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TMI Blog2006 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... prize by draw of lots did not form part of term “lottery” for the period prior to this amendment - 1237 of 2005 - - - Dated:- 15-6-2006 - Y. R. MEENA and D. A. MEHTA JJ. Manish R Bhatt for the appellant. None for the respondent. JUDGMENT 1. Heard the learned Advocate for the Appellant. 2. The following question has been raised in this Appeal. Whether on the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. The amendment to section 2(24)(ix) is very explicit by the explanation which has been amended to be included, which was not earlier perceived to be included in the word 'lottery'. In other words, winning of prize by draw of lots or by chance has been included in the ambit of word 'lottery' w.e.f.1.4.2002 by the expression intended by the legislature. Therefore, I find merit in the argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made with effect from 1.4.2002 by Finance Act, 2001. By this insertion of the explanation prize by draw of lots is treated as lottery after this amendment. When this amendment was not in force at the relevant point of time, we see no justification to interfere with the order of the Tribunal. Hence, no substantial question of law arises in the present Appeal. The appeal is dismissed at the admissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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