—(1) The Commissioner may, by notice in writing, if he thinks it is necessary, declare any person to be the agent of a promoter of any private lottery.
(2) The person declared to be the agent under subsection (1) shall be the agent of such promoter for the purposes of this Act and may be required to pay any duty or penalty from any moneys which, at the date of the receipt of the notice, or at any time during the period of 90 days thereafter, may be held by him for or due by him to the promoter whose agent he has been declared to be.
(3) In default of payment under subsection (2), the duty or penalty outstanding shall be recoverable from such person declared to be the agent under subsection (1) in the manner provided by section 22.
(4) For the purposes of this section, the Commissioner may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any other person.
(5) Where any person declared by the Commissioner to be the agent of the promoter under subsection (1) is aggrieved by such declaration, he may, by notice in writing to the Commissioner within 14 days, or within such further time as the Commissioner in his discretion may allow, object to the declaration.
(6) The Commissioner shall examine the objection and may cancel, vary or confirm the declaration.
(7) Where the objector is aggrieved by the Commissioner’s decision upon his objection, he may appeal against such decision to the Minister for Finance whose decision shall be final.
(8) Where an agent of a promoter of any private lottery makes any payment of moneys to the Commissioner under this section —
the agent shall be deemed to have been acting under the authority of the promoter by whom the duty is payable (referred to in this section as the defaulting taxpayer);
the agent is hereby indemnified in respect of the payment to the Commissioner;
the amount of duty or penalty due from the defaulting taxpayer shall be reduced by the amount paid by the agent to the Commissioner; and
the amount of the reduction shall, to the extent of that amount, be deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.