- In this Act, unless the context otherwise requires,-(1)"Assistant Commissioner" means an Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);(2)"Commissioner" means the Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);(3)"Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);(4)"Lottery" means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State or an Union Territory or any country having bilateral agreement or treaty with the Government of India;(5)"Promoter" means the Government of India or a Government of a State or an Union Territory or any country organizing, conducting or promoting a lottery and includes any person appointed for selling lottery tickets in the State on its behalf by such Government or Country where such Government or country is not directly selling lottery tickets in the State [selling, in the State, lottery tickets of such Government or Country where such Government or Country is not directly selling lottery tickets in the State, whether appointed in this behalf or not;] [Inserted by Act 11 of 2005 w.e.f. 10.12.2003.](6)"Tax" means the tax levied and collected on lotteries under this Act;(7)"Week" means the week commencing from Monday to Sunday;(8)"Year" means the year commencing on the first day of April.
