Bombay Betting Tax Act, 1925, (Maharashtra) Section 8 - Bare Act

¹[(1) There shall ²* * * * * * * be charged, levied and paid to the ³[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(Bom. III of 1912), ⁴[or as the case may be the Maharashtra Dog Race-courses Licensing Act, 1976(Mah. XXX-III of 1976)] on any race, ⁵[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 ⁶[25 per cent] of all such monies as the ⁷[⁸[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.]

⁹[(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.]

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1 Sections 8 and 9 were inserted by Bom. 4 of 1931, s. 6.

2 The words" as from such date as may be notified by the State Government in this behalf " were deleted by Mah. 30 of 1965, s. 3(a).

3 These words were substituted for the words " Government of Bombay" by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.

4 These words and figures were inserted by Mah. 33 of 1976, s. 11 Sch. 3(3).

5 This portion was deemed always to have been inserted with effect from 1st May 1973 by Mah. 44 of 1974, s. 5.

6 These figures and words were substituted for the figures and words" 15 per cent" by Mah. 8 of 1983, s.3.

7 The words " Provincial Government" were substituted for the words " Governor in Council" by the Adaptation of Indian Laws Order in Council.

8 This word was substituted for the word " Provincial" by the Adaptation of Laws Order, 1950.

9 This sub-section was added by Bom. 48 of 1958, s. 4 (c).