Taxes on Certain Forms of Betting - Definitions
 
  1. "backer" includes any person with whom a licenced book-maker bets;

  2. "bet" includes "wager" and "betting" includes "wagering"

  3. "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 1(the Andhra Pradesh Gambling Act, 1974) as specified in the licence 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-
    1. formed for the purpose of promoting horse racing or pony racing or for holding race meetings; or
    2. 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 Andhra Pradesh Gambling Act, 1974 and includes any instrument, machine or contravance known as the totalisator or any other instrument, machine or contravance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles.
1. Substitutes for the words "the Andhra Pradesh (Telangana Area) Gambling Act 1305F" by Act No.6 of 1975 w.e.f.2.11.1974.