Section 5 in The Tamil Nadu Betting Tax Rules, 1935
5.
In the case of credit betting, an I.O.U. voucher which shall be in Form F-1 or Form F-2 [in respect of race meetings held at Guindy and in Form F-3 or Form F-4 in respect of race-meetings held at Ootacamund] [Added by GO. Ms. No. 2947, Revenue, dated 8-11-1939.] according as the bet is laid for a win or for a place, showing the amount of stake laid by him shall be presented by the backer. The number of tickets sold on I.O.U. vouchers shall be authenticated by the Supervisor in Form G (in respect of race-meetings held at Guindy), the credit betting shall be added to the cash amounts through Forms FI and I (in respect of race-meetings held at Guindy and through Form FI-1 (in respect of race-meetings held at Ootacamund).
