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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.

Decided on : 05-12-2019 – [Section 197 CrPC] No Protection Of Sanction Where The Acts Are Performed Using The Public Office As A Mere Cloak For Unlawful Gains HELD “The High Court was also not justified in observing ‘that the protection available to a public servant while in service, should also be available after his retirement’.”

[Section 197 CrPC] No Protection Of Sanction Where The Acts Are Performed Using The Public Office As A Mere Cloak For Unlawful Gains [Read Judgment] BY: ASHOK KINI8 Dec 2019…

Decided on : 05-12-2019 Penal Code, 1860 (IPC) – Sections 120B, 302, 201, 34 – Arms Act, 1959 – Sections 25, 27, 54 and 59 – Criminal Procedure Code, 1973 (CrPC) – Sections 223, 227, 228 and 391 – Evidence Act, 1872 – Sections 8 and 10 – After the commission of the crime, accused absconded and did not join the investigation – Prosecution has made out a strong prima facie case and the materials on record are sufficient to frame charges against accused.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF NCT OF DELHI — Appellant Vs. SHIV CHARAN BANSAL AND OTHERS — Respondent ( Before : Indu Malhotra and R. Subhash Reddy,…

Decided on : 05-12-2019 Criminal Procedure Code, 1973 (CrPC) – Sections 161 and 439 – Penal Code, 1908 (IPC) – Sections 147, 148, 149, 302 and 397 – Murder – Common intention – Bail granted by High Court – Appeal against – Merely recording “having perused the record” and “on the facts and circumstances of the case” does not sub-serve the purpose of a reasoned judicial order.

SUPREME COURT OF INDIA DIVISION BENCH MAHIPAL — Appellant Vs. RAJESH KUMAR @ POLIA AND ANOTHER — Respondent ( Before : Dr Dhananjaya Y Chandrachud and Hrishikesh Roy, JJ. )…

Service Matters

Decided on : 05-12-2019 – Denial of voluntary retirement does not mitigate the legal consequences that flow from resignation – Denial of voluntary retirement cannot be invoked before this Court to claim pensionary benefits when the first respondent has admittedly resigned. Even if the first respondent had served twenty years, under Rule 26 of the CCS Pension Rules his past service stands forfeited upon resignation.

SUPREME COURT OF INDIA DIVISION BENCH BSES YAMUNA POWER LTD.— Appellant Vs. SH. GHANSHYAM CHAND SHARMA AND ANOTHER — Respondent ( Before : Dr Dhananjaya Y Chandrachud and Hrishikesh Roy,…

Service Matters

Decided on : 06-12-2019 – Uttar Pradesh Jal Nigam Subordinate Engineering Service Regulations, 1978 – Regulations 16(2), 17, 18, 20 and 23 – Appointment – Determination of Seniority – Method of giving appointment to the senior most person of each category is only a fortuitus circumstance as such appointments were made dehors the merit.

SUPREME COURT OF INDIA DIVISION BENCH DHARMENDRA PRASAD AND OTHERS — Appellant Vs. SUNIL KUMAR AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. )…

Service Matters

Decided on : 06-12-2019 – Service law – Dismissal – Demand and acceptance of illegal gratification -It is settled law that interference with the orders passed pursuant to a departmental inquiry can be only in case of ‘no evidence’ – Sufficiency of evidence is not within the realm of judicial review

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF BIHAR AND OTHERS — Appellant Vs. PHULPARI KUMARI — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. )…

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