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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.

Civil Procedure Code, 1908, O.41 R.23—Remand of Case—Suit was based on legality of compromise entered between the parties—Matter was remanded back to be decided afresh on merits-Held; This implied that the question of consideration of compromise petition was required to be decided first- -It is for the simple reason that if the compromise was held to be legal and proper, there was no need to decide the second appeal on merits—In other words, the need to decide the second appeal on merits would have arisen only if the compromise would have been held illegal and not binding on the parties concerned—Matter remanded again to be decided afresh accordingly.      

2018(4) Law Herald (SC) 3269 : 2018 LawHerald.org 1788 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice S. Abdul Nazeer Civil Appeal…

Criminal Procedure Code, 1973, S.300—Double Jeopardy—The whole basis of Section 300 (1) Cr.P.C. is that the person who was tried by a competent court, once acquitted or convicted, cannot be tried for the same offence—Where accused has not been tried nor was there a full fledged trial, then principles of’double jeopardy’ would not apply to the accused though earlier discharged.

2018(4) Law Herald (SC) 3263 : 2018 LawHerald.org 1786 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Criminal Appeal No. 1322…

Narcotic Drugs and Psychotropic Substances Act, 1985, S.42–Secret Infor­ mation-Law summed up-An empowered officer under Section 42(1) is obli­ gated to reduce to writing the information received by him, only when an of­ fence punishable under the Act has been committed in any building, convey­ ance or an enclosed place, or when a document or an article is concealed in a building, conveyance or an enclosed place. Compliance with Section 42, in­ cluding recording of information received by the empowered officer, is not mandatory

2018(4) Law Herald (SC) 3246 : 2018 LawHerald.org 1783 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Chief Justice DipakMisra Hon’ble Mr. Justice Dr. Dhananjaya Y. Chandrachud Hon’ble Mrs.…

Writ Jurisdiction—Restoration of Possession—High Court not justified in issuing a writ of mandamus granting relief of restoration of the possession of flat and writ petition ought to be dismissed in limine as not maintainable Writ Jurisdiction—Scope of—High Court cannot allow its constitutional jurisdiction to be used for deciding disputes, for which remedies under the general law, civil or criminal are available

2018(4) Law Herald (SC) 3242 : 2018 LawHerald.Org 1937 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Indu Malhotra Civil Appeal No.…

Service Matters

Service Law—Penalty—Judicial Review—The imposition of a penalty in disciplinary proceeding lies in the sole domain of the employer—Unless the penalty is found to be shockingly disproportionate to the charges which are proved, the element of discretion which is attributed to the employer cannot be interfered with.

2018(4) Law Herald (SC) 3239 : 2018 LawHerald.Org 1936 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Dr. Dhananjaya Y. Chandrachud Hon’ble Mr. Justice M.R. Shah Civil Appeal…

Succession Act, 1963, S.63—Will-Suspicious Circumstance—Beneficiary of Will deposed that in lieu of services rendered by him testator had executed the Will in his favour-But as per evidence on record beneficiary was in Army service from year 1960-1979, where as the Will was executed in the year 1970—Apart from beneficiary no other family members gave statement in support of services rendered by them—Will though was registered but discarded — Will—Proof of Execution—For proving the Will not only statutory requirements are to be satisfied but the Will should be ordinarily free from suspicious circumstances

2018(4) Law Herald (SC) 3233 : 2018 LawHerald.Org 1935 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice N.V. Ramana Hon’ble Mr. Justice Mohan M. Shantanagoudar Civil Appeal No.…

Criminal Law–Detention–Writ petition before High Court to quash the order of detention–Orders were restrained to be enforced–Became infructuous by lapse of time–Writ was allowed with the observation that the respondents will be at liberty to pass any fresh order if so required to take appropriate action thereafter in accordance with law–Order of High Court set aside–The proper order required to be passed was to call upon the respondent first to surrender pursuant to detention order

2009(1) LAW HERALD (SC) 49 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Mukundakam Sharma Criminal Appeal No. of 2008 (Arising…

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