Section 10: Levy of tax on lotteries and prize competitions.

The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act.State Act of Maharashtra · Act 82 of 1958

(1) There shall be levied,-

(a) in respect of every lottery for which a licence has been obtained under section 5 or 6, a tax at the rate of 25 per cent. or the total sum received or due in respect of such lottery ; and

(b) in respect of every prize competition for which a licence has been obtained under the Prize Competitions Act, 1955 (XLII of 1955), a tax at the rate of 5 per cent. of the total entry fees received and retained in such competition.

(2) The tax shall be collected from the promoter of such lottery or prize competition, as the case may be.

Where this provision sits

Act	The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act.
Section	10
Marginal note	Levy of tax on lotteries and prize competitions.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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