(1) The amount of tax to be levied in respect of a lottery or prize competition under section 10 shall be calculated by the Collector on the total sum received or due in respect of the lottery or prize competition as disclosed in the accounts maintained and statements submitted to him or a declaration made before him under section 14.
(2) In cases where no such accounts are maintained or no such statements are submitted, or no such declaration is made, or where such accounts, statements or declaration are or is in the opinion of the Collector false or incorrect, the Collector shall make the calculation to the best of his judgment.
(3) The tax leviable under section 10 shall in the case of a prize competition be paid within 30 days of the end of each quarter and in the case of a lottery be paid within 30 days of the date on which such lottery is drawn.
(4) If any tax payable under section 10 is in arrear the Collector may, in lieu thereof, recover any sum not exceeding double the amount of the tax so unpaid or any smaller sum above the amount of the tax which the Collector may think it reasonable to recover.
13. All sums payable as fees or taxes under this Act shall be recoverable as arrears of land revenue.
Suspension or cancellation of licence Levy of tax on lotteries and prize competitions.
XLII of 1955.
Levy of tax on lotteries in newspapers and publications printed and published outside State.
Calculation and recovery of tax levied under section 10.
Licence fee and other dues to be recoverable as arrears of land revenue.
1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958 9 of 12