Section 2(a) in Kerala Tax on Paper Lotteries Act, 2005
(a)"Agent" means an individual partnership or body corporate with a legal identity under any Act of the State or Central Government and who has entered an Agency agreement with the State or Central Government or any Union Territory or any Country who had entered into bi-lateral agreement or treaty with Government of India for the sale of lottery tickets in the State and includes Registered Agents Bulk agents, Stockists, Sole Selling Agents appointed to sell Lottery tickets in the State;
