Section 22 in The U.P. Entertainments and Betting Tax Act, 1979
22. Refund to totalizator and betting tax
. - Where any race, bets where-for have been offered or accepted either at the totalizator or by a licensed bookmaker, is cancelled by the stewards, and the District Magistrate is satisfied that the amount of such bets and the tax thereon has been returned to the backers, he may remit the amount of the tax, and order the race to be treated as cancelled.
