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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.

Non­compoundable offence – Quashing of criminal proceedings on the ground that the accused and the original Complainant have settled the dispute amicably – Despite any settlement between the Complainant on the one hand and the accused on the other, the criminal proceedings for the offences under Section 307 of the IPC cannot be quashed, as the offence under Section 307 is a non­compoundable offence

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MADHYA PRADESH — Appellant Vs. KALYAN SINGH AND OTHERS — Respondent ( Before : D. Y. Chandrachud and M. R. Shah, JJ.…

Murder—Death Sentence—Minor girl raped and murdered—Appellant had no criminal antecedents prior to commission of this crime and his post incarceration conduct suggests the possibility of his reform—Death sentence commuted to life sentence–Though the crime committed of an abominable nature but it cannot be said to be such a brutal, depraved heinous or diabolical nature so as to fall into the category of the rarest of rare cases

2018(4) Law Herald (SC) 3372 : 2018 LawHerald.Org 1943 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice N.V. Ramana Hon’ble Mr. Justice Mohan M. Shantanagoudar Hon’ble Mr. Justice…

Witness Protection Scheme—Scheme as prepared by Union of India approved by SC and shall come into force with immediate effect Witness Protection Scheme–Vulnerable Witness Deposition Complexes—Directions issued to State and Union Territories to set up such complexes in all the district Courts in India by the end of the year 2019.

2018(4) Law Herald (SC) 3342 : 2018 LawHerald.Org 1940 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice A.K. Sikri Hon’ble Mr. Justice S. Abdul Nazeer Writ Petition (Criminal)…

Civil Procedure Code, 1908, O.21 R.66–Auction Sale—Setting aside of- -Inadequate Publicity—Authorities committed error in not giving adequate publicity in leading newspaper keeping in view, the value and the potentiality of the land—Directions issued to re-auction the land in question by giving wide publicity in various leading national newspapers having circulation all over India

2018(4) Law Herald (SC) 3338 : 2018 LawHerald.Org 1939 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Indu Malhotra Civil Appeal No.…

Hindu Marriage Act, 1955, S.15–Nullity of Marriage-Second Marriage– During pendency of appeal against divorce decree of first marriage-The restriction placed on a second marriage in Section 15 of the Act till the dismissal of an appeal would not apply to a case where parties have settled and decided not to pursue the appeal

2018(4) Law Herald (SC) 3318 : 2018 LawHerald.org 1798 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice S.A. Bobde Hon’ble Mr. Justice L. Nageswara Rao Civil Appeal No.…

Service Law–Wages–Any isolated one time ex-gratia payment made by way of an interim relief cannot be regarded as wages or its component—If such amount had been paid regularly by the employer to the employee in compliance with his terms of employment, it would have been regarded as wages or its component—Industrial Disputes Act, 1947,

2018(4) Law Herald (SC) 3381 : 2018 LawHerald.Org 1944 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mrs. Justice Indu Malhotra Civil Appeal No.3168…

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