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TMI BlogJudgment 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 etcX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Hon ble Supreme Court of 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for ready reference. However, this information 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 Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (12) M/s. S.R. Marketing, Jai Plaza-II, No. 10, 3rd floor, 90 Feet Road, Koramangala Bangalore-03. (13) M/s. Kenlott Gaming Solutions Pvt. Ltd., No. 204, 2nd floor, HM Geneva House Cunningham road, Bangalore-560052. (14) M/s. Sri Lakshmi Agency, No. 94, Old No. 101/1, 6th Main Road, Malleshwaram, Bangalore-560003. (15) M/s. Shree Lakshmi Enterprises, No-21, Mariyappanpalya, Prakash Nagar, 9th main Road, Bangalore-560021. (16) M/s. SGB Distributors. No. 14, 9th Cross, H. Siddaiah Road, Bangalore (Director: K. Kaleel Rehman). (17) M/s. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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