TaxTMI 
TaxTMI 
2022 (6) TMI 580
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....Rachhitta Rai, Advocate. For the Respondent No. 1 : Ms. Sangita Pradhan, Asst. Solicitor General For the Respondents No. 2 And 3 : Mr. Hissey Gyaltsen, Asst. Govt. Advocate. JUDGMENT : PER THE HON'BLE, THE CHIEF JUSTICE This appeal arises out of a judgment and order dated 07th December, 2021, passed by a learned Single Judge of this Court in WP(C) No.08 of 2019 (Serenity Trades Pvt. Ltd. & An....
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....the distributor/selling agents would have, under the scheme of the Act and Rules, no hand in the pricing structure of the cost of the lottery tickets. The learned Court was also of the view that refund of this nature cannot be granted if the burden of the draw charges had been passed on to a third party or the ultimate consumer. That apart, the learned Single Judge also proceeded to observe, inter....
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....ickets. It is settled that refund of this nature cannot be granted if the burden of the draw charges had been passed on to a third party or the ultimate consumer. Although the petitioners have filed affidavits stating that they had not passed on the burden, when it is for the Organising State to structure the pricing of the lottery tickets, it may not be possible to determine this lis without the ....
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....ires an interpretation of these agreements between parties not before this Court. The only thing certain is that the petitioner had paid the draw charges. The State respondents have also raised the issue of limitation and seriously contested it. 29. In the circumstances, this Court is of the view that it would not be correct to decide the issues raised in writ jurisdiction. The writ petition, is....