LexThe Karnataka Race Courses Licensing Act, 1952.
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Open in Lexace · Ask the AI about this actTHE KARNATAKA RACE COURSES LICENSING ACT, 1952
(KARNATAKA ACT NO.VIII OF 1952)
Sections:
1. Short title, extent and commencement.
2. Definitions.
3. Prohibition of horse-racing on unlicensed race courses.
4. Licenses for horse-racing.
5. Penalty for taking part in horse race on unlicensed race-course.
6. Penalty for owner, etc., allowing racing on unlicensed race-course.
7. Penalty for contravening conditions of license.
8. Saving of Orders.
9. Cognizance of offences under the Act.
10. Exemption.
11. Power to make rules.
2
I
STATEMENT OF OBJECTS AND REASONS
Amending Act 15 of 2011. - It is considered necessary to amend the Mysore Betting Tax Act,
1932, the Mysore Race Courses Licensing Act, 1932, the Karnataka Entertainments Tax Act, 1958, the
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax o n
Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to,
(i) extend the application of the Betting Tax Act, 1932 and the Mysore Race Courses Licensing
Act, 1952 for the whole of State of Karnataka;
(ii) to omit certain redundant provisio ns and the Schedules in the Betting Tax Act, 1932 and the
Mysore Race Courses Licensing Act, 1952;
(iii) to repeal certain redundant enactments; and
(iv) give effect to the proposals made in the Budget and matters connected therewith.
Certain consequential and incidental amendments are also made.
Hence the Bill.
[L.A. Bill No.11 of 2011, File No.Samvyashae 13 Shasana 2011]
[Entries 34,52, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.]
II
ACT 23 OF 2020. - It is considered necessary to amend the Karnataka
Race Courses Licensing Act, 1952 (Karnataka Act VIII of 1952) to make
provision to delegate powers to the officer authorised by the Government in the
interest of better management of licensing, control and management of horse
racing and to enhance the penalty amount on par with the present money
value.
Hence the Bill.
[L.A. Bill No. 14 of 2020, File No. Samvyashae 09 Shasana 2020]
[Entry 34 of List II of the Seventh Schedule to the Constitution of India.]
[Published in Karnataka Gazette Extra -ordinary No. 478 in part -IVA dated:
19.10.2020]
3
THE 1[KARNATAKA]1 RACE COURSES LICENSING
ACT, 1952
(Received the assent of His Highness the Maharaja on the Twenty-first day of February, 1952)
(As amended by Act No.7 of 1974,15 of 2011 and 23 of 2020)
An Act to provide for the licensing of race courses in the State of
1[Karnataka]1 except Bellary District.
Whereas, it is expedient to make provision for the licensing, regulation,
control and management of hors e-racing on race courses and all matters
connected therewith in the State of 1[Karnataka]1 except Bellary District.
1. Substituted by Act 15 of 2011 w.e.f 01.04.2011
It is hereby enacted as follows.-
1. Short title, extent and commencement. - (1) This Act may be called the
1[Karnataka]1 Race Courses Licensing Act, 1952.
1[(2) It extends to the whole of the State of Karnataka]1
1. Substituted by Act 15 of 2011 w.e.f 01.04.2011
(3) It shall come into force at once.
2. Definitions.- In this Act.-
(1) “Government” means the State Government;
(2) “Horse-race” means any race in which any horse, mare or gelding runes,
or is made to run, in competition with any other horse, mare or gelding for any
prize of whatsoever nature or kind, or for nay bet or wager made or to be made
in respect of any such horse, mare or gelding or the riders thereof, and at
which more than twenty persons shall be present;
(3) “Licence” means a license granted under Section 4 of this Act;
(4) “Licensee” means a person licensed under Section 4 of this Act;
(5) “Permit” means a permit granted to a book-maker under sub-section (4)
of Section 4 of this Act;
(6) “Prescribed” means prescribed by rules made under this Act;
(7) “Race Course” means any ground on which a horse race can be held.
4
3. Prohibition of horse -racing on unlicensed race cou rses.- No horse
race shall be held save on a race course for which a licence for horse racing
granted in accordance with the provisions of this Act, is in force.
4. Licences for horse -racing.- (1) The owner, lessee or occupier of any
race course may appl y to the Government 2[or the officer authorised by the
Government]2 for a license for horse racing on such race course 1[or for
arranging for wagering or betting in such race course on a horse race run on
some other race course either within the State or outside the State.]1
1. Deemed to have been inserted by Act 7 of 1974 w.e.f 29.11.1973
(2) The Government 2[or the officer authorised by the Government] 2 may
withhold such license or grant it subject to such conditions and for such period
as they may think fit.
(3) In particular and without prejudice to the generally of the foregoing
power, such conditions may provide for.-
(a) the payment of a licence fee;
(b) the maintenance of such accounts and furnishing of such returns as
are required by the Betting Tax Act, 1932;
(c) the amount of stakes which may be allotted for different kinds of
horses;
(d) the measures to be taken for the training of person to become
Jockeys;
(e) the measures to be taken to encourage Indian bred horses and Indian
Jockeys;
(f) the inclusion or association of such persons as the Government 2[or
the officer authorised by the Government] 2 may nominate as Stewards or
members in the conduct and management of horse-racing;
(g) the utilisation of the amount collected by the licensee in the conduct
and management of horse-racing;
(h) such other matters connected with horse-racing and the maintenance
of the race course for which, i n the opinion of the Government 2[or the officer
authorised by the Government]2, it is necessary or expedient to make provision
in the licence.
5
(4) The Government 2[or the officer authorised by the Government] 2 may,
by such licence, authorize the licens ee to grant, subject to such conditions as
may be specified by the Government 2[or the officer authorised by the
Government]2 in such licence, a permit to an book -maker for such period not
exceeding the period of the licence granted to the licensee as the licensee may
think fit.
(5) The Government 2[or the officer authorised by the Government] 2 may,
at any time, suspend, cancel, or modify any of the conditions specified in, any
licence or permit.
(6) The grant, cancellation or modification of any licens e shall be
published in the Karnataka Gazette.
2. Inserted by Act 23 of 2020 w.e.f 19.10.2020
5. Penalty for taking part in horse race on unlicensed race -course.-
Whoever takes part in any horse race on any race course for which no licence
is granted or f or which a license granted in accordance with the provisions of
Section 4 is not in force, shall be punishable with fine which may extend to
1[fifty thousand rupees]1.
1. Substituted by Act 23 of 2020 w.e.f 19.10.2020
6. Penalty for owner, etc., allowing racing on unlicensed race -
courses.- If any horse race is held on any race course for which a licence has
not been granted or for which a licence granted is not in force, any person
being the owner, lessee or occupier of such race -course, shall be punishable
with fine which may extend to 1[one lakh rupees]1.
1. Substituted by Act 23 of 2020 w.e.f 19.10.2020
7. Penalty of contravening conditions of license. - (1) If any person to
whom a licence has been granted contravenes any of the conditions sub ject to
which such licence was granted, such person shall, without prejudice to any
action that may be taken by the Government 1[or the officer authorised by the
Government]1 under sub-section (5) of Section 4, be punishable with fine which
may extend to 2[one lakh rupees]2.
(2) If any person to whom a permit has been granted by a licensee
contravenes any of the conditions subject to which such permit was granted,
he shall without prejudice to any action that may be taken by the Government
1[or the officer authorised by the Government] 1under sub-section (5) of Section
4, be punishable with fine which may extend to 2[one lakh rupees]2.
6
1. Inserted by Act 23 of 2020 w.e.f 19.10.2020
2. Substituted by Act 23 of 2020 w.e.f 19.10.2020
8. Saving of Orders. - The granting, refusing or cancellation of a license
and the conditions subject to which a license or permit is granted shall be
within the discretion of the Government 1[or the officer authorised by the
Government]1 and shall not be liable to be called in question in any Court.
1. Inserted by Act 23 of 2020 w.e.f 19.10.2020
9. Cognizance of offences under the Act. - (1) No Court inferior to that
of a Magistrate of the First class, shall try any offence under this Act and no
person shall be prosecuted unde r this Act except with the pervious sanction of
the Government1[or the officer authorised by the Government]1.
1. Inserted by Act 23 of 2020 w.e.f 19.10.2020
(2) All offences under this Act shall be compoundable.
10. Exemption. - The Government may, by gen eral or special order
published in the Mysore Gazettte exempt any horse race from the operation of
this act.
11. Power to make rules. - (1) The Government may, by notification in
the Mysore Gazette, make rules for the purpose of carrying into effect the
provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing
powers, such rules may provide for all or any of the following matters, namely:-
(i) the form and manner in which applications for licenses are to be
made;
(ii) the fees payable 1[for such licenses]1
(iii) the period for which such licenses are to be granted;
(iv) the renewal, modification and cancellation of licenses.
1. Deemed to have been substituted by Act 7 of 1974 w.e.f 29.11.1973
1[12. xxx]1
1[13. xxx]1
1[14. xxx]1
7
1. Omitted by Act 15 of 2011 w.e.f 01.04.2011
1[SCHEDULE
XXX]1
1. Omitted by Act 15 of 2011 w.e.f 01.04.2011
THE MYSORE BETTING TAX AND RACE COURSES LICENSING
(KARNATAKA AMENDMENT) ACT, 1974
KARNATAKA ACT NO.7 OF 1974
(First published in the Karnataka Gazette, Extraordinary, on the Sixth day of April, 1974)
(Received the assent of the Governor on the Sixth day of April, 1974)
An Act further to amend the Mysore Betting Tax Act, 1932 (Mysore
Act IX of 1932) and the Mysore Race Courses Licensing Act, 1952 (Mysore
Act VIII of 1952).
WHEREAS it is expedient further to amend the Mysore Betting Tax Act,
1932 (Mysore Act IX of 1932) and the Mysore Race Courses Licensing Act,
1952 as in force in the Mysore Area for the purposes hereinafter appearing ;
BE it enacted by the Karnataka State Legislature in the Twenty -fifth year
of the Republic of India as follows :-
1. Short title and commencement. - (1) This Act may be called the
Mysore Betting Tax and Race Courses Licensing (Karnataka Amendment), Act,
1974.
(2) It shall be deemed to have come into force on the twenty -ninth of
November 1973.
2. Amendment of Mysore Act IX of 1932. - In the Mysore Betting Tax
Act 1932 (Mysore Act IX of 1932) in sub-section (1) of section 6, after the words
"on any race", the words "wherther run on the same race course or on any
other race course either within the State or outside the State" shall be inserted.
3. Amendment of Mysore Act VIII of 1952. - In the Mysore Race
Courses Licensing Act, 1952 (Mysore Act VIII of 1952),-
8
(1) in sub-section (1) of section 4, after the words ":for horse racing on
such race course", the words "or for arranging for wagering or
betting in such race course on a horse race run on some other race
course either within the State or outside the State" shall be inserted;
(2) in clause (ii) of sub -section (2) of section 11, for the words "for such
a license", the words "for such licenses" shall be substituted.
KARNATAKA ACT NO. 15 OF 2011
(First Published in the Karnataka Gazette Extra-ordinary on the nineteenth day of March, 2011)
THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2011
(Received the assent of the Governor on the seventeenth day of March, 2011)
An Act further to amend certain taxation laws in force in the State of
Karnataka.
Whereas it is expedient further to amend certain taxation laws for the
purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty second year
of the Republic of India, as follows.-
1. Short title and commencement. - (1) This Act may be called the
Karnataka Taxation Laws (Amendment) Act, 2011.
(2) It shall come into force with effect from the First day of April, 2011.
2. Amendment of Mysore Act IX of 1932.- In the Betting Tax Act, 1932
(Mysore Act IX of 1932),-
(1) in section 1, for sub-section (2), the following shall be substituted,
namely:-
“(2) It extends to the whole of the State of Karnataka.”
(2) for section 3-A, the following shall be substituted, namely:-
“3-A. Payment of totalisator tax by way of composition. -
Notwithstanding anything contained in section 3, but subject to such
conditions as may be prescribed, the State Government may, if a licensee so
elects, accept in lieu of the totalisator tax payable under section 3 during any
year, by way of composition, in respect of a licencee in Bangalore City at the
rate of eight percent of the total amount of moneys paid into the totalisator and
in respect of a licencee in Mysore City at the rate of four percent of the total
amount of moneys paid into the totalisator.”
(3) section s 12, 13 and 14, as existed before the Mysore Betting Tax
(Karnataka Amendment) Act, 1980 (Karnataka Act 22 of 1980) shall be omitted.
9
3. Amendment of the Mysore Act VIII of 1952. - In the Mysore Race
Courses Licensing Act, 1952 (Mysore Act VIII of 1952),-
(1) in the Title, long title and preamble, for the word “Mysore”, the word
“Karnataka” shall be substituted; and
(2) in section 1,-
(i) in sub-section (1), for the word “Mysore”, the word “Karnataka”
shall be substituted;
(ii) for sub-section (2), the following shall be substituted, namely:-
“(2) It extends to the whole of the State of Karnataka.”.
(3) sections 12, 13 and 14 and the Schedule shall be omitted.
4. Amendment of Karnataka Act 30 of 1958. - In the Karnataka
Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958),-
(1) in section 2,-
(i) after clause (a), the following shall be inserted, namely:-
“(aa) “Additional Commissioner” means the Additional Commissioner
of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957) or the Ka rnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004); ”
(ii) clause (da) shall be omitted;
(2) in section 5,-
(i) after the words “with the previous approval of the State Government”,
the words “ or the Commissioner or any officer authorised by the
State Government or the Commissioner” shall be inserted;
(ii) for the words “as may be specified by the State Government”, the
words “as may be prescribed or specified by the State Government”
shall be substituted.
(iii) in the proviso, after the words “the State Government”, the words “ or
the Commissioner or any officer authorised by the State Government
or the Commissioner” shall be inserted.
(3) in section 6-A,-
(i) in the title, for the word “Returns”, the words “Submission of returns
and furnishing of information” shall be substituted.
(ii) after sub-section (1-A), the following shall be inserted, namely:-
“(1-B) Every proprietor of a cinema theatre belonging to a specified
class as may be notified by the Commissioner shall enter in the
website, particulars of each cinematograph show within such time as
may be specified in the notification.”
10
(4) after section 8-C, the following shall be inserted, namely:-
“8-CC. Revision by the Additional Commissioner. - (1) The Additional
Commissioner may on his own m otion call for and examine the record of any
order passed or proceeding recorded under this Act and if he considers that
any order passed therein by any officer, who is not above the rank of a Joint
Commissioner, is erroneous in so far as it is prejudicial to the interest of the
revenue, he may, if necessary, stay the operation of such order for such period
as he deems fit and after giving the person concerned an opportunity of being
heard and after making or causing to be made such inquiry as he deems
necessary, pass such order thereon as the circumstances of the case justify,
including an order enhancing or modifying the assessment, or canceling the
assessment or directing a fresh assessment.
(2) The Additional Commissioner shall not exercise any power un der sub-
section (1), if.-
(a) the time for appeal against the order has not expired;
(b) the matter has been subject to an appeal under Section 8 -E or a revision
in the High Court; or
(c) more than four years have expired after the passing of the order sought
to be revised.
Provided that in the case of an order passed by the Appellate Authority
under Section 8-E allowing the appeal preferred in full, the condition specified
in clause (a) shall not apply.
(3) Notwithstanding anything contained in sub -section (2), the Additional
Commissioner may pass an order under sub -section (1), on any point which
has not been raised and decided in an appeal or revision referred to in clause
(b) of sub-section (2), before the expiry of a period of one year from the date of
the o rder in such appeal or revision or before the expiry of a period of four
years referred to in clause (c) of that sub-section, whichever is later.
(4) Every order passed in revision under sub -section (1) shall, subject to the
provisions of Section 8-D be final.
(5) If the order passed or proceedings recorded by the Additional
Commissioner, involves an issue on which the High Court has given its
decision adverse to the revenue in some other proceedings and an appeal to the
Supreme Court against such decision of the High Court is pending, the period
spent between the date of the decision of the High Court and the date of the
decision of the Supreme Court shall be excluded in computing the period
referred to in clause (c) of sub-section (2).
(6) In computing th e period of limitation for the purpose of sub -section (2),
any period, during which any proceeding under this Section is stayed by an
order or injunction of any court, shall be excluded.
11
(7) For the purposes of this Section, ‘record’ shall include all records relating
to any proceedings under this Act available at the time of examination by the
Additional Commissioner.”
(5) Section 10A shall be omitted.
5. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on
Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of
1976), in section 5,-
(1) after sub-section (1), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may notify the website in which an
application for registration shall be made electr onically in the manner specified
in the said notification.”
(2) after sub-section (2), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may notify the website in which an
application for enrolment shall be made electronical ly in the manner specified
in the said notification.”
6. Amendment of Karnataka Act 22 of 1979.- In the Karnataka Tax on
Luxuries Act, 1979 (Karnataka Act 22 of 1979),-
(1) in section 2, after clause (1 -C), the following shall be inserted,
namely:-
“(1-D) “Additional Commissioner” means the Additional Commissioner
of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004); ”
(2) in section 4 -A, afte r sub -section (1), the following proviso shall be
inserted, namely:-
“Provided that the Commissioner may notify the website in which an
application for registration shall be made electronically in the manner specified
in the said notification.”
(3) in section 10,-
(i) in the title for the words “Joint Commissioner and ”, the words and
punctuation mark “Joint Commissioner, Additional Commissioner and
” shall be substituted;
(ii) after sub-section (1), the following shall be inserted, namely:-
“(1-A) The Additional Commissioner may of his own motion, call for and
examine the record of any order passed or proceedings recorded under the
provisions of this Act by any officer, who is not above the rank of a Joint
Commissioner, for the purpose of satisfying him self as to the legality or
propriety of such order or as to the regularity of such proceeding insofar as it is
12
prejudicial to the interest of revenue, and pass such orders with reference
thereto as he thinks fit.”
(iii) in sub -section (2), for the words “J oint Commissioner”, the words
“Additional Commissioner” shall be substituted;
(iv) in sub-section (3), for the words, brackets and figures “sub -sections
(1) and (2)”, the words, brackets, figures and letter “sub -sections (1),
(1-A) and (2) ” shall be substituted;
(v) in sub -section (4), for the words, brackets and figures “sub -section
(1) or (2)”, the words, brackets, figures and letter “sub -section (1), (1-
A) or (2) ” shall be substituted;
(vi) in sub -section (6), for the words, brackets and figures “su b-section
(1)”, the words, brackets, figures and letter “sub -section (1) or (2)”
shall be substituted.
(vii) in the Explanation I, for the words “the Joint Commissioner”, the
words “the Additional Commissioner or the Joint Commissioner”
shall be substituted.
(4) for section 12-A, the following shall be substituted, namely:-
“12-A. Power of State Government to exempt or reduce tax or permit
payment of composition amount. - The State Government may, if in its
opinion, it is necessary in the public interest so to do, by notification and
subject to such restrictions and conditions and for such period as may be
specified in the notification,-
(a) exempt or reduce the tax payable under this Act in respect of specified
class of hotels, marriage halls, clubs and hospitals; and,
(b) permit payment of an amount by way of composition in lieu of the tax
payable under this Act in respect of specified class of hotels.”
7. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on
Entry of Goods Act, 1979 (Karnataka Act 27 of 1979),-
(1) in section 4, in sub-section (1), after the proviso, the following proviso
shall be inserted, namely:-
“Provided further that the Commissioner may notify the website in which
an application shall be made electronically.” ;
(2) in section 18-B,-
(i) in sub -section (1), for the word, figure and letter “Section 28 -A”, the
words, figures and letter “Section 28 -A of the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957) or sub -section (3) of Section 53 of the Karnataka
Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)” shall be substituted;
13
(ii) for the Explanation at the end, the following shall be substituted,
namely:-
“Explanation.- In case where a vehicle owned by a person is hired for
transportation of goods by some other person including a transporting or any
other similar agency, both the persons shall for the purposes of this Section, be
deemed to be the owner of the vehicle, and shall be jointly and severally liable
to pay any amount of tax or penalty payable.”
8. Repeal of certain ena ctments.- The enactments specified in the
Schedule below, as in force in the Belgaum, Gulbarga and Mangalore and
Kollegal Areas of the State are hereby repealed.
SCHEDULE
(see sect nmion 3)
Sl.
No.
Year of
Enactment
No. of
Enactment Name of Enactment
Area where
the
enactment is
in force
(1) 1912 III The Bombay Race -Courses
Licensing Act
Belgaum Area
(2) 1358F LI The Hyderabad Horse Racing
and Betting Tax Regulation
1358F
Gulbarga Area
(3) 1925 VI The Bombay Betting Tax Act Belgaum Area
(4) 1935 XX The Madras Betting Tax Act Mangalore and
Kollegal Area
By Order and in the name of the Governor of
Karnataka
G.K. BOREGOWDA
Secretary to Government,
Department of Parliamentary Affairs and Legislation
14
KARNATAKA ACT NO.23 OF 2020
(First published in the Karnataka Gazette Extra-ordinary on the 19th Day of
October 2020)
THE KARNATAKA RACE COURSES LICENSING (AMENDMENT) ACT, 2020
(Received the assent of the Governor on the 19th day of October 2020)
A Act further to amend the Karnataka Race Courses Licensing Act, 1952.
Whereas it is expedient further to amend the Karnataka Race Courses
Licensing Act, 1952 (Karnataka Act VIII of 1952) for the purposes hereinafter
appearing;
Be it enacted by the Karnataka State Legislature in the Seventy first year of the
Republic of India as follows:-
1. Short title and commencement. - (1) This Act may be called the
Karnataka Race Courses Licensing (Amendment) Act, 2020.
(2) It shall come into force at once.
Sections 4, 5, 6, 7, 8 and 9 are incorporated in the Principal Act.