Mohan Shantanagoudar, J.— 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 States 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 as the 'Central Act').

3. The petitioners are challenging the validity and vires of the Karnataka Tax on Lotteries Act, 2004 (for short hereinafter referred to as the '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 the Government