Amendment status not verified — confirm the current text below against the official source.
(1) Any person who removes, or in any way tampers with, a seal of the lottery ticket or is in possession of forged or fabricated lottery tickets shall be liable on conviction by a Court, not inferior to that of a Magistrate of the First Class, to a fine of not less than ten thousand rupees but not exceeding fifty thousand rupees and imprisonment for a period not less than fifteen days but not exceeding one year. (2) Any person or promoter who is found to be in possession of unaccounted lottery tickets shall be liable to a penalty of One Lakh Rupees in addition to and in excess of the tax payable under this Act; Provided that no penalty shall be imposed unless an opportunity to show cause against such penalty is given. (3) The power to levy the penalty under sub-section (2) shall be vested with the Assistant Commissioner.