Judgment Search Results Home > Cases Phrase: bombay lotteries control and tax and prize competitions tax act 1958 maharashtra section 21 power of investigation Page 1 of about 138 results (0.457 seconds)

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'. ..... to have been fulfilled by the state whose lottery tickets are being sold and distributed within the territory of the respondent state ;(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 801 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 ..... that 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. .....

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

Court : Karnataka

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

..... 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. ..... lotteries and not taxes; that the central act merely regulates the conduct of the lottery and it has nothing to do with the tax on lottery; that the tax imposed is on betting and gambling and not on lottery tickets; no entry is found either in list i or list iii to enable the parliament to enact taxing laws relating to betting and gambling; that the draw is only a measure of taxation and that therefore it cannot be construed act to mean that the tax is imposed on draw itself as is clear from the plain reading of provisions of section 6(1) of the state act ..... thus the subject of 'betting and gambling' given in entry 34 of list ii and the taxes on betting and gambling as given in entry 62 of list ii have to be read separately as separate powers and therefore when control and regulation of prize competitions was surrendered to parliament by the resolutions above quoted the power to tax under entry 62 of list ii, which is a separate .....

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

Court : Chennai

Reported in : [2003]131STC56(Mad)

..... such law was enacted by the state of maharashtra, hitherto called bombay lotteries and prize competitions control and tax act, 1948. ..... the contention that such delegation of subordinate legislation amounts to abdication of essential legislative functions on the premise it is unguided, uncontrolled and conferring unbridled and uncanalised power, the supreme court held that there are sufficient guidelines in the act itself and there are checks and balances by pointing out the defect in section 5 of the act, by which the parliament authorises the states to ban the lottery tickets of other states. ..... the lotteries act confers rule making powers both on the central government as also the state government under section 11 and 12 ..... case dated 7.5.1999 (referred supra), it was resolved to ban all lotteries, including the lotteries run by the government of tamil nadu, in exercise of the powers under section 5 of the lotteries act.12. ..... further submits that once the tickets are sold while lotteries scheme are in operation and in accordance with the provisions of the lotteries act, the state government has got no power to interfere in the further process, and that further process has to go on, and only the central government under section 6 of the act can intervene should it find that the lotteries are being organised in contravention of sections 4 or 5 of the act. ..... tamil nadu framed rules in exercise of powers under section 12 of the act, titled tamil nadu state lotteries (regulation) rules, 2002. .....

Govt. of Manipur Vs. State of Punjab and Another

Court : Punjab and Haryana

Reported in : AIR1997P& H28

..... 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. ..... bharati's case (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. ..... on the basis of ex parte investigation held, the director, punjab state lotteries, found that the lotteries run by the petitioner are not state organised lotteries.in order to do justice between the parties and to adjudicate the matter judicially, we grant one more opportunity to the petitioner to appear before the director, punjab state lotteries, punjab, and render his explanation qua the queries raised in the two letters written by the director, punjab state lotteries to him. ..... 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 public. ..... section 3 of the act declares : 'save as provided by the act, all lotteries are unlawful'. .....

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

Court : Patna

..... this much is 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. ..... therefore, we said, in the absence of praliamentary legislation, the government of every state had the unrestricted right to organise lotteries and this right was not subject to the executive and legislative powers of other states. ..... 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 public. ..... if a state law or any portion of it comes within the union list, whether any such law has been made by the parliament in exercise of its power or not is immaterial andfor that reason itself, it shall not confer any power on the state legislature to enact a law which is undoubtedly comes within the scope of list i. ..... even so, we held article 298 of the constitution left the government of a state free to carry on any trade or business in respect of which it may not have the power to make laws, but that the power to carry on such trade or business shall be subject to legislation by parliament. ..... ' (para 7) 'that the alleged agreements with other state and the petitioners cannot operate in the state of bihar or cut down the legislative power of the state of bihar under entry no. .....

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 ..... . the contention of the petitioners is that instant lottery is also a lottery which falls within entry 40 of list i of the seventh schedule of the constitution and, therefore, the state government has no power to ban the instant lottery, and no permission is required to be obtained from the state for selling the lottery tickets of states organised lottery in that state, as every state is en-titled to organise the state lotteries and sell, the tickets of such lotteries in another state.18 ..... . we must also point out here that it is one of the contentions of the petitioners that no separate permission is required for conducting instant and single digit lotteries, that the necessary permission granted by the state of tamil nadu to run the lotteries would also include instant lottery and single digit lottery organised by the government and, therefore, it is outside the purview of the legislative or executive power of the state of tamil nadu to interfere with sale of lottery tickets of the lotteries organised by the states of manipur, .....

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. ..... 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. ..... ' the act contains detailed provisions for the licencing, regulation and control of lotteries within 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. ..... by section 32 (c), it is provided that nothing in the act shall apply to 'a lottery specially authorised by the state government. ..... section 3 of the act declares : 'save as provided by the act, all lotteries are unlawful. .....

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'. .....

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

Court : Madhya Pradesh

Reported in : 1999(2)MPLJ649

..... 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. ..... 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 ..... after referring to entry 40 of list i of the seventh schedule of the constitution of india, which relates to lotteries organised by the government of india or the government of a state, and entry 34 list ii of the seventh schedule of the constitution relating to state which speaks of betting and gambling, came to the conclusion that by virtue of the powers of the state, the sale of lottery in the state of madhya pradesh can be prohibited by the state. ..... learned counsel invited our attention to article 253 of the constitution which says that notwithstanding anything in the foregoing provisions of this chapter, parliament has power to make any law for the whole or any part of the territory of india for implementing any treaty, agreement or convention with any other country or countries or any decision made at any international conference, .....

State of Maharashtra Vs. Shivji and Others

Court : Mumbai

Reported in : [1990]68CompCas246(Bom)

..... 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. ..... acquittal from an offence of promoting a 'prize chit' in contravention of section 3 and punishable under section 4 of the prize chits and money circulation scheme (banning) act, 1978 ('the act'), the state has filed the present appeal with leave under section 378 of the code of criminal procedure. ..... 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 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 ..... of maharashtra (criminal .....