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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.

PIL–Classic case of the abuse of the process of the court–Appointment of  Judge of a High Court challenged before the High Court in a Public Interest Litigation on the ground that he could not hold the Office and was ineligible because he had attained the age of 62 years much before he was appointed as the Advocate General–Third clause of Article 165 says that the Advocate General shall hold office during the pleasure of the Governor, hence the provision does not limit the duration of his appointment by reference to any particular age–High Court entertained the petition despite the fact that the controversy involved in the case was no longer res integra –SC  directed to quash the proceedings

2010(1) LAW HERALD (SC) 401 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dalveer Bhandari The Hon’ble Mr. Justice Mukundakam Sharma Civil Appeal Nos. 1134-1135 of 2002…

No delay was caused by petitioner in filing application for restoration–Petitioner had been diligently prosecuting the litigation since 1982–Improper to punish petitioner for non-appearance of his counsel–Orders of the High Court set aside.                                   

2010(1) LAW HERALD (SC) 392 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice R.M. Lodha Civil Appeal Nos. 7648-7649 of 2009…

Relaxation in age limit–Concession in fee and age relaxation only enabled certain candidates belonging to the reserved category to fall within the zone of consideration but do not tilt the balance in favour of the reserved category candidates, in the preparation of final merit/select list–No infringement of Article 16(1) of the Constitution of India if relaxation in age or concession in fee given.

2010(1) LAW HERALD (SC) 372 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice Surinder Singh Nijjar Civil Appeal No. 74 of…

Lease and Licence–Distinction–Difference between lease and the licence is to be determined by finding the real intention of the parties from the total reading of the document and also considering the surrounding circumstances—- Lease and Licence–Distinction–Difference between a tenancy and a licence is that, in a tenancy, an interest passes in the land, whereas, in a licence, it does not.     

2010(1) LAW HERALD (SC) 366 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Markandey Katju The Hon’ble Mr. Justice Asok Kumar Ganguly Civil Appeal No. 6391 of…

Medical Negligence–Expert opinion–Opinion of Expert Doctor obtained without sending him complete record of medical treatment (i.e. original, x-ray, MRI report)–On basis of report Commission gave finding that there was no negligence–Commission directed to forward all records of treatment to the Doctor for his expert opinion–Commission to pass fresh order after receipt of expert opinion. Expert opinion–An expert is not a witness of fact and his evidence is really of an advisory character

2010(1) LAW HERALD (SC) 359 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice G.S. Singhvi The Hon’ble Mr. Justice H.L. Dattu Civil Appeal No. 5991 of 2002…

Registration of Sale deed–Power of Attorney sales instead of execution and registration of regular sale deeds– Any process which interferes with regular transfers under deeds of conveyance properly stamped, registered and recorded in the registers of the Registration Department, is to be discouraged and deprecated.

2010(1) LAW HERALD (SC) 355 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendran The Hon’ble Mr. Justice J.M. Panchal Special Leave Petition (C) No. @…

Civil Procedure Code, 1908, O. 4, R. 2–Civil Procedure Code, 1908, S. 149–Court Fee Act, 1870, S. 4–Deficit Court fee–Plaintiff sought permission to make up deficiency–Court whether can allow the application without notice to the opposite party–Held; Yes–Court fee is a matter between State and the suitor.–Mention of a wrong provisions or non-mentioning of a provisions does not invalidate an order if the Court and/or statutory authority had the requisite jurisdiction.

2010(1) LAW HERALD (SC) 346 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Deepak Verma Civil Appeal No. 4643 of 2009…

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