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Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301

..... the purview of group 924 class 924(9) and sub- class 924(9)(0) which is in the following terms:other recreational activities includes fairs and shows of a recreational nature; management and operation of lotteries (bulk and retail sale of lottery tickets are included under wholesale and retail sale respectively); gambling and betting activities; activities of casinos; booking agency activities in connection with theatrical productions or other entertainment attractions, recreational fishing and other recreational ..... reported in : [1989]178itr97(sc) , in terms whereof whereas, on the one hand, service tax can be levied on the services provided by the respondent to the government of sikkim in promoting and marketing of lotteries; the state government is also empowered to impose tax on the organization and conduct of lotteries in the state in exercise of its powers under entries 34 and 62 of the list ii of the seventh schedule read with articles 245 and 246 of the constitution of india, despite the fact ..... (ii) as united nations-central product classification (un-cpc) heading 96920 contains `gambling and betting' services and covers `organization of lotteries' and, thus, the activities of organizing lotteries being internationally recognized, should be considered as a service and, thus, the high court committed a serious illegality in relying upon the decision of this court in sunrise associates v. .....

M/S. B.R. Enterprises Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : AIR1999SC1867; JT1999(3)SC431; 1999(3)SCALE171; [1999]2SCR1111

..... other than 'trade' would be 'business' of that state, which would be apart from the 'trade' which thus, in our opinion, would include activity, to run state lotteries section thus, the sale of lottery tickets by the state government, even if not trade as understood in common parlance as it is gambling, still it would be covered within the executive power of the state under ..... day aforesaid, no person shall in the said territories, publicly or privately, keep an office or place for the purpose of drawing any lottery not authorised by government, or shall have any such lottery drawn, or shall knowingly suffer any such lottery to the drawn in his or her house; and any person so offending shall for every such offence, upon conviction, before a justice ..... all this, in india and in other countries this battle to overcome the effect of its pernicious nature goes on which led to in some countries completely banning the lotterie section so, lotteries continue to be mark of interrogation and never looked upon as a fair or universally accepted way to collect fund section it is true that for a public purpose ..... legislative power of the parliament without any guideline section dealing with discrimination, it is submitted, though it impose restrictions on the lotteries organised by the state government, it does not impose any restrictions on the bhutan lotterie section reference was made to the treaty agreement dated 28th february, 1995 between the government of india and the kingdom of bhutan .....

State of Goa and Others Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR1997Kant161

..... first respondent contends that if the scheme or arrangement formulated by the first petitioner did not amount to a 'lottery' organised by a state, it could regulate or prohibit the sale of tickets under such a scheme; and that in this case, the scheme relating to the instant lottery though called as a 'lottery, is in fact, not a 'lottery' and, therefore, it will not be covered by entry 40 of list i and consequently, it will fall within the regulatory control of the state within whose territories, the tickets are ..... while a new form of gambling which is intended to replace a less desirable form of gambling, and answering the requirements of a 'lottery' may be unexceptionable, a new form of gambling, under the guise of 'lottery', which does notfulfil the essential requirements of a lottery, and which increases the gambling instincts and makes the participants addicted to gambling, can certainly be prevented by a state. ..... ' 3.2 in suman enterprises, thesupreme court laid down the following basic and essential characteristics of a state organized lottery:'(a) the lottery tickets which bear the imprints and logo of the state must be printed by the state government or directly at the instance of the state government, so as to ensure its authenticity and genuineness and to ensure that any possibility of .....

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

Court : Patna

..... scope of the said principle in our various decisions, including the 'degraded forest land case' and the delhi cloth and general mills' case, 10.4 so far as the other contention in the written argument that the lottery must be organised by the government of a state to claim exemption from the purview of list i is concerned, there is no difference of opinion regarding the same and for this purpose i have referred to the two supreme ..... or attempts to send, out of bihar state any money or valuable things received in respect of the sale or distribution of any ticket, coupon or other document for use inthis lottery; or (f) uses any premises, or causes or knowingly permits any premises to be used for purpose connected with the promotion or conduct of the lottery; or (g) causes or procures or attempts to procure any person to do any of the above mentioned acts, he shall be punished with rigorous imprisonment for a term which mayextend ..... purpose of sale or distribution any ticket, coupon or other document for use in the lottery; or (c) prints, publishes or distributes or has in his possession for the purpose or publication distribution- (i) any advertisement of the lottery; or (ii) any list (whether complete or not) or prise winners in the lottery; or (iii) any such matter description of, or otherwise relating to the lottery as is calculated to act as an inducement to persons to participate in the lottery; (d) brings, or invites any person to send into the territories of bihar state, .....

M.S. Hameed and ors. Vs. Director of State Lotteries and ors.

Court : Kerala

Reported in : [2001]249ITR186(Ker)

..... you as follows : section 194g of the income-tax act, 1961, specifically imposes a liability on the person responsible for paying to any person who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize on such tickets in all amount exceeding one thousand rupees, to deduct income-tax thereon at the rate of ten per cent. ..... --(1) any person who is responsible for paying, on or after the 1st day of october, 1991, toany person, who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize (by whatever name called) on such tickets in an amount exceeding one thousand rupees shall, at the time of credit of such income to the account of the payee or ..... (2) where the assessing officer is satisfied that the total income of any person who is or has been stocking, distributing, purchasing or selling lottery tickets justifies the deduction of income-tax at any lower rate or no deduction of income-tax, as the case may be, the assessing officer shall, on an application made by such person in this behalf, give to ..... likewise section 194a concerns payments of certain types of interests, section 194b deals with winnings from lottery or crossword puzzle, section 194c deals with payments to contractors, section 194d deals with similar payments arising as is similar commission, sections 194 h, i, j, k, l also refer to deduction of income-tax on payments .....

Nripesh Dutta Mazumdar Vs. State of U.P. and Others

Court : Allahabad

Reported in : 2000(3)AWC2067

..... right to refuse to give the first prize to the petitioner and to forfeit the said prize and that the petitioner followed the instructions in sending the prize winning ticket by post, given by the director of state lotteries and sent the ticket under insured post with necessary documents on correct address, the ticket shall be deemed to have been delivered to the addressee, therefore, the respondents could not deny to release the first ..... rule 28 of the said rules itself provided that outstation prize winners may send the prize winning tickets and the stamped receipt by registered post to the director of the state lotteries indicating whether they would like to receive the prize in cash which could be sent to them by bank draft, postal order or money order, the charges of which were to be borne by the prize ..... according to the respondents, it was bounden duty of the petitioner to ensure that the ticket in question is made available in the lottery directorate within the time prescribed under the rules and in the absence of the original prize winning ticket, the prize cannot be released : the writ petition filed by the petitioner was, therefore, liable to be dismissed ..... behalf of the respondents, a counter-affidavit has been filed in which it has been asserted that since the prize winning ticket could not be presented by the petitioner before the director of state lotteries within the time prescribed under law or thereafter, the petitioner was not entitled to receive the first prize. .....

Naziruddeen Vs. P.A. Annamalai and ors.

Court : Chennai

Reported in : AIR1978Mad410

..... according to the learned counsel for the petitioner, admittedly the courts in lucknow have jurisdiction because the director of state lottery is there, and if the allegation of the first respondent that his lottery was stolen within the jurisdiction of the court at vellore was true, a part of the cause of action arose within the jurisdiction and consequently as between the two courts, it was open to the parties to ..... the basis on which the last para was put forward was that the relevant rule under the uttar pradesh state lottery rules, 1969 according to the petitioner herein, vested exclusive jurisdiction in such matters only is the courts in lucknow and therefore the subordinate judge's court of ..... effect of vesting exclusive jurisdiction only in the courts in lucknow and thereby taking away the jurisdiction which the subordinate judge's court at vellore would have, if it was established that the lottery ticket was stolen within the jurisdiction of that court from the first respondent herein, as alleged by him.3. ..... subordinate judge's court, vellore will have jurisdiction only if it was established that the lottery ticket was stolen from the custody of the first respondent herein within the jurisdiction of the ..... i may make it clear that there is no controversy that if the first respondent establishes that the lottery ticket was stolen from his custody within the jurisdiction of the subordinate judge's court, vellore, that courtwill have jurisdiction to entertain the suit under section .....

Vijay Singh Chauhan Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2003(3)MPHT438

..... which may at any time arise between the state government or any authority acting on its behalf on the one hand and any other party to an agreement entered into by the state government for conducting a state lottery and all other activities ancillary thereto on the other hand shall be referred to the arbitration of the finance secretary. ..... , for conducting the state lottery with any other party, such a dispute has to be referred to the arbitration of the finance secretary ..... he has submitted that it is clearly an after thought to contend that original lottery ticket was not produced. ..... writ petition was filed within the period of 30 days from the date of the declaration of the result of the daily lottery which was declared on 24-10-92. ..... shri salim rehman, learned counsel for the petitioner, has urged that petitioner has contacted within 30 days period thrice and has also produced original lottery ticket before respondent no. 2. ..... promulgated an ordinance and banned all the activities of lottery, they were unable to do anything in respect of the prize of the lottery ticket. ..... petitioner purchased the lottery and won the first prize over the ticket bearing ..... petitioner produced the original ticket and was not given the prize on the ground that state has banned the lottery activities. ..... daily lottery in the draw held on 24-10-1992 bearing ticket ..... in this writ petition has prayed for the relief to direct the respondents to make the payment of the amount of the prize of the lottery ticket of m.p. .....

State of Arunachal Pradesh Rep. by Its Section Officer and ors. Vs. Un ...

Court : Karnataka

Reported in : AIR2008Kant123; ILR2008KAR2095; 2008(4)KarLJ501; 2008(3)KCCR1298; 2008(3)AIRKarR186; AIR2008Kar123; 2008AIHC2435(Kar)(DB)

..... of articles 301 to 304 of the constitution of india.the supreme court upheld the constitutional validity of section 5 of the lotteries act, however laid down that the state while exercising the powers under section 5, cannot impose ban on the lotteries conducted by other states unless it imposes ban of its own lotteries and all types of lotteries and there should not be any selective ban, otherwise it offends the rule of equality envisaged under article 14 of the ..... the views of the american courts, australian courts, english common law, religious texts have been extensively referred to by their lordships in coming to the conclusion that the lottery is game of chance and it is one of the forms of gambling which is an immoral act with perilous consequences on the welfare and lives of common people in the ..... acharya, learned senior counsel appearing for some of the appellants, argued that the ban on the sale of lotteries in the karnataka state is done in hasty manner in violation of principles of natural justice and without opportunity to the affected ..... sri udaya holla, learned advocate general for the state argued that ban on the lotteries is a part of budget speech, the consequence of the ban has been thoroughly considered and consequential job provisions have ..... it is argued that the 2nd respondent, without proper study of the impact of ban on lotteries as popularist measure, has imposed the ban hastily without proper policy scheme to help the persons who become unemployed because .....

Commissioner of Income-tax Vs. Indore Table Tennis Trust

Court : Madhya Pradesh

Reported in : [1997]227ITR836(MP)

..... the tribunal was, therefore, justified in holding that the income from conducting three draws of lottery through an agent was not the business income of the assessee and was also correct in its conclusion that the amount of rs. ..... the tribunal was thus justified in holding that the income from conducting three draws of lottery through agent was not the business income of the assessee. ..... whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in holding that the income from conducting three draws of lottery through an agent is not business income of the assessee ? 2. ..... the tribunal held on appreciation of facts that it cannot be said that to organise the lottery was the business of the assessee. ..... 31 of 1994, we find that the lottery was organised by the assessee through its sub-committee to whom this job was assigned. ..... 3 lakhs was earned from organization of the lottery. ..... lottery adhiniyam and as such the assessee-trust was entitled to the benefit of section 11 of the act. ..... lottery (niyantran tatha kar) adhiniyam, 1973, and the provisions of the income-tax act (by failure to deduct t. d. s. .....