THE ASSAM AMUSEMENTS AND BETTING TAX RULES, 1939

Rule - 1. Title.

[1][These rules may be called the Assam Amusements and Betting Tax Rules, 1939 and shall come into force on the 1st August, 1939.

CHAPTER I  ENTERTAINMENTS TAX RULES

Rule - 2. Entertainments Tax Rules.

(1)     Except as is provided by these rules no person shall marker cause to be marked in any manner, any Stamp referred to in clause (a) of Section 4 of the Assam Amusements and Betting Tax Act, 1939.

(2)     ["The proprietor shall keep necessary stock of tickets."][2]

(3)     ["Books of Tickets- The Books of Tickets admitting entrance to an entertainment shall contain one hundred Tickets each and bear a number. The cover of the Book shall indicate the Number of the Book as well as the total Number of Tickets contained therein.

Every Ticket issued by the Proprietor authorising admission to an entertainment shall bear Book No. and Serial No. of the Ticket.][3]

(4)     Register of Books of Tickets - Every Proprietor shall maintain a Register showing the Number of Books of Tickets printed and brought into use in form No. I-D.

(5)     (a) Different coloured paper shall be used for printing tickets for different classes, provided that where this is not possible, the prescribed officer, if he thinks fit and is satisfied, may authorised any Proprietor to print different series of Books of Tickets marked 'A', "B', 'C', etc. for different classes;

(b) Each ticket shall contain three foils and shall be printed in Form A ["and all free or complimentary passes or tickets shall be printed in Form I-E][4] annexed to these rules;

(c) The first foil which shall be smaller than the other two foils shall remain attached to the Book Cover and be preserved for three months for check and inspection;

(d) The ticket to be issued to the purchaser for admission to an entertainment shall be the second and third foil taken together and not torn at the line of performation.

Rule - 3.

No person shall purchase any such stamp except from a person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps:

Provided: (a) that nothing in this rule shall apply to a person purchasing such a stamp affixed to a ticket for the purpose of being admitted to an entertainment; and

(b) that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due notice to the prescribed officer, to purchase from the former proprietor within fifteen days from the date of such notice, the stock of unused stamps in the latter's possession.

Rule - 4.

(1)     The proprietor shall not issue, or have in his possession at the place of entertainment or at any place whereat tickets for the entertainment are sold, any ticket being a ticket authorising or intended to be issued for the purpose of authorising any person to be admitted to an entertainment, unless the price of admission and the statement required by this rule are legibly printed, stamped, or otherwise marked on the ticket.

For the purpose of this rule, price of admission means the price exclusive of the entertainments tax, and there shall be printed on every such ticket as aforesaid a statement that the price printed thereon in accordance with the requirements of this rule excludes the entertainments tax.

(2)     ["The proprietor shall affix the stamp on the ticket on the line of perforation and but the time and date seal on all the foils of the ticket in such a manner that the time and date seal on the second and third foils fall on the stamp itself."][5]

(3)     ["The time and date seal on the ticket shall be given at the time of actual sale of the ticket and not before. If any stamp affixed on tickets contains more than one date seal such stamp shall not be accepted as valid and the proprietor shall have to affix fresh stamp of proper denomination on the second foil of the ticket and put the appropriate date and time seal on the same. Such stamps shall be destroyed by the prescribed officer after inspection of the same. The time and date seal shall be of such design as approved by the prescribed officer,"][6]

Rule - 5.

The proprietor shall not issue to any person a stamp referred to in clause (a) of Section 4 of the said Act otherwise than securely affixed to a ticket issued for the purpose of authorising admission to the entertainment.

Rule - 6.

The proprietor shall not, on any payment for admission to the entertainment being made, issue in respect of that payment any ticket authorising admission to the entertainment other than a ticket to which is affixed a stamp denoting the proper amount of entertainments tax chargeable in respect of that payments:

Provided that this rule shall not apply in any case where the proprietor of the entertainment has made arrangements for furnishing returns of the payments for admission and has given security to the satisfaction of the Provincial Government for the payment of the entertainments tax.

Rule - 7.

(1)     Subject to the provisions of these rules, the proprietor shall not deface, cut, tear or diminish any stamp affixed to a ticket and denoting the proper entertainments tax payable before the ticket to which it is affixed is issued, or admit any person to an entertainment with a ticket bearing a stamp which has been defaced, cut, torn, or diminished.

(2)     No person being a holder of a ticket to which a stamp is affixed for the purpose of authorising admission to an entertainment shall deface, cut, tear, or diminish the stamp.

(3)     The proprietor shall collect the tickets of all persons about to be admitted to the entertainment and every person about to be admitted by means of a stamped ticket shall immediately before admission to the entertainment deliver the ticket with the stamp attached to the person who is collecting the tickets.

(4)     ["When a ticket is so collected, the Proprietor shall forthwith deface the stamp on the ticket by tearing the ticket on the line of perforation into two portions across the stamp. The second foil shall be retained by the Proprietor and the third or outerfoil returned to the purchaser who shall retain it until he has left the place of entertainment. The second foil thus retained shall be preserved for inspection and to be destroyed by the officer concerned after inspection."][7]

(5)     ["Daily Report of Sales of tickets - A daily report of sale of tickets shall be furnished by the Proprietor to the prescribed officer on the day following the entertainment before 12 noon and in Form I-B annexed to these rules.

The officer-in-charge will verify these reports by checking them with the first foils. He will check the 2 foils to see that no ticket has been issued without the necessary stamp. He shall demand the second foils of all tickets entered as sold in the report. He shall also check the stamp Register and see that this tallies with the stamps used in the ticket book."][8]

Rule - 8.

(1)     Where the proprietor issues any ticket purporting or intended to authorise the admission to the entertainment of more than one person, he shall cause the ticket to be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket, and he shall not admit to the entertainment by virtue of that ticket, a greater number of presons that marked on the ticket.

(2)     For the purpose of calculating the entertainments tax chargeable in such a case there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket, and each of these payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total number of the persons so authorised.

Rule - 8A.

(1)     The Proprietor shall book seats in advance when so required by any person at any place where tickets for entertainment are sold.

(2)     For the purpose of sub-rule (1), the proprietor will issue tickets, in the manner prescribed in Rule 4."][9]

[(3) Deleted][10]

Rule - 9.

(1)     Where the duty is calculated on a lump sum paid for a season ticket, or for a ticket authorising admission to any entertainment, during a certain period of time, the proprietor shall before issuing the ticket mark it with the name of the person to whom it is to be issued.

(2)     Unless the proprietor of the entertainment has made arrangements approved by the Provincial Government for furnishing returns of payment for admission and has given security to there satisfaction for the payment of entertainment tax, he shall, before issuing any such season ticket as aforesaid affix thereto a stamp denoting the proper amount of entertainments tax chargeable thereon and shall deface the stamp by writing in ink on the face thereof the date of issue of the ticket, and any such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in sub-rule (4) of Rule 7.

Rule -  "9A. Permission for operating cable television network.

(1)     The proprietor of an existing cable television network shall submit to the Commissioner or any other officer authorised by him in this behalf an application in ("Form XIXA"][11] within 30 days from the date on which these rules come into force, seeking permission for operating the cable television network.

No proprietor of an existing cable television network shall continue to operate the cable television network after 60 days from the date on which these rules come into force, unless he obtains permission in this regard from the Commissioner or the officer authorised by him in this behalf.

(2)     Any person who intends to operate a cable television network after these rules come into force shall submit to the Commissioner or any other officer authorised by him in this behalf an application in "Form XIXA"] seeking permission to operate the cable television network.

No person shall start operating a cable television network without obtaining permission from the Commissioner or the officer authorised by him in this behalf.

(3)     On scrutiny of an application submitted under sub-rule (1) or sub-rule (2) if the Commissioner or the officer authorised by him in this behalf finds the application in order, shall ask the applicant to furnish a security of an amount as may be determined by the Commissioner or the officer authorised by him in this behalf. On furnishing of the security by the applicant, the permission shall be granted to him in Form XX.

Rule -  9B. Payment of tax on cable service.

(1)     The proprietor of a cable television network liable to pay entertainment under ["Section 3C"][12] shall file monthly return in Form XXI in duplicate before the officer delegated with the powers of the Commissioner under Section 2B, within fifteen days from the end of the month. The amount of entertainment tax payable as per the return shall be deposited into the Treasury by challan and a copy of the challan shall be enclosed to the return.

(2)     The proprietor of a hotel who is liable to pay entertainment tax under ["Section 3C"][13] shall file monthly return in Form XXII in duplicate before the officer delegated with the powers of the Commissioner under Section 2B, within fifteen days from the end of the month. The amount of entertainment tax payable as per the return shall be deposited into the Treasury by challan and a copy of the challan shall be enclosed to the return.

Rule -  [9C. Application to Commissioner before holding an entertainment.

Any person or organisation desirous of holding an entertainment shall submit to the Commissioner or the officer authorised by him in this behalf an application in Form XXIII where the admission to the entertainment is through open sale of tickets and in Form XXIV where the admission to the entertainment is otherwise than through open sale of tickets, at least 10 days before the date of such entertainment:...

Provided that the Commissioner or the officer authorised by him in this behalf may accept an application submitted later than 10

[Published in the Assam Gazette Extraordinary, dated 30th December, 2004.] days before the date of entertainment, if he is satisfied that there are cogent grounds for not submitting the application in time."][14]

Rule - 10.

The proprietor shall not admit any person to the entertainment without any payment, unless that person is the holder of a ticket or document entitling him to be admitted without payment and clearly marked "complimentary" or "free" or a badge recognised by the proprietor as entitling the holder thereof so to be admitted. No person shall enter or otherwise obtain admission to an entertainment without payment unless he is the holder of such a ticket, document or badge as aforesaid.

Rule -  "10A. Payment of lump-sum tax for cinematograph exhibition.

(1)     The amount of lump-sum tax payable by the proprietor of a cinematograph exhibition ["as per second proviso to clause (b) of sub-section (1) of Section 3"][15] shall be determined in the following manner-

(a)      The average occupancy per show of the house where the cinematograph exhibition is held shall be calculated for each class by taking into account the actual occupancy of that class for each show for last three years and this average occupancy shall be increased by 10%, If the figure so arrived at is 60% or more of the total capacity of the particular class of the house, it shall be taken to be the reckoning average occupancy of that class, otherwise the reckoning average occupancy shall be determined at 60% of the actual capacity of the class;

(b)      The lump-sum amount of tax payable for each show for each class shall be determined by multiplying the reckoning average occupancy of the class by the existing entertainment tax for admission into the class. The lump-sum amount of tax payable for each show for the entire house shall be the sum of the lump-sum amounts of all the classes of the house for each show and the lump-sum amount payable for each day for the entire house shall be determined by multiplying the lump-sum amount for each show for the entire house by the number of daily shows usually exhibited at the time of determination of the lump-sum amount.

In case of any revision in the entertainment tax due to revision of the rate of admission or the rate of entertainment tax or both, the lump-sum tax shall also be revised in the manner laid down in clause (b) sub-rule (1) by taking into account the revised entertainment tax for each class and such revised lump-sum tax shall take effect from the date on which the revised rate of admission or the revised rate of entertainment or both take effect."][16]

Rule - 11.

Any reference in these rules to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment, for admission to which part a payment involving payment of entertainments tax or more entertainments tax is required of a person who has been admitted to one part of that place of entertainment and to such a person admitted to such another part of the place of entertainment, and these rules shall have effect accordingly.

Rule - 12.

Every proprietor is required to keep registers of payments for admission and records of stamps denoting the entertainments tax purchased and used in Form No. I and II, and to issue tickets in ["Forms No. I-A and I-E"][17] annexed to these rules.

Rule -  "12A.

Every Cinema Proprietor shall display conspicuously a Notice in Form I-C annexed to these rules, in English and in the principal local vernacular or vernaculars at the window or at the place where the ticket authorising admission to an entertainment, is sold and shal also flash daily this notice on the screen at each show between the news reel and the main picture for sufficient length of time."][18]

Rule - 13.

(1)     The proprietor shall at all reasonable times on demand by any Magistrate or police or ["officer of the Department of Taxes"][19] not below the rank of Sub-Inspector produce before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of any tickets and all stamps for the time being in his possession, and shall allow the officer to inspect and take an account the same or to remove the same for the purpose of examination or inquiry.

(2)     A person who has been admitted to an entertainment in respect of which the proprietor has not made arrangements approved by the Provincial Government for furnishing returns of payments for admission, and given security to their satisfaction for the payment of the entertainments tax, shall upon demand made during the course of, or immediately before, or after the entertainment, produce before any officer mentioned in clause (1) of this rule the ticket, badge, card or admission, voucher or document by means of which he was admitted or portion of the ticket by means of which he was admitted, bearing a stamp defaced in accordance with sub-rule (4) of Rule 7.

Rule - 14.

(1)     The proprietor of an entertainment who has been allowed to make a consolidated payment of the entertainments tax under the provisions of sub-section (3) of Section 3 of the Assam Amusements Tax Act, 1939 shall not issue, or have in his possession at the place of entertainment any ticket, being a ticket authorising or intended to be used for the purpose of authorising any person to be admitted on payment to the entertainment, unless the price of admission is legibly printed, stamped, or otherwise marked on such ticket. For the purpose of this rule the price of admission means the price inclusive of the amount of the tax, and there shall be printed on every such ticket, as aforesaid, a statement that the price printed thereon, in accordance with the requirements of this rule, includes the tax.

(2)     Any such proprietor as aforesaid shall within seven days from the date of an entertainment, furnish to the prescribed officer a return in respect thereof showing the gross sum received by him on account of payment for admission and particulars of the gross sum so received shall be shown separately for each class of payments for admission.

(3)     The proprietor shall also forward to the prescribed officer a return showing the number and classes of season tickets issued, the period for which such tickets are available and the gross sum realised thereby, at such times as the prescribed officer may determine.

(4)     The proprietor shall pay to the credit of the Government of Assam, at such times and in such manner as may be fixed by the prescribed officer, the amounts of the tax due. Intimation of such payment shall be given to the prescribed officer together with a statement showing the particular entertainments in respect of which payment is made and the amount due on account of each such entertainment.

(5)     ["The proprietor of a Cinematograph shall furnish to the Prescribed Officer, a return in Form XVIII annexed to these Rules showing the number of shows held during the preceding month and shall lodge the said return with the Prescribed Officer within 7 days of the close of the month to which it relates.

Before any Proprietor furnishes the return required under this rule, he shall pay into a Government Treasury the full amount of tax due by him under sub-section (1) of Section 3A of the Act according to such return and shall furnish, along with the return, a treasury challan showing the payment of such amount."][20]

(6)     ["The proprietor of a Cinematograph shall furnish to the prescribed officer, a return in Form XIX annexed to these Rules showing the amount of service charges collected during the preceding month and shall lodge the paid return with the prescribed officer within 7 days of the close of the month to which it relates:

Provided that before any proprietor furnishes the return required under this rule, he shall pay into a Government Treasury the full amount of tax due by him under ["clause (d) of sub-section (1) of Section 3"][21] of the Act according to such return and shall furnish alongwith the return, a Treasury Challan showing the payment of such amount."][22]

(7)     ["The proprietor of a cinematograph shall furnish to the prescribed officer, a return in Form XXV showing the amount of film surcharge payable for the preceding month and shall lodge the said retrun with the prescribed officer within seven days from the last days of the month to which it relates:

Provided that before furnishing such return, the proprietor shall pay into a Government. Treasury the full amount of tax due under clause (c) of sub-section (1) of Section 3 of the Act and shall furnish along with the return, a treasury Challan showing the payment of such amount."][23]

Rule - 15.

When a proprietor is permitted to avail himself of the provisions of sub-section (b) of Section 4 of the Act he shall submit to the prescribed officer within ten days of the entertainment a return in Form No. III showing the number of persons admitted by the mechanical contrivance, the gross amount including tax paid for admission by such persons and the amount of tax collected from them.

Rule - 16.

No person shall in any circumstances be admitted by any mechanical contrivance save on payment of the price of admission, inclusive of tax. Such price inclusive of tax shall be exhibited in conspicuous position on or near the mechanical contrivance, the fact that the price is inclusive of tax shall also be exhibited clearly.

Rule - 17.

All payments made in accordance with the provisions of subsection (b) of Section 4 of the Act shall be made to the prescribed officer within ten days of the entertainment at such time and in such manner as he shall require.

Rule - 18.

Every proprietor of an entertainment shall, when more than ten per cent of the tickets for any class or seats for an entertainment are issued as complimentary tickets, submit to the prescribed officer, within 10 days from date of performance of the entertainment, a return of such tickets in Form IV, giving reasons for issuing the same -such return shall be exclusive of the number of complimentary tickets claimed under any leased for the time being in force in respect of the place where the entertainment is held.

Rule - 19.

Where exemption is given under Section 8 of the Act the prescribed officer shall issue to the proprietor a certificate in Form No. V and the proprietor shall comply with the conditions therein stated.

Rule - 20.

All applications for exemption under Section 8 of the Act shall be made to the prescribed officer, not less than ["thirty days"][24] before the date of entertainment:

["Provided that the prescribed officer may for good and sufficient reasons to be recorded in writing condone the delay in making of an application under this rule."][25]

Rule - 21. For the purpose of these rules

(a)      "entertainment" shall include a series of races held on any one day;

(b)      ["the prescribed officer" in regard to the entertainments shall be the Commissioner of Taxes or any other officer or officers authorised by him."][26]

CHAPTER II REFUNDS AND RENEWALS

Rule - 22.

When any stamp referred to in clause (a) of Section 4 of the Assam Amusement and Betting Tax Act have been damaged or spoiled and it is required to renew the same, the ["Commissioner of Taxes or any other officer or officers authorised by him"][27] may, on the application of any person made within six months from the date of the purchase of the stamp, give in lieu thereof-

(a)      other stamp or stamps of the same description and value; or

(b)      if required and he thinks fit, stamps of any other description to the same amount in value; or

(c)      at his discretion, the same value in money deducting one anna for each rupee or fraction of a rupee.

Rule - 23.

When any person is possessed of a stamp or stamps Which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the ["Commissioner of Taxes or any other officer or officers authorised by him"][28] shall repay to such person the value of such stamp or stamps in money deducting one anna for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled and proving to the ["Commissioner of Taxes or any other officer or officers' satisfaction-

(a)      that such stamp or stamps were purchased by such person with a bonafide intention of using them; and

(b)      that he has paid the full price thereof; and

(c)      that they were so purchased within the period of one year next preceding the date on which they were so delivered:

Provided that when more stamps than one are presented for refund of value under this rule, the deduction of one anna in the rupee should be made on the aggregate value of the stamps, and not on each stamp separetely:

["Provided further that when any stamp or stamps have been rendered unadjustable consequent upon the modification of the rates of entertainment tax, the prescribed Officer may, if he thinks fit, refund the full value of such stamp or stamps surrendered without any deduction as aforesaid."][29]

Rule - 24.

Application for renewal or refund of stamps shall invariably be made to the ["Commissioner of Taxes or any other officer or officers authorised by him?][30] of the district where the stamps were purchased.

Rule - 25.

Any person claimed under Section 9 of the Act a refund of the entertainments tax shall present an application for such refund to the ["Commissioner of Taxes or any other officer or officers authorised by him"][31] within 15 days from the date of the entertainment. An application for refund not presented within such period shall be rejected.

Rule - 25A.

Where any security deposit made under Section 4A of the Assam Amusement & Betting Tax Act, 1939, or part thereof is not required to be retained for purposes of the Act, it may be refunded by the officer who demanded it, on claim preferred to that effect.

Rule - 25B.

(1)     An application under Rule 25A shall be made, to the officer who demanded the security and shall include, amongst others, the following particulars -

(a)      the name and designation of the person applying for refund of the security deposit;

(b)      the amount of security deposit together with challan number and date;

(c)      the amount of refund of security deposit claimed;

(d)      the ground on which refund is claimed.

(2)     No claim for refund of the security deposit shall be allowed unless it is made within one year from the date of deposit.

(3)     When the officer who demanded the security is satisfied that refund claimed is due, wholly or in part he shall record an order sanctioning the refund.

(4)     When the amount to be refunded exceeds two hundred and fifty rupees, the officer concerned shall report the case to the Commissioner forwarding the application together with relevant records for sanctioning the refund."][32]

CHAPTER III[33] BETTING TAX RULES ON HORSE RACING

Rule - 26.

In the case of credit bets, the betting tax on horse race shall be deducted or collected by the licenced bookmaker for horse race, with whom such bets have been made on the setting day.

Rule - 27.

Each licenced bookmaker for horse race shall keep accounts of all bets made with him, whether in cash or on credit in Form VI annexed to these rules. The accounts shall be shown separately for "win" and "place" bets.

Rule - 28.

The accounts prescribed by Rule 27 together with a statement in Form VII annexed to these rules, shall be produced by the licenced bookmaker for horse race before the prescribed officer within seven days of the last racing day or a race-meeting, and the amount of betting tax on horse race found by examination of such accounts to be due to Government, shall be paid by the licenced bookmaker for horse race to the prescribed officer within seven days of the examination of the accounts and the determination by the prescribed officer of the amount of tax due.

Rule - 29.

Where any bet is disputed, the amount of the betting tax on horse race due thereon shall be paid by the bookmaker within seven days of the decision of the stewards of the race-meeting.

Rule - 30.

The amount of betting tax on horse race received by the prescribed officer on behalf of the Government under these rules shall be paid to the credit of the Government of Assam fortwith.

Rule - 31.

The prescribed officer shall prepare and maintain a statement showing for each race-meeting the amount of monies paid or agreed to be paid by each licenced bookmaker for horse race and the amount of tax due thereon.

Rule - 32.

The prescribed officer for the purpose of these rules in respect of betting tax on horse race shall be the Commissioner of Taxes or any other officer officer or officers authorised by him.

CHAPTER IV TOTALISATOR TAX RULES

Rule - 33.

The Stewards of a race-meeting shall furnish to the prescribed officer not later than the 1st day of May in each year a statement showing the number of totalisators to be maintained by them at each race meeting through the year, and the minimum sum that can be paid into each totalisator by a backer as a stake, and shall intimate to the prescribed officer any subsequent variation in the number and description of totalisator so maintained.

Rule - 34.

The Stewards of a race-meeting shall give accounts in the following form of all monies paid into the totalisator at that meeting-

(a)      As soon as a totalisator is closed in respect of a race the number of tickets sold shal be recorded on a reader's sheet in Form VIII annexed to these rules, and the total number of tickets sold shall be calculated and shown therein;

(b)      The sales so ascertained, and shown in Form VIII shall be entered on a calculation sheet on which shall be calculated the dividend payable. Separate calculation sheets shall be used for "win" and "place" bets in Forms IX and X annexed to these rules;

(c)      Full details in respect of each race shall be enterted in a record book showing the tickets, sold, the total amount paid into the totalisator, the result of the race, the amount of the tax payable, the Commission retained by the proprietor of the totalisator, and any surplus or loss that may be incurred, and a summary shall also be maintained at the end of the book showing the commission, tax, surplus, loss and takings for each day's racing. The record book and summary shall be kept separately for "win" and "place" bets in Forms XI, XII, XIII and XIV and annexed to these rules.

Rule - 35.

Where money is paid by credit into the totalisator by means of an I.O.U. voucher, the amount of the stake so laid by a backer on credit shall, for the purpose of computing the monies paid into the totalisator, be added to the cash amounts paid by way of stakes and the credit shall be supported by a voucher in Form XV or Form XVI annexed to these rules according as the stake is laid for a win or a place.

Rule - 36.

The stewards of a race-meeting shall within seven days of each racing day, forward to the prescribed officer a return showing for each totalisator the amount paid in by backers on account of, "win" and "place" bets. The return shall also show the total amount received on account of payments into the totalisators and the amount of the tax due thereon under Section 15 of the Act, and shall be in Form XVII annexed to these rules.

Rule - 37.

The amount of the tax shall, unless the ["State Government"][34] otherwise directs, be paid to the credit of the Government of Assam in quarterly instalments, namely, on or before the 30th June, September, 31st December and 31st March. The amount of each instalment shall include the amount of the tax due up to the day preceding the date of payment of the instalment, and intimation of payment shall be given to the prescribed officer, together with a statement showing the amount of the tax paid in respect of each days racing as shown in the return referred to in Rule 36. Where the accounts of a totalisator are subject to audit, the stewards shall also place before the auditors copies of the returns furnished to the prescribed officer under Rule 36 and the auditor shall be required to certify that the returns so furnished provide a correct and complete statement of the monies paid into totalisators and of the tax due thereon.

Rule - 38.

For the purpose of these rules the prescribed officer in respect of the totalisator tax, shall be the ["Commissioner of Taxes, or any other officer or officers authorised by him."][35]

CHAPTER V BETTING TAX RULES ON ARROW SHOOTING

Chapter V was inserted vide Notification No. FTX. 156/66/27 pursuant to levy of tax on Arrow shooting by Assam Act No. XVI of 1969 by inserted sub-section (3) to (5) in Section 18 of the Act. the said sub-sections were deleted by Assam Games & Betting Act, 1970 (Assam Act, XVIII of 1970). Chapter V has thus become redundant and hence not printed herewith.

Note- Deleted sub-section (3), (4) and (5) see footnote bellow the Section 18.