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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.

Penal Code, 1860 (IPC) – Sections 302/34 and 201/34 – Murder – Common intention – Conviction – Conviction based solely on evidence of Approver – No material to show that appellant had any common intention to eliminate deceased who was a physically disabled – Only adverse thing against appellant is that he used to associate with accused for smoking Ganja – In absence of common intention convicting appellant with aid of Section 34 IPC cannot be sustained – Appeal allowed.

  (2012) 4 JCC 2745 : (2012) 9 JT 116 : (2012) 9 SCALE 245 : (2012) 9 SCC 249 SUPREME COURT OF INDIA SURESH SAKHARAM NANGARE — Appellant Vs.…

Constitution of India, 1950 – Article – 226 – Land Acquisition Act, 1894 – Section – 4(1), 5-A – Notification – A notification under Section 4(1) of the Land Acquisition Act was published – There was no justification to dispense with the enquiry under Section 5-A and public purpose would have been served by allowing the claimants to submit their objections

  (1996) 81 CLT 161 : (1995) 6 JT 624 : (1995) 5 SCALE 188 : (1995) 5 SCC 583 : (1995) 3 SCR 139 Supp : (1995) 2 UJ…

Service Matters

Legal assistance – Disciplinary proceedings – Assistance of legal practitioner – Assistance of legal practitioner barred under the Regulations – Only Govt. employee allowed to assist the delinquent – High Court directing the authority to allow assistance of retired employee – Though he is not a legal practitioner who is prohibited to appear to assist the delinquent, it amounts to permitting the retired employee to have regular practice

  AIR 1997 SC 2982 : (1997) 6 JT 447 : (1997) 2 LLJ 825 : (1997) 5 SCALE 14 : (1997) 6 SCC 380 : (1997) SCC(L&S) 1473 :…

Service Matters

Seniority – Absorption – Counting of services rendered by deputationist in the parent department – Held: Any Rule, Regulation or Executive Instructions which has the effect of taking away the service rendered by deputationist in an equivalent cadre in the department while counting his seniority in the deputed post would be violative of Articles 14 and 16 of the Constitution.

  AIR 2000 SC 594 : (2000) 85 FLR 305 : (1999) 9 JT 597 : (1999) 7 SCALE 466 : (2000) 1 SCC 644 : (2000) SCC(L&S) 213 :…

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