Judgment Search Results Home > Cases Phrase: bombay lotteries control and tax and prize competitions tax act 1958 maharashtra section 7 licences Page 1 of about 219 results (0.108 seconds)

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)

..... in the state of maharashtra, of tickets of all lotteries organised by any agency whatsover other than the government of india or the government of a state.2. 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. section 3 ..... of the act declares : 'save as provided by the act, all lotteries are unlawful.' the act contains detailed provisions for the ..... 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 .....

Govt. of Manipur Vs. State of Punjab and Another

Court : Punjab and Haryana

Reported in : AIR1997P& H28

..... aid of this submission. this contention was negatived by holding as under:--'2. 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. section 3 of the act declares : 'save as provided by the act, all ..... . 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. article 14 of the constitution was invoked in .....

Kamal Agency Vs. the State of Maharashtra

Court : Mumbai

Reported in : (1970)72BOMLR928a

..... lotteries are unlawful.' material portions of section 32 are :32. nothing in this act shall apply to -...(b ..... . the third petitioner also sells within the territory of the respondent state tickets of lotteries organised and conducted by many other states of the union of india.5. 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'. section 8 of the act provides : 'save as provided by this act, all .....

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

Court : Karnataka

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

..... 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. chamarbavgawala and anr. ..... or provisions of an enactment, has to ascertain the meaning and intention of legislature from the language used in the statute itself.merely because the lotteries are controlled and regulated by the centre under entry 40 of list i, the state is not deprived from its legitimate power to legislate within its .....

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

Court : Chennai

Reported in : [2003]131STC56(Mad)

..... to gambling. there was no such law enacted by the centre but states had enacted the laws. one such law was enacted by the state of maharashtra, hitherto called bombay lotteries and prize competitions control and tax act, 1948. the validity of the act was challenged and so also the taxing provisions contained in section 12-a thereof. the challenge to the act ..... . r.m.d. chamarbaugwala : popularly called as r.m.d.c. case, reversed the judgement of the bombay high court. the above judgment is of the constitutional bench and the issue relating to the nature of trade in lotteries was comprehensively dealt with holding that lottery is a gamble and cannot be regarded as a trade or commerce in common parlance and neither .....

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

Court : Patna

..... by any agency whatsoever otherthan the government of india or the government of a state. (para 1) 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. section 3 of the act declares: 'save as provided by ..... 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. it is an act to control and taxlotteries and to tax price competitions in thestate of maharashtra. section 32(b) expresslyprovides that nothing in the ..... persons participating in the chances of a prize by purchasing ticket. (c) 'promoters' in relation to a lottery includes an organiser or any person having control on the conduct of a lottery. 3. ban on lottery -- notwithstanding any agreement or contract entered into by the state government with any person, no person shall be .....

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

Court : Chennai

Reported in : (1997)1MLJ589

..... it is an act to control and tax lotteries and to tax prize competitions in the state of maharashtra. section 32(b) expressly provides that nothing in the ..... that no legislature of a state can make a law touching lotteries organised by the government of india or the government of a state. 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. ..... act shall apply to 'a lottery organised by the central government or a state government', this, as we said, .....

Kamal Agency and ors. Vs. the State of Maharashtra

Court : Mumbai

Reported in : AIR1971Bom332; (1970)72BOMLR928

..... lotteries are unlawful'. material portions of section 32 are:--'32. nothing in this act shall apply to--xxx ..... . the third petitioner also sells within the territory of the respondent state tickets of lotteries organised and conducted by many other states of the union of india.5. 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'. section 3 of the act provides: 'save as provided by this act, all .....

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

Court : Madhya Pradesh

Reported in : 1999(2)MPLJ649

..... is an act to control and tax lotteries and to tax prize competitions in the state of maharashtra. section 32(b) expressly provides that nothing in the ..... that no legislature of a state can make a law touching lotteries organised by the government of india or the government of a state. 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 competition (tax) act, 1958. it ..... act shall apply to 'a lottery organised by the central government or a state government'. this, as we said, is .....

State of Maharashtra Vs. Shivji and Others

Court : Mumbai

Reported in : [1990]68CompCas246(Bom)

..... .'15. 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. state of maharashtra (criminal writ petition nos. 49 and 51 of 1985, ..... remaining members were entitled to get a plot/article at a specified price or refund without interest of the amounts deposited. this court held that the scheme was a 'lottery' within the meaning of section 2(1) of the said act. an argument similar to the one which is advanced before us in support of an order of ..... kind of arrangement under which money are collected by way of subscriptions, contributions, etc., and prizes, gifts etc., are awarded. the prize chit is really a form of lottery. its basic feature is that the foreman or promoters who ostensibly charge no commission collects regular subscriptions from the members. once the members gets the prize, he is very .....