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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.

Service Matters

Rajasthan Civil Services (Absorption of Ex-servicemen) Rules, 1988 – Rule 6B A candidate who is not eligible on the last date of submission of application cannot be treated to be eligible in the category of Ex-servicemen when the writ petitioners were in active service on the last date of submission of application forms

SUPREME COURT OF INDIA DIVISION BENCH RAJASTHAN PUBLIC SERVICE COMMISSION, AJMER AND ANOTHER — Appellant Vs. SHIKUN RAM FIRUDA AND ANOTHER — Respondent ( Before : L. Nageswara Rao and…

Madhya Pradesh Land Revenue Code 1959 – Section 115 – Correction in revenue entries – There is a concurrent finding by the First Appellate Court and the High Court that the procedure not having been followed, the correction made in the revenue records and on basis of which the Temple was claimed to be a public temple and the Collector as the Manager thereof was unsustainable. – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MADHYA PRADESH AND OTHERS — Appellant Vs. MURTI SHRI CHATURBHUJNATH AND OTHERS — Respondent ( Before : Navin Sinha and Sanjiv Khanna,…

Civil Procedure Code, 1908 (CPC) – Order 21 Rule 97, Order 21 Rule 99, Order 7 Rule 11, Order 21 Rule 25 and Order 21 Rule 35(3) – Land Acquisition Act, 1894 – Section 4 – Delivery of possession by police help to the decree holder cannot be granted and stands vitiated in absence of any orders by the Court for providing such police assistance. In peculiar circumstances delivery of land not interfered with

SUPREME COURT OF INDIA DIVISION BENCH OM PARKASH AND ANOTHER — Appellant Vs. AMAR SINGH AND ANOTHER — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ. ) Civil…

Penal Code, 1860 (IPC) – Sections 120-B 418, 420, 448 and 380 – Criminal Procedure Code, 1973 (CrPC) – Sections 156(3) and 482 – Forgery and fabricationWhere the uncontroverted allegations in the FIR and the evidence collected in support of the same do not disclose any offence and make out a case against the accused, the court would be justified in quashing the proceedings.

SUPREME COURT OF INDIA DIVISION BENCH M. SRIKANTH — Appellant Vs. STATE OF TELANGANA AND ANOTHER — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ. ) Criminal Appeal…

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