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Constitution of India, 1950 — List II, Entry 34 — “Betting and gambling” — Whether confined to games of chance — The expression “betting and gambling” in Entry 34 cannot be split to mean that the staking angle alone constitutes “betting” and the chance element alone constitutes “gambling” — Both betting and gambling involve the aspect of staking money on an uncertain outcome — Merely because the risk element is commonly perceived as “taking a chance”, it cannot mean the expression covers only games of chance — The expression is a set composite expression and cannot be rewritten by Courts to read as “betting on gambling” — Such a judicial rewriting would constitute a clear constitutional aberration — State of Bombay v. R.M.D. Chamarbaugwala, AIR 1957 SC 699 (RMDC-I) and R.M.D. Chamarbaugwala v. Union of India, AIR 1957 SC 628 (RMDC-II), explained and distinguished. Constitution of India — Articles 246A, 366(12), 366(12A), 265 — Central Goods and Services Tax Act, 2017 (CGST Act) — Sections 2(1), 2(31), 2(52), 7, 9, 15 — Central Goods and Services Tax Rules, 2017 — Rules 31A, 31B, 31C — Schedule III, Entry 6 — Actionable claims arising from betting and gambling — Constitutional validity of levy of GST — Legislative competence of Parliament — Whether online gaming, fantasy sports and casino transactions involve betting and gambling — Whether actionable claims arise therefrom — Valuation of taxable supply. Betting and Gambling — Essential ingredients — The essential element of “betting and gambling” lies in staking money or money’s worth upon uncertain outcomes — The character of betting and gambling does not depend exclusively upon whether the underlying activity is a game of skill or a game of chance, but upon the existence of stakes placed upon uncertain future contingencies — Consequently, even where the underlying activity involves substantial elements of skill, once participation is conditioned upon staking money or money’s worth upon uncertain outcomes, the resulting transaction acquires the character of betting and gambling within the framework of the GST legislation — Accordingly, online gaming activities, including fantasy sports and other games played on digital platforms involving staking upon uncertain outcomes, constitute betting and gambling for purposes of the GST framework. Criminal Procedure Code, 1973 (CrPC) — Section 438 — Grant of Anticipatory Bail — Abuse of Authority by Law Enforcers — Supreme Court set aside the High Court’s order granting anticipatory bail to police officers accused of misusing their authority, extorting money, and causing stress to a citizen and his minor daughter — The Court emphasized that in cases where there is a clear abuse of authority by law enforcement officials, the normal presumptions applicable to ordinary accused persons may not apply, and greater caution is warranted — Observations made by the Supreme Court were held to be prima facie and not to govern the trial SIR ::: Constitution of India, 1950 — Article 324 — Representation of the People Act, 1950 — Sections 21(3) — Electoral Rolls — Special Intensive Revision (SIR) — Election Commission of India (ECI) has power to conduct SIR — Commission’s authority under Article 324 operates in conformity with valid law made by Parliament, but parliamentary legislation cannot extinguish Commission’s constitutional function — ECI’s powers supplement law where necessary but cannot override express statutory prohibition — SIR exercise was not in direct conflict with RP Act and 1960 Rules — Exercise subserves constitutional goal of free and fair elections.

Constitution of India, 1950 — List II, Entry 34 — “Betting and gambling” — Whether confined to games of chance — The expression “betting and gambling” in Entry 34 cannot be split to mean that the staking angle alone constitutes “betting” and the chance element alone constitutes “gambling” — Both betting and gambling involve the aspect of staking money on an uncertain outcome — Merely because the risk element is commonly perceived as “taking a chance”, it cannot mean the expression covers only games of chance — The expression is a set composite expression and cannot be rewritten by Courts to read as “betting on gambling” — Such a judicial rewriting would constitute a clear constitutional aberration — State of Bombay v. R.M.D. Chamarbaugwala, AIR 1957 SC 699 (RMDC-I) and R.M.D. Chamarbaugwala v. Union of India, AIR 1957 SC 628 (RMDC-II), explained and distinguished.

Constitution of India — Articles 246A, 366(12), 366(12A), 265 — Central Goods and Services Tax Act, 2017 (CGST Act) — Sections 2(1), 2(31), 2(52), 7, 9, 15 — Central Goods and Services Tax Rules, 2017 — Rules 31A, 31B, 31C — Schedule III, Entry 6 — Actionable claims arising from betting and gambling — Constitutional validity of levy of GST — Legislative competence of Parliament — Whether online gaming, fantasy sports and casino transactions involve betting and gambling — Whether actionable claims arise therefrom — Valuation of taxable supply.

(CrPC) – Section 173(8) – Endeavor of the Court should be to have the fair investigation and fair trial only – mere filing of the chargesheet and framing of the charges cannot be an impediment in ordering further investigation / re-investigation / de novo investigation, if the facts so warrant

SUPREME COURT OF INDIA DIVISION BENCH ANANT THANUR KARMUSE — Appellant Vs. THE STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

HELD where a reversal of acquittal is sought, the courts must keep in mind that the presumption of innocence in favour of the accused – mother of the deceased, an interested witness evidence was not reliable – F S L Report, no blood was present on the weapons recovered except for traces of blood on one lathi, and even that could not be linked with the blood of the deceased – Order of acquittal is upheld

SUPREME COURT OF INDIA DIVISION BENCH ROOPWANTI — Appellant Vs. STATE OF HARYANA AND OTHERS — Respondent ( Before : Krishna Murari and B.V. Nagarathna, JJ. ) Criminal Appeal No.…

Service Matters

HELD promotion to the post of Assistant Registrar as on 09.04.2021 i.e., the date on which the juniors came to be promoted is directed to be considered afresh ignoring the uncommunicated ACRs for the years 2016-17 and 2019-20 and thereafter the DPC/competent authority to take a fresh decision in accordance with law and taking into consideration the ACRs of remaining years, i.e., 2017-18 and 2018-19.

SUPREME COURT OF INDIA DIVISION BENCH R.K. JIBANLATA DEVI — Appellant Vs. HIGH COURT OF MANIPUR THROUGH ITS REGISTRAR GENERAL AND OTHERS — Respondent ( Before : M.R. Shah and…

Limitation Act, 1963 – Articles 58 and 72 – Suit for declaration – Trial Court held that the suit was barred by limitation considering Articles 58 and 72 of the Limitation Act and when the same was confirmed by the First Appellate Court, the High Court ought not to have interfered with the said findings of facts in exercise of powers under Section 100 of the CPC.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF HIMACHAL PRADESH AND OTHERS — Appellant Vs. CHANDERVIR SINGH NEGI — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Twin conditions – For lapse under Section 24(2) of the Act, 2013, twin conditions, namely, (i) the possession is not taken and (ii) the compensation is not tendered/paid are to be satisfied and if one of the conditions is not satisfied there shall not be any lapse or deemed lapse under the Act, 2013.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. RAJENDER SINGH AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil Appeal…

Applying the law laid down by this Court in the case of Indore Development Authority to the facts of the case on hand, the High Court has materially erred in declaring that the acquisition proceedings with respect to the entire land i.e., 15 bigha 18 biswa are deemed to have lapsed is unsustainable – Appeal allowed

SUPREME COURT OF INDIA DIVISION BENCH LAND ACQUISITION COLLECTOR — Appellant Vs. JAI PRAKASH TYAGI AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…

Land Acquisition Act, 1894 – Sections 4 and 6 – when the entire acquisition proceedings have been concluded including declaration of the award, passing of the award and the payment of the compensation, the acquisition with respect to the said land which is required for widening of the road ought not to have been quashed

SUPREME COURT OF INDIA DIVISION BENCH STATE OF HARYANA AND OTHERS — Appellant Vs. NIRANJAN SINGH AND OTHERS ETC. — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ.…

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