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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.

Anticipatory Bail — Murder — Father of deceased had sworn affidavit that death was natural-Police has started investigation on basis of an anonymous letter that appellant had extra material affair and had took advantage of his profession-Held; appellant has already joined investigation-High Court ought to have granted anticipatory bail in view of statement of father of deceased-Ordered accordingly-Criminal Procedure Code, 1973, S.438.

(2017) 99 ACrC 699 : (2017) 173 AIC 271 : (2017) 2 AICLR 360 : (2017) AIR(SCW) 1439 : (2017) AIR(SC) 1439 : (2017) ALLMR(Cri) 2210 : (2017) 1 BBCJ…

Indian Penal Code, 1860, S.307–Attempt to Murder–Non-examination of investigating officer—Since the evidence of eye witnesses has remained unimpeached, and as there are no major contradictions or omissions in the evidence of these witnesses, the non-examination of the Investigating Officer by the prosecution may not tilt the balance in favour of the defence

(2017) 99 ACrC 901 : (2017) 174 AIC 76 : (2017) 2 AICLR 356 : (2017) AIR(SCW) 1400 : (2017) 4 AIRJharR 95 : (2017) AIR(SC) 1400 : (2017) 1…

Murder–Non-examination of witness-Witnesses have vividly deposed about the genesis of the occurrence, the participation and involvement of the accused persons in the crime-Mere non-examination of the witnesses, who might have been there on the way to hospital or the hospital itself when deceased narrated the incident, would not make the prosecution case unacceptable-Conviction upheld.                                                       

(2017) 99 ACrC 976 : (2017) 174 AIC 244 : (2017) 3 AICLR 520 : (2017) AIR(SCW) 1121 : (2017) 2 AIRJharR 668 : (2017) AIR(SC) 1121 : (2017) 1…

Service Matters

Service Law—Appointment—Primacy of Consultation—Where a Selection Committee has been constituted, the consultation with other department is only a process of discussion which has to be taken into consideration while making recommendation by the Selection Committee—It cannot be said to have a primacy.

(2017) AIR(SCW) 5599 : (2017) AIR(SC) 5599 : (2018) 1 ApexCourtJudgments(SC) 259 : (2017) 4 ESC 804 : (2018) 1 JCR 294 : (2017) 11 JT 429 : (2017) 4LawHerald(SC) 3193 : (2018)…

Service Matters

Service Law—Selection-Minimum marks in viva-voce—Whether the introduction of the requirement of the minimum marks for interview, after the entire selection process (consisting of written examination and interview) was completed, would amount to changing the rules of the game after the game was played which is clearly impermissible—Matter referred to larger bench.

(2017) 4 ESC 818 : (2018) 1 JCR 306 : (2017) 4 LawHerald(SC) 3191 : (2017) 13 Scale 483 : (2018) 1 SCC 239 : (2018) 1 SCC(L&S) 23 : (2017) 4 SCT 792…

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