Latest Post

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.

Civil Procedure Code, 1908 (CPC) – Order 41 Rule 5 – Section 96 and Order 41 – Determination – Recovery of loss – A chart showing the original price as against the resale price, thereby projecting the net loss suffered by the appellant, the correctness of the same cannot be adjudicated in a proceeding of the present nature arising out of a writ proceeding – The matter being contractual and also requiring factual determination

SUPREME COURT OF INDIA FULL BENCH ODISHA FOREST DEVELOPMENT CORPORATION — Appellant Vs. M/S ANUPAM TRADERS AND ANOTHER — Respondent ( Before : R. Banumathi, A.S. Bopanna and Hrishikesh Roy,…

Service Matters

Assam Public Service Commission (Procedure and Conduct of Business) Rules, 2010 – Rule 29 and Rule 30 – Assam Public Service Commission (Conduct of Business) Procedure, 2019 – Clause 12.2 – Interviews/selection – This Court are persuaded to hold that the recruitment process initiated by the APSC through the advertisement dated 21.12.2018 for the 65 posts of Assistant Engineer (Civil), of the Water Resources Department should be finalised under the 2010 Rules

SUPREME COURT OF INDIA FULL BENCH THE ASSAM PUBLIC SERVICE COMMISSION AND OTHERS — Appellant Vs. PRANJAL KUMAR SARMA AND OTHERS — Respondent ( Before : R. Banumathi, A.S. Bopanna…

Service Matters

Service Law – One Man Commission – Revision of pay-scales – The 6th Central Pay Commission comprising of experts in the field had recommended certain pay-scales for various posts – HELD but if further anomalies were found which called for action on part of the Government, any exercise to reconsider the matter by the State Government could not be faulted nor could the constitution of the PGRC (Pay Grievance Redressal Cell) be said to be invalid or illegal –

SUPREME COURT OF INDIA DIVISION BENCH TAMIL NADU RURAL DEVELOPMENT ENGINEERS AND ASSISTANT ENGINEERS ASSOCIATION — Appellant Vs. GOVERNMENT OF TAMIL NADU AND OTHERS — Respondent ( Before : Uday…

Body Corporates Like City Municipal Council/Corporation Can Be Prosecuted U/s 47 Water (Prevention and Control of Pollution) Act HELD “Offences by body corporate like City Municipal Council are covered under Section 49 treating it to be offence as by company as provided in Section 47.”

Body Corporates Like City Municipal Council/Corporation Can Be Prosecuted U/s 47 Water (Prevention and Control of Pollution) Act: SC [Read Judgment] “Offences by body corporate like City Municipal Council are…

SC Strikes Down Section 87 Of Arbitration & Conciliation Act Inserted By 2019 Amendment HELD “The retrospective resurrection of an automatic-stay not only turns the clock backwards contrary to the object of the Arbitration Act, 1996 and the 2015 Amendment Act, but also results in payments already made under the amended Section 36 to award-holders in a situation of no-stay or conditional-stay now being reversed”

SC Strikes Down Section 87 Of Arbitration & Conciliation Act Inserted By 2019 Amendment In a significant judgment, the Supreme Court on Wednesday struck down Section 87 of the Arbitration…

Issue Of Limitation Not To Be Examined While Considering Application Seeking Appointment Of Arbitrator HELD “The issue of limitation is a jurisdictional issue, which would be required to be decided by the arbitrator under Section 16, and not the High Court at the pre¬reference stage under Section 11 of the Act”

Issue Of Limitation Not To Be Examined While Considering Application Seeking Appointment Of Arbitrator: SC [Read Judgment] BY: ASHOK KINI27 Nov 2019 8:35 PM “The issue of limitation is a…

Prevention of Corruption Act, 1988 – Sections 7, 13 and 19(1) – Demand of bribe to provide the electricity meter – Conviction and sentence – Appeal against – Recovery of the money from the pocket of the appellant has also been proved without doubt – Money was demanded and accepted not as a legal remuneration but as a motive or reward to provide electricity connection – Appeal dismissed

SUPREME COURT OF INDIA DIVISION BENCH VINOD KUMAR GARG — Appellant Vs. STATE (GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI) — Respondent ( Before : Indu Malhotra and Sanjiv Khanna,…

Telegraph Act, 1883 – Sections 16, 16(1) to 16(4) read with Section 10 – Electricity Act, 2003 – Section 164 – Construction of electricity transmission – Injunction – Appeal against – HELD monetary compensation which we will not like to adjudicate and would leave this issue open, given the order of the District Magistrate, Thane and as the present appeal is directed against an interim order. Continuation of injunction is not warranted and justified in law.

  SUPREME COURT OF INDIA FULL BENCH CENTURY RAYON LIMITED @APPELLLANT — Appellant Vs. IVP LIMITED AND OTHERS — Respondent ( Before : N.V. Ramana, Sanjiv Khanna and Krishna Murari,…

You missed