Section 10(5) in Kerala Tax on Paper Lotteries Act, 2005
(5)[ Notwithstanding anything contained in sub-sections (1) to. (3), in the case of a lottery organised, conducted or promoted on behalf of other State or Union Territory or any Country which had entered into a bilateral agreement or a treaty with the Government of India, the advance tax shall be received from the promoters submitting the applications or on their behalf only on being satisfied on verification of the applications submitted along with a certificate issued by the respective State Government or Union Territory or Country to the effect that the provisions of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder have been complied with and also the details stated below furnished by the respective Governments:-(i)Name of the lottery;(ii)Price of the lottery tickets;(iii)Number of tickets printed;(iv)Details of the printing press;(v)Gross value of the tickets printed;(vi)The address of the selling agents, distributors and promoters of the State Government;(vii)Prize structure;(viii)Amount offered as prize money;(ix)Interval between the draws;(x)Place where the draw is being conducted;(xi)Manner in which draw is conducted.].
