Section 32 in The Maharashtra Lotteries (Control And Tax) And Prize Competitions (Tax) Act,1958
32. Saving.
Nothing in this Act shall apply to—(a)the owner, lessee or occupier of any race-course to whom a licence has been granted for horse racing on a race-course under section 4 of the Bombay Race-Course Licensing Act, 1912, or to any person who carries on the business or vocation of or acts as a book-maker, or turf commission agent under licence or permit issued by such owner, lessee or occupier to enable him to carry on his business or vocation under the said Act, as specified in the licence or permit or to any entries in respect of any stake or bet received by such person,(b)a lottery organized by the Central Government or a State Government,(c)a lottery specially authorised by the State Government.
