Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act 1958
Section 2 :
Definitions :
(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;
(c) "newspaper" includes any journal, magazine or other periodical publication;
(d) "prize competition" means a prize competition within the meaning of the Prize Competitions Act, 1955;
(e) "promoter" in relation to a prize competition means the person licenced to promote or conduct a prize competition under the Prize Competitions Act, 1955 and in relation to a lottery includes a proprietor, manager, organizer or any person having the control or directing the conduct of a lottery and in the case of 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 deemed 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 State of Maharashtra;
(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 proposed 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 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.
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