(A) Tamil Nadu Horse Races (Abolition of Wagering or Betting) Act (44 of 1974) , S.2— Validity - Madras City Police and Gaming (Amendment) Act (7 of 1949), Ss.2 and 4 brought into force with effect from 31-3-1975 - Wagering or betting on horse races is gaming - Act is not ultra vires the State Legislature under Entry 34 of List II in Sch. 7 of the Constitution - Betting and gambling - Interpretation of. Constitution of India , Sch.VII List II Entry 34— Madras City Police and Gaming (Amendment) Act (7 of 1949) , S.2, S.4— Horse racing is a competition on speed which will depend on a variety of changing and uncertain features which, with the best of knowledge and skill of the bettor, cannot be reduced to a certainty, though of course by such knowledge and skill the probability of success of a particular horse may be approximated. Therefore, betting on horses does involve an element of gambling and staking on horses with expert knowledge and skill of the bettor is betting involving an element of gambling. Case law discussed.(Para 7) The Entry, gaming and betting in the State List as a subject of Legislative power, can validly be invoked by the Legislature in prohibiting betting simpliciter on horse races or betting and gambling on horse races. Betting is gambling and gambling includes a betting. It follows, therefor....