DELHI-110002
ATTN: ALL LOTTERY DEALERS
It is notified for information of all concerned that lottery tickets are now taxable at 20 paise ... judgment, their Lordships referred to the dictionary meaning of lottery and lottery tickets. Their Lordships also referred to the definition of actionable claim as given
The State Of Bombay vs R. M. D. Chamarbaugwala on 9 April, 1957
Equivalent citations
List II in the Seventh Schedule Concept of a lottery,
lottery ticket, "goods", "sale", "movable property" and
"immovable ... expressions 'goods' 'sale',
'lottery' and 'lottery ticket'. Section 2(j) and 2(n) of
the Tamil Nadu
States but continues to
sell its own lotteries. If the State Government prohibits the sale of
lottery tickets of other States and promotes sale ... bring the prohibition of sale of lotteries in phased
manner, hence while running its own lotteries could prohibit lotteries of
other States. This reveals
Lotteries (Regulation) Act, 1998
4. Conditions subject to which lotteries may be organised, etc.—
A State Government may organise, conduct or promote a lottery, subject ... single digit; (b) the State Government shall print the lottery tickets bearing the imprint and logo of the State in such manner that the authenticity
Income Tax Act, 1961
194G. [ Commission, etc., on the sale of lottery tickets. [Inserted by Act 49 of 1991, Section ... person, who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize (by whatever name
infact , more concrete and. substantial than the right under a lottery
ticket considered in Anraj. On appeal, a Division Bench of the Karnataka,
High Court ... said decision The question in that
case was whether lottery tickets ate "goods" within the meaning of and as
defined in the Tamil
railway tickets,
a ticket to see a cinema or a pawn brokers ticket are
memoranda or contracts between the vendors of the ticket ... opinion unwarranted. A lottery having
been held to be in essence a chance for a prize, the sale of a
lottery ticket can only
railway ticket, a ticket to see a
cinema or a pawnbroker's ticket pointed out that
the tickets were normally evidence ... lotteries are
globally treated as supply of service. Lotteries
(Regulation) Act, 1998 enables State Governments
to organize, conduct or promote lotteries. Lottery
tickets are printed
railway tickets,
a ticket to see a cinema or a pawn brokers ticket are
memoranda or contracts between the vendors of the ticket ... opinion unwarranted. A lottery having
been held to be in essence a chance for a prize, the sale of a
lottery ticket can only
