Section 36 in The Assam Amusements and Betting Tax Rules, 1939
36.
The stewards of race-meeting shall within seven days of each racing day, forward to the prescribed officer a return showing for each totalisator the amount paid in by backers on account of "win" and "place" bets. The return shall also show the total amount received on account of payments into the totalisators and the amount of the tax due thereon under Section 15 of the Act, and shall be in Form XVII annexed to these rules.
