Supreme Court of India · 2022-03-23

STATE OF KARNATAKA AND ANR. ETC. vs STATE OF MEGHALAYA AND ANR. ETC. ETC.

Citation / case number: SC 2011/19072
Court: Supreme Court of India
Petitioner: STATE OF KARNATAKA AND ANR. ETC.
Respondent: STATE OF MEGHALAYA AND ANR. ETC. ETC.
Author: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH

Judgment text excerpt

The Supreme Court addressed the legislative competence of the Karnataka Legislature regarding the Karnataka Tax on Lotteries Act, 2004. The court examined the implications of the Lotteries (Regulation) Act, 1998, and concluded that the Karnataka Legislature did possess the authority to enact the tax law. The appeals were allowed, affirming the validity of the Karnataka Tax on Lotteries Act, thereby overturning the High Court's judgments that had previously ruled against it.