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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.

Service Matters

Service Law–Appointment–Cancellation of—State Government cancelled the appointment of Law officers due to misconduct–During the pendency of appeal term of appointment expired by efflux of time so even on merits setting aside of orders would be of no help—However, order of termination due to misconduct modified to one under termination by pleasure along with payment of one month’s retainer in lieu of notice

(2017) AIR(SCW) 4425 : (2017) 3 AIRBomR(Cri) 802 : (2017) AIR(SC) 4425 : (2017) 6 BCR 416 : (2017) 3 ESC 603 : (2018) 156 FLR 275 : (2017) 4 LawHerald(SC) 2743: (2018)…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S.24—Lapsing of Proceedings—Non-acceptance of compensation—Whether deposit of compensation amount with treasury is valid tender—Whether interest is payable on amount deposited in treasury—Whether non acceptance of compensation by land owners would result in lapse of proceedings—Matter referred to larger bench.

(2018) 1 AllWC 372 : (2018) 1 BCR 1 : (2017) DNJ 1120 : (2018) 1 KarLR 151 : (2017) 4 LawHerald(SC) 2954 : (2018) 1 RCR(Civil) 431 : (2017) 6 RecentApexJudgments(RAJ) 440 :…

Narcotics—Burden of Proof—Mere registration of a case under the Act will not ipso facto shift the burden on to the accused from the very inception. Narcotics—Case Property—Mere fact of a FSL Report being available is no confirmation either of the seizure or that what was seized was contraband, in absence of the production of the seized item in Court as an exhibit.

(2018) 1 AllCrlRulings 14 : (2018) 2 JT 102 : (2018) 1 KerLJ 101 : (2017) 4 LawHerald(SC) 2947 : (2018) 1 RCR(Criminal) 108 : (2017) 6 RecentApexJudgments(RAJ) 339 : (2017) 14 Scale 90…

Custody of Child—Child removed from foreign country and brought to India by one of the parents—Other parent secured custody orders from foreign country—The court in the country in which child is removed was required to consider the question on merits—Decree of foreign courts for custody of child would not be binding.

(2018) 181 AIC 42 : (2018) 1 AllCrlRulings 16 : (2018) AllSCR(Crl) 133 : (2018) 1 BomCR(Cri) 1 : (2018) 1 DMC 42 : (2018) 1 ECrC 218 : (2018)…

Rights of Persons with Disabilities Act, 2016, S.32–Reservation in Educational Institutions-All Government institutions of higher education and other higher education institutions receiving aid from government are mandatorily required to keep at least 5% reservation for persons with disabilities

(2018) 1 AllWC 518 : (2017) 4 LawHerald(SC) 2905 : (2018) 1 OJR 305 : (2017) 14 Scale 496 : (2018) 1 SCT 269 SUPREME COURT OF INDIA DIVISION BENCH DISABLED RIGHTS GROUP —…

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