business of those who conducted prize chits, benefit/savings schemes, lucky draws, etc., and those conducting conventional or customary chit funds. Such businesses were fully ... though in different names and forms like benefit/savings schemes and lucky draws.
14. Mr. Somnath Chatterjee, appearing on behalf of the appellants
various forms. They gave different names, such as price
chit, lucky-draw, benefit scheme or money circulation
scheme. They offered prizes to attract subscribers ... dire poverty and doped by the
hazy hope of a lucky draw, subscribe to the scheme
although they can ill afford to spare any money
Receipt is also for 66 months.
6. Lucky draws for articles totalling Rs. 15,000 per month will be given every month for 60 months ... prizes for 60 months will be Rs. 9 lacs. Totally 60 lucky draws will be held, one every month, after the recruitment of 19.990 member
prizes distributed
Signature Not Verified
to lucky winners decided out of the monthly basis lucky draw.
Digitally signed by
ASHWANI KUMAR
Date ... lottery and the assessee had distributed prizes to lucky
winners, as a result of monthly lucky draws and taxes were
liable to be deducted
lucky draw coupon. Even the draw was conducted only after the scheme period is over. By the date of the draw the persons who participated ... part in the lucky draw. Winning in the draw, while it was a chance, eligibility to participate in the draw was contractual and, therefore, there
paid and the allottees would be chosen by lucky draw and the persons
who are not selected in the lucky draw, the money paid ... each in the name of his son and daughter. In the
lucky draw conducted by SPK Real Estate, the second respondent
pass
final decree by allotting the plots by way of lucky draw in the
presence of the parties and also in the presence ... dated 09.07.2015.
Considering the joint memo, plots were allotted by the lucky
draw in the open Court and shares were allotted to eight
members, with
fiing the date for opening the tender through
lucky draw in the presence of all the three bidders or their
representatives and to declare ... such a case the Respondent-
Corporation is required to conduct lucky draw on the same day.
However, in the present case no lucky draw
year 2012, the Opposite Party, announced the scheme of lucky draw
to get more business. As per the scheme of
the Opposite Party, the agent ... than 250 newspapers, and became entitled to participate, in the said lucky
draw. The pamphlet/document,
announcing the said scheme, was not available with
through a random drawing, supervised by an independent auditor. As specified in the rules of the draw, only winners of the draw were personally notified ... information was given about the winners of the lucky draw.
9. The complainant has also brought on record the letter dated 6.2.2008 sent