Section 37(2) in Karnataka Tax on Lotteries Act, 2004
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for:(a)all matters expressly required or allowed by this Act to be prescribed;(b)determination of liability of any person for purposes of registration;(c)the assessment to tax under this Act of business which are discontinued or the ownership of which has changed;(d)compelling the submission of statements or returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;(e)securing that returns furnished or accounts or documents produced or evidence of any kind given under this Act before any prescribed authority or an appeal or revision from any decision of such authority are kept confidential;(f)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(g)the fees payable for the grant of duplicate certificates of registration or copies of such certificates or of any other document;(h)the maintenance of documents or accounts of receipts or purchases and sales of lottery tickets by promoters or persons and the time for which they should be preserved;(i)generally regulating the procedure to be followed and the forms to be adopted in proceeding under this Act;(j)any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the Government, necessary for giving effect to the purposes of this Act.
