Dialog Axiata PLC vs. Commissioner General of Inland Revenue – sllr 2021 volume 3 page 206

In Dialog Axiata PLC v. Commissioner General of Inland Revenue, the court addressed whether the “Lord of the Reload” prize competition conducted by the appellant constituted a lottery under section 157(b) of the Inland Revenue Act, and assessed the correctness of the Tax Appeals Commission’s withholding tax determination. The findings established that although the competition exhibited elements of chance and prizes, the statutory requirement for the sale of numbered tickets was not met, precluding classification as a lottery. Accordingly, the Tax Appeals Commission’s decision was set aside and the appeal was allowed. This outcome reaffirmed the principle that distinct statutory requirements—such as the necessity of numbered ticket sales—must be satisfied for classification as a lottery, cl