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    <title>1947 (8) TMI 1 - MADRAS HIGH COURT</title>
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    <description>A club or registered society can fall within the definition of a common gaming house if the premises are used for gaming for the profit or gain of the person owning, occupying, using or keeping it. The court accepted that the club&#039;s collection of sitting fees, maintenance of the gaming arrangement for income, and profit after card costs established profit-making use, and it relied on oral and documentary evidence where no accounts were produced despite availability. Once the premises were found to be a common gaming house, the players were liable under the gaming provision, and the clerk and secretary were liable for assisting in and permitting its use for gaming.</description>
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    <pubDate>Thu, 21 Aug 1947 00:00:00 +0530</pubDate>
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      <title>1947 (8) TMI 1 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=168268</link>
      <description>A club or registered society can fall within the definition of a common gaming house if the premises are used for gaming for the profit or gain of the person owning, occupying, using or keeping it. The court accepted that the club&#039;s collection of sitting fees, maintenance of the gaming arrangement for income, and profit after card costs established profit-making use, and it relied on oral and documentary evidence where no accounts were produced despite availability. Once the premises were found to be a common gaming house, the players were liable under the gaming provision, and the clerk and secretary were liable for assisting in and permitting its use for gaming.</description>
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      <pubDate>Thu, 21 Aug 1947 00:00:00 +0530</pubDate>
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