Revolutionising Law Reporting !
 |
 |
 |
| Install Now! | Install Now! | Install Now! |
The Maharashtra Betting Tax Act, 1925
Act No. 6 of 1925
mh019
|
LEGISLATIVE HISTORY 6 |
(a) the City of Bombay, and
(b) the Cantonment of Poona.
(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.] 4. Definitions. - 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 racecourse 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 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 Licencing Act, 1912 [or of the Maharashtra Dog Race-courses Licensing Act, 1976,] [for 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 [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].
5. Tax on totalisator and payment thereof. - 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 such as rate not exceeding [25 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]. 6. 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 into 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. 7. Inspection of totalisator accounts. - 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. [8. Betting Tax.] - (1) There shall [* * * *] 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 licensee in accordance with the provisions of the [Bombay Race-courses Licensing Act, 1912] [or 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 exceeding [30 per cent] of all such monies as the [ [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. [(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.] [9. List of licensed bookmakers. - (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 bakers 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.] [10.] Method of recovery of totalisator tax. - The totalisator tax payable under section 5 shall be recoverable from the licensees as an arrear of land revenue. [11.] Rules. - 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. 12. Amendment of section 3 of Bombay I of 1923 [The amendment made by this section has been incorporated in the Bombay Entertainment Duty Act, 1923.]Notifications
G.N., H.D., No. RAC. 2073-XII-C, dated 22nd October, 1974 (M. G., Part, XV-B, page 1234) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Race-Course Licensing and Bombay Betting Tax (Amendment) Act, 1974 (Maharashtra XLIV of 1974), the Government of Maharashtra hereby appoints the 24th day of October 1974, as the date on which the said Act shall come into force. G. N., R. & F. D., No. BET 1078/281/IS-(I), dated 3rd December, 1982 (M. G., Part IV-B, page 1177) - In exercise of the powers conferred by section 5 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notifications, Revenue and Forests Department, No BET. 1072/16366-N, dated the 3rd August 1972, No. BET 1073/105788-(I)-M-2, dated the 16th February 1976 and No. BET. 1078/ 183835-(i)-M-2, dated the 26th July 1978, and any other notifications issued in this behalf, the Governor of Maharashtra hereby notifies that 20 per cent shall be the rate at which the totalisator tax referred to in the said section 5 shall be charged, levied and paid to the Government of Maharashtra, out of all monies paid into any totalisator in the State, by the backers by way of stakes of bets, in respect of any race held on any race-course, whether situated in the State of Maharashtra or outside the State. II. This notification shall come into force with effect from the 3rd day of December 1982. G. N., R. & F. D., BET 1088/2969-T-l, dated 21st November, 1988 (M. G., 1989, Part IV-B, page 24) - In exercise of the powers conferred by section 5 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notification, Revenue and Forests Department, No BET. 1078/281-IS(1), dated the 3rd December, 1982, and any other notifications issued in this behalf, the Government of Maharashtra hereby notifies that with effect from the 24th day of November, 1988, 10 per cent for "Win" and "Place" and 15 per cent for "Pools" shall be the rate at which the totalisator tax referred to in the said section 5 shall be charged, levied and paid to the Government of Maharashtra out of all monies paid into any totalisator in the State by the backers by way of or bets in respect of any races of any race-course whether situated in the State of Maharashtra or outside the State. G. N., R. & F. D., No. BET. 1085/CR-229-(a)-IS-(I), dated 29th August, 1986 (M. G., Part , IV-B, page 802) - In exercise of the powers conferred by section 5 and 6 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notification, Revenue and Forests Department, No BET. 1078/281/IS(I), dated the 3rd December 1982, the Government of Maharashtra hereby notifies that during the period from the 1st September 1986 to the 30th June 1987 (both days inclusive) 15 per cent shall be the rate at which the totalisator tax referred to in the said section 5, 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. G. N., R. D. No. BET 1058/91140-(ii)-N, dated 22nd November, 1961 (M. G., Part , IV-B, page 1100) - In exercise of the powers conferred by section 7 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) the Government of Maharashtra hereby empowers the Collector of Bombay in the City of Bombay and the Collector of Poona in the Poona District to inspect and take copies of totalisator accounts. G. N., R. & F. D., No. BET 1072/112692-N, dated 3rd August, 1972 (M, G., Part, IV-B, page 1415) - In exercise of the powers conferred by sub-section (1) of section 8 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925), and in supersession of Government Notification, Revenue and Forests Department, No. BET. 1065/330274-(i)-N, dated the 15th December, 1965, the Government of Maharashtra hereby notifies that with effect from the day of 3rd August, 1972, 17/117 shall be the rate at which the betting tax shall be charged, levied and paid to the Government of Maharashtra, out of all monies paid or agreed to be paid to a licenced 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-Course Licensing Act, 1912, on any race. G. N., R. & F. D., No. BET 1078/281/IS/(II), dated 3rd December, 1982 (M. G., Part, IV-B, page 1177) - In exercise of the powers conferred by section 8 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notifications, Revenue and Forests Department, No BET. 1074/229765-N, dated the 16th January, 1975 and No BET. 1078/281/IS/(I), dated the 22nd October 1980, and any other notifications issued in this behalf, the Government of Maharashtra hereby notifies that 20 per cent, shall be the rate at which the betting tax referred to in the said section 8 shall 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 as required by the said section 8 on any race held on any race course, whether situated in the State of Maharashtra, or outside the State. II. This notification shall come into force with effect from the 3rd day of December, 1982. G. N., R. & F. D., No. BET 1085/CR-2291(b)/IS/(I), dated 29th August, 1986 (M. G., Part, IV-B, page 802) - In exercise of the powers conferred by section 8 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notification, Revenue and Forests Department, No BET. 1078/281/IS(II), dated the 3rd December 1982, the Government of Maharashtra hereby notifies that during the period from the 1st September 1986 to the 30th June 1987 (both days inclusive) 15 per cent shall be the rate at which the betting tax referred to in the said section 8 shall be charged, levied monies and paid to the Government of Maharashtra, out of all paid or agreed to be paid to a licenced bookmaker by a backer in respect of a bet made in an enclosure set apart by the licensees in accordance with provisions of the Bombay Race Courses Licensing Act, 1912, on any race held on a race course, being a race course situated in the State of Maharashtra or outside the State. G. N., R. & F. D., No. BET 1088/2969/T-1, dated 21st November, 1988 (M.G., 1989 Part, IV-B, page 29) - In exercise of the powers conferred by section 8 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925) and in supersession of Government Notification, Revenue and Forests Department, No. BET. 1078/281/IS(II), dated the 3rd December 1982 and any other notifications issued in this behalf, the Government of Maharashtra hereby notifies that with effect from the 24th day of November, 1988, 15 per cent shall be the rate at which the betting tax referred to in the said section 8 shall 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 as required by the said section 8 on any race held on any race-course, whether situated in the State of Maharashtra or outside it. G. N., R. D. No. BET 1058/91140-(I)-N, dated 22nd November, 1961 (M. G., Part, IV-B, page 1100) - In exercise of the powers conferred by sub-section (2) of section 9 of the Bombay Betting Tax Act, 1925 (Bombay VI of 1925), the Government of Maharashtra hereby empowers the officers mentioned in column 1 of the Schedule hereto annexed, to inspect and take copies of accounts of bookmakers in the areas specified against them in column 2 thereof.Schedule
|
|
1 |
2 |
|
(1) |
Collector of Bombay |
Bombay City |
|
(2) |
Secretary, Royal Western India Turf Club |
Bombay City |
|
(1) |
Collector of Poona |
Poona |
|
(2) |
Secretary, Royal Western India Turf Club |
Poona |
