Maharashtra Tax on Lotteries Act, 2006, upheld as State Legislature's power under Entry 62, List II for taxing lotteries.

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....Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls within the purview of betting and therefore, Entry 62 List II is invoked by the State Legislature to enact a law imposing tax on betting and gambling - Maharashtra Tax on Lotteries Act 2006 is well within the legislative competence of the State legislature....