Section 14 in The Assam Amusements and Betting Tax Act, 1939
14. Definitions.
- In This Chapter-(1)"Backer" includes any person with whom a licensed bookmaker bets;(2)"Bet" includes "wager" and "betting" includes "wagering";(3)"Licensed bookmaker for horse race" means any person who carriers on the business or vocation of or acts as a bookmaker or turf commission agent under a licence or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vacation as specified in the licence or permit;(3-A) [Deleted];(4)"Prescribed" means prescribed by this Chapter or by the rules made thereunder;(5)"Racing Club" includes a club, association, society or body of persons corporate or incorporate-(a)formed for the purpose of promoting horse-racing of pony-racing or for holding race meeting, or(b)conducting or controlling such meetings;(6)"Totalisator" means a totalisator, in an enclosure which the stewards controlling a race-meeting have set apart and includes an instrument, machine, of contrivance known as the totalisator, or any other instrument, machine, or contrivance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles;(7)[Deleted].
