- There shall be chaged, levied and paid to the Government 1(out of all monies paid or agreed to be paid by a backer to a licence book-maker in respect of a bet) made in an enclosure set apart under the provisions of 2(the Andhra Pradesh Gambling. Act, 1974),1 or any race, whether within or outside the State of Andhra Pradesh. a tax on backers, hereinafter referred to as the betting tax, amounting to 3(fifteen percent) of all such monies.
- The betting tax shall be deducted or collected by the licensed book -maker from such monies at the time. 4(when the money is paid to him by the backer), or in the case of credit bets at such time as may be prescribed , and shall be deemed to have been paid by the backer on account of the tax, and shall be retained by the licensed book-maker on behalf of Government.
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