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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.

RIGHT TO PRIVACY – LANDMARK JUDGEMENT – 9 JUDGES BENCH -Right to Privacy—It is a fundamental right, subject to reasonable limitations. Constitution of India,1950, Article 21–Right to Privacy-It is a fundamental right-Right to privacy is protected as an intrinsic part of the right to life and personal liberty under Article 21 and as a part of the freedoms guarded by part III of the Constitution-All the 9 judges of Constitution Bench were of same view-Earlier view in Kharak Singh case (6 judges bench in 1964) and M.P. Sharma (8 judges bench in 1954) overruled.

2017(3) Law Herald (SC) 1803 (LB) : 2017 LawHerald.Org 1337 IN THE SUPREME COURT OF INDIA Before Hon’bte Mr. Chief Justice Jagdish Singh Khehar Hon’ble Mr. Justice J. Chelameswar Hon’ble…

Letter Patent Appeal—An order passed by the single judge in exercise of Article 226 of the Constitution relating to criminal jurisdiction, cannot be made the subject matter of intra-court appeal—It is not provided for and it would be legally inappropriate to think so. Quashing—Letter Patent Appeal against order of single judge under criminal jurisdiction is not maintainable.

2017(3) Law Herald (P&H) 2079 (SC) : 2017 LawHerald.Org 1214 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Dipak Misra Hon’ble Mr. Justice A.M. Khanwilkar Hon’ble Mr. Justice…

Service Matters

Pension–Benefit of running allowance has to be taken into consideration for computing pension only once. Pension–Respondents are retired employees and getting excess pension on account of some clerical mistake w.e.f. 1-1-1986–Held a mistake does not confer any right to any party and can be corrected.

2008(1) LAW HERALD (SC) 262 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice A.K. Mathur The Hon’ble Mr. Justice Markandey Katju Transfer Case (civil) 106 of 2006…

Election Law–Election duty–When a vehicle is requisitioned, the owner of vehicle has no other alternative but to handover the possession to statutory authority. Accident–Election duty–Vehicle requisitioned–Death of person while driving–State liable for compensation not registered owner.

2008(1) LAW HERALD (SC) 250 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Lokeshwar Singh Panta Civil Appeal No. 5796 of…

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