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HIGH COURT OF SIKKIM
Bhaskar Raj Pradhan, J
Future Gaming Solutions India – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. petitioner challenges service tax on lottery activities citing lack of legislative competence. (Para 1 , 2) |
| 2. lottery tickets as actionable claims are outside the scope of 'service' taxation under the finance act. (Para 3 , 4) |
| 3. court disposes of the petition based on settled supreme court precedent (k. arumugam). (Para 5) |
O R D E R (ORAL)
Bhaskar Raj Pradhan, J.
1. On instructions received by the learned Deputy Solicitor General of India appearing for the respondents submits that the judgment rendered by the Supreme Court in K. Arumugam vs. Union of India & Ors ETC.1 squarely covers the present case and the writ petition may be disposed of in terms of this judgment. This is the stand taken by the learned Counsel for the petitioner as well.
2. The writ petition seeks the following reliefs:-
“(i) Declare that the Parliament in exercise of its residuary power under Entry 97, List I to Seventh Schedule of Constitution of India lacks legislative competence to impose any tax including “service tax” on the activities of the Petitioner under the Explanation to Section 65(19)(ii) of the Finance Act, 1994.
(ii) Strike down the Explanation to Section
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