Section 13
The Provincial Government may, by notification in the Official Gazette, delegate ali or any of its powers under this chapter, except those conferred upon it by section 12, and by this section, tv any person or to any authority subordinate to the Provincial Government.
13. The Provincial Government may, by notification in the Official Gazette, delegate ali or any of its powers under this chapter, except those conferred upon it by section 12, and by this section, tv any person or to any authority subordinate to the Provincial Government.
CHAPTER II
TAXES ON FORMS OF
In 'this chapter:-
(1) "backer" includes any person with whom a licensed bookmaker bets;
(2) "bet" includes " wager" and "betting" includes wagering;
(3) "liccnscd: · bookmakcr" means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agen t under a license or permit issuer! by any racing club or bv the stewards thereof to enable h im to carry on his business or vocation as specified in the license or. permit;
(4) "prescribed" means- prescribed by this chapter or by the rules made thereunder ;
(5) "rac:ng club" include5 a club, society or body of persons corporate or incorporate-
(a) formed for the purpose of promoting horse-racing or pony -racing or for holding race-meetings ; or
(b) conducting or controlling such meetings ;
(6) "totalisator" means a totalisator, in a:n enclosure which the stewards controlling a race-meeting have set apart and includes any instrument, machine , or contrivance known as the totalisator, or any other instrument, machine, or contrivance of a like nature or a ny scheme for enabling any number of persons to make bets with one another on the like principles .
Tax on 15. There shall as from the date on -which this Act totalisators comes into fo:ce, be charged, levied and paid to the and Government of Assam out of all monies paid into any totalithereof. ator by way of stakes or bets, a tax on backers, hereinafter seferred to as the totalisator tax, amounting to seven r cr cent. of every sum so paid ; and seven per cent. of pvery 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 racemeeting on behalf of Government.
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