Section 14(2) in The Maharashtra Tax on Lotteries Act, 2006
(2)Where any Promoter fails to file return as required by section 8 or to pay tax for three lottery schemes which he is marketing in the State, the Commissioner may, after giving the Promoter a notice of not less than seven days, and after giving an opportunity of being heard by an order in writing, impose on him, in addition to the tax payable, a penalty of an amount equal to three times of the tax and shall seize all lottery tickets, lottery terminals and servers of the Promoter through which the lottery schemes are being operated or marketed.
