K.BALAKRISHNAN NAIR
T. John Rose – Appellant
Versus
State of Kerala Rep by its Secretary (Taxes) – Respondent
Some of the points that arise for decision in these cases are common and therefore, they are heard and disposed of together, by this common Judgment. These case arise under the Kerala Tax on Paper Lotteries Act, 2005 (Act No.20 of 2005). The writ petitioners are engaged in the sale of tickets of paper lotteries, conducted by the State of Sikkim and the Royal Government of Bhutan respectively. They are having registration as promoters under the above Act. The said registration is sought to be cancelled, on the ground that their lotteries are run in violation of section 4 of the cancelled, on the ground that their lotteries are run in violation of Section 4 of the Lotteries Regulation Act, 1998 (Central Act 17 of 1998). The cancellation of the registration will result in prohibition of sale of their lottery tickets in the Kerala State. Hence these Writ Petitins, seeking appropriate reliefs. The pleadings in them are summarized below:
Writ Petition (C) No.30355/06
2. The petitioner is engaged in the distribution and marketing of the tickets of lotteries, organized by the State of Sikkim, in the State of Kerala, M/s. Martin Lottery Agencies Limited, is the sole distributor of
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