Maharashtra Bare Acts 1925

Bombay Betting Tax Act, 1925 Complete Act

State : Maharashtra

Year : 1925

.....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.....

Bombay Betting Tax Act, 1925, (Maharashtra) Section 4

Title : Definitions

State : Maharashtra

Year : 1925

.....in this State or outside it;] (iii)" 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(Bom. III of 1912). 4[(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(Bom. III of 1912), 5[or of the Maharashtra Dog Race-courses Licensing Act, 1976(Mah. XXX III of 1976),] as specified in the licence or permit;] 6[(vi)]" totalisator " means a totalisator in an enclosure which the licensees have set apart in accordance with the Bombay Race-courses Licensing Act, 1912(Bom. III of 1912) 5[or of the Maharashtra Dog-Race-courses Licensing Act, 1976(Mah. XXX III of 1976),] 7[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,.....

Bombay Betting Tax Act, 1925, (Maharashtra) Section 5

Title : Tax on Totalisator and Payment Thereof

State : Maharashtra

Year : 1925

.....on behalf of the 1[Government of Maharashtra]. ____________________ 1 These words were substituted for the words " Government of Bombay " by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960. 2 These figures and words were substituted for the figures and words " 15 per cent" by Mah. 8 of 1983, s. 2. 3 The words" Provincial Government" were substituted for the words " Governor in Council" by the Adaptation of Indian Laws Order in Council. 4 This word was substituted for the word" Provincial" by the Adaptation of Laws Order, 1950. 5 For Notification under this section, see Government Notification in the Revenue Department, No. 4397A, dated the 17th June 1926, published in the Bombay Government Gazette, 1926, Part I, p. 1439.

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

Title : Betting Tax

State : Maharashtra

Year : 1925

....." 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).

Bombay Betting Tax Act, 1925, (Maharashtra) Preamble 1

Title : the Bombay Betting Tax Act, 1925

State : Maharashtra

Year : 1925

.....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 2[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"(5 & 6 Geo. V. s. 61); It is hereby enacted as follows :-- ________________ 1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1925, Part V. p. 62 ; for Report of Select Committee, see ibid., 1925, Part V, pp. 259-62: and for proceedings in Council see Bombay Legislative Council Debates, 1925, Vols. XV and XVI. * The Act was extended to that part of the State of Bombay to which immediately before the commencement of Bom. 48 of 1958 it did not extend (vide Bom. 48 of 1958, s. 2). This indicates the date of commencement of Act. Maharashtra Ordinance No. XIX of 1982 was repealed by Mah. 8 of 1983, s. 4. 2 The words" certain forms of" were substituted for the word" totalisator" by Bom. 4 of 1931, s. 2.

Bombay Betting Tax Act, 1925, (Maharashtra) Section 2

Title : Extent

State : Maharashtra

Year : 1925

1[It extends to the whole of the 2[State of Maharashtra].] __________________ 1 This section was substituted for the original by Bom. 48 of 1958, s. 4(a). 2 These words were substituted for the words" State of Bombay" by the Maharashtra Adaptation of Laws (State and concurrent Subjects) Order, 1960.

Bombay Betting Tax Act, 1925, (Maharashtra) Section 3

Title : Operation

State : Maharashtra

Year : 1925

.....into operation in any other area in the 5[State of Maharashtra] on such date as may be specified in such notification : 6[Provided that on the commencement of the Bombay Race-courses Licensing and the Bombay Betting Tax Acts (Extension and Amendment) Act, 1958(Bom. XLVIII of 1958), it shall come into force in those areas in which the Hyderabad Horse Racing and Betting Tax Regulation, 1358F(Hyd. Reg. 1358 F), was in force immediately before such commencement]. ___________________ 1 The words" on the first day of December 1925 " were repealed by Bom. 4 of 1931, s. 4. 2 The words" Provincial Government" were substituted for the words " Governor in Council" by the Adaptation of Indian Laws Order in Council. 3 This word was substituted for the word" Provincial" by the Adaptation of Laws Order, 1950. 4 The words" Official Gazette" were substituted for the words " Bombay Government Gazette " ibid. 5 These words were substituted for the words" State of Bombay" by the Maharashtra Adaptation of Laws (State and concurrent Subjects) Order, 1960. 6 This proviso was added by Bom. 48 of 1958, s. 4 (b).

Bombay Betting Tax Act, 1925, (Maharashtra) Section 1

Title : Short Title

State : Maharashtra

Year : 1925

This Act may be called the Bombay 1* * Betting Tax Act, 1925. _____________ 1 The word " Totalisator " was deleted, ibid., s. 3.

Bombay Betting Tax Act, 1925, (Maharashtra) Section 6

Title : Totalisator Tax to Be Paid to Government

State : Maharashtra

Year : 1925

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 1[in respect of a horse-race 2[for any dog-race] held on a race-course being a racecourse 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. __________________ 1 This portion was deemed always to have been inserted with effect from 1st May 1973 by Man. 44 of 1974, s. 4. 2 These words were inserted by Mah. 33 of 1976, s. II, Sch.

Bombay Betting Tax Act, 1925, (Maharashtra) Section 7

Title : Inspection of Totalisator Accounts

State : Maharashtra

Year : 1925

Every person having the custody or control of totalisator accounts shall, when required in writing by an officer empowered in this behalf by the 1[2[State] Government], permit such officer or an officer authorised in writing by him in this behalf to inspect and to take copies of them. _________________ 1 The words " Provincial Government" were substituted for the words " Governor in Council" by the Adaptation of Indian Laws Order in Council. 2 This word was substituted for the word " Provincial" by the Adaptation of Laws Order, 1950.