(1 ) There shal be levied and colleclcd arrd p.rrd tc tirir Sll.1i'. '.i,,' , out of a nloneys palo or agreed io be pa d by Ll,- )-Lrtiui,- , oi stakes at any Eieclronlc Eflerta nment Gar lL::. r'ayell E ectronlc Eni(:rta nmeft Centre lcensed Lrn(ii.. i .r raie nol exceed ng 25 per cent ot a sL.lirlr, rr L.l Gove.nmeft rfay by nol ficallon ln the Oliic , behalf. Such port on ol such tnoneys i: r: t,!r ,,...
' taxso evedsllallbedeernedtollavEbflrlllriL ir,ip:11i,.-l accoLrni of the iax and shalL be col ectc. i I I .
on behalf of the State Govelnltrer ( ilrrci - , .
or an oliicer author sed by lhe Statc Gover r ,, ,,,,,!Ll sur.
manner as nray be prescribed,
(2) The tax payab e urr.ler this AcL shal !e r!u-r,L:, ,:r- ,ir,,, as ar arTeaT of Land TevenLre.
L Every holder ol a lcense L ndcr this Aci sh3 lie.lf i.L, ,1, i:r cli Electronic Enierta nrnent GalI]es in such Tfl,r.nner ::r ,i ,, GoveTnTnent or lo an ofl cer alrthor sed by lhe Statc Li!!r ': ,rl .
statement of accoLrnts ln sLrch fofln and at such inLervil :r r r Such accounis shall if partrcLr ar show the moneys pa d l.r) \r.:r), or Electronic EnlertanmentGa.ne played atthe Eecl-oric L:riL!. L L, ri (- i.,,.
and such other part cu ars as may be prescribeai.
9. fany person iab e lrnder the ast preced ng sectior Lo i(cc, .LraoL- Lr:r !,1 to subm t stalernenl of accoLrnts iails to keep accourlts or to subinit glaterrrL:nts of accounts as required by that sect on or keeps accoLrnts ot sLrbrn 19 srilr! rerts oi accounts which are fa se and \,\rhich he e;tfier kfows or bel eves to L)c ii.rlse or does not believe to be trLre, !,vithout prejud ce to the provislons ol sectiirn 5, ho shal , on conviction, be puJrlsl-red with fine which may extend Lpto jilicci thousand rupees .