The Bombay Betting Tax Act, 1925

This Act may be called the Bombay * * Betting Tax Act, 1925.

It extends to the whole of the [State of Maharashtra.]

1. (1) It shall come into operation * * * in the first instance in—
   • (a) the City of Bombay, and
   • (b) the Cantonment of Poona.
2. (2) The [State Government] may, by notification in the [Official Gazette], direct that this Act or any portion thereof shall come into operation in any other area in the [State of Maharashtra] on such date as may be specified in such notification: [ Provided that on the commencement of the Bombay Race-courses Licensing and the Bombay Betting Tax Acts (Extension and Amendment) Act, 1958, it shall come into force in those areas in which the Hyderabad Horse Racing and Betting Tax Regulation, 1358F, was in force immediately before such commencement.]

In this Act unless there is anything repugnant in the subject or context— [(i) " backer " includes any person who bets at a totalisator or with a licensed bookmaker [on a horse-race [or dog race] held on a race-course, being a race-course which is situated in this State or outside it ;]

1. (ii) " bet " includes " wager ", and " betting " includes " wagering " ;
2. (iii) " prescribed " means prescribed by rules under this Act ;
3. (iv) " licensee " means a person to whom a licence has been granted for horse-racing on a race-course under section 4 of the Bombay Race-courses Licensing Act, 1912 ; [(v) " licensed bookmaker " means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agent under a licence or permit issued by a licensee to enable him to carry on his business or vocation under the Bombay Race-courses Licensing Act, 1912, [or of the Maharashtra Dog Race-courses Licensing Act, 1976,] as specified in the licence or permit ;] [(vi)] [totalisator " means a totalisator in an enclosure which the licensees have set apart in accordance with the Bombay Race-courses Licensing Act, 1912 [or of the Maharashtra Dog Race-courses Licensing Act, 1976,] [or a totalisator which the licensees have set up in any other place approved by the State Government in this behalf,] and includes any instrument, machine or contrivance known as the totalisator or any other instrument, machine or contrivance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles [or on a horse-race [or dog -race] held on a race-course, being a race-course which is situated in this State or outside it ; [(vii) the words and expressions used in this Act, but not defined, shall have the meanings respectively assigned to them in the Bombay Race-courses Licensing Act, 1912] [or, as the case may be, the Maharashtra Dog Race-courses Licensing Act, 1976.].

There shall be charged, levied and paid to the [Government of Maharashtra] out of all monies paid into any totalisator by way of stakes or bets a tax on backers hereinafter referred to as the totalisator tax at such rate not exceeding [15 per cent.] of every sum so paid as the [State Government] may from time to time notify in this behalf; and such portion of the monies so paid into a totalisator as is equal to the amount of the totalisator tax at the rate notified as aforesaid by the [State Government] in this behalf shall be deemed to have been paid by the backer on account of the totalisator tax and shall be received by the licensees on behalf of the [Government of Maharashtra].

The licensees shall forward at the time and in the manner and to the office prescribed in this behalf a return stating the total amount of the monies paid to the totalisator at any meeting [in respect of a horse-race [or any dog-race] held on a race-course, being a race-course which is situated in this State or outside it] and shall whenever required make over to the prescribed officer the amount of the tax collected at each meeting.

Every person having the custody or control of totalisator accounts shall, when required in writing by an officer empowered in this behalf by the [State Government], permit such officer or an officer authorized in writing by him in this behalf to inspect and to take copies of them.

1. (1) There shall be * * * * be charged, levied and paid to the [Government of Maharashtra] out of all monies paid or agreed to be paid to a licensed bookmaker by a backer in respect of a bet made in an enclosure set apart by the licensees in accordance with the provisions of the Bombay Race-courses Licensing Act, 1912 [or of as the case may be the Maharashtra Dog Race-courses Licensing Act, 1976.] on any race, [held on a race-course, being a race-course which is situated in this State or outside it] a tax, hereinafter referred to as the betting tax, at such rate not of exceeding [15 per cent] of all such monies as the [State Government] may notify in this behalf.
2. (2) The betting tax shall be collected and paid to Government in such manner as may be prescribed. [(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.]

1. (1) The licensees shall, at such times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the licensed bookmakers licensed or permitted by them, from time to time, to carry on the business or vocation of a bookmaker.
2. (2) All licensed bookmakers shall keep accounts of all sums paid or agreed to be paid by backers in respect of bets, in such manner as may be prescribed, and shall, when required in writing by an officer empowered in this behalf by the [State Government] permit such officer, or any officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.]

The totalisator tax payable under section 5 shall be recoverable from the licensees as an arrear of land revenue.

The [State Government] may make rules [for securing the payment of the totalisator tax, [and the betting tax], the production and inspection of accounts kept under this Act, and generally for carrying into effect the provisions of this Act and for dealing with such matters as are herein directed to be prescribed.

[The amendment made by this section has been incorporated in the Bombay Entertainments Duty Act, 1923.]

3-4. Amendments [Amendments made by sections 3 and 4 have been incorporated in the Bombay Race Courses Licensing Act, 1912 and the Bombay Betting Tax Act, 1925.]