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. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC781; 1984(1)SCALE93; (1984)2SCC292; [1984]2SCR440; 1984(16)LC909(SC)
..... be a matter for the legislature of one state to take upon itself the power to declare unlawful the lottery run by the government of another state; and even less so could the government of a state declare unlawful a lottery run by the government of another state and thereafter ban the sale of the tickets of the lotteries organised by that state, in the madras case it was also observed that the entrustment order carried with it ..... state of tamil nadu air 1973 mad 402 was that in entry 40 of list i and the respective local acts, a lottery organised by a state must be construed to refer to a lottery lawfully organised by a state and that if a lottery is not lawfully organised by a state it would not fall within entry 40 of list i but would fall under the ..... us silting singly in the andhra pradesh high court have explained that there is no justification for first reading the word 'lawfully' into entry 40 of list i and then proceeding to interpret the expression 'lottery lawfully organised' as meaning a lottery organised persuant to the entrustment of executive power of the union under article 258 of the constitution. ..... is quite obviously alive to the position that there is no way of enforcing the stipulation that lottery tickets of one state shall not be sold in another except by parliament making a law in that ..... such permission is necessary, we do not see how a condition imposed by such permission that lottery tickets of one state may not be sold in another state may be enforced by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998VIAD(SC)214; AIR1998SC2691; [1998]94CompCas132(SC); JT1998(5)SC433; 1998(4)SCALE490; (1998)6SCC485
..... it stated that the appellants had organised the said scheme from which it 'appeared that as prizes were offered by draw of lots, the respondent had indulged in unfair trade practice of organising a lottery for purpose of promotion of its sales and thereby resorted to the unfair trade practice as defined in section 36a(3)(b) of the act. ..... the commission held, 'on these postulates it is not difficult to say that the rate practice is no better than a lottery and that the buyer who does not get any prize, does lose it as against the one who wins it although both take to the same transaction. ..... the fact that some bottles of horlicks contained a slip of paper which entitled the buyer to a prize is not a lottery in the ordinary sense of the word.11. ..... (b) the conduct of any contest, lottery, game of chance or skill, for the purpose of promoting, directly or indirectly, the sale, use or supply of any product or any business interest. ..... the conduct of a lottery for the purpose of promoting the sale, use or supply of a product is an unfair trade practice. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC63; 1985(2)SCALE641; (1986)1SCC414; [1985]Supp3SCR342; [1986]61STC165(SC)
..... distinction is kept in view there cannot be violation of article 301 read with article 304(a) of the constitution; further it is also stated that in the case of sales of tamil nadu government lottery tickets the state government are the first sellers and as such they nave to bear the tax on the sale of such tickets and it is well settled that it is open to such ..... the companies act and memorandum and articles of association of the company (whereunder no company can subscribe to or purchase its own shares since it amounts to reduction of capital) whereas the issue of lottery tickets would be governed by a raffle scheme and the rules framed therefor by the promoter (who in the instant case happens to be a state government) containing provisions entirely different from those ..... right to participate in the draw, that is to say, the right to have his number included amongst the participating numbers and therefore, there is no transfer involved in the issue of a lottery ticket; in other words just as a company before it indulges in capital issue does not hold any of its shares but only after they are issued they come to exist only in the ..... contended for by counsel for the dealers and hence the levy on its sale was perfectly competent under that entry, and in this behalf the contention in substance was that a sale of lottery ticket confers on the purchaser two rights (a) a right to participate in the draw and (b) a right to claim a prize if successful in the draw and though the latter may be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1994(2)SCALE844; (1994)4SCC217
..... appearing for the state of sikkim, however, made an impassioned plea that a small border - state of the country which has no substantial independent economic resources of its own has been deriving considerable income from these lotteries by sale of tickets in other affluent parts of the country and thus the stopping the sale of the tickets in the state of tamil nadu as now sought to be done, will have the effect of cutting off the economic ..... noted on social and economic condition of people particularly on the poorer section of the society; and whereas there has been a serious adverse effect on public order on account of the said lottery business; and whereas in view of the above it is intended to stop all the lotteries in the state; a whereas the state legislature is not in session and the governor of bihar is satisfied that circumstances exist which render it necessary for him to take immediate action to ban ..... however, it is open to the respondents to apply to the state government pointing out that the tickets of the lotteries in the business of sales of which they are engaged, are of lotteries 'organized' by the state and that, therefore, such sales should not be prohibited in the state of bihar. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2000)1GLR242; (1999)9SCC700; [2000]120STC302(SC)
..... assigned or sold and on their transfer, assignment or sale both these beneficial interests are made over to the purchaser for a price the right to participate in the draw under a lottery ticket remains a valuable right till the draw takes place and it is for this reason that licensed agents or wholesalers or dealers of such tickets are enabled to effect sales thereof ..... and after the 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 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, ..... to the parliament under article 298 to delegate power to the state government, vide section 5 of the impugned act to impose ban on the state organised lottery of other states secondly, as has been submitted by other counsel, whether state organised lottery can be said to be res extra commercium he referred to the government of india act, 1935, and also to the draft constitution before the constituent assembly ..... otherwise was pernicious, was held in that case to be valid and legiti mate when executed by well-recognised financial institutions and banks, hence when lotteries conducted by one set of hand could be pernicious but when organised by the state with the carved out conditions with stringent check it no more .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC1386; 2007CriLJ2147; (2007)4MLJ79(SC); 2007(4)SCALE155
..... no final selection in respect of such shops shall be made without obtaining specific leave of this court.i also make it clear that the respondent authorities will also not hold any lottery for the purpose of final selection of the aforesaid excise shops in question without obtaining further orders from this court.all parties are to act on a xerox signed copy of this ..... have not only violated the order but when the contempt application was moved and opportunity was given by the court to cancel the lottery they refused to cancel the said lottery from which it is proved that they deliberately held the lottery in clear violation of the order dated 04.01.2005 having regard to the admissions made on behalf of the contemnors that there is ..... further submitted that having regard to the facts and circumstances of the case, the respondents should be restrained from holding any further lottery and/or from giving any effect and/or further effect of the lottery already held and/or from taking any further steps for issuance of any excise license to any person so that the majesty and ..... of justice by not taking into consideration another most important fact that if actually the lottery was held by mistake or by misunderstanding of the orders, then the respondent would have immediately rectified it and would have cancelled the lottery but in the instant case, instead of canceling the lottery, the respondents have justified their conduct from which the determined declination of obeying the order .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(7)SCALE117; (2008)8SCC681; [2008]15STT375; (2008)17VST182(SC); 2008(8)SCC681; 2008(3)Supreme693
..... came up for consideration before it, the court, in view of the apparent divergence in understanding anraj, once again analysed the decision and in paragraphs 32 and 33 of the judgment held and found that in anraj the lottery ticket was held to be 'goods' - not as a physical article but as a slip of paper or memorandum evidencing (a) the right to participate in the draw, and (b) the right to claim a prize contingent ..... , whether such debt or beneficial interest be existent, accruing, conditional or contingent.having thus laid out the statutory framework the decision in sunrise examined the dealers' contention that a lottery ticket was only a slip of paper or memoranda evidencing the right of the holder to share in the prize or the distributable funds and was merely a convenient mode for ascertaining the identity ..... which counsel for the dealers relied.on the basis of the above the court, in paragraph 33 of the judgment concluded as follows:in the light of the aforesaid discussion my conclusions are that lottery tickets to the extent that they comprise the entitlement to participate in the draw are 'goods' properly so called, squarely falling with the definition of that expression as given in the tamil nadu ..... only after coming to the conclusion that the court proceeded to examine the matter in light of the observations made in anraj relating to lottery tickets and that too because the karnataka and madras high courts had heavily relied upon the anraj decision for holding that the sale .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; [2006]145STC57
..... till the draw actually takes place and therefore lottery tickets, not as physical articles but as slips of paper or memoranda evidencing the right to participate in the draw can be regarded as dealer's merchandise and therefore goods which ..... concurring judgment of justice sabyasachi mukharji (as his lordship then was), when he said:i, however, agree with my learned brother that the right to participate in the draw under a lottery ticket remains a valuable right till the draw takes place and it is for this reason that licensed agents or wholesalers or dealers of such tickets are enabled to effect sales thereof ..... hence excluded from the concept of goods, would be considered subsequently in the judgment.b: in paragraph 27 of the report (which we have quoted earlier), the court categorically stated that a lottery ticket was goods - not as a physical article but as a slip of paper or memorandum evidencing a) the right to participate in the draw and b) the right to claim a prize ..... in these cases, in such cases sale of goods was involved or not.both learned judges, however, agreed that the right to participate in the draw under a lottery ticket was a valuable right and that lottery tickets, not as physical articles but as slips of paper or memoranda evidencing the right to participate in the draw can be regarded as dealers merchandise and, therefore goods .....
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