Licences for horse-racing

(1) The owner, lessee or occupier of any race course may apply to the Government or the officer authorised by the Government for a license for horse racing on such race course or for arranging for wagering or betting in such race course on a horse race run on some other race course either within the State or outside the State. (2) The Government or the officer authorised by the Government may withhold such license or grant it subject to such conditions and for such period as they may think fit. (3) In particular and without prejudice to the generally of the foregoing power, such conditions may provide for.- (a) the payment of a licence fee; (b) the maintenance of such accounts and furnishing of such returns as are required by the Betting Tax Act, 1932; (c) the amount of stakes which may be allotted for different kinds of horses; (d) the measures to be taken for the training of person to become Jockeys; (e) the measures to be taken to encourage Indian bred horses and Indian Jockeys; (f) the inclusion or association of such persons as the Government or the officer authorised by the Government may nominate as Stewards or members in the conduct and management of horse-racing; (g) the utilisation of the amount collected by the licensee in the conduct and management of horse-racing; (h) such other matters connected with horse-racing and the maintenance of the race course for which, in the opinion of the Government or the officer authorised by the Government, it is necessary or expedient to make provision in the licence. (4) The Government or the officer authorised by the Government may, by such licence, authorize the licensee to grant, subject to such conditions as may be specified by the Government or the officer authorised by the Government in such licence, a permit to an book-maker for such period not exceeding the period of the licence granted to the licensee as the licensee may think fit. (5) The Government or the officer authorised by the Government may, at any time, suspend, cancel, or modify any of the conditions specified in, any licence or permit. (6) The grant, cancellation or modification of any license shall be published in the Karnataka Gazette. In the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958),- (1) in section 2,- (i) after clause (a), the following shall be inserted, namely:- "(aa) "Additional Commissioner" means the Additional Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004); " (ii) clause (da) shall be omitted; (2) in section 5,- (i) after the words "with the previous approval of the State Government", the words " or the Commissioner or any officer authorised by the State Government or the Commissioner" shall be inserted; (ii) for the words "as may be specified by the State Government", the words "as may be prescribed or specified by the State Government" shall be substituted. (iii) in the proviso, after the words "the State Government", the words " or the Commissioner or any officer authorised by the State Government or the Commissioner" shall be inserted. (3) in section 6-A,- (i) in the title, for the word "Returns", the words "Submission of returns and furnishing of information" shall be substituted. (ii) after sub-section (1-A), the following shall be inserted, namely:- "(1-B) Every proprietor of a cinema theatre belonging to a specified class as may be notified by the Commissioner shall enter in the website, particulars of each cinematograph show within such time as may be specified in the notification." (4) after section 8-C, the following shall be inserted, namely:- "8-CC. Revision by the Additional Commissioner.- (1) The Additional Commissioner may on his own motion call for and examine the record of any order passed or proceeding recorded under this Act and if he considers that any order passed therein by any officer, who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment or directing a fresh assessment. (2) The Additional Commissioner shall not exercise any power under sub-section (1), if.- (a) the time for appeal against the order has not expired; (b) the matter has been subject to an appeal under Section 8-E or a revision in the High Court; or (c) more than four years have expired after the passing of the order sought to be revised. Provided that in the case of an order passed by the Appellate Authority under Section 8-E allowing the appeal preferred in full, the condition specified in clause (a) shall not apply. (3) Notwithstanding anything contained in sub-section (2), the Additional Commissioner may pass an order under sub-section (1), on any point which has not been raised and decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of a period of four years referred to in clause (c) of that sub-section, whichever is later. (4) Every order passed in revision under sub-section (1) shall, subject to the provisions of Section 8-D be final. (5) If the order passed or proceedings recorded by the Additional Commissioner, involves an issue on which the High Court has given its decision adverse to the revenue in some other proceedings and an appeal to the Supreme Court against such decision of the High Court is pending, the period spent between the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (c) of sub-section (2). (6) In computing the period of limitation for the purpose of sub-section (2), any period, during which any proceeding under this Section is stayed by an order or injunction of any court, shall be excluded. (7) For the purposes of this Section, ‘record’ shall include all records relating to any proceedings under this Act available at the time of examination by the Additional Commissioner." (5) Section 10A shall be omitted.