Section 2 in The Maharashtra Tax on Lotteries Act, 2006
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"Certifying authority" means the certifying authority appointed under sub-section (3) of section 6;(b)"Commissioner" means the Commissioner, Small Savings and State Lotteries, Government of Maharashtra;(c)"Government" means the Government of Maharashtra;(d)"lottery" means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chances to those persons participating in the chances of a prize by purchasing tickets, conducted as per the provisions of the Lotteries (Regulation) Act, 1998;(e)"prescribed" means prescribed by rules made under this Act;(f)"Promoter" means the Government of any State or an Union Territory or any country organising, conducting or promoting a lottery and includes any person appointed as first importer for marketing lottery tickets in the State of Maharashtra on behalf of such Government or country where such Government or country is not directly marketing or conducting lottery schemes in the State;(g)"rules" means the rules made under this Act;(h)"sales" means sale of lottery tickets of the State or of any other State within the State for cash or deferred payment or any other valuable consideration;(i)"State" means the State of Maharashtra;(j)"tax" means the tax levied and collected on lotteries under this Act.
