Betting Duty Law

1. Citation. This Law may be cited as the Betting Duty Law.

2. Interpretation. In this Law - "Appropriate Authority" means the member of the Government of the State for the time being charged with responsibility for finance; "Authorised Race Club" means a race club to which the Governor has extended the provisions of section 239 of the Criminal Code; "Lottery" includes any game, method or device whereby money or money?s worth is distributed or allotted in any manner depending upon or to be determined by chance or lot; "Recognised Race Club" means a race club recognised by the Government under the provision to section 239 of the Criminal Code; "Totalisator" means and includes the instrument, machine, or contrivance, commonly known as the totalisator, and 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; "Senior Police Officer" has the meaning assigned to that expression in the Police Act.

3. Duty on totalisation bets. On every bet made on any totalisator run by a recognised race club at an approved race meeting, there shall be charged a duty equal to five per cent of the amount of the stake money paid.

4. Duty on lottery or sweepstake moneys subscribed. On every lottery or sweepstake ticket sold and all moneys otherwise invested in a lottery or sweepstake organised and controlled by an authorised race club, there shall be charged a duty of ten percent of the amount paid, contributed or subscribed.

5. Allocation of chances by ticket in lottery or sweepstake. In the case of lotteries or sweepstakes organised and controlled by an authorised race club the chances shall be allocated by numbered tickets in such manner as the appropriate authority may prescribe: Provided that in the case of sweeps of the Calcutta Sweep type involving a system of bidding for chances, in addition to such numbered tickets, the appropriate authority may prescribe the records to be kept for the purpose of showing the total sums invested.

6. Responsibility for payment of duty. The secretary, treasurer and every member of the committee of management of a recognised or authorised race Club, as well as the club itself if a corporation, shall be jointly and severally liable for the payment of duty under this law.

7. Supplemental provision as to duty. (1) The Executive Council may make regulations for securing the payment of duty and generally for carrying the provisions of this Law into effect. (2) The regulations made under subsection (1) may provide that any person who acts in contravention thereof or fails to comply with any of the said regulations, shall be liable on conviction to a fine of two thousand naira or imprisonment for six months. (3) Any senior police officer or any public officer duly authorised by the appropriate authority for the purpose may enter the totalisator or any other premises of an authorised or recognised race club at any reasonable time, with a view to ascertaining whether the provisions of this Law or any regulations made there under concerning payment of duty are being complied with. (4) Any person who obstructs any senior police officer or any public officer so authorised shall be liable on conviction to a fine of five hundred naira or imprisonment for one month.

8. Penalty. Any person who acts in contravention of or fails to comply with any provision made in sections 5 and 6 of this Law shall be liable on conviction to a fine of two thousand naira or imprisonment for six months in the case of an officer of the club and a fine of five thousand naira in the case of the Club.

9. Penalty for frauds. (1) Any person who practices or is concerned in the fraudulent act, contrivance or device, not specially provided for by law, with intent to avoid payment of duty shall be liable on conviction to a fine of two thousand naira or imprisonment for six months. (2) Any person who in connection with betting duty makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular, or, with intent to deceive, produces or makes use of any books, accounts, records, return or other document which is false in a material particular or is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion of betting duty, shall be liable on conviction to a fine of two thousand naira or imprisonment for six months.