Section 8
Duty on lotteries
There shall be charged a duty on the total amount raised by the promoter of any lottery as shown in the account required to be made and as finally approved by the Minister of Finance under section 7, which duty shall be such per centum of the said total amount as the Minister of Finance may from time to time fix by order published in the Gazette:
Provided that the Minister of Finance may exempt in whole or in part from the payment of such duty any lottery or class of lotteries the whole or part of the proceeds of which are to be used for social and welfare services or for philanthropic or charitable purposes or for such other purpose as the Minister of Finance may approve.
(2)
Such duty shall be payable by the promoter of the lottery:
Provided that where a lottery is promoted by a society and the promoter makes default in the payment of the duty or any part thereof the office-bearers of the society and the society itself shall be jointly and severally liable for the payment of any amount due in respect of such duty.
(3)
Such duty shall be a debt due to the Federal Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.