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[Section Index]

The Amusements Tax Act, 1922

( ACT NO. V OF 1922 )

Chapter II

Taxes on Certain Forms of Betting

14. 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 1[* * *] 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 2[* * *] 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.

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Ministry of Law, Justice and Parliamentary Affairs