Section 19 in The U.P. Entertainments and Betting Tax Act, 1979
19. Accounts of bookmakers and procedure for making over betting tax to Government
. - (1) A licensed bookmaker shall keep accounts of all sums paid or agreed to be paid to him as bets by backers in such manner as may be prescribed, and forward to the District Magistrate, or any other officer authorised by him in this behalf, a return of all such sums in the prescribed form.(2)All sums retained on account of the tax by a licensed bookmaker shall be deposited into the Government account at such times and in such manner as may be prescribed.
