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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.

Land Acquisition Act, 1894 – Section 31 A – Review of award – It is settled legal proposition that unless the statute/rules so permit, the review application is not maintainable in case of judicial/quasi­judicial orders -the law on the point can be summarised to the effect that in the absence of any statutory provision providing for review, entertaining an application for review or under the garb of clarification /modification/ correction is not permissible

SUPREME COURT OF INDIA FULL BENCH NARESH KUMAR AND OTHERS — Appellant Vs. GOVT. OF NCT OF DELHI — Respondent ( Before : Arun Mishra, Vineet Saran and S. Ravindra…

Contract Labour (Regulation and Abolition) Act, 1970 – Sections 10, 10(1) and 10(2) – Criminal Procedure Code, 1973 (CrPC) – Section 482 – Prohibition of employment of contract labour – Non impleading recognised unions in proceedings – This in our opinion has resulted in prejudice for those who, given the opportunity, could have apprised the High Court with all facts and the detailed study/discussion by the Sub-Committees, preceding the 08.09.1994 notification.

SUPREME COURT OF INDIA FULL BENCH ONGC LABOUR UNION — Appellant Vs. ONGC DEHRADUN AND OTHERS — Respondent ( Before : R. Banumathi, A.S. Bopanna and Hrishikesh Roy, JJ. )…

Arbitration and Conciliation Act, 1996 – Sections 34 and 37 – Arbitration proceedings – Termination of contract – Once it is held that the termination was illegal and thereafter when the learned Arbitral Tribunal has considered the claims on merits, which basically were with respect to the unpaid amount in respect of the work executed under the contract and loss of profit. Cogent reasons have been given by the learned Arbitral Tribunal – Cogent award

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF JHARKHAND AND OTHERS — Appellant Vs. M/S HSS INTEGRATED SDN AND ANOTHER — Respondent ( Before : Arun Mishra and M.…

Income Tax Act, 1961 – Section 143(1) and 143(2) – Service of notice – Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient.

SUPREME COURT OF INDIA FULL BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI — Appellant Vs. M/S I-VEN INTERACTIVE LIMITED, MUMBAI — Respondent ( Before : Uday Umesh Lalit, Indira Banerjee…

Civil Procedure Code, 1908 – Section 47 – Partnership Act, 1932 – Section 42(c) – Respondents were not parties to the partnership deed and that the partnership stands dissolved, in view of death of one of the partners, the respondents have not derived the benefit of assets of the partnership firm, the decree obtained by the predecessor of the appellants, is not executable against the respondents

SUPREME COURT OF INDIA DIVISION BENCH S.P. MISRA AND OTHERS — Appellant Vs. MOHD. LAIQUDDIN KHAN AND ANOTHER — Respondent ( Before : Indu Malhotra and R. Subhash Reddy, JJ.…

Service Matters

….it is observed that while deciding the appeals, this Court has made no observations with respect to the right of the IPS Officers for deputation, in terms of the recruitment rules, if any, as the same was not the controversy and/or issue before this Court and the decision of this Court shall be construed with respect to grant of Organised Group ‘A’ Central Services only.

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. SRI HARANANDA AND OTHERS — Respondent ( Before : Rohinton Fali Nariman and M.R. Shah, JJ.…

It is clear that even encumbered area shall be declared as a rehabilitation area provided the Slum Rehabilitation Authority requires the said area for implementation of the Scheme. Admittedly, the disputed area of 1045.50 sq. mts. implementation of the Scheme. The contention of the Appellant that the declaration of 1045.50 sq. mts. under Section 3C of the Act is in colourable exercise of power is not acceptable. – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH   KANTABAI VASANT AHIR AND OTHERS — Appellant Vs. SLUM REHABILITATION AUTHORITY AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant…

The High Court failed to notice that there is no prior adjudication in favour of the Respondent and the Respondent was given an opportunity to show cause as to why the premises should not be sealed. After considering the explanation submitted by the Respondent, the penalty was imposed on the Respondent and due to the failure of the payment of the amount of penalty, the premises were sealed.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF BIHAR AND OTHERS — Appellant Vs. M/S RIGA SUGAR CO. LTD. — Respondent ( Before : L. Nageswara Rao and Hemant…

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