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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.

The question is whether in case the deceased is a bachelor, a different principle for calculation of the multiplier should be applied by shifting the focus to the age of the claimants? This Court view that the answer to this question should be in the negative. This Court convinced that there is no need to once again take up this issue settled by the aforesaid judgments of three Judge Bench and also relying upon the Constitution Bench that it is the age of the deceased which has to be taken into account and not the age of the dependents.

SUPREME COURT OF INDIA FULL BENCH M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LTD — Appellant Vs. MANDALA YADAGARI GOUD AND OTHER — Respondent ( Before : S.A. Bobde, Sanjay Kishan…

Negotiable Instruments Act, 1881 (NI) – Section 138–Court cannot insist on a person to lead negative evidence. The observation of the High Court that trial court’s finding that the complainant failed to prove his financial capacity of lending money is perverse cannot be supported.–We are, thus, satisfied that accused has raised a probable defence and the findings of the trial court that complainant failed to prove his financial capacity are based on evidence led by the defence. Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH BASALINGAPPA — Appellant Vs. MUDIBASAPPA — Respondent ( Before : Ashok Bhushan and K.M. Joseph, JJ. ) Criminal Appeal No. 636 of 2019 (Arising…

Auction Sale—Lease hold property or Free hold property—While interpreting the Sale Deed, the auction notice has to be looked into to find out the nature of transaction—Sale Deed cannot be read divorced to the auction notice or contrary to auction notice Unearned Increase—When the auction was made on the market value of the property, then there was no question of claiming of unearned increase by the development authority   

2019(1) Law Herald (SC) 845 : 2019 LawHerald.Org 722 IN THE SUPREME COURT OF INDIA Before Honble Mr. Justice Ashok Bhushan Hon’ble Mr. Justice K.M. Joseph Civil Appeal No. 1533…

“……that the courts at the place where the wife takes shelter after leaving or driven away from the matrimonial home on account of acts of cruelty committed by the husband or his relatives, would, dependent on the factual situation, also have jurisdiction to entertain a complaint alleging commission of offences under Section 498A of the Indian Penal Code.”

SUPREME COURT OF INDIA FULL BENCH RUPALI DEVI — Appellant Vs. STATE OF UTTAR PRADESH AND OTHERS — Respondent ( Before : Ranjan Gogoi, CJI, L. Nageswara Rao and Sanjay…

Industrial Disputes Act, 1947, S. 17-B-Termination of Service–Non recovery of excess amount paid to employee–If the Court/Tribunal, eventually upholds the termination order as being legal against the workman, yet the employer will have no right to recover the amount already paid by him to the delinquent workman pursuant to order passed under Section 17-B of the ID Act during pendency of these proceedings      

2019(1) Law Herald (SC) 829 : 2019 LawHerald.Org 718 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Dinesh Maheshwari Civil Appeal Nos.…

Indian Penal Code, 1860, S.302 and S.120-B-Murder–Circumstantial Evidence—Acquittal—Missing Link evidence–circumstances which emerged and taken note of gives a suspicion in completing the claim of commission of crime beyond doubt—Petitioner held entitled to benefit of doubt-Petitioner acquitted.                 

2019(1) Law Herald (SC) 821 : 2019 LawHerald.Org 610 IN THE SUPREME COURT OF INDIA Before HonTjel Mr. Justice Ajay Rastogi Hon’bel Mr. Justice K.M. Jospeh Criminal Appeal NO(s). 148…

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