Court : Karnataka
Reported in : 2008(2)KarLJ509; ILR2007(4)Kar5014; 2007(4)KCCR2628
..... the petitioners are challenging the validity and vires of the karnataka tax on lotteries act, 2004 (for short hereinafter referred to as the 'state act') promulgated by the respondent-state which imposes tax on lotteries, of the petitioners-states. ..... the tax on lottery; that the tax imposed is on betting and gambling and not on lottery tickets; no entry is found either in list i or list iii to enable the parliament to enact taxing laws relating to betting and gambling; that the draw is only a measure of taxation and that therefore it cannot be construed act to mean that the tax is imposed on draw itself as is clear from the plain reading of provisions of section 6(1) of the state act; that after the promulgation of the state act, no sales tax is levied on sales of lottery tickets ..... of state or an union territory or any country organizing, conducting or promoting a lottery and includes any person appointed for selling lottery tickets in the state on its behalf by such government or country where such government or country is not directly selling lottery tickets in the state;section 2(6): 'tax' means the tax levied and collected on lotteries under this act;xxxxx xxxxx xxxxxxxxxx xxxxx xxxxxsection 6: levy of tax:- (1) their, shall be levied and collected a tax on lotteries at the following rates, namely:(a) one lakh and fifty thousand .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(111)BomLR3397
..... that the state act seeks to levy tax on lottery schemes, tax is collected in advance in respect of each draw in the lottery scheme at the rate specified in section 3 of the state act. ..... it was held that lottery tickets are not goods, the sales tax imposed on lottery tickets was withdrawn by the state government and the maharashtra tax on lotteries act, 2006 (hereinafter referred to as 'the state act') was enacted. ..... in all theses petitions the constitutional validity of the maharashtra tax on lotteries act, 2006 has been challenged and therefore, all these petitions can be conveniently disposed of by ..... thus, by seeking to charge and collect tax on lottery schemes, the state act seeks to tax events which have occurred outside the state and hence, the state act is dealing with the subject which is not within ..... the fourth submission is that the state act levies tax on lottery schemes but the term 'lottery scheme' is not defined anywhere and therefore, it is violative of guarantee under article 14 of ..... supreme court in the above said paragraphs to the present case, it can safely be said that because of entry 40 of list i of the seventh schedule, the state legislature does not have power to legislate in relation to the lotteries organized by the government of india or government of state under entry 34 of list ii of the seventh schedule, but because of that the state legislature will not lose its power under entry 62 of list ii of the seventh schedule ..... : (2004)10 supreme ..... : (2004)10 supreme .....
Tag this Judgment!Court : Supreme Court of India
..... tax on lotteries act, 2004 is an enactment to levy tax on lottery scheme as per section 6 of the said act ..... court of karnataka vide impugned judgments dated 27th december, 2010 and 7th march, 2011 held that the karnataka legislature had no legislative competence to pass the karnataka tax on lotteries act, 2004 (hereinafter referred to as, karnataka act, 2004 ) and, consequently, directed the amounts deposited by the respondents-states who had organised the lottery schemes to be refunded to them within four months from the date of receipt of the copy of the impugned judgment.2. ..... it was contended that the karnataka tax on lotteries act, 2004 was passed in pursuance of the power under the aforesaid entry and the karnataka state legislature had the legislative ..... tax on lotteries act, 2004 ..... tax on lotteries act, 2004 ..... tax on lotteries rules, 2003 (hereinafter referred to as karnataka lottery rules, 2003 ) were made pursuant to section 37 of the karnataka tax on lotteries, ordinance, 2003, which preceded the karnataka act, 2004 ..... a conjoint reading of section 2(4) and section 6 of the karnataka act, 2004 it would indicate that the charge or tax is a tax on lotteries i.e. ..... the karnataka act, 2004 defines the expression lottery in sub-section 4 of section 2 to mean a scheme, in whatever form and whatever name called for distribution of prizes by lot or chance to those persons participating in the chance of a prize by purchasing tickets organised by the government of india or the government of a .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(4)BomCR589; (2001)3BOMLR190; [2002]127STC234(Bom)
..... the impugned amending act, the legislature has introduced section 8-d which deals with levy of tax on lottery tickets. ..... under the present impugned act, the first part of section 8d(1) refers to sate as incidence of tax- however, the table prescribed proceeds on the basis of draw which could be the basis in cases of composite tax under section 40 of the bombay sales tax act which is similar to section 7d of the tamil nadu general sales tax act, but section 40 of the bombay sales tax act or section 7d of the tamil nadu sales tax act only deal with composition which has no bearing to the incidence in levy of sales tax as mentioned in section 3, section 6 and even under section 8d(1) [first part ..... section deals only with levy of tax on lottery ..... said section seeks to levy tax on lottery tickets ..... , 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 and the malpractices alleged is not relevant for the purposes of deciding the issue which arises ..... -a in schedule c, which existed prior to the amending act, indicates levy of value added sales tax on lottery tickets at the rate of 13%. ..... is similar to section 40 of bombay sales tax act which refers to payment of sales tax at compounded rates. .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(4)BomCR645; (2004)191CTR(Bom)8; [2004]269ITR1(Bom)
..... 62,088 as the tax deducted from the prize money of the lottery by the sikkim state government was not paid to the indian treasury and tax was not deducted as per section 199 of the income-tax act, 1961. ..... in the instant case, therefore, it may be held that merely because the petitioner offered the prize money won in the lottery of the sikkim government, to tax under the income-tax act, 1961, that shall not take away her right in contending that the said prize money was not chargeable and assessable to tax under the income-tax act in the revisional jurisdiction. ..... the problem arose because the petitioner in her return for the assessment year 1988-89 filed on june 30, 1988, offered the prize money of the lottery to tax rather a fundamental error of law on the part of the assessee, but that error of law once detected by the petitioner, it was urged before the commissioner of income-tax that the prize money earned by the petitioner could not be taxed under the income-tax act, 1961. ..... in the circumstances, we have no hesitation in holding that the prize money won by the petitioner from the lottery of the government of sikkim could have been charged to tax only in accordance with then existing income-tax laws in the state of sikkim and could not be charged to tax under the income-tax act, 1961.13. ..... however, the commencement of the income-tax act, 1961, was deferred (see section 26 of the finance act, 1989 : [1989] 177 itr 182. .....
Tag this Judgment!Court : Delhi
Reported in : 1998(46)DRJ397
..... the learned counsel submitted that assuming that delhi sales tax act ( 2nd amendment act) 1994, inserting clause (cc) in sub-section (1) of section 4 of the act, was within the legislative competence of delhi legislature, still levy of sales tax on sale of lottery tickets prior to that date cannot be sustained in view of the principles of desuetude and contemporanea expositio. ..... right till the draw takes place and it is for this reason that license agents or wholesalers or dealers of such tickets are enabled to effect sales thereof till the draw actually takes place and thereforee 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 thereforee goods which are capable of being bought or sold in the market ..... please note that it is an offence to carry on the business of lotteries after incurring the liability under the delhi sales tax act without seeking registration from the department. ..... that where there is no inconsistency but a statute occupying the same field seeks to create distinct and separate offences, no question of repugnancy arises and both the statutes continue to operate in the same field.'42.2. ..... where the court has a discretion as to the application of an act, for example in relation to the sentence to be imposed for a statutory offence, it is likely to take account of practical obsolescence where it exists. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2004)190CTR(Raj)344; [2004]270ITR50(Raj)
..... ), which reads as under: '(iii) there is a very peculiar feature coming out in this case that assessee shri satish kumar has purchased a lottery ticket of bhutan state in the last week of november, 1987 in the name of shri suresh kumar goyal amounting to rs. ..... whether, in the facts and circumstances of the case, the tribunal and cit(a) were right in law in taking different view than ao when the assessee has failed to prove about the authenticity of purchase of lottery and on the basis of evidence the ao has made additions under section 69 of the act ?4. ..... there is a concurrent finding of fact by the cit(a) as well as by the tribunal that on the basis of enquiry made by the ao, it cannot be believed that assessee suresh kumar has purchased this lottery ticket in market after lottery draw held, from somebody else to convert his black money into white.11. ..... whether the tribunal and cit(a) were right in law in taking a view different than the view of the ao, when the assessee has failed to prove the authenticity of the purchase of lottery ticket and on the basis of evidence the ao has made additions under section 69 of the act ?'3. ..... the tribunal has also affirmed the finding of fact of cit(a) that the entire amount of lottery cannot be taxed in the hands of suresh kumar and the tribunal found that as per the enquiry, the ao has not established the case that the lottery ticket has been purchased in market after draw of lottery, from somebody else.9. ..... 56 of 2004'1. ..... 55 of 2004'1. .....
Tag this Judgment!Court : Kerala
Reported in : [2001]249ITR186(Ker)
..... to invite a reference to the letter cited and to inform you as follows : section 194g of the income-tax act, 1961, specifically imposes a liability on the person responsible for paying to any person who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize on such tickets in all amount exceeding one thousand rupees, to deduct income-tax thereon at the rate of ten per cent. ..... petitioners, who are directly affected by the said directions have approached this court for quashing the said proceedings mainly on the plea that section 194g of the income-tax act cannot have application on the facts of the case and, consequently, the stand taken by the government is illegal, and warrants interference. ..... likewise section 194a concerns payments of certain types of interests, section 194b deals with winnings from lottery or crossword puzzle, section 194c deals with payments to contractors, section 194d deals with similar payments arising as is similar commission, sections 194 h, i, j, k, l also refer to deduction of income-tax on payments under the respective ..... 1996 and connected cases have almost on identical facts held that the discount, as now admissible to the lottery agents is not taxable under section 194g of the act. ..... as such, it is the contention of the petitioners that section 194g of the act has no application, and hence the demand of tax, as coming through exhibit p-4 is unsustainable and without jurisdiction .....
Tag this Judgment!Court : Kerala
Reported in : AIR2007Ker178; (2008)17VST432(Ker)
..... counsel submitted, the taxable event for levy of tax takes place at karnataka and is governed by the provisions of the karnataka tax on lotteries act, 2004 and not the kerala tax on paper lotteries act, 2005. ..... consequently, petitioner would not fall within the definition of promoter under section 2(i) of the kerala tax on paper lotteries act, 2005. ..... further it is also stated that no sales tax can be imposed on sale or purchase of lottery tickets and that under section 6 of the act levying and collection of tax are not on sale but on draw.6. ..... however, taken the view that as far as lottery tickets purchased from the state of karnataka are concerned since petitioner is getting commission from the state of karnataka and that most of the members of the scheme are from the state of kerala petitioner has to be treated as promoter of the lottery tickets of the karnataka state in the state of kerala and hence it falls within the definition of section 2(i) of the kerala act, in the event of which, it is bound to take registration ..... counsel submitted, petitioner is not legally bound to take registration under section 7 of the kerala tax on paper lotteries act, 2005 since it is not a promoter within the definition clause contained in section 2(i) of the act and the state of karnataka has not appointed the petitioner for selling its lottery tickets in the state of kerala. .....
Tag this Judgment!Court : Kerala
Reported in : [2001]114TAXMAN394(Ker)
..... three petitioners, who are directly affected by the said directions have approached this court for quashing the said proceedings mainly on the plea that section 194g of the income tax act, 1961 (hereinafter referred to as 'the act') cannot have application on the facts of the case, and consequently, the stand taken by the government is illegal, and warrants interference. ..... i6065/97/dsl(2) dated 29-12-1999.i am to invite a reference to the letter cited and to inform you as follows:section 194g of the income tax act, 1961 specifically imposes a liability on person responsible for paying to any person who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize on such tickets in all amount exceeding one thousand rupees, deduct income-tax thereon at the rate of ten per cent. ..... likewise, section 194a concerns payments of certain types of interests, section 194b deals with winnings from lottery or crossword puzzle, section 194c deals with payment to contractors, section 194d deals with similar payments arising by way of commission, sections 194h, i, j, k, l also refer to deduction of income-tax on payments under the respective ..... sanyasi raos case (supra) with reference to section 44a of the act, it was highlighted that the tax deserved to be deducted at source, so as to prevent ..... counsel also referred to section 206c of the act, which was in part bb of chapter xvii which authorised collection of tax at source. .....
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