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MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1982

MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1982

MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1982

Preamble - THE MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1982

THE MEGHALAYA AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1982

[Act No. 5 of 1982]

[20th July, 1982]

PREAMBLE

An Act further to amend the Meghalaya Amusements and Betting Tax Act (Assam Act VI of 1939 as adapted and modified by Meghalaya).

Be it enacted by the Legislature of Meghalaya in the Thirty-third Year of the Republic of India as follows:-

Section 1 - Short title, extent and commencement

(1)     This Act may be called the Meghalaya Amusement and Betting Tax (Amendment) Act, 1982.

 

(2)     It shall extent to the whole of the State of Meghalaya.

 

(3)     It shall come into force on such date as the State Government may, by notification, appoint.

Section 2 - Amendment of Section 14 of the Principal Act

In the Meghalaya Amusements and Betting Tax Act (hereinafter referred to as the principal Act) in Section 14 after the existing Clauses (3) and (6), the following new Clauses (3A) and (7) respectively shall be inserted, namely:-

"(3A)" "Licensed bookmaker for arrow shooting" means any person who carries on business or vocation of or acts as a bookmaker in respect of arrow shooting under a licence or permit issued in the manner prescribed by any officer authorised in this behalf by the State Government;

Explanation:- "Arrow shooting" for the purpose of this clause and this Chapter includes the game of teer (thoh team).

(7) ??"State Money" means gross amount of all moneys received or deemed to have been received by licensed bookmaker for arrow shooting for the purpose of betting or wagering".

Section 3 - Insertion of new Section 14A in the principal Act

In the Principal Act, after the existing Section 14, the following new section as Section 14A shall be inserted, namely:-

14A. "License for arrow shooting.--

1)       The State Government may grant license for arrow shooting under this Act under such terms and conditions as may be prescribed which shall also be specified in the license.

 

2)       Application for license to organise arrow shooting for the purpose of betting under this Act shall be made to the State Government by any person, group persons, association, organisation, society or other body furnishing such particulars or information as may be prescribed or as may be called for by the State Government and on payment of such license fee as may be prescribed.

 

3)       Arrow shooting for the purpose of betting under this Act shall only be held at such place or places and on such days and time as may be prescribed.

 

4)       The holder of a license for arrow shooting for the purpose of betting under this Act may recommend to the State Government names of persons to whom license of permit may be issued to them as licensed bookmakers for arrow shooting.

 

5)       A licensed bookmaker for arrow shooting shall carry on his business or vacation as such bookmaker only in such place or places as specified in the license or permit issued to him and at no other places.

 

6)       All licensed bookmakers for arrow shooting shall keep accounts of all moneys received or deemed to have been received by them for bets for arrow shooting in such manner as may be prescribed, and shall, when required in writing by an officer empowered in this behalf by the State Government, permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of such accounts:.

Section 4 - Amendment of section 18 of the principal Act

In the principal Act, in Section 18, after the existing sub-section (2) the following new sub-sections as sub-sections (3) and (4) shall be inserted, namely:-

"(3) ?There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Meghalaya a betting tax on arrow shooting at the rate of 5 per cent of the amount received as stake money.

(4)? ?The betting tax on arrow shooting shall be collected by the licensed bookmakers for arrow shooting on all moneys received or deemed to have been received by them as take money and shall be paid to the State Government in the manner prescribed."

Section 5 - Amendment of Section 19 of the principal Act

In the principal Act, in Section 19, between the words "horse race" and "by" the words "or for arrow shooting" shall be inserted.

Section 6 - Amendment of Section 21 of the principal Act

In the principal Act, in sub-section (2) of Section 21, between the words "horse race" and "as" the words "or for arrow shooting" shall be inserted.

Section 7 - Over-riding effect of the Act

On and from the date this Act comes into force, the provisions of the Meghalaya Prevention of Gambling Act, 1970 (8 of 1970), as adapted and amended, shall not apply to arrow shooting for the purpose of betting licensed under this Act.