Calculation and recovery of tax levied under section 10

(1) The amount of tax to be levied in respect of a lottery under section 10.shall d: calculated by the authnrity on the total 5.11:1 receivej or due in respert of thelottery es disclosed in the amounts maintained by the promoter and statements submitted to the authority under Suilluh ii. (1; In estate where no such acceunts are maintained or where no each statements are submitted or where such accounts or statements are in the opinien of the autharity, false or incorrect, the authority shall make the calmlationte the best of his judgement. (3) If any tax payable under section 10 is in arrear. the authority may. in lieu thereof, recover any sum not exceeding d-ieblc the amount of the tax an unpaid or any smaller snrn abate the amount of the tax which the authority me}! think it reasonable to recover.