Section 21 in Delhi Entertainments and Betting Tax Act, 1996
21. Betting tax.
(1)There shall be charged, levied and paid to the Government by the backer, a betting tax at a prescribed rate, and exceeding twenty per cent on all moneys paid or agreed to be paid to a licensed book-maker by a backer, as a bet on any race.(2)The betting tax shall be collected by the licensed book-maker along with the money laid by the backer with him and in case of credit bets at such time as may be prescribed.(3)The licensed book-maker shall issue a card for each bet laid with him, denoting the amount of bet.
