MYSORE BETTING TAX ACT, 1932

Section 1 Short title, extent and commencement.

(1) This Act may be called 11. Substituted for the words and figures "the Betting Tax Act, 1932" by Act No. 1 of 1956. [the Mysore Betting Tax Act, 1932].

(2) It extends to the 22. See the Karnataka Adaptation of Laws Order, 1953. [whole of the State of Karnataka except Bellary District].

(3) It shall come into force in such local areas and from such dates as the 33. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] may, by notification in the official Gazette, direct.

Section 2 Definitions

In this Act,

(1) "Backer" includes any person who bets with a licensed bookmaker or at a totalisator;

(2) "Bet" includes "wager" and "betting" includes "wagering;"

(2A).44. Clause (2-A) inserted by Act No. 7 of 1997, w.e.f. 1-4-1997. "Commissioner" means a person appointed to be a Commissioner of Commercial Taxes under Section 3 of Karnataka Sales Tax Act, 1957 (Karnataka Act No. 25 of 1957);]

(2B)55. Existing Clause (2-A) renumbered as clause (2-B) by Act No. 7 of 1997, w.e.f. 1-4-1997. "Licensee" means a person for whom a licence has been granted for horse-racing on a race course under Section 4 of 66. Substituted for the words and figures "the Mysore Race Courses Licensing Act, 1951" by Act No. 1 of 1956. [the Mysore Race Courses Licensing Act, 1952;]

(3) "Licensed Bookmaker" means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agent under a 77. Substituted for the words "licence or permit" by Act No. VIII of 1952. [permit granted by a licensee to enable him to carry on his business or vocation 11. Substituted for the words and figures "the Mysore Race Courses Licensing Act, 1951" by Act No. 1 of 1956. [the Mysore Race Courses Licensing Act, 1952], as specified in the permit;]

(4)] "Prescribed" means prescribed by this Act or the rules made thereunder;

22. Clause (5) omitted by Act No. VIII of 1952. [(5) x x x x x ]

(6) "Totalisator" means a totalisator in an enclosure which 33. Substituted for the words and figures "the stewards controlling a race meeting have set apart in accordance with the Mysore Police Act, 1908" by Act No. VIII of 1952. [the licensees have set apart in accordance with the provisions of 44. Substituted for the words and figures "the Mysore Race Courses Licensing Act, 1951" by Act No. 1 of 1956. [the Mysore Race Courses Licensing Act, 1952]], and includes any instrument; machine or contrivance known as the totalisator, or any other instrument, machine or contrivance of a like nature or a sweep or any other scheme for enabling any number of persons to make bets with one another on the like principles.

55. Clause (7) inserted by Act No. 22 of 1980 and shall be deemed to have come into force w.e.f. 23-5-1980. [(7) "Turf Commission Agent" means any person other than a licenced bookmaker, who.

(i) received bets from the public in general; or

(ii) purchases tickets on behalf of others; or

(iii) makes bets on behalf of others;

Section 3 Tax on totalisators and payment thereof.

There shall 66. The words and figures "as from the First day of February, 1933" omitted by Act No. VIII of 1952. [x x x] be charged, levied and paid to the 77. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] out of all moneys 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 88. Substituted by Act No. 3 of 1950. [twenty five per cent] of every sum so paid as the 99. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] may, from time to time, notify in this behalf; and such portion of the moneys so paid into a totalisator as is equal to the amount of the totalisator tax at the rate notified as aforesaid by the 1010. Substituted for the word "Government" by Act No. 1 of 1956. [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 11. Substituted for the words "stewards of the race-meeting" by Act No. VIII of 1952. [licensees] on behalf of the 22. Substituted for the word "Government" by Act No. 1 of 1956. [State Government].

Section 3A Payment of totalisator tax by way of composition

Not withstanding anything contained in Section 3, but subject to such rules as may be prescribed, the Government may if a licensee so elects accept in lieu of the totalisator tax payable under Section 3 during any year, by way of composition an amount as may be notified by the Government. Different amounts may be notified in respect of different licensees.

33. Section 3-A inserted by Act No. 18 of 1994, w.e.f. 1-4-1994. Explanation. For the purpose of this section "year" means the year commencing on the First day of April.]

Section 4 Procedure for making over totalisator tax to [State Government].

44. Substituted for the word "Government" by Act No. 1 of 1956. The 55. Substituted for the words "stewards of the race-meeting" by Act No. VIII of 1952. [licensees] 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 moneys paid into the totalisator at the meeting, and shall, at the prescribed time, make over to the prescribed officer the amount of tax for that meeting.

Section 4A Imposition of penalty in certain cases.

66. Section 4-A inserted by Act No. 5 of 2000, w.e.f. 1-4-2000. If any default is committed in the payment of tax in accordance with Sections 3, 3-A and 4 beyond ten days after the expiry of the due date, the licensees shall pay by way of penalty at two per cent per month during the period in which such default is committed.]

Section 5 Accounts of totalisator tax.

(1) The 11. Substituted for the words "stewards of the race-meeting" by Act No. VIII of 1952. [licensees] shall keep accounts in the prescribed form of all moneys paid into the totalisator at that meeting.

(2) Every person having the custody of any such accounts shall, when required by an officer empowered in this behalf by the 22. Substituted for the word "Government" by Act No. 1 of 1956. [State Government], permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of them.

Section 6 Betting Tax.

(1) There shall 33. The words and figures "as from the First day of February, 1993" omitted by Act No. VIII of 1952. [x x x x x] be charged, levied and paid to the 44. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] 55. Substituted by Act No. XVIII of 1950. [out of all moneys 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 licensee in accordance with the provisions of 66. Substituted for the words and figures "under the provisions of the Mysore Police Act, 1908" by Act No. VIII of 1952. 77. Substituted for the words and figures "the Mysore Race Courses Licensing Act, 1951" by Act No. 1 of 1956. [the Mysore Race Courses Licensing Act, 1952]], on any race, 88. Inserted by Act No. 7 of 1974 and shall be deemed to have come into force w.e.f. 29-11-1973. [whether run on the same race course or on any other race course either within the State or outside the State] a tax, 99. The words "on backers" omitted by Act No. XVIII of 1950. [x x x x x] [hereinafter referred to as the betting tax, at a rate not exceeding 1010. Substituted by Act No. XVIII of 1950. [twenty-five per cent] of all such moneys as the 1111. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] may, from time to time, notify in this behalf.

(2) The betting tax shall be deducted or collected by the licensed bookmaker from such moneys at the time when the money is 1212. Substituted by Act No. XVIII of 1950. [paid by 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 bookmaker on behalf of the 1313. Substituted for the word "Government" by Act No. 1 of 1956. [State Government].

Section 6A Levy of Cess

x x x x x.]1414. Section 6-A omitted by Act No. 3 of 1998, w.e.f. 14-1998.

Section 7 Procedure for making over betting tax to [State Government].

1515. Substituted for the word "Government" by Act No. 1 of 1956. 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.

Section 8 Accounts of betting tax.

(1) The 11. Substituted for the words "stewards of the race-meeting" by Act No. VIII of 1952. [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 bookmakers, licensed or permitted by them to carry on the business or vocation of a bookmaker at that meeting.

22. Sub-section (1-A) inserted by Act No. 20 of 1981, w.e.f. 7-4-1981. [(1A) A licensed bookmaker shall preserve and produce the winning and cancelled cards to the prescribed authority, and shall also render proper account thereof in such manner and within such period as may be prescribed. If any person fails to so produce or render account, the prescribed authority, after giving him a reasonable opportunity of being heard, may, by order in writing, impose upon him by way of penalty a fine of one hundred rupees for each unaccounted card.]

(2) All licensed bookmakers shall keep accounts of 33. Substituted by Act No. XVIII of 1952. [all moneys paid or agreed to be paid to them 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 44. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.

Section 8A Reduction of totalisator tax and betting tax

55. Section 8-A inserted by Act No. 11 of 1958, w.e.f. 3-4-1958.

(1) Notwithstanding anything contained in Sections 3 and 6, the State Government may, by notification in the Official Gaette, reduce of such classes of races as may be specified in the notification.

(2) Every notification under sub-section (1) shall be laid as soon as may be after it is issued, before the State Legislative Assembly while it is in session for a period of thirty days which may be comprised in one session or in two or more sessions and if before the expiry of the period, the State Legislative Assembly makes any modification in the notification or directs that the notification shall not have effect, the notification shall hereafter have effect only in such modified form or be of no effect as the case may be.

Section 8B Powers to order production of books of accounts and powers of entry, inspection and seizure.

66. Section 8-B inserted by Act No. 7 of 1997, w.e.f. 1-4-1997.

(1) Any Officer empowered by the State Government in this behalf, may for the purpose of this Act, require any licensed bookmaker to produce before him the accounts, records, registers, cards and other documents and to furnish any

(2) All accounts, records, registers, cards, or documents maintained by the licensed bookmakers Delating to the business or vocation carried on by them, shall be open to inspection at all reasonable times by Officers empowered under sub-section (1).

(3) For the purpose of inspection, under sub-section (2), any such Officer shall have power to enter and search any enclosure or booth within the premises of the Racing Club where betting takes place, during the meetings or any other Office premises of whatsoever type or nature, where such Officer has reason to believe that the licensed bookmaker keeps or is for the time being keeping, any accounts, records, registers, cards or documents of his business or vocation:

Provided that no residential accommodation, not being a place of business-cum-residence, shall be entered into and searched by such Officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area and all searches under this section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(4) If any such Officer has reason to suspect that any licensed bookmaker is attempting to evade the payment of tax due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records, cards or other documents of the licensed bookmaker as he may consider necessary and shall give the licensed bookmaker a receipt for the same. The accounts, registers, records, cards or other documents so seized shall be retained by such Officer only for so long as may be necessary for examination and for any enquiry or proceeding under this Act:

Provided that retention under sub-section (4) shall not be for a period exceeding one hundred and eighty-days from the date of seizure, unless reasons for retaining the same beyond the said period are recorded by him in writing and approval of the Commissioner is obtained and such approval in any case shall not be for more than sixty days at a time.

(5) Where such Officer, upon examining the accounts, registers, records, cards and other documents seized under sub-section (4), has reason to believe that the licensed bookmaker, having deducted or collected any amounts towards betting tax from the moneys paid in respect of cash or credit bets by the backers, failed to make over such betting tax to State Government as required by Section 7 or in respect of any moneys paid or agreed to be paid to them by backers in respect of any cash or credit bets, has attempted to evade payment of the betting tax, in respect of any period or meeting, such Officer shall determine to his best of judgment the amount of betting tax payable by the licensed bookmaker, either in respect of the already deducted or collected betting tax or in respect of betting tax attempted to be evaded and shall accordingly pass orders levying the betting tax:

Provided that before taking action under sub-section (5), the licensed bookmaker shall be given a reasonable opportunity of being heard and also showing cause against such order.

(6) In passing an order under sub-section (5), such Officer may also direct the licensed bookmaker to pay in addition to the betting tax, a penalty not exceeding one and a half times the amount of betting tax levied in the said order:

Provided that no penalty under this sub-section shall be imposed unless the licensed bookmaker affected is afforded a reasonable opportunity of showing cause against such imposition.

(7) The amount of betting tax and penalty, if any, levied in the orders passed under sub-sections (5) and (6), shall be paid by the licensed bookmaker within twenty-one days from the date of service on him of such order and the amount of tax and penalty shall be recoverable as per provisions of Section 9.]

Section 9 Methods of recovery of totalisator tax and betting tax

11. Sub-section (1) substituted by Act No. VIII of 1952. [(1) The totalisator tax payable under Section 3, shall be recoverable from the licensee as an arrear of land revenue.]

22. Sub-section (2) substituted by Act No. 7 of 1997, w.e.f. 1-4-1997. [(2) All moneys which a licensed bookmaker is liable to make over to the prescribed Officer under Section 7 and the amount of betting tax and penalty levied in the order passed under sub-sections (5) and (6) of Section 8-A, shall be recoverable from the licensed bookmaker.

(a) as if it were an arrear of land revenue;

(b) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate, by such Magistrate as if it were a fine imposed by him.]

Section 9A Appeals

33. Sections 9-A and 9-B inserted by Act No. 7 of 1997, w.e.f. 1-4-1997.

(1) A licensed bookmaker objecting to an order affecting him passed under the provisions of Section 8-A may within thirty days from the date of communication of such order, appeal to the Commissioner:

Provided that the Commissioner may admit an appeal preferred after the period of thirty days aforesaid if he is satisfied that the licensed bookmaker had sufficient cause for not preferring the appeal within that period.

(2) No appeal shall be entertained unless it is accompanied by satisfactory proof of payment of the betting tax and penalty not disputed in the appeal.

(3) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred: Provided that the Commissioner may, in his discretion, give such directions as he thinks fit in regard to the payment of tax or other amount payable under this sub-section, if the licensed bookmaker furnishes sufficient security to his satisfaction.

(4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.

(5) In disposing of an appeal, the Commissioner may, after giving the licensed bookmaker a reasonable opportunity of being heard, pass such orders as he thinks fit.

(6) Every order passed in appeal under this section shall, subject to the provisions of Section 9-B, be final.

Section 9B Appeal to High Court

(1) Any licensed bookmaker objecting to an order passed by the Commissioner under Section 9-A, may appeal to the High Court within sixty days from the date on which the order was communicated to him:

Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it is satisfied that the licensed bookmaker had sufficient cause for not preferring the appeal within that period.

(2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by a fee of five hundred rupees.

(3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such order thereon as it thinks fit.]

Section 10 Rules

11. Section 10 renumbered as sub-section (1) thereof by Act No. 21 of 1989, w.e.f. 17-4-1989. [(1)] The 22. Substituted for the word "Government" by Act No. 1 of 1956. [State Government] may make rules for securing the payment of the totalisator tax and the betting tax, the

11. Sub-section (2) inserted by Act No. 21 of 1989, w.e.f. 17-4-1989. [(2) Any rule may be made under this Act after previous publication to have effect retrospectively and when any such rule is made a statement specifying the reasons for making such a rule shall be laid before both the Houses of the State Legislature along with rule.]

Section 11 Punishment

22. Section 11 substituted by Act No. VIII of 1952. [

(1) If any licensee or licensed bookmaker evades or attempts to evade the collection or payment of the totalisator tax or betting tax, as the case may be, leviable and payable under this Act or fails to maintain the accounts or supply any information which such licensee or bookmaker is required to maintain or supply by or under this Act, or knowingly maintains false accounts or supplies false information, such licensee or bookmaker shall be punishable with imprisonment which may extend to six months or with fine or with both.

(2) If any person contravenes or fails to comply with any of the provisions of this Act or of any rule made thereunder, and not otherwise provided for in sub-section (1) 33. Inserted by Act No. 22 of 1980 and shall be deemed to have come into force w.e.f. 23-5-1980. [or Section 12], he shall be punishable with fine which may extend to five hundred rupees.

44. Explanation omitted by Act No. 22 of 1980 and shall be deemed to have come into force w.e.f. 23-5-1980. [Explanation.x x x x x.]

Section 12 Functioning as Turf Commission Agents prohibited.

55. Sections 12 to 14 inserted by Act No. 22 of 1980 and shall be deemed to have come into force w.e.f. 23-5-1980.

(1) After the appointed day no person shall carry on the business or vocation of, or act or function, as a turf commission agent.

(2) Any person who contravenes or attempts to contravene or abets the contravention of the provisions of sub-section (1) or any rule made to carry out the purposes of the said sub-section shall, on conviction, be punishable with rigorous imprisonment for a term which may extend to three years and shall also be liable to fine which may extend to five thousand rupees.

Explanation. In this section "appointed day" means the date of commencement of the Mysore Betting Tax (Karnataka Amendment) Act, 1980.

Section 13 Offences by companies.

(1) If the person committing an offence under this Act is a company, every person who, at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and. punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation. For the purposes of this section,

(a) "company" means a body corporate and includes a firm or other association of individuals, and

(b) "director" in relation to a firm means a partner in the firm.

Section 14 Protection of action taken in good faith

No suit, prosecution or other legal proceeding shall lie against the Government or any authority or officer of the Government or any person for anything which is in good faith done or intended to be done in pursuance of this Act or any rule or order made thereunder.]

MYSORE BETTING TAX RULES, 1933

In exercise of the powers conferred by Section 10 of the Betting Tax Act, 1932 (hereinafter referred to as the Regulation), the Government of His Highness the Maharaja are pleased to make the following Rules:

Rule 1 Prescribed Officer, prescribed authority and empowered officer

22. Rule 1 substituted by Notification No. FD 19 CRC 2000, dated 21-7-2000, w.e.f. 21-7-2000.

(1) The Commissioner of Commercial Taxes shall be the officer empowered under sub-section (2) of Section 5 and sub-section (2) of Section 8 of the Act.

(2) The Joint Commissioner of Commercial Taxes (Administration) of the area shall be the Prescribed Officer for the purposes of Sections 4, 7 and sub-section (1) of Section 8, prescribed authority for the purposes of sub-section (1-A) of Section 8, and the officer empowered for the purpose of Section 8-B of the Act.]

Rule 2 Procedure for making over totalisator tax to Government and returns of account

Within a week after the last day of a race meeting, the stewards concerned shall (i) forward a return to the prescribed officer in Form A setting forth for each race meeting the total amount of the moneys paid by way of stakes or bets into the totalisator (which include a sweep and Double and Treble events bets) and (ii) make over to the prescribed officer the amount of the tax due to Government on such moneys at the rate notified by the Government under Section 3 of the Regulation.

Rule 2A Procedure to pay tax by way of composition

11. Rule 2-A inserted by Notification No. FD 5 CRC 94, dated 18-5-1994 and shall be deemed to have come into force w.e.f. 1-4-1994.

(1) A licensee who elects to pay tax under Section 3-A, shall make an application in Form C to the Government within seven days from the commencement of the year. Provided, that the Government may on sufficient cause being shown, and for reasons to be recorded in writing, condone the delay in respect of an application made after the expiry of such period of seven days but within thirty days of commencement of such year.

(2) The Government may after causing such enquiry as may be necessary permit such licensee to pay tax as provided under Section 3A.

(3) The permission shall be in Form D and it shall be granted within thirty days of the receipt of application.

(4) The option exercised for any particular year shall be final for the year.

(5) A licensee who elects to pay tax under Section 3-A shall pay the tax in twelve monthly equal instalments and each instalment shall be paid on or before 20th of every month.]

Rule 3 List of licensed bookmakers

The stewards of a race meeting shall, not later than a week before the commencement of a race meeting forward to the prescribed officer a full list of names of book-makers licensed or permitted by them to carry on the business or vocation of a bookmaker at the meeting.

Rule 4

Every licensed book maker shall maintain true and correct accounts of all sums paid or agreed to be paid to them by backers in respect of bets which include double and Treble events bets. He shall permit the officer empowered under rule 1(b) or other person authorised by him to inspect and take copies of such accounts, and shall if desired by such officer produce them for inspection at such time and place as may be fixed by such officer.

Rule 5 Procedure for making over betting tax to Government

In the case of credit bets, the licensed bookmaker shall be deemed to have collected the betting tax due to the Government at the time the bet is laid by the backer (with the bookmaker) and shall be accountable for the same to the Government.

Rule 6

22. Substituted for the words "Within a week after the last day of a race meeting" by Notification No. RD 10 CRC 60, dated 4/6-10-1960. [Within three days after each day of a race meeting] every bookmaker licensed to carry on business at the meeting shall (i) forward to the prescribed officer through the Secretary or other authorised officer of the Racing Club a return in Form B setting forth the total amount of the moneys paid or agreed to be paid to him in respect of bets and (ii) make over to the prescribed officer the amount of the betting tax due to Government on such moneys at the rate notified by the Government under Section 6 of the Act. The Secretary or other authorised officer of the Racing Club shall forward such returns to the prescribed officer without delay.

Rule 7

Payment of the taxes due to Government into the local Government Treasury shall be deemed to be payment to the prescribed officer.

Rule 8

The officer prescribed or empowered under rule (I) above or any other officer authorised by him in writing may enter the race course and the premises where betting takes place during the meetings with a view to see whether the provisions of the Act or of these rules are being complied with, and the steward of race meeting shall permit him to do so and render all assistance.

Rule 9

The stewards of a race meeting shall not return to a book-maker licensed for the meeting the security amount deposited by him with race club on the certificate of the prescribed officer that the betting tax due to the Government from such bookmaker has been paid.

Rule 10

These rules shall take effect from 1st March, 1933.

Rule 11

11. Rule 11 inserted by Notification No. RD 24 CRC 60, dated 2-6-1961.

(a) The race club should get the bookmaker cards printed in various colours, each variety of cards being printed in serial order as for instance 1 to 10,000. The issue of these cards to the bookmaker should be regulated by the Race Club under proper accounting procedure, each card duly attested by the audit staff on duty before hand.

22. Clause (b) substituted by GSR 1150, dated 14-9-1966. [(b) The book-makers should keep their credit betting transactions in duplicate. The First Copy should be handed over to the representative of the Deputy Commissioner immediately after the bell has been sounded announcing the start of each race, and in any case before the finish of each race and the second copy should remain with the bookmakers which should be available for audit.]

(c) The book-maker should be required to preserve and produce the payment cards and the cancelled cards to the auditors on the day following the racing day before remitting taxes.

(d) The Bangalore Race Club should be required to enforce strict vigilance on the books of the bookmakers and to effect proper stamping arrangements immediately the signal bell is given.]

Rule 12 Assessment etc

11. Rules 12 to 17 inserted by Notification No. FD 20 CRC 97, dated 25-9-1997 and shall be deemed to have come into force w.e.f. 1-4-1997. After making the assessment under sub-section (5) of Section 8-B, if any amount is found to be due from the bookmaker towards the assessment, the authorised officer shall serve upon the bookmaker a notice in Form E and the bookmaker shall pay the sum demanded within the time and in the manner specified in the notice. If the tax due on the final assessment is less than the tax already paid, the authorised officer shall serve upon the bookmaker, a notice in Form F for refund of the excess tax along with a refund payment order in Form I for the amount of refund due or refund adjustment order in Form J, as the case may be. If the tax levied in the final assessment is exactly equal to the tax already paid, the officer shall inform the bookmaker accordingly.

Rule 13 Appeal against original orders

(1) Appeal under Section 9-A shall be in Form G, shall be verified in the manner specified therein and it shall be accompanied by the original order or certified copy of the order against which the appeal is preferred.

(2) The appeal may be sent by the appellant or by his authorised agent or a legal practitioner or an accountant to the Appellant Authority by registered post or may be resented to that authority or to such officer as the Appellate Authority may appoint in this behalf.

Rule 14 Communication of appellate order

(1) Every one of Appellate Authority under Section 9-A, shall be communicated to the appellant or to every other party affected by the order and to the authorised officer.

Rule 15 Appeal to High Court

Every appeal under Section 9-B to the High Court shall be in Form H and shall be verified in the manner specified therein. It shall be accompanied by the original order or a certified copy of the order of the Commissioner appealed against.

Rule 16 Action on the orders of the Appellate Authority and the High Court

Every order passed by the Appellate Authority and the High Court shall be given effect to by the authorised officer, who shall either issue a refund payment order in Form I refunding without interest any excess tax found to have been collected or issue a refund adjustment order in Form J, as the case may be, or collect any tax which is found to be due, in the manner as tax assessed by himself.

Rule 17 Refund of Betting Tax

If the amount already paid as tax in respect of any period or race meeting exceeds the amount assessed under sub-section (5) of Section 8-B, or in an appeal under Section 9-A or in an appeal to High Court under Section 9-B, the authorised officer shall after adjusting the excess amount towards the recovery of any amount for which a notice has been issued under Section 8-B, issue in favour of the bookmaker an order in Form I on the Government Treasury or Reserve Bank of India for refund of the balance amount.]

APPENDIX A FORM

FORM

FORM A

.................... Race Meeting ............. day, dated .......

196...

Number of Tickets sold at

Totalisator and class

Enclosure Tickets sold Price of Totalisator Tickets sold including Tax 1 2 3 1st enclosure Win 1st enclosure Place 1st enclosure Double Event Win 1st enclosure Double Event Place 1st enclosure Treble Event Win 1st enclosure Treble Event Place 2nd Enclosure Win 2nd Enclosure Place 2nd Enclosure Double Event Win 2nd Enclosure Double Event Place 2nd Enclosure Treble Event Win 2nd Enclosure Treble Event Place Rupees Rupees

Gross receipts Percentage Rate of Tax Total amount of Tax collected for each Race meeting 4 5 6

APPENDIX B FORM

FORM

FORM B

Tax due by.........................on the

Bets made with............for Race meeting held during the month of

.......... 197....

Race meeting Held on date Number of Tickets issued 1 2 3

Total amount of moneys paid or agreed to be paid to the bookmaker by way of bets including Double and Treble Event bets Percentage of Tax Amount of Tax payable for each Race meeting 4 5 6

APPENDIX C Application for payment of Totalisator Tax under Section 3-A of the Act

FORM

FORM C

[See Rule 2-A(i)]

Application for payment of Totalisator Tax under

Section 3-A of the Act

To

I being a licensee under the Mysore Betting Tax Act, 1932, do hereby apply for permission.........to

pay Totalisator Tax as required under Section 3-A of the Act for the period

from April . . . . ... to

March...........

Place:

Date:

Signature of the Applicant

APPENDIX D Permission to pay tax under Section 3-A of the Act

FORM

FORM D

[See Rule 2-A(3)]

Permission to pay tax under Section 3-A of the Act.

.............is hereby granted permission for payment of Totalisator

Tax under Section 3-A, subject to the following conditions.

(1)

The

permission shall be revoked at any time for contravention of any of the

provisions of the Act.

(2)

The

permit shall be valid from April to March or until it is cancelled, whichever

is earlier.

(3)

The

installments amount shall be paid on or before 20th of every month.

Place:

Date:

APPENDIX E FORM

FORM

FORM E

[See Rule 12(2)]

Office of.. Date.....

To,

(Name

and address of the bookmaker)

Notice

(Notice of demand for short paid tax)

Take notice that in respect of the period/race meeting........an amount

of Rs........... towards Betting Tax, under provisions of the Mysore Betting

Tax Act, 1932, is payable by you, as per details below.

1. Aggregate amount of betting tax payable Rs. 2. Aggregate amount of betting tax paid Rs. 3. Balance of amount of betting tax still payable Rs.

Consequently, this notice is hereby issued requiring you to make

payment of the balance amount of tax as above, within twenty-one days from the

date of its receipt, failing which the said amount together with penalty will

be recovered in the manner specified in sub-section (2) of Section 9 of the

said Act.

Place:

Signature:

Date: Name:

Designation:

Seal:

APPENDIX F FORM

FORM

FORM F

[See Rule 12(2)]

Office of the,. . . Date..

To,

(Name and address of the bookmaker)

Notice

(Notice of final assessment and refund)

Take notice that the tax paid by you for the period/race meeting . ..........is

in excess of tax levied in the assessment order, as per details below.

1. Amount of tax levied in the assessment order Rs. 2. Amount of betting tax paid Rs. 3. Payment in excess of the tax levied Rs.

The amount of Rs...............paid by you in excess as stated above is

hereby refunded/adjusted towards..........Refund payment order/refund

adjustment order is enclosed herewith.

Place: Signature:

Date: Name

Designation

Seal:

APPENDIX G FORM

FORM

FORM G

[See Rule 13]

Form of Appeal against an order of assessment under Section 8-B(5) and

(6) of the Mysore Betting Tax Act, 1932.

To,

The Commissioner of Commercial Taxes,

..

..

The......Day

of.......19. . . .

1.

Name(s)

of appellant(s), Name and style of business and address.

2.

Period/Race

meeting to which the assessment relates

3.

Authorised

Officer passing the assessment order disputed.

4.

Date

on which the notice of assessment was served

5.

Address

to which notice to be sent to the appellant

6.

Relief

claimed in appeal.

(a)

Amount

of bets made by backers determined by the Authorised Officer.

(b)

If

bets made by backers disputed.

(i)

Amount

involved in the disputed bets made by bakers;

(ii) Tax

due on the above.

(c)

Any

other relief claimed.

7.

Grounds

of appeal, etc.,

.

(Signed) Appellant(s)

.

(Signed) Authorised representative, if any

Verification

I/We........the appellant(s) named in the above appeal do hereby

declare that what is stated herein is true to the best of my/our knowledge and

belief.

Verified today the........day of.........19

(Signed) Appellant(s)

...

(Signed) Authorised representative, if any

APPENDIX H Appeal under Section 9-B of the Mysore Betting Tax Act, 1932

FORM

FORM H

[See Rule 15]

Appeal under Section 9-B of the Mysore Betting Tax

Act, 1932

BEFORE THE HIGH COURT OF KARNATAKA

Memorandum of Appeal

Appeal against Order No.........

Appellant

v.

Respondent

Appeal against the order of the Commissioner of Commercial Taxes,

dated.........and passed in..........

1.

Period/race

meeting for which the assessment relates.

2.

Authorised

Officer passing the original order.

3.

Date

of Communication of the order of the Commissioner of Commercial Taxes.

4.

Address

to which notice to be sent to the appellant.

5.

Address

to which notice to be sent to the respondent.

6.

Relief

claimed in appeal.

(a) Amount determined by the

Authorised Officer towards bets

made by backers;

(b) Amount of bets made by backers as

modified and fixed by the Commissioner of Commercial Taxes;

(c) Relief claimed;

(d) Grounds of appeal.

(i)

State

the facts disputed briefly;

(ii)

State

the question of law raised for decision by the High Court.

(Signed) Appellant(s)

(Signed) Authorised Representative, if any,

APPENDIX I Refund Payment Order

FORM

FORM I

[See Rules 12, 12(2), 16 and 17]

Refund Payment Order

Book No. Voucher No. Book No. Voucher No. Refunds Refunds Counterfoil order for the refundof tax/fees under the MysoreBetting Tax Act, 1932 Order for the refund of tax/fees underthe Mysore Betting Tax Act,1932(Payable at the Government Treasurywithin three months of the date of issue). Refund payable to .......... To the Treasury Officer ...... Date of Order directing refund 1. Certified that with reference to the assessment records of ..... for the period from ........ to ........ /race meeting ......... a refund of Rs ...... is due to... Amount of Refund 2. Certified that the amount of tax/ fees concerning which this refund is allowed has been duly credited to the Government Treasury. 3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment under my signature. Number in collection registershowing the collection of amountregarding which refund is made. 4. Please pay to .......... the sum of Rs ..... (in figures) (Rupees ........ (in words) (Signed) ............. Date ................ Designation ............ (Signed) .............. Signature of the recipient of theVoucher ....... Designation ............ Date of encashment in theGovernment Treasury Date of encashment in the Government Treasury. Date ......... Place ....... Pay rupees .......... only The ......... 19 ...... Treasury Officer. Received Payment. Claimant's Signature. Place .......... Receiving Officer. Date ...........

APPENDIX J Refund Adjustment Order

FORM

FORM J

[See Rules 12(2) and 16]

Refund Adjustment Order

Demand Register No..................

To

Certified that

 (Name)....................for the period from..........to.........../race

 meeting............. a refund of

 Rs........is due.

 Certified that the tax

 concerned which this refund is allowed has been credited to the Treasury.

 Certified that no

 refund order regarding the sum in question has previously been granted and

 this order of refund has been entered in the original file of assessment

 under my signature.

 This refund is adjusted

 towards the amount of.......due from the said refundee for the period from.....to......../race

 meeting............

Signature...........

Name.............

Designation..........

Seal..............

Place.............

Date.............