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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.

Gujarat Control of Terrorism and Organised Crime Act, 2015 – Section 3 – Offence of ‘organised crime’ could be said to have been constituted by at least one instance of continuation, apart from continuing unlawful activity evidenced by more than one charge-sheets in the preceding ten years – If ‘organised crime’ was synonymous with ‘continuing unlawful activity’, two separate definitions were not necessary –

DIVISION BENCH THE STATE OF GUJARAT — Appellant Vs. SANDIP OMPRAKASH GUPTA — Respondent ( Before : S. Abdul Nazeer and J.B. Pardiwala, JJ. ) Criminal Appeal No. 2291 of…

COSTITUTION BENCH :Prevention of Corruption Act 1988 – Section 7 and Section 13(1)(d) read with Section 13(2) – Proof of demand – In the absence of evidence of the complainant (direct/primary, oral/documentary evidence) it is permissible to draw an inferential deduction of culpability/guilt of a public servant under Section 7 and Section 13(1)(d) read with Section 13(2) of the Act based on other evidence adduced by the prosecution.

SUPREME COURT OF INDIA FULL BENCH NEERAJ DUTTA — Appellant Vs. STATE (GOVT. OF N.C.T. OF DELHI) — Respondent ( Before : S. Abdul Nazeer, B. R. Gavai, A. S.…

Compensation – Claimants shall not be entitled to the same compensation as awarded with respect to the lands acquired after 5 years from the date of acquisition – High Court awarding compensation @ Rs.297/- per sq.yard is unsustainable and it is held that the original claimants shall be entitled to compensation at the rate of Rs.120/- per sq.yard.

SUPREME COURT OF INDIA DIVISION BENCH NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY — Appellant Vs. OMVIR SINGH AND OTHERS — Respondent ( Before : M. R. Shah and Hima Kohli, JJ.…

Service Matters

Respondent are directed to appoint the appellants to post of Health Worker (Female) within a period of six weeks, if otherwise, they are found meritorious and fulfilling the other eligibility criteria – However, it is made clear that the appellants shall be entitled to all the benefits from the date of their actual appointments.

SUPREME COURT OF INDIA DIVISION BENCH KUMARI LAXMI SAROJ AND OTHERS — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : M.R. Shah and Hima Kohli, JJ.…

Disagree view taken by the High Court that the acquisition is deemed to have lapsed under Section 24(2) of the Act, 2013 on the ground that though the possession of the subject lands has been taken over but the compensation in respect of the subject lands has not been tendered.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. CHANDERMAL AND OTHERS — Respondent ( Before : M.R. Shah and S. Ravindra Bhat, JJ. ) Civil Appeal…

(CrPC) – Ss 213 and 313 – (IPC) – Ss 148, 302, 307 r/w section 149 – by reason of omission to frame a proper charge in terms of Section 213 of CrPC, and by reason of not putting important circumstances appearing in the evidence in the statement under Section 313 caused serious prejudice to the accused – Appeal allowed

SUPREME COURT OF INDIA DIVISION BENCH KALICHARAN AND OTHERS — Appellant Vs. STATE OF UTTAR PRADESH — Respondent ( Before : Sanjay Kishan Kaul and Abhay S. Oka, JJ. )…

Refund of any earnest money – The litmus test appears to be that unless a plaintiff specifically seeks the refund of the earnest money at the time of filing of the suit or by way of amendment, no such relief can be granted to him – Prayer clause is a sine qua non for grant of decree of refund of earnest money. HELD nature of ‘earnest money’, the onus to prove that the same was ‘penal’ in nature squarely lies on the party seeking refund of the same –

SUPREME COURT OF INDIA DIVISION BENCH DESH RAJ AND OTHERS — Appellant Vs. ROHTASH SINGH — Respondent ( Before : Surya Kant and Bela M. Trivedi, JJ. ) Civil Appeal…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – Section 24(2) of the Act, 2013 twin conditions of not taking possession and not tendering/payment of compensation are required to be satisfied – If one of the conditions is not satisfied, the acquisition proceedings are not deemed to have been lapsed under Section 24(2) of the Act, 2013.

SUPREME COURT OF INDIA DIVISION BENCH LUCKNOW DEVELOPMENT AUTHORITY — Appellant Vs. MEHDI HASAN (DECEASED) THR. LRS. AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Back wages – Merely because the reinstatement order was under challenge and there was a stay of the order of reinstatement during the pendency of the proceedings before the High Court, it cannot be a ground to deny the wages to the employee when ultimately the order of reinstatement came to be confirmed and attained the finality.

SUPREME COURT OF INDIA DIVISION BENCH D.N. KRISHNAPPA — Appellant Vs. THE DEPUTY GENERAL MANAGER — Respondent ( Before : M. R. Shah and C.T. Ravikumar, JJ. ) Civil Appeal…

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