TNPSC Thervupettagam

State Legislatures to tax lotteries

March 28 , 2022 916 days 563 0
  • The Supreme Court has held that a lottery conducted by the Government of India, states or authorized by a state or conducted by private entities is an activity falling within the nomenclature of betting and gambling.
  • And hence, the State Legislature has the competence to tax lottery scheme.
  • This is applicable to gambling being conducted not only by the Government of India or the Government of any State or by any other agency or instrumentality of a particular State but also by a private entity within the State as gambling.

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