Section 1
(1)
This Act may be cited as the Betting and Sweepstake Duties
Act 1948.
*(2) This Act shall apply to Peninsular Malaysia only.
Interpretation
ActIn force
Betting and Sweepstake Duties Act 1948
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- 1948
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Betting and Sweepstake Duties Act 1948 is Malaysia Act, cited as Act 201 1948, currently marked in force and first recorded in 1948.
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Act 201
BETTING AND SWEEPSTAKE
DUTIES ACT 1948
Incorporating all amendments up to 1 January 2006 2006
2
First enacted
... ... ... ... … ...
1948 (Ordinance No. 6
of 1948)
Revised
... ... …
... ... ... ...
1978 (Act 201 w.e.f.
15 February 1978)
...
...
...
...
...
2001
3
Act 201
Opening note
Preamble
- An Act relating to duties on betting and sweepstakes. [Peninsular Malaysia—6 March 1948; Sabah and Sarawak—15 April 1992, P.U. (B) 164/1992; Federal Territory of Labuan—15 April 1992, P.U. (B) 165/1992] Short title and application
Section 1A
In this Act, unless the context otherwise requires—
“the Board” means the Totalisator Board established by the
Racing (Totalisator Board) Act 1961 [Act 494];
“the promoter” means the Board, or the secretary of the racing club or association which has promoted any totalisator, parimutuel or sweepstake, as the circumstances may require;
“Peninsular Malaysia” has the meaning assigned thereto in section 3 of the Interpretation Act 1948 and 1967 and includes the
Federal Territory.
Section 2
Duty on bets and sweepstakes
(1)
On every bet made on any totalisator or pari-mutuel promoted by the Board or any racing club established in Peninsular Malaysia or association in accordance with any approved scheme under
*NOTE—This Act is applicable to Sabah dan Sarawak–vide P.U. (A) 377/1991 and applicable to
Federal Territory of Labuan–vide P.U. (A) 376/1991.
ACT 201 6
section 16 of the Racing (Totalisator Board) Act 1961, there shall be charged a duty which shall be such per centum of the amount of the bet as the Minister of Finance may from time to time fix by order published in the Gazette.
(2)
On every sweepstake promoted by any racing club established in Peninsular Malaysia or association on the result of a horse race or other race, whether such race takes place in, or outside Malaysia, there shall be charged a duty which shall be such per centum of the amount contributed towards such sweepstake, as the Minister of Finance may from time to time fix by order published in the
Gazette.
Section 3
Statement by promoter
(1)
The promoter shall draw up a statement of the amounts received as bets on each race and of the amounts contributed to each sweepstake and shall, as may by the Collector of Stamp
Duties in each case be determined, either affix thereto adhesive stamps to the value of the duty chargeable under section 2, or pay the amount of duty so chargeable in lawful currency of Malaysia.
(2)
The statement referred to in subsection (1) shall be delivered to the Collector:
(a)
in the case of bets made on any totalisator or pari mutuel, within fifteen days after the last day of the race meeting at which such bets were made, or
(b)
in the case of a sweepstake, within seven days after the day on which the sweepstake was closed, and the Collector shall, if he has required the duty to be paid by means of adhesive stamps, cancel the stamps, or, if he has required the duty to be paid in lawful currency of Malaysia, issue a receipt for the amount paid.
Section 4
Production of documents
The Collector of Stamp Duties may at all reasonable times require the production of any books, accounts, vouchers or other documents relating to any totalisator, pari mutuel or sweepstake promoted by the Board or by any racing club or association.
Betting and Sweepstake Duties 7
Section 5
Duty payable to be a debt due to the Government of Malaysia
(1)
The duty required to be paid under this Act shall be a debt due to the Government of Malaysia and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.
(2)
The amount of any duty due under this section shall be included among the debts which under *section 43 of the Bankruptcy
Act 1967 [Act 360], or section 292 of the Companies Act 1965
[Act 125], are to be paid in priority to all other debts in the distribution of the property of a bankrupt or a person dying insolvent or in the winding up of an insolvent company, as the case may be.
Section 6
Saving
Save in respect of a sweepstake promoted by a racing club established in Peninsular Malaysia on the result of a horse race nothing in this Act shall be deemed to permit or enable any person to take part in any sweepstake promoted by a club, association or society of which he is not a member.
Section 7
Penalty
(1)
If the promoter fails to deliver the statements to the Collector of Stamp Duties as provided in section 3, he shall be liable to a fine not exceeding five hundred ringgit.
(2)
If the promoter, with intent to evade the duty chargeable under this Act draws up a statement referred to in section 3 which is false in any material particular he shall be liable to a fine not exceeding one thousand ringgit or four times the amount of the duty payable, whichever is higher.
*NOTE—Previously refered to section 38 of the Bankruptcy Enactment 1921 [Chapter 55] pertaining to “Priority of debts”.
ACT 201 8
Act 201
LIST OF AMENDMENTS
Amending law
Short title
In force from
Ord. 39/1950
Betting and Sweepstake Duties 15-08-1950
(Amendment) Ordinance 1950
Ord. 64/1952
Betting and Sweepstake Duties 30-12-1952
(Amendment) Ordinance 1952
Ord. 59/1957
Betting and Sweepstake Duties 28-11-1957
(Amendment) Ordinance 1957 01-12-1957
Act 12/1961
Betting and Sweepstake Duties 27-03-1961
(Amendment) Act 1961
Act 44/1965
Racing Club (Public Sweepstakes)
01-08-1965
Act 1965
Act 17/1967
Racing Club (Public Sweepstakes)
06-04-1967
(Amendment) Act 1967
Act 65
Gaming Tax Act 1972 01-03-1972
Act 160
Malaysian Currency (Ringgit) Act 29-08-1975 1975
P.U. (A) 376/1991
Modification of Laws (Common 15-04-1992
Gaming Houses, Lotteries, Betting,
Betting and Sweepstakes Duties and Racing (Totalisator Board))
(Extension to the Federal Territory of Labuan) Order 1991
P.U. (A) 377/1991
Modification of Laws (Common 15-04-1992
Gaming Houses, Lotteries, Betting,
Betting and Sweepstake Duties and
Racing (Totalisator Board))
(Extension to the States of Sabah and Sarawak) Order 1991
Betting and Sweepstake Duties 9
Act 201
LIST OF SECTIONS AMENDED
Section
Amending authority
In force from 1A
Act 12/1961 27-03-1961 2
Act 39/1950 15-08-1950
Act 64/1952 30-12-1952
Act 59/1957 01-12-1957
Act 12/1961 27-03-1961
Act 65 01-03-1972
Act 17/1967 06-04-1967 3
Act 64/1952 30-12-1952
Act 12/1961 27-03-1961 4
Act 64/1952 30-12-1952
Act 12/1961 27-03-1961 5
Act 59/1957 28-11-1957 6
Act 44/1965 01-08-1965
Act 17/1967 06-04-1967 7
Act 160 29-08-1975
KUALA LUMPUR
Common questions
- What is Betting and Sweepstake Duties Act 1948?
- Betting and Sweepstake Duties Act 1948 is Malaysia Act, cited as Act 201 1948, currently marked in force and first recorded in 1948.
- Is Betting and Sweepstake Duties Act 1948 still in force?
- Yes — Betting and Sweepstake Duties Act 1948 is currently in force.
- When did Betting and Sweepstake Duties Act 1948 take effect?
- Betting and Sweepstake Duties Act 1948 was first recorded in 1948.
- How many sections does Betting and Sweepstake Duties Act 1948 have?
- Betting and Sweepstake Duties Act 1948 contains 8 sections.
- Where can I read the official version of Betting and Sweepstake Duties Act 1948?
- The official text of Betting and Sweepstake Duties Act 1948 is published at lom.agc.gov.my.
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