Sikkim Court August 2007 Judgments

MartIn Lottery Agencies Ltd. Vs. Union of India (Uoi)

Court: Sikkim

Reported in: 2007[8]STR562

ORDERA.N. Ray, C.J. 1. This is a writ petition in respect of a letter dated 30-4-2007 written by the Superintendent of Central Excise, Gangtok Range, Gangtok to the writ petitioner, namely, M/s. Martin Lottery Agencies Ltd. The letter is no more than a direction for appearance before the writer of the letter. However, such appearance is directed towards ultimate levy of tax under the Lotteries (Regulation) Act, 1998 No. 17 of 1998, a Central Act, read with the Service Tax provisions which find place in Chapter V of the Finance Act, 1994 and Chapter VA of the Finance Act, 2003.2. The writ petitioner accordingly has presented this writ petition to nip the whole process in the bud, and has asked for an interim order staying all further proceedings.The writ petitioner has been in business from 1998 and has been purchasing Sikkim Lottery tickets in bulk.3. A very important fact about the purchase if not mentioned or even hinted at in the petition at all, and this is, that the purchase of th...