Levy of tax on stakes at Electronic Entertainment Games.

(1) There shall be levied and collected and paid to the State Government, out of all moneys paid or agreed to be paid by the participants of stakes at any Electronic Entertainment Games, played at any Electronic Entertainment Centre licensed under this Act, a tax at such rate not exceeding 25 per cent of all such sum, as the State Government may by notification in the Official Gazette specify in this behalf. Such portion of such moneys as is equal to the tax so levied shall be deemed to have been paid on account of the tax and shall be collected by the licensee on behalf of the State Government, and paid to the State Government or an officer authorised by the State Government, in such manner as may be prescribed. (2) The tax payable under this Act shall be recoverable as an arrear of Land Revenue.