Accounts of betting tax
 
  1. The stewards of a race meeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer returns setting out the names of the book-makers licensed or permitted by them to carry on the business or vocation of a book-maker at that meeting.

  2. All licensed book-makers shall keep accounts of 1(all sums paid or agreed to be paid to them by backers in respect of bets) in such manner as may be prescribed and shall, when required in writing by an officer empowered in this behalf by the Government, permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.
1. Substitutes by Act No.XVI of 1953.