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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.

Dishonour of Cheque—Friendly Loan—Failure of complainant to prove the source of funds for advancing loan to accused cannot be a ground rebutting the presumption u/s 139 N.I. and because of that burden of proof on accused to prove probable defence does not get shifted on complainant. Dishonour of Cheque—Rebuttable Presumption—By mere denial or mere creation of doubt the presumption u/s 139 N.I. act cannot be held to have been rebutted by the accused

2019(2) Law Herald (SC) 1029 : 2019 LawHerald.Org 784 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Dinesh Maheshwari Criminal Appeal No.…

Un­ necessary Amendment—Amendment was sought belatedly when suit was fixed for final arguments—Further, suit could still be decided even without there being any necessity to seek any amendment in the plaint—Application for amendment of plaint held to be rightly dismissed by Trial Court.   

2019(2) Law Herald (SC) 1027 : 2019 LawHerald.Org 838 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre  Hon’ble Mr. Justice Dinesh Maheshwari Civil Appeal No.…

Agreement to Sell—Specific Performance—Plaintiff has to aver and prove his readiness and willingness—Merely because defendant has not taken any objection in their written statement in this regard is of no consequence Agreement to Sell—Specific Performance—Pleadings of plaintiff were essentially directed towards the existence and validity of the alleged agreement and the surrounding dealings of the parties; but is lacking in those material assertions on readiness and willingness on his part–Decree of sped fie performance declined. Second Appeal—Substantial Question of law—It cannot be laid down as a matter of rule that irrespective of the question/s formulated, hearing of the second appeal is open for any other substantial question of law, even if not formulated earlier

2019(2) Law Herald (SC) 1017 : 2019 LawHerald.Org 783 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Dinesh Maheshwari Civil Appeal No.…

Specific Relief Act, 1963, S.34-Suit for declaration-Public Temple or Private Temple-Mahant of temple/Dera–The onus of proving that the appellant-Shri Ram Mandir falls within the description of private temple is on the appellant who is asserting that the temple is a private temple and that he is the Mahant of the temple

2019(2) Law Herald (SC) 994 : 2019 LawHerald.Org 780 IN THE SUPREME COURT OF INDIA Before Hontile Mrs. Justice R. Banumathi Hon’ble Mr. Justice R. Subhash Reddy Civil Appeal No.…

Service Matters

Writ Petition-Error apparent on face of record–Non speaking order-High Court dismissed the writ petition for regularization of services on the basis of pleadings which were not part of record–Judgment and order of High Court set aside-Matter remanded back for deciding the writ afresh on the basis of pleadings on record.                          

2019(2) Law Herald (SC) 989 : 2019 LawHerald.Org 779 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Ashok Bhushan Hon’ble Mr. Justice K.M. Joseph Civil Appeal Nos.2544-2545 of…

Alienation of property of minor by natural guardian—Minor died before attaining majority—Limitation to avoid instrument made by guardian of the ward is 03 years from the death of ward as provided in Article 60 of Limitation Act Alienation of property of minor—Without praying for setting aside the sale deeds executed by natural guardian of minor (father), the suit for declaration and possession was not maintainable

2019(2) Law Herald (SC) 972 : 2019 LawHerald.Org 778 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Ashok Bhushan Hon’ble Mr. Justice K.M. Joseph Civil Appeal No. 1782…

Injunction—Remand of Case—When the plaintiff’s injunction application stood dismissed by the Trial Court and the same was not carried in appeal at his instance, the same could not have been revived by the High Court in a writ petition filed by the plaintiff against the order of appellate court in favour of defendant

2019(2) Law Herald (SC) 969 : 2019 LawHerald.Org 777 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Dinesh Maheshwari Civil Appeal No.…

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