NOTIFICATION
Finance Department,
Mantralaya, Mumbai-400 032.
Dated the 20
th
January,2007.
Maharashtra
Tax on
Lotteries Act,
2006.
.
No. MRL- 1006 /CR-470/ Lott.3 .-In exercise of the powers
conferred by section 24 of the Maharashtra Tax on Lotteries Act, 2006,
(Mah. XLIII of 2006) and of all other powers enabling it in that behalf,
the Government of Maharashtra hereby makes the following rules,
namely: -
CHAPTER I
PRELIMINARY
1. Short Titile.- These rules may be called the Maharashtra Tax on
Lotteries Rules, 2007.
2. Definitions.- (1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Maharashtra Tax on Lotteries Act, 2006;
(b) “Form” means the forms appended to these rules;
(c)“Government treasury” means the Reserve Bank of India, and
includes any other Bank declared by Government as Government
treasury for the purposes of the Act;
(d) “registering authority” means the registering authority appointed
under rule 4;
(e) “section” means a section of the Act.
(2) The words and expressions used but not defined in these rules shall
have the meanings respectively assigned to them in the Act.
CHAPTER II
SUBORDINATION OF OFFICERS
3. Tax authorities and subordination of the officers:- Following
authorities shall be designated and authorised for the implementation of the
Act as,
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1 (a) The Deputy Director (Finance and Accounts ) shall be designated as
Deputy Director (F. & A.) and Deputy Commissioner, Lottery Tax.
(b) The Accounts Officer shall be designated as Accounts Officer and
Assistant Commissioner, Lottery Tax.
(c) The Assistant Accounts Officer shall be designated as Assistant
Accounts Officer and Lottery Tax Inspector and for the purpose of subsection (6) of section 5, an Accounts Officer and Assistant
Commissioner, Lottery Tax and Assistant Accounts Officer, Lottery Tax
Inspector shall be subordinate to the Deputy Director (F. and A.) and
Deputy Commissioner, Lottery Tax.
CHAPTER III
REGISTRATION
4. Registration.- (1) Every Promoter required to obtain a certificate of
registration under sub-section (1) of section 7 shall apply in Form 1 to
the registering authority, within thirty days from the date of
commencement of the Act or from the date he has started marketing
lottery tickets in the State.
(2) The application shall be accompanied with one time
non-refundable fee of rupees one lakh. The fee shall be paid by Demand
Draft in favour Deputy Director (Finance and Accouts) & Deputy
Commissioner, Lottery Tax, Maharashtra State Lottery, Mumbai.
(3) The application shall be accompanied with the appointment letter
from the concerned State Government, Union Territory, Country, etc., in
Form 12.
(4) Every application for registration shall be made, signed and verified
by the Promoter or by a person duly authorised by Promoter to act on its
behalf.
(5) The person signing and verifying an application for registration shall
specify the capacity in which he does so, and shall wherever possible,
give particulars of the authority vested in him for signing and verifying
the application.
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2 (6) Every person signing and verifying an application for registration
in the capacity specified in sub-rule (3) shall also furnish with the
application a copy of his recent photograph in passport size.
(7) In the case of a business carried on by an individual, a firm, a
company, a Hindu undivided family or other unincorporated association
of individuals, the name and permanent residential address of such
individuals, each of the partners of the firm, members of the family, or as
the case may be, members of the managing committee of the association,
the directors in case of a company and of persons having any interest in
the business, shall be stated in the application for registration.
5. Grant of certificate of registration.- The registering authority shall
issue a certificate of registration in Form 2.
6. Exhibition of certificate of registration.– Every registered Promoter
shall display conspicuously at each place of his business, the certificate
of registration or a copy thereof.
7. Production of certificate.- The registration certificate shall be
produced by the Promoter before the registering authority when called
for.
8. Cancellation of certificate of registration.- An application for
cancellation of registration shall be made to the registering authority in
Form 3.
CHAPTER IV
RETURNS
9. Submission of returns.- (1) The returns required to be furnished
under section 8 by a Promoter shall be in Form 5.
(2) The monthly returns shall be presented within fifteen days
from the end of the relevant month and the annual return shall be
presented within one month from the end of the relevant Financial Year .
(3) The monthly and annual return shall be accompanied with full
details of the Lottery Schemes marketed and the payments made by the
Promoter in the relevant period.
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3 (4) The monthly and annual returns of lotteries of other State,
Union Territory or Country shall be attested by the Director of lotteries
or the Finance Secretary of the concerned State, Union Territory or a
country certifying trueness and correctness of the returns so filed.
CHAPTER V
PAYMENT OF TAX, PENALTY AND OTHER DUES
10. Payment of tax in advance.- The Tax shall be paid in advance as
per sub-section (2) of section 4 of the Act. The Promoter shall submit on
every Monday a statement to the tax authorities about the schemes and
tax payable in respect of Lottery Schemes of which tickets are to be sold
in the State in the succeeding week commencing from Monday. Advance
tax shall be payable not later than Monday, immediately preceding the
week in which the lottery schemes are to be conducted.
11. Method of payment. - (1) Every payment of tax or advance tax
under section 4 or composition money, penalty or interest and the
balance of tax payable according to return shall be in Form 4.
(2) The Form accompanying the payments as aforesaid shall be
duly filled in, signed and verified by the payer and the amount paid
should be stated both in words and in figures in the space provided for
that purpose in the Form 4.
(3) The payments shall be made into Government treasury through
the Deputy Director (Finance and Accounts) & Deputy Commissioner,
Lottery Tax , Sewree, Mumbai-400015, alongwith the demand draft of
appropriate amount relevant to tax liability for that period:
Provided that, the Demand Draft shall be payable at Mumbai and
in favour of the Deputy Director (Finance and Accounts) & Deputy
Commissioner, Lottery Tax , Maharashtra State Lottery, Sewree.
(4) The demand notice for payment of tax, advance tax, penalty,
composition money or any other dues shall be in Form 14.
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4 CHAPTER VI
ASSESSMENT TO TAX AND PENALTY
12. Assessment to tax.– Before assessment or re-assessment of tax
under section 9 or 10, the Commissioner shall issue a notice to the
Promoter in Form 6 calling upon the Promoter to comply with the notice
on the date fixed for the purpose, which shall not be earlier than fifteen
days from the date of service thereof.
13. Form of notice of rectification. - The notice for rectification under
section 21 shall be in Form 11.
14. Form of order of assessment, re-assessment and penalty.-
(1) The order of assessment and re-assessment under sections 9 and 10
shall be in Form 7.
(2) An order imposing a penalty and other dues under sub-section (2) of
section 10 in respect of any period may be incorporated in the order of
assessment made under this rule relating to that period.
15. Supply of copy of order of assessment.- A certified copy of an
order of assessment shall be furnished to the Promoter free of charge.
16. Assessment case record- (1) All papers relevant to the making of
an assessment of the tax payable by the Promoter shall be kept together
and shall form an assessment case record.
(2) The assessment case record shall be preserved for five years from the
date of issue of assessment order.
17. Order sanctioning refund.- When the Commissioner is satisfied
that a refund is due, he shall record an order showing the amount of
refund due and shall communicate the same to the Promoter.
18. Refund Adjustment Order. -(1) If the Promoter desires
adjustment against an amount payable by him, the Commissioner shall
make out a Refund Adjustment Order in Form 9, authorizing the
Promoter to adjust the sum to be refunded against any amount payable by
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5 him in respect of the period for which a return is to be furnished by him
under these rules.
(2) A note regarding adjustment of refund amount shall be taken in
the original office copy and in a copy of the Promoter.
CHAPTER VII
PRESERVATION, PRODUCTION AND INSPECTION OF
ACCOUNTS
19. Preservation of books of accounts, registers, etc. – Every
registered Promoter shall preserve all books of accounts, registers and
other documents including bills, cash memoranda, invoices, vouchers
and other documents for a period of not less than five years from the
expiry of the year to which they relate.
20. Form of notice for production of documents, etc.- When the
Commissioner requires any Promoter to produce any accounts or
documents or to furnish any information under section 6, he shall issue a
notice therefor in Form 8.
21. Notice of inspection. - Unless the Commissioner deems it
necessary to make a surprise visit, he shall give a reasonable notice in
writing to the Promoter of his intention to inspect the accounts, registers,
documents, any equipment, machinery, computers, servers and
communication system or any cash kept by him at his place of business
and in fixing the date, time and place for the purposes, he shall, as far as
possible, have due regard to the convenience of the Promoter.
CHAPTER VIII
APPEALS
22. Submission of appeals.- Every appeal shall be made in Form 10.
Appeal shall, -
(i) be in writing,
(ii) specify the name and address of the appellant or applicant,
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6 (iii) specify the date of the order, against which it is made,
(iv) contain a clear statement of facts,
(v) state precisely and in brief the relief prayed for, and
(vi) be signed and verified by the appellant Promoter or the
applicant authorized by the Promoter.
23. Hearing .- The authority shall after admitting the appeal fix the
date for hearing. If the appellant fails to appear before the authority at
the date or time fixed, the appeal may be dismissed or decided ex-prate
or the appellate authority may allow such hearing on such other date and
time as it may deem fit:
Provided that, if within thirty days from the date on which the
appeal was dismissed or decided ex-parte, under this rule, the appellant
makes an application to the appellate authority for setting aside the order
and satisfies it that the intimation of the date of hearing was not duly
served on him or that he was prevented by sufficient cause from
appearing when the appeal was called for hearing the said authority shall
make an order setting aside the dismissal or ex-parte decision upon such
terms as it thinks fit, and shall appoint a day for proceeding with the
appeal.
24. Supply of a copy or order to the appellant and to the officer
concerned.- A copy of the order passed in appeal shall be supplied free
of cost to the appellant or the person adversely affected thereby, and
another copy shall be sent to the officer against whose order an appeal
has been filed .
CHAPTER IX
SERVICE OF ORDERS AND NOTICES
25. Order and notices.- Orders and notices under the Act or under
these rules shall be served by one of the following methods :-
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7 (a) by hand delivery of a copy of the order of notice to the
addressee or to a person duly authorized in this behalf by him or
to a person regularly employed by him in connection with the
business;
(b) by post :
Provided that if upon an attempt having been made to serve
any such order or notice if there is reason to believe that the
addressee is evading the service of order or notice or for any other
reason, the order or notice cannot be served, the said authority
after recording the reasons therefor shall cause the order or notice
to be served by fixing it at the place of business of the Promoter
and under the signature of witness.
(c) by sending a scanned copy of the order or notice by e-mail;
(d) by sending a copy of the order or notice by a courier agency
appointed by the Commissioner for this purpose.
26. Intimation of Composition Money.- When the Commissioner
decides to accept from any person a sum by way of composition of an
offence, he shall send an intimation in writing to the concerned person in
Form 13 stating therein,-
(a) the sum determined by way of composition,
(b) the date on or before which the sum shall be paid into
Government treasury,
(c) the authority before whom the receipt/chalan of such payment to
be produced; and
(d) the date on or before which the person shall report to the
Commissioner.
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8 FORM 1
(See rule 4 )
Form Serial No.
Application for Registration under section 7 of the Maharashtra Tax on Lotteries
Passport size
Photograph
of the
Applicant
Act, 2006.
To
THE REGISTERING AUTHORITY
………………………………………………
………………………………………………
I, (Full Name) ……………………………… the …………………………….
(State here capacity such as Proprietor, Partner, Manager, Managing Trustee, Director,
Secretary, Officer in charge, Principal Officer) of ……………………………………………
............................................................................................................................................................
.(State here the name of the Firm, Company, Association of Individuals, Hindu Undivided
Family, Trust or Government ) carrying on the business known as ………………………
At the address as, Room / Flat No……………..……. Name of the Building…… .......
………. ……………… Municipal No. of Building ……………………………….
Ward / Locality………………… Road …………………………………………
Village ………………………………….Post Office……………………………………..
Taluka………………………… Telephone No. 1) Office: ………………. 2) Residence:
……………. 3) Mobile:…………...........4 ) Fax No. …………… 5) E- Mail I.D. .………
hereby apply for registering me/ the said Firm, Company, Association of Individuals, Hindu
Undivided Family, Trust or Government under section 7 of the Maharashtra Tax on Lotteries
Act, 2006.
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 1 2. The name and permanent residential address of the proprietor or partners of the
business or of all the members of the managing committee of the association or of all persons
having any interest in the business (including the members of a Hindu undivided family
business), their age and father’s names as follows ( not to be filled in if the applicant is a
Government ) :-
Name Father’s Name Age Permanent
residential
Address
1 2 3 4
1.
2.
3.
4.
5.
( If more than 5 names the above particulars should be entered in a separate
sheet which should be affixed to this form duly signed and dated by an
applicant.)
3. Details of Lottery business …
(a ) Date of Commencement of Lottery business……………………
(b) The State Government /Union Territory /a country for which / on behalf or by
whom the lottery schemes are conducted / marketted / transacted
(c) The types of Lottery, namely:-
(i) Online Lottery
(ii) Paper Lottery
(iii) Other Lottery (if any )
(d) The details of Lottery Schemes
(as on the date of application )
(if required please enclosed a list separately )
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 2 Online
Name of the Lottery Scheme
Weekly Fortnightly Monthly Bumper Total
1) 1) 1) 1)
2) 2) 2) 2)
3) 3) 3) 3)
4) 4) 4) 4)
5) 5) 5) 5)
The relevant State
Govt./ U.T./
Country
Total Number
Paper Lottery
Name of the Lottery Scheme
Weekly Fortnightly Monthly Bumper Total
1) 1) 1) 1)
2) 2) 2) 2)
3) 3) 3) 3)
4) 4) 4) 4)
The relevant State
Govt./ U.T./
Country
5) 5) 5) 5)
Total Number
4. My /Our business Bank Account is at --------- Bank ------------------
Branch ---------Place ---------------- Tel. No. ------------------
5. The accounting period is a financial year.( as far as possible)
I have (state number ) ……………………… additional places of business at the
addresses as enumerated below and have no other place of business in the State of
Maharashtra :-
Name and type of business Address of the State whether
at the additional place additional place warehouse
of business (Yes/No)
……………… ………….. ...................
……………… …………… ..…………
------------------------------------------------------------------------------------------------------------------------
6. A copy of my recent photograph is furnished with this application as required .
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 3 7. The details of demand draft of Rupees. One Lakh No. ………. Date: ……….
amount ……………. Bank: ……………………. Branch :…....
8. Any other information the applicant desires to mention …………………….
9. The above statements are true to the best of my knowledge and belief.
Place……… Signature of the promoter / authorised signatory
(mention the Status and authority therefor.)
Dated ………
10. Declaration by partners of a firm – We, the within signed, hereby declare that
we are carrying on the business in partnership known as …………………………. at
…………………………… and other places in the State of Maharashtra and we agree with
the statements contained in the application for the registration of the said partnership firm
and this declaration is true to the best of our knowledge and behalf :-
Full name of each Permanent Signature
Sr. partner including his residential
No. name, father’s name address
1 2 3 4
Place …………………………….
Dated…………………………….
(i) Strike out whichever is not applicable.
(ii) Enclose the documents required and enlist them.
To be signed by the promoter or any person duly authorized by him
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 4 ( For Office use only)
Received an application in Form 1 from ……………… for registration under Section 7 of
the Maharashtra Tax on Lotteries Act, 2006 alongwith demand draft No.
dated …. for Rs. . bank /branch
Form Sr. No………………
The applicant is called for verification and scrutiny of documents, on date ………
Dated……… Receiving Officer….
The Commissioner of Small Savings & State Lotteries
Place : or the Dy. Director, Maharashtra State Lottery
or The Dy. Director (F. & A )& Dy. Commissioner,
Lottery Tax, Sewree, Mumbai 15.
or the Accounts officer & Asstt. Commissioner,
Lottery Tax
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 5 FORM 2
( See rule 5 )
Certificate of Registration under section 7 of the Maharashtra Tax on Lotteries Act, 2006
REGISTRATION No. . ……………………………….
District………………….
This is to certify that Shri./Messrs ………………………………………………….
carrying on the Lottery business ……………………………………… in the capacity of
proprietor ………… whose chief place of business …………........................................
is situated at Room / Flat No……………..…….. Name of the Building……………….
………. ……………… Municipal No. of Building ……………………………………..
Ward / Locality………………… Road…………………………………………
Village ………………………………….Post Office…………………………………..
Taluka………… ………… has been registered as a promoter under section 7 of the
Maharashtra Tax on Lotteries Act, 2006.
Description of Lottery Business i.e. Types of Lotteries /Lottery activities etc.
……………………………………………………..................................................................
…………………………………………………….................................................................
……………………………………………………................................................................
……………………………………………………................................................................
……………………………………………………...............................................................
This promoter has additional places of business at the addresses specified below :-
Additional places of business.
(a) Other than warehouses………………………………
(b) Warehouses …………………………………………
Seal of Registering Authority
Place…………… Signature …………
Dated ………………. Registering Authority.
Designation :
[The registering authority will sign against the last entry at the time of issuing
the certificate and against any subsequent exclusion, addition or other amendment]
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 6 FORM 3
( See rule 8 )
(Under Section 7(4) ) of Maharashtra Tax on Lotteries Act, 2006
[Application for Cancellation of Registration]
To,
The Registering Authority,
…………………………………………..
…………………………………………..
…………………………………………..
I (Full name )
………………………………………………………………………..……………………………
…………………………………………….................................. ...................................................
on behalf of …………………………………………………………..........................................
(here state the name of Registered Promoter)
who is carrying on the Lottery business known as ………………………………………......
…………………………………………………………………………………………………........
holding a certificate of registration bearing number……………………………… under
The Maharashtra Tax on Lotteries Act, 2006, whose place of business in the district of
…………...................... is situated at (full address) .…………………..……….…...................
…………………………………………………………....................................................................
……………………………………..................................................................................................
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 7
.Post office:………………… ……… .hereby apply for the cancellation of the said certificate of
registration under rule 8 of the Maharashtra Tax on Lotteries Act, 2006 the said business
having been discontinued with effect from ……………....................... for the reason of
…………………………………………………………………………….................................... My present address is as under :-
…………………………………………………………………………………………………………
………………………………………………………………………………………………………
Telephone No. ……………Fax No. ………… Mobile No. …………………E-mail Id..…………
I…………………………………………………………………………do hereby declare that what
is stated herein is true to the best of my knowledge and belief.
Place…………………
Signature………….
Date……………… Status……………
To be signed by the promoter or any person duly authorized by him
Acknowledgement
Received an application in Form 3 signed by Shri/M/s.………………………………………
Dated……………… for cancellation of certificate of registration .......................
No………………........
Dated ……………
Receiving officer
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 8 FORM 4
( See Rule 11(2) )
Chalan for weekly payment of Advance Tax / Tax / Penalty and/or other amounts payable by a
promoter under Maharashtra Tax on Lotteries Act, 2006.
To be credited to Govt. of Maharashtra Receipt head 0045,other Taxes on commodities and
services 116 Tax on Lottery Schemes (a)Tax collection (b) Other receipts (c) deduct refunds
(code______________ )
To be submitted to the R.B. I., Mumbai –1 in four copies :-
1) Promoter
2) Dy. Director (F.& A)& Dy.
Commissioner, Lottery Tax,
Sewree , Mumbai 15.
3) P. A. O., Fort Mumbai
4) The R.B.I.
Registration No. …………………
Period…………From……….To……………
Name and Address of the Promoter .......…………………………………......................
……………………………………….................................................................................
Name of the relevant State Government /U.T. /Country …………………………………..
Sr
No
Name of
Lottery
Scheme
Periodicity (Weekly,
Fortnightly ,
Monthly , Bumper )
Date Time Rate of Tax Advance Tax/Tax
paid (vide this
chalan)
1 2 3 4 5 6 7
(Note : If there is no any change in the number and nature of the Lottery Schemes in this
week then state only a total number of schemes as per periodicity )
(i) Amount of Advance Tax [u/s 4(2) ].
(ii) Amount of Tax [u/s 11 ].
(iii) Penalty [u/s 14 ].
(iv) Composition Money [u/s 19 ].
( v) Other Amounts (Give details such as order No. , etc. )
Grand Total Rs.________(in words) Rs._________
Details of the D.D. /Cheque No……….. Date ……….. Amount…….
Bank ……… Branch …………. etc.
Place ………… Date ………………. Signature of Promoter/ Depositor
Designation /Stamp
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 9 It is hereby certified that the details in this statement /chalan are verified and correct
Date & Seal : For Dy. Director (F. & A ) and
Dy. Commissioner, Lottery Tax,
Maharashtra State Lottery,
Sewree, Mumbai- 15
FOR USE IN THE R. B. I.
1. Received payment of Rs………… (Rupees………..……………………… )
(in figures) (in words)
2. Chalan no. & Date ………………………. Accountant/ Agent or Manager/ Bank
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 10 FORM- 5
[ See rule 9(1) ]
Monthly/ Annual Return Form
(u/s 8 of M.T.L. Act, 2006 )
Registration No.: ------------------------------------------------
Period /month/year of return :- From ----------------------- To ---------------------------------
Name and address of Promoter /Name of the relevant State Government/ U.T. / Country :
…………………………………………………………………………………………….
Accounting method : ----------------------------------------------
Books of Account maintained : ----------------------------------
Name and Address of the Chartered Accountant - …………………………………………..
Statement of Details of Total advance Tax Paid during assessment period /year
( The details below should be noted in separate statement for (A)/ (B)/ (C)/ (D)/(E)
Lottery Period A- Weekly , B –Fortnightly, C- Monthly , D-Bumper, E- Other
Sr.
No.
Date Time Name of
the
Scheme
Advance
Tax Payable
u/s (3)
Advance
Tax paid on
date
Delay in
payment
Advance Tax
not paid Rs .
1 2 3 4 5 6 7 8
1
2
3
Total
(Enclose detailed datewise statements with this return) regarding payments
(1) Total Advance tax payable (Col .5) Rs. -----------------------
(2)Total Advance tax paid (Col .6) Rs. -----------------------
(3)Total Advance tax not paid (Col .8) Rs. -----------------------
(4) Delayed payment instances ……………………….
(5) Penalty amount paid (if any) ……………………..
(6) Other payments (if any) ……………………
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 11 Certificate of the Government of Promoter State/ U.T. /Country
It is hereby certified that the Lottery schemes details are correct.
Authority
Seal For State Government /
U.T./Country
Tel. No………………..
Fax No. … Designation: ……………….
E.- mail I.d. ……… Place: ………
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 12 FORM- 6
[ See rule 12 ]
(Notice for assessment /reassessment)
(Under section 9/10 of M.T.L. Act, 2006.).
To,
-----------------------------------
-----------------------------------
-----------------------------------
Maharashtra Tax on Lotteries Act, 2006
Registration No .………… .
dated ……………………
You are requested to attend this office on (date ). …………… at (time ) ….........
with relevant documents, evidence and Accounts pertaining to the period from……….. to
…………. for the following reason/s.
(1) for verification of correctness of returns/payment of tax filed by you during this
period and /or .
(2) for assessment /re-assessment of tax u/s 9/ u/s10 of M.T.L. Act, 2006.
(3) to show cause why the penalty should not be imposed upon you / u/s 10(2) or
u/s ………….. of M.T.L. Act, 2006.
Seal
Place :
Signature
Designation of Authority.
Date
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 13 FORM- 7
[ See rule 14 (1) ]
(Assessment/Reassessment or Penalty order u/s 9 or order u/s 10 of the
Maharashtra Tax on Lotteries Act, 2006)
PART - I
Registration No………………….. Assessed u/s 9, re-assessed u/s 10 ……..…………
Name and address of the Promoter / Relevant State Government /U.T. /Country :-
Period of Assessment /Reassessment From …………… To………………
Notice in Form No.7 served on date………………………………
Served on ……………………..
Accounting method …………….
Books of Accounts produced ……… …………………………...................
Name of the Chartered Accountant and Address :
Amount of Advance Tax paid
within the assessment period Rs. .……… …………………………...........................
PART – II
Total Tax Paid u/s 4(2) of M. T. L. Act, 2006.
Sr.
No
Type of Lottery
Schemes
Total No. of
Lottery
Schemes
conducted
during period
of assessment
Rate of Tax
u/s 3 per
scheme
Total advance
tax payable
(Rs)
(2x 3 )
Total advance
tax paid
(Rs)
Balance not
paid
1 2 3 4 5 6
1. Weekly Lottery
Schemes
2 Fortnightly Lottery
Schemes
3 Monthly Lottery
Schemes
4 Bumper Lottery
Schemes
Total
Total Tax Payable :- Rs ……………………
DeductAmount paid in advance Rs…………………
Balance Tax Payable/ Refund Rs……………………
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 14 Penalty u/s_____ Rs………………….
Other Charges Rs………………….
Total Tax/ Penalty /Interest/Other charges payable/ Refund Rs ………
Details of payment made by the promoter:
( If required the details may be stated on separate annexure )
Period Payment ChalanNo. /Date
From …………….. to ………………..
Assessment order
________________________ ________________________
________________________ ________________________
Seal
Place………… Signature & Name………..
Date………… Designation of the
Assessing officer……………
Assessment order served on date……………… vide outword No. …..........
to the Promoter / Authorised signatory ………………………………………………
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 15 FORM- 8
( See rule 20 )
(production of documents etc.)
Notice under section 6 of the Maharashtra Tax on Lotteries Act, 2006.
To,
----------------------------------------------
---------------------------------------------
Registration No --------------------------
1) You are required under sub-section (1) (c) of section 6 Maharashtra Tax on Lotteries
Act, 2006 to produce or cause to be produced before me at (place) ---------------------------
On (date) ------------------------------- at (time) -----------------------------------------------------
Documents and accounts:-
and to furnish me with the following information :-
(The non-compliance of this notice may attract penal provisions u/s -----of the Act )
Place--------------- Date -------------
Seal
Signature
Designation of Authority
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 16 FORM- 9
[See rule 18(1)]
Refund Adjustment Order
To,
1. Certified with reference to the assessment records of (name)-----------------------------------
------------------------------------------- bearing Registration certificate no. -----------------for
the period from ---------------- to -------------------------------------
that a refund of Rs. -------------------------------------------------------
is due to (name) ------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------
2. Certified that the tax concerned with this refund has been credited to the Government
Treasury./R.B.I.
3. Certified that no refund order regarding the sum in question has previously been granted and
this order of refund has been entered in the original file of assessment under my signature.
4. This refund will be adjusted towards the amount of tax due from the said refundee for
the period from -------------------------------- to --------------------------------- or any
subsequent period. The refundee shall attach this order to the return to be furnished by
him for the period against which the adjustment is desired.
5. After adjustment, the order shall be noted as adjusted and cancelled in the refund register
Place __________ Signature__________
Dated _________ Designation ________
Seal
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 17 FORM – 10
(See rule 22)
(Appeal against an order of assessment / penalty, others )
Under section 12 /13 of Maharashtra Tax on Lotteries Act, 2006
(Space for court –fee stamps as per section 22)
To,
(The Appellate Authority)--------------------------------------------------------------------
Date of order against which the appeal is made ----------------------------------------------
Subject of the appeal (or second appeal ) -----------------------------------------------------
Date of receipt of the order----------------------------------------------------------------------
Name and designation of the officer who passed the order -----------------------------------------------
Period of assessment from -------------------------------------- to --------------------- of ------------
-------------------------------------------- holding Registration Certificate No,- --------------------
Dated -------------------------------- under the Maharashtra Tax on Lotteries Act, 2006,
whose chief place of business in the district of ----------- ----------- is situated
at -------------------Post Office -------------------------------- Taluka -------------------------
residing at --------------------------- showeth as follows:-
Sr.
No
Item
(Tax /
penalty/
fine /
other
items)
Amount
Levied
Rs.
As per
Assessme
nt
or by any
notice or
order
As
admitted
by the
appellant
Amount
not
admitted
by the
appellant
Reason for
not
admitting
the levied
amount
Any other
details
1 2 3 4 5 6 7 8
1.
2.
3.
4.
(Note: If the application is for second appeal then the decision on first appeal shall be noted clearly, wherever
necessary )
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 18 1. The notice of demand is attached hereto.
2. A certified copy of the order appealed against is attached.
3. The appellant has paid the tax assessed including any amount forfeited and
(penalty or fine imposed) under the order appealed against as shown below:-
Paid before assessment Rs. ----------------
Paid after assessment Rs. --------------- Paid after first appeal, if any Rs ---------------------
Balance due, if any, at the time of filing first/second appeal Rs. --------------------
Chalan No. Dated. Amount
1.
2.
3.
4. The appellant ‘s first appeal against the order passed by--------------------------------------has
been rejected/dismissed/partly allowed by----------------------------
5. The appellant has made returns of the tax payable by him to the office of ----------------
---------------------------------------------- under section of the said Act.
6. Enter here the purpose of this appeal : ---------------------------------------------------------
7. The appellant, therefore, prays - (mention here the prayer for reassessment /reduction of
penalty /other prayer).
8. This I/II Appeal costs into Total amount of Rs.__________________
(in words)Rs._________________and I have deposited full/part of this amount i.e.
Rs___________(in words)Rs.__________________________vide D.D.No. _________
Dated____________amounts ________ Bank________ Branch ___ as directed by
the appellate authority, under section 22 of the M.T.L.Act, 2006.
The appellant --------------------------- named above does hereby declare that what is stated
herein is true to the best of his knowledge and belief.
Place ----------------------
Dated the day of
Signature-------------
(to be signed by the appellant or by an
authorised signatory .)
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 19 FORM –11
(See rule 13 )
(Rectification of mistakes)
[Under section 21 of the Maharashtra Tax on Lotteries Act, 2006].
To
of --------------------------------------------------
Registration Certificate No.-------------------
Whereas it appears that in the ---------------Order No.-------------------
Decision Dated-------------- -------------------- Passed By ---------------for the period given
From ---------------------------- to ---------------------------------------- in your case, there is
a following mistake, namely:- --------------------------------------------------------------------------
And whereas it is proposed to rectify the mistake as stated below which will have the effect
of enhancing the tax / reducing the amount of refund . Therefore, you are hereby given notice
under section 21 of Maharashtra Tax on Lotteries Act, 2006 that if you wish to prefer any
objection against the proposed rectification, you should attend at the office of the
undersigned at ------------------------------------------------------------------------------------------
on the ---------------------------------- day of ---------------------------------------------------
Gist of the rectifications proposed to be made;-
(1)………………….
(2)………………….
(3)…………………..
Signature -----------
Seal
Designation-----------
Place -----------------------------------
Dated----------------------------------
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 20
FORM-12
[See rule 4 (3)]
(Appointment of Promoter for and by the State Government, U.T. or a country)
To,
The commissioner of
Small Saving and State Lottery,
New Administrative Building,
Mumbai – 32.
It is hereby confirmed and certified that Shri / M/s.-------------------------------------
Full address ----------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------
Conducting a lottery business at the same a place / other place at (Full address of business
at other place) -------------------------------------------------------------------------------------------
has been appointed as a promoter for and by this Government of -----------------on Dated the
----------------- vide order No.-------------------------- for marketing of the lottery schemes in
the state of Maharashtra approved by this Government. The approval is restricted to the
lottery schemes as --------------- stated below :
Paper Lottery Online Lottery
Sr.
No.
Name of
Lottery
Scheme
Periodicity
(Weekly,
Fortnightly,
Monthly,
Bumper)
Other
Details
Sr.
No
Name of the
Online
Lottery
Scheme
Periodicity
(Weekly,
Fortnightly,
Monthly, Bumper
Other
Details
Total
Note: (Please enclose a separate attested list if required.)
2.The appointment of the promoter is valid upto date .---------------------- as per agreement.
3.A copy of the order appointing the promoter is appended herewith for reference.
4.This certificate of confirmation is issued for facilitation of the Registration of the Promoter
under the Maharashtra Tax on Lotteries Act, 2006.
Seal Signature---------------
Place: Designation of the authority
signing for the Government
of …………........................
Date:
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 21 FORM- 13
( See rule 26 )
[Intimation of acceptance of a sum by way of composition under section 19 of the
Maharashtra Tax on Lotteries Act, 2006.. ]
Whereas (name) Shri/Smt. ………………………… ………………………… on behalf of
M/s(Promoter). ……………………………………………………………….................
(Address)……………………………………………………………………………… ....
holding Registration Certificate No. ……………………………………........................,
dated…………………is charged with an offence(s) under section/s -14/15/16 or other
provisions ………………………………………………….. of the Maharashtra Tax on
Lotteries Act, 2006. and rules thereof. ______________________________________
_______________________________________________________________________
____________________________________________________ and whereas the said
Shri / Smt_____________________________________________________________
____________________________________________________________________
On behalf of M/s.(Promoter)__________________________________ request (s) that the
Said offence (s) may be compounded under section 19 of the said Act .
Now, therefore, I, in exercise of the powers conferred / delegated on me by section 19 of
the said Act, accept from Shri/ Smt /Messrs. ………………… ………………a sum of Rs.
……………… (Rupees…………………………………. Only) by way of composition of
the said offence (s) :
Provided ----
(1) the said sum is paid into the R.B.I.,Fort,Mumbai or by Demand draft in this office
…………………………… …………………… not later than (date)………………
Seal
Place _______ Signature ________
Dated ________ Designation _______
Copy forwarded to the ……………… for information and necessary action.
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 22 FORM- 14
[ See rule 11 (4) ]
DEMAND NOTICE
Under sections 10, 11, 12, 14, 18 or any other provisions of the Maharashtra Tax on
Lotteries Act, 2006.
Name and Address of the promoter …………………………………………...................
………………………………………… ……………………...........................................
Cause/s of Demand Notice:
Advance Tax not paid/ less paid ________________________
(a) Tax as per assessment / reassessment order not paid/ less paid ________
(b) Penalty not paid ______________________
Other recoveries unpaid ___________________Registration No.
Take notice that the advance tax / penalty / Interest / other dues payable by you for
above mentioned and the period from …………………….. has been determined by
the Commissioner of Small Savings & State Lottery or the authority under order,
No ……… dated ………………………. for the above reason /s at Rs.
………………. (The details may be stated here if required )
1. The total amount of Rs.………… should be paid into Government Account at
………………..on or before …………………………
2. If you do not pay the amount by the date specified above, the amount will be
recoverable as an arrears of land revenue under section 18 of the Maharashtra Tax on
Lotteries Act, 2006.
3. If the amount is not paid without reasonable cause by the specified date, you will also
be liable to penalty under section 14(2) of the Maharashtra Tax on Lotteries Act,
2006.
Seal
Place : Signature:
Designation :
Date :
By order and in the name of the
Government of Maharashtra,
Under Secretary to Government
MAH.Tax on Lotteries Act,2006 Forms (FINAL) 23 †×¬ÖÃÖæ“Ö−ÖÖ
30
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