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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

Compassionate Appointment–Compassionate appointment can be given only in terms of the Scheme, executive instructions, rules etc framed by the Employer in this regard. Compassionate Appointment–Even hardship of the dependent does not entitle him to claim compassionate appointment de hors the Scheme or the statutory provisions as the case may be.

2007(4) LAW HERALD (SC) 3137 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice H.K. Sema The Hon’ble Mr. Justice B.Sudershan Reddy Civil Appeal No. 743 of 2007…

Land and Property Law—Whether having regard to notification vis-a-vis the expansion of the Indore development plan, the district committee in exercise of its delegated power can automatically extend the area of operation of the appellant despite the notification constituting it by the state whereby and whereunder its area of operation was limited to the one covered by the notification? NO.

2007(4) LAW HERALD (SC) 3105 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. 2530 of 2007…

Murder—Trail of Blood–Since the accused persons were dragging the dead body of the deceased to the house of the accused, there was possibility of their clothes being strained with blood rather than leaving trail of blood. FIR–Delay in lodging of–Murder of deceased at night while he was with his wife in his home–There was no requirement for offering any such explanation.

  2007(4) LAW HERALD (SC) 3101 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice D.K. Jain Criminal Appeal No. 330-331…

Service Matters

Service and Labour Law—Transfer—Transfer is an exigency of service and is an administrative decision. Interference by the Courts with transfer orders should only be in very rare cases. Service and Labour Law–Transfer–There can be no hard and fast rule that every transfer at the instance of an M.P. or MLA would be vitiated.

2007(4) LAW HERALD (SC) 3098 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice Markandey Katju Civil Appeal No. 4360 of 2007…

Service Matters

Service and Labour Law–Disciplinary proceedings can be continued even after the age of superannuation in terms of rules governing the terms and conditions of services of the employee. Service and Labour Law–Dismissal–While imposing the punishment, Disciplinary Authority observed that the terminal dues of the appellant were to be settled–Appellant cannot claim such dues as a matter of right.

2007(4) LAW HERALD (SC) 3089 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. 971 of 2007…

Service and Labour Law–Compassionate Appointment–Appellant who was a minor applied for compassionate appointment – His case was not kept on live register–Authorities failed to discharge their duties which were binding in terms of provisions—Direction issued to offer appointment to the appellant in a suitable post with costs of Rs. 25000/- only.

  2007(4) LAW HERALD (SC) 3082 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Harjit Singh Bedi Civil Appeal No. 4339…

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