AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2020 (2) TMI 1062
X X X X Extracts X X X X
X X X X Extracts X X X X
....etitioner claiming himself to be a resident of Ajmer City, involved in the business of imparting education by way of coaching to the youth of Ajmer City. 2. The grievance raised in the present petition is in respect of the online game known as "Dream 11" and the said online game is alleged to be betting of cricket team and amounting to gambling. The petitioner has submitted that public in general are cheated in the name of "Dream 11" game and people become culprit of gambling and betting without having the proper knowledge of law. The petitioner has submitted that by permitting "Dream 11" game to be played, the respondents are committing offence of gambling and betting. 3. The prayers made in the Public Interest Litigation petition ar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3827 has considered the similar issue with respect to the game "Dream 11" and it has been found that "Dream 11" game does not involve any commission of offence of gambling and betting and accordingly, the writ petition was dismissed vide order dated 18.04.2017. The respondents have also pleaded that the order of Punjab and Haryana High Court was challenged before the Hon'ble Supreme Court in Special Leave Petition No.27511/2017 and the Hon'ble Supreme Court has dismissed the said Special Leave Petition vide order dated 15.09.2017. 6. The respondents have also pleaded that issue with regard to nature of "Dream 11" game as whether it involves gambling/ betting was also examined by Division Bench of the Bombay High Court in the case of Gurd....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly failed to discharge their statutory obligation of preventing such game which is played by the innocent people and they indulge themselves in gambling and betting. 10. This Court finds that the issue of considering the nature of game played as "Dream 11" has been examined by the Punjab and Haryana High Court in the case of Varun Gumber (supra) and the writ petition was dismissed vide order dated 18.04.2017. The extract of the order dated 18.04.2017, relevant for the present purpose, is reproduced as under:- "In view of the finding rendered by the Hon'ble Supreme Court aforementioned, it leaves no manner of doubt that on the scope and ambit of the term game "mere skill" in the context of the present case, in other words, th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ughtful Will, he joined various leagues for the leagues selected by him and after registration which was declared before participating, was not about possibility of winning or losing like horse riding not every better is winner. The respondent company' s website and success in Dream 11's fantasy sports basically arises out of users exercise, superior knowledge, judgment and attention. I am of the further view that the element of skill and predominant influence on the outcome of the Dream11 fantasy than any other incidents are and therefore, I do not have any hesitation in holding the any sports game to constitute the game of "mere skill" and not falling within the activity of gambling for the invocation of 1867 Act and thus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....19 is reproduced hereunder:- "8. XX XX XX It is evident that the expressions 'betting' or 'gambling' were used interchangeably in Section 65B(15) of the Finance Act, 1994. Again the test applicable was whether it was a game of chance or game of skill. Only if the result of the game/contest is determined merely by chance or accident, any money put on stake with consciousness of risk and hope to gain, would be 'gambling' or 'betting'. There is no merit in the submission that the result of their fantasy game/contest shall be considered as merely by chance or accident notwithstanding involvement of substantial skill. The petitioner claims that the result would depend largely on extraneous factors such as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the entire case of the Petitioner is wholly untenable, misconceived and without any merit. It can be seen that success in Dream 11's fantasy sports depends upon user's exercise of skill based on superior knowledge, judgment and attention, and the result thereof is not dependent on the winning or losing of a particular team in the real world game on any particular day. It is undoubtedly a game of skill and not a game of chance. The attempt to reopen the issues decided by the Punjab and Haryana High Court in respect of the same online gaming activities, which are backed by a judgment of the three judges bench of the Apex Court in K. R. Lakshmanan (supra), that too, after dismissal of SLP by the Apex Court is wholly misconceived." ....