Fresh licensing and statutory compliance required for teer-counters; private association cannot claim licensing or tax-collection powers.

Teer-counters could not continue on the strength of old licences after the new regulatory regime; fresh licensing and strict compliance with distance restrictions from places of worship and educational institutions were required, and authorities were directed to inspect sites and stop unlicensed operations. Where a teer-counter operator fell within the GST framework, registration and discharge of GST liability were mandatory. The association had no statutory authority to issue NOCs or licences or to collect tax on behalf of the Taxation Department, and private collection under that guise was prohibited. The writ petition was allowed to the extent of these regulatory directions.

---

---

Issues: (i) Whether teer-counters were required to obtain fresh licence and comply with the distance restrictions under the 2018 Act; (ii) Whether operators of teer-counters were required to obtain GST registration and pay GST where applicable; (iii) Whether the association had any authority to issue NOC or licence, or to collect tax on behalf of the Taxation Department.

Issue (i): Whether teer-counters were required to obtain fresh licence and comply with the distance restrictions under the 2018 Act.

Analysis: The proceedings were concerned with enforcement of the regulatory regime after repeal of the earlier betting law. The Court noted that existing operators could not continue merely on the strength of old licences and that the statutory conditions, including the prescribed separation from places of worship and educational institutions, had to be strictly observed. The authorities were required to inspect teer-counter sites and ensure compliance.

Conclusion: The Court directed closure of teer-counters running without fresh licence and mandated compliance with Sections 6 and 16 of the Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 2018.

Issue (ii): Whether operators of teer-counters were required to obtain GST registration and pay GST where applicable.

Analysis: The Court accepted that where a teer-counter operator was required to register under the GST law, the obligation to obtain registration and discharge tax liability could not be avoided. The directions were framed to ensure that the business, if taxable, was brought within the GST net and the due amount was paid.

Conclusion: The Court directed that eligible teer-counter operators obtain registration under the Meghalaya Goods and Services Tax Act, 2017 and pay GST.

Issue (iii): Whether the association had any authority to issue NOC or licence, or to collect tax on behalf of the Taxation Department.

Analysis: The Court found that the association was only a sports association and had no statutory role in licensing or tax collection. Any private collection of money under the guise of NOC, licence, or tax payment was not authorised, and the Taxation Department was required to act against such conduct in accordance with law.

Conclusion: The Court held that the association had no authority to issue NOC or licence or to collect tax on behalf of the Commissioner of Taxes.

Final Conclusion: The writ petition succeeded to the extent that the Court issued regulatory directions to enforce licensing, statutory compliance, and lawful tax registration, while prohibiting unauthorised private control over teer-counter operations.

Ratio Decidendi: A teer-counter cannot lawfully operate without the fresh statutory licence and compliance with mandatory regulatory conditions, and no private association can assume licensing or tax-collection powers absent express statutory authority.

---