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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.

Fire Policy – Once that assessment has been made regarding the loss/damage which took place due to fire dated 20th October, 2006 and that was not disputed by the Company, repudiating the claim invoking clause 6(b) of the policy, was unfair and is not legally sustainable – Company is directed to make the payment of Rs, 21,76,524/ as assessed by the Surveyor along with interest @ 8% per annum from the date of the Surveyor’s report.

SUPREME COURT OF INDIA DIVISION BENCH KARNAVATI VENEERS PRIVATE LIMITED — Appellant Vs. NEW INDIA ASSURANCE COMPANY LIMITED AND OTHERS — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar,…

HELD possession of the land in question was taken on 04.03.1983, the impugned judgment and order passed by the High Court declaring that the land acquisition proceedings initiated under the Act, 1894 with respect to land in question is deemed to have lapsed under Section 24(2) of the Act, 2013 is unsustainable and deserves to be quashed and set aside and is accordingly quashed and set aside – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. SHAKEEL AHMED AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

HELD possession of the land in question was taken on 23.02.2007, the impugned judgment and order passed by the High Court declaring that the land acquisition proceedings initiated under the Act, 1894 with respect to land in question is deemed to have lapsed under Section 24(2) of the Act, 2013 is unsustainable and deserves to be quashed and set aside and is accordingly quashed and set aside

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. SH. MANISH AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

HELD the impugned judgment and order passed by the High Court declaring that the land acquisition proceedings initiated under the Act, 1894 with respect to land in question is deemed to have lapsed under Section 24(2) of the Act, 2013 is unsustainable and deserves to be quashed and set aside and is accordingly quashed and set aside.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. SH. NARENDER AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Contract – Loss of transportation charges – It would be extremely unfair and unjust, apart from being an arbitrary action in violation of Article 14 of the Constitution of India that IPCL is charged for loss of transportation charges when it is mandated to lay down its own pipelines and not to transport the gas through the HBJ pipeline

SUPREME COURT OF INDIA DIVISION BENCH M/S. GAS AUTHORITY OF INDIA LIMITED — Appellant Vs. M/S. INDIAN PETROCHEMICALS CORP. LIMITED AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul…

What may constitute an accident but it would not qualify as “accidental means”. (a) a fatal heart attack while dancing would be called “accidental” but would fail to attract insurance cover as not due to “accidental means”; (b) heart attack suffered as a result of over-exertion on being chased by a ferocious dog the death might attract the insurance cover as it was caused by “accidental means” – Insurance company is not liable – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH NATIONAL INSURANCE COMPANY LIMITED — Appellant Vs. THE CHIEF ELECTORAL OFFICER AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul and Abhay S.…

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