Keyword(s):
Agent, Assistant Bumper Draw, Deputy Draw, Joint Lottery, Paper Lottery,
Promoter
THE KERALA TAX ON PAPER LOTTERIES ACT 2005[1]
(ACT 20 OF 2005)
An Act to provide for the levy and collection of tax in the State of Kerala on the
conduct of paper lotteries and for matters connected there with or incidents thereto;
Preamble.-WHEREAS it is expedient to provide for the levy and collection of tax on
the conduct of paper lotteries in the State of Kerala.
BE it enacted in the Fifty sixth year of the Republic of India as follow:-
CHAPTER I
PRELIMINARY
1.Short title, extent and commencement.-(1) This Act may be called the Kerala Tax on
Paper Lotteries Act, 2005.
(2)It extends to the whole of the State of Kerala
(3)It shall come into force at once.
2.Definitions.-In this Act, unless the context otherwise requires:-
(a)“Agent” means an individual partnership or body corporate with a legal identity
under any Act of the State or Central Government and who has entered an Agency
agreement with the State or Central Government or any Union Territory or any Country
who had entered into bi-lateral agreement or treaty with Government of India for the sale
of lottery tickets in the State and includes Registered Agents Bulk agents, Stockists, Sole
Selling Agents appointed to sell Lottery tickets in the State;
(b)“Assistant Commissioner” means an Assistant Commissioner of Commercial
Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of
1963)
(c)“Bumber draw” means special draw of paper lottery conducted in festival
seasons special occasions or other circumstances promising more amount as prize than
that is promised in usual draw of lotteries.
(d)“Commissioner” means the Commissioner of Commercial Taxes appointed
under Section 3 of the Kerala General Sales Tax Act 1963 (Act 15 of 1963); (e)“Deputy Commissioner” means the Deputy Commissioner of Commercial
Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of
1963);
(f)“Deputy Commissioner (Appeal)” means the Deputy Commissioner (Appeal) of
Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963;
(g)“Draw” means any method by which the prize winning number of numbers are
drawn for each lottery, by operation of the draw machine or any other manual mechanical
method which selects numbers on a methodology and where the operation is visibly
transparent to the viewers;
(h)“Joint Commissioner” means the Joint Commissioner of Commercial Taxes
appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963);
(i)“Lottery” means a scheme, in whatever form and by whatever name called for
distribution of prizes by lot of chance to those persons participating in the chances of a
prize by purchasing tickets organized by the Government of India or the Government of a
State or any Union Territory or any country having bilateral agreement or treaty with the
Government of India:-
(j)“Paper Lottery” means any lottery other than on-line lottery, conducted in
accordance with the provision contained in section 4 of the Lotteries (Regulation) Act,
1998;
(k)“Month” means the Calendar month;
(l) “Promoter” means the Government of India or Government of a State or a
Union Territory or any country who had entered into a bi-lateral agreement or a treaty
with the Government of India for organizing, conducting or promoting a lottery and
includes, any person appointed for selling lottery tickets by the Government in the State
of Kerala on its behalf, where such Government is not directly selling lottery tickets in
the State;
(m)“State Government” means the Government of Kerala;
(n)“Tax” means the tax under this Act;
(o)“Year” means financial year.
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