T Tax on Paper Lotteries Tax on Paper Lotteries Act, 2005 - Tax on Lotteries Act, 2004 - Constitutional Validity upheld - Karnataka and Kerala State Legislatures possessed legislative competence to enact such Acts. Biswanath Banik v. Sulanga Bose, 2022 LiveLaw 280 : AIR 2022 SC 1519 : 7 SCC 731 Transfer of Property Act, 1882; Section 53A - Code …