-seventh Year of the Republic of India as follows:--

S.1 Short title and commencement

(1) This Act may be called the Meghalaya Amusements and Betting Tax (Amendment) Act, 1976.

(2) It hall come into force at once.

S.2 Amendment of sub-section 3 of Section 3 of the principal Act

In the Meghalaya Amusements and Betting Tax Act (hereinafter referred to as the principal Act), in Section 3, for sub-section (3) the following sub-section shall be substituted, namely:--

"(3) The State Government may, on the application of a proprietor of any entertainment in respect of which entertainment tax is payable under this Act, allow such proprietor, on such condition, as may be prescribed,

• (a) to compound the tax payable in respect of the entertainment for a fixed sum, or
• (b) to pay the amount of tax due by consolidated payment of such percentage of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax, as the State Government may fix in this behalf".

S.3 Amendment of Section 6

In the principal Act, in Section 6 between the words consolidated payment and is the words or a compounded tax for a fixed sum shall be inserted.