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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.

Lapse of land acquisition proceedings – – if the compensation has not been paid due to inter se dispute between the co-owners, thereafter, it will not be open for the landowners to make a grievance that once the compensation was not paid, the acquisition is deemed to have lapsed

SUPREME COURT OF INDIA DIVISION BENCH THE SECRETARY, THE DEPARTMENT OF LAND AND BUILDING AND ORS. — Appellant Vs. ANJEET SINGH (DEAD) THROUGH LRS. AND ANOTHER — Respondent ( Before…

Maharashtra Land Revenue (Extraction and Removal of Minor Minerals) Rules, 1968 – Rule 4A – – The object and purpose of Rule 4A would be permitting the family of Vadar community to continue their traditional profession of stone crushing by hand by extracting the stone up to 200 brass annually without payment of any fee or royalty – Rule 4A is not meant for the lease for commercial use.

SUPREME COURT OF INDIA DIVISION BENCH MAHARASHTRA RAJYA VADAR SAMAJ SANGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Income Tax Act, 1961 – Section 45(4) – Capital gains – Assets revalued and the credit into the capital accounts of the respective partners can be said to be “transfer” and which fall in the category of “OTHERWISE” and therefore, the provision of Section 45(4) inserted by Finance Act, 1987 w.e.f. 01.04.1988 shall be applicable.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER OF INCOME TAX – 23 — Appellant Vs. M/S. MANSUKH DYEING AND PRINTING MILLS — Respondent ( Before : M.R. Shah and…

Acquisition of land – If there is a large tract of land under acquisition but is capable of being used for the purpose for which smaller plots are used and is situate in a fully developed area with little or no requirement of any further development to be made, there would be no need for deduction of the value.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MADHYA PRADESH AND ANOTHER — Appellant Vs. RADHESHYAM AND OTHERS — Respondent ( Before : S. Abdul Nazeer and Krishna Murari, JJ.…

Gujarat Provincial Municipal Corporations Act, 1949 – Sections 129 and 132 – Exemption from payment of general tax – – correct to hold that provisions from Section 141AA to Section 141F form a complete code when tax has to be computed and paid on the carpet area method, and for such computation, reference cannot be made to the provisions of Sections 129 to 133 which relate to property tax payable on annual rateable value.

SUPREME COURT OF INDIA DIVISION BENCH PARIVAR SEVA SANSTHA — Appellant Vs. AHMEDABAD MUNICIPAL CORPORATION — Respondent ( Before : Sanjiv Khanna and J.K. Maheshwari, JJ. ) Civil Appeal No.…

Service Matters

Service Law – Dismissal – CISF Constable – Gross negligence and dereliction of duty – – Desirability of continuing the constable in the Armed Forces is certainly questionable and the Disciplinary Authority could not be expected to wear blinkers in respect of his past conduct while imposing the penalty of dismissal from service on him

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS @PPELLANT Vs. SUBRATA NATH — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI. and Hima Kohli, JJ. )…

Electricity Act, 2003 – Sections 61, 62 and 63 – Determination of tariff – – The Electricity Act 2003 seeks to distance the State Governments from the determination and regulation of tariff, placing such power completely within the ambit of the Appropriate Commissions

SUPREME COURT OF INDIA FULL BENCH THE TATA POWER COMPANY LIMITED TRANSMISSION — Appellant Vs. MAHARASHTRA ELECTRICITY REGULATORY COMMISSION AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud,…

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