Section 12(1) in The Maharashtra Lotteries (Control And Tax) And Prize Competitions (Tax) Act,1958
(1)The amount of tax to be levied in respect of a lottery or prize competition under section 10 shall be calculated by the Collector on the total sum received or due in respect of the lottery or prize competition as disclosed in the accounts maintained and statements submitted to him or a declaration made before him under section 14.
