Section 49(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The card required to be issued for each bet under sub-section (3) of Section 18 of the Act shall have shown upon it the serial number, name of the book, the name and place of the race course date of the race meeting, number of the race, name or number of the horse a which bet is laid, kind of bet, viz., win or place, amount laid by the backer as bet amount of betting tax and surcharge and the amount payable by the bookmaker to the backer in case the horse on which the bet is laid, wins. In the case of credit bets the bookmaker shall be fully responsible for the realisation of the tax from the backer.
