Section 9(1) in The Tamil Nadu Betting Tax Rules, 1935
(1)(a)Each book-maker shall keep accounts of all the bets made with him whether in cash or credit. The amounts shall show "In" and "place" bets separately and shall be prepared in duplicate in Form N in respect of the race-meetings held at Guindy and in Form N-1 in respect of the race-meetings held at Ootacamund.The above forms shall be serially numbered and shall run on consecutively and they shall be maintained in duplicate each original and duplicate shall bear the seal of the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. R.E., dated 10-3-1983.](b)Immediately after the close of the betting for each race, the original copy of the account in Form N or Form N-1, as the case may be, shall be submitted to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. R.E., dated 10-3-1983.] concerned or any other officer authorised by him to collect such forms on the Race days.(c)Each book-maker shall prepare a statement in Form O in respect of race-meeting held at Guindy and in Form 0-1 in respect of race-meeting held at Ootacamund in respect of accounts kept by him under clause (a).
