Volume I
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Arrangement of Sections

1. Short title.

2. Interpretation.

3. Taxable bets.

4. Keeping of premises for unlawful betting on a horse-race.

5. Declarations as to prosecutions and exemptions under the Gaming Ordinance.

6. Registration of race-course.

7. Totalisators on registered race-courses.

8. Certificate-holder to keep accounts to permit inspection.

9. Betting tax.

10. Exhibition of certificate of registration.

11. Penalty for offences by certificate-holders, and others.

12. Forfeiture by court of instruments of betting, money.

13. Recovery of betting tax.

14. Cancellation of certificates on conviction.

15. Offences and other acts by stewards of racing club.

16. Regulations.

17. Search warrants.

18. Presumptive proof against occupier of premises.

19. Presumptive proof of unlawful betting on a horse-race.

9 of 1930,

29 of 1930,

55 of 1943,

12 of 2005.

AN ORDINANCE for the taxing of betting on horse-racing, for the registration of race-courses, and for exempting taxable bets from the provisions of the gaming ordinance.

[Date of Commencement: 1st August, 1930]

1. Short title.

This Ordinance may be cited as the Betting on Horse-Racing Ordinance.

2. Interpretation.

In this Ordinance, unless the context otherwise requires—

"backer” includes any person who bets at a totalisator;

"certificate-holder” means any person to whom a certificate of registration is issued under this Ordinance, and in the case of a certificate issued to the stewards of a racing club, the stewards of the club functioning as such during the continuance of the certificate;

"instrument of unlawful betting” means any article or thing used or intended to be used as a subject or means of unlawful betting on a horse-race, or any document used or intended to be used as a register or record or evidence of any unlawful betting on a horse-race;

"money” includes a currency note, cheque, postal order or money order and any security for money;

"occupier”, in relation to any premises, includes any person having the use temporarily or otherwise of the premises and any agent of such person;

"owner”, in relation to any premises, includes any agent of the owner of the premises;

"premises” includes any place or spot, whether open or enclosed, and any ship, boat or other vessel, whether afloat or not, and any vehicle;

"prescribed” means prescribed by this Ordinance or by regulations made thereunder;

"race-meeting” means a meeting at which one or more horse-races are run, whether exclusively or in conjunction with any other event or events;

"racing club” includes a club, association, society, or body of persons, corporate or unincorporate formed for the purpose of promoting horse-races, and for holding, conducting or controlling race-meetings;

"registered race-course” means a race-course registered under the provisions of this Ordinance;

"totalisator” means the contrivance for betting known as a totalisator or pari-mutuel or any other machine or instrument of betting of a like nature, whether mechanically operated or not;

"unlawful betting”, with its grammatical variations and cognate expressions, when used in relation to a horse-race, means making, placing, receiving or negotiating a bet on a horse-race other than a taxable bet.

3. Taxable bets.

(1) There shall be charged and levied, at the rate prescribed by or under this Ordinance and in the manner provided by this Ordinance, a tax on bets of not less than one rupee on any horse-race which is run or proposed to be run at a race-meeting held on a registered race-course, made otherwise than on credit by a person acting on his own behalf, after the prescribed hour on the day on which the race is run, at a totalisator worked by the certificate-holder for the race-course, within a room or place set apart for the purpose under section 7 of this Ordinance.

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