State legislative competence upheld: state tax on lotteries applies to out of state promoters, prompting assessments and recoveries. Supreme Court upheld the Karnataka Tax on Lotteries Act, 2004 as within State legislative competence and deemed effective from 10 December 2003. Assessing authorities must complete pending assessments, rectify or reassess orders that granted exemptions under the earlier High Court Division Bench decision, and recover assessed tax, penalties and other dues. Joint Commissioners must personally monitor compliance, ensure divisional officers identify all connected cases, submit case wise and year wise reports within three months, and use the departmental upload of the Act and promoter list as a non exhaustive reference.