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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.

Criminal Law–Five persons convicted and sentenced by Session Court–Four accused preferred Criminal appeals–High Court allowed the appeal of one but in respect of others confirmed the order of conviction and sentence–Appeal before Supreme Court–Contention that when the High Court acquitted one of the accused not believing the prosecution story and granted benefit of doubt to him, such benefit ought to have been to the appellant also when a part of the prosecution story was not believable and was not behaved by the High Court, on the same set of facts and circumstances, it ought not to have convicted the appellant–Contention repelled

2009(1) LAW HERALD (SC) 42 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice D.K. Jain Criminal Appeal No. 386 of 2007…

Backwages–Backwages are ordinarily to be granted, keeping in view the principles of grant of damages in mind–It cannot be claimed as a matter of right. Transfer of Employee–Ordinarily an employee who has been transferred should, subject to just exceptions, join at his transferred place–Ordinarily in an industrial undertaking indiscipline should not be encouraged.

2009(1) LAW HERALD (SC) 27 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. 7011 of 2008…

Dowry death–No evidence on record to show that the cruelty or harassment was meted out to her for brining insufficient dowry–Ingredient of section 304-B cannot be said to have been proved. Dowry–Meaning of–Giving or agreeing to give any property or valuable security in connection with marriage of the parties–Customary payment in connection with birth of a child and other ceremonies are not covered.

2009(1) LAW HERALD (SC) 19 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. 476 of 2005…

Amendment of decree–Court may not have suo moto power to award a decree but same would not mean that court cannot rectify a mistake–If a property was subject matter of pleadings and court did not frame an issue which it ought to have done, it can, at later stage when pointed out may amend the decree — Decree–When the parties have brought on records by way of pleadings and/or other material that apart from property mentioned by plaintiff in his plaint, there are other properties which could be a subject matter of partition, the court would be entitled to pass a decree even in relation thereto.

2009(1) LAW HERALD (SC) 14 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. 7008 of 2008…

Evidence Law–Extra Judicial confession–Circumstantial evidence–An extra judicial confession is, on the face of it, a weak piece of evidence and the Courts are reluctant in the absence of a chain of cogent circumstances to rely on this evidence for the purpose of recording a conviction–Evidence Act, 1872, Section 3 and 24.

2009(1) LAW HERALD (SC) 11 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dalveer Bhandari The Hon’ble Mr. Justice Harjit Singh Bedi Criminal Appeal No. 377 of…

Cooperative Law–Revision–Recovery of dues–Recovery certificates issued against appellant for recovery of dues to cooperative bank–Petitioner filed application before Divisional Joint Registrar, who ordered to maintain status quo and set aside recovery certificate–High Court set aside impugned order–Appeal against–Order upheld by Supreme Court

2009(1) LAW HERALD (SC) 7 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Altamas Kabir The Hon’ble Mr. Justice Markandey Katju Special Leave Petition (C) No. 18563…

Land and Property Law–Acquisition of land–Lapsing of Reservation–Land reserved under development plan–Land not acquired within 10 years of final plan and no steps under Land Acquisition Act were commenced–After 10 years, land owner served notice under Section 127 of Act of 1966 to authorities to acquire land, within six months or take steps to acquire it–No action from authorities–Reservation lapsed and land has to be released in favour of the appellant

2009(1) LAW HERALD (SC) 6 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Markandey Katju The Hon’ble Mr. Justice Aftab Alam Civil Appeal No. 7801 of 2002…

Dishonour of cheque–Appeal against acquittal–Complaint dismissed by Trial Court–High Court without assigning reason refused to grant leave–On the plainest consideration of justice, the High Court ought to have set forth its reasons, howsoever brief, in its order indicative of an application of its mind, all the more when its order is amenable to further avenue of challenge

2009(1) LAW HERALD (SC)  4 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. 810…

Voluntarily causing hurt with dangerous weapons–The facts involved in a particular case, depending upon various factors like size, sharpness, would throw light on the question whether the weapon was a dangerous or deadly weapon or not–That would determine whether in the case Section 325 or Section 326 IPC would be applicable.

2009(1) LAW HERALD (SC) 1 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. 1956…

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