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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.

Criminal Procedure Code, 1973 (CrPC) – Section 386(a) – Reversal of order of acquittal – Section 386(a) places no restrictions on power of appellate Court to convert order of acquittal into conviction – However, there should be good and compelling reasons for appellate Court to convert order of acquittal into conviction.

  (2011) 10 JT 77 : (2011) 9 SCALE 59 SUPREME COURT OF INDIA C. RONALD AND ANOTHER — Appellant Vs. STATE, U.T. OF ANDAMAN AND NICOBAR ISLANDS — Respondent…

Penal Code, 1860 (IPC) – Section 304 – Custodial death – Nature of offence – Injuries found on body of deceased were confined to skin and upper level of body – In this case of custodial death it is found by the medical evidence that the injuries were confined to the skin and upper level of the body. Grievous injuries were not found on vital parts of the body like head, liver, spleen, heart, lungs, etc. The duration of the injuries were widely variant.

  (2006) ACJ 1002 : AIR 2005 SC 402 : (2005) CriLJ 320 : (2004) 10 JT 547 : (2004) 9 SCALE 390 : (2005) 9 SCC 631 : (2004)…

Criminal Procedure Code, 1973 (CrPC) – Section 406 – Delhi Special Police Establishment Act, 1946 – Section 6 – Transfer of CBI case – Once a State Government issues notification transferring investigation to CBI, for all intents and purposes, CBI is entitled to exercise the same powers as State Police, in relation to investigation transferred to it

  AIR 2011 SC 1549 : (2011) CriLJ 997 : (2010) 12 JT 641 : (2011) 1 RCR(Criminal) 120 : (2010) 12 SCALE 199 : (2011) 1 SCC 307 :…

Criminal Procedure Code, 1973 (CrPC) – Section 161 – Statement to police – Delay in recording – Delay of 13 days in recording statement of informant, who allegedly lodged FIR within half an hour of incident – In this case of murder there was a delay of almost 13 days in recording the statement of the informant under Section 161, Cr.P.C. Moreover, the High Court found the explanation given by the Investigating Officer rather unconvincing.

  AIR 2005 SC 762 : (2005) CriLJ 892 : (2005) 1 JT 89 : (2005) 10 SCC 399 : (2005) AIRSCW 359 : (2005) 1 Supreme 263 SUPREME COURT…

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