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 .....
Tag this Judgment!Court : Chennai
Reported in : (1991)IIMLJ595
..... time of arguments is that as a result of the impugned sub-rules, the dealers are expected to maintain day-to-day sales-cum-stock account in form xxx-a and monthly account of all receipts and sales of lottery tickets state-wise in form xxx-b and also to maintain in respect of all tickets not liable to tax on the sales effected by them, a daily account in form xxx-c and that is practically not ..... of the dealer to maintain in respect of all tickets liable to tax on the sales effected by him, a day-to-day sales-cum-stock account in form xxx-a and a monthly account of all receipt and sales of lottery tickets, state-wise, in form xxx-b and also to maintain in respect of all tickets not liable to tax on the sales effected by him, a daily account in form xxx-c together with the purchase vouchers or ..... able to seal only 20,000 tickets every day, even though the petitioners are to dispose of about more than 3,00,000 tickets per day and especially in daily lotteries, it is contended that the petitioners could not effect sales of all lottery tickets for the reason that the authority could not seal all the tickets, but only to the extent of 20,000 tickets. ..... should maintain in respect of tickets liable to tax on the sales effected by them a day-to-day sales-cum-stock account in form xxx-a, monthly account of all receipts and sales of lottery tickets state-wise in form xxx-b and should maintain in respect of tickets not liable to tax on the sales effected by them a daily account in form xxx-c. .....
Tag this Judgment!Court : Chennai
Reported in : [2003]131STC56(Mad)
..... 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 draws as mentioned in clause (iv) above, the future dates of draws, which were already set beyond this date, shall be held on ..... is only prospective from 9.1.2003 and such ban on sale of tickets has to be construed as imposing a prohibition against the government or any authority from authenticating lottery tickets on and from 9.1.2003 onwards but the tickets already subjected to sales tax and got certification from the authority upto 8.1.2003 are valid and cannot be hit ..... licensed agents or wholesalers or dealers of such tickets are enabled to effect sales thereof till the draw actually takes place, and as such till then the lottery tickets constitute their stock in trade and therefore a merchandise and that the lottery tickets not as physical articles, but as slips of papers or memoranda evidencing the right to participate in the draw, must, in a sense, be regarded ..... , the learned senior counsel, leading the attack on the government order submits that once the state organised lotteries are launched and the lottery tickets have been authorised to be sold and the sale tax collected therefor by the state of tamil nadu, the lottery schemes announced up to 8.1.2003 have to end by drawing the lots and paying the amounts to the .....
Tag this Judgment!Court : Chennai
Reported in : (1936)70MLJ36
..... keep any office or place to exercise, keep open, show, or expose to be played, drawn, or thrown at or in, either by dice, lots, cards, balls, or by numbers or figures, or by any other way, contrivance, or device whatsoever, any game, or lottery called a little goe or any other lottery whatsoever not authorised by parliament, or shall knowingly suffer to be exercised, kept open, shown, or exposed to be played, drawn, or thrown at or in, either by dice, cards, balls, or by numbers or figures or by any other way, contrivance, or device whatsoever, ..... any such game or lottery in his or her house, room, or place, upon pain of forfeiting for every such offence the sum of five hundred pounds, to be recovered in the court of exchequer at the suit of his majesty's attorneygeneral, and to be to the use of his ..... persons shall, in the said territories, publicly or privately, keep any 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 or to be drawn in his or her houses, and any person so offending shall for every such offence, upon conviction before a justice of the peace, or magistrate, be punished by fine not exceeding 5,000 .....
Tag this Judgment!Court : Chennai
Reported in : AIR1936Mad225; 162Ind.Cas.68
..... numbers or figures, or by any other way, contrivance, or device whatsoever, any such game or lottery in his or her house, room, or place upon pain of forfeiting for every such offence the sum of five hundred pounds, to be recovered in the court of exchequer at the suit of his majesty's attorney-general and to be to the use ..... enacted, that from and after the day aforesaid, no person shall, in the said territories, publicly or privately, keep any 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 be drawn in his or her house; and any person so offending shall, for every such offence, upon conviction, before a justice of the peace, or magistrate, be punished ..... july 1802, no person or persons whatsoever shall publicly or privately keep any office or place to exercise, keep open, show or expose to be played, drawn, or thrown at or in, either by dice, lotteries, cards, balls, or by numbers or figures, or by any other way, contrivance, or device whatsoever, any game or lottery called a little goe or any other lottery whatsoever not authorised by parliament, or shall knowingly suffer to be exercised, kept open, shown, or exposed to be played, drawn or thrown at or in, either by dice, lots, cards, balls or by .....
Tag this Judgment!Court : Chennai
Reported in : AIR1933Mad16; (1932)63MLJ554
..... was further contended that, as the company was formed for the purpose of benefiting charities and the lottery was merely an annexe to the original business, no offence can be held to have been committed. ..... held that there cannot be more than two parties or two sides to a bet and that there may be a multipartite agreement to contribute to a sweepstakes, which may be illegal as a lottery, if the winner is determined by chance, but not if the winner is determined by skill. ..... the defendants pleaded that the chit fund was a lottery, that the transaction between the parties amounted to a wagering contract and that it was therefore ..... stated that the two questions which arose were (1) whether the fund was a lottery, and (2) if it was whether the subscriptions were recoverable. ..... can, i think, be no doubt that the company in keeping an office, as it does, for the conduct of this lottery, and in publishing in its articles and prospectus the scheme of the lottery, is acting in contravention of section 294-a. ..... question is whether this necessarily leads to the conclusion that the scheme is a lottery and, in considering the question, english decisions upon the point may be more usefully considered since there is no definition of a lottery in the indian penal code. ..... is clear from the articles and the prospectus that the company is conducting this lottery as an important integral part of its business. ..... was also argued for the appellants that it was essential to a lottery that there should be a money prize. .....
Tag this Judgment!Court : Chennai
Reported in : [1997]228ITR557(Mad)
..... according to section 80tt of the act, where the gross total income of the assessee, not being a company, includes any income by way of winnings from any lottery (such income being hereafter in this section referred to as winnings), there shall be allowed, in computing the total income of the assessee, a deduction from the winnings of an amount equal to-(a) in a case where the gross ..... learned senior standing counsel appearing for the department, for receiving the bonus payment, the agent is not participating in the lottery, but only the ultimate purchaser of the ticket, who is the holder in due course, alone is participating in the lottery, and, therefore, the income derived out of the winnings from the lottery alone would be entitled to the benefit under section 80tt of the act, since the bonus payment was made to ..... the assessment year even though the income-tax officer held that the bonus received by the assessee is not a winning from the lottery, he ultimately considered the bonus income as income under section 2(24)(ix) of the act but denied the benefit under section 80tt of ..... the agent, which is unconnected with the winningof the lottery ticket, the agent is not entitled to the relief under section 80tt of the act on .....
Tag this Judgment!Court : Chennai
Reported in : 90Ind.Cas.420
..... by the time a society of this kind became known to the public, all its members were ascertained and there is no invitation to any member of the public to join it, it cannot be said that any person keeps a lottery office at which the public were invited to join and pay, within the meaning of the english acts or section 294-a of the indian penal code. ..... suit is resisted on the ground that the plaintiff and the defendant were as partners engaged in a lottery, that the accounts of the partnership were settled, that the note was executed for the amount which was found due by the defendants to the plaintiff and that as lotteries are prohibited by law, the plaintiff should not be permitted to enforce, his promissory note. ..... seems to me that lord selborne's reason for holding that the society was not affected by the lottery act is indicated in the sentence 'the other act relied on had reference to persons who kept lottery offices at which the public were invited to pay for lottery tickets; and that act could have no application to this case. ..... one of the acts relied upon had reference to gambling transactions only and the transaction before the house was not a gambling transaction; the other act relied on had reference to persons who kept lottery offices at which the public were invited to pay for lottery tickets and that act could have no application to the case. ..... sir john bridge observed that the transaction was purely a lottery so far as those persons were concerned to whom the scheme was .....
Tag this Judgment!Court : Chennai
Reported in : 1990CriLJ2620
..... government of india, addressed a communication dated july 1, 1968 to the chief secretaries to the government was opposed to the idea of lotteries being conducted by governments, they had decided to authorise the state governments to conduct lotteries in view of the representations of some of the state government that it would help them 'to mobilise savings and to find funds for financing their development plans'. ..... in order to avoid objections, from such states it has been decided that the central government permission for conducting state lotteries is available on the condition that tickets to such a lottery will not be sold in another state without the express consent of the state government concerned. ..... learned counsel fro the petitioner contends that under section 294-a of the indian penal code, a state lottery and a lottery authorised by the state government are permissible and it is only the other lotteries which shall be punished with imprisonment prescribed in the section. ..... state of maharashtra, : [1984]2scr440 the supreme court has considered the question with reference to state lotteries and held that a state government is not entitled to prevent the sale of tickets for lotteries held by the other state government is not entitled to prevent the sale of tickets for lotteries held by the other state government is not entitled to prevent the sale of tickets for lotteries held by the other state governments. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1984Mad212; (1983)IIMLJ314
..... in the above said relation's house, we entered into an agreement in and by which the first defendant will purchase and sell lottery tickets by the money entrusted by the plaintiff and also the first defendant will put 1/4th of the amount invested by the plaintiff ..... srinivasan, learned counsel for the appellant, contends that there is an agreement at madras, between the plaintiff and respondent i in respect of the dealing in lottery tickets and as such, part of the cause of action has arisen within the jurisdiction of the original side of this court. mr. ..... nowhere in the plaint it has beta alleged that there was an agreement between the plaintiff and defendant i at madras for the purpose of purchasing a lottery ticke4 from royal bhutan lottery and sharing the prize money, if won, equally between them. mr. m. ..... according to the plaintiff, he and respondent 1 were jointly* carrying on trade in selling lottery -tickets.on 1-6-1992, respondent 1 cam6 ti) the house, of the plaintiff and took the winning ticket' froth the plaintiff's wife, whittle plantain was absent from his house after informing the wife of the plaintiff ..... a -reading of the above averments, it is too much for us to presume that the parties intended to purchase lottery tickets at madras and share the prize, if any, between themselves. ..... the plaintiff and the plaintiff and the first defendant were in the habit of purchasing lottery tickets jointly and that the said lottery tickets will be kept in the house of the plaintiff.. .....
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