An Act to impose a tax on [certain forms of] betting.
WHEREAS it is necessary to make an addition to the public revenue of the Bombay Presidency and for that purpose to impose a tax on [certain forms of] betting:-
AND WHEREAS the previous sanction of the Governor General required by section 80A of the Government of India Act has been obtained for the passing of this Act: It is hereby enacted as follows:
SECTION 01: SHORT TITLE
This Act may be called the Bombay3* * Betting Tax Act, 1925.
SECTION 02: EXTENT
It extends to the whole of the [State of Maharashtra].]
SECTION 03: OPERATION
(1) It shall come in to operation* * * in the first instance in :-
(a) the City of Bombay, and
(b) the Cantonment of Poona. The word "Totalisator" was deleted, ibid, s.3. This section was substituted for the original by Bom.48 of 1958, s.4(a). These words were substituted for the words "State of Bombay" by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960. The words "on the first day of December 1925" were repealed by Bom.4 of 1931, s.4.
(2) The7[8[State] Government] may, by notification in the9[Official Gazette], direct that this Act or any portion thereof shall come in to operation in any other area in the10[State of Maharashtra] on such date as may be specified in such notification :11[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 in to force in those areas in which the Hyderabad Horse Racing and Betting Tax Regulation, 1358F, was in force immediately before such commencement.]
SECTION 04: DEFINITIONS
In this Act unless there is anything repugnant in the subject or context-
12[(i) "backer" includes any person who bets at a totalisator or with a licensed bookmaker ' [on a horse-race 14 [or dog race] held on a racecourse, being a race-course which is situated in this State or outside it;]
(ii) "bet" includes "wager", and "betting" includes "wagering";
(iii) "prescribed" means prescribed by rules under this Act;
(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 Racecourses
15(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, 1912,14[or of the Maharashtra Dog Racecourses Licensing Act, 1976], as specified in the licence or permit;]
16[(vi)] "totalisator" means a totalisator in an enclosure which the licensees have set apart in accordance with the Bombay Race-courses Licensing Act, 1912 , 14[or of the Maharashtra Dog Race-courses LicensingAct, 1976,]17 [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 principles18[on a horse-race19[or dog-race] held on a race-course, being a race-course which is situated in this State or outside it;]18[(vii) the words and expressions used in this Act, but not defined, shall have the meanings, respectively assigned to them in the Bombay Racecourses Licensing Act, 1912]20[or, as the case may be, the Maharashtra Dog Race-courses Licensing Act, 1976.].
SECTION 05: TAX ON TOTALISATOR & PAYMENT THERE OF
There shall be charged, levied and paid to the21[Government of Maharashtra] out of all monies paid in to any totalisator by way of stakes or bets a tax on backers hereinafter referred to as the totalisator tax such as rate not exceeding [25 percent.] of every sum so paid as the23[24[State] Government] may from time to time notify in this behalf; and such portion of the monies so paid in to a totalisator as is equal to the amount of the totalisator tax at the rate notified as aforesaid by the23[24[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 the21[Government of Maharashtra].
SECTION 06: TOTALISATOR TAX TO BE PAID TO GOVERNMENT
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 in to the totalisator at any meeting26[in respect of a horse-race27[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.
SECTION 07: INSPECTION OF TOTALISATOR
Every person having the custody or control of totalisator accounts shall, when required in writing by an officer empowered in this behalf by the 28[29[State] Government], permit such officer or an officer authorized in writing by him in this behalf to inspect and to take copies of them,
SECTION 08: BETTING TAX
30[(1) There shall31* * * * * * * * be charged, levied and paid to the32[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, 191233[or as the case may be the Maharashtra Dog Race-courses Licencing Act, 1976.] on any race,34[held on a racecourse, 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 exceeding35[25per cent] of all such monies as the28[29[State] Government] may notify in this behalf.
(2) The betting tax shall be collected and paid to Government in such manner as may be prescribed.]
36(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.]
SECTION 09: LIST OF LICENSED BOOKMAKERS
37(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 bookmakers licensed or permitted by them, from time to time, to carry on the business or vocation of a bookmaker.
(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 38[the29[State] Government] permit such officer, or any officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.]
SECTION 10: METHOD OF RECOVERY OF TOTALISATOR TAX
39The totalisator tax payable under section 5 shall be recoverable from the licensees as an arrear of land revenue.
SECTION 11: RULES
39The40[41[State] Government] may make rules for securing the payment of the totalisator tax,43[and the betting tax], the production and inspection of accounts kept under this Act, and generally for carrying in to effect the provisions of this Act and for dealing with such matters as are herein directed to be prescribed.
SECTION 12: BOM. I OF 1923.AMENDMENT OF SECTION 3 OF BOM
1 of 1923.
[The amendment made by this section has been incorporated in the Bombay Entertainments Duty Act, 1923].
BOMBAY BETTING TAX RULES, 1925
In exercise of the powers conferred by section 11 of the Bombay Betting Tax Act, 1925 (Bom. VI of 1925), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following Rules, namely:-
RULE 01: SHORT TITLE
These rules may be called the Maharashtra Betting Tax Rules, 1961.
RULE 02: DEFINITION
In these rules, unless the context requires otherwise,-
(1) "The Act" means the Bombay Betting Tax Act, 1925.;
(2) "Section" means section of the Act;
(3) "Form" means Form appended to these rules ;
(4) Words and expressions used in these rules but not defined shall have the meanings assigned to them in the Act.
RULE 03: RETURN IN FORM A TO THE COLLECTOR
Returns of accounts of Totalisator Tax.:- The licensee shall forward, in the City of Bombay, to the Collector of Bombay and elsewhere to the Collector concerned monthly return in Form A duly certified within a period of fifteen days from the last day of the month to which the return relates, and shall, along with such return make over to the
Collector the amount of the tax collected during the month.
RULE 04: RETURN IN FORM B. RETURNS SHOWING NAMES OF LICENSED BOOKMAKERS
The licensees shall, before the commencement of each racing season, forward, in the City of Bombay to the Collector of Bombay, and elsewhere, to the Collector concerned, a return in Form B, duly certified, setting out the names of bookmakers licensed or permitted by them, their ordinary vocation, their permanent address, and such other particulars as may be required and may amend that return from time to time during such season as may be required.
RULE 05: PAYMENT OF BETTING TAX BY LICENCED BOOKMAKERS AND RETURN OF ACCOUNTS TO BE KEPT BY THEM
Licensed book makers responsible for payment of the betting tax.
(1) The licensed bookmakers shall be responsible for the payment of the betting tax to the Secretary, Royal Western India Turf Club or such other officer appointed by the State Government, as the case may be, and shall submit to the said Secretary or Officer, a weekly return in Form C duly certified giving the total monies paid or agreed to be paid to him by backers in respect of bets on each race and the betting tax due thereon .
(2)The Secretary or the Officer shall, within fifteen days from the last day of the month to which such return relates, forward the monthly return in Form D to the Collector of Bombay, if the race meeting is held in the City of Bombay, or as the case may be, to the Collector of the District, if the race meeting is held in that district, setting forth for each race meeting the total sum paid to the licensed bookmakers as bets, and the total amount of betting tax payable thereon.
(3)The Secretary or the Officer shall, on receipt from the licensed bookmakers of the betting tax at the rate notified under sub-section (1)of section 8, pay the amount so received into the Government treasury, within fifteen days from the last day of the month in which the amount was so received.
RULE 06: POWER TO ENTER RACE COURSE, ETC.
The officer empowered under section 7 or 9 or any officer duly authorised by him in this behalf may enter the race course, totalisator premises or enclosure set apart for making bets during the meetings with a view to satisfying himself that the provisions of the Act and these rules are being complied with.
RULE 07: REPEAL AND SAVING
On the commencement of these Rules -
(a) the Bombay Totalisator Tax Rules, 1925,
(b) the Bombay Betting Tax Rules, 1931, and
(c) Part II of the Hyderabad Horse Racing and Betting Tax Rules, 1339 Fasli. shall stand repealed :
Provide that anything done or any action taken under any of the rules so repealed shall be deemed to have been done or taken under the corresponding provisions of these rules.
