(1.) These appeals have been preferred by the States of Karnataka, Kerala and others being aggrieved by the judgments passed by the Division Benches of the High Courts of the respective States. The Division Bench of the High Court of Karnataka vide impugned judgments dtd. 27/12/2010 and 7/3/2011 held that the Karnataka Legislature had no legislative competence to pass the Karnataka Tax on Lotteries Act, 2004 (hereinafter referred to as, "Karnataka Act, 2004") and, consequently, directed the amounts deposited by the respondents-States who had organised the lottery schemes to be refunded to them within four months from the date of receipt of the copy of the impugned judgment.
(2.) Similarly, the Division Bench of the High Court of Kerala by the impugned judgments dtd. 30/4/2020, 9/8/2021 and 10/8/2021, held that the Kerala legislature had no legislative competence to enact the Kerala Tax on Paper Lotteries, Act, 2005 (hereinafter referred to as, "Kerala Act, 2005") and declared it as unconstitutional and invalid. Liberty was reserved to the respondents-States to seek refund of the tax already collected by the State of the Kerala under the said Act on producing proper account and proof and a direction was issued to the State of Kerala to pass appropriate orders making refund of the amounts due based on evaluation of such proof, without any delay.
(3.) Being aggrieved, the States of Karnataka, Kerala and others are in appeal before this Court. The respondents herein are the States of Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, and others who are the organisers of the lotteries as well as promoters, inter alia, in the States of Karnataka and Kerala.
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