Section 4(b) in The Tamil Nadu Betting Tax Rules, 1935
(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;
