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Tbfruvaziaathnpurain, 23rd Jui 2011

• Vol LVI. -- Thursday • • -201! 23 - No.

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33/23U1fl

(Jovernment,of Kerala (i"\ - Reg. No. oM

- . XLTV(N)/12/2003-2005

2005

KERALA GAZETTE - . ccOO (fXfl)CX)

b EXTRAORDINARY (flOtOW3ø6rflo . .

PUBLISHED BY AUTHORITY. L1rusw)cmtth

Thiruvananthapuram, 2nd March 2005

SoL L Wednday 2005 motaill 2 No. )493

nJaejo 59 f . IIthPhalgunl926 COmJ(J

1926 . 6nJ1U)n

iO8Cfl2fl)oll

.2 SECRETARIAT OF THE KERALA LEGISLATURE

NOTIPICATION

No. 143/Legn.312005/Leg. Dated, Thiruininanthapurarn, 2nd Marc/i, 2005.

The Kerala Tax on Lotteries Bill, 2005 togethet with the Statement of

*Objecrs and Reasons,the Financil Memorandum and the Memorandum

Regarding Delegated Legislation is published, under Rule 69 of the Rules of

Procedure and Conduct of Business in the Kerala Legislative Assembly.

DR. M. C. V.i ,UN

Secretarj;

Legislative Assernb/i -.

- PkI\FFD AND PEBLISIIID BY TUE SUPERINTENDENT OF DuVERNMF'.r PRESSES AT THE GOVERNIE.T . (EN FR,\L 11(1.55 THIP.I.VANANTHAPURAI 21105

33/9012065/DiP.

- Eleventh Kerala Legislative Assembly

Bill No. 271 -

- t

TUE KERALA TAX ON LOTTERIES BILL,-2005

A

BILL 0 -

lo prn'ide for tiw levy and collection of tax on the sale of paper lotteries in

the State. pJ Kerala and for matters connected therewith or incidental

theretot

Preu,nhle--WIiERt1.As, it is expedientto provide for the levy and collection M tax on the sale Of paper lotteries in the State of Krala.

BE it enacted in the Fifty-sixth year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY -

I. Short title, extent and commehcement. --(I) This Act may be called

the Kerala Tax on Lotteries Act, 2065.

It extends to thewhoIe of th State of Kerala. *

It shall come into forccat once. -

2. De/initwns.--In this Act, unless the cOntext ttherwise requires,-

- r - a) r'Agent" means an individual, partnership or body orporate with

a legal identity under any Act of the State or Central Government and who has

entered an Agenéy agreement with the State or the Central Government or any

Lnion Territory for the sale of lottery tickets in the State and includes

Registered Agents, Bulk Agents, Stockists, Sole Selling Agents appointed to

conduct Lottery in the State; -

"Assistant Commissioner" means an Assitant Commissioner of Commercial Taxes appOinted under Section 3. of the Kerala General Sales Tax Act, 1963 (4ct ) 5 of, 1963);

"Commissioner" ileans the Commissioner of Commercial Taies. appointed under Section 3 of the Ker.ala G.eneral Sales Tax Act, 1963 (Act 15 of 1963);

"Deputy'Commissioner' means the Deputy Commissioner of Commercial Taxes appointed under SebtIOn 3 of the Kerala General Salçs Tax Act, 196i"(Act l ~tbf 1963); .

"Deputy Commissioner(Apea" means the Deputy -

Conimissioner (Appeal) of Commercial Ta*es appojnte& under the Section 3 of the Kerala tIene al Sales Tax Act, 1963 to hear appeal; .

(0 "draw" means any method by whidt the prize winning nuthber or numbers are drawn for each lottery, by . operation of the fl, draw machine or any other manual/mechanical method whic selects numbers on a random

-

methodology, and where the operation of the randomness is visibly transparent tothe viewers;

. (g) "Joint Commissioner" means the Joins Commissioner of Commercial Taxes appointed under Section 3 of theKerala General Sales Tax Act; 1963(Act 15 of 1963); .. -

(h) "Lottery" means a scheme; in whatevqrform and by whatever name called, for distribution of prizes by lot or chance to those persons participating, in the 'chances. of a prize by purchasing tickets organized by the

0 Government7 of India or 'the Government of a State or any Unipn Territory;

-(i) "paper lottery" means- any lottery other than on-line lottery;'

"promoter" means the Government of India or a Government-of a State or any Union Territory orjanizing, conducting or pronioting a lottery and in?ludes any pe!son ap$oihted for sellihg lottery ticketsin the State on its behalf . by such Government where such Governthent is not directly selling -

lottery tickets in the State;

(k) "State Oovernmeyit" means the' Government of Keraja;

(F) "tax" means the tax levied and côlledted on Lotteries under thi Act.

4

.4

Ci]Avrli

AUTHORITIES

Instruction to subordinate autho çities.—(1) The State Government or the Commissioner ma), from time to time, issue such orders, instructions - and directions to all officers and persons employed in the execution of this Act as they maN deem fit, for the admistration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner:

Provided that no such orders. Instructions or directions shall be isued so as td interfere with the discretion of any Appellate Authority in the exercise of its appellate functions.

(2) All officers and pecsons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction the) perform their functions.

.Iurtsdiciion of u/fic-ers.---( I) The Deputy Commissioners shall petforni their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner ma direct. . . ..

- .

(2) The Assistant Commissioners shal) perform their functions in respect of such areas or of such promoters or classes of promoters or of such - cases or classes of cases as the Commissioner may direct. -

Change of tnutnhent of an oJjice.-.-.-Whenever in respect of any proceeding under this Act, an officer ceases to exercise jurisdiction and is succeeded by another, jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

Provided that the promoter may demand that before the proceeding is so. continued the previous proceedings or any part thereof be re-opened or that he hiay be heard before any order of assessment is passed against him.

CHAPTER III

LEVY OF TAX ON LOTTERIES

Levy o tax.—( I) . There shall be levied and collected a tax on lotteries (paper lottery) at the following r&tes, namely:-

Ten lakh rupees for every bumper draw; and

Two lakh fifty thousand rupees in respect of any other draw.

'S

Tax lçvied under sub-sectibn (I) shall be paid by every prontoter

Where the Governmentof -India-or a Government or a State or an Union Territory appoints more than one Promoter in the State, one such promoter duly authorized by the respective Government shall pay the tax leyled, under sub-section -(I).

CHAPTER IV

S

Registradon of protnoters.—(l) Ever-ypromoter selling lottery *kets or otherwise-, shall get himself registered under thisAct in such manner

- and on paymcntof such fees and within such period as may be prescribed:

Provided that a person ordinarily - selling lotterf tickets in retail shall not-be liable to get himself registered. - -

- (2) - The registration may be renewed from year to year on payment of the prescribed fee until it is cancelled. -

(3) Nothing contained in this section 'shall apply to the Government of India or Government of any State or Union Territory except when it sells th; lottery tickets itself.

-C. CHAPTER V

RE1'URN, ASSESSMENT, PAYMENT, RECOVERY AND COLLCTION OF TAX -

Returns and assessment.—(l) - Notwithstanding anything contained in. section 10, eVery promoter liable to get himself registered under this Act shall submit a return to the Assistant Commissioner forsuch period and in such manner containing such particulars as may be prescribed, - -

Before any promoter submits any retui'n under sub-section (1), he shall in the prescribed manner, pay in advance under sectiOn 10, the full amount -of tax payable by him- for the period to which such return relates and shall fumish alongw-ith the return satisfactory proof of the payment of such tax, and after the final assessnIent is made, the-amount of tax so paid shall be - deemed to have been paid towards the tax finally assessed. -

if the Assistant Commssioner is satisfied that any return, submitted under- sub-section (1) is correct -and complete; he shall assess the promoter on the basis thereof. -&

- (4) If no return is submitted by the promoter under sub-section (1) - - bore the petiod prescribed or - if the return submitted by him appears to, the

4

.9. *

Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reaspns for such

- asessment: -

- Provided that before taking actio.n under th'is-sub-sectiort the promoter shall he given reasonable opportunity of being heard..

- - t () While making any assessment under sub-section (4), the

Assistant Commissioner may also direct the promoter to pay in addition to the

tax 'asse€sed a penalty equal to two times of the amount of tax due that was not disclosed by the promoter in his return or in the case of t'ailure to submit a return two time of the tax assessed.

9 o/(fra escaping assessmenL(l) If the Assistant Commissioner has reasons to believe that qmy draW has escaped assessment to tax or has been assessed at a rate lower than the rateat which it is assessable under this Act the Assistant Commissioner may, notwithstaoding the fact tlat

assessment in respect of such draw was .already before him at the time of ; assessment or reassessment, but subject"to the pFovisions of sub-section (3) -,a- any time within a period gf four years from the expiry the period to which the tax relates, proceed to assess or reassess to the best of his judgment the tax

payable by the promoter in. respect of such draw-after issuing -a notice to the promowr and after mking such enquiry as he may c 9 nsider necessary:

In makink an assessment under sub-section (I) the Assistant Commissioner ruay, if he is satisfied that the, escapement from assessment is

due to wilful non-disclosure of the draw by the-promoter, direct him to pay in

addition to the tax assessed under sub-section (I) a penalty equal to two times - of the tax so assessed;

Provided, that no penalty under this sub-section shall be directed to be paid unless the promoter has been given' a reasonable opportunity of being heard: -

- In computing the period of Lirifitatioñ for assQssment under tis, section the time during which an assessment has been deferred on account of

.any stay order granted by any Court or other authority or by 'reason of the fact that an appeal or other proceeding.is pending, shalIbe excluded: -,

Provided that nothing éontained in this section limiting.the time within' which any action may be taken or pny ordei, assessment orr reassessment may be made,' shall apply to- an assessment or reassessment made on'the promoter in conseuenceof or to give effect to, any flnding direction or order made under

Sections 14 to 17 or any judgment Or order made by the 'Suprethe Court, the - High Court or any othe,r Court.

• 4

i'b. Payment ' of tax in advance.—(l) - Subject to such rplès as maybe - prescribed, every promoter ba1l submit on the 1st daj of every month, if the

first day being a holiday, on the immediatë'next working day, to the Assistant Commissioner a statement containing such particulars, as may be prescribed-relating to 'the draws' to be conducted during the month commencing.fro,m the next succeeding month and shall- pay in advance the full amount of tax payable by him uñdëi- this Act, in respct of the draws shown' in the Statement in - - - -

- respect of the' sudceeding months- and the -amount so payable shall fo the purpose of section 12, be deemed to be an amount due under this Act from' --

• such promoter. - - - (2).- If default is cimmitted in the payment of tax' for any month - - -

- whethera statement as requfred Under sub-section (I-) is filed or not, or if the amount of'tax paid it- less than the amount of tax.payable for any month, the -promoter defatilting paymentOf tax-of making short payment of tax shall, in -addition to the fax, pay- interest calculated at the rate of two per cent per -

- -month from - the date of such default or, short payment to the date of payment - ,ofsuchtax.. - - - -- -, - -' -

-- '- (3) - If no such statement is sjbhuitted by a promoter-under sub- - section (1) before the date speci& or if the statement submitted by him

appears to the - Assistant Commissibner to be'incorrect or incomplete, the - -- Assistant Commissioner may assess the promoter provis-iona1l) for that month

to the best of his judgment, recording the reasons for such assessment, and - - - proceed to demand and:collect the tax forthwith on the basis of such - -

- - assessment. - - - (4) Without prejudiCe to the actions contemplated und - sub-setions

(2) and (3), the Assistant Commissioner shall cancel the registration of . the 4

-- promoter granted under this Act and on such cancellation of registration,- the promoter shall aot be-entitled to sell' lottery tickets within the State'-- -

• Pro,yided that, before taking action under sub-sections -(3) and (4), the. - promoter shall be given a reasonable opportunity of being heard: - -

- Provided furtherthat if the promoter makes payment of the defaulted tax - with interest, the Assistant Commissioner, On aplication may tegister the

-promoter or such person on payment of retiewal fees at the prescribed rate, - - - - - - - II. Payment indrecovery. of tax,- ,---( I );.,The tax or any other amount -

' due under this. Act shall be paid in such manner and within such time, as may be - - - . prescribed.

-- '(2) If default is made in making payment in accordance with, - sub-section

-- -, - - - ( i) - the 'hole of the amount outstanding on the date of default shall - - - become - immediately due- and shall be a charge on the - property

t .

'S

U

[1[•1

of the promoter including any person appointed for selling lottery tickets jointly and severely, liable to pay tax under this Act:

(H) the promoter liable to pay the tax or any other amotnt due

under this Act shall pay an interest 'equal to two per cent of the

amount of tax or any other.aniount due remaining unpaid for

each month after the expiry .of.jhe time specified under sub-section (I):

Eiplanatian: For the purposes of clause (ii), the interest payable for a part of a month shall be proportionately determined.

Any amount, which reni8ins unpaid under-this Act aUter the due date of payment. shall be recoverable from a prdmoter wincluding any

person appointed, for selling lottery tickets jointly and severely in the manner specified under this Act.

Any tax due or assessçd or any other amount due under this Act' from a promorer or, any other person, mdy without prejudice to any other mode of collection he recovered, as if it were an arrear of land revenue.

2. Recovery of tax, penalty or any other amount, from certain oilier • persons. —( I) The Assistant Commissioner may at any time or from time to

time. bv notice in writAng, a copy of which shall be forwarded to the promoter -:

at his las(address known to the Assistant Commissioner, require any person

from whom money is due or may before due to the promoter or other person

who holds or any subsequently hold money for or on.account of the promoter

or other person to pay to the Assistant Commissioner, either forthwith upon the

money become due or being held at or within the time specified in the notice,

not being before,the money becomes due or is held, so much of the money as is sufficient to pay, the anount due by the promoter or Other person in respect -. of arrears of tax 'orpenalts or the whole of the' money when it is equal to or les than that amount,

' Any person making any payment in compliance with a notice under sub-section (I) shall be deemed to have made the payment under tlit

authority of the promoter or other person and the receipt 'of the Assistant Commissioner shall 'constitute a good and sufficient discharge of the liability, of such person to the extent of the amount 'referred to in the receipt.

Any person discharging any liability to the promoter or other per'on after receipt of the notice rerred to in this section shall be

personally liable to the Assistant Commissioner to the extent of the liability discharged or to the extent of the liability of the promoter for the amount due under this Act, whichever is less. • •

4

Whereany person to whom a notice under this section is sent, proves to the satisfaction of the Assistant commissioner issuing such notice, that the sum demanded or any part thereof is not due-and payable by him to the promoter or other person or that he does not hold -any money for oron account-of the promoter, then nothing contained in this section' shall be deemed to reqUire such person to pay the sum denianded or any part thereof, to the Assistant Commissioner. - - -

Any amount which a person is required to pay to the Assistant Commissioner or for which he is personally - liable to the Assistant

E - Comnissioñer under this settion shall, if. it remajns unpaid, be charge on the properties of the said person and may be recovered as if it were an arrear of land revenue: - - - -- - - -

- (6) For the purpose of this section, the amount due to a -promoter or money held for or on account of a promoter or other person by any person shall be computed after taking into account suchclaims, if any, as may have fallen due for payment by such prorfiotef or other person to such person and as

- a may be lawfully subsisting. - - - - 13. Tax payable an transfer of husineis, assessment of.legal

representatives, etc.—(l) When the ownership of the business of a prom9ter - • * - other than p Government is transferfed, the transfer or and tthe transferee shil

jointly and severally be liable to pay any tax or penalty r any other amount remaining unpaid at the time of transfer or that may become payable in !epect of such business after the date of tranfei but relating to the periods upto the

- date of transfer and for -the purpose of recovery from the transferee, such transferee shall bedeemed to be the promoler liable to pay- the tax or penalty or

- - other amount due under this Act. - - - -'

- (2) Where any finn is liable to pay any tax oç penalty br any other -. -

4 amount under this Act, the firm and each of the partners of the firm shall be - jointly-and severally liable for such payment. - - - - (3) When aiim liable to pay the tax or penalty is:dissoived, the

assessment of the tax and imposition of-penalty shallie made as iLno - I --dissolution of the firm and the legal sepresentative of any such perspu who is deceased shailbe jointly and severally liable to pay the tax or penalty assessed

- - or imposed. ('4) Where a- ptñer of firm liable to pay any tax or penalty: or any

othei amount-under this Act retires, he shall, notwithstanding.anycontracttq I the contrary, be liable to pay any tax or penalty or any other athount rema (ning

• unpaid at the time of his retiremen't, and any tax or penalty or. any other amount due upto the date or retirement, though unassessed.

331903/2005IDTR

12

(2) Where an order has been considered and dedded in any

proceedings by way or appeal or revision relating to an order referred to in sub-

section (I), the Authority passing such order may, notwithstándis,g anything

contained in any law for the time being in force, amond the order under that

sub-section in relation to any matter other than the matter which has been so

considered and decided.

- (3) An order passed under sub-Section (I), shall be deemed to be an

order passed under the sarne proviion oflaw under which the original order, -

the mistake in which was rectified, has been passed.

CHAPTER VII

MISCELLANEOUS - -

18. .Ac-counts and records to be ma/wa/ned by promoters and other i

p-ersons.--(l) Every promoter or other person registered or liable to be

registered under this Act, shall keep and maintain true and correct accounts and

such other records as may be prescribed, relating to his business, showing such

particulars as may be prescribed: -.

All such accounts and records shall be retained by the promoter

or other person in ñis safe custody until the expiry of four years after the end

of the year to which they relate or until the assessment reaches finality,

whichever is later.

Where such promotef is a party to an appeal or revision under

this Act, he shall retain, until the appeal or revision is finally disposed of, every •

record and accounting document that pertaiits to the subject-niattet of the

appeal or revision.

19. Product/on and inspect/on of documents and powers of entry,

sdarch and seizure.—( I) Any officer authorized by the State Government or

Commissioner in this behalf, may for the purpose of this Act shall have the

power,-- - -

• (a) to enter and inspect the place of business of any promoter or

other person carying on business in1ottety or any other place; where it is-

believe4 by such Officer that business is being carried on or accounts including

documents are being kept by such promoter or person

15 -

Where a prpmoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him, the Assistant Comniissioner .shall on detecting such issue or production, direct the promoter Or petsop issuing or producing such documçnt to pay as penalty, three times the tax due in respect of such claitn.

Before issuing any direction for the payment of the penalty uiider this section, the Assistant Commissioiier shall give tp the promoter the opportunity to show cause in writing against the imposition of such penalty.

CHAPTER VIII

- PENALTIES, OFFENCE&AND POWER TO MAKE RUkES

21. Penalty relating to registration.—(l) A.prenioter who, without reasonable cause, fails to apply or registration witWn the time prescribed shall be liable to a penalty of one lakh rupees. -

Any other person who, without reasonable cause, fails to apply - for registration within the time prescribed shall be liable to a penalty of one

- Iakh rupees. - -

The power to levy the penalties -shall be vested in the Assistant Commissioner. - - - - - -

22. Penalties relating to statement or returns.— (1) A promoter or' other person who fails to furnish a statement or return or who fails to pay the tax due on any statement fUrnished as required under sction IQ shall be liable

• to a penalty of bne thousand rupees for each day of default in addition to a

-. - fUrther penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, tbgether with any tax or interest due. -

(2) The powers to levy the penalty under this section shall be %?ested in the Assistant Commissioner.

2T. Penalties relating to the keeping of records.—( 1) Any promoter or other person who fails to keep and maintain proper records, in accordance with sub-section (F) of section 18 shall be liable to a penalty of ten thousand rupees and, in addition, two thousand rupees per day for the failure so long as it continues: - • -

- Provided that no penalty shall be impoed unless an opportunity tosbow cause against such imposition of penalty is given.: - -

16

Any promoter or other person who fails to retain records Ind

accounts in accordance with sub-section (2) of: section 18 shall be liable to a

penalty of twe'nty thousand rupees:

Provided that no penalty shall be imposed unless an opportunity to show

cause against such penalty is given.

The power to levy the penalties under this section shall be;vested

- in the Assistant Commissioner. -

24. Penalties relating to production of records and furnishing of itfbrmatron—Any promoter or other person who on demand by the authorized officer fails to produce any records or futnish any information in accordance vith the requirements of this-Act, shall be liable to a Penalty of ten thousand . rupees and, in addition, two thousand rupees per, day for the failure so as long

s the failure continues:

Provided that no penalty shall be imposed unless an opporiunity to show

cause against such penalty is given.

25. Penalties relating to seals, and to unaccounted lottery ticketi— (I)

Any person who removes, or in any way tampers with,-a seal of the lottery ticket shall be liable on conviction by a Court, not inferior to that of a Magistrate of the First Class, to a fine, of not less than ten thousand rupees but not exceeding fifty thousand rupees and imprisonment for a petiod not less than

fifteen days but not exceeding one year.

Any perèon or prpmoter who is found to be in possession of unaccounted lottery tickets shall be liable to a penalty of twenty thousand

rupees:

Provitd that no penalty shall be imposed unless an opportunity- of show

cause against such penalty is given. . S The powet to levy the penalty under sub-section(2) shall be

vested in the Assistant Commissioner.

26. Obstructthn of Officers and Public sèrvdnts in the discharge of duties—Any person who obstructs, hinders, molests or assaults an authorized

officer or any other public servant assisting him in the perform4nce of his duties undei this Act, or does anything which is likely to prevent or obstruct any search or production of evidénqe, shall on conviction be liable to a fine of not less than ten thousand rupees but not exceeding fifty thousand rupees and, imprisonment for a period not less than fifteen days but not exceeding one

year. - -

17

- 27. Fraudulent evasionof tax—Without prejudice to theprovisions of

sections. 21 to 26, if any person is knowingly concerned in, or in the taking of

steps with a vies' to, the fraudulent evasion of tax by him or any other person,

he shall be liable to a fine of one lakh rupees or doublrt-he amount of the tax'

- evaded, whichever is the higher or to jmprisonment for a period of-not less

than six months but not exceeding 'five years, or to both. -

- Cognizance of offences.-'—No Court shall take cognizance of any

offence punishable under Sectisn .27 except on an application by the -Deputy

S - çommisioner havizjg the jurisdiction.

Compo,ending of offences,—(l) Where any promotçr or other

person has committed an offence under sub-section (1) of Section 25 or

-Section 27; the authorized officer may, on admission by such promoter or the

person in writing and upon his option to compound, at any time prior to the

commencement of the Court proceedings relating thereto, compound such

' offence and - order the promoter or person to pay such sumof money as

specified by the authorized - officer; provided it daes not exceed the amount of

the fine prescribed for the offence in -addition to any tax and interest due. - - - , -

t2) Furnishing of a cheque or any other instrUment towards payment

of a sum by any such promoter shall be deemed to be an application for

-compounding the offence.

• C - () Where the 4 authorized officer compounds an offence under this

section, the order referred' to ,in 'sub-section -(I),— -

- , (a) shall b in writing and speci' the offence committed, the - -

4 . sum of money to be paid and the due date for the paymeit;

(b)shall be served on the promoter or person who committed

the offence

sh4ll be final and nosubject to any appeal; and

may be enforced in the same manner as a decree of a court

for .the payment' of the amountstated in the order.

(4) When the authorized officer compounds an offence undçr this

section, the promoter or other person concerned shall not be liable to

prosecution in respect of such offence or to any further -penalty under this

section and such-promoter orother person shall have no right to appeal against

such proceedings.

3319031200 5/DTP

12 30. 0/fences byi'ompanies:,-(l) Where an offence under this Act has

been committed by a cpmpany, everyperson who, at the time the offence was comiitted, was in charge o1 and was responsible to the company for the conduct of the bUsiness of the, company, as well as the company, shall be deemed to he guilty oC the offence and shall be liableto be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment prbvided in this Act, if he proves that the offence was committed without his knowledge or that le exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (I), where an offence under this Act has been committed by a company and it is .pro\'ed that the offence has been committed with the consent or connivanëe of,, or is attributable to, any neglect on the, part of, any director, manager, secretary or other offic&r of the company, such director, manager, secrdàry or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation:—For the purposes of this section,-

"Company" means any body corporate and includes a firm or other association of individuals; and

"Director", in relation to a firm, means a partner in the firm. "

31. Power Ic remove difficulties—If any difficulty arises in giving effect to the provisions of this Act, the Government may by order do anything not inconsistent with such provisions, which appear to thew necessary for the ' pUrpose of removing the difficulty:

Provided that no order shall be made under this section ajler the expiry of two years from the commencement of this Act.

32. Bar and limitation to certain prociedjngs.'-'-(l) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government, for any act done or purported to be,done under this Act without the previous sanction of the State Govecnment.

(2) No officeror servantof the'State Governtnent shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of the functions imppsed by or under this Act. '

F .

17

27. Fraudulent evasion of rax.—Without prejudice to the provisions of

sections. 21 to 26, if any person is knowingly concerned in, or in the taking of

steps with a vie' to, the fraudulent evasion of tax by him or any other person,

he shall be liable to a fine of one lakh rupees or double-the amount of the tax

evaded, whichever is the higher or to jmprisonmeut for a period of-not less

than six months but not exceeding five years, or to bOth. -

2-8. Cognizance of offences.—No Court shaLl take cognizance of any

offence punishable under Sectisn 27 except on an application by the -Deputy

• commisioner haviug the jurisdiction. -

29. Comptunding of offences.—(l) Where any promotçr of other

person has committed an offence under sub-sectiofl (I) of Section 25 or

- Section 27, the authorized officer may, on admission by, such promoter or the

person in writing and upon his option to compound, at any time prior to the

commencement of the Court proceedings relating thereto, compou'nd such

offence and order the promoter or person to pay such sumof money as

• specified by the authorizedofficer, 'provided it does not exced the amount of

- the fine prescribed for the offence in addition to any tax and-interest due.

t2) Furnihing of a cheque or any other instrument towards payment

of a sum by any such promoter shaft be deemed to be an application for

•compounding the offence. - -

Where the 4 authorized officer compounds an offence under this

section, the order referred tom ub-section (I).— -

' (a) 'shall bd in writing and specitS' the offence committed, the.

sum of money to be paid and the' due date for the payment; - 4

- (8) shall be served on the promoter or person who committed

the offence

- (c) shall be final and nosubject to any appeal; and

(d) may be enforced in the same manner as a decree of a court

for She payment' of the amount, stated in the order.

When the authorized officer compounds an offence under this

section, the promoter or other person concerned shall not, be liable to

prosecution in respect of such offence or to any further -penalty under this

section and suchpcomoter orother person shall have no right to appeal against

such proceedings. -

331903/2005/DTP

30. 0/fences by 'cornpanies;--( I) Where an offence under this Act Sas

been committed by a cpmpany, every.person who, at the time the offence was

committed, was i& charge of, and Was responsible to, the company for the ccnduct of the bUsiness of the company, as well as the company, shall be

deemed to be guilty ot the offence and shall be liableto be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment prdvided in this Act, if he proves that the offence was committed without his knowledge or that lie exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is .prdvcd that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the, part of, any director, manager, secretary or other office} of the company, such director, manager, secrefary or other officer shall also be deenied'to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation:—For the purposes of this section,— a '

"Company" means any body corporate and includes a firm or Other association of individuals; and

"Director", in relation to a firm, means a partner in the firm.

31. Power ic remove difficulties—If any difficulty arises in giving effect to the provisions of.this Act, the Government may by order do anything not inconsistent with such provisiens, which appear to thepi necessary for the purpose of removing the difficulty:

Provided that no order shall be made underthis section after the expiry of two years from the commencement of this Act.

32. Bar and limitation to certain prociedings.--(I) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government,' for any act done or purported to be done under this Act without the previous sanction of the State Government.

(2) No officeror servantof the'State Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of the functions imppsed'by or under this Act.

r

19' - -

(3) No suit shall be ' instituted against the State 'Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the State.Goernment in respect of any act done or purporting tobe done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date, of the act complained of . .

33: Bar of jurisdiction of Courts—Notwithstanding anything contained in any law for the time being in force, no suit or other proceedings shall be entertained by any court, except as expressly provided for under this Act, td set aside or modi& any assessment or other proceedings commenced by virtue of the provisions of this Act, and no such court shall questiOn the validity of any assessment, levy ' of penalty or interest nor grant any stay of proceedings or recovery of any amount due under this, Act.

34. Appearance before any Authority in pro'ceedins.—Any person who .is entitled to appear before any Authority in connection with.any proceeding under this Act, may be represented before such authority,-

by his relative or a person regularly employed by him if such relative or person is duly authonzed by him in.writing in this behalf;

by a legal practitioner.

35. Power to summon persons to give evidehce.—The Authorities under this Act shall have all the powers conferred on a Court by the Code of Civil PrOcedure, 1908 (Central Act V of 1908 ) for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act. . .

S 46. Power to make rules.—(1) The Government may by notification in the Gazette make rules'fot carrying into effect the provisiorts of this Act.

(2) In particular and withut pi rejudice to the generality of the foregoing power, such rules may,provide for.all or any of the following matters, namely:—

all matters expressly required or allowed by this •4ct to be prescribed;

determination ot liability of any person' for purposes of registration;

the assessment to tax under this Act of business which are discontinued or' the owrwrship of w,hidh has changed; $31903/2005;01P

20

compelling the submission of statements or returns and the

production of documents and enforcing the attendance of persons and

examining them oft oath or affirmatien;

securing that returns fnrnished or accounts or documents

produced or evidence of any kind given under this Act before any prescribed

authority or any appeal or evasion from any decision. of such authority are kept

.confidential;

(fl the duties and powers of officers appointed for the purpose *

of enforcing the provisions of this Act

the procedure to be followed by the Appellate Authority;

the value of Court fee Stamp to be affixed on appeals,

applications or revisions ;

t (i) the procedure for inspection and taking copies of

records, receipts, accounts

the fees payable for the grant of duplicate ceitificates of

registration or copies of such certificates or of any other document;

(k) the maintenance of documents or accounts of receipts or -

purchases and sales of lottery tickets by promoters or persons andthe time for

which they' should be preserved; . .. . -

(1) generally regulating the procedure to be followed and the

forms to be a4opted in proceeding under this Act;

(m) any other matter for the purposes of this Act. a

(2) Every rule'made under this Act shall be laid as soon as may be

after it is made before the Legislative Assembly whik it is in session for a

total period of fourteen days whióh may be comprised in one session or in two

successive sessions, and if, before the expiry of the session in which it is so

laidor the session immediately following, the Legislative Assembly makes any

modification in the rule or decides that the rule should not be made, the rule

shall thereafter have effect only in such modifled form or be of no effect, as

the case may be, so, however, that any such modification or annulment shall be

without prejudice to the validity of anything previously done under that rule.

21

STATEMENTS OF OBJECTS AND REASONS

TheQovernment have decide to levy and colle9t tax on .paper lotteries sold

in the State of Kerala and to bring a separate Legislation forthe purpose.

The Bill seeks to achieve the above object.

S

FINANCIAL MEMORANDUM

. The Bill if enacted and brought in the operation would not involve any

additional expenditure out of the Consol4dated Fund of the State.

MEMORANDUM REGARDING. DELEGATED LEGISLATION

Sub-clause (1) of clause 7 of the Bill seeks to empower the Government

to prescribe themanner and fix the fees for every promoter toget himself

registered under the Act.

Sub-clause (I) of clause 8 of the Hill seeks' to 'empower the

• Government to prescribe the, particulars and the manner and period for

- submitting a retUrn by the promoter.

Sub-clause (2) of clause 8 of the Bill seeks to empower the

Government to prescribe the manner for payment of tax in advance.

Clause 10 of the Hill seeks to empower the Government to prescribe

the particulars and the manner for submitting a statement of particulars relating

to the draws to be conducted.

Subclause (4) of clause 14 of the Bill seeks to empower the

Government to prescribe the manner and form for filing agpeal.

Sub-clause (1) of clause 18 of the Bill seeks to empow,er the

Government'to prescribe the manner in which every registered promoter shall

keep and maintain accoiibts and records. -

Sub-clause (1) of clause 31 of the Bill seeks to empower the

Government to issue order, not inconsistent with the Act, to remove any

difficulties that may arise in giving effect to the provisions of the Act.

22

Clause 36 of the Bill seeks to empowerthe Government to make

rules by notification in the Gazette for carrying intoeffect the provisioh of the

Act.

The matters in repect of which rules may be made or orders may be

issued are of an administrative nature or matters of detail. Further, the rules,

after they are made, are subject to the scrutiny by the Legislative Assembly.

The delegation of legislative power is, thus, of a normal character.

VAKKOM PURUSHOTHAMAN.

a

Thirteenth Kerala Legislative Assembly

Bill No. 3

THE KERALA TAX ON PAPER LOTFEREES (AMENDMENT) BILL, 2011

531/2011.

Thirteenth ICerala Legislative Assembly

Bill No. 3

[Translation in English of "201 1-i anJj& GPJ0501a91WMPJ a,%(O@

co1aufl (csnothl) mThS" published under the authority of the Governor.]

THE KERALA TAX ON PAPER LOTFERIES (AMENDMENT) BILL, 2011

A

• BILL

further to amend the Kerala Tax on Paper Lotteries Act, 2005.

Prealnble.—WHEP..EAs, it is expedient further to amend the Kerala Tax on Paper Lotteries Act, 2005, for the purposes hereinafter appearing

BE it enacted in the Sixty-second Year of the Republic of India as follows:-

1. Short title and commencement.—(l) This Act may be called the Kerala Tax on Paper Lotteries (Amendment) Act, 2011.

(2) It shall be deemed to have come into force on the 13th day of September, 2010.

2. Amendthent of section 6.—In section 6 of the Kerala Tax on Paper Lotteries Act, 2005 (20 of 2005) (hereinafter referred to as the principal Act), in -

-. sub-section (1

in clause (a), for the words "Seventeen lakh rupees", the words • "Fifty lakh rupees" shall be substituted;

in clause (b), for the words "Seven lakh rupees", the words "Twenty five lakh rupees" shall be substituted.

3. Amendment of seètion 10.—In section 10 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:-

"(5) Notwithstanding anything contained in sub-sections (1) to (3), in the case of a lottery organised, conducted or promoted on behalf of other State or Union Territory or any Country which had entered into a bilateral agreement or a treaty with the Government of India, the advance tax shall be received from the promoters submitting the applications or on their behalf only on being satisfied on -verification of the applications submitted along with a certificate issued by the respective State Government or Union Territory or Country to the

effect that the provisions of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) or the rules made thereunder have been complied with and alsothe details stated below furnished by the respective Governments.

Name of the lottery;

Price of the lottery tickets;

Number of tickets printed;

Details of the printing press

Gross value of the tickets printed;

The address of the selling agents, distributors and promoters of the State Government

Prize structure

Amount offered as prize money;

Interval between the thaws

Place where the thaw is being conducted;

Manner in which draw is conducted.".

4. Repeal and saving.—( 1) The Kerala Tax on Paper Lotteries (Amendment) Ordinance, 2011 (29 of 2011) is hereby repealed.

(2) Notwithstanding such. repeal, anything done or any action taken un4er the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.

STATEMENT OF OBJECTS AND REASONS

At present, a promoter registered under the Kerala Tax on Paper Lotteries Act, 2005 (20 of 2005) has to remit tax of rupees seven lakhs for ordinary draws and rupees seventeen lakhs for bumper thaws. As part of improving the financial income of the State, the Government have decided to enhance the present rate of tax for ordinary thaw to rupees twenty five lakhs and for bumper draw to rupees fifty lakhs.

2. As per section 10 of the said Act, every promoter registered under section 7 shall submit on the first day of every month, to the Assistant Commissioner a statement containing such particulars,as may be prescribed, relating to the draws to be conducted during the month conunencing from the next succeeding month and shall pay in advance the full amount of tax payable by him under the Act. The Government consider that in order to receive the advance tax in such way in respect of the lottery relating to which the tax is to

be paid, a provision that the concerned State Government or Union Territory or Country organising that lottery shall submit.a certificate specifying that the provisions of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the Rules made thereunder have been complied with and also certain other details relating to the lottery, have to be incorporated in the said State Act.

As the Legislative Assembly of the State of Kerala was not in session and the above proposal had to be given effect to immediately, the. Kerala Tax on Paper Lotteries (Amendment) Ordinance, 2010 (53 of 2010), was promulgated by the Governor of Kerala on the 12th day of September, 2010 and published in the Kerala Gazette Extraordinary No. 2076 dated 13th September, 2010.

Though a Bill to replace Ordinance No. 53 of 2010 by an Act of the State Legislature was published as Bill No. 393 of the Twelfth Kerala Legislative Assembly, the same could not be introduced in, and passed by, the Legislative Assembly of the State of Kerala during its session which commenced on the 21st day of December, 2010 and ended on the 3rd day of January, 2011. Therefore, the Kerala Tax on Paper Lotteries (Amendment) Ordinance, 2011 (4 of 2011) was promulgated by the Governor of Kerala on the 22nd day of January, 2011 and the same was published in the Kerala Gazette Extraordinary No.. 150 dated 23rd January, 2011.

Though a Bill to replace Ordinance No. 4 of 2011 by an Act of the State Legislature was published as Bill No. 406 of the Twelfth Kerala Legislative Assembly, the same could not be introduced in, and pased by, the Legislative Assembly of the State of Kerala during its session which commenced on the 4th day of February, 2011 and ended on the 24th day of February, 2011. Therefore, in order to keep alive the provisions of the said Ordinance, the Kerala Tax on Paper Lotteries (Amendment) Ordinanöe, 2011(29 of 2011) was promulgated by the Governor of Kerala on the 17th day ofMarch, 2011 and the same was published in the Kerala Gazette Extraordinary No. 653 dated 18th March, 2011.

.6. The Bill seeks to replace Ordinance No. 29 of 2011 by an Act of the State Legislature.


The Bill, when enacted and brought into operation, would not involve any additional expenditure from the Consolidated Fund of the State.

K. M. MANL

El

EXTRACT FROM THE RELEVANT PORTIONS OF THE KERALA TAX ON PAPER LOflERIES ACT, 2005

• (20 OF 2005)

** ** **

6. Levy of Tax.—(l) There shall be levied and collected a tax on paper lotteries at the following rates, namely:-

(a)Seventeen lakh rupees for every bumper draw; and

(b) Seven lakh rupees in respect of any other draw;

** ** **

10. Payment of tax in advance.—(I) Subject to such rules as may be prescribed, every promoter shall submit on the 1st day of every month, if the first day being a holiday on the imthediate next working day to the Assistant Commissioner a statement containing such particulars as may be prescribed relating to the draws to be conducted during the month commencing from the next succeeding month and shall pay in advance the full amount of tax payable by him under this Act, in respect of the draws shown in the Statement and the amount so payable shall for the purpose of section 12, be deemed to be an amount due under this Act from such promoted.

If default is committed in the payment of tax any month, whether a statement as required under sub-section (1) is filed or not, or if the amount of tax paid is less than the amount of tax payable for any month, the promoter defaulting payment of tax or making short payment of tax shall, in addition to the tax pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax..

If no such statement is submitted by a promoter under sub-section (I) before the date specify or if the statement submitted by him appears to the Assistant Commissioner to be incorrect or in complete, the Assistant Commissioner may assess the promoter provisionally for that month to the best of his judgement, recording the reasons for such assessment, and proceed to demand and collect the tax forthwith on the basis of such assessment, the above said tax shall immediately be adjusted towards the security amount paid under sub-section (I) of section 7.

5

(4) Without prejudice to the actions contemplated under sub-sections (2) and (3) above, the Assistant Commissioner shall cancel the registration of the promoter granted under this Act and on such cancellation of registration, the promoter shall not be entitled to sell lottery tickets within the State

provided that before taking action under this sub-sections (3) and (4), the promoter shall be given a reasonable opportunity of being heard

Provided further that if the promoter makes payment of the defaulted tax with interest the Assistant Cpmmissioner, on application, may register the promoter or such person on payment of registrationlrenewal fees and security at the prescribed rate.

** ** **

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KERALA GAZETTE (2&)O@ uxnxxT

EXTRAORDINARY - (0 (100 WoøGmo

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Thiruvauanthapuram, 181h March 2011

• Vol. LVI ) Friday 2011 QJO(aJ 18 No.

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GOVERNMENI OF KERALA

Law (Legislation-A) 1)cpartnient

NOTIFICAFION -. . .

\ib. 17207/Ldg. A2/2010/12w. Dated, Thiruvananthaparam, • . . 271hJ'halguna, 1932.

• In pursuance of clause (3) of Article 348 of the Constitution of India, the

Gosmor is pleased to authorise the publication in the Gazette of the following

trahslation in English languageof the Kerala Tax on Paper Lotteries

• . . (Amendment) Ordinfrnee, 2011 (29 of 2011).

• By order of the Governor,

K. MADIJUSuDANAN NAIR

• Special Secretary ('Leiw).

1.

U 9.

6

ITranslation in English of '2011-6)0! n!nVI unio.5o1.6)1ciw)nio3 (EO8 (fl1&,(nfl (arwn$1) wlmn3a-i3" published under the authority of the Governor.I

ORDINANCE No. 29 OF 2011

TI (Ii KERAI.A TAX ON PAPER [QuERIES (AMENDMENT) ORDINANCE, 2011

Promulgated by the Governor of Kerala in the Sixty-second Year of the 0 Republic of India.

AN

ORDINANcE

furl/icr to amend I/ic. Kerala Tax on Paper Lotteries Act, 2005.

Ejeunthie. - - WhEREAS, it is expedient further to amend the Kerala l'ax on Paper Lotteries Act, 2005 (20 of2005) for the purposes hercinafterappearing;

AND WhhIREAs, the Kerala lax on Paper.I.otteries (Amendment) Ordinance, 2010(53 of 2010) was promulgated by the Governor of Kerala (in the 12th day of September, 2010:

AND WhEREAs, though a Bill to replace the said Ordinance by an Act of the State Legislature was published as Bill No. 393 of the Twelfth Kerala Legislative Assembly, the same could not he introduced in, and passed by, the Legislative Assembly of the State of Kerala during its session which commenced on the 21st day of December, 2010 and ended on the 3rd day of January, 2011;

ANI) Whi!rwA.s, in order to keep alive the provisions of the said Ordinance, the Kerala ]ix on Paper Lotteries (Amendment) Ordinance. 2011 (4 of 2011) was promulgated by the Governor of Kerala on the 22nd day of January. 2011;

AN!) WhEREAS, though a Bill to replace the said Ordinance by an Act of the State legislature was published as Bill No. 406 of the lwelfth Kerala Legislative Assembly, the same could not be introduced in, and passed by, the legislative Assembly of the State of Kerala during its session which commenced on the 4th day of February, 2011 and etied on the 24th day of February. 201 1:

AND Wrlr:IkEAs, under sub-clause (a) of clause (2) of Article 213 of the Constitution of India, the said Ordinance will cease to operate on the 18th day of March, 2011;

7

ANb'WIIIiREAS, difficulties will arise if the provisions of the said Ordinance

are not kept alive; -

AND WhEREAs', the Legislative Assembly ofk the State'.of.Kerala is not in sessionand the Governor of Kerala is satisfied that circumstances exist which

render it necessary for him to take immediate action;

Now, T.hhIReFoIkE, in exercise, of the powers confetred by clause (1) of Article 213 of the Constitution of Iridia, the Governor of Kerala is pleased to promulgate the following Ordinance:-

I Short 'title and commencement—(I) This Ordinance may be called the

KeralaTax on Paper Lotteries (Amendment) Ordinance, 2011..

(2) It shall be deemed Co. have come into force on the 13th day of

September, 2010.

rarily amen4ed.—During the period of 2. Act 20 of 2005 to be tempo Tax on Paper Lotteries Act, 2005 (20 of operation of this Ordinance; the Kerala

"3

2005) (hereitiafter referred to as the principal Act), shall have effect subject to the amendments specified in sections 3 and 4.

3. Amendment of section 6—In section 6 of the principal Act, in

sub-section (1),—

in clause (a), for the words "Seventeen lakh rupees"; the words

"Fifty lakh rupees" shall be substituted;

in clause (h), for the words "Seven lakh rupees", the 'ords

"Twenty five lakh rupees" shall be substituted.

4. 'Amendment of section 10,—In section 10 of the principal Act, after

• sub-section (4), the following sub-section shall be inserted, namely:-

'(5) Notwitlitanding anything contained in sub-sections (1) to (3), in the case of a lottery organied, conducted Or promoted on behalf of other State or Union Territory or any Country which had entered into a bilateral agreement or a treaty with the Government of India, the advance tax shall be received from - the promoters submitting the applications or on their behalf only on being satisfied on Verification of the applications submitted along with a certificate issued by the respective State Government or Union Territory or Country to the effect that the provisions of the Lotteries (Regulation) Act, 1998 (Central Act 17

- of 1998) or the rules made thereunder have been complied with and also the details stated below furnished by the respective Governnients: -

Li] (•1

Name of the lottery;

Price of the lottery tickets;

Number of tickets prinftd; 1.

Details of the printing press;

(v). Gross value Of the tickets printed;

the address of the selling agents, distributorsand promoters of the State Government;

'Prize structure;

Amount offered as prize mondy;

Interval between the draws: (.2

x) Place where the draw is being conducted;

(xi) Maimer in which draw is conducted'.

5. Repeal andsaving.---. (1) the .Kcrala ix on Paper Lotteries (Amendment) Ordinance, 2011 (4 of 2011) is hereby repeated.

(2) Notwithstanding such rcpeal anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the prindipal Act as amended by this Ordinance,

R. S. c;AvAI,

GOVERNOR.

Eleventh Kerala Legislative Assembly

Bill No. 271

r THE KERALA TAX ON LOTTERIES BILL, 2005

U-.

258/2005.

Eleventh Kerala Legislative Assembly

Bill No. 271

THE KERALA TAX ON LOTTERIES BILL, 2005

A

BILL

• to provide for the levy and collection of tax on the sale of paper lotteries in

the State of Kerala and for matters connected there with or incidental

thereto;

Prea,nble.—WnjgEAs, it is expedient to provide for the levy and collection of tax on the sale of paper lotteries in the State of Kerala.

BE it enacted in the Fifty- sixth year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

Short title, extent and connnencement.—(1) This Act may be called the Kerala Tax on Lotteries Act, 2005.

(2) It extends to the whole of the State of Kerala.

fo (3) It shall come into force at once.

Definitions—In this Act, unless the context otherwise requires,-

(a) "Agent" means, an individual, partnership or body corporate with a legalidentity under any Act of the State or Central Government and who has entered an Agency agreement with the State or the Central Government'or any Union Territory for the sale of lottery tickets in the State and includes Registered Agents. Bulk Agents, Stockists, Sole Selling Agents appointed to conduct Lottery in the State 258/200t.

2

"Assistant Commissioner" means an Assistant Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963)

"Commissioner" means the Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963)

"Deputy Commissioner" means the Deputy Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15, of 1963)

"Deputy Commissioner (Appeal)" means the Deputy Commissioner (Appeal of Commercial Taxes) appointed under the Section 3 of the Kerala General Sale Tax Act, 1963 to hear appeal

"draw" means any method by which the prize winning number or numbers are drawn for each lottery, by operation of the draw machine or any other manual/mechanical method which selects numbers on a random methodology, and where the operation of the randomness is visibly transparent to the viewers

"Joint Commissioner" means the Joint Commissioner of - Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) ;

"Lottery" means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State or any Union Territory

"paper lottery" means any lottery other than on-line lottery;

U) "promoter" means the Government of India or a Government of a State or any Union Territory organizing, conducting or promoting a lottery and includes any person appointed for selling lottery tickets in the State on its behalf by such Government where such Government is not directly selling lottery tickets in the State

(k) "State Government" means the Government of Kerala;

(1) "tax" means the tax levied and collected on iotteries under this Act;

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CUAPTER II

AUTHORITIES

Instruction to subordinate authorities—(I) The State Government or the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit, for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner:

Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions.

(2) All officers and persons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions. -

Jurisdiction of officers.—(l) The Deputy Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cascs or classes of cases as the Commissioner may direct.

(2) The Assistant Commissioners shall perform their functions in ,! respect of such areas or of such promoters or classes of promoters or of

suchcases or classes of cases as the Commissioner may direct.

Change of incumbent of an office—Whenever in respect of any proceeding under this Act, an officer ceases to exercise jurisdiction and is succeeded by another, jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor

Provided that the promoter may demand that before the proceeding is so continued the previous proceedings or any part thereof be re-opened or that he may be heard before any order of assessment is passed against him.

CHAPTER III

LEVY OF TAX ON LOTTERIES

Levy of rax.—(I) There shall be levied and collected a tax on lotteries (paper lottery) at the following rates, namely:-

(a) Ten lakh rupees for every bumper draw; and

El (b) Two lakh fifty thousand rupees in respect of any other draw.

Tax levied under sub-section (1) shall be paid by every promoter

Where the Government of India or a Government or a State or an Union Territory appoints more than one Promoter in the State, one such promoter duly authorized by the respective Government shall pay the tax levied under sub-section (1).

CHAPTER IV

REGISTRATION

7. Registi -ation of prornoters.—(1) Every promoter selling lottery tickets or otherwise, shall get himself registered under this Act in such manner and on payment of such fees and within such period as may be prescribed

Provided that a person ordinarily selling lottery tickets in retai1shall not be liable to get himself registered.

The registration may be renewed from year to year on payment of the prescribed fee until it is cancelled.

Nothing contained in this section shall apply to the Government of India or Government of any State or Union Territory except when it sells the lottery tickets itself.

CHAPTER V

RETURN, ASSESSMENT, PAYMENT, RECOVERY AND COLLECTION OF TAX

8, Returns and assessment—(I) Notwithstanding anything contained in section 10, every promoter liable to get himself registered under this Act shall submit a return to the Assistant Commissioner for such period and in such manner containing such particulars as may be prescribed.

- (2) Before any promoter submits any return under sub-section (1), he shall in the prescribed manner, pay in advance under section 10, the full amount of tax payable by him for the period to which such return relates and shall furnish alongwith the return satisfactory proof of the payment of such tax, and after the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.

• (3) If the Assistant Commissioner is satisfied that any return submitted under sub-section (1) is correct and complete, he shall ases the promoter on the basis thereof.

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II no return is submitted by the promoter under sub-section (1)

before the period prescribed or if the return submitted by him appears to the

Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment:

Provided that before taking action under this sub-section the promoter

shall be given reasonable opportunity of being heard.

While making any assessment under sub-section (4), the

Assistant Commissioner may also direct the promoter to pay in addition to the

tax assessed a penalty equal to two times of the amount of tax due that was not

disclosed by the promoter in his return or in the case of failure to submit a

return two times of the tax assessed.

9. Assessment of draw escaping assessment.—(l) If the Assistant

Commissioner has reasons to believe that any draw has escaped assessment to tax or has been assessed at a rate lower than the rate at which it is assessable

under this Act, the Assistant Commissioner may, notwithstanding the fact that assessment in respect of such draw was already before him at the time of

assessment or reassessment, but subject to the provisions of sub-section (3), at any time within a period of four years from the expiry the period to which the

tax relates, proceed to assess or reassess to the best of his judgment the tax

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payable by the promoter in respect of such draw after issuing a notice to the

promoter and after making such enquiry as he may consider necessary.

In making an assessment under sub-section (I) the Assistant

Commissioner may, if he is satisfied that the escapement from assessment is

due to wilful non-disclosure of the draw by the promoter, direct him to pay in

addition to the tax assessed under sub-section (1) a penalty equal to two times

of the tax so assessed:

Provided that no penalty under this sub-section shall be directed to be paid unless the promoter has been given a reasonable opportunity of being

heard.

In computing the period of limitation for assessment under this

section the time during which an assessment has been deferred on account of any stay order grantS by any Court or other authority or by reason of the fact

that an appeal or other proceeding is pending, shall be excluded:

Provided that nothing contained in this section limiting the time within

which any action may be taken or any order, assessment or reassessment may

be made, shall apply to an assessment or reassessment made on the promoter

in consequence of, or to give effect to, any finding direction or order made

under Sections 14 to 17 or any judgment or order made by the Supreme Court,

the 1-ugh Court or any other Court.

10. Payment of tax in advance—(I) Subject to such rules as may be prescribed, every promoter shall submit on the 1st day of every month, if the first day being a holiday, on the immediate next working day, to the Assistant Commissioner a statement containing such particulars, as may be prescribed relating to the draws to be conducted during the month commencing from the next succeeding month and shall pay in advance the full amount of tax payable by him under this Act, in respect of the draws shown in the Statement in respect of the succeeding months and the amount so payable shall for the purpose of section 12, be deemed to be an amount due under this Act from such promoter.

If default is committed in the payment of tax for any month, whether a statement as required under sub-section (1) is filed or not, or if the amount of tax paid is less than the amount of tax payable for any month, the promoter defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.

If no such statement is submitted by a promoter under sub-section (1) before the date specify or if the statement submitted by him appears to the Assistant Commissioner to be incorrect or in complete, the Assistant Commissioner may assess the promoter provisionally for that month to the best of his judgment, recording the reasons for such assessment, and proceed to demand and collect the tax forthwith on the basis of such assessment.

Without prejudice to the actions contemplated under sub-sections (2) and (3), the Assistant Commissioner shall cancel the registration of the promoter granted under this Act and on such cancellation of registration, the promoter shall not be entitled to sell lottery tickets within the State

Provided that before taking action under sub-sections (3) and (4), the promoter shall be given a reasonable opportunity of being heard

Provided further that if the promoter makes payment of the defaulted tax with interest, the Assistant Commissioner, on application may register the promoter or such person on payment of renewal fees at the prescribed rate.

11. Payment and recovery of tax—(I) The tax or any other amount due under this Act shall be paid in such manner and within such time, as may be prescribed.

(2) If default is made in making payment in accordance with sub-section (1),-

(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property

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of the promoter including any person appointed for selling lottery tickets jointly and severely, liable to pay tax under this

Act;

(ii) the promoter liable to pay the tax or any other amount due under this Act shall pay a interest equal to two per cent of the amount of tax or any other amount due remaining unpaid for each month after the expiry of the time specified under sub-

section (I).

Explanation: For the purposes of clause (ii), the interest payable for a

part of a month shall be proportionately determined.

Any amount, which remains unpaid under this Act after the due

date of payment, shall be recoverable from a promoter including any person appointed for selling lottery tickets jointly and severely in the

manner specified under this Act.

Any tax due or assessed or any other amount due under this Act

from a promoter or any other person, may without prejudice to any other mode of colLection be recovered, as if it were an arrear of land revenue.

12. Recovery of tax, penalty or any at/icr amount, from certain other

persons.—(l) The Assistant Commissioner may at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the promoter at his last address known to the Assistant Commissioner, require any person from whom money is due or may before due to the promoter or other person who holds or any subsequently hold money for or on account of the promoter

or other person to pay to the Assistant Commissioner, either forthwith upon the money become due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the promoter or other person in respect of arrears of tax or penalty or the wholc of the money when it is equal to or

• less than that amount.

Any person making any payment in compliance with a notice, under sub-section (1) shall be deemed to have made the payment under the authority of the promoter or other person and the receipt of the Assistant Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.

Any person discharging any liability to the promoter or other

pers ft on aer receipt of the notice referred to in this sectiOn' shall be personally, liable to the Assistant Commissioner to the extent of theliability discharged or to the extent of the liability of the promdter for the amdUnt due

under this Act, whichever 'is less.

'fri

Where any person to whom a notice under this section is sent, proves to the satisfaction of the Assistant Commissioner issuing such notice, that the sum demanded or any part thereof is not due and payable by him to the promoter or other person or that he does not hold any money for or on account of the promoter, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the Assistant Commissioner.

Any amount which a person is required to pay to the Assistant Commissioner or for which he is personally liable to the Assistant Commissioner under this section shall, if it remains unpaid, be charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.

For the purpose of this section, the amount due to a promoter or money held for or on account of a promoter or other person by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such promoter or other person to such person and as may be lawfully subsisting.

13. Tax payable on transfer of business, assessment of legal representatives, etc—(I) When the ownership of the business of a promoter other than a Government is transferred, the transfer or and the transferee shall jointly and severally be liable to pay any tax or penalty or any other amount remaining unpaid at the time of transfer or that may become payable in respect of such business after the date of transfer but relating to the periods upto the date of transfer and for the purpose of recovery from the transferee, such transferee shall be deemed to be the promoter liable to pay the tax or penalty or other amount due under this Act.

Where any firm is liable to pay any tax or penalty or any other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.

When a firm liable to pay the tax or penalty is dissolved, the assessment of the tax and imposition of penalty shall be made as if no dissolution of the firm and the legal representative of any such person who is deceased shall be jointly and severally liable to pay the tax or penalty assessed or imposed.

Where a partner of firm liable to pay any tax or penalty or any other amount under this Act retires, he shall, notwithstanding any contract to the contrary,be liable to pay any tax or penalty or any other amount remaining unpaid at the time of his retirement, and any tax or penalty or any other amount due upto the date or retirement, though unassessed.

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(5) Where a promoter dies, his executor administrator or other legal representative shall be deemed to be the promoter for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased promoter.

CHAPTER VI

APPEAL AND REVISION

14. Appeals—(I) Any person objecting to an order affecting him passed under the provisions of this Act by the Assistant Commissioner may appeal to the Deputy Commissioner (Appeal) (hereinafter called the Appellate Authority) of the concerned jurisdiction.

(2) The petition shall be preferred within thirty days from the date of communication of the order appealed against.

(3) No appeal against the order shall be entertained by the Appellate Authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal.

(4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.

(5) In disposing of an appeal, the Appellate Authority, may, after giving the appellant a reasonable opportunity of being heard,-

confirm, reduce, enhance or annul the order

pass such orders as it may think fit, for reasons to be recorded in writing

(6) Every order passed in an appeal under this section shall, subject to the provisions of sections 17, be final.

15. Revisional powers of Deputy Com,nissioner—(l) The Deputy Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under Section 14, for the purpose of satisfying himself as to the legality or propriety of such orderor as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order. with respect thereto as he thinks fit: . .

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Provided the power under sub-section (1) shall be exercised within a period of two years from the date on which the order was passed.

No order enhancing any assessment shall be passed under sub-section (1) unless the promoter has been given an opportunity of being heard.

Every order passed in revision under this section shall subject to the provisions of sections 16 and 17 be final.

Revision by the Cotninissioner.—(1) The Commissioner may on his own motion call for an examine the record of any order passed or proceedings issued under this Act, if he considers that any order passed or proceedings issued therein by any officer subordinate to him is erroneous insofar as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the promoter 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 cancelling the assessment or directing a fresh assessment

Provided that the power under sub-section (1) shall be exercised only within a period of four years from the date on which the order sought to be revised was passed

Provided further that the Commissioner shall not exercise any power under sub-section (1), if the time for appeal against the order has not expired or the order has been made the subject matter if an appeal to the Deputy Commissioner (Appeal).

(2) Every order passed in revision under this section shall, subject to the provisions of section 17, be final.

Rectification of mistakes' —(1) With a view to rectifying any mistake apparent on the face of the record, the Assistant Commissioner or the Appellate Authority or the revisional authority, may, at any time, within two years from the date of an order passed by it, rectify the mistake in such order:

Provided that any rectification which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter shall not be made unless the Assistant Commissioner or the Appellate Authority or the Revisional Authority, as the case may be, has given notice to the promoter of its intention, to do so and has allowed the promoter a reasonable opportunity of being heard.

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Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the Authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.

An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.

CIJAvrER VII

MISCELLANEOUS

18. Accounts and records to be maintained by promoters and oilier

persons—(l) Every promoter or other person registered or liable to be registered under this Act, shall keep and maintain true and correct accounts and such other records as may be prescribed, relating to his business, showing such particulars as may be prescribed.

All such accounts and records shall be retained by the promoter or other person in his safe custody until the expiry of four years after the end of the year to which they relate or until the assessment reaches finality, whichever is later.

Where such promoter is a party to an appeal or revision under this Act, he shall retain, until the appeal or revision is finally disposed of, every record and accounting document that pci -thins to the subject-matter of the appeal or revision.

19. Production and inspection of documents and powers of entry, search and seizure.—(l) Any officer authorized by the State Government or Commissioner in this behalf. may for the purpose of this Act shall have the power,-

(a) to enter and inspect the place of business of any promoter or other person carrying on business in lottery or any other place. where it is believed by such Officer that business is being carried on or accounts including documents are being kept by such promoter or person

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to direct such promoter or person to produce at such time and at such place accounts, registers and documents relating to his business activities for examination

to enter and inspect the lottery tickets in the possession of the promoter or in the possession of any other person on behalf of such promoter, wherever such lottery tickets are kept

to enter and search such places, including the search of the promoter or person acting on behalf of the promoter found there, where concealment of facts relating to the business are suspected

to seize any accounts, registers or documents from the promoter or other person, where he has reason to suspect that a promoter or other person is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the promoter or any other person from whose custody such accounts, records or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary

to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or lottery tickets are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or any part of the godown or building when called upon to do so;

to break open the receptacle, godown or building or part of the godown or building where the owner or the person-in-charge of the business or the person-in-occupation leaves the premises or, after an opportunity having been given to him to do so, fails to open the receptacle, godown or building or part of the godown or building, and to prepare a list of the goods and documents found therein

to record the statement of any promoter or his manager, agent or servant, to take extracts from the records found in any premises and to put identification marks on accounts, registers, documents or goods

to seize any stock of lottery tickets, which are found in possession of a promoter or in the possession of any person on behalf of a promoter and which are not accounted for in his accounts, records or documents maintained in the course of his business, and a list of lottery tickets including any device

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or contrivance used to issue lottery tickets so seized shall be prepared by such

officer and a copy thereof shall be given to the promoteror, any other person

from whose custody such lottery tickets, device or contrivance are seized

(j) in circumstances where it is not possible to seize the accounts,

records or documents under clause (e) or the lottery tickets under clause (i), to

serve on the owner or the person who is in immediate possession or control

there from an order that he shall not remove, part with or otherwise deal with

them except with the prior consent of such Officer, and after serving such order

to take such steps as are deemed necessary to secure the items referred to in the

order.

Where the records and accounts under this Section are

• maintained by electronic means, the promoter shall provide such access to such

accounts and records as may be required by the officer authorized under sub-

section (1).

The powers conferred on the officer under clauses (d) to (g) and

(i) of sub-section (1) shall be exercised in accordance with the provisions of the

Code of Criminal Procedure, 1973 (Central Act 2 of 1974), and the power to

enter a promoter's or other person's place of residence shall be authorized by an

officer not below the rank of Deputy Commissioner.

The accounts, registers, records, including computer hardware

and software, and other documents seized under sub-section (1) shall not be

retained by such officer for a period not exceeding one hundred and eighty days

from the date of seizure, unless the reasons for retaining the same beyond the

said period are recorded by him, in writing and the approval in any case shall

not be for more than sixty days at a time.

There shall be a presumption in respect of devices, contrivances,

accounts, registers or documents found at any place of business that they relate

• to that business, unless the contrary is proved by the promoter or person whose

business occupies that place.'

The promoter or person from whom lottery tickets have been

seized under clause (i) or sub-section (1) may appear within a period of seven

days against seizure of the lottery tickets.

20. Burden of proof —(I) For the purposes of payment or assessment of

tax, the burden of proving that any claim to payment of tax on the draw

relating to any lottery tickets is correct, shall lie on the promoter or other

person selling lottery tickets as a distributor or selling agent or any-other

capacity.

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Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him, the Assistant Commissioner shall, on detecting such issue or production, direct the promoter or person issuing or producing such document to pay as penalty, three times the tax due in respect of such claim.

Before issuing any direction for the payment of the penalty under this section, the Assistant Commissioner shall give to the promoter the opportunity to show cause in writing against the imposition of such penalty.

CHAPTER VIJI

PENALTJES, OFFENCES AND POWER TO MAKE RULES

21. Penalty relating to registration.—(l) A promoter who, without reasonable cause, fails to apply or registration within the time prescribed shall be liable to a penalty of one lakh rupees.

Any other person who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of one lakh rupees.

The power to levy the penalties shall be vested in the Assistant Commissioner.

22. Penalties relating to statement or returns.— (1) A promoter or other person who fails to furnish a statement or return or who fails to pay the tax due on any statement furnished as required under section 10 shall be liable to a penalty of one thousand rupees for each day of default in addition to a further penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, together with any tax or interest due.

(2) The powers to levy the penalty i.iider this section shall be vested in the Assistant Commissioner.

23. Penalties relating to the keeping of records.—(1) Any promoter or other person who fails to keep and maintain proper records, in accordance with sub-section (1) of section 18 shall be liable to a penalty of ten thousand rupees and, in addition, two thousand rupees per day for the failure so long as it continues:

Provided that no penalty shall be imposed. unless an opportunity to show cause against such imposition of penalty is given.

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Any promoter or other person who fails to retain records and accounts in accordance with sub-section (2) of section 18 shall be liable to a penalty of twenty thousand rupees:

Provided that no penalty shall be imposed unless an opportunity to show cause against such penalty is given.

The power to levy the j,enalties under this section shall be vested in the Assistant Commissioner.

24. Penalties relating to production of records and furnishing of information—Any promoter or other person who on demand by the authorized officer fails to produce any records or furnish any information in accordance with the requirements of this Act, shall be liable to a penalty of ten thousand rupees and, in addition, two thousand rupees per day for the failure so as long as the failure continues:

Provided that no penalty shall be imposed upless an opportunity to show cause against such penalty is given.

25. Penalties relating to seals and to unaccounted lottery tickets.— (1) Any person who removes, or in any way tampers with, a seal of the lottery ticket shall be liable on conviction by a Court, not inferior to that of a Magistrate of the First Class, to a fine of not less than ten thousand rupees but not exceeding fifty thousand rupees and imprisonment for a period not less than fifteen days but not exceeding one year.

Any person or promoter who is found to be in possession of unaccounted lottery tickets shall be liable, to a penalty of twenty thousand rupees:

Provided that no penalty shall be imposed unless an opportunity of show cause against such penalty is given.

The power to levy the penalty under sub-section (2) shall be vested in the Assistant Commissioner.

26. Obstruction of Officers and Public servants in the discharge of duties—Any person who obstructs, hinders, molests or assaults an authorized officer or any other public servant assisting him in the performance of his duties under this Act, or does anything which is likely to prevent or obstruct any search or production of evidence, shall on conviction be liable to a fine of not less than ten thousand rupees but not exceeding fifty thousand rupees and imprisonment for a period not less than fifteen days but not exceedinjone year.

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Fraudulent evasion of tax—Without prejudice to the provisions of sections 21 to 26, if any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakh rupees or double the amount of the tax evaded, whichever is the higher or to imprisonment for a period of not less than six months but not exceeding five years, or to both.

Cognizance of offences.—No Court shall take cognizance of any offence punishable under Section 27 except on an application by the Deputy Commissioner having the jurisdiction.

Compounding of offences.—(l) Where any promoter or other person has committed an offence under sub-section (1) of Section 25 or Section 27, the authorized officer may, on admission by such promoter or the person in writing and upon his option to compound at any time prior to the commencement of the Court proceedings relating thereto, compound such offence and order the promoter or person to pay such sum of money as specified by the authorized officer, provided it does not exceed the amount of the fine prescribed for the offence in addition to any tax and interest due.

(2) Furnishing of a cheque or any other instrument towards payment of a sum by any such promoter shall be deemed to be an application for compounding the offence.

(3) Where the authorized officer compounds an offence under this section, the order referred to in sub-section (1),-

shall be in writing and specify the offence committed, the sum of money to be paid and the due date for the payment;

shall be served on the promoter or person who committed

the offence; shall be final and not subject to any appeal; and

may be enforced in the same manner as a decree of a court for the payment of the amount stated in the order.

(4) When the authorized officer compounds an offence under this section, the promoter or other person concerned shall not be liable to prosecution in respect of such offence or to any further penalty under this section and such promoter or other person shall have no right to appeal against

such proceedings.

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30. Offences by companies.—(l) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of. or is attributable to, any neglect on the part of. any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation For the purposes of this section,-

"Company" means any body corporate and includes a firm or other association of individuals; and

"Director", in relation to a firm, means a partner in the firm.

31. Power to remove difficulties—if any difficulty arises in giving effect to the provisions of this Act, the Government may by order do anything not inconsistent with such provisions, which appear to them necessary for the purpose of removing the difficulty:

Provided that no order shall be made under this section after the expiry of two years from the commencement of this Act.

32. Bar and limitation to certain proceedings.—(l) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government, for any act done or purported to be done under this Act without the previous sanction of the State Government.

(2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of the functions imposed by or under this Act.

258/2005.

(3) No suit shall be instituted against the State Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.

33. Bar of jurisdiction of Courts.—Notwithstanding anything contained in any law for the time being in force, no suit or other proceedings shall be entertained by any court, except as expressly provided for under this Act, to set aside or modify any assessment or other proceedings commenced by virtue of the provisions of this Act, and no such court shall question the validity of any assessment, levy of penalty or interest nor grant any stay of proceedings or recovery of any amount due under this Act.

34. Appearance before any Authority in proceedings—Any person who is entitled to appear before any Authority in connection with any proceeding under this Act, may be represented before such authority,-

by his relative or a person regularly employed by him if such relative or person is duly authorized by him in writing in this behalf;

by a legal practitioner.

35. Power to summon persons to give evidence—The Authorities under this Act shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (CentralAct V of 1908 ), for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act.

36. Power to make rules—(I) The Government may by notification in the Gazette make rules for carrying into effect the provisions of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely;-

all matters expressly required or allowed by this Act to be prescribed;

determination of liability of any person for purposes of registration;

the assessment to tax under this Act of business which are discontinued or the ownership of which has changed;

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compelling the submission of statements or returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation

securing that returns furnished or accounts or documents produced or evidence of any kind given under this Act before any prescribed authority or any appeal or evasion from any decision of such authority are kept confidential

(fi the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act

(g) the procedure to be followed by the Appellate Authority; • (h) the value of Court fee Stamp to be affixed on appeals, applications or revisions

(I) the procedure for inspection and taking copies of records, receipts, accounts

the fees payable for the grant of duplicate certificates of registration or copies of such certificates or of any other document

the maintenance of documents or accounts of receipts or purchases and sales of lottery tickets by promoters or persons and the time for

k, which they should be preserved

(1) generally regulating the procedure to be followed and the - forms to be adopted in proceeding under this Act;

(m) any other matter for the purposes of this Act.

(2) Every rule made under this Act shalt be laid as soon as may be after it is made before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so

, laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

STATEMENTS OF OBJECTS AND REASONS

The Government have decide to levy and collect tax on paper lotteries sold in the State of Kerala and to bring a separate Legislation for the purpose.

The Bill seeks to achieve the above object.

20


The Bill if enacted and brought in the operation would not involve any additional expenditure out of the Consolidated Fund of the State;

MEMORANDUM REGARDING DELEGATED LEGISLATION

Sub-clause (1) of clause 7 of the Bill seeks to empower the Government to prescribe the manner and fix the fees for every promoter to get himself registered under the Act.

Sub-clause (1) of clause S of the Bill seeks to empower the Government to prescribe the particulars and the manner and period for submitting a return by the promoter.

Sub-clause (2) of clause 8 of the Bill seeks to empower the Government to prescribe the manner for payment of tax in advance.

Clause 10 of the Bill seeks to empower the Government to prescribe the particulars and the manner for submitting a statement of particulars relating to the draws to be conducted.

Sub-clause (4) of clause 14 of the Bill seeks to empower the Government to prescribe the manner and form for filing appeal.

Sub-clause (1) of clause 18 of the Bill seeks to empower the Government to prescribe the manner in which every registered promoter shall keep and maintain accounts and records.

Sub-clause (1) of clause 31 of the Bill seeks to empower the Government to issue order, not inconsistent with the Act, to remove any difficulties that may arise in giving effect to the provisions of the Act.

Clause 36 of the Bill seeks to empower the Government to make rules by notification in the Gazette for carrying into effect the provision of the Act.

The matters in respect of which rules may be made or orders may be issued are of an administrative nature or matters of detail. Further, the rules,

0 after they are made, are subject to the scrutiny by the Legislative Assembly. The delegation of legislative power is, thus, of a normal character.

VAKKOM PURUSHOTHAMAN

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.

H Goverothent bf Kerala keg. No. rn KUfV!l2/2003-20O5

KERALA GAZETTE :® cncroo6 EXTRAORDINARY:

euormowaoGrno PUBLISHED BY AUTHORITY

w1&øThwizo1 1s(um)crp(

. .Thiruvan authapu rain, 23rd April 2005 VOL. L - Saturilay- , 2005_nanJla3 23 NO. 1 - _- 849 oJae'o 50 .J - 1thnimnnjao, 3rd Vaisakha. 1927 mniJa J

uaoil 192-7c-JoDa6uo3 * ---- ------------ - - ------

- .GOVENMBNT; OF KEtC\LA

Taxes (I-!) Uepartnx-nt

NGFIRCATION

G 0. fl No. 71,2095/rD. - Dated, Thinn'ananthapurarn, 23rd April, 2005.

In pursuThce of claise (3) of Article 348 ofihc constitikitioxi of india, the 5ovêruor is pleased to atithorise the pnbhcatioii in the gazette of the following translatioa in the English language of the Keral-a Tax on 4'ap.er Lotteries Rules, 2005.

• H . - - By ordet of the GQvernôr,.

- - P.. MAiM PAh'rIYAN,

- , -- - : - 'Secreu'y Ip Govern,ncnL -

33!157/2005!DTP -- --

•1%

2 .. 4

THE KERALA TAX ON PAPER, LOTTERIES RULES, 2005

(Translation in English of the "200Uei Jry m1anfl aJ6m3u&' published under the authority of the Governor) - -

S. R. 0. No. 371/2005.—I11 exercise of the powers conferied by subsections (1) and (2) of seëtion 39 of the Kerala Tax on taper Lotteries Act, 2005 (20 of 2005),. the Government of Keralä hereby make the following rules, namely :_.L

- RULES

I. Short title, application and commenceftcnt.—(l) These rules may be - called the Kerala Tax on Paper Lotteries Rules, 2005.

They shall apply to the whole of the State of Kerala.

They shall come-into force at once.

2. Definitfons.—(1) In these rules, unless the context otherwise' requiries,-

"Form" means a form appended to these rules; . r "Act" means the Kerdla Tax on Paper Lotteries Act, 2005 .*

(20 of 2005); .1 . . . .

"Section" mean!'a section of the Act.

(2) All btheL words and expression used herein- and not defined in these Rules shall have the meaning respectively assigned to them in the Act.

3. Registration of prontoters and other persons.—(l) E very promoter or person liable to get himself registered under the Act shall apply for registration in Form 1, to the Assistant Commissioner of the area in Which principal place relating to activity of lotteries is located, at least fifteen days before the -conmiencement of supply, distrfbution or sale of lottery tickets or any activ' relating to lotteries in the - Stateeither. directly by lñmself"or through atiy bther pefson.

(2) Every application shall he made, signed and verified in the case of tl$ activity of organizing, conducting or promoting a lottery including -supplying, distributing and selling of ,lottery tickets carried on by,--'

an individual, by the proprietor or by a person having due authority to act on behalf of such ptop'rietoi:

a firm, by, the Managing Partner or a duly authorized partner thereof; .

a body cbrporate, by the Managing Director thereof or by a, Director or a person duly authorized to act on its beha1f, -

an association of individuals to which sub-clause (b) or (c) does not apply, by the principal officet or person managing the activity.

Every person singing and veri'ing an applicati'u for registration in the capacity specified in clause (a), (b)ç (c) or (d) of subrule (2) shall also finiish with the application tWo copies of hi§ recent photograph in passport size duly attested by a Gazetted Officer at the time of registration and shall also furnish such photograph once in every two years.

Every application under sub-rule (1) made by a promoter shall be Sccompanied by a registration fee of ten thousand rupees which shall be paid by

a Demand Draft, in favour of the Assistant Commissioner of competent jurisdiction.

TheAssistant Conu issioner receiving the applicatiàn shall, if he is satisfied after making such enquiry. as he thinks necessary, that the particulars contained in the application are correct and complete, requite the promoter to furnish security deposit of npees Ten lakhs by way of crossed Demand Draft in favour of the Assistant Commissioner or competent jurisdiction and on

• furnishing such security deposit register the promoter or other person and grant him a Certificate of Registration in the FQrm 2 and also a copy of such certificate for every place in which any activity relating to lotteries is carried on within the State other than the principal place of business, mentioned therein- on payment of a fee of rupees one hundred for each copy, and such certificate shall be held by the promOter or person subject to the provisions Of the Act and the rules and to the festrictions and conditions specified in the certificate.

When the Asistant Cinimissioner is not satisfied that the particulars btontained in'the application are correct and complete, he shall reject the

application for reasons to be'recordid in writing:

Provided that 5A rejection shall not be made before giving the applicant •i opportunity of being heard in the matter -

Every promoter and every person registered shall, until his Registration is cancelled, continue to pay a retiewal fee equivalent to the 'Registration fee specified under sub-rule (4), for every year subsequent to that in

- which he applied for Regitration, within fifteen days after the commencement of that year. - - - -

lvery Registration Certificate granted under sub-rule (5) stiall be - • deemed to have been granted personally to the promoter or person specified

therein, and such Certificate of Registration shall not be sold or transferred. '

- 4

11 (9) The Certificate of Registraiitn granted under this rule shall be-exhibited at a conspicuous place within the premises of the principal place of business mentioned in the certificte and a copy of such cenificte shall also be

- exhibited at a conspicuous place within the prermses of every other place of • .. businessmentioned in the certificate or in which activity relating to lotteries is

carried.. ..

Every person rógistered, who discontinues or transfdrs his activity relating to lotteries or where the Registration Certificate is'6ancelled shall - - forthwith surrender to th; Assistant CoinTruissioner the Certificate of Regisiration nd the copies thereof, if ariy, granted to him.

. The transport of fatten' ticAtts shall be -accompanied by a cerfie4

copy of the regi3tration certificate duly authorised by the promoter

4.. Aufendmn1%f.Regisrradon Certificate—Where a promotei or other person desires that the Certificate of Registration granted to him under these rules has to be amended, he shall subnuan application, for this purpose to the Assistant Commissioner setting out the specific matters in respect of which he desires such amendment and the reason therefore, together with the certificate of regisration and any copies thereof, granted to hith and the Asistnt Commissioner may, if satisfied with the reasons given, -make such ameridments as

•

the officer thinks necessary, in the certificate of registration andany copies thereof, granted to him.

5. Issue of dupliTcate Registration CL'rtzficate.-Where a registration certificate granted under these rules is lost, destroyed, defaced or mutilated, d4plicatecopy of the crtificate of registration ma'.be granted by the Assistant' Commissioner if he is satisfied of stichioss, destruction, defacement or mutilationow on payment of 'a fee of one thousand rupees by way of crossed Demand Draft in favour of the Assistant Commissioner of competent jurisdiction.

6.. Payment of tax in aYlvaeice, etc.—(-l) The statement under sub-sectio1 (l) of scction 10 shaH be in Forth 3 and shajl be sent in dtiplic4te to the Assistant Cohimissioner and shall be .accompanied by crossed Den%an4 Draft in favour of the Assistant Commissioner , encashablet a Bank situated in the place. of location of the office of the Assistant Commissioner for- the full amount of tx payable by him on the basis of sudh statement of the promoter.

2) A notice for provisional assessment for non payjnent of advpnce tax shall be in Form 4 and that.for short payment shall be in Forth 5. -

4

I.. -

5

7. Farm ofrethrn and issessinent.--(l) The retarn to he submitted by a promoter under section 8shall be in Form 6 and such return shall contain the details of dmws rela4ng to a mOnth.. - . -

(2) (a) The return in Form 6• shall he s.ubrnitted by the promoter in duplicate to the Assistant Commissidner so as to reaph him within Wn days after the close of the month to which it relates.

Every promote shall submit along with the, return crossed 'Demand-Draft •n favour of the Assistant COmmissioner for the frill 'amount of the tax payqble for the month on the basis of the returk after deductiig

: therefrom advance taxes ahndy paid for the. year.

If the hill amottnt. of tax payable tinder clause. (b) is not paid along with the return, the Assistant Commissioner shall serve upon the pror4ioter a notice in Form 7 'and the promOter shall pay the añmunt of tax not -paid with interest under clause (ii). ois-ection (2) of Seètion 11 demanded in the notice within fifteen days fron; the date of service of the notice.

- . (3) . On recCit of the return in ?oçn 6 the Assistant Commissioner shall,

- if satisfied after such scrutiny of accounts and such enquiry as he considers necessary, thai the return is corrett and -complete, fnaily asses's on the basis of the retani;the tax payable under the Act fbrhe month.

(4) Before making the assessment to the best of his judgement under sub-section (4) of Section 8, the Assistant Commissioner shall,H- -

if no return ub,niitted by the 'promoter, issue a ijotice in Form 8

and

if the return subthitted by the promoter 'appears. to the Assistant Commissioner to be inconeqt or incomlete, issue a notice in Fonn 9.

(5) Every- other person liable to submit'a retuui under Section 8 shall: submit a retirn in Form, 10 in duplicatp along with the declarations specified under sub-rule (6) of Rule 10, to the Assistant Commissioner so as to reach him.within ten days after the close of the month to 'which it relates.

s: Adjustment after final assessment—After niaking the final assessnnnt under subru1e (3) 'or (4)' of'Rulc 7, the Assistant Commissioner shall serve upon the promoter a notice in 'Form 11' demanding payment of anyamountdue.or a notice in Forth J 2 along with a refund payment 'brdef in Form '13 oT a refund, adjustment order in Form 14 or both, after adjusting any tax already paid in advance -towards the.- tax finally assessed.

t

6

Assessment of draw escaping asses5,ncnt.—The Assistant Coniñssioner shall seive on the.,promoter on whom an assessment has beth made under section 9, a notice in Form 12, subject to such modifications as may be necessary.

PA - Ill,

ACCOUNTS

Npture of accounts -and records to be maintained by promoters and other persons.- —(1) (a) Every promoter and every person registered under the Act shall- issue an invoice or bill of sale at the time of supply or distribution or sale of lottery tickets and such invoice or bill of -sale shall accompany the lottery tickets in transit. - - -

(b) An invoice and a sale bill shall contain the following details, namely:-- - -

(i) a consecutive serial number; - - - - -

(ii)- the date of its issue; - - --

the name, address and registration number of the supplying or - distributing or selling -promoter or other person; - -

the name and address of the person receiving or buying the lottery tickets; - - - - -

name or description and date tf the draw relating to the lottery tickets;

the quantity of lottery tickets;

the value of lottery4 ticjcets; and

signature of the supplying,, distributing or se4jing promoter or other person or his agent. - - - -

(c) The invoice or bill of sale siall bear a serial number which shall run - from one to not less than ten thousand and each series of invoicesor bills of sale shall be distinguished by one or more alphabets and every such invoice or bill of sale shall be prepared in duplieate and one copy of which shall be issued to the receiver or purchaser and the other copy shall be retained by the promoter or other person. - -

(d) Any pronjpter or person issuing invoice or.bill ofsale through a mechanized device without facili'. of printing a counterfoil or duplicte shall prepare a duplicate -of all such tpvoices or bills of sale at theclose of each day.

Every promoter and every persdn liable to get himself registered under the Act, shall keep and maintain a true and correct'account of his transactions in Malayalam or English, showing the particulars of the lottery -' tickets procured or brought or putchased and distributed or sold turd held in stock by mm and the value thereof separately -together with the documents relatiug to such transactions of procurement of purchase or distribution or sale, and the draws heW. -

Evéiy such ptomoter or person shall keep separate accoUnts in r&spect of each draw.

Every such -promoter or person shall keep the current- books of account including computer hardware and software used in maintenance of

0- - accounts and records, at the pldce or places of business or where any activity ielating to lotteries is carried on, mentioned in the Registration Certificate and every procurement, purchase, supply, distribution or sale of lottery tickets shall be brought to iccouit immediately after the said transaction.

Every such promdter or person.shall mairain a daily stock account oP lottery'tickets in resct of each draw and such accoiufl sliall'contaih particulars of receipts or purchases, supplies or deliveries or sales and balance of stocks for each place of his business including aw godown.

(a) Every person where he is not liale.io tax in respact of any draw by reason of he not being the promoter furnish to the Assistant Commissioner a declaration in Form 1-5 obtained fjom the promoter and the promoter shall issue the declaration to such person.

- (b) Every promoter who is requircd to issue such declaration shall obtain the form on payment of one rupee per form from the Assistant Commissioner and shall furnish to the pevson. supplying, distributiffg or selling lottery tickets relating to any draw organized, con4ucted or promoted by such promoter; the original and duplicate portion thereof duly filled in and signed' by him or by any responsible person authorized by, hinl-'iñ 'this behalf and shall retain thejriplicate with him, duly acknowledged by such person.

(c) No promotet shall give a declaration except in the form obtained by hint on application from the Assistant Commissioner, and not declared - obsolete or invalid under this q.le.

- (d) ..A person who claiths exemption from liability to tax in respect of any lottery shall attach to his return in which such lottery is included, the portion marked "oitgthaiZ of the declaration received by him from the pr9moter and shall also produce for inspection and portion of it marked 'duphcate", if the-Assistailt Commissioner, in his discretion, directs him- so to do. ' -

8 (e) Every declaration form obtained from the Assistant Commissioner

by a promoter shall be kept by him in safe custody apd he shall be personally responsible for the. doss, destruction or theft of any such form. o.r any loss of revenue to the State Government, resulting directly or indirectly from such theft or loss.

(fl Account of the declaration forms shall be maintained by a promoter in the form of a ngister in Form 16 and an updated abstract of said accounts shall be furnished by the promoter-lb the Assistant Commissioner and in any cae, a complete mbnthly abstract thereof shall be furnished by him along with the return for each month,

If any declaration in Form 16 is lost destroyed 'or stolen, the promoter shall repoit the fact to the Assjstarfl Commissioner immediately; and as directed by the As4stant Commissioner make appropriate entries in the remarks column of the register in Form 16 and take suih othet steps to issue publiè notice of the loss, destruction or theft.

Where a blank or duly completed form of declaration m F,orni L6 is lost in the custody of either the issuing promoter of the receiving person, such promoter or the person. shall furnish in rcspqct of every such form an indemnity - bond to his Assistant Commissioner, tbr such sum as the Assistant Conimissionen. may, having regard to th? circumstances of thp case fix:

Provided that where more than one dcciaratiori form is,losr, the promoter nay ftirnish one such indemnity bend to cover all We declarationform so lost.

Where a tiuly cothpleted form of declaration furnished by the promo&r has been lost in the custody of rccewlng nerson. 'the person may demand from the promoter, a duplicote of such form and the same shall be furnished with the following ttcclarauon recorded in red ink and signedy the jaromoter on all the three portions tf such form.

- "I hereby declare that this is the duplicate of the deelajation form No .............. . ......... ..igñed on ........ ....... ............. . .... .nd issued 1° ...... ...... ........ ................ who' -is a registei:ed person. and whose registration certificate nunibej is......... . ...... .... ' . . 4..

i) Any nunsed declaration form held in stock with a promoter shall he surrendered to the Assistant Conrthissionei -on- the disc-ontinuaacy of the activity in lotteiy by the promoter or cancellation of: his certificate of registration Or. on •his ceasing to he a promoter.

(k) No promoter to whom a declarati1 fft is iued by the Assistant Commisioner, shall either directly or through any other rerson. fransfer the same to another persot', except as prdvided in claust (b). - . -

9,

(I) a declaration form in respect of, which a repS has been received. by the Assistant Commissioner under clause (g) shall be deemedto have been declared to be invalid !

(rn) The Assistant Commissioner shall from time to time publish in the Gazette, the particulars of the declaration forth in respect of which a report has been received under clause (g).

(n) The State Goveñunent, may, by notification, declare that declaration forms of a particular description shall be deemed to be obsolete or invalid with effect from such date as may be specified insuch notification.

- (o) On publication of the notification referred to, in clause (n), all promoters shall on orbfore the date with effect from which thefortns are so declared to be obsolete or invalid, surrender to the Assistant Commissioner all unused forms of the said description as may be in their possession and obtain in exchange such new forms as may be substituted for the form declared obsolete or invalid:

Provided that new form shall not be issued to a promoter until he has rendered account of old forms lying with him and teturned anybalance in his. hand to the Assistant Commissioner.

II. Notice to produce accounts, e/c.—Any Officer requiring any peomoter or person to produce before him the accounts and other documents or to furnish any information relating to his business or any activity relating to lotteries under Section 20 shall serve upon the promoter or person a notice in Form 17.

• ParIV'

APPEALS AND RBVJSIONS

12. Apjea1s.—(1) An appeal under Section 14 shall be niae in Form 18 and shall be accompanied by the original or an authenticated copy ó C the . order in respect of which appeal has been preferred.

S(2) The appeal may be sent to the Appellate Authority by registerbd

post or may be presented to the authority or to such officer as the Appellate Authority may appoint in this behalf, by the appellant or by his authorised agent or a legal practitioner duly authorized by the appellant in writing.

'(3) If the proof of payment of tax or other amount disputed in appear has not been produced or the papers presented are not in conformity with the provisions of the Act and these rules, the appellant or-his agent or legal practitioner shall rectify the defects within a period of seven days from the dte of notice issued in this behalf.

3311 571/2005/DIP.

10

(4) If the defects are not rectified within the -time specified in the udtice, the Appellate Authority shall hear the appellant or his agent• or legal practhioner - if present, and may pass ordet directing the appthl to be registered or rejected.

13. Cominipiication of Appellate onRevisionalOrders.-.-(i) -Every otder of an Apellate or Revising Authority under Sections 14,15, 16 or 18 shall be- - communicated to the appellant or everS' other person affected by the order, to the Assistant Commissioner against whose order the appeal was filed and to any -

- other authority concerned. - -

- (2) - The, order passed on appeal or revision shall be given effect to by the %ssistant Conimissioner who shall refund without interest any excess tax found - to have been collected and shall collect any additional tax which is found to be - due, in the same manner as a tax assessgd by himself. -

PART V 4

14. Notice regarding efltering into partnership or dissolution of -. - partnership.—( 1) If a promoter or other person enters into partnership in regard to his business or activity relating to lotteries, he shall report the fact to the - Assistant Commissioner within seven days of hisentering into such partnership.

Whcre a partnership is recontituted by admitting a new partner or an existing paztner retires Out of the partnership the fact shall be reported to the Assistant Commissioner within seven days of such reconstitution along with a cpy of the recori.stituted deed. -

Where any partnership is dio1ved the fact shall be reported to the Assistant Commissioner ithin seven days of such dissolution.'- -

The Assistant Commissioner shall make entries in the registers concerned.

15. Notice of discontinuance of business or aCtivity relating to lotteries or change of place of busindks or where cthy activity relating to lotteries is carries on—If, at any time, a promotei, or other person,— -

- (a) discontinues or sells or otherwise disposes of the whole or any part - of any business óractivity relatjiig to lotteries carried on by him; or -

(b) changes his place of business or where any actfvity relating to lotteries is carried on or any of his places of business or where any activity relating to lotteries is carried oii; or

-J -

11 •- I

• (c) tpens a new 1ace of business or where any activity relating to lotteries is carried on; or

changes the name of any business in lotteries carried n by him, the promoteçor if he is dead, his legal representative, -

shall notify the fact to the Assistant Commissioner concerned within seven days : thereafter.

16:Declarationto be given in certain casen—Every promoter or a person liable for Regthtration under Section 7 shall within ten days from the date or Which he - becomes liable for Registration undth Section 7, sent to the Assistant Commissioner a declaration in.Fornt 19, stating-the name or names of person or persons who are

• authorized to ièn returns under the Act on his behalf or to make statements in any , enquiry under the Act, andall,.returns signed and statements so.made by such person-or persons shall be iinding on the promoter or other pthon concerned and the declaration furnished may be revised froth time to time.

17. Promoter.or persons to exhibit name boards—Every ptomoter or a person - liable for Registration under Section'7 shall exhibit at the entrance to his place of-business or where any activity relating to lotteries is carried on, inclUdIng branches

- and godowns, aname board showing the name of the promoter or-person with full - address.

- - 18, Taking of vidence.—An Offider of the Commercial Taxes Departmentmay -

issue U summons in form 20cr the production ofny document or the appearance - • - ofany person.,

19. 4uthorizqtion of Offlcers.—All Officers of the Cothmojcial Taxes Depart-ment not below the rank bfAsistant Sales Tax Officer/Inspector are authorized to

• interCept and seize vehicles carrying lottery tkkets in violation of the provisions bf - the Act and produce the same before the Assistant Cothmissioner concerned.

• 12 Service of noticc, e:c.—The service of any notice, summons or order - under the Act or these rule,s maybe effected in any ofthefollowing ways, namely:-

- (a) by jiviicg or tendóring it to such promoter of person or his manager or agent;-

if such promqter or person or his manager, agent.or servantis not found - by leaving it at hislast Ichowit place.qf business or residence or,where any, activity - - - -

relating to lotteries was an-ied on or by giving or tendering it to some adult thember - - ofhisfamily; or

if the address of such promoter or person is known to the Assistant Commissioner by sending it to him by r,egistefed post; or -- - -.

'(d) if none of the modes aforesajd is practicable, by affixitig it in some con- - - spieuous place at his last known p -race of business - or whe.re any - activity relating to lotteries was carried on or residence.: : -

A S

12

F& for grant of copie.—Tbe fees payable for the grant of certified

copies of any docum6nCunder the Act, or these rules, shall be one hundred rupees

per page:

Provided that one certWed copy of an order of assessment passed under the

Act required by the promoter shalt be supplied to him free of cosf on his making an

application for the certified copy within a period often days from the date on which

the notice of assessment was served on him.

Particulars to be furnished by Banks, Clearing Houses and others.—( 1)

Every bank including any branch of a Bank in the State shalt, if so required by an

Assistant Commissioner, furnish such particulars as he may require in respect of the

transactions of any promoter or person with such Bank Mcludthg copies of any

statement of profit- and loss account, trading accouht, balance-sheet and stock

inveàtory, filed by the promoter or other person with such Bank.

(2) Every person who during the course of his business or any activity relating

to lotteries, handles, possesses or transports any lottery tickets shall, if so required

by an Assistant Commissioner 4 furnish any such particulars as he may require in

respect of the transaction of any promoter go far as it relates to the lotteries including

the lottery tickets handled, possesed or transported by him for or on behalf of such

promoter.

23. - Method ofpayment of rnoney.—The tax or fee or other amounts under the

Act or thse rules shall be paid by the promoter or other person, by crossed demand -

draft from any scheduledbank drawn in favour of the Assistant Commissioner.' All

moneys received by the AsItistant Commissioner shall be remitted into the

Treasury/Bank to Goversiment Account.

24; Forns to be used—Where a form has been prescribed by these mles for

keeping or maintaining of any accounts or for submission of any returns or any

stateipent. Only the appropriate form prescribed by-these rules shall be used for the

purpose.

0

13

Fomvtl

(See rule 3)

Application for Grant of Certificate of Registration

• :Photo (to be - attested by a

Gazetted Officer)

To -

The Assistant Conmiissioner, -

I............ ..................................................................Son/Daughter/Wife of................................................................. ... ......on behalf of the promoter/distributor! agent/retailer canying on business in lotteries/activity relating to lotteries whose particulars are given below hereby apply for registration under section 7 of the Kerala Tax on Paper Lotteries Act, 2005.

NaMe and full Postal address of the -' Promoter/Distributor/Agent/Retailer

and Telephone Number

Name and residenjal Address of the person applying for Registration and his/her status

Details of branches, godowns, sales outlets within the State of Kerala with full address and Telephone number

Status of Business (Partnership, Company etc. specify)

Business Category (Promoter, etc. specify)

I a

14

6: Autiiorised signatory's Name, Designation, Address and telephone-number with specimen signature

DtIie of commencement of business

Language in which Accounts•are math-tamed

- Name, Address, Telephohe No. and details of the Proprietor/Partners! Directors and others with details of

• - Immovable property possessed'by the proprietor/Individual Partners/ firm/company and others

Name Status -

- Age Father &/Hus band Name

Present A'ddress

- -

S

Permanent Telephone Description of Extent of interest In the Address No.off Buildng/Land - - business

- Re,s. -.

•rn -. (g) -- (9)

Details immovable

Survey No. Extent Location/ Ownership Name and Address • (for land) - Address ('Exclusive! and Telephone No.

House - - : joint) of witness, who

No. - - - should be able to -

- identijj' thesE person

(14) (15) - -

4

I a

- 15

10. Particulars of all Bank Aesounts where the promowr or other ?person has accounts

With Account No. and Name anU address of the Banks

11. Certified copies of the following, documents to be filed.

4. PurQhase deed/Sale or lease deed

• of busihes premises

Rental details of business

Lease deed

• - 4. Partnership deed

5. Memorandum and Articles of Association-

6. Lice,nce obtained from any other department connected with the business (Licence/PAN of Income Tax, Shops and Establish-

• mdnts etc.)

7. If the applicanf is required offi-

cially/by. obligation 'to obtain cleacance/licence from other departments, Panchaats/ Municipalities/Corporations.

12. - The names and address of two respectable persons in the applicants - area whom the department may con-tact to ascertain his standing status.

Name and address

..................................................

4.

'UI

DECLARATION

I . Son/Daughter/Wife of. . ...... . ... .............. ............ hereby declare that to the best of my knowledge

and belief the information furnished in this aiiplication are true and correct.

Place:

Date:

[(Name and Address and Signature of the person signing with status and relationship to the promoter/othr S person (specify))

Witnesses:, -

2..............................................................................................................................

FORM 2

(See rulc3)

Certificate of Registration (Head Office/Branches)

Registration Certificate No........................

This is to certify that ...................................................................... ....... whose prin-cipal place of businessactivity, relating to lotteries is situated at ..... ..................

....................has been registered as a promoter under section 7 of the Kerala Tax on Paper LotteriesAct, 2005, subject to the.provisions of the said Act and the Rules framed there under and also to the following conditions:-

(I) The certificate shouf1 be exhibited ata conspicuous place Within the premises of the place of business including all its bfanches/depots.

A correctaccount should be kept of the daily transactions at the place of business. -

The promoter or person shall afford all facilities for the checking of his account, records and documents and shall, at all reasonable times, produce for inspection, accounts or other documents and shall furnish fully and correctly any information in his possession as may be required for the purposes of the Act by any officer empowered by Government in this behalf.

17'

The transport of louèr' tickets thail be accompanied by a certified copy of the Registration certificate duly authorized by the promoter.

The prescribed return and'- statement if any, should•'be sent to the Assistant Cdmmissioner within the prescribed time.

- (6) The certificate, should not be transferred or sold, nor should it be 'amended.

All corrections and arnercdments to this certificate should be made and attested by the Assistant Commissioner.

The registered pronioter/other person shall, until his registration is cancelled, continue to pay the renesal fee as prescribed vy year ab4 endorsement to that eèct shall be made in the certificate of Registration.

The registered promoter/other person shall be responsible for all the acts of his manager, agent or servant.

• (10) The regstered promoter/othex person shall surrendei forthwith the registration certificate and copies thereof, it any, granted to him in thc event of concellation of'hi registration certificate or stoppage of his business.

The promoter has additioval place(s) of ousiners as noted below:

(I)'

The certificate is valid fibm... ............. . ...... to ..................... until cancelled.

Date: - Signed

Assistant commissioner

(Seal) - I

33/157 I/2005/D I P.

• 18

FoRm [See Rule 6 (1)]

Statement of Draws and Tax Paid

Registration No..

Name and address of the promoter

Menth and year to which the statement relates

Details , of tax paid

Month and year to which the statemefit relates

Si. No; • 'Name of draw

Details of Draws

Date of thaw Nature of draw Tax payable

0

Total

DECLARATJON

I..........................................................do solemnly declare that to the best of my knowledge and belief, the .information,furnished in the above statement is true and complete and that it relates to the month of. ....... .......... ............................

Signature ...........................................

Promoter -

(Seal)

19

F0RM4

[See Rule 6 (2)]

Notice for Provisional Assessment for the Non payment of Advance lax

To -.

Take notice that you have not furnished statement for the nlontji of. ......................... under Section 10 (1) of the Kerala Tax on Paper Lottenes Act, • 2005 and that you have been provisionally assessed for a tax of Rs ............. ..... under Section 10 (3') of the AOt. You are hereby called upon to pay the said amount with interest under Section 11(2) (ii) of the Act within, seyen days from the date of service of this notice by crossed demand draft in favour of the undersigned, failing which the amount, and the said interest will be repovered in the manner specifi&d in Section II (4) of the Kerala Tax on Paper . lotteries Act, 2005. -

Place: -

Date: Assistant Commissioner

Note: *Strickout whichevei is not applicable.

Foiui5

[See Rule 6 (2)]

Notice for Short Payment and Provisional Assessment of Monthly Tax

Registration No.

•To

Take notice that according to the statement submitted by you for the month of.................................. .under Section 10 of the Kerala -Tax on Paper Lotteries Act, 2005 you at liable to pay a tax of Rs ......... ... ........ for the month of. ................... ............... .and a sum of Rs ........ ........................... ..(inwords)

- ( ..... .......................rupees) is still payable by you/You have been provisionally assessed under Section 10 (3) of the Kerala Tax on Paper Lotteties Aët, 2005

• 20 to a tax of Rs . and a sum of Rs . (in words) ( ........................ ......... rupees) is still payable by you.' You are hereby called upon to pay the said anidhnt along with interest tinder section 11 (2) of the kerala Tax on Paper Loiteries Act, 2005, within seven days from the date of - a service of this notice to you by crossed demand draft in favour of the .tindersigned, failing winch the amount andthe said interest will bL recovered in the manner specified in Section 11(4) of the Kerala 'fax on Paper Lotteries Act, 2005. .

Place:

Date: . Assisztint Commissioner

Note: *Strickout whichever is not applicable.

F0RM6 . A

[See Rule 7 (i)]

Return of Monthly Draws

Registration Certificate No.

Name and address of the .promoter

Mpnth and Year which the statement relates

Total number of 'draws conducted during the month to which the statement is filed

-

Total tax due

Details of tax paid as per return in Form 6 filed on............

Balance tax payable

SI. No. Name of thaw Date of draw Tax payable -

3 .

4

-I-

21

'DEC] AR&1ION *

I ............................ .......... .................. do solcnmly declare that to the best of my knowledge and belief the information furnished in the above return is true and complete and that it relates to the mo.ith of. .......... .......... .................

Place: -

Date: . Signature oft/ic Promoter.

(Seal)

.

FouM7-

[See Rule 7 (2) (c)]

Nolice for Short Payment or Non-paymert of Monthly Tax

Registration Certificate Number -

To

Take notice that for the month of. ................................................ you have submitted a return in Form 6 showing the tax payable by you as Rs ..............................After deducting the tax alreadypaid by you under Section 11 of the Kerala Tax on Paper Lotteries Act, 2005, for.the said month a sum of Rs .............. ... ......... (in Wor4s) is still payable by you, which you should

• have paiçl on or before ... ............................... You are hereby called upon to pay the said amount along with interest under clause (ii) of sub-setion (2) of Section 11 of the Kerala Tax on Paper Lotteries Act, 2005 within fifteen days from the date

• of service of this notice to you, by crossed demand draft in favour of the undersigned, f4ilmg which the amount and the said interest will be recovered in the manner specified in sub-section (4) of the sectioitll of the Keraln Tax on Paper Lotteries Act, -2005. -

Place: • -

Date: . Assistant ('ommissioner

•0

22

FoitMS

[See Rul& 7 (4) (i)]

Pre-Asëssmept Notice

Regstratiôn No.

To

•

)

Whereas being liable to pay tax tinder the Kerala. Tax on Paper Lotteries

Act, 2005, you have failed to submit the return in Form 6 for the month of

.............I propose to determine and assess the tax payable by you

(to the best of my judgthent) under sub-section (4) of section 8 and also to

direct payment of penalty .............. ........................ ...under sub-section (5) of

section 8 of the Kerala Tax on Paper Lotteries Act, 2005

You are hereby given an opportunity of being heard. Accordingly, you are

to attend either. in person -or by a legal practitioner or by an required agent authorized by you in writing at (place) ....................................at

(time).. ............. ............ on (date) ............... . ..... and to show cause why you should not

be assessed to tax and penalty as mentioned above for the said pçriod. You

may produce or cause to be produced your account books and other documents

and file the return fof scrutiny and consideration.

Plact:

Date: Assistant Co,nmissiojser.

23

Fcnr9

[See Rule 7 (4) (ii)]

Pit Assessment Notice

Registration No.

To

Whereas I am of the.opinion that the Return in Form 6 fok.the month of - .. ........ ........... subnttted by you is incorrect and incomplete. I propose to

determine your tax liability for the said month to the best of my judgment as Rs ............... ... ..... The reasons for non-acceptance of the return and the basis of the proposed assessment are furnished below. You are hereby called upon to show cause against the proposed assessment, adducing evidence, if any, in writing, at.................am/p.m. on......................at my Office/Camp at .................. either in person or by a legal practitioner or byan agent duly authorized by you in writing failing which it will be persumed ihát you have no objections to the proposed assessment and orders as deemed fit will be passed.

Place:

Date: - Assistant Commissioner

.Fon 10

- [See Rule 7 (5)]

Mpnthly Return otOther Persons

Registration Certificate No.

Name and address of the person

S Month and Year to which the : statement reJatës -

Total number of draws relating to the lottery tickets sold during the month to which the statement isfiled . .. .

- Total number of declaration filed towards such draws -

24

Details of Declarations

Sl.No. Number and date -. Name and Registration Number of draws

of the declaration No. of the promoter covered by the which has issued the declaration declaration date of

draw

2 -

3

DECLARATION

I .................... ................................ ........ do solemnl' declare that to the best of my knowledge and belief, the information f;u -nished in the above statement is true and coppIete and that it relates to the itiunth of ..................................

Place:• Signature ......................................

Date:

(Seal)

• E0RM11

Notice of'Final Assessment

.(See Rule 8)

Month of Assessment:

S Registration Certificate Number:

To...............................

NOTICE.

Take notice that you have been finally assessed undel the Kerala Tax on Paper Lotteties Act. 2005, to a tax of Rs .............. ........... (Rupees .......................... )• (iii words) thr the month of.........................(the period up to and inclusive of the

25

date of discofitinuance of business*) and that after deducting the total amount of the payment already made by you towards the month of: ................ ........... You have to pay a further sum of Rs .................... (Rupees ............. ................... ) (in words). This balance of tax should be paid within fifteen days from the date of service of this notice by Crossed Demand Draft-iwTavour of the undersigned failing which the amount will be recovered as if it were and arrear of land revenue and you will be liable to interest as provided in Section 11 of the Kerala Tax on Paper Lotteries Act, 2005. .

Total Tax payable . . TotalTaxpaid Balance due . 'Diteof Assessment

Place: . Assistant Commissioner. • . . Date:

• tVb re:* Strikeout whichever is not applicable.

FoIM 12

(Sec Rule 8)

Notice of Final Assessment and Refhnd Order/Refund Assessment Order

Montliof Assessmett

Registration Ceriifcae Number :

To

NOI10E

Take notice thatyou have been finally assessed under the Kerala Tax on Lotteries Act,Z005 to a tax of Rs....................................................(in words) for the month of. ........................................ hetotal amount of tax paid by you already is Rs ................. (Rupees ........................... ) (in words) that is g ................ ....is in excess of the tax cue . . .

33/I 57112005/DTP .

26

2. The sum of Rs ...... ....................... paid by you in excess as stated ahove • is refunded/adjusted towards .....................tlue by you for the month of ...................... The 4efiind Payment Order and Refund Adjustment Order, is/are enclosed.

Total Taxpayable Total Tax paid Pvr cc amount nn'A

Date of Assessment

P1ace: . Assistant Commissioner.

Date - -

]

• FORMl3

(See Rule 8)

94efund Payment Order

Book Na .......... Voucher No Book No ......... .VoucherNo ........ Refund - '• I . . Refund

Counterfoil order for the refund . Order for the 'refund of tax/fee of ,ax/We under the Kerla Tax ' . under the Kerala Tax on Paper on Paper Lotteries Act, .2005 •, . Lotteries Act, 1005 (payable

by Deman(f Draft Withih three months of the date of issue)

Refund payable Registration • TO the Treasury Officer Certificate No.

Datç of Order directipg refund Certified that with reference in the, assessment 'records of. .............. bearing Registration Certificate No ................. for the month of. ............... .. a refund of

- Rs ................. isdue to .................. Amount of Refund Certified that the amount

ttx/fee concerning" which this refund is allowed have been duly credited to the Government Treasury. ,

/

4

S.

27

F'

Certified that no refund order regarding sum - now in question

- has previously been granfed and this - order of refund has been entered in-

the original file assessment under -

. my sighature

Number in Collection Register Please pay to ............................the showing the collection of amount sum of Its ................... ...(in figures) regarding which refund is made Rupees... ....... . ............. (in wprds)

(SignS) Designation Date...................

Signamref the rcipient of the (Signed) ......... ....... • Voucher.......................... . Detignation...............

Deite of encashment in - . Date of encashment in. Government Government Treasury/Bank Treasury

Date........ • .

- Place............ Ray Rupees ................... ......... ....... (Only)

• • The................2005

Treasury Officer • -

• Received payment Claimaits signature

Place

Date Receiving Officer

28.

- : FORM 14 - - (See Rule 8)

Refund Paythent Order

Registration Ceitificate No...........................

Depand Register No....................................

To

Certified with reference to the assessment records of (Name). ......... b4ring 0 Registration Certificate No......................for the month of ...................a refund of Rs..........is due to (Name).................

Certified that the tax concerAing vhich this refund is allowed has been

credited to the Government Treasury. .

Certified that no refund order regarding the sum in question has previously been granled and this order of refund has been entered in the original file of assessment under my signature.

This refund is adjusted towards the amount of ...due froth the said refundee for the month of ..............

Signature ........................ ....

Place.................... Designation........................

Date........ ........... .

(Seal)

.,-

4.

29

FORM1S [See Rule 10 (6) (a)]

si: No.

Book No.

Declaration to be !ssued by the Promoter

I/We.....................(full address) with Registration Certificate No ....... ..and

borne on the roles of the Assistant Commissioner ........... have supplied/sqid the

following lottew tickets to Messrs ............ /through Messrs............ with Registration

Certificate number* in my/out/their sale bill/invoice No ...... dated ............... ........

for Rs..........

S/No. Name of Dale.of Total Serial Value of the Draw Draw number of izumbers tickets

loitery . of lottery supplied • tickets • tickets ho/fl

• . . supplied/sold

(1) (2) (3) (4) (5) (6)

1 amlWe are the Promoter of the above lotteries and I/We shall pay tax on the above lotteries. •

• Place

Date: Name and Signature of the person signing with relationship to the Promoter

Note: *strikeout whichever is not applicble. 0 -

30

- FORM6 .

[See Rule 10 (6) (f')J • - Register of Declaratinns in Form iS issued io other persons in the State

PART I

DETAILS OF RECSIPTOF FORM 15

S/No., Date of Authority No. of Si No. of each bock Remarks Receipt of whom book, and of the declaratiot

received received form contained in each book'

(1) (2) (4) (5) (6)

-. .

PARr TI DETAILS OF ISSUES OF FORM 15

Sl.No:' Date o. Si. No.. Si. No. of Name and Address of the issue of Book declaration person to who?n issued

fcrns issued

I

Registration No. of the

Invoice/Sale bill NO. and

Name and date - of the drawE

Sl.Nos. and total number of ittery Value

Person date relatig to the lickets sold -

' •

.

-.- .

lottery tickets supplied/sold

.

. • -

(1) (2) (-3) - (4) ,(5) -

I,. .

31

PARr ifi

DETAILS OF FORM 15 SURRENDERED I

S1.No. Date of S1.No. of the St/Va. of deciwyition Rmarks

H

PART IV •

.. DETAILS OF FORM 15 LOST/DESTROYED/STOLEN ETC.

• . ' Date of loss! S/No. of the - SLNo. of No. destruction! botk • declaration forms . Remarks

theft -

(1) (2). , (3). (4) (5)

I

32

FORM 17

- (See Rule II)

Notice calling for accounts and other docUments under section 20 of the • Kerala Tax on Paper Lotteries Act, 2005

*Whereas, I desire to ascertain whether you are liable to regiter/renew

y5ur Registration Certificate under Section 8/*Whereas, I desire to satisfy

myself that the return fthished by you for the month of. ................ ......................

*Whereas, I desire to satisfy myself that the accounts maintained by you for

the period.............................are true and correct or are in accordance with the

Rules.

Ydu ace hereby requested to appear in person before Inc/or ar/ange to

reprSent you before me by a legal practitioner or duly authorized representative 4

at (place) .... ............. at (time) on .............. . .... and to produce the following

documents before me:

All your account books, invoices, bills relating to draws, stocks, -

supplies, purchases and sales of lottery tickets.

Any other document containing information relating to lotteries

organized, conducted or promoted by you. -,

You are also informed that failure to comply with the terms of this Notice

is an offence punishable under Section 25 of the Act.

Assistant Conz,nisionc-r it

No/c: *Sffllteout whichever is not applicable.

.7

4

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