[1][Regulation No. 49 of 1358 F] Whereas it is expedient to impose a tax on horse
racing and on certain forms of betting in connection therewith; Now, therefore, in exercise of the authority vested
in me for the administration of [2][the
Telangana area of the State of Andhra Pradesh] and of all other powers enabling
me in this behalf, 1 hereby makes the following Regulation:- CHAPTER-I Tax on Horse Racing (1) This Regulation may be called [3][the
Andhra Pradesh (Telangana Area) Horse Racing and Betting Tax Regulation, 1358
F.] (2) It extends to the whole of the [4][Telangana
area of the State of Andhra Pradesh] and shall come into force on such date as
the Military Governor may by notification in the [5][Official
Gazette] appoint. In this Regulation, unless there is anything
repugnant in the subject or context,- (a) "admission" and "admission to a race meeting" means
admission to a race course on the occasion of a race meeting thereon. (b) "manager of a race meeting" includes any company, institution,
club or other association of persons responsible for the management thereof; (c) "Payment for admission" includes any payment made by a person
who having been admitted to one part of a race course is subsequently admitted
to another part thereof for admission to which a payment involving a tax or
higher rate of tax is required, and any payment for seats or other accommodation
in a race course; (d) "race course" means a course at which a race meeting is held
and includes the precincts thereof; (e) [6][race meeting" means a meeting held for the purpose of horse racing
at a race course within any area to which this Regulation extends, and includes
a meeting held at such race course for the purpose of betting on any horse race
at any other race course outside the State of Andhra Pradesh:] (1) Whenever a race meeting is held at which payments are made for
admission, there shall be charged, levied and paid to Government a tax at the
rate of [7][35
per cent] on all payments so made. (2) On the application of the manager of such race meeting Government may
permit him on such conditions as they may prescribe:- (a) to pay the amount of the tax due by means of a consolidated payment
of [8][35 per
cent] of the gross sum received by him on account of payments for admission and
on account of the tax, or (b) to compound for the aggregate of the tax leviable under sub-section (1)
by the payment of such sum as Government may fix in this behalf. Unless the manager of such race meeting has made
arrangements approved by Government for furnishing returns of the payments for
admission and has given security upto an amount and in a manner approved by
Government for payment of the tax, no person shall be admitted for payment to
any such race meeting, except- (a) with a ticket stamped with an impressed, embossed, engraved or adhesive
stamp (not before used) issued by Government and donating that the proper tax
has been paid, or (b) in special cases with the approval of Government, through a barrier
which, or by means of a mechanical contrivance which automatically registers the
number of persons admitted. If any person is admitted for payment to such race
meeting and the provisions of Section 4 are not complied with, the manager of
the race meeting shall, on conviction by a Magistrate, be liable in respect of
each such offence to a fine not exceeding five hundred rupees, and shall in
addition be liable to pay any tax which should have been paid. The provisions Sections 4 and 5 shall not apply to
any race meeting in respect of which the Manager has been permitted under
sub-section(2) of Section 3 to make a consolidated payment, or to compound for
the payment of the tax leviable. (1) The tax shall be charged in respect of each person admitted for payment,
and in the case of admission by stamped ticket, shall be paid by means of the
stamp on the ticket and, in the case of admission otherwise than by stamped
ticket, shall be calculated and paid on the number of admissions. (2) In the case of admission otherwise than by stamped ticket, the tax shall
be recoverable from the manager. (3) Where the payment for admission is made by means of a lumpsum paid as a
subscription or contribution to company, institution, club or other association
of persons, or for a season ticket or for the right of admission to series of
race meetings or to any race meeting during a certain period of time, or for
any privilege, right, facility or thing combined with the right of admission to
any race meeting, or involving such right of admission without further payment
or at reduced charge, the tax shall be paid on the amount of the lumpsum. Provided that where the Government are of opinion
that the payment of a lumpsum or any payment for a ticket represents payment
for other privileges, rights or purposes besides the admission to a race
meeting, or covers admission to a race meeting during any period for which the
tax has not been in operation, the tax shall be charged on such an amount as
appears to Government to represent the right of admission to race meetings in
respect of which the tax is payable. Any sum due on account of the tax shall be
recoverable by Government as an arrear of land revenue. (1) Any officer authorised by Government for the purpose may enter in any
race course while a race meeting is in progress, or at any other reasonable
time, with a view to seeing whether the provisions of this Chapter or of any
rules made thereunder are being complied with. (2) If any person prevents or obstructs the entry of any officer so
authorised, he shall, in addition to any other punishment to which he is liable
under any law for the time being in force, be liable on conviction by a Magistrate
to a fine not exceeding two hundred rupees. (3) Every officer authorised under this section shall be deemed to be a
public servant within the meaning of the [9][Indian
Penal Code]. (1) Government may make rules for securing the payment of the tax and
generally for carrying into effect the provisions of this Chapter, and in
particular- (a) for the supply and use of stamps or stamped tickets or for the stamping
of tickets sent to be stamped; and for securing the defacement of stamps when used; (b) for the use of tickets covering the admission of more than one person
and the calculation of tax thereon, and for the payment of the tax on the
transfer from one part of a race course to another end, on payments for seats
or other accommodation; (c) for controlling the use of barriers or mechanical contrivances
(including the prevention of the use of the same barrier or mechanical
contrivance for payments of a different amount) and for securing proper records
of admission by means of barriers or mechanical contrivances. (d) for the checking of admissions, the keeping of accounts and the
furnishing of returns by the managers of the meetings to which the
provisions of sub-section (2) of Section 3 are applied or in respect of which
arrangements approved by the Government for furnishing returns are made under
Section 4; (e) for the renewal of damaged or spoiled stamps; and (f) for the keeping of the accounts of all stamps used under this Chapter. (2) If any person acts in contravention of or fails to comply with any rules
made under sub-section (1), he shall, on conviction by a Magistrate, be liable
in respect of each offence to a fine not exceeding five hundred rupees. Notwithstanding anything contained in [10][the
Hyderabad Entertainments Tax Act, 1355 Fasli] or [11][the
Andhra Pradesh (Telangana Area) District Municipalities Act, 1956 (Act XVIII of
1956)] or [12][the
Andhra Pradesh Telangana Area) District Boards Act, 1955 (Act I of 1956),] no
tax in respect of admission to a race meeting shall be imposed otherwise than
under this Chapter. CHAPTER-II Taxes on Certain Forms of Betting In this Chapter- (a) "backer" includes any person with whom a licenced bookmaker
bets, (b) "bet" includes "wager" and "betting"
includes "wagering"; (c) "licence book-maker" means any person who carries on the
business or vocation of or acts as book-maker or turf commission agent under a
licence or permit issued by any racing club or by the stewards thereof enable
him to carry on his business or vocation under the provisions of [13][the
Andhra Pradesh Gaming Act, 1974] as specified in the licence or permit; (d) "prescribed" means perscribed by this Chapter or by the rules
made thereunder; (e) "racing club" includes a club, association, society or body of
persons corporate or incorporate- (i) formed for the purpose of promoting horse racing or pony racing or for
holding race meetings; or (ii) conducting or controlling such meetings. (f) totalisator means a totalisator in an enclosure which the stewards
controlling a race meeting have set apart in accordance with [14][the
Andhra Pradesh Gaming Act, 1974] and incudes any instrument, machine or
contrivance known as the totalisator or any other instrument, machine or
contrivance of a like nature or any scheme for enabling any number of persons
to make bets with one another on the like principles. There shall be charged, levied and paid to the
Government out of all monies paid into any totalisator by way of stakes or
bets, a tax on backers hereinafter referred to as the totalisator tax amounting
to [15][twenty
per cent] of every sum so paid; and [16][twenty
per cent] for every sum so paid into a totalisator shall be deemed to have been
paid by the backer on account of the totalisator tax, and shall be received by
the stewards of the race meeting on behalf of Government. The stewards of a race meeting shall, at such times
and in such manner as may be prescribed, forward to the prescribed officer a
return stating the total amount of the monies paid into the totalisator at the
meeting, and shall at the prescribed time make over to the prescribed officer
the amount of the tax for that meeting. (1) The stewards of a race meeting shall keep account in the prescribed form
of all monies paid into the totalisator at that meeting. (2) Every person having the custody or control of any such accounts shall,
when required in writing by an officer empowered in this behalf by the
Government, permit such officer, or an officer authorised in writing by him in
this behalf, to inspect and take copies of them. (1) There shall be charged, levied and paid to the Government [17][out of
all monies paid or agreed to be paid by a backer to a licensed book-maker in
respect of a bet] made in an enclosure set apart under the provisions of [18][the
Andhra Pradesh Gaming Act, 1974, on any race, whether within or outside the
State of Andhra Pradesh] a tax on backers, hereinafter referred to as the
betting tax, amounting to [19][twenty
per cent] of all such monies. (2) The betting tax shall be deducted or collected by the licensed
book-maker from such monies at the time [20][when
the money is paid to him by the backer], or in the case of credit bets at such
time as may be prescribed, and shall be deemed to have been paid by the backer
on account of the tax and shall be retained by the licensed book-maker on
behalf of Government. All sums retained on account of betting tax shall
be made over the licensed book-maker, by whom they have been retained to the
prescribed officer at such times and in such manner as may be prescribed. (1) The stewards of a race meeting shall, at such times and such manner as
may be prescribed, forward to the prescribed officer returns setting out
the names of the book-makers licensed or permitted by them to carry on the
business or vocation of a book-maker at that meeting. (2) All licensed book-makers shall keep accounts of [21][all
sums paid or agreed to be paid to them by backers in respect of bets], in such
manner as may be prescribed and shall, when required in writing by an officer
empowered in this behalf by the Government, permit such officer, or an officer
authorised in writing by him in this behalf, to inspect and take copies of such
accounts. If the totalisator tax, betting tax or any other
amount due under the provisions of this Chapter is not paid to the Government
by the Stewards of a race meeting within the time specified, the stewards of
the race meeting shall, in addition to the amount of such tax, penalty or any
other amount due, be liable to pay interest at the rate of two rupees for every
hundred rupees or part thereof for each month or part thereof, from the date
specified for its payment.][22] (1) The totalisator tax payable under Section 13 [23][and the
interest if any payable under Section 18-A] shall be recoverable as a public
demand from the racing club conducting the meeting and any portion of such tax
which is not so recovered shall also be recoverable as a public demand from the
stewards of the race meeting jointly and severally. (2) All monies which a licensed book-maker is liable to make over to the
prescribed officer under Section 17 [24][and the
interest if any payable under Section 18-A] shall be recoverable from the
licenced book-maker as a public demand.] CHAPTER-III General The Government may, from time to time, by
notification in the [25][Official
Gazette] makes such alteration in the rate of tax specified in Section 3,
Section 13 or Section 16 [26][and in
respect of such racing meeting as they deem fit.] The Government may make rules for securing the
payment of the to talisator tax and the betting tax, the production and
inspection of accounts kept under this Chapter, and for dealing with such
matters as are therein directed to be prescribed. [27][* * *]. [1]
Pub. in the Extraordinary Official Gaz. No. 28, dated 27-6-1949. [2]
The words "Hyderabad Area of the State of Andhra Pradesh" were subs,
for the words "Hyderabad State" by the AP. A.O. 1957. Again the words
"Telangana Area of the State of Andhra Pradesh" were subs, for the
words "Hyderabad Area of the State of Andhra Pradesh" by AP. Act IX
of 1961. [3]
Substituted by ibid. [4]
The words "Hyderabad Area of the State of Andhra Pradesh" were subs,
for the words "Hyderabad State" by the AP. A.O. 1957. Again the words
"Telangana Area of the State of Andhra Pradesh" were subs, for the
words "Hyderabad Area of the State of Andhra Pradesh" by AP. Act IX
of 1961. [5]
Substituted for the word "Jarida" by AP. AO. 1957. [6]
Substituted by Sec. 2 of A.P. Act 6 of 1976 (w.e.f. 2-11-1974). [7]
Substituted for the expression -25 per cent" by A.P. Act 6 of 1976 (w.e.f.
28-10-1975). [8]
Substituted for the expression -25 per cent" by A.P. Act 6 of 1976 (w.e.f.
28-10-1975). [9]
Substituted for the words "The Hyderabad Penal Code" by A.P.A.O.
1957. [10]
Repealed by A.P. Act 12 of 1958. [11]
Title Substituted by A.P. Act 9 of 1961, see also A.P.A.O. 1957. [12]
Title Substituted by A.P. Act 9 of 1961, see also A.P.A.O. 1957. [13]
Substituted by Sec. 2 of A.P. Act 6 of 1975 for the words "the Andhra
Pradesh (Telangana Area) Gambling Act, 1305 F" (w.e.f. 2-11-1974). [14]
Substituted by Sec. 2 of A.P. Act 6 of 1975 for the words "the Andhra
Pradesh (Telangana Area) Gambling Act, 1305 F" (w.e.f. 2-11-1974). [15]
The words "Six and one-fourth per cent" were substituted by Act XIX
of 1950. [16]
The words "Six and one-fourth per cent" were substituted by Act XIX
of 1950. [17]
Substituted by Act XVI of 1953. [18]
Substituted by Sec. 2 of A.P. Act 6 of 1975 for the words "the Andhra
Pradesh (Telangana Area) Gambling Act, 1305 F" (w.e.f. 2-11-1974). [19]
Substituted by Sec. 3 of A.P. Act 6 of 1975 for the words "the Andhra
Pradesh (Telangana Area) Gambling Act, 1305 F on any race" (w.e.f.
2-11-1974). [20]
Substituted for the words "twelve and half per cent" by Act XIX of
1950. [21]
Substituted by Act XVI of 1953. [22]
Section 18-A Ins. by AP. Act 22 of 1986. [23]
Inserted by ibid. [24]
Inserted by A.P. Act 22 of 1986. [25]
Substituted for the word "Jarida" by the A.P.A.O. 1957. [26]
Substituted for the words "as it deems fit" by A.P. Act 6 of 1975
(w.e.f. 2-11-1974). [27]
Omitted by ibid. This section omitted is produced hereunder.THE ANDHRA
PRADESH (TELANGANA AREA) HORSE RACING AND BETTING TAX REGULATION, 1358 F
PREAMBLE