Section 18(2) in The Assam Amusements and Betting Tax Act, 1939
(2)The betting tax on horse race shall be deducted or collected by the licensed bookmaker for horse race from such monies, or in the case of credit bets at such time as may be prescribed, and shall be deemed to have been paid by the backer on account of the tax, and shall be retained by the licensed bookmaker on behalf of Government.
