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Issues:
1. Interpretation of the ban on the sale of lottery tickets authorized by other States in Maharashtra. 2. Analysis of the Bombay Lotteries (Control and Tax) and Prize Competition (Tax) Act, 1958. 3. Examination of the exemption granted to lotteries authorized by the State Government. 4. Application of Article 14 of the Constitution regarding discriminatory practices. 5. Consideration of regulatory control over lotteries authorized by different States. Issue 1: The judgment addresses the ban on the sale of lottery tickets authorized by other States in Maharashtra. It distinguishes between lotteries organized by the Governments of other States and those authorized but not organized by them. The court emphasizes the legislative field and the power of the Government of a State to carry on trade or business subject to parliamentary legislation. It clarifies that the ban imposed by Maharashtra on lotteries authorized by other States is not permissible. Issue 2: The Bombay Lotteries (Control and Tax) and Prize Competition (Tax) Act, 1958 is analyzed in the judgment. Section 3 of the Act declares all lotteries unlawful except as provided by the Act. The Act contains provisions for licensing, regulation, and control of lotteries within Maharashtra. The exemption granted to lotteries specially authorized by the State Government is discussed under Section 32 (c) of the Act. Issue 3: The judgment examines the exemption granted to lotteries authorized by the State Government and the argument of discriminatory practices. Article 14 of the Constitution is invoked to challenge the exemption granted only to lotteries authorized by the Government of Maharashtra. The court justifies the differential treatment based on the ability of the Maharashtra government to regulate and prevent misuse in the case of its own authorized lotteries. Issue 4: The application of Article 14 of the Constitution is crucial in determining whether the exemption from the Act for lotteries authorized by the Government of Maharashtra is discriminatory. The court concludes that no hostile discrimination exists in not extending the exemption to lotteries authorized by other States due to practical difficulties in regulatory control and prevention of abuse. Issue 5: The judgment delves into the regulatory control over lotteries authorized by different States. It highlights the challenges faced in regulating lotteries authorized by other States within Maharashtra and vice versa. The court dismisses the writ petitions challenging the ban on lotteries authorized by other States and upholds the decision based on the practical difficulties in regulatory oversight.
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