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THE ASSAM AMUSEMENT AND BETTING TAX ACT, 1939.

This Act provides for levying tax on entertainments, amusements and on certain forms of betting. This Act is subdivided into two chapters - Chapter I deals with entertainment tax and Chapter II deals with betting tax. The rate of entertainment tax for admission into any place of entertainment varies with the cost of admission in graduated slabs. Betting tax is chargeable at the flat rate of 10% of the money received by a licensed bookmaker for horse race, for bets made.

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