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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.

Quashing—Loan availed through bank or financial institutions on basis of forged documents—Criminal complaint in such cases not to be quashed on compromise entered between the parties on receipt of amount dues and issuance of no due certificate by Bank.

(2016) AllSCR(Crl) 736 : (2016) 2 ApexCourtJudgments(SC) 107 : (2016) 2 CriCC 393 : (2016) 2 LawHerald 1775 : (2016) 2 LawHerald(SC) 1120 : (2016) 2 RCR(Criminal) 357 : (2016) 2 RecentApexJudgments(RAJ) 267 SUPREME…

Civil Procedure Code, 1908, O.32 R.I–Suit by Minor-Next friend-Where the suit is filed on behalf of the minor, no permission or leave of the court is necessary for the next friend to institute the suit, whereas if the suit is filed against a minor, it is obligatory for the plaintiff to get the appropriate guardian ad litem appointed by the court for such minor

(2018) AIR(SCW) 459 : (2018) AIR(SC) 459 : (2018) 1 LawHerald(SC) 177 : (2018) 1 Scale 210 SUPREME COURT OF INDIA DIVISION BENCH NAGAIAH — Appellant Vs. CHOWDAMMA (DEAD) BY LRS. — Respondent (…

Constitution of India, Art. 226-Public Interest Litigation-Filing of successive writ petitions on same cause of action—Contempt-­Allegation against sitting Judges of Supreme Court in bribery case- Petition dismissed with costs of Rs. 25 lakhs-Contempt of Courts Act, 1971.

(2017) 14 Scale 18 : (2017) 6 RecentApexJudgments(RAJ) 318 : (2018) 1 RCR(Criminal) 99 : (2018) AllSCR(Crl) 23 : (2018) 1 LawHerald(SC) 163 : (2018) 1 SCC 589 SUPREME COURT OF INDIA FULL BENCH…

Penal Code, 1860 (IPC) — Sections 363, 365, 34 — Kidnapping — High Court order allowed the petition and granted anticipatory bail to them — Appeal- Sessions Judge examined the case diary and found that the witnesses examined by the IO during the investigation had supported the case of the prosecution. The victim boy has not been traced so far — High Court without assigning any reasons has granted the anticipatory bail. Having regard to the nature and gravity of the accusations — High Court was not justified in granting anticipatory bail — Appeal allowed.

2017) AllSCR(Crl) 1831 : (2017) 4 CriCC 827 : (2017) CriLR 1037 : (2017) 4 ECrC 316 : (2017) 4 JLJR 143 : (2017) 4 LawHerald(SC) 2616 : (2018) 1 NCC 125 : (2017)…

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