Tax on Lotteries Act, 2004 Chapter III - Bare Act

(1) There shall be levied and collected a tax on lotteries at the following rates, namely.-

(a) one lakh and fifty thousand rupees for every bumper draw; and

(b) one lakh rupees in respect of any other draw.

(2) Tax levied under sub-section (1) shall be paid by every promoter.

(1) The State Government may, by notification, make reduction in the rate of any tax payable under this Act.

(2) Any reduction in the rate of tax, notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification.

(3) The State Government may, by notification, cancel or vary any notification issued under sub-section (1).