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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.

Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 – Sections 10(2)(i), 10(2)(ii)(a)(b) and 10(2)(iii) – Eviction – Subletting – There is no genuine partnership between respondent no.1 and respondent no.2 – Respondent no.1 has come out with a case of partnership only to get out from the allegation of subletting – The exclusive possession of the suit premises is with respondent no.2. Respondent

SUPREME COURT OF INDIA DIVISION BENCH A.MAHALAKSHMI — Appellant Vs. BALA VENKATRAM (D) THROUGH LR AND ANOTHER — Respondent ( Before : Ashok Bhushan and M.R. Shah, JJ. ) Civil…

Penal Code, 1860 (IPC) – Sections 300-Exception 4, 302, 304, 304-Part-I, 304-Part-II – Death due to injury in quarrel – Alteration of sentence – It is true that the deceased died because of the injuries caused by the accused – However, as observed above, the incident had taken place on the spur of the moment and after some altercation the accused took the lathi which was lying there and caused the injury on the head of the deceased – The offence committed does not amount to murder.

SUPREME COURT OF INDIA DIVISION BENCH ANANTA KAMILYA — Appellant Vs. STATE OF WEST BENGAL — Respondent ( Before : Ashok Bhushan and M. R. Shah, JJ. ) Criminal Appeal…

Penal Code, 1860 (IPC) – Sections 34, 302, 304, 304-Part II and 307 – Criminal Procedure Code, 1973 (CrPC) – Section 313 – Evidence Act, 1872 – Section 32(1) – Murder – Conviction and sentence – Appeal against – Act of pouring kerosene over a person and then putting him on fire by lighting a match stick has all the ingredients of doing an act with the intention of causing death of a person in a gruesome manner

SUPREME COURT OF INDIA DIVISION BENCH PURSHOTTAM CHOPRA AND ANOTHER — Appellant Vs. STATE (GOVT. OF NCT DELHI) — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. )…

Service Matters

Penal Code, 1860 (IPC) – Section 302 – Army Act, 1950 – Sections 16, 16(2), 69 and 64(c) – Armed Forces Tribunal Act, 2007 – Sections 16 – Army Rules, 1954 – Rule 180 – Dismissal from service -Tribunal does not have jurisdiction to direct re-trial on any other ground except that mentioned in Section 16(2) – Non-compliance of Rule 180 cannot be a ground for ordering a re-trial – In addition, the Tribunal has competence only to order re-trial by the Court Martial – There is no power conferred on the Tribunal to direct the matter to be remanded to a stage prior to the Court Martial proceedings

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. EX. NO. 3192684 W. SEP. VIRENDRA KUMAR — Respondent ( Before : L. Nageswara Rao and…

Penal Code, 1860 (IPC) – Sections 148, 120-B, 302 read with Section 149 – Criminal Procedure Code, 1973 (CrPC) – Section 439(2) – Murder – Tampering with evidence – Bail Cancelled – Appeal against -Order of the Sessions Court by which the bail was granted to the Appellants cannot be termed as perverse as the Sessions Court was conscious of the fact that the investigation was completed and there was no likelihood of the Appellant tampering with the evidence

SUPREME COURT OF INDIA DIVISION BENCH MYAKALA DHARMARAJAM AND OTHERS ETC. — Appellant Vs. THE STATE OF TELANGANA AND ANOTHER — Respondent ( Before : L. Nageswara Rao and Hemant…

Civil Procedure Code, 1908 (CPC) – Order 39 – Temporary injunction – Jurisdiction – Under Order 39 of the Code of Civil Procedure, jurisdiction of the Court to interfere – Since the relief is wholly equitable in nature, the party invoking the jurisdiction of the Court has to show that he himself was not at fault and that he himself was not responsible for bringing about the state of things complained of and that he was not unfair or inequitable in his dealings with the party against whom he was seeking relief. His conduct should be fair and honest

SUPREME COURT OF INDIA DIVISION BENCH AMBALAL SARABHAI ENTERPRISE LIMITED — Appellant Vs. KS INFRASPACE LLP LIMITED AND ANOTHER — Respondent ( Before : Ashok Bhushan and Navin Sinha, JJ.…

Service Matters

Punjab Civil Services Rules – Rules 4.22 and 4.23 – Grant of pension by adding interruption of service – It is clear that the case of the appellant was not covered by Rule 4.23 and further the request for granting relaxation by the Government from Rule 4.23 was not acceded to – When the State has refused to grant relaxation in the rule, the refusal by the respondent for adding the period of interruption for pensionary benefit cannot be faulted

SUPREME COURT OF INDIA DIVISION BENCH SURINDER NATH KESAR — Appellant Vs. BOARD OF SCHOOL EDUCATION AND OTHERS — Respondent ( Before : Ashok Bhushan and M.R. Shah, JJ. )…

Narcotic Drugs and Psychotropic Substances Act, 1985 – Sections 18 and 50 – Criminal Procedure Code, 1973 (CrPC) – Section 313 – Possession of 1kg 750 grams of opium – Conviction and sentence – Appeal against – Merely because prosecution has not examined any independent witness, same would not necessarily lead to the conclusion that the appellant has been falsely implicated.

SUPREME COURT OF INDIA FULL BENCH SURINDER KUMAR — Appellant Vs. STATE OF PUNJAB — Respondent ( Before : N.V. Ramana, R. Subhash Reddy and B.R. Gavai, JJ. ) Criminal…

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