https://www.taxtmi.com/caselaws?id=275752 A statutory exemption confined to lotteries specially authorised by the State Government was held not to offend Article 14 because such lotteries were subject to direct State control and safeguards against misuse of funds and public exploitation. Lotteries authorised by other States but organised by private or institutional agencies were treated differently since effective regulatory supervision in Maharashtra could not be assumed. The classification was therefore based on a real and relevant distinction with a rational nexus to regulation and prevention of abuse, and the challenge to the restricted exemption failed. en-us Mon, 23 Jul 1984 00:00:00 +0530 Mon, 15 Oct 2018 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275752 A statutory exemption confined to lotteries specially authorised by the State Government was held not to offend Article 14 because such lotteries were subject to direct State control and safeguards against misuse of funds and public exploitation. Lotteries authorised by other States but organised by private or institutional agencies were treated differently since effective regulatory supervision in Maharashtra could not be assumed. The classification was therefore based on a real and relevant distinction with a rational nexus to regulation and prevention of abuse, and the challenge to the restricted exemption failed. Case-Laws Indian Laws Mon, 23 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275752