(1) The totalisator tax payable under section 19 shall be recoverable as an arrear of land revenue from the racing club conducting the meeting and any portion of such tax which is not so recovered shall also be recoverable as an arrear of land revenue from the stewards from the stewards of the racemeeting jointly and severally.
(2) All monies which a licensed book-maker is liable to make over to the prescribed officer under section 23 shall be recoverable from the licensed book-maker as an arrear of land revenue.
26. The State Government may make rules for securing the payment of the totalisator tax and the betting tax, the betting tax, the production and inspection of accounts kept under this chapter and generally for carrying into effect the provisions of this chapter, and for dealing with such matters as are therein directed to be prescribed.
Procedure for making over betting tax to Government.
Accounts of betting tax.
Methods of recovery of totalisator tax and betting tax.
Power to make rules.
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