Amendment status not verified — confirm the current text below against the official source.
e_ tax It such rate notuoeecdteg tmtveendehaltpuconloflhe totalsum received or due in respect of such lottery es nay be specified the State Govern- ment, by netifieetioninthe nflicial Gazette and the tin shit be eefleceed from the promoter oi" such lottery, Is the case may be. (2) Notwithstanding anything contained in sub-eection {1), the State Govern- man: they, by notification in the oflicial Gazette. direct that the tax to be levied in respect efatottery shall be at such rate not exceeding fifty per cent of the total sum received or clue in respect or such lottery at meybe specified in the notification. (3) The authority may, after leaking such inquiry es'he deeme'fit. determine theipeman who shell be deemed t0 be the promoter for the purpOses of this sectee. ll. Calculation and recovery of tax levied under section 10 :--[1) The amount of tax to be levied in respect of a lottery under section [0.shall d: calculated by the authnrity on the total 5.11:1 receivej or due in respert of thelottery es disclosed in the amounts maintained by the promoter and statements submitted to the authority under Suilluh ii. (1; In estate where no such acceunts are maintained or where no each statements are submitted or where such accounts or statements are in the opinien of the autharity, false or incorrect, the authority shall make the calmlationte the best of his judgement. - (3) If any tax payable under section 10 is in arrear. the authority may. in lieu thereof, recover any sum not exceeding d-ieblc the amount of the tax an unpaid or any smaller snrn abate the amount of the tax which the authority me}! think it reasonable to recover.