Section 14 in The Maharashtra Tax on Lotteries Act, 2006
14. Imposition of penalty in certain circumstances.
(1)Where any Promoter has not obtained a certificate of registration under section 7 or has not paid the tax of a particular scheme at least one week in advance as provided in section 4, the Government or any officer authorised by it, shall seize the tickets, the lottery terminals through which marketing of the tickers for that schemes are to take place and all types of servers, including the central server from which the lottery tickets are being generated.(2)Where any Promoter fails to file return as required by section 8 or to pay tax for three lottery schemes which he is marketing in the State, the Commissioner may, after giving the Promoter a notice of not less than seven days, and after giving an opportunity of being heard by an order in writing, impose on him, in addition to the tax payable, a penalty of an amount equal to three times of the tax and shall seize all lottery tickets, lottery terminals and servers of the Promoter through which the lottery schemes are being operated or marketed.(3)If it is noticed that the Promoter has concealed the particulars of any transaction or furnished inaccurate particulars of any transaction, the Commissioner shall, after giving the Promoter an opportunity of being heard, by an order in writing, impose, in addition to the tax payable on that transaction, a penalty of an amount equal to three times of the tax payable by him on that transaction.
