Commercial Taxes Department
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THE ANDHRA PRADESH (TELANGANA AREA) HORSE RACING AND BETTING TAX REGULATION 1358 F. (REGULATION NO. XLIX OF 1358F.)
(Published in the Extra-Ordinary Official Gazette No.28 dated 27.6.1949)
Whereas it is expedient to impose a tax on horse racing and on certain forms of betting in connection therewith;
Now, therefore, in exercise of the authority vested in me for the administration of the Telangana area of the State of Andhra Pradesh and of all other Powers enabling me in this behalf, I hereby make the following Regulation:- 
 
1. Short title, Extent and Commencement
2. Definitions-Tax On Horse Racing
3. Tax on payment for admission to race meeting
4. Admission to race meeting
5. Penalty for non-payment of tax
6. Sections 4 and 5 not to apply in certain cases
7. Manner of payment
8. Recoveries
9. Inspection
10. Rules
11. No tax on admission to race meetings to be imposed under other laws
12. Definitions-Taxes On Certain Forms of Betting
13. Tax on totalisators and payment thereof
14. Procedure of making over totalisators tax to Government
15. Accounts of totalisator tax
16. Betting tax
17. Procedure for making over betting tax to Government
18. Accounts of Betting Tax
19. Method of recovery of totalisator tax and betting tax
19A. Power of Government to alter rates of taxes
20. General-Rules
 
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