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State of Kerala - Section

Section 6 in Kerala Tax on Paper Lotteries Act, 2005

6. Levy of Tax.

(1)There shall be levied and collected a tax on paper lotteries at the following rates, namely:-
(a)Ten lakh rupees for every bumper draw and
(b)Two lakh fifty thousand rupees in respect of any other draw;
(2)Tax levied under sub-section (1) shall be paid by each promoter.
(3)Where the Government of India or a Government of a State or Union Territory or a Country appoints more than one promoters in the State, one such promoter duly authorized by the respective Government or Country shall pay tax levied under sub section (1);