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The Karnataka Tax on Lotteries Act, 2004

The Karnataka Tax on Lotteries Act, 2004

Tax200440 sections8 chapters

The Karnataka Tax on Lotteries Act, 2004, establishes a legal framework for the taxation of lottery schemes operating within the state of Karnataka. It mandates that lottery promoters—whether government entities or authorized agents—must register, file weekly returns, and pay specific taxes on lottery draws. The Act empowers commercial tax authorities to assess tax liabilities, conduct inspections, and penalize non-compliance or tax evasion. For the ordinary citizen, this legislation ensures that lottery operations are regulated, transparent, and contribute to state revenue, while providing a clear mechanism for the government to track and collect dues from lottery organizers.

Start reading →Read full ActSections

Chapter I Chapter I →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II AUTHORITIES →

  1. 3Instructions to subordinate authorities
  2. 4Jurisdiction of officers
  3. 5Change of incumbent of an office

Chapter III Chapter III →

  1. 6Levy of tax
  2. 7Power of State Government to reduce tax

Chapter IV Chapter IV →

  1. 8Registration of promoters and sellers

Chapter V Chapter V →

  1. 9Returns and assessment
  2. 10Assessment of draw escaping assessment
  3. 11Payment of tax in advance
  4. 12Provided that before taking action under this sub-section the promoter shall be given a reasonable opportunity of being heard.
  5. 13Recovery of tax, penalty, or any other amount, from certain other persons
  6. 14Tax payable on transfer of business, assessment of legal representatives, etc

Chapter VI Chapter VI →

  1. 15Appeals
  2. 16Revisional powers of Joint Commissioner
  3. 17Revision by the Commissioner
  4. 18Rectification of mistakes

Chapter VII Chapter VII →

  1. 19Accounts and records to be maintained by promoters and sellers
  2. 20Production and inspection of documents and powers of entry, search and seizure
  3. 21Burden of proof

Chapter VIII Chapter VIII →

  1. 22Penalty relating to registration
  2. 23Penalties relating to statement or returns
  3. 24Penalties relating to the keeping of records
  4. 25Penalties relating to production of records and furnishing of information
  5. 26Penalties relating to seals and to unaccounted lottery tickets
  6. 27Obstruction, etc
  7. 28Fraudulent evasion of tax
  8. 29Cognizance of offences
  9. 30Compounding offences
  10. 31Offences by companies, etc
  11. 32Validity of assessments not to be questioned in prosecution
  12. 33Bar and limitation to certain proceedings
  13. 34Courts not to set aside or modify assessments except as provided under this Act
  14. 35Appearance before any Authority in proceedings
  15. 36Power to summon persons to give evidence
  16. 37Power to make rules
  17. 38Laying of rules and notifications before the State Legislature
  18. 39Power to remove difficulties
  19. 40Repeal and savings

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