Section 16 in The U.P. Entertainments and Betting Tax Act, 1979
16. Tax on totalizator and payment thereof
. - (1) There shall be charged, levied and paid to the State Government, out of all moneys paid into, any totalizator by way of stakes or bets, a totalizator tax at the prescribed percentage, not exceeding ten per cent, of every sum so paid.(2)The stewards shall issue a ticket for each stake or bet received into the totalizator, and there shall be charged and levied a surcharge at the rate of ten paise on each such ticket.(3)The tax shall be collected by the stewards and shall be paid to the State Government in the manner prescribed.(4)The stewards shall keep accounts in the prescribed form of all moneys paid into the totalizator and, at such times and in such manner as may be prescribed, forward to the District Magistrate, or any other officer authorised by him in this behalf, a return stating the total amount of all the moneys paid into the totalizator.
