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Vijay Kumar Agrawal Vs. the State of Bihar

Court : Patna

..... anraj when the court, said that to the extent that the sale of a lottery ticket involved a transfer of the right to claim a prize depending on chance, it was an assignment of an actionable claim ..... it is submitted that now constitution bench of hon'ble supreme court in decision reported in : air2006sc1908 , has finally settled that the lottery tickets are not 'goods' for the purpose of sales tax law. ..... state of tamil nadu reported in : air1986sc63 had held lottery tickets as 'goods' for the purpose of sales tax. ..... there can be no doubt that on purchasing a lottery ticket, the purchaser would have a claim to a conditional interest in the prize money which is not in the purchaser's possession ..... the decision to the extent that it held otherwise is accordingly overruled though prospectively with effect from the date of this judgment.thus from the above decision, it is quite clear that lottery tickets are not goods for sales tax act and, therefore, there is no question of payment of sales tax on sale and purchase of the lottery tickets arise. ..... anraj incorrectly held that a sale of a lottery ticket involved a sale of goods. ..... .the learned counsel for the petitioner raised several points against the prosecution of the petitioner under sales tax provisions including limitation, jurisdiction of police to investigate and non-assess ability of sales tax on lottery tickets. ..... petitioner along with others have been prosecuted by department of commercial tax for evasion of sales tax on lottery tickets. .....

Sh. Vivekanand Singh Vs. Delhi Development Authority

Court : Delhi

Reported in : 130(2006)DLT636

..... him:shri vivekanand singh while working as ldc/sales officials of delhi lotteries during the year 1987 failed to maintain absolute integrity and devotion to duty inasmuch as:article-ithat the said shri vivekanand singh, ldc during the above said period had unauthorizedly sold prepaid lottery tickets of delhi lotteries on credit to the local dealers/agents in violation of the scheme of delhi lotteries.article-iithat the said shri vivekanand singh, ldc, as on 17.6.1987 ..... the petitioner was not accountable for non-maintaining and non-redemption of the detailed account of sale of lottery tickets against the sale of tickets on credit as he had not received any formal training in accounts ..... this amount was due to be recovered from local dealers/agents to whom lottery tickets had been sold by the petitioner on credit despite a written order dated 9.12.1986 directing all the officers to ensure that tickets were not sold on credit. ..... he was given duty of sales officer in delhi lotteries with effect from 28.9.1986 at its camp office situated in the vijaya bank branch, connaught place, new ..... specific instructions were issued on 9.12.1986 that lottery tickets are not to be sold on ..... there was an established practice of sale of lottery tickets on credit basis to the registered dealers, as the registered dealers used to have security deposit with ..... he had not violated the scheme of lottery tickets, while selling the same on ..... herein was working as sales officer in delhi lottery with effect from 28.9.1986. .....

Commissioner of Income Tax Vs. R. Sethu and ors.

Court : Chennai

Reported in : [2000]241ITR711(Mad)

..... the cit(a), therefore, held that since the cheques were received by the co-owners the prize winner acquired the income only when the director of state lotteries issued the cheques and not before that date and, therefore, he came to the conclusion that the correct assessment year in which the assessment should not be made was 1983-84. ..... the above finding of the tribunal, in our view, should be taken as only declaring the right of the assessee to receive a part of the amount won in the lottery and it cannot conclude the question of the status of the assessee in which the assessment should be made. ..... 10 lakhs at the draw conducted on 29th march, 1982, by the director of small savings and state lotteries, government of rajasthan, and the prize money was disbursed to the assessee and three others by cheque dated 17th september, 1982, issued by the government of rajasthan. ..... therefore, to say that the joint venture in only up to the purchase of the tickets and thereafter the winning is according to their luck cannot be an argument for acceptance, inasmuch as under the later amendment winning of the lottery was also considered to be an income taxable under the head 'other sources'. ..... was not correct in adopting the status of boi is plainly erroneous in point of law as the tribunal has overlooked the important fact that all these four persons came together for the purpose of winning in the lottery and the object of the association was to earn income. .....

Sir Dorabji Jamsetji Tata, Vs. Edward F. Lance and ors.

Court : Mumbai

Reported in : AIR1917Bom138; (1918)ILR42Bom676

..... in substance the object of this action is to recover the prize, if any, which this particular number, if inserted in the lottery, shall win, and even if the suit at the present moment does not come precisely within the latter portion of section 30, it undoubtedly falls within the spirit of it and i should not grant specific performance in ..... now this letter, it is quite clear, would stop the lottery being a criminal offence tinder the indian penal code. ..... the plaintiff feeling that the club had acted arbitrarily in deciding the dispute substantially in favour of one of the parties without giving either of them an opportunity of being heard, and also in doing an act which the lottery conditions did not empower them to do, viz. ..... but in the present case the lottery prospectus issued by the turf club is headed 'sanctioned by the government of india' and it was until this morning that i saw what this sanction really consists of ..... 15315 a was successful in the lottery, the amount thereof would be paid to the third defendant ..... 15315 from the lottery and (e) that pending the decision of this suit the first and second defendants may be restrained by an order and injunction, of this court from paying the amount of any prize drawn by the ticket no ..... the approval of the government of india, i am accordingly to convey the sanction of the government of bombay to this lottery as a special case.7. ..... a lottery, unless authorized by government, renders parties liable to certain punishment by the criminal .....

Dorabji Jamshedji Tata, Kt. Vs. Edward F. Lance and ors.

Court : Mumbai

Reported in : 41Ind.Cas.869

..... in substance the object of this action is to recover the prize, if any, which this particular number, if inserted in the lottery, shill win, and even if the suit at the present moment does not come precisely within the latter portion of section 30, it undoubtedly falls within the spirit of it and i should not grant specific performance in a suit of ..... now this letter, it is quite clear, would stop the lottery being a criminal offence under the indian penal code. ..... the plaintiff feeling that the club had acted arbitrarily in deciding the dispute substantially in favour of one of the parties without giving either of them an opportunity of being heard and also in doing an act which the lottery conditions did not empower them to do, viz. ..... but in the present case the lottery prospectus issued by the turf club is headed: sanctioned) by the government of india' and it was not until this morning that i saw what this sanction really consists of ..... 15315a was successful in the lottery the amount thereof would be paid to the third ..... 15315 from the lottery, and (e) that pending the decision of this suit the first and second defendants may be restrained' by an order and injunction of this court from paying the amount of any price drawn by the ticket ..... the approval of the government of india, i am accordingly to convey the sanction of the government of bombay to this lottery as a special case.'6. ..... a lottery, unless authorized by government, renders parties liable to certain punishment by the criminal .....

Anuj (Toffee) Garg Vs. Income-tax Officer.

Court : Delhi

Reported in : (1990)37TTJ(Del)208

..... their notification dated 21-4-1970 had extended its field to lotteries also be virtue of another notification in respect of the income accruing and arising therein. ..... by agreeing to the terms of the contract for running the lottery, each buyer of the tickets commits himself to a contract made in sikkim. ..... their notification dated 21-4-1970 had extended its field to lotteries also by virtue of another notification dated 5-2-1974. ..... of sikkim has entered into a contract with the buyers of the lottery tickets, according to which, the govt. ..... this is an appeal by the assessed and the point raised is whether an income by way of winning from lottery run by sikkim govt. ..... the assesseds contentions are, thereforee, accepted and the inclusion of the income from sikkim lotteries would be deleted.13. ..... the assessed, a minor, had bought a ticket of a lottery run by govt. ..... as per this notification, winning from lottery of rs. .....

Emperor Vs. Chimanlal Pranjivandas Gheewalla

Court : Mumbai

Reported in : (1925)27BOMLR363

..... petitioner was charged under section 294-a, indian penal code, for publishing during the months of april and may last a circular of the so-called lottery of the athlone club annual sweep, popularly known as the derby sweep, to be drawn on june 4, 1924, for selling tickets thereof. ..... section 294-a run as follows :-whoever keeps any office or place for the purpose of drawing any lottery not authorized by government shall be punished with imprisonment of either description for a term which may extend to six months, or with fine, or with both.and whoever publishes any proposal to pay any sum, or to deliver ..... any goods, or to do or forbear doing anything for the benefit of any person, on any event or contingency relative or applicable to the drawing of any ticket, lot, number or figure in any such lottery, shall be punished with fine which may extend to one thousand rupees.4. ..... is contended that the petitioner has not thereby published any proposal to pay any sum for the benefit of any person relative or applicable to the drawing of any ticket, lot, number or figure in any such lottery, that is to say, a lottery such as is referred to in the first paragraph of the section. ..... in that case the proprietor of a bombay newspaper who published an advertisement in his paper relating to a melbourne, lottery was held to be punishable under section 294-a, indian penal code. ..... question for the court to decide was whether a foreign lottery was within section 294-a. .....

Emperor Vs. Rachappa Murigeppa Shabadi

Court : Mumbai

Reported in : AIR1925Bom26; (1924)26BOMLR968; 83Ind.Cas.1006

..... we are not concerned in the present case with the question as to whether it would be an offence under the section to sell a ticket relating to a lottery, which is not sanctioned by the government under section 294 a, and i desire to make it clear that in dealing with this case we express no opinion on that question.2. ..... if there had been an advertisement about the lottery itself, the position might have been different. ..... the publication that goa lottery tickets can be had at a particular place does not appear to me to be sufficient to constitute a publication of a proposal to pay any sum on any event or contingency relative or applicable to the drawing of any ticket in any lottery not authorised by government as provided in the second paragraph of section 294 a. ..... apparently at the trial an attempt was made to show that the accused in fact had sold some tickets of this lottery, but that attempt did not succeed. ..... the act charged against him was that he published a hand-bill relating to his shop in which on a side the following print appeared 'goa lottery tickets can be had at our place (i. e. ..... it is difficult to say that the publication of a reference to the tickets about an unauthorised lottery is prohibited by section 294 a.3. .....

G.N. Pant Vs. Commissioner of Income Tax

Court : Delhi

Reported in : (2001)164CTR(Del)326

..... sub-section (2) thereof, which was omitted by finance act, 1986, reads as follows:'(2) the sources referred to in sub-section (1) are :(a) lotteries;(b) crossword puzzles;(c) races including horse races;(d) card games;(e) other games of any sort;(f) gambling or betting of any form or nature whatsoever not falling under any of ..... the gross total income of an 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 winnings do ..... by learned counsel for the revenue that language used in section 2(24)(ix) made the position clear that winnings from lotteries stand on a different footing from winnings from races including horse races. ..... before the appellate assistant commissioner and submitted that winning in a jackpot was in the nature of winning from a lottery and, thereforee, deduction under section 80tt of the act is to be granted. ..... be noted that section 194b and section 194bb deals with winnings from (a) lotteries or crossword puzzles and (b) winnings from horse races, respectively. ..... 1-4-1978, it is relevant to note that the clear distinction has been made between winnings from lotteries and winnings from horse races. ..... amended also with effect from 1-4-1972 makes a difference between winnings from lotteries and races including horse races. .....

Kutubudeen and ors. Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2009(1)Raj530

..... revealed that in the said register of advisory committee, 138 persons from pugal, 2 persons from jhudkiya, 80 persons from ramda and 82 persons from jodhasar were eligible for allotment but in the lottery register, more persons were found to have been allotted the land whose applications were neither placed before the advisory committee nor their applications were received prior to 31.10.88. ..... being hue and cry for not placing the applications before the advisory committee on 24.9.90 and a separate bundle was found and their applications were considered and allotments were made by lottery vide articles 30 to 33, whether it can be said that these allotments were made with any criminal intention? ..... during investigation, it was also found that the forged entries were made in the lottery register without there being any entry in the register of advisory committee as well as in the inward register ..... been examined by the court, are not there in the register of the advisory committee but their names are available in the lottery register, articles 30 to 33, which is of the same date i.e. 24.9.90. ..... course said that the names of the allottees, who did not file the applications, were entered in the lottery register without recommendation of the advisory committee. ..... 45/92 then certain documents relating to the lottery register for the year 1991 of villages ramda, pugal, jhudkiya and jodhasar and one register of advisory committee of pugal and certain files relating to allotment of land in the canal .....