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TMI Blog2015 (9) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (11) TMI 1002 - SIKKIM HIGH COURT] that the activity of promotion, marketing, organising or in any other manner assisting in organising games of chance, including lotteries is an activity falling under “betting and gambling” which is the subject matter of Entry 62, List II of the Seventh Schedule to the Constitution of India. Consequently, it has been held that the State Legislature alone is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the pre-deposit would not, ipso facto, render the appeal filed by the petitioner liable to the dismissed by the Tribunal. - W.P.(C) 8647/2015 - - - Dated:- 9-9-2015 - BADAR DURREZ AHMED AND SANJEEV SACHDEVA, JJ. For the Petitioner : Mr. Ruchir Bhatia For the Respondents : Mr. Ripu Daman Bhardwaj and Mr. T.P. Singh For UOI Mr. Satish Kumar for R-2 ORDER CM No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketing, organising or in any other manner assisting in organising games of chance, including lotteries is an activity falling under betting and gambling which is the subject matter of Entry 62, List II of the Seventh Schedule to the Constitution of India. Consequently, it has been held that the State Legislature alone is competent to levy any tax on such activity under the said Entry 62, List I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondent No. 2. The counter affidavits be filed within four weeks. The rejoinder affidavits, if necessary, be filed within four weeks thereafter. Renotify on 11.12.2015. In the meanwhile, no coercive measures be taken. Also, non-compliance with the interim direction given by the Tribunal with regard to the pre-deposit would not, ipso facto, render the appeal filed by the petitioner lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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