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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.

Appellant made reference before Labour Court–Labour Court concluded that the workman worked with the Department for a period of more than 240 days preceding the date of termination, thus directed reinstatement–High Court set aside the award of the Labour Court–Appeal–Appellant worked for 3 years without break during his service tenure–No reason given of his termination–Termination in contravention of the provisions of Section 25-F–High Court ought not to have interfered with the factual finding rendered by the Labour Court–Impugned order of the High Court set aside and that of the Labour Court restored. 

2010(1) LAW HERALD (SC) 592 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice H.L. Dattu Civil Appeal No. 229 of 2010…

Regularization of services–Daily wagers–Merely because a temporary employee or a casual wage worker is continued for a time beyond the term of his appointment, he would not be entitled to be absorbed in regular service or made permanent, merely on the strength of such continuance, if the original appointment was not made by following a due process of selection as envisaged by the relevant rules.

2010(1) LAW HERALD (SC) 589 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice V.S. Sirpurkar The Hon’ble Mr. Justice Dr. Mukundakam Sharma Civil Appeal Nos. 795-798 of…

Allegations that the petitioners had been beaten or an attempt had been made to extort money from them or anyone else has been denied–These prayers cannot be permitted to be raised in a writ petition directly in the Supreme Court under Article 32 of the Constitution–No violation of basic requirement as laid down in case D.K. Basu supra were infringed–Show cause notices issued to the respondents dropped.

2010(1) LAW HERALD (SC) 576 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Harjit Singh Bedi The Hon’ble Mr. Justice J.M. Panchal Writ Petition (Criminal) No. 17…

Reservation in Panchayats–Panchayats located in Scheduled Areas, the exclusive representation of Scheduled Tribes in the Chairperson positions of the same bodies at all three tiers is constitutionally permissible–Sections 17(B)(2), 36(B)(2) and 51(B)(2) of the Jharkhand Panchayat Reservation Act, 2001 are constitutionally valid provisions.

2010(1) LAW HERALD (SC) 558 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Chief Justice K.G. Balakrishnan The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice J.M.…

Dying declaration– Once the court is satisfied that the declaration was true and voluntary undoubtedly, it can base its conviction without any further corroboration–It cannot be laid down as an absolute rule of law that the dying declaration cannot form the sole basis of conviction unless it is corroborated.

2010(1) LAW HERALD (SC) 545 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Asok Kumar Ganguly Criminal Appeal No. 966 of…

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