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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 State Road Transport Corporation Compassionate Appointment Regulations, 2010 – Regulation 4(3) – Constitution of India, 1950 – Article 14 – Motor Vehicles Act, 1988 – Section 166 and 140 – Compassionate appointment – As the Respondent has received the compensation under the Act, he is not entitled for compassionate appointment under the Regulations – The judgment of the High Court is set aside the Appeal is allowed.

SUPREME COURT OF INDIA DIVISION BENCH  RAJASTHAN STATE ROAD TRANSPORT CORPORATION — Appellant Vs. DANISH KHAN — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. ) Civil…

Civil Procedure Code, 1908 (CPC) – Order 1 Rule 10 and Order 12 Rule 10 – Transfer of Property Act, 1882 – Section 52- It is well settled law that mere non-mentioning of an incorrect provision is not fatal to the application if the power to pass such an order is available with the court.

SUPREME COURT OF INDIA DIVISION BENCH  PRUTHVIRAJSINH NODHUBHA JADEJA (D) BY LRS. — Appellant Vs. JAYESHKUMAR CHHAKADDAS SHAH AND OTHERS — Respondent ( Before : Deepak Gupta and Aniruddha Bose,…

Constitution of India, 1950 – Article 142 – Prevention of Food Adulteration Act, 1954 – Section 16(1)(a) – Food adulteration – Minimum sentence – This Court are clearly of the view that the power under Article 142 cannot be exercised against the specific provision of law. Section 16(1)(a) of the Act lays down a minimum sentence of six months.

SUPREME COURT OF INDIA DIVISION BENCH  RAJ KUMAR — Appellant Vs. THE STATE OF UTTAR PRADESH — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Criminal Appeal…

Commercial Courts Act, 2015 – Section 2(1)(c)(vii) – Civil Procedure Code, 1908 (CPC) – Order 7 Rule 10 – Return of plaint-A dispute relating to immovable property per se may not be a commercial dispute. But it becomes a commercial dispute, if it falls under sub-clause (vii) of Section 2(1)(c) of the Act viz. “the agreements relating to immovable property used exclusively in trade or commerce”. The words “used exclusively in trade or commerce” are to be interpreted purposefully. The word “used” denotes “actually used” and it cannot be either “ready for use” or “likely to be used” or “to be used”. It should be “actually used”. Such a wide interpretation would defeat the objects of the Act and the fast tracking procedure

SUPREME COURT OF INDIA DIVISION BENCH  AMBALAL SARABHAI ENTERPRISES LTD. — Appellant Vs. K.S. INFRASPACE LLP AND ANOTHER — Respondent ( Before : A.S. Bopanna and R. Banumathi, JJ. )…

Service Matters

Kerala Abkari Shops Disposal Rules, 2002 – Rules 4(2) and 9(10)(b) – Ban of arrack in State of Kerala – Right of Employment.- It cannot be said that a vested right accrued to all the abkari workers to claim employment in retail outlets in the Corporation. This Court not agree with the submission of the Respondents that a vested right was created by the Government Order dated 20.02.2002 and that it was indefeasible.

SUPREME COURT OF INDIA DIVISION BENCH  KERALA STATE BEVERAGES (M AND M) CORPORATION LIMITED — Appellant Vs. P.P. SURESH AND OTHERS — Respondent ( Before : L. Nageswara Rao and…

Service Matters

Appellant cannot be denied payment of pension applicable to the rank of Lt. Colonel (TS) on the ground that he fell short of the reckonable service of 21 years – Appellant retired in the year 1991 and has been made to run from pillar to post to get his rightful pension – It appropriate that apart from his entitlement to the pension applicable to the post of Lt. Colonel (TS), he is also entitled to be compensated for the avoidable litigation to which he was unnecessarily dragged into – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH  IC 29547 L BOBBY JOSEPH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta,…

Service Matters

Uttar Pradesh Secondary Education Services Commission Act, 1982. In view of the enquiry report dated 06.05.2009 and the endorsement of the Management in their letters, it is clear that Respondent No.5 had actually worked during 1985 to 1995 and he was eligible for being considered for regularization of his service as LT Grade Teacher. The order of regularization was rightly upheld by the Division Bench – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH  C/M KISAN INTER COLLEGE MANAGER — Appellant Vs. THE STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : L. Nageswara Rao and…

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