Section 29 in Hyderabad Horse Racing and Betting Tax Rules, 1949
29. True accounts must be kept.
- Every licensed book maker shall maintain true and correct accounts of all sums paid or agreed to be paid by them, to backers in satisfaction of winning bets. He shall permit [the Joint Commissioner of Commercial Taxes (Enforcement) or the Betting Tax Officer or any other officer authorised by either of them] [Substitutes by G.O.Ms.No. 342, Rev., dated 02-04-1985.] in writing in this behalf to inspect and take copies of such accounts, and shall, if so desired by such officer produce them for inspection at such time and place as may be fixed by such officer.
