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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.

Electricity Act, 2003 – Sections 62, 65 and 108 – Levy of wheeling charges and grid support charges – Plea of promissory estoppel is not attracted, and there was no unequivocal promise – There was no material change in the facts and circumstances of the case to attract the plea of promissory estoppel based on Government orders

SUPREME COURT OF INDIA FULL BENCH TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED — Appellant Vs. M/S RAIN CALCINING LIMITED AND OTHERS — Respondent ( Before : Arun Mishra, M.R. Shah…

Penal Code, 1860 (IPC) – Sections 302 and 149 – Criminal Procedure Code, 1973 (CrPC) – Section 161 – Murder -If the deposition of PW2 and PW3 are not reliable qua one of the accused on the grounds stated hereinabove and one of the accused came to be acquitted by giving benefit of doubt, the same benefit ought to have been given to the other accused also, unless there is some further material/evidence against the other accused.

SUPREME COURT OF INDIA DIVISION BENCH JODHRAJ AND ANOTHER — Appellant Vs. STATE OF RAJASTHAN — Respondent ( Before : Ashok Bhushan and M. R. Shah, JJ. ) Criminal Appeal…

Service Matters

Service Law – Rate of wages – Contract Casual Labourers – Held, The contractor shall not be entitled to 471% ASOR basis with respect to supply of casual labourers as claimed by him – Therefore, it is specifically observed and held that the FCI shall be liable to pay the wages payable to the casual labourers under the subject contract according to the rates specified in the judgment and order dated 14.01.2010 passed by this Court in Civil Appeal Nos. 9472-9473/2003 and not on 471% ASOR basis

SUPREME COURT OF INDIA DIVISION BENCH FOOD CORPORATION OF INDIA — Appellant Vs. PRATAP KUNDU — Respondent ( Before : Ashok Bhushan and M.R. Shah, JJ. ) Civil Appeal No.…

Service Matters

The Juvenile Justice (Care and Protection of Children) Act, 2000 as well as The Juvenile Justice (Care and Protection of Children) Act, 2015 is that even if a juvenile is convicted, the same should be obliterated, so that there is no stigma with regard to any crime committed by such person as a juvenile.

There Is No Stigma With Regard To Any Crime Committed By A Juvenile, Says SC “Even if a juvenile is convicted, the same should be obliterated” The Supreme Court has…

Contents Of Memory Card Will Be ‘Document’ And Not ‘Material Object’ HELD “we hold that the contents of the memory card/pen drive being electronic record must be regarded as a document. If the prosecution is relying on the same, ordinarily, the accused must be given a cloned copy thereof to enable him/her to present an effective defence during the trial.

Contents Of Memory Card Will Be ‘Document’ And Not ‘Material Object’ : SC [Read Judgment] The contents of a memory card in relation to a crime amount to a ‘document’…

Service Matters

Order Convening General Court Martial Can Be Challenged Before AFT, Holds SC HELD Any matter relating to the conditions of service falls within the definition of ‘service matters’ under Section 3 (o) of the Act and can be the subject matter of an application filed before the Tribunal. Therefore, conditions of service also include dismissal from service.

Order Convening General Court Martial Can Be Challenged Before AFT, Holds SC BY: ASHOK KINI 28 Nov 2019 11:09 AM The Supreme Court has held that an order convening a…

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