Section 21 in The Assam Amusements and Betting Tax Act, 1939
21. Methods of recovery of totalisator tax and betting tax.
(1)The totalisator tax payable under Section 15 shall be recoverable as an arrear of land revenue from the racing club conducting the meeting, and any portion of such tax which is not so recovered shall also be recovered as an arrear of land revenue from the stewards of the race-meeting jointly and severally.(2)All monies which a licensed bookmaker for horse race is liable to make over to the prescribed officer under Section 19 shall be recoverable from the licensed bookmaker for horse race as an arrear of land revenue.
