(1) The State Government may make rules for securing the payment of the entertainments tax and the show tax and generally for carrying into effect the provisions of this chapter, and in particular----
(a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped ; and for securing the defacement of stamps when used ;
(b) for the use of tickets covering the admission of more than one persons and the calculation of the tax thereon ; and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation ;
(c) for controlling the use of barriers or mechanical contrivances ( including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances ;
(d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of section 7 are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 8 ;
(e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this chapter or under the rules made thereunder ;
Power to make rules.
45 of 1860.
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(f) for the keeping of accounts of all stamps under this chapter ; and
(g) for the presentation and disposal of applications for exemption from payment of the entertainments tax, or for the refund thereof made under the provisions of this chapter.
(2) If any person acts in contravention of or fails to comply with, any such rules, he shall, on conviction before a Magistrate, be liable in respect of each offence to a fine not exceeding five hundred rupees.
17. The State Government may, by notification in the Official Gazette, delegate all or any of its powers under this chapter, except those conferred upon it by section 16 and by this section, to any person or to any authority subordinate to the State Government.
CHAPTER III.
TAXES ON CERTAIN FORMS OF BETTING.
18. In this chapter ---
(a) "backer" includes any person with whom licensed book-maker bets ;
(b) "bet" includes "wager" and betting includes wagering ;
(c) "licensed book-maker" means any person who carries on the business or vocation of, or acts as a book-maker or turf commission agent under a licence or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vocation as specified in the licence or permit ;
(d) "prescribed" means prescribed by this chapter or by the rules made thereunder ;
(e) "racing club" includes a club, association, society or body of persons, corporate or incorporate,-- Power of State Government to delegate certain powers.
Definitions.
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(i) formed for the purpose of promoting horse-racing or ponyracing or for holding raece-meetings ; or
(ii) conducting or controlling such meetings ;
(f) "totalisator" means a totalisator, in an enclosure which the stewards controlling a racemeeting have set apart 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.
19. There shall be charged, levied and paid to the State Government 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, amounting to twenty percent of every sum so paid ; and twenty percent of every sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the racemeeting on behalf of the State Government.
20. The stewards of a racemeeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer a return stating the total amount of the monies paid into the totalisator at the meeting and shall, at the prescribed time, make over to the prescribed officer the amount of the tax for that meeting.