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Pools and Lotteries Act

Chapter 42

Repealed
This Act was repealed on 2003-07-01 by Gaming Act, 2003.
Pools and Lotteries Act
This is the version of this Act as it was when it was repealed.
Citation
Chapter 42
Date
31 July 2002
Language
English
Type
Act
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Tanzania

Pools and Lotteries Act

Chapter 42

  • Published in Tanzania Government Gazette
  • Commenced on 9 September 1967
  • [This is the version of this document at 31 July 2002.]
  • [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
  1. [Amended by Finance Act, 2002 (Act 18 of 2002) on 1 July 2002]
  2. [Repealed by Gaming Act, 2003 (Act 4 of 2003) on 1 July 2003]
[Acts Nos. 23 of 1967; 14 of 2001]An Act to provide for the law relating to pools and lotteries, to prohibit foreign pools and lotteries in Tanzania, to make provision for the licensing of local pools and lotteries, and to provide for related matters.

Part I – Preliminary provisions (ss. 1-2)

1. Short title

This Act may be cited as the Pools and Lotteries Act.

2. Interpretation

In this Act, unless the context otherwise requires—"authorised officer" means a person appointed by the Minister, by notice in the Gazette, to be an authorised officer for the purposes of this Act;"Commissioner" means the Commissioner for Income Tax appointed under the Income Tax Act 1.1Cap. 332"coupon" means any printed or written document connected with or designed to assist in the making of a pool bet, but does not include any coupon printed in any book or newspaper which is printed outside Tanzania;"Director" means the Director of National Lotteries appointed under section 4 of the National Lotteries Act 2, and includes the Deputy Director and any public officer to whom the Director may by writing delegate any of his functions under this Act;2Cap. 41"foreign lottery" means any lottery promoted outside Tanzania, or if promoted within Tanzania, the principal place of business at which the promoter conducts the business of the lottery is situated outside Tanzania;"foreign pool" means any pool promoted outside Tanzania or, if promoted within Tanzania, the principal place of business at which the promoter conducts the business of the pool is situated outside Tanzania;"gaming tax" means a tax charged and collected by the Commissioner pursuant to this Act;"local lottery" means a lottery other than a foreign lottery and includes a foreign lottery which has been exempted from the provisions of Part II by an order made under section 6;"local pool" means a pool other than a foreign pool;"lottery" means any scheme, system or device for the sale, gift, distribution or disposal of any property or rights in any manner depending on, or to be determined by, lot or chance, whether by the throwing or casting of dice or by the drawing of tickets, cards, lots, numbers or figures, or by means of a wheel or trained animal or by any other method whatsoever, but does not include a National lottery;"lottery ticket" means any document or token—(a)the purchase of which constitutes the purchase of a chance in a lottery; or(b)which records or evidences the purchase of a chance in a lottery;"National lottery" means a National lottery authorised by the National Lotteries Act;"newspaper" includes a magazine or other periodical;"Minister" means the Minister responsible for matters relating to finance;"pool" means any competition organised for the gain of the promoter in which the public are invited, for a monetary or other material reward, to foretell the results of any game, race or other event and includes a competition operated on the system of fixed odds betting;"pool bet" means any stake or wager in a pool, whether in money or money's worth;"pool tax" means the pool betting tax payable under section 12;"promoter" means, in relation to a pool, the person who promotes the pool and in relation to a lottery, the person who promotes the lottery;"unauthorised lottery" means a local lottery promoted by a person who is not a holder of a valid permit issued under Part IV in respect of that lottery;"unauthorised pool" means a local pool promoted by a person who is not the holder of a valid licence issued under Part III in respect of that pool.

Part II – Prohibition of foreign pools and lotteries (ss. 3-6)

3. Prohibition of foreign pools

(1)No person shall—
(a)print, distribute, send to another person or have in his possession any coupon in respect of any foreign pool;
(b)lay, receive or negotiate a pool bet in respect of a foreign pool;
(c)take or send out of Tanzania any money or money's worth, or any coupon, in connection with any foreign pool; or
(d)act as an agent or sub-agent of any promoter of a foreign pool.
(2)Any person who contravenes any of the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding fifteen thousand shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.

4. Prohibition of foreign lotteries

(1)No person shall—
(a)buy, offer to buy, sell, offer to sell, expose for sale, print, distribute, send to another person or have in his possession any lottery ticket in respect of a foreign lottery;
(b)take or send out of Tanzania any money or money's worth, or any lottery ticket, in connection with any foreign lottery; or
(c)act as an agent or sub-agent for any promoter of a foreign lottery.
(2)Any person who contravenes any of the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding fifteen thousand shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.

5. Advertisements relating to foreign pools and lotteries

(1)No person shall print or publish or cause to be printed or published any advertisement of, or relating to a foreign pool or lottery, or of or relating to the issue of any coupon or lottery ticket or the amount or nature of any dividend or prize connected with a foreign pool or lottery.
(2)The provisions subsection (1) shall not apply to the publication of any advertisement in a newspaper printed outside Tanzania and normally circulating within Tanzania.
(3)Any person who contravenes the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding two thousand shillings.

6. Exemption

(1)The Minister may, by an Order published in the Gazette, and subject to such conditions as he may specify in the Order, exempt any foreign lottery from the provisions of this Part.
(2)Where an order is made under subsection (1), the lottery to which such order relates shall, as from the date of the coming into operation of the order, cease to be a foreign lottery for the purposes of this Act.

Part III – Control, licensing and taxation of local pools (ss. 7-20)

7. Interpretation of Part III

In this Part, unless the context otherwise requires, "pool" means a local pool.

8. Promoters and agents of local pools to be licensed

(1)No person shall promote a pool except in accordance with the terms and conditions of a promoter's licence issued under this Part.
(2)No person shall receive or negotiate any pool bet on behalf of a promoter or his agent or otherwise act as an agent of a promoter or his agent in respect of any pool except in accordance with the terms and conditions of an agent's licence issued under this Part.
(3)Any person who contravenes any of the provisions of subsection (1) or subsection (2) commits an offence and is liable upon conviction to a fine not exceeding fifteen thousand shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.

9. Certain prohibitions relating to unauthorised local pools

(1)No person shall—
(a)print, distribute or send to any other person any coupon in respect of an unauthorised pool; or
(b)receive a pool bet in respect of an unauthorised pool.
(2)Any person who contravenes any of the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding five thousand shillings.

10. Control of advertisements relating to local pools

(1)No person shall print or publish, or cause to be printed or published, any advertisement or other notice of or relating to an unauthorised pool, or of or relating to the issue of any coupon or the amount of any dividend connected with an unauthorised pool.
(2)The provisions of subsection (1) shall not apply to the publication of any such advertisement in a newspaper printed outside Tanzania and normally circulating within Tanzania.
(3)Any person who contravenes any of the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding two thousand shillings.
(4)No publisher, proprietor, printer or editor or other member of the staff of any newspaper (being a newspaper within the meaning of the Newspapers Act 3) commits an offence under this section if he furnishes to an authorised officer or to a police officer the name and address of the person who caused such advertisement to be published.3Cap. 229

11. Licensing of the local pools

(1)An authorised officer may in his discretion, and, subject to any regulations made under this Act, upon such terms and conditions as he may think fit, issue any of the following licences–
(a)a promoter's licence authorising the holder to promote a pool;
(b)an agent's licence authorising the holder to act as an agent of a promoter of a pool.
(1A)No consultant shall engage in promoting and conducting a national pool or lottery unless he is selected and appointed by the Central Tender Board in accordance with the provisions of the Public Procurement Act4.4Cap. 410
(2)No licence issued under this section shall, unless otherwise stated therein, be applicable to more than one pool, promoter or agent.
(3)For the purposes of subsection (2) more than one pool relating to the same sport and promoted by the same promoter, in respect of games, races or events which take place on the same day or on the same series of days, shall, if such pools are customarily provided for in one coupon and if the authorised officer acting in his discretion so approves, be treated as one pool:Provided that a licence shall not be issued or renewed to any person under this section unless tax arrears, if any, have been paid to the Commissioner.
(4)There shall be paid for every licence issued under this section such fee as may be prescribed.
(5)Every licence issued under the provisions of this section shall, unless otherwise provided, expire on the thirtieth day of June following the day of issue.
(6)An authorised officer may at any time, in his discretion, cancel any licence issued under this section if he is satisfied that any of the conditions upon which it was granted have been contravened.
(7)Any person aggrieved by—
(a)a refusal to grant a licence;
(b)the terms and conditions of any licence;
(c)the cancellation of any licence;
(d)the refusal of the authorised officer to treat more than one pool as one pool for the purposes of subsection (2) and (3),
may, within thirty days of such refusal, terms and conditions or cancellation being notified to him, appeal to the Minister, and the Minister shall give such decision as he shall think fit and the authorised officer shall forthwith give effect thereto.
(8)The decision of the Minister on an appeal under subsection (7) shall be final and shall not be subject to review in any court.
(9)The issue and cancellation of every promoter's licence shall be notified in the Gazette.

12. Tax on pool betting

(1)There shall be charged, levied and paid on every receipt of a pool bet, a tax equal to ten per centum of the gross amount of the receipt.
(2)No pool bet shall be liable to a tax more than once, notwithstanding that it is received by more than one person in the course of its transmission to or to the account of the promoter.
(3)For the purposes of subsection (1), if any money or credit held by a promoter or agent on account of any person is appropriated to a pool bet, such appropriation shall be deemed to be a receipt.
(4)The tax on pool betting shall be paid within such periods or intervals and in such manner as may be prescribed.
(5)The Minister may, by notice in the Gazette, exempt from the tax any specified pool bet or any specified class of pool bets, whether relating to a particular pool or not.
(6)Any person who being liable to pay pool tax fails to pay the tax within thirty days after the same has become due commits an offence and is liable upon conviction to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.

13. Imposition of gaming tax

(1)There shall be charged, levied and paid a gaming tax on the games prescribed in the Schedule to this Act at the rates specified in respect of each game.
(2)The Minister may by notice published in the Gazette amend, vary or replace the Schedule.
(3)Every person liable to pay the Gaming tax imposed under subsection (1), shall on or before the seventh day of every month, pay to the Commissioner the tax due in respect of the preceding month.
(4)The Minister shall have power to exempt any person from payment of tax under this Act.
[s. 12A]

14. Commissioner

Where a person fails or defaults to remit tax or part of the tax, the Commissioner shall by demand notice require such person to pay immediately the demanded amount of tax plus interest, and such demand notice shall constitute a final demand notice.[s. 12B]

15. Application of the Income Tax Act

The provisions of sections 101, 103, 107, 108 and 109 of the Income Tax Act5 relating to the collection and recovery of tax and imposition of interest shall apply in collection and recovery of tax and imposition of interest under this Act.5Cap. 332[s. 12C]

16. Disputes

Any dispute arising from the decision of the Commissioner shall be determined in accordance with the provisions of the Tax Revenue Appeals Act.[s. 12D]

17. Exercise of powers of the Commissioner

Subject to any express directions by the Commissioner to the contrary, any powers and duties of the Commissioner under this Act may be exercised by any public officer authorized in writing in that behalf by the Commissioner.[s. 12E]

18. Distribution of collected tax

The Commissioner shall, immediately after collecting the tax under this Act, submit one twelfth (1/12) of the collected tax to the regulatory body.[s. 12F]

19. Penalty for late payment

Any person who fails to pay the whole of the tax due from him within such time as may be prescribed, shall be liable to pay in addition to the amount in default, a penalty equal to five per centum of the said amount for each week, or part thereof, that the fault continues.[s. 13]

20. Tax recoverable as debt

The tax, and any penalty in respect thereof, shall be deemed to be a debt due to the Government, and may be sued for and recovered with full costs of suit by and in the name of an authorised officer.
[s. 14]

Part IV – Control and licensing of local lotteries (ss. 21-25)

21. Interpretation of Part IV

In this Part, unless the context otherwise requires, "lottery" means a local lottery.[s. 15]

22. Promoters of local lotteries to be licensed

(1)No person shall promote, manage or conduct a lottery except in accordance with the terms and conditions of a permit issued under this Part.
(2)Any person who contravenes the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.
[s. 16]

23. Certain prohibitions in relation to unauthorised local lotteries

(1)No person shall—
(a)sell, offer to sell, expose for sale, print, distribute or send to another person any lottery ticket in respect of an unauthorised lottery;
(b)conduct or manage an unauthorised lottery; or
(c)receive any stake or wager in respect of an unauthorised lottery.
(2)Any person who contravenes any of the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding five thousand shillings.
[s. 17]

24. Control of advertisements relating to local lotteries

(1)No person shall print or publish or cause to be printed or published any advertisement of or relating to an unauthorised lottery, or of or relating to the issue of any lottery ticket or the amount or nature of any dividend or prize connected with an unauthorised lottery.
(2)The provisions of subsection (1) shall not apply to the publication of any such advertisement in a newspaper printed outside Tanzania and normally circulating within Tanzania.
(3)Any person who contravenes the provisions of subsection (1) commits an offence and is liable upon conviction to a fine not exceeding two thousand shillings.
(4)No publisher, proprietor, printer or editor or other member of the staff of any newspaper (being a newspaper within the meaning of the Newspapers Act 6) commits an offence under this section if he furnishes to the Director or to a police officer the name and address of the person who caused such advertisement to be published.6Cap. 229
[s. 18]

25. Licensing of local lotteries

(1)The Director may in his discretion, and, subject to any regulations made under this Act, upon such terms and conditions as he may think fit, grant any person a permit to promote a lottery.
(2)No permit issued under this section shall, unless otherwise stated therein, be applicable to more than one lottery or promoter.
(3)Where two or more lotteries promoted by the same promoter takes place on the same day or on the same series of days may, if the Director thinks it reasonable to do so, be treated as one lottery for the purposes of this section.
(4)There shall be paid for every permit granted under this section such fee as may be prescribed.
(5)The Director may cancel any permit granted by him under this section if he is satisfied that any of the conditions upon which it was granted have been contravened.
(6)Any person aggrieved by—
(a)a refusal to grant a permit;
(b)the terms and conditions of any permit;
(c)the cancellation of any permit;
(d)the refusal of the Director to treat more than one lottery as one lottery for the purposes of this section, may, within fifteen days of such refusal, terms and conditions or cancellation being notified to him, appeal to the Minister, and the Minister shall give such decision as he shall think fit, and the Director shall forthwith give effect thereto.
(7)The decision of the Minister on an appeal under subsection (6) shall be final and shall not be subject to review in any court.
[s. 19]

Part V – General provisions (ss. 26-31)

26. Power of inspection

(1)It shall be lawful for an authorised officer, on production of his authority, if so required, or for any police officer of or above the rank of sub-inspector, to enter without warrant and inspect any premises in which he has reason to believe that an offence against this Act or under any regulations made thereunder has been or is about to be committed, and therein to—
(a)examine and take copies of any book, account or document relating to or appearing to relate to any pool, pool betting or lottery;
(b)seize, remove and detain any book, account or document which he has reasonable cause to suppose will afford evidence of any offence under this Act or regulations made thereunder;
(c)require any occupant of such premises to render explanations and give information relating to any pool, pool betting or lottery as may be reasonably required by such officer in the performance of his duties.
(2)The power to act under subsection (1) shall only be exercised without a warrant if the officer so acting has reasonable cause to believe that the delay occasioned in obtaining a search warrant would seriously hinder him in the performance of his duties, and such power shall be exercised only by or under the directions of a police officer of the rank of sub-inspector or above unless the person exercising it has reasonable cause to believe that the delay occasioned in summoning such police officer would, or would tend to, defeat the purposes of this section.
(3)Any person who obstructs or hinders an officer's action in pursuance of any of the provisions of this section or who on any requisition under paragraph (c) of subsection (1) wilfully withholds any information, or gives any information knowing or having reason to believe it to be false or misleading, commits an offence and is liable upon conviction to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months, or to both such fine and imprisonment.
(4)No person may be required to answer any question the answer to which may tend to expose him to any criminal charge, penalty or forfeiture.
(5)Before removing any article under the provisions of paragraph (b) of subsection (1) of this section, the officer removing it shall furnish the person in whose custody or possession the article is at the time of removal with a written receipt.
(6)Every seizure under this section shall be reported without unnecessary delay to a magistrate.
[s. 20]

27. Offences relating to books and tax

Any person who—
(a)knowingly or recklessly keeps any book, record or account, required to be kept by any regulation made under this Act, which is false in a material particular, or makes or causes to be made in any such book, record or account or in any return required by any such regulation to be made, any entry which is false in a material particular; or
(b)does any fraudulent act with intent to evade or to assist any other person to evade any tax or licence fee or permit fee payable under this Act,
commits an offence and is liable upon conviction to a fine not exceeding fifteen thousand shillings or to imprisonment for a term not exceeding two years, or to both such fine and imprisonment.[s. 21]

28. Burden of proof

Where any person is charged with an offence relating to a foreign pool or lottery the burden of proving that the pool or lottery to which the charge relates was not, at the relevant time, a foreign pool or lottery shall be on the person alleging the same.[s. 22]

29. Court may impose maximum penalty in certain cases

Where any person is convicted of an offence relating to a foreign pool or lottery by a court other than the High Court the court may, notwithstanding provisions of section 170 of the Criminal Procedure Act 7, impose a penalty not exceeding the maximum penalty prescribed for such offence.7Cap. 20[s. 23]

30. Regulations

The Minister generally for the better carrying out of the purposes of this Act and, without prejudice to the foregoing, may make regulations—
(a)prescribing fees for licences and permits issued under this Act;
(b)prescribing forms of licences and permits;
(c)prescribing forms of applications for licences and permits;
(d)prescribing the time when, the manner in which, and the persons by whom, the pool tax shall be paid and also the manner in which payment of pool tax shall be secured;
(e)providing for the keeping of books, records and accounts by promoters and agents;
(f)requiring promoters and agents to submit returns;
(g)requiring books, records, accounts and returns to be audited and prescribing the manner in which, and the persons by whom, the same may be audited;
(h)prescribing the terms and conditions which shall be attached to licences for local pools and permits for local lotteries;
(i)prescribing anything which, under the provisions of this Act, may be prescribed.
[s. 24]

31. Saving of local lotteries authorised under section 173 of the Penal Code

Every local lottery the promotion of which has been authorised under the provisions of section 173 of the Penal Code 8 immediately before the commencement of this Act shall be deemed to be a local lottery in respect of which a permit has been granted under Part IV and the terms and conditions subject to which such authority has been given shall operate in the same manner as if they were terms and conditions annexed to a permit granted under Part IV.8Cap. 16
[s. 28]

Schedule (Under section 13)

Item No.Type of gameGaming tax
1.CasinoTShs 500,000/= per table per month.TShs. 100,000/= per machine per month.
2.Lottery60% of gross sales
3.Slot machinesTShs. 20,000/= per machine per month.
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History of this document

01 July 2003
Repealed by Gaming Act, 2003
31 July 2002 this version
Consolidation
01 July 2002
Amended by Finance Act, 2002
09 September 1967
Commenced

Subsidiary legislation

Title
Local Lotteries Regulations, 1968 Government Notice 89 of 1968