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The Amusements Tax Act, 1922

Section 14Definitions

In forceChapter II

Chapter II

Taxes on Certain Forms of Betting

s. 14

14. Definitions In this chapter- (1) "backer" includes any person with whom a licensed bookmaker bets; (2) "bet" includes "wager" and "betting" includes wagering; (3) "licensed bookmaker" means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agent under a license or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vocation under the provisions of the [* * *] Public Gambling Act, 1867, as amended from time to time, as specified in the license or permit; (4) "prescribed" means prescribed by this Chapter or by the rules made thereunder; (5) "racing club" includes a club, association, 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 an enclosure which the stewards controlling a race-meeting have set apart in accordance with the [* * *] Public Gambling Act, 1867, as amended from time to time, and includes 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.

  1. 4. The word "Bengal" was omitted by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
  2. 5. The word "Bengal" was omitted by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)

End of s. 14.

Read the contents: The Amusements Tax Act, 1922