Chapter III Chapter III

Taxes on certain forms of betting

18. In this chapter ---

1. (a) "backer" includes any person with whom licensed book-maker bets ;
2. (b) "bet" includes "wager" and betting includes wagering ;
3. (c) "licensed book-maker" means any person who carries on the business or vocation of, or acts as a book-maker or turf commission agent under a licence or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vocation as specified in the licence or permit ;
4. (d) "prescribed" means prescribed by this chapter or by the rules made thereunder ;
5. (e) "racing club" includes a club, association, society or body of persons, corporate or incorporate,--
   • (i) formed for the purpose of promoting horse-racing or ponyracing or for holding raece-meetings ; or
   • (ii) conducting or controlling such meetings ;
6. (f) "totalisator" means a totalisator, in an enclosure which the stewards controlling a racemeeting have set apart 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.

19. There shall be charged, levied and paid to the State Government 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, amounting to twenty percent of every sum so paid ; and twenty percent of every sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the racemeeting on behalf of the State Government.

20. The stewards of a racemeeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer a return stating the total amount of the monies paid into the totalisator at the meeting and shall, at the prescribed time, make over to the prescribed officer the amount of the tax for that meeting.

21. (1) The stewards of a racemeeting shall keep accounts in the prescribed form of all monies paid into the totalisator at that meeting.

1. (2) Every person having the custody or control of any such accounts shall, when required in writing by an officer empowered in this behalf by the State Government permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of them.

22. (1) There shall be charged, levied and paid to the State Government out of all monies paid or agreed to be paid by a licensed book-maker to a backer in consequence of the winning by the backer of a bet made in an enclosure of any race, a tax on backers, hereinafter referred to as the betting tax, amounting to twenty percent of all such monies.

1. (2) The betting tax shall be deducted or collected by the licensed bookmaker from such monies at the time when the money is paid to the backer, or in the case of credit bets at such time as may be prescribed, and shall be deemed to have been paid by the backer on account of the tax, and shall be retained by the licensed book-maker on behalf of the State Government.

23. All sums retained on account of the betting tax shall be made over by the licensed bookmaker, by whom they have been retained, to the prescribed officer at such times and in such manner as may be prescribed.

24. (1) The stewards of a racemeeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the bookmakers, licensed or permitted by them to carry on the business or vocation of a bookmaker at that meeting.

1. (2) All licensed bookmakers shall keep accounts of all sums paid or agreed to be paid by them to backers in satisfaction 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 an officer authorised in writing by him or in this behalf, to inspect and take copies of such accounts.

25. (1) The totalisator tax payable under section 19 shall be recoverable as an arrear of land revenue from the racing club conducting the meeting and any portion of such tax which is not so recovered shall also be recoverable as an arrear of land revenue from the stewards from the stewards of the racemeeting jointly and severally.

1. (2) All monies which a licensed book-maker is liable to make over to the prescribed officer under section 23 shall be recoverable from the licensed book-maker as an arrear of land revenue.

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

27. (1) The Bengal Amusements Tax Act, Act, 1922, as extended to Tripura under section 2 of the Union Territories (Lawa) Act, 1950 (herein-after referred to as the said Act ) is hereby repealed.

1. (2) Notwithstanding the repeal of the said Act, anything done or any action taken or any proceedings started or any appeal preferred or any legal effect produced by or under the provisions of the said Act shall be deemed to have been done, taken, started, preferred or produced by or under the corresponding provisions of this Act as if such corresponding provisions were in force on the day on which such thing was done or such proceeding was started or such appeal was preferred or such legal effect was produced.