Report No. 276
(e) Tamil Nadu
(i) The Tamil Nadu Gaming Act, 1930
5.49 The Act, 1930 applies to the State of Tamil Nadu, excluding the City of Madras, which is governed by the Madras Police Act, 1888 and aims to "provide for punishment for gaming and the keeping of common-gaming houses in the State of Tamil Nadu".
5.50 Under the Act, 1930, "gaming" does not include a lottery but includes wagering or betting, which for the purposes of this definition are "deemed to comprise the collection or soliciting of bets, the receipt or distribution of winnings or prizes, in money or otherwise, in respect of any wager or bet, or any act which is intended to aid or facilitate wagering or betting or such collection, soliciting, receipt, or distribution"113.
5.51 Further, Section 11 of the Act, 1930, exempts games of mere skill from the prohibition contained in Sections 5-10 thereof. After the judgement in the case of Dr. K.R. Lakshmanan114, where horse-racing was considered a game of skill, betting on horse-racing is legal in the State of Tamil Nadu.
5.52 The Tamil Nadu Betting Tax Act, 1935 provides for the structure of taxation with respect to horse-races and pony-races in the State.
(ii) The Tamil Nadu Prize Schemes (Prohibition) Act, 1979
5.53 The Act, 1979 has been enacted to "prohibit the promotion or conduct of prize schemes in the State of Tamil Nadu". Section 2(b) of the Act defines "prize schemes".
5.54 Section 12 of the Act empowers the State Government, to exempt from this prohibition, prize schemes or classes thereof. If the Government is satisfied that it is necessary or expedient in the public interest so to do, they may, by notification exempt subject to such conditions as they deem fit, from the provisions of this Act.