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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.

Displaced Persons (Compensation & Rehabilitation) Act, 1954 – Section 16 – Displaced Persons (Compensation and Rehabilitation) Rules, 1955 – Rule 34 – Transfer of land – Lack of use of expression ‘package deal’ – Thus, if the Central Government could transfer land forming part of the compensation pool to a corporation, then it could very well transfer land to a State Government.

SUPREME COURT OF INDIA DIVISION BENCH RAMESH PARSRAM MALANI AND OTHERS — Appellant Vs. STATE OF TELANGANA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta…

West Bengal Premises Tenancy Act, 1997 – Section 7(2) and 7(3) – Limitation Act, 1963 – Section 5 – West Bengal Premises Tenancy Act, 1956 – Section 17(2), 17(2A), 17(2B) – Extension of time to deposit of arrears of rent – Sub sections (2A) and (2B) of Section 17 of 1956 Act confer unfettered power on the court to extend the period of deposit of rent, which is circumscribed by the proviso of sub sections (2) and (3) of Section 7 of the Act.

SUPREME COURT OF INDIA DIVISION BENCH BIJAY KUMAR SINGH AND OTHERS — Appellant Vs. AMIT KUMAR CHAMARIYA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta…

Mumbai Municipal Corporation Act, 1888 – Sections 139, 140 and 169 – Water Charges Rules – Applicability of – High Court misread the impugned demand notices as being under Section 169 of the Act, when in fact the same were for recovery of property tax in the form of water benefit tax under Section 139 read with Sections 140 and 141 of the Act.

SUPREME COURT OF INDIA DIVISION BENCH MUNICIPAL CORPORATION OF GREATER MUMBAI — Appellant Vs. HARISH LAMBA OF BOMBAY, INDIAN INHABITANT AND OTHERS — Respondent ( Before : A.M. Khanwilkar and…

Penal Code, 1860 (IPC) – Sections 326, 452 and 34 – Voluntarily causing grievous hurt by dangerous weapons – Enhancement of sentence – -This Court note that under the crime test, seriousness needs to be ascertained. The seriousness of the crime may be ascertained by (i) bodily integrity of the victim; (ii) loss of material support or amenity; (iii) extent of humiliation; and (iv) privacy breach.

SUPREME COURT OF INDIA FULL BENCH STATE OF MADHYA PRADESH — Appellant Vs. UDHAM AND OTHERS — Respondent ( Before : N.V. Ramana, Mohan M. Shantanagoudar and Ajay Rastogi, JJ.…

Arbitration and Conciliation Act, 1996 – Sections 16 and 37 – Arbitration agreement – Counter claim – Jurisdiction-Arbitrator might reject the counter claim for CENVAT invoices as not arbitrable and the counter claim beyond the scope of reference to arbitration – But to reject the counter claim at the threshold on the ground that the Arbitrator has no jurisdiction would not be proper

SUPREME COURT OF INDIA FULL BENCH BHARAT PETROLEUM CORPORATION LIMITED — Appellant Vs. GO AIRLINES (INDIA) LIMITED — Respondent ( Before : R. Banumathi, A.S. Bopanna and Hrishikesh Roy, JJ.…

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