State Act
25
Section 25. Refund to totalizator and betting tax
THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996
Act no. 8 of 19971997Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
25. Refund to totalizator and betting tax Where any race, bets wherefore have been offered or accepted either at the totalizator or by a licensed book-maker is cancelled by the stewards, and the Commissioner is satisfied that the amount of such bets and the tax thereon,has been returned to the backers, he may remit the amount of the tax, and order the race to be treated as cancelled.