Section 15 in The Assam Amusements and Betting Tax Act, 1939
15. Tax on totalisators and payment thereof.
- There shall, as from die date on which this Act comes into force, be charged, levied and paid to the Government of Assam out of all monies paid into any totalisator by way of stakes or bets, a tax on backers (hereinafter referred to as the totalisator tax), amounting to five per cent of every sum so paid: and five per cent of every sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the race meeting on behalf of the Government.
