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The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act.

Maharashtra

The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act.

Act number
82 of 1958
Ministry
Govt of Maharashtra
Department
Home Department
Enacted
8 Oct 1958

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

34 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3All lotteries unlawful.
  4. Section 4Offences in connection with lotteries.
  5. Section 5Licensed entertainment lotteries not unlawful.
  6. Section 6Licensed private lotteries not unlawful.
  7. Section 7Licences.
  8. Section 8Powers of State Government to issue orders pertaining to licences.
  9. Section 9Suspension or cancellation of licence.
  10. Section 10Levy of tax on lotteries and prize competitions.
  11. Section 11Levy of tax on lotteries in newspapers and publications printed and published outside State.
  12. Section 12Calculation and recovery of tax levied under section 10.
  13. Section 13Licence fee and other dues to be recoverable as arrears of land revenue.
  14. Section 14Promoters of lotteries or prize competitions to keep and maintain accounts, submit statements and make declarations.
  15. Section 15Penalty for failure to keep accounts, submit statements or make declaration of keeping false accounts, submitting false statements and making false declaration.
  16. Section 16Forfeiture of newspapers and publications, containing unlawful lotteries.
  17. Section 17Power of Collector to require production of accounts or to inspect accounts.
  18. Section 18Power of entry and search.
  19. Section 19Searches how made.
  20. Section 20Power to arrest without warrant in certain cases.
  21. Section 21Power of investigation.
  22. Section 22Offences to be bailable.
  23. Section 23Jurisdiction to try offences.
  24. Section 24Government may authorise certain officer to perform functions of Collector.
  25. Section 25Offences by companies.
  26. Section 26Collectors and other officers to act subject to orders of State Government.
  27. Section 27Officers to be public servants.
  28. Section 28Protection of persons acting in good faith and limitation of suit and prosecutions.
  29. Section 29Appeal and revision.
  30. Section 30Exemption.
  31. Section 31Rules.
  32. Section 32Savings.
  33. Section 33Repeal of section 294A of Act XLV of 1860.
  34. Section 34Repeal and savings.