Section 24 in Kerala Tax on Paper Lotteries Act, 2005
24. Penalties relating to the keeping of records.
(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.(2)Any promoter or other person who fails to retain records and accounts in accordance with sub-section (2) and (3) of section 19 shall be liable to a penalty of twenty thousand rupees:Provided that no penalty shall be imposed unless an opportunity to show cause against such penalty is given.(3)The power to levy the penalties under this section shall be vested with the Assistant Commissioner.
