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The State Of Bombay vs R. M. D. Chamarbaugwala on 9 April, 1957

Therefore if the Mysore Legislature had the power, which in our opinion, it had and it had not surrendered its power to Parliament which, in our opinion, it had not then it cannot be said that the imposition of the tax is a piece of colourable legislation and is on that ground unconstitutional. It will be opposite to quote at this stage the observations of Das, C.J., in the State of Bombay v. R.M.D. Chamarbaugwala (1):-
Supreme Court of India Cites 58 - Cited by 463 - Full Document

R. M. D. Chamarbaugwalla vs The Union Of India(With Connected ... on 9 April, 1957

Thus the Central Act is with respect to betting and gambling under entry 34 of List II and the taxing sections of the Mysore Act are with respect to a tax on betting and gambling under entry 62. It is also instructive to note that Venkatarama Ayyar, J., in B. M.D. Chamarbaugwala v. The Union of India (2) in construing the language of the resolution was of the opinion that the use of the word "control and regulation" was requisite in the case of gambling and as regards regulation of competitions involving skill mere regulation would have been sufficient. In view of our finding that by passing the resolution the States did not surrender their power of taxation it cannot be said that al. (2) of Art. 252 (1) [1957] S.C.R. 874, 929.
Supreme Court of India Cites 30 - Cited by 336 - Full Document
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