Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017

1. (1) This Act may be called the Maharashtra Tax on Lotteries Act, 2006.
2. (2) It extends to the whole of the State of Maharashtra.
3. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette; appoint.

In this Act, unless the context otherwise requires,--

1. (a) “certifying authority” means the certifying authority appointed under sub-section

1. (3) of section 6;
   • (b) “Commissioner” means the Commissioner, Small Savings and State Lotteries, Government of Maharashtra;
   • (c) “Government” means the Government of Maharashtra;
   • (d) “lottery” means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chances to those persons participating in the chances of a prize by purchasing tickets, conducted as per the provisions of the Lotteries 17 of (Regulation) Act, 1998; 1998.
   • (e) “prescribed” means prescribed by rules made under this Act;
   • (f) “Promoter” means the Government of any State or an Union Territory or any country organising, conducting or promoting a lottery and includes any person appointed as first importer for marketing lottery tickets in the State of Maharashtra on behalf of such Government or country where, such Government or country is not directly marketing or conducting lottery schemes in the State;
   • (g) “rules” means the rules made under this Act;
   • (h) “sales” means sale of lottery tickets of the State or of any other State within the State for cash or deferred payment or any other valuable consideration;
     • (i) “State” means the State of Maharashtra;
   • (j) “tax” means the tax levied and collected on lotteries under this Act.

1. (1) There shall be levied and collected a tax on the lottery schemes specified in column
2. (2) of the Table hereunder, at the rates specified against them in column
3. (3) of the said Table :---- TABLE No.
4. (1) | Lottery schemes
5. (2) | Rate of tax (3) ------------------------------------------------- 1 | Weekly lottery scheme | 50,000 2 | Fortnightly lottery scheme or any lottery scheme between week and fortnight | 1,00,000 3 | Monthly lottery scheme or any lottery scheme of any duration exceeding fortnight | 2,00,000 4 | Bumper lottery scheme | 10,00,000
6. (2) The tax levied under sub-section
7. (1) shall be paid by the Promoter.

1. (1) Every Promoter shall submit to the tax authorities the Statement containing all such particulars, within such time and in such format as may be prescribed, relating to the lottery schemes of which tickets are sold in the State.
2. (2) The Promoter shall pay at least one week in advance the amount of tax payable by him under this Act in respect of lottery schemes shown in the Statement referred to in sub-section
3. (1) and the amount so payable shall, for the purpose of section 11, be deemed to be the amount payable under this Act from the Promoter.

1. (1) The Commissioner shall be responsible for carrying out the purposes of this Act.
2. (2) The State Government may appoint such number of other officers, staff, persons and give such designations, as the Government deems necessary.
3. (3) The Commisssioner shall have jurisdiction over the whole of the State and other officers appointed under sub-section
4. (2) shall have jurisdiction over the whole of the State or such area or areas, as the State Government may, by notification in the Official Gazette, specify.
5. (4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on him by or under this Act.
6. (5) Other officers, staff and persons shall, within their jurisdiction, exercise such powers and perform such duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as he may, by general or special order, impose, delegate to them, either generally or in respect of any particular matter or class of matters, by an order published in the Official Gazette.
7. (6) All officers, staff and persons appointed under sub-section (2), shall be subordinate to the Commissioner and subordination of officers other than the Commissioner and of staff and persons amongst themselves shall be [such] as may be prescribed.
8. (7) The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the officers subordinate to him for carrying out the purposes of this Act and officers shall observe and follow such instructions and directions of the Commissioner.

1. (1) In discharging the functions by or under this Act, the Commissioner shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908, for the following matters, namely :— 5 of 1908.
   • (a) receiving evidence on affidavit ;
   • (b) summoning and enforcing the attendance of any person and examining him on oath or affirmation ;
   • (c) compelling the production of document; and
   • (d) issuing commission for the examination of witnesses.
2. (2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Commissioner may administer the oath to the deponent.
3. (3) The Commissioner shall appoint a certifying authority consisting of such officer or officers as deemed fit, who shall issue certificate of payment of tax to Promoters.
4. (4) The Promoter shall keep all accounts of the tax paid under this Act and submit the same to the certifying authority as may be prescribed.

1. (1) Every Promoter liable to pay tax under section 3 shall obtain a certificate of registration.

For the purpose of effecting recovery of the amount of tax, penalty, interest or any other sum due and recoverable from any Promoter by or under the provisions of this Act, the same shall be recovered as arrears of land revenue.

1. (1) The Commissioner may, either before or after the institution of proceedings for any offence punishable under this Act accept from the person charged with such offence, by way of composition of an offence a sum not less than rupees one lakh.
2. (2) On payment of sum as provided in sub-section (1), no further proceedings shall be taken against the person charged with the offence and any proceedings, if already taken, shall stand abated.

All officers appointed under this Act shall be deemed to be public servants within the meaning of the Indian Penal Code. 45 of 1860.

1. (1) The Commissioner may, at any time, within two years, from the date of an order passed by him, on his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order : Provided that, no