Act Info:Preamble 1 - TAX ON LOTTERIES ACT, 2004
Chapter I
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Chapter II
Section 3 - Instructions to subordinate authorities
Section 4 - Jurisdiction of officers
Section 5 - Change of incumbent of an office
Chapter III
Section 6 - Levy of tax
Section 7 - Power of State Government to reduce tax
Chapter IV
Section 8 - Registration of promoters and sellers
Chapter V
Section 9 - Returns and assessment
Section 10 - Assessment of draw escaping assessment
Section 11 - Payment of tax in advance
Section 12 - Payment and recovery of tax
Section 13 - Recovery of tax, penalty, or any other amount, from certain other persons
Section 14 - Tax payable on transfer of business, assessment of legal representatives, etc.
Chapter VI
Section 15 - Appeals
Section 16 - Revisional powers of Joint Commissioner
Section 17 - Revision by the Commissioner
Section 18 - Rectification of mistakes
Chapter VII
Section 19 - Accounts and records to be maintained by promoters and sellers
Section 20 - Production and inspection of documents and powers of entry, search and seizure
Section 21 - Burden of proof
Chapter VIII
Section 22 - Penalty relating to registration
Section 23 - Penalties relating to statement or returns
Section 24 - Penalties relating to the keeping of records
Section 25 - Penalties relating to production of records and furnishing of information
Section 26 - Penalties relating to seals and to unaccounted lottery tickets
Section 27 - Obstruction, etc.
Section 28 - Fraudulent evasion of tax
Section 29 - Cognizance of offences
Section 30 - Compounding offences
Section 31 - Offences by companies, etc.
Section 32 - Validity of assessments not to be questioned in prosecution
Section 33 - Bar and limitation to certain proceedings
Section 34 - Courts not to set aside or modify assessments except as provided under this Act
Section 35 - Appearance before any Authority in proceedings
Section 36 - Power to summon persons to give evidence
Section 37 - Power to make rules
Section 38 - Laying of rules and notifications before the State Legislature
Section 39 - Power to remove difficulties
Section 40 - Repeal and savings