Section 15(a) in The Maharashtra Lotteries (Control And Tax) And Prize Competitions (Tax) Act,1958
(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
