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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 Procedure Code, 1973, S.451–Superdari–Release of Vehicle-­ Respondent was engaged as a contractor by the National Highway Authority—In the process of the work, as per the direction given by his superior officers, the building was demolished for the purpose of National Highway development-Held; Bank guarantee for the alleged loss need not be insisted for releasing a vehicle involved in the process.   

2018(4) Law Herald (SC) 2950 : 2018 LawHerald.org 1766   IN THE SUPREME COURT OF INDIA                                           Before Hon’ble Mr. Justice Kurian Joseph Hon’ble Mr. Justice Sanjay Kishan Kaul…

Service Law—Back Wages—Labour Court in one line simply directed the appellant (employer) to pay full back wages for a long period to the deceased workman while directing his reinstatement in service without considering the factors required to determined before awarding full back wages

2018(4) Law Herald (SC) 2943 : 2018 LawHerald.org 1764 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice S. Abdul Nazeer Civil Appeal…

Indian Penal Code, 1860, S.304 Part-II and S.34-Culpable Homicide-­ Common Intention—Occurrence had taken place at spur of the moment without premeditation—It cannot be said that the appellants had any common intention to kill or knowledge that death was likely to ensue- Therefore, in absence of common intention to kill, each appellant was liable for his own individual acts.

2018(4) Law Herald (SC) 2940 : 2018 LawHerald.org 1763 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Navin Sinha Hon’ble Mr. Justice K.M. Joseph Criminal Appeal No. 1540…

Criminal Procedure Code, 1973, S.125–Maintenance–Non-earning Husband-Determination of monthly maintenance amount payable to the wife on the basis of notional minimum income of the husband as per the current minimum wages is untenable-Living standard of the husband, his family and his past conduct must be taken into consideration.

2018(4) Law Herald (SC) 2933 : 2018 LawHerald.org 1762 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Chief Justice DipakMisra Hon’ble Mr. Justice A.M. Khanwilkar Hon’ble Mr. Justice Dr.…

Evidence Act, 1872-Extra Judicial Confession—Law does not require that the evidence of an extra-judicial confession should in all cases be corroborated—The rule of prudence does not require that each and every circumstance mentioned in the confession must be separately and independently corroborated.

2018(4) Law Herald (SC) 2916 : 2018 LawHerald.Org 1758 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Barmmathi Hon’ble Mrs. Justice Indira Banerjee Criminal Appeal No. 576…

Indian Penal Code, 1860, S.306—Abetment to Suicide—Reduction in Sentence—Appellant (Father-in-law) was harassing the deceased so to bring money from her parents as her husband was not working-­ Deceased has specially attributed the overt act of the appellant pouring kerosene and setting up fire on appellant (father-in-law)– Incident was of the year 1986 and State has not filed appeal against                        acquittal u/s 302 IPC—Conviction upheld—Appellant directed to undergo remaining sentence.

2018(4) Law Herald (SC) 2914 : 2018 LawHerald.Org 1618 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Criminal Appeal No(s). 1597…

Indian Penal Code, 1860, S.302–Murder–Material Contradictions-Acquittal- -Inconsistent version between the evidence of Investigation Officer and father of deceased with regard to recovery of material objects and also in identification of those material objects—Acquittal upheld. 

2018(4) Law Herald (SC) 2911 : 2018 LawHerald.org 1760 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mr. Justice Vineet Saran Criminal Appeal No. 1133-1135…

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