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The Amusements Tax Act, 1922

( ACT NO. V OF 1922 )

Chapter II

Taxes on Certain Forms of Betting

Methods of recovery of totalisator tax and betting tax
21.(1) The totalisator tax payable under section 15 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 bookmaker is liable to make over to the prescribed officer under section 19 shall be recoverable from the licensed bookmaker as a public demand.

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