https://www.taxtmi.com/caselaws?id=471659 Cotton-quotation betting constitutes wagering rather than gaming where parties stake money on uncertain market quotations without any interest beyond the stake. Gaming under the Calcutta Police Act requires stakes on a game, sport, pastime or contest, and a common gaming house requires gaming instruments kept or used for the keeper's profit. Boards, vouchers, books, price lists and cash boxes that merely record or evidence cotton bets are not gaming instruments. The specific statutory treatment of rain-gambling records as gaming instruments does not extend to cotton betting. Such premises therefore do not constitute a common gaming house, and the penal provision does not apply. en-us Tue, 18 Jun 1912 00:00:00 +0530 Sat, 12 Sep 2026 11:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471659 Cotton-quotation betting constitutes wagering rather than gaming where parties stake money on uncertain market quotations without any interest beyond the stake. Gaming under the Calcutta Police Act requires stakes on a game, sport, pastime or contest, and a common gaming house requires gaming instruments kept or used for the keeper's profit. Boards, vouchers, books, price lists and cash boxes that merely record or evidence cotton bets are not gaming instruments. The specific statutory treatment of rain-gambling records as gaming instruments does not extend to cotton betting. Such premises therefore do not constitute a common gaming house, and the penal provision does not apply. Case-Laws Indian Laws Tue, 18 Jun 1912 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471659