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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.

Income Tax Act, 1961 – Sections 2(15) and 11 – Exemption for income derived from property held under trust – the matter requires to be re-examined, and the question as to whether the amounts received by the assessee qualify for exemption, under Section 2 (15) or Section 11 needs to be gone into afresh.

SUPREME COURT OF INDIA DIVISION BENCH PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI — Appellant Vs. SERVANTS OF PEOPLE SOCIETY — Respondent ( Before : S. Ravindra Bhat and Dipankar…

Penal Code, 1860 (IPC) – Section 376 – Rape – False promise to marry – Acquittal – It would be a folly to treat every breach of promise to marry as a false promise and to prosecute a person for the offence of rape under Section 376 – There is a difference between giving a false promise and committing breach of promise by the accused

SUPREME COURT OF INDIA DIVISION BENCH NAIM AHAMED — Appellant Vs. STATE (NCT OF DELHI) — Respondent ( Before : Ajay Rastogi and Bela M. Trivedi, JJ. ) Criminal Appeal…

Penal Code, 1860 (IPC) – Ss 323, 384, 406, 423, 467, 468, 420 and 120B – Civil remedy – In respect of the issue involved, which is of civil nature, the respondent had already a civil suit and it is pending, there can be no doubt with respect to the fact that the attempt on the part of the respondent is to use the criminal proceedings as weapon of harassment against the appellants. FIR Quashed

SUPREME COURT OF INDIA DIVISION BENCH USHA CHAKRABORTY AND ANOTHER — Appellant Vs. STATE OF WEST BENGAL AND ANOTHER — Respondent ( Before : Ajay Rastogi and C.T. Ravikumar, JJ.…

Hindu Succession Act, 1956 – Section 8(a) – Estoppel – Mere spec successonis or expectation his conduct in transferring/releasing his rights for valuable consideration, would give rise to an estoppel – Effect of the estoppel cannot be warded off by persons claiming through the person whose conduct has generated the estoppel.

SUPREME COURT OF INDIA DIVISION BENCH ELUMALAI @ VENKATESAN AND ANOTHER — Appellant Vs. M. KAMALA AND OTHERS AND ETC. — Respondent ( Before : K.M. Joseph and Hrishikesh Roy,…

Injunction – While passing an order of injunction, the Courts are required to be guided by the principles of prima facie case, balance of convenience and irreparable injury – A blanket order directing maintenance of status quo in respect of the all 11 properties admeasuring 115 acres is not justified

SUPREME COURT OF INDIA DIVISION BENCH DEVELOPER GROUP INDIA PRIVATE LIMITED — Appellant Vs. SURINDER SINGH MARWAH AND OTHERS — Respondent ( Before : B.R. Gavai and Vikram Nath, JJ.…

Assam Rural Health Regulatory Authority Act, 2004 – – A State Legislature has no legislative competence to enact a law in respect of modern medicine or allopathic medicine contrary to the said standards that have been determined by the Central Law – Indian Medical Council Act, 1956 and the Rules and Regulations made thereunder

SUPREME COURT OF INDIA DIVISION BENCH BAHARUL ISLAM AND OTHERS — Appellant Vs. THE INDIAN MEDICAL ASSOCIATION AND OTHERS — Respondent ( Before : B.R. Gavai and B.V. Nagarathna, JJ.…

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