Section 34 in The Assam Amusements and Betting Tax Rules, 1939
34.
The stewards of a race-meeting shall give accounts in the following form of all notices paid into the totalisator at that meeting:(a)As soon as a totalisator is closed in respect of a race the number of tickets sold shall be recorded on a readers' sheet in Form VIII annexed to these rules, and the total number of tickets sold shall be calculated and shown therein;(b)The sales so ascertained, and shown in Form VIII shall be entered on a calculation sheet on which shall be calculated the divided payable. Separate calculation sheets shall be used for "win" and "place" bets in Forms IX and X annexed to these rules.(c)Full details in respect of each race shall be entered in a record book showing the tickets sold, the total amount paid into the totalisator, the result of the race, the amount of the tax payable, the commission retained by the proprietor of the totalisator, and any surplus or loss that may be incurred, and a summary shall also be maintained at the end of the book showing the commission, tax, surplus, loss and takings for each day's racing. The record book and summary shall be kept separately for "win" and "place" bets in Forms XI, XII, XIII and XIV annexed to these rules.
