The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act
The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act
The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act regulates all lotteries and prize contests in the state, making unlicensed gaming illegal. It applies to individuals, social clubs, event organizers, and newspaper publishers inside or outside Maharashtra who promote lotteries to the public. To operate legally, promoters must secure official licenses, maintain transparent transaction accounts, and pay state taxes on their earnings. This legislation matters because it protects citizens from financial fraud by outlawing unregulated gambling, establishes strict safety rules for charity events, and ensures the government collects tax revenue from all gaming activities.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. All lotteries unlawful.
- 4. Offences in connection with lotteries.
- 5. Licensed entertainment lotteries not unlawful.
- 6. Licensed private lotteries not unlawful.
- 7. Licences.
- 8. Powers of State Government to issue orders pertaining to licences.
- 9. Suspension or cancellation of licence.
- 10. Levy of tax on lotteries and prize competitions.
- 11. Levy of tax on lotteries in newspapers and publications printed and published outside State.
- 12. Calculation and recovery of tax levied under section 10.
- 13. Licence fee and other dues to be recoverable as arrears of land revenue.
- 14. Promoters of lotteries or prize competitions to keep and maintain accounts, submit statements and make declarations.
- 15. Penalty for failure to keep accounts, submit statements or make declaration of keeping false accounts, submitting false statements and making false declaration.
- 16. Forfeiture of newspapers and publications, containing unlawful lotteries.
- 17. Power of Collector to require production of accounts or to inspect accounts.
- 18. Power of entry and search.
- 19. Searches how made.
- 20. Power to arrest without warrant in certain cases.
- 21. Power of investigation.
- 22. Offences to be bailable.
- 23. Jurisdiction to try offences.
- 24. Government may authorise certain officer to perform functions of Collector.
- 25. Offences by companies.
- 26. Collectors and other officers to act subject to orders of State Government.
- 27. Officers to be public servants.
- 28. Protection of persons acting in good faith and limitation of suit and prosecutions.
- 29. Appeal and revision.
- 30. Exemption.
- 31. Rules.
- 32. Savings.
- 33. Repeal of section 294A of Act XLV of 1860.
- 34. Repeal and savings.
PDF: pending for this language.