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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.

Bar Council of India Act, S.36-B–Advocate–Removal of Name from State Rolls-­ Disciplinary Committee of the State Bar Council cannot continue with the inquiry after expiry of one year from the receipt of the complaint—In present case, order of removing name of an advocate by disciplinary committee of State Bar Council was passed after one year—impugned order set aside.

(2017) 175 AIC 92 : (2017) 124 ALR 214 : (2017) 6 JT 512 : (2017) 2 KerLJ 150 : (2017) 1 LawHerald(SC) 668 : (2017) 3 LJR 686 : (2017) 2 RCR(Civil) 355…

Transfer of Case—Matrimonial Disputes— Where the parties have difficulty and there is no place which is convenient and where one or both the parties make a request for use of video conference, proceedings may be conducted through video conferencing, obviating the needs of the party to appear in person. Administration of Justice—Use of Technology—Every district court must have at least one e-mail ID and notified phone number—A designated officer/ manager to be appointed to respond to emails and phone queries—These steps would take care of the problems of litigants to some extent.

(2017) 174 AIC 103 : (2017) AIR(SCW) 1345 : (2017) 2 AIRJharR 462 : (2017) AIR(SC) 1345 : (2017) AllSCR 900 : (2017) 122 ALR 905 : (2017) 5 ALT…

Civil Procedure  Code, 1860, S.100–Second Appeal-Substantial question of law-­House Tax-While disposing off the appeal the high court did not decided the questions whether the suit seeking a declaration that the demand of House Tax raised under the Act is maintainable, Matter remanded back to be decided afresh-Haryana Municipal Act, 1973.

(2017) 174 AIC 95 : (2017) AIR(SCW) 1330 : (2017) 3 AIRJharR 321 : (2017) AIR(SC) 1330 : (2017) AllSCR 2127 : (2017) 123 ALR 284 : (2017) 3 AndhLD…

Indian Penal Code, 1860, S.307 and S.34–Attempt to Murder-Common Intention- -Appellant came along with three other person—One of them with the bomb- Accused 4 in coming together with the other four accused and going together with them, and in shouting the words “Kill him” certainly attracted the change under Section 307 read with Section 34 of the code

(2017) 100 ACrC 937 : (2017) 177 AIC 267 : (2017) AIR(SCW) 1415 : (2017) AIR(SC) 1415 : (2017) ALLMR(Cri) 3116 : (2017) 2 ALT(Crl) 69 : (2017) 2 AndhLD(Criminal)…

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