2020 (5) TMI 30 - HC - Indian Laws

Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 2018 - Closing down all running illegally teer-counters in the State and to provide age limit restrictions for entering into the betting of teer and to ensure that the distance in terms of Section 6 of the Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 2018 - case of petitioner is that many such teer-counters in different parts of the State, especially in Garo Hills and Tura district, are being run without obtaining any license - sole purpose of filing this PIL is to ensure compliance of various provisions of the Act of 2018 and also to ensure that the State exchequer is not put to any loss of revenue - HELD THAT - Compliance of Section 6 of the Act of 2018 has to be scrupulously ensured which mandates the teer-counters and bookmakers are required to be located not less than 1000 feet or 300 meters away from the nearest place of worship or educational institution. No doubt the petitioner has not given any specific instances except making certain allegations against the respondent No.9-Association, nevertheless, it is the mandatory duty of the respondent-authorities, especially the Commissioner of Taxes and Superintendent of Taxes located in different districts in the State, particularly Tura Circles I and II, to ensure periodical checking of all such sites where licensees of the earlier Act of 1982 used to run the teer-counters and elsewhere, and if any new teer-counters has been established, and are being run. The respondent-State is directed to ensure that the sites of all teer-counters in the State are inspected, especially those teer-counters, which were run by earlier licenses and if such teer-counters are found to run without new license, they should be immediately closed down and should be allowed to operate only if they obtain the license and fulfill various requirements under the Act of 2018 especially Sections 6 and 16 - petition disposed off.

Summary

Issues:
1. Illegal operation of teer-counters without licenses under the Act of 2018.
2. Lack of age restrictions for teer betting and violation of distance regulations under Section 6 of the Act of 2018.
3. Allegations against respondent No.9-Association for issuing NOCs and collecting unauthorized fees.
4. Discrepancies in the number of licensed bookmakers and illegal teer-counters.
5. Alleged tax evasion and revenue loss to the State exchequer.
6. Enforcement of the Meghalaya Goods and Service Tax Act, 2017.
7. Compliance with the provisions of the Act of 2018 and rules framed therein.

Detailed Analysis:

1. The petitioner filed a PIL seeking the closure of illegally operating teer-counters and enforcement of age restrictions and distance regulations under the Act of 2018. Allegations were made against respondent No.9-Association for issuing unauthorized NOCs and collecting fees without authority.

2. The petitioner's counsel highlighted the prevalence of illegal teer-counters in Garo Hills, lack of age restrictions, and non-compliance with distance regulations. Allegations were made against respondent No.9-Association for unauthorized fee collection and issuance of NOCs.

3. The petitioner, through RTI, revealed discrepancies between licensed bookmakers and the actual number of teer-counters, indicating widespread illegal operations. Allegations of tax evasion and revenue loss were raised against respondent No.9-Association.

4. The State authorities denied knowledge of illegal activities and emphasized their commitment to enforcing the Act of 2018. They clarified that no licenses were granted to respondent No.9-Association and highlighted efforts to ensure compliance with GST registration.

5. The court emphasized the importance of compliance with the Act of 2018, especially regarding licensing, age restrictions, and distance regulations for teer-counters. It issued directions for inspections, closure of unlicensed teer-counters, and enforcement of GST registration.

6. The judgment directed the State to conduct inspections, ensure compliance with licensing and GST requirements, and take action against unauthorized activities by respondent No.9-Association. The court emphasized the need for strict enforcement to prevent revenue loss.

7. The writ petition was disposed of with directions to the State for inspection, closure of unlicensed teer-counters, enforcement of GST registration, and actions against unauthorized activities by respondent No.9-Association. Compliance with the Act of 2018 was emphasized to prevent revenue loss and ensure regulatory compliance.