Levy of tax on lotteries in newspapers and publications printed and published outside State.

Notwithstanding anything contained in section 10, there shall be levied in respect of every lottery contained in a newspaper or publication printed and published outside the State, for which a licence has been obtained under section 5 or 6, a tax at such rates as may be specified by the State Government in a notification in the Official Gazette, not exceeding the rates specified in section 10 on the sums specified in the declaration made under section 14 by the promoter of the lottery as having been received or due in respect of such lottery or in a lump-sum having regard to the circulation or distribution of the newspaper or publication in the State.