Meghalaya HC directs Special drive to Inspect / Check all Teer Centers to Curb GST Evasion [Read Order]

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The Meghalaya High Court has directed a special drive to inspect all Teer centers to curb Goods and Services Tax Evasion.

A Public Interest Litigation has been filed by Shri Sajan Ch. Marak, inter alia, with the prayer that the respondents be directed by the issuance of a writ of mandamus to close down all running illegally teer-centers in the State and to provide age limit.

Restrictions for entering into the betting of teer and to ensure that the distance in terms of Section 6 of the Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 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 the ongoing business of betting in the form of teer in the State of Meghalaya.

The division bench comprising of Chief Justice Mohammad Rafiq and Justice W. Diengdoh, pronounced the order based on Public Interest Litigation.

The bench observed 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 a 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.

The Court also said 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.

The Court further added that 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 where licensees of the earlier Act of 1982 used to run the teer-counters.

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