The Bombay lotteries (Control and Tax) and Prize Competitions (Tax) Rules, 1958

Published vide Notification G. N., H. D., No PZE. 1856/ 100161-10, dated 16th April, 1959 (B. G., Part 4B, page 651)

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In exercise of the powers conferred by Section 31 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958 (Bombay LXXXII of 1958), the Government of Bombay hereby makes the following rules, namely :-

Short title.- These rules maybe called the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Rules, 1958.
Definitions.- In these unless rules there is anything repugnant in the subject or context,-

(a) "Act" means the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958;

(b) "form" means a form appended to these rules;

(d) "Licensing Officer" means the Collector or such other officer as may be authorised by the State Government under section 24 of the Act to grant licences;

(e) "section" means a section of the Act;

(f) "tax" means the tax levied under section 10 or 11 on a lottery or prize competition licensed under section 5 or 6, as the case may be;

(g) words and expressions not defined in these rules shall have the meaning assigned to them in the Act.

Application for licence.- Any promoter desirous of obtaining a licence under section 5 or 6 shall either personally or by registered post submit an application in Form A, B or C, as the case may be, to the Licensing Officer.
Forms and particulars of licence.- Every licence under sections 5 and 6 shall be in Forms D and E, respectively, subject to the conditions and restrictions therein specified and to the provisions of the Act and these rules. The licence shall be effective throughout the State of Bombay.
Fees for grant of licences.- (1) A fee shall be charged for every licence as follows :-

(i) Rs. 10 for every entertainment lottery;

(ii) (a) Rs. 10 for every private promoted by a society having not more than 500 members and restricted to its members;

(b) Rs. 25 for every other other private lottery.

Such fee shall be paid by every applicant into Government Treasury or a Sub-Treasury or into the Reserve Bank of India on Government account or paid in cash or sent by money order to the Licensing Officer:

Provided that, if no licence is granted to the applicant, the fee paid shall be refunded.

(2) No application for the grant of a licence shall be entertained unless the amount of the licence fee is so paid or sent.

Suspension or cancellation of licence.- The Licensing officer ordering the suspension or cancellation of any licence under section 9 shall record his reasons for such order shall, if requested, furnish a copy of such order together with the reasons therefor to the holder of the licence.
Transfer of licence and partnership.- Every licence granted under these rules shall be deemed to have been granted personally to the promoter named therein, and no such promoter shall assign or otherwise transfer, or enter into a partnership with any person for the working of such licence.
Loss of licence.- When any licence granted under these rules is lost or is destroyed or if the holder of a licence so desires, a duplicate copy thereof may be furnished to the holder of the licence by the Licensing Officer on payment of a fee of

(i) Rs. 2 for a licence for an entertainment lottery;

(ii) Rs. 5 for a licence for a private lottery.

Production of licence on demand.- Every person holding or acting under a licence granted under these rules shall produce the same or a copy thereof furnished to him under Rule 8 whenever called upon to do so by an officer duly empowered in this behalf.
Keeping books of accounts.- The books of accounts, kept by a licensee under Section 14 shall contain the following particulars :-

(a) In the case of an entertainment lottery;

(i) the number of tickets printed;

(ii) the price of the ticket;

(iii) the number of tickets sold;

(iv) the amount received by sale of tickets;

(v) the amount received by way of donations, with details about the name and other particulars of the donor;

(vi) the gifts received, other than cash, donations, with their market price, the name and address of the donor;

(vii) the expenses incurred in printing tickets;

(viii) the expenses incurred in purchasing prizes in the lottery;

(ix) the proceeds of the entertainment including the proceeds of the lottery;

(x) the expenses incurred on the entertainment excluding expenses incurred in connection with the lottery;

(xi) the total proceeds of the entertainment (including the proceeds of the lottery) after deducting the amounts under paragraphs (vii), (viii) and (ix);

(xii) the tax paid on the lottery;

(b) In the case of a private lottery -

(i) the number of tickets printed;

(ii) the price of the tickets or chance in the lottery;

(iii) the number of tickets or chances sold;

(iv) the total proceeds of the lottery;

(v) the expenses incurred for printing and stationery;

(vi) the amount devoted to the provision of prizes for purchasers of tickets or chances; or the amount devoted to the purposes which are purposes of the society, as the case may be;

(vii) the tax paid on the lottery;

(c) In the case of a prize competition in addition to the accounts maintained under the Prize Competitions Act, 1955 (XLII of 1955), an account containing the following particulars, -

(i) the number of coupons submitted by persons in respect of every prize competition;

(ii) the amount received in respect of such competition;

(iii) the tax paid in respect of such prize competition :

Provided that, in the case of a prize competition in respect of which the entrance fee is included in or forms part of the consideration for the sale of any goods and is not separately levied, the licensee shall keep a separate account of the sums received in respect of such fee.

Provided further that, when no entrance fee is levied in any manner whatever in respect of a prize competition, the licensee shall keep a separate account of the prize given away in such prize competition;

(d) In the case of a lottery contained in a newspaper or a publication printed and published outside the State -

(i) the number of tickets or chances sold in this State in respect of every lottery;

(ii) the number of coupons submitted by persons from the State;

(iii) the amount received from this State in respect of such lottery:

(iv) the tax paid in respect of such lottery :

Provided that, in the case of a lottery in respect of which the price of a ticket or chance or the entrance fee is included in or forms part of the consideration for the sale of any goods and is not separately charged or levied, the licensee shall keep a separate account of the sums received from the State in respect of such price of fee :

Provided further that, when no entrance fee is levied in any manner whatever in respect of a lottery the licensee shall keep a separate account of the prizes given away in such lottery.

Every licensee to furnish return of accounts kept under section 14.- (1) Every licensee in the case of lotteries other than lotteries referred to in sub-rule (2) shall submit to the Licensing Officer a statement of account within seven days of the drawing of the lottery.

(2) Every licensee in the case of a lottery contained in a newspaper or publication printed and published outside the State shall within fifteen days of the close of each calendar month submit to the Licensing Officer a return in Form F of the total sum received by him from this State during the month and other particulars in respect of every such lottery.

Penalty for breach of Rules 7, 9, 10, 11.- Any licensee contravening Rules 7, 9, 10 or 11 shall, on conviction, be liable to a fine which may extend to fifty rupees.

Form A

(See rule 3)

Application for the grant of a licence under Section 5 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

(Bombay LXXXII of 1958)

The replies to be written in this column

1.	Full name and address of the promoter. Town or village (and name of street and number of premises in case of a town).
	Taluka .........
	District .......
*2.	The details of the entertainment lottery for which licence is applied for, viz., place, date or dates, and time of the entertainment, the price of the ticket and the amount proposed to be spent on prizes in the lottery.
3.	Whether the promoter had applied to any licensing officer for a licence before and, if so, with what result.
4.	Remarks

................................

Signature of the applicant.

Date of application.

* Explanation:- The applicant shall furnish to the Licensing Officer a specimen of the ticket in the lottery and other literature proposed to be issued in connection with the lottery.

Form B

(See rule 3)

Application for the grant of a licence under Section 6 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

(Bombay LXXXII of 1958)

The replies to be written in this column

1.	Full name and address of the promoter. Town or village (and name of street and number of premises in case of a town).
	Taluka .......
	District ........
2.	Full name and address and number of members of the Society in case the lottery is promoted for members of a Society.
*3.	The details of the private lottery for which licence is applied for which licence is applied for, viz., place, date, and time of the holding of the lottery and the price of the ticket or chance in the lottery and the prizes offered to purchasers of tickets or chances in the lottery and/or portion of proceeds proposed to be devoted to purposes which are proposes of the Society.
4.	Whether the promoter had applied to any licensing officer for a licence before and, if so, with what result.
5.	Remarks

.......................... Signature of the applicant.

Date of application.

* Explanation:- The applicant shall furnish to the Licensing Officer a specimen of the ticket in the lottery and other literature proposed to be issued in connection with the lottery.

Form C

(See rule 3)

Application for the grant of a licence under section 5 or 6 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

(Bombay LXXXII of 1958)

1.	Full name and address of the promoter of the lottery contained in a newspaper or publication printed and published outside the State of Bombay -
	(i) in the State
	(ii) outside the State
2.	Name and address of the newspaper or periodical containing the lottery contained in a newspaper or publication printed and published outside the State of Bombay -
	(i) in the State
	(ii) outside the State
3.	The details of the lottery for which licence is applied for with details of entrance fee and method of selecting the prize-winners. First prize and running-up prizes and opening and closing dates.
4.	Whether the promoter had applied to any licensing officer for a licence before and, if so, with what result.
5.	Remarks ...

Signature of the applicant

Date of application

Explanation : The applicant shall furnish to the Licensing Officer a specimen entry form and any other literature proposed to be issued in connection with the lottery.

Form D

(See rule 4)

Licence for an Entertainment Lottery under Section 5 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

(Bombay LXXXII of 1958)

Licence No.

(Name of Promoter) .................

(Address) ..................................

(Situation and place) ...............

Town or village (name of street and number of premises in case of a town).

Taluka .............................. District ......................... is hereby granted license subject to the provisions of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958 (Bombay LXXXII of 1958) (hereinafter called "the said Act") and the rules thereunder for the promotion of a lottery described in the schedule annexed to this licence as an incident of an entertainment to be held (on date or dates) ............... subject to the conditions hereinafter mentioned, namely

Conditions

The licensee shall afford all facilities for the checking of his account and shall, at all reasonable times, produce for inspection accounts or other documents and shall furnish fully and correctly any information in his possession as may be required for the purpose of the Act by the Licensing Officer or by any officer authorised by him in this behalf.
The licensee shall not vary the details of the price of the tickets and the prizes stated in respect thereof in the schedule hereto annexed without the previous permission of the Licensing Officer.
The licensee shall state in a prominent place in every notice, announcement, ticket, or any other document issued in connection with the lottery that he has obtained such licence and shall also specify in such notice, announcement, ticket or other document, the number and date of the licence.
The licensee shall, if called upon by the Licensing officer to do so at any time, deposit in cash or in Government Securities or in Post Office Cash Certificates an amount equal to the probable amount of the tax payable by him under section 10 of the Act in respect of the lottery.
Without prejudice to the liability of the licensee, if any, to be proceeded against under any of the provisions of the Act or the rules made thereunder the licence shall be liable to be suspended or cancelled in accordance with the provisions of section 9 of the Act.
If the licence is suspended or cancelled for any reason, the licensee shall not be entitled to any compensation for such suspension or cancellation or to the refund of any fee paid in respect thereof.

Dated this ...................... day of ...................... 20

Signature of the Licensing Officer

[Seal of the Licensing Officer]

Designation.

Schedule

(Description of entertainment lottery)

Form E

(See rule 4)

Licence for promotion of a Private Lottery under Section 6 of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958

(Bombay LXXX of 1958)

Licence No.

[Name (s) of Promoter (s)] .................

(Addresses) ........................................

(Situation and place of business)

Town or village (name of street and number of premises in case of a town).

Taluka .............................. District ......................... is hereby granted licence subject to the provisions of the Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958 (Bombay LXXXII of 1958) hereinafter called "the said Act") and the rules thereunder for promotion of a private lottery described in the schedule annexed to this licence to be held on the (date or dates) ................... subject to the conditions hereinafter mentioned, namely

Conditions

The licensee shall afford all facilities for the checking of his account and shall, at all reasonable times, produce for inspection accounts or other documents and furnish fully and correctly any information in his possession as may be required for the purposes of the Act by the Licensing Officer or by any officer authorised by him in this behalf.
The licensee shall not vary the details of the price of the ticket and the prizes stated in respect thereof in the schedule hereto annexed without the previous permission of the Licensing Officer.
The licensee shall state in a prominent place in every notice, announcement, ticket or any other document issued in connection with the lottery that he has obtained such licence and shall also specify therein the number and the date of the licence.
The licensee shall, if called upon by the Licensing Officer to do so at any time, deposit in cash or in Government Securities or in Post Office Cash Certificates an amount equal to the probable amount of the tax payable by him under section 10 of section 9 of the Act.
If the licence is suspended or cancelled for any reason, the licensee shall not be entitled to any compensation for such suspension or cancellation or to the refund of any fee paid in respect thereof.

Dated this ...................... day of ...................... 20

Signature of the Licensing Officer

[Seal of the Licensing Officer]

Schedule

(Description of the private lottery.)

Form F

(See rule 11(2)]

1.	Name of the promotor.............
2.	No. of licence ...................
3.	Nature and description of lottery and fee charged for a ticket or coupon.
4.	Total number of tickets/coupons received for the lottery from the State of Bombay.
5.	Total receipts out of the sale of tickets/coupons from the State of Bombay.
6.	Prizes offered for the lottery.
7.	Expenditure permissible under the Act and actually incurred in the case of lottery promoted under the Act.