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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.

Land Acquisition Act, 1894, S. 4 and S.3(c)–Issuance of Notification-­Delegation of authority—State is empowered to appoint any officer other than a Collector or Deputy Commissioner to act as Collector—Such officer is empowered to extent of purpose mentioned in notification designating him as Collector—But relying upon same notification the designated officer cannot act as Collector in respect of other acquisition proceedings-Impugned notification u/s 4 issued by designated officer without being empowered for that is set aside.

2018(4) Law Herald (SC) 2767 : 2018 LawHerald.Org 1610 IN THE SUPREME COURT OF INDIA Before           Hon’ble Mr. Justice Madan B. Lokur Hon’ble Mr. Justice Deepak Gupta Civil Appeal…

In present case, investigation was not conducted by rank of police officer as directed by High Court-On this ground charge  sheet was returned—Since, on 90th day there was no charge sheet before Magistrate to assess the situation and subsequent filing of charge sheet even after two days would be of no consequence-­Accused held entitled to default bail—Bail granted.

2018(4) Law Herald (SC) 2758 : 2018 LawHerald.Org 1609 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre                            Hon’ble Mr. Justice Uday Umesh Lalit Criminal Appeal…

Dishonour of cheque–Vicarious liability–Offences by companies–Liability arises from being in-charge of and responsible for the conduct of the business of the company at the relevant time when the offence was committed and not on the basis of merely holding a designation or office in a company– Responsibility is on the complainant to make specific averments as are required under the law in the complaint so as to make the accused vicariously liable . Dishonour of cheque–Vicarious liability on the part of a person must be pleaded and proved and not inferred.

2010(2) LAW HERALD (SC) 737 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice H.L. Dattu Criminal Appeal Nos. 320-336 of 2010…

Evidence Act, 1872, S. 35–Juvenile Justice (Care & Protection of Children) Act, 2000, S. 68–Juvenile Justice (Care & Protection of Children) Rules 2001, R. 22–Age of Juvenile–Determination of age–An entry in a school register may not be a public document and, thus, must be proved in accordance with law–Medical opinion rendered in this case corroborates the entry made in the Admission register of the school ,having been proved in accordance with law, no reason as to why the same should not be taken into consideration–No infirmity in the order passed by the High Court.                                                    

2010(1) LAW HERALD (SC) 732 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. 909 of 2009…

Service Matters

Appeal for enhancement of compensation–No submission made against the order of the High Court denying liberalised pension, hence not interfered with–Earnings of the deceased were a source of sustenance for the family–Besides, loss of a son at such a young age creates a void in the family, which cannot be filed up by making payment of any compensation–SC enhanced  the amount to Rs. 2 lakhs.  

2010(1) LAW HERALD (SC) 729 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice V.S. Sirpurkar The Hon’ble Dr. Justice Mukundakam Sharma Civil Appeal No. 140 of 2010…

Kidnapping for ransom and murder–All three accused-appellant committed offence of murder in a pre-planned manner by using scientific methods–Soon after kidnapping, deceased was reduced to a corpus with the help of chemicals and he was done to death in inhuman, diabolical and dastardly manner–Sentence  converted from death sentence to life imprisonment

2010(1) LAW HERALD (SC) 713 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Harjit Singh Bedi The Hon’ble Mr. Justice J.M. Panchal Criminal Appeal Nos. 1396-1397 of…

Service Matters

Suspension–If the revision takes effect from a date prior to the date of suspension of a Government servant then he would be entitled to benefit of increment  pay and in the subsistence allowance for the period of suspension, if the revision scale of pay takes effect from a date falling within the period of suspension then the benefit of revision of pay and the subsistence allowances will accrue to him, only after reinstatement.

2010(1) LAW HERALD (SC) 706 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendran The Hon’ble Mr. Justice K.S. Radhakrishnan Civil Appeal No. 1096 of 2010…

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