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A.V. Kamath S/O Late A. Vittappa Kamath Vs. the Commercial Corporation ...

Court : Karnataka

Reported in : 2007(1)KLJ616; 2007(1)AIRKarR79

..... instant appeal is filed by the plaintiff-appellant on the basis that, he is the seller of lottery tickets of various states in his shop run under the name and style 'm/s. ..... as per the rules and regulations mentioned in the lottery tickets and as found in the counterfoils of the tickets, the winners of the tickets are entitled for the amounts mentioned therein and that the sellers of lottery tickets are entitled for bonus in respect of winning ..... fourth defendant - fourth respondent herein - state of goa sells lottery tickets under the name 'jai mathru bhoomi' and first defendant - first respondent herein is the organizer of the lottery tickets 'jai mathru boomi' of the fourth defendant. ..... it is the evidence given by pw 1 that, after purchasing the lottery tickets from the agents, the details of the same will be noted in a book maintained in their ..... the case of the plaintiff - appellant is that he purchases lottery tickets of various states inclusive of 'jai mathru bhoomi' tickets of fourth defendant organized by the first defendant from ..... , both the courts below have committed an error in holding that there was no genuine sale of lottery ticket in question in favour of the plaintiff - appellant by m/s. ..... (3) whether there was any genuine sale of lottery tickets in question in favour of the plaintiff by ..... of the judgment that, the plaintiff - appellant has examined himself as pw1 and stated that, he would make an entry in a book soon after purchase of the lottery tickets from the stockist. .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

..... pleadings it appears that even the petitioners are well aware of this aspect and they knew that it was the prize money of the lottery which was the bone of contention, and it was this money which was sought to be assessed as income of an association of persons ..... that your petitioner submits that the joint purchasers of the lottery ticket in the instant case did not join in common purpose with the object of producing any income, profits or gains and they had not undertaken jointly any act of business ..... your petitioner submits that the joint purchasers of a lottery ticket do not constitute or form an association of persons or any other entity so as to become liable to tax under the provisions of the income ..... it may be mentioned that joint purchasing of a single lottery ticket only once does not bring into existence any entity like association of persons or body of individuals liable to tax as an entity within the meaning of the word 'person' under the income ..... not enter into a contract prior to the purchase of the ticket for the purpose of entering into a venture to purchase the lottery ticket for producing the income. ..... case would go to show that arumugham chettiar purchased the lottery ticket out of his own money. ..... laid down the law as follows : 'but according to the facts arising in the present case, there was no agreement between the said two individuals prior to the purchase of the lottery ticket to form an entity for the purpose of producing income by purchasing the lottery ticket. .....

Vikas Sales Corporation and Another, Etc. Etc. Vs. Commissioner of Com ...

Court : Supreme Court of India

Reported in : AIR1996SC2082; 1997(57)ECC1; JT1996(5)SC482; 1996(4)SCALE622; (1996)4SCC433; [1996]Supp2SCR204; [1996]102STC106(SC)

..... such entitlement, therefore, would fall within the definition of 'goods' given in the tamil nadu act and the bengal act.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 within the definition of that expression as given in the tamil nadu ..... , that to that extent they are not actionable claims and that in every sale thereof a transfer of property in the goods is involved.with respect to the nature and content of the lottery ticket, the learned judge observed that it confers upon the holder thereof 'the right to participate (in the draw) and the right to claim a prize if successful.... ..... of 'goods' in sale of goods act excludes from its purview actionable claims and that the essence of the lottery being merely a chance for a prize for a price, it does not constitute goods, but a mere actionable claim ..... main contention of the petitioners was that a lottery ticket was in the nature of an actionable claim ..... the question in that case was whether lottery tickets are 'goods' within the meaning of and as defined in the tamil nadu general sales tax act and bengal finance ..... it referred to the meaning of the expression 'lottery ticket' in law dictionaries and decided cases; it referred to the definition of 'movable property' in the general clauses act, 1897 and the definition of the expression 'actionable claims' in section 3 of the transfer .....

Vikas Sales Corporation and anr. Etc. Etc. Vs. Commissioner of Commerc ...

Court : Supreme Court of India

Reported in : (1996)134CTR(SC)152

..... such entitlement, therefore, would fall within the definition of goods given in the tamil nadu act and the bengal act.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 within the definition of that expression as given in the tamil nadu ..... definition of 'goods' in sale of goods act excludes from its purview actionable claims and that the essence of the lottery being merely a chance for a prize for a price, it does not constitute goods, but a mere actionable claim ..... 'with respect to the nature and content of the lottery tickets, the learned judge observed that it confers upon the holder thereof 'the right to participate (in the draw) and the right to claim ..... main contention of the petitioners was that a lottery ticket was in the nature of an actionable claim ..... the question in that case was whether lottery tickets are 'goods' within the meaning of and as defined in the tamil nadu general sales-tax act and bengal ..... it referred to the meaning of the expression 'lottery ticket' in law dictionaries and decided cases; it referred to the definition of 'movable property' in the general clauses act, 1897 and the definition of the expression ..... it was argued that the lottery ticket is a mere slip of paper or a memorandum evidencing the right of the holder thereof to claim or receive a prize if successful in the draw.25a the arguments of the assessees .....

Express Newspaper (P) Ltd. Vs. Collector of Delhi and ors.

Court : Delhi

Reported in : ILR1970Delhi821

..... the petitioner was liable to pay prize competition tax on the said competitions at 25 per cent of the entry fee received by the petitioner from the state of bombay for each competition under the provisions of bombay lotteries and prize competition tax control act, 1948, and the same had not been paid by the petitioner. ..... sections 5, 6 or 7, a tax at such rate as may be specified by the state government in a notification in the official gazette not exceeding the rates specified in section 12 on the sums specified in the declaration made under section 15 by the promoter of the lottery or prize competition as having been received or due in respect of such lottery or prize competition or in a lump sum having regard to the circulation or distribution of the newspaper or publication in the state. ..... sections 12, 12-a and 13 of the act, as amended, were as follows:- 'section12 : (1) there shall be levied- (a) in respect of every lottery for which a license has been obtained under section 5 or 6, a tax at the rate of 25 per cent of the total sum received or due in respect of such lottery; and (b) in respect of every prize competition for which a license has been obtained under section 7, a tax at rate of 25 per cent of the total sum received in respect of such competition. .....

The Commissioner of Wealth-tax and the Commissioner of Gift-tax Vs. C. ...

Court : Chennai

Reported in : [2008]296ITR645(Mad)

..... the order of the commissioner of income tax (appeals) directing the assessing officer to recompute the assessee's net wealth after excluding the wealth of his wife, daughters-in-law and grand children attributable to the lottery winnings?ii) whether on the facts and in the circumstances of the case the appellate tribunal is right in law in confirming the order of the commissioner of income tax (appeals) cancelling the gift tax assessment order?2. ..... the deed of trust appeared ante-dated and it was the result of an afterthought when the results of the lottery had been declared, because 14.08.1983 happened to be sunday and 15.08.1983 happened to be independence day and that ..... further the assessing officer held that it does not make the lottery ticket in which the buyer has speculative interest, a property with which a person could form ..... the assessing officer was of the view that corpus of the trust, being lottery tickets numbering 12, cannot be called a property as understood in the general ..... swamy purchased two lottery tickets of meghalaya state lottery and ten lottery tickets of aero sports raffle conducted by aero club of india ..... was of the opinion that the lottery tickets were purchased at least 20 days before the date of draw of the lottery, but the trust was formed not immediately after the purchase of the tickets, but only a day before the date of draw of the lottery. ..... 14.08.1983 for the benefit of 15 beneficiaries and handed over the said lottery tickets to the trustees shri. d. .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

..... pleadings it appears that even the petitioners are well aware of this aspect and they knew that it was the prize money of the lottery which was the bone of contention, and it was this money which was sought to be assessed as income of an aop.15. ..... that your petitioner submits that the joint purchasers of the lottery ticket in the instant case did not join in common purpose with the object of producing any income, profits or gains and they had not undertaken jointly any act of business or business ..... your petitioner submits that the joint purchasers of a lottery ticket do not constitute or form an aop or any other entity so as to become liable to tax under the provisions of the it act, 1961'.further, from annexure ..... it may be mentioned that joint purchasing of a single lottery ticket only once does not bring into existence any entity like aop or boi liable to tax as an entity within the meaning of the word person under the it ..... persons did not enter into a contract of prior to the purchase of the ticket for the purpose of entering into a venture to purchase the lottery ticket for producing the income. ..... in the present case would go to show that arumugham chettiar purchased the lottery ticket out of his own money. ..... court laid down the law as follows :'but according to the facts arising in the present case, there was no agreement between the said two individuals prior to the purchase of the lottery ticket to form an entity for the purpose of producing income by purchasing the lottery ticket. .....

Fifth Income-tax Officer Vs. R. Wilson.

Court : Chennai

Reported in : [1982]2ITD418(Mad); (1983)16TTJ(Mad)405

..... if the subscribers have purchased a chance of winning a prize, the scheme would be a lottery, whether the prizes are paid circuitously from the interest earned on the subscribers, contributions or are paid directly from those ..... he was of the view that the receipt was a winning from a lottery and the assessee was entitled to deduction under section 80itt, as claimed by ..... , where it was pointed out that the element of chance is one of the important factors for considering whether a particular scheme falls within the term lottery and that the risk of loss is not necessary. ..... in this appeal the contention of the revenue is that in a lottery there is an element of risk, in that the sum staked may be lost, whereas in the present case the assessee had not staked anything since his deposits had to be returned safe with interest, whether he ..... was of the view that it could not be treated as a lottery because it was received by accident, and not by design. ..... which also it was held that 'a scheme may amount to a lottery though none of the competitors is a loser. ..... circumstances, it is not possible to agree with the contention of the revenue that the prize received by the assessee could not be regarded as winning from a lottery as contended by the assessee. ..... allows the deduction in respect of winnings from lottery and the act does not define the word lottery. ..... that the aac was right in allowing the deduction under section 80tt, in respect of the amount obtained by the assessee as lottery winnings. .....

Girdhari Singh Bapna and Etc. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : AIR1997Raj24; 1996(3)WLC226; 1996(1)WLN617

..... from the facts stated in both the petitions, it appears that the petitioners have spoused the cause of general public and want ban to be imposed on the sale of single digit lottery conducted either by the central government, state of rajasthan or other state governments as well as private agencies within the territory of state of rajasthan, as according to them the same ..... it is true that the aforesaid order has been passed with the mutual consent arrived at between the lottery stockists of other states and the state of himachal pradesh, but the message which goes to the society from the above order of the himachal pradesh high court is that ..... under article 226 of the constitution of india in the nature of public interest litigation for issuance of direction to the union of india to enact laws prohibiting the sale of single digit lottery either 'organised' by the central government or other state governments, they are being disposed of by a common order. ..... the said fact the himachal pradesh high court has issued mandamus directing the state of himachal pradesh not to allow the sale of single digit lotteries organised by the state of himachal pradesh or any other state in the entire state of himachal pradesh. ..... circumstances stated above, i am of the opinion that the central government should consider the feasibility of enacting a uniform law banning the sale of tickets of lotteries throughout the country whether it is 'organised' by the central government or by the state governments. .....

P.V. Veeranan Ambalam Vs. Ayyachi Ambalam

Court : Chennai

Reported in : AIR1926Mad168; 92Ind.Cas.968; (1925)49MLJ791

..... the civil law however goes further and prevents obligations arising out of lotteries being enforced in a court of law, whether the lottery is held in an office to which the public have access or in a private place to which admission is not to be had for the mere ..... the adventitious character of the gains also had the effect of making the whole transaction a lottery and the agreements between the promoter and the subscribers wagering agreements within the meaning of ..... was held that, though the benefits of the society were made available to the members by a process of periodical drawings, the society did not come within the mischief of the lottery acts and that the transaction it carried on was not a gambling transaction. ..... the learned district munsif holding that the chit in question is not a lottery so far as non-prize-winners like the plaintiff are concerned, gave him a decree for the amount ..... refusing to refund the amount contended that the chit fund was a lottery and that a suit was not maintainable to recover the amount. ..... first is whether the chit transaction, in which the petitioner was the promoter and the respondent was a subscriber, partook of the character of a lottery or consisted of wagering agreements between the subscribers and the promoter. ..... , that a ' kuri' conducted on similar lines is a lottery and that the plaintiff's suit to recover the money paid is ..... that the transaction is clearly a lottery 'for it depends entirely on the drawing of lots whether or not the prize .....