(5) Where any person declared by the Commissioner to be the agent of the promoter under subsection (1) is aggrieved by such declaration, he may, by notice in writing to the Commissioner within 14 days, or within such further time as the Commissioner in his discretion may allow, object to the declaration.
(6) The Commissioner shall examine the objection and may cancel, vary or confirm the declaration.
(7) Where the objector is aggrieved by the Commissionerʼs decision upon his objection, he may appeal against such decision to the Minister for Finance whose decision shall be final.
(8) Where an agent of a promoter of any private lottery makes any payment of moneys to the Commissioner under this section—
- (a) the agent shall be deemed to have been acting under the authority of the promoter by whom the duty is payable (referred to in this section as the defaulting taxpayer);
- (b) the agent is hereby indemnified in respect of the payment to the Commissioner;
- (c) the amount of duty or penalty due from the defaulting taxpayer shall be reduced by the amount paid by the agent to the Commissioner; and
- (d) the amount of the reduction shall, to the extent of that amount, be deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
Offences of non-compliance with section 12, etc.
20.—(1) If the promoter of any private lottery fails to comply with any of the provisions of section 12, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
(2) The promoter of any private lottery who submits to the Commissioner any book of accounts or return which is incorrect in any material particular shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to the amount of duty underpaid or would have been so underpaid in consequence of the offence if the offence had
