Section 9(1)(b) in The Tamil Nadu Betting Tax Rules, 1935
(b)Immediately after the close of the betting for each race, the original copy of the account in Form N or Form N-1, as the case may be, shall be submitted to the [Assistant Commissioner of Commercial Taxes] [Substituted by G.O.P. No. 278, C.T. R.E., dated 10-3-1983.] concerned or any other officer authorised by him to collect such forms on the Race days.