Clause 5

There shall be charged a duty of thirty per centum —

on the total amount raised by the promoter of any private lottery as shown in the account required to be made and as finally approved by the Commissioner under section 6 of this Ordinance; and

on the total amount accruing from the operation of any fruit machine, such amount to be deemed to be the amount derived by adding thirty-seven and one-half per centum to the amount remaining in the cash box of such machine at the time of each clearance:Provided that for the purpose of calculating the duty to be charged, the Commissioner may in his discretion allow such remission as he may deem fit to be made from the amount remaining in such box at the time of each clearance, on his being satisfied that any payment has been made to any player otherwise than from such machine.(2) Such duty shall be payable in the case of a single lottery within fourteen days after the date on which the winners of prizes are determined, or in the case of a series or a number of lotteries promoted or conducted during a calendar month, within fourteen days after the last day of such calendar month.(3) It shall not be necessary to make any demand for the payment of duty under this Ordinance.(4) All amounts of duty collected under this Ordinance shall be paid into the Consolidated Fund.(5) The Commissioner may, if he is satisfied that any money has been overpaid as duty under this Ordinance, certify the amount to be refunded and shall cause payment to be made forthwith:Provided that no such refund shall be allowed unless a claim in respect thereof is made within six months after the overpayment was made.(6) Where, for any reason, any part of duty which ought to have been paid under this Ordinance has been underpaid or the whole or any part of such duty, after having been paid, has been erroneously refunded, the person liable to pay such duty or the person to whom such refund was erroneously made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, within fifteen days of his receiving a demand therefor from the Commissioner, without prejudice to any other remedy for the recovery of the amount due.”.