Bombay Presidency - Act
Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958
BOMBAY PRESIDENCY
India
India
Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958
Act 82 of 1958
- Published on 8 October 1958
- Not commenced
- [This is the version of this document from 8 October 1958.]
- [Note: The original publication document is not available and this content could not be verified.]
For Statement of Objects and Reasons see Bombay Government Gazette, 1958, Part V, p. 387.An Act to control and tax lotteries and to tax prize competitions in the State of Bombay.Whereas it is expedient to control lotteries and to levy a tax on lotteries and prize competitions in the State of Bombay; It is hereby enacted in the Ninth Year of the Republic of India as follows: -(2)It extends to the whole of the State of Bombay. (3)It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint in this behalf. (2)For the purpose of this Act-(a)references to printing shall be construed as including references to writing and other modes of representing or reproducing words in a visible form; (b)documents or other matters shall be deemed to be distributed if they are distributed to persons or places whether within or without the State and the expression "distribution" shall be construed accordingly; and (c)the Collector may, after making such enquiry as he deems fit, determine the person who is or is to be deemed to be a promoter in relation to a lottery and his decision shall be final. (2)In any proceedings instituted under sub-section (1), an accused person shall not be deemed to be guilty if he proves that the lottery to which the proceedings relate was such a lottery as is not deemed to be unlawful under section 5 or 6 as the case may be, and that at the date of the alleged offence the accused believed and had reasonable ground for believing that none of the conditions required by section 5 or 6 to be observed in connection with the promotion and conduct of the lottery had been broken. (2)The following conditions shall be observed by the promoter in connection with the promotion and conduct of such lottery, namely:-(a)the whole proceeds of the entertainment (including the proceeds of the lottery) after deducting(i)the expenses of the entertainment, excluding expenses incurred in connection with the lottery, (ii)the expenses incurred in printing tickets in the lottery, and (iii)such sum (if any) not exceeding one hundred rupees, which the promoters of the lottery think fit to appropriate on account of any expense incurred by them in purchasing prizes in the lottery, shall be devoted to purposes other than private gain;(b)none of the prizes in the lottery shall be money prizes; (c)tickets or chances in the lottery shall not be sold or issued, nor shall the result of the lottery be declared, except on the premises on which the entertainment takes place and during the progress of the entertainment; and (d)the facilities afforded for participating in lotteries shall not be the only, or the only substantial, inducement to persons to attend the entertainment. (3)If any of the conditions specified in sub-section (2) is broken, every person concerned in the promotion or conduct of the lottery shall, on conviction, be punishable:-(a)for the first offence with fine which may extend to one thousand rupees, (b)for the second offence with fine which may extend to one thousand rupees, and (c)for any subsequent offence with imprisonment' for a term which may extend to three months or with fine which may extend to five thousand rupees or with both: Provided that in any proceeding under this section, it shall >be a defence to prove that the breach was committed without his knowledge.Explanation.- The entertainments to which this section applies are bazaars, sales of work, fetes and other entertainments of a similar character, whether limited to one day or extending over two or more days. (2)The following conditions shall be observed by the promoter in connection with the promotion and conduct of such lottery, namely:-(a)the whole proceeds, after deducting only expenses incurred for printing and stationery, shall be devoted to the provision of prizes for purchasers of tickets or chances, or, in the case of a lottery promoted for the members of a society, shall be devoted either to the provision of prizes as aforesaid or to purposes which are purposes of the society or, as to part, to the provision of prizes as aforesaid and, as to the remainder, to such purposes as aforesaid; (b)there shall not be exhibited, published or distributed any written notice or advertisement of the lottery other than(i)a notice thereof exhibited on the premises of the society for whose members it is promoted, or, as the case may be, on the premises on which the persons for whom it is promoted work or reside, and (ii)such announcement or advertisement thereof as is contained in the ticket, if any; (c)the price of every ticket or chance shall be the same and the price of any ticket shall be stated on the ticket; (d)every ticket shall bear upon the face of it the name and address of each of the promoters and a statement of the persons to whom the sale of tickets or chances by the promoters is restricted, e.1 a statement that no prize won in the lottery shall be paid or delivered by the promoters to any person other than the person to whom the winning ticket or chance was sold by them, and no prize shall be paid or delivered except in accordance with that statement; (e)no ticket or chance shall be issued or allotted by the promoters except by way of sale and upon receipt of the full price thereof, and no money or valuable thing so received by a promoter shall in any circumstances be returned; and (f)no tickets in the lottery shall be sent through the post. (3)If any of the conditions specified in sub-section (2) is broken, each of the promoters of the lottery, and where the person by whom the condition is broken is not one of the promoters, that person also, shall, on conviction, be punishable-(a)for the first offence with fine which may extend to one thousand rupees, (b)for the second offence with fine which may extend to one thousand rupees, and (c)for any subsequent offence with imprisonment for a term which may extend to three months or with fine which may extend to five thousand rupees or with both Provided that in any proceeding under this section, it shall be a defence for a person charged only by reason of his being a promoter of the lottery to prove that the offence was committed without his knowledge.Explanation.- For the purposes of this section-(a)the expression "private lottery" means a lottery in the State which is promoted for, and in which the sale of tickets or chances by the promoters is confined to, either(i)members of one society established and conducted for purposes not connected with gaming, wagering or lotteries, or (ii)persons all of whom work on the same premises, or (iii)persons all of whom reside on the same premises, and which is promoted by persons each of whom is a person to whom under the foregoing provisions tickets or chances may be sold by the promoters and, in the case of lottery promoted for the members of a society, is a person authorised in writing by the governing body of the society to promote the lottery; and(b)the expression "society" includes a club, institution, organisation or other association of persons by whatever name called, and each local or affiliated branch or section of a society shall be regarded as a separate and distinct society. (a)prohibit the grant of licences in respect of a lottery or class of lotteries throughout the State or in any area; (b)prescribe the maximum number of licences which may be granted in any area; (c)direct that no licences specified in such order shall be granted without the previous approval of the State Government; (d)issue such other instructions in any matter pertaining to the grant of otherwise of licences under this Act as the State Government may deem proper. (1)if there is any breach of any of the conditions subject to which the licence is granted; or (2)if the holder of such licence contravenes any of the conditions specified in section 5 or 6; or (3)if any tax payable under section 10 is not duly paid by the promoter; or (4)if the holder of such licence contravenes any of the provisions of section 14; or (5)for any other reason, for which the suspension or cancellation of the licence is, in the opinion of the State Government, necessary in the public interest. (2)The tax shall be collected from the promoter of such lottery or prize competition, as the case may be. (2)In cases where no such accounts are maintained, or no such statements are submitted, or no such declaration is made, or where such accounts, statements or declaration are of is in the opinion of the Collector false or incorrect, the Collector shall make the calculation to the best of his judgment. (3)The tax leviable under section 10 shall in the case of a prize competition be paid within 30 days of the end of each quarter and in the case of a lottery be paid within 30 days of the date on which such lottery is drawn. (4)If any tax payable under section 10 is in arrear the Collector may, in lieu thereof, recover any sum not exceeding double the amount of the tax so unpaid or any smaller sum above the amount of the tax which the Collector may think it reasonable to recover. (2)In the case of a lottery contained in a newspaper or publication printed and published outside the State, every person promoting such lottery shall make a declaration in such form and of such period as may be prescribed. (a)any promoter of a lottery or prize competition liable under sub-section-(1) of section 14 to keep and maintain accounts or to submit statements in the manner and of the period prescribed fails to keep accounts or so to submit the statements, or keeps such accounts or submits such statements as he knows to be or has reason to believe to be false, or (b)any promoter of a lottery liable under sub-section (2) of section 14 to make a declaration in the manner and of the period prescribed fails to make the declaration or makes such declaration as he knows or has reason to believe to be false, he shall, on conviction, be punished with fine which may extend to Rs. 500.(i)require any promoter of a lottery or prize competition to produce before him accounts or other documents or to furnish any other information; or (ii)inspect the accounts of any such promoter. (i)in Greater Bombay, not below the rank of Sergeant or Sub-Inspector and either empowered by general order in writing or authorised in each case by special warrant issued by the Commissioner of Police, Bombay, and (ii)elsewhere, not below the rank of a Sub-Inspector of Police authorised by a special warrant issued in each case by a Magistrate of the First Class or a District Superintendent of Police or by an Assistant or Deputy Superintendent of Police specially empowered by the State Government in this behalf:- (a)to enter, with the assistance of such persons as may be found necessary by night or by day and by force, if necessary, any house, room or place which he has reason to suspect is used for purposes connected with the promotion or conduct of any lottery; (b)to search all parts of the house, room or place which he shall have so entered, the persons whom he shall find therein and also such persons as may by specified by name in the warrant; (c)to take into custody and bring before a Magistrate all such persons; (d)to seize all things which are reasonably suspected to have been used or intended to be used in connection with a lottery and which are found therein: Provided that no officer shall be authorised by special warrant unless the Commissioner of Police, the Magistrate, the District or Assistant or Deputy Superintendent of Police concerned is satisfied, upon any complaint made before him on oath and upon making such inquiry as he may think necessary, that there are reasonable grounds, to suspect the said house, room or place to be used for purposes connected with the promotion or conduct of an unlawful lottery.(2)Every such officer shall, in the conduct of such investigation, exercise the powers (except the power to arrest without warrant otherwise than under section 20), conferred by the Code of Criminal Procedure, 1898, upon an officer in charge of a police station for the investigation of a cognizable offence. (2)Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been consulted with the consent or connivance of or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation.- For the purposes of this section,-(a)"company" means a body corporate, and includes a firm or other association of individuals; and (b)"director" in relation to a firm means a partner in the firm. (2)No suit shall he instituted against the State and no prosecution or suit shall be instituted against any officer of the Government in respect of anything done or intended to be done, under this Act, unless the suit or prosecution has been instituted within six months from the date of the act complained of. (2)Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final and shall not be liable to be called in question in any court of law whether in a suit or other proceeding or by way of appeal or revision. (3)The State Government may, at any time, call for and examine the record of any order of, or the proceedings recorded by, any officer or person for the purpose of satisfying itself as to the legality or propriety of such order passed by, or as to the regularity of such proceedings of, such officer or person and may pass such order in reference thereto as it thinks fit. (2)In particular and without prejudice to the generality of the foregoing provision the State Government may make rules for the following matters:-(i)the form of licence and the fees on payment of which and the conditions subject to which a licence shall be granted under section 7; (ii)the manner in which the accounts shall be kept and maintained and the form in which and the period at which the statements of accounts are to be submitted under section 14. (3)Any rule made under this section may provide that any person contravening any such rule shall, on conviction, be liable to fine which may extend to fifty rupees. (4)Rules made under this section shall be subject to the condition of previous publication. (a)the owner, lessee or occupier of any race course to whom a licence has been granted for horse racing on a race course under section 4 of the Bombay Race-course Licensing Act, 1912, or to any person who carries on the business or vocation of or acts as a book-maker, or turf commission agent under a licence or permit issued by such owner, lessee or occupier to enable him to carry on his business or vocation under the said Act as specified in the licence or permit or to any entries in respect of any stake or bet received by such person; (b)a lottery organised by the Central Government or a State Government; (c)a lottery specially authorised by the State Government. (i)the Bombay Lotteries and Prize Competitions Control and Tax Act, 1948, and (ii)the Saurashtra Lotteries and Prize Competitions Control and Tax Act, 1951, are hereby repealed:Provided that such repeal shall not affect,-(a)any right, privilege, obligation or liability already acquired, accrued or incurred or anything done or suffered before the commencement of this Act, (b)any levy proceeding or remedy in respect of such right, privilege, obligation or liability, or (c)the levy, assessment, collection or refund, of any tax or fee or the imposition or recovery of any penalty which may have become payable before the commencement of this Act, under any Act so repealed; and any such proceeding may be instituted, continued or disposed of and any such remedy may be enforced and any such tax or fee may be levied, assessed or collected or refund thereof made, and any such penalty may be imposed or recovered as if this Act had not been passed:Provided further that any licence for a lottery granted under any of the Acts hereby repealed and in force immediately before the commencement of this Act shall continue in force under this Act, unless it is inconsistent with any of the provisions of this Act.NotificationsG.N., N.D., No. PZC. 1856/100161(a)-X, dated 16th April, 1959 (B. G., Part IV-B, pages 692) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958 (Bombay LXXXII of 1958), the Government of Bombay is pleased to direct that the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958 (Bombay LXXXII of 1958) shall come into force in the State of Bombay with effect from the 1st May 1959.