TMI Blog2020 (5) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 and also to ensure that the State exchequer is not put to any loss of revenue - HELD THAT:- Compliance of Section 6 of the Act of 2018 has to be scrupulously ensured which mandates the teer-counters and bookmakers are required to be located not less than 1000 feet or 300 meters away from the nearest place of worship or educational institution. No doubt the petitioner has not given any specific instances except making certain allegations against the respondent No.9-Association, nevertheless, it is the mandatory duty of the respondent-authorities, especially the Commissioner of Taxes and Superintendent of Taxes located in different districts in the State, particularly Tura Circles I and II, to ensure periodical checking of all such sites ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sale of Teer Tickets Act, 2018 [for short the Act of 2018] between ticket counters/teer-counters is maintained by the owner and further to direct the respondents to implement the Meghalaya Goods and Service Tax Act in terms of service code tariff 999692 (gambling and betting services including similar online services) for ongoing business of betting in the form of teer in the State of Meghalaya. 2. Mr. N Syngkon, learned counsel appearing for the petitioner argued that most of the teer-counters in Garo Hills area are running illegally without any license under the Act of 2018. There is no age restriction for entering into the betting of teer and the distance in terms of Section 6 of the Act of 2018 is also not maintained by the owners o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Association from all teer-counters in Tura alone at ₹250/- (Rupees two hundred fifty) is counted, then also this money in Tura area alone is ₹85,700/- (Rupees eighty five thousand and seven hundred) per day and ₹22,75,000/- (Rupees twenty two lakhs and seventy five thousand) per month. Extra monthly tax collected in the name of Taxation Department from each counter is ₹2000/- (Rupees two thousand) if calculated for a month, would reach the total amount of ₹5,00,000/- (Rupees five lakhs) and per annum ₹60,00,000/- (Rupees sixty lakhs), which shows that a huge loss is being caused to the State exchequer. 4. Learned counsel argued that most of the teer-counters in Garo Hills are being run illegally as be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that it is incumbent on the part of the organizer/bookmaker licensed under the Act of 2018 to obtain registration under the GST and to comply with various provisions once the turnover threshold for obtaining registration is exceeded. It is contended that immediately after the Act of 2018 was notified on 09.10.2018, the registration process was initiated and every efforts is being made to ensure that the teer-counters/bookmakers adhere to the rules as mentioned in Section 6 (1) of the Act of 2018. Since the area of different Circles is quite huge, it requires microscopic monitoring, which is a time consuming process. Learned Additional Advocate General, however, submits that the State respondents are making their best endeavour with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act of 2018 and also to ensure that the State exchequer is not put to any loss of revenue. First and foremost contention of the learned counsel for the petitioner is that many such teer-counters in different parts of the State, especially in Garo Hills and Tura district, are being run without obtaining any license. It appears that the licenses were earlier issued to various owners of different teer-counters under the Act of 1982. Now with the repeal of that Act and enactment of the Act of 2018, licensees of that time are required to obtain fresh license under the Act of 2018. It goes without saying that no such teer-counter can be allowed to run without a valid license. Compliance of Section 6 of the Act of 2018 has to be scrupulously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) In order to carry out the aforesaid directions, the Commissioner of Taxes is directed to undertake a special derive to inspect/check all such centers throughout the State during the month of March, through different Superintendent of Taxes, with the help of local police and the district administration. (iv) It is made clear that that the respondent No.9-Association will have no authority to issue any NOC/license, to authorize anyone to run such teer-counters or also would have no authority to collect tax on behalf of the Commissioner of Taxes. If it is found to have indulged in any such illegal activity either in the past or is even now found to indulge in such activity, the Commissioner of Taxes would take appropriate action against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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