State Act

THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

19. Tax on totalizator and payment thereof (1) There shall be charged, levied and paid to the Government, out of all moneys paid into any totalizator by way of stakes or bets, a totalizator tax at the prescribed percentage, not exceeding twenty per cent, of every sum so paid. (2) The stewards shall issue a ticket for each stake or bet received into the totalizator. .(3) The tax shall be collected by the stewards and shall be paid to the Government in manner prescribed. (4) The stewards shall keep accounts-in the prescribed form of all the moneys paid into the totalizator and, at such times and in such manner as may be prescribed, forward to the Commissioner, or any other officer authorized by him in this behalf, a return stating the total amount of all the moneys paid into the totalizator.