Latest Post

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.

Indian Penal Code, 1860, S.302 & S.392–Murder–Last Seen Together-Adverse Inference-Robbery–Recovery of stolen items-Acquittal-Recovery of ornaments of the deceased from the accused or production of the same by the accused in the course of investigation, howsoever suspicious, cannot be conclusive of the question of the accused having committed the murder

2017(1) Law Herald (SC) 250 : 2017 LawHerald.Org 519 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Ranjan Gogoi The Hon’ble Mr. Justice Ashok Bhushan Criminal Appeal…

Education Law-Admission-MBBS Course-Admissions to the MBBS Course could only through NEETI and NEET II–No other process of admission was permissible-Conducting of State Medical Admission Test despite the orders of Medical Council & Supreme Court-Admission cannot be held to be valid even though student is not at fault but is victim of mal-administration

2017(1) Law Herald (SC) 247 : 2017 LawHerald.Org 518 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Madan B. Lokur The Hon’ble Mr. Justice Prafulla C. Pant…

Criminal Procedure Code, 1973, S.482 & S.438-Quashing-lnherent Powers- Anticipatory Bail–S.438 CrPC has been deleted in State of Uttar Pradesh-Wherever the High Court finds that in a given case if the protection against pre-arrest is not given, it would amount to gross miscarriage of justice

2017(1) Law Herald (SC) 238 : 2017 LawHerald.Org 516 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dipak Misra The Hon’ble Mr. Justice Amitava Roy Criminal Appeal…

Land Acquisition Act, 1894 – Sections 23 and 24 – Acquisition of land in excess of ceiling – Determination of compensation – Land in excess of ceiling exempted by the Government – Land not vesting in Government – Acquisition under the Act, permissible – Land owner is entitled to compensation under the Act as acquisition is not under Land Ceiling Act.

  AIR 1996 SC 3142 : (1996) 3 JT 629 : (1996) 3 SCALE 140 : (1996) 3 SCC 282 : (1996) 3 SCR 772 SUPREME COURT OF INDIA GOVERNMENT…

You missed