Chapter III LEVY OF TAX ON LOTTERIES

Levy of Tax.—(1) There shall be levied and collected a tax on paper lotteries at the following rates, namely:-

1. (a) Ten lakh rupees for every bumper draw and
2. (b) Two lakh fifty thousand rupees in respect of any other draw;

1. (2) Tax levied under sub-section
2. (1) shall be paid by each promoter.
3. (3) Where the Government of India or a Government of a State or Union Territory or a Country appoints more than one promoters in the State, one such promoter duly authorized by the respective Government or Country shall pay tax levied under sub section (1);