K.S.RADHAKRISHNAN, M.N.KRISHNAN
T. John Rose, Proprietor – Appellant
Versus
State Of Kerala, Rep. By Its Secretary (Taxes), Government Secretariat Others – Respondent
Radhakrishnan, Ag. C.J.
Writ petitioner is engaged in the sale and distribution of paper lotteries organized and conducted by the Royal Government of Bhutan which is marketing its lotteries in various States in India in terms of Ext. P1 bilateral agreement entered into between the Government of India and the Royal Government of Bhutan. Petitioner was having a certificate of registration issued under Section 7 of the Kerala Tax on Paper Lotteries Act, 2005 for the sale of Bhutan lotteries in the State of Kerala. While so, he was served with Ext. P13 notice dated 27.10.2006 to show cause why registration granted to the petitioner be not cancelled on the ground that the petitioner has violated some of the provisions of Section 4 of the Lotteries (Regulation) Act, 1998. Referring to clause (j) of Section 2 of the Kerala Tax on Paper Lotteries Act, 2005 it is stated that the paper lotteries conducted in the State of Kerala should comply with the conditions prescribed under Section 4 of the Lotteries (Regulation) Act, 1998 and the promoter should be a person who has been duly appointed by the Royal Government of Bhutan supported by documentary evidence and only those paper lot
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