(1) The State Government may, by notification in the Official Gazette make rules for the purposes of carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing provision the State Government may make rules for the following matters : -
(i) the form of licence and the fees on payment of which and the conditions subject to which a licence shall be granted under section 7;
(ii) the manner in which the accounts shall be kept and maintained and the form in which and the period at which the statements of accounts are to be submitted under section 14.
(3) Any rule made under this section may provide that any person contravening any such rule shall, on conviction, be liable to fine which may extend to fifty rupees.
(4) Rules made under this section shall be subject to the condition of previous publication.
32. Nothing in this Act shall apply to-
(a) the owner, lessee or occupier of any race course to whom a licence has been granted for horse racing on a race course under section 4 of the Bombay Race-courses Licensing Act, 1912, or to any person who carries on the business or vocation of or acts as a book-maker, or turf commission agent under a licence or permit issued by such owner, lessee or occupier to enable him to carry on his business or vocation under the said Act as specified in the licence or permit or to any entries in respect of any stake or bet received by such person;
(b) a lottery organised by the Central Government or a State Government;
(c) a lottery specially authorised by the State Government.
33. The provisions of section 294A of the Indian Penal Code, 1860 in its application to the 6[territories to which this Act extends], are hereby repealed.
34. The following Acts, that is to say,
(i) the Bombay Lotteries and Prize Competitions Control and Tax Act, 1948, and
(ii) the Saurashtra Lotteries and Prize Competitions Control and Tax Act, 1951.
are hereby repealed:
Provided that such repeal shall not affect,-
(a) any right, privilege, obligation or liability already acquired, accrued or incurred or anything done or suffered before the commencement of this Act, Appeal and revision.
Exemption Rules.
Saving.
Bom. III of 1912.
Repeal of section 294A of Act XLV of
1860.
XLV of
1860.
Repeal and savings.
Bom. LIV or 1948.
and Sau.
Act XVI of 1951 [1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
(b) any legal proceeding or remedy in respect of such right, privilege, obligation or liability, or
(c) the levy, assessment, collection or refund, of any tax or fee or the imposition or recovery of any penalty which may have become payable before the commencement of this Act, under any Act so repealed; and any such proceeding may be instituted, continued or disposed of and any such remedy may be enforced and any such tax or fee may be levied, assessed or collected or refund thereof made, and any such penalty may be imposed or recovered as if this Act had not been passed :
Provided further that any licence for a lottery granted under any of the Acts hereby repealed and in force immediately before the commencement of this Act shall continue in force under this Act, unless it is inconsistent with any of the provisions of this Act.
------------------------------------------------ 1 For Statement of Objects and Reasons See Bombay Government Gazette, 1958, Part V. p. 387.
1a The word ―Gujarat’ was substituted for the word ―Bombay‖ by Guj. 15 of 2011, s. 3.
2 These words were substituted for the words "State of Bombay" by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
3 These wards were substituted for the words "State of Bombay" by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
4 The words "a Presidency Magistrate or" were deleted by the Gujarat Adaptation of Laws (Stats and Concurrent Subjects) Order, 1960.
5 The words "to the Commissioner or" were deleted by Guj. 15 of 1964, S. 4, Sch.
6 These words were substituted for the words "State of Bombay" by/Gujarat Adaptation of Laws State and Concurrent Subjects) Order, 1960.