Section 6 in The Tamil Nadu Betting Tax Rules, 1935
6.
The Director shall forward to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O. Ms. No. 950, C.T. & Religious Endowments, dated 15-10-1985.] -(i)within fourteen days of each racing day a return in Form No. M in respect of race-meeting held at Guindy; [* * *] [Omitted by G.O. Ms. No. 396, C.T. & Re., dated 12-12-1992.](ii)with in one month of the date of the last race-meeting for the first or second season of each year, as the case my be, a return in Form M-1 in respect of race-meetings held at Ootacamund, showing for each totalizator,-(a)The amount paid in by backers on account of "win" and "place" bets;(b)the total amount received on account of payments into the totalizators; and(c)the amount of tax due on [such payments; and] [Substituted by G.O.P. No. 396, C.T. & Revenue, dated 12-12-1992.](iii)within seven days from the date of race-meeting at each intervene betting held at Guindy and within fifteen days from the date of race-meeting of such intervene betting held at Ootacamund, [a return in Form M-2, showing the prescribed particulars] [Added by G.O.P. No. 396, C.T. & Revenue, dated 12-12-1992.].(2)Such return shall, before it is so forwarded, be audited by an auditor holding a certificate entitling him to act as an auditor of companies under the Indian Companies Act, 1913 (Central Act VII of 1913).
