Tamil nadu act 020 of 1935 : Tamil Nadu Betting Tax Act, 1935

Preamble

1(Tamil Nadu) Betting Tax Act, 1935*

1[Tamil Nadu Act No. 20 of 1935]2[19th November, 1935]

An Act to provide for the levy of a tax on certain forms of, betting in the 3[State of Tamil Nadu].

Whereas it is necessary to make an addition to the public revenues of the 3[State of Tamil Nadu] and for that purpose to provide for the levy of a tax on certain forms of betting; It is hereby enacted as follows:-

1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

2 For Statement of Objects and Reasons, see Fort St. George Gazette, dated the 22nd October, 1935, Part IV, pages 318-319.

So much of this Act as was in force on the date of the commencement of the Tamil Nadu (Added Territories) Extension of Laws (No. 2) Act, 1961 (Tamil Nadu Act 39 of 1961) in the Stave of Madras except in the added territories was extended to the added territories by section 3 of, and the First Schedule to, the latter Act.

3 This expression was substituted for the expression "Presidency of Madras" by the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the 14th January, 1969.

* Received the assent of the Governor on the 6th November, 1935, and that of the Governor-General on the 12th November, 1935; the assent of the Governor-General was first published in the Fort St. George Gazette on the 19th November, 1935

Section 1. Short title, extent and commencement

1. Short title, extent and commencement.- (1) This Act may be called the 1[Tamil Nadu] Betting Tax Act, 1935.

(2) It extends to the whole of the 3[State of Tamil Nadu].

(3)(a) This section shall come into force at once.

(b) The remaining provisions of this Act shall come into force in the district of Chingleput-Madras on the 15th day of November, 1935.

(c) The 1(State Government) may, by notification in the 2(Official Gazette), direct that all or any of the remaining provisions of this Act shall come into force in any other local area on such date as may be specified in such notification:

3[Provided that no such notification shall be published in respect of any area included in a cantonment without the previous sanction of the 4(Central Government).]

1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

3 This expression was substituted for the expression "Presidency of Madras" by the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the 14th January, 1969.

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for the word "Provincial" by the Adaptation Order of 1950.

2 These words were substituted for the words "Fort St. George Gazette" by the Adaptation Order of 1937.

3 This proviso was added by section 2 of the Madras Betting Tax (Amendment) Act, 1936 (Madras Act XIV of 1936).

4 These words were substituted for the words "Governor-General in Council" by the Adaptation Order of 1937.

Section 2. Application of the Act and savings

2. Application of the Act and savings.- (1) This Act shall apply only to betting at meetings for horse-races and pony-races.

(2) Nothing in this Act shall affect the provisions of the Madras City Police Act, 1888 (5([Tamil Nadu] Act III of 1888), or of the 5[Tamil Nadu] Gaming Act, 1930 (5[Tamil Nadu] Act III of 1930), regarding the time and place at which betting on horse-races may take place.

5 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

Section 3. Definitions

3. Definitions.- In this Act, unless there is anything repugnant in the subject or context-

(a) "backer" includes any person who bets at a totalizator or with a book-maker;

(b) "bet" includes wage; and "betting" includes wagering;

(c) "book-maker" means a person who carries on the business of making bets with the public in general;

(d) "director" means the person (whether an individual, a corporate body or an association) primarily responsible for the holding of a race-meeting;

(e) "prescribed" means prescribed by rules made under this Act;

(f) "race-meeting" means an assembly of persons for horse-racing or pony-racing to which the public have access whether on payment or otherwise; and

(g) "totalizator" means any machine, instrument or contrivance for enabling persons to make bets with one another on the principle of a common pool.

Section 4. Levy of totalizator tax

4. Levy of totalizator tax.- (1) The 1[State Government] may, by notification in the 2(Official Gazette), from time to time, direct that a tax (hereinafter referred to as the totalizator tax) shall be levied on backers in respect of all moneys paid by them into any totalizator by way of stakes or bets.

(2) Every notification issued under sub-section (1) shall specify the local area in which, the rate at which, and the date from which, the totalizator tax shall be levied:

3[Provided that the rate shall not exceed 4[twenty-five per cent] of every sum paid into the totalizator.]

(3) Such portion of the moneys paid into the totalizator as is equivalent to the amount of the totalizator tax calculated at the rate specified in the notification aforesaid shall be deemed to have been paid by the backer on account of the totalizator tax and to have been received by the director on behalf of the 1[State Government].

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the Adaptation Order of 1950.

2 These words were substituted for the words "Fort St. George Gazette" by the Adaptation Order of 1937.

3 This proviso was substituted for the original proviso by section 2(i) of the Madras Betting Tax (Amendment) Act, 1947 (Madras Act XX of 1947).

4 Those words were substituted for the words "twelve and a half per cent" by section 2 of the Tamil Nadu Betting Tax (Amendment) Act, 1962 (Tamil Nadu Act 6 of 1962).

Section 4-A. Levy of surcharge on totalizator tax

1[4-A. Levy of surcharge on totalizator tax.- (1) There shall be levied on the totalizator tax payable under this Act a surcharge at the rate of five per cent of such totalizator tax.

(2) The provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the surcharge payable under sub-section (1) as they apply in relation to the totalizator tax payable under this Act.]

1 This section was inserted by section 2 of the Tamil Nadu Betting Tax (Second Amendment) Act, 1972 (Tamil Nadu Act 3 of 1973) and was deemed to have come into force on the 1st January, 1972.

Section 3 of the Tamil Nadu Betting Tax (Second Amendment) Act, 1972 (Tamil Nadu Act 3 of 1973) validated the surcharge on totalizator tax levied or collected or purported to have been levied or collected under Tamil Nadu Act XX of 1935 after the 1st January, 1972 and before the 21st November, 1972.

Section 5. Levy of tax on bets made with book-makers

5. Levy of tax on bets made with book-makers.- 2[(1) The State Government may, by notification in the Official Gazette, from time to time, direct that a tax (hereinafter referred to as the betting tax) shall be levied on every book-maker in respect of all moneys paid or agreed to be paid to him by backers in consequence of bets made in a place within the race enclosure which the director has, with the sanction of the State Government, set apart for the purpose of such betting.]

(2) Every notification issued under sub-section (1) shall specify the local area in which, the rate at which, and the date from which, the betting tax shall be levied:

3[Provided that the rate shall not exceed 4[twenty live per cent] of every sum liable to betting tax under sub-section (1).]

(3) The betting tax shall be collected, and paid to the 1[State Government], in such manner as may be prescribed.

2 This sub-section was substituted for the original sub-section (1) by section 2(i) of the Tamil Nadu Betting Tax (Amendment) Act, 1958 (Tamil Nadu Act XXX of 1958).

3 This proviso was substituted by section 2(ii) of the Tamil Nadu Betting Tax (Amendment) Act, 1958 (Tamil Nadu Act XXX of 1958) for the proviso which was earlier substituted by section 2(ii) of the Madras Betting Tax (Amendment) Act, 1947 (Madras Act XX of 1947).

4 These words were substituted for the words "twelve and a half percent" by section 2 of the Tamil Nadu Betting Tax (Amendment) Act, 1962 (Tamil Nadu Act 6 of 1962).

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for the word "Provincial" by the Adaptation Order of 1950.

Section 5-A. Levy of surcharge on betting tax

2[5-A. Levy of surcharge on betting tax.- (1) There shall be levied on the betting tax payable under this Act a surcharge at the rate of five percent of such betting tax.

(2) The provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the surcharge payable under sub-section (1) as they apply in relation to the betting tax payable under this Act.]

2 This section was inserted by section 2 of the Tamil Nadu Betting and Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 44 of 1971), which came into force on the 1st January, 1972.

Section 6. Accounts and returns

6. Accounts and returns.- The director of every race-meeting at which betting takes place shall-

3[(a) cause accounts to be kept in the prescribed manner of all sums paid into every totalizator used, and of all sums paid or agreed to be paid to every bookmaker by backers in consequence of bets made by them at such meeting.]

(b) forward at the time, in the manner, and to the officer, prescribed in this behalf, a return showing the total amount of the moneys paid into every totalizator used at such meeting and whenever required, make over to the prescribed officer the amount of totalizator tax collected at such meeting; and

(c) furnish such other reports and returns as may be prescribed.

3 This clause was substituted for original clause (a) by section 3 of the Tamil Nadu Betting Tax (Amendment) Act, 1958 (Tamil Nadu Act XXX of 1958).

Section 7. Levy of tax in cases not falling under section 4 and 5

7. Levy of tax in cases not falling under section 4 and 5.- The director of every race-meeting held in any local area in respect of which a notification has not been issued under section 4 or section 5 shall pay to the 1[State Government], by way of tax, in respect of such meeting, such amount not exceeding 2[one thousand rupees] as may be prescribed.

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for the word "Provincial" by the Adaptation Order of 1950.

2 These words were substituted for the words "five hundred rupees" by section 3 of the Tamil Nadu Betting Tax (Amendment) Act, 1962 (Tamil Nadu Act 6 of 1962).

Section 7-A. Rounding off ??? of tax or other sum

3[7-A. Rounding off ??? of tax or other sum.- The amount of tax or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.]

3 This section was inserted by section 2 of the Tamil Nadu Betting Tax (Amendment) Act, 1972 (Tamil Nadu Act 9 of 1972).

Section 8. Inspectors

8. Inspectors.- (1) The 1[State Government] may appoint persons, and may authorize them to appoint other persons, for any local area, to inspect race-meetings and the accounts of betting thereat.

(2) Every person appointed under sub-section (1) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860) and shall be given free access to every race-meeting held in the local area for which he has been appointed and to every place where betting is conducted at such race-meeting, and to all books of account relating to such betting, whether such books belong to the director or to any book-maker.

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for the word "Provincial" by the Adaptation Order of 1950.

Section 9. Exemptions

9. Exemptions.- The 1[State Government] may, by notification in the 4[Official Gazette], exempt any race-meeting from-

(a) the totalizator tax leviable under section 4, or

(b) the betting tax leviable under section 5, or

(c) the tax leviable under section 7.

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for the word "Provincial" by the Adaptation Order of 1950.

4 These words were substituted for the words "Fort St. George Gazette" by the Adaptation Order of 1937.

Section 10. Power of State Government to make rules

10. Power of State Government to make rules.- (1) The 1[State Government] may 2[* * * * *] make rules-

(a) with reference, to all matters expressly required or allowed by this Act to be prescribed, and

(b) to carry out all or any of the purposes of this Act and not inconsistent therewith.

(2) In particular and without prejudice to the generality of the foregoing power, the 1[State Government] shall have power to make rules regarding the manner in which any tax payable under this Act may be recovered. 3[Such rules may provide for the recovery of the tax as an arrear of land revenue.]

4[(3) All rules made under this Act shall be published in the Official Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.

(4) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]

1 The words "Provincial Government" were substituted for the words "Local Government" by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the Adaptation Order of 1950.

2 The words "by notification in the Official Gazette" were omitted by section 4(i) of the Tamil Nadu Betting Tax (Amendment) Act, 1962 (Tamil Nadu Act 6 of 1962).

3 This sentence was added by section 3 of the Madras Betting Tax (Amendment) Act, 1936 (Madras Act XIV of 1936).

4 These sub-sections were added by section 4(ii) of the Tamil Nadu Betting Tax (Amendment) Act, 1962 (Tamil Nadu Act 6 of 1962).

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