https://www.taxtmi.com/caselaws?id=287297 The court held that the State Legislature had the competence to enact the legislation on gambling. However, the tax imposed under Section 12A was deemed invalid as it contravened Article 276(2) by being a tax on the business. The restrictions imposed by the Act were also found invalid for not meeting the conditions of Article 304(b). Additionally, the court ruled that corporations could claim fundamental rights under Article 19(1)(g). Consequently, the appeal was dismissed, preventing the State of Bombay from enforcing the Act against the petitioners, who were awarded costs of the petition and appeal. en-us Wed, 12 Jan 1955 00:00:00 +0530 Tue, 07 Apr 2020 19:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287297 The court held that the State Legislature had the competence to enact the legislation on gambling. However, the tax imposed under Section 12A was deemed invalid as it contravened Article 276(2) by being a tax on the business. The restrictions imposed by the Act were also found invalid for not meeting the conditions of Article 304(b). Additionally, the court ruled that corporations could claim fundamental rights under Article 19(1)(g). Consequently, the appeal was dismissed, preventing the State of Bombay from enforcing the Act against the petitioners, who were awarded costs of the petition and appeal. Case-Laws Indian Laws Wed, 12 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287297