Supreme Court says Article 32 important, integral to Constitution
4 dec 2020
The Supreme Court in a reportable judgment on December 3 has observed that Article 32 of the Constitution of India is an important and integral part of its basic structure.
The three-judge bench comprising Justice Ashok Bhushan, Justice R. Subhash Reddy and Justice M.R. Shah passed this judgement while dismissing a Writ Petition filed by Skill Loto Solutions Pvt Ltd seeking a declaration that the levy of tax on the lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India.
The petitioner is anauthorised agent for the state of Punjab for sale and distribution of lotteries organised by State of Punjab. After the enactment of Central Goods and Services Tax Act, 2017, Notification was issued by Government of India dated 28.06.2017 in exercise of power conferred by sub-section (1) of Section 9 notifying the rate of the integrated tax. By the notification dated 28.06.2017 with regard to lottery run by the State Government, value of supply of lottery was deemed to be 100/112 of the face value of the ticket or the prize as notified in the official gazette of the organising State, whichever is higher.
Vikramjit Banerjee, Additional Solicitor General, refuting the submissions of senior counsel for the petitioner at the very outset submits that the writ petition filed by the writ petitioner under Article 32 is not maintainable. It is submitted that lottery is “res extra commercium” and no right under Article 19(1)(g) and Article 301 can be claimed by the petitioner with regard to the lottery.