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The Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

The Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

Criminal195835 sections

This Act regulates and taxes lotteries and prize competitions within the State of Gujarat. It declares all unauthorized lotteries unlawful while creating legal frameworks for licensed private lotteries and those held as part of social entertainments. It applies to lottery promoters, newspaper publishers circulating lottery material, event organizers, and participants across the state. Promoters must obtain government licenses, maintain detailed financial accounts, and pay specified taxes on total sums collected. The law matters because it curbs illegal gambling activities, protects the public from unauthorized schemes, generates state revenue, and ensures that legal lotteries benefit social or charitable causes rather than private gain.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. All lotteries unlawful
  4. 4. Offences in connection with lotteries
  5. 5. Licensed entertainment lotteries not unlawful
  6. 6. Licensed private lotteries not unlawful
  7. 7. Licences
  8. 8. Power of State Government to issue orders pertaining to licences
  9. 9. Suspension or cancellation of licence
  10. 10. Levy of tax on lotteries and prize competitions
  11. 11. Levy of tax on lotteries in newspapers and publications printed and published outside State
  12. 12. Calculation and recovery of tax levied under section 10
  13. 13. Licence fee and other dues to be recoverable as arrear of land revenue
  14. 14. Promoters of lotteries or prize competitions to keep and maintain accounts, submit statements and make declarations
  15. 15. Penalty for failure to keep accounts, submit statements or make declaration of keeping false accounts, submitting false statements and making false declaration
  16. 16. Forfeiture of newspapers and publications containing unlawful lotteries
  17. 17. Power of Collector to require production of accounts or to inspect accounts
  18. 18. Power of entry and search
  19. 19. Searches how made
  20. 20. Power to arrest without warrant in certain cases
  21. 21. Power of investigation
  22. 22. Offences to be bailable
  23. 23. Jurisdiction to try offences
  24. 24. Government may authorise certain officers to perform functions of Collector
  25. 25. Offences by companies
  26. 26. Collectors and other officers to act subject to orders of State Government
  27. 27. Officers to be public servants
  28. 28. Protection of persons acting in good faith and limitation of suits and prosecutions
  29. 29. Appeal and revision
  30. 30. Exemption
  31. 31. Rules
  32. 32. Saving
  33. 33. Repeal of section 294A of Act XLV of 1860
  34. 34. Repeal and savings
  35. 0. Preamble

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