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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

21. Betting tax (1) There shall be charged, levied and paid to the Government by the backer, a betting tax at a prescribed rate, and exceeding twenty per cent on all moneys paid or agreed to be paid to a licensed book-maker by a backer, as a bet on any race. (2) The betting tax shall be collected by the licensed book-maker along with the money laid by the backer with him and in case of credit bets at such time as may be prescribed. (3) The licensed book-maker shall issue a card for each bet laid with him, denoting the amount of bet.