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Supreme Court dismisses review petition on its judgement allowing K’tka, Kerala to tax other states’ lotteries

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The Supreme Court of India on August 17 dismissed the review application filed by Meghalaya against an earlier order of the Apex Court dated 23 March 2022 upholding the constitutional validity of the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005.

The Supreme Court bench of Justices BR Shah and BV Nagaratna in the case of State of Karnataka v. State of Meghalaya 2022 SCC OnLine SC 350 dealt with the question whether the states have the power to levy tax on the lotteries of other states under Entry 62 of List II read with Entry 34 of List II.

Holding that states can levy tax on lotteries, the Apex Court finally upheld the constitutional validity of the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005.

“We also hold that lottery schemes by the Government of other States are organised/conducted in the State of Karnataka or Kerala and there are express provisions under the impugned Acts for registration of the agents or promoters of the Governments of respective States for conducting the lottery schemes in the State of Karnataka and the State of Kerala. This itself indicates sufficient territorial nexus between the respondents–States who are organising the lottery and the States of Karnataka and Kerala,” read the decision dated 23 March 2022.

Meghalaya in a review petition sought a review of the aforesaid decision. On Wednesday, the same bench of Justices BR Shah and BV Nagaratna which decided the original appeal dismissed the review petition. “Having carefully gone through the Review Petitions, the order(s) under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record, warranting reconsideration of the order(s) impugned,” read the order by the bench.

Meghalaya has filed another petition seeking to review the 1999 decision of the Supreme Court in BR Enterprises case that held states can ban lotteries of other states as long as it itself doesn’t organise lotteries.

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