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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.

The case of Pune Municipal Corporation and Anr. Vs. Harakchand Misirimal Solanki and Ors., (2014) 3 SCC 183, which has been relied upon by the High Court while passing the impugned judgment and order has been specifically overruled by this Court in the Constitution Bench decision of this Court in the case of Indore Development Authority Vs. Manoharlal and Ors., (2020) 8 SCC 129 – HC orders set aside.

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

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – twin conditions of not taking over of possession and not tendering/paying the compensation are to be satisfied and if one of the conditions is not satisfied, there shall not be any deemed lapse of acquisition.

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

Once having obtained the stay against the dispossession and due to which the acquiring body / beneficiary could not have taken the possession, thereafter, it is not open for the landowner to contend that as the possession is not taken, he is entitled to the benefit of Section 24(2) of the Act, 2013.

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

HELD Pune Municipal Corporation and Anr. Vs. Harakchand Misirimal Solanki and Ors., (2014) 3 SCC 183, overruled in Indore Development Authority Vs. Manoharlal and Ors., (2020) 8 SCC 129 – Impugned judgment and order passed by the High Court is unsustainable and the same deserves to be quashed and set aside and is accordingly quashed and set aside – Appeal allowed.

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

Chargesheet is not a “public document” – Therefore on conjoint reading of Section 173 Cr.P.C. and Section 207 Cr.P.C. the Investigating Agency is required to furnish the copies of the report along with the relevant documents to be relied upon by the prosecution to the accused and to none others. FIR on the website cannot be equated with putting the chargesheets

SUPREME COURT OF INDIA DIVISION BENCH SAURAV DAS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Writ Petition…

For lapsing of acquisition under Section 24(2) of the Act, 2013, twin conditions, namely, possession not taken and compensation not tendered are required to be satisfied – If one of the conditions is not satisfied, there shall not be any lapsing under Section 24(2) of the Act, 2013.

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

Land Acquisition Act, 1894 – Section 31(1) – Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – In case a person has been tendered the compensation as provided under Section 31(1) of the 1894 Act, it is not open to him to claim that acquisition has lapsed under Section 24(2) due to non-payment or non-deposit of compensation in court

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

Coal Bearing Areas (Acquisition and Development) Act, 1957 – Section 2(d), 11, 13 and 18(a) – Payment to State Governments in lieu of royalty – State being person interested in the land shall be entitled to the compensation/rental over and the amount of royalty leviable/payable under Section 18(a) of the Act, 1957

SUPREME COURT OF INDIA DIVISION BENCH MAHANADI COALFIELDS LIMITED — Appellant Vs. STATE OF ODISHA AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…

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