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Pan India Network Infravest Pvt. Ltd. Vs. State of Kerala

Court : Kerala

Reported in : 2005(1)KLT793; [2006]144STC502(Ker)

..... at any time during the term of the agreement the retailer is unable to exercise its best efforts in advertising, promoting and selling lottery tickets, or if the company, concludes for any reason that the retailer is not exercising, or is presently unable to exercise its best efforts in advertising, promoting and selling lottery tickets, then the company may in its sole discretion terminate this agreement immediately upon written notice to the retailer. ..... commissioner took the view that for each draw, different dealers will be selling lottery tickets to different sets of customers and therefore each dealer is liable to tax under section 5(1) of the ..... assessing authority took the view that the petitioners are authorised dealers of online lottery and are bound to take registration under the act since their turnover exceeded the registerable minimum as specified in ..... by the argument of the counsel that since no tax is being collected from the lotteries conducted by the state government petitioners be also relieved of the obligation of paying tax ..... consideration of the services rendered under the agreement, the company shall pay to the retailer five per cent commission on the net lottery tickets sales, through the retail outlet of the retailer every month. ..... , assessing authority noticed that the assessees' turnover for sale of online lottery tickets attracted tax liability under section 5(1) of the act and proposed to tax at the rate of 8% under entry 177 of schedule i to the kerala .....

State of Mizoram, Rep. by Its Director, Mizoram State Lotteries, Gover ...

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 .....

Smt. Jaswant Kaur Sehgal and ors. Vs. Commissioner of Income-tax and o ...

Court : Guwahati

..... the assessing officer had proceeded on the basis that the appellants and four others had comprised an association of persons and had in that capacity claimed to have received the prize in the lottery and as neither the association of persons had submitted its return nor the department had issued any notice under section 139(2)/148, the income which was chargeable in the hands of the association ..... two broad issues fall for adjudication, namely, (1) whether the appellants and four others by jointly purchasing the winning lottery ticket had formed an association of persons and the lottery prize won is an income liable to be assessed in the hands of such association (2) whether the impugned notice is invalid and non est in law for being in contravention of sections 147 and ..... filed his/her return of income on may 15, 1984, under section 139 declaring their income from the lottery and they having fully and truly disclosed all material facts necessary for assessment of such income, there was no reason for the assessing officer to believe that the income from lottery had escaped assessment by reason of omission or failure on the part of the appellants to make a return ..... materials in the official records, we are, therefore, constrained to hold that there is no material worth the name to entertain any reason to believe that the income from the lottery was that of the association of persons and that it had escaped assessment necessitating initiation of a proceeding under section 147/148. .....

The State of Maharashtra and anr. Vs. Bennett Coleman and Co. Ltd. and ...

Court : Mumbai

Reported in : AIR1964Bom213; (1964)66BOMLR147; 1964CriLJ384

..... of persons having knowledge of the english language and literature and to foster and promote the knowledge to english literature among the public at large'and that 'the competition never was and is not a game of chance or lottery, as success therein depends entirely upon a substantial degree of skill on the part of the competitors,'in para 12 it is stated that the competition 'is essentially a literary pastime for the competitors as it is dependent upon (1) the application of the knowledge of the ..... 'at page 655 it is stated :'but from an examination of the later cases, both federal and state, it appears to have been the established american doctrine that in order to constitute a lottery within the meaning of the various statutes, it is not necessary for the distribution of prizes to be purely by chance, as the dominating element, even though affected to some extent by the exercise of skill or judgment. ..... adair 19s6 s c 56, in which the learned lord justice had after referring to the dictum in 1899 1 q b 198 'that to constitute a lottery it must be a matter depending entirely upon chance' stated :'i do not, however, read this dictum as meaning that the fact of skill or knowledge in the initial stages of a competition will necessarily exclude the-competition from being a lottery, it in the progress-of the competition the element of chance becomes so-predominant that in a practical sense any initial skill or knowledge .....

Jiwankumar Sitaram Sondhi Vs. the Commissioner of Sales Tax Maharashtr ...

Court : Mumbai

Reported in : 2001(4)BomCR589; (2001)3BOMLR190; [2002]127STC234(Bom)

..... lax payable in respect of the lottery tickets in each draw which are sold within the state and if there are several dealers of a particular lottery, it is only the first dealer who would be subjected to tax and the subsequent dealers were not required to pay any tax and, therefore, there is no double ..... that, under the proviso to the amending act, if a dealer has paid tax under the amending law with regard to sale of lottery tickets of a particular name and of a particular state and for a particular draw, then no tax shall be payable in respect of the sale of such lottery tickets by any other dealer in the state of maharashtra and, therefore, there was no question of double taxation.it was argued that the tax amount fixed would be the ..... act, 1998, under which the parliament has laid down certain conditions which are to be complied with for any legally acceptable state lottery; that arranging of tickets in a particular manner did not infringe any of the conditions of section 4 of the act, 1998 and if at all, there is any such breach in the matter of compilation of tickets, the remedy lies elsewhere ..... the trade circular, the commissioner has further clarified that if there are more than one first dealers in the state who are selling lottery tickets of a draw then each dealer shall pay such tax for the said draw as per the rate provided in the schedule. .....

G. Moorthy Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR367; 1993(1)KarLJ376

..... certain correspondence because it is contended before us that those correspondence would lead to a conclusion that the government of india has issued a direction to the state governments to permit the royal government of bhutan to conduct the lotteries, therefore interference with the conducting of the lotteries by the royal government of bhutan in disobedience to the direction issued by the government of india would lead to interfering with the relationship of royal government of bhutan with the government of india and thereby it ..... . section 4 of the act, provides for punishment for the contravention of any of the provisions of the act it provides that subject to the provisions of the said section (section 4) every person who in connection, with any lottery promoted or proposed to be promoted either in the state or elsewhere contravenes the provisions of the said section shall be punished as stipulated therein.12.2 thus, the provisions of the act, referred to above make it clear that no person other than ..... any other authority acting under the act from enforcing the provisions of the act and no authority including the royal bhutan government, even though it is a foreign government, can conduct the lotteries in the state of karnataka contrary to the provisions of the act; that conducting of the lottery without obtaining the licence under the act, is violative of the provisions of the act and as such, the 'persons who conduct or organise or sell the tickets, .....

State of Sikkim and ors. Vs. State of Tamil Nadu and ors.

Court : Sikkim

Reported in : AIR2004Sik11

..... upto 8th january 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 dales of draws, which were already set beyond this date, shall be held on the said ..... and under-development the petitioner-state with an object of raising additional revenues to be spent on welfare activities and developmental programs of the state conceived the idea of floating an on-line lottery system in accordance with the lotteries (regulation) act, 1998.short term tender notice at national level were floated on 8th july, 9th july and 10th july 2001 inviting applications/quotations for said on-line ..... such right though recognised under article 298 so other states may continue to enjoy till prohibited by valid law, and if any state wants within its state lottery-free zone and for which the power is entrusted to such state, it cannot be said in this setting and background and the nature of the subject that such a ..... that this court (high court of sikkim) has no jurisdiction to entertain the above writ petition since no part of cause of action arises within the state of sikkim since the lotteries have to be sold within the territory of state of tamil nadu for which cause of action will arise only within the territorial jurisdiction of madras high court.6. .....

All Bengal Excise Licensees Association Vs. Raghabendra Singh and ors.

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 .....

Director of State Lotteries Vs. Assistant Commissioner of Income-tax a ...

Court : Guwahati

..... in this case, the apex court held and observed thus (page 178) : 'it cannot be disputed that in every raffle scheme based on the sale of lottery tickets, similar to the schemes sponsored by each of the two states in this case, every participant is required to purchase a lottery ticket by paying a price therefor (the face value of the ticket) and such purchase entitles him not merely to receive or claim a price in the draw, if successful ..... coming to the point of applicability of the provisions of section 194b it is seen that for the purpose of deducting taxes at source in respect of winnings from lottery, the person responsible for paying to any person any income at the time of payment thereof (emphasis' supplied) is obliged to deduct income-tax thereon at the ..... todi, has submitted that unsold and unclaimed prize winning tickets in the possession of an organizing agent do not constitute income from winnings from lotteries as mentioned in section 2(24)(ix) of the income-tax act and, in other words, the provisions of section 194b of the act are not at all applicable in the facts and circumstances ..... the right in praesenti to participate in the draw will be clear from certain passages based on decided cases annotated in words and phrases, permanent edition, volume 25a, which we would like to extract : ' 'lottery', in accordance with public usage, is a scheme or plan for distribution of prizes by chance among those paying or agreeing to pay consideration for right of participation. .....

AshvIn S.N. Vs. Union of India (Uoi), by Its Secretary, Ministry of Fi ...

Court : Karnataka

Reported in : AIR2005Kant88; ILR2004KAR1870; 2004(4)KarLJ134

..... to those persons participating in the chances of prize by purchasing a ticket, that could be termed as the prize offered on a pre-announced number and that is impermissible in view of specific bar under section 4(a) of the central act.in a single digit lottery system, if the scheme is that all tickets ending with a particular number would get a prize, then there could be a possibility that in a book of 100 tickets, to tickets ail ending with a particular number would get a prize. ..... on the same day, five draws and repeated six days in a week, except on public holidays and this in violation of the provisions of section 4(h) of the act and therefore, the daily lottery conducted by the state government requires to be declared as illegal and in violation of the provisions of central act in aid of his submission, the learned counsel has placed reliance on the observations made by the apex court in the case of b.r. ..... is violated and the state is contravening the central legislation which is made applicable to the entire country.secondly, the learned counsel would contend that the state government is conducting draws in the name of karnataka state lottery but with different names such as karnataka dhanalakshmi diamond, karnataka yogalaxmi diamand, karnataka ishwaryalaxmi diamond, karnataka bhagyalakshmi diamond, karnataka kanakalaxmi diamond at different times. .....