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State of Tamilnadu- Act

The Tamil Nadu Betting Tax Rules, 1935

TAMILNADU
India

The Tamil Nadu Betting Tax Rules, 1935

Rule THE-TAMIL-NADU-BETTING-TAX-RULES-1935 of 1935

Published on 20 November 1935
Commenced on 20 November 1935
[This is the version of this document from 20 November 1935.]
[Note: The original publication document is not available and this content could not be verified.]

The Tamil Nadu Betting Tax Rules, 1935Published vide Notification G.O. Ms. No. 626, Public (Police Department), dated 20th November 1935In exercise of the powers conferred by sub-section (3) of section 5, section 6 and section 10 of the Tamil Nadu Betting Tax Act, 1935 (Tamil Nadu Act XX of 1935) the Governor of [Tamil Nadu] [Substituted by G.O. Ms. No. 1138, Revenue, dated 15.4.1970.] is hereby pleased to make the following rules: -

1.

(1)These rules may be called the [Tamil Nadu] [Substituted by G.O. Ms. No. 1138, Revenue, dated 15.4.1970.] Bet ting Tax Rules, 1935.

(2)They shall apply to and in respect of race-meeting held at Guindy in the Saidapet Taluk of [the [District of Chingleput] [Substituted by GO. Ms. No. 498, Revenue, dated 3-3-1936.]

2.

In these rules, unless there is anything repugnant in the subject or context -

(a)"the Act" means the [Tamil Nadu] [Substituted by G.O. Ms. No. 1138, Revenue, dated 15.4.1970.] Betting Tax Act, 1935 (Tamil Nadu Act XX of 1935);

(b)[ "Assistant Commissioner of Commercial Taxes" means the Assistant Commissioner of Commercial Taxes having Jurisdiction over the area of Guindy or Uthagamandalam, as the case may be);] [Substituted by G.O.P. No. 278 Commercial Taxes & Religious Endowments, dated 10.3.1983.]

[* * *] [Omitted by G.O. Ms. No. 136, Revenue, dated 18-1-1951.]

(c)"Form" means a form annexed to the rules; [* * *] [Omitted by G.O. No. 885, Revenue, dated 5.4.1939.]

(d)"Government" means the [Government of Tamil Nadu] [Inserted by G.O. Ms. No. 885, Revenue, dated 5-4-1939.]; [****] [Substituted by G.O.P. No. 278 Commercial Taxes & Religious Endowments, dated 10.3.1983.]

(e)[ "Race meetings at Ootacamund for the first and second season in each year" means race meeting held in or about the month of May, or September, as the case may be, in each year,] [Inserted by G.O. Ms. No. 364, Revenue, dated 17.2.1941.] and

(f)[] [Renumbered by G.O. Ms. No. 364, Revenue, dated 17.2.1941] "Section" means a section of the Act.

3.

[The Director of every race meeting held at Guindy or at Ootacamund shall intimate to the [Assistant Commissioner of Commercial Tax Officers] [Substituted by G.O.P. No. 278 Commercial Taxes & Religious Endowments, dated 10.3.1983.] any change in the number of description of the totalizators maintained by him or in the minimum sum that can be paid into any of such totalizators, within a week from the date of such change.]

3A.

[* * *] [Omitted by G.O. Ms. No. 136, Revenue, dated 18-1-1951.]

4.

The Director shall keep accounts of all moneys paid into every totalizator at a race-meeting in the following manner, namely:-

(a)the number of tickets sold at each window in respect of each race shall be shown in a seller's memo which shall be in Form-A in respect of race-meetings held at Guindy and in Forms A-1 and A-2 in respect of race meetings held at Ootacamund;

(b)the number shown in each seller's memo shall be entered at the close of each race in a Supervisor's memo which shall show the total number of tickets sold for that race. The Supervisor's memo shall be in Form-B in respect of race-meetings held at Guindy and Forms B-l and B-2 in respect of race meetings held at Ootacamund. In respect of the race meetings held at Guindy, the total number so given shall be checked with the total number of tickets sold on each horse as recorded by the machines in the electric totalizator;

(c)after deducting from the gross takings the commission of 10 per cent payable to the Club and the tax due to the Government [* * *] [Omitted by G.O. Ms. No. 767, Revenue, dated 12-3-1964.] the dividends payable on each winning and place horse shall be worked out in "win" and "place" calculating sheets which shall be in Forms C and D, respectively, in respect of race-meetings held at Guindy and in Forms C-1 and C-2, D-1 and D-2, respectively, in respect of race-meetings held at Ootacamund;

(d)the gross takings at each race together with the amount of tax due as calculated in the forms referred to in clause (c) shall then be entered in an account which shall be in Form-E in respect of race-meetings held at Guindy and in Form E-1 in respect of race-meetings held at Ootacamund;

(e)Accounts shall be kept in Forms J, K, L, P and E for double, treble and Lucky Five events in respect of race-meetings held at Guindy and in Forms J, K-1 and E-1 for double events in respect of race-meetings held at Ootacamund.

5.

In the case of credit betting, an I.O.U. voucher which shall be in Form F-1 or Form F-2 [in respect of race meetings held at Guindy and in Form F-3 or Form F-4 in respect of race-meetings held at Ootacamund] [Added by GO. Ms. No. 2947, Revenue, dated 8-11-1939.] according as the bet is laid for a win or for a place, showing the amount of stake laid by him shall be presented by the backer. The number of tickets sold on I.O.U. vouchers shall be authenticated by the Supervisor in Form G (in respect of race-meetings held at Guindy), the credit betting shall be added to the cash amounts through Forms FI and I (in respect of race-meetings held at Guindy and through Form FI-1 (in respect of race-meetings held at Ootacamund).

6.

The Director shall forward to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O. Ms. No. 950, C.T. & Religious Endowments, dated 15-10-1985.] -(i)within fourteen days of each racing day a return in Form No. M in respect of race-meeting held at Guindy; [* * *] [Omitted by G.O. Ms. No. 396, C.T. & Re., dated 12-12-1992.](ii)with in one month of the date of the last race-meeting for the first or second season of each year, as the case my be, a return in Form M-1 in respect of race-meetings held at Ootacamund, showing for each totalizator,-(a)The amount paid in by backers on account of "win" and "place" bets;(b)the total amount received on account of payments into the totalizators; and(c)the amount of tax due on [such payments; and] [Substituted by G.O.P. No. 396, C.T. & Revenue, dated 12-12-1992.](iii)within seven days from the date of race-meeting at each intervene betting held at Guindy and within fifteen days from the date of race-meeting of such intervene betting held at Ootacamund, [a return in Form M-2, showing the prescribed particulars] [Added by G.O.P. No. 396, C.T. & Revenue, dated 12-12-1992.].

(2)Such return shall, before it is so forwarded, be audited by an auditor holding a certificate entitling him to act as an auditor of companies under the Indian Companies Act, 1913 (Central Act VII of 1913).

7.

(1)The Director shall, within fourteen days of the close of each month in which a race-meeting, or race-meetings have taken place in the case of race-meetings held at Guindy and within one month of the date of the last race-meeting held at Ootacamund for the first or second season in each year, as the case may be, pay the amount of the totalizator tax due by him in respect of the race-meetings, as the case may be,-

(i)to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.];

(ii)if so authorised by the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.] [* * *] [Omitted by G.O. Ms. No. 136, Revenue, dated 18-1-1951.] into and Reserve Bank of India, Chennai Branch, or the [State Bank of India] [Substituted by G.O. Ms. No. 101, Revenue, dated 9-1-1956.], Ootacamund, to the credit of the Government.

In case (i), the amount of tax paid shall be credited by the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.] to the Government;In case (ii), intimation of the payment shall be given simultaneously to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.].

(2)[ In respect of intervene betting the Director shall within seven days from the date of each race meeting held at Guindy and within fifteen days from the date of each race-meeting held at Ootacamund, pay the amount of tax due in respect of the race-meetings to the Assistant Commissioner of Commercial Taxes having jurisdiction over the area in which such betting takes place.] [Added by G.O.P. No. 396, C.T. & Revenue, dated 12-12-1992.]

8.

[(1) The betting tax shall be paid by the book-makers at Guindy andOotacarmund to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O. Ms. 3249, Revenue, dated 30-10-1971.] having jurisdiction over the area]

(2)[* * *] [Omitted by G.O. Ms. No. 3249, Revenue, dated 30-10-1971.]

9.

(1)

(a)Each book-maker shall keep accounts of all the bets made with him whether in cash or credit. The amounts shall show "In" and "place" bets separately and shall be prepared in duplicate in Form N in respect of the race-meetings held at Guindy and in Form N-1 in respect of the race-meetings held at Ootacamund.

The above forms shall be serially numbered and shall run on consecutively and they shall be maintained in duplicate each original and duplicate shall bear the seal of the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. R.E., dated 10-3-1983.]

(b)Immediately after the close of the betting for each race, the original copy of the account in Form N or Form N-1, as the case may be, shall be submitted to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. R.E., dated 10-3-1983.] concerned or any other officer authorised by him to collect such forms on the Race days.

(c)Each book-maker shall prepare a statement in Form O in respect of race-meeting held at Guindy and in Form 0-1 in respect of race-meeting held at Ootacamund in respect of accounts kept by him under clause (a).

(2)[ Each book-maker shall submit a copay of the return in Form 0 or Form 0-1 to the Assistant Commissioner of Commercial Taxes concerned within seven days of the close of any race-meetings and pay the tax due on the total amount received and receivable either into the Government Treasury or to the Assistant Commissioner of Commercial Taxes, having jurisdiction over the area, by way of cash or by means of a demand draft drawn in his favour.] [Substituted by G.O.P. No. 755, C.T. & R.e., dated 19-9-1985.]

10.

If the totalizator tax or the betting tax is not paid within the period prescribed by the foregoing rules it shall be recovered as an arrear of land revenue.Form A[See rule 4(a)]Seller's Memo

				Revised M. 46
Race		Window		Date	19
		...	Win	Place
V.C. at finish of race		...	...	...
V.C. at beginning of race		...	...
	Total Rs.		...
Signature
Remarks		Shroffs receipt
Race		Window		Date
Received Rs.				Shroff

Form A-1[See rule 4(a)]Rs. 2. Totalizator

Name	Win
	Window
	19

Seller's Cash Memo

Race Number	Horse number	Number of tickets sold	Total tickets	Amount Rs.
1
2
3
4
5
6
7
8
9
Signature		Total Rs.

Form A-2[See rule 4(a)]Rs. 2. Totalizator Place

Name	Window
Seller's Cash Memo	19

Race Number	Horse number	Number of tickets sold	Total tickets	Amount Rs.
1
2
3
4
5
6
7
8
9
Signature		Total Rs.

Form B[See rule 4(b)]Electric TotalizatorSectionSellSupervisor's MemoForDateElectric TotalizatorSupervisor's Memo

Race No.

Date

Sell

Window	V.C. Finish	WIN V.C. Start	Tickets sold	Remarks	Window	V.C. Finish	Place V.C. Start	Tickets sold	Remarks

Supervisor's SignatureForm B-1[See rule 4(b)]Rs. 2/5 Totalizator

Race No.	Supervisor's Memo	Date
Private Mark	Win sell	Colour

Window	Horse Number	Ticket books issued	Tickets sold	Total sold	Cash handed to shroff by seller	Remarks
Horse number	Tickets
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)



Total

Private Notes

Supervisor's Signature

Form B-2(See rule 4(b)]Rs. 2/5 Totalizator

Race No.	Supervisor's Memo	Date
Private Mark	Win sell	Colour

Window	Horse Number	Ticket books issued	Tickets sold	Total sold	Cash handed to shroff by seller	Remarks
Horse number	Tickets
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)



Total

Private Notes

Supervisor's Signature

Form C[See rule 4(c)]Electric Totalizator

Date	WIN	Race No.
Horse No. Horse Total Result
1
2
3
4
5
6
7	{\|

|-| 8|-| 9| [Dividend Rs.(2.50 unit)] [Substituted by G.O. Ms. No. 4130, Revenue, dated 9.11.1956.]|-| 10|-| 11|||-| 12|

|-| 13|-| 14| Dividend Rs. 5Tickets| Dividend Rs. 10Ticket|-| 15|-| 16|||-| 17|||-| 18|||-| 19|||-| 20|||-| 21|||-| 22|||-| 23|||-| 24|||}

		x2-1/2 Total	Rs.	Rs.
		Takings
		Less:
Total Less	Rs.	10% Club Comn	Rs
		[* * *] [Substituted by G.O. Ms. No. 767, Revenue, dated 12.3.1964.]Tax	Rs.
		Surplus Defy,
		(tax) (Dividend)
			Rs.
			Rs.
Net pool	Rs.	Total paid out	Rs.	Rs.

Form C-1[See rule 4(c)]Rs. 5Enclosure Totalizator

Date			WIN	Race No.
Horse No.	Horse Total	Result
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Total Rs.	x 5
		Total Takings	Rs.
Less		Less	Rs.
Per cent commission		Per cent Club commission	Rs.
		Per cent betting tax	Rs.
		Surplus	Rs.
Net pool Rs		Total paid out	Rs.

Form C-2[See rule 4(c)]Enclosure TotalizatorRs. 2

Date			WIN	Race No.
Horse No.	Horse Total	Result
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

	Total	Rs.	x 2
	Total Takings	Rs.
Less	Less	Rs.
Per cent commission	Per cent Club commission	Rs.
	Per cent betting tax	Rs.
Percent tax	Surplus	Rs.
Net pool Rs	Total paid out	Rs.

Form D[See Rule 4(c)]Pays 1, 2 when 4 to 6 starters.Pays 1, 2 and 3 when 7 or more starters.Electric Totalizator

Date	Place		Race No.
	Horse No.	Horse Total	Result
1				Dividend Rs. (2.50 unit)
2				Dividend Rs. 5 Tickets	Dividend Rs. 10 Tickets
3
4
5
6
7				Dividend Rs. (2.50 unit)
8
9				Dividend Rs. 5 Tickets	Dividend Rs. 5 Tickets
10
11
12
13
14				Dividend Rs. (2.50 unit)1
15
16				Dividend Rs. 5 Tickets	Dividend Rs. 10 Tickets
17
18
19
20
21
22
23
24

		x 2-1/2
	Total	Rs.		Total Takings	Rs.
Less			Less
10% commission	Rs.			10% Club commission	Rs
Per cent commission	Rs.			Tax	Rs
Tax	Rs.			Surplus 1 defay	Rs
Net pool	Rs.			Tax	Rs
1st place		X Rs.	= Rs.	Surplus 1st Place	Rs
2nd place		X Rs.	= Rs.	Surplus 2nd Place	Rs
3rd place		X Rs.	= Rs.	Surplus 3rd Place	Rs
				Total Paid out	Rs.

Form D-1[See Rule 4(c)]Pays 1, 2 when 4 to 6 starters.Pays 1, 2 and 3 when 7 or more starters.Rs. 5 Totalizator

Date		Place	Race No.
Horse No.	Sold, I.O. Us.	Total	Horse No.	Backed for tickets
1			Do	Do
2			Do	Do
3			Do	Do
4				X 5
5			Net pool, Rs.
6			Net Rs.
7
8				+ 5 Dividend
9
10
11				+ 5 Dividend
12
13
14
15				+ 5 Dividend
16
17
18
19
20
21
22
23
24

	X 5
Total	Rs.			Total Takings	Rs.
Less			Less
[....] [Omitted by G.O. Ms. No. 767, Revenue, dated 12-3-1964.]commission	Rs.			[....] [Omitted by G.O. Ms. No. 767, Revenue, dated 12-3-1964.]Club commission	Rs.
[....] [Omitted by G.O. Ms. No. 767, Revenue, dated 12-3-1964.]	Rs.			[....] [Omitted by G.O. Ms. No. 767, Revenue, dated 12-3-1964.]	Rs.
Tax				Tax
Net pool	Rs.			Surplus 1 defay	Rs.
	Rs.			Tax	Rs.
1st place		X Rs.	= Rs.	Surplus 1st Place	Rs.
2nd place		X Rs.	= Rs.	Surplus 2nd Place	Rs.
3rd place		X Rs.	= Rs.	Surplus 3rd Place	Rs.
				Total Paid out	Rs.

Form D-2[See Rule 4(e)]Pays 1, 2 when 4 to 6 starters.Pays 1, 2 and 3 when 7 or more starters.Rs. 2 Totalizator

Date		Place	Race No.
Horse No.	Sold, I.O. Us.	Total	Horse No.	Backed for tickets
1			Do	Do
2			Do	Do
3			Do	Do
4				X 2
5			Net pool, Rs.
6			Net Rs.
7
8				+ 2 Dividend
9
10
11				+ 2 Dividend
12
13
14
15				+ 2 Dividend
16
17
18
19
20
21
22
23
24

	X 5
Total	Rs.			Total Takings	Rs.
Less			Less
Commission	Rs.			Club commission	Rs.
	Rs.				Rs.
Tax				Tax
Net pool	Rs.			Surplus 1 defay	Rs.
	Rs.			Tax	Rs.
1st place		X Rs.	= Rs.	Surplus 1st Place	Rs.
2nd place		X Rs.	= Rs.	Surplus 2nd Place	Rs.
3rd place		X Rs.	= Rs.	Surplus 3rd Place	Rs.
				Total Paid out	Rs.

Form F-3(See Rule 5)

Minimum BET Rs 20	Minimum BET Rs 20
Date		Date
			Totalizator voucher
Race No.		Race No.
	Win		Win
Horse No.	Rs.	Horse No.	Rs.
Do.	Rs.	Do.	Rs.
Do.	Rs.	Do.	Rs.
Do.	Rs.	Do.	Rs.
Total		Total
No Voucher will be accepted unless the totalamount of the bets is written, in words, as well as in figures.

Form F-4(See Rule 5)

Minimum BET Rs 20	Minimum BET Rs 20
Date		Date
			Totalizator voucher
Race No.		Race No.
	Win		Win
Horse No.	Rs.	Horse No.	Rs.
Do.	Rs.	Do.	Rs.
Do.	Rs.	Do.	Rs.
Do.	Rs.	Do.	Rs.
Total		Total

Form G(See Rule 5)

Race	I.O.U.	Date
Tickets Sold
Win
Place
Total
Rs.

SignatureForm H[See rule 5]Electric Totalizator ResultI.O.U. Wins

Voucher number	Name of member	Horse numbers	Lose	Win
Total Rupees	Total Tickets	Ticket at Rs.	Rs.
	Winner's Horse No.

FORM H-1[See rule 5]Statement of L.O.U.S. Ootacamund Races

Race Number	Voucher's Number	Member's Number	Horse Number	Win or Place	How many tickets	Amount due to club	Dividend if any	Amount due from club	Date 19

Summary
Assets Rs.	Liabilities Rs.
Due to club for Sale of tickets Bal. Dr.	Divided due from Club Bal. Ct
No Voucher will be accepted unless the total amount of thebets is written, as well as in figures.

Form I[See rule 5]Electric Totalizator

Race No.		Date
	19
	Place

Voucher Number	Name of member	Horse numbers	Lose	Win
Total	Total Tickets
Rupees		Winners 1st horse No	Ticket at Rs.
		Winners 2nd horse No.	Ticket at Rs.
		Winners 3rd horse No.	Ticket at Rs.

Form J[See rule 4(e)]Madras Race Club

Seller

Date

Horse number	Tickets issued	Tickets returned	Tickets sold	Amount to Shroff	Initials

Totals

Signature of Seller

Checked by

Form K[See rule 4(e)]Madras Race ClubDate

		Rs. - Double
Race selected No.	& No.
Winning Combination Horse No.	& No.
Number of Tickets sold
Amount realised Rs.
Refunds on Horse No.	Race Ticket No.	Value	...	Rs.
"	"	"	...	Rs.
"	"	"	...	Rs.
"	"	"	...	Rs.
Refunds on Horse No.	Race Ticket No.	Value		Rs.
"	"	"	...	Rs.
"	"	"	...	Rs.
"	"	"	...	Rs.
	Total Deduction Balance		...	Rs.
Commission	Rs.	...	Rs.
Betting Tax	Rs.	...	Rs.
Balance remaining for dividend		Rs.
No. of Winning Tickets on

Horse No.	& No.
Rate of Dividend per Ticket	Rs.
			Total		Rs.
Surplus					Rs.
		Summary
Race Club commission	...	...	...	...	Rs.
Betting Tax	...	...	...	...	Rs.
Surplus	...	...	...	...	Rs.
Unredeemed Win Tickets	...	...	...	...	Rs.
Unredeemed Refunds Tickets (1)	...	...	...	...	Rs.
Unredeemed Refunds Tickets (2)	...	...	...	...	Rs.
Excess of cash	...	...	...	...	Rs.
Shortage of cash	...	...	...	...	Rs.
		Total cash handed over	Rs.
			Superintendent-in-charge
			Rs. 5 Double

Form K-I[See rule 4(e)]Madras Race ClubDate

			Double Event
Race selected No.		& No.
Winning Combination Horse No.			& No.
Number of Tickets sold
Amount realised Rs.
Refunds on Horse No.	Race Ticket No.		Value	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
Refunds on Horse No.	Race Ticket No.		Value		Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
	Total Deduction Balance				Rs.
Commission		Rs.		...	Rs.
Betting Tax		Rs.		...	Rs.
Balance remaining for dividend		Rs.
No. of Winning Tickets on

Horse No.	& No.
Rate of Dividend per Ticket	Rs.
			Total		Rs.
Surplus		Summary
Race Club commission	...	...	...	...	Rs.
Betting Tax	...	...	...	...	Rs.
Surplus	...	...	...	...	Rs.
Unredeemed Win Tickets	...	...	...	...	Rs.
Unredeemed Refunds Tickets (1)	...	...	...	...	Rs.
Unredeemed Refunds Tickets (2)	...	...	...	...	Rs.
Excess of cash	...	...	...	...	Rs.
Shortage of cash	...	...	...	...	Rs.
		Total cash handed over	Rs.

Superintendent-in-chargeRs. 5 DoubleForm L[See rule 4(e)]Madras Race ClubDate

			Treble Event
Race selected No.		& No.
Winning Combination Horse No.			& No.
Number of Tickets sold
Amount realised Rs.
Refunds on Horse No.	Race Ticket No.		Value	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
Refunds on Horse No.	Race Ticket No.		Value		Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
"	"		"	...	Rs.
	Total Deduction Balance				Rs.
Commission		Rs.		...	Rs.
Betting Tax		Rs.		...	Rs.
Balance remaining for dividend		Rs.
No. of Winning Tickets on

Horse No.					& No.
Rate of Dividend per Ticket	Rs.
			Total		Rs.
Surplus					Rs.
		Summary
Race Club commission	...	...	...	...	Rs.
Betting Tax	...	...	...	...	Rs.
Surplus	...	...	...	...	Rs.
Unredeemed Win Tickets	...	...	...	...	Rs.
Unredeemed Refunds Tickets (1)	...	...	...	...	Rs.
Unredeemed Refunds Tickets (2)	...	...	...	...	Rs.
Excess of cash	...	...	...	...	Rs.
Shortage of cash	...	...	...	...	Rs.
		Total cash handed over	Rs.

Form M[See rule 6]

Meeting	Day	Date
Totalizator	Gross takings	Tax per cent.	Remarks
Rs.	Rs.
Automatic Totalizator
First enclosure Rs. 10
Second enclosure 2 units of (Rs. 2.50)
Rs.
Double and Treble Events Rs. 5
Lucky Five Rs. 5
Total

Form M-1[See rule 6]

Meeting	Day	Date
Totalizator	Gross takings	Tax[* * *] [Substituted by G. O. Ms. No. 4130, Revenue, dated 9-11-1956.]per cent.	Remarks
Rs.	Rs.
Automatic Totalizator
First enclosure Rs. 5
Second enclosure Rs. 2
Double Events Rs. 5
Total

Form M-2[Prescribed under rule 6 of the Tamil Nadu Betting Tax Rules, 1935]

[Meeting Totalizator [Inserted by G. O. P. No. 396, C. T. & R. E., dated 12-12-1992.]	Day Gross takings	Date Tax per cent.	Remarks	Date
Total				]

Form N[See rule 9]

Race Meeting		Date	Race
	Name of horse	Name of horse
	(a) (b) (c) (d) (e)	(a) (b) (c) (d) (e)
Amount paid out of win Rs.		(b) is the amount staked by the book maker
Amount paid out 1st place Rs.		(c) is the amount staked by backer
Amount paid out 2nd place Rs.		(d) is the running total of (c)
Amount paid out 3rd place Rs.		(e) is name of the backer or ticket number
Total		This difference between the total of (a) and (d)is the net amount paid out by the book maker.
Amount of tax at 12.5 per cent. Rs.
(a) is the running total of (b) and (c)

Form N-1[See rule 9]

Race Meeting		Date	Race
	Name of horse	Name of horse
	(a) (b) (c) (d) (e)	(a) (b) (c) (d) (e)
Amount paid out of win Rs.		(b) is the amount staked by the book maker
Amount paid out 1st place Rs.		(c) is the amount staked by backer
Amount paid out 2nd place Rs.		(d) is the running total of (c)
Amount paid out 3rd place Rs.		(e) is name of the backer or ticket number
Total		This difference between the total of (a) and (d)is the net amount paid out by the book maker.
Amount of tax at 12.5 per cent. Rs.
(a) is the running total of (b) and (c)

Form N-2[Prescribed under rule 9 of the Tamil Nadu Betting Tax Rules, 1935]

[Meeting Totalizator [Inserted by G. O. P. No. 396, C. T. & R. E., dated 12-12-1992.]	Day Gross takings	Date Tax per cent.	Remarks	Date
Total				]

Form O[See rule 9]Book-Makers

	Meeting	Day	Date
Number of race			Amount paid or due to be paid to backers	Rs.	P.
1.	Winner
	First Place
	Second Place
	Third Place
2.	Winner
	First Place
	Second Place
	Third Place
3.	Winner
	First Place
	Second Place
	Third Place
4.	Winner
	First Place
	Second Place
	Third Place
5.	Winner
	First Place
	Second Place
	Third Place
6.	Winner
	First Place
	Second Place
	Third Place
7.	Winner
	First Place
	Second Place
	Third Place
8.	Winner
	First Place
	Second Place
	Third Place
9.	Winner
	First Place
	Second Place
	Third Place
Races Grand Total

Six and quarter per cent on the above grant total of Rs.I declare that the above is a true return of my betting transactions for the day of 19 ..Dated 19...Signature of Book-makerForm O-1[See rule 9]Book-Makers

	Meeting	Day	Date
Number of race			Amount paid or due to be paid to backers	Rs.	P.
1.	Winner
	First Place
	Second Place
	Third Place
2.	Winner
	First Place
	Second Place
	Third Place
3.	Winner
	First Place
	Second Place
	Third Place
4.	Winner
	First Place
	Second Place
	Third Place
5.	Winner
	First Place
	Second Place
	Third Place
6.	Winner
	First Place
	Second Place
	Third Place
7.	Winner
	First Place
	Second Place
	Third Place
8.	Winner
	First Place
	Second Place
	Third Place
9.	Winner
	First Place
	Second Place
	Third Place
Races Grand Total

Six and quarter per cent on the above grant total of Rs.I declare that the above is a true return of my betting transactions for the day of 19 ....Dated 19 .....Signature of Book-maker[Form O-2] [Inserted by G. O. P. No. 396, C. T. & R. £., dated 12-12-1992.][Prescribed under rule 9 of the Tamil Nadu Betting Tax Rules, 1935]Book-Makers

Meeting			Day	Gross Takings		Date
	Race	Win	Place	Total	Remarks
	(1)	(2)	(3)	(4)	(5)
		Rs.	Rs.	Rs.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
	Grand Total

Total on the above grand total of Rs.I declare that the above is a true return of my total takings for the day of 19.................Date........19.........Signature of Book-maker.Form PDate ....................Madras Race ClubThe Lucky Five (Rs.5)

On Races Nos. 2, 3, 4, 5, 6		Rs.
Number of Tickets sold	at Rs. 5	Rs.
Commission		Rs.
Betting Tax	Rs.	Rs
Balance remaining for dividend		Rs.
Number of Winning Tickets	at dividend Rs.	Rs.
	Surplus	Rs.
	Summary
Race Club Commission		Rs.
Betting Tax		Rs.
Surplus		Rs.
Unredeemed Win Tickets No.	at Rs.	Rs.
Total cash handed over		Rs.
		Superintendent-in-chargeThe Lucky Five (Rs. 5)

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