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State of Kerala - Section

Section 22 in Kerala Tax on Paper Lotteries Act, 2005

22. Penalty relating to registration.

(1)A promoter who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of one lakh rupees.
(2)Any other person who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of one lakh rupees.
(3)The power to levy the penalties shall be vested with the Assistant Commissioner.