Section 18(1) in The Assam Amusements and Betting Tax Act, 1939
(1)There shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Assam out of all monies received by a licensed bookmaker for horse race for bets made in an enclosure set apart on any race, a tax on backers (hereinafter referred to as the betting tax on horse race) amounting to ten per cent of all such monies.
