IPC-Sec 294A

M/s. B.R. Enterprises v. State of U.P.,AIR 1999 (SC) 1867 a gambling may be taxed and may be authorised for a specified purpose, but it would not attain the status of trade like other trades or become res commercium. No gambling could be commercium hence in our considered opinion the principle of RMDC case (supra) would equally be applicable even to the State organised lottery. whenever a State decides to run or not to run its lotteries it is the State which has to decide as a public policy in the public interest. Once such a decision is taken to have in its State lottery free zone, the entrustment of power by the Parliament cannot be said to be ultra vires.