Chapter IV TOTALIZATOR AND BETTING TAX

(1) There shall be charged, levied and paid to the Government, out of all moneys paid into any totalizator by way of stakes or bets, a totalizator tax at the prescribed percentage, not exceeding twenty per cent, of every sum so paid. (2) The stewards shall issue a ticket for each stake or bet received into the totalizator. (3) The tax shall be collected by the stewards and shall be paid to the Government in manner prescribed. (4) The stewards shall keep accounts-in the prescribed form of all the moneys paid into the totalizator and, at such times and in such manner as may be prescribed, forward to the Commissioner, or any other officer authorized by him in this behalf, a return stating the total amount of all the moneys paid into the totalizator.

No person shall act as a book-maker unless he obtains a licence from the Commissioner in the form and manner prescribed after making payment of licence fee as notified by the Government from time to time.

(1) There shall be charged, levied and paid to the Government by the backer, a betting tax at a prescribed rate, and exceeding twenty per cent on all moneys paid or agreed to be paid to a licensed book-maker by a backer, as a bet on any race. (2) The betting tax shall be collected by the licensed book-maker along with the money laid by the backer with him and in case of credit bets at such time as may be prescribed. (3) The licensed book-maker shall issue a card for each bet laid with him, denoting the amount of bet.

(1) A licensed book-maker shall keep accounts of all sums paid or agreed to be paid to him as bets by backers in such manner as may be prescribed, and forward to the Commissioner, or any other officer authorised by him in this behalf, a return of all such sums in the form and manner prescribed. (2) All sums retained on account of the tax by a licensed book maker shall be deposited into the Government account at such time and in such manner as may be prescribed.

(1) No person shall bet on the result of any race held or conducted by a race club except with a licensed book-maker and in an endosure approved by the Commissioner and set apart for this purpose by that club. (2) No person other than a licensed book-maker shall offer or receive bets on the result of any race held or conducted by a race club and no such bet shall be offered or received except in the enclosure referred to in sub-section (1).

(1) Without prejudice to any other provisions of this Act, the Commissioner may, by order, revoke, or suspend the licence granted under section 20, if the licensee is guilty of contravention of the provisions of this Act or the rules made thereunder. (2) No order to revoke or suspend a licence shall be made under sub-section (1) without giving to the licensee a reasonable opportunity of being heard: PROVIDED that where the Commissioner is of the opinion that the object of the action proposed to be taken would be defeated by the delay, he may, while or after commuruicar_ng to the licensee the grounds on which the action is proposed, pass an interim order suspending the licence in the meantime. (3) Any person aggrieved by an order revoking or suspending any licence under this section may, within one month from the date of service of such order, prefer an appeal to the appellate authority in such manner as may be prescribed and the order of the appellate authority shall be final.

Where any race, bets wherefore have been offered or accepted either at the totalizator or by a licensed book-maker is cancelled by the stewards, and the Commissioner is satisfied that the amount of such bets and the tax thereon,has been returned to the backers, he may remit the amount of the tax, and order the race to be treated as cancelled.

The officers empowered or authorised under section 17 shall have the power to make inspections to ensure compliance of the provisions of this Act and the rules made thereunder in respect of races, bookmaking, betting and the totalizator and all the provisions of the said section shall, mutatis mutandis apply to such inspection.