Sc Dismisses Review Of Its Judgement Allowing K\'tka, Kerala To Tax Ne States\' Lotteries

SC rejects appeal of its decision giving K’tka, Kerala to tax NE lotsteries of states.

New Delhi, Aug 19 : The Supreme Court has declined to accept a review petition filed by the Meghalaya government to reconsider its decision which ruled that a state had the legislative authority to impose taxes on lotteries operated by states in its territory.
A bench of Justices M.R.Shah and B.V.Nagarathna said: “Applications for the listing of reviews in the open court system are not accepted.After careful examination of the review petitions and the order(s) being challenged along with the papers annexed thereto We are satisfied that there isn’t an error that is apparent from the surface of the evidence, requiring the reconsideration of the order(s) which are being challenged.The Review Petitions are, accordingly dismissed.The pending application(s) will be to be disposed of.”

 Sc Dismisses Review Of Its Judgement Allowing K'tka, Kerala To Tax Ne States' Lo-TeluguStop.com

The top court had approved the decision on August 17.

In accordance with the top court rules, review petitions are reviewed inside the chamber of judges on the basis of documents.

In March the same bench granted an appeal by Karnataka as well as Kerala in opposition to their respective high courts ‘ orders that said they had no legislative authority to tax lotteries that are run by northeastern states such as Nagaland, Arunachal Pradesh, Meghalaya and Sikkim and ordered them to repay the amount.

The Supreme Court had observed that the subject of ‘betting and gambling’ in Entry 34 of List II is a subject of state.”It is now evident that lottery is an aspect of gambling, and that’s why lotteries fall under the aegis of gambling and betting as stated in Entry 34 List II,” it said.

“The division bench of the (Karnataka) high court was not right in declaring that state legislatures had no authority to levy taxes on lotteries run by the Government of India or the government of any state or Union Territory in the state of Karnataka as this power could be found in entry 40 or entry of 97 of List I.Only the Parliament can levy such tax.”

Both Karnataka as well as the Kerala government officials sought to rely on the Karnataka Tax on Lotteries Act 2004, and the Kerala Tax on Paper Lotteries, Act 2005 to charge taxes.

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