Mauritius
Gambling Regulatory Authority Act
Act 9 of 2007
- Commenced on 10 September 2007
- [This is the version of this document at 30 June 2017.]
Part I – Preliminary
1. Short title
This Act may be cited as the Gambling Regulatory Authority Act.2. Interpretation
In this Act—"agent of a foreign pool promoter" means a licensee which issues or receives pool coupons or other forms together with stake money on behalf of a foreign pool promoter;"amusement machine" means an electromechanical or other device which, on insertion of a coin, bank note, electronic credit, token or similar object or on payment of any other consideration, enables any person to play a game whereby the person, by reason of skill or of skill coupled with an element of chance, may win a prize which is limited to—(a)more than one opportunity to play a further game;(b)one or more non-cash prizes with a combined retail monetary value not exceeding 500 rupees or such other amount as may be prescribed;(c)tickets or tokens redeemable for one or more non-cash prizes with a combined retail monetary value not exceeding 500 rupees or such other amount as may be prescribed; or(d)cash equivalent to the amount the player inserts in the machine to play;"Authority" means the Gambling Regulatory Authority established under section 3;"bet" means—(a)stake, or stake on behalf of another person; or(b)expressly or impliedly, undertake, promise or agree to stake on behalf of another person,any money or money’s worth on any event or contingency;"Board" means the Gambling Regulatory Board referred to in section 5;"bookmaker" means a licensee who receives or negotiates bets on the basis of fixed odds on the result of an event or contingency;"bookmaker’s clerk" means a person registered as such under section 49;"casino" means any premises approved by the Board, where casino games are played or are available to be played;"casino game" means any game specified in Part I of the First Schedule;"casino operator" means a company licensed to operate a casino;"Chairperson" means the Chairperson of the Board;"Chief Executive" means the Chief Executive of the Authority referred to in section 13;"collector" means a licensee who issues or receives pool coupons or other forms together with stake money on behalf of a local pool promoter or an agent of a foreign pool promoter;"Director-General" means the Director-General of the Mauritius Revenue Authority;"duty"—(a)means the duty payable under section 114 (5), (6) and (7); and(b)includes any penalty and any interest imposed under this Act; but(c)does not include any fine;"employee" means a person employed by the Authority pursuant to section 14;"event or contingency" means—(a)any sporting event; or(b)any prescribed event or contingency, the outcome of which is uncertain or unknown to any person;"financial institution" has the same meaning as in the Banking Act;"FIU" has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;"fixed odds bet" means a bet on any event or contingency in which odds are agreed at the time the bet is placed;"foreign pool promoter" means a licensee who carries on the business involving the receiving or negotiating bets by way of pool betting outside Mauritius in relation to sporting or other events taking place outside Mauritius;"foreign race" means a horse race organised at a racecourse outside Mauritius;"foreign race inter-totalisator betting" means betting through a totalisator in Mauritius on a foreign race, where the money bet on each pool is combined with the money bet on the corresponding pool of an organisation operating outside Mauritius and conducting totalisator betting on the foreign race to form one pool, from which the dividends are calculated, declared and paid;"gambling"—(a)means paying or staking consideration, directly or indirectly, on the outcome of something with a view to winning money when the outcome depends wholly or partly on chance; and(b)includes—(i)playing any casino game, gaming house game or on any gaming machine or limited payout machine;(ii)pool betting; and(iii)betting, paying, or staking consideration on the outcome of any event or contingency;"gaming house" means any premises approved by the Board where gaming house games are played or are available to be played;"gaming house game" means any game specified in Part II or III of the First Schedule;"gaming house operator" means, in the case of—(a)a gaming house "A" licence, a company licensed to operate the gaming house; or(b)a gaming house "B" licence, any person licensed to operate the gaming house;"gaming machine"—(a)means an electro-mechanical or other device which, on insertion of a coin, bank note, electronic credit, token or similar object or on payment of any other consideration, is available to be played or operated and the playing or operation of which, by reason of the skill of the player or operator or through an element of chance or both, may deliver, or entitle the person playing or operating the machine, or any other person, to receive cash, cheques, credit, electronic credits, debits, tokens, tickets or prizes; and(b)includes a machine—(i)which produces a random combination of symbols on reels; or(ii)on which a player is able to play roulette, bingo, 21, blackjack, chemin de fer, baccarat, poker, Chinese roulette, keno or on horse racing or games of similar type; but(c)does not include an amusement machine or limited payout machine;"gaming machine operator" means a person licensed to operate a gaming machine;"gaming machine technician" means a person employed by a casino operator or gaming machine operator for the purpose of—(a)assisting a customer to operate a gaming machine; or(b)maintaining, repairing or servicing a gaming machine;"General Fund" means the General Fund set up under section 11;"horse race" includes the conduct or presentation of any form of racing in which horses participate;"horse racing organiser" means a body of persons registered in Mauritius set up with the object of organising horse races in Mauritius;"inspector"—(a)means a person employed as such by the Authority under section 14 (1); and(b)includes—(i)any person authorised in writing by the Chief Executive under section 14 (2); and(ii)the Director-General or any officer under the Mauritius Revenue Authority Act, authorised in writing by the Director-General to act as inspector;"interactive gambling" means any prescribed game, whether by way of virtual online gambling or gambling on a separate physical event, that involves an element of chance and an element of skill or an element of chance only, played or available to be played through the internet or such other electronic communication system as may be approved by the Board;"interactive gambling operator" means a company licensed under this Act to operate interactive gambling;"jockey"—(a)means a person qualified to ride horses; and(b)includes an apprentice jockey;"levy" means the levy payable under section 114;"licence" means any licence issued under this Act;"licensee" means a person issued with a licence;"limited payout machine" means an electromechanical machine or other device which complies with such technical standards as may be prescribed and which, on insertion of a coin, bank note, electronic credit, token or similar object or on payment of any other consideration, enables a person to play a game approved by the Authority, whereby the person, by reason of skill, or through an element of chance or both, receives electronic credits, tokens or tickets which are exchangeable in return for prizes and which are limited to—(a)one opportunity or more to play a further game;(b)electronic credits, tokens or tickets for one or more cash prizes with a combined retail monetary value not exceeding 3,000 rupees or such other amount as may be prescribed; or(c)cash equivalent to the amount the person inserts in the machine;"limited payout machine operator" means a person licensed to operate a limited payout machine;"limited payout machine technician" means a person employed by a limited payout machine operator for the purpose of—(a)assisting a customer to operate a limited payout machine; or(b)maintaining, repairing or servicing a limited payout machine;"local pool promoter" means a licensee who carries on the business involving the receiving or negotiating of bets by way of pool betting in Mauritius;"local race" means a horse race organised at a racecourse in Mauritius;"local race inter-totalisator betting" means betting through a totalisator on a local race, where the money bet on each pool of an organisation operating outside Mauritius and conducting such betting is combined with the money bet on the corresponding pool of the totalisator in Mauritius to form one pool, from which the dividends are calculated, declared and paid;"lottery"—(a)means a scheme or device for the distribution by chance of prizes or of any right to, or share in, a prize depending upon, or to be determined by, lot or drawing, whether out of a box or other receptacle, or by cards, token, coin or dice, or by any machine, ticket, envelope or device or any other chance whatsoever, where, in order to participate in the scheme or device, a person is required to hold a ticket which he has to purchase, or obtains freely or on purchase of goods or services or is given a right to the chance by any other means; and(b)includes a competition scheme for the distribution of prizes, or of any right to, or share in, a prize where—(i)in order to participate in the scheme, a person is required—(A)to fill an entry form, which he obtains freely, whether on purchase of goods or services or not; or(B)to use a remote communication system; and(ii)the distribution depends, at any stage of the scheme, upon a genuine or purported display of knowledge or skill, notwithstanding that the distribution also depends, at some stage of the scheme, on an element of chance; but(c)does not include Government lotteries, sweepstakes, or lottery games;"Lottery Committee" means the Lottery Committee referred to in section 86;"lottery game" means any game, scheme, system, plan, promotion, competition, instant-win game other than instant lottery game organised in connection with trade promotion, online lottery or other arrangement for distributing prizes by lot or by chance, as may be prescribed to form part of the Mauritius National Lottery;"lottery retailer" means a person who holds a registration certificate under Sub-Part B of Part XV;"Lotto Fund" means the Lotto Fund set up under section 85; "Managing Committee" means the Managing Committee referred to in section 11B;"Mauritius National Lottery" means the lottery games that are prescribed to form part of the Mauritius National Lottery;"Mauritius Revenue Authority" means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act;"member"—(a)means a member of the Board; and(b)includes the Chairperson and the Vice-chairperson;"Minister" means the Minister to whom responsibility for the subject of the Gambling Regulatory Authority is assigned;"National Solidarity Fund" means the National Solidarity Fund established under the National Solidarity Fund Act;"Operator" means a company promoted by the State Investment Corporation Ltd and licensed to operate the Mauritius National Lottery and video lottery terminals;"pool betting"—(a)means a form of betting where—(i)a person participates in a competition for making a forecast on any event or contingency on coupons or other forms in any manner as the Board may approve;(ii)a person pays stakes for his participation; and(iii)the stakes for each competition are aggregated and dividends are declared and paid to winners on the result of any event or contingency and determined by reference to the stake money paid by those persons; but(b)does not include lottery games;"premises" includes any house, building, ship, boat, vehicle and any open or enclosed area;"promoter’s commission", in relation to pool betting, means the amount by which the aggregate total stakes in all the competitions exceed the sum of—(a)the aggregate prizes in the competitions;(b)the aggregate pool betting duty and tax payable in respect of the competitions; and(c)the expenses actually incurred by the promoter in the conduct of the competitions, excluding any expenses properly chargeable to capital and any interest on borrowed money, and in particular, excluding any provision for depreciation of buildings or equipment, any emoluments payable to the promoter, or any emoluments payable to any other person whether or not those emoluments depend to any extent on the profits of the promoter;"punter" means a person who places a bet with a bookmaker or totalisator operator;"racecourse" means premises approved by the Board, which are designed, used or adapted for use for horse racing;"race meeting" means an event at which horse races are conducted at a racecourse;"racing steward" means a person to whom responsibility is assigned by a horse racing organiser for detecting and sanctioning any malpractice in horse racing;"remote communication" means communication using the internet, telephone or such other electronic communication system as the Board may approve;"Responsible Gambling and Capacity Building Fund" means the Responsible Gambling and Capacity Building Fund set up under section 11A;"Revenue Laws" has the same meaning as in the Mauritius Revenue Authority Act;"Rules of Racing" means the Rules of Racing made by a horse racing organiser governing the organisation, conduct, regulation, control, supervision and management of horse racing;"sporting event" means horse race, football league, cricket league or other sporting event as the Board may approve which takes place outside Mauritius, or such other sporting event as may be prescribed;"stand", in relation to a racecourse in Mauritius, means an area where the public is admitted on presentation of an admission ticket issued by a horse racing organiser;"sweepstake" means a form of lottery where the winner is determined by a draw and on the result of a horse race organised by a horse racing organiser;"sweepstake organiser" means a company licensed to organise sweepstakes;"tax"—(a)means the tax payable under section 114 (1), (2) and (3) (b); and(b)includes—(i)any sum due under section 60 (1A); and(ii)any penalty and any interest imposed under this Act; but(c)does not include any fine;"totalisator"—(a)means a scheme or system by means of which bets are accepted and aggregated and dividends are calculated, declared and paid on a proportional basis dependent on the result of a horse race or a series of horse races in accordance with such formulae as the Board may approve; and(b)includes a device, instrument, machine, computer or other thing used to effect the aggregation of bets and the distribution of dividends;"totalisator operator" means a public company licensed under this Act to operate a totalisator;"video lottery terminal" or "VLT"—(a)means an electromechanical machine which, on insertion of a coin, bank note, electronic credit, token or similar object or by means of a voucher or on payment of any other consideration, enables a person to play a game whereby the person receives vouchers or tickets representing cash prizes won, based on the determination of the video lottery central computer system; and(b)includes an electromechanical machine to play—(i)a game where players compete against each other from the same set of numbers for a common prize;(ii)a random-number generated game where each game is at random and is generated by the video lottery central computer system; and(iii)an electric-instant lottery game which is similar to a paperbased scratch lottery card delivered electronically through the video lottery machine; but(c)does not include an amusement machine, a limited payout machine or a gambling machine.Part II – The Gambling Regulatory Authority
3. Establishment of Authority
4. Objects of Authority
The objects of the Authority shall be to—5. The Board
6. Functions of Board
The Board shall have such functions as are necessary to further most effectively the objects of the Authority and in particular to—7. Powers of Board
8. Meetings of Board
9. Disclosure of interest
Every member shall, in relation to any matter before the Board, in which he or any person related to him by blood or marriage has a pecuniary or other material interest—10. Delegation of powers
Subject to such instructions of a general nature as it may give, the Board may delegate to the Chairperson or the Chief Executive such of its powers and functions as may be necessary for the effective management of the Authority other than the power to—11. General Fund
11A. Responsible Gambling and Capacity Building Fund
The Authority shall set up a Responsible Gambling and Capacity Building Fund—11B. Administration of Responsible Gambling and Capacity Building Fund
12. Annual report
Part III – Administration
13. Chief Executive
14. Staff of Authority
15. Declaration of assets
Part IV – Casinos
16. Licensing of casinos
17. Restriction on use of word "casino"
No person shall use the word "casino" as a name or as part of the name, of any trade or business premises unless the premises are licensed as a casino.[S. 17 came into operation on 6 December 2007.]18. Authorised casino games
No game shall be played or authorised to be played in a casino except those specified in Part I of the First Schedule.[S. 18 came into operation on 6 December 2007.]19. Rules of casino games
20. Display of licence and rules
Every casino operator shall, at all times when the casino is open for the playing of casino games, display in a conspicuous place in the casino—21. Access to casinos
22. Recovery of gambling debts
Notwithstanding article 1965 of the Code Civil Mauricien, an action shall lie for the recovery of any gambling debt incurred by any person at a casino in respect of gambling at the casino.[S. 22 came into operation on 6 December 2007.]Part V – Gaming houses
23. Licensing of gaming houses
24. Authorised gaming house games
No game shall be played or authorised to be played in a gaming house except those specified in Part II or Part III of the First Schedule in respect of the licence issued for that gaming house.[S. 24 came into operation on 6 December 2007.]25. Rules of gaming house games
26. Display of licence and rules
Every gaming house operator shall, at all times when the gaming house is open for the playing of gaming house games, display in a conspicuous place in the gaming house—27. Access to gaming houses
Part VI – Gaming machines
28. Licensing of gaming machines
28A. Identification plate affixed to gaming machine
29. Display of licence
Every gaming machine operator shall, at all times when its premises are open for the playing of gaming machines, display in a conspicuous place at the premises its licence and the conditions of the licence.[S. 29 came into operation on 6 December 2007.]Part VIA – Limited payout machines
[Part VIA inserted by s. 9 (b) of Act 20 of 2009 w.e.f. 1 January 2011; amended by s. 7 (b) (i) of Act 37 of 2011 w.e.f. 15 December 2011.]29A. Licensing of limited payout machines
29B. Display of licence
Every limited payout machine operator shall, at all times when his premises are open for the playing of a limited payout machine, display in a conspicuous place at his premises his licence and the conditions of the licence.29C. Operation of limited payout machine
Part VIB – Gaming machine technician and limited payout machine technician
29D. Registration of gaming machine technician
29E. Registration of limited payout machine technician
Part VII – Horse racing organiser
30. Licensing of horse racing organiser
31. Responsibility of horse racing organiser
32. Rules of racing
33. Charges payable to horse racing organiser
Part VIII – Totalisators
34. Licensing of totalisator operator
35. Rules of totalisator betting
36. Betting on horse races conducted by totalisator operator
No betting on horse races shall be conducted by a totalisator operator except those referred to in its rules of totalisator betting approved by the Board.[S. 36 came into operation on 6 December 2007.]37. Display of licence and rules
Every totalisator operator shall, at all times when the premises are open for its betting activities or for providing facilities in connection with its betting activities, display in a conspicuous place at the premises—38. Conduct of betting operations
39. Authorisation for combination of totalisator pool
Part IX – Local race inter-totalisator betting
[Part IX not in operation.]40. Licensing of local race inter-totalisator betting
41. Conduct of local race inter-totalisator betting
Part X – Foreign race inter-totalisator betting
[Part X not in operation.]42. Licensing of foreign race inter-totalisator betting
43. Conduct of foreign race inter-totalisator betting
Part XI – Bookmakers
44. Licensing of bookmakers
45. Betting on event or contingency
No betting on any event or contingency shall be conducted by a bookmaker except those referred to in the rules of fixed odds betting approved by the Board.[S. 45 came into operation on 6 December 2007.]46. Conduct of betting operations
47. Prohibition of other wagers
No person shall place a wager of any kind with a bookmaker, and no bookmaker shall accept, or offer to accept, a wager of any kind from any person, other than a bet.[S. 47 came into operation on 6 December 2007.]48. Display of licence and rules
Every bookmaker shall, at all times when the premises are open for his betting activities or for providing facilities in connection with his betting activities, display in a conspicuous place at the premises—49. Registration of bookmaker’s clerk
50. Cancellation of registration
Part XII – Sweepstakes
51. Licensing of sweepstake organiser
52. Display of licence
Every sweepstake organiser shall display his licence in a conspicuous place at his premises.[S. 52 came into operation on 6 December 2007.]Part XIII – Pool betting
53. Licensing of pool betting
54. Conduct of pool betting
55. Rules of pool betting
56. Display of licence and rules
Every local pool promoter, agent of a foreign pool promoter or collector shall, at all times, display in a conspicuous place at his premises—Part XIV – Dart games
57. Licensing of dart games
Part XV – Mauritius National Lottery
58. Interpretation of Part XV
In this Part—"gross proceeds" means the turnover of the lottery games less any sums paid out in respect of cancelled tickets;"net proceeds" means the gross proceeds of the Mauritius National Lottery less sums paid out for the prizes;"participant" means a person who is in possession of a ticket of a lottery game;"ticket" means any symbol, sign, token, coupon, warrant, card, printed paper, document or list or any other means or device which confers or purports to confer the right to take part in a lottery game, and which is issued by the Operator.[S. 58 came into operation on 6 December 2007.]A – The Mauritius National Lottery Operator
59. Licensing of Operator
60. Conditions of Operator’s licence
61. Display of Operator’s licence
The Operator shall display in a conspicuous place at its business premises its licence and the conditions of the licence.[S. 61 came into operation on 6 December 2007.]62. Duties of Operator
The duties of the Operator shall be to—63. Obligations of Operator
The Operator shall, for the purposes of this Act—B – Lottery retailers
64. Prohibition to sell Mauritius National Lottery
No person, other than the Operator, shall sell, offer or expose for sale or have in his possession for sale, any lottery game ticket, unless he holds a registration certificate issued by the Board.[S. 64 came into operation on 6 December 2007.]65. Registration of lottery retailers
66. Grant or refusal of registration certificate
67. Display of registration certificate
Every lottery retailer shall display in a conspicuous place at his business premises his registration certificate and the National Lottery rules of the Operator.[S. 67 came into operation on 6 December 2007.]68. Prohibition to transfer registration certificate
No lottery retailer shall assign or transfer his registration certificate.[S. 68 came into operation on 6 December 2007.]69. Cancellation of registration certificate
70. Suspension of registration certificate
Without prejudice to its powers under section 69, the Board may suspend the registration certificate of the lottery retailer for a period not exceeding 3 months on any ground on which it would have been entitled to cancel the registration certificate under section 69.[S. 70 came into operation on 6 December 2007.]C – Mauritius National Lottery Prizes
71. Prize Fund Account
72. Entitlement to prizes
73. Lottery prize claims
74. Lottery proceeds
75. Draw of lottery games
76. Official result
The Operator shall, immediately after the draw of any lottery game, announce or display the official result in accordance with the rules for the type of lottery game to which the draw relates.[S. 76 came into operation on 6 December 2007.]77. National Lottery rules
78. Protection of product names
79. Copyright with respect to Mauritius National Lottery
Any copyright, trademark, service mark or logo and enforcement of rights with respect to the Mauritius National Lottery are the sole property of the Government of Mauritius.[S. 79 came into operation on 6 December 2007.]D – Control procedures
80. Control procedure
81. Submission of control procedure
82. Change in control procedure
83. Consideration of application
84. Direction to change approved control procedure
E – Remittance of money into Lotto Fund and Consolidated Fund
[Sub-Part E amended by s. 25 (h) of Act 18 of 2016 w.e.f. 1 October 2016.]85. Lotto Fund
There is set up for the purpose of this Sub-part a Lotto Fund which shall be administered as a Special Fund under the Finance and Audit Act.[S. 85 amended by s. 10 (g) of Act 26 of 2012 w.e.f. 22 December 2012; repealed and replaced by s. 25 (i) of Act 18 of 2016 w.e.f. 1 October 2016.]85A. Remittance of money into Lotto Fund and Consolidated Fund
Part XVA – Video lottery terminals
[Part XVA inserted by s. 9 (c) of Act 20 of 2009 w.e.f. 1 January 2011.]85B. Regulation of video lottery terminals (VLTs)
Part XVI – Government lotteries
86. Lottery Committee
87. Staff of Lottery Committee
88. Organisation of Government lotteries
89. Annual report of Lottery Committee
89A. Lottery Committee not required to take out licence
Notwithstanding this Act, the Lottery Committee shall not be required to take out a licence under this Act for the organisation of Government lotteries.[S. 89A inserted by s. 21 (i) of Act 9 of 2015 w.e.f. 14 May 2015.]Part XVII – Other lotteries
90. Organisation of other lotteries
Part XVIIA – Ad hoc licence
[Part XVIIA inserted by s. 8 (c) of Act 26 of 2013 w.e.f. 21 December 2013.]90A. Interpretation in this Part
In this Part—"specified event" means—(a)a wedding of a non-citizen;(b)an international poker game competition; or(c)such other event as may be prescribed.[S. 90A inserted by s. 8 (c) of Act 26 of 2013 w.e.f. 21 December 2013.]90B. Application for ad hoc licence
90C. Issue of ad hoc licence
Part XVIII – Interactive gambling
[Part XVIII not in operation.]91. Regulation of interactive gambling
Part XIX – General licensing provisions
92. Limitation of number of licences
93. Restriction on issue of licences
No licence shall be issued to a person—94. Application for licence
Any application for a licence or the renewal of a licence shall be made in such form as may be approved by the Board.[S. 94 came into operation on 6 December 2007.]94A. Time limit to pay licence fee on renewal
94B. Penalty for failure to pay licence fee within time limit
95. Requirement for further information
The Board may require an applicant for a licence to furnish such information which may be reasonably necessary in order to enable the Board to—96. Issue of licence
97. Conditions of licence
A licence issued shall, at all times, be subject to such terms and conditions as the Board may impose whether at the time of issue or renewal of the licence or during its currency.[S. 97 came into operation on 6 December 2007.]97A. Obligation to comply with guidelines issued by FIU
Every licensee shall comply with the relevant guidelines issued by the FIU under the Financial Intelligence and Anti-Money Laundering Act.[S. 97A inserted by s. 10 (j) of Act 26 of 2012 w.e.f. 22 December 2012.]98. Surrender of licence
99. Disciplinary action against licensee
100. Directions
Part XX – Security
101. Security to be furnished to Authority
For the purposes of securing the payment of any debt due to persons playing gaming house games, gaming machines, limited payout machines, sweepstakes, lottery games or VLTs or placing bets or participating in pool betting or lotteries, any person specified in the Fourth Schedule shall, at the time the licence is issued or renewed, furnish to the Authority security by means of a bank guarantee or a deposit in the amount specified in that Schedule corresponding to the licence, for such period as may be approved by the Board.[S. 101 amended by s. 19 (b) of Act 14 of 2009 w.e.f. 30 July 2009; s. 9 (d) of Act 20 of 2009 w.e.f. 1 January 2011; s. 8 (f) of Act 26 of 2013 w.e.f. 21 December 2013.][S. 101 came into operation on 6 December 2007.]102. Security to be furnished to Director-General
103. Realisation of security
104. Cancellation of security
Part XXI – Records, audited accounts and annual report
105. Keeping of records
106. Audited accounts
Every licensee, other than a collector or an operator of dart games, shall submit to the Authority and Director-General his audited accounts not later than 6 months after the date of closing of the accounts.[S. 106 came into operation on 6 December 2007.]107. Auditor
108. Annual report of licensee
Part XXII – Enforcement, inspection and investigation
109. Central electronic monitoring system
110. Duties of inspector
An inspector shall have such duties as are necessary to ensure compliance with this Act and in particular to—111. Powers of entry, inspection and seizure
112. Power to access computers and other electronic devices
In the exercise of his duties under this Act, any inspector may, at all reasonable times—113. Police des Jeux
Part XXIII – Duties, levy and taxes
[Part XXIII amended by s. 25 (n) of Act 18 of 2016 w.e.f. 1 October 2016.]114. Imposition of duty, levy and tax
115. Payment of duty, levy and tax
115A. Allowable deduction from levy
116. Penalty for non-submission of return by due date
Where a person fails to submit a return under section 60 (1A) or 115 on or before the last day on which the return is required to be submitted, he shall be liable to pay to the Director-General, in addition to any duty, levy, tax or sum due which may be payable, a penalty of 2,000 rupees for every month or part of the month until the return for the relevant period is submitted, provided that the total penalty payable shall not exceed 20,000 rupees.[S. 116 came into operation on 6 December 2007.][S. 116 amended by s. 10 (n) of Act 26 of 2012 w.e.f. 22 December 2012; s. 25 (r) of Act 18 of 2016 w.e.f. 1 October 2016.]117. Penalty for failure to join electronic system
Any person who is required to submit his return and make any payment of duty, levy, tax or sum due electronically pursuant to section 60 (1A) or 115 (2) but fails to join the electronic system, after notice in writing being given to him by the Director-General, shall be liable to pay to the Director-General on his failure within a period of 7 days from the date of the notice to justify the failure to join the system, a penalty of 5,000 rupees, for every month or part thereof from the period specified in the notice, up to the period immediately preceding the period in respect of which he submits his return, and to make any payment of duty, levy, tax or sum due electronically, provided that the total penalty payable shall not exceed 50,000 rupees.[S. 117 came into operation on 6 December 2007.][S. 117 amended by s. 10 (o) of Act 26 of 2012 w.e.f. 22 December 2012; s. 25 (s) of Act 18 of 2016 w.e.f. 1 October 2016.]118. Production of books and records
The Director-General may, for the purpose of ascertaining the duty, levy or tax payable by any person under this Act, require that person—119. Director-General may make assessments
119A. Act or thing in respect of a period before 3 years immediately preceding the last day of the period in which the liability to pay duty or tax arose
120 Penalty on amount claimed in assessment
121. Objection to assessment
122. Determination of objection
123. Lodging written representations with Assessment Review Committee
124. Penalty for late payment of duty, levy and tax
125. Interest on unpaid duty, levy and tax
126. Power to waive penalty or interest
127. Conclusiveness of assessment
Except in proceedings on objection to an assessment under section 121 or on the hearing of representations under section 123—128. Recovery of duty, levy and tax by attachment
The Director-General may, without prejudice to any other action which he may take, enforce payment of any duty, levy and tax payable under this Act by attachment in the same manner as is provided for in the Attachment (Rates and Taxes) Act.[S. 128 came into operation on 6 December 2007.][S. 128 amended by s. 25 (zd) of Act 18 of 2016 w.e.f. 1 October 2016.]129. Recovery of duty, levy and tax by distress and sale
130. Inscribed privilege
131. Uninscribed privilege
132. Contrainte
133. No limitation of action for recovery of duty, levy and tax
No law relating to the limitation of actions shall bar or affect any action or remedy for the recovery of duty, levy or tax payable under this Act.[S. 133 came into operation on 6 December 2007.][S. 133 amended by s. 25 (zi) of Act 18 of 2016 w.e.f. 1 October 2016.]Part XXIV – Offences
134. Carrying on activity without licence
Any person who, not being a licensee, whether on his own account or as an agent—134A. Licensee carrying out betting activity that does not comply with Act
135. Passing off as lottery retailer
Any person who, not being registered as a lottery retailer, whether on his own account or as an agent, carries on, advertises, announces himself, pretends to act or holds himself out in any way as a lottery retailer shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 2 years.[S. 134 came into operation on 6 December 2007.][S. 135 amended by s. 21 (r) of Act 9 of 2015 w.e.f. 14 May 2015.]136. Transaction with unlicensed person or non-registered lottery retailer
Any person who transacts any business which is regulated by this Act with a person who is not licensed, or who is not registered as a lottery retailer, under this Act shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding one year.[S. 136 came into operation on 6 December 2007.][S. 136 amended by s. 21 (s) of Act 9 of 2015 w.e.f. 14 May 2015.]137. Unlicensed sweepstakes and lotteries
Any person who, not being licensed to organise a sweepstake or a lottery—138. Unlawful transfer of licence
139. Failure to comply with conditions of licence, directions or guidelines
Any person who fails to comply with—140. Age restriction on gambling
141. Age restriction to play lottery games
142. Providing credit for gambling
143. Prohibition on gambling by certain persons
144. Failure to pay winnings or prizes
Any licensee who, without reasonable cause, fails to pay any winnings or prizes shall commit an offence and shall, on conviction, be liable, in addition to the amount of the winnings or prizes, as the case may be, to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years.[S. 144 came into operation on 6 December 2007.]145. Giving false or misleading information
Any licensee who—146. Cheating
147. Prohibition on gambling in public places
148. Offences relating to duties, levy and taxes
149. Compounding of offences relating to duties, levy and taxes
150. Chain-gift schemes
151. Tampering with items subject to seizure
152. Obstructing inspector
Any person who—153. Other offences
154. Seizure and forfeiture
Any money, security for money, gaming machine, equipment or other thing used in connection with the commission of an offence under this Act or other enactment may be seized and, on conviction of the offender, may be forfeited by the Court.[S. 154 came into operation on 6 December 2007.]Part XXV – Miscellaneous
155. Confidentiality
156. Advertisement
157. Unclaimed prizes or other amounts
158. Complaints
159. Protection from liability
160. Exemption
Notwithstanding any other enactment, the Authority shall be exempted from payment of—161. Execution of documents
161A. Service of documents
162. Legal proceedings
163. Jurisdiction
164. Regulations
165. Transitional provisions
166. ***
167. ***
168. ***
History of this document
30 June 2017 this version
Consolidation
10 September 2007
Commenced