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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. 167(2)–Criminal Procedure Code, 1973, S. 309–Criminal Procedure Code, 1973, S. 173(8)–Investigation–Investigation and re-investigation stand on different footing–Investigation into an offence completed by Police Challan submitted–Superior can order further investigation and not re-investigation–Court cannot give custody of accused to new agent for custodial interrogation.  

2010(1) LAW HERALD (SC) 521 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Mukundakam Sharma Criminal Appeal No. 941 of 2009…

Rape on a minor girl–Defence that they were falsely implicated due to enmity–Alleged dispute over a common wall was not of such a grave nature compeling the entire family of the prosecutrix to go to the extent of the putting at stake its reputation and fair name of a young girl child to settle the scores with the accused.

2010(1) LAW HERALD (SC) 538 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice B. Sudershan Reddy The Hon’ble Mr. Justice J.M. Panchal Criminal Appeal Nos. 70-72 of…

Accident–Liability of insurance company–Death of a person travelling in a private car–Whether the insurance policy covered the risk of the passenger travelling in the car–Such person indisputably would come within the purview of the liability to third party–There being no limitation with regard to coverage, in terms of the provisions of the Act, no upper limit is fixed–Liability of the insurer, thus unlike the old Act, may not be limited–Matter requires consideration by a Larger Bench

2010(1) LAW HERALD (SC) 513 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Dr. Mukundakam Sharma Civil Appeal No. 3335 of…

Criminal Procedure Code, 1973, S. 427 and 428–Set off–Benefit of set off–Whether a person, who has been convicted in several cases and has suffered detention or imprisonment in connection therewith, would be entitled to the benefit of set-off in a separate case for the period of detention or imprisonment undergone by him in the other case–Held; No

2010(1) LAW HERALD (SC) 509 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Altamas Kabir The Hon’ble Mr. Justice Cyriac Joseph Criminal M.P. No. 13384 of 2009…

Indian Penal Code, 1860, S. 498-A and 406–Quashing of complaint–Cruelty to wife-Wife filed complaint under Section 498-A, 406 I.P.C. against husband and his parents–Major allegations against husband with only minor reference to the in-laws–Death of husband during pendency of trial–Husband already dead complaint against in-laws quashed.

2010(1) LAW HERALD (SC) 507 IN THE SUPREME COURT OF INDIA Before  The Hon’ble Mr. Justice V.S.Sirpurkar The Hon’ble Mr. Justice Deepak Verma Criminal Appeal No. 949 of 2003 Neelu…

Suicide by bride within two years of marriage–Mother-in-law made accused, because in a letter to her husband deceased had stated that she was horrible and custody of child should not be given to her–Old mother-in-law was made scapegoat relying on the age old concept of bickering between the mother-in-law and daughter-in-law–Order of conviction set aside.

  2010(1) LAW HERALD (SC) 504 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice V.S.Sirpurkar The Hon’ble Mr. Justice Deepak Verma Criminal Appeal No. 1198 of 2003…

Indian Penal Code, 1860, S. 307 and 326–Attempt to murder–Grievous Hurt–Altercation between both parties–Accused caused two injuries on the person of complainant, one on the chest and other on the shoulder with a knife– Victim had remained in hospital for fifteen days due to the injuries caused to him, makes out a case of grievous hurt–Conviction under Section 307 I.P.C.  converted to one under Section 326–Accused faced trial for 22 years–Sentence reduced from 2 years to period already under gone.                                                  

2010(1) LAW HERALD (SC) 499 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Harjit Singh Bedi The Hon’ble Mr. Justice Deepak Verma Criminal Appeal No. 1012 of…

Criminal Procedure Code, 1973, S. 160, 170(2) and 171–Constitution of India, Article 21–Identification of Prisoners Act, 1920, S. 3, 4 and 5–M.P. Police  Regulations, Regn. 2–Identification of prisoners–Impersonation–High Court directed the State Govt. to make amendment in Rules and to provide for taking of photographs of accused, important witness and prisoners etc. as a safeguard to avoid impersonation–Directions given by the High Court upheld but modified.       

  2010(1) LAW HERALD (SC) 495 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice D.K. Jain The Hon’ble Mr. Justice Mukundakam…

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