Section 7 in The Maharashtra Casinos (Control and Tax) Act, 1976
7. Levy of tax on betting at casinos.
(1)There shall be levied and collected and paid to the State Government, out of all moneys paid or agreed to be paid by the participants by way of stakes or bets at any casino game played at any casino licensed under this Act, a tax, at such rate not exceeding 25 per cent, of all such moneys as the State Government may, by notification in the Official Gazette, specify in this behalf. Such portion of such moneys as is equal to the amount of tax so levied shall be deemed to have been paid by the participants on account of the tax and shall be collected by the licensee at every game on behalf of the State Government and paid to the State Government or an officer authorised by the State Government in this behalf in such manner as may be prescribed.(2)The tax payable under this Act shall be recoverable from the licensee as arrear of land revenue.
