D.K. Deshmukh, J.

1. In all theses petitions the constitutional validity of the Maharashtra Tax on Lotteries Act,2006 has been challenged and therefore, all these petitions can be conveniently disposed of by common order.

2. The petitioners are the distributors of lottery tickets for sale in State of Maharashtra, of various States organizing, conducting and promoting their own lotteries in India. The Respondent-State Government is also organizing, conducting and promoting its own lotteries. It is submitted that the State of Maharashtra firstly levied and imposed sales tax on lottery tickets of the lotteries organized by the other State Governments by treating the lottery tickets as goods. However, when it was held that lottery tickets are not goods, the sales tax imposed on lottery tickets was withdrawn by the State Government and the Maharashtra Tax on Lotteries Act, 2006 (hereinafter referred to as “the State Act”) was enacted.

3. It is the contention of the petitioners that the legislature of State of Maharashtra has no legislative power to enact Laws relating to State Lotteries including Laws relating to taxation, and therefore, according to the petitioners, the St