Vidhi Codex

The Kerala Tax on Paper Lotteries Act, 2005

The Kerala Tax on Paper Lotteries Act, 2005

Tax200539 sections8 chapters

This Act levies a tax on paper lotteries in Kerala, payable by lottery promoters for each draw. Promoters must register, file returns and pay tax in advance, and the Act covers assessment, recovery of tax and penalties, appeals and revisions.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

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

Chapter II AUTHORITIES →

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

Chapter III LEVY OF TAX ON LOTTERIES →

  1. 6Levy of Tax

Chapter IV REGISTRATION →

  1. 7Registration of Promoters

Chapter V RETURN, ASSESSMENT, PAYMENT, RECOVERY AND COLLECTION OF TAX →

  1. 8Returns and Assessment
  2. 9Assessment of draw escaping assessment
  3. 10Payment of tax in advance
  4. 11Payment and recovery of tax
  5. 12Recovery of Tax, penalty or any other amount, from, certain other persons
  6. 13Tax payable on transfer of business assessment of legal representatives, etc

Chapter VI APPEAL AND REVISION →

  1. 14Appeals
  2. 15Revisional power of Deputy commissioner
  3. 16Revision by the Commissioner
  4. 17Tax to be collected under this Act
  5. 18Rectification of mistakes

Chapter VII MISCELLANEOUS →

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

Chapter VIII PENALTIES, OFFENCES AND POWER TO MAKE RULES →

  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. 26Provided that no penalty shall be imposed unless an opportunity to show cause against such penalty is given.
  6. 27Penalty for furnishing or producing false declarations etc
  7. 28Obstruction of Officers and Public servants in the discharge of duties
  8. 29Fraudulent evasion of tax
  9. 30Fradulent transport of lottery tickets
  10. 31Cognizance of offences
  11. 32Compounding of offences
  12. 33Offences by companies
  13. 34Power to remove difficulties
  14. 35Provided that no order shall be made after the expiry of two years from the commencement of this Act.
  15. 36Bar of jurisdiction of Court
  16. 37Appearance before any Authority in proceedings
  17. 38Power to summon person to give evidence
  18. 39Power to make rules

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