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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

An employee engaged for the same work, cannot be paid less than another, who performs the same duties and responsibilities-Certainly not, in a welfare state. Such an action besides being demeaning, strikes at the very foundation of human dignity-Any one, who is compelled to work at a lesser wage, does not do so voluntarily-He does so, to provide food and shelter to his family, at the cost of his self respect and dignity, at the cost of his self worth, and at the cost of his integrity

  2016(5) Law Herald (P&H) 3870 (SC): 2016 LawHerald.Org 1911 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 213 OF 2013 State of Punjab & Ors.…

Civil Procedure Code, 1908 (CPC) – Order 1 Rule 10 – Execution of sale deed – Respondent 2 has filed a suit in the Court of Senior Sub-Judge, Jullundur for a declaration that the sale deed allegedly executed by Defendant 1 in favour of Defendant 2 acting as power of attorney of the plaintiff is null and void and consequently the lease deed dated 10-2-1993 is null and void and not binding on the plaintiff

(1998) 8 SCC 466 SUPREME COURT OF INDIA BALDEV SINGH — Appellant Vs. PUNJAB NATIONAL BANK AND OTHERS — Respondent ( Before : A. M. Ahmadii, C.J; Sujata V. Manohar,…

Land Acquisition Act, 1894 – Section 23 – Acquisition of land – Market value, determination of – Small plots – Acquisition of large area – Rates at which small plots sold cannot be a safe criteria. Where large area is the subject matter of acquisition, rate at which small plots are sold cannot be said to be a safe criteria.

  SUPREME COURT OF INDIA LAND ACQUISITION OFFICER — Appellant Vs. NOOKALA RAJAMALLU AND OTHERS — Respondent ( Before : Doraiswamy Raju, J; Arijit Pasayat, J ) Civil Appeal No’s.…

The High Court was in error while coming to the conclusion that the Appellant had no right in the plot in question and the impugned judgment as well as the order passed in Company Application are quashed and set aside and it is held that the plot in question does not belong to the Company in liquidation and the official liquidator has no right to deal with the plot or dispose of the plot and it would be open to the Appellant-Corporation to deal with or allot the plot as per its policy

  2014) 2 AD 285 : AIR 2014 SC 618 : (2013) 15 JT 327 : (2013) 14 SCALE 231 SUPREME COURT OF INDIA THE A.P.I.I. CORPORATION LTD. — Appellant…

Compassionate Appointment–If there is no Scheme providing compassionate appointment , any appointment on such ground would be illegal. Compassionate Appointment–Such appointment cannot be granted to a person other than those for whose benefit the exception has been carved out.

  2007(4) LAW HERALD (SC) 3141 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Markandey Katju Civil Appeal No. 429 of…

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