Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017
The Maharashtra Tax on Lotteries Act, 2006, is a fiscal statute designed to regulate and tax lottery schemes operating within the State of Maharashtra. It does not tax the individual lottery winner; rather, it imposes a specific tax liability on the "Promoter"—defined as the State Government, Union Territory, or country organizing the lottery, or their appointed first importer. The Act mandates that Promoters register their schemes, submit statements of sales, and pay taxes in advance based on the frequency of the lottery (weekly, fortnightly, monthly, or bumper). It empowers the Commissioner of Small Savings and State Lotteries to enforce compliance and recover unpaid taxes as arrears of land revenue.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on lottery schemes
- 4. Payment of tax in advance
- 5. Tax authorities
- 6. Powers of Commissioner
- 7. Registration and cancellation of certificate
- 18. Recovery of tax as arrears of the land revenue
- 19. Compounding of offences
- 20. Officers to be public servants
- 21. Rectification of mistakes
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