[Presidents Act 19 of 1971] [14th December, 1971] An Act to provide for the levy of tax on lotteries. In exercise of the powers conferred by Section 3 of the West
Bengal State Legislature (Delegation of Powers) Act, 1971 (31 of 1971), the
President is pleased to enact as follows:— Reasons for the enactment In order to raise additional resources for meeting the expenses of
the refugees from Bangla Desh, the Government of West Bengal proposes to levy a
tax at the rate of ten paise on each ticket issued by the promoter of any
lotteries in the State. 2. The Committee constituted under the proviso to sub-section (2)
of Section 3 of the West Bengal State Legislature (Delegation of Powers) Act,
1971 (31 of 1971) has been consulted before the enactment of the measure as a
President's Act. (1)
This Act may be called
the West Bengal Lotteries (Tax) Act, 1971. (2)
It extends to the whole of the
State of West Bengal. (3)
It shall come into force on such
date as the State Government may, by notification in the Official Gazette,
appoint. In this Act, unless there is anything repugnant in the subject or
context,— (a)
“prescribed” means prescribed by
rules made under this Act; (b)
“Prescribed authority” means an
authority appointed by the State Government, by notification in the Official
Gazette, for the purposes of this Act; (c)
“promoter”, in relation to a
lottery (not being a lottery organised by the Government of India or the Government
of a State), includes a proprietor manager, organiser, or any person having the
control or directing the conduct, of a lottery in the State of West Bengal; (d)
“ticket” includes, in relation to
any lottery or proposed lottery, any document indicating the claim of a person
to participate in the chances of the lottery. (1)
There shall be charged levied and
paid to the State Government a tax at the rate of ten parse on each ticket
issued by the promoter of any lottery. (2)
The tax shall be collected from
the promoter of such lottery. The amount of the tax levied, under Section 3 in respect of a
lottery shall be calculated by the prescribed authority on the basis of the
accounts maintained and statements submitted to it under Section 6. Any sum due on account of the tax shall be recoverable by the
State Government as a public demand. Every promoter shall keep and maintain account relating to the lottery
and shall submit to the ascribed authority such statements in such form and at
such intervals as may be prescribed. Every promoter of a lottery who fails to keep accounts or to
submit the statements, or keep such accounts or submit such statements,
referred to in Section 6, as he knows or has reason to believe, to be false,
shall, on conviction, be punished with fine which may extend to five thousand
rupees. The prescribed authority may, for the purposes of this Act, at any
time, after giving notice for such period as may be prescribed,— (a)
require any promoter to produce
before him accounts or other documents or to furnish any information, relating
to the lottery in relation to which he is the promoter; and (b)
inspect the accounts of any such
lottery. The State Government may make rules for carrying out the
provisions of this Act.West Bengal Lotteries (Tax)
Act, 1971[1]