Section 44 in The U.P. Entertainments and Betting Tax Rules, 1981
44. Return of Account of totalizator tax.
(1)The number of each kind of tickets issued for each race and at each enclosure shall, immediately after the sale of tickets at the totalizator is stopped, and the amount collected by way of stake or bet as also the amount collected on account of totalizator tax and surcharge, be worked out and noted in Form 'J' annexed to these rules to be prepared by the stewards, in duplicate, in respect of each race. The total amount of totalizator tax and tax and surcharge shall be carried over on the next page below the total of tax collected at the next race and the progressive total of tax shall be struck. This process will continue till the end of the last race and the progressive total of tax below the account for the last race shall be the total of tax collected for the race meeting of that day. If more than one race meeting is held in a week ending with Sunday then the total of tax for the last race meeting shall also be brought forward below the progressive total of tax for the next race meeting so that the progressive total of tax at the close of the last race meeting in a week shall show the amount of tax collected and payable for that week.(2)The stewards shall also prepare a statement in Form 'K' annexed to these rules, in duplicate, showing the total number of each kind of tickets issued and the total amount of tax collected at all the race meetings held during a week.
