Section 26 in Kerala Tax on Paper Lotteries Act, 2005
26. Penalties relating to seals and to unaccounted lottery tickets.
(1)Any person who removes, or in any way tampers with, a seal of the lottery ticket or is in possession of forged or fabricated lottery tickets shall be liable on conviction by a Court, not inferior to that of a Magistrate of the First Class, to a fine of not less than ten thousand rupees but not exceeding fifty thousand rupees and imprisonment for a period not less than fifteen days but not exceeding one year.(2)Any person or promoter who is found to be in possession of unaccounted lottery tickets shall be liable to a penalty of One Lakh Rupees in addition to and in excess of the tax payable under this Act:Provided that no penalty shall be imposed unless an opportunity to show cause against such penalty is given.(3)The power to levy the penalty under sub-section (2) shall be vested with the Assistant Commissioner.
