Judgment of Hon’ble Supreme Court of India in Civil Appeal Nos. 10466-10476 of 2011 in the case of State of Karnataka & Another v. State of Meghalaya & Another upholding the validity of Karnataka Tax on Lotteries Act, 2004 (Karnataka Act No. 4 of 2004) - Instructions for implementation of the said Act with regard to Assessment/ Reassessment/Recovery of taxes etc

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..... on Lotteries Act, 2004 (Karnataka Act No. 4 of 2004) - Instructions for implementation of the said Act with regard to Assessment/ Reassessment/Recovery of taxes etc. - Regarding The State of Karnataka enacted the Karnataka Tax on Lotteries Act, 2004 (Karnataka Act No. 4 of 2004), providing for levy and collection of tax under section 6 of the said Act, from the Promotors of lottery at the following rates namely :- (a) one lakh and fifty thousand rupees for every Bumper draw; and (b) one lakh rupees in respect of any other draw. This Act shall be deemed to have come into force with effect from the 10th day of December, 2003. 2. The 'Promotor' under the said Act means the Government of India or a Government of State or an Union Terr .....

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..... India, in its judgment dated 23-3-2022, in Civil Appeal Nos. 10466-10476 of 2011 & Others [2022 (60) G.S.T.L. 161 (S.C.)] held that the State of Karnataka has legislative competence to pass the Karnataka Tax on Lotteries Act, 2004 imposing Tax on the Lotteries conducted by other States in the State of Karnataka. In the result, the Appeal filed by the State of Karnataka came to be allowed setting aside the impugned judgment passed by the Division Bench of Hon'ble High Court of Karnataka. 6. In view of the aforesaid judgment of the Hon'ble Supreme Court of India, the following instruction are issued to the Assistant Commissioner of Commercial Taxes concerned who are the assessing authorities under the Act : (a) To complete all the pe .....

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..... nformation should not be construed as complete and exhaustive information of the entire State and the respective Divisional Officers shall take necessary action to identify all the cases connected with the Karnataka Tax on Lotteries Act, 2004. ANNEXURE TO CCT'S CIRCULAR NO. 01/2022-23, Dated : 13-4-2022 (I). List of the then Assessing Authorities : (II). List of Promoters and/or Appointed Persons on their behalf : (1) State of Sikkim, Represented by Asstt. Director of Lotteries, Finance Department, Govt. of Sikkim, Gangtok. (2) Government of Kingdom of Bhuthan, Directorate of Lotteries Revenue and Customs Division, Ministry of Finance, Phuntsholing, Bhuthan. (3) State of Arunachala Pradesh, State Lottery, Civic Secretaria .....

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