Section 22 in Delhi Entertainments and Betting Tax Act, 1996
22. Accounts of book-makers and procedure for making over betting tax to Government.
(1)A licensed book-maker 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 Commissioner, or any other officer authorised by him in this behalf, a return of all such sums in the form and manner prescribed.(2)All sums retained on account of the tax by a licensed book maker shall be deposited into the Government account at such time and in such manner as may be prescribed.
