7. Inspection of totalisator accounts. - Every person having the custody or control of totalisator accounts shall, when required in writing by an officer empowered in this behalf by the [ [State Government] ], permit such officer or an officer authorized in writing by him in this behalf to inspect and to take copies of them.
[8. Betting Tax.] - (1) There shall [* * * *] be charged, levied and paid to the [Government of Maharashtra] out of all monies paid or agreed to be paid to a licensed bookmaker by a backer in respect of a bet made in an enclosure set apart by the licensee in accordance with the provisions of the [Bombay Race-courses Licensing Act, 1912] [or as the case may be the Maharashtra Dog Race-courses Licensing Act, 1976] on any race, [held on a race-course, being a race-course which is situated in this State or outside it] a tax, hereinafter referred to as the betting tax, at such rate not exceeding [30 per cent] of all such monies as the [ [State] Government] may notify in this behalf.(2)The betting tax shall be collected and paid to Government in such manner as may be prescribed.[(3) The betting tax payable under this section shall on default be recoverable from the defaulter as an arrear of land revenue.][9. List of licensed bookmakers. - (1) The licensees shall, at such times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the bookmakers licensed or permitted by them, from time to time, to carry on the business or vocation of a bookmaker.(2)All licensed bookmakers shall keep accounts of all sums paid or agreed to be paid by bakers in respect of bets, in such manner as may be prescribed, and shall, when required in writing by an officer empowered in this behalf by [the [State] Government] permit such officer, or any officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.][10.] Method of recovery of totalisator tax. - The totalisator tax payable under section 5 shall be recoverable from the licensees as an arrear of land revenue.[11.] Rules. - The [ [State] Government] may make [rules] for securing the payment of the totalisator tax, [and the betting tax], the production and inspection of accounts kept under this Act, and generally for carrying into effect the provisions of this Act and for dealing with such matters as are herein directed to be prescribed.
