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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.

Bail—Economic Offence—Latest status report of further investigation does not indicate specific issues presently being pursued to impellingly justify detention—Bail granted. Bail—Grant of—Seriousness of the charge, is not the only test or the factor to grant or deny such privilege; is regulated to a large extent by the facts and circumstances of each particular case.

2017(1) Law Herald (SC) 285 : 2017 LawHerald.Org 581 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arun Mishra The Hon’ble Mi. Justice Amitava Roy Criminal Appeal…

Freedom Fighters Pension Scheme, 1972–Samman Pension-Eligibility-Swatantrata Sainik Samman Pension Scheme, 1980 is a document based Scheme and the documents required for eligibility for Samman Pension as mentioned in the Scheme are to be produced by the applicant in support of his claimed suffering, duly verified and recommended by the concerned State Government

2017(1) Law Herald (SC) 280 : 2017 LawHerald.Org 579 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dipak Misra The Hon’ble Mrs. Justice R. Banumathi Civil Appeal…

Indian Penal Code, 1860, S.302 & S.34–Murder–Common Object-Mere fact that the accused persons were armed would not be sufficient to prove the common object-In the instant case, however, there is a clear finding about the common object and calculated/concerted action in furtherance of the said object-­ Conviction upheld.

2017(1) Law Herald (SC) 275 : 2017 LawHerald.Org 556 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice A.K. Sikri The Hon’ble Mr. Justice R.K. Agrawal Criminal Appeal…

Narcotic Drugs and Psychotropic Substances Act, 1985, S.50–Personal Search- -Contraband recovered from inside the car in which accused and co-accused were traveling and not in course of the search of their person—Therefore, S.50 had no application and hence its non-compliance is not adverse to accused

2017(1) Law Herald (SC) 262 : 2016 LawHerald.Org 2490 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dipak Misra The Hon’ble Mr. Justice Amitava Roy Criminal Appeal…

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