Section 24(1) in Kerala Tax on Paper Lotteries Act, 2005
(1)any promoter or other person who fails to keep and maintain proper records, in accordance with sub-section (1) of section 19 shall be liable to a penalty of ten thousand rupees and, in addition, two thousand rupees per day for the failure so long as it continues:Provided that no penalty shall be imposed unless an opportunity to show cause against such imposition of penalty is given.
