State Act

The Andhra Pradesh (Telangana Area) Horse Racing and Betting Tax Regulation, 1358 Fasli (Adaptation and Amendment) Act, 2015.

This Act was repealed on a date we do not have by the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), s.174(1)(vi); it may still apply to matters that began before then.

4. Amendment of Section 2 - In section 2 of the Principal Regulation,- (i) in clause (b), for the words “for the Management thereof”, the words “for the management thereof and includes a person responsible for running centres displaying such races in Television or Off-Course Tote Centres”, shall be substituted.; (ii) after clause (C), the following clause shall be inserted, namely:- “(Ca)” “race club” means a place where betting takes place upon a horse race, in an enclosure which the stewards controlling the horse race (or race meeting) have, with the sanction of the Government set apart for the purpose”. (iii) in clause (d), after the words “ the precincts thereof ”, the words “and the centres displaying such races in Television or Off – Course Tote Centres”, shall be added; (iv) after clause (e), the following new clause shall be added, namely:- “(f) The centres displaying such races in Television or Off – Course Tote Centres shall mean the centres where the License book makers referred to in clause (c) under section 12 chapter II carries on the business or vocation of or acts as book makers or turf commission agent under a License or permit issued under the said clause”.