Section 16(2) in Hyderabad Horse Racing and Betting Tax Rules, 1949
(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.
