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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.

On the peculiar facts and circumstances, it may not be just to deny the plot to the appellant, inspite of having been allotted plots, both under the general category and under the Government employees quota. In the circumstances, we are of the view that the HUDA should accept the belated production of Integrity Certificate and confirm the allotment of Plot No. 946 (Sector 25) to the appellant

2009(1) LAW HERALD (SC) 615 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendaran The Hon’ble Mr. Justice  J.M.Panchal Civil Appeal No. 607 of 2009 (Arising…

Inheritance–Legal heir–Claim over property–Respondent claimed that disputed property in itself acquired property of his father–However, no evidence produced by respondent that the property was self acquired property his father–No entry of name of respondent in revenue record–Revisional Court rightly held that property was not self acquired property of father of respondent.

2009(1) LAW HERALD (SC) 612 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice  Lokeshwar Singh Panta The Hon’ble Mr. Justice B.Sudershan…

Common intention–Evidence of PWs 2 and 3 did not attribute any overt act to the appellant–The mere fact that he was in the company of the accused who were armed would not be sufficient to attract Section 34 IPC–Appellant cannot be held guilty by application of Section 34 IPC–His conviction is accordingly set aside. Common intention–Section 34 is applicable even if no injury has been caused by the particular accused himself–For applying Section 34 it is not necessary to show some overt act on the part of the accused.

2009(1) LAW HERALD (SC) 606 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Asok Kumar Ganguly Criminal Appeal No. of…

Murder–Appeal against acquittal–Evidence clearly established that the accused caused farsa injury on the head of the deceased–PWs. 3 & 16 corroborated the prosecution version–High Court erroneously observed that there was no injury–Farsa injury caused on the head has not been noticed–Matter remitted to the High Court for detailed analysis.

  2009(1) LAW HERALD (SC) 600   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Mukundakam Sharma Criminal Appeal No. 661…

Malaria is most commonly transmitted to humans through malaria virus infested mosquito bites, and when a virus is contracted through normal means brought about by everyday life it cannot be deemed to be an unexpected or unforeseen accident — HELD the illness of encephalitis malaria through a mosquito bite cannot be considered as an accident. It was neither unexpected nor unforeseen. It was not a peril insured against in the policy of accident insurance

SUPREME COURT OF INDIA DIVISION BENCH THE BRANCH MANAGER NATIONAL INSURANCE CO. LTD. — Appellant Vs. SMT. MOUSUMI BHATTACHARJEE AND OTHERS — Respondent ( Before : Dr Dhananjaya Y. Chandrachud…

Since we have formed an opinion to dispose of this appeal by awarding to the respondent a lump sum compensation of Rs. one Lakh in lieu of his all claims arising out of this case, we do not consider it necessary to examine any legal issue arising in the case though argued by the learned counsel for the parties in support of their respective contentions.

SUPREME COURT OF INDIA DIVISION BENCH THE REGIONAL MANAGER, LIFE INSURANCE CORPORATION OF INDIA — Appellant Vs. DINESH SINGH — Respondent ( Before : Abhay Manohar Sapre and Dinesh Maheshwari,…

High Court has committed a manifest error in passing the impugned order and adopting a mechanical process in appointing the Arbitrator without any supportive evidence on record to prima facie substantiate that an arbitral dispute subsisted under the agreement which needed to be referred to the arbitrator for adjudication – Appeals allowed

  SUPREME COURT OF INDIA DIVISION BENCH UNITED INDIA INSURANCE CO. LTD. — Appellant Vs. ANTIQUE ART EXPORTS PRIVATE LIMITED — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi,…

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