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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.

Murder—Injuries on Accused—No investigation in cross case—It causes serious prejudice to accused—Accused acquitted on benefit of doubt Statement of Accused—Burden of Proof—The fact that a defence may not have been taken by an accused under S.313 Cr PC cannot absolve the prosecution from proving its case beyond all reasonable doubt

2019(3) Law Herald (SC) 2132 : 2019 LawHerald.Org 1340 IN THE SUPREME COURT OF INDIA Before Honble Mr. Justice Ashok Bhushan Hon’ble Mr. Justice Navin Sinha Criminal Appeal No (s).…

Murder—Delay in recording statement of eye witness—Even though they were available and police knew that they were alleged eye witnesses-Accused acquitted Murder—Non proving of blood group of recovered blood stains—It may assume importance where the accused pleads a defence or alleges mala fides or fabricating the evidence on the part of the prosecution, to wrongly implicate him

(2019) 10 SCALE 415 :  2019(3) Law Herald (SC) 2123 : 2019 LawHerald.Org 1337 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice N.V. Ramana Hon’ble Mr. Justice Mohan…

Motor Vehicles Act, 1988 – Sections 112, 132(1)(c), 133, 134, 183, 184, 185, 186, 187, 188, 208, 208(3), 209 – Penal Code, 1860 (IPC) – Sections 5, 279, 304 Part II and 304A IPC -………….we set aside the directions issued by the Gauhati High Court to the States of Assam, Nagaland, Meghalaya, Manipur, Tripura, Mizoram and Arunachal Pradesh to issue appropriate instructions to their subordinate officers to prosecute offenders in motor vehicle accidents only under the provisions of the Motor Vehicles Act, 1988 and not the IPC.

SUPREME COURT OF INDIA DIVISION BENCH  THE STATE OF ARUNACHAL PRADESH — Appellant Vs. RAMCHANDRA RABIDAS @ RATAN RABIDAS AND ANOTHERS — Respondent ( Before : Indu Malhotra and Sanjiv…

Penal Code, 1860 (IPC) – Sections 498A, 306, 323 and 149 – Dowry Prohibition Act, 1961 – Sections 3 and 7 – Committed suicide – Reliance cannot be placed on the sole testimony of PW1, on the basis of which the Appellant was convicted under Sections 498A, 114 and 323 as there is no corroboration by PW4 who is alleged to have given the information to him. Other than the above allegation, the Appellant stands on the same footing as of Accused Nos. 3, 4 and 5 who have been acquitted by the High Court. As the accusation of the physical assault by the appellant on the deceased is not proved, he is entitled to be acquitted.

SUPREME COURT OF INDIA DIVISION BENCH  KANTILAL — Appellant Vs. THE STATE OF GUJARAT — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. ) Criminal Appeal No.…

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