Section 14(1) in Goa Lotteries (Regulation) Rules, 2003
(1)The payment of prizes shall be made by the Director after deducting income tax and such charges, as specified in the Agreement and as notified in the tickets at source. The Government may authorize the agent to make arrangements for payment of such lower denomination prizes within such time as specified in the Agreement (after deducting income tax as may be required under the law for the time being in force) to the prize winner on behalf of the Government and seek reimbursement of such prize amount paid by him within a period of one hundred and twenty days from the date of draw from the date of draw from the Government. The Government may, call upon the agent to assist it in disbursing the prizes of the value as specified in the Agreement to the winner, for which purpose, the agent shall be allowed to retain the required sums from the "sale proceeds" payable by him, as calculated under each Scheme for each draw. The agent shall within a period 120 days from the date of each draw render accounts with necessary documentary evidence of the prize amount actually paid by him to the Director and the same shall be subject to verification by an authorized officer of the Government and audit. The prizes paid tickets (PPTs) shall be submitted by the agent to the Director or may be held in safe custody on his behalf.
