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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.

Common Intention–Even a past enmity by itself may not be a ground to hold for drawing any inference of formation of common intention amongst the parties. –Criminal Law–Common Intention–It is well settled that Section 34 of IPC does not create a distinct offence, it only lays down the principle of joint criminal liability–The necessary conditions for the application of Section 34 of Code are common intention to commit an offence and participation by all the accused in doing act or acts in furtherance of common intention–Penal Code, 1860, Section 34. 

2009(1) LAW HERALD (SC) 131 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Criminal Appeal No. 2067 of 2008…

Accident Law–Impleading of Insurance–Liability of the insurance company arises for the purpose of reimbursement of the amount of compensation found to be payable by the owner of the vehicle insured–It is only in exceptional cases and as provided for under Section 170 of the Act, the insurance company can defend a claim petition–Only on limited grounds it may be permitted to question the quantum of compensation–Motor Vehicles Act, 1988, Section 170.     

2009(1) LAW HERALD (SC) 126 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 7318 of 2008…

Held; while considering an application for bail, detailed discussion of evidence and elaborate documentation of merit is to be avoided–No party should have impression that his case has been pre-judged–Existence of prima facie case is only to be considered–No merit–Appeal dismissed

2009(1) LAW HERALD (SC) 117 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Dr. Mukundakam Sharma Criminal Appeal No. 406…

Service Matters

Service and Labour Law–Absence without leave–Dismissal from service–Misconduct–Proportionality of punishment–Appellant claimed that punishment of termination is disproportionate to gravity of offence charged–No mitigating circumstances could be shown–Similar offence committed earlier–Punishment of simplicitor dismissed not disproportionate to gravity of offence–Appeal dismissed

2009(1) LAW HERALD (SC) 93 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Criminal Appeal No. 2061 of 2008…

Dowry Death–Soon before death–Words “Soon before her death” occurring in section 304-B of Penal Code, are to be understood in relative and flexible sense–Those words cannot be construed as lying down a rigid period of time to be mechanically applied in each case–Whether or not the cruelty or harassment meted out to the victim for or in connection with the demand of dowry was soon before her death and the proximate cause of her death, under abnormal circumstances, would depend upon the facts of each case–There can be no fixed period of time in this regard–Penal Code, 1860, Section 304-B.  

2009(1) LAW HERALD (SC) 88 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Lokeshwar Singh Panta The Hon’ble Mr. Justice Aftab Alam Criminal Appeal No.67 of 2006…

Territorial Jurisdiction–Ouster clause–Agreement between parties that only Courts at Jaipur alone would have jurisdiction–Even though Courts at Calcutta would have jurisdiction but in view of ouster clause it would only the Courts at Jaipur which would have jurisdiction to entertain such proceeding.

2009(1) LAW HERALD (SC) 81 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice Dr. Mukundakam Sharma Civil Appeal Nos. 5430-5431 of…

Accident–Owner of vehicle already dead–Vehicle not transferred in the name of his heirs–Insurance renewed in the name deceased owner–Accident took place and driver died–No witnesses examined by insurance company that they were not aware about death of original owner–Compensation rightly granted to wife of deceased driver.

2009(1) LAW HERALD (SC) 74 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 7009 of 2008…

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