Section 16 in Hyderabad Horse Racing and Betting Tax Rules, 1949
16. Number of persons to be marked on the ticket.
(1)When any ticket purporting or intended to authorise the admission to the race course or to the race meeting of more than one person is issued, the ticket shall be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket and the manager of a race meeting shall not admit or cause or permit to be admitted to the race course or to the race meeting by virtue of that ticket a greater number of persons than that marked on the ticket.(2)For the purpose of calculating the tax on race meeting chargeable in such a case, there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket and each of these payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total number of persons so authorised.Explanation. - For the purpose of this rule two children upto the age of 12 years each shall together be considered equivalent to one person.
