Legislative Assembly’s can impose a tax on other States’ lotteries
Tags: State News
The Supreme Court of India held that a State legislature has the right to impose tax on lotteries conducted by other States within its jurisdiction
The apex court observed that ‘lotteries’ is a “species of gambling activity” and ‘betting and gambling’ is part of the State List as per Entry 34 of the Seventh Schedule of the Constitution.
Court clearly mentioned that lotteries, irrespective of whether it is conducted or organised by the Government of India or the Government of State is ‘betting and gambling.
So, the power to tax is on all activities which are in the nature of ‘betting and gambling,’ including lotteries, as per Entry 62 of the Seventh Schedule of the Constitution under State List.
The judgment came on appeals filed by the Karnataka and Kerala governments against the decisions of their respective High Courts to quash laws enacted by their legislatures to tax lotteries organized and promoted by other States.
Important Note for Exam-
Kerala High Court is a common High Court established in 1948 and located at Kochi. It is the highest court both for the state of Kerala and also the Union Territory of Lakshadweep.
Common High Courts can be formed by Parliament as per provisions of 7th Amendment Act, 1956
List of other common High-Courts-
Dadra & Nagar Haveli and Daman & Diu
Bench: Panaji, Aurangabad, and Nagpur
Andaman & Nicobar islands
Bench: Port Blair
Bench: Kohima, Aizawl, and Itanagar
Punjab, Haryana & Chandigarh
Jammu and Kashmir
Jammu and Kashmir and Ladakh
Srinagar - Summer
Jammu - Winter
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