Section 7(1) in The Tamil Nadu Betting Tax Rules, 1935
(1)The Director shall, within fourteen days of the close of each month in which a race-meeting, or race-meetings have taken place in the case of race-meetings held at Guindy and within one month of the date of the last race-meeting held at Ootacamund for the first or second season in each year, as the case may be, pay the amount of the totalizator tax due by him in respect of the race-meetings, as the case may be,-(i)to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.];(ii)if so authorised by the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.] [* * *] [Omitted by G.O. Ms. No. 136, Revenue, dated 18-1-1951.] into and Reserve Bank of India, Chennai Branch, or the [State Bank of India] [Substituted by G.O. Ms. No. 101, Revenue, dated 9-1-1956.], Ootacamund, to the credit of the Government.In case (i), the amount of tax paid shall be credited by the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.] to the Government;In case (ii), intimation of the payment shall be given simultaneously to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. & Revenue, dated 10-3-1983.].
