Judgment Search Results Home > Cases Phrase: bombay lotteries control and tax and prize competitions tax act 1958 maharashtra Page 1 of about 2,152 results (1.012 seconds)

Govt. of Manipur Vs. State of Punjab and Another

Court : Punjab and Haryana

Reported in : AIR1997P& H28

..... bombay lotteries (control and tax) and prize competition (tax) act, 1958 is an act to control and tax lotteries and prize competition in the state of maharashtra ..... (air 1984 sc 1542) (supra) was that exemption from the applicability of the bombay lotteries (control and tax) and prize competition (tax) act, 1958 to the lotteries specially authorised by the state of maharashtra was discriminatory and that the exemption should be extended to alt lotteries authorised by the government of any state whatsoever. ..... in the case of lotteries authorised by the government of maharashtra, the government of maharashtra may retain to itself all necessary powers for the regulation and control and the prevention of misuse of funds and exploitation of guideless members of ..... the act contains detailed provisions for the licencing, regulation and control of lotteries within state of maharashtra. ..... (supra), their lordships went on to hold that the legislature of maharashtra was competent to regulate and control the sale and distribution of the 'state authorised lotteries' as against the 'state organised lotteries'. ..... legislature could not exercise powers with regard to the state 'organised' lotteries, whereas it could exercise its powers for the regulation and control of the state 'authorised' lotteries within the state of maharashtra.10. ..... the reason for exempting lotteries authorised by the government of maharashtra from the applicability of the act and not lotteries authorised by the government of other .....

iqbal Chand Khurana and anr. Etc. Etc. Vs. State of Bihar and ors. Etc ...

Court : Patna

..... the bombay lotteries (control and tax) and prize competition (tax) act, 1958 is an act to control and tax lotteries and prize competition in the state of maharashtra. ..... beyondcontroversy and the maharashtra legislaturehas acknowledged the position as indeed itmust in section 32 of the bombay lotteries(control and tax) and prize competitions(tax) act, 1958. ..... act to control and taxlotteries and to tax price competitions in thestate of maharashtra. ..... in the case of lotteries authorised by the government of maharashtra, the government of maharashtra may retain to itself all necessary powers for the regulation and control and the prevention of misuse of funds and exploitation of guideless members ..... act contains detailed provisions for the licensing, regulation and control of lotteries within state of maharashtra ..... the reason for exempting lotteries authorised by the government of maharashtra from the applicability of the act and not lotteries authorised by the governments of other ..... (ibid), there was a section in the maharashtra act, namely, section 32(b) which expressly provided that nothing in the maharashtra act shall apply to 'a lottery organised by the central government or a state ..... for the petitioners, was that the exemption from the applicability of the act granted to lotteries 'specially authorised by the state government', that is, by the government of maharashtra was discriminatory; the exemption should be extended to all lotteries authorised by the government of any state whatsoever. .....

Maruthi Agencies, Represented by Its Proprietor Vs. the State of Tamil ...

Court : Chennai

Reported in : (1997)1MLJ589

..... . this much is beyond controversy and the maharashtra legislature has acknowledged the position, as indeed it must, in section 32 of the bombay lotteries (control and tax) and prize competitions (tax) act, 1958 ..... . it is an act to control and tax lotteries and to tax prize competitions in the state of maharashtra ..... this government in the government order 2nd read above ordered that the lottery tickets of the government of tamil nadu, west bengal, kerala, uttar pradesh, maharashtra and kamataka which satisfy the basis and essential concomitants laid down by the supreme court be permitted for sale within the state of tamil nadu and that the other state governments which intend to have their lottery tickets sold in this state shall make an application in the prescribed format ..... to the secretary to government, home department, government of tamil nadu so as to verify whether those lotteries conform to the norms prescribed by the .....

Dinesh Gurjar Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : 1999(2)MPLJ649

..... much is beyond controversy and the maharashtra legislature has acknowledged the position as indeed it must, in section 32 of the bombay lotteries (control and tax) and prize competition (tax) act, 1958. ..... is an act to control and tax lotteries and to tax prize competitions in the state of maharashtra. ..... does not entrench upon the legislative power of the parliament, as such the action of the authorities of the government of karnataka in seizing the lottery tickets of lottery conducted by the royal government of bhutan are valid and are well within the ambit of the act, as such the same do not travel beyond the authority of the state and do not infringe or affect the trade and commerce relationship between the government of india and the royal government of bhutan. ..... connection, earlier the government of india had issued ordinance and now the parliament has enacted the act called 'the lotteries (regulation) act, 1998', though we are presently not concerned with this act because the question before us is with regard to implementation of international agreement entered into between the republic of india and government of bhutan with regard to sale of bhutan lotteries in india. ..... main purpose for enacting this act was that the business of lotteries was having a detrimental social and economic impact particularly on the poorer section of the society, leading to serious adverse effect on public order and they were becoming habitual of participating in lotteries losing their hard earned money .....

J.K. Bharati Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Reported in : AIR1984SC1542; 1984(2)SCALE53; (1984)3SCC704; [1985]1SCR201; 1984(16)LC1126(SC)

..... the bombay lotteries (control and tax) and prize competition (tax) act, 1958 is an act to control and tax lotteries and prize competition in the state of maharashtra. ..... in the case of lotteries authorised by the government of maharashtra, the government of maharashtra may retain to itself all necessary powers for the regulation and control and the prevention of misuse of funds and exploitation of guileless members of the public in the case of lotteries authorised by the governments of other states it may be difficult and even impossible for the government of maharashtra to take adequate regulatory steps to prevent abuse of the authority given by governments of other states to non-governmental agencies to organise lotteries. ..... ' the act contains detailed provisions for the licencing, regulation and control of lotteries within state of maharashtra. ..... article 14 of the constitution is invoked in aid of the submission; the reason for exempting lotteries authorised by the government of maharashtra, from the applicability of the act and not lotteries authorised by the governments of other states is patent. ..... chitale, learned counsel for the petitioners, was that the exemption from the applicability of the act granted to lotteries 'especially authorised by the state government', that is, by the government of maharashtra, was discriminatory; the exemption should be extended to all lotteries authorised by the government of any state whatsoever. .....

State of Maharashtra Vs. Shivji and Others

Court : Mumbai

Reported in : [1990]68CompCas246(Bom)

..... a division bench of this court (to which one of us was a party) had occasion to deal with a somewhat a similar scheme in the context of the bombay lotteries (control and tax) and prize competitions (tax) act, 1958, in the case of santosh enterprises v. ..... following purposes, namely :-(i) giving or awarding periodically or otherwise to a specified number of subscribers as determined by lot, draw or in any other manner, prizes or gifts in cash or in kind, whether or not the recipient of the prize on gifts is under a liability to make any further payment in respect of such scheme or arrangement; (ii) refunding to the subscribes or such of them as have not won any prize or gift, the whole or part of the subscriptions, contributions or other monies collected, with or without any bonus, premium, interest ..... the trial court came to the conclusion that under the scheme, there was guarantee of delivery of a motor cycle to every members, that there was a chance for poor people to get a motor cycle at negligible and/or low price and on instalments, that the amount deposited with the promoters was safe with them and, under the circumstances, it cannot be said that the accused persons - the partners of the company - had contravened any provisions of the ..... state of maharashtra (criminal writ petition nos. .....

Kamal Agency Vs. the State of Maharashtra

Court : Mumbai

Reported in : (1970)72BOMLR928a

..... there exists in the respondent state the bombay lotteries (control and tax) and prize competitions (tax) act, 1958, hereinafter referred as 'the bombay lotteries act'. ..... letter appears to have been written in pursuance of an inquiry made on behalf of the respondent state and in answer it is stated that it was only in the case of maharashtra lottery that a specific order permitting the state government to conduct such a lottery and entrusting to them the executive power of the union in respect of that lottery was issued and that since no other state government had requested for an authorisation, such an order had not been issued in the case of state lottery organised by them. ..... question raised by this petition is : whether a state government has power or authority to prevent sale of or dealings in tickets of state lotteries organised and conducted by any other state in the union of india in so far as such sales or dealings take place within the territory of the state of maharashtra, which is the respondent in this petition.3. ..... this is a petition by prayer (b) of which the petitioners pray for a writ of mandamus under article 22(5) of the constitution of india against the state of maharashtra ordering the respondents to forbear from doing any act or thing so as to prevent, obstruct or interfere in any manner with the free and unrestricted sale arid distribution of and/or dealings in lottery tickets of lotteries organised or conducted by any other state in india by the petitioners.2. .....

Kamal Agency and ors. Vs. the State of Maharashtra

Court : Mumbai

Reported in : AIR1971Bom332; (1970)72BOMLR928

..... there exists in the respondent state the bombay lotteries (control and tax) and prize competitions (tax) act. ..... (4) lottery is per se gambling and is not trade or business or commerce and is therefore not entitled to protection under article 19(1)(g) or article 301 of the constitution of india, nor has a state any executive power in respect thereof under article 298; and(5) what are excepted under section 32 (b) of the bombay lotteries act are lotteries lawfully organised by a state and therefore, unless a lottery organised by another state is lawful, in the sense that it is authorised, the respondent state is entitled to take action against or in respect of it under the provisions of the bombay lotteries act.13. ..... this is a petition by prayer (b) of which the petitioners pray for a writ of mandamus under article 226 of the constitution of india against the state of maharashtra ordering the respondents to forbear from doing any act or thing so as to prevent, obstruct or interfere in any manner with the free and unrestricted sale and distribution of and/or leadings in lottery tickets of lotteries organised or conducted by any other state in india by the petitioners.2. ..... 1958, hereinafter referred as 'the bombay lotteries act'. .....

Shamadhan Trading (P) Ltd. Vs. State of Karnataka, Department of Parli ...

Court : Karnataka

Reported in : 2008(2)KarLJ509; ILR2007(4)Kar5014; 2007(4)KCCR2628

..... not enacted any law covering the subject of tax on entertainment, amusements, betting and gambling as the said subject falls under entry 62 of list ii.while examining the similar situation in the matter relating to bombay lotteries and prize competitions control and tax act, 1948 which provided for control on lotteries and to levy tax on lotteries and prize competitions is the state of bombay and also on prize competitions contained in newspapers and other publication printed and published outside bombay, the hon'ble supreme court in the case of state of bombay v. r.m.d. ..... said matter was relating to regulation of lotteries in maharashtra state by prohibiting the other state lotteries in maharashtra.in the case of state of haryana v ..... as there was no parliamentary legislation banning of the lotteries in maharashtra state, the high court struck down the order ..... before the apex court was whether ban can be imposed by the state of maharashtra, on sale of lottery tickets within the state of maharashtra, conducted by the other states. ..... maharashtra reported in : [1984]2scr440 that the expression 'betting and gambling' includes and has always been understood to have included the conduct of lotteries ..... this context, the apex court held that the state cannot impose ban on the sale of lotteries conducted by the government of other states within the state of maharashtra as the regulation of lotteries is the subject to be exclusively dealt with by the parliamentary legislation traceable to entry 40 .....

State of Mizoram, Rep. by Its Director, Mizoram State Lotteries, Gover ...

Court : Chennai

Reported in : [2003]131STC56(Mad)

..... one such law was enacted by the state of maharashtra, hitherto called bombay lotteries and prize competitions control and tax act, 1948. ..... has got only prospective operation from 9.1.2003 and from that date on wards, no lottery ticket, either of state of tamil nadu or other states, shall be authenticated or subjected to sales tax; (iii) all such lottery tickets, either of the state of tamil nadu or of other states and which have suffered the sales tax under the tamil nadu general sales tax act upto 8.1.2003, can be transferred by the sole agents to sub-agents (retailers) and they, in turn, to the individual purchasers; (iv) the ..... appropriate authority/ies are directed to conduct draws of the lottery tickets mentioned in clause (iii) above; (v) by conducting such ..... once the lottery tickets are subjected to sales tax and authenticated by the concerned commercial tax officer, the sole agents or the retailers are entitled to sell the same to individuals and there is no power for any authority either under the lotteries act or the rules framed thereunder, to nullify the said tickets. .....