Section 11 in Karnataka Tax on Lotteries Act, 2004
11. Payment of tax in advance.
(1)Subject to such rules as may be prescribed, every promoter shall submit every Monday to the Assistant Commissioner a statement containing such particulars as may be prescribed relating to the draws to be conducted during the week commencing from the second Monday succeeding such day and shall pay in advance the full amount of tax payable by him under this Act, in respect of the draws shown in the statement and the amounts so payable shall for the purposes of Section 12 be deemed to be an amount due under this Act from such promoter:Provided that the tax relating to any draw to be conducted immediately after the commencement of this Act shall be paid within a period of five days from such commencement:Provided further that if any Monday is not a working day, the statement shall be filed on the immediately succeeding working day.(2)If default is committed in the payment of tax for any week, whether or not a statement as required under sub-section (1) is filed or if the amount of tax paid is less than the amount of tax payable for any week, the promoter defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.(3)If no such statement is submitted by a promoter under sub-section (1) before the date prescribed or if the statement submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, the Assistant Commissioner may assess the promoter provisionally for that week to the best of his judgment, recording the reasons for such assessment, and proceed to demand and collect the tax forthwith on the basis of such assessment:Provided that before taking action under this sub-section the promoter shall be given a reasonable opportunity of being heard.
