Assam’s finance minister Himanta Biswa Sarma introduced THE ASSAM AMUSEMENTS AND BETTING TAX ( amendment ) BILL, 2016 on the very first day of the budget session. The new bill proposed to fix service charge at maximum of Rs 12 per ticket, which is Rs 40 at present. Government proposed to make service charge Rs 8 per ticket for the halls without air conditioning and Rs 12 for halls with air conditioning and back-up generator. But there will be no service charge at all if the payment for admission is Rs 5 or less and no entertainment tax either. This bill also said that the entertainment tax will be 30% compared to 20% now in case the admission charge is more tham Rs 30. The bill also raised the government tax to 30% on service charge from the existing 20% and proposed to increase the entertainment tax to 20% from 15% for entry charges between Rs 5 and Rs 20 per ticket. Also a cess at Rs 1 will be levied on each ticket for creating an artist welfare fund for film and theatre sectors named SILPEE ARU KALAKUSHALI KALYAN NIDHI’. The government plans to mop up Rs 2 crore to Rs 2.5 crore every year for the welfare fund.