Judgment Search Results Home > Cases Phrase: lotteries regulation act 1998 section 4 conditions subject to which lotteries may be organized etc Page 8 of about 698 results (0.414 seconds)

Mysore Race Club Limited Vs. The State Of Karnataka

Court : Karnataka

..... lottery run by state governments means a lottery not allowed to be sold in any state other than the organizing state; (b) lottery authorized by state government means a lottery which is authorized to be sold in state(s) other than the organizing state also; and (c) organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the lotteries (regulation ..... section 4-a is designed to bring a levy into existence which is divorced from the sale subject to tax under the act, it falls foul with the legislative competence under entry 54 of list ii of schedule vii so also notification annexure 3 to the extent it is intended to levy tax on first point sale with reference to price which could be charged in respect of a subsequent sale which ..... to be determined statutorily and the state legislature has taken into account the fact that the actual consideration at the first point tax may be lesser than the maximum retail price that may be charged ultimately from the consumer at the last point sale as provided for abatement of mrp by reducing therefrom the sum ..... chance or a right to a conditional benefit of winning a prize ..... 1998 ..... which the club was established is to carry on the business of race-club, in particular the running of horse- races, steeplechases or races of any other kind and for any kind of athletic sports and for playing their own games of cricket, bowls, golf, lawn tennis, polo or any other kind of games or amusement, recreation, sport or entertainment .....

Bangalore Turf Club Limited Vs. The State Of Karnataka

Court : Karnataka

..... lottery run by state governments means a lottery not allowed to be sold in any state other than the organizing state; (b) lottery authorized by state government means a lottery which is authorized to be sold in state(s) other than the organizing state also; and (c) organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the lotteries (regulation ..... section 4-a is designed to bring a levy into existence which is divorced from the sale subject to tax under the act, it falls foul with the legislative competence under entry 54 of list ii of schedule vii so also notification annexure 3 to the extent it is intended to levy tax on first point sale with reference to price which could be charged in respect of a subsequent sale which ..... to be determined statutorily and the state legislature has taken into account the fact that the actual consideration at the first point tax may be lesser than the maximum retail price that may be charged ultimately from the consumer at the last point sale as provided for abatement of mrp by reducing therefrom the sum ..... chance or a right to a conditional benefit of winning a prize ..... 1998 ..... which the club was established is to carry on the business of race-club, in particular the running of horse- races, steeplechases or races of any other kind and for any kind of athletic sports and for playing their own games of cricket, bowls, golf, lawn tennis, polo or any other kind of games or amusement, recreation, sport or entertainment .....

Mahaveer Kumar JaIn Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (1993)45ITD634(JP.)

..... (1) subject to the provisions of this act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which - (a) is received or is deemed to be received in india in such year by or on behalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in india during such year; or provided that, in the case of a person not ordinarily resident in india within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside india shall not be so included ..... prior to this notification the position obviously was that an assessee, as per definition of the term in clause (v) of rule 2 of the sikkim regulation 1948, was not at all liable to pay any sort of income-tax on winnings from sikkim state lottery. ..... (ii) if the assessee's ground on the above claim is admitted for adjudication by the hon'ble itat a finding may also be given to hold that the tax charged by the sikkim state was merely a local tax and not the it deducted or paid under the it act and hence the assessee had made a false claim under section 199 for tds amounting to rs. ..... likewise clause (n) restricts the application of such enactments to the territories in the state of sikkim as may be in force in a state in india on 26-4-1975 unless the president of india is pleased to extend such enactment by public notification to the territories comprising the state of sikkim. .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Union of ...

Court : Kolkata

Reported in : [1987]61CompCas628(Cal),91CWN596

..... the chance element is not the core or substance or the true nature of the prohibited activities under section 2(e)(iii) the supreme court upheld the validity of the act knowing fully well that it covers miscellaneous non-banking companies conducting savings schemes with or without prize element previously regulated by the statutory directions of the reserve bank of 1973 and 1977 ; and (iv) there is no decision ..... with an argument regarding the legislative competence and it was held that the field of legislation was not lottery by itself but the wider field of contract with sinister features associated with money circulation and prize ..... but the word ' include' is susceptible of another construction which may become imperative, if the context of the act is sufficient to show that it was not merely employed ..... bank of india under the provisions of the said miscellaneous non-banking companies (reserve bank) directions, 1973, but they did so subject to their claim that the business carried on by them did not come within the mischief of the provisions of the said directions. ..... each certificate holder or subscriber on the terms and conditions set out in the respective certificate. ..... 's speech referred to hereinbefore that the said act was intended to ban the promotion and conduct of prize chits and money circulation schemes--the prize chits having got a prize element as an essential ingredient though such schemes may go by different names like prize chits, benefit/savings schemes, lucky draws, etc.32. .....

A.John Kennedy Vs. State of Kerala

Court : Kerala

..... findings in ext.p9 is that ext.p3 letter issued by the royal government of bhutan to the 4th respondent contains a reference about the notification issued under rule 3 (2) and (3) of the lotteries regulation rules, 2010, which is dated 05-04-2010. ..... day being a holiday, on the immediate next working day, to the assistant commissioner a statement containing such particulars, as may be prescribed relating to the draws to be conducted during the month commencing from the next succeeding month and shall pay in advance the full amount of tax payable by him under this act, in respect of the draws shown in the statement and the amount so payable shall for the purpose of section 12, be deemed to be an amount due under this ..... it is also pointed out that there is a pre- condition for deposit of the entire amount of penalty inorder to entertain the appeal, which makes the appellate remedy onerous. ..... further contention is that the penalty was imposed only on the directions of respondents 1 to 3 and the petitioner cannot expect a fair decision and justifiable interference by the appellate authority, who is subject to administrative and supervisory control of respondents 1 to 3. .....

Aalok Jagga vs.union of India & Ors.

Court : Delhi

..... however, in exercise of the power conferred upon it under section 5 of the lotteries (regulation) act, 1998 a declaration was made that the state of karnataka shall be a free zone from online and internet lotteries ..... nos.2924/2014 & 2999/2014 page 94 of 169 for purposes subservient to agriculture, nor shall the permission to erect or re-erect any such building be made subject to any conditions other than those which may be necessary to ensure that the building will be sued solely for agricultural purposes ..... in order to verify the distance of housing cum retail project named as "camelot" from sukhna wildlife sanctuary and the status of construction at site, a team of officers from different departments / organizations alongwith the representative of m/s tata housing development company visited the project site at 12.00 noon on 10th january, 2011 ..... simultaneously, it was also decided to evolve a policy framework which would permit the setting up of institutions related to education, health etc ..... the proposed project and also the entire area which is ecologically fragile apart from resulting in extreme pressure on the natural resources like water, electricity, transport, etc. ..... nos.2924/2014 & 2999/2014 page 39 of 169 to incidental between a state in the capacity of an employer in a factory, a manufacturer of goods subject to excise duty, a holder of a permit to run a stage carriage, a trader or businessman carrying on business not the ordinary functions of government, a consumer of railway services etc. .....

Subhash Kumar Manwani Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : AIR2000MP109; 2000(1)MPLJ153

..... lotteries (regulation) act, 1998 ..... object of legislation on the subject of lotteries as permitted in the state and central list as under (para 35 of air):'what is the reason for gambling to be legitimized, if in a given situation it has to be for a wider and purposeful objectives which leads to imposing conditions to reduce its evil consequences as suggested by this court through suman enterprises (1994 (4) scc 217) (supra), adopted through section 4 of the impugned act, does it lose its original ..... enterprises (supra), it is clear that the nature of the agreement for payment of a prize won on a lottery ticket continues to be in the nature of a wager to which the provisions of section 30 of the contract act would be applicable irrespective of the fact that in order to check, reduce or control the evil of such gambling both centre and the ..... state nor the central act would take out the nature of the agreement for payment of prize money on a lottery ticket from the category of it being a 'wagering contract' which the civil court has to declare as void under the provisions of section 30 of the contract act. ..... that the measures provided in the state and central legislations are only to inculcate faith to the participants of the state lotteries that it is being conducted fairly with no possibility of fraud, misappropriation or deceit and assure the hopeful recipients of high ..... as we have said, a gambling may be taxed and may be authorised for a specified purpose, but it would not attain the .....

Sarin Memorial Legal Aid Foundation vs.state of Punjab & Ors.

Court : Delhi

..... however, in exercise of the power conferred upon it under section 5 of the lotteries (regulation) act, 1998 a declaration was made that the state of karnataka shall be a free zone from online and internet lotteries ..... nos.2924/2014 & 2999/2014 page 94 of 169 for purposes subservient to agriculture, nor shall the permission to erect or re-erect any such building be made subject to any conditions other than those which may be necessary to ensure that the building will be sued solely for agricultural purposes ..... in order to verify the distance of housing cum retail project named as "camelot" from sukhna wildlife sanctuary and the status of construction at site, a team of officers from different departments / organizations alongwith the representative of m/s tata housing development company visited the project site at 12.00 noon on 10th january, 2011 ..... simultaneously, it was also decided to evolve a policy framework which would permit the setting up of institutions related to education, health etc ..... the proposed project and also the entire area which is ecologically fragile apart from resulting in extreme pressure on the natural resources like water, electricity, transport, etc. ..... nos.2924/2014 & 2999/2014 page 39 of 169 to incidental between a state in the capacity of an employer in a factory, a manufacturer of goods subject to excise duty, a holder of a permit to run a stage carriage, a trader or businessman carrying on business not the ordinary functions of government, a consumer of railway services etc. .....

Burton Vs. United States

Court : US Supreme Court

..... of the united states" refers only to offices created by, or existing under the direct authority of, the national government, as organized under the constitution, and not to offices the appointments to which are made by the states, acting separately, albeit proceeding, in respect of such appointments, under the sanction of that instrument. ..... drawn to his or its order or in his or its favor, or to the agent of any such person or company, whether such agent is acting as an individual or as a firm, bank, corporation, or association of any kind, and may provide by regulation for the return to the remitters of the sums named in such money orders. . . . ..... the fact that the accused was in new york when the lottery circulars were mailed, and not personally present in illinois when the offense was completed by the delivery there of the lottery circulars to the person to whom they were sent, was ..... following an enumeration of subjects is that they are to be held as meaning any other matter or thing of a like or similar nature to those already named, so that all subjects of that kind may be included, and ..... louis to chicago, explained to the latter the affairs and condition of the company and invited the defendant to become counsel with him for the company; that, as the ..... of the united states, by any officer or person authorized to make contracts on behalf of the united states, and every person violating this section was to be deemed guilty of a misdemeanor, and fined three thousand dollars. ..... etc. .....

M.S. Associates and anr. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... proper exercise of the discretion of the court, and that in a matter which is thus permanently one of discretion, it is not possible or even if it were, it would not be desirable to lay down inflexible rules which should be applied with viscidity in every case which comes up before the court.7. in b.r. enterprises (supra), the issue raised was interse between two distinct sets of state, one challenging and the other upholding certain provisions of the lotteries (regulation) ordinance 1997, which later on became the lotteries (regulation) act, 1998 ..... interim order it should be careful to see that the statutory functionaries specifically and specifically constituted for the purpose are not denuded of powers and authority to initially decide the matter and ensure that ultimate relief which may or may not be finally granted in the writ petition is accorded to the writ petitioner even at the threshold by the interim protection, granted.12 ..... . similarly, the plea of limitation, which has been raised by the learned counsel for the petitioners in reference to section 73 of the act, although, the plea is further subject to the proviso to said section and in the impugned show cause notice, there is indication of the factors likely to be covered by the said proviso, it will also be open for the petitioners to urge the said plea by responding to the show cause notice.11 ..... . business auxiliary services (bas) on the basis of the terms and conditions incorporated in the agreement executed with the state .....