The West Bengal Lotteries ( Tax ) Act, 1971

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isterrd 	 C.242Y 
 
No. 6008(?) 
(llatrutta 
 
    
alt14‘,11.14 
Extraonclinary 
Published by Authority 
TUESDAY, DECEMBER 14, 1971 
  
AGRAFIAYANA 23) 
  
SAKA 1893 
    
PART V.—Acis of the Parliament of India assented to by the President and Acts enacted and Ordinances promulgated by the President. 
GOVERNMENT OF INDIA 
MINISTRY OF LAW AND JUSTICE 
(Legislative Department) 
New Delhi, the 14th December, 1971, 1Agrahayana 23, 1893 (Sake). 
The following President's Act enacted on the 14th 
December, 1971, is published for general information: 
THE WEST BENGAL LOTTERIES (TAX) ACT, 1971 
No. 19 OF 1971 
Enacted by the President in the Twenty-second Year of the 
Republic of India. 
An Act to provide for the levy of tax on lotteries. 
9) of 1971. 	 In exercise of the powers conferred by section 3 of the 
West Bengal State Legislature (Delegation of Powers) Act, 
1971, the President is pleased to enact as follows: — 
1. (1) This Act may be called the West Bengal Lotteries Short title, (Tax) Act, 1971. extent and 
(2) It extends to the whole of the State of West Bengal. 	 ni" on3oCe. 
(3) It shall come into force on such date as the State rile 
mkt. 
Government may, by notification 'in the Official Gazette, appoint. 
2. In this Act, unless there is anything repugnant in the Deani-subject or context,— tione, (a) "prescribed" means prescribed by rules made under this Act; 
(b) "prescribed authority" means an authority appointed 
by the State Government, by notification in the 
Official Gazette, for the purposes of this Act ; 
(c) "promoter", in relation to a lottery (not being a 
lottery organised by the Government of India or 
the Government of a State), includes a proprietor, 
manager, organiser or any person having the 
control, or directing the conduct, of a lottery in the 
State of West Bengal; 
enk. • /1, 	 0 
24614 	 THE CALCUTTA GAZETTE, EXTRAORDINARY, DECEMBER 14, 1971 	 [PART V 
Levy of tax 
on 
lotteries. 
Accounts. 
Penalty. 
Produoi 
tion of 
docu-
ments and 
inspec-
tion. 
Rules 
(d) 'ticket" includes, in relation to any lottery or pro-
posed lottery, any document indicating the claim 
of a person to participate in the chances of the lottery. 
3. (1) There shall be charged, levied and paid to the 
State Government a tax at the rate of ten paise on each ticket 
issued by the promoter of any lottery. 
(2) The tax shall be collected from the promoter of such lottery. 
4. The amount of the tax levied, under section 3, in 
respect of a lottery shall be calculated by the prescribed 
authority on the basis of the accounts maintained and 
statements submitted to it under section 6. 
5. Any sum due on account of the tax shall be recoverable 
by the State Government as a public demand. 
6. Every promoter shall keep and maintain account 
relating to the lottery and shall submit to the mescribed 
autllgity such statements in such form and at such intervals 
as may be prescribed. 
7. Every promoter of a lottery who fails to keep accounts 
or to submit the statements, or keep such accounts or submit 
such statements, referred to in section 6, as he knows or has 
reason to believe, to be false, shall, on conviction, be punished 
with fine which may extend to five thousand rupees. 
8. The prescribed authority may, for the purposes ,of this 
Act, at any time, after giving notice for such period as may be prescribed,— 
(a) require any promoter to produce before him accounts 
or other documents or to furnish any information, 
relating to the lottery in relation to which he is the • promoter; and 
(b) inspect the accounts of any such lottery. 
9. The State Government may make rules for carrying out the provisions of this Act. 
Calcula-
tion and 
recovery 
of tax. 
Recoveries. 
V. V. GIRL 
President. 
N. D. P. NAMBOODIRIPAD, 
Joint Secy. to the Govt. of India. 
Reasons for the enactment 
In order to raise additional resources for meeting the 
expenses of the refugees from Bangla Desh, the Government 
of West Bengal proposes to levy a tax' at the rate of ten paise 
on each ticket issued by the promoter of any lotteries in the 
State. 
2. The Committee constituted under the proviso to .sub-
sectioa (2) of section 3 of the West Bengal State Legislature 
(Delegation of Powers) Act, 1971 (31 of 1971), has been 
consulted before the enactment of the measure as a President's Act. 
B. D. PANDE, 
Secy. to the Govt. of India. 
Ministry of Finance. 

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