This Act may be called the Bombay 5[* *] Betting Tax Act, 1925.

6[ It extends to the whole of the 7[State of Maharashtra].]

(1) It shall come into operation 8* * * in the first instance in

(a) the City of Bombay, and

(b) the Cantonment of Poona.

(2) The 9[10[State] Government] may, by notification in the 11[Official Gazette], direct that this Act or any portion thereof shall come into operation in any other area in the 12[State of Maharashtra] on such date as may be specified in such notification:

13[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 Heise Racing and Betting Tax Regulation, 1358F (Hyd. Reg. 1358F), was in force immediately before such commencement.]

In this Act unless there is anything repugnant in the subject or context

14[(i) backer includes any person who bets at a totalisator or with a licensed bookmaker 15[on a horse-race 16[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 (Bom. III of 1912);

17[(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), 18[or of the Maharashtra Dog Race-courses Licensing Act, 1976 (Mah. XXXIII of 1976),] as specified in the licence or permit;]

19[(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) 18[or of the Maharashtra Dog Race-courses Licensing Act, 1976 (Mah. XXXIII of 1976),] 20[or a totalisator which the licensees have set upon 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 bake bets with one another on the like principles 15[on a horse-race 16[or dog-race] held on a race-course, being a racecourse which is situated in this State or outside it;

15[(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 (Bom. III of 1912)] 21[or, as the case may be, the Maharashtra Dog Race-courses Licensing Act, 1976 (Mah. XXXIII of 1976).].

There shall be charged, levied and paid to the 22[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 23[15 per cent.] of every sum so paid as the 24[25[State] Government] may from time to time notify26 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 24[25[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 22[Government of Maharashtra].

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 27[in respect of a horse-race 28[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.

Every person having the custody or control of totalisator accounts shall, when required in writing by an officer empowered in this behalf by the 29[30[State] Government], permit such officer or an officer authorized in writing by him in this behalf to inspect and to take copies of them.

31[ (1) There shall 32* * * * * * * be charged, levied and paid to the 33[Government of Maharashtra] out of all monies paid or agreed to be paid to a licensed bookmaker by a backer in respect of a bed 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) 34[or as the case may be the Maharashtra Dog Race-courses Licencing Act, 1976 (Mah. XXXIII of 1976)] on any race, 35[held on a race-course, being a race-course which is situated in the State or outside it] a tax, hereinafter referred to as the betting tax, at such rate not exceeding 36[15 per cent] of all such monies as the 37[38[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.]

39(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.]

40[ 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 sum 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 41[the 42[State] Government] permit such officer, or any officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.]

4310. 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.

4411. Rules. The 45[46[State] Government] may make rules 47for securing the payment of the totalisator tax, 48[and the betting tax], the production and inspection of accounts kept under this Act, and generally for carrying into effect the provisions of his Act and for dealing with such matters as are herein directed to be prescribed.

12. Amendment of Section 3 of Bom. I of 1923. [The amendment made by this section has been incorporated in the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923).]

1. 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).

2. For Statement of Objects and Reasons, see Bombay Government Gazette, 1925, Part V, p. 62; Tor 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.

3. This indicates the date of commencement of Act.

4. The words certain forms of were substituted for the word totalisator by Bom. 4 of 1931, s. 2.

5. The word Totalisator was deleted, ibid., s. 3.

6. This section was substituted for the original by Bom. 48 of 1958, s. 4(a).

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

8. The words on the first day of December 1925 were repealed, by Bom. 4 of 1931, s. 4.

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

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

11. The words Official Gazette were substituted for the words Bombay Government Gazette ibid.

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

13. This proviso was added by Bom. 48 of 1958, s. 4(b).

14. This clause was substituted for he original clause by Bom. 4 of 1931, s. 5(a).

15. This portion was always deemed to have been added with effect from 1st May 1973, by Mah. 44 of 1974, s. 3.

16. These words were inserted by Mah. 33 of 1976, s. 11, Sch.

17. This clause was inserted by Bom. 4 of 1931, s. 5(b).

18. These words wire inserted by Mah. 33 of 1976, s. 11, Sch.

19. This clause was re-numbered as clause (vi) by Bom. 4 of 1931, s. 5(c).

20. These words wire inserted by Mah. 12 of 1965, s. 3.

21. These words were inserted by Mah. 33 of 1976, s. 11.

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

23. These figures and words were substituted for the figures and words 124 per cent by Mah 30 of 1965, s. 2.

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

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

26. 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.

27. This portion was deemed always to have been inserted with effect from 1st May 1973 by Mah. 44 of 1974, s. 4.

28. These words were inserted by Mah. 33 of 1976, s. 11, Sch.

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

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

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

32. 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).

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

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

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

36. These figures and words were substituted for the figures and words 12 per cent by Mah. 30 of 1965, s. 3(b).

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

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

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

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

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

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

43. This section was re-numbered by Bom. 4 of 1931, s. 7.

44. This section was re-numbered by Bom. 4 of 1931, s. 7.

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

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

47. For Rules under this section, see Government Notifications, Revenue Department, No. 5457-E-24, dated the 22nd December 1925, published in the Bombay Government Gazette, 1925, Part I, pp. 3281-82 and No. 5457/24, dated 24th June 1931, published in the Bombay Government Gazette, 1931, Part I, pp. 1493-95.

48. These words were inserted by Bom. 4 of 1931, s. 8.