157. Government institution paying rewards or fines or other person or partnership paying lottery prizes etc. to deduct income tax

Notwithstanding anything to the contrary in any other law. where,

any Government institution pays a reward or distributes a share of fine other than any such share of fine paid out of the Consolidated Fund or which will fall under the profits from employment in terms of section 4 of this Act, in relation to any individual who holds any paid office under the Republic of Sri

any person or partnership pays a lottery prize, winnings from gambling or winnings from betting to any person, such institution, person or partnership, as the case may be, shall deduct at the time of the payment of such reward, share of fine, a lottery prize, winning from gambling or winning from betting, as the case may be, income tax at the rate of ten per centum on such gross payment: