The Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

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1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
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GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

BOMBAY ACT No. LXXXII OF 1958

The Gujarat Lotteries (Control and Tax) and Prize
Competitions (Tax) Act, 1958

(As modified up to 31st October, 2012)

[1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958

THE GUJARAT LOTTERIES (CONTROL AND TAX) AND PRIZE
COMPETITIONS (TAX) ACT, 1958

CONTENTS.

PREAMBLE. :
SECTIONS.

1. Short title, extent and commencement.

2. Definitions

3. All lotteries unlawful.

4. Offences in connection with lotteries.

5. Licensed entertainment lotteries not unlawful.

6. Licensed private lotteries not unlawful.

7. Licences.

8. Power of State Government to issue orders pertaining to licences.

9. Suspension or cancellation of licence.

10. Levy of tax on lotteries and prize competitions.

11. Levy of tax on lotteries in newspapers and publications printed and published outside State.

12. Calculation and recovery of tax levied under section 10.

13. Licence fee and other dues to be recoverable as arrear of land revenue.

14. Promoters of lotteries or prize competitions to keep and maintain accounts, submit statements
and make declarations.

15. Penalty for failure to Keep accounts, submit statements or make declaration of keeping false
accounts, submitting false statements and making false declaration.

16. Forfeiture of newspapers and publications, containing unlawful
lotteries.

17. Power of Collector to require production of accounts or to inspect accounts.

18. Power of entry and search.

19. Searches how made.

20. Power to arrest without warrant in certain cases.

21. Power of investigation.

22. Offences to be bailable.

23. Jurisdiction to try offences.

24. Government may authorise certain officers to perform functions of Collector.

25. Offences by companies.

26. Collectors and other officers to act subject to orders of State Government.

27. Officers to be public servants.
1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
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SECTIONS.

28. Protection of persons acting in good faith and limitation of suits and prosecutions.

29. Appeal and revision.

30. Exemption.

31. Rules.

32. Saving.

33. Repeal of section 294A of Act XLV of 1880.

34. Repeal and savings.

[1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958

BOMBAY ACT No. LXXXII OF 1958.1

[THE GUJARAT LOTTERIES (CONTROL AND TAX) AND PRIZE
COMPETITIONS (TAX) ACT, 1958]
[8th October, 1958]

Adapted and modified by the Gujarat Adaptation of Laws (State and Concurrent Subjects)
Order, 1960.

Amended by Guj. 15 of 1964.

An Act to control and tax lotteries and to tax prize competitions in the State of Bombay.

WHEREAS it is expedient to control lotteries and to levy a tax on lotteries and prize
competitions in the State of Bombay ; It is hereby enacted in the Ninth Year of the Republic of India
as follows :-

1. (1) This Act may be called the 1a[Gujarat] Lotteries (Control and Tax) and Prize
Competitions (Tax) Act, 1958.

(2) It extends to the whole of the 2[State of Gujarat].

(3) It shall come into force on such date as the State Government may, by notification in the
Official Gazette appoint in this behalf.

2. (1) In this Act, unless there is anything repugnant in the subject or context-

(a) "lottery" does not include a prize competition;

(b) "money" includes a cheque or any other negotiable instrument, a postal order or a
money order ;

(d) "prize competition" means a prize competition within the mean ing of the Prize
Competitions Act, 1955 ;

(e) "promoter" in relation to a prize competition means the person licensed to,
promote or conduct a prize competition under the Prize Competi tions Act, 1955 and
in relation to a lottery includes a propri etor, manager, organizer or any person having
the control or directing the conduct of a lottery and in the case of a. lottery conducted
through a newspaper includes the publisher of such newspaper :

Provided that in the case of a lottery contained in a newspaper or publication
printed and published outside the State, the manager or agent of the publisher of such
newspaper or publication in charge of its circulation or distribution shall be deem ed
to be a promoter of the lottery for the purposes of this Act ; and the words "promote"
and "promoting" shall be construed accordingly ;

(f) "State" means the 3[State of Gujarat] ;

(g) "quarter" means a period of three months beginning from the 1st January to 31st
March, from 1st April to 30th June, from 1st July to 30th September and from 1st
October to 31st December in each year;

(h) "ticket" includes, in relation to any lottery or p roposed lottery, any document
evidencing the claim of a person to participate In the chances of the lottery.

(2) For the purpose of this Act—

(a) references to printing shall be construed as including references to writing and
other modes of representing or reproducing words in a visible form ;

(b) documents or other matters shall be deemed to be distributed if they are
distributed to persons or places whether within or without the State and the
Short title,
extent and
commencement
Definitions.

XLII of
1955.

1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
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expression "distribution" shall be construed accordingly ; and

(c) the Collector may, after making such enquiry as he deems fit, determine the
person who is or is to be deemed to be a promoter in relation to a lottery and his
decision shall be final.

3. Save as provided by this Act, all lotteries are unlawful.

4. (1) Subject to the provisions of this section every person who in connection with any lottery
which is unlawful under the provisions of this Act, but whic h is promoted or proposed to be
promoted either in this State or elsewhere—

(a) publishes any proposal to pay any sum, or to deliver any goods, or to do or
forbear doing anything for the benefit of any person, on any event or contingency
relative or applicable to the drawing of any ticket, lot, number or figure in the lottery ;
or

(b) prints any ticket for use in the lottery; or

(c) sells or distributes, or offers or advertises for sale or distri bution, or has in his
possession for the purpose of sale o r distribution any tickets or chances in the lottery;
or

(d) prints, publishes or distributes, or has in his possession for the purpose of
publication or distribution-

(i) any advertisement, of the lottery, or

(ii) any list (whether complete or not) of prize winners or win ning tickets in
the lottery, or

(iii) any such matter descriptive of the drawing or intended drawing of the
lottery, or otherwise relating to the lottery as is calculated to act as an
inducement to persons to participate in that lottery or in other lotteries, or

(e) brings, or invites any pe rson to send into the State for the purpose of sale or
distribution any ticket in, or advertisement of, the lottery, or

(f) sends or attempts to send out of the State any money or valuable thing received in
respect of the sale or distribution or any docum ent recording the sale or distribution,
or the identity of the holder, or any ticket, or chance in the lottery, or

(g) uses any premises, or permits any premises to be used, for purposes connected
with the promotion or conduct of the lottery, or

(h) causes or attempts to cause any person to do any of the above mentioned acts
shall, on conviction, be punishable,-

(i) for the first offence with fine which may extend to one thousand rupees,

(ii) for the second offence with fine which may extend to two thou sand
rupees, and

(iii) for any subsequent offence with imprisonment for a term which •may
extend to three months or with fine which may extend to five thousand rupees
or with both.

(2) In any proceedings instituted under sub -section (1), an accused perso n shall not be
deemed to be guilty if he proves that the lottery to which the proceedings relate was such a
lottery as is not deemed to be unlawful under section 5 or 6 as the case may be, and that at the
date of the alleged offence the accused believed an d had reasonable ground for believing that
none of the conditions required by section 5 or 6 to be observed in connection with the
promotion and conduct of the lottery had been broken.

All lotteries
unlawful.
Offences in
connection
with lotteries.
[1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958

5. (1) A lottery promoted as an incident of an entertainment shall be deemed to be an unlawful
lottery, unless the promoter thereof has obtained a licence in respect of such lottery.

(2) The following conditions shall be observed by the promoter in connection wit h the
promotion and conduct of such lottery, namely:-

(a) the whole proceeds of the entertainment (including the proceeds of the lottery) after deducting -

(i) the expenses of the entertainment, excluding expenses incurred in
connection with the lottery,

(ii) the expenses incurred in printing tickets in the lottery, and

(iii) such sum (if any) not exceeding one hundred rupees, which the
promoters of the lottery think fit to appropriate on account of any expense
incurred by them in purchasing prizes in the lottery, shall be devoted to
purposes other than private gain;

(b) none of the prizes in the lottery shall be money prizes;

(c) tickets or chances in the lottery shall not be sold or issued, nor shall the result of
the lottery be declared, except on the premises on which the entertainment takes place
and during the progress of the entertainment; and

(d) the facilities afforded for participating in lotteries shall not be the only, or the only
substantial, inducement to persons to attend the entertainment.

(3) If any of the conditions specified in sub -section (2) is broken, every person concerned in
the promotion or conduct of the lottery shall, on conviction, be punishable-

(a) for the first offence with fine which may extend to one thousand rupees,

(b) for the second offence with fine which may extend to two thousand rupees, and

(c) for any subsequent offence with imprisonment for a term which may extend to
three months or with fine which may extend to five thousand rupees or with both :

Provided that in any proceeding under this section, it shall be a defenc e to
prove that the breach was committed without his knowledge.

Explanation.-The entertainments to which this section applies are bazaars,
sales of work, fetes and other entertainments of a similar character, whether limited to
one day or extending over two or more days.

6. (1) A private lottery shall be deemed to be an unlawful lottery unless the promoter thereof
has obtained a licence in respect of such lottery.

(2) The following conditions shall be observed by the promoter in connection with the
promotion and conduct of such lottery, namely :-

(a) the whole proceeds, after deducting only expenses incurred for printing and
stationery, shall be devoted to the provision of prizes for purchasers of tickets or
chances, or, in the case of a lottery pro moted for the members of a society, shall be
devoted either to the provision of prizes as aforesaid or to purposes which are
purposes of the society or, as to part, to the provision of prizes as aforesaid and, as to
the remainder, to such purposes as aforesaid;

(b) there shall not be exhibited, published o r distributed any written notice or
advertisement of the lottery other than-

(i) a notice thereof exhibited on the premises of the society for whose
members it is promoted or, as the case may be, on the premises on which the
persons for whom it is promoted work or reside, and

(ii) such announcement or advertisement thereof as is contained in the tickets,
Licensed
entertainment
lotteries not
unlawful.
Licensed private
Lotteries not
unlawful.
1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
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if any;

(d) every ticket shall bea r upon the face of it the name and address of each of the
promoters and a statement of the persons to whom the sale of tickets or chances by
the promoters is restricted, and a state ment that no prize won in the lottery shall be
paid or delivered by the pr omoters to any person other than the person to whom the
winning ticket or chance was sold by them, and no prize shall be paid or delivered
except in accordance with that statement;

(e) no ticket or chance shall be issued or allotted by the promoters excep t by way of
sale and upon receipt of the full price thereof, and no money or valuable thing so
received by a promoter shall in any circumstances be returned; and

(f) no tickets in the lottery shall be sent through the post.
(3) If any of the conditions specified in sub-section (2) is broken, each of the promoters of the
lottery, and where the person by whom the condition is broken is not one of the promoters,
that person also, shall, on conviction, be punishable—

(a) for the first offence with fine which may extend to one thousand rupees,

(b) for the second offence with fine which may extend to two thousand rupees, and

(c) for any subsequent offence with imprisonment for a term which may extend to
three months or with fine which may extend to five thousand rupees or with both:

Provided that in any proceeding under this section, it shall be a defence for a
person charged only by reason of his being a promoter of the lottery to prove that the
offence was committed without his knowledge.

Explanation.-For the purposes of this section-

(a) the expression "private lottery" means a lottery in the State wh ich is
promoted for, and in which the sale of tickets or chances by the promoters is
confined to, either-

(i) members of one society established and conducted for purposes
not connected with gaming, wagering or lotteries, or

(ii) persons all of whom work on the same premises, or

(iii) persons all of whom reside on the same premises, and which is
promoted by persons each of whom is a person to whom under the
foregoing provisions tickets or chances may be sold by the promoters
and, in the case of a lottery promoted for the members of a society, is
a person authorised in writing by the gove rning body of the society to
promote the lottery ; and

(b) the expression "society" includes a club, institution, organisa tion or other
association of persons by whatev er name called, and each local or affiliated
branch or section of as society shall be regarded as a separate and distinct
society.

7. Every licence granted under this Act in respect of a lottery shall be granted by the Collector on
payment of such fees and subject to such conditions and shall be in such form as may be prescribed.

8. Notwithstanding anything contained in this Act or any rules made thereunder, it shall be lawful f or
the State Government by general or special order to –

(a) prohibit the grant of licences in respect of a lottery or class of lotteries throughout the
State or in any area ;

(b) prescribe the maximum number of licences which may be granted in any area ;
Licences.
Power of State
Government to
issue orders
pertaining to
licences.
[1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958

(c) direct that no licences specified in such order shall be granted without the previous
approval of the State Government ;

(d) issue such other instructions in any matter pertaining to the grant or otherwise of licen ces
under this Act as the State Government may deem proper.

9. The Collector may suspend or cancel a licence granted under this Act in respect of a lottery-

(1) if there is any breach of any of the conditions subject to which the licence is granted ; or

(2) if the holder of such licence contravenes any of the conditions specified in section 5 or 6 ;
or

(3) if any tax payable under section 10 is not duly paid by the promoter ; or

(4) if the holder of such licence contravenes any of the provisions of section 14 ; or

(5) for any other reason, for which the suspension or cancellation of the licence is, in the
opinion of the State Government, necessary in the public interest.

10. (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. of 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, 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.

11. Notwithstanding anything contained in section 10, there shall be levied In respect of every
lottery contained in a newspaper or publication printed and published outside the State, for which a
licence has been obtained under section 5 or 6, a tax at such rates as may be specified by the State
Government in a notification in the Official Gazette not exceeding the rates specified in section 10
on the sums specified in the declaration made under section 14 by the promoter of the lottery as
having been receive d or due in respect of the lottery or in a lump sum having regard to the
circulation or distribution of the newspaper or publication in the State.

12. (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
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14. (1) Every person promoting a lottery or prize competition of any kind shall keep and
maintain accounts relating to such lottery or competition and shall submit to the Collector statements
in such form and of such period as may be prescribed :

Provided that in the case of a prize competition the accounts maintained and the statements
thereof submitted to the licensing authority under the Prize Competitions Act, 1955, shall be deemed
to be the accounts or statements to be maintained or submitted, as the case may be, under this
section.

(2) In the case of a lottery contained in a newspaper or publication printed and published
outside the State, every person promoting such lottery shall make a declaration in such form
and of such period as may be prescribed.

15. If-
(a) any promoter of a lottery or prize competition liable under sub section (1) of section 14 to keep
and maintain accounts or to submit statements in the manner and of the period prescribed fails to
keep accounts or so to submit the statements, or keeps such accounts or submits such statements as
he knows to be or has reason to believe to be false, or

(b) any promoter of a lottery liable under sub -section (2) of section 14 to make a declaration In the
manner and of the period prescribed fails to make the declaration or makes such declaration as he
knows or has reason to believe to be false,

he shall, on conviction, be punished with fine which may extend to Rs. 500.

16. Where any newspaper or publication, wherever printed or pub lished, contains an unlawful
lottery the Collector may, by notification in the Official Gazette, declare every copy of the issue
of the news paper or every copy of such publication containing such lottery to be forfeited to the
State Government.

17. The Collector may, for the purposes of this Act at all reasonable times—
(i) require any promoter of a lottery or prize competition to produce before him accounts or other
documents or to furnish any other information; or

(ii) inspect the accounts of any such promoter.

18. it shall be lawful for a police officer-

(i) in Greater Bombay, not below the rank of Sergeant or sub - Inspector and either empowered by
general order in writing or authorised in each case by special warrant issued by the
Commissioner of Police, Bombay, and

(ii) elsewhere, not below the rank of a Sub-Inspector of Police authorised by a special
warrant issued In each case by a Magistrate of the First Class or a District Superintendent of
Police or by an Assistant or Deputy Superintendent of Police specially empowered by the
State Government in this behalf-

(a) to enter, with the assistance of such persons as may be found necessary by night
or by day, and by force, if necessary, any house, room or place which he has reason
to suspect is used for purposes connected with the promotion or conduct of any
lottery;

(b) to search all parts of the house, room or place which he shall have so entered, the
persons whom he shall find therein and also such persons as may be specified by
name in the warrant;

(d) to seize all things which are reasonably suspected to have been used or intended
to be used In connection with a lottery and which are found therein:

Provided that no officer shall be authorised by special warrant unless the
Commissioner of Pol ice, the Magistrate, the District or Assistant or Deputy
Superintendent of Police concerned is satisfied, upon any complaint made before him
on oath and upon making such inquiry as he may think necessary, that there are
Promoters of
lotteries or
prize competi-
tions to keep
and maintain
accounts,
submit
statements and
make declara-
tions. XLII of
1955.
Panalty for
failure to keep
accounts, submit
statements or
make
declaration or
keeping false
accounts,
submitting false
statements and
making false
declaration.
Forfeiture of
newspapers and
publications
containing
unlawful lotteries.
Power of
Collector to
require
production of
accounts or to
inspect
accounts.
Power of
entry and
starch.
[1958 : Bom. LXXXII Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958

reasonable grounds, to suspect the s aid house, room or place to be used for pur poses
connected with the promotion or conduct of an unlawful lottery,

19. All searches made under section 18 shall be made in accordance with the provisions of the
Code of Criminal Procedure, 1898.

20. A police officer may apprehend without warrant any person found, or reasonably suspected of
committing an offence under clauses (a), (c) or (d) of sub -section (1) of section 4, in an y public
street, or thoroughfare or in any place to which the public have or are permitted to have access.

21. (1) Every officer not below the rank of a Sub -Inspector of Police shall have power to
investigate all offences punishable under this Act.

(2) Every such officer shall, in the conduct of such investigation, exercise the powers (except
the power to arrest without warrant otherwise than under section 20) conferred by the Code
of Criminal Procedure, 1898, upon an officer in charge of a police stati on for the
Investigation of a cognizable offence.

22. All offences punishable under this Act shall be bailable.

23. No Magistrate, below the rank of 4 * * a Magistrate of the Second Class, shall try an offence
under this Act.

24. The State Government may, by general or special order, authorise any officer to perform the
functions to be performed by the Collector under any of the provisions of this Act.

25. (1) Where an offence under this Act has been committed by a company, every person who
at the time the offence was committed, was in charge of, and was responsible to, the
company for the conduct of the business of the company, as well as the company shall be
deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly:

Provided that nothing contained in this sub -section shall render any such person
liable to any punishment provided in this Act if he proves that the o ffence was committed
without his knowledge or that he exercised all due diligence to prevent the commission of
such offence.

(2) Notwithstanding anything contained in sub -section (1), where an offence under this Act
has been committed by a company and it is proved that the offence has been committed with
the consent or connivance of or is attributable to any neglect on the part of any director,
manager, secretary or other officer of the company, such director, manager, secretary or other
officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded
against and punished accordingly.

Explanation.-For the purposes of this section,-
(a) "company" means a body corporate, and includes a firm or other association of
individuals; and

(b) "director" in relation to a firm means a partner in the firm.

26. The Collectors and all officers duly authorised under section 24 shall exercise the powers and
perform the duties conferred and imposed on them by or under this Act in accordance with such
orders as the State Government may from time to time make.

27. All officers acting under this Act shall be deemed to be public servants within the meaning of
section 21 of the Indian Penal Code, 1860.

28. (1) No suit, prosecution or other legal proceedings shall be instituted against any officer of
the Government for anything which is in good faith done or intended to be done under this
Act or rules made thereunder.

(2) No suit shall be instituted against the State and no prosecutio n or suit shall be instituted
against any officer of the Government In respect of anything done or intended to be done,
under this Act, unless the suit or prosecution has been instituted within six months from the
V of 1898.

searches
how made.
Power to
arrest without
warrant-in
certain cases.
Power of
investigation.
V of 1898.

Offences to be
bailable.
Jurisdiction to
try offences.
Government
may authorise
certain officers
to perform
functions of
Collector.
Offences by
companies.
Collectors and
other officers to
act subject to
orders of State
Government
Officers to
be public
servants.
XLV of
1860.
Protection of
persons acting
in good faith
and limitation
of suits and
prosecutions.
1958 : Bom. LXXXII] Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
11 of 12
date of the act complained of.

29. (1) Any person aggrieved by any order passed under this Act by the Collector or any officer
authorised under section 24 may appeal against such order 5[* * *] to such officer as the State
Government may appoint in this behalf.

(2) Every order passed in appeal under this section shall, subject to the powers of revision
conferred by sub -section (3), be final and shall not be liable to be called in question in any
court of law whether in a suit or other proceeding or by way of appeal or revision.

(3) The State Government may, at any time, call for and examine the record of any order of,
or the proceedings recorded by, any officer or person for the purpose of satisfying itself as to
the legality or propriety of such order passed by, or as to the regularity of such proceedings
of, such officer or person and may pass such order in reference thereto as it thinks fit.

30. The State Government may exempt totally or partially from the payment of tax under this Act
any prize competition or lottery the net proceeds of which are to be devoted to a charitable purpose.

31. (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;

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 fo r 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.

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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 Concurre nt
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.

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