7. In this Act, unless the context otherwise requires " Assessor ", " Commissioner-General", " Deputy Commissioner ", and " persons " shall have the respective meanings assigned to them by section 59 of the Turnover Tax Act; " bookmaker " means a person who receives or negotiates
| (a) directly or indirectly ; |
|
| (b) in cash or on credit, |
|
"business " means any business referred to in paragraph (a) or paragraph (b) of section 2 and includes a like vocation or, entering into transactions of a like nature among members of a club ; " gaming" means the playing of any game for a stake, and includes the playing of baccarat, punto banco, big six, black jack, boule chemin de fer, chuck-a-luck, crown and anchor, faro, faro bank, hazard, poker dice, pontoon, American for French roulette, trended quarantine, Vingt-et-um, or wheel of fortune, at any premises to which individuals have access-
| (a) with or without payment; or |
|
| (b)whether as of right or not; |
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" Turnover Tax Act" means the Turnover Tax Act, No. 69 of 1981; " year " means the period of twelve months commencing on the first day of April of any year and ending on the thirty-first day of March in the immediately succeeding year. |
Sri Lanka Consolidated Acts