Section 10 in Kerala Tax on Paper Lotteries Act, 2005
10. Payment of tax in advance.
(1)Subject to such rules as may be prescribed, every promoter shall submit on the 1st day of every month, if the first day being a holiday, on the immediate next working day, to the Assistant Commissioner a statement containing such particulars, as may be prescribed relating to the draws to be conducted during the month commencing from the next succeeding month 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 amount so payable shall for the purpose of section 12, be deemed to be an amount due under this Act from such promoter.(2)If default is committed in the payment of tax for any month, whether a statement as required under sub-section (1) is filed or not, or if the amount of tax paid is less than the amount of tax payable for any month, 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 specify or if the statement submitted by him appears to the Assistant Commissioner to be incorrect or in complete, the Assistant Commissioner may assess the promoter provisionally for that month 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, the above said tax shall immediately be adjusted towards the security amount paid under sub-section (1) of section 7.(4)Without prejudice to the actions contemplated under sub-sections (2) and (3) above, the Assistant Commissioner shall cancel the registration of the promoter granted under this Act and on such cancellation of registration, the promoter shall not be entitled to sell lottery tickets within the State:Provided that before taking action under this sub-sections (3) and (4), the promoter shall be given a reasonable opportunity of being heard.Provided further that if the promoter makes payment of the defaulted tax with interest the Assistant Commissioner, on application, may register the promoter or such person on payment of registration/renewal fees and security at the prescribed rate.(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.].
