Section 35 in The Assam Amusements and Betting Tax Rules, 1939
35.
Where money is paid by credit into the totalisator by means of I.O.U. voucher, the amount of the stake so laid by a backer on credit shall, for the purpose of computing the monies paid into the totalisator, be added to the cash amounts paid by way of stakes and the credit shall be supported by a voucher in Form XV or Form XVI annexed to these rules according as the stake is laid for a win or a place.
