Section 5A in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
5A. [ Licensing Turf clubs liability to collect and pay tax on behalf of the licensed persons. [Inserted by Act No. 17 of 2003 w.e.f. 01.09.2004 vide GOMS No. 666 Rev(CT IV), dated 27.08.2004.]
- The tax payable under this Act by the licensed horse owners, trainers, book-makers and jockeys shall be collected by the turf clubs and such clubs shall irrespective of whether such collection has been made or not, be liable to pay tax on behalf of the above cases of persons licensed by it, and the tax so collected or due shall be received by the stewards of the club on behalf of the Government and remit the same in the Government treasury as may be prescribed.]
