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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.

Bombay Tenancy and Agricultural Lands Act, 1948 – Section 27(1) – Karnataka Land Reforms Act, 1961 – Sections 21 and 48-A – Grant of occupancy rights – Cultivatory possession – Will is not hit by the embargo, whether that contained in Section 27(1) of the Act of 1948 or in Section 21 of the Act of 1961.

SUPREME COURT OF INDIA DIVISION BENCH  KANNA TIMMA KANAJI MADIWAL (D) THROUGH LRS. — Appellant Vs. RAMACHANDRA TIMMAYA HEGDE (D) THROUGH LRS AND OTHERS — Respondent ( Before : A.M.…

Maharashtra Cooperative Societies Act, 1960 – Sections 22, 91 and 97 – Allotment of plot -Allotment of Plot No.2 in favour of the Appellant was illegal and that the Resolution passed by the Society in its meeting dated 25.03.1990 and the sale deed executed by the Society on 25.04.1989 were required to be quashed, are absolutely correct and fully justified – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH  SHIVKISHAN — Appellant Vs. SUJATA TARACHAND MAKHIJA AND OTHERS — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal…

Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS) – Sections 8, 15, 42 and 52 – Non-production of contraband – Appeal against acquittal – If the seizure of the material is proved on record and is not even doubted or disputed the entire contraband material need not be placed before this Court.

SUPREME COURT OF INDIA DIVISION BENCH  STATE OF RAJASTHAN — Appellant Vs. SAHI RAM — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Criminal Appeal No.…

Customs Act, 1962 – Sections 18 and 130E – Customs Tariff Act, 1975 – Section 16 – Customs Valuation (Determination of Price of Imported Goods) Rule, 1988 – Rules 9 and 9(1)(b) – Import activity – The value of the software and the concerned services were therefore rightly included and taken as part of the importation. Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH  INDUSIND MEDIA AND COMMUNICATIONS LTD — Appellant Vs. COMMISSIONER OF CUSTOMS, NEW DELHI — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Penal Code, 1860 (IPC) – Sections 302, 323 and 324 – Murder – Appeal against conviction and sentence – accused should have known that hitting the deceased on the head with a sickle with great force causing fracture of the skull, is dangerous & would have imminently caused death. Appeal dismissed

SUPREME COURT OF INDIA DIVISION BENCH  GURU @ GURUBARAN AND OTHERS — Appellant Vs. STATE REP. BY INSP. OF POLICE — Respondent ( Before : Deepak Gupta and Aniruddha Bose,…

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