MOHAN SHANTANAGOUDAR, J.

( 1 ) AS the common questions of fact and law arise for consideration in these writ petitions, they are taken up together for hearing and are decided by this order.

( 2 ) THE petitioners herein are the State of Meghalaya, Sikkim, arunachala Pradesh, Nagaland and promoters of the lotteries. The petitioners are organising, promoting and conducting lottery under Entry 40 of List I of the Seventh Schedule of the Constitution of India and under the Lotteries (Regulation) Act, 1998 (for short hereinafter referred to asthe 'central Act' ).

( 3 ) THE petitioners are challenging the validity and vires of the karnataka Tax on Lotteries Act, 2004 (for short hereinafter referred to asthe 'state Act')promulgated by the respondent-State which imposes tax on lotteries, of the petitioners-States. According to the petitioners, the legislation has been passed without any jurisdiction or legislative competence in respect of taxes and thus deserves to be set aside as such.

( 4 ) IT is contended by Sri Soli Sorabjee, learned senior Advocate appearing for petitioners that Entry 40 of List I of Seventh Schedule to the Constitution of India, deals with lotteries organised by t

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