Lack Of Legislative Competence: Kerala HC Declares Kerala Tax On Paper Lotteries Act Unconstitutional [Read Judgment]

The Kerala High Court has declared that the Kerala Tax on Paper Lotteries Act unconstitutional. The Act dealt with the levy and collection of tax on the conduct of paper lotteries in the State. The Single Bench of the High Court had upheld the validity of the Act by dismissing the writ petition filed by the State of Sikkim. One of the main contention in the writ appeal was that he...