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extract from thre delhi development act, 1957bs ae penalties 29 (1) any person who whether at his own instance or at the instante of any other person or any body (including a department of government) undertakes or carries out development of any land in contravention of the master wlan or zonal development plan or without the permission, approval or sanction referred to in sgction 12 or in contravention of any condition subject to which such permission, approval or sanction has been granted, shall be punishable - bs ok % (0) with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees, or with both, in any case, other than those referred to in clause (a) po ; = annexure(61 of 1957) | Parliament_bills | 75ba7d7c-9333-58ce-a90d-8e394ab39afe |
universities bill, 1fj70 arrangement of clauses chapter i preliminary clausi's1 short title and commencement 2 definitions chapter ii establishment of corresponding un!versitijj:s3 dissolution of the existing university and establishment of haryana and punjab agricultural universities 4 incorparation 5 territorial limits 6 headquarters 7 objects of a corresponding university 8 admission to a corresponding university 9 powers of a corresponding university 10 visitations chapter iii management of a corresponding university11 authorities and officers (if a corresponding university 12 chancellor 13 constitution, powers and dutips of the board of a corresponding university 14 powers and duties of the board 1!5: the vice-chancellor 16 powers and duties of the vice-chanceilot 17 the registrar 18 comptroller 19 the estate officer 20 director of student welfare 21 deans of colleges 22 the librarian '23' - academic council ", : chapter iv collegesclauses 24 the colleges 21 ®xperiment stations for research 26 agrieultural )ktensicm education chapter v servlcbs27 retirement and other conditions <1f service 28 provident fund 29 appointment of salaried officers 30 temporary arrangements chapter vi statutes and regulations31 statutes 32 statutes how made 33 regulations chapter vii accounts and audit34 accounts and audit chapre'r vm miscellaneous35 division of assets and liabilities 36 legal proceedings 37 transfer of employees 38 memhersllip of ~rrespoftding universityboates 39 ann~l ae,srt 40 construction of references to existing university ·-v documtmf; etc 41 obligations to be discharged by the punjab j\cricultural university 42 proportion of cost to be borne by the gevel'd-eelt·d lutnachal pradesh 43 settlement of unresolved disputes 44 power to remove difficulties 45 repeals and saving corp1genda to the haryana and pu;~jf\b agriculiural u!itvebsities bill, 1970 (to be/as introduced in lok sabha) 1 page 1, -fer ":9ill no lsof" re 9d i!p;ilj no 13 of 1970" 2 page 5, for the existing marg~nal h9ading to clause 11,-read "authorities and officers of a corresponding university" 3 page 7, line 15,-aft ar "of" ins '?r t "tha til 4 page 13, line 10,-after "rna tters" for n ti read " it , 5 page 14, line 34,-after "belt for it th" read " the" -;;--6 page 20, lines 21 and 22,-for "secu tty" rehd " s scur i tyrt universities bill, 1970 a billto provide fot the establishment of two i_~mumt ~ d ' uni- versities in place of the punjab agricultural univ~si'y constitutecil by the punjab agricultural university act, 1961, ami jojr 71jqtters consequential on, or corrmected with, the establi8hment of those inde· pendent agrtc'/lltural' 'l1mv'etsities whereas, for the development of agriculture in the states of haryana and p~ab, it is expedient to provide for the utablishmeat of two in3e-~qdent a8"icultural universitie& in place of the pu$b agrieultural university constituted by the punjab a$icultural universi\y act, 1961; and w~ the· legblatures ·of the states of haryana and punjab have passed resolutions in terms of clause (1) of ariiele 20% of1ibe consti· tution in relation to the above-mentioned matter and matters ancillary thereto in so far as such matters are ma(ters enumerated in list ii in the sewnth schweto the coilstuutioe; be it enaeted by paruamejlt in the tweot¥-fii'et yeat' of the republic of lnd1a as follow1l:- chapter i prelimdfally5 1 (1) this act may be called the haryana and punjab agricultural :=,t ~ universities act, 1970 ~r::;iit (2) it shall be deemed to' have come into force on the 2nd day of february, 1970 deftnitior z in this act, and in all statutes made thereunder, unless the context otherwise requires,-(4) "academic council" means, in relation to a corresponding s university, the academic council of that university; (b) "agriculture" includes the basic and applied science of lioil and water management, crop and live-stock production and management, home sciences and the betterment of rural people; 10 (c) "appropriate government" means-(i) in relation to the haryana agricultural university the government of the state of haryana; (ii) in relation to the punjab agricultural university the government of the state of punjab; (d) "board", in relation to a corresponding university, means the is boe: if management of that university; (e) "college" means a constituent college of a corresponding university; (n "corresponding university" means,-(i) in relation to the territories to which the functions of the 20 haryana agricultural university extend that university; (it) in relation to the territories to which the functions of the punjab agricultural university extend, that university; (g) "existing university" means the punjab agricultural univerlitv constituted by section 3 of the punjab agricultural university 25 act, 1961; (h) "library" means a library established or maintained by a corresponding university; (i) "prescribed" means prescribed by the statutes of a corresponding university; 30 (j) "statutes" and "regulations" mean respectively the statutes and regulations made by a corresponding university under this act; (k) "transferred territories" means the territories added to the union territory of himachal pradesh by sub-section (1) of section 5 35 of the punjab reorganilhltinn act, 1966; ji of 1966 (1) "vice-chancellor" means the vice-chancellor of a corresponding university chapter iiestablishment of corr!:sponding univdsities 40 3 as from the commencement of this act, the existing university shall stand dissolved and there shall be established in its place two independent agricultural universities, to be known respectively as the haryana agricultural university and the punjab agricultural university otuoi'olllld of the exiatilltot udivenity add esta~ liahment c'c huyana and punjab ~lmral udlveatdes 4 (1) each of the agricultural universities mentioned in section 3 incorpora shall be a body corporate having perpetual succession and a common seal lion with power to acquire, hold and dispose of property, and to contract, and may, by its name, sue and be sued s (2) each body corporate referred to in sub-section (1) shall consist of the chancellor and the vice-chancellor of that university, the members 01 the board, the academic council and all persons, who may hereafter become or be appointed as such officers or members, so long as they continue to hold such office or membership 10 5 (1) the haryana agricultural university shall function within the territorial territories of the state of haryana and the punjab agricultural university limits shall function within such other territories to which the functions of the existing university extended immediately before the commencement of this act is (2) until a university is established in the union territory of himachal pradesh, the agricultural college at palampur in the transferred territories shall, notwithstanding the dissolution of the existing university, continue to be a college of the punjab agricultural university and shall cease to be such college on the establishment of a university in tho'se 20 territories (3) on the establishment of a university in the transferred territories, the assets and liabilities of the punjab agricultural university pertaining to the agricultural college at palampur shall stand transferred to, and shall vest in, such university 2s 6 (1) the headquarters of the haryana agricultural university shall headb at hissar, and the headquarters of the punjab agricultural university quarters shall be at ludhiana, or at such other place as the appropriate government may direct (2) each corresponding university shall establish an office at the place 30 at which the seat of the appropriate government is located 7 each corresponding university shall be deemed to be established and objecu ctf incorporated for the following objects, namely: -a correl' pondilll uninniry (a) making provision for imparting education in difterent branches of study, particularly agriculture, veterinary and animal science, 3s agricultural engineering, home sciences and other allied sciences; (b) furthering the advancement of learning and prosecution of research, particularly in agriculture and other allied sciences; (c) undertaking the extension of such sciences to the rural people of the territories within which the university is required by this 40 act to function; (d) such other purposes as the appropriate government may, by notification in the oftlcial gazette, direct f, <r) each corresponding university shall, subject to the provisions of '~9 act and the statutes, be open to all persons: adttilltfetl to n cot<-reepondida university provided that nothing herein shall require any such university to admit to any course of study a number of students larger than the preseriied rrunlber s (2) the appropriate govemrnent may direct the correspondifl'l ant-vel/sity to reserve in any college seats for women, scheduled caste&l 8ehe--duled tribes or such educationally backward classes of ctti&ens at; mey be specified by that government in this behau, and where such direction has been given, the coi'responding university shall make the reservations 10 accordingly: provided that no such person shall be entitled to be admittea toa corresponding university unless he meets the standards laid down by the corresponding university :0 powers 01 u t each correspondina university shall have the followmc-powlel8, 15 co!'reepond- namely:-ida uoivcrlity (4) to provide for graduate and post-graduate injtructians m agriculture, veterinary and animal sciences, agricultural e~ home sciences and other allied sciences and in such other branches of learning as the university may deem fit; (b) to make provision for instructions in applied fields,research and the dissemination of the findings of reaearch and tecbllieal information through an extension education programme; (c) to institute degrees, diplomas and other ,academic ~ tiona; 25 (d) to hold examinations and to grant and confer degrees, diplomas and other academic distinctions to and on persons who hall hav-(i) pursued a prescribed course of study; or (ii) carried out research in the university, or in an institu-30 tion recognised in this behalf by the university, under the prescribed conditions; (e) to confer honorary degrees or ot1ler distil'lctions in the prescribed manner and under the prescribed conditions; (f) to provide lectures and instructions for field workers, village 35 leaders and other persons not enrolled as regular students of the university and to grant certificates to them when deemed desirable; (g) to co-operate with other universities and authorities mauch manner and for such purposes as the university may determine; (h) to institute teachini research and extension education posts 40 required by the university and to appointpersdns to such posts; (i) to create administrative, ministerial and otaer pofts and to make appointments thereto; (j) to institute and award fellowships, scholarships and prizes in 'il(!cordaaee 'with tfte statutes; 5 (k) to institute and maintain residential accommodatigd for students of the university; (1) to supervise and control the residential accommodation and to regulate the discipline of the students of the university and to make arrangements for 'promoting their health and welfare; 10 (m) to institute and receive such fees and other char,es as may be prescribed; and (on) to do all such acts and things, whether incldemal to the powers aforesaid or not as may be requisite in order to further the objects of the university is 10 (1) the chancellor of a corresponding university may cause an inspection to be made by such person as he may direct, of the corresponding university, its buildings, laboratories, and equipment and of any lnst!-tutionmaintained by that university, and may cause an inquiry to be made in 1'espect of any matter connected with the administration and the 20 finances of that university (2) the chancellorof a oorresponding univel'siiy shall, in every case, give notice to the university of his intention to cause an inspection or inquiry to be made, and, on receipt of such notice, that university shall be entitled to appoint a representative who shall have the right to be 25 prehllt, and hear-d, at such inspection or inquiry (3) the chancellor of a corresponding university may address the :soard ;of tllle university w:th reference to the reault of suehinspection or inquiry with -sueh advice as he may offer regardtng the action to be taken 30 (~ the board shall communicate to the chancellor sueh action as it propams take or has taken 8s the result of such inspection or inquiry (5) if the board dor:s not, within a reasonable time, take action to the satisfaction of the cllancellor, he may, after considering any explanation furnished or representation made by the board, issue such direc-31 tions as he may deem fit and the board shall comply with such directions chapter iii managf:mj'nt 0[,' a corrfrponding university11 the following shall be thl: authorities :-ind officers of each corres-40 podding university, damely:-(4) authorities of a corresponding universityrclpoddln uaiverslry (i) bo rd; (ii) academic councu; (iii) board of studies; and (iv) such other authorities as may be declared by the statutes to be authorities of the university (b) oftlcers of the corresponding university-s (i) chancellor; (ii) vice-chancellor; (iii) dean of post-graduate studies; 10 (iv) deans of the colleges; '"'-(v) director of research; (vi) direct:>r of agricultural extension education; ('jii) director of students welfare; (viii) registrar; (ix) comptroller; (x) estate officer; 15 (xi) librarian; and (xii) such other persons in the service of the unlversity as may be declared by the statutes to be officers of the university chancellor 12 (1) the governor of the state of haryana shall be the chancellor of the haryana agricultural university and the governor of the state of 20 punjab shall be the chancellor of the punjab agricultural university (2) the chancellor of a corresponding university shall, by virtue of his office, be the head of that university and shall, when present, preside at a convocation of that university (3) the chancellor of a corresponding university shall have such 2s other powers as are specified in this act or as may be prescribed 13 (1) the appropriate government shall, within a period of one year from the commencement of this act, establish a board for the management of the corresponding university codititution powers idd duties of the board of correlpoading udivmlty (2) the board of the haryana agricultural university shall cons1st 3(1 of-(a) the vice-chancellor; (b) the chief secretary to the government of the state of haryana; (c) the secretaries to the government of the state of haryan 3s tn the departments of-(i) agriculture; (ii) finance: ana (iii) community development; (d) persons, not being officials, appointed by the government 01 the state of haryana from amongst the followin'g categories of per sons, namely:-5 (i) one from amongst persons who are, in the opinion of that government, eminent agricultural scientists with a background of ,agricultural research or education; (ii) two from amongst persons who are, in the opinion of that government, progressive fanners or live-stock breeders having experience of, and interest in, scientific farming and live-stock improvement; 10 (iii) one from amongst persons who are, in the opinion of that government, distinguished industrialists, businessmen, manufacturers or live-stock breeders, associated with agricultural development; and is (iv) one from amongst women who are, in the opinion n( government, outstanding social workers, preferably with a background of rural advancement (3) the board of the punjab agricultural university shall consist elf--(a) the vice-chancellor; 20 (b) the chief secretary to the government of the state ot punjab; (e) the secretaries to the government of the state of punjab in the departments of--(i) agriculture; and (ti) nnance; (d) the director of agriculture punjab; (e) the director of animal husbandry, punjab; (1) one nominee of the indian council of agricultural research; (!7) two nominees cf the government of the union territory of himachal pradesh; 30 (h) persons not being otftcials, appointed by the government ot the state of punjab from amongst the following categories of persons, namely:-35 (1' two from amorgst persons who are, in the opinion of that government, eminent agricultural scientists with a background of agricultural research or education; (ii) two from amongst persons who are, in the opinion of that government, progressive farmers or 1ive-srock breeders hav-ing experience of and interest in! scien1ific farming and l~ve~ock iftlprov~m~nt: (iii) one from amongst persons who are, in the opinion of that government, distinguished industrialists, businessmen, manufacturers or liv~-stock breeders, associated with agrkultural development; and (iv) one from amongst women who arc, in the opinion of s that government, outstanding social workers, preferably with a background of rural advancement (4) the board of the haryana agricultural university shall associate with its meeting the following persons as technical advisers, but the persons so associated shall not be entitled to vote at any such meeting:- 10 (a) the director of agriculture, haryana; (b) the director of animal husbandry, haryana; and (c) two officers appointed by the board of that university from amongst the deans or directors of that university (5) the term of office of the members of the board, other than the is official members, shall be three years: provided that two members of the board, not being official members, shall retire at the end of each year (6) the members of the board, other than the official members, shall determine, by lots, the member!i! who shall retire at the end of each year 20 (7) a member of the board may resign his office by a notice in writing, addressed to the chancellor of the corresponding university' (8) if, for any reason, a vacancy occurs in the oftice of a member of the board, the appropriate government may fiu the vacancy by appointing another person thereto in accordance with the provisions <1f this see- 25 tion (9) no act or proceeding of the board shall be invalid merely od the ground of the existence of any vacancy in, or defect in the constitution of, such board (10) four members of the board, in the case of the haryana agric1jl- 30 tural university, and five members of the board, in the case of the punjab agricultural university, shall be a quorum for a meeting of the board: provided that if a meeting of the board is adjourned for want of a quorum, no quorum shall be necessary at the next meeting for the 3s transaction of the same business (11) the chancellor shall be the honorary chairman of the board and the vice-chancellor, the working chairman (12) the members of the board shall not be entitled to receive any remuneration for the perfonnance of their functions under this act"q ~~cept such daily and travelling allowances as may be prescribed~ provided that nothing herein shall affect the emolumertts or other conditions of service of the vice-chancellor (13) on the commencement of this act, the members of the board of management of the existing university shall be deemed to have s vacated their offices as such if the powers and duties of the board shall be as follows:-powen add duties ofthe board (a) to approve the budget submitted by the vice-chancellor; (b) to hold and control the property and funds of the university and issue any general directive on behalf of the university; 10 (c) to accept or transfer any property on behalf of the university; (d) to administer funds placed at the disposal of the university for specific purposes; (e) to invest moneys belonging to the university; <i) to appoint the officers, teachers and other employees of the university in the prescribed manner; is (g) to direct the form and use of the common seal of the university; (h) to appoint such committees as it may deem necessary for its proper functioning; 20 (i) to borrow money for capital improvements and make suitable arrangements for its repayment; (j) to appoint the vice-chancellor subject to the provisions of section 15; (ie) to meet at such times and as often as the board may deem 25 necessary: provided that regular meetings of the board shall be held at le-tst once in every two months; 30 (l) to regulate and determine all matters concerning the univer sity in accordance with this act and the statutes, and to exercise such powers and to discharge such duties as may be conferred on or imposed upon the board by this act or the statutes 15 (1) the vice-chancellor shall be a whole-time officer of the corres- the vlceponding university and shall bf' appointed by the board in the prescribed chadceuor manner: 3s provided that where the members of the board are not unanimous with regard to the selection of the person proposed to be appointed as the vice-chancellor, the appointment shall be made by the chancellor of the concerned corresponding university: provided further that the first vice-chancellor of the haryana agri-40 cultural university shall be appointed by the government of the state of haryana: provided al80 that the person holding office immediately before the commencement of this act as the vice·chanceuo'l' of the existing university shall be deemed to be the first vice-chancellor of the punjab agricultural university and shall hold such office for the unexpired portion of his term of office as the vice-chancellor of the existing uni~ 5 versity (2) the term of office of the vice-chancellor shall be four years and he shall be eligible for re-appointment (3) the emoluments and other conditions of service of the vice-chancellor shall be such as may be prescribed and shall not be varied to 10 his disadvantage after his appointment (4) when a vacancy occurs, or is likely to occur, in the office of the vice~chancellor by reason of leave taken by the holder of such office or any cause other than the expiry of the term of office, the registrar shall report the fact forthwith to the board, and such vacancy shall be filled in 15 accordance with the provi!'lons of sub-section (1) (5) until the vacancy· is filled under sub-section (4) or until such time as the board designates an acting vice-chancellor, the senior-most dean, in the case of the haryana agricultural university, or the registrar, in the case of the punjab agricultural university, as the case may be, shall 20 carryon the current duties of the office of the vice-chancellor (6) the vice-chancellor may relinquish office by resignation in writing addressed to the board and ordinarily delivered to the secretary of the board at least two months prior to the date on which the vice-chancellor wishes to be relieved 2s 16 (1) the vice-chancellor shall be the principal executive and academic officer of the corresponding university and the chairman of the academic council and shall, in the absence of the chancellor, preside at a convocation of the corresponding university and shall confer degrees on persons entitled to receive them 30 (2) the vice-chancellor shall exercise control over the affairs of the corresponding university and shall be responsible for the due maintenance of discipline at that university (3) the vice-chancellor shall convene meetings of the academic council unless he temporarily delegates this power to some other otbcer 35 of the corresponding university (4) without prejudice to the powers conferred by this act on the appropriate government, the vice-chancellor shall ensure the faithful observance of the provisions of this act and the statutes and he shall exercise all such powers as may be necessary in that behalf 40 (5) the vice-chancellor shall be responsible for the presentation of the budget and the statement of accounts to the board (6) tn any emergency, which, in the opinion of the vice-chancellor, requires immediate action to be taken, he shall take such action as he deems necessary and shall, at the earliest opportunity, report the action 45 taken to the officer, authority or other body for confirmation who or which in the ordinary course would have dealt with the matter, but nothing in this sub-section shall be deemed to empower the vice-chancellor to incur any expenditure not duly authorised and provided for in the budllet l7) where any action by the vice-chancellor under sub-section (6) affects any person in the service of the corresponding university to his disadvantage, such action shall not be taken unless the person concerned has been given a reasonable opportunity of being heard, and the person 5 against whom any action is proposed to be taken may prefer lm appeal to the board within thirty days of the date on which the action proposed to be taken against him is communicated to him (8) subject as aforesaid, the vice-chancellor shall give effect to the orders of the board regarding the appointment, suspension and dismissal 10 of officer:;, teachers and other employees of the correspondmg univer-~y -(9) the vice-chancellor shall be responsible for the close co-ordination and integration of teaching, research and extension education (10) the vice-chancellor shall exercise such other powers as may be '5 prescribed (11) tile salary and allowances payable to the officers, teachers and other employees of the corresponding university shall be determined by the vice:-chancellor with the approval of the board 17 (1) the registrar of a corresp'd'nding university shall be a whole the relit-20 time officer of that university and shall be appointed by the vice-chan- trar cellor of that university vvith the approval of the board (2) the registrar of a corresponding university shall receive such remuneration and other emoluments as may be prescribed and shall not, during the tenure of his office, accept any remuneration or emolument 25 other than the prescribed remuneration or emolument (3) the powers and duties of the registrar of a corresponding cniversity shall be as follows :-(a) to be responsible for the custody of the records and the common seal of the university; 30 (b) to be the ex otficio secretary to the academic council and to the board and to place before such council and board all such information as may be necessary for the transaction of business of the council or the board, as the case may be; (c) to receive applications for admission into the university; 35 (d) to keep a permanent record of all syllabi, curricula and informati01l1l connected therewith; (e) to make arrangements for the conduct of such examinations as may be prescribed and to be responsible for the due execution of all processes connected therewith; (i> to perform such other duties as may be prescribed or required, from time to time, by the vice-cbancellor 18 (1) the comptroller of a corresponding university shall be a comprrouer whole-time officer of that university and shall be appointed by the vice-chancellor of that university with the approval of the board 4s (2) the comptroller shall manage the property and investmt:~lts of the corresponding university and advise it in regard to its ftnanelll policy (3) the comptroller shall be responsible to the v ice~chancellor for all accounting matters of the corresponding university including the preparation and presentation of its budget and statement of accounts (4) the comptroller shall receive such remuneration as may be preacribed and shall not, during the tenure of his office, receive any remune- s ration or other emolument other than the prescribed remuneration (5) the comptroller shall-(a) ensure that expenditure, not authorised in the budget, is not incurred by the corresponding university except by way of investment; and 10 (b) disallow any expenditure not warranted by the terms of any statute or for which provision is required to be made by the statute but has not been so made (g) ali moneys belonging to the corresponding university shall be kept in a scheduled bank approved by the board 15 the eatate officer 19 the estate officer of a corresponding university, who shall be appointed by the vice-chancellor with the approval of the board, shall be responsible for the custody, maintenance and management of all the buildings, lawns, gardens and other properties of the university uircctor of student we1fafll 20 (1) the director of student welfare of a corresponding university 20 shall be a whole-time officer of that university and shall be appointed by the vice-chancellor with the approval of the board (2) the director of student welfare shall have the following duties, namely:-(a) to make arrangements for the housing of students; (b) to direct a programme of student-counselling; (c) to arrange for the employment of students in accordance with the plans approved by the vice-chancellor; (d) to supervise the extra-curricular activities of students; (e) to assist in the placement of graduates of the university; and 30 (f) to organise and maintain contact with the alumni association of the university 21 (1) each college shall have a dean who shall be a whole-time officer and shall be appointed by the vice-chancellor with the approval of the board 3s (2) the dean shall be responsible to the vice-chancellor for all matters concerning his college (3) the dean shall be responsible for the organisation and the conduct of resident instruction of the departments of the college the librbrian 22 (l) the librarian of a corresponding university shall be appoint- 40 ed by the vice-chancellor with the approval of the board and shall be in charge of the library (2) the librarian shall be responsible to the vice-chancellor for all matters concerning the library 23 (1) the academic council shall be in charge of the academic affairs academic of the university and shall, subject to the provlsloni of council this act and the statutes, superintend, direct and control, and be responsible for the maintenance of standards of instruction, education s and examinations and other matters connected with the obtaining of degrees and shall exercise such other powers and perform such other duties as may be prescribed (2) without prejudice to the generality of the foregoing power, the academic council shall have power-10 (a) to advise the vice-chancellor on all academic matters including the control and management of the libraries; (b) to co-opt at its meetings such heads of departments as it may consider necessary; (c) to make recommendations to the vice-chancellor for the in-is stitution of the professorships, associate professorships, assistant professorships and teacherships and other teaching posts and in regard to the duties and emoluments thereof; (d) to formulate, modify or revise schemes for the constitution or reconstitution of departments of teaching, research and extension; 20 (e) to make regulations regarding the admission of students to the university; (1) to make regulations regarding examinations conducted by the university and the conditkms on which students shall be admitted to such examinations; 2s (g) to make regulations relating to courses of study leading to degrees, diplomas and certificates; (h) to make recommendations relarding post-graduate teaching, research and extension; (i) to make recommendations regarding the q'lalifications to be 30 prescribed for teachers in the university; (j) to exercise such other powers and perform such other duties as may be conferred or imposed on it by or under the provisions of this act (3) the academic council shall consist of-35 (a) the vice-chancellor; (b) the deans of the colleges of the university; (e) the dean of post-graduate studies; (d) the director of extension education; (e) the director of research; 40 <i> the head of one department from eaeh college, to be selected by the respective college (4) the term of oftlce of the members specified in clause (f) of subsection (3) shall be two years chapter iv collj!:gesi'hecolletts• 24 (1) the following colleges shall be th~ constituent colleae 01 the haryana agricultural university, namely:-(a) the college of agriculture at hissar; 5 (b) the college of veterinary medicine at hissar; (c) the college of animal sciences at hissar; (d) the college of basic sciences and the humanities and such other colleges as may be established by the university after the cpmmencement of this actj and 10 (e) such central government institutions of agricultural research, technical and extension education in the state of haryana as may desire to be int~grated as colleges of the haryana agricultural university (2) the following colleges shall be the constituent colleges of the 15 punjab agricultural university, namely:-(a) the college of agriculture at ludhiana; (b) the college of agricultural engineering at ludhiana; (c) the college of basic sciences and the humanities at ludhiana; 20 (d) the college of home scienc~s at ludhianll; (e) the college of veterinary medicine at ludhiana; (i) the agricultural college at palampur and such other colleges as may be established by the university after the commencement of this act; and 2s (q) such central government institutions of agricultural research, technical and extens;on education in the state of punjab as may desire to be integrated as colleges of the punj,b agricultural university (3) (a) there shall be a board of studies for each college ofa corres- 30 ponding university and where there is more than one copege in a branch of learning there may be one board i:'if studies for all the eoneges in' that branch of learning (h) the deans of various colleges :,hall be thr chairmen of the respective b01rds (if studies and the heads of departments of the colleges shall 35 he members thereof (c) where there is a board of studies for more than one college in a branch of learning, the deans shall act as chairmen of the board of studies by rotation according to seniority for a period of one year each (d) the vicf>-chancehor may no"'inate to the board of studies such 40 other teachers of relat"d subject' or sciences from the same or other colleges, as he may deem tit (e) the duties of such boards of studies shall be to prescribe syllabi 80 a8 to ensure integrated and weu-balancedlcourses of study (4) every college shall comprise such departments as may be prescri~ and each dep~rtmentshall be assigned such subj~cj;s of st~~ __ 5 the~4r,ademic council may deem fit (5) there shall be a head of each department who shall be responsi ble to the dean for resi~ent instp1ction to the director qf r~awa, f~ research~ and to thedi:rector of extensiolled\lcatioll, for: extens~~~~: tion 10 (6) the head of each department shall be selected by the vice-chancellor and, sp,po'inted by him with the approval of the board (,~) the· duties; pgwers andlfunctions of the heads oil~ shall; be ,such i asmay be prescribed ibpcrimcllt statiolll for research 25 (1) subject to ~ prdvisions, of· this 4ct, and the ~~ is experiment stations shall be established under each corresponding universitt which: shall be responsible for research, both fundamentall add applied, and 1 research activities shall be concentmtedi as far 88 pomlble, at- the; central' research stations and) other regional research andt 'pleating stations in the different agro-climatic zones of the state 20 (2) there shall be a director of research in each corresponding university who shall be responsible tp the ~,i~hancellor and who shall be appointed by the vice-chancellor in consultation with the deans and wiith the approval of the boucl: (3)} th&: ~ij!ector af ~rch shah· b~ a, who~tirq:o~er tr~ fa 2s agri~lture 8ad:~i injtiate, guideandco~~ tbe,l')e~ ~ gramme of the corresponding university and'i"outl~g,l\lb,lt,tions , (~hiqrel~on,tp tpe ter-ritories to,which u,fqnctia,na,qf ~corres-mric:u1tur1l ponding university extend, such university shall be respon~~ =: (a) the gj;iwltlu'~, extaqsiqn functions whic4 ~ prbnarlly 30 ed~tional in naturei and (~), ijnparting trainiilg to the future ~~jon ~cers for the nlltiqil411 ~tension blocks and instructors for the exten~ion ~ning centres ~, all exte~n, speci~ists in r~atio~ to any subject-ill,tter, shall 35 be the members of the stat! of· their re~tjv:e s~bjec;t-mattel' aeqtjqns in each corresponding university and work in close co-ordination with the r>~partments of· agriculture, development and, co-operatives (3) 'nle dil:ector of extension edjlca~on shall b~ a whqle-tim~ offtcer technically trained in agriculture and shall be appojnted by the vlce-40 chancellor in consultation; wtith the; deana: ani: with- the, iq)~ of the board (4~; the pj,rectpr of·extension eduoatjon shall be lle8poll,ibje, to the vice-chancellor and shall develop programmes for assi;ltbjiriai;meqj ~d housewives in applying results of scientific investigations to the solution 45 of their promems chapter v servicesretirement and other conditions ofaervicc 27 the age of retirement and other conditions of service of every officer, teacher or other employee of a corresponding university shall be such as may be prescribed 5 provident fwld 28 each corresponding university shall constitute gratuity and provident fund for the benefit of its officers, teachers and other employees in such manner, and subject to such conditions, as may be prescribed appointment of,a1aricd ofliccl'll 29 subject to the provisions of this act, the members of the technical staff of a corresponding university shall be selected by the 10 head of the department in consultation with the members of the department concerned, recommended by the dean or the director of research or the director of extension education, as the case may be, and appointed by the vice-chancellor with the approval of the board tcmperary arranacmcdta so the vice-chancellor may, until such time as the authorities of the 15 corresponding university are duly constituted, temporarily appoint any such officer of that university as such university is authorised by this act w appoint chapter vi statutes and regulations20 statutes 31 subject to the provisions of this act, the statutes of a corresponding university may provide for any matter and shall, in particular, provide for the following:-(a) the constitution, powers and duties of the authorities of the university; 25 (b) the election, appointment, and continuance in office of the members of the authorities of the university and of the officers, teachers and other employees of the university including the filling up of vacancies and all other matters relating to these authorities and ffieers, teachers and other employees for which it may be necessary 30 or desirable to provide; (e) the designation, the manner of appointment, the powen, and the duties of the officers of the university; (d) the classification and the manner of appointment of teachen; (e) the constitution of gratuity or provident fund or both for the 35 benefit of officers, teachers and other employees of the university; (f) the institution of degrees and diplomas; (g) the conferment of honorary degrees; (h) the establishment, amalgamation, sub-division and abolition of departments; (i) the establishment, and the abolition of hostels maintained by the university; u) the institution of fellowships, scholarships, medals and prizes; (k) the maintenance of a register of graduates; (1) the admission of students to the university and their enrolment and continuance as such; s (m) the courses of study to be laid down for degrees and diplomas of the university; (n) the conditions under which students 'shall be admitted to the degree, diploma or other courses and the manner in which the examinations are to be held and the eligibility for the award of degrees 10 and diplomas; (0) the conditions of residence of the students of the university and the levy of fees for residence in hostels maintained by the university; (p) the recognition and supervfsion of hostels not maintained by 15 the university; (q) the number, qualifications, emoluments, and other conditions of service of officers, teachers and other employees of the university and the preparation and the maintenance of record of their aervices and activities; 20 (r) the fees which may be charged by the university; (s) the remuneration and allowances, including travelling and daily allowances, to be paid to persons employed on the business of university; (t) the conditions for the award of fellowships, scholarships, 25 medals and prizes, stipends and fee concessions; (u) all other matters which by this act are to be or may be provided for by the statutes 32 (1) the statutes made by the existing university under section 30 of the punjab agricultural university act, 1961, and in force· immediately 30 before the commencement of this act shall, in so far as they are not inconsistent with the provisions of this act, and subject to such adaptations and modifications as may be notified by the appropriate government, be the first statutes of a corresponding university (2) the board may, from time to time, make new or additional statu-35 tes and may amend or repeal the statutes in the manner hereinafter provided in this section (3) tile academic council may propose to the board the draft of statutes and such draft shall be considered by the board at its next meeting: 4-provided that the academic council shall not propose the draft of any statute or any amendment of a statute affecting the status, powers or c:o~titution of any allthority of the university until such authority bas been given an opportunity to express its opinion upon the proposal, and any opinion 80 expressed shall be considered by the board 45 (4) the board, may consider any such draft as is referred to in subsection (3) and pass the proposed statute or reject or retum it to the ;~~ic eouhcll·for're:consffieritlon, either' in'whme-6r'ih" part, togethet' with any amencimentlwhich it1may suggest (5) (a) any member of the boani:may propgiie :to tile baald the draft of any statute and the board may either accept or rt;ject the pro-'pasar if 'it' relates to a matter not falling within the purview of, the aca-:'5 demic council {b) idlcaae iiueil1himt relatescto 's'matter withill<tae:pupliewrdf the ,ademic councu,! the board ,shall refer it ifbr' collsideration \ - ,the academic council, which may either report to the board that,tt :deles not approve the proposal, which, then, shall be deemed to have been rejected 10 ~lboard or submit the draft to: the board in such' 'form iis'the acade-1'dte tc:::orincu' may 'approve,clil'd ' the 'provisions of this 'section shan; apply in the case of the draft submitted by any member of the board jas they j}p1y in ,the case of a draft presented to the board qy the academic coun-, ru 115 riplitiolll , \:(1) 'any 'alttltority' 'df' :~nespmkli!ig''unlvemlfymay make regu- ';tt1foils'conlmtentwith~this '!\ct ami 'the "statutesifer-'(a) laying down the procedure to be observed atits;meetlngs and the number of members required to form a quorum; (b) ,providing for all matters which by this act and the statutes 20 aate tolbe provtdeci' £or' by the "regtilations; and (c) providing for any other matter selely concemifigittle-'autho-,~y' andnet ,provided for by this act 'and the statutes (2) every authority of the corresponding university shall make regurja~ providing for the' giving of'notit!e'to the' members of;luch autho- 25 rity of the dates of meetings and of'titebusiness 'tolbe 'tradsaeted at' meetings and for keeping of records of the proceedings of the meetings ;~) 'lfte~ad4!ll\te ;councu'may,fsf1bj~t to '-\+lie ';f'fo¥iilens :j6f l1be '8ta'&tltes,' make;;regulations proyidtng for courses of ·litudy, sy81llem on!ka-, 'm1riatltms,1mid degrees 'and-diplomas, of a carrespomiirig"ufdvei'ilty·'after 30 'j~ 1imfts oftthe)iame','frgmthe'tboard'6f!s~es"~ ,,(4) the academic council may not alter a draft received from the "boatd'of'stutlies,\but may reject or return uto 'the 'soard of ~tudies i16rlttirther ccmsider~tion together with' the suggestlbns (;f"the 'academic ~ouncil 3s ~~) 'tlae',board may direct the ,amendment,in 811chmanner,881t •• ay tpecify, of any regulation made under this section or the annulment of any regulation made under sub-section (1) l'(f) ''notwftllatauding'bnything , eoilttiiled 'ljnthis'becti<m, itbe jrega1ai\ifllfill,,'1mi8e 1'1;y"theexistfng·univemty' tmder seetwn 31 6fithe jpua3ab 0 ,~~t11ti1ul ~tjniversi'ty :ac!t, : 1961 and' in foree; immeliiately '''igefb're' the 4 pluljab act commencement of this 'act 'sball,inso 'farasthey'are'llet"uicon!ii!tent 32 or 1961 with the,provisions of this aet and subject to such adaptations' and modi-~flcations~ajmay be notified by the appropriate govenunent, be the first regulations of each corresponding university 45 chapl'ervii accounts and audit (1), each corresponding university shau'"haveageneral ftmd to !:~= - wb1cll ihall be credited-s '(a) 'income 'from fees, en\:lowm~ts and'granu andotrwulpreperties of the university including hostels, 'experil'ntnt 'statiol'ls ad 1fermi; (b) contributions and grants which may be made by' the appropriate government on such contiltions which it may impose; and 10 (c) othercontrlbutions, grants, donations and benefactions ,(2) each corresponding university shall constitute a finance com' mittee consisting of-'(d) the vice-chancellor; (b) the comptroller; l,s '(0) ·fl member chosen by the 'board from amongst the ofticlal members; '(4) a member ,chosen, by the board from amongst the non-oftlcial 'meblben '(-8) '1bepowersandduties,of the fidallce-committee of"8 ccnftspond- 20'· ing-'univerllity' shall be as follows:-(a) to examine the annual accounts of theunlverslty' an'd to advise the board thereon; , (~) ) to ,examine the annual budget estimates and to advise the board thereon; 25 ',{c) ~to;l'ftiew,the' 'ftdandal:positionof,the,university from time ·toitlme; ,(d) to make recommendations to' the "t1nlversity·o'n ·all matters relatfililg·-to the 'finances of the university; (e) to' make recommendations to ,the ,board m -all proposals involving expenditure for which no provision' has been made in the budget or which involves expenditure tnexcess 'of the amoant prov1ded~ in the budget <:' • (4) the accounts and the balance-sheet sba11 be s'tlbmftted 'by the vice-chancellor through the board to the apprepriale> government which 9s'shau cause them to be audited by the examiner,' loeal'ttmd aceeunts (5) the accounts,wben audited, shall be pi1nteti ami copies thereof together with audit report, shall be submitted by the'vice-chancellor to ,the board, 'which shall forward them to the appropriate, government ,with such comments as it may deem fit and ,that government shall 40 cause a copy of the audited account-; together withtts comments :tbereou to be laid before the state legislature chapi'er viii miscellaneous| divillon ||-------------|| al8ctl || add || uabilltill |35 on the commencement of this act, the assets and liabilities of the existing university shall stand transferred to, and shall vest in, the haryana agricultural university and the punjab agricultural university 5 and shall be apportioned between such universities in accordance with the following principles, namely:-(a) (i) any asset of the existing university which is, immediately before the commencement of this act, in the state of haryana, and every right to such property, shall stand transferred to, and shall 10 vest in, the haryana agricultural university; (ii) every other asset and every right thereto shall stand transferred to, and shall vest in, the punjab agricultural university; (b) (i) every liability of the existing university which is relatable to any unit or asset in the state of haryana shall, if subsisting iirone- is diately before the commencement of this act, be the liability of the haryana agricultural university; (ii) every other liability of the existing university, if subsisting on such commencement, shall be the liability of· the punjab agricultural university; 20 (c) the cash balances (whether in the form of cash, bank or secu-i ity deposits) and reserve funds held by the existing university, immediately before the commenc:?ment of this act, shall, after deducting all the liabilities of the existing university up to such commencement, be apportioned between the haryana agricultural 25 university and the punjab agricultural university in the ratio of 40:60; (d) every contract made by the existing university before the commencement of this act shall, if subsisting at such commencement, be deemed to have been made-30 (i) in the case of a contract which is relatable to any asset qr unit of the existing university in the state of haryana, by the haryana agricultural university; (ii) in any other case, by the punjab agricultural university; (~) every share, debenture, bond and other investment made by 3s the existing university shall be valued on the basis of average market value thereof during one year immediately before the commencement of this act, and the value so determined shall be apportioned between the har~ana agricultural university and the punjab agricultural university in the ratio of 40: 60; 40 (1) every borrowing made by the existing university before the commencement of this act shall, if the liability is subsisting on such commencement, be repaid together with the interest due thereon by the haryana agricultural university and the punjab agricultural university in the ratio of 40: 60; 45 (g) the provident fund and accruals thereto' of every officei' or other employee of the existing university shall stand transferred to the corresponding university in which he has been posted on the date of the commencement of this act explanation-for the purposes of this section, "asset" shall be deemed to include all property, movable and immovable, rights, powers, authorities and privileges, and all other rights and interests arising out of such property as were immediately before the commencement of this act 5 in the ownership, possession, power or control of the existing university, and all books of accounts, registers, records and all other documents of whatever nature relating thereto and shall also be deemed to include all obligations of whatever kind then subsisting of the existing university 36 if, at the commencement of this act, any suit, appeal or other upl 10 proceeding of whatever nature is pending by or against the existing })roccedidp university, the same shall not abate, 'be discontinued or be in any way prejudicially affected by reason of the dissolution of the existing university, but the suit, appeal or other proceeding may be continued, prosecuted or enforced by or against-1$ (a) the haryana agricultural university, if it relates to any property or unit of the existing university in the state of haryana; and (b) in any other case, the punjab agricultural university 37 (1) save as otherwise provided in section 13, all officers and other 20 employees of the existing university holding office as such immediately before the commencement <1f this act shall, on such commencement, ~become the officers or other employees of the corresponding university and such officers or other employees shall be divided between those universities in accordance with the following principles, namely:-25 (a) those officers or other employees of the existing university who are holding office in, or in connection with, any property or unit of the existing university in the state of haryana shall become the officers or other employees of the haryana agricultural university; (b) every other oft1cer or other employee of the existing univer-30 sity, shall become the officer or other employee of the punjab agricultural university (2) every officer or other employee of the existing university shall on and from the commencement of this act, hold his office or service in the corresponding university on the same terms and conditions and 35 with the same rights to pension, provident fund, gratuity and other matters as would have been admissible to him if the existing university had not been dissolved, and continue to do so unless and until his employment in the corresponding university is duly terminated or until his remuneration and terms or conditions of service are duly altered by the corresponding 40 university 14 of 1947 :' (3) for the persons who, immediately befote the commencement of this act, were the trustees for pension, provident, gratuity or other like fund, constituted for the officers or other employees of the existing university, there shall be substituted as trustees such persons as the appro-45 priategovernment may by general or special order, specify ~ (4) notwithstanding anything contained in the industrial disputes act, 1947, or any other law for the time being in force, the transfer of the services of any officer or other employee from the existing university to a corresponding university shall not entitle such officer or other employee 50 to any compensation, whether under this act or under any other law for the time being in force, and no such claim shall be entertained by any court, tribunal or other authority mciilbership of c:orre&pondidg univefsity bodies 38, (1), all casual vacancies among the members (other than ex 0tfici0 members) of- any authority or body of each corresponding university shall' be tuled, as soon as possible" by the person or body who or which ap,p0int- s· ed or nqminated the member, whose place became vacant, and the pe'rson appointed, or nominated to a casual vacancy shan be a member of such authority or body for the remaining period of the term for which the persoa whose place he fills would have been a member (2) a person, who is a member of any authority of a correspondidi'lo university as a representative of another body, whether of that university or not, shall retain his seat on that authority so long as he continuee to be a member of the body by which he was appointed or nomidated and thereafter till his successor is duly appointed or elected (3~· no act, or pfoceeding of any authority or body, of a corresponding is university shall be invalid by reason merely of the existence of any vacancy or defect in the constitution of such authority or body (4), if, any question arises whether any person has been duly appointed as, or is entitled'to be, a member of any authority of' a correspondirrg university subordinate to the board or whether any decision of the c01"p 30, respondmg university is in accordance with this act and' ttie statutes, the question shall be referred to the appmpriate government whose decision thereon shall be ftnal annual jleport 38, (1) 'ihe annual report, of a corresponding university shall· be prepared: under the, directions of the vice-chancellor and rubmitted to, the 2s board at least one month before the annual meeting at whichit is'to be considered: (2) the board shall, after consideration of the annual report, forward a copy thereof to the appropriate government (3) on receipt of a copy of the annual rrport referred to in sub- 30 se~tion (1" the appropriate government shall cause a copy of such beport~ together with· its comments thereon, to be laid before the state~ legislature - (4) notwithstanding the dissolution of the existing university, the annual report of- the existing university for the year· 196~70 shall be 35 prepared tmget: the directjon& at the vice-g:hancellof qf' th~bunj;tb~i, cultural! lidi~ity' and the boardr of that universit!/' slu\ll, after, c,ollsi~ deration of the annual report, forward a copy thereof to the approql'ia~ government co; any reference to the existing university in any law, other thani 40 this act, or in any contract'clr other instrument shall be consltruedl-construction of jd'ermces to cxiatid' university in any docu-ment, etc (a) if such reference relates td any asset or, prope1ity" of the existing university in the state of haryana, as a refer,ence t9 the haryana, agricultural universiqr; and (b) in any other case, as a reference to the punjab agricultural4s university to be di&cbarp1 bytbe punjab agricultural university 41 any obligation incurred, before the commencement of this act, by the existing university to confer any degree or other academic distinction on, or to issue any diploma or other certificate to, any person or to grant any copy of any degree, diploma, certificate, marks-sheet or 5 other docwnent to any person shall, on such commencement, be the obligation of the punjab agricultural university 42 in consider,uon of:the:maintenance, by the pun~ab agricultural university, of a campus at palampur, the government of the union territory of himachal pre,desb shall bear a portion ot the cost of the punjab 10 agriqult~al university and the quantum of such cost shall be dettmnined by the central government having regard to the benefit derived by th~t union territory putes -43 (1) if any dispute arises by reason of the dissolution of the existing university, such dispute shall be resolved in the first instance by is the vice-chancellors of the corresponding universities and in the event ot the failure of such vice-chancellors to arrive at an agreed solution with regard to any such dispute, the matter shall be referred to the secretary to the government of india in the ministry dealing with agriculture bnd the decision thereon of such secretary shall be final 20 (2) 1(, on the establw,lment of a university in the union t(;'r~~tory q£ hiinachal praqe@, any dispute arises with reg~rd to the asse~ or ll4bui~ perta\ni~ toth~ aij;'icultural college ilt pajempur or with r~1at4 to the td,wfe~ of tbe ofjicers or other emplo'y~s of s}lch cpll~ ~ to, t~~ ,v,nvers,ity esyq1;is,t1~ ia th~ vnion t,eo::itory ot ijiqlac~l ~4~, ~5 ,~~, 4i,$pute shall b~" resplv~ts i,n th~ ftisj io/j~nc,e by the ,:vice-c,hance,llor of' the punjab agricultural 'university and the chief secretary to tb~ government of the union territory of himachal pradesh and in the event af their failure to arrive at an agreed solution with regard to any such ' i ~te,;~; 1d'~4;r shall be referred to the secretary to t~,,~ent 30 of india in the ministry dealing with agriculture:,~ t!~r ~~,'tf~~~e~:1!l of such secretary shall be final ' t4 if any difficulty ariml in giving effect to the provisions of this act, the president may, by order, do anything, not inconsistent with ,, such provisions, which appears to him to be nece888ry or expedient for 35 the purpose of removing the diftlculty: provided that no such power shall be exercised after the expiry' ~f the period of two years from the commencement of this act, 4s (1) the punjab agricultural university act, 1961, is hereby re-redeiit nd 'lvi~, pealed ~o 01 j"' 40 (2) the provisions of the general claulel act, 1897, shall apply to the repeal of the said act as if the said act were a central act (3) the haryana and punjab agricultural universities ordinance, 1970, is hereby repealed (4) notwithstanding such repeal, anything done or any action taken 4s under the said ordijuulce shall be deemed to have been done or taken under the corresponding provisions of this acl statement of objects and reasonsarticle 252 (1) of the constitution lays down that if it appears to the legislature of two or more states, to be desirable that any of the matters with respect to which parliament has no power to make laws for the states except as provided in articles 249 and 250 should be regulated in such states by parliament by law, and if resolutions to that effect are passed by, all the houses of the legislatures of these states, it shall be lawful for parliament to pass an act for regulating that matter accordingly, and any act so passed shall apply to such states and to any other state by which it is adopted afterwards by resolution passed in that behalf by the house, where there are two houses, by each of the houses of the legislature of that state on 11th february 1968 and 21st april, 1969 the legislative assemblies of the states of haryana and punjab respectively have passed resolutions in terms of article 252 of the constitution, authorising parliament to enact suitable legislation for the dissolution of the punjab agricultural university and for the establishment of two separate agricultural universities-one for the state of harylma and the other for the remaining area presently covered by the punjab agricultural university the bill seeks to give effect to this object and also provides for all other matters connected therewith or incidenta! thereto nilw daia; jagjiv an sam 7'he 1"hp~1"ji1 11'10 , , a billto provide for the establishment of two independent agricultural universities in place of the punjab agricultural university constituted by the pun!ab agricultural university act, 1961, and for lnatters consequential on, or connected with, the establishment of those in4ependent agriculwral universities (shri ja,ji'ljan ram, minister of food and agriculturl and labour and reha1n7itaticm) subj ect: - memorandlm regarding dei mated legislation in respect of thet!ari'ali:a and puntab agrlc'jiturai universities bill, 1970 - •• - • - ••sub-clause (2) of clause 32 of the haryana and punjab agricultural universities bill, 1970, read with clause 31 empowers the board of management of the haryana 1\sricultural university and the board of management of the punjab aj;ricultural uni'tsrsity to make statutes in respect of the followug matters:-(a) tht:j corlst1tuticn; powers and duties of the authorities of the university; (b) the election,, appointment; andoontinuance in office oft the members of the authorities of tho vniversi toy and of the offlcers, teachers and other employees of the uni~ersity inc1udirg the filling up of vacancies am all other matters relating to these authorities and officers, toaohers am other employees for which it may be nece·saary or desirable tc provide; (c) the designaticn, the manner of appointlnant, the powers, and the duties of the ~officers of the university; (d) the ciassification and the •• ~er of appointment of teachers; (e) tho constitution of gra~uity or provident fund or both for the benefit of officers, teachers and other employees of tre university; r (f) the institution of degrees and diplcmas; (g) the cord'ennent (if hooornt'ydegri::'es; (h)· the establishment, amalgamation, sub-division ili'ld aboliti- n of dcpartroect s; (i) the establishment, acd the abolition or hr)stels , , -rnointained by the university; (j) tho instit~ion of fellowships, scholarships, medals um prizes; (k) the maintenance of a register of graduates; 2/-(1) the admission of students to the university am their enrolment am continuance as such; (m) the courses 0 f study to be laid down for degrees and diplcmas of the university; (n) tho c~nditions urder which students shall be admitted to the degr~~, diploma or other c0urses and the manner in which the examinaticns are to be hold and the eligibility for th'j rward r,f de~reesand diplomas; (0) the ccndi tions of residence of the students of the university and the levy of fees fer residence in hostels rlaintuined by the university; (p) the;, recognition and supervision of hostels not maintaiwd tv the university;, (q) the number, qualifications, emoluments, ani other conditions of service of officers, teachers am other employees of the university and the preparation and t~ maintenance of record of their services and activities; (r) the fees which may be charged by tl13 universi ty; (s) the remunoration ani allowanc es, ,inc1lxiing travellirlg am daily allowances, to bo paid to persons employed en the business of university; (t) the conditions for tho award of fellowships, scholarships, medals and prizes, stipends and f'':''8 ccncessions; (u) all other matt~rs which by this bill are to be or may oe provided for by tho statutes 2 clause 33 emp0wers tho beard, the academic council, the be-oro of studies, or such othe'r authority as may be declared by tho ~tutut8s to b0 an authority, of the haryana agricultural univ:::rsity or the punjab agricultural university to make reg\}~ations for -(6) laying down the procedure to be observed at ite;! mebting and the mlilber of me:lmbers required to furm a quorum; (b) providing for ,011 matters which qy this dill am' 'statutos are to be provided for qy tho regulations; 3/~ (0) providing for al:\y other matter solely concerning the authr-ri ty and net provided for b:r this bill and the statutes; (d) giving cf notioe 11:' the members of suoh authority of the dates of meetings and qf the business to be transacted at mbetings am for k~eping of records of the proceedings cf the meetings; (e) providing for courses of st, system ()f examinations and degraes and diplomas of the universi ty after receiving drafts of the same from the board of studies 3 the mutters io respoct cf which statutes or regws1"lons may be made are mdtters of detail or prooedure ith1n the scope of the general provisions of the bill am it is not possible to provide them in the sw the delegation of the legislative power is, therefore, of f llomel dlaracter sell (annasaheb pshinde) minister of state for mini stry of food, agriculture, cormnunlty development & cooperation new delhi dated 631970 | Parliament_bills | e7b850ad-515d-5e2b-9410-d704d493cd7a |
bill no 93 of 2012 the technology bank of india bill, 2012 byshri arjun meghwal, mp a billto provide for establishment of a technology bank to assist professionals engaged in research work in various disciplinesbe it enacted by parliament in the sixty-third year of the republic of india as follows:—1 (1) this act may be called the technology bank of india act, 2012(2) it extends to the whole of indiashort title, extent and commencement5(3) it shall come into force on such date as the central government may, by notification in the official gazette, appointdefinitions2 in this act, unless the context otherwise requires,—(a) 'bank' means the technology bank of india established under section 3; (b) 'prescribed' means prescribed by rules made under this act; and (c) 'professional' means a researcher or a scientist engaged in research work inspace or engineering or medicine including all systems of indian medicine or energy,agriculture, chemicals, defence, environment, food processing, non-conventional energy sources, petroleum and allied products, science and technology including bio-technology, electronics and ocean development53 (1) the central government shall establish a bank to be known as "technologybank of india" with its headquarters at new delhiestablishment of technology bank of india(2) the central government shall establish a branch of the bank in every statecapital and union territory(3) the bank shall consist of a chairman and four other members to be appointed bythe central government10(4) every branch of the bank shall consist of a general manager and such otherofficers and staff as may be required(5) the terms and conditions of service and appointment, salaries and allowances ofchairman, members and employees of the bank shall be such as may be prescribedobject of the bank4 the main object of the bank shall be to financially assist the professionals in theirresearch work15application for loan5 (1) every professional wishing to avail of financial assistance from the bank shallapply to the concerned branch of the bank20(2) while applying for loan the professional shall furnish all details about his research,experience, infrastructure available with him and required amount of loan and the period for which it is required6 the concerned branch shall forward the application to the head office with itsrecommendations within a period of fifteen days from the date of receipt of the applicationbranch to forward application to head office7 (1) the head office shall consider the application taking into account therecommendations of the concerned branch and arrive at a decision within a period of fifteen days from the date of receipt of such application25head office to decide on sanction of loan(2) the head office shall have the power either to increase or decrease the amount oflaon applied for or the period for which it is sought and its decision thereon shall be finalloan8 (1) upon the decision of the head office to sanction the loan, the loan amount shallbe given to the professional at once30(2) the loan amount so sanctioned shall be interest free (3) the loan amount shall be repayable within such period as may be determined in theterms and conditions governing the loan(4) the loan shall be repayable by the professsional after his research work has beencompleted or after a period of five years from the date of sanction of loan, whichever is earlier359 every professional who has been sanctioned a loan by the bank shall, upon completion of his research work inform the central government or the state government, as the case may be and the bank about his research workprofessional to inform government about his research10 (1) every professional who applied for loan shall give an undertaking that he shall not leave the country during the period of his research:40professional not to leave the country during researchprovided that the central government may, in special circumstances to be recorded in writing, allow a professional to go abroad to acquaint himself with the new techniques which will promote or help in his research work(2) no professional who has been sanctioned a loan by the bank shall leave the country until he had submitted his research work to the central government and repaid the loanemployment t o professional511 the central government may, after considering the research work submitted bya professional, give suitable award to him and provide him with suitable employment in an office or organization under the central governmentassistance to professionals12 the central government shall provide housing and stipend at such rates, as itmay determine, to a professional during his research for a period of five years or till he completes his research, whichever is earlierpunishment1013 if any professional violates the provisions of section 10, deportation proceedingsshall be proceeded against him at once and he shall be punished with a fine of rupees five lakh and he shall be required to repay the loan at oncepower tomake rules14 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act15 20(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsdue to lack of facilities and financial assistance, our young researchers and scientists are not able to do any research work or engage themselves in any project they are lured by multinationals and foreign countries and as a result our country is not able to utilize their talent therefore, it is proposed to encourage our researchers and scientists by giving them financial and other assistance to do their research work it is accordingly proposed that the researchers shall be given interest free loan by the bank for their research work and during that period they will be provided with housing and stipend facilities however, the researchers will have to submit their papers or project to the government after the completion of their work so that the country can fully benefit from their workthe bill serves two purposes; on the one hand it helps our researchers to do their work peacefully and on the other it helps us to utilize their talent and benefit from the research worknew delhi;arjun meghwaljuly 30, 2012 financial memorandumclause 3 of the bill provides for the establishment of a technology bank of india it further provides for the establishment of offices and branches of the bank in every state capital and union territory the bank shall consist of a chairman, four other members, general manager and other employees clause 4 relates to financial assistance to professionals in their research work clause 11 provides that the central government shall give award and suitable employment to those who have completed their research work clause 12 provides for housing and stipend to researchers for a period of five yearsthe bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is likely to involve an annual recurring expenditure of rupees five hundred crorea non-recurring expenditure of about rupees two hundred crore is also likely to be involved memorandum regarding delegated legislationclause 14 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character————abillto provide for establishment of a technology bank to assist professionals engaged in research work in various disciplines————(shri arjun meghwal, mp)mgipmrnd—2530ls—29082012 | Parliament_bills | 82d2f52a-dc1a-5189-8ebd-8c9456e47aa2 |
bill no 227 of 2015 the merchant shipping (amendment) bill, 2015 a bill further to amend the merchant shipping act, 1958be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (1) this act may be called the merchant shipping (amendment) act, 2015short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appointamendment of section 32 in section 3 of the merchant shipping act, 1958 (hereinafter referred to as the principal act),—(a) after clause 14, the following clause shall be inserted, namely:—'(14a) "gross tonnage" and "net tonnage" shall mean respectively the gross tonnage and the net tonnage of a ship as determined in accordance with the provisions of the international convention on tonnage measurement of ships, 1969;'; (b) clause (58) shall be omitted3 after part xb of the principal act, the following part shall be inserted, namely:—insertion of new part xba 'part xba civil liability for bunker oil pollution damage352ra this part applies to—application of this part5(a) pollution damage caused due to escape or discharge of bunker oil by every indian vessel wherever it is and every foreign vessel while it is—(i) within the territory including territorial sea of india; and1080 of 1976(ii) at a port or a place in india or within the territorial waters of india or any marine areas adjacent thereto over which india has, or may hereafter have, exclusive jurisdiction in regard to control of marine pollution under the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 or any other law for the time being in force;15(b) preventive measures, wherever taken, to prevent or minimise such damage:provided that this part shall not apply to warships, naval auxiliary or other vessels owned or operated by the government and used, for the time being, only on government non-commercial service:20provided further that the bunker convention shall not apply to pollution damage as defined in clause (f) of section 352h relating to civil liability convention, whether or not compensation is payable in respect of it under that conventiondefinitions352rb in this part, unless the context otherwise requires,—(a) "bunker convention" means the international convention on civil liability for bunker oil pollution damage, 2001, as amended from time to time;25(b) "bunker oil" means any hydrocarbon mineral oil, including lubricating oil, used or intended to be used for the operation or propulsion of a ship, and any residues of such oil;(c) "civil liability convention" means the international convention on civil liability for oil pollution damage, 1992, as amended from time to time;30(d) "incident" means any occurrence, or series of occurrences having the same origin which causes pollution damage or creates a grave and imminent threat of causing such damage;35(e) "person" means any individual or partnership or any public or private body, whether corporate or not, including a state or any of its constituent sub-divisions;(f) "pollution damage" means,—(i) loss or damage caused outside the ship by contamination resulting from the escape or discharge of bunker oil from the ship, wherever such escape or discharge may occur:40provided that compensation for impairment of the environment other than loss or profit from such impairment shall be limited to costs of reasonable measures of reinstatement actually undertaken or to be undertaken; and45(ii) the costs of preventive measures and further loss or damage caused by such preventive measures; (g) "preventive measures" means any reasonable measures taken by any person after the occurrence of incident to prevent or minimise the pollution damage;(h) "registered owner" means the person or persons registered as the owner of the ship or, in the absence of registration, the person or persons owning such ship:provided that in the case of a ship owned by a state and operated by a company which in that state is registered as ship's operator, "registered owner" means such company; (i) "ship" means any seagoing vessel and sea borne craft of any type whatsoever;5(j) "ship owner" means the owner including the registered owner, bareboat charterer, manager and operator of the ship;(k) "state of the ship's registry" means, in relation to a registered ship, the state of registration of the ship and, in relation to an unregistered ship, the state flag that ship is entitled to fly;10(l) "vessel" includes ship352rc (1) save as otherwise provided in section 352rd,–liability for bunker oil pollution(a) where pollution damage is caused due to discharge or escape of bunker oil on board or originating from a vessel, the owner of the vessel shall be liable—15(i) for any pollution damage caused outside the vessel bycontamination resulting from the discharge or escape;(ii) for the cost of any reasonable measures taken for the purpose ofpreventing or minimising any pollution damage so caused or likely to be caused; and(iii) for any damage caused by any such preventive measures so taken:20provided that where an incident consists of a series of occurrenceshaving the same origin, the liability shall attach to the owner at the time of the first of such occurrences and where more than one person is liable, their liability shall be joint and several;25(b) where there arises a grave and imminent threat of damage being causedoutside a vessel, the owner of the vessel shall be liable for the cost of any measures reasonably taken to prevent or minimise any such damage(2) where any incident involving two or more vessels occurs resulting in pollution damage, the owners of all vessels involved in such incident shall, unless the damage is reasonably separable, be jointly and severally liable for such damage30(3) with respect to ships owned by the government or the government of any country and used for commercial purposes, the government or the government of each of such country shall be liable for pollution damage under this partexemption from liability352rd (1) no liability for pollution damage shall be incurred by the owner of a vessel under this part, if he proves that such damage,—35(a) resulted from an act of war, hostilities, civil war, insurrection or anatural phenomenon of an exceptional, inevitable and irresistible character; or(b) was wholly caused by any act or omission done with an intent to causesuch damage by any person other than an employee or agent of the owner; or40(c) was wholly caused by the negligence or other wrongful act of the government or other authority responsible for maintenance of lights or other navigational aids in the exercise of such function (2) if the owner of a vessel proves that the pollution damage resulted wholly or partially either from an act or omission done with intent to cause damage by the person who suffered the damage or from the negligence of that person, then, he shall be wholly or partially exonerated from his liability to such person45352re the owner of the vessel shall be entitled to limit his liability under this part, in respect of any one or more incident, in accordance with the provisions of part xa:right of owner to limitation of liabilityprovided that the owner shall not be entitled to limit his liability if it is proved that the incident causing pollution damage occurred as a result of his personal act or omission, committed or made with an intent to cause such damage, or recklessly and with knowledge that such damage would probably result5determination of limitation of liability352rf (1) where the owner of a vessel has or is alleged to have incurred a liability under section 352rc, he may make an application to the high court for determination of limitation of his liability in accordance with the provisions contained in part xa in such form and manner as may be prescribed(2) after receiving the application under sub-section (1), the high court shall determine the amount of owner's liability in accordance with the provisions contained in part xa and direct him to deposit such amount with the high court10consolidation of claims and distribution of amount352rg the high court shall consolidate all claims against the owner of thevessel who has deposited the amount under section 352rf or his insurer and shall distribute the amount rateably amongst the claimants in accordance with the provisions of part xa15extinguishment of right to claim352rh the right to claim compensation in respect of an incident under this part shall extinguish if such claim is not made within a period of three years from the date of occurrence of damage:provided that in no case, such claim may be made after six years from the date of incident which caused such damage:20provided further that where such incident consists of a series of occurrences, the period of six years shall run from the date of the first of such occurrence25352r-i (1) every registered owner of a vessel with more than one thousand gross tonnage shall, for the purpose of covering his liability for pollution damage under this part, be required to maintain compulsory insurance coverage or such other financial security, as may be prescribed, for an amount equivalent to his liability as determined in accordance with the provisions of part xamaintenance of compulsory insurance or other financial security30(2) any claim for compensation for pollution damage may be brought directly against the insurer or other person providing financial security for the registered owner's liability for pollution damage and in such a case, the insurer or such person may invoke defences (other than bankruptcy or winding up of the owner) which the owner would have been entitled to invoke, including limitation of liability pursuant to section 352rf:35provided that where the owner is not entitled to limitation of liability under section 352 rf, the insurer or such person may limit liability to an amount equal to the amount of the insurance or other financial security required to be maintained under sub-section (1):provided further that the insurer or such person may invoke the defence that the pollution damage resulted from the wilful misconduct of the owner but shall not invoke any other defence which such insurer or person might have been entitled to invoke in proceedings brought by the owner against such insurer or person:40provided also that the insurer or such person shall have the right to require the owner to be joined in such proceedingsissue of certificate352rj (1) in respect of every vessel which maintains insurance or other financial security under section 352r-i, the director general shall issue a certificate in such form, containing such particulars and subject to such conditions, as may be prescribed45(2) on an application made by the owner or agent of any foreign vessel, the director general may issue a certificate in respect of such foreign vessel on production of satisfactory evidence of maintenance of insurance or other financial security as required under section 352r-i50(3) every certificate under sub-sections (1) and (2) may be issued on payment of such fee as may be prescribed(4) every certificate issued under sub-sections (1) and (2) shall be renewed after its expiry in such manner and on payment of such fee as may be prescribed352rk (1) no vessel shall enter or leave or attempt to enter or leave any port or place to which this part applies, unless it carries on board a certificate issued under section 352rj5ban on entering or leaving port without certificate(2) any certificate issued by a competent authority in any country outside india to a ship registered in that country or any certificate issued by a competent authority of any country which is a contracting party to the bunker convention to any ship wherever registered, shall be accepted at any port or place in india as if it were issued under this act10(3) no port officer shall permit inward entry or outward clearance to any vessel to which sub-section (1) applies unless the master of the vessel produces the certificate referred to in sub-section (1)right of recourse352rl nothing contained in this part shall prejudice the right of recourse that the owner of the vessel may have against any other person in respect of his liability15recognition and enforcements of decision of court352rm (1) any decision given by a court under sub-section (2) of section352 rf shall be recognised in the country where the cause of action has arisen, except where—(a) the judgment was obtained by fraud; or20(b) the owner or the insurer or the person providing financial security who is a party to the proceedings was not given reasonable notice and a fair opportunity to present his case (2) a judgment recognised under sub-section (1) shall be enforceable in each of the affected country as soon as the procedures required in that country have been complied with:25provided that such procedure shall not permit the merits of the case to be reopenedpower to make rules352rn (1) the central government may make rules to carry out the purposes of this part30(2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—(a) the form and manner of making application under sub-section (1) of section 352 rf;(b) the other financial securities under sub-section (1) of section 352r-i; (c) the form of the certificate, the particulars it may contain and the conditions subject to which it may be issued under sub-section (1) of section 352rj;35(d) the fee for issue of certificate under sub-section (3) of section 352rj;(e) the manner of renewal of certificate and the fees under sub-section (4)of section 352rj'404 for section 390 of the principal act, the following sections shall be substituted, namely:—substitution of new sections 390, 390a, 390b, 390c, 390d, 390e, 390f, 390g, 390h and 390-i for section 390 application of this part to wrecksprovided that this part shall not apply to,—5(a) any measures taken under the international convention relating to intervention on the high seas in cases of oil pollution casualties, 1969, as amended from time to time;(b) any warship or other ship owned or operated by the government for non-commercial servicedefinitions390a in this part, unless the context otherwise requires,—(a) "authority" means the director general or any person authorised by him;10(b) "affected country" means the country in whose convention area the wreck is located;(c) "coasts" include the coasts of creeks and tidal waters;15(d) "convention" means the nairobi convention on the removal of wrecks,2007, as amended from time to time;(e) "convention area" means the exclusive economic zone of a state party established in accordance with the international law or, if a state party has not established such zone, an area beyond and adjacent to the territorial sea of that state determined by that state in accordance with international law and extending not more than two hundred nautical miles from the baselines from which the breadth of its territorial sea is measured;20(f) "hazard" means any condition or threat that—(i) poses a danger or impediment to navigation; or25(ii) may reasonably be expected to result in major harmful consequences to the marine environment, or damage to the coastline or related interests of india or any other country; (g) "maritime casualty" means a collision of ships, stranding or other incident of navigation or other occurrence on board a ship or external to it, resulting in material damage or imminent threat of material damage to a ship or its cargo;30(h) "operator of the ship" means the owner of the ship or any other organisation or person including the manager or the bareboat charterer who has assumed the responsibility for operation of the ship from the owner of the ship and who, on assuming such responsibility, has agreed to take over all duties and responsibilities established under the international safety management code, as amended from time to time;(i) "receiver of wreck" means the person appointed as such under section 391;35 40(j) "registered owner" means the person or persons registered as the owner of the ship or, in the absence of registration, the person or persons owning the ship at the time of the maritime casualty:provided that in the case of a ship owned by a state and operated by a company which in that state is registered as the operator of the ship, registered owner shall mean such company;45(k) "related interests", in relation to the interests of india directly affected or threatened by a wreck, means—(i) maritime coastal, port and estuarine activities, including fisheries activities, constituting an essential means of livelihood of the persons concerned;(ii) tourist attractions and other economic interests of the areas concerned;(iii) the health of the coastal population and the well being of the area concerned, including conservation of marine living resources and of wildlife; and(iv) offshore and underwater infrastructure;50(l) "removal" means any form of prevention, mitigation or elimination of the hazard created by a wreck, and the expressions "remove", "removed" and "removing" shall be construed accordingly;5(m) "ship" means a seagoing vessel of any type whatsoever and includes hydrofoil boats, air-cushion vehicles, submersibles, floating craft and floating platforms, except when such platforms are on location engaged in the exploration, exploitation or production of seabed mineral resources;(n) "state of the ship's registry" means, in relation to a registered ship, the state of registration of the ship and, in relation to an unregistered ship, the state, whose flag the ship is entitled to fly;10(o) "wreck", in relation to a maritime casualty, includes—(i) a sunken or stranded ship; or (ii) any part of a sunken or stranded ship, including any object or goods or cargo that is or has been on board such a ship; or15(iii) any object or goods or cargo that is lost at sea from a ship and that is stranded, sunken or adrift at sea; or(iv) a ship that is in distress or is about, or may reasonably be expected, to sink or to strand, where effective measures to assist the ship or any property in danger are not already being taken;(v) a vessel abandoned without hope or intention of recovery20explanation—for the purpose of this sub-clause, any question as to whether the measures adopted to assist the ship or any property in danger are effectively being taken or not shall be decided by the director general25duty to report wrecks390b (1) when any indian ship, has been involved in a maritime casualty resulting in a wreck in any area to which this part applies, the master and the operator of the ship shall, without any delay, report such incident to the receiver of wreck and the office of the director general30(2) when an indian ship has been involved in a maritime casualty resulting in a wreck in a convention area of any country, the master and the operator of that ship shall, without any delay, report such incident to the affected country in such manner as may be required by that country and shall also report such incident to the director general(3) when any ship other than indian ship has been involved in a maritime casualty resulting in a wreck in any area to which this part applies, the master and the operator of the ship shall, without any delay, report such incident to the receiver of wreck and the office of the director general35(4) the report referred to in sub-sections (1) and (3) shall provide the name and the principal place of business of the owner or the operator of the ship and all relevant information necessary for the receiver of wreck or the director general to determine whether the wreck poses a hazard as per the provisions of section 390c or not, including the following information, namely:—40(a) the precise location of the wreck; (b) the type, size and construction of the wreck; (c) the nature of the damage to, and the condition of, the wreck;45(d) the nature and quantity of the cargo, in particular any hazardous andnoxious substances; and(e) the amount and types of oil, including bunker oil and lubricating oil, onboard(5) the director general may, if he considers necessary, direct the receiver of wreck or any other person or authority to give report on details of the wreck390c for determining whether a wreck poses a hazard, the following criteria shall be taken into account, namely:—determination of hazard(a) the type, size and construction of the wreck; (b) depth of the water in the area; (c) tidal range and currents in the area;5(d) proximity to protected areas including coral reefs and other areas as notified by the government;10(e) particularly sensitive sea areas identified and, as appropriate, designated in accordance with guidelines adopted by the international maritime organisation, or a clearly defined area of the exclusive economic zone where special mandatory measures have been adopted in accordance with requirements of the united nations convention on the law of the sea, 1982;(f) proximity of shipping routes or established traffic lanes; (g) traffic density and frequency; (h) type of traffic;15(i) nature and quantity of the wreck's cargo, the amount and types of oil(such as bunker oil and lubricating oil) on board the wreck and, in particular, the damage likely to result if the cargo or oil is released into the marine environment;(j) vulnerability of port facilities; (k) prevailing meteorological and hydrographical conditions;20(l) submarine topography of the area; (m) height of the wreck above or below the surface of the water at lowest astronomical tide;(n) acoustic and magnetic profiles of the wreck;25(o) proximity of offshore installations, pipelines, telecommunication cables and similar structures;(p) proximity of tourist spots and heritage locations; and (q) any other circumstances that might necessitate the removal of the wreck25locating and marking of wrecks390d (1) the director general may, if he considers necessary, give directions to a receiver of wreck or any other person or authority including the director general of light house or the port authority or a maritime board or indian coast guard, as the case may, within their respective jurisdiction to locate and mark the wreck30(2) when a wreck has been determined to be a hazard under section 390c, it shall be the duty of the owner or the operator of such a ship to immediately mark the wreck at his or its own cost in such manner as may be prescribed and to maintain such marking until the wreck is removed(3) the cost for locating and marking the ship shall be borne by or recovered from the registered owner35390e (1) when it is determined that the wreck constitutes a hazard, the receiver of wreck shall inform the fact to the director general who shall—measures to facilitate the removal of wrecks(a) at once, inform the government of the state of the ship's registry and the registered owner of the ship; and(b) proceed to consult the government of the state of the ship's registry and other countries affected by the wreck regarding measures to be taken in relation to such wreck40(2) the registered owner of the ship or, as the case may be, the operator of the ship shall remove such wreck which has been determined to constitute a hazard:provided that where any dispute arises as to whether the wreck constitutes a hazard or not, the decision of the director general to whom such dispute may be referred shall be final and binding on all parties510(3) when a wreck has been determined to constitute a hazard, the registered owner of the ship or any interested person shall provide the director general or the receiver of wreck or any person or authority so authorised with the evidence of insurance or other financial security maintained by him in accordance with the provisions of section 390g(4) the receiver of wreck shall, having regard to the nature of the hazard, set such time limit as may be prescribed for the owner of the ship or its operator to remove the wreck15(5) if the owner of the ship or its operator or agent does not remove the wreck within the time set under sub-section (4), the receiver of wreck may, at the expense of such owner or operators, remove the wreck by the most practical and expeditious means available, consistent with considerations of safety and protection of the marine environment and the wreck or any sale proceeds derived from such wreck shall become the property of the central government20(6) in circumstances where immediate action is required and the receiver of wreck has informed the owner of the ship or the operator accordingly, he may, at the expense of such owner or operator, remove the wreck by the most practical and expeditious means available, consistent with considerations of safety and protection of the marine environment25liability of owner390f (1) the registered owner shall be liable for the costs of locating, marking and removing the wreck under this part unless he proves that the maritime casualty which caused the wreck—(a) resulted from an act of war, hostilities, civil war, insurrection, or a natural phenomenon of an exceptional, inevitable and irrestible character; or30(b) was wholly caused by act or omission done with an intent to cause damage by a third party; or(c) was wholly caused by the negligence or other wrongful act of any government or other authority responsible for the maintenance of lights or other navigational aids in the exercise of that function35(2) nothing contained in this part shall affect the right of the registered owner to limit his liability in accordance with the provisions of section 352b(3) nothing contained in this part shall prejudice any right of recourse available to the registered owner against third parties40390g (1) every registered owner of an indian ship of three hundred gross tonnages and above shall, for the purpose of covering his liability under this part, be required to maintain compulsory insurance coverage or such other financial security, as may be prescribedmaintenance of insurance or other financial security45(2) every owner or operator of a ship other than an indian ship of three hundred gross tonnages and above, while it is in the area to which this part applies, shall maintain insurance coverage or other financial security to cover his liability under the convention and shall carry on board a certificate attesting that such insurance or other financial security is in force in accordance with the provisions of the convention(3) the certificate referred to in sub-section (2) shall, in case the ship is—(a) an indian ship, be issued by the authority;50(b) registered in a convention country other than india, be issued by orunder the authority of the government of that country; and(c) registered in a country which is not a convention country, be a certificate issued or certified by the appropriate authority authorised by any convention country (4) any ship found contravening the provisions of sub-section (2) shall be liable to be detained by the authority5(5) any claim for costs arising under this part may be brought directly against the insurer or other person providing financial security for the registered owner's liability and in such a case, the insurer or such person may invoke defences (other than bankruptcy or winding up of the registered owner) which the registered owner would have been entitled to invoke, including limitation of liability as provided under section 352b:10provided that where the registered owner is not entitled to limitation of liability under section 352b, the insurer or such person may limit liability to an amount equal to the amount of the insurance or other financial security required to be maintained under sub-section (1):15provided further that the insurer or such person may invoke the defence that the maritime casualty resulted from the wilful misconduct of the registered owner but shall not invoke any other defence which such insurer or person might have been entitled to invoke in proceedings brought by the registered owner against such insurer or person:20provided also that the insurer or such person shall have the right to require the registered owner to be joined in such proceedingsexception to liability390h (1) the registered owner shall not be liable under this part for meeting the costs referred to in section 390f if, and to the extent that, liability for such costs is in conflict with—| ( | a | ) any other part or provisions of this act; ||-------------|-----|--------------------------------------------------------------------------|| 25 | | || 38 of 2010 | | || ( | b | ) the provisions of the civil liability for nuclear damage act, 2010; or |(c) any other applicable or binding international legal instrument which india adopts30(2) where measures are taken under this part, to the extent such measures are construed to be salvage under the provisions of section 402, the provisions of said section 402 shall apply for the purposes of remuneration or compensation payable to salvers3515 of 1908explanation— for the removal of doubts, it is hereby clarified that the provisions of this section shall be construed harmoniously with the provisions of the indian ports act, 1908 and in case of any ambiguity or conflict thereof, the provisions of said indian ports act, 1908 shall prevail390-i any claim for recovery of costs for locating and marking of the ship under sub-section (2) of section 390d shall be made within a period of three years from the date of determination of the hazard:extinguishment of right to claim recovery of costs40provided that in no case such claim shall be made after six years from the date of the maritime casualty that resulted in the wreck:provided further that where the maritime casualty consists of a series of occurrences, the six year period shall run from the date of first occurrence' 5 in section 391 of the principal act, in sub-section (1), for the words "such local limits", the words "such limits" shall be substituted456 in section 395 of the principal act, for the words "within any local limits", the words"within the limits" shall be substitutedamendment of section 391 amendment of section 3957 in section 396 of the principal act, for the words "within the local limits", the words"within the limits" shall be substitutedamendment of section 3968 in section 398 of the principal act, for clause (a), the following clause shall be substituted, namely:—amendment of section 398"(a) it poses a hazard within the meaning of clause (f) of section 390a;"5amendment of section 3999 in section 399 of the principal act, in sub-section (2), for the words "are found on or near the coasts of india", the words "are found in any area to which this part applies" shall be substituted10 in section 400 of the principal act, in clauses (b) and (d), for the words "on or near the coasts of india", the words "in any area to which this part applies" shall be substituted11 for section 402 of the principal act, the following sections shall be substituted, namely:–10amendment of section 400substitution of new sections 402, 402a, 402b, 402c, 402d, 402e, 402f, 402g, 402h, 402-i and 402j for section 402'402 this part shall apply to a judicial or arbitral proceedings relating to salvage operations in respect of a vessel or any other property which are instituted in india:application of this part to salvageprovided that this part shall not apply to the fixed or floating platforms or to mobile offshore drilling units when such platforms or units are on location engaged in the exploration, exploitation or production of seabed mineral resources:15provided further that this part shall also not apply to warships or other noncommercial vessels owned or operated by the government which are entitled, at the time of salvage operations, to sovereign immunitydefinitions402a in this part, unless the context otherwise requires,—20(a) "damage to the environment" means substantial physical damage tohuman health or to marine life of resources in coastal or inland waters or areas adjacent thereto, caused by pollution, contamination, fire, explosion or similar major incidents;(b) "payment" means any reward, remuneration or compensation dueunder the salvage convention;25(c) "property" means any property not permanently and intentionallyattached to the shoreline and includes freight at risk;(d) "salvage convention" means international convention on salvage,1989 as amended from time to time;30(e) "salvage operation" means any act or activity undertaken to assist avessel or any other property in danger in navigable waters or any other waters to which this part applies and includes,—(i) the raising, removal, destruction or rendering a vessel harmless which is sunk, wrecked, stranded or abandoned including anything that is or has been on board such vessel;35(ii) the removal, destruction or rendering the cargo of a vessel harmless; and(iii) the measures taken to avert or minimise loss to a vessel or its cargo or both;40(f) "salvor" means any person rendering services in direct connection with salvage operation;(g) "vessel" means any ship or craft, or any structure capable of navigation402b (1) where services are rendered—(a) wholly or in part within the territorial waters of india in saving life from any vessel, or elsewhere, in saving life from a vessel registered in india; or salvage payable for saving life, cargo or wreck5(b) in assisting a vessel or saving the cargo or equipment of a vessel which is wrecked, stranded or in distress at any place to which this part applies as specified in section 390; or(c) by any person other than the receiver of wreck in saving any wreck, there shall be payable to the salvor by the owner of the vessel, cargo, equipment or wreck, a reasonable sum for salvage having regard to all the circumstances of the case10(2) salvage in respect of the preservation of life when payable by the owner of the vessel shall be payable in priority to all other claims for salvage15402c where salvage services are rendered by or on behalf of the government or by a vessel of the indian navy or of the coast guard or the commander or crew of any such vessel or the port authorities or a public authority, as the case may be, it shall be entitled to salvage and shall have the same rights and remedies in respect of those services as any other salvorsalvage operations controlled by government or port and public authorities salvage contracts402d (1) subject to the provisions of sections 402e and 402f, this part shall apply to any salvage operations save to the extent a contract otherwise provides expressly or by implication20(2) the master shall have the authority to conclude contracts for salvage operations on behalf of the owner of the vessel(3) the master or the owner of the vessel shall have the authority to conclude such contracts on behalf of the owner of the property on board the vessel25402e a contract or any terms thereof may be annulled or modified if,—annulment and modification of contracts(a) the contract has been entered into under undue influence or the influence of danger and its terms are inequitable; or(b) the payment under the contract is excessive and disproportionate to the services actually rendered30402f (1) the salvor shall have the following duties towards the owner of the vessel or other property in danger, namely:–duties of salvor and of owner and master(a) to carry out the salvage operations with due care; (b) to exercise due care to prevent or minimise damage to the environment during salvage operations;35(c) to seek assistance from other salvors including port authorities or public authorities when circumstances so require; and(d) to accept the intervention of other salvors when reasonably requested to do so by the owner or master of the vessel or other property in danger:provided that if it is found that such a request was unreasonable, it shall not prejudice the amount of reward of such salvor40(2) the owner and master of the vessel or the owner of other property in danger shall have the following duties to the salvor, namely:–(a) to co-operate fully with the salvor during the course of the salvage operations;(b) to exercise due care to prevent or minimise damage to the environment during salvage operations;(c) when the vessel or other property has been brought to a place of safety, to accept redelivery when reasonably requested by the salvor to do so; and5(d) to provide satisfactory security for the claim, including interest andcosts of the salvor for salvage operations, at the request of the salvor402g (1) the central government shall take such measures, as may be prescribed, to protect its coastline or related interests from pollution or threat of pollution arising out of a maritime casualty or acts relating to such casualty which may result in major harmful consequences10rights and duties of central government in relation to salvage operations(2) the central government shall give such directions as it deems fit to theconcerned ship owner or the master or the salvor or a port authority or a public authority or any other person in relation to salvage operations15(3) the central government shall, for the purposes of efficient and effectivesalvage operations, saving life or property in danger and preventing damage to the environment, seek cooperation from the concerned ship owner or the master or the salvor or a port authority or a public authority or any other person, to give assistance to vessels in need, to admit to ports of vessels in distress or in need of assistance and to give facilities to salvors20rights of salvors402h (1) a salvor shall have a right to payment for the services rendered by himrelating to salvage operations:provided that no such payment shall be made where there is express and reasonable prohibition from the owner or master of vessel or owner of any other property in danger25(2) the central government may prescribe the criteria for claiming rewards, themanner of fixing rewards, the payment of special compensation, the apportionment of payment amongst salvors, the salvage of persons, the payment under the contract, the payment for additional services not covered under the contract and the effect of misconduct of salvors on reward or payment30(3) the salvor shall have right to enforce his maritime lien against the owner ormaster of vessel or owner of any other property in danger when satisfactory security for his claim, including interest and costs, has not been provided by such personadjudication of disputes402-i (1) a dispute relating to claims under this part shall be determined uponapplication made by either of the disputing parties to the concerned high court35(2) where there is any dispute as to the persons who are entitled to the salvage amount under this section, the high court shall decide the dispute and if there are more persons than one entitled to such amount, the high court shall apportion the amount thereof, among such persons40(3) the costs of and incidental to all proceedings before the high court under this section shall be in the discretion of the high court and the high court shall have full power to determine by whom or out of what property and to what extent such costs are to be paid and to give all necessary directions for the purpose aforesaid45(4) the high court may, by interim order, direct that the salvor shall be paid such amount as may appear to it to be fair and just, upon such terms, including terms as to security, as may appear to it to be necessary, fair and just, according to the circumstances of each case:provided that where any interim payment is made, the security provided under clause (d) of sub-section (2) of section 402e shall be reduced accordingly402j (1) any action relating to payment under this part shall extinguish if such claim is not made within a period of two yearsextinguishment of claims(2) for the purposes of this section, the period of limitation shall commence from the date of completion of salvage operation'512 in section 404 of the principal act, in sub-section (2), after clause (g), the following clauses shall be inserted, namely:—amendment of section 404"(h) the manner of marking wreck under sub-section (2) of section 390d;(i) the time limit for removing wreck under sub-section (4) of section 390e; (j) the other financial security under sub-section (1) of section 390g;10(k) the measures to be taken to protect the coastline related interests from pollution or threat of pollution under sub-section (1) of section 402g;(l) any other matter for which rule is required to be made for the implementation of the nairobi convention on the removal of wrecks, 2007 or the salvage convention" statement of objects and reasonsthe merchant shipping act, 1958 was enacted to foster the development and to ensure the efficient maintenance of an indian mercantile marine sector in a manner best suited to serve the national interest international maritime organisation ( imo), as the global standard-setting authority for the safety, security and environmental performance of international shipping, creates fair and effective regulatory framework for the shipping industry in the form of conventions for universal adoption and implementation2 the international convention on civil liability for bunker oil pollution damage2001 (bunker convention) ensures that adequate, prompt, and effective compensation is available to persons who suffer damage caused by spills of oil, when carried as fuel in ships' bunkers the convention applies to damage caused on the territory, including the territorial sea, and in exclusive economic zones of states partiesthe convention provides a separate instrument covering pollution damage only3 the nairobi international convention on the removal of wrecks 2007 (nairobi convention) provides the legal basis to remove shipwrecks that may have the potential to affect adversely the safety of lives, goods and property at sea, as well as the marine environment the convention fills the gap in the existing international legal framework by providing the first set of uniform international rules aimed at ensuring the prompt and effective removal of wrecks located beyond the territorial sea4 the international convention on salvage (salvage convention) 1989 replaced the prevalent "no cure, no pay" principle where a salvor is only rewarded for services if the operation is successful by towing a damaged tanker away from an environmentally sensitive area, salvor prevents major pollution incidents but the prevalent "no cure, no pay" principle acted as a disincentive for operation, where chances of success were slim the 1989 salvage convention remedied this deficiency by making provision for an enhanced salvage award in preventing or minimising damage to the environment and by introducing a "special compensation" to be paid to salvors who fail to earn a reward in the normal way5 india is a member of imo and as and when government of india approves to be a party to an international convention by accession/ratification, the convention is given effect by suitably incorporating its provisions in our domestic legislation the accession to bunker convention 2001 is now approved and, for implementing the convention, the merchant shipping act 1958 requires further amendments the amendments incorporate the convention provisions by inserting part xba in the act titled "civil liability for bunker oil pollution damage" india is already a party to the nairobi convention and salvage convention however, in the light of experiences gained in implementing part xiii titled "wreck and salvage", it was felt necessary to amend the part xiii to make them progressive and in tune with nairobi convention and salvage convention6 under the provisions of the merchant shipping (amendment) bill, 2015, the registered owner of a vessel has to maintain compulsory insurance cover which allows claim for compensation for bunker pollution damage to be brought directly against an insurer ships of 1000 gt and above has to carry a certificate onboard to the effect that it maintains insurance or other financial security, without which these vessels will not be allowed to enter or leave india the liability cover for bunker pollution damage shall be equal to the limits of liability under the applicable national or international limitation regime, but in all cases, not exceeding an amount calculated in accordance with the convention on limitation of liability for maritime claims, 19767 the amendments shall also facilitate more purposeful approach towards removal of wrecks and salvage, protect indian waters from the wreck hazards and introduce internationally recognised and approved rules for removal of wrecks private and public entities will be encouraged to participate in salvage operations on account of adequate remuneration for services rendered specially to protect the environment or minimise its damage salvage services provided for saving life, cargo or wreck will be paid on priority to other claims for salvage salvage services provided by the government shall also be entitled to rights and remedies as those of any other salvor the bill provides for duties of the salvor, owner and master of a vessel it also provides for rights and duties of the central government in cases of maritime casualty in protecting its environment and coastline and to pass directions with regard to salvage operations8 the bill seeks to achieve the above objectivesnew delhi;nitin gadkarithe 24th july 2015 memorandum regarding delegated legislationclause 3 of the bill seeks to insert a new part xba in the merchant shipping act, 1958relating to civil liability for bunker oil pollution damage the proposed section 352rn of the said part xba confers power upon the central government to make rules for carrying out the provisions of the bill the matters in respect of which rules may be made are— (a) the form and manner of making application under sub-section (1) of section 352 rf; (b) the other financial securities under sub-section (1) of section 352r-i; (c) the form of the certificate, the particulars it may contain and the conditions subject to which it may be issued under sub-section (1) of section 352rj; (d) the fee for issue of certificate under sub-section (3) of section 352rj; (e) the manner of renewal of certificate and the fees under sub-section (4) of section 352rjclause 12 of the bill seeks to amend sub-section (2) of section 404 relating to power to make rules respecting wreck and salvage so as to insert clauses (h) to (l) therein, to provide rule making powers in respect of—(a) the manner of making wreck under sub-section (2) of section 390d; (b) the time limit for removing wreck under sub-section (4) of section 390e; (c) the other financial security under sub-section (1) of section 390g; (d) the measures to be taken to protect the coastline related interests from pollution or threat of pollution under sub-section (1) of section 402g; and (e) any other matter for which rules are required to be made for the implementation of the nairobi convention on the removal of wrecks, 2007 or the salvage conventionthe rules made by the central government shall be laid, as soon as may be after they are made before each house of parliamentthe matters in respect of which the rules may be made are generally matters of procedure and administrative details and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character annexure extracts from the merchant shipping act, 1958 (44 of 1958) [10] m c gonzalez-garcia, m c gonzalez-garcia, mdefinitions3 in this act, unless the context otherwise requires,— [10] m c gonzalez-garcia, m c gonzalez-garcia, m(58) "wreck" includes the following when found in the sea or in tidal water or on the shores thereof—(a) goods which have been cast into the sea and then sink and remain under water;(b) goods which have been cast or fall into the sea and remain floating on the surface;(c) goods which are sunk in the sea, but are attached to a floating object in order that they may be found again;(d) goods which are thrown away or abandoned; and (e) a vessel abandoned without hope or intention of recovery; part xiii wreck and salvage wreck390 in this part, the word "coasts" includes the coasts of creeks and tidal riversdefinition of "coasts"receivers of wreck391 (1) the central government may, by notification in the official gazette, appoint any person to be a receiver of wreck (in this part referred to as receiver of wreck) to receive and take possession of wreck and to perform such duties connected therewith as are hereinafter mentioned, within such local limits as may be specified in the notification 395 any person finding and taking possession of any wreck with in any local limits for which there is a receiver of wreck, or bringing within such limits any wreck which has been found and taken possession of elsewhere, shall, as soon as practicable—procedure to be observed by persons finding wreck(a) if he be the owner thereof, give the receiver of wreck notice in writing of the finding thereof and of the marks by which such wreck is distinguished;(b) if he be not the owner of such wreck, deliver the same to the receiver of wreck396 whenever any vessel is wrecked, stranded or in distress as aforesaid, the receiver of wreck within the local limits of whose jurisdiction the vessel is wrecked, stranded or in distress may conduct an investigation into all or any of the following matters, that is to say,—investigation of certain matters in respect of vessels wrecked, etc(a) the name and description of the vessel; (b) the names of the master and of the owners; (c) the names of the owners of the cargo; (d) the ports from and to which the vessel was bound; (e) the occasion of the wrecking, stranding, or distress of the vessel;(f) the services rendered; and (g) such other matters or circumstances relating to the vessel, the cargo or the equipment, as the receiver thinks necessary 398 a receiver of wreck may at any time sell any wreck in his custody if, in his opinion,—immediate sale of wreck by receiver in certain cases(a) it is under the value of five hundred rupees; or (b) it is so much damaged or of so perishable a nature that it cannot with advantage be kept; or(c) it is not of sufficient value for warehousing, and the proceeds of the sale shall, after defraying the expenses thereof, be held by the receiver for the same purposes and subject to the same claims, rights and liabilities as if the wreck had remained unsold399(1) claims of owners to wreck(2) where any articles belonging to or forming part of a vessel other than an indian vessel which has been wrecked or belonging to and forming part of the cargo of such vessel, are found on or near the coasts of india or are brought into any port in india, the consular officer of the country in which the vessel is registered or, in the case of cargo, the country to which the owners of the cargo may have belonged shall, in the absence of the owner and of the master or other agent of the owner, be deemed to be the agent of the owner, with respect to the custody and disposal of the articles 400 no person shall— prohibition of certain acts in respect of wreck(b) impede or hinder or attempt in any way to impede or hinder the saving of any vessel stranded or in danger of being stranded or otherwise in distress on or near the coasts of india or of any part of the cargo or equipment of the vessel, or of any wreck; or (d) wrongfully carry away or remove any part of a vessel stranded or in danger of being stranded or otherwise in distress, on or near the coasts of india, or any part of the cargo or equipment of the vessel or any wreck salvage402 (1) where services are rendered—(a) wholly or in part within the territorial waters of india in saving life from any vessel, or elsewhere in saving life from a vessel registered in india; orsalvage payable for saving life, cargo or wreck(b) in assisting a vessel or saving the cargo or equipment of a vessel which is wrecked, stranded or in distress at any place on or near the coasts of india; or(c) by any person other than the receiver of wreck in saving any wreck, there shall be payable to the salvor by the owner of the vessel, cargo, equipment or wreck, a reasonable sum for salvage having regard to all the circumstances of the case(2) salvage in respect of the preservation of life when payable by the owner of the vessel shall be payable in priority to all other claims for salvage(3) where salvage services are rendered by or on behalf of the government or by a vessel of the indian navy or of the coast guard or the commander or crew of any such vessel, the government, the commander or the crew, as the case may be, shall be entitled to salvage and shall have the same rights and remedies in respect of those services as any other salvor30 of 1978explanation—"coast guard" means the coast guard constituted under section 3 of the coast guard act, 1978(4) any dispute arising concerning the amount due under this section shall be determined upon application made by either of the disputing parties—(a) to a judicial magistrate of the first class or a metropolitan magistrate, as the case may be, where the amount claimed does not exceed ten thousand rupees; or(b) to the high court, where the amount claimed exceeds ten thousand rupees(5) where there is any dispute as to the persons who are entitled to the salvage amount under this section, the judicial magistrate of the first class or the metropolitan magistrate or the high court, as the case may be, shall decide the dispute and if there are more persons than one entitled to such amount, such magistrate or the high court shall apportion the amount thereof among such persons(6) the costs of and incidental to all proceedings before a judicial magistrate of the first class or a metropolitan magistrate or the high court under this section shall be in the discretion of such magistrate or the high court, and such magistrate or the high court shall have full power to determine by whom or out of what property and to what extent such costs are to be paid and to give all necessary directions for the purpose aforesaid lolok sabhal———— a billfurther to amend the merchant shipping act, 1958————(shri nitin gadkari, minister of shipping)gmgipmrnd—1980ls(s3)—03-08-2015 the merchant shipping (amendment) bill, 2015 [to be/as introduced in lok sabha] 1 page 10, line 32,- for "salvers" read "salvors" 2 page 10, line 43,- for "six year" read "six years" 3 page 15, in line 5 of paragraph 4,- for "for operation, where" read "for operations where" new delhi; august 6, 2015 ______ shravana 15, 1937 (saka) | Parliament_bills | 60d4cd05-7f7d-5cbb-bdc7-5aca3335f51e |
the urban areas (equitable development and regulation) bill, 2017 abillto establish an urban areas equitable development authority to provide for clean,hygienic maintenance of environment and public spaces, resettlement of people living in slums in decent housing facilities, issuing guidelines for employment of people in slums in the reconstruction activities, facilitating system of self policing among citizens, proper underground drainage and sewerage network, dedicated paths for pedestrians and cyclists, formulate policies for subsidisingcycles and promoting eco-friendly transport, creation of community markets for hawkers and their resettlement in metro stations and subways, issuing licenses tohawkers, providing for minimum standards to be maintained by private hostels and paying guest accommodations and recommending their compulsory registration, framing guidelines for ensuring equal redistribution of economic and work opportunities in urban areas and for all matters connected therewith and incidental theretobe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—1 (1) this act may be called the urban areas (equitable development and regulation) act, 2017short title, extent and commencement(2) it extends to the whole of india5(3) it shall come into force on such date, as the central government may, bynotification in the official gazette, appointdefinitions 2 in this act, unless the context otherwise requires,—10(a) "annual report" means a report giving the details of developmental activitiestaken up over a year by the authority and detailing about targets set and achieved;(b) "appropriate government" means in the case of a state or a union territory having legislature, the concerned state government or the union territory government, as the case may be, and in all other cases, the central government;5(c) "authority" means the urban areas equitable development authority established under section 3; (d) "community house" means resting areas for the homeless with aim of providing shelter, food and water, either run by the appropriate government or in public-private partnership mode; (e) "cycle lane" means lanes along major roads dedicated to bicycles;10 (f) "hawker" means seller of unregistered or informal units set up along the roads, on pavements, footpaths;42 of 2005 (g) "mgnrega" means mahatma gandhi national rural employment guarantee act, 2005; (h) "pavement" means elevated platform along both sides of the road for pedestrians;15 (i) "prescribed" means prescribed by the rules made under this act; (j) "private hostel or paying guest accommodation" means facility providing accommodation and/or food to non-local students, working professionals and run by private individuals;20 (k) "slum" means places of residence in urban areas with little living space, without proper ventilation, basic drinking water and sanitation facilities, often described as not fit for human habitation; and (l) "urban agglomerations" means urban areas constituting a town and its adjoining outgrowths253 (1) with effect from such date as the central government may, by notification, appoint, there shall be constituted, for the purposes of this act, an authority, to be known as the urban areas equitable development authority consisting of the following members, namely:—constitution of urban areas equitable developmentauthority30(a) minister of state, ministry of housing and urban affairs - ex officio chairperson;(b) director general, central public works department (cpwd), ministry of housing and urban affairs - ex officio vice-chairperson;(c) secretaries of the union ministries of housing and urban affairs and statistics and programme implementation - ex officio members;35(d) chairperson, housing and urban development corporation limited(hudco) - ex officio member;(e) director, national institute of urban affairs - ex officio member;(2) the central government shall appoint such number of officers and staff as it considers necessary for the functioning of the authority40(3) the salary, allowances and terms of conditions of services of officers and staff of the authority shall be such, as may be prescribedmeetings of the authority4 (1) the authority shall meet at such times and places and shall observe such rules of procedure in regard to transaction of business at its meetings as may be prescribed by the central government45(2) the expenditure incurred by the members referred to in sub-clauses (a) to (e) of section 3 to attend the meetings of the authority shall be borne by their concerned controlling authoritiesfunctions of the authority5 (1) the authority shall discharge such functions as may be necessary to ensure overall and equitable development of urban areas in the country and formulate a comprehensive policy within one year of setting up of the authority to be put in action to achieve this objective5(2) without prejudice to the provisions contained in sub-section (1), the functions of the authority shall include to:—10(a) undertake a baseline study to collect comprehensive data about the dwellingconditions in slums, extent of coverage of underground sewerage system, surplus land under various ministries of government of india, the condition of pavements and cycle lanes, hawkers, status of migration into urban agglomerations and private hostels and paying guest accommodations which shall be completed within one year of setting up of the authority;(b) formulate framework for re-construction of decent housing facilities for citizens residing in slums and resettlement of people therein which shall include to,—15(i) recommend to the central government of the land pooling of surpluslands with various ministries, for the purpose of constructing houses for residents of slums;(ii) recommend to the central government to include re-construction ofdwelling areas in slums under mgnrega;20(iii) issue guidelines to the appropriate government for effectiveimplementation of re-construction in slums; and(iv) issue guidelines to the state governments to employ the unemployedresidents of the slum in the construction of houses for them;(c) formulate guidelines for the construction of community houses for homeless destitutes in urban areas;25(d) provide strict rules to the appropriate government prohibiting littering on roads and public spaces, which shall include to,—(i) recommend to the state governments the system of self policing bycitizen volunteers for maintenance of clean and hygienic environment; and30(ii) recommend to the state governments of increased fine of upto fivethousand rupees for littering;(e) recommend to the state governments to recognise a unit as a municipality, only if more than ninety-five percent of the households are connected with underground sewerage network, which shall include to,—35(i) establish framework for construction of underground sewerage work;and(ii) assist the state governments in undertaking the construction ofunderground drainage system;40(f) provide guidelines to the central government for improving the condition of pavements for pedestrians which shall include to,—(i) recommend to the central government of the minimum size of thefootpath, on all major roads with traffic; and(ii) issue guidelines to the state government regarding maintenance ofthe footpaths and pavements;45(g) recommend to the central government for compulsory lanes for cycles on allmajor roads with traffic and national highways, which shall include to,—(i) formulate policy of subsidising customers for cycle purchases; and (ii) frame guidelines for the state governments to promote eco-friendly means of transport;5(h) establish policy guidelines for construction of community markets for hawkers in urban areas, which shall include to, —(i) frame guidelines for the appropriate government for resettlement of hawkers in metro stations and subways;(ii) issue guidelines to the state government regarding compulsory licensing of the hawkers; and10(iii) formulate guidelines to the state government for checking the harassment of hawkers by policing authorities; (i) recommend to the central government regarding regulating the private hostels and paying guest accommodations in urban areas, which shall include to, —15(i) prescribe minimum standards for basic amenities like food, rent chargeable, area of living space, along with any other safety specifications it may see fit; and(ii) formulate procedure for compulsory registration of private hostels and paying guest accommodations in urban areas;20(j) formulate framework for equal distribution of work opportunities between different urban centres, which shall include to,—(i) provide guidelines to the state government for disincentivising companies and imposing fee on the companies which set up their office in tier i cities;25(ii) provide guidelines to the state government for incentivising the employee to work in towns (with less than 10 lakh population) vis-a-vis cities;and30(iii) develop hardship index, whose value on a scale from 1 to 100 will rank the urban areas of the country, based on set of predetermined criteria including— distance of the urban area from the sea, climate and geographical accessibility of the area by flights and other means of transport, and other criteria as may be prescribed by authority; and (k) recommend to the central government any other activity related to urban development; and35(1) undertake such other activities as may be prescribed by the central government (3) the authority shall disseminate any necessary knowledge and information collected, to the respective departments of the state governments40annual report and its laying before the parliament6 (1) the authority shall prepare once every year, as may be prescribed, an annual report giving the summary of its activities, including schemes it has undertaken and recommended to the government during the previous year and it shall contain statements of annual accounts of the authority(2) a copy of the report shall be forwarded to the central government, and the central government shall lay the report before each house of parliament as soon as it is received7 the central government, shall from time to time provide, after due appropriation made by parliament by law in this behalf, requisite funds for carrying out the purposes of this actcentral government to provide fundspower to remove difficulty8 if any difficulty arises in giving effect to the provisions of this act, the central government, in consultation with the state governments, may make such order or give such direction, not inconsistent with the provisions of this act, as appears to it to be necessary or expedient for the removal of any difficultypower to make rules59 the central government, in consultation with the state governments, may bynotification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsin the last 15 years, india underwent rapid urbanization urban population in india grew by 276 percent per annum during 2001-11 to an estimate of 3771 million the level of urbanization in the country as a whole, defined as the proportion of urban population to total population, increased from 2782 percent in 2001 to 3114 percent in 2011 this migration from farm labour to industry, is mainly because of over employment in agriculture and lack of infrastructure related to education, health care in rural areas indian cities are not designed to handle this kind of population influx from villagesthis has put pressure on urban facilities and services reflected in lack of dwelling facilities, clean and hygienic environment, proper drainage and sewerage networks, dedicated paths for pedestrians and cyclists, encroachment by hawkers among others rapid urbanization has resulted in lack of decent housing facilities, especially for the urban poor high demand for the land in urban areas and the implied high prices of land has led to steady growth of slums and unplanned settlements presence of slums within urban areas, puts pressure on its civic services and impacts the overall urban service delivery with a view to provide a permanent solution for the problem, the bill constitutes an authority for resettlement of the people dwelling in the slums in urban areas, which will utilise the surplus land of the government to build houses for people living in slums for homeless destitutes who spend the nights on footpaths of roads, the bill provides similar alternativeto maintain clean and hygienic environment in urban areas, the bill proposes prohibition of littering on roads and public spaces, through system of self-policing by the citizen volunteers it also provides for compulsory underground sewerage network properly connecting all houses in a municipality it also imposes stringent conditions to be imposed on the local bodies and a unit to be termed as a municipality only if it satisfies the above underground sewerage networkthe bill formulates minimum size for footpaths, which must be made compulsory on all major roads with traffic, to address the poor condition of the pavements and absence of cycle lanes the bill also provides for dedicated lanes for cyclists, along all major roads and highways of the country and providing subsidy on cycle purchases to customers to address the harassment faced by hawkers from the policing authorities, the bill directs the appropriate government to issue licenses to these vendors, construct dedicated community markets for hawkers and resettle them in metros and subwaysthe cities are usually face an influx of migration of people searching for better education and job opportunities, increasing demand for hostels the bill proposes to regulate the private hostels by making their registration compulsory and prescribing minimum standards for basic amenities like quality of food, rent chargeable, area of living space etc to ensure equal distribution of work opportunities among its citizens in cities and towns, the bill imposes a fee on the companies setting up their branches in tier 1 cities such proposed fee will act as a disincentive for the companies and propel them to open more of their offices in tier ii and tier iii cities and towns such a scheme will work as an effective mechanism for redistribution of opportunities to incentivise employee to work in these towns (with less than 10 lakh population) vis-a-vis cities, the bill proposes a hardship index whose value on a scale of 1 to 100 will rank the towns and regions of work, based on their relative appeal criteria for deciding such appeal of towns, will include distance of town from the sea, its overall weather condition, its accessibility by flight and other means of transport among others and the salary of the employees will be calculated in proportion to this index such provision will also help in augmenting the urban infrastructure in tier ii and tier iii cities and townsfinally, the bill seeks the public expenditure on urban development while revenue expenditure by the government for urban development stood at a mere 8 percent of total expenditure, share of capital expenditure was even low at 6 percent in 2011-12 the bill proposes that the government must increase its expenditure on urban development and its allocation to the statesthe bill endeavours to enable urban dwellers access to basic urban services of decent housing facilities, clean and hygienic environment and overall development of infrastructure in urban areas, as enshrined in the directive principles of state policy in the constitutionhence this billvivek gupta financial memorandumclause 3 of the bill provides for the constitution of urban areas equitable development authority and also appointment of such number of officers and staffs for its functioning clause 7 makes it obligatory for the central government to provide requisite funds for carrying out the purposes of this billthe bill, therefore, if enacted, will involve recurring expenditure of five hundred crore rupees per annum from the consolidated fund of india a non-recurring expenditure to the tune of rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill gives power to the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details only the delegation of legislative power is of normal character ———— a billto establish an urban areas equitable development authority to provide for clean,hygienic maintenance of environment and public spaces, resettlement of people living in slums in decent housing facilities, issuing guidelines for employment of people in slums in the reconstruction activities, facilitating system of self policing among citizens, proper underground drainage and sewerage network, dedicated paths for pedestrians and cyclists, formulate policies for subsidising cycles and promoting eco-friendly transport, creation of community markets for hawkers and their resettlement in metro stations and subways, issuing licenses to hawkers, providing for minimum standards to be maintained by private hostels and paying guest accommodations and recommending their compulsory registration, framing guidelines for ensuring equal redistribution of economic and work opportunities in urban areas and for all matters connected therewith and incidental thereto————(shri vivek gupta, mp) | Parliament_bills | 64e4ea5e-ccb7-5a60-93b1-7d10bc6e40e1 |
the bihar land reforms laws (regulating mines and minerals) validation bill, 1969(to be/as introduced in lok s~bha) 1 pag~ 1, line 13,-after "things" insert "were" 1 2 page 2, line 1,-(i) after "rules" insert "we: re" (ii) after "notifications" insert "were" , ) after "issued" insert " " ,~~~ , (iv) after ii royal tie s" insert "were" - 3 page 2, line 10,-" " , after n 1950" omit -new delhi; decefiber 5, 1969 agra ayana 14, 1891 (saka) bill no 107 of 1969 the bihar land reforms laws (regulating mines and minerals) validation bill, 1969 a bnlto validate certain provisions contained in the bihar land reforms act, 1950, and the bihar minor mineral concession rules, 1964, and action taken and things done in connection therewith be it enacted by parliament in the twentieth year of the republic of india as follows:-short title 1 this act may be called the bihar land reforms laws (regulating mines and minerals) validation act, 1969 validation of certain bihar state laws and action taken and things done :-; 2 (1) the laws specified in the schedule shall be, and shall be deemed always to have been, as valid as if the provisions contain~d therein had been enacted by parliament (2) notwithstanding any judgment, decree or order of any court, all action taken, things done, rules made, notifications issued or purported 10 to have been taken done made or issued and rents or royalties realised , , under any such laws shall be deemed to have been validly taken, clone, made, issued or realised, as the case may be, as if this section had been in force at all material times when such action was taken, things done, ruin 8~t, »otificatioas issued or rents or royalties realised, and no suit or other proceeding shall be maintained or continued in any court for the refund of rents or royalties realised under any such laws (3) for the removal of doubts it is hereby declared that nothing in sub-&ection (2) shall be construed as preventing any person from claim-s ing refund of any rents or royalties paid by him in excess of the amount due from him under any such laws the schedule (see section 2)1 section 10 of the bihar land reforms act 1950 (bihar act xxx 10 of 1950), as amended by·the bihar land reforms (amendment) act, 1964 (bihar act iv of 1965) and by the bihar land reforms (amendment) act, 1965 (bihar act vi of 1965) 2 section 10-a of the bihar land reforms act, 1950 (bihar act xxx of 1950), as inserted by the bihar land reforms (amend- 15 ment) act 1964 (bihar act iv of 1965) 3 section 31 of the bihar land reforms act, 1950 (bihar act xxx of 1950), as amended by the bihar land reforms (amendment) act, 1964 (bihar act iv of 1965) and by the bihar land reforms (amendment) act, 1965 (bihar act vi of 1965) 20 4 sub-rule (2) of rule 20 of the bihar minor mineral concession rules, 1964, as inserted by the bihar minor mineral concession (first amendment) rules, 1964, published under the bihar state government notification no a:mm-i099!64 (pt) 7700!m, dated the 19th december, 1964, in the gazette of bihar (pt ii) 2c; dated the> 30th december, 1~64 statement of objects and reasonsthe supreme court, in baij nath kedia vs state of bihar (ca no 685 of 1967), by their judgment dated 28-8-1969 have, inter alia, held that- (a~ to the e~tent of the topics covered by the parliamentary legislation [the mmes and minerals (regulation and development) act, 1957] the powers of the state legislature are excluded; (b) after the creation of statutory mining leases under the provisions of sections 9 and 10 of the bihar land reforms act, 1950, any attempt to regulate those mining leases will fall not in entry 18 of the state list but in entry 54 of the union list although it touches land and not vice versa; (c) the whole field of regulation and development of minor minerals have been taken over under the control of the union and consequently certain provisions of the bihar land refm':ns act, ] 950, as amended by the bihar land reforms (amendment) act 19th, and sub-rule (2) of rule 20 of the bihar minor mineral concession rules, 1964, as inserted by the bihar minor mineral conces~ion (first amendment) rules, 1964 were struck down 2 the government of bihar have pointed out that, as a result of the aforesaid judgment, the levy and collection of royalty (in minor minerals in respect of statutory leases by the state government under the provisions of the bihar minor mineral conces;ion rules, 1964, have not only become void but they may also be required to refund royalty collected by them on minor minerals in respect of those leases which runs into a few crores of rupees it is also likely that as a result of the general principles laid down in the said judgment, the proceedings initiated by the state government to resume un-worked statutory lease-holds under section 10(2) of the bihar land lteforms act 1950 as amended by thl! bihar land reforms (amendment) act, 1965, may be challenged 3 since in view of the aforesaid judgment of the supreme, court it is parliament which is competent to frame legislation in regard to matter! referred to in paragraph 1 above, the bill seeks to re-enact and validate the provisions of the state laws specified in the schedule to the bill new delhi; jaganath rao the 27th november 1969 abill to validate certain pnwisions contained in the bihar land refonns act, 1950, and the bihar minor mineral concession rules, 1964, and action taken and thing~ done in connection therewith (shri jaganath rao, minister of stat {' ;n the ministry of petroleum and chemicals and mines and metals,) | Parliament_bills | 70a6b5f8-e513-5d8c-898f-290ac271551b |
bill no 11 of 2010 the forest produce management board bill, 2010 byshri hansraj gangaram ahir, mp a billto provide for right to earn livelihood to the tribals and other persons who are dependant on forest produce and for matters connected therewith or incidental thereto be it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the forest produce management board act, 2010short title and extent1 (2) it extends to the whole of india 2 in this act, unless the context otherwise requires,—definitions5(a) "appropriate government" means in the case of a state, the government ofthat state and in all other cases, the central government;(b) "dependant" means any person living within or near forest areas and who is entirely dependant on forest produce for his livelihood;5(c) "forest produce" includes any of the things found in or removed from any forest such as fruits, flowers, herbs, leaves, gum, honey, barks, moha and other such materials;(d) "prescribed" means prescribed by rules made under this act; (e) "processing" means use of forest produce as a raw material to manufacture new products;(f) "right" means rights conferred upon by the provisions of this act; and10(g) "tribal" means a person who belongs to any tribe included in the schedule to the constitution (scheduled tribes) order, 1950 3 subject to the provisions of this act, every tribal or dependant shall have the right to derive livelihood from forest produceright to derive livelihood from forest produce application154 any tribal or dependant may apply to a local committee of his area set up under section 8, of his intention to sell forest produce after due processingforest produce management board5 (1) the central government shall, by notification in the official gazette, set up a board to be known as the forest produce management board under the union ministry of environment and forests for preparing guidelines regarding uses of forest produce20(2) the board shall be established as a body corporate under this act having perpetual succession and a common seal(3) the chairman of the board shall be appointed by the central government (4) the board shall have such other members as may be prescribed (5) the salaries and other terms and conditions of service of the chairman and other members of the board shall be such as may be prescribed25(6) the board shall have its office in the capital of every state and union territory (7) the central government shall provide to the board such number of officers and staff as is necessary for the efficient functioning of the board(8) the central government, in consultation with the board, may issue general directives relating to salary payable to the staff, their recruitment, training and other service conditions306 (1) the central government shall set up a fund to be known as the forest produce management fund for the implementation of the provisions of this actforest produce management fund(2) the central government and the state governments shall contribute to the fund in such proportion as may be prescribed(3) the fund shall be administered by the forest produce management board35functions of the board7 the forest produce management board constituted under section 5 of this act shall perform the following functions:—(i) prepare a list of forest produce available in every state; (ii) issue licences for collection, processing, buying and selling of forest produceto tribals/dependants;40(iii) provide financial assistance in the form of either grants or loans atconcessional rates of interest, in such manner, as may be prescribed, to the tribals/ dependants for setting up of projects relating to processing of forest produce;(iv) provide marketing facility for the forest produce;(v) pay, in such manner, as may be prescribed, the compensation to the tribals/dependants sustaining loss in projects approved by the board; and(vi) perform such other functions as may be assigned to it by the central government5establishment of localcommittee8 (1) the appropriate government shall set up a local committee in every district, in consultation with the board established under section 5 of this act, to assist the board in performing the functions relating to forest produce collection, processing, buying and selling(2) the district collector shall be the chairperson of the local committee, ex officio10(3) every local committee shall consist of such number of members as may be prescribed by the appropriate government:provided that every local committee shall always include the members of parliament and legislative assembly belonging to that area as members15(4) the appropriate government shall provide to every local committee such number of officers and staff as is necessary for the efficient functioning of the committee9 every local committee shall perform the following functions:—| ( | i | ) prepare a list of forest produce available within the district; ||------------------------------------------------------------------------------------------|-------|---------------------------------------------------------------------------------|| functions of | | || the | local | || committee | | || 20 | | || ( | ii | ) receive application for obtaining license from any tribal or dependant for || setting up of a project for forest produce collection, processing, buying and selling in | | || the district; | | || ( | iii | ) examine and forward the application received under sub-clause ( || board for granting license or providing financial assistance to set up a project; | | || ( | iv | ) communicate granting of license or rejection of an application for license or || financial aid or any other detail sent by the board to the applicant; | | |25| ( | v | ) forward application for reconsideration to the board, if any, for granting of ||------------------------------------------------------------------------|------|-----------------------------------------------------------------------------------|| license or financial aid in setting up of a project; | | || ( | vi | ) take up with authority concerned for provision of land, water and power on || priority basis to the license holders for setting up of their project; | | || 30 | | || ( | vii | ) inspect every project set up with financial assistance of the board to ensure || proper utilisation of funds released by the board; | | || ( | viii | ) initiate inquiry against license holders on receipt of complaints of || irregularities/misconduct; and | | || ( | ix | ) recommend action against license holders found guilty of irregularities/ || misconduct to the board | | || 35 | | || right | to | || appeal | | || 10 | ( | 1 || been rejected, shall have the right to appeal to the board directly | | |(2) the board shall dispose off the appeal within three months of the receipt of the same;40provided that the board shall afford an opportunity of being heard to everyapplicant before disposing of his appealpenalty11 the board may impose a fine which may extend to rupees one lakh on any personfound guilty after an inquiry conducted under clause (viii) of section 9power to make rules12 (1) the appropriate government may, by notification in the official gazette, makerules for carrying out the purposes of the act5(2) every rule made under this act by the central government shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule10(3) every rule made by the state government under this act shall be laid, as soon as may be after it is made, before the state legislature statement of objects and reasonsthe tribals and other persons living in or near forest areas have been earning their livelihood from the forest for centuries they have been enjoying rights over forest produce traditionally earlier the forest areas were supposed to be under the control of society as a whole during the british period, control over forest areas passed into the hands of the government legislations were enacted to this effect such legislations caused adverse impact on the ability of tribals and other persons settled in the forest areas to earn their livelihood they lost their traditional rights over forest produceafter independence, the government of india made various rules to check the massive deforestation and misuse of forest lands the strict approach of local forest officers made it difficult for those depending on forests to earn their livelihood once the forest (conservation) act, 1980 was brought into effect, it became difficult for people living in or around forest areas to exploit forest produce for their livelihood such tribal people are poor and they are not in a position to earn their livelihood from any other source it is the duty of the government to provide self-employment to such people who live in or around forest areas they should be permitted to carry on their traditional occupation which is based on processing of forest produce enabling them to start their own forest based processing plants, industries, etc through financial assistance by the government is the only way to bring these underprivileged sections into the mainstream of the society it will also help in eradicating problems of poverty, unemployment and malnutrition in tribal areas it is necessary that the traditional rights of the tribals over forest produce be restoredhence this billnew delhi;hansraj gangaram ahirnovember 5, 2009 financial memorandumclause 5 of the bill provides for the setting up of the forest produce management board clause 6 provides for the setting up of the forest produce management fund to which the central government and state governments shall contribute in such ratio, as may be prescribed clause 8 of the bill provides for establishment of local committees to assist the board in performing the functions relating to forest produce collection, processing, buying and selling in every district the expenditure relating to states shall be met out of the consolidated fund of the states concerned the expenditure in respect of union territories shall be met out of consolidated fund of indiathe bill, therefore, if enacted will involve expenditure from the consolidated fund of india it is likely to involve an annual recurring expenditure of about rupees five hundred crorea non-recurring expenditure of about rupees fifty crore is also likely to be involved memorandum regarding delegated legislationclause 12 of the bill empowers the central government to frame rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character————— a billto provide for right to earn livelihood to the tribals and other persons who are dependant on forest produce and for matters connected therewith or incidental thereto—————(shri hansraj gangaram ahir, mp)gmgipmrnd—283ls(s5)—24-02-2010 | Parliament_bills | 884dd352-c4e5-51bd-bd1c-d00ad0100bf6 |
to the appropriation (railways) no5 bill, 1969 (to be/as introduced in lok sabha) 1 page 2, line 13,-agains t "tot al't in column 3, under the head "total" inser\ "3 000" , 2 page 3, line 7 from bottom,-it ii , 'after "president" insert new delhi; ~ december 13, 1969 agrahayana 22, 1891 (saka) statement of objects and reasons this bill is introduc~d in pursuance of article 114 (1) of the constitut~on of india read with article 115 the;eof, to provide for the appropriation out of the consolidated fund of india of the moneys required to meet t~e supplementary expenditure granted by the lok sabha for expendlture of the central government on railways for the financial year 1969-70 p govinda menon president's recommendation under article 117 of the constitution of india i-i' ' , c, \' [copy of letter no 69-b-4017 i iii, dated the 2nd- december, 1969 from shri p govinda menon, minister of law and social welfare, and railways to the secretary, lok sabha] the president having been informed of the subject matter of the proposed appropriation bill providing for the appropriation - out of the consolidated fund of india of the supplementary grants made by the lok sabha, for 1969-70, recommends, under clauses (1) and (3) of article 117 of the constitution of india read with clause (2) of article 115 thereof the introduction in and consideration by the lok sabha of the appro-, priation bill a billto authorise payment and appropriation of certain further sums fro:n and out of the consolidated fund of india for the service of the financial year 1969-70 far tbe purposes of railways ; (shri p gofjinda menon, minister oj laro and soaz wel/are, and railfij4y1) | Parliament_bills | e75eb1f1-0cb8-55e3-aef4-f184fdc0409c |
bill no 41 of 2014 the senior citizens (provision of geriatric and dementia care) bill, 2014 by shri bhartruhari mahtab, mp a billto provide for care of senior citizens suffering from dementia and provision of geriatric care facilities and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—1 (1) this act may be called the senior citizens (provision of geriatric and dementiacare) act, 2014short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint5definitions2 in this act, unless the context otherwise requires,—(a) "appropriate government",—(i) in relation to a union territory, means the central government; (ii) in relation to a state, means the government of that state;(b) "children" includes son, daughter, grandson and grand-daughter but does not include a minor;(c) "dementia patient" means a person suffering from alzheimer's disease, vascular dementia, fronto-temporal dementia or any other related cognitive disorder;5(d) "prescribed" means prescribed by rules made by the appropriate government under this act; and(e) "senior citizens" means any person being a citizen of india, who has attained the age of sixty years103 (1) the appropriate government shall set up a geriatric care unit in every district headquarters hospital to provide care in geriatric disorders to senior citizensgeriatric care for senior citizens(2) every hospital, whether run by the government or a private entity, with a capacity of two hundred beds for in-patient treatment, shall have a department of geriatrics15(3) the appropriate government shall constitute day-care centres for senior citizens in every district4 every state shall develop, in at least one medical college situated in the state, the facilities for imparting education in geriatric medicine and imparting training in geriatric care to nurses and other paramedical staffeducation in geriatric medicine and training in geriatric care20constitution of dementia care unit5 every appropriate government shall constitute in hospitals run by it, a sub-speciality dementia care unit, whether under the geriatric care unit constituted under section 3 or otherwise6 the appropriate government shall conduct a survey of patients suffering from dementia and a state-wise database of such patients shall be maintainedsurvey of dementia patients7 every dementia patient shall be paid a monthly attendance allowance at such rate as may be prescribed by the appropriate government:25attendance allowance to dementia patientsprovided that in the case of a patient suffering from the alzheimer's disease or such other severe variant of dementia as may be specified by the appropriate government, the attendance allowance payable shall not be less than twice the amount of old age pension granted or grantable by the appropriate government to senior citizens308 (1) the maintenance and care of dementia patients shall be the responsibility of their childrenduty of children of dementia patients to look after their parents(2) the abandonment or disregard of dementia patients by their children shall be an offence which shall be punishable with imprisonment upto six months or fine upto rupees fifty thousand or both35power to remove difficulties9 if any difficulty arises in giving effect to the provisions of this act, the centralgovernment may, by order published in the official gazette, make such provisions, not inconsistent with the provisions of this act, as appear to it to be necessary or expedient for removing the difficulty40act to have overriding effect10 the provisions of this act shall have effect notwithstanding anything inconsistenttherewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this act11 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of the actpower of central government to make rules5(2) every rule made under this act shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have efect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsindia has a sizeable population of senior citizens and is growing by the day almost all senior citizens suffer from geriatric disorders—most common among them being the cognitive disorders severe forms of such disorders are the alzheimer's disease and other forms of dementia the patients suffering from such disorders often do not get proper care from their children and are even abandoned by them the government too has not paid enough attention to the need to provide geriatric care and treatment in general, and to the people suffering from different forms of dementia in particular2 keeping in view the above hardships being faced by senior citizens the bill seeks to make the following provisions:—(i) setting up of geriatric care units and day-care centres in all districts for seniorcitizens;(ii) promotion of geriatric medicine education and training in geriatric care; (iii) survey of dementia patients, constitution of dementia care units in hospitalsand attendance allowance to dementia patients; and(iv) abandonment and disregard of dementia patients by their children to be anoffence3 the bill seeks to achieve the above objectivesnew delhi;bhartruhari mahtabjune 26, 2014 financial memorandumclause 3 of the bill provides for setting up of geriatric care units and day-care centres for senior citizens in all districts clause 4 provides for developing facilities for education and training in geriatrics and geriatric care while clause 5 provides for constitution of dementia care units in certain hospitals clause 6 provides for survey of dementia patients and clause 7 provides for grant of attendance allowance to such patientsthe expenditure on account of implementation of above provisions in union territories shall be met out of the consolidated fund of india a non-recurring expenditure of about rupees one crore and a recurring expenditure of about rupees twenty lakh per annum may be involved in constituting and maintaining geriatric care units, day-care centres and dementia care units in each district the development of facilities for education and training under clause 4 may involve non-recurring expenditure of rupees fifty crore and a recurring expenditure of rupees five crore per annum the expenditure on attendance allowance cannot be estimated as it would depend upon the number of dementia patients identified by the survey to be conducted memorandum regarding delegated legislationclause 11 of the bill empowers the central government to make, by notification in the official gazette, rules for carrying out the purposes of the bill the rules made by the central government are required to be laid before each house of parliamentthe matters in respect of which rules may be made or notification issued in accordance with the aforesaid provisions of the bill are matters of procedure and administrative details and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character———— a billto provide for care of senior citizens suffering from dementia and provision of geriatric care facilities and for matters connected therewith or incidental thereto————(shri bhartruhari mahtab, mp) | Parliament_bills | 471f349e-fafd-51d3-84ba-06f230823c7b |
the sikh gurdwaras (amendment) bill, 2016 a bill further to amend the sikh gurdwaras act, 1925be it enacted by parliament in the sixty-seventh year of the republic of india as follow:— 1 (1) this act may be called the sikh gurdwaras (amendment) act, 2016(2) it shall be deemed to have come into force from 8th october, 2003short title and commencement amendment of section 495punjab act viii of 19252 in the sikh gurdwaras act, 1925 (hereinafter referred to as the principal act), in section 49 for the proviso, the following proviso shall be substituted, namely:—"provided that no person shall be registered as an elector who—(a) trims or shaves his beard or keshas;(b) smokes; and (c) takes alcoholic drinks"10amendment of section 923 in section 92 of the principal act, for the proviso, the following proviso shall be substituted, namely:—"provided that no person shall be registered as an elector who—(a) trims or shaves his beard or keshas;(b) smokes; and (c) takes alcoholic drinks" statement of objects and reasonsin exercise of the powers conferred by section 72 of the punjab re-organisation act,1966, the central government vide notification no so 1190(e) dated 08th october, 2003, modified the provisos to the section 49 and section 92 of the sikh gurdwaras act, 1925 (punjab act viii of 1925) thereby removing the exemption given to sahjdhari sikhs to enable them to vote in the elections to the members of the board and the committee constituted under the sikh gurdwaras act, 1925 however, the said notification was quashed by the high court of pubjab and haryana, vide judgment dated 20th december, 2011, leaving it for the appropriate and competent legislature to decide to amend or not to amend the said act2 the bill proposes to amend the provisos to section 49 and section 92 of the sikh gurdwaras act, 1925 retrospectively with effect from 08th october, 2003 for removing the exemption given to sahjdhari sikhs3 the bill seeks to achieve the above objectivenew delhi;rajnath singhthe 14th march, 2016 annexure extracts from the sikh gurdwaras act, 1925 (punjab act viii of 1925)qualifications of electors49 every person shall be entitled to have his name registered on the electoral roll of a constituency constituted for the election of a member or members of the board who is a resident in that constituency and either—$(i)$ $\otimes$(ii) is a sikh more than twenty-one years of age, who has had his name registered as a voter in such manner as may be prescribed:provided that no person shall be registered as an elector who—(a) trims or shaves his beard or keshas except in case of sehjdhari;(b) smokes; (c) takes alcoholic drinksqualification of electors92 every person shall be entitled to have his name registered on the electoral roll of a constituency for the election of a member or members of a committee or of a local committee who is a resident in that constituency, and either—$(i)$ $\otimes$(ii) is a sikh more than twenty-one years of age and has had his name registered as a voter in such manner as may be prescribed:provided that no person shall be registered as an elector who—(a) trims or shaves his beard or keshas except in case of sehjdhari sikhs;(b) smokes; and (c) takes alcoholic drinks rajya sabha———— a billfurther to amend the sikh gurdwaras act, 1925————(shri rajnath singh, minister of home affairs)gmgipmrnd—5058rs(s3)—14-03-2016 | Parliament_bills | 1cbbd12c-a24b-5409-843a-97d1c702af9c |
bill no 92 of 2007 the appropriation (no 5 ) bill, 2007 a billto provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts spent on certain services during the financial year ended on the 31st day of march, 2006, in excess of the amounts granted for those services and for that yearbe it enacted by parliament in the fifty-eighth year of the republic of india as follows:—short title1 this act may be called the appropriation ( no 5) act, 20075102 from and out of the consolidated fund of india, the sums specified in column 3 of the schedule, amounting in the aggregate to the sum of ninety-seven thousand two hundred and five crore seventeen lacs ninety-eight thousand nine hundred thirty-six rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the schedule during the financial year ended on the 31st day of march, 2006, in excess of the amounts granted for those services and for that yearissue of rs 97205,17,98,936 out of theconsolidated fund of india to meet certain excess expenditure for the year ended on the 31st march, 2006 appropriation3 the sums deemed to have been authorised to be paid and applied from and out of the consolidated fund of india under this act shall be deemed to have been appropriated for the services and purposes stated in the schedule in relation to the financial year ended on the 31st day of march, 2006 the schedule( see sections 2 and 3 )| 1 | 2 | 3 ||----------------------------|-------------------------------------------|-----------------|| no | excess | || of | services and purposes | voted || vote | portion | portion || 8 | department of fertilisers revenue | 167,44,04,796 || 11 | ministry of mines revenue | || 14 | department of posts revenue | 97,64,56,000 || 23 | defence services-army revenue | || 25 | defence services-air force revenue | 42,75,63,997 || 33 | currency, coinage and stamps revenue | || 35 | c | || harged | | || —interest payments revenue | | 3343,02,27,172 || 38 | c | || harged | | || —repayment of debt capital | | 93529,22,42,221 || 61 | ministry of labour and employment revenue | 17,26,98,810 || 96 | chandigarh capital | 28,34,562 || 99 | lakshadweep revenue | 358,58,028 || t | | || otal | | || 328,98,16,193 | 96876,19,82,743 | 97205,17,98,936 || rs | rs | rs | statement of objects and reasonsthis bill is introduced in pursuance of article 114(1) of the constitution of india, read with article 115 thereof, to provide for the appropriation out of the consolidated fund of india of the moneys required to meet the expenditure incurred in excess of the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year ended 31st day of march, 2006p chidambaram ———— president's recommendation under article 117 of the constitution of india[copy of letter no f 7(1)-b(sd)/2007 dated the 19th november, 2007 from shri p chidambaram, minister of finance to the secretary-general, lok sabha]the president, having been informed of the subject matter of the proposed bill to provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts spent on certain services during the financial year ended on the 31st day of march, 2006, in excess of the amounts granted for the said services and for that year recommended under clauses (1) and (3) of article 117 of the constitution, read with the clause (2) of article 115 thereof, the introduction of the appropriation (no 5) bill, 2007, in lok sabha and also recommends to lok sabha the consideration of the bill———— a billto provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts spent on certain services during the financial year ended on the 31st day of march, 2006, in excess of the amounts granted for those services and for that year———— | Parliament_bills | d589b89c-ffb4-5eda-a443-4711bf3b27c6 |
the direct tax laws (amendment) bill, 1987 arrangement of clauses chapter i preliminary clauses1 short title and commencement chapter ii amendments to th1!! income-tax ar::r,· 19612 substitution of new authorities 3 amendment of section 2 4 substitution of new section for secti"on 3· 5 amendment of section 4 6 amendment of section 10 7 omission of sections 11, 12, 12a and 13 8 amendment of section 15 9 amendment of section 28 10 omissi"on of sections 35, 35b, 35c, 35cc, 35cca and 35ccb 11 amendment of section 36 12 omission of section 39 13 amendment of section 40 14 amendment of section 40a 15 amendment of section 43b 16 insertion of new section 54a 17 amendment of section 64 18 substituti"on of new section for section 67 19 omission of sect~ons 75, 76 and 77 20 amendment of section 78 21 amendment of section 80a 22 amendment of section 80b 23 omission of secti"on 80e 24 insertion of new section 80f 25 'amendment "of section 8og 26 omission of section 80gga 2,7 amendment of secti-on 80l 28 omission of section boqq 29 substitution of new "tion' for section 86 30 substitution of new sections for sections lui, 117 and 118 31 amendment of section 119 32 substitution of new section for section 120 33 omission of sections 121, 121a, 122, 123, 125, 125a, 126, 128, 130 and 130a \ 34 substitution of new section for section 124 35 substitution of new section for section 127 36 amendment of section 131 37 amendment of seciton 132 38 amendment of section 132a 39 amendment of section 133 40 amendment of section 133a 41 amendment of section 138 42 amendment of section 139 43 amendment of section 139a 44 amendment of section 140 45 amendment of section 140a 46 omission of section 141a 47 amendment of section 142 48 substitution of new section for section 143 49 amendment of section 144 50 amendment of section 144a 51 omission of section 144b 52 amendment of section 145, 53 omission of section 146 54 substitution of ne:w sections for sections 147 and 148 55 amendment of section 149 56 amendment of section 150 57 substitution of new section for section 151 58 ampndment of section 152 59 amendment of section 153 60 amendment of section 154 6l amendment of section 155 62 amendment of section ,158 63 insertion of new chapter xiv·b 64 amendment of section 164 65 amendment of section ] 64a 66 substitution of new sections for section, 10:'1a 67 omission of sections 182 and 183 clausm68 substitution of new sections for sections 184, 185 and 186 69 amendment of section 187 70 'insertion of new section i88a 71 amendment of section 189 72 insertion of new section 189a 73 amendment of section 194a 74 insertion of new section 19o1e 75 substitution of new sections for section 196 76 substitution of new sections for sections 207 and 208 77 amendment of section 209 78 omission of section 209a 79 substituti'on of new section for section 210 80 substitution of new section for section 211 81 omission of sections 212 and 213 82 amendment of section 214 83 amendment of section 215 84 substitution' of new section for section 218 85 amendment of section 220 86 amendment of section 222 87 substitution of new sections for sections 223, 224 and 225 88 amendment of section 226 89 omission of section 228 90 amendment of section 226a 9l amendment of section 230 92 amendment of section 230a 93 omission of section 231 94 insertion of new sections 234a, 234b and 234c 95 a-mendment of section 240 96 amendinent of section 243 97 amendment of section 244 96 insertion of new section for sec-tion 244a 99 amendment of sub-hea:din~ nnd substitution of new sections for ~ection 246 100 omission of section 247 101 substitution of new section for section 267 102 amendment of section 268 103 amendment of section 2698s 104 amendment of section 269t 105 omission of section 270 106 substitution of new section for section 271 107 amendment of section 271a 108 insertion of new sections 271c, 271d and 271e 109 omission of section 272 110 substitution of new section for section 272a 111 omission of section 272b 112 amendment of section 273 113 amendment of section 273a 114 amendment of section 273b 115 amendment of section 274 116 amendment· of section 275 117 insertion of new section 276 118 substitution of new section for section 276b 119 omission of sect'ons 276dd and 276e 120 amendment of section 278aa 121 insertion of new section 293b: 122 substitution of new section for section 296 123 amendment of section 298 124 amendment of the second schedule 125 insertion of tenth schedule 126 consequential amendments chapter iii amendments to the w!~lth-tax act, 1957127 substitution of new authorities and omission of references to appellate assistant commissioner 128 amendment of section 2 129 amendment of section 3 130 amendment of section 5 131 substitution of new sections for sections 8, 9, 10 and 11 132 omission of sections 8a, 8aa, sb, 9a, loa 11a, 11aa lib; 12 and 13 133 amendment of section·14 134 substitution of new section for section 15 135 amendment of section 15a 136 substitution of new section for section 15b 137 omission of section 15c 138 substitution of new section for section 16 139 amendment of section 17 140 amendment of section 17a 141 insertion of new section 17b 142 substitution of new sections of sections is and lsa 143 insertion of new chapter ivb 144 amendment of section 21a 145 amendment of section 21aa 146 amendment of section 23 147 insertion of new section 23a 148 amendment of section 31 149 amendment of section 32 hio amendment of section 34a 151 amendment of section 35 152 amendment of section 35k 153 amendment of section 37 154 amendment of section 37a 155 amendment of section 37b 156 insertion of new section 37c 157 amendment of section 3s 158 amendment of section 45 159 insertion of new section 47 160 consequential amendments chapter iv amendments '110 the gift-tax act, 1958161 substitution of new authorities and omission of references to appellate assistant commissioner 162 amendment of section 2 163 amendment of section 3 164 substitution of new sections for sections 7, 8, 9 and 10 165 omission of sections 7a, '7aa, 7b, 8a, 9a, 11, 11a, llaa, 11b and 12 166 amendment of section 13 167 substitution of new section for section 14 168 amendment of section 14a 169 insertion of new section 14b 170 substitution of new section for section 15 171 amendment of section 16 172 amendment of section 1m 173 insertion of new section l6b l74 substitution of new sections for sections 17 and 17a 175 insertion of new chapter iva 176 amendment of section 22 - 177 insertion of new section 22a 178 amendment of section 32 179 amendment of section 33 180 amendment of section 33a 181 amendment of section 34 182 amendment of section 36 183 amendment of section 37 184 amendment of section 45 185 insertion of new section 47 186 consequential amendments chapter v amendments to the companies (profits) surtax act~ 1964187 substitution of authorities 188 substitution of new section for section 3 189 amendment of section 18 billfarther to amend the income-tax act, 1961, the wealth-tax act, 1957, the gift-tax act, 1958 and the companies (profits) surtax act, 1964 be it cnacted by parliament in the thirty-eighth year of the republic '_'f india as j'jl1ows:- chapter i preliminary5 1 (1) this act may be called the direct tax laws (amendment) short title act, 1987 and rommenccment (2) save as otherwise provided in thi~ act, it shall come into force on the 1st day of april, 1989 and any reference to the commencement of this act in any provision of this act shall b~ construed as a reference ]0 to the commencement of that provision chapter ii amfndments to the income-tax acr, 1961substitu_ tion of dew authorities 2 in the income-tax act, 1961 (hereafter in this chapter referred to 43 of 1961 as the income-tax act), save as otherwise expressly provided in this act, and unle,ss ~he context otherwise requires, the reference to any 5 authority specified in column (1) of the table below shall be substituted with effect from the 1st day of april, 1988 by the references to the authority or authorities specified in the corresponding entry in column (2) of the said table, and such consequential changes as the rules of grammer may require, shall also be made: to | - | - ||--------------------------|--------------|| --_, | || | || __-_ | || | || _-- | || (1) | || (2) | || ---~----- | || | || ------------ | || -- | || | ' || -,-- | || 7:lirector of inspection | director || deputy | || dir~ctor | || of inspection | || deputy director | || is | || assistant director | || assistant director of | || inspection | || commissi'oner | || chief commissioner or | || commissioner | || deputy commissioner | || inspecting assistant | || commissioner | || 20 | || appellate assistant | || commissioner | || deputy | commissioner || (appeals) | || assessing officer: | || income-tax | || officer | |prodded thai nothing contained in this section shall apply 10 the references to "commissioner" occurring in sections 245d, 253, 256, 263 25 and 264 3 in section ~ of the income-tax act,-amendment of section 2 (a) claus~s (1) and (1a) shall be renumbered as clauses (la) and (ib) respectively, and before clause (ia) as so renumbered, the following clause shall be inserted, namely:-30 - (1) "advance tax" means the advance tax payable in accordance with the provisions of chapter xvii-c;'; (b) after clause (7), the following clause shall be inserted with effect from the 1st day of april, 1988, namely:-'(7 a) "assessing officer" means the assistant commissioner 3s or the income-tax offieer who is vested with the relevant juri-:-diction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this act, and the deputy commissioner who is directed under clau~e (b) of sub-section (4) of that section to exercise 40 or perform all or \ny of the powers and functions conferred on, i)r assigned to, an assessing officer under this act;'; (c) after clause (9), the following clause shall be inserted with effect from the 1st day of april, 1988, namely:-'(9a) "assistant commissioner" means a person appointed to be an assistant commissioner of income-tax under sub-sectioa 5 (1) of gec'tion 117;'; (d) clause (15a) shall be renumbered as clause (15b), and before ela1:18e (15b) as so renumbered, the following clause shall be inserted with effect fro~ the 1st day of april, 1988, namely:-, (15a) "chief commissioner" means a person appointed to 10 be a chief commissioner of income-tax under sub-section (1) of section 117;' ; (e) in clause (16), the words ", and includes a person appointed to be an ariditional commissioner of income-tax under that· subsection" shall be omitted with effect from the 1st day of april, 1988; 15 (f) aler clause (19), the following clauses shall be inserted, with effect from the 1st day of april, 1988, namely:-'(19a) "deputy commissioner" means a person appointe" to be a i>eputy commissioner of income-tax under sub-section (1) of section 117;'; 20 '(19b) "deputy commissioner (appeals)" means a person gppointed to be a deputy commissioner of income-tax (appeals) under sub-section (1) of section 117;'; (g) for clause (21), the following clause shall be substituted, with effect from the 1st day of april, 1988, namely:-25 '(21) "director general or director" means a person appointed to be a dire::tor general of income-tax or, as the case may be, a director of income-tax, under sub-section (1) of section 117, and includes a person appointed under that sub-section to be a deputy director of income-tax or an assistant director of income-tax": , , 30 (h) clause (22a) shall be renumbered as clause (22b) , and before clause (22b) as so renumbered, the following clause shall be inserted, namely:-'(22a) "domestic' company" means an indian company, or 35 any other company whkh, in respect of its income liable to tax under this act, has made the prescribed arrangements for the declaration and payment, within india, of the dividends (ihcluding dividends on preference shares) payable out of such income;'; (i) after clause (23), the following clause shall be inserted, 40 narnely:--'(23a) "foreign company" means a company which is not a domestic company;'; 4s (j) in clause (24), in sub-clause (iia) ,'for the words ", not being contributions made with a specific direction that they shall form part of the corpus of the trust or institution", the words, brackets, letters and figures "or by a trust or institutijn of· national importance referred to in clause (d) of sub-section (1) of section 8of" shall be substituted; ! (k) for clause (25), the following clause shall be substituted with effect from the 1st day of april, 1988, namely:-'(25) "income-tax officer" means a person appointed to be an 5 income-tax officer under sub-section (1) of section 117;'; (l) clause (27) shall be omitted with effect from the 1st day of april, 1988; (m) in clause (28), for the word, brackets and figure "sub-section (2)", the word, brackets and figure "sub-section (1)" shall be 10 substituted with effect from the 1st day of april, 1988; (n) after clause (29b) [as inserted by clause (c) of section 3 of the finance act, 1987j, the following clause shall be inserted, namely:-'(29c) "maximwn marginal rate" mea!'ls the rate of income- is tax (including surcharge on income-tax, if any) applicable m relation to the highest slab of income in the case of an individual as specified in the finance act of the relevant year;'; (0) in clause (37a),-(i) in sub-clause (0,-(1) the words, brackets, figures and letter "or subsection (9) of section 80e from any payment referred to therein" shall be omitted; (2) for the words, figures and letter "section 115b or section 164", at both the places where they occur, the words, 25 figures and letters "section 115b -or section 115bb or section h5e or section 164 or section 164a or section 167a" shall be substituted with effect from the 1st day of april, 1988; (3) after the words, figures and letter "or section 167a" , at both the places where they occur, the words, figures and 30 letter "or section 167b" shall be inserted; (4) for the words, figures and letter "section 115b or, as the case may be, section 164", the words, figures and letters "section 115b or section 115bb or section u5e or section 164 or section 164a or section 167a, as the case may be," 35 shall be substituted with effect from the 1st day of april, 1988; (5) after the word, figures and letter "section 167a", in the third place where they occur, the words, figures and letter "or section 167b" shall be inserted; w (ii) in sub-clause (ii) , for the figures" letter and word "194d and 195", th~ figures, letters and word "l94d, 194e and 195" hall be substituted with effect from the 1st day of april, 1988; (p) clause (39) shall be omitted; (q) clause (43b) shall be omitted; (r) for clause (44), the following clause shall be substituted, namely:-i '(44) "tax recovery officer" means any incom~tax oftlcer who may be authorised by the chief commissioner or commissioner by general or special order in writing, to exercise the pnwers of a tax recovery officer;'; (8) clause (48) shall be omitted ( for section 3 of the incom&-tax act, the following section shall be substituted, narnely:-sublltitution of new ~el:tion for section 3 10 mprevious year" defined '3 (1) save as otherwise provided in this section, "previous year" for the purposes of this act, means the financial year immediately preceding the assessment year: provided that, in the case of a business or profession newly set up, or a source of income newly corning into existence, in the said 15 ftnancial year, the previuus year shall be the period beginning with the date of setting up of the business or profession or, as the case may be, the date on which the source of income newly comes into existence and ending with the said financial year (2) "previous year", in relation to the assessment year commenc-20 ing on the 1st day of april, 1989, means the period which begins with the' date immediately following the last day of the previous year relevant to the assessment year commencing on the 1st day of april, 1988 and ends on the 31st day of march, 1989: provided that where the assessee has adopted more than one 25 period as the "previous year" in relation to the assessment year commencing on the 1st day of april, 1988 for dift'erent sources of hi!; income, the previous year in relation to the assessment year commencing on the 1st day of april, 1989 shall be reckoned separately in the manner aforesaid in respect of each such source of income, and the 30 longer or the longest of the periods so reckoned shall be the previous year for the said assessment year (3) where the previous year in relation to the assessment year commencing on the 1st day of april, 1989, referred to in sub-section (2) exceeds a period of twelve months, the provisions of this act shall 35 apply subject to the modifications specified in the rules in the tenth schedule' 5 in section 4 of the incom~tax act, in sub-section (1) ,-amendment of ,eetion 4 (a) for the words "subject to the provisions of, this act", the w'ords and brackets "subject to the provisions (including provisions for the le:vy of additional income-tax) of, this act" shall be substituted; 40 (b) the words "or previous years, as the case may be," shall be omitted 6 it: section 10 of the income-tax act,-aaeddment of iictiod 10 (a) after clause (2), the following clause shall be inserted, namely:-"(2a) in the case of a person being a partner of a firm which is assessed as such, his share in the total income of the firm 5 expzanation-for the purposes of, this clause, the share of a partner in the total income of a firm assessed as such shall, notwithstanding anything contained in any other law, be an amount which bears to the total income of the firm the same proportion ali the amount of his share in the profits of the firm in accordance 10 with the partnership deed bears to such profits;"; (b) for clauses (4) and (4a), the following clause shall be substituted, namely:-"(4) (i) in the case of a non-resident, any income by way of interest on such securities or bonds as the central government 15 may, by notification in the official gazette, specify in this behalf, including income by way 'of premium on the redemption of such bonds; 46 of 1973 (n) in the case of an individual, who is a person resident outside india as defined in clause (q) of section 2 of the foreign 20 exchange regulation act, 1973, any income by way of interest on moneys standing to his credit in a non-resident (external) account in any bank in india in accordance with the said act and the rules made thereunder;"; (e) for clause (5), the following clause shall be substituted, namely:-25 '(5) subject to such conditions as the central government may prescribe (including conditions as to number of journeys and the amount which shall be exempt per head) in the case of an individual, the value of any travel concession or assistance received by or due to him,-30 (a) from his employer for himself and his family, in connection with his proceeding on leave to any place in india; (b) from h's employer or former employer for himself and his family, in connection with his proceeding to any place in india after retirement from service or after the termination of his service: provided that the amount exempt under sub-clause (a) or sub-clause (b) shah not, except in such cases and under such circumstances as may be prescribed having regard to the travel concession or assistance granted to the employees of the central 40 government, exceed the value of the travel concession or assistance which would hav(~ been received by or due to the individual in connection with his proceeding to any pla~e in india on leave or, as the case may be, after retirement from ~ervice or after the termination of his servicp-' provided further that the amount exempt under this c1au~ shall in no case exceed the amount of expenses actually incurred for the purpose of such travel 5, explanat'ion-for the purposes of this clause, "family", in relation to an individual, means-(i) the spouse and children of the individual; and (ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual'; (d) in clause (10),-10 15 20 (i) in sub-clause (iii), for the words "calculated on the baiis of the average salary for the three years immediately preceding the year in which the gratuity is paid, subject to a maximum of thirty-six thousand rupees or twenty months' salar; so calculated, whichever is less", the words "calculated on the basis of the average salary for the ten months immediately preceding the month in which any such event occurs, subject to such limit as the central government may, by notification in the official gazette, specify in this behalf having regard to the limit applicable in this behalf to the employees of that government" shall be substituted; (ii) in the first and second provisos, for the words "shall not exceed thirty-six thousand rupees", the words "shall not exceed the limit so specified" shall be substituted; (iii) the third and fourth provisos shall be omitted; 25 (iv) in the explanation, for the words "in this clause", the words, brackets, figures and letters "in this clausje, and in clause (10aa) " shall be substituted; (e) in clause (loa), the proviso shall be omitted; (f) in clause (loaa), in sub-clause (ii) ,-30 (i) for the words "six months", the words "eight months" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of july, 1966; (ii) for the words "or thirty thousand rupees, whichever is less", the words "subject to such limit as the central govern-35 ment may, by notification· in the official gazette, specify in this behalf having regard to the limit applicable in this behalf to the employees of that government" shall be substitu~ed and shall be deemed to have been substituted with effect from the 1st day of july, 1986; 40 (iii) in the first and second provisos, for the words "shall not exceed thirty thousand rupees", the words "shall not exceed the limit so specified" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of july, 1986; (iv) the third and fourth provisos shall be omitted and shall 45 be deemed to have been omitted with effect from the 1st day of julv 1986; (v) in the explanation, the brackets and ·figure "(i)", and clause (ii) shall be omitted and shall be deemed to have beed omitted with effect from the 1st day of july, 1986 (g) in clause (lob), in the first proviso, for clause (ii), the following clause shall be substituted, namely: -5 "(ii) such amount, not being less than fifty thousand rupees, i as the central government may, by notification in the oftlcial gazette, specify in this behalf,"; (h) for clause (14), the following clause shall be substituted, namely:-10 "(14) (i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as the central government is may, by notification in the oftlcial gazette, specify, to the extent to which such expenses are actually incurred for that purpose; (ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his oftice or employment of profit are ordinarily performed by him 20 or at the place where he ordinarily resides, or to compenate him for the increased cost of living, as the central government may, by notification in the official gazette, specify, to the extebt specified in the notification;"; (i) in clause (15), for sub-clauses (i), (ia) , (ib), (ii) and (ii4), 2s the following sub-clause shall be substituted, namely:-"(i) income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificate, savings certificates, other certificates issued by the central government and deposits as the central government may by notl- 30 flcation in the official gazette, specify in this behalf, subject to such conditions and limits as may be specified in the said nou-acation;"; (j) for clauses (17a) (17b) and (18), the man be substituted, namely:-· following clause 35 "(17a) any payment made, whether in cash or in kind,-(i) in pursuance of any award instituted in the public interest by the central government or any state government or instituted by any other body and approved by the central government in this behalf; or 4g (ii) as a reward by the central government or any state government for such purposes as may be approved by the central government in this behalf in the publie interest;"; (k) clauses, (21) and (23) shall be omitted; 45 (i) in clause (23c),-(i) in sub-clause (iii), the word "or" occurring at th~ end shall be omitted; (ii) sub-clauses (iv) and (v) and the proviso shall be omitted 5 (m) after clause (23c) , the following clause shall be in¥rted with effect from the 1st day of april, 1988, namely:-10 '(23d) any income from such mutual fund set up by a public sector bank or a public financial institution and subject to such conditions, including the condition that at least ninety per cent of the income from the mutual fund shall be distributed to the unit holders every year, as the central government may, by notification in the official gazette, specify in this behalf explanation-for the purposes of this clause,-23 of l~ss 15 31 ct 1959 ~ of 1970 400( 1980 20 (a) the expression "public sector bank" means the state bank of india constituted under the state bank of india act, 1955, a subsidiary bank as defined in the state bank of india (subsidiary banks) act, 1959, a corresponding new bank constituted under section 3 of the banking companies (acquisition and transfer of undertakings) act, 1970, or under section 3 of the banking companies (acquisition and transfer of undertakings) act, 1980; 1 of 1956 (b) the expression "public financial institution" shall have the meaning assigned to it in section 4a of the companies act, 1956' 7 sections 11, 12, 12a and 13 of the income-tax act shall be omitted omission of sectioll8 il,12,12a and 13 amendment of section u 25 8 in section 15 of the income-tax act, the explanation shall be numbered as explanation 1, and after explanation 1 as so numbered, the following explanation shall be inserted, namely:-'explanation 2-any salary, bonus, commission or remuneration, by whatev~ name called, due to, or received by, a partner of a firm 30 from the firm shall not be regarded as "salary" for the purposes of tbia lection' 9 in section 28 of the income-tax act,-amend mento! llection 28 (a) after clause (iv) , the following clause shall be inserted, namely:-3s "(v) any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from such firm"; (b) explanation 1 shall be omitted 18 sections 35, 35b, 35c, 35cc, 35cca, and 35ccb of the incoiijle-~ tax act shall be omitted omisaiod ofsectionj 35, 35b, 35c 35cc 35cx:aancl 350cb 11 in section 36 of the income-tax act,--(a) in sub-section (1) ,-amendmentof section 36 (i) in clause (ii) , the provisos shall be omitted; (ii) in clause (vw) , in the opening portion, for the worda "any debt or part thereof which is established to· have become a bad debt in the previous year", the words "any bad debt or 5 part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year" shall be substltuted; (iii) in clause (viia), in the explanation, for clause (ii), the following clausje shall be substituted, namely: -10 - (it) "schedule bank" means the state bank of india constituted under the state bank of india act, 1955, a sub-23 of 1955 sidiary bank as defined in the state bank of india (subsidiary banks) act, 1959, a corresporiding new bank consti-18 of 19 tuted under section 3 of the banking companies (acquisition 15 and transfer' of undertakings) act, 1970, or under section 3 5 of 1970 of the banking companies (acquisition and transfer of undertakings) act, 1980, or any other bank being a bank 40 of 1980 included in the sec'ond schedule to tlu! reserve bank of india act, 1934, but does not include a co-operative bank;,;20 2 of 1~4 (b) in sub-section (2),-(i) for clause (i), the following clause shall be substituted, namely:-i "(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in comput- 2s ing the income of the assessee of the previous year in which the amount of such debt or part thereof is written off or of an earlier previous year, or represents money lent in the ordinary course of the business of banking or money-lending which is carried on by the assessee;"; 30 (ii) in clause (iii), after the words "earlier previous year", the brackets, words, figures and letters" (being a previous year relevant to the assessment year commencing on the 1st day at april, 1988, or any earlier assessment year)" shall be inserted; (iii) in clause (iv), after the words "accounts of the previ- 35 ous year", the brackets, words, figures and letters "(being a previous year relevant to the assessment year commencing on the 1st day of april, 1988, or any earlier assessment year)" shall be inserted; 12 section 39 of the income-tax act shall be omitted 40 0 01 iedtion 39, 13 in section 40 of the income-tax act,-amend mentof aect1tid·40 (i) in the opening portion, for the words and figures "sectioda 30 to 39", the wordi and figures "sections 30 to 38" shall be iubstltutedi (ii) for clause (b), the following clauses shall be substituted, namely:-, (b) in the case of any firm assessable as such,-i (i) any payment of salary, bonus, commission or remuneration, by whatever name called (hereinafter referred to as remuneration) to any partner who is not a whole-time working partner; or 10 (ii) any payment of remuneration to any partner who is a whole-1ime working partner, or of interest to any partner, which, in either case, is not authorised by, or is not in accordance with, the terms of the partnership deed; or 20 (iii) any payment of remuneration to any part'ler who is a whole-time working partner, or of interest to any partner, which, in either case is authorised by, and is in accordance with, the tenns of the partnership deed, but which relates to any period (falling prior to the date of such pa'rtnership deed) for which such payment was not authorised by, or is not in accordance with, any earlier partnership deed, so, however, that the period of authorisation for such payment by any earlier partnership deed does not cover any period prior to the date of such earlier partnership d~ed; or 25 (iv) any payment of interest to any partner which is authorised by, and is in accordance with, the terms of the partnership deed and relates to any period falling after the date of such partnership deed in so far as such amount exceeds the amount calculated at such rate of interest as may be prescribed having regard to the maximum rate of interest payable by a scheduled bank on its deposits; or 3(j (v) any payment of remuneration to any partner who is a whole-time working partner, which is authorised by, and is in accordance with, the terms of the partnership deed and relates to any period falling after the date of such partnership deed in so far as the amount of such payment to all the partners during the previous year exceeds the aggregate amount computed as hereunder:-35 (1) in case of a firm carrying on a profession referred to in section 44aa or which is notified for the purpose of that section,-at the rate of 90 per cent; (a) on the first rs, 5c,000 , of the book-profit 40 | at | the | rate ||--------|-------------|-------------|| per | | || cent; | | || (b) | | || on | the | next || rs | 50000 | || of | the | book-profit || at | | || the | rate | of || 40 | | || per | cent; | || (c) | | || on | the | balance || of | | || the | book-profit | |,(2) in the case ot any other firm,-(a) on the first rs 50,000 of the book-profit (b) on the next ~ 00,000 of the book-profit at the rate of 75" per cent; at the rate of 50 per cent; at the rate of 25 5 per ;:ent i (c) on the balance of the book-profit e~u1nation i-in this clause,-(a) "whole-time workmg partner" means a partner of the firm who is in receipt of any payment by way of salary, bonus, commission or remuneration, by whatever name 10 called, from the firm for services rendered to that firm and who is not in receipt of any similar payment froro any other person; (b) "book-profit" means the profit wl'tjch would have bf:en computed in accordance with the provisions of parts ii and iii of the slxth schedule to the companies act, 1956 if 5 1 of 19st' those provisions had been applicable to a firm and before making any deduction of any loss brought forward or any unabsorbed depreciation allowance or any other allowance or deduction brought forward from ally earlier previous year and without making any deduction under section 32ab or 20 section 33ab or under cnaptet' vi-a as increased by the following amounts if they have been taken into account in arriving at such profits-(1) the aggregate amount of the remuneration and the interest to all the partners of the firm; 25 (2) income-tax; (3) reserves or provisions of any kind; (4) depreciation; and as reduced by the de'preciation computed in accordance with the provisions of sub-section (1) of section 32 and the 30 aggregate amount of interest allowed to all the partners of the firm under this clause; (c) "scheduled bank" shall have the same meaning as assigned to it in the expzanation to clause (viia) of subsection (1) of section 36 3s explanation 2-where an individual is a partner in a firm on behalf, or for the benefit, of any other person (such partner and the other person being hereinaft~r referred to as "partner in a representative capacity" and "person so represented", respectively) ,-40 (i) interest paid by the firm to such individual otherwise than as partner in a ~presentative capacity, shall not be taken into account for the purposes of this clause; (ii) interest paid by the "firm to such individual as partner in a representative ~apadty and interest paid by tbe4' arm to the person so rep~sented shall be taken into account fer the purposes of this clause explanation 3-where an individual is a partner in a firm otherwise than as partner in a representative capacity, interest paid by the firm to such individual shall not be taken into account for the purposes of this clause, if such interest 1s 5 recei~ed by him on behalf, or for the benefit, of any other person; 21 of 1860 10 (ba) in the case of an association of persons or body of' individuals [other than a company or a co-operative society or a society registered under the socreties registration act, 1860 or' under any law correspo'nding to that act in force in any part of india], any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such association or body to a me~ber of such association or body 15 20 explarvation l-where isterest is' paid by an association ot' body to any member thereof who has also paid interest to the association or body, the amount of interest to be disallowed under this clause shall be limited to the amount by which the payment of interest by the association or body to the :member exceeds the payment of interest by the member to the association or body 25 explanation 2-w'here an individual is a member of an association or body on behalf, or for the benefit, of any otlier person (such member and the other person being hereinafter referred to as "member in a representative capacity" and ~rson so represented", resuectively,-30 (i) interest paid by the association or body to such individual or by such individual to the association or body otherwise than as member in a representative capacity, shall not be taken into account for the purposes' of this clause; 35 (ii) interest paid by the association or body to sitch individual or by such individual to the association or body as member in a representative capacity and interest paid by the association or body to the person so represented or by the person so represented to the association or body,shall be taken into account for the purposes of this clause explanation 3-w'here an individual is a member of an association or body otherwise than as member in a representative capacity, interest paid by the associ anon or body to lueh individual shall not be taken into account far the purposes of this clause, if such interest is received by him on behalf, or for the ben~fit, of any other person;'; (iii) clause (c) shall be omitted 14 in section '4oa of the income-tax act,-manto! «(i) in sub-section (3), for the words "two thousand five sectioo hundred rupees", wherever they occur, the words "ten thousand ~ rupees" shall be substituted; (b) sub-sections (5) and (6) shall be omitted 15 in section 43b of the income-tax act,-(a) in clause (b), the word "or" shall be inserted at the ad; amend mentof section ~b (b) after clause (b), the following clause shall be fdserted, namely:-- "(c) any sum referred to in clause (ii) of sub-sectiod (1) of s section 36,"; (e) in the first proviso (as inserted by section 10 of the finance act, 1987), after the word, brackets and letter "clause (a) fl, the words, brackets and letter "or clause (e) " shall be inserted; (d) the explanation snail be numbered as explanation 1, and 10 after erplanation 1 as so numbered, the following explanation shall be inserted, namely:-t'explanation 2-for the removal of doubts it is hereby declared that where a deduction in respect of any sum referred to in clause (c) of this section is allowed in computing the 15 income referred to in section 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of anril, 1988 or any earlier assessment year) in which the liability to pay such sum was mcurred by the assessee, the assessee shall not be entitled to any deduction 20 under this section in respect of such sum in computing the income of the previous year in w1lich the sum is actually paid by him" 11 after section 54 of the income-tax act, the following section shall be inserted, namely: -' 25 insertion of new aection ma 'ma (1) where the capital gain arises from the transfer of a long term capital asset being property specified in sub-section (~) (tl}e capital asset so transferred being hereafter in this section referred to as the original asset), and the assessee has, during the previous year in which the transfer took place or within a period 30 of six months after the close of such previous year aequired an· other capital asset (such asset being hereafter in this section referred to as the new asset), to be held for the same purposes as those for which the original asset was held, then, the capital gain ~ arfsfng from the transfer shan be dealt with-ln accordariee- with the 3s following provisions, that is to say,-relief of tax on capital gains 011 transfer of property held under trust for charitable orre-ugloub purposes or by certain fn8tl tutionll (a) if the cost of the new asset is not less than the net consideration in respect of the original asset, the whole of such capital gain shall not be charged under section 45; (b) if the cost of the new asset is less than the net coni- 40 deration in respect of the original asset, so much, of the capital gain as bears to the whole of the capital gain the same pr0-portion as the cost of acquisition of the new asset be81's to the net consideration shall not be charged under section 4&: provided that in a case where the transfer of the orl,mll 45 asset is by way of compulsory acquisition under any law and the full amount of compensation awarded for such acquisition is not received by the assessee on the date of such transfer but ia received after the expiry of the previous year, the period of six months referred to in this section shall, in relation to so much of s such compensation as is not received before such expiry, be reckoned from the date immediately following the date on which such compensation is received by the assessee (2) the propert:r ~eferred to in sub-section (1) shall be the following, namely:·-10 (a) property held under trust wholly for charitable or religious purposes in india or by an institution established wholly for iluch purposes in india; (b) property held under trust in part only for charitable or religious purposes in india, the trust having been created be-is fore the commencement of this act; (e) property held under a trust created on or after the lst day of april, 1952, or by an institution established on or after that date, for a charitable purpose which· is for the benefit of citizens of india abroad or which tends to promote international welfare in which india is interested; (d) property held by a trust or institution of national importance referred to in clause (d) of sub-section (1) of sectiod 8of (3) in the case of a capital asset being property falling under 25 clause (b) of sub-section (2), the provisions of sub-section (1) shan apply only to that fraction of the capital gain arising from the transfer of such capital asset which represents the exfenl to which the income derived from the capital asset transferred was, immediately before such transfer, applicable to charitable or religious 30 purposes explanation-in this section, "net consideration" shall have the meaning assigned to it in explanaticm 5 below sub~ection (1) of section me' 17 in section 64 of tit income-tax act, in sub-section (1) ,-(a) clause (i) shall be omitted; 35 amendmento! sectiaa &l (0) in clause (ii), for the proviso, the following proviso shan be lubstituted, namely:-"provided that nothing in this clause shall apply in relation to any such income arising to the spouse from a finn carrying on any such profession as is referred to in sub-section (1) of tectlon 44aa, where the ,spouse possesses any technical or professional qualification in the nature of a degree or diploma of a university within the meaning of clause (e) of the explmlcl- below sub-section (2b) of section 32a;"; (el i clause (iii) shall be omitted; , (d) in clause (iv), the words, brackets and figure loin a case not falling under clause (i) of this sub-section," shall be omitted; (e) in clause (v), the words, brackets and figures "in a case not falling under clause (iii) of this sub-section," and the brackets 5 and words" (not being a married daughter)" shall be omitted; (f) in clause (vii), the brackets and words cc (not being a married daughter)" shall be omitted; (g) for explanation 1, the following explanation shall be substituted, namely:-10 "explanation i-for the, purposes of clause (ii) , the individual, in computing whose total income the income referred to in that clause is to be included, shall be the husband or wife whose total income (excluding the income referred to in that clause) is greater; and where any such income is once included 15 in the total income of either spouse, any such income arising in any succeeding year shall not he included in the total income of the other spouse unless the assessing officer is satisfied, after giving that spouse an opportunity of being heard, that it is necessary so to do"; 20 (h) explanation la and explanation 2a shall be omitted; (i) for explanation 3, the following explanation shall be substituted, namely:-"explanation 3-for the purposes of clauses (iv), (v) and (vi), where the assets transferred directly or indirectly by an 25 individual to his spouse or minor child or son's wife or son's minor child (hereafter in this explanation referred to as "the transferee") are invested by the transferee,-(i) in any business, such investment being not in the nature of contribution of capital as a partner in a finn or, 30 as the case may be for being admitted to the benefits of partnership in a firm, that part of t~ income arising out of the business to the tnmsferee in any previous year, which bears the same proportion to the income of the transferee from the business as the value of the assets aforesaid as on 35 the first day of the previous year bears to the total investment in the business by the transferee as on the said day; (ii) in the nature of contribution of capital as a partner in a firm or, as the case may be, for being admitted to the benefits of partnership in a firm, that part of the interest 40 receivable by the transferee from the firm in any previous year, which bears the same proportion to the interest receivable by the transferee from the finn as the value of the mvestment aforesaid as on 'the first day of the previous year bears to the total investment by way of capital contribution 45 as a partner in the firm as on the said day, shall be included in the total income of the individual in that previous year" 18 for section 67 of the income-tax act, the following section shall substibe substituted, narn,ely: -tution of new &eetionfor tection 6'1 5 21 af 1860 10 '67 (1) in computing the total income of an assessee who is a member of an association of persons or a body of individuals wherein the shares of the members are determinate and known [other than a company or a co-operative society or a society registered under the societies registration act, 1860 or under any law corresponding to that act in force in any part of india], whether the net result of the computation of the total income of such association or body is a profit or a loss; his share (whether a net profit or net loss) shall be computed as follows, namely:-15 method of computing a member' share in the income of asso-ciation ot persons or ,body of mdlvl (a) any interest, salary, bonus, commission or remuneration duals, by whatever name called, paid to any member in respect of the previous year shall be deducted from the total income of the association or body and the balance ascertained and apportioned among the members in the proportions in which they are entitled to share in the income of the association or body; 20 (b) where the amount apportioned to a member under clause (a) is a profit, any interest, salary, bonus, commission or remuneration aforesaid paid to the member by the association or body in respect of the previous year shall be added to that amount, and the result shall be treated as the member's sbme in the income of the association or body; 25 30 (c) where the amount apportioned to a member under clause (a) is a loss, any interest, salary, bonus, commission or remuneration aforesaid paid to the member by the association or body in respect of the previous year shall be adjusted against that amount, and the result shall be treated as the member's share in the income of the association or body 35 (2) the share of a member in the income or loss of the assoeia· 110n or body, as computed under sub-section (1), shall, for the purposes of assessment, be apportioned under the various heads of income in the same manner in which the income or loss of the association or body has been determined under each head of income 40 (3) any interest paid by a member bn capital borrowed by him tor the purposes of investment in the association of body shall, in computing his share chargeable under the head "profits and gains of business or profession" in respect of his share iii the income of the association or body, be deducted from his share exptanation-in this section, "paid" has the same meaning as 18 usigned to it in clause (2) of section 43' i9 sections 75, 76 and 77 of the income-tax act shall be omitted bmiiiiod of ~ '15,'16 8i1d 77zoo in section 78 of· the income-tax act, for sub-section (1), the following sub-section shall be substituted, na~ly:-amend· ment of section 78 "(1) where a change has occurred in the constitution of a firm, nothing in this chapter shall entitle the firm to have carried for- 5 ward and set off so much of the loss proportionate to the share of a retired or deceased partner as exceeds his share of profits, if any, in the firm in respect of the previous year" 21 in section 80a of the income-tax act, for sub-section (3), the following sub-section shall be substituted, namely:-10 amend· ment of section i!oa "(3) where in computing the total income of an association of persons or a body of indivlduals, any deduction is admissible under section bog or sa<>tion 80hh or section borha or section 80hhb or section 80hhc or section 80-1 or section 80j, no deduction under the same section shall be made in computing the total incom'~ of a mem-15 ber of the associat!on of persons or body of individuals in relation to the share of such member in the income of the association or body" 2lz in section bob of the income-tax act, clauses (2), (4), (6) and (8) shall be omitted 20 amend· ment of section £lob 23 section 80e of the income-tax act shall be omitted24 after section 80e of the income-tax act following section shall be inserted, namely:-as so omitted, the omission of sectioo bob j inaertion of new section 801' '80f (1) in computing the total income of an assessee, being-(a) a person in receipt of income derived from property 25 held under trust· wholly for charitable or religious purposes in india or by an institution established wholly for such purposes in india; or deduct,ion in respect of llmr)unig applied for chari table or religious purposes, etc (b) a person in receipt of income derived from property held under trust in part only for charitable or religious pur- 30 poses in india, the trust having been created before the commencement of this act; or (e) a person in receipt of income derived from propert, held under a trnst created on or after the 1st day of april, 1952 or by an institution established on or after that date, for a charitable purpose which is for the benefit of citizens of india 5 abroad or which tends to promote international welfare in which india is interested; or | (d) a | trust | or | institution declared by | the | board, by noti- ||-----------------------------|-------------------------------------------|------------------------------------------------------|---------------------------------------------------|--------------------------------------|---------------------------------|| fication | | | | | || in | | | | | || the | official gazette, to | be | a | trust | or || national importance, having | | | | | || regard | to | the | objects set out | | || in | | | | | || 10 | the | instrument creating | the | trust | or || the | opinion of such experts | in | the | respective fields of activity | || of | | | | | || the | trust | or | institution as | the | board || and | other | relevant factors, | | | || there shall | | | | | || be | deducted, | | | | || in | | | | | || accordance | with | and | subject | | || to | | | | | || the | pro- | | | | || is | visions of this section, | the | sums specified hereunder, | namely:- | || (i) | | | | | || any amount applied | in | india | by | the | person referred || to | | | | | || in | | | | | || clause | | | | | || (a), | | | | | || or | by | the | trust | or institution referred to in clause | || (d), | | | | | || during | the | previous year wholly | and exclusively to | the | || purposes of | the | trust | or | institution; | || 20 | | | | | || (it) | | | | | || any amount applied | in | india by | the | person referred to | || in | | | | | || clause | | | | | || (b) | | | | | || during | the | previous | year | wholly | and || to | | | | | || the | charitable | or | religious purposes of | the | trust; || (iii) | | | | | || any | amount applied outside india | by | the | person refer- | || red | to | in | clause (c) during | the | previous year wholly and exclu- || 2s | | | | | || sively for | the | benefit or citizens of india abroad or for promoting | | | || international welfare | | | | | || in | which india is | interested, where | the | | || board has, by general | or | special order, directed such amount to | | | || be | deducted: | | | | || provided | | | | | || that | any such amount applied wholly and exclu- | | | | || 30 | sively for | the | benefit of citizens of india abroad shall qualify | | || for | | | | | || the | deduction urder this clause | only | if | such amount | 1s || applied | | | | | || in | | | | | || accordance | with | a | | | || s~hemc | | | | | || framed | by | such person | | | || and | approved by the board and notified in | the | official | | || gazette; | | | | | || 35 | | | | | || (iv) | | | | | || any | amount invested | or | deposited during | the | previous || year | in | such form | or | mode, | in || as | | | | | || may | be prescribed, where such investment | or | deposit | | || is | | | | | || held | | | | | || by such person or, as | | | | | || the | case | may | be, trust | or | institution for a || period of | | | | | || not | less | than | six months ending with | the | due date for || 40 | furnishing the | return | of income under sub-section | | || (1) | | | | | || of section | | | | | || 139 | | | | | |(2) the deduction under sub-section (1) shall not be allowed uhless the following conditions are fulfilled, namely:-45 (a) the person in receipt of the income or, as the case may be, the trust or institution has made an application for registration of the trust or institution in the prescribed form and :in the prescribed manner to the commission?r or any other authority prescribed in this behalf before the expiry of r, period of one year from the date of the creation of the trust or the establishment of the institution: so provided that the commissioner or the authority 10 pre-crij:-ed may, in his or its discretion, admit an application for the registration of any trust or institution after the period aforesaid explanation-where an application for registration of the trust or institution has been made to the commissioner in s accordance with the provisions of section 12a as it stood immediately before the 1st day of april, 1989, the requirements of this clause shall be deemed to have been complied with; (b) where the gross total income of the trust or institution for the previous year exceeds fifty thousand rupees, the accounts 10 of the trust or institution for the previous year have been audited by an accountant as defined in the explanation belciw sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prea-15 cribed form duly signed and verifl~d by such accountant :md setting forth such particulars as may be prescribed; (c) such other conditions as the board may, having regard to the interests or quantum of the revenue, by general or special order ( impose, and such conditions may include a condition that a nominee 20 of the board shall, notwithstanding 'anything contained in any other law for the time being in force or iil any instrument constituting the trust or institution concerned or governing the working thereof, be appointed on the board of trustees of the said trust or, as the case may be, the governing body of the institution; 2~ (3) the deduction under sub-section (1) shall not be allowed where-(a) any part of the property of the trust or institution is held for a private religious purpose which does not enure for the benefit of the public or any part of the income from such 30 property is applied to any such purpose as aforesaid; (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this act, the trust or institution is created or established for 3s the, benefit of any particular religious community or caste; (c) (i) in the case of a trust or an institution created or established after the commencement of this act, any part of the income of the trust or institution, under the terms of the trust or the ru)~s governing the institution, enures, or (ii) in the case of a trust or institution whenever created 40 or established, any part of the income or any property of the trust or institution is, during the previous year, used or applied, in a manner which results directly or indirectly in conferring any benefit, amenity or perquisite (whether convertible into money or not) on any interested person; or 45 (d) any funds of the trust or institution are invested or deposited, for any period during the previous year, otherwile than in any such form or mode, in such manner and for luch period as is prescribed for the purposes of clause (iv) of subsection (1): s 10 provided that the chief commissioner or the commissioner may, if he is satisfied, on an application by the trust or institution, that the application of the provisions of sub-clause (i) or sub-clause (ii) of clause (c) would result in grave hardship to the trust or institution, allow the deduction wholly or to such extent as he may deem fit having regard to the extent of the benefit, amenity or perquisite derived or enjoyed by the interested person: 15 provided further that in the case of a trust or institution created or established before the commencement of this act, the provisions of sub-clause (ii) of clause (c) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution in the manner specified in that clause, if such use or application is by way of compliance with a mandatory term of the trust or a mandatory rule governing the institution 20 25 (4) without prejudice to the generality of the provisions of clause (c) of sub-section (3), the income or the property of the trust or institution or any part of such income or property shall, for the purposes of that clause, be deemed to have been used or applied in a manner which results directly or indirectly in conferring any benefit, amenity or perquisite (whether convertible into money or not) on any interested person, if-(a) any part of the income or property of the trust or institution is, or continues to be, lent to any interested person for any period during the previous year without either adequate security or adequate interest or both; (b) any land, building or other property of the trust or institution is, or continues to be, made available for the use of any interested person for any period during the previous year without charging adequate rent or other compensation; 35 (c) any amount is paid by way of salary, allowance or otherwise during the previous year to any interested person out of the resources of the trust or institution for services rendered by that person to such trust or institution and the amount so paid is in excess of what may be reasonably paid for such services; 40 (d) the services of the trust or institution are made available to any interested person during the previous year without adequate remuneration or other compensation; 4s (e) any share, security or' other property is purchased by or on behalf of the trust or institution from -any interested person during the previous year for a consideration which 18 more than adequate; (f) any share, security or other property is sold by or on behalf of the trust or institution to any interested person during the previous year for a consideration which is less than ad quate; (g) any income or property of the trust or institution is diverted during the previous year in favour of any interesteq person: provided that this clause shall not apply where the income, or the value of the property or, as the case may b:e, the aggre- 5 gate of the income and the value of the property so divert~d does not exceed one thousand rupees; (h) any funds of the trust or institution are, or continue to remain, invested for any period during the previous year in i any concern in which any interested person has a substantial 10 interest: provided that in a case where the aggregate of the fundi of the trust or institution invested in a concern referred to in this clause does not exceed five per cent of the capital of that concern, the deduction under sub-section (1) in respect of the 15 amount referred to in clause (i) or clause (ii) of that subsection shall not be denied in relation to the application of any income other than the income arising to the trust or institution from such investment, by reason only of this clause (5) where deduction has been allowed under sub-section (1) 20 for any previous year with reference to any amount referred to in clause (iv) of that sub-section and in any subsequent previous year the whole or any part of the investment or deposit in which such amount is held is realised or cljnverted into cash, the amount so realised or converted into cash shall, notwithstanding anything 25 contained in any other provision of this act, be deemed to be the income of the assessee of the previous year in which it is so realised or converted and shall be chargeable to tax accordingly (6) the deduction under sub-section (1) shall not be allowable in a case where the whole or any part of the income of 30 the person or, as the case may be, trust or institution referred to in that sub-section is chargeable to income-tax, by virtue of the provisions of sections 60 to 63, as the income of the author of the ! trust or founder of the institution or any other person who has made a transfer of any income or asset to ~ trust or institution 3s (7) where the property referred to in clause (a) or clause (b) or clause (c) of sub-section (1) consists wholly or partly of a business undertaking, or any person, trust or institution referred to in clause (a) or clause (b) or clause (c) or clause (d) of that subsection derives income from a business carried on by him or it, 40 the foregoing provisions of this section shall apply subject to the following conditions and with the following modifications, namely:-(a) separate books of account are maintained by such person trust or institution in respect of such business; such accounts are maintained on the cash system of accounting &nif 45 are audited by an accountant as defined in the exp1anatu below sub-section (2) of section 288, and the person, trust or jutftution furnishes, along with the return of income for u relevadt ul8llment year, the report of such audit in tba prescribed form duly signed and verified by such accountant add settipg forth such particulars as may be prescribed; (b) in computing the profits and gains of such business, no 5 deduction shall be allowed in respect of any expenditure which results directly or indirectly in the provision of any remuneration, perquisite, benefit or amenity to any interested person, whether for any services rendered or otherwise; (c) the provisions of sections 71 and 72 sliall not be 10 applicable in relation to any loss pertaining to such business; (d) any amount referred to in clause (i) or clause (ii) or clause (iii) of sub-section (1), in so far as such amount is applied out of the profits and gains of such business, shall qualify for the deduction under that sub-section, if-15 (i) such amount is so applied during the previous year; or (ii) such amount is so applied during the financial year next following the previous year and, until it is so applied, the amount is kept in deposit in 'a separate account 20 in any scheduled bank and it is not utilised for any purpose which is not a purpose of the trust or institution, and any amount which is not so applied out of such deposit during the financial year aforesaid shall be chargeable to tax as the income under the head "profits and gains olousmess 25 or profession" of such person, trust or institution of the next following previous year and all the provisions of this act shall apply accordingly; (e) any amount referred to in clause (iv) of sub-section (1) shall not be taken into account for the purpose of allowing the 30 deduction under that sub-section, in so far as such amount relates to the profits and gains of su~h business; (i) without prejudice to the provisions of sub-section (3), the deduction under sub-section (1) shall not be allowed in a case where--35 (i) such business consists, wholly or partly, in-(a) the purchase and sale of any securities or shares; or (b) money-lending or financing in any form; or (c) speculation in securities or shares or any other commodities; or 40 (d) engaging in the conduct of, or participating in, any lottery or crossword puzzle, races including horse races, card games or other games of any sort or gambling or betting of any form ,or nature whatsoever; or (e) such other activity as may be prescribed; or 45 (ii) the person, trust or institution aforesaid engages in any business transaction with any interested person or y,;th any concern in which any interested person has a subtttantial interest; (iii) such person; trust or institution enters into iilf partnership or joint venture or forms any association of persons or a body of individuals with any interested person or with any conctern in which any interested person has a substantial interest s (8) the board may, by general or special order direct that any power or authority conferred upon it under this section may, subject to such conditions and restrictions as it may think fit to impose, be exercised also by such officer not below the rank of a commissioner as it may specify in the order 10 ezpla7u1tion i-for the purposes of this section-(a) "interested person" means-(i) the author of the trust or the founder of the institution; (ii) any person who has made a substantial contribu- is tion to the trust or institution, that is to say, any person whose total contribution up to the end of the relevant previous year exceeds twenty-five thousand rupees; (iii) where such author, founder or person is a hindu undivided family, a member of the family or any relative 20 of such member; (iv) any trustee of the trust or manager (by whatever name called) of the institution; (v) any relative of any such author, founder, person, member, trustee or manager as aforesaid; 2s (vi) any concern in which any of the persons referrm to in sub-clau5es (i), (ii) , (iii), (iv) and (v) has a substantial interest; (b) "relative", in relation to an individual, means,-(i) spouse of the individual; 30 (ii) brother or sister of the individual; (iii) brother or sister of the spouse of the individual; (iv) any lineal ascendant or descendant of the individual; (v ) any lineal ascendant or descendant of the spouse of the individual; 3s (vi) spouse of a person referred to in sub-clause (ii) , sub-clause (iii), sub-clause (iv) or sub-clause (v); (vii) any lineal ascendant or descendant of a brother or sister of either the individual or of the spouse of the individual; 40 (c) "scheduled bank" shall have the same meaning as ia clause (ii) of the explanation to clause (viia) of sub-section (1) of section 36; , (d) "trust" includes any other legal obligation; (e) any reference to "institution" shall be construed u ia- 45 cluding also a reference to "fund" "esqlanation 2-a trust or institution created or elltabl1ahed tor the benefit of schedu~ castes, backward classes, scheduled trlbet or women and children shall not be deemed to be a trust or institutioncreated or established for the benefit of a religious community s or caste within the meaning of clause (b) of sub-section (3) i explanation a-for the purposes of this section, a person shall be deemed to have a substantial interest in a concern,-(i) in a case where the concern is a company, if its share (not being shares entitled to a fixed rate of dividend whether 10 with or without a further right to participate in profits) carrying not less than twenty per cent of the voting power are, at any time during the previous year, owned beneficially by such person, or partly by such person and partly by one or more of the other persons referred to in dause (a) ofexplanation 1; , (ii) in the case of any other concern, if such person is entitled, or such person and one or more (jf the other persons re--ferred to in clause (a) ,of explanation 1 a~ entitled in the aggregate, at any time during the previous year, to not less than twenty per cent of the profits of such concern' 25 in section sog of the income-tax act,-20 amad menlo! sccdoa bog (a) in sub-section (1), in clause (n, for the words, brackets, figures and letter "sub-clause (iiia) or in", the words, brackets, i figures and letters "sub-clause (iiia) or sub-clause (iiid) or subclause (iiie) or" shall be substit"uted; ls (b) in sub-section (2) after sub-clause (iiic) of clause (a), the following sub-clauses shall be inserted namely:-"(iiid) the rural development fund set up and notified by the central government in this behalf: or (iiie) a trust or institution of national importance referred 30 to in clause (d) of sub-section (1) of section 80f which has as its main object the undertaking of scientific research or carrying out of any rllral develonmenf programme or carrying out of any programme of conservation of natural resources or of aft'orestation of wasteland; or"; 3s (c) for sub-section (4), the follmving sub-section shall be !nlbstituted, namely:-" (4) where the aggregate of the sums referred to in subclauses (iv) , (v), (vi) and (vii) of clause (a) and in clause (b) of sub-section (2) exceeds ten per cent of the gross total income (as reduced by any portion thereof on which income-tax is not payable under any provision of this act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this chapter) then the amount in excess of ten per cent of the gross total income shall be ignored for "5 the purpose of computing the aggregate of the sums in respect of which deduction is to be allowed under sub-section (1)"; (d~ in ub-section (5) los' clautle (i) the followtdg· imil substituted, namely:-ii (i) where the institution or fund derives any income iuch income would not be liable to be included in its total fdeome ) l' j i i under the provisions of clause (22) or clause (22a) or clauae (23aa) or clause (23c) of clause 10 or the trust or iutltution [other than the trust or institution referred to in iu~ (iiie) of clause (a) of sub-section (2)] is eligible for the deduction under section 8of;"; (e) in ezplanation 2 for clauaes ('ii) and (ii), the tellowidi 10': clauses shall be substituted, namely:-, cc (i) that, subsequent to the donation, the trust or institution has become ineligible for the deduction under section bof due to non-eompliance with any of the provisions of that section; (ii) that the deduction under section 80f is denied in re- is lation to the application of any income arising to it from any investment referred to in clause (h) of sub-seetlon (4) of that section where the aggregate of the funds invested by 'it in a concern referred to in the said clause (h) does not exeeed five per cent of the capital of that concem;" 26 section 80gga of the income-tax act shall be omitted| oml | ||-----------|-----|| ofseetion | || iogga | |111 in section 80-l of the income-tax act, in sub-section (1), after clause (v), the following clause shall be inserted with e1fect from the 1st day of april, 1988, namely:- i i ameadmeat of ilection bol "(va) income received in respect of units of a mutual fond 25 specified under clause (23d) of section 10;" 28 section 80qq of the income-tax act shall be omitted 219 for section 86 of the income-tax act the following section shall be substitu~d, namely: -: omission of section 80qq substitution of new section for mction 86 "86 where the assessee is a member of an association of persons 30 or body of individuals [other than a company or a co-operative society i"r a society registered under the societies registration act, 1860 or under any law corresponding to that act in force in any part of india, income-tax shall not be payable by the assessee in respect of his share in the income of the association or body com- 35 puted in the manner provid~ in section 67: provided that,-(a) where the association or body is chargeable to tax on its total income at the maximum marginal rate' or any higher rate, under any of the provisions of this act, the share of a mem- 4'0 share of member of an association of pe1'lods or body of individuals in the ineome oftbe oda· tlonor ~ ber computed as atoresaid shall not be included in his total income; i (b) in any other case, the share of a member computed as aforesaid shall form part of his total income: 5 provided further that where no income-tax is chargeable on the total income of the ajsociation or body, the share of a member computed as aforesaid s!lall be chargeable to tax as part o'f his tota! income and nothing containe1 in this section shall apply to the case" 30 for sections 116, 117 and 118 of the income-tax act, the following 10 sections shall be substituted with effect from the 1st day of april, 19188, namely:-substitution of new· sections for sections 116, 117 and 118 j'116 there shall be the following classes of income-tax authorities for the purposes of this act, namely:-incometax authorities (a) the central board of direct taxes constituted under the central board~ of revenue act, 1963, 54 of 1963 15 (b) directors-general of income-tax or chief commissioners of income-tax, (c) directors of income-tax or commissioners of income-tax or commissioners of inrome-tax (appeals), 20 (d) deputy directors of income-tax or deputy commissioners of income-tax or deputy comm~ssioner of income-tax (appeals) , (e) assistant directors of income-tax or assistant com-'f missioners of income-tax, (f) income-tax officers, 25 (g) tax recovery officers, (h) inspectors of income-tax 117 (1) the central government l1lay appoint such persons as it thinks fit to be jncome-tax authorities appointment of incometax authorities 30 (2) without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the central government regulating the conditions of service of persons in public services and posts, the central government may authorise the board or a director-general a chief commissioner or a director or a commissioner to 55 i appoint income-bx authorities below the rank of an assistant commissioner 40 (3) subiect to the rules and orders of the central government regulating the cond~tions of service of persons in public services and posts, an income-tax authority authoriser! in this behalf by the board may appoint such executive or ministerial staff as may 'be necessary to assist it in the execution of its functions control of income tax authorities 118 the board may, by notification in the official gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification" 31 in secti~n 119 of tile income-tax act iwith effect from the 1st day 5 of april, 1988,-amendment of section 119 (a) in sub-section (2), in clause (b), for the words "the commissioner or the income-tax officer", the words and brackets "any income-tax authority not being a deputy commissioner (appeals) or 10 commissioner (appeals)" shall be substituted; (b) sub-section (3) shall be omitted substitution of 32 for section 120 of the income-tax act, the following sections shall be substituted with effect from the 1st day of april, 1988, namely:-~w section for section 120 jurisdiction of incometax authorities "120 (1) income-tax authcrities shall exercise all or any of the powers and perfonn all or any of the functions conferred on, or, 15 as the case may be, assigned to such authorities by or under this act in accordance with such directioru as the board may issue for the exercise of the powers and performance of the functions by all or any of those authorities (2) the directions of the board under sub-section (1) may 20 authorise any other income-tax authority to issue orders in wrlting for the exercise of the powers and performance of the functions by all or any of the other income-tax authorities who' are subordinate to it (3) in issuinlz the directions or orders referred to in ~ub- 25 sections (1) and (2), the board or other income-tax authority authorised by it may have regard to anyone or more c5f the following criteria, namely:-(ci) territorial area; (b) persons or classes of persons; 30 (c) incomes or classes of income; and , (d) cases or classes of cases (4) without prejudice to the provisions of sub-sections (1) ~!ld (:;), the bo;)rd may, by general or special order, and subject to such conditions, restrictions or limi~ations as may be specified therein,- 35 (a) authorise any director-general or director to perform sll';n fw1ctions of any other income-tax authority as may be assigned to him by the board; (b) empower the director general or chief commissioner or comr,jssiq~r to 1ssue orders in writin~ that the powers and 4q 5 10 functions conferred on, or :s the case may be, assigned to, t~ asl'lessing officer by or under this act in respect of any specified area or persons or classes of persons or incomes or clas~s of income or cases or classes of cases, shall be exercised or perform-pod by a deputy commissioner, and, wher~ any order is made under this clause, references in any other provision of this act, or in any r\olle made thereunder to the assessing officer shall be deemed to be references to such deputy commissioner by whom the powers and functions are to be exercised or performed under such order, and any provision of this act requiring approval or l'lanction of the deputy commissioner shall not apply 15 20 25 (5) the directions and orders referred to in sub-sections (1) and (2) may, wherever considered necessary or appropriate for the proper management of the work, require· two or more assessing officers (whether or not of the same class) to exercise and perform, concurrently, the powers and functions it: respect of any area or persons or classes of persons or incomes or classes of income or cases or classes of cases; and, where such powers and functions are exercised and performed concurrently by the assessing officers of different classes, any authority lower in rank amongst them shall exercise the powers and perform the functions as any higher authority amongst them may direct, and, further, references in any other provision of this act or in any rule made thereunder to the assessing officer shall be deemed to be references to such higher authority and any provision of this act requiring approval or sanction of any such authority shall not apply 30 35 (6), notwithstanding anything contained in any direction or order issued under this section, or in section 124, the board may, by notification in the official gazette, direct that for the purpose of furnishing 0'£ the return of income or the doing of any other act or thing under this act or any rule made thereunder by any pel"loll or class of persons, the income-tax authority exercising and performing the powers and functions in relation to the said person or class of persons shall be such authority as may be specified in the notification" 33 sections 121, 121a, 122, 123, 125, 125a, 126, 128, 130 and 130a of the income-tax act shall be omitted with effect from the 1st day of april, 1988 omission of sections 121, 121a, 122, 123, 125, 125a, 126, 128, 130 and 130a 34 }4'or section 124 of the income-tax act, the following section shall substitu_ 40 be substituted with effect from t~ 1st day of april, 1988, namely: -tion of new sec~ tion for section 124 jurisdiction of assesainl officers "124 (1) where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the assessing officer has been vested with jurisdiction over any area, within the limits of such area, he shan have jurisdiction-(a) in respect of any person carrying on a business or pr0-fession, if the plce at which he carries on his busill;ess or profession is situ3te within the area, or where his business or· profession is < arried on in more places ,than one, if the principal place uf his business or profession is situate within the area, s and (b) in respect of any other person res~ing within the area (2) where a questi'on arises under this section as to whether an assessing officer has j uxisdiction to assess any person, the question shall be de~rmined by the dir~ctor general or the chief commis-10 sioner or the commissioner; or where the question is one relating to areas within the jurisdiction of different directors genera} or cruef commissioners or commission~rsj by the direc~ors general or chief commissioners or commissioners concerned or, if tl¥?y are not in agreement, by the board or by such director ge·neral or chief com- 15 missioner or commissioner as the board may, by notification in the <;)fticial gazette specify (3) no person shall be entitled to call in question the jurisdiction of an assessing officer- (a) where he has made a return under sub-section (1) of' 20 section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or sub-section {2) of section 143 or after the completion of the assessment, whichever is earlier; (b) where he has made no such return, after the expiry of 25 the time allowed by the notice under sub-section -11) of section 142 or under section 148 for the making of j;he return or by the notice under the first proviso to section 144 to show cause why the assessment should not be completed to the best 30 of the judgment of the assessing officer, whichever is earlier (4) subject to the provisions of sub-section (3), where an assessee calls in question the jurisdiction of an assessing -officer, then the assessing officer shall if not satisfied with the correctness of the claim refer the matter for determination under sub-section (2) before the assessment is made 35 (5) notwithstanding anything contained in this section or jn any direction or order issued under section 120, every assessing officer shall have all the powers conferred by or under this act on an assessing officer in respect of the income accruing or arising or received within the area, if any, over which he has been vested 40 with jurisdiction by virtue of the directions or orders issued under sub-section (1) or sub-section (2) of section 120" bubatitu- 35 for section 127 of the income-tax act the following section shall tion of be substituted with effect from the 1st day of april, 1988, namely:-!lew sec· tion for seet10n 12'1 power to transfer e '121 (1) the director general or chief commissioner or com- 45 missioner may, after giving the assessee a reaso':lable opportunity of being heard in the matte·r, wher,ever it is possible to do so, and after recording his reasons for doing so, transfer any ease from one at' more assessing officers subordinate to him (whether with or without concurrent jurisdiction) to aoy other assessing officer or assessing officers (whether with or without concurrent jurisdiction) also subordinate to him 5 (2) where the assessing officer or assessing officers' 1rom whom the case is to be transferred and the assessing officer or assessing officers to whom the case is to be transferred are not subordinate to the same director ge~ral or chief commissioner or commissioner,-]0 15 «(i) where the directors general or chief commissioners or commissioners to whom such assessing officers are subordinate are in agreement, then the director general or chief commiesioner or commissioner from whose jurisdiction the casie is to be transferred may after giving the assessee a reasonable opportunity of being heard in the matter, ,wherjever it is possible to do so, and after recording his reasons for doing so, pass the order; 20 (b) where the dfrectors general or chief commissioners or commissionjers aforesaid are not in agreement, the order trans-jerring the case may similarly, be passed by the board or any such director general or chief commissioner or commissioner as the board may, by notification in the official gazette, authorise in this ~half 25 (3) nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to be given where the transfer is from any assessing officer or assessing officers (whether with or without concurren,t jurisdiction) to any qther assessing officer or assessing officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situatea in the same city, locality or place 30 (4) the transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the assessing officer or assessing officers from whom the case is transferred 35 40 explanation-in section 120 and this section, the word "cue", in relation to any person whose name is specified in 8iiy' order or direction issued thereunder, means all proceedings under thii act in respect of any year which may be pending on the date of iuch order or direction or which may have been completed on-or before such date, and includes also all proceedings under -this act which may be commenced after the date of such order or direction in respect of any year' 36 in section 131 of the income-tax act,-45 amead ment of section 131 (a) in sub-section (la); for the words "if the assistant director of inspection", the words, brackets and figures "if the 'direclor-general or director, or the authorised officer referred to in subsection (1) of section 132, before he takes action under clauses (i) to (v' of that sub-section," shall be substituted; (0) sub-section (2) shall be omitted ~ in section 132 of the income-tax act,-(a) in sub-section (1) ,-amend ment of ,ection 132 :-,(i) for the words "or income-tax officer" occurring in ~lauses (a) and (b), the words "assistant commissioner or 5 ~come-tax officer" shall be substitutedj (ii) in the proviso, for the word and figures "section 121", the word and figures "section 120" shall be substitutedj (b) in sub-section (la), for the word and figures "section 121", the word and figures "section 120" shall be substituted; 10 i (e) in sub-section (3), the following explanation shall be insert-'ed at the end, namely: -"explanation-for the removal of doubts, it is hereby declared that serving of an ord[er as aforesaid under this subsection shall not be deemed to be seizure of such books of account 15 other documents, money, bullion, jewellery or ot~r valuable article or thing under clause (iii) of sub-section (1) "; (d) in sub-section (4), the following explanation shall be insert-' ed at the end, namely:-"explanauon-for the removal of doubts, it is hereby dec1ar- 20 ed that the examination of any person under this sub-section i may be not merely in respect of any books of account, other documents or assets found as a result o'f the £earch, but also in respect of all matters relevant for the purposes of any investigation connected 'with any proceeding under the indian income-tax 25 act, 1922, or under this act"; 11 of 1912 (e) after sub-section (8), the fonowing sub-section shall be in-,,erted, namely:-"(8a) an order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order, 30 ucept' where the authorised officer, for reasons to be recorded by , , him in writing, extends the period of operation of the' order beyond sixty days, after obtaining the approval of the commlslioner· for such extension: provided that the commissioner shall not approve the ex-35 tension of the period for any period beyond the expiry of thirty days after the completion of all the proceedings under this act in respect of the years for which the books of account, other documents, money, bullion, jewellery or other valuable articles or thinggare' relevant"; 40 38 in section 132a of the income-tax act, in su~~ti()n (1), for the amendwords "or income-tax officer", the words ii, assistant commissioner or ment of section income-tax officer" shall be substituted 132a 39 in section 133 of the income-tax act,-5 amendmentol section 133 (a) in clause (4), for the words "four hundred rupees", the words "one thousand rupees, or such higher amount as may be prescribed" shall be substituted; (b) the following proviso shall be added at the end, namely:-"provided that the powers referred to in clause (6), may 10 also be exercised by the director-general, the chief commissioner, the director and the commissioner" 40 in section 133a of the income-tax act; in th~ explanation, in clause amend-(a), for the words "if so authorised by the income-tax officer", the words ment of "if so authorised by any such authority" shall be substituted section 133a 15 41 in section 138 of the income-tax act, in sub-section (1) ,-amendment of section 138 20 (i) in clause (a), for the words and figures i'relating to any assessee in respect of any assessment made under this act or under the indian income-tax act, 1922", the following shall be substituted, namely:-"received or obtained by any income-tax authority in the performance of his functions under this act"; (ii) in clause (b),-11 of 192:l 25 (i) for the words, figures and letters "in respect of any assessment made under this act or the indian income-tax act, 1922 on or after the 1st day of april, 1960", the words "received or obtained by any income-tax authority in the performance of his functions under this act" shall be substituted; ' (2) the words "in respect of that assessment only" shall be omitted 30 42 in section 139 of the income-tax act,-amendment of sub-section shan be sub- section (a) for sub-section (1), the following stituted, namely:-139 - (1) every person, if his total income or the total income of any other person in respect of which he is assessable under this 53 act during the previous year exceeded the maximum a,mount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other "person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other 40 particulars as may be prescribed explanaticm-in this sub-section, "due date" means-(a) where the assessee is a company, th~ 31~t day of december of the assessment year; (b) where the assessee is a person, other than a company,-(i) in a case where the accounts of the assessee art: required under this act or any other law to be audited, or in the case of a co-operative society, the 31st day of 5 i october of the assessment year; (ii) in a case where the total income referred to in this sub-section includes any income from business or profession, not being a case falling under sub-clause (i), the 31st day of august of the assessment year; 10 (iii) in 'any other case, the 30th day of june of the assessment year'; (b) sub--section (2) shall be omitted; (e) in sub-section (3) [as amended by section 12 of the taxation laws (amendment and miscellaneous provisions) act, 1986],-15 46 of 1988 i (i) the words, brackets and figures "has not been served with a notice under sub-section (2) ," shall be omitted; (ii) the words "or by the thirty-first day of july of the assessment year relevant to the previous year during which the loss was sustained" shall be omitted; 20 (d) for sub-sections (4) and (4a) , the following sub-sections ahall be substituted,· namely:-"(4) any person who has not furnished a return within the time allowed to him under sub-section (1), o:r within the time allowed under a notice issued under sub-section (1) of section 25 142, may ful'ilish the return for any previous year at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: provided that where the return relates to a previous year 30 relevant to the assessment year commencing on the 1st day ot april, 1988, or any earlier assessment year, the re~rence to one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year (4a) every person, trust or institution referred to in sub- 35 aection (1) of section 80f shall, if the total income in respeet of which such person, trust or institution is assessable (the total income for this purpose being computed without giving effect to the provisions of that section) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such 40 income of the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, and all the provisions of this act shall, so far as may be, apply as if it were a return required to be fu,miahc:d, undw sub-~tion (1) "; (e) for sub-section (5), the following sub-eection shall be submituted, namely:- (5) if any person, having furnished a return under suitsection (1), or in pursuance of a notice issued under sub-aectloil 5 (1) of section 142, discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: 10 provided that where the return relates to the previous year relevant to the assessment year commencing on the 1st day of april, 1988, or any earlier assessment year, the ~ence to one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year "; 15 <f) in sub-sections (6) and (6a) , for the words, brackets and figures "in sub-sections (1), (2) and (3) ", the words, bntckets and figures "in sub-aections (1) and (3) of this section, and in clause (it of sub-section (1) of section 142" shall be substituted; (g) 8ub-section (7) shall be omitted; 20 (h) in sub-section (8), after clause (b), the following clause shall be inserted, namely:-ce (c) the provisions of this sub-section shall apply in respect of the assessment for the assessment year commencing on the 1st day of april, 1988 or any earlier assessment year, and refer-25 ences therein to the other provisions of this act shall be construed as references to the said provisions as they were appli-i cable to the relevant assessment year"; (i) in sub-section (10) in the proviso, for clauses (e) and (ei) the following clauses shall be substituted, namely:-30 "(c) a return of loss which has been furnished in accordance with the provisions of sub-section (3); (d) a return furnished under sub-section (4a), in respect of a person, trust or institution ljeferred to in sub-section (1) of section sof;" 3s 43 in section 139a of the income-tax act,-amende jdeotof section ida (i) in sub-sections (1) and (2) for the words "any accounting year", the words ceany previous year" shall be substituted; (u) in sub-section (6) after clause (b), the following clause shall be inserted, namely:-"(c) the categories of documents pertaining to business or profession of the persons to whom permanent account numben have been allotted, in which such numbers shall be quoted by tbem"i (iii) in the ezpi4ution, clause (a) shall be omitted 44 in section 140 of the income--tax act,-(i) for clause (a), the following clause shall be substituted, namely:-amendlzleni of mctba 140 (a) in the case of an individual,-(i) by the individual himself; 5 (ii) where he is absent from india, by the individual himself or by some person duly authorised by him in this behalf; (iii) where he is mentally incapacitated from attending to his affairs, by his guardian or any other person competent 10 to act on his behalf; and (iv) where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf: provided that in a case referred to in 8ub-clause (ii) or bub 15 clause (iv), the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;"; (ii) to clause (c), the following provisos shall be added, namely:-"provided that where the company is not resident in india, 20 the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return: provided further taat,-(a) where the company is being wound up, whether 25 under the orders of a court or otherwise, or where any person has b~ appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178; (b) where the management of the company has been 30 taken over by the central government or any state government under any law, the return of the company shall be signed and verified by the principal officer thereof;"; (iii) after clause (d), the following clause shall be inserted, bamely: -3!) (dd) in the case of a political party referred to in subsection (4b) of section 139, by the chief executive oftlcer of such party (whether such chief executive ofticer is known as secretary or by any other designation);" 45 in section 140a of the income-tax act,- 40(a) in sub-8ection (1),-amendmentor aec:tiod 140\ (i) for the words "the assessee shall be liable to pay iuch tax before furnishing the return and the return shan be accompanied by proof of payment of such tax", the following shall be substituted, namely:-"the assessee shall be liable to pay such tax, together with interest payable under any provision of this act for any 5 delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest"; (ii) the following explanation shall be inserted at the end, 10 namely:-"explanation_where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interestbb aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and 15 the balance, if any, shall be adjusted towards the tax payable"; (b) for sub-section (3)" the following sub-section shall be substituted, namely:-20 "(3) if any assessee fails to pay the whole or· any part of such tax or interest or both in accordance with th~ provisions of sub-section (1), he shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of the tax or interest or both remaining unpaid, and all the provisions of this act shall apply accordingly" 46 section 141a of the income-tax act shall be omitted 25 omission of be,etlon 141a 47 in section 142 of the income-tax act, in sub-section (1),-amend mentor sectioa 142 30 (a) in the opening paragraph for the words, brackets and figures "or to whom a notice has been issued under sub-section (2) of section 139 (whether a return has been made or not) ", the words, brackets and figure "or in whose case the time allowed under sub-section (1) of that section for furnishing the return has expired" shall be substituted; (b) clauses (i) and (ii) shall be re-numbered as clause (ii) and (iii) thereof respectively, and before clause (ii) as so re-numbered, '35 the following clause shall be inserted, namely:-ii (i) where such person has not made a return before the end of the relevant assessment year to furnish a return of his income or the income of any other person in respect of which he is auessable under this act, in the prescribed form and veri-40 fied in ~e prescribed manner and setting forth such other paracu1an as may be preacribed, 01"' a for aecuon 143 of the income-tax aet, the following section iball be substituted, namely:-"143 (1) (4) where a return has been made under section 138, or in response to a notice under sub-section (1) of sectron 142,-(i) if any tax or interest is found due on the basis ot such 5 return, after adjustment of any tax deducted at source, aj:iy advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisiom ,of subsection (2) an intimation shall be sent to the assessee speclfyina the sum 10 payable, and such intimation ahall be deemed 10 to be a notice of demand issued under section 156 and all the provisions of this act shall apply accordingly; and (ii) if any refund is d~ on the basis of such return, it shall be granted to the assessee: provided that in computing the tax or interest payable by, or 15 refundable to, the assessee, the following adjustments shall be made i the income or loss ~lared in the return, namely:-(i) any arithmetical error~ in the return, accounts or documents accompanying it shall be rectified; (ii) any loss carried forward, deduction allowance or 20 relief, which on the basis of the information available in such return, accounts or documents, is pri,1714 facie admissible but which is not claimed in the return, shall be allowed; (iii) any loss carried forward, deduction, allowance or relief clai~ in the return, which, on the basis of the information 25 available in such return accounts or documenta is prima facie inadmissible, shall be disallowed (b) where as a result of an order made under section 147 or section 154 or section 15~ or section 250 or section 254 or section 260 or section 262 or section 263 or section 264, or any order of settlement 30 made uncer sub-section (4) of section 245d relating to any earlier assessment ~ar and passed subsequent to the filing of the retum referred to in clause (a), there is any variation in the carry forward loss, deduction, allowance or relief claimed in the return, and as it result of which,-35 (i) if any tax or inte~t is found due, an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this act shall apply accordingly, and 40 (ii) if any refund is due, it shall be granted to the assessee: provided that an intimation for any tax or interest due under this clau~ shall not be sent after the expiry of four years from the end of the financial year in /which any such ot'der \vas passed (2) in a case referred to in sub-section (1), if the assesaing ojilcer codsidera it neeeaary or expedient to ensure that the bsieiii88 bas not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, he shall serve on the 5 assessee a notice requiring him on a date to be specified therein, either to attend his office or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return: provided that no notice under this sub-section shall be served 10 on the assessee after the expiry of the financial year in which the return is furnished or the expiry of six months from the end of the month in which the return is furnished, whichever is later (3) on the day specified in the notice issued under sub-section (2), or as soon afterwards as may be, after hearing such evidence is as the assessee may produce and such other evidence as the assessing officer may require on specified points, and after taking into account all relevant material which he has gathered, the assessn!s officer shall, by an order in writing, make an assessment of the total income or loss of the assessee, and detennine the sum payable 20 by him on the basis of such assessment" 49 in section )44 of the income-tax act-amendment of (a) in clause (a) for the words, brackets and figures "by any section notice given under sub-section (2) of section 139", the words, brackets 144 and figures "under sub-section (1) of section 139" shall be substituted; 2s (b) for the words "shall make the assessment", the words "shall, after giving the assessee an opportunity of being heard, make the assessment" shall be substituted; (c) the words "or refundable to the assessee" shall be omitted; (d) the following provisos shall be added at the end, namely:-30 "provided that such opportunity shall be given by the assessing officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notiee, why the assessment should not be completed to the best of his judgment: 35 provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section" 50 in section 144a of the incomfi!-tax act, sub-section (z) shall be amend-40 omitted ment of \cction 144a 51 section 144b of the income-tax act shan be omitted omission of seelion ih8 52 in section 145 of the income-tax act, in sub-section (1), after the proviso, the following proviso shall be inserted, name1y:-amcndmentor section 145 "provided further that where no method of accounting is regularly employed by the assessee, any income by way of interest on securities shall be chargeable to tax as the income of the previous 5 year in which such interest is due to the assessee" 53 section 146 of the income-tax act shall be omitted omission of section 146 m for sections 147 and 14'8 of the income-tax act, the following sections shall be substituted, namely:-substitution of new sectioda for lections 147 and 148 income escaping luiiie-ment "147 if the assessing officer, for reasons to be recorded by him 10 in writing, is of the opinion that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the pro- 15 ceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): provided that where an assessment under sub-section (3) of 20 section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to t&x has escaped assessment for such assessment year by rea90n of the failure on the part of the assessee 25 to make a return under section 139 or in response to a notice issued under sub-sectk>n (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year explanation i-production before the assessing ofticer of 30 account books or other evidence from which material evidence could with due diligence have been discovered by the assessing officer nil! not necessarily amount to disclosure within the meaning of the foregoing proviso explanation 2-for the purposes of this section, the following 35 shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely:-(a) where no return of income has been furnished by the assessee although his total income or the total income of any other person in respect of which he is assessable under this act 4 ) during the previous year exceeded the maximum amount which is not chargeable to income-tax; 5 (b) where a return of income has deen furnished by the iise8&ee but no assessment has been made and it is noticed by the assellling ofticer that the assessee has understated the income or has claimed excessiv~ loss, deduction, allowance or relief in the return; (c) where an assessment has been made, but-(i) income chargeable to tax has been underassessed; or (ii) such income has been assessed at too iowa rate; or (in) such income has been made the subject of excessive rejief under this act; or, 10 (i~) excessive loss or depreciation allowance or any other allowance under this act has been computed 15 &iue of diiiiei where ill come has escaped assessment 20 148 before making the assessment, reassessment or recomputation under section 147, the assessing officer shall serve on the assessee a notice requiring him to furnish within -sucfl period, not being less than thirty days, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139" 55 in section 149 of the income-tax act, for sub-section (1), the 25 following sub-section shall be substituted, name1y:-amend ment of section 149 "(1) no notice under section 148 shall be issued for the relevant assessment year,-(a) in a case where an assessment under sub-section (3) of section 143 or section 147 has been made for such assessment 30 year,-(i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); 35 (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees fifty thousand or more for that year; 40 (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant 81isessment year, unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to more than rupees one lakh or more for that year; (b) in any other ease,-45 (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (it) or sulh:1aulle (iii); (ii) if four years but dot more than teved year have elapsed from the end of the relevant ment year, unlem the income chargeable to tax which has escaped bblebsment amounts to or is likely to amount to rupees twenty-five thousand or more for that year; 5 (iii) if seven years, but dot more than ten years, have , elapsed from the end of the relevant assessment year, udlea the income chargeable to tax which haa escaped assessment amounts to or is likely to amount to rupees fifty thousand or more for that year 10 explanation-ln determining income chargeable to tax which has escaped assessment for the purposes of thia su~ection, the provisions of explanation 2 of section 147 shall apply as they apply for the purposes of that section" 56 in section 150 of the incom!!-tax act, in sub-section (1), the 15 words "or by a court in any proceeding under any other law" shall be added at the end amendment of section 150 57 for section 151 of the income-tax act, the following section shall be substituted, namely:-substitution of new 8e(:-tion for section 151 sanction for iaue of dodce "151 (1) in a case where an assessment under sub-section 20 (3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall' be issued under section 148 except by an assessing officer of the rank of assistant commissioner or deputy commissioner: provided that, after the expiry of four years from the end of 25 the relevant assessment year, no such notice shall be issued unless the chief commissioner or commissioner is satisfted, on the reasons recorded by the assessing officer aforesaid, that it is a fit case for the issue of such notice (2) in a case other than a case falling unaer sub-section (1), no 30 notice shall be issued under section 148 by an assessing ofticer, who is below the rank of deputy commissioner, after the expiry of four years from the end of the relevant aueasment year, unless the deputy commissioner is satisfied, on the reasons recorded by such as~essing oftlcer, that it is a fit case for the ilsue of such notice" 35 amendment ef section 152 58, in section 152 of the income-tax act, in sub-section (2), for the words, brackets, letter and figures "in circumstances falling under clause (b) of section; 147"" the words and figures "under section 147'" shall be substituted 59 in section 153 of the income-tax act,-40 amendment of aection lb! (a) for sub-section (1), the following sub-eection shall be substituted, namely:-"(1) no order of assessment shall be made under section 143 or section 144 at any time after the expiry of two years from the end of tae aaeament yeer in whieh the income wal first assessable"; (b) for sub-section (2), the following bub-section shall be substituted, namely:-"(2) no order of assessment, reassessment· or recomputation shall be made under section 147 after the expiry of two years from the end of the financial year in which the notice under section 148 was served: provided that where the notice under section 118 was 10 served on or before the 31st day of march, 198'7, such assessment, reassessment or recomputation may be made at any time up to the 31st day of march, 1990 "; (c) clause (iv) of erp14nation 1 shall be omitted 60 in section 154 of the income-tax act, for sub-section (1) the 1 s following sub-section shall be substituted, namely;-amendment of section 154, "(1) with a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,-(ij) amend any order passed by it under the provisions of this act; 20 (b) amend any intimation sent by it under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section" 81 in section 155 of the income-tax act,-amendment of ledion iss (a) in sub-section (1), in the opening paragraph, for the words ''where in respect of any completed assessment of a partner in a firm", the words, figures and letters "where, in respect of any completed assessment of a partner in a firm for the assessment year i commencing on the 1st day of april 1989, or any earlier assessment year," shall be substituted; 30 (b) sub-4ectio!ll (3) ad (13) shall be omitted; (c) sub-sections (5b), (6) (7a) , (8), (ia), (i), (9a), (10), (lob) and (loe!) shall be omitted with effect from the 1st day of april, 1m ~dment of metion 1s8 82 in section 158 of the income-tax act, for the words ''whenever a 3$ registered ftrm is bssmled", the words, figures and letters "whenever, in respect of the assessment year commencing on the 1st day of april, 1989, or any earlier 8saessment year, a registered firm is useaed"shall be _blltltute4 - after section 158a of the i~tax act the followm, chaptel shall be inserted, namely:- "chapi'er xlv-b charg& of additional income-tax in certain casi'b1mb t1) where in the case of any person, the total income 5 iletermined in the regular, assessment for any assessment year ~hereafter in this section referred to as assessed income) exceeds ihe total income declared in the return of income furnished by suca person for that assessment year (hereafter in this section referred ~ as returned income) by any amount, the assessing officer shall 1 - make an order in writing that luch person shall, apart from the sum determined as payable by him on the basis of the assessment under section 143 or section 144:, be liable to pay, by way of additionaj income-tax, in respect of the said assessment year, a sum calculated on such excess amount at the rate of thirty per cent is (2) for the purposes of sub-section (1) ,-(a) where such person has furnished two or more returil£ of income for the same assessment year, the total income declared in the return furnished last before the service of a notice under sub-section (2) of section 143 on such person shall be 2 treated as the returned income; fb) where such person tails to furnish the return of income in respect of any assessment year and the assessment for that year is made under section 144, the returned income shall be aken to be the total income on which tax, by way of advance 25 tax, deduction of tax at source and otherwise, has been paid, and where no such tax has been paid, the returned income shall be taken to be nil; (c) where such person fails to furnish a return of income for any assessment year under section 139, but furnishes such return 3 after he is served with a notice under section 148, the returned income shall be taken to be the total income on which tax, by way of advance tax, deduction of tax at source and otherwise, i bas been paid, and where no such tax has been paid, the returned income shall be taken to be nit; 35 (d) where such person has furnished a return of loss under i iiub-section (3) of section 139 for any assessment year, the addi- , tional income-tax under sub-section (1) shall be calculated at the rate specified in that sub-secti'on on the sum or as the case may be, the aggregate at the sums by which the loss is reduced 48 to a lower amount or, as the caose may be, converted into a positive amount of income in the regular assessment (3) where, as a result of an order under section 17 or section· 1m or· section 155 or ~ection 250 or section 254 or section 280 or eetion 262 or section 2~ or section 2m or an order of settlement 45 passed under sub-section (4) of section 245d, the amount on which the additional income-tax is payable under sub-section (1) has be •• increased or reduced" as the case may be, the admtional incometak shall be increased or reduced accordingly, and- (i) in a case where the additional income-tax is increased, the assessing officer shall serve on the assessee a notice of deman in the prescribed fqtdl specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 156 and all the provisions of this act shall apply accordingly; (ii) in a case where the additional income-tax is reduced, the excess amount paid, if any, shall be refunded (4) the chief commissioner or commissioner may, in his discrewon, whether on his own motion or otherwise, waive or reduce the amount of additional income-tax payable under sub-section (1) by any person, if he is satisfied that the whole or, as the case may be, any part of the excess amount referred to in that sub-section is attn-15 butable to any amount added or disallowed in computing the assessed income or loss as a result of the rejection of any explanation (by war of interpretation of any provision of this act or otherwise) offered by such person, if such explanation is bona fide and all the facts relating to the same and material to the computation of the assessed 20 income or loss have been disclosed by him: provided that-(i) where an appeal before the deputy commissioner (appeals) or the commissioner (appeals) has also been filed by the assessee against the order of assessment, the petition for 25 waiver or reduction of the amount of additional income-tax cad be filed by the assessee only after the decision on s'-'~ appeal; (ii) the petition for waiver or reduction of the amount of additional 'income-li:ax shall be accompanied by a fee of one hundred rupees 30 (5) where, in the course of a search under section 132, the assessee is found to be the owner of any money, bullion jewellery or other valuable article or thing and the assessee claims that such asset have been acquired by him by utilising (wholly or in part) his income,-35 (a) for any previous year which has ended before the date of the search, but the return of income for such year has not been furnished before the said date or, where such return has been furnished before the said date, such income has not heed declared therein; or (b) for any previous year which is to end on or after the date of the search, then, notwithstanding that such income is declared by him in any return of income furnished on or after the date of the search, such income shall '!lot, for the purposes of liability to t~ additional incometu \u1der this section, be treated as farmin, ~ of the ntumecl income, unless,-(i) such income is, or the transactions resulting in such ifteome are, reeorded,-(a) in - cue falling under c:lauict (ca), before the date s of the aearch; and (b) in a case falling under clause (b), on or before the date of the search, in the books of account, if any, maintained by him for any source of income or such income is otherwise disclosed to the chief 10 commissioner or comm::i6ioner before the said date; or (ii) the asseasee, in the course of the search, makes a statement under sub-section (4) of section 132 that the money, bullion, jewellery or other valuable article or thing found in his posees~ on or under his control, has been acquired out of his income 15 which has not been disclosed so far in his return of income to be furnished before the expiry of the time specified in sub-section (1) of section 189, and also specifies in the statement the manner in which such income has been derived and pays the tax together with interest, if any, in respect of such income 20 (6) th~ additional income-tax payable under this section shan not be lncluded-(i) in the ~ount of the tax payab1e on the total income 81 determined on regular assessment, for the purposes of 8u\>section (l) of section 234a; or 5 (io in the amount of the assessed tax, for the purposes of 8u~section (1) of section ~" if in section 164 of the income-tax act,-(a) in su~section (1) ,-amendment of aection 1m (i) in the opening portion, for the brackets, figures and worda 30 " (1) subject to the provisions of sub~ections (z) and (3), where" the word "where" ahall be substituted: (ii) in the first proviso, for the words "assoclation of pel'lolll", in the two places where they occur, the word "individual" shall be sudstituted; 3s (b) sub-sections· (2) and (3), and explanation 2 shall be omitted in section 164a of the income-tax act, in the ezpla"atioft, clause (i) shall be omitted amendment of lectioa 164a lubltitatiod of in chapter xv of the income-tax act, for the bub-headini "dd-alociatioft of persons-8pecial cases", and section 167a below it, the lot 40 lowing ,hall be substituted, namely:-ilew leotiona tor lcctioa 167a 167a in the case at a 1lri8 which is ulessaue as a firm, tax allul be charged oil it total income at the maximum margidal rate caarp of tax m the cue of a tirm 21 of 1860 5 16'1b (1) where the individual shares of the members of ad association of persons or body of individuals [other than a companj or a co-operative society or a society registered under the socleti registration act, 1860 or under any law corresponding to that act in force in any part of india] in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of the uaodation or body at the maximum marginal rate 10 cbarac of tax where lharetl of members 10 luisociatlod of persons or body of lnuividuab ankdowd, $ is (2) where, in the case of an associ,ation of persons or bod, at individuals as aforesaid [not being a case falling under sub-section (1)], the total income of any member thereof for the previous year (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of an individual under the finance act of the relevant year, tax shall be chargec\on the total income of the association or body at the maximum marginal rate: provided that, where the total income of any member of uch 20 association or body (whether or not it exceeds the maximum amount aforesaid) is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the association or body at such higher rate' erplcmation-j'or the purposes of this section, the individual ls shares of the members of an ablociation of persons or body of individuals in the whole or any part of the income of such associauoil or body shall be deemed to be indeterminate or unlmown if such share8 (in relation to the whole or any part of such income) are indetermi nate or unknown on the date of formation of such association or bod, 30 or at any time thereafter" 67 sub-heading "a-assessment of firms" and sections 182 and 183 of the income-tax act shall be omitted omission ii iecliodl 182 an4 ill 68 for the sub-heading "b-registration of finn'" before section 1m and for sections 184, 185 and 186 of the income-tax act, the following 35 sections shall be substituted, namely:-substi tution of new aectioll8 for aectiona 184, 181 add 1m "1m (1) a firm lbau be albesaed al a firm for the ~ 01 a-- thia act, ifmen& - 8ra (i) the partnership is evidenced by an instrumentj anc! (it) the individual ,bani of the partner are apeoiw iia that illslrument (2) a certified copy of the instrument of partnership referred to· in sub-seetion (1) shall aecompanythe return of income of the firm of the previous year for the assessment year in respect of whick assessment as a firm is first sought explanaltion-for the purposes of thil sub-section, the copy of 5 the instrument of partnership shall be certified in writing by all the partners (not being minors) or, where the return is made after the dissolution of the finn, by all persons (not being minors) who were partners in the finn immediately before its dissolution and by the legal representative of any such partner who is deceased 10 (3) the return of income referred to in sub-section (2) shall be signed and verified by all the partners, not being minors (4) where a firm is assessed as such for any assessment year, it shall be assessed in the same capacity for every subsequent year if there is no change in the constitution of the firm or the shares 15 of the partners as evidenced by the instrument of partnership on the basis of which the assessment as a firm was first sought (5) where any such change had taken place in the previous year, the firm shall furnish a certified copy of the revised instrument of partnership along with the return of income for the -assessment 20 year relevant to such previous year and all the provisions of this section shall apply accordingly (6) notwithstanding anything contained in the foregoing provisions of this section, where, in respect of any assessment year, there is, on the part of a firm any such failure as is mentioned in section 2 144, the firm shall not be assessed as such for the said assessment year and, ~reupon, the finn shall be assessed in the same manner as an association of persons, and all the provisions of this act shall apply accordingly , 185- where a finn does not comply with the provisions of section 30 184 for any assessment year, the firm shall be assessed for that assessment year in the same manner as an association of persons, and all the provisions of this act shall apply accordingly" assess· ment when iection 184 not co~ pllecl with 69 in section 187 of the income-tax act, in su~section (1), the proviso, shall be omitted 3~ amend mentof lection 187 70 after section 188 of the income-tax act, the following sectio shall be ;nserted, namely:-insertion of new section 188a joint and iiievera1 liability "l88a every person who was, during the previous year, a partner of a firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable along with the firm 4q for the amount of tax, penalty or other sum payable by the firm for the assessmellt year to which such previous year is relevant, and all the provisions of this act: so far as may be, shall apply to the ;:- assessment of such tax orimposttion or levy of iuch penalty or ,othej: sum 41 o~ part ner, for tax payable br firm 71 in section 189 of the income-tax act, the exp~nation below stabsection (3) shall be omitted 72 in chapter xvi of the income-tax act, after section 189, the following section shall b,e inserted, namely:-amend ment ot section lsi insertion ef new ecuon 189a "189a in relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of april, 1988, or any earlier assessment year, the provisions of this chapter as they stood immediately before the date of commencement of the direct tax laws (amendment) act, 1987, shall continue to apply" provisions applicable to pqt aasessments ot firms l' 73 in section 1~ of the income-tax act, in sub-section (3), clause (iv) shall be omitted with effect from the 1st day of april, 1988 amendment ot ection 194a 74 after section iimd of the income-tax act, the following sectioil shall be inser~d with effect from the 1st day of april, 1988, namely:-insertion rnew lection 194e "194e (1) any person assessable as a firm who is responsible for paying to a partner any income by way of,-15 (a) interest on capital or any other sum borrowed by it from the partner; (b) salary, bonus, commission or remuneration', by whatevtu" na~ called lnterest, salary, bonus, commissioo ec remuneration to partners :20 shall at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct incometax on the estimated amount of the interest or, as the case may be, salary, bonus, comniission or remuneration aforesaid due to the partner during the financial year at the average rate of income-tax computed on the basis of the rates in force for that financial year in which such income is credited or paid to the partner ' 30 40 (2) where, during the financial year, an assessee derives such income simultaneously from more than one firm or where he was successively a partner in more than one ftrm, he may furnish to the firm ~sponsible for making the payment referred to· in sub-&ection (1) (being one of the said firms as the assessee may, having regard to the circumstances of his case, choose), such details of the payments referred to in sub-section (1) d~ or received by him tram the other ftnn or firms, the tax deducted at source therefrom and such other particulars, in such form and verified in liuch manner 8smay be prescribed, and thereupon the ftnn responsible for making the payment referred to above shall take into account the details 80 furnished for the purp08es of making the deduction under sub-section (1) (3) where an assessee who receives the payments referred to in sub-section (1) has, in addition, any income other than the income ref_red, to bl iub-lection (1) (not beb\g a loss under any head of income) for the same financial year, he may aend to the firm q5ponlible for making the pay\ident referred to in sub-section (1) the particulars of such other income end of any tax deducred tb!ereon under any other provision of this chapter, in lueh form and verified 5 in such manner as may be prescribed and thereupon the firm responsible as aforesaid shall take such other income and the tax, if any, deducted thereon also into account for the purposes of making the deduction under sub-section (1): provided that this bub-tect1on shall not in any case have the 10 effect of reducing thie tax deduetible from the payments referred to in sub-section (1) below the amount that would be so deductible if the other income and the tax deducted thereon had not been talmn into account (4) the firm respcnsible tor making the payment referred to in i) sub-aection (1) may, at thie time of maldng any deduction, increase tr reduce the amount to be deducted under this section for the purpose gf adjusting any exc1e6s or deficiency arising out of any previous deduction or failure to deduct during ttie financial year" 'fs for section 196 of the income-tax act, the following sections shall 20 be substituted with effect from the 1st day of april, 1988, namely:-"196 notwithstanding anything contained in the foregoing provitiloils of this chapter, no deduction of tax shall be made by any person from any sums payab~ to-(i) the government, or (ii) the reserve bank of india, or subltihationor new icc:uot for aectica 196 inlereet or divideall or otiaer luma payable togovenmenlo reserve bank (iii) a corporation eetablished by or under a central act which is, under any law for the time being in foree, exempt from income-tax on its incomle· 01' certaill corporations (iv) a mutual fund specified under clause (23d) of section 3<) 10, where such sum is payable to it by way of interest or dividend in retpect of any securities or shares owned by it 01' in which it has full bieneficlal interest, or any other ineorne accruing or arising to it tuoot lobe deduc1lld from 196a notwithstanding anythjng eontained in the toregoin~ 35 pro"tsiol'ls of thta chapter, no deduetlon of tax shall be made by a publte seetor lbank at a public fblanclai institution refernd to in dause «23d) of aeetion 10 trom any sums payable to udft-holders of a mutual p'lutd speeifted under that elauee" loma payable te aft holdel'l almatuai puiid 71 for spctions 207 and 208 of the income-tax act, the following sections shall be substituted with effect from the 1st day of june, 1987, namely:-, , ~ i i tiode to eetioda 207 and 208 5 uabillty for payment of advane taz '207 tax shall be payable in advance during any financial year, in accordance with the provisions of sections 208 to 219 (both inclusive), in respect of the total income of the assessee which would be chargeable to tax for the assessment year immediately following that financial ye~, such income being hereafter in this chapter refer red to as "current income" 10 208 advance tax shall be payable during a financial year in every case where the amount of such tax payable by the uses,ee during that year, as computed in accordance with the provision of this chapte-r, is one thousand five hundred rupees or more' conditions of liability top87advance tas 77 in section 209 of the income-tax act, with effect from the 1st day is of june, 1988,-amendment of ~ 209 (a) for sub-section (1), the following sub-section shall be substituted, namely:-"(1) the amount of advance tax payable by an assessee in the financial year shall, subject to the provisions of sub-tect1od1 (2) and (3), be computed as follows, namely:-20 25 (a) where the calculation is made by the assessee for the purposes of payment of advance tax: under sub-lectiod (1) or sub-section (2) or sub-section (5) or suh-section (6) of section 210, he shall first estimate rlls cur:-eilt income and income-tax thereon shall be calculated at the rates in torce in the financial year; 30 (b) where the calculation is made by the assessing ofticer for the purpose of making an order under sub-sectlon (3) of section 210, the total income of the latest previous year in respect of which the assessee has been assessed: by way of regular assessment or the total income retumed by the assessee in any return of income furnished by him for any subsequent previous year, whichever is higher, shall be taken and income-tax thereon shall be calculated at the rates in force in the financial year; 40 (c) where the calculation is made by the assessing officer for the purpose of making an amended order under sub-section (4) of section 210, the total income declared in the return furnished by the assessee for the later previoui year, or, as the case may be, the total income in respect of which the regular assessment, referred to in that sub-secti~ has been made, shall be taken and income-tax thereon ihad be calculated at the rates in force in the financial yem"; cd) the income-tax calculated under mule (ii) or clau (b) or clause (c) shall, fa each cue, ~ ndqeed liir -mt f iji, ta wti wftw kit " ~ source during the said financial year under any provlaion of this act from any income (as computedbefore allowing any deductions admissible under this act) which has been taken into account in computing the current income or, as the case may be, the total income aforesaid; and the 5 amount of income-tax as so reduced shall be the advance to: payable"; (b) in sub-section (2) ,-(i) in clause ,(4) ,-, , i (a) in the opening portion, for the words, brackets, 10 figures and letter "where the assessee sends a statement under sub-section (1) of section 209a or where the incometax officer makes an order under sup-section (1) or subsection (3) of section 210", the words, brackets and figures "where the assessing officer makes an order under sub- 15 section (3) or sub-section (4) of section 210" shall be substituted; (b) for sub-clause (ii) , the following aub-clauie 8ha1l be substituted, namely:-"(ii) if the total income declared by the assessee 20 for the later previous year referred to in sub-section (4) of section 210 forms the basis of computation of advance tax; the nei agricultural income as returned by the assessee in the return of income for the assessment year relevant to such later previous year;"; 2s (ii) for clause (b), the following clause ahall be substituted, namely:-"(b) in cases where the advance tax is paid by the assessee on the basis of his estimate of his current income under sub-section (1) or sub-section (2) or sub-section (5) or 30 sub-section (6) of section 210, the net agricultural income, as estimated by him, of the period which would be the previoui year for the immediately following assessment year;"; (c) in sub-section (3) ,-(i) in the opening portion, for the words and figures "under 35 section 210", the words, brackets and figures "under sub-section (3) or sub-section (4) of section 210" shall be substituted; (ii) in clause (b), for the words, figures and letter "on the basis of which tax has been paid by the hindu undivided family under section 140a", the words, figures and brackets "in respect 40 of which a return of income is furnished by the hindu undivided family wlder section 139 or in response to a notice under subsection (1) of section 142" shall be substituted 78 section 209a of the income-tax act shall be omitted with effect from the 1st day of april, 1988 4s omission at mction da "': 1'or section 210 of the income-tax act, the following section ,shall be substituted 'with 'etfect from the 1st day' of june, 1988, namely:-substi· tution of new mction lot' lectioa 210 "210 (1) every person who is liable to pay advance tax uader tion 208 (whether or not he has been previously assessed by way of regular assessment) shall of his own accord, pay, on or before each of the due dates specified in section 211, the appropriate percentage, specified in that section, of the advance tax on his current income, calculated in the manner laid down in section 209 10 (2) a person who pays any instalment or instalments of advanee tax under sub-section (1), may increase or reduce the amount of ad- vance tax payab'e in the remaining instalment or in!'ltalments to accord with his estimate of his current income and the advance tax payable thereon, and make payment of the said amount in the remaining instalment or instalments accordingly paymentof advance tax by the' apes see at hja own recont or in pursuance of order of assesi-mg officer 15 20 (3) in the case of a person who has been already assessed by way of regular assessment in respect of the total income of any previous year and who has not paid any advance tax under sub-section (1) the assessing officer, if he is of opinion that such person is liable to pay advance tax, may, at any time durin!! the financial year but not later than the last day of february by order in writing require such person to pay advance tax calcu'ated in the manner laid down in section 209 and issue to such person a notice of demand under section 156 specifying the instalment or instalments in which such tax is to be paid i r f~ 2s (4) if, after the makin~ of an order by the assessin(! officer under sub-section (1) and at any time hefore th~ t!':t o::lv of march_ 1'1 retum of income is furnished by the as!':f'ssee under section 139 or in l'esl)onse to a notice under sub-section (1) of section 142, or a 30 ~lar ass~sment of the assessee is made in respect of a previous year later than that referred to in !':ub-section (3), the assessing ofbcer may make an amended order and issue to such as!':essee a notice of demand under section 156 reouiring the assessee to pay, on or before the due date or each of the due dates specified in section 211 3s faufn~ after the date of the amended order, the appropriate percentage, specified in section 211, of the advance tax computed on the basis of the total income declared in such return or in respect of which the regular assessment aforesaid has been made 40 4s (5) a person who is served with an order of the assessin~ offtcer under sub-~tion (3) or an amended i')rder under sub-section (4) may if tnhfs estimation the advance tax payable on his current income would be less than the amount of the advance tax specifie1 in such order or amended order, send an intimation in th prec;criheo form: to the assessing officer to that effect and pay such advance tax as· accords with his estimate calculated in the manner laid down in section 209, at the apnropriate percanta~e thereof snecified in !':ectfon 211, on or before the due date or each nf tlie due dates specified in section 211 falling after the date of such intimation (6) a perlon who i aerved with an order 01 the ai id om under ub-aeetion (3) or amended order under sub-sectlon (4) ball, if in his estimation the advance tax payable on his current income would exceed the amount of advance tax speclfted in such order or amended order or intimated by him under sub-section (5), pay on or before s the due date of the last instalment specified in eetion 211, the appropriate part or, as the case may be, the whole of such higher amount of advance tax as accords with his estimate, calculated in the manner laid down in section 209" subm;l· 80 for section 211 of the income-tax act, the following section hall 10 be substituted with effect from the 1st day of june, 1988, namely:-ti1~ ~ --ieetioa foraectloa 3ll "211 (1) advance tax an the current income, calculated in the manner laid down in section 209 shall be payable by au the asseueea who are liable to pay the same in three instalments during each ftnanelal year, the due date of, and the amount payable in, each such {natal- 15 ment being as specifted in the following table: lditi1-mat of advance taz an4 tajita due date of instalment amount payable on or before the 15th september not less than twenty per cent of such advance tax 20 on or before the 15th december not less than fifty per cent of such advance tax, as reduced by the amount, if any, paid in the earlier instalment on or before the 15th march the whole amount of such ad- 2s vance tax as reduced by the amount or amounts, jf any, paid in the earlier instalment or instalments: provided that any amount paid by way of advance tax on or before the 31st day of march shall also be'treated as advance tax paid during 30 the financlal year ending on that day for all the purposes of this aet (2) if the notice of demand issued under section 156 in pursuance of an order of the assessing officer under sub-section (3) or sub-saetion (4) of section 210 is served after any of the due dates specified in iu~ _ section (1), the appropriate part or, as the case may be, the whole of 35 the amount of the advance tax specified in such notice shall be payable on or before each of such of those dates as fall after the date of service of the notice of demand" 7" 81 sections 212 and 213 of the income-tax act shall be omitted with effect from the 1st day of june, 1988 40 omleaioa of ioctioat u in aection 214 of the income-tax act,-5 (a) in sub-section (la), after the word and figures "section 264", the words, brackets, figures and letter "or an order of the settlement commission under sub-section (4) of section 245d" ailau be inserted; (b) after sub-section (2), the following sub-section shan 1 inserted, namely:-u (3) this section and sections 215, 216 and 217 shan not ap"ly td respect of any assessment for the assessment year commencin~ on the 10 1st dav of april 1989 or any subsequent agsessment year and, in the , application of the· said sections to the assessment for any earlier assessment year references therein [except in sub-section (1a) and subsection (3) of section 215] to the other provisions of this act shall be construed as references to those provisirms as for the time being fd 15 force and appucab1e to the relevant assessment year" 83 in recti on 215 of th(' income-tax act in sub-section (3), after the amed4-word and figures "section 264" the words brackets, fi~rer and letter meat at "or an order of the settlement commission under sub-section (4) of iectjoa 215 !=ection 245d" shall be inserted 20 84 for section 218 of the income-tax act, the following s~tion shall subltibe substituted with effect from the 1st day of june, 1988, namely:-tutiod of dew' i8ctlod for i8ctloil 218 2s when lee deemed to be tad fault 30 "218 if any assesspp d~ not "ay on the date snecifier! in subsection (n n!!eetlon 211, any instalment of advance tax that he is j'ai:i'1:it"ed to pay by an order of the assessin~ officer under sub-section (3) or sub-section (4) of section 210 and does not on or before the date on which anv such instalment as is not paid becomes due send to the assessing offtcer an intimation under sub-section (5) of section 21001' does not pavon the basis of his estimate of his current income the advance tax payable by him under sub-section (6) of section 210 he shan be deemed to be an assessee in default in respect of such instalment or instalments" i ama4 85 in section 220 of the income-ta"c act,-mat of (a) in sub-section (1), for the words "thirty-five days", wherever hct101l they occur the words "thirtv days" shall be substituted; • (b) in sub-section (2) ,-3s (t) for the words, brackets and fi~res "fifteen per cent per annum from the day commencing after the end of the period mentioned in sub-section (1) " the words brackets and figure "one and one-half per cent fat' f!!very month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and eddm~ with the day on which the amount ir paid" shall be iubatftuted: : ' " [ 7'lj (ii) in the proviso, after the word and ftgure "aeetton 2m", the wdrds, brackets, figures and letter "or an order of the settlement commission under sub-section (4) of section 245d" shall be inserted; (iii) after the proviso, the following proviso shall be inserted, 5 namely:-"provided further that in respect of any period commencing on or before the 31st day of march, 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of om 10 and one-half per cent for every month or part of a month 86 in section 222 of the income-tax act,-(4) in sub-section (1), for the portion beginning with the worda "when an assessee is in default" and ending with the words "in accordance with the rules laid down in the second schedule-", the follow- 15 ing shall be substituted, namely:-~ "when an assessee is in default or is deemed to be in default in making a payment of tax, the tax recovery officer may draw up under his signature a statement in the prescribed form specifying the amount of arrears due from the assessee (such statement being 20 hereafter in this chapter and in the second schedule referred to as "certificate") and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the second schedule-'" 25 , (b) for sub-section (2), the following sub-section shall be substituted, namely:-ic (2) the tax recovery officer may take action under 1l1bsection (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken" 30 87 for sections 223, 224 and 225 of the income-tax act, the following sections shall be substituted, namely:-substi-tution of new sectiona for sectiodl 223, ~ and 125 "223 (1) the tax recovery officer competent to take action under section 222 shall be-tax recov~ officer by whom recover, ijto be effected (a) the tax recovery omcer within whose jurisdiction the 35 assessee carries on his business or profession or within whose jurisdiction the principal place of his business or profession ii situate, or (b) the tax recovery oftlcer within whose ju,risdictlon the assessee resides or any movable or immovable property of the 40 assessee is situate, h jurisdiction for this purpose being the jurisdiction gssigiled to the tax recovery officer under th~ orders or directions issued by the board, or by the chief commissioner or commissioner who is authorised in this behalf by the board in pursuance of section 120 5 (2) where an assessee has property within the jurisdiction of more than one tax recovery officer and the tax recovery officer by whom the certificate is drawn up-('4) is not able to recover the entire amount by sale of the property, movable or immovable, within his jurisdiction, or 10 (b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this chapter, it is necessary so to do, he may send the certificate or, where only a part of the amount is to be recovered, a copy of the certificate certified in the prescribed manner and specifying 15 the amount to be recovered to a tax recovery officer within whose jurisdiction the assessee resides or has property and, thereupon, that tax recovery officer shall also proceed to recover the amount under this chapter as if the certificate or copy thereof had been drawn up by him 20 224 it shall not be open to the assessee to dispute the correctness of any certificate drawn up by the tax recovery officer on any ground whatsoever, but it shall be lawful for the tax recovery officer to cancel the certificate if, for any reason, he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein vali dity of certificate and cance!-lation or amendment thereot 25 30 stay of proceed-ings in pursu- nee of certificate and amendment or cancellation thereot 35 40 225 (1) it shall be lawful for the tax recovery officer, to grant time for the payment of any tax and when he does so, he shan stay the proceedings for the recovery of such tax until the expiry of the time so granted (2) where the order giving rise to a demand of tax for which a certificate has been drawn up is modified in appeal or other proceeding under this act, and, as a consequence thereof, the demand is reduced but the order is the subject-matter of further proceeding under this act, the tax recovery officer shall stay the recovery of such part of the amount specified in the certificate as pertains to the said reduction for the period for which the appeal or other proceeding remains pending (3) where a certificate has been drawn up and subsequenuy the amount of the outstanding demand is reduced as a result of an appeal or other proceeding under this act, the tax recovery officer shall, when the order which was the subject-matter of such appeal or other proceeding has become final and conclusive, amend the certia-cate, or cancel it, as the case may be" 88 in section 226 of the income-tax act,-(a) for sub-section (1), the following sub-sections shall be substituted, namely:-amend· ment of section 228 "(1) where no certiflcate has been drawn up under sectiod 222, the assessing officer may recover the tax by anyone or more of the modes provided in this section ' i (1a) where a certificate has been drawn up under section 222, the tax recovery officer may, without prejudice to the modes of recovery specified in that section, recover the tax by anyone or more of the ~odes provided in this section"; (b) in sub-sections (2), (3), (4) and (5) i for the words "income- 5 tax officer", wherever they occur, the words "assessing officer or tax recovery officer" shall be substituted 88 section 228 of the income-tax act shall be omitted0idia-iloa of tedlod us to in section 22sa of the income-tax act,-amend ment or lection 32sa (a) in sub-section (1) i in clause (a), for the words "l!ipecified in 10 a certificate received from an income-tax officer", the worda and figures "specified in a certificate drawn up by him under section 222" shall be substituted; (b) for sub-section (2), the following sub-section sliall be iubstituted, namely: -1 s "(2) where an assessee is in default or is deemed to be in default in making a payment of tax, the tax recovery officer may, if the assessee has property in a country outside india (being a country with which the central government has entered into an agreement for the recovery of income-tax under 20 this act and the corresponding law in force in that country), forward to the board a certificate drawn up by him under section 222 and the board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country" 25 amend· mentot 8eetion 230 91 in section 230 of the income-tax act, in sub-section (1), for the portion beginning with the words "no person who is not domiciled in india", and ending with the worda "shall leave the territory of india", the following shall be substituted, namely:-"no person-'30 (~) who is not domiciled in india; or (b) who is domiciled in india at the time of his departur, bu~ (i) intends to leave india as an emigrant; or (ii) intends to proceed to another country on a work 35 permit with the object of taking up any employment or other occupation in that country; or (iii) in respect of whom circumstances exist which in the opinion of an income-tax authority, render it neceary for him to obtain a certificate under thii section, 40 81 in section 230a of the income-tax act, in sub-section (1), for the words "fifty thousand rupees", the words "one lakh rupees" shall be substituted alnend· mom of section 230a 93 section 231 of the income-tax act shall be omitted omissioo of section 231 5 k in chapter xvii of the income-tax act, after section 234, the following heading and sections shall be inserted, namely:-iluiertion of new sectioil! 23m, 234b and ~4c 'f-intereat chargeable in certain caae810 interest for defaults in furnish ing re_ turn of income 234a (1) where the return of income for any assessment year under sub-section (1) or sub-section (4) of section 139, or in response to a notice under sub-section (1) of section 142, is furnished after the due date, or is not furnished, the assessee shall be liable to pay simple interest at the rate of two per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,-15 (a) where the return is furnished after the due date, ending on the date of furnishing of the return; or (b) where no return has been furnished, ending on the date of completion of the assessment under section 144, on the amount of the tax on the total income as determined on ra-20 gular assessment as reduced by the advance tax, if any, paid and any tax deducted at source explanat'on i-in thi!:~ section, "due date" means the date specified in sub-section (1) of section 139 as applicable in the case of the assessee 25 explarvat"on 2-1n this sub-se~tion and sub-section (3), "tax on the total income as determined on regular assess!'t1ent" shall not include the additional income-tax, if any, payable under section 158b explanjati'lon 3-wnere, in relation to an a<;sessment yf'!ar, an assessment is made f'lr the first time under section 147, the assess-30 ment so made shan be regarded as a regular assessment for the purposes of this section (2) the interest payable under sub-section (1) shall be reduceri by the interest, if any, paid under section 140a towards the interest chargeable under this section 35 (3) where the return of income for any a's~essment veal' reo quired by a notice under section 148 issued after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable to pw 40 simple interest a~ the rate of two per cent, for every mnn+h 0" part of a month comprised in the period commencing on the (l;:tv imm"-diately following the expiry of the time allowed as aforesaid ann--(a) where the return is furnished after the expiry of the time aforesaid, ending on the date of furnishing the return; or (b) where no return has' been furnished, ending on the date of completion of the re-assessment or re-computation under section 147, on the amount by which the tax on the total income determined on the basis of such re-assessment or re-computation exceeds the tax 5 on the total income determined on the basis ot the earlier assessment aforesaid -explanation-in this sub-section, "tax on the total income determined on the basis of the re-assessment or re-computation under section 147"' shall not include the additional income-tax, if 10 any, payable under section 158b (4) where as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement cornmis"lion under sub-settion (4) of section 245d, the amount of tax on which 15 interest was payable under sub-section (1) or sub-section (3) of this section has been jncrea~ ot reduced, as tl1e case may be, the interest shall be increased or reduced acc:jrdingly, and-(i) in a case where the interest is increase:i, the assessing offl-:er shall serve on the assessee a notice of demand in the 20 prescribed form specifying the sum payable and such notice of demand shall be deemed to be a notice un~er section 156 and the provisions of this act shall apply accordingly; (ii) in a case where the interest is reduced, the excess interest paid, if any, shall be refunded 25 (5) the provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of april, 1989 and subsequent assessment years inter-e!8t for defaults in pay· rrent of ad,-acce ~a'lt i ?mb (1) subiect to the other provisions of this section, where, in any fln::lncial 'vear, an assessee who is liable to pay advance hx 30 unde,!, section 209 has failed to pay such tax or, where tl-je advan~, tax paid 'by such aslessee under the prc'l\";'sions of section 210 js less thrn ninetv per cent of the assessed tax, the assessee shall be liable to pay simp!e interest at the rate of two per cent for every nonth or pnrt of a montl-j comprised in the period from the 1st d'-ly 35 i)f april next fonowing such flnan:ial year to the date of the i'e~lar assessment, on an am~'"'nt equal +(' the asflessed tax or fls ~he case may be, on the amount by which the advance tax paid as aforesaid falls short of the a:98es8ed tax explanation i-in this section, "assessed tax" means the tax 40 on the total income detennined on the hasis of the regular assessment, as reduced by the amount o~ tax derlnt>+ed at source in accordance with the' provisions of chapter xvll'b on any 1ncom'" which i;; flubjpct to such deduction and which is taken into account in computing ~uch total income 45 expla1liat'on 2-where in relation to an assessment year, an assessment is made for the jist time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section 5 explaf1)qt;~~n 3-in explanation 1 and in sub-section (3), "tax on the total income determined on the basis of the regular assess-ment" shall not include the additional income-tax, if any, payable under section 158b (2) where, before the date of com letion of a regular aasessment, tax is paid by the assessee under section 140a or otherwile,-10 (i) interest shall be calculated in accordance with the foregoing provislons of this section up to the date on which the tax is so paid, and reduced by the interest, if any, paid under section 140a towards the interest chargeable under this section; 15 (ii) thereafter, interest shall be calculated at the rate aforesaid on the amount by which the tax so paid together with the advance tax paid falls short of the assessed tax 20 25 (3) where, as a result of an order of re-assessment or re-computation under section 147, the amount oii which interest was payable under sub-section (1) is increased, the assessee shall be liable to pay simple interest at the rate of two per cent for every month or part of a munth comprised in the pedod commencing on the day following the date of the regular assessment referred to in subsection (1) and ending on the date of the re-assessment or re-computation under section 147, on the amount by which the tax on the total income determined on the basis of the re-assessment or re-computation exceeds the tax on the total income determined on ilie basis of the regular assessment aforesaid 30 explanation-in this sub-section "tax on the total income determined 011 the basis of the re-assessment or re-computation under section 147" shall not include the additional income-tax, if any, payaole under section 158b 35 (4) where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 164 or an order of the settlement commission under sub-se:!tion (4) of section 245d, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as \ the case may be, the interest shall be increased or reduced accordingly, and-40 (i) in a case where the interest is increased, the assessing officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable and such notice ot c1emand shall be deemed to be a notice under section 156 and the provisions of this act shall apply accordinglyi (u) in a case where the interest is reduced, the excess interest paid, if any, shall be refunded (5) the provisions of this section shall apply in respect of u-sessments for the assessment year commencing on the 1st day of april, 1989 and subsequent assessment years s intereat for deferment of adv&nce tax 234c (1) where in any financial year, the advance tax paid by the assessee on his current income on or before the lsth day of sep:ember is less than twenty per cent of the tax due on the returned income or the amount of such advance tax paid on or before the l&til day of december is less than fifty per cent of the tax due 10 on the retumed income, then, the assessee shall be liable to pay simple interest at the rate of one and one-half per cent per month of the shortfall from for a period of three months on the amount of the shortfall from twenty per cent or, as the case may be, fifty per cent of the tax due on the returned income is explanation-in this section, "tax due on the returned income" means the tax chargeable on the total income declared in the return of income furnished by the assessee for the assessment year commencing on the 1st day of april immediately fallowing the financial year in which the advance tax is paid, as reduced by the amount 20 of tax deductible at source in accordance with the provisions of chapter xviib on any income which is subject to such deduction and which is taken into account in computing such total income (2) the provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of april, 25 1989 and subsequent assessment years' 95 to section 240 of the income-tax act, the following proviso shall be added, namely:-"provided that where,_ by the order aforesaid,-amendment of section 240 (a) an assessment is set aside or cancelled and an order of 30 fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessmentj (b) the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the total income returned by the 35 assessee" n in section 243 of the income-tax act, after sub-section (i), the following sub-section shall be inserted, namely:-amendment of section 243 (3) the provisions of this section shall not apply in relp8ct of any assessment for the assessment year commencing on the lit 40 day of april, 1989 or any subsequent assessment years" 97 in section 244 of the income-tax act, after sub-section (2), the following sub-section shall be inserted, namely:-amendment of rction 2"-"(3) the provisions of this section shall not apply in respect of any assessment for the assessment year commencing on the 1st day 45 at april, 1989 or any subsequent assessment yeara" k after section 244 of the income·tax act, the following section a tlall be inserted, namely:-ln8ertion of new section for section 244a interest on tefundi! s "244a (1) where, in pursuance of any order passed under'this act, refund of any amount becomes due to the assessee, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely:-10 (a) where the refund is out of any tax paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one and one-half per cent for every month or part of a month comprised in the period from the 1st day of april of the assessment year to the date on which the refund is granted: 15 provided that no interest shall be paya&:je if the amount of refund is less than ten per cent of the tax as detennined on regular assessment; (b) in any othel' case, such interest shall be calculated at the rate of one and one-half per cent for every month or part 20 of a month comprised in the period or periods from the date of, as tne case may be, dates of payment of the tax or penalty to the date on which the refund is granted explanaiion-for the purposes of this clause, "date of payment of tax or penalty" means the date on and from which the amount of 25 tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand (2) if the proceedings 'resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from 30 the period for which interest is payable, and where any questioll arises as to the period to be excluded, it shall be decided by the chief commissioner or commissioner whose decision thereon shall be final (3) where as a result of an or~ under section 147, or section 154 35 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement commission under sub-section (4) of section 245d, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the ;case may be, lthe interest shaill be increased or 40 reduced accordingly, and in a case where, the interest is reduced, the assessing officer '~all service on the ;assessee 'a notice of , , \ demand in the prescribed form specifying the amount of the excess interest paid and requiring him to pay such amount; and such notice of demand shall be deemed to be a notice under section 156 and the 45 provisions of this act shall apply accordineiy (4) the provisions of this section shall apply in -respect of assessments for the assessment year conunencing on the 1st day of april, l~, and subsequent assessment years", • in chapter xx of the income-tax act, for the sud-heading "ai-appeals to the appellate assistant commissioner and commissioner 5 (appeals)" and section 246, the following sub-heading and section shall be mbbtituted, namely:-amend, ment of sub_ headingand subltitu, tiod of new sections for sedtion 246 'ai-appeals or applications to the deputy commissioner (appeals) and commissioner (appeals) appeal_ able orders, 246 (l) subje~t ~to the provisions of sub-section (2), any usessee 10 aggrieved by any of the following orders of an assessing oftieer (other than the deputy commissioner) may appeal to the deputy commissioner (appeals) against such order-(4) an order against the assessee, where the assessee den1es 'his liability to be assessed under this act or any order of assess- 15 mem under sub-section (3) of section 143 or section 144, where the -assessee objects to the amount of income assessed, or to the amount of tax detennined, qr' to the amount of loss computed, or to the status under which he is assessed; (b) an order of assessment, re-assessment or re-computation 20 udder section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by tlie assessee under either ,of the said sections; 25 (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order under sub-section (2) or sub-section (3) of section 170; (f) an order under section 171; 30 (g) anyorder under clause (b) of sud-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of se~tion 185 in respect of any assessment for the assessment year commencing on the lst day of april, 1988 or any earlier assessment year; (h) an order cancelling the registration of a firm under sub· 3s section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on the 1st day 01 april, 1988 or any earlier assessment year; (i) an order under section 201; 40 (j) ~ order under section 216 in respect ot any assessment for the assessment year commencing on the 1st day of april 1987 or any earlier assessment year; , (k) an order under section 237; 5 (i) an order imposing a penalty under-(i) secti'on 221, or (ii) section 271, se('tion 271a, section 271b, section 271c section 271d, section 271e or section 272a-' , 10 (iii) sub-section (1) 'of section 271, section 272, section 272b or section 273, as they stood immediately before the 1st day of april, 1989, in respect of any assessment tor the assessment year commencing on the 1st day of april 1988 or -, any earher assessment years: (2) nothwithstanding anything contained in sub-section (1), any 15 assessee aggrieved by any of the following orders (whether made before or after the appointed day) may aj'lpeai to the commissioner (appeals) against such order-(a) an order spec;fted in sub-section (1) where such order is mad~ 20 bv the deoutv commissioner in exercise of the dowers or functions conferred on or assigned to him under section 120 or section 124~ ('b) an order specified in clauses (a) to (e) (both inclu",ive) and clauses (-n to (1) (both in'!lusive) of sub-section (l) made aga;nst the asse~se'e, being a company; 25 (e) an order of assessment made after the 30th dav of seotember, 1984 on the bac;i!:; of the directions issued by the deputy commissioner under section 144a; 154; (d) an order made by the deputy commissioner under section (e) an orner imrjo~ing' a penalty under section 271b; 30 (f) an order made bv a deoutv commissioner or a deputy direeto~ imoomnej r pe'"laltv undet' section 272a: 35 (g) an order imposinl a penalty under clause (c) of sub-section (1) of section 271, as it stood immediately before the 1st day of april, 1989, in respect of any assessment for the a<:c;essment year commencing on the 1st day of april, ] 988 or any earlier assessment years, where such penalty has been imposed with the previous approval of the deputy commissioner under the proviso to clause (iii) of sub-section (1) of that section; 40 (h) an order made by an assessing officer (other than deputy commissioner) under the provisions of this act in the case of such person or classes of persons as the board may, having regard to the ~ nature of the cases the complexities involved and other relevant considerat;ons, direct (3) notwithstanding anything contained in sub-section (1), the board or the director general, or the chief commissioner or commissioner if so authorised by the board, may, by order in writing, transfer any appeal which is pending before a deputy commissioner (appeals) and any matter arising 'out of or connected with such appeal and which is so pending, to s the commissioner (appeals) if the board or, as the case may, be, the director general, be the chief commissioner or commissioner (at the request of the appellant or otherwise) is satisfied th3t it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the commissioner 10 (appeals) may proceed with such appeal or matters from the stage at which it was before it was so u'ansferred: provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard 15 explanatton-for the purposes of this section,-(a) "appointed day" means the 10th day of july, 1978, being the day appointed under section 39 of the finance' (no2) act 1977; (b) "status" means the category under which the assessee :s a"sessed as "individual" "hindu undivided family" and so on 20 246a (1) where, before furnishing a return of income under section 139 or, as the case may be, sub-section (1) of section 142 for an assessment year, any question arises as to whether,-application by the asfiessee in certain caaes (a) any income is inc!udible or not in computin'g the total income (hereafter in this section refci"!"ed to as the disputed income), or 25 (b) any deduction, allowrnce or other relief is admissible or not in computing the total income (hereafter in this section referred to as the disputed d~duction), the assessee shall, after furnishing such return, make an application under sub-section (2): 30 provided that the assessee,-(i) shall include in such return the disputed income and shall not claim the disputed deduction; and (ii) shall also pay thirty per cent of the tax due on the dis, puted income and in respect 'of the amount of disputed deduction 35 (2) the application under sub-section (1) may be made within thirty days of furnishing the aforesaid return to the deputy commissioner (appeals) or, as the case may be to the commissioner (appea!s) (3) for the purposes of disposing of an application under sub-section (1), the deputy commissioner (appeals) or, as the case may be, the commiilsioner (appeals) may-40 (a) conduct such inquiry, or call for such books of accounts other , documents or information which he deems necessary; or (l;l) direct the assessing officer concerned to conduct luch in· quiry and furnish the report thereon, and thereafter decide the question raised in the application and pass such orders thereon as he thinks fit s (4) the provision relating to filing of appeals under this act shall, so far as may be, apply to the making of an application under this section as if such application were an appeal, 100 section 247 'of the income-tax act shall be omitted omissiod of section 247 101 for section 267 of the income-tax act, the following section shall 10 be substituted, namely:-substitutiqn of new section for section 267 amendment of assessment oil appeal 15 "267 where as the result of an appeal under section 246 or section 253, any change is made in the assessment of a body of individuals or an association of persons or a new assessment of a body of individuals or an association of persons is ordered to be made, the deputy commissioner (appeals) or the (appeal!') appellate tribunal, as the ease may be, shall pass an order authorising the assessing officer either to amend the assessment made or any member of the body or association or make a fresh assessment on any member of the body or association" 20 102 in section 268 of the income-tax act, the words "or an application" shall be omitted amendmeat of sectipn 268 103 in section 26955 of the income-tax act,-(a) for the words "ten thousand rupees", the words "twenty thousand rupees" shall be substituted; amend· ment of section 26'ss 25 (b) after the proviso and before the explanation, the following proviso shall be inserted, namely:-30 iiprovided further that the provisions of this section shad not apply to any loan or deposit where the person from whom the loan cr deposit is taken or accepted and the person by wh"m the loan or deposit is taken or accepted are both having agricultural income and neither of them has any income chargeable to tax under this act" 104 in section 269t of the income-tax act,-(4) 'in sub-section (2),-amendment of section 269t 3s (i) after the words "no firm", the words "or other person" shall be inserted; (ii) for the words "ten thousand rupees", the words "twenty thousand rupees" shall be substituted; (b) in the explanation, for clause (ii), the fonowing clause shall be substituted, namely:-'(ii) "deposit" means any deposit of money which is repayable after notice or repayable after a period and, in tlie cue of a person other than a company, includes deposit of any s nature' omission 105 section 270 of the income-tax act shall be omitted of -etlon 2'10 substi-106_ for section 271 'of the income-tax act, the followini section tutlon shall be substituted, namely:-of new section for section 271 failure to comply with notices "271 if the assessing offieer,in th~ course of any proceeding! 10 under this act, is satisfied that any penon has failed to eomply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or with a direction issued under sub-section (2a) of section 142, the aueisillg officer may direct that such person shall pay, by way of penalty, a sum which shall not be less thsd 15 one thousand rupees but which may extend to twenty-five tbousand rupees for each such failure" amendmento! seetiod 271a 107 in section 271a of the income-tax act, for the words "a sum which shall not be less than ten per cent but which shall not exceed fifty per cent of the amount of tax, if any, which would have been avmded it the 20 income returned by such person had been accepted as the correct income", the words "a sum which shall not be less than two thousand rupees but which may extend to one hundred thousand rupees" shall be substituted 108 after section 271b of the income-tax act, the following sections shall be inserted, namely:-25 insertion of new sections 2'11c, 271d and 271& "271c if any person fails to deduct the whole or any part of the tax as required by or under the provisions of chapter xvii-b, he shall be liable to pay, by way of penalty, a sum equal to the amount of the tax which he failed to deduct as aforesaid penalty for failure to deduct tax at source 271d if a person takes or accepts any loan or deposit in 30 contravention of the provisions of seetion 269ss, he shad be liablct to pay by way of penalty, a sum equal to the amount of the loan or deposit so taken or accepted penalty for farure to comply with the p~ovi-110lil of section 26988 2711e if a person repays any depoeit referred to in ~n 269t otherwise than in accordance with the provisions of that section, he shall be liable to pay, by way of penalty, a sum equal to the amount of the deposit so repaid" penalty for failure to comply with the provi· siona of section 269t lot section 272 of the income-tax act, shall be omitted 5 omission of section 272 110 for section 272a ot'the income-tax act, the following section substi·· shall be substituted, namely:-tution of new section for section 272a '272a (1) if any person,-10 (a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this act; or (b) refuses to sign any statement made by him in the course of any proceedings under this act, which an income-tax authorlty may legally require him to sign; qr' 15 {c) to whom a summons is issued under sub-section (1) of sectien 181 either to attend to give evidence or produce hoaks penalty for fai!ure to answer questions, sign statement furnish informatica returns or state medts, allow inspectiodl, ot account or other documents at a certain place and time etc omits to attend or produce books of account or documents at the place or time; or 20 (d) tails to comply with the provisions of section 189a, he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure i 25 (2) if any person fails-(0) to comply with a notice issued under sub-section (6) of section 94; or i i (b) to give the no1;ice of discontinuance of his business or !profession as required by sub-section (3) of section 176; or 30 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section _a or section 206b or section 285b; or 35 (d) to allow inspection of any register referred to' in section 13' or of any entry in such register or to allow copies of such register or of anyenir¥ therein to be taken; or ! e) to furnish: the return of income which ~ is raquired to funrlsh under sub-section (4a) ot s~tion 139 or to fumiab it within the time allowed and in the manner required udder that :sub-secuoj1j or i (f) to deliver or oause to be deu~ed in due time a copy of the declaration mentioned in section 197aj or' , (g) to furnish a certificate as required by section 203j or s (h) to deduct and pay tax as required by sub-section (z) of section 226; i he shall pay, by way of penalty, a sum which ihall not be leal than one hundred rupees, but which may extend to two hundred rupees, fol' every day during which the failure continues 10 (3) any penalty imposable under su~section (1) or su~od (2) shall be imposed-' ' (a) in a case where the contravention, failure or default in respect of which such penalty is imposable occul's in the course of any proceeding before an income-tax authority not lower in is rank than a deputy director or a deputy commissioner, by such income-tax authqrity; (b) in a case failing under clause (f) qf sub-section (2), by the chief commissioner or commissionerjand (c) in any other case, by the deputy director or the deputy 20 commissioner (4) no order under this section shall be passed by any incometax authority referred to in sub-section (3) unless the person on whom the penalty is proposed to be mposed is given an opportunity of being heard in the matter by such authority 25 explanation-in this section, "income-tax authority" includes a director general, director, deputy director and a assistant director while exercising the powers vested in a court ·tinder the code of civil procedure, 190& when trying a suit in respect of the matter 5 ot 1908 specified in sub-section (1) of section 131' 30 111 section 272b of the income-tax act shall be omitted omiuion of eection 2'12b- 11z in section 273 of the income-tax act, after su~·sectron (2), the following sub-section shall be inserted, namely:~' amend· ment of aecdojl 2'l1 "(3) the provisionlof this section shad apply to and in relation to any assessment fen- the assessmentyear· commencing on the lit 35 day of april, 1988, or any earlier assess~ent 'year, anq·r:eferences in this section to' the other provisions of this ,act shall' ~ canatnled u ~feredces to those provisions as for the time being in force and applicable to the relevant assessment year" 113 in section 273a of the income-tax act, after sub:'~ion (5), 40 the following bub-section shad' be inserted, namely:-amend· ment of aec:dojl mao (6) the provisions of this s~ctton ish~iapply ~o: and in 1elaticm to any assessment for the assessmeik year commencing on the lit ': : 'day-of april, 1988, or any f'arlierassessmeht year, and references in this section to the other provisions of this act shall be construed as references to those provisions as for the time being in force and ,! 'applicable to the relevant assessment year" ' amendment of section 273b 5 114 in section 273b of the income-tax act, for the words, figures, brackets and letters "section 270, clause (a) or clause (b) of sub-section (1) of section ~1; section 271a, section 271b, sub-section (2) of section 172a, sub-section (1) of section 272aa, sub-section (1) of section 272b", the words, figures, letters and brackets "section 271, section 271a, sec-10 tion 271b, section 271c, section 271d, section 271e, clause (e) or clause (d) of sub-section (1) or sub-section (2) of section 272a, sub-section (1) of section 272aa" shall be substituted 115 in section 274 of the incom'e-tax act,-,-1'5 amendmentol section 2'74 (a) after sub-section (1), the following sub-section shall be inserted, namely: - ,j (2) no order imposing a penalty under this chapter shall be made-(a) by the income-tax officer, where the penalty exceeds ten thousand rupees; ! 20 (b) by the assistant commissioner, where the penalty exceeds twenty thousand rupees, except with the prior approval of the deputy commissioner"; (b) for sub-section (3), the following sub-section shall be substituted, namely:-f 25 "(3) an income-tax authority on making an order under this chapter imposing a penalty, unless he is himself the assessing officer, shall forthwith send a copy of such order to the ~sessing oftlcer" 'lut in section 275 of the income-tax act, for clauses (a) and (b) amendment ot 30 excluding the explanation, the following clauses shall be substitutecf, section :'4amely: -, 275 co (a) in a case where the relevant assessment or other order i the subject-matter of an appeal to the deputy commissioner (appeals) or the commissioner (appea]s) under sectiltl 246 or the 35 appellate tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the commissioner (appeals) or, as the case may be, the appellate tri-40 bunal is received by the chief commissioner or commissioner whichever period expires later; 45 , (b) in a case where the relevant assessment or other order is the subject-matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed~ , ' (c) in any othercaae, after the expiry of the 1baacla1 'j8i1' ld waidl ,the proceedings, in the ceiie'8e of which actian ior tbeimpolitioa of penalty has been mitiateq, are oompleted"()r six ,manthl from the end of the numth in which aetiqll for imposition qf peil81tj is initiated, whichever period expires later" 5 it7 after section 275a of tlte lnciime-tax ai!t, ,1ihe followidg section shall be inserted, namely:-insertioa of new sectioil 276 "276 whoever fraudulently removes, ccmceals, tnmfers or ilelivers to any persou a~y property or any intseattbeteia, lntending thereby to prevent that property or interest therein bom beinglo taken in execution of a certificate under the provisions of the second schedule shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to ftne" removfll, conceal· ment, transfer or deli· very of property to thwart tax recovery 118 for section 276b of the income-tax act, the following section ahall be substituted, namely:-is substituti()n of new section for section 276b failure to pay the tax de8uetedat source "276b if a person fails to pay to the' credit of 1he central gov· ernment, the tax deducted at source by him as'jequired by or udder the provisions of chapter xvii,b, he shall be punishable -with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine" 20 11t sections 2'161}dand 276e of the income-tax act shall be omitted omission of lections 2760d and 276ft '120 in~ction278aa ,of the 'lncome'tax act, tor th~ words, figures and letters "sedion ~~, ~ion 276dl? qr sectton2ruz;", 1heworda, figures and letter "or section 216b," shall be substituted, , " ~: amend· mentof section 278aa ul - after iifttien,21m af the ineome-tax aet, the following section 8bau be inserted, namely:-insertion ot aew etion 293b u293b where, under any provislon of this a-et the approval of 5 ! the central govemment or the board is required to be obtained before a specified date, it shall be open to the central government or, al the case may be, the board to condone, for sufficient cause, any delay in obtaining such approval" | power | of ||-------------------|---------------------------|| central | || govern· | || mentor | || board | || to | || condone | || delays | || in ob- | || tunin | || approvel | || lu | || for | section || 296 | || of the lacome-tax | || act, | || ,the | following section || substl | || eall | be substituted, namely: - || tutiod | |10 "296 the central government shall cause every rule made under this act to be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or | of ||---------|| section || for || section || 296 || rules || to || be || laid || before || parlia || ment |15 20 i more successive sessions, and if, before the expiry of the session immediately following the- session or the s101cces8ive sessions afore-mid, both houses agftein making any modification in the rule or both houses agree that the rule should not be made the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule" 123 in section 298 of the income-tax act, after sub-section (2), the following sub-sections shall be added with effect from the 1st day of aptil, 1983, namely:-amendment of section 298 2s "(3) if any difficulty arisf's in giving effeet to the provis'ons of this act as amended by the direct tn laws (amendment) act, 1987, the central government may bv order do' anything not incon!!istent with such provisions for the purpose of removing the difficulty: provided that no' such omer sball be made after the expiration· of tmae yean from, the 1st day of april, 1988 30 (4) every order made under sub-section (3) shall be laid before each house of parliamentf' 1m in the second sc~dule to the ineome-tax act,-amend~ ment of the second schedule 35 (1) for the words and ftl!ures "see section 222" occurrinlt under the headinll, the words and figures "see sections 222 and 271;" shall be substituted; (a) in rule 1, for clause (4), the following clause &hau, be lub-8tltuted, namely: -;:,: '(a) "certificate", except in rules 7, 44, 65 and sub·rule (2) of rule 66, means the certificate drawn up by the tax recovery officer under section 222 in respect of any assessee referred to s in that section;'; (3) in rule 2, for the words "when a certificate has been received by the tax recovery officer from the income·tax officer", the words "when a certificate has been drawn up by the tax recovery oftlcert, mall be substituted; 10 (4) for rule 8, the following rule shall be substituted, namely:-"8 (1) whenever assets are realised by sale or otherwise in execution of a certificate, the proceeds shall be disposed of in the following manner, namely: _ 1 (a) they shall first be adjusted towards the amount 15 due under the certificate in execution of which the assets were realised and the co'sts incurred in the course of such execution; (b) if there remains a balance after the adjustment referred to in clause (a), the same shall be utilised for 20 satisfaction of any other amount recoverable from the assessee under this act which may be due on the date on which the assets were realised; and (c) the balance, if any remaining after the adjustments under clauses (a) and (b) shall be paid to the defaulter 2s (2) if the defaulter disputes any adjustment under clause (b) of sub-rule (1) the tax recovery officer shall determine the dispute"; (5) in rule 9-(i) for the words "income-tax officer", the words c~tax 30 recovery officer" shall be substituted; (ii) the words "duly filed under this act", shall be omitted (6) in rule 14, for the words "income-tax omcer",the words "tax recovery officer" shall be substituted; (7) for rule 19a, the following rule shall be substituted, namely:-35 "19a a tax recovery officer may, with 'the previous ap· proval of the deputy commiss-ioner, entrust any of his functions, as the tax recovery' officer to any other officer lower than him in rank (not being lower in rank than an inspector of income· tax) and such officer shall, in relation to the functions so 40 entrusted to him, be deemed to be a tax recovery officer, ~'i entrustment ofcertajo function by tax recovery oftleer (8) in rule 25, in sub-rule (1), fur the words "and the income tax officer shall bear such sum as the tax recovery officer shall require in order to defray the cost of such arrangements",' the words "and he shall have power to defray the ~st of such arrangemtmts,t 4s shall be substituted; (9) in rule 27, for the worda "income-tax oidcer" wherever they occur, the words "tax recovery officer" shall be substituted; (10) in rule 31, for the words "income-tax officer" occurring in the proviso, the words "tax recovery officer" shall be substituted; 5 (11) in rule 47, for the words iidirect that such coins or note, or a part thereof sufficient to satisfy the certificate be paid over to the income-tax officer", the words and figure iidirect that such coins or notes shall be credited to the central government and the amount so credited shall be dealt with in the manner specified in rule 8" 10 shall be substituted; (12) in rule 59, after sub-rule (2), the following sub-rule shall be inserted, namely:-ii (3) wher@ the income-tax offtcer referred to in sub-rule (1) is declared to be the purchaser of the property at any sub-is sequent sale, nothing contained in rule 57 shall apply to the case and the amount of the purchase price shall be adjusted towards the aiil()unt specifted in the certificate"; (13) in rule 60, in sub-rule (1), in clause (a) the worda "for paymrnt to the income-tax officer" shall be omitted; 20 (14) in rule 81, for the words "income-tax officer", the worda "such income-tax offtcer as may be authorised by the chief commissi<-ner or commissioner in this behalf" shall be substituted; (ts) in rule' 73, in sub-rule (1), in clauses (a) and (0) for the v'ords "the receipt of the certificate in the office of the tax 2s recovery officer", the words "the drawing up of the certificate by shall give the defaulter" shall be substituted; (16) in rule 74 for the wurds lithe tax recovery officer shall procef'\d to hear the income-tax offtcer and take all such evidence as may be produced by him in support of execution by arrest, and 30 shall then give the defaulter", the words "the tax recovery officer shall rive the defaulter" shall be substituted; i (17) in rule 77, in sub-rule (1) ,-(a) for clause (ii) of the provisq, the following clause shall be substituted namely:-3s ii (ii) on the request of the tax recovery ofbcer on any ground other than the grounds mentioned in rules 78 and 79-"; (b) the second proviso shall be omitted; (18) in rules 82·, 8'3 and 87, for the words "tax recovery commissioner", the words "chief commissioner or commissioner" shall be substituted; (19) in rule 85 for the words "if at any time after the issue of the certificate by the incometax officer to the tax recovery officer", the words clif at any time after the certiftcate is drawn up by the tax recovery oftlcer" shall be substituted; i (20) in rule 86,-(c) for sub-rule (1), the following lub-rule shall be 1ub-,tituted, namely:-"(1, an appeal from any original order palfsed by the tax recoverv oiftcer under tbis schedule, not being an 5 order which -is conclusive, shall lie to the chfef comm moner or commissioner"; (b) for sub-rule (4), the following sub-rule shall be sub-8tituted, namely:-ii (4) notwithstanding anything contained in sub-rule 10 (1), where a chief commissioner or commissioner is authorised to exercise powers as such in respeet of any area, then, all appeals against the orders passed before the date of melt authorisation by any tax recovery offtcerauthorlsed to exercise powers as such in respect of that area, or an area is which is in('luded in that area, shall lie to such chief commissioner or commissioner"; (~l) rule 89 shall be omitted; ceatiau·nee of certain pendinl proceed-- ings and power to remove duilc~ties (z?) in n11e 90 in sub-rule (1) for the words "tncome-tn ofticer" the words "tax recovery officer" shall be substituted; 20 (n) in rule 92, for the words ictax recovery commfs:rloners", tn two places where they occur the words "chief commissioners, commissioners" shall be substituted; (!4) after rule ~ tht' followitl~ rule- shan be inserted namely:-"94 all procf"edings for the re('overy of tax pending imme- 2s dfatelv before thp ('omin!! into force of the amendments to this schedule by the nirect tax yj!!\ws (amendment) act, 1987 shan be continued un~pr this schedule as amended by that act from the stage they h1'ld reached and for this purpose every certfflcate issued ov the income-tax officer under section 222 before 36 such amendment shan be deemed to be a certificate drawn ul' by the tax recovery officer unde'!" that section after such amendment anli if any difficulty arises in continuing the said proceedings the board may issue (whether bv way of modification not llft'ecting the !mbstllnce of' anv rule in this schedule 3s or otherwise) ~neral or !;pecial orders which appear to it to be necessary or expedient for the purpose of removing the dlfftculty" 1 15 in the income·tax act tlfter the ninth schedule the fo11owing &-hedule shall he inserted, namely:--0 insertion f tenth sclledule 'the tenth schedule rsee section 3 (5)] mootf'tca'l'ions subjf'ct to which thf provisions of this act saall aj'1'ly jlf cases wherf the previous rear in relation to the: as,c;essment year commencing on the 1st april 1989, r'p:ffrr'ftl to in section 45 3 (2), exceeds twflvf monthsdeftftt i;oa 1 in this schedule "tr:msltional previous year" means the period recbmed as the previous year for the assessment year commencing on the 1st day of april, 1989, in the manner specified in iub-section (2) of section 3 and, in a case where the proviso ta that sub-section applies, the longer or, as the case may be, the longest of the periods reckoned in the manner laid down in the said provi6o 5 2 in a case where the transitional previous year is longer than twelve months, the provisions of this act and the finance act of the relevant year shall apply subject to the modifications specified in rules 3, 4, 5 and 6 of this srhedule special provisions in a caae where the trmjbitional previous year is lodeer than twelve months modifications per· taining to monetary hmits, etc 10 3 the provu~lons of this act specified in column (1) of the table below shall be subject to the modification that the reference therein to the amount or amounts specified in the corresponding entry in column (2) of the said table, shall be construed as a reference to the said amount or amounts as increased by multiplying each such amount by a fraction of which the numerator is the number of months in the transitional previous year and the denominator is twelve: 15 20 provided that for the purposes of this rule and rules 5 and 8, where the transitional previous year includes a part of a month, then, if such part is fifteen days or more, it shall be increased to one complete month and if such part is less than fifteen days, it shall be ignored amount (2) provision of the act (1) rs 2s section iou) section 16 section ~z)(ii) section 37 aa) section 44aa(02)(i) and (iii) 30 section 44a8 - section 48(02) section 80c(i) 35 section 8oc{j)(d) section 8oc(4) 40 section 80f(z)(b) section 80l(z) 45 5,000 10,000 3,600 10,000 25,000 and 2, so, ()()() 40,00,000 and 10,00,000 10,000 6,000, 9,000 and 12,000 10,000 60,000 and 40,000 so,(loo 7,000 3,000 2,000 15,000 50,000 section 80l(z)-lst proviso section 80l(1) -2nd proviso section 80u stltiod 139a mod1~· ('st1on ln aection& 4 where the transitronal previous year comprises a period of eighteen months or more, then, subo-section (1) ot teetion 6 shall be subject to the modification that references therein to the periods of one hundred and eighty-two da)'s and ninety days shall be construed as reie-rences, res-pecuve\)', to the -penods of two hundred and s seventy-three days and one hundred and thirt!-tive day' modijf 1'&7/jpa /0 /"t'~,,1' (7/ deprcc'ia' tion '111ow ancp 5 w1jere the assessee's im:ome under the head "proli~ and fl/af if puuomr p? ,o?ou;:gpn'~ fijr 9 ,pebpd 0/ ~ modtbi or more is ln~/ut7'm m 0/5- /pt:i/ /htvm~ a7? a71!' j7zz:1opa&' prnl1lll year the allowance under clause (ii) of sub-section (/) of 6ectfon 10 32 in' respect of depreciation of buildings, machinery, plant or fur-niture calculated in the manner stated therein, shall be mcreued by multiplying it by a fraction of which the numerator is the num-ber of months in the transitional previous year and the denominator is twelve ' 15 modifi-cation in respect of rate of tax 6 the tax chargeable on the total income of the transitional pi'&-vious year shall be calculated at the average rate of tax on the amount obtained by multiplying such total income by a fraction of which the numerator is twelve and the denominato;r is the number of months in the transitional previous year, as if the resultant 20 amount were the total income power of board to grant relief 7 the board may, if it ('onsiders it desirable or expedient 10 to do for avoiding genuine hardship, by general or special order, grant appropriate relief' in any case or class of cases where the transitional previous year is longer than twelve monthl' 25 in~e of hard-ship 126 the following amendments (being amendments of a consequen-tial nature) shall be made in the irjcome-tax act, save as otherwlle provided, with effect from the 1st day of april, 1989, namely:-conse-quential amend· ments (1) in section 2, clause (3) shall be omitted with effect from the 1st day of april, 1988; 30 (2) in section 10, in clause (51), in sub-clause (iiia) t in the explanation, for the words, brackets and figures "the explanation to clause (iii) of sub-section (5) of section 11", the words, brackets and figures "clause (ii) of the explanation to rlause (viia) of sul-section (1) of section 36" shall be substituted; 35 (3) in section loa, after sub-section (7) and before the expzanation, the following sub-section shall be inserted, namely:- " (8) references in this section to any other provision of this act which· has been amended or omitted by the direct tax laws (amendment) act, 19s7 shall, notwithstanding such 40 amendment or omission, be construed, for the purposes of thtj section, as if such amendment or omission had not been made"j (4) in section 29, for the words, figures and letter "aeetiodi 3() to 43a", the words, figures and letter "sections 30 to 43b" shall be substituted; 45 (5) in section 32, in sub-section (2), the brackets and words " (or, if the assessee is a registered firm or an wlregistered firm assessed as a registered firm, in the assessment of its partners) , shall be omitted; "5 (6) in section 4o-a, in sub-section (2), in clause (a), the proviso shall be omitted; (7) in section 41, after sub-section (5), the following subsection shall be inserted, namely:-10 "(6) references in sub-section (3) to any other provision of this act which has been amended or omitted by the direct tax laws (amendment) act, 1987 shall, notwithstanding such amendment or omission, be construed, for the purposes of that sub-section, as if such amendment or omission had not been made"; is (8) in section 43a, in sub-section (1), for the words, brackets, figures and letter "in clause (iv) of sub-section (1) of section 35 or in sectioq 35a", the words, figures and letter "in section 3tia" snail be substituted; 20 (9) in section 44, for the words, figures and letter "sections 28 to 43a", the words figures and letter "sections 28 to 438" shall be substituted; 2s (10) in section 80 , for the words, brackets and figures "within the time allowed under sub-section (1) of section 139 or within such further time as may be allowed by the income-tax ojllcer,", the words, brackets and figures "in accordance with the provisions of sub-section (3) of section 1~9" shall be substituted; (11) in section 800,-30 (a) in sub-section (5), in clause (v), the words, brackets and figures "or is an institution approved by the central goy ernment for the purposes of clauae (23) of sectipn 10," shall be otditted; (b) expla1t4tion4 shall be omitted; (12) in section 80hha, in the explanation, for clause (4) the following clause shall be substituted, namely:- '(a) "rural area" means any area other than-35 40 (i) an area whjch is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last ',>recf'ding censua cf which the relevant figures have been published before· the ftrst day of the previoui ymi'; or (it) ar area witlrin such diltauce, not being mcte lbaa uteen kilometres from the local limit 0 01 any municipality cr tantollment board referred to in lub-clause (ii, as the central government may having relard to the stage of cievelopdlf:nt uf such area (includtng the ex-5 telu of, ~lnd scope for, urbanisation of such area) and otheo reievant collsidelations specify in this behalf by notification in the official gazt!tte;'; (13) in section 132, in sub-section (1), in the proviso and in subsection (la), the words and figures "notwithstanding anything con- 10 taided in section 121", shall be omitted with effect from the 1st day of apru, 1988; (14) in section 132b, in sub-section (1), in clause (iii), for the words "tbe income-tax oftlcer", wherever they occur the words "the assessinl ufficer or, u the erie may be, tax recovery o1iicer" shall 15 be substitl&ted; (15) in section 133a, in sub-section (6) for the words, brackets and figures "sub-section (1) and (2) of section 131", the words, brackets 8lld figures "sub-s,ection (1) of section 131" shall be sub-8tituted; 20 (16) in section 139, in sub-section (8), in clause (b), after the word o and figures "section 264", the words, brackets, figures and letter "or an order of the settlement commission lulder sub-section (4) of bection 246d" shall be inserted; (11) in seclion 144a,-25 (0) in sub-sect;oa (1), the brackets anei fi&ure "(1)" shall be omitted; (b) sub-section (2) shall be omitted; (13) in section 174,-(4) ill sub-aectiod (4),-30 (i) for the words, brackets ad figures "u a return under sub-hct1od (2) of section 138", the wol'da, brackets and figures "as a return under clauie (i) of suhection (1) of section 142" shall be substituted; (ii) for the worda, brackets anei figures "a dotice ihued 35 wlder sub-section (2) of section 139", the words, brackets and figures "a notice issued under clause (i) of lub-section (1) of section 142" shall be substituted; (b) in sub-section (6), for the words, brackets and figures "sub-lection (2) of section 139 or sub-section (1) of', wherever 40 they oceur, the words, brac:ketll and figures "clause (i) of subaecbod (1) of section 142 or" shall be substituted; (19) in section 176-(4) in aub-section (5), for the words, brackets and figures udder sub-lection (2) of section 139", wherever they occur, the 45 words, brackets and figures "under clause (i) of sub-lec:tion (1) of ii!cium 142" iha11 be lubstituted; , (rb) in sub-section (7) for the words, brackets and sgares "sub-section (2) of section 139 or sub-section (1) of", wherever they occur, the words, brackets and fi~s "clause (i) of sub-eection (1) of section 142 or" shall be substituted; 5 (20) in section 199, the brackets, words, ftguresand letter "(~-eluding a provisional assessment under section 141a), if any," shall be omitted; (21) in section 219, the proviso shall be omitted; (22) section 234 mall be omitted: 10 (23) in section 253 in sub-section (1), in clause (a), after the wom and ftgures "section 154" the word figures and letter "section 246a-shall be inserted; (24) in section 276cc for the words brackets and figures "8ubsectron (2) of section 139" the words, brackets and ft~es "clause 15 (i) of sub-sectlon (1) of section 142" shan be substituted; (25) in section 279 in sub-section (3) for the words brackets and letters "clauses (a), (b), (e) (d) and (e)" the words brackets and letters "c11\uses (a) to (g)" shall be substituted with ~ect from the 1st day of april 1988: 20 (26) in section 288, in sub-section (4), in clause c'jl, the words, brackets and figures "clauses (i) and (ii) of sub-section (1) or' shan be omitted; (27) in the first schedule in tille 5 in clause (al for the words, figures and letter "sections 30 to 43a to the words, ftgures and letter "sections 30 to 43b" shall be substituted; (28) in the third !=khedule for the word!; "income-tax officer", the words "assessing officer or tax recovery officer" shall be substituted f - chapi'er m amendments to the wealth-tax act, 1957 3027 of 1957 127 in the wealth-tax act ]957 (hereafter in this chapter referred to as the weolth-tax act) save as othprw1c;", expressejv provided in this act and unless the context ntherwi!;e rpf11lires refprence tn anv authorftv specified in column (1) of the tahle h010w l;hllll be suh~tltuted with 35 effect 'from the 1 st day of april 1988 hv references to the authority or authorities specified in the correspondin~ ('ntry in column (2) of the said table, and sucll consequential change, as the rules of grammar may require; shallalao be made: -__---__------------------------------------------------------------ director of inspection director-general or director s deputy director of inspection deputy director assistant director of jnspection assistant director commissioner or commissioner of wealth-tax chief commissioner or commis!lioner 10 tnq,ecting a!!!;itrtant'commi!l!:ioner or in~ing deputy commi!lsioner a!:!:istant commissioner of wealth-tax ap'tl"'llete assi!:tant commissioner, de])uty "commi~!lioner (appeals, assessing officer wealth-taxofticcr inspector of wealth-tax inspector of !ncome-tax; -------------------- provided tb'tt notbin!! contained in thi'l !lef'tion "halt aodlv to the 15 references to "commissioner" occurrin~ in sections 220, 24 and 25 128 in section 8 of the wealth-tax act,-amadli"ent cd mctiog2 (i) clause (a) shall be omitted; (li) clause (ca) shall be re-lette1'e~ as clause (em and befote that clause as so re-lettered the following clause shall be fngerted 20 namely:-i '(ca) "asse!'!llinll officer" means the a!!si~l'lnt commi!lsioner or the tncome-tax officer who is vested with the relevrnt iu'ri!'!~~(!tion by virtue of directions or orders issued under sub-seetfon (1\ or sub-section (2) of section 120 or any other p,,,vision of the 25 income-tax act which applv for the put'1)()ses of wel!tth-tax under section 8 of this act, and also the oetrutv commis~oner won", is directed under clause (b) of sub-section (4) of the said seetfon 120 to exercise or perfonn all or any of the nowers anti fund'fol'" conferred on 'or assigned to the assessing oft\cer under that act:': 30 (iii) clauses (g), (gg) (hb), (k) m and (in) shan be omitted: (i1') for clause (h), the following clause shall be substituted, namely:-i '(h) "companv" shall have the meanin~ assigned to it ift clause (17) of section 2 ,of the income-tax act;'; 35 (v) after clause (7b) the following clause shall be inserted namely:-i - , c (ie) "maximum mar~nal ·rate·' means the rate of wealt1t-tas' applieable in relation to the highest slab of wealth, in the cue af an individual as specified in part i of schedule 1;·; 040 (vi) in clause (q), clause (i) of the proviso shall be omitted; (vii) for clause (8), the following clause shall be substi4-uted, namely:-s '(8) the expressions "chief comm;9s1nner" "director-general", "commissioner", "commissioner (appeals)", "director", "deputy commissioner", "depu,ty commissioner (appeals)", "assistant commissioner", "income-tax officer", "inspector of incometax" and "tax recovery officer" shall have the meanings resnectively assigned to them under section 2 of the income-tax act' amend· ment of section 3 10 129 in section 3 of the wealth-tax a('t for the wl')rds "subject to the other provisions contained in this act", the words and brackets "subject to the other provisions (including provisions for the levy of additional wealth-tax) contained in this act" shall be substituted 130 in section 5 of the wealth-tax act, with effect from the 1st day is of april, 1988,-amendment of iection 5 (i) in sub-section (1), after clause (xxiv), the following clause shall be inserted, namely:-"(xriva) units of a muttual fund specified under clause (23d) of section 10 of the income-tax act;"; 20 (it) in bub-section (ia), after the brackets figures "(xxiv)", the brackets, figures and letter "(xxiva)" shall be inserted 131 for sections 8, 9, 10 and 11 of the wealth-tax act, the follow;ng se<:tions shall be substituted, namely,-c;ubstitution of new sections for icctions 8, 9, 10 and 11 25 wealth-tal authoritiel and their jurisdiction 30 "8 the income-tax authorities specified in section 116 of the income-tax act shall be the wealth-tax authorities for the purposes of this act and every such authority sha~l exercise the powers and perform the iunctions of a wealth-tax authority under this act in respect of any individual, hindu undivided family or company, and for this purpose his jurisdiction under this act shall be the same as he has under the income-tax act by virtue of orde-s or "lirecti"ns is<:ued u"der section 120 of that act (including orders or directions assigning concurrent jurisdiction) or under any o~her provision of that act 3s explanation-for the purposes of this section, the wealth-tax authority having jurisdiction in relat"oo to a person wh'1 is not an assessee within the meaning of the income-tax act shall be the wealthtax authority having jurisdiction in respect of the area in which that person resides 40 9 section 118 of the income-tax act and any nothication issued thereunder shall apply in rela:ion to the cont-ol of wealth-tax au·herities as they apply in relation to the control of the c'1rresponding income-tax authorities, excep+ to the extent to which :he board may, by notification in the offici a! gazette, otherwise direct in respect of any wealth-tax authority instruc· tions to subordinate authorities 10 (1) the board may, from time to time, issue such orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper administration of this act, and such authorities and all other persons employed in the execution of this act shall observe and follow such orders, instructions and directions of the board:' 5 provided that no such orders, instructions or directions shall be lssued-(4) so as to require any wealth-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or 10 (b) so as to interfere with the discretion of the deputy commissioner (appeals) or commissioner (appeals) in the exercise of his appellate functions (2) without prejudice to the generality of the foregoing power,-(a) the board may, if it considers it necessary or expedient 15 so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections 16, 17, 18 and 35 or otherwise), general or special orders in respect of any class of cases, setting forth directions or instruc- 20 tions (not being preiudidal to assessees) as to the guidelines, principles or procedures to be followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or the initiatinn of procee-tin~ fot' the imposition of penalties and any such order may, if the board is of opinion that it is necessary 25 in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) the board may, if it considers it desirable or expedient so to do for avoiding ~nuine hardship in any case or class of cases, by ,:teneral or special (')i'd~r authori~p ~nv wealth-tax authority, 30 not beinl! a deputv commi!';gioner (anne~l!';) or commissioner (anoe::tls), to admit rn apnlicatio1'1 nr c'lr;m f," anv exemption deduction :refunti or any other relief' 111"1tier thi~ act after the expirv of the neriod s~ifipd bv 0'1' li"d~r this act for makin~ such application or daim !'lnd deal with the same on merits in 3s accordance with law 11 (1) the provisions of sections 124 and 127 of the income-tax act shall so far as may be, annlv for the puroo!'le!; of this act as they apply for the purposes of the y"come-tax act, subject to the modifications specified in sub-section (2) 40 jurisdiction of assessing officers 8dd power to transfer c3iei (2) the modifications referred to in sub-section (n shall be the following, namely:-(a) in section 124 of the income-tax act,-(i) in sub-section (3), references to the provisinns of the income-tax act shall be constnled as references to the corres- 45 pondfng provisions of the wealth-tax act; (ii) sub-section (5) shall be omitted: 5 (b) in section 127 of the income-tax act, in the explanation below sub-section (5), references to proceedings under the incometax act shall be construed as including references to proceedings under the wealth-tax act" 132 sections 8a, 8aa, sb, 9a, loa, lla, llaa, llb, 12 and 13 of the omlssiod wealth-tax act shall be omitted of sections 8a8aa hb9a loa lla llaa,l1b 12 and 13 133 in section 14 of the wealth-tax act,-amend ment of ie::-tion 14 (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-10 '(1) every person, if his net wealth or the net wealth of any other person in respect of which he is assessable under this act on the valuation date exceeded the maximum amount which is not chargeable to wealth-tax, shall, on or before the due date, furnish 15 a return of his net wealth or the net wealth of such other person as on that valuation date in the prescribed form and verified in the prescribed manner setting forth particulars of such net wealth and such other particulars as may be prescribed expzanation-in this sub-section, "due date" in relation to 20 an assessee under this act shall be the same date as that applicable to an assessee under the income-tax act under the explanation to sub-section (1) of section 139 of the income-tax act (2) notwithstanding anything contained in any other provision of this act, a return of net wealth which shows the net 25 wealth below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished: provided that this sub-section shall not apply to a return furnished in response to a notice under section 17'; (b) sub-section (3) shall be omitted 30 134 for section 15 of the wealth-tax act, the following section shall be substituted, namely:-substitution of new section for sec tion 15 return after due dale and amendment of return 35 "15 if any person has not furnished a return within the time allowed under sub-section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished a ;return discovers any omission or wrong statement therein, he may furnish a retnrn or a revised return, as the case may be, at any time before the expiry of one year tram the end of the relevant assessment year or before the completion of the all8llment, whichever i earlier: provided that-(a) where such return or revised return relates to the asses-sment year commencing on the 19t day of april, 1987, or any earlier assessment year, it may be furnished at any time up to 5 and inclusive of the 31st day of march, 1990 or before the completion of the assessment, whichever is earlier; (b) where such return or revised return relates to the assessment year commencing o~ the 1st day of april, 1988, it may be furnished at any time up to and inclusive of the 31st 1'" day of march, 1991 or before the completion of the assessment, whichever is earlier" 135 in section 15a of the wealth-tax act,-amend meat lectioa ua (i) for clause (a), the following clause shall be sub8t1tuted, name1y:-"(a) in the case of an individual,-15 (i) by the individual himself; (ii) where he is absent from india, by the individual himself or by some person duly authorised by him in this behalf; (iii) where he is me'!ltally incapacitated from attending to his affairs, by his guardian or any other person competent 20 to act on his behalf; and (iv) where, for any other reason, it is not possible for the individual to sign the return, by any person duly authorised by him in this behalf: prclvided that in a case referred to in sub-clause (;i) or sub- 2s clause (iv), the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;"; (ii) to clause (c), the following provisos shall be added, namely:-"provided that where the company is not resident in india, 30 the return may be signed and verifted by a person who· holds - valid power of attorney £rom such company to do so, which shall be attached to the return: provided further that,-(a) where the company is being wound up, whether under the orders of the court or otherwise, or where any person baa been appo1nted as the reeeiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178 of the income-tax act; (b) where the management of the company has been taken 40 over by the central government or any st~te government under any law, the return of the company shall be signed and verified by the principal officer thereof" 136 for section 15b of the wealth-tax act, the following section shall substlbe substituted, namely: -tutioa of new section for section 158 sell assessment s 10 "15b (1) where any tax is payable on the basis of any retum furnished under section 14 or section 15 q1" in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this act fq1" any delay in flll'llishing the return, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest explanation-where the amount paid by the assessee under this bub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest 15 payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable (2) after the regular assessment under section 16 has been made, any amount paid under sub-section (l) shall be deemed to have been paid towards such regular assessment 20 (3) if any assessee fails to pay the whole or any part of such tax 01' interest or both in accordance with the provisions of sub-section (1), he shall, without prejudice to any other consequences which he may incur, be deemed to b~ an assessee in default in respect of the tax or interest or both remainmg unpaid and all the provisions of th1s 25 act shall apply accordingly" 137 section 15c of the wealth-tax act shall be omitted omission of section lsc 138 for section 16 of the wealth-tax act, the following section shall be substituted, namely:-subltitutioa of new ~ for section 16 a- mont go "16 (1) (a) where a return has been made under section 14 or section 15 or in response to a notice under clause (i) of suj>section (4),-(i) if any tax or interest is found due on the basis of such return after adjustment of any amount paid by way of tax or interest, an intimation shall be sent to the assessee specifying 35 the sum so payable, and such intimation shall be deemed to be a notice issued under section 30 and all the provisions of this act shall apply accordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee: provided that in computing the tax or interest payable by, or :refundable to, the assessee, the loll 0 wing adjustments shall be made in ti1e net wealth declared in the return, namely:-(i) 8l1y aritizmetkal errors in the return, accounts or documents accompanying it shall be rectified; 5 (ii) any exemption or deduction, which, on the basis of the information available in such return accounts or documents, is , pritn4 facie admissible but which is not claimed or made in the return, shall be allowed; (riii) any exemption or deduction claimed or made in the j 0 return, whicii, on the basis of the information available in such return, accounts or documents, is prima facie inadmissible, shall be disallowed; i (b) where as a result of an order made under section 17 or secti~n 23 or section 24 or section 25 or section 27 or section 29 or section 35 or any order of the wealth-tax settlement commission under sub-section 15 (4) of section 22-d relating to any earlier assessment year and passed subsequent to the filing of the return referred to in clause (a), there is any variation in the exemption or deduction claimed or made in the return, and as a result of which,-20 (i) if any tax or interest is found due, an intimation shall be sent to the assess~ specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 30 and all the provisions of this act shall apply accordingly, and 25 (ii) if any refund is due, it shall be granted to the assessee: provided that an intimation for any tax or interest due under this clause shall not be sent after the expiry of four years from the, end of the financial year in which any such order was passed (2) in a case referred to in sub-section (1), if the assessing offi cer considers it necessary or expedient to €nsure that the assessee has 30 not understated the net wealth or has not under-paid the tax in any manner, he shall serve on the assessee a notice requiring him, oil a date to be specified therein, either to attend at the office of the ,auess ing officer or to produce, or cause- to be produced there, any evidence on which the assessee may rely in support of the return: 35 provided that no notice under this sub-section shall be served on the assessee after the expiry of the financial year in which the return is furnished or the expiry of six months from the end of the month in which the return is furnished, whichever is later (3) on the day specified in the notice issued under sub-section 40 (2) or as soon afterwards as may be, after hearing such evidence lui the assessee may produce and such other evidence as the assessing officer may require on specified points, and after taking into at:-count all relevant material which he has gathered, the assessing officer shall, by order in writing, assess the net wealth of the asses- 45 see ,and determine the sum payable by him on the basis of such as ment 5 (4) for the purposes of making an assessment under this act the assessing officer may serve, on any person who has made a return under section 14 or section 15 or in whose case the time allowed under sub-section (1) of section 14 for furnishing the return has expired, a ngtice requiring him, on a date to be specified therein,-10 (i) where such person has not made a return before the end of the relevant assessment year to furnish a return of his net wealth or the net wealth of any other person in respect of which he is assessable under this act on the valuation date, in the prescribed form and verified in the prescribed manner, setting forth the particulars of such net wealth and such other particulars as may be prescribed, or (ii) to produce or cause-to be produced such accounts, re· cords or other documents as the assessing officer may require 15 (5) if any person,-(a) fails to make the return required under sub-section (1) of section 14 and has not made a return or a revised return under section 15, or (b) fails to comply with all the terms of a notice issul"d 20 under sub-section (2) or sub-section (4), the assessing officer, after taking into account, all relevant material which he has gathered, shall, after giving such person an op rortunity of being heard, estimate the net wealth to the best of hia judgment and determine the sum payable by the person on the basis 25 of such assessment: provided that such opportunity shan be given by the assessing officer by serving a notice calling upon the person to show cauae, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: 30 provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-seetion (4) has been issued prior to the making of the assessment unc!er this sub-sectign" 139 in section 17 of the wealth-tax act-, amend· moat of ioc> tioil 17 ca) for sub-section (1), the fol1owin~ sub-sections shall be substituted, namely:-35 40 ii (1) if the assessing officer, for reasons to be recorded by him in writing, is of the opinion that the net wealth chargeahle to tax in respect of which any person is assessable under thi! act has escaped assessment for any assessment vear (whether by reason of under_assessment or assessment at too low a rate or otherwise), he may, subject to the other provisions of tht 1ile!ction and section 17a, serve on such person a notice requiring him to fumish within such period, not being less than thirty days, as may be specified in the notice, a retum in the prescribed form and verified in the prescribed manner setting forth the net wealth in respect of which such person is ast;essable 81 5 on the valuation date mentioned in the notice, along with such other particulars as may be required by the notice, and may proceed to assess or reassess such net wealth and also an, other net wealth chargeab1e to tax in respect of which such person is assessable, which has escaped assessment and which comes to his notice subsequently in the course of the proceed- 10 ings under this section for the assessment year concerned (hereafter in this section referred to as the relevant assessment year), and the provisions of this act shall, so far as may be, apply as if the return were a return required to be furnished under 15 section 14: provided that where an assessment under sub-section (3) of section 16 or this section has been made for the re~evant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any net wealth chargeable to tax has escaped assessment 20 for such assessment year by reason of the failure on the part of the assessee to make a return under section 14 or section 15 or in response to a notice issued under sub-section (4) of section 16 or this section or to disclose fuby and truly all material facts necessary for his a~sessment for that assessment year ' 25 erpla1tatio1t-production before the assessing officer of account books or other evidence from which material evidence could with due diligence have been discovered by the assessing officer will not necessarily amount to disclosure within the meaning of the foregoing proviso 30 (ia) no notice under sub-section (1) shall be issued for the relevant assessment year,-3s (a) in a case where an assessment under sub-section (3) of section 16 or sub-section (1) of this section has been made for such assessment year,- (i) if four years have elapsed from the en1 of the relevant assessment vear, unless the case fal1s under subclause (ii) or sub-clause (iii); (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment 40 year, unless the net wealth chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees flve lakhs or more for that year; (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, 4s unless the net wealth chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees ten lakhs or more for that year; (b) in any other case,-(i) if four years have elapsed from the end of the relevant assessment year, unless the case falla under subclause (ii) or sub-clauae (iii); 5 (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the net wealth chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees two lakhs and fifty thousand or more far that year; 10 (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, unless the net wealth chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees five lakhs or more for that year 15 explanation-for the purposes of sub-section (1) and subsection (la), the following shall al~ be deemed to be cases where net wealth chargeable to tax has escaped assessment, namely:-(a) where no return of net wealth has been furnished by the assessee althou~h his net wealth or the net wealth of 20 any other person in respect of which he is assessable under this act on the valuation date exceeded the maximum amount which is not charge:lble to wealth-tax; (b) where a return of net wealth has been furnished by the assessee but no assessment has been made and it is noticed 25 by the assessing officer that the assessee has understated the net wealth or has claimed excessive exemption or deduction in the return (1b) (a) in a case where an assessment under sub-section (3) of section 16 or sub-section (1) of this section has been 'made 30 for the re1evant assessment year, no notice shall be issued under sub-section (1) except by an assessing officer of the rank of assistant commissioner or deputy commissioner: provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued un-3s less the chief commissioner or commissioner is satisfied, on the reasons recorded by the assessing offieer aforesaid, that it is a fit case for the issue of such notice, (b) in a case other than a case falling under clause (a), no notice shall be issued under sub-section (1) by an assessing 40 officer, who is below the rank of deputy commissioner, aftei the expiry of four years from the end of the relevant assessment year, unless the deputy commissioner is satisfied, on th~ reasons recorded by such assessing officer, that it is a fit case for the issue of such notice"; (b) in sub-section (2), in the opening par$aph, the words &lot by a court in any proceedings under any other law" shall be added at the end 140 in section 17a of the wealth-tax act,-ammcl meat of iocdod 17a (4) for sub-sections (1) and (2), the following sub-sections shall 5 be substituted, namely:-"(1) no order of assessment shall be made under section 16 at any time after the expiry of two years from the end of the assessment year in which the net wealth was first assessable: provided that where the net wealth was first assessable in 10 the assessment year commencing on the 1st day of april, 1985, or the 1st day of april, 1986, such assessment may be made on or before the 31st day of march, 1990 (2) no order of assessment or reassessment shall be made under section 17 after the expiry of two years from the end of the is financial year in which the notice under sub-section (1) of that section was served: provided that,-(i) where the notice under clause (4) of sub-section (1) of section 17 was served during the financial year com- 20 mencing on the 1st day of april, 1985, or the 1st day of april, 1986 such assessment or reassessment may be com· pleted on or before the 31st day of march, 1990; (ii) where the notice under clause (b) of sub-section (1) of section 17 relates to the assessment for the assessment 25 year commencing on the ] 9t day of april, 1985, or the 1st day of april, 1986, such assessment or reassessment may be completed on or before the 31st day of march, 1990 or the expiry of two years from the end of the financial year in which such notice was served, whichever is later 30 explanation-references to section 17 in the proviso shall be construed as references to that section as it stood before amendment by the direct tax laws (amendment) act, 1987"; (b) in sub-section (3) ,-(i) for the words "four years", the words "two years" shad 35 be substituted; (ii) the following proviso shall be inserted at the end, namely:-"provided that where the order setting aside or cancelling an assessment was passed during the financial year 40 commcndng on the 1st day of april, 1985, or the 1st day of april, 1986, the order (if fresh assessment mny be made on or before the 31st day of march, 1990" 141 mter section 17a of the wealth-tax act, the following section hall be inserted, namely:-ln8ertlod of new iection 11s 5 interest for de· faults in furnishing return of net wealth '17b (1) where the retum of net wealth for any assessment year under sub-section (1) of section 14 or section 15, or in response to a notice under clause (i) of sub-section (4) of section 16, is furnished after the due date, or is not furnished, the ,assessee shall be liable to pay simple interest at the rate of two per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,-10 (ei) wh~e the return is furnished after the due date, ending _ the date of furniahing of the return, or (b) where no return has been furnished, ending on the date of completion of the assessment under sub-section (5) of section 16, liltit 15 on the amount of tax payable on the net wealth as determined on regular assessment ; !i! ezpzelnation l-in this section, "due date" means the date specified in sub-section (1) of section 14 as applicable in the case of the assessee 20 e~lanation 2-in this sub-section and sub-section (3), "tax payable on the net wealth as determined on regular assessment" shall not include the additional wealth-tax, if any, payable under section lsd explanation 3-where, in relation to an assessment year, ad assessment is made for the first time under section 17, the assessment so made shall be regarded as a regular assessment for the purposes of this section (2) the interest payable under sub-section (1) shall be reduced by the interest, if any, paid under section 15b towards the interest chargeable under this section 30 35 (3) where the return of net wealth for any assessment year, / required by a notice under sub-section (1), of section 17 issued after the completion of an assessment under sub-section (3) or sub-section (5) of section 16 or section 17, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable to pay simple interest at the rate of two per cent for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time allowed as aforesaid, and,-40 (a) where the return is furnished after the expiry of the time aforesaid, ending on the date of furnishing the return; or (b) where no return has been furnished, ending on the date of completion of the reassessment under section 17, on the amount by which the tax on the net wealth determined 011 45 the basis of such reassessment exceeds the tax on the net wealth as determined on the buis of the earlier amel8!nent aforesaid explanatio7t-in this sub-se~tion, "tax on the net wealth determined on the basis of the r~assessment under section 1'7" shan not include the additional wealth-tax, if any, payable under section isd (4) where, as a result of anei'ciler under section 23 or section 24 or ection 25 or section 27 or section 29 or section 35 or any order 5 of the wealth-tax settlement commissione under sub-section (4) -of section 22d, the amount of tax on which interest was payable under this section has been increased or reduced, as the case may be, the intere5t shall beidcreased or red1llced accordingly, and,-(i) in a case where the interest is increased, the assessing 10 oftlcer shall serve on the assessee a notice of demand in the prescribed form speeifying the sum payable,and web notice of demand shall be deemed to be a notice under section 30 and the provisions of this act shall apply accordingly, and (ii) in a case where the interest is reduced, the excea is interest paid, if aqy, s,1aal1 be i'8funded (5) the provisions of this section shan apply in tellpect of assessments for the asses$ment year commencing on the 1st day of april, 1989 and subsequent assessment years' 142 for sections 18 and 18a of the wealth-tax act, the following 20 sections shall be substituted, namely:-substitution of new sections for teetiodi 18 bd4 18a penalty for failure to comply with noticea '18(1) if the a88esmg '()fficer, in 'the course of any proceedings under this act, -is satisfted that any person has failed to comply with the notice under sulhlection (2) or sub-section (4) of section 16, the assessing officer may, by order in writing, direct that such person 25 shall p~y, by way of penalty, a sum which shall not be less than one thousand rupees but which may extend to twenty~five thousand rupees for each such failure: hovided that-(a) no penalty shall beimposable under this section, if the 30 person proves that there was reasonable cause for the failure referred to in this sub-section; (b) no order imposing a -penalty under this section shall be made-(i) by the income-tax officer, where the pemalty ~ceeds 35 ten thousand rupees; (ii) by the asaistant commissioner, whepe the penalty exceeds twenty thousand rupees, except with the prior approval of the deputy commissioner ('> !no order shall be made under sub-section (1) unless the 40 penon concerned has been heard, or has been given a reasonab~ opportunity of being imaard (8) no order impaling a penalty udder sub-jection (i) shall be passed after the expiry of the financial year in which the proceedinp, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in 5 whirh action for imposition of penalty is initiated, whichever period expires later explanation-in computing the period of limitation for the purposes of this section,-(i) any period during which the immunity granted under 10 section 22h remained in force; (ii) the time taken in giving an opportunity to tbe assessee to be re-heard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction '15 of any court, lhall be ezcluded 18a (1) if any person,-20 (a) being legally baand to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a wealth-tax authority in the exercise of his powers under this act; or (b) refuses to sign any statement made by him in the course of any proceedings under this act, which a wealth-tax authority may legally require him to sign; or 25 peultj tor failure to adlwer qua tiodl, ii statementa, fwid1ib information, allow inspec:-tions eic (c) to whom a summons is issued under sub-section (1) of section 37 either to attend to give evidence or produce books of account or other documents at a certain place and time, omits to attend or produce the books of account or documents at the place and time, 30 he shall i¥ly, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure: provided that no penalty shall be imposable under clause (c) if the person proves that there was reasonable cause for the said failure 35 (2) if a person fails to furnish in due time anyatatement or information which such person is bound to furnish to the assessing officer under section 38, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failure continues: 40 provided that no penalty shall be imposable under this sub-section if the person proves that there was reuonable cause for the said failure (3) any penalty imposable under sub-section (1) or sub-section ,(2) shall be imposed-4s (a) in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the couiw of any proceeding before a wealth-tax authority not lower in rank tlum a deputy director or a deputy commissioner, by suoh wealth-tax authority; (b) in any other case, by the deputy director or the deputy commissioner 5 (4) no order under this section shall be passed by any wealth· tax authority referred to in sub-section (3) unless the person on whom the penalty is proposed to be imposed has been heard, or has been given a reasonable opportunity of being heard in the matter, by such 10 authority ' i,; '!t ezplanation-in this section, "wealth-tax authority" includes a director general, director, deputy director, 'assistant director and a valuation offi::er while exercising the powers vested in a court under the code of civil procedure, 1908, when trying a suit in respect 'of 1901 of the matters specified in sub-section (1) of section 37' is 143 in the wealth_tax act, after section l8c the following chapter iha1l be inserted, namely:~ ''chap1'er !vb charge of additional wealth-tax in catain casbb18d (1) where, in the case of any person, the net wealth 20 determined in the regular assessment for any assessment year (hereafter in this section referred to as assessed net wealth) exceeds the net wealth declared in the return of net wealth furnished by such person for that assessment year (hereafter in this section referred to as returned net wealth) by any amount, the assessing 2s officer shall make an order in writing that such person shall, apart from the sum determined as payable by him on the basis of the asst!&sment under section 16, be liable to pay, by way of additional wealth-tax in respect of the said assessment year, as sum calculat- '" ed on such excess amount at the rate of three per cent 30 (2) for the purposes of sub-section (1) ,-(a) where such person has furnished two or more returns of net wealth for the same assessment year, the net wealth declared in the return furnished last before the tervice of a not1ca udder sub-section (2) of section 16 on such person shall be treated u 3s the returned net wealth; (b) where such person fails to furnish the return of net wealth in respect of any assessment year and the assessment for that year is made under sub-section (5) of section 16, the returned net wealth shahl! be taken to be nil; 40 (c) where such person faus to fumish a return of net wealth for any assessment year under section 14 or section 15, but furnishes such return after he is served with a notice under section 17, the returned net wealth be taken to be "n : ••• 1· " (3) where, as a result of an order under aection 17 or hction 28 4s ' or section 24 or section 25 or section 27 or section 29 or section 35 or any order of the wealth-tax settlement commission under sub-section (4) of section 220, the amount on which the additional wealth-tax is payable under sub-section (1) has been increased or reduced, as the case may be, the additional wealth-tax shall be increased or reduced accordingly, and,-5 (i) in a case where the additional wealth-tax is inc=reased the assessing officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 30 and the provisions of this act shall apply accordingly; i () (ii) in a case where the additional wealth-tax is reduced, the excess amount paid, if any, shall be refunded (4) the chief commissioner or commissioner may, in his discretion, whether on his own motion or otherwise, waive or reduce the amount of additional wealth-tax payable under sub-section (1) i i by any person, if he is satisfied that the whole or, as the case may be, any part of the excess amount referred to in that sub-section is attributable to any amount added or disallowed in computing the assessed net wealth, as a result of the rejection 6f any explanation (by way of interpretation of any provision of this act or otherwise) 20 offered by such person, if such explanation is bona fide and all the facts relating to the same and material to the computation of the assessed net wealth have been dis::loscd by him: provided that-(i) where an appeal before the deputy commissioner 25 (appeals) or commissioner (appeals) or the appellate tribunal has also been filed by the assessee against the order of assessment, the petition for waiver or reduction of the amount of additional wealth-tax can be filed by the assessee only after the decision on such appeal; 30 (ii) the petition for waiver or reduction of the amount of additional wealth-tax shall be accompanied by a fee of one hundred rupees (5) where in the course of a search under section 37a, the assessee is found to be the owner of any money, bullion, jewellery 35 or other valuable article or thing (hereinaft~r referred to as assets) and the assessee claims that such assets represent or form part of his net wealth-(a) on any valuation date falling before the date of the search, but the return in respect of the net wealth on such date 40 has not been furnished before the date of the search or where such return has been furnished before the said date, such assets have not been declared in such return; or (b) on any valuation date falling on or after the date of the search, 45 then, notwithstanding that such assets are declared by him in any return of net wealth furnished on or after the date of the search, the value of such assets shall not, for the purposes of liability to the additional wealth-tax under sub-section (1), be treated as forming part of the returned net wealth, unless-50 (i) such assets are recorded-(a) in a case falling under ~li)usei, (4), before the date of the search; and ' (b) in a case falling udder clauie (b), ad or before· the date of the search, in the books of account, if any, maintained by him or such assets are otherwise disclosed to the chief conuni5sioner or commissioner before the said date; or (ii) the assessee, ill the course of the searcb, makei a state-meat under sub-section (4) of section 37a that any mooey, bul-jio!3, jewejlery or other valuable article or thing found in his pas' session or under his control forms part of his net wealth whicb has not been disclosed so far in his return of net wealth to be 10 furnished before the expiry of the time specifi~ in sub-section (1) 'of section 14, and also specifies in the statement the manner in which such net wealth has been acquired and pays the tax together with interest, if any, in respect fo such net wealth (6) the additional wealth-tax payable under this section shall 15 not be idcluded in the amo\lnt of tax payable on the net wealth a's determined or regular assessment, for the purposes of section 17b" l~ in section 21a of the wealth-tax act,amend· medl of iectiod 2ja (ii) in clause (i), for the words, brackets and figures "any person referred to in sub-section (3) of section 13 of the income-tax act", the 30 words "any interested person," shall be substituted; (b) in clause (ii), for the words, brackets and figures "any person referred to in sub-section (3) of section 13 of the said act, or", the wg!'ds "any interested person," shan be substituted; (c) clause (iii) shall be omitted; 25 (d) in the first proviso, for the words, brackets and figures "any pers~ ,referred to in sub-section (3) of section 13 of the income-tax act", the words "any interested person" shall be substituted; (e) in the second proviso,-(i) for the 'words, brackets and figures "any person referred 30 to in sub-section (3) of section 13 of the income-tax act has a substantial interest as provided in explanation 3 to that section", the words, figures, brackets and letter "any interested person baa a substantial interest as provided in explanation 3 below subseetion (4) of section 80f of the income-tax act" shall be substi- 35 tutectj (it) for the words, brackets and figure "any person referred to in the aforesaid sub-section (3) ", the words "any interested person" shall be substituted; (f) in the third proviso,-40 (i) for clause (0), the following clause shall be substituted 1i8mely:-- (a) in the case of any trust or institution of national importance notified under clause (d) of sub-section (1) of section 80f of the income-tax act,-4s (i) the provisions of clause (i) and clause (ii) shall aot apply; uid (ti) the other provisions of this section shall applj with the modification that for the words "at the maximum marginal rate", the words and figures "at the rates specified in part i of schedule i in the case of an individual" shall be substituted; '; s (ti) in clause (b), for the words, brackets and figures "claumi (i) to (iii)", the words, brackets and figures "clauses (i) and (ii)" shall be substituted; (g) in the explanation, for clauses (a) and (aa), the followinr 10 clauses shall be substituted, namely:-'(a) the expression "interested person" shall have the meaning assigned to it in clause (a) of explanation 1 below sub-section (4) of section 80f of the income-tax act; (ab) any part of the property or income of a trust shall be ' u deemed to have been used or applied for the benefit of any interested person in every case in which it can be so deemed to have been used or applied within the meaning of clause (e) of sub-section (3) of section 80f of the income-tax act at any time during the period of twelve months ending with the relevant 20 valuation date;' i ajded6 mentof mctioa 2laa 145 in section 21aa of the wealth-tax act, in sub-section (1), for the portion beginning with the words "purposes of this act" and ending with the words "beneficial to the revenue", the words "purposes of this act and at the maximum marginal rate" shall be substituted 146 in section 23 of the wealth-tax act,-2s (a) in sub-section (1),-ameddmentot aection 23 (i) for clause (d), the following clause shall be substituted, namely:-30 (d) objecting to any penalty imposed by the assessing officer under section 18 as it stood immediately before the 1st day of april, 1989 or under section 18, as amended by the direct tax laws (amendment) act 1987; "; (ii) clause (i) shall be omitted; (b) in sub-section (1a) for clauses (b), (c) and (d), the fol-3s lowing clauses shall be substituted, namely:-h(b) objecting to any penalty imposed under clause (e) of sub-section '(1) of section 18 as it stood immediately before the 1st day of april, 1989 in respect of any assessment year commencing on the 1st day of april 1988 or any earlier 040 assessment year where such penalty has been imposed with the previous approval of the deputy commissioner under sub-section (3) of that section; or (c) objecting to any/ assessment or order referred to clause (a) to (h) (both inclusive) of suh-section (1), where 9ueh ulessment or order has been made by the deputy commissionet" in exercise of the powers or functions conferred on or assigned to him under section 8 or section 11; or (b) objecting to any penalty imposed ,by the deputy director or the deputy commissioner under section 18a"; 5 '(c) for sub-sections (lb), and (tc), the following sub-section shall be substituted, namely:-"(lb) notwithstanding anything contained in sub-section (1), the board or the director general or the chief commissio-, ner if so authorised by the board, may, by order ,in writing, 10 transfer any appeal which is pending before a deputy com_ missioner (appeals) and any matter arising out of or connected with such appeal and which i'3 so pending, to the commissioner (appeals) if the board or, as the 'case may be, the director general, the chief commissioner or commissioner 15 (at the request of the appel1ant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the commissioner (appeals) may proceed with such apoeal or matter from the stage at which it was before it 20 was so transferred: provinf>n that the apoellant mav demand that before procepdin(!' further with the apneal or matter, the previous proc~itlp' or any part thereof be rc-open('d or that he be re_ heard;"; 2s "(b) in sub-section (2a), the proviso shall be' omitted 14'7 after snction 23 of the wealth-tax act, the following section shall be inserted, namely:-"23a (1) where before furnishing a return of net wealth under sub-section (1) of section t~ or section 15 or sub-section (4) of 30 section 16 for any assessment year, any question arises as to whetber,-insertion of new iiection 23a applica· tion b7 the ui 1111 ia ewtala - (a) any wealth is includible or not in computing the net wealth (hereafter in this section referred to a~ the disputed wealth), or i (b) any exemdtion or deduction is admissible or not in com- 3s putin~ the net wealth (hereafter in this section referred to as the disputed deduction), the assessee shall, after furnishing such return, make an application under sub-section (2): ' i provided that the assessee, -(i) shall include in such return the disputed wealth and sball dot claim the disputed deduction; and (ii) shall also pay thirty per cent of the tax due on the disputed wealth and in respect· of the amount of disputed deduction :(1) the applieation under sub-section (2) may be made 1ritbtd thirty days of furnishing the aforesaid return, to the deputy commissioner (appeals) or, as the case may be, the commtsctoner (appeals) s (3) for the purpose of disposing of an application under subsection (1), the deputy commissioner (appeals) or, as the cue may be, the commissioner (appeals) may-(a) conduct such inquiry or call for such books of account other documents or information which he deems necessary: or 10 (b) direct the assessing officer to conduct such jnquiry and furnish the report thereon, and thereafter'decide the question raised in the apfication and pall such orders thereon as he thinks fit (4) t~ provisions relating to filing of appeals under this act 15 shall, so far as may be, apply to the making of an application under this section as if such application were an appeal" 14k in section 31 of the wealth-tax act,-amendment of (a) in sub-section (1) and the proviso to that sub-section, lor section 31 the words "thirty-five days", in the three places where they occur, 20 the words "thirty days" shall be substituted; (b) in sub-section (2) ,-(i) for the words, brackets and figure "fifteen per cedt per annum from the day commencing after the end of the pertod mentioned in sub-section (1) ", the words, brackets and figure 2s "one and one-half per cent for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid" shall be substituted; 30 (ii) in the proviso, after the words and figures "or section 35", the words, brackets, figures and letter or any order of the wealth-tax settlement commission under sub-8ection (4) of section 22d" shall be inserted; (iii) after the proviso, the following proviso shall be in-3s serted, namely:-"provided further that in respect of any period commencing on or before the 31st day of march, 1989, and ending after that date, such interest shall, in respect of 10 much of such period as falls after that date, be calculawd 40 at the rate of one and one-half per cent for every month or part of a month" 149 in section 32 of the wealth-tax act,-(a) for the words "and to wealth-tax ofj1cer and commias1oner of wealth-tax instead of to income-tax of!lcer and commimioner of amend-dldt of iectiod u income-tax", the words "and to the corresponding wealth-tax authorities instead of to the income-tax authorities specified therein" shall be substituted~ (b) for explanation ii, the following explanation shall be substituted, namely:-5 '~explanation h-the chief commissioner or commissioner and~he tax recovery officer referred to in the incometax act shall be deemed to be the corresponding wealth-tax authorities br the purpose of recovery of ~alth-tax and sulns imposed by way of penalty, fine and interest under this act" 10 150 in sectir;'\ 34a of the wealth-tax act,-(i) to -:;ection (1), the following proviso shall be added, namely:- amend-ment of section ma ,'provided that wher~, by the order aforesaid,-(a) an assessment is set aside or cancelled and an order is of fresh assessment 'is directed to be made, the refund, if any, shall becqme due only on the making of such fresh assessment; (b) the ass~s'sment is annulled" the refund shall become due only of the amount, if any, of the tax paid in excess 20 of the tax chargeable on the total income returned by the assessee "; i (ii) after sub-section (4), the following sub-sections shall be inserted, namely:-"(4a) the provisions of sub-sections (3), (3a) and (4) 2s shall not apply in respect of any assessment for the assessment year commencing on the 1st day of april, 1989, or any subsequent assessment year, (4b) (a) where, in pursuance of any order passed under i this act, the refund of any amount becomes due to the assessee 30 he shall, subject to the provisions of sub-section be entitled to receive, in addition to the said amount, simple interest thereon calculated at the rate of one and a half per cent for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the 35 tax m' penalty to the date on which the refund is granted explanation-for the purposes of this clause, "date of pay-'ment of the tax or penalty" means the date on and from which the amount of tax or penalty specified in the notice of demand issued under section 30 is paid in excess of such demand 40 (b) if the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, period of the delay so attributable to him shall be excluded from the period for which interest is payable and where any question arises as to the period to be exicluded, it shall be 45 decided by the chief commissioner or commissioner whose decision thereon shall be final s 10 (c) where as a result of an order under section 17 or sec> tion 23 or section 24 or section 25 or section 27 or section 29 or section 35 or any order of the wealth-tax settlement commission under sub-section (4) of section 22d, the amount on which interest was payable uh~r clause (a) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and, in a case where the interest is reduced, the assessing officer shall serve on the assessee a notice of demand in the prescribed form specifying the amount of the excess interest paid and requiring him to pay such amount; and such notice of demand sh~ll be deemed i to be a notice under section 30 and the provisions of this act shall apply accordingly (d) the provisions of this sub-section shall apply in respect is of assessments for the assessment year commencing on the 1st day of april, 1989 and subsequent assessment years" 151 in section 35 of the wealth_tax act in sub-section (1) clause (aa) shall be renumbered as clause (aaa) and before clause (aaa) as 510 renumbered, the following clause shall be inserted, namely:-amendment of aection 35 20 "(aa) a wealth-tax authority may amend any intimation sent by it under sub-section (1) of section 16 or enhance or reduce the amount of refund granted by it under that sub-section " 152 in section 35k of the wealth-tax act,-ameuciment of (a)in sub-section (1), for the words "an assessment year", the section 25 words, figures and letters "the assessment year commencing on the 35k 1st day of april, 1988, or any earlier assessment year" shall be substitu~d; (b) in sub-section (2), for the words, figures and letters "any of the wealth-tax authorities specified in sections 8, 9, 9a, 10, loa 30 and 11", the words and brackets "any wealth-tax authority (not being an inspector of income-tax)" shall be substituted 153 in section 37 of the wealth_tax act-amendment of be section (a) after sub-section (1), the following sub-section shall inserw, namely:-37 35 "(la) if the director general or director or the authorised officer referred to in sub-section (1) of section 37a, before he takes action under clauses ,(i) to (vi) of that sub-section, hal reason to suspect that any net wealth has been concealed, or is likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or inv'estigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the wealth-tax authorities referred to in that flection, notwithstanding that no proceedings with resplect to such person or class of 41 persons are pending before him or any other wealth-tax authority "; (b) sub-section (2) shall be omitted; (c) in sub-section (3) ,-(i) after the words, brackets and figure "in sub-section (1) ", the words, brackets, figure and letter "or sub-section (la)" ~hall be inserted; (ii) in the proviso, after the words "valuation officer", s the words "or an assistant director" shall be inserted 154 in section 37a of the wealth-tax act,-(1) in sub-section (1) ,-amedci· meat of jection 37a (a) in clause (c), for the words "any articles or things including money", the words "any money, bullion, jewellery or 10 other valuable article or thing" shall be substituted; (b) in clauses (a) and (b), for the words "or wealth-tax officer" the words "assistant commissioner or income-tax officer" shall be substituted; (c) in clauses (i) and (ii) , for the words "articles or things 15 including money", the words "money, bullion, jewellery or other valuable article or thing" shall be substituted; (d) for clause (iu) , the following clause shall be substituted, namely:-"(iv) seize any such books of account, other documents, 20 money, bullion, jewellery or other valuable article or thing found as a result of such search;"; (e) in clause (vi), for the words "any articles or things including money", the words "any money, bullion, jewellery or other valuable article or thing" shall be substituted; 2s <f> in the proviso, for the word and figures "section 10", the word and figure "section 8" shall be substituted; (g) after the proviso, the following proviso shall be inserted, namely:-"provided further that where it is not possible or prac- 30 tic able to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its beidg afa dangerous nature, the authorised officer may serve an or~r on the owner or the person who is in immediate po 35 lession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iv) of this sub- 40 section "; (2) in sub-section (2) ,-(a) for the words "articles or things including money", the words "money, bullion, jewellery or other valuable article or thing" shall be substituted; 45 (b) for the word and figures "section 10", the word and ftiure "ection 8" shall be substituted; (3) after sub-section (3), the following sub-section shall be inserted, namely:- s "(3a) the authorised officer may, where it is not practicable to seize any books of account, other docum~nts, money, bullion, jewellery or other valuable article or thing, for reasons other than those mentioned in the second proviso to sub-section (1), serve an order on the owner or the person who is in immediate 10 possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permis!lion of such officer and such officer may take such steps as may be necessary for ensurin'g compliance with this sub-section explanation-for the removal of doubts, it is hereby dec-15 lared that serving of an order as aforesaid under this sub-section shah not be deemed to be seizure of such bo:>ks of account, other documents, money, bullion, jewellery or other valuable article or thing under clause (iv) of sub-section (1) "; (4) in sub-section (4), the following explanation shall be in-20 serted at the end, namely:-"explanation-for the removal of doubts, it is hereby deelared that the examination of any person under this sub-section may be not merely in respect of any books of account, other documents or assets found as a result of the search, but also in 25 respect of matters relevant for the purposes of any investigation connected with any proceedings under this act "; (5) after sub-section (5), the following sub-sections shall be inserted, namely:-" (5a) where any money bullion, jewellery or other value 30 able article or thing (hereafter in this section and in sectt0d8 37b and 37c referred to as the assets) is seized under sub-section (1) or sub-section (2), the assessing officer, after affording a reasonable opportunity to the person conclerned of being heard and making such inquiry as may be prescribed, shall, within 35 one hundre:l and twenty days of the seizure make a'll' order, with the previous approval of the deputy commissioner,-(i) estimating the undisclosed net wealth in a summaty manner to the best of his judgment on the basis of such materials as are available with him; i (ii) calculating the amount of tax on the net wealth so estimated, in accordance with the provisions of this act; (iii) determining the amount of interest payable and the amount of any penalty imposable in accordance with the provisions of this act, as if the order had been the order of ~gular assessment; 45 (iv) specifying the amount that will be required to satisfy any existing liability' under this act in respect of which such person is in default or is deemed to be in default, and retain in his custody such assets or part thereof a are in his opinion sufficient to satisfy the aggregate of the amounts referred to in clauses (ii) , (iii) and (iv) and forthwith release the remaining portion, if any, of the assets to the person from whose custody they were seized~ 5 provided that where a person has paid or made satisfactory arrangements for payment of all the amounts referred to in clauses (ii), (iii) and (iv) or any part thereof, the assessing oftlcw may with the previous approval of the chief commissioner or commissioner release the assets or such part thereof as he may 10 deem fit in the circumstances of the case (sb) the assets retained under sub-section (sa) may be dealt with in accordance with the provision o'f section 37c (sc) if the assessing officer is satisfied that the seized assets or any part thereof were held by such person for or on behalf of 15 any other person, the assessing officer may proceed under subsection (sa) against such other person and all the provisions of this section shall apply accordingly"; (6) after sub-section (6), the following sub-section shall be in· -rted, namely:-_ 20 ii (6a) an order under sub-section (3a) shall not be in force for a period exceeding sixty days from the date of the order except where the authorised oftlcer, for reasons to be recorded in writing by him, extends the period of operation of the order beyond sixty days, after obtaining the approval of the chief com- 25 missioner or commissioner for such extension: provided that the chief commissioner or commissioner shan not approve the extension of the period for any period beyond the expiry of thirty days after the completion of the proceedings under this act in respect of the years for which the books of 30 account, other documents, money, bullion, jewellery or other valuable articles or things are relevant"; (7) after sub-section (9), the following sub-section shall be inserted namely:-ii (9a) if any person objects for any reason to an order made 35 under sub-section (sa), he may, within thirty days from the date of such order, make an application to the chief commissioner or commissioner stating therein the reasons for such objection and requesting for appropriate relief in the matter"; (8) for sub-section (10), the following sub-section shall be sub- 40 ltitl,lted, namely:-cc (10) on receipt of the application under bub-section (9) the board, or on receipt of the application under sub-section (9a) , the chief commissioner or commissioner, may, after giving the applicant an opportunity of being heard, pass such orders as it or 45 he thinks fit"; (9) after sub-section (12) the following explanations shall be inserted, namely:-"explanation 1-in computing the period referred to in subsection (5a) for the purposes of that sub-section, any period during 50 which any proceeding under this section is stayed by an order or injunction of any court shall be excluded e~lanation 2-in this section, the word "proceeding" mebdi any proceeding in respect of any year under this act which may '5 be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and includes also proceedings under this act which may be commenced after such date 10 respect of any year' 15ls in section 37b of the wealth-tax act,-(a) in sub-section (1),-10 amend-imftt of retioa ml (i) in clause (e), for the words "any articles or things including money" the words "any assets" shall be substituted; (ii) for the words "or wealth-tax offtcer", the words " assistant commissioner or income-tax officer" shall be substitu is ted; (iii) for clauses (i) and (in, the words "to deliver such book of account, oth~ documents, or assets to the requisitioning omcer" shall be substituted; ('b) in sub-section (2), for clauses (i) and (ii), the following shall 20 be substituted, namely:-"the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, of that sub-section shall deliver the books of account, other documents, or assets to the requisitioning ofl'icer either forthwith or when such officer or 25 authority is of the opinion that it is no longer necessary to retain the same in his or its custody"; (c) for sub-section (3), the following sub-section shall be sub-tituted, namely:-c (3) where any books of account, other documents, or assets have been delivered to the requisitioning officer, 30 the provisions of sub-sections (5) to (12) (both inclusive) of section 37a and section 37c shall, so far as may be, apply as if such books of account, other documents, or assets had been seized under sub-section (1) of section 37a by the requisitioning officer from the custody of the person referred to in clause (a) 35 or clause (ib) or clause (c) of sub-section (1) of this section and as if for the words "the authorised officer" occurring in sub-sections (5) to (12) aforesaid, the words "the requisitioning officer" were substituted' 156 after section 37b of the wealth-tax act, the following section 40 ihall be inserted, namely:-insertion of new section, 37c u37c (1) the assets retained under sub-section (5a) of section 37a may be dealt with in the following manner, namely:-application of retained sets (i) the amount of the existing liabibty referred to in clause (iv) of the said sub-se~tjon &nd the amount <if the liabili~y dete~-mined on completion of the regular assessment or re-assessment for all the assessment years for which the net wealth referred to in clause (i) of that sub-section is assessable to tax (including any penalty levied or interest payable, in connection with such assessment or re-assessment) and in respect of which the assessee 5 is in default or is deemed to be in default may be recovered out of such 811setsj (ii) if the assets consist solely of money, or partly of money and partly of other assets, the assessing officer may apply such money in the discharge of the liabilities referred to in clause (i) 10 and the assessee shall be discharged of sueh 1iabi1ities to the extent of the money so applied; (iii) the assets other than money may alsy) be applied for the discharge of any such liability referred to in clause (i) as remains undischarged· and for this purpose such assets shall be deemed is to be under distraint as if such distraint was effected: by the assessing officer under authorisation from the chief commissid-ner or commissioner under sub-section (5) of section 226 of the income-tax act as made applicable to this act by section 32, and the assessing officer may recover the amount of such liabilities 20 by the sale of such assets and such sale shall be effected in the manner laid down in the third schedule to the incotrte:-tax act as made applicable to this act by section 32 (2) nothing contained in sub-section (1) shall preclude the recovery of the alnount of liabilities aforesaid by any other mode laid 25 down in this act (3) any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) are discharged shall be forthwith made over or paid to the persons from whose custody the assets were seized 30 (4) (a) the central government shall pay simple interest at the rate of fifteen per cent per annum on the amount by which the aggregate of the money retained under section 37a and of the proceeds, if any, of the assets sold towards the discharge of the existing liability referred to in clause (iv) of sub-section (5a) of that section 35 exceeds the aggregate of the amounts required to meet the liabilitiel referred to in clause (i) of sub-section (1) of this section (b) such interest shall run from the date immediatelyfollowin, the expiry of the period of six months from the date of the order under sub-section (5a) of section 37a to the date of the regular 40 aj:eessment or re-assessment referred to in clause (i) of sub-section (1) or, as the case may be, to the date of the las'!; of such' a8seslnrienu or re-assessments" 157 in seetion 38'of the wealth-ax act,-all'lend ment of toection 88 (a) for the words "where, fur the purposes of determining the 45 wealth-tax payable by any person", the words ''where, for th~ purpose8of this' act" shall be substitutedj (b) for the words "the wealth-tax officer", in the first place where they occur, the words "any wealth-tax authority" and, in the second and third places where they occur, the words "such wealth-tax authority" shall be substituted; ~ \c) after the words "from any individual, company", the brackets and words "(including a banking company)" shall be msertea 158 in section 45 of the wealth-tax act, after clause (i) and the explanation thereto, the following clause shall be inserted, namely:-amenlj-mont of section 4' "(j) a mutual fund specified under clause (23d) of section 10 10 of the income-tax act" 159 after section 46a of" the wealth-tax act the following section inser_ shall be inserted with effect from the 1st day of april, 1988, namely: -tion 0 new section 4'1 "47 (1) if any difficulty arises in giving effect to the provisions of this act as amended by the direct tax laws (amendment) act }987, the central government may, by order, do anything not in-15 power to remove difficulties ~onsistent with such provisions for the purpose 0'£ removing the difficulty: , ~ " ' provided that no such order shall be made after the expiration of three years from the 1st day of april 1988 20 (2) every order made under sub-section (1) shall be laid before each house of parliament" 160 the 'following amendments (being amendments of a consequen-consetial nature) shall be made in the wealth-tax act with effect from the· quential 1st day of april 1989, namely: -:::~-25 (1) in section 5, in sub-section (1), in clause (i) for the proviso, the following proviso shall be substituted, namely:-"provided thai nothing contained in this clause shall app~y to any property, forming part of any business, not being a business, 30 (a) the income whereof qualifies for deduction under section 80f of the income-tax act; or (b) a business carried on by an institution, fund or trust referred to in clause (22) or clause (22a) or clause (23b) or clause (23c) of section 10 of that act;"; 35 (2) in section 24, in sub-section (1), after the word and fiiures "section 23", the words, figures and letter "or section 23a" shall be inserted; (3) in section 35, in sub-section (1),-(a) 'for clause (b), the following clause shall be substituted, 40 i namely:-"(b) the deputy director or deputy commissioner or director or commissioner or deputy commissioner (appe-i als) or commissioner (appeals) may amend any order pa sed by him under section 18a;"; (b) for clauses (d) and (e), the following clauses shall be substituted, namely:-"(c) the deputy commissioner (appeals) or commissioner (appeals) may amend any order passed b1 him under section 23 or section 23a; s (d) the commissioner may amend any order passed by him under section 25; (e) the appellate tribunal may amend any order passed by it under section 24" chapter iv· 10 amendments to the gift-tax act, 195811 of u8 161 in the gi'ft-tax act, 1958 (hereafter in this chapter referred to as the gift-tax act) substi· tution ot new utho· ritiel save as otherwise expressly provided in this act, and unless the context otherwise requires, reference to any authority specified in column 15 (1) of the table below shall be substituted with effect from the 1st day of april 1988 by references to the authority or authorities specified in the corresponding entry in column (2) of the said table, and such consequential changes as the rules of grammar may require, shall also be made; 20 table - - -- - -__-----__----_ - _-_ _--(1) (2) --director of inspection director general or director deputy director of inspection deputy director 25 assistant director of inspection assistant director commissioner or commissioner of chief commissioner or commissioner gift-tax 30 inspecting assistant commission deputy commissioner inspecting assistant commissioner of gift-tax deputy commissioner (appeals) assessing officer apj>plate assistant commissioner gift-tax officer inspector of income-tax inspector of gift-tax ---~----------provided that nothing contained in this section shall apply to the '35 references to "commissioner" occurring in sections 23 and 24 i 162 in section 2 of the gift-tax act,-(a) clause (i) shall be omitted; amend_ mentol ectlon 2 (b) after clause (iii), the following clause shall be il188l'ted, namely:-40 5 10 '(iiia) "assessing officer" means the assistant commissioner or the income-tax officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under subsection (1) or sub-section (2) of section 120 or any other provision of the income-tax act which apply for the purposes of gift-tax under section 7 of this act, and also the deputy commissioner who is directed under clause (b) of sub-section (4) of the said section 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the assessing officer under tha,t act;'; (c) clauses (vi), (via), (viia) , (xiii), (xv), (xvi), (xvia) and (xvii) shall be omitted; (d) for clause (vii), the following clause shall be substituted, namely:-15 '(vii) the expressions "company", "indian company" and "company in which the public are substantial1y interested" shall have the meanings respectively assigned 'to them under section 2 of the income-tax act;'; 2~ (e) for clause (xi), the following clause shall be substituted, namely:-- (xi) the expressions "firm", "partner" and "partnership" shall have the meanings respectively assigned to them under section 2 of the income-tax act'; (f) in c1au~ (xx) ,-25 (i) sub-clause (b) shall be omitted; (ii) in the first proviso, the words, brackets and letter "or sub-clause (b)" shall be omitted; (iii) the second proviso shall be omitted; (g) after clause (xxiv), the following clause shall be inserted 30 namely:-'(xxv) the expressions "chief commissioner", "director general", "commissioner", "commissioner (appeals", "director", "deputy commissioner", "deputy commissioner (appeals)" "assistant commissioner", "income-tax officer'~, "tax be-35 covery officer" and "inspector of income-tax" shall have the meanings respectively assigned to t~em under section 2 of the i income-tax act' amend_ mentol rctfoll i 163 in section 3 of the gift-tax act, in sub-section (2), for the words "subject to the other provisions contained in this act", the words and 40 brackets "subject to the other provisions (including provisions for the levy of additional gift-tax) contained in this act" shall be substituted i,~64for; ,sections 7, 8, 9 and 10 of the gi'£t-tax act, the following ~tipns ,saallbe &ubstituted, namely:-substitu tion of new sections for sections !7, 8,9 and 10 gift-tax authorities and their jurisdiction "7 the income-tax authorities specified in section 116 of the income-tax act shall be the gift-tax authorities for the purposes of this act and every such authority shall ejcercise the powers and 5 perform the functions of a gift-tax authority under this act in respect of any person within his jurisdiction, and for this purpose his jurisdiction under this act shall be the same as he has under the income-tax act by virtue of orders or directions issued under section 120 of that act (including orders or directions assigning con- 10 current jurisdiction) or under any other provision of that act explanation-for the purposes of this section, the gift-tax authority having jurisdiction in relation to a person who has no income assessable to income-tax under the income-tax act shall be the gift-tax authority having jurisdiction in respect of the area in 15 which that person resides control of gifttax athori· ties 8 section 118 of the income-tax act and any notification issued thereunder shall apply in relation to the control of gift-tax authorities as they apply in relation to the control of the corresponding ,income-tax authorities, except to the extent to which the board 20 may, by notification in the official gazette, otherwise direct in respect of any gift-tax authority instructiqns to subordinate authoriti- 9 (1) the board may, from time to time, issue such orders, instructions and directions to other gift-tax authorities as it may deem fit for the proper administration of this act, and such autho,ri- 25 ties ~nd all otherpersons employed in the execution of this act shall observe and follow such orders, instructions and directions of the board: ' provided that no such orders, instructions or directions shall be issued-30 (a) so as to require any gift-tax authority to make a part! cular assessment or to dispose of a particular case in a partl-, cular manner; or (b) so as to interfere with the discretion of the commissioner (appeals) or commissioner (appeals) deputy in the 35 e~ercise of his appellate functions i (2) without prejudice to the generality of the foregoing power,-,j (a) the board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of 40 ,the work of assessment and collectiod of revenue, issue, :from ,time to time (whether by way of relaxation of any of the provs-;sions of sections 15, 16, 1'1 and 34 or otherwise), general or 5 special orders in respect of any class of cases, setting forth c:lii-ections or instructions (not being prejudidal to assessees) as to the gui~elines, principles or procedw-es to be followed by other gift-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; 10 15 (b) the board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any gift-tax authority, not heing a d~puty commissioner (appeals) or commissioner (appeals) to admit an application or claim for any exemphon deduction, refund or any othe,r relief under this act after the e,?,piry of the period specified by or under this act for making such application or claim and deal with the same on merits in accordance with law 20 10 (1) the provisions of sections 124 and 127 of the income-tax act shall, so far as may be, apply for the purposes of this act as they apply for the purposes of the income-tax act mbject to the modifications specified in sub-section (2) (2) the modifications referred to in sub-section (1) shall be the following, namely:-juri8dict:on of assess_ ing officers and power to trans-25 ferca8~ (a) in section 124 of the income-tax act,-(i) in sub-section (3), references to the provisions of the income-tax act shall be construed as references to the corresponding provisions of the gift-tax act; (ii) sub-section (5) shall be omitted; 30 (b) in section 127 of the income-tax act, in the explanatioft below sub-section (5), references to proceedings under the income~tax act shall be construed as including references to proceedings under' the gift-tax act" 165 sections 7a 7aa, 7b 8a 9a 11, lla llaa, lib and 12 of the omis-35 gift-tax act shall be omitted sion of sectiona 7a,7aa, 7b, ba, 9a, 11, lla, lla,a 'llb and 12 166 in section 13 of the gift-tax act,-amendmentof section 13 (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-40 "(1) every persbn who ~uring a previous year has made any taxable gifts, or is assessable in respect of the taxable gifta made by any other person under this act; which, in either case, exceeded the maximum amount not chargeable to gift-tax, shau, on or be'fore the 30th day of june of the corresponding assessment year, furnish a return of such gifts in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed (2) notwithstanding anything contained if} any other provision of this act, a return which shows the amount of taxable s gifts below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished: provided that this sub-section shall not apply to a return furnished in response to a notice under section 16"; (b) sub-section (3) shall be omitted 10 substitu 167 for section 14 of the gift-tax act, the following section shall be tionof substituted, namely:-: new sec tion for lection 14 return after due date and amendmentol return "14 if any person has not furnished a return within the time allowed under sub-section (1) of section 13 or by a notice issued under clause (i) of sub-section (4) of section 15, or having furnished 15 a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: 20 provided that-(a) where such return or revised return relates to the assessment year commencing on the 1st day of april, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day o'f march 1990 or before the com- 25 pletion of the assessment whichever is earlier; (b) where such return or revised return relates to the assessment year commencing on the 1st clay of april 1008, it may be furnished at any time upto and inclusive of the 31st day of march, 1991, or before the completion of the assessmenf, which- 30 ever is earlier" 168 in section 14a of the gift-tax act,-(i) for clause (a) the following clause shall be substituted, namely:-amendmento! section 14a, "(a) in the case of an individual,-35 (i) by the individual himself; (ii) where he is absent from india, by the individual himself or by some person duly authorised by him in this behalf; (iii) where he is mentally incapacitated from attendin, 40 to his aftairs, by his guardian or any other person compete~ to act on his behalf; and (i'v) where, for any other reason, it is not possible for the individual to sign the return, by any per~on duly authorlsed bv him in this behalf; 4s provided that in a case referred to in sub-clause (ii) or sub-clause (iv) , the person signing the return holds a valid power of attorney from the individual to do so, which shall be attached to the return;"; (ii) to clause (c), the following provisos shall be added aamely:-"provided that where the company is not resident in india, the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall 10 be ttaclled to the return: provided further that,-15 (4) where the company is being wound up, whether under the orders of the court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178 of the income-tax act; 20 (b) where the management of the company has been taken over by the central government or any state government under any law, the return of the company shall be signed and verified by the principal officer thereof" 169 after section 14a of the gift-tax act, the following section shall be inserted, namely:-insertion of new section 14b "14b (1) where any tax is payable on the basis of any return self-25 furnished under section 13 or under section 14 or in response to a notice under clause (i) of sub-section (4) of section 15 or under ment section 16, after taking into account the amount of tax, if any, already paid under any provision of this act, the assessee shall be liable to pay such tax, together with interest payable under any 30 provision of this act for any delay in furnishing the return, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest explanation-where the amount paid by the assessee under this sub-rection falls short of the aggregate of the tax and interest as 35 aforesaid, the amount so paid shall first be adjusted towards the interest payablie as aforesaid and the balance, if any, shall be adjusted towards the tax payable (2) after the regular assessment under section 15 has been made, any amount paid under sub-section (1) shall be deemed to have 40 been paid towards such regular assessment (3) if any assessee faus to pay the whole or any part of such tax or interest or both in accordance with the provisions of sub-section (1), he shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of 45 the tax or interest or both remaining unpaid and all the provisions of this act shall apply accordingly", substitu-170 for section 15 of the gift-tax act, the following section shall tiono! be substituted, namely:-new section for section 15 asse98_ ment 'j5 (1) (a) where a return has been made under section 13 or section 14 or in response to a notice under clause (i) of sub-section (4),-5 (i) if any tax or interest is found due on the basis of such return after adjustment of any amount paid by way of tax or interest, an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to he a notice issued under section 31 and all the provisions of this act 10 shall apply ac\1ordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee: provided that in computing the tax or interest payable by, or refundable to the assessee, the following adjustments shall be 15 made in the return and as a ¢sult of which,-(i) any arithmetical errors in the return, accounts or documents accompanying it shall be rectified; (ii) any exemption or deduction which, on the basis of the information 2vailable in such return, accounts or docu- 20 ments" is prima facie admissible but which is not claimed or made in the return, shall be allowed; (iii) any exemption or deduction claimed or made in the return, which, on the basis of the information available in such return, accounts or documents, is prima facie inadmis- ?5 sible, shall be disallowed; (b) where as a result of an oroer made under section 16 or ipc-tion 22· or section 23 or section 24 or section \ 26 or section 28 or section 34 relating to any earlier assessment year and passed subseyuent to the filing of the return referred to in clause 30 (a), there is any variation in the exemption or deduction claimed or made in the return, and asa result of which,-(i) if any tax or interest is found due, an intimation ahall be sent to the assessee specifying the sum so payable, and 8u h intimation shall be deemed to be a notice of demand issued under 35 section 31 and au the provisions of this act shall apply accordingly; and (ii) if any refund is due, it shall be granted to the assessee: provided that an intimation for any tax or interest due under this clause shall not be sent after the expiry of four years from the 40 end of the financial year in which any such order was passed (2) in a case referred to in sub-section (1), if the assessing officer co'1siders it necessary or expedient to ensure that the assessee has not o~itted to disclose any taxable gift or has not unde1'!tated ~ --~ the amount or value of any such gift or has not under-paid the tax in any manner he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend at the office a! the assessing officer or to produce, or cause to be produced there, any s evicience on which the assessee may rely in support of the return: provided that no notice under this sub-section shall be served on the assessee after the expiry of the financial year in which the -return is furnished or on the expiry of six months from the end of the month in which the return is furnished, whichever is later 10 (3) on the date specified in the notice issued under sub-section (2) or, as soon afterwards as may be, after hearing such evidence as the assessee may produce and such other evidence as the assessing officer may require on specified points, and after taking into account all relevant material which he has gathered, the assessing officer 15 shall, by order in writing, assess the value of taxable gifts made by the assessee and determine the sum payable ljy him on the basis of su\!h assessment (4) for the purposes of making an assessment under this act, the assessing officer may serve, on any person who has made a re-20 turn under section 13 or section 14 or in whose case the time allowed under sub-section (1) of section 13 for furnishing the return has expired, a notice requiring him, on a date to be specified therein,-(i) where such person has not made a return before the end of the relevant assessment year, to furnish a return of the taxable 25 gifts made by him or of the taxable gifts made by any r)the'r person in respect of which he is assessable under this act during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or 30 (ii) to produce or cause to be produced such accounts, records or other documents as the assessing officer may require (5) if any person,-(a) fails to make the return required under sub-section (1) of section 13 and has not made a return or a revised return under 35 section 14, or (b) fails to comply with all the terms of a notice issued under sub-section (2) or sub-section (4) , 40 the assessing officer after taking into account all relevant material which he has gathered, shall, after giving such person an opportunity of being heard, estimate the value of taxable gifts to the best of his judgment and determine the sum payable by such person on the basis of such assessment: 4s provided that such opportunity shall be given by the assessing officer by serving a notice calling upon the person to show calls'!, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: provided further that it shall not be necessary to give su~h 'jpportunity in a case where a notice under sub-section (4) has been issued prior to the making of the assessment under this sub-section (6) notwithstanding anything contained ij:) section 6, for the purpose of making an assessment under this act, the assessing 5 ufficer may refer the valuation of such property to t~ valuation oolcer,-(a) in a case where the value of the property as returned is in accordance with the estimate made by a registered valuer, if the assessing ~r is of opinion that the value so returned 10 is less than its fair market value; (b) in any other case, if the assessing officer is of opinion-(i) that the fair market value of the property exceeds the value of the property as returned by more than such percentage of the value of the property as returned or by 15 more than such amount as may be prescribed in this behalf; or (ii) that having regaxd to the nature of the property and other relevant circumstances, it is necessary so to do, and where any such reference is made, the provisions of sub-sections 20 (2) (3) (4), (5) and (6) of section 16a, clauses (00) and (i) of subsection (1) and sub-sections (3a) and (4) of section 23 sub-section (5) of section 24 section 34aa section 35 and section 37 of the wealth-tax act, 1957, shall, with the necessary modifications, apply in relation to such reference as they apply in relation to a reference 25 made by the assessing officer under sub-section (1) of section 16a of that act explanatlion-in this ~ulhiection, "valuation officer',' has the same meaning as in clause (r) of section 2 of the wealth-tax act, 1957' 30 27of1957 171 in section 16 of the gift-tax act,-(a) for sub-section (1), the following sub-sections shall be substituted, namely:-amendment of section 16, "(1) if the assessing officer, for reasons to be recorded by him in writing, is of the opinion that the taxable gifts in ?!spect of which any person is assessable under this act (whether made 35 by him or by any other person) have escaped assessment for any assessment year (whethe;r by reason of under-assessment or assessment at too low a rate or otherwise), he may, subject to the other provisions of this section and section 16a, serve on such person a notice requiring him to furnish within such period, not 40 being less than thirty days, as may be speci1ied in the notice, a return in the prescribed form and verified in the prescribed manner, setting forth the taxable gifts made by him or by such other person during the previous ye~r mentioned in the notice, in respect of which he is assessable, along with such other particulars 45 as may be required by the notice, and may proceed to assess or reassess such gifts and also any other taxable gifts in respect \if which such person is assessable, which have e::scaped assessment and which come to his notice subsequently in the course of the proceedings under this ~ction for the assessment year concerned 5, (hereafter in this section referred to as the relevant assessment year); and the provisions of this act shall, so far as may be, apply as if the return were a return required under section 13: provided that where an assessment under bub-sect1on (3) of section 15 or thii section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assesii-ment year, unless any taxable gift chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under se<!tion 13 or section 14 or in response to a notice issued under sub-section (4) of section 15 or this section or to disclose fully and truly all material facts necessary for his assessment for that assessment year expzanation-production before the assessing ofticer of a\!-20 count books or other evidence from which material evidence could with due diligen~ have been discovered by the assessing officer will not necessarily amount to disclosure within the meaning of the foregoing proviso (la) no notice under sub-section (1) shall be issued for the 25 relevant assessment y~ar,-(a) in a case where an assessment under sub-section (') of section 15 or sub-section (1) of this section has been made for such assessment year,-30 (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); 36, (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts' chargeable to tax which have escaped assessment amounts to or is likely to amount to rupees fifty thousand or more for that year; 40 (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, ul)lless the value of taxable gifts chargeable to tax which have escaped assessment amounts to or is likely to amount to rupees one 1akh or more for that year; (b) in any other case,-4s (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) if four years, but not more than seven yead, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts chargeable to tax which have escaped assessment amounts "to or is likely to amount to rupees twenty-five 'thousand 01' 5 illore fo~ that year; (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, unless the value of taxable gifts chargeable to tax which have escaped assessment amounts to or i8 10 likely to amount to rupees fifty thousand or more for that year explanalion-·:for the purposes of sub-section (1) and subsection (la), che folluwing shall also be deemed to be cases where taxable gifts chargeable to tax have escaped assess- 15 ment, namely:-(a) where no return of taxable gifts has been furniahed: by the assessee although the taxable gifts made by him or the taxable guts made by any other person in respect ot which he is assessable under this act during the previous 20 year exceeded the maximum amount which is not chargeable to gift-tax; (b) where a return of taxable gifts has been furnilbed by the assessee uut no assessment has been made and it ta noticed by the assessing officer that the assessee has 25 understated the amount or value of the taxable gifts or has claimed excessive exemption or deduction in the return (1b) (a) in a ,ase where an assessment under sub-section (3) of section 15 clr sub-section (1) of this section has been 30 made for the relevant assessment year, no notice shall be issued under sub-section (1) except by an assessing officer of the rank of assistant commissioner or deputy commissioner: provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued 3s unless the chief commissioner or commissioner is satisfied, on the reasons recorded by the assessing officer aforesaid, that it is a fit case for the issue of such notice (b) in a case other than a case falling under clause (a), no notice shall be issued under sub-section (1) by an assessing 0fb- 40 cer, who is below the rank of deputy commissioner, after the expiry of four years from the end of the relevant assessment year, unless the deputy commissioner is satis1ied, on t,te reasons recorded by such assessing oftlcer, that it is a fit cae for the issue of such notice"; 4s (b) in sub-section (2), the words "or by a court in any proceedings under any other law" shall be added at ~ end 172 in section 16a of the gift-tax act-(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, ~amely:-amendmentof section 16a 5 "(1) no order of assessment shall be made under section 15 at any time after the expiry of o'l1e year from the end of the assessment year in which the gifts were first assessable: 10 provided that where the gifts were first assessable in the assessment year commencing on the 1st day of april, 1985, or the 1st day of april, 1986 such assessment may be made on or before the 31st day of march, 1990 (2) no order of assessment or reassessment shall be made under section 16 after the ~xpiry of two years from the end of the financial year in which the notice under sub-section (1) of that section was served: provided that,-15 (i) where the notice under clause (a) of sub-section (1)o'f section 16 was served during the financial year commencing on the 1st day of april, 1985, or the 1st day of april, 1986 such assessment or reassessment may be completed on or before the 31st day of march, 1990; 20 2s (ii) where the notice under clause (b) of sub-section (1) of section 16 relates to the assessment for the assessment year commencing on the 1st day of april, 1985" or the 1st day of april, 1986 such assessment or reasessment may be completed on or before the 31st day of march, 1990, or the expiry of two years from the end of the financial year in which such notice was served, whichever is later explanation-references to section 16 in the proviso shall be construed as references to that section as it slood before its amendment by the direct tax laws (amendment) act, 1987"; 30 (b) in sub-section (3) ,-3s (i) for the words "four years", the words "two years" shall be substituted; (ii) the followirg proviso shall be inserted at ~ end, namely:-·'provided that where the order setting aside or cancelling the assessment was passed during the financial year commencing on the 1st day of april, 1985, or the 1st day of april, 1986, the order of fresh assessment may be made on or before the 31st day of march, 1990" 40 173 after section 16a of the gift-tax act, the following section shall be inserted, namely:-4s '16b (1) where a return of gifts for' any assessmen't year under sub-section (1) of sect:on 13 or section 14" or in response to a notice under clause (i) of sub-section (4) of section 15, is furnished after the 30th day of june of such year, or is not furnished, the assessee shall ,~ liable to pay simple interest at the rate of two per cent for every insertion of new aecuon 1eb interest for defaulb! in furnishingre turn of gifta month or part of a month comprised in the period commencing on the 1st day of july of the ass~ssment year, and,-(a) where the return is furnished after the 30th day of june ending on the daue of furnishing of the return; or (b) where no return has been furnished, ending on the date 5 of completion of the assessment under sub-section (5) of section 15, on the amount of tax payable on the taxable gifts as determined on regular assessment explttnation i-in this sub-section and sub-section (3), "tax 10 payable on the taxable gifts as determined on regular assessment" shall not include the additional gift-tax i'f any, payable under section 18b explanation 2-where in relation to an assessment year the as~essment is made for the first time under section 16, the assess- is ment so made shall be regarded as a regular assessment for the purposes of this section (2) the interest payable under sub-section (1) shall be reduced by the interest, if any, paid under section 14b towards the interest char~ble under this section 20 (3) where the return of gifts for any assessment year, required by a notice under sub-section (1) of section 16 issued after the completion of an assessment under sub-sec'tion (3) or sub-section (5) of section 15 or section 16, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be 25 liable to pay simple interest at the rate of two per cent for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time allowed as aforesaid, and,-i (a) where the return is furnished after the expiry of the 30 t~ aforesaid, ending on the date of furnishing the return; or --(b) where no return has been furillshed, ending on the date of completion of the reassessment uuder section 16, on the amount by which the tax on the taxable gifts determined o1l the basis of such reassessment exceeds the tax on the taxable 3s gifts as determined on the basis of the earlier assessment aforesaid explanation-in this sub-section, "tax on the taxable ilf':s determined on the basis of the reassessment under section 16" shall not include the additional gift-tax, if any, payable under section 16b (4) where, as a result of an order under section 22 or section 23 or section 24 or section 26 or section 28 or section 34 the amount of tax on which interest was payable under this section h~ been increaaecl ot reduced, al the cue may de, e interest ahad be increased or reduced accordingly, and;-(i) id a case where the interest is fd(:realsd, the asseuing s oftl~r shall serve on the assessee a notictt of demaad in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 31 and the provisions of this act shall apply accordingly, and (ii) in a case where the intereai is reduced, the excea interest paid, if any, shall be refunded it) (5) the provisions of this section shall apply tn respect of as"1essments for the assessment year commencing on the 1st day of april, 1989 and subsequent assessment years' 1'16 por sectiou 17 and 17a of the gift-tu act, the following substjtu ifctwl:ls shall be substituted, namely:-tion of new liections forseetiona it and17a is '17 (1) if the assessldg offtcer, 1d the course of any proceedinp penalty under this ac~, is satisfied that any person has failed to comply r~ wilh the notice under sub·section (2) or su~section (4) of section ~o ure 15, the as&essing otiicer may, by order in writing, dh'ect that such comply person shall pay, by way of penalty, a sum which shall not be less with ~o than one thousand rupees but which may extend to twenty·llve now thousand rupees for each such failure: provided that-(a) no penalty shall be imposable under this section if the persod ~ that there was reasonable cause for the failure 2s referred to in this sub-section; (b ) no order imposing a penalty under thia section shall be made-(i) by the income-tax oftlcer, where the penalty exceeds ten thousand rupees; 2s (ii) by the assistant commissioner, where 'the penalty exceeds twenty thousand rupees; except with the prior approval of the deputy commissioner (2) no order shall be made under subsection (1) unless the person concerned has been he~d or has been given at reasonable opportunity of being heard (3) no order imposing a penalty under sub·sect1on (1) shall be passed aftier the expiry of the ftnancial year in wbteh the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of thb month~jn which action for imposition of penalty is initiated, whichever period exp~ later e:rplanation-incomputing the period of limitation fo the purposes of this section,-(i) the time taken in giving an opportunity to the assessee 5 to be re-heard under the proviso to section 38; and (ii) any period during which a proceeding under this lection for the levy of the penalty is stayed by an order or iajunction of any court, shall be excluded 17a (1) if a person,-(0) being legally bound to state the truth of any matter touch1ng the· subject of his assessment, refuses to answer an, question put to him by a gift-tax authority in thie exerc1!e of his powers under this act; or (b) refuses to sign any statement made by him in the is course of any proceedings under this act, which a gift-tax authority may legally require him to sign; or penalty for failul'8 to answer questions, sign statementa, fumish informa_ tion, allow il1llpeetimw, etc (c) to whom a summons is issued under sub-section (1) of section 36, either to attend to give evidence or produce books of ~o aecount or other documents at a certain place and time, ~mits ~ attend or produce the books of account or docum~nts at the place and time, ' he shall pay, by way of ~nalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand ruppes 2s lor each such default or failure: provided· that no penalty shall be imposable under clause (r:) if the person proves that there was reasonable cause for the said failure (2) if a· person' fails to furnish in due time any statement or 30 information which such person is bound to furnish to the assessing officer under section 37, he shall pay, by way of penalty, iii sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failu1'e continues: 35 provided that no pen~lty shall be hnposable under this subsection if the person proves that there was reasonable cause for the said failure (3) any penaltyimposable under sub-section (1) or subsection (2) shall be imposed-~ (a) in a case where the contravention, failure or default in respect of which' such ·penalty is imposable occurs in the cour~e of ally proceeding before a gifttax authority not lower in rank tnan a ikputy director or a deputy commissioner; by such gift- tax authority; ~~ , (b) in any other case, by the deputy director or uie j)epu commission8&' 5 (4) no order under this section shall be passed by any gift-tax: authority referred to in sub-section (3) unless the person on whom penalty is proposed to be, imposed has been heard or has been given a reasonable opportunity of being heard ir the matte~ by such' authority 10 lot 1801explanation-in this section, "gift-tax authority" includes a director general, director, deputy director, assistant director or valuation officer while exercising the powers vested in a court under the code of civil procedure, 1908, when trying a suit in respect of the matters specified in sub-section (1) of section 38' 175 in the gift-tax act after section 18a the following chapter shah inaerlie inserted, namely:-ti-etaew chapter ita "chapter iva 15 charge of addi'nonal gil"m'ax in certain cas_addition'" gift-tax 25 18b (1) where, in the case of any person, the value of taxable gifts determined in the regular assessment for any assessment year (hereafter in this section referred to as assessed taxable tifts) exceeds the value of taxable gifts declared in the retum of taxable gifts furnished by such person for that assessment year (hereafter in this section referred to as returned taxable gifts) by any amount, the assessing officer, shall make an order in writing that such person shall, apart from the sum determined payable by him on the basis of the- assessment under section 15, be liable to pay, by way of additional gift-tax, in respect of the said assessment year, a sum calculated on such excess amount at the rate of twenty per cent (2) for the purposes of sub-section (1) ,-30 (a) where such person has furnished two or more return of taxable gifts for the same assessment year, ~ value of taxable gifts declared in the return· furnished last before the service of a notice under sub-section (2) of section 15 on such person shall be treated as the returned taxable gifts; , , 35 (b) where such person fails to furnish the return of taxable gifts in resp,ect of any assessment year and the assessment for , that, year is made under ,sub-secti9n (5) of ,sec,tion 15, the returned taxable gifts shall be taken' to be nil; (c) where such person fails to furnish a return of taxable gifts for any assessment'year under section '13"or section 14, but furnishes such return after, he is served with a: notice under 8eetioi1 16, the returned taxable gifts shall be taken to be nil; (3) where, as a result of an order under secstion 16 or section 22 or section 23 or s«:tion 24 or section 26 or section 28 or section m, the amount on wbloh' tl1'e' 'addition81 "gift'tax'· is payable -is _chr l\lb4eetien (i) has been inet'ealed or rductd as the cue may be, the additional gift-tax shall be increahd gl' redueed accordingly, and,-(i) in a ease w~e the addltioftal gift-t8x is tn~, the asaessing offtcer shall serve on the assessee a notice gf deland s in the preic!ribed form specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 31 and the provisions of this act shall apply accordingly; (it) in a case where the additional gift-tax is redttee&, the excess amount paid, if any, shall be refunded 10 (4) the chief commissioner or commiiisioner may, in his discretion, whether on his own motion or otherwise, waive or reduce the amount of additional gift-tax payable under lub-section (1) by any person, if he is satisfied that the whole or, -as the case may be, any part of the excess amount referred to in that sub-slection is is attributable to any amount added or disallowed in computing the assessed taxable gifts, as a reault of the rejection of any explanation (by way of interp~tation of any provision of this act or otherwise) offered by such person, if such explanation is bona fide and all the facts relating to the same and material to the computation of the 20 assessed taxable gifts have been disclosed by him: provided that,-(i) where an appeal before the deputy commissioner (appeals) or commissioner (appeals) or the appellate tribunal has also been jiled by the asjessee against the order of assess- 25 ment, the petition for waiver or reduction of the amount of additional gift-tax can be filed by the assessee only after the ciecision on such appeal; (ti) the petition for waiver or reduction of the amount of additional gift-tax shall be accompanied by a fee of one hundred 30 rupees (5) the additional gift-tax payable under this seetion shall not be included in the amount of tax payable on the taxable gifts as (letennined on regular assessment, for the purposes of section l6b" 176 in section 22 of the gift-tax act,-35 aiiiiddmeat of lktiod 22 (a) in sub-section (1),-(i) for clause (d), the following clause shall be substituted, namely:-"(d) objectm, to any pedalty imposed by the assessing officer under section 17 as it steed immemately 40 before the jt day of april, 1989 or antler lii!ietiol1 17 as amended by the direct tax laws (amendment) act, unw~"; (ii) clause (il~ -u be omitw:(b) in sub-section (la) , for claus_ (b), (c) ana (4), the following clauses shall be substituted, namely:-"(b) objecting to any assessment or order referred to ill clauses (a) to (g) (both inclusive) of sub-section (1), where luch asses~ment or order baa been made by the deputy commlssloner in exercise of the powers or functiodi con1erred on or assigned to him under section 7 or section 10; or 10 (c) objecting to any penalty imposed under clause (c) of of sub-section (1) of section 17 as it stood immediately before the 1st day of april, 1989 in respect of any assessment year commencing on the 1st day of april, 1988 or any earlier assessment year where such penalty has been imposed with the previous approval of the deputy commissioner under iubsection (c) of that sectionj or 15 (d) objecting to any penalty imposed" by the deputy director or the deputy commissioner under section 17aj"j (c) for sub-sections (lb) and (ie), the following sub-section shall be substituted, namely:-25 30 (lb) notwithstanding anything contained in sub-section (1), the board or the director general or the chief commilsioner or the commissioner, if so authorised by the board, may, by order in writing, transfer any appeal which is pending before a deputy commissioner (appeals) and any matter arising out of or connected with such appeal and which is so pending, to the commissioner (appeals), if the board or, as the case may be, the director general, the chief commissioner or commissioner (at the request of the appellant or otherwise) is satisfied that 1t is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the commissioner (appeals) may proceed with such appeal or matter from the stage at whicli it was before it was so transferred: provided that the appellant may demand that before pr~ ceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard" 35171 after section 22 of the gift-tax act, the followin, section ahall be inserted, namely: -, ~ alnew mctioil 2m appjica tionb,-the , "22a (1) where before fumiahln, a return of taxable gifta under sub-section (1) of section 13 or section 14 or lu~tion (4) of section 15 for any assessment year, any question arises as to whether,-«(i) any amount is includible or not in computin, the amount of taxable gifts (hereafter in this section refe~ed to - ile clisputed amowlt) , or (b) any exelhption or deduotion 11 admialible or not in com putbtg taxable gifti (hareafter in thi8 nction reterred to the disputed deduction), the,aai-ee'shall, after furnishing such return, make an· application under sub-section (z): provided that the assessee,-(i) shall include in such return the disputed amount and', shan not claim the disputed deduction; and s (ii) shall also pay thirty per cent of the tax due on the disputed amount and in respect of the amount of disputed deduction (2) the application under sub-section (1) may be made within thirty days of furnishing the aforesaid return to the deputy com- 10 missioner (appeals) or, as the case may be, to the commissioner' (appeals) -, (3) for the purpose of disposing of an application under subsection (1), the deputy commissioner (appeals) or, as the case may be,· the commissioner (appeals) may-15 (a) conduct such inquiry or call for such books of account, other documents or information which he deems necessary: or (b) direct the assessing officer to conduct such inquiry and -~ the report thereon, and thereafter decide the question raised in the application and pass such orders theron as he thinks fit 2i omissioil of !!echo 23 (4) the provisions relating to filing of appeals under this act shall, so far as may be, apply to the making of an application under this section as if such application were an appeal" 178 in section 32 of the gift-tax act,-amen-ment fil sectia 32 (a) in sub-section (1), for the words "thirty-five days", wher-iver they occur, the words "thirty days" shall be substituted; (b) in sub-section (2),-(0 for the words, brackets and figure "fifteen per cent pel" annum from the day commencing after the end of the period 30 mentioned in sub-section (1) ", the words, brackets and figure "one and one-half per c,ent for every month or part of a montla comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid" shall be 35 substituted; (ii) after the proviso" the following proviso shall be inserted, ,' namely:- ; (', " ' ",:-', ; - "provided further that in respect of any period commencing on or before the 31st day of march, 1989 and end- 40 m, after that date, such interest shall, in respect of &0 much 01 'such 'period as falls after that date, be calculated at the ~ , - 1," 'rate of one ana one-half per cent for' every month or part ot a month t, 171: in section 33 of the gift-tax act,-amend-jilent of section 33 (a) for the words "and to gift-tax ofllcer and commissioner of gift-tax instead of to income-tax officer and commissioner of iacome-lax", the words "and to the corresponding gift-tax authorities instead of to the income-tax authoriti~ specified therein" shall be substituted; (b) for exptanation ii, the following explanation shall be tlul)-stituted, namely:-"explanation n-the chief commissiodier or commissioner 10 and the tax !lecovery ofiicer referred to in the income-tax act shall be deemed to be the corresponding gift-tax authorities tor the purpose of recovery of gift-tax and sums imposed by way af penalty, fine and interest under this act" 18e in section 33a of the gift-tax act,-15 amendment of !tection 33a (i) to sub-section (1), the following proviso shall be added, amely:-"provided that where, by the order aforesaid,-20 (a) an assessment is set aside or cancelled and an order· of' fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment; (b) the assessment is annulled, the refund shall bec9me due only of the amount, if any, of the tax paid in excess of the tax chargeable on the total income returned by the assessee"; 25 (ii) after sub-section (4), the following sub-sections shall be inserted, namely:-30 ii (fa) the provisions of sub-sections (3), (3a) and (4) shall not apply in respect of anya!;setlsment·for the as~ssment year commencing on the 1st day cf april, 1989, or any subsequent assessment year 35 (4b) (a) where, in pursuance of any order passed under this act, the refund of any amount becomes due to the assessee he shall, subject to the provisions of this sub-section, be entitled to receive, in addition to the said amount, simple interest thereon calculated at the rate of one and a half per cent for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the tax or penalty to the date on which the refund is granted 45 explanation-for the purposes of this clause, "date of payment of the tax or penalty" means the date on and from which the amount of tax or penalty specified in the notict!! of demand issued under section 31 is paid in excess of luch demand , , (b) if the proceedings resulting in the refund are de~yed for reasons attributable to the assesbee,whether wholly or in part, period of the delay 90 attributable to him shall be excluded from the period for which interest it payable, and where any question arises as to the period to be excluded it shall be decided by the chief commissioner or commissioner whose decision thereon shall be final (0) where a result of an order under section 16 or tec-s tion 22 or section 23 or section 24 or section 26 or section 28 or section 34 the amount on which the interest was pay~ able under clause (a) has been increased or reduced, as the case may be, interest shall be increased or reduced accordingly, and, ib a case where the interest is reduced, the auessing ofbcer 10 shall berve on the asle888e a notice of demand in the prescribed form specifying the amount of the excess interest paid and requiring him to pay such amount; and such notice of demand shall be deemed to be a notiee under section 31 and the provisions of this act shall apply accordingly 15 (d) the provisions of this sub-section shall apply in reapect of assessments for the assessment year commencing on the 1st day of april, 1989, and subsequent assessment years" 181 in section 34 of the gift-tax act, in sub-section (1), after clause (,,) the following clause shall be inserted, namely: -20 amedd· mentof aed1od m "(04) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 or enhance or reduce the , amount of refund granted by it under that sub-section" 182 in section 36 of the gift-fax act,-(a) after sub-section (1), the following sub-section shall be 2s inserted, namely:-amead· mentot 8ecttoll 38 "(1a) if the director general or director has reason to suspect that any gifts chargeable to tax under this act have been concealed, or are likely to be concealed by any person or class of persons within his jurmdiction, then, for the purposes 30 of making any inquiry or investigation relating thereto it shall be competent for him to exercise the powers conferred under sub-secti~n (1) on the gi~tax authorities refened to in that aub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any 3s other gift-tax authority"; (b) bub-section (l) shall be omitted 113 in section s7 of the gift-to: act,amendmmt of eeetton 87 (a) for the words "where, for the purposes of determining the gtft-tax payable by any person, it appears necessary for the gift-tax 40 oftlcer to obtain any statement or information from any person,", the words "where, for the' purposes of this act, it appears necessary for any gif~tax authority to obtain any statement or information from any person or banking company," &hall be substituted; (b) for the words "the gift-tax ofbcert', in the second and 4s thlrd places where they occur, the words "such gift-tax authority" shall be substituted 184 in section 45 of the gift-tax act,-amend-(a) for the words u~ provisions of this act shall not apply ment of to gifts made by", the words "no tax shall be levied under this act section 45 in respect of gifts made by" shall be substituted; 5 (b) for clauses (a), (b), (c), (d) and (da), the following clauses shall be substituted, namely:':'-"(a) a company in which the public are substantially interested; (b) any company to an indian company in a scheme of 10 amalgamation;"; (c) for clause (e), the following clause shall be substituted, llamely:-< (e) any institution or fund, wnich is eligible for the deduc· tion under section 80f of the income-tax act"; i :; (d) for erplan4tidns 1, 2 and 3, the following explanations shall ce substituted, namely:-(expzan4tion 1-for the purposes of clause (b), the term "amalgamation" shall have the meaning assigned to it in clause (la) of section 2 of the income-tax act 10 explanation 2-for the removal of doubts, it is hereby declared that the exempti~ admissible under clause (e) in relation to gifts made by an institution or fund referred to in that clause shall not be denied merely on either or both of the following grounds, namely:-25 (i) that, subsequent to the gift, the institution or fund bas become ineligible to the deduction under section 80f of the income-tax act due to non-compliance with any of the provisions of that section; (ii) that the deduction under section 80f of the income-30 tax act is denied to the institution or fund in relation to any income arising to it from any investment referred to in clause (h) of sub-~ction (4) of that section where the aggregate of the funds invested by it in a concern referred to in the said clause (h) does not exceed five per cent of 35 the capital of that concern' 185 after section 46a of the gift-tax act, the following section shall inserbe i!1serted with effect from the 1st day of april, 1988, namely:-·tion of new section 47 power to remove ditticulties 40 "47 (1) if any difficulty arises in giving effect to the provisions of this act as amended by the direct tax laws (amendment) act, 1987, the central government may, by order, do anything not inconsistent with such provisions for the purpose of removing the diffict4ty: provided that no such order shall be made after the expiration of three years from the 1st day of april, 1988 (2) every order made under sub-section (1) shall be laid before each house of parliament" 186 the following amendments (being amendments ofconsequential nature) shall be made in the gift-tax act with effect from-the 1st day of april, 1989, namely:-5 consequential amendments (j) in section 19a,-(a) in sub-section (4),-(i) for the words, brackets and figures "a return under sub-section (2) of section 13", the words, brackets and figures "a return under section (i) of section 13" shall be 10 substituted; (ii) for the words, brackets and figures "as if the notice were a notice issued under sub-section (2) of section 13", the words, brackets and figures "as if the notice were a notice issued under clause (i) of sub-section (4) of section 15" 15 shall be substituted; (b) in sub-section (6), for the words, brackets and figures "sub-section (2) of section 13", at both the places where they occur, the words, brackets and figures tclause (i) of subsection (4) of section 15" shall be substituted; 20 (2) in section 23, in sub-section (1), after the word and figures "section 22", the words, figures and letter "or section 22a" shall be inserted; (3) in section 34, in sub-section (1),-for clauses (b), (c), (d) and (e), the following clauses shall be 25 suhstituted, namely:-"(b) the deputy director or deputy commissioner or director or commissioner or deputy commissioner (appeals) or commissioner (appeals) may amend any order passed by him under section 17a; 3~ (c) the deputy commissioner (appeals) or commissioner (appeals may amend any order passed by him under section 22 or section 22a; (d) the commissioner may amend any order passed by him under section 24; 3~ (e) the appellate tribunal may amend any order passed by it under section 23 or section 25" chapter v amendments to the companies (profits) surtax act, 19647 of 1964 substitution of authorities 187 in the companies (prqfits) surtax act, 1964 (hereafter 40 in this chapter referred to as the surtax act) , save as otherwise expressly provided in this act, and unless the context othjerwise requires, reference to any authority specified in column (1) of the table below shall be sub,-stituted with effect from the 1st day of april, 1988 by references to the authority or authorit~ specified in the corresponding entry in column (2) of the said table, and such consequential changes as the rules of grammer may require, shall also be made (1) (2) s commissioner chief commissioner or commissioner deputy commissioner inspecting assistant commissioner 10 income-tax officer assessing officer iss for section 3 of the surtax act, the following section shall be substituted, with effect from the 1st day of april, 1988, namiely:-substitution of new section for section 3 "3 (1) the income-tax authorities specified in section 116 of tax the income-tax act shall be the authorities for the purposes of this authori-15 act and every such authority shall exercise the powers and perform ties the functions of a tax authority under this act in respect of any company, and for this purpose his jurisdiction under this act shall be the same as he has under the income-tax act by virtue of orders or directions issued under section 120 of that act (including orders 20 or directions assigning concurrent jurisdiction) or under any other provision of that act (2) the board may, from time to time, issue such orders, instructions and directions to other tax authorities as it may deem fit for the proper administration of this act, and such authorities 2s and all other persons employed in the execution of this act shall observe and follow such ord,ers, instructions and directions of the board: provided that no such orders, instructions or directions shall be issued-30 (a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the commission~r (appeals) in the exercise of his appellate functions" 35 189 in section 18 of the surtax act,-amendmento! (a) for the figures, brackets letter and word "2 (43b) and section (44) ", the figures and brackets "2 (44):' shall be substituted; 18 (b) for the figures and le-tters "118, 125, 125a, 129, 130, 130a", the figures "116, 117, 118,119, 120, 129" shal1 be substituted with effect from the 1st day of april, 1988 the income-tax act, 1961 had become quite complex due to a serie:; of changes made over a period of twenty years it has also become essential to increase the cost of evasion for persons trying to evade paying their taxes in the light of the experience gained in the working of the act the government resolved to rewrite the direct tax laws accordingly, based on the recommendations of a committee, a discussion paper on simplification and rationalisation of direct taxes was laid before the parliament on 14-8-1986 in the light of the response received from members of parliament, economists, chambers of commerce and industry and individual taxpayers, amendments in the direct tax laws have been proposed 2 the main objectives of the bilj and the directional changes to achieve those objectives are as under:-(i) to simplify the law and procedures relating to direct taxes in keepil'lg with the policy of reposing trust in the taxpayers so as tf) encourage voluntary compliance it is, therefore, proposed to make a total shift from the concept of assessment of income to the concept of determination of additional tax or refund, as the case may be in view of the proposed amendments, no assessment order will generally be required to be passed once acknowledgment of return of income is issued however, if a retw"n of income is scrutinised, the process of investigation will be initiated with the same financial year or within a period of six months, from the date of filing the return, whichever is later;· (ii) to rationalise the sch~me of taxation of income and to ensure that the income earned during the same period by the same category of taxpayers is subjected to tax at the same rate, it is proposed to charge income-tax uniformly in a financial year in respect of the mcome of the preceding year ending 31st march which happens to be the accounting year followed by a large majority of taxpayers; (iii) to ensure as far as possible, taxatipn of real inc~me consistent with promoting economic and social objec~lve it is: theref posed to omit a large number of artificial deductions on ore, pro d' th one hand and the disallowance of business expen iture ac tually in:urredon 'the other the existing ceiling on allowance of ~emuneration paid to the directors and employees of the ~ompanjes as also the expenses on the bonus are proposed to be revised; (iv) to increase the cost of avoidance and provide effective ' ed to' impose a mandadeterrence against evasion it is now propos 1 d tory additional tax upto the extent of 30 per cent of the concea e income in the event of any concenlment of income; (v) to make the tax law effective by preventing leakage of revenue through instrumentalities of numerous taxable entities it is now proposed to build disincentive for formaticn of trusts and associations of persons only as instruments of tax avoidance, by taxing these entities at the maximum marginal rate while taking care that the expenditure on charitable objects by trusts etc are encouraged further, the interest of smaller associations of persons has been protec£ed; (vi) to remove uncertainties in the matter of assessments by cutting down areas of subjective decisions of tax authorities, to ensure uniform treatment of persons similarly placed and to reduce litigation the existing provisions which give the assessing authorities discretionary powers to levy penalties as well as interest for the same default is now sought to be replaced by a system of mandatory interest to compensate the government for loss of revenue and also to deter the assessee from repeatedly committing the default; and (vii) to ensure ·uniformity to the extent possible in the provision of the three direct tax laws to pave the way for enactment of a single direct taxes code the procedural provisi'ons and the provisions dealing with jurisdiction, interest, penalties and prosecutions in the wealthtax act and the gift-tax act 1\1"e proposed to be amended so as to bring them in line with the corresponding provisions in the income-tax act 3 the notes on clauses explain in detail the provisions of the bill 4 the bill seeks to achieve the above objects new delm; narayan dati' tiwari the 7th december, 1987 i clause 2 seeks to substitute or introduce new authoriti~ in the act consequent upon either the redesignation of these authorities in section 116 or the inclusion of new authorities in that section this clause will be effective from 1-4-1988 clause 3 seeks to amend section 2 of the at:t containing the defini-uons of various terms by omitting, inserting or amending certain definitions sub-clauses (1), (p), (q) and (s) seek to omit the following definitions,-(i) "inspecting assistant commissioner", consequent upon the redesignation of this authority as deputy commissioner clause (27) (ii) "registered firm" and "unregistered firm", consequent upon the new provisions regarding taxation of firms whereby firms are no longer to be assessed as registered or unregistered firms clauses (39) and (48) (iii) "tax recovery commissioner", consequent upon the abolition of this authority from the income-tax act clause (43b) sub-clauses, (a), (b), (c), (d), (f), (h), 0) and (n) seek to insert the following definitions,-(i) "advance tax", a new definition which is only clarificatory clause (1), the existing clauses (1) and (1a) to be renumbered as (la) and (1b) respectively, (ii) "assessing officer", a new definition of the term to be used in the act for the income-tax officer and the assistant commissioner performing the functions of an ass~ssing officer and also the deputy commissloner, if so empowered clause (7a) (iii) "assistant commissioner", consequent upon the redesignation of "income-tax officer group 'a'" as assistant commissioner clause (9a)' (iv) "chief commissioner", consequent -upon the introduction of this new authority in the act clause (15a), the existing clause (15a) to be renumbered as (15b) (v) "deputy commissioner", consequent upon redesignation of "inspecting assistant commissioner" as deputy commissioner clause (19a) (vi) "deputy commissioner (appeals)" consequent upon the redesignation of appellate assistant commissioner clause (19b) (vii) "domestic company", consequent upon shifting of this definition from section 80b to this section clause (22a) the existing clause (22a) to be renumbered as '" clause (22b) (viii) "foreign company", consequent upon shifting of this defini tion from section 80b to this section clause (23a) (ix) "maxmum marginal rate" consequent upon shifting of this definition from section 164 to this section in a slightly modified form clause (29c) sub-clauses (e), (g), (j), (k), (m), (0) and (r), seek to amend the following definitions,-(i) "commissioner", to exclude additional commissioner of income-tax from this definition clause (16) (ii) "director of inspection", to be substituted by another clause to provide for the definition of "director general or director", which would include a deputy director or an assistant director clause (21) (iii) "income", by making a consequelltial amendment in subclause {jia) clause (24) (iv) "income-tax offi~er", by making an amendment of a consequential nature clause (25) (v) "inspector of income-tax", by making an amendment of a consequential nature cbause (28} (vi) "rate or rates in force" or "rates in force", to exclude i reference of section 80e consequent upon the deletion of that section and to make certain other consequential changes t'o substitute references to certain section , clause (37a) (vii) "tax recovery officer", to provide that it will mean an income-tax officer' authorised by the commissioner to exercise the powers of a tax recovery officer clause (44) clause 4 seeks to substitute section 3 of the act relating to previous year by a new section under the existing section 3, each assessee can have a previous year of his choice and also different previous year9 for separate sources of income an assessee may also change the previous year with the consent of the income-tax officer , the new section 3 provides for the financial year (year ending 31st march) as the uniform previous year for au the assessees and for all sources of income consequently the provisions regarding change of the previous year will no long~r be necessary and do not find a place in the new section sub-eection (1) provides that "previous year" means the financial year immediately preceding the assessment year it also provides that in the case of a newly set up business or profession or a new source of income during the financial year, the previous year shall begin from the date of setting up or coming into existence of the new business, profession or new source of income and ending with the said financial year sub-section (2) provides that in the case of an assessee who has been having a previous year or years di1ferent from the financial year, the previous year relevant to the iiritial year of change (ie the transitional assessment year) will be for a period longer than 12 months sub-section (3), read with tenth schedule, provides transitory provisions to avoid hardship where the previous year for the transitional assessment year exceeds a period of 12 months cla~ 5 seeks to amend section 4 of the act relating to charge of income-tax, consequent upon the levy of additional income-tax in certain cases and also consequent upon the adoption of a uniform previous year for all assessees and for all sources of income c~ause 6 seeks to amend section 10 of the act relating to incomes net included in total income by deleting, withdrawing inserting or amending certain clauses of the section containing varions exemptions sub-clauses (k) and '(1) seek to withdraw the following exemptions: (i) income of approved sdentifi~ research association ' clause (21) (ii) income of an association or an institution established for control, supervision, regulation or encouragement of the games of cricket, hockey, football, tennis, ct,c as may be specified clause (23) <iii) income of a notified fund or institution established for ·charitable purposes and income of a notified trust or institution wholly for public religious purposes or wholly for public religious and charitable purposes ctause (23c) (iv) and (v) the exemptions being withdrawn as mentioned above, will be taken care of in a separate section 80f being inserted to deal with exemption ()f the income of public charitable and relig:ous trusts, or trusts or institutions of national importan;:e, which wll1 include philanthropic institutions or institutions for scientific research or for carrying out rural development programmes or programmes of conservation of natural resources sub-clause (a) seeks to insert,- (i) a new clause to clarify that a partner of a firm will be exempt from tax on his share in the firm's income explanation to this clause clarifies that for· purposes of this clause share of a partner in a firm ~hall be computed by dividing the taxable profits of the firm in the 9iljll~ proportion as the profit sharing ratio mentioned in the partnership deed cla'use (2a) (u) a new clause to exempt the income of a mutual fund set up by a public sector bank or a public financial institution, as may be specified by the central government, by notification in the official gazette, and subject to certain conditions including the condition that at least 90 per cent of the annual income of the said fund shall be distributed to the unit-holders clause (23d > sub-clauses (b), (c), (d), (e), (f), (g), (h), (i) and (j) seek to amend the provisions granting the following exemptions in the manner indicated below:-(1) bonds, receipts from which by way of interest or premium on redemption are intended to be exempt, are intended hereafter to be notified, as are the securities at present the names of various bonds in clause (4) are consequently being taken out also the provisions of clause (4a) , which exempt interest on a non-resident (external) account of an individual, who is a person resident outside india within the meaning of section 2 (q) of the foreign exchange regulation act, 1973 are being simplified and merged with clause (4) ' clauses (4) & (4a) (ii) the exemption in respect of value of leave travel concession and pass~ge money presently available to citizens only is being extended to non-citizens also it is also being provided that the exemption will be limited to the amount actually spent the ceuing on the number of journeys for going to home town and also on the amount of exemption per head, is being provided in the rules on the lines of the ceilings in the case of the government servants clause (5) , (iii) gratuity received from private employers is exempt from tax to the extent of the amount calculated at the rate of one-half month's salary for each year of completed service subject to the maximum of 20 months' salary or rs 36,000 whichever is less at present such calculation is to be made on the basis of the average salary of 3 preceding years the same is being amended to enable calculations on the basis of the average salary of preceding 10 months only also the maximum limit of exemption (rs36,000) is proposed not to be specified in this section, but is to be notified by the central government keeping in view the limit applicable to central government employees (presently rs 50,000) further the third and fourth provisos in this clause, having become superfluous are being omitted clause (10) (iv) commutation of pension received from private employers is exempt to the extent mentioned in sub-clause (ii) of clause (loa) proviso to this sub-clause which applies to cases of employees retiring before 19-8-65 has become redundant and is being deleted clause (loa) (v) cash equivalent of leave salary recei~ed from p~vate em: ployera is exempt from tax subject to a maxnnum of six months salary or rs 30,000 whichever is less this maximum hmit of rs 30,000 is proposed not to be specified tn the section, but is to be notifted by the central government keeping in view the bmlt appltcable to central government employees further, the limit ot iix months is being raised to eight months and the third and fourth provisos to this clause, having become superfluous, are being deleted •• clause (10aa) (vi) compensation received by a workman under the indust-rial disputes act, 1947 or under any other act or award or contract of service or otherwise at the time of retirement is exempt from tax subject to a maximum of the compensation allowable under the industrial disputes act, 1947, or rs 50,000 whichever is less it is proposed that this maximum limit, instead of being mentioned in the section, is to be notified by the central government clause (lob) (vii) all specific allowances exempt from tax in computing income from salary are proposed to be notified and the existing clause is being substituted by a new clause for this purpose clawe (14) (viii) all the securities, bonds, saving certificates and deposits, etc mentioned in sub-clauses (i), (ia), (ib), (ii) and (lia) of clause (15), incomes from which are intended to be exempt from tax, are to be notified and their mention in this clause is being taken out • clause (15) (ix) any payments made, whether in cash or in kind, in pursuance of awards or rewards instituted by the central government or state governments or approved by the central government are exempt under the provisions of the existing clauses (17a) , (l'7b) and (18), the provisions of these three clauses are being simplified by not mentioning the purposes of the awards or rewards in the clauses and by combining the three clauses into a single clause (17a) clauses (17a), (17b) and (18) clause 7 seeks to omit sections 11, ]2, 12a and 13 of the act relating to exemption of income of charitable and religious trusts and institutions a separate section 8o-f is being inserted to deal with exemption of the income of public charitable and religious trusts or trusts or institutions of national importance which will include philanthropic institutions or, institutions for scientific research or for carryiflg out rural development programmes or programmes of conservation of natural resources or affore-~tion of waste land clause 9 seeks to amend section 26 of the act relating to income chargeable under the head "profits and gains of business or profession" as follows:-(1) to provide that any interest, salary, bonus, commission or remuneration, by whatever name called, received by a partner from the firm will be taxed under this head (u) to de10tte expl~ i, which refers· to profits from managing agency clause 10 seeks to delete the followini' sections of the act:-<i) section 35 relating to expenditure on scientific research, deduction for payments to approved scientific research 8biociatiooe ia to be allowed under the amended section 80g and the in house __ penditure is to be allowed under section 37 (ii) section 35b relating to export markets development allowance, 35c relating to agncultural development allowance and 35cc relating to rural development allowance, as these incentive provisions are not applicable in respect of expenditure incurred after 28-2-1983, 28-2-1984 and 16-3-1985 respectively <iii) sections 35cca and 35ccb relating to expenditures by way of payments tc institutions carrying out rural development programmes or programmes for conservation of natural resources as such expenditures are to be taken care of by the amended section sog clause 11 seeks to amend section 36 of the act relating to certain deductions that are to be allowed in computing the income under the head "profits and gains of business and profession" sub-clause (a) seeks to' make the following amendments in various clauses of sub-section (1) of this section:-ci) clause (ii) allows deduction of any bonus or commission paid to an employee for services rendered the two provisos of this clause, which lay down certain ceilings on the bonus to be allowed as a deduction, are being deleted simultaneously, bonus payments are being covered by the provisions of section 43b, so that these are allowed on actual payment basis only (ii) clause (vii), which allows bad debts as a deduction, is being amended to provide that claim for a bad debt will be allowed in the year in which such a bad debt has been actually written off by the assessee (iii> clause (viia), which allows deduction to scheduled banks in respect of provisions for bad and doubtful debts relating to rural advances, is being amended consequent to: deletion of clause (viiia) referred to below, and deletion of section 11 from the act, so that definition of "scheduled bank" given therein be incorporated in the present clause itself sub-clause (b) seeks to make the following amendments in various clauses of sub-section (2) of this section, containing provisions regard-ing allowance of bad debts:-'(i) clause (i) is substituted by a new clause consequent upon amendment of clause (vii) of sub-section (1) relating to allowance of bad debts; (ii) clauses (iii) and (iu) , which provide for allowing deduction for a bad debt in an earlier or later previous year, if the ito is satisfied that the debt did not become bad in the year in which it was written 'off and claimed as such by an assessee, having become redundant, are to be withdrawn clau8e 12 seeks to delete section 39 of the act dealing with sharina of jdad'\ihla aaency commillion, is that provisiona of this section have beqome redundant colliequent upon the abolition of the managing a,-eney system long back clause 13 seeks to amend section 40 of the act relating 101 certain expenses which are not allowable deductions or which are allowed only subject to certain monetary ceiling sub-clause (i) makes an amendment in the opening portion of the section consequent upon the deletion of section 39 sub-clause <ii) substitutes two new clauses for the existing clause (b) of the section, which disallows payment of interest, salary, commission, etc, by the firm to its partners the new clause (b) provides that in the case of firms interest paid to partners, at the rate to be prescribed, having regard to the maximum l'ate of interest payable by a scheduled bank on its deposits, will be treated as allowable deduction payments of salary_ bonus, commission or remuneration, by whatever name called, made to whole-time working partners for services rendered will also be allowed as a deduction subject to the following limits:-- --------- --------------------,--~ buaidcli piofefirm lsiona] firm ,--------on the first ri, 50,000 of book profits or the firm 75% 90% so~ 65% 40%, 25% on the noxt lls, 50,000 , on tj e bllanoo of book pre-fitl _----_ -- -,----------it is also provided that only' that payment of salary, etc, to wholetime working partners cr interest to partners will be allowed as a deduction, which is authorised by and is in accordance with the terms of the partnership deed it is further provided that the terms of the partnership deed will not have retrospective effect in this respect a new explanation 1 to clause (b) gives the meaning of the terms "whole-time working partner", "book profits" and "scheduled bank" used in this clause a "whole-time working partner" means a partner of the firm who is in receipt of payments mentioned is this clause from the firm for services rendered to that firm and who is not in receipt of any similar payments from any other person "book profits" are defined to mean the profits computed in accordance with the parts ii & iii of schedule vi to the companies act, 1956, if and in so far as these provisions had been applicable to n firm, after making certain adjustments, as mentioned in the definition "scheduled bank" is defined to have the same meaning as in explanation to clause (viia) of su1:rsection (1) of section 38 explanation 2 and 3 are the same as the explanations } and 3 in the existing clause the new clause (ba) provides that any payment of interest, salary bonus, commission or remuneration, by whatever name called, made by an association of persons or body of individuals to a member will not be allowed as a deduction e~lanatio~s 1 to 3 to the new clause are the same as explanations 1 t~ 3 1~ the exlstmg clause (b) with the difference that while the explanat~ons in the exi~ting clause (b) deal with the treatment of interest paid by the firm to its partners and vice versa, the explanations in the new' clause (ba) deal with treatment of interest paid by the asseciation of persons or body of individuals to its members or vice ver,a ~ub~lause (iii) omits the following clauses of the section (i) clause (c), which lmposes a ceiling on remuneration to the directors and certain other persons of a company clause 14 seeks to amend section 40a of the act relating to expenses or payments not deductible in certain circumstances sub-clause (a) seeks to amend sub-section (3) of the section under the existing provisions, payment of a sum exceeding rs 2,500, if made otherwise than by a crossed cheque or crossed bank draft, is not allowed as a deduction this limit of rs 2,500 is being raised to rs 10,000 sub-clause (b) seeks to delete the fohowing 9ub-6ections:-(i) sub-section (5), which lays down monetary ceilings on payment of remuneration etc by an assessee to its employees (ii) sub-section (6), which lays down monetary ceilings on payment by an assessee to its former employees of fees for services rendered clau$e 15 seeks to amend section ·!3b of the act relating to allowability of certain expenses only actual payment sub-clauses (a) and (b) seek to insert a new clause (c) in the section to enlarge its scope by bringing bonus payments within its ambit so that deduction for bonus is allowed only in the year in which' it is actually paid sub-clause (c) seeks to amend the first proviso, inserted by the finance act, 1987, to make the proviso applicable to the new clause (c) inserted in the section, so that bonus payments will also be allowed if the payment in respect thereof is made before the due date of filing the return of income, and the evidence of :iuch payment is attached to such return, of income sub-clause (d) inserts an explanation 2 to the section to clarify that if deduction in respect of any bonus payment referred to in the new clauie (c) inserted in the section has already been allowed in the assessment year 1988-89 or any earlier assessment year on due basis, the deduction shall not be allowed again in the year in which the sum is actually paid clause 16 seeks to insert a new sectiot:l 54a in the income-tax act relating to relief of tax ,on capit~l gains on transfer of property held under trust for charitable or religious purposes or by certain institutions under the proposed sub-section (1) if an as8essee transfers any 10111 term capital asset of the nature specified in sub-section (2) giving rfse to capital gains and acquires during the previous yea:r in which the transfer took place or within a period of six months 81ter the close 01 such previous year another capital asse~ to be held for the same purposes as those for which the original asset was held, the entire capital gain shall be exempt, if the cost of the new asset is not less than the net consideration received if the cost of the new asset is less than the net consideration, the exemption shall be granted proportionately on the basis of inveatment of net consideration for acquiring the new asset the proviso to sub-section (1) provides the mode of determination of period of six months in a case where transfer of original asset is by way of compulsory acquisition and the amount of compensation is received after the expiry of the previous yea:r sub-section (2) specifies the type of charitable or religious trusts or institutions the capital gains arising from the transfer of properties of which is contemplated to be given relief under sub-section (1) sub-section (3) provides, that where the capital asset is a property held undetr trust created before the commencement of this act, in part only for charitable or religious purposes, then only that fraction of capital gain arising b-om transfer of such asset which represents the extent to which the income derived from the asset transferred was, prior to such transfer, applicable to charitable or religious purposes shall be exe~pt clause 17 seeks to amend, sub-section (1) of section 64 of the act dealing with the circumstances under which the income of the spouse, minor child, etc is included in the income of the individual unde; the existing provisions of clauses (i) and (iii) of the subsection the share income of the spouse or the minor child from the firm is to be clubbed with the income of the other spouse or the parent the provisions of these clauses have become unnecessary in view of the new proposals for taxation of finns (see section 182-189) whereby the shares of partners in the income of the firm are not to be included in the partners' total incom~ sub-clauses (a) and (c), therefore, seek to delete clauses (1) and (iii) of this sub-section under the existing provision of clause (ii) of the sub-section, the income derived by the spouse by way of salary, commission, fees or any other form of remuneration from a concern in which the other spouse has substantial interest is clubbed with the income of the spouse a proviso to this clause, however, provides that the clause will not apply where the spouse possesses technical or professional qualifications and the income is attributable to the application of his or her technical or prolessional knowledge or experience sub-clause (b) substitutes a new proviso for the existing proviso to clause (ii) of the sub-section to pr(l~ride that the provisions of the said clause will not apply only if the incom~ arises to the spouse from a finn carrying on a profession as is referred to in sub-sectio~ (1) of section 44aa, and the spouse possesses any technical or professional qualifica: hon in the nature of a degree or diploma of a university within the meaning of clause (c) of the explanation below sub-section (2b) of lection 12a the extftin~ sub-clauses (tv), (v) and (vi) of tht" sub-seetion deal with club1:>inll of the income from assets transferred to the spouse, minor child or son's wife or minor child, with the income of the individual, transferring the assets, while sub-clauses (vii) and (viii) deal in a similar way with the assets transferred to any person or association of persons for the benefit of the spouse or minor child or son's wife or minor child sub-clauses (d) and (e) seek to make amendments of a consequential nature in clauses (iv) and (v) of the sub-section pursuant to the deletion of the clauses (i) and (iii) of the sub-section -sub-clause (e) and (f) further seek to omit the words "not being a married daughter", which qualifies the term "minor child" used in clauses (v) and (vii) of the sub-section, as the use of these words is unnecessary sub-clause (g) seeks to substitute a new explanation for the existing explanation 1 below the sub-section the amendments in the new e~ planation 1 are only of consequential nature pursuant to the deletion of clauses (d and (iii) of the sub-section 90 that the new explanation 1 refers to clause <ii) only, while the original explanation 1 referred to clauses (i), (ii) and (iii) sub-clause (h) seeks to omit explanations la and 2a below the sub-section, which refer to clauses (i) and (iii) of ,the sub-section, consequent to the omission of these clauses the existing explanation 3 below the sub-section applies to clauses (iv) and (v) of the sub-section only and clarifies that where the assets transferred by an individual to his spouse or his minor child are invested in any business, the income proportionate to the investment out of the transferred assets will be clubbed with the income of the transferor sub-clause (i) seeks to substitute a new explanaticm for the existing explanation 3 the new explanation applies to clause (vi) of the sub-section also relating to assets transferred by an individual to his son's wife or son's minor child and thus removes a lacuna in the existing provisions further the new explanation 3 excludes the clubbing of the income received from the firm, where the transferred assets are invellted by way of contribution of capital as a partner in a firm or for being admitted t() the benefit of partnership in a firm however, the interest received from the firm on such capital contribution is to be clubbed with the income of the transferor clause 18 seeks to substitute a new section for the existing section 67 of the act dealing with the method of computing a partner's shllre in the income of the firm since, as per new proposals for taxation of firms (see sections 182-189), a partner's share in the income of the firm is not to be included in his total income, the provisions of the existing section are no longer necessary and the existing section is being deleted however, the new section with sub-sections (1) to (3) and an explanation provides for the method of computing a member's share in the income of an association of persons or body of individuals, wherein the shares of the members are determinate in the same manner ils provided for in the existing section for computing partner's share in a firm the provisions of sub-section (4) of the original section, which dealt with the set off or carry forward of share of loss of a partner in a registered firm, do not find place in the new section, as there are no provisions in the act for set off or carry forward of the share of loss of a member in an association or body in his own assessment clause 19 seeks to delete, section 75, 76 and 77 of the act dealing with carry forward of losses of regi3tered firms, unregistered firms treatted as registered firms or unregistered firms or their partners, consequent upon the new provisions of taxation of firms being introduced whereby firms are no longer to be assessed as registered or unregistered and shares of the partners in the firms are also not to be assessed in their own hands clause 20 seeks to substitute, a new sub-section for the existing subsection (1) of section 78 relating to carry forward of losses in the case of change in constitution of a firm under the existing provisions of the sub-section, where a change has occurred in the constitution of the firm, the share of loss of the retiring or deceased partner is not allowed to be carried forward to be set off against the income of the firm after the change this sub-section also prohibits any partner from taking the benefit of any portion of the said loss which is not apportionable to him under section fr1 the new sub-section provides that where a change has occurred in the constitution of the firm, the share of loss of the out-going partnera shall not be carried forward to be set off against the income of the new firm it does not contain the latter part of the original sub-section relating to partners, as the same becomes redundant in view of the new proposals for taxation of firms (see sections 182 to 189) whereby the share of a partner in firm's income is not to be taxed in his hands clause 21 seeks to amend, section 80a of the act relating to deductions, mentioned in various sections of chapter via, to be made from the gross total income, in computing the total income of an assessee sub-section (3) of the section lays down that where deductions under certain sections are allowed in the cases of the firm, association of persons or body of individuals, the same deductions will not be allowed in the assessments of the partners or members in respect of shares from such firms, association of persons or body of individuals these provisions will no longer be necessary in the case of a finn and its partners in view of the new proposals for taxation of firms (see sections 182-189) whereby the shares of partners in the firm's income are not to be taxed in their hands therefore, under the proposed amendment f)f the sub-section reference to a firm and its partners is to be taken ut so that the sub-section applies only to the aslociation of peraons and body of individuals and their members clause 22 seeks to amend section 80b of the act, containing defini tions of certain terms for the purposes of chapter via the following clauses of this section ate to be deleted:-(i) clause (2), which defines "domestic company"; (ii) clause (4), which defines "foreign company" both these definitions are being shifted to section 2 (iii) clause (6), which defines "income" in relation to a handicapped individual (iv) clause (8), which defines "relative" both these definitions are no longer necessary, as they we needed for the purposes of section sod, which already stands deleted from the act clause 23, 26 arid 28 seek to omit the following sections of chap~r vi-a of the act dealing with deductions to be made in computing total income:-(i) section 80e providing deduction in respect of payment for securing retirement annuities in cases of partners of registered professional firms, being r~dundant (ii) section 80gga providing deduction in respect of donations for scientific research, etc the deduction for such payment is being allowed under amended section bog (iii) section 80qq, providing deduction in respect of profits ~nd gains from the business of publication of books, being redundant clause 24 seeks to insert q new section 80f in chapter via of the income-tax act, providing for a unified scheme for taxation of charitable and religious trusts which will also be applicable to institutions of national importance including those involved in scientific research, rural development and conservation of natural resources accordingly, subsection (21) of section 10 and clauses (iv) and (v) of suh-section (23c) of section 10 and sections 11, 12, l2a, 13, 35, 35cc, 35cca and 35ccb of the act have been omitted section bog dealing with donations has been separately enlarged with the insertion of this new section, the gross total income of a charitable trust o;r institution will be computed in terms of section boa of the act and thereafter two special deductions will be allowed in accordance with the provisions of this section sub-section (1) specifies the categories of assessees to whom the new provisions will apply apart from persons who derive income from property held under trust for charitable or religious puposes in india, the new provisions will also apply to the trusts or institutions which are (i) set up for the benefit of indian citizens abroad; (ii) notified by the board to be of national importance; and (iii) for promotion of international welfare in which india is interested this enlarges the provisions of present sub-section (1) of section n sub-section (1) also specifies two special deductions from the total income of the previous year which is otherwise to be computed in the normal manner the voluntary contributions received bv such trusts, etc will continue to be taxable on the same pattern as provided in the present section 12 by virtue of the enlarged definition of 'income' in subsection (24) of section 2 these deductions are (i) the amount actually spent by a trust or institution in tulftlment of its objects; and (ii) the amount accumulated by it in specified investments provided such, investments have been held by it for aueast a period of six: months ending on the due date of filing of the return of income these deductions are provided in lieu of the total exemption hitherto granted to such trusts, etc, and will also ~ke: care of accumulation of their income to a larger extent than provided presently under sub-sections (1), (2), (3a) and (5) of section 11 of the act, while taking away areas of discretion sub-section (2) provides that any trust which does not apply for registration in the prescribed manner will not be eligible for deductions specified in sub-section (1) the sub-section further provides that where the gross total income of a trust exceeds rs 50,000 (hitherto rs 25,000), its accounts must be audited and the return of income be accompanied by an audit report in the prescribed form these conditions already exist in the present section l2a of the act the sub-section also empowers the board to impose such other conditions as it thinks fit keeping in view the interests or quantum of the revenue, including the condition that a nominee of the board will be appointed on the board of trustees of the trust or the governing body of the institution sub-section (3) specifies the circumstances in which a trust, etc, will not be eligible for deductions under sub-section (1) t~se are analogous to the existing provisions of sub-section (1) of section 13 of the act where the deduction to a trust or institutions is denied under the circumstances that its jncome is deemed to have been used for providing any benefit, amenity or perquisite to any interested person in the trust, the chief commissioner or commissioner is empowered, on an applica_ tion by the trust or institution, to allow the deletion wholly or to such extent as he may deem fit having regard to the extent of the benefit, amenity or perquisite enjoyed by the interested person sub-section (4) provides for the circumstances in which income of a trust or institution shall be deemed to have been used for providing any benefit amenity or perquisite to any interested person provision of any such benefit or amenity will disentitle the trusts, etc, from the benefit of the two special deductions mentioned in sub-section (1) it also incorporates the existing provisions contained in sub-section (2) of section 13 sub-section (5) provides that where a specified investment held by a trust is realised, the amount so realised shall be deemed to be the income of the trust of the previous year in which the investment is realised or converted into cash this incorporates the principle of present sub-sections (ib) and (3) of section 11 sub-section (6) provides that if any income of a trust or institution is of such nature as to attract the provisions of sections 60-63 of the act, it will not be eligible for deduction under sub-section (1) this incorporates the existing condition in sub-section (1) of section 11 sub-section (7) deals with trusts or institutions carrying on or deriving income from bus~s and specifies special condition whicb are required to be satisfied by such trusts, etc, for grant of deduction under sub- section (1) these conditions includ:e maintenance of accounts of the business on cash basis; prohibition of set off and catty fo~'1"d and set off of business losses; and ineligibility of certain kinds of business and expenditure this enlarges the area of present sub-sections (4) and (4a) of section 11 sub-section (8) empowers the board to delegate any power or authonty, conferred upon it under this section, on an officer not below the rank of commissioner th& delegation will be subject to such conditions and restrictions as the boa,rd may think fit to impose erplanation 1 defines certain' words and phrases for the purposes of this section, thus incorporating the provisions of sub-sections (3) and (4) of section 13 and explanoticm 1 to section 13 explanation 2 saves certain trusts from the purview of the provisions of clause (b) of sub-section (3) this is the counterpart of existing explanation 2 to section 13 explanation 3 seeks to incorporate the existing expulnation 3 to section 13, dealing with persons deemed to have a substantial interest in a concern clause 25 seeks to amend section 80g of the act relating to deduction in respect of donations to certain funds, charitable institutions, etc under the existing provisions of sub-section (1) of the section, the percentage of deductions is 50 per cent of the aggregate of donations made, except in the following two cases, where the deduction is equal to 100 p«l' cent of the sums donated: i (i) prime minister's national relief fund (ii) approved local bodies or organisations for promoting family planning the donations in respect of which deduction is to be allowed are mentioned in various clauses and sub-clauses of sub-section (2) for certain types of donations mentioned in sub-section (2), an upper limit is provided in sub-section (4) beyond which the donations do not qualify for deduction this up~ limit is rs, 5 lakhs or 10 per cent of the gross total income, whichever is less, a new section 80f has been inserted in chapter via (in lieu of the present sections 11 to 13 etc) to provide deductions· in respect of amounts applied or accumulated for charitable o~ religious purposes under clause (d) of 8ubsectlon (1) of this section, a trust or institution of national importance which is approved b! the board ~nd notified in the official gazette, also qualifies for· such deductions if the income is applied or accumulated for the purposes of the trust such trusts or institutions of national importance would include those engaged in rarrying out scientific research, rural development programmes or programmes of conservation of natural resources, etc it is proposed that donations to trusts or institutions of national im· portance carrying on activlties enumerated above, should also qualify for 100 per cent deauction '1'0 achieve th!s objective, the following amend· ments are proposed to be carried out in section 800:-(i) subctause (b) introduces two new sub-clauses (hid) and (hie) in clause (a) of sub-section (2) of the section to include in the list of eligible donetl, a rural development fund set up and notified by the central government in this behalf and also trusts or institutions of national importance referr~d to in clause (d) of sub-section (1) of section 80f which are carrying on the following activities:-(a) scientific research; (b) rural development programmes; (c) programmes for conservation of natural resources or of afforestation of wasteland (ii) sub-clause (a) amends clause' (i) of sub_section (1) of the section, dealing with 100 per cent deduction of the sums donated to include therein the new sub-clauses (iiid) and (hie) of clause (a) of sub-section (2) relating to donations to trusts or institutions of national importance mentioned in (i) above so that such donations will qualify for 100 per cent deduction sub-clause (c) seeks to substitute a new sub-section for the existing sub-section (4) of the section to withdraw the upper limit mentioned therein with reference to the absolute amount of rs 5 lakhs the result will be that most donations mentioned in this sub-section will now be subject to only one upper limit which is 10 per cent of the gross total income sub-clauses (d) and (e) seek to amend clause (i) of sub-section (5) and exp14nation 2 of the section consequent upon the deletion of sections 11 to 13 and their substitution by the provisions of a new section 80f and also the deletion of clause (23) of section 10 relating to exemption of the income of sports associations, etc further clause (23aa) relating to exemption of the income of regimental fund etc, of the armed forces is also included in clause! (i) of sub-section (5) of the section so that donations to such funds will also qualify for deduction equal to 50 per cent of the sums donated clause 27 :;:ecks to amend section sol of the act relating to deductions in respect of interest on certain securities dividends etc, by inserting clause (va) in sub-section (1) thereof the new clause allows deduction of income received in respect of units of a mutual fund specified under the newly inlerted clause (23d) of section 10 clause 29 seeks to substitute a new section for the existing section 86 relating to shares of partners in the income of the firm or the shares of members of an association of persons or body of individuals in the inco~ of the association or body the existirig section 86 co~sists of two clauses (iii) and (v) only clause (iii) provides for rebate on the share income of the partner ilf an unregistered firm in his own assessment, while clause (v) provide~ for a similar rebate in the case of a member of an association or body since as per new proposals regarding taxation of firms (see sections 182 to 189) the firms are no longer to be assessed as registered or unregistered and partners' shares in the income of the firm are n('lt to be included in their total income, the provisions of the existing clause (iii) of the section have become irrelevant and do not find a place - in the new section the new section, therefore, deals only with the shares of members of an association of persons or body of individuals in the income of the association or body, and provides that income-tax shall not be payable in respect of such share, although it sllah form part of total income of the member proviso to the section lays down that where the association or body is taxed at the maximum marginal rate or any higher rate, the share of the member shall not be included in his total income at all it is further provided that where no income-tax is chargeable on the total income of the association or body, the share of a member therein shall be chargt!uhle to tax as part of his total income clause 30 seeks to substitute new sections 'for the following existing sections of the act:-(i) section 116 relating to classes of income-tax authorities; (ii) section 117 relating to appointment of income_tax authorities; and (iii) section 118 relating to control of income-tax authorities the new section 116 includes certain new authorities which are presently functioning and redesignates so~e of the existing authorities it also om!ts the authority "appellate assistant commissioner" from the act the income_tax authorities now mentioned in the new section are: , (a) the central board of direct taxes constituted under the central board of revenue act, 1963, (b) directors general of income-tax or chief commissioners of income-tax, (c) directors of income-tax or commissioners of income_tax or commissioners of income-tax (appeals), (d) deputy directors of income-tax or deputy commis3ioners of income-tax, or deputy commissioners of income-tax (appeals), (e) assistant directors of income-tax or assistant commissioners of income-tax, (f) income-tax officers, (g) tax recovery officers, (h) inspectors of income-tax the existing section 117 specifies elaborately the appointing authorities for the various authorities to be appointed under the act thid elaborate description is eliminated in the new section, in view of this matter being covered by other statutory rules sub-section (1) of the new section empowers the central government to appoint such persons as it thinks fit to be the income_tax authorities sub-section (2) empowers the central government to authorise the board a director general, a chief commissioner, a director or a commissioner to appoint income-tax authorities below the rank of assistant commissioner sub-section (3) empowers an income-tax authority authorised in this behalf by the board to appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions the existing section 118 spells out the control over income-tax authorities it describes in detail as to which income_tax authority will be subordinate to whom the new section, instead of mentioning the controlling authorities in detail, empowers the board to issue notification in the official gazette directing that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in the notification • clause 31 seeks to amend section 119 of the act relating to instructions to subordinate authorities sub-clause (a) seeks to amend clause (b) of sub-section (2) of the section to empower the board to authorise any income-tax authority other than a deputy commissioner (appeals) or comm1ssioner (appeals) to admit a belated application or a claim for any exemption, deduction, refund, etc, instead of only the commissioner of income-tax or the income-tax officer, as at present sub-clause (b) seeks to omit sub_section (3), which enjoins upon the income-tax officer to observe and follow instructions issued by his superiors under whom he is post-ed the provisions of this sub-tjection are unnecessary in view of the provisions of the new section 118 clatlse 32 seeks to substitute a new section 120 relating to jurisdiction income_tax authorities under the existing provisions, the jurisdiction of various income_tax authorities are given in separate sections viz, 120, 121, 121a, 122, 123, 124 (1) and (2) and 128 in essence all these sections say that the incometax authorities will perform their functions in the area or cover the persons, etc, assigned to them by the board or the commissioner of income_tax, depending upon the rank of the income_tax authority sections 125, 125a, 126 130 and 130a provide for jurisdiction under special circumstances instead of mentioning the jurisdiction and powers of each incometax authority separately, it is proposed to combine the provisions of all these sections mentioned in the preceding paragraph in a new section 120 sub-section (1) provides that income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on or assigned to them by the board sub-section (2) empowers the board to delegate the authority t() authorise to any income-tax authority below it, eo as to enable it to issue orders in writing for the exercise of the powers and performance of the functions by the authorities subordinate to it sub section (3) provides ,that the board or any other income-tax authority authorised by it, while issuing' directions referred to in subsections (1) and (2), may have regard to anyone or more of the following criteria:-(a) territorial area; (b) persons or classes of persom; (c) income or classes of income; and (d) cases or classes of cases· sub--section (4) empowers the board to issue general or special orders to: (a) authorise any director general or director to perform such functions of arjy other income_tax authority as may be assigned to him by the board; (b) empower the director general or chief commissioner or commissioner to issue orders in writing that the powers and functions assigned to an assessing officer in respect of any specified area or persons or classes of persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed 'by any deputy commissioner sub_section (5) makes provision for conferring concurrent jurisdic_ tion on the assessing officers it provides that directios and orders referred to in sub-sections (1) and (2) may require, for the proper management of work, two or more assessing officers (whether or not of the same class) to perform functions concurrently where assessing officers performing concurrent functions are of different classes, the authority lower in rank among them shall exercise power and per· form functions as the higher authority amongst them may direct subsection (6) seeks to empower the board, notwithstanding anything contained in this section or section 124 to regulate matters concerning jurisdiction for purposes of furnishing of the return of income or the doing of any other thing under the act by issue of notification in the official gazette clause 33 seeks to delete sections 121, 121a, 122, 123, 125, 125a, 126, 2'8, 130 and 130a of the act dealing with jurisdiction of various incometax authorities, as the provisions of these sections have been combined in a single section 120 clause 34 seeks to substitute a new section 124 dealing with the jurisdiction of assessing officers in place of the original section relating to jurisdiction o~ the income-tax officers the provisions of sub-sections (1,) and (2) of the existing section 124 relating to jurisdiction of income-tax officers having been merged, along with other sections, in the new section 120, do not find place in the new section 124 the provisions of the existing sub-'sections (3) to (7), with appropriate amendments: are reproduced in sub-sections (1) to (5) of the new section 124 the amendments are:-(i) whenever there is a disagreement between two or more directors general or chief commissioners or commissioners regarding jurlsdiction of an assessing officer, the board or such directqrgeneral or chief commissioners or commissioners as may be authorised in this behalf by the board through a notification, will be competent to decide the iss~, instead of only the board, as at present (ii) the existing provisions for questioning the jurisdiction of an income-tax officer are that no person shall call in question his jurisdiction-(a) where a return of income under section 139 has been filed, after the expiry of one month from the date of flling of the return or after the completion of assessment, whichever is earl~r; (b) where no such return has been filed, after the expiry of th~ time allawed by a notice under section 139 (2) or 148 for making a return in view of the proposed new procedure of assessment, where issue of notice under section 139 (2) is dispensed with and completion of assessment in all cases is also not necessary (see amendment of section 139 and 143) it is now provided that no person shall be entitled to call in question the jurisdiction of an assessing officer:-(a) where a return of income under section 1'39(1) has been filed, after the expiry of one month from the: date of service of notice under section 142(1) or 143(2) or service of intimation under section 143 (1), or after the completion of assessment, whichever is earlier, i (b) where no such return has bleen filed after the expiry of the time allowed in a notice under section 142(1) or section 148 for making the return, or the date of hearing specified in a notice issued before passing an order under section 144, whichever is earlier clause 35 seeks to substitute a new section for the existing section 127 relating to power of transfer of cases· under the existing provisions of this section, the co~missioner or the board can transfer cases from one or more income-tax authorities to other income-tax authorities the commissioner can transfer a case from one officer to another provided both work under his jurisdiction the board too has similar power to transfer cases from one officer to vnother irrespective of the fact that the two officers are working under different commissioners even where the commissioners agree that the (ases can be transferred among their officers, the orders have to be passeci by the board the new section incorporates the provisions of the existing section with the following amendments:- , (i) the powers of transfer of cases are given to the director general, chi~f commisssioner or commissioner instead of only to the commis&ioners; (ti) au cd be trmatarred betftin the aid i d omworking udder d1fterent directol"l general or chief commiallltona&1t or commluioders-(a) if the concerned directors· general or chief omuniasion or commissioners agree, by the chief commissioner or commissioner from whose jurisdiction the case is to be tramtlened; (b) if the ooncerned directors general or chief commisaionertl or commissioners do not agree, by the board or any such director general, chief commissioner or commissioner as the 'boarcl may, by notification in the official gazette, authorise in this ~ , clgube 36 aeeks to amend section 131 ot the act relating to power of income_tax authorities regarding discovery, production of evifience, ete under the existing provisions, sub-section (1) gives the powe:c of a civl court to an income-tax: otrcer, the appellate assistllllt commissioner, inspecting assistant commissioner, commissioner (appeals) and the commissioner in certain matters like discovery and inspectton, enforcing attendance of any person and ~xamining him on oath, etc, in any proceeding! before them sub-section (la) extends these powers to an a slstant director of inspection, who generally deals with search and seizures under section 132 and enables him to exercise these power even when no proceedings are pending sub-clause (a) seeks to amend sub-section (ia) of the iliction ~ extend similar powers to the director-general or director and also to the authorised officer under sub-section (1) of section 132 before he takes search and seizure action mentioned in clauses (i) to (v) of that au b--section sub-clause (b) seeks to omit sub-section (2) of this section relatine to imposition of fine for non-compliance with the summons issued un~ der this section, consequent upon the inclusion of this penal provisio in section 272a dealing with miscellaneous penalties clause 37 seeks to amed section section 132 of the act relating to searck and seizure under the existing provislons of sub~ection (1) of this liection the authorised officer, who is conducting the aearch, may seize the books of account, documents, money, bullion, jewellery or' other valuable articles or things found during the search, if the same are unaccounted for sub-section (3) empowers the authorised officer to issue a prohibitory · order ot1 a person in control of such documents or valuable articles, ete, directing him not to remove, part with, or otherwise deal with them without his permission, it he finds ft not practicable to seize them · there is no time limit up to which such a prohibitory order can be lnforce sub-section (4) empowers the authorised officer to examine on oat "any person found to be in possesion or control of· any books· at account, - valuable articlu, etc, during the search he cannot however, examtne · au the persorn; present in the premisee at the time of the reqj'(!h, un1n1 they are in possession or oontrol of the d~cuments or valuables, eta • sub-section (5) provides that where any money valuable articles, etc, have been seized, the income-tax oftlcer haa to pass a summary order within 120 days of the seizure determining the extent of ~oncealed income, calculate the tax, penalty and interest thereon and appropriate the seized assets against the liability so determined or against any other existing liability of the assessee sub-clauses (a) and (b) seek to make amendments of a consequential nature in sub-sections (1) and (la) of the section sub-clause (c) seeks to add an expza:nation to sub-section (3) to clarify that a prohibitory order under this sub-section does not amount to seizure sub-clause (d) seeks to insert an explanation in sub-section (4) - to clarify that examination on oath mentioned therein need not be confined to the things etc, :found during the search but can also be for the purpose of general investigation sub-clause (e) seeks to insert a new sub-section (sa) to provide that a prohibitory order under sub-section (3) will not be operative for a period exceeding 60 days from the date of the order, unless the authorised officer records reasons in writing and obtains the approval of the commissioner to such extension it is further provided that the commissioner shall not approve the extension of the period beyond the expiry of 30 days after the completion of all the proceedings under the act in respect of the years for which the books of account, doc'uments, money, bullion, jewellery or other valuable articles or things are relevant sub-clause (f) seeks to make an amendment of consequential nature in explanation 1 at the end of the section clause 38 seeks to make an amendment of consequential nature in section 132a of the act relating to power to requisition books of account, etc, by substituting reference to "income-tax officer" with reference to "assistant commissioner or income-tax officer" clause 39 seeks to amend section 133 relating to power of the income· tax authorities to call for information sub-clause (a) seeks to amend clause (4) relating to furnishing of a statement of the names and addresses of all the persons to whom the assessee has paid in any year rent, interest, commission etc • exceeding rs 400 this limit is proposed to be raised to rs 1000 and the board is to be empowered to raise the monetary limit further through rules sub-clause (b) seeks to insert a proviso at the end of the section to provide that the director-general, chief commissioner, the director and the commissioner can also call for the information from any person (inch-ding a banking company) referred to in clause (6) of the section, which at present can be called for by the income-tax officer the inspecting assistant commissioner, appellate assistant commissioner or commissioner (appeals) only clauae 40 seeks to amend section 133a relating to power of survey f1f an income-tax authority the amendment is made in clause (a) of the explanation to this section to provide that instead of only the income-tax oftlcer, as at present, any income-tax authority mentioned in this section (which means an assistant commissioner, an assistant ·vir-~tor or an income-tax officer) can authorise income-tax inspectors to conduct survey clause 41 seeks to amend section 138 of the act relating to disclosure of information in respect of the assessees under the existing provisions, clause (a) of sub-section (1) of the section provides that the board or nny income-tax authority specified by the board may disclose information to other government agencies and to the authorities under the foreign exchange regulation act about any assessee in respect of any assessment made clause (b) of sub-section (1) of this section confers powers on the commissioner to disclose information to any person, who makes an application to him, in case of any assessee and in respect of any assessment made, if he is satisfied that it is in public interest to do so sub-clause (i) seeks to amend clause (a) of sub-section (1) of the section by removing the condition that the information to be passed on to the other government department must relate to an assessee and to a eompleted assessment instead, it is provided that any information reeeived or obtained by any income-tax authority in the performance of his flmctions under the act may be disclosed sub-clause (ii) seeks to amend clause (b) of sub-section (1) 80 as to empower the commissioner to disclose information relating to any asr-essee received or obtained by any income-tax authority in the performance of his functions under the act, whether an assessment has been eompleted or not clause 42 seeks to amend section 139 relating to filing of retum of incomesub-clause (a) seeks to substitute a new sub-section for the existing l11b-section (1) which prescribes different time limits for filing of the return of income by assessees having in~ome from business and by those having income from sources other than business the existing dates are either 30th june or 31st july the new sub-section staggers further the dates for filing the returns by different classes of assessees the due dates now provided are as under:-(1) where the assessee is a company by 31st december | (2) where | the | assessee is a person ' ||------------------------|----------------------|---------------------------|| other | | || than | a | company- || (i) who | | || is | | || required | | || to | | || get his | by 31st | || ~ber | | || accounts audited | under | the || come-tax act | | || or | | || any | other law, | or || in | | || the | case | of || (u) | | || deriving | income | from || business | | || or | profession, who does | || not | | || fall | | || 'under item (i) above | | || (iii) | | || in | any other case | by |proviao to the existing aub-eection (1), which allows diseretion to the lnoome-tax c>meer on an application made by the assessee, to extend the' ute for fuing the return of income, does not find place in the new sutt-; -:tioa codsequenuy the income-tal( otjicer will not have tdy power te extend the· dates of filing the returns, so that the dates mentioned above are mandatory sub-clause (b) seeks to omit sub-section (2) of the section dealin& with ~e issue of a notice by the income-tax otiicer callin, for the ~ turn ot income sub-clause (c) makes amendments')f consequential nature in su~ section (3) relating to furnishing of loss return by the assessee theile amendments are pursuant to the deletion of sub-section (2) of the section and the provision of staggered dates for filing the returns of mcolwl in the new sub-section (1), with the result that a loss return can - lie filed by the four due dates mentioned therein, depending upon the ,a1elory in which the cue falls sub-clause (d) seeks to substitute a new sub-section for the existing lub-sections (4) and (4a) under the existing sub-section (4) a return not filed by the due date can still be filed within two years from the end of the relevant assess-jil,cnt y~art if the assessment has not been completed the new lnb-sec~tion provides that such a belated return can be filed within one year from the end of the relevant assessment year a proviso to the sub-section clarifies that in case the return relates to assessment year 1987a8 or _ earlier year, the reference to one year shall be construed as reference to two years from the end of the relevant assessment year the existing sub-section (4a) relates to filing of return by trusts or institutions for charitable or religious purposes, whose income is exempt under the provisions of sections 11 and 12 the new section meorporates amendments consequent upon the substitution of the provisions of sections 11-13 by a new section 8of_ sub-clause (e) seeks to subfd:i, tute a new sub-section for the existing sub-section (5) of the section relatins 10 filing of ~~ return the new sub-section provide8 that a revised "turn can also be filed within one year from the end of the relevant assessment year instead of two years at preeent a provilo to sub section clarifies that in case of a return relating to assessment year 1988-h9 or ildy etu'lier year, the reference to one year shall be construed a5 reference to two years from the end of the relevant assessment year sub-clause (f) seeks to make amendme"jlts til eonsequential nature in sub-sections (6) and (sa) pursuant to the deletion of sub-section (2) f the section sub-clause (g) seeks to omit sub-fteetion (7) of the 1iemicm, rs itt provisions have become redundant coftsequemt upon the deletion of subsection (2) of the sec,tion sub-clause (b) seeks to ia&el't olause (e) in sub-tec&d (l) of the section dealing with charge of inte~ wr tllte illne of tetum 'nlis is - anninal clause and provides that provisio~ of the 0, ~~tion sball' apply only 1n pe~t of assessment year 1~8-89 or earlier assessment years thereafter the charge of interest for late ftl1ng of return is to be covered by the mandatory interest being provided in chapter xvn , sub-clause (i) seeks to make amendments in provi&, to su~ti~ (10) which are consequent to the amendments made in sub-section (3) ,f the section r~lating to returns of losses and in sub-section (4a) of the section relating to returns furnished by charitable or religious trusts, itc clause 43 seeks to amend section 139a of the act relating to the permanent account numbers as follows:-(1) reference in sub-sections (1) and (2) of the section to "any a~ounting year" is substituted by a reference to "any previous year" (ii) the board is also empowered to preseribe categories of documents on which the permanent account number is to be given (iii) the definition of the term "accounting year" liven in clause (a) of the explanation in the section is omitted clause 44 seeks to amend section 140 which specifies the persons by whom the return of income is to be signed and verifted under the existing provisions of clause (a) of the section, the retura of income, in the case of an individual, has to be signed by the individual himself unless he is absent from india or is mentally incapacitated from attending to his affair& sub-clause (i) seeks to substitute a new clause 'for the existing clause (a) of the section to extend this facility to cases where for any other reason it is not possible for the individual to sign the return in such a ease the return may be signed by any person duly authorised by such individual in this behalf the power-of-attorney from the individual is to be attached with the return under the existing provisions of clause (c) of the section, the return of income, in the case of a company, can normally be stilled and veriljt:'d by the managing director or any director of the company sub-clause (ii) seeks to add a proviso to this clause to provide that in the case of a non-resident company, return can be signed by a person holding valid power-of~attorney which is to be attached with the return a further proviso is added to the clause to provide that-(i) where the company is b~ng wound qp, the liquidator of the company under liquidation ihall sip and verify the return; and (ii) where the man~t of t~ company hlul been taken 0 by the central dr state government, the principal ofticer shell sign and verify the return i suboclulie(iii) seeks to idaert a new claw (c:ld) in the se,ctio:o to provide that the chief executive, cliftoer of a pouucal party hferre4 to in sub-section (om) of section 139 shall be the person com~tent "" sip and verify the retul'b of 11ich a political party clause 45 seeks to amend section 140a relating to payment of selfassessment tax under the '~~xisting provisions of sub-section (1) of the section the assessee is required to pay tax on the basis of return after taking into account taxes already paid, at the tim& of filing the return sub-clause (a) seeks to amend the sub-section to make it mandatory for a person also to pay interest payable up to the date of filing the return along with self-assessment tax the interest is to be paid for non-payment or short payment of advance tax, deferment of payment of advance tax and late filing of return an explanation is inserted to clarify that where the assessee pays only part of the amount due at the time of filing the return, such payment will first be adjuited towards interest, and balance if any, will ' be adjusted towards self-assessment tax sub-clause (b) seeks to substitute a new sub_section (3) to provide that if any assessee has not paid the self-assessment tax: and interest in full before filing the return, he shall be deemed to be an assessee in default the existing sub-section (3) of the section which provides for levy of penalty for non-payment of self-assessment tax, is being omitted clauses 46, 51 and 53 seeks to omit the following sections of the act: (1) section 141a relating to provisional assessment for refund, consequent upon the new scheme of assessment (see amendment of section 143) (2) section 144b dealing with reference to inspecting assistant commissioner in certain cases, as its provisions are already withdrawn after 30-9-1984 (3) section 146 relating to reopening of a best judgment assessment at the instance of the assessee, as this provision has already ceased to be in forre after 30-9-1984-clause 47 seeks to amend section 142 of the act relating to enquiry before assessment sub-clause (a) seeks to amend sub-section (1) of the section to exclude reference to sub-section (2) of section 139, consequent upon the deletion of that section, so that notice under this section can be issued if the assessee has not filed return of income by the due date under sub-section (1) of section 139 sub-clause (b) seeks to insert a new clause in sub-section (1), which provides for power to call for return of income, where it hu dot been filed voluntaruy before the end: of the ~t assessment ! year clause, 0!8 seeks to substitute a new section for the existing section loq relating to procedure for asseamnent under the existing provisions of the section, after a return of income has been filed, the income-t~x officer may make an assessment under bub-section (1) without requiring the presence of the assessee or production by him of any evidence in support of the return where the assessee objects to such an assessment or where the income-tax officer i" of the opinion that the assessment so made is incorrect or incomplete, or in a case where the income-tax officer does not complete the assessment under sub-section (1), but wants to make an enquiry, a notice under sub-section (2) may be issued to the assessee requiring him to produce evidence in support of his return after considering the material and evidence produced by the assessee and after making necessary enquiries, the income-'tax ofticer makes the assessment under subsection (3) of the /section this section is proposed to be completely recast to provide for a new scheme of assessment wherein the requirement of passing an assessment order in all cases where returns are filed is dispensed wtth clause (a) of sub-section (1) of the new section provides that where a return has been filed under section 139 or under sub-section (1) of iiection 142-(i) if any tax or interest is found due on the basis of such return, an intimation shall be sent to the assessee specifying the sum so payable and such intimation, shall be deemed to be a notice of demand issued under section 156; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee a proviso to the aforesaid clause allows department to make certain adjustments in the returned income or loss clause (b) of sub-section (1) of the new section provides that where as a result of any of the appellate, revisionary or settlement order mentioned in the clause relating to any earlier assessment year and passed subsequent to the filing of the return referred to in clause (ii), there is any variation in the carry forward loss deduction" etc, claimed in the return, then,-(i) if any tax or interest is found due, an intimation shall be sent to the assessee specifying the sum so payable, and (ii) if any refund is due, it shall be granted to the assessee however, an intimation for any tax or interest due under this clause shall not be sent after the expiry of four years from the end of the financial year in which any such order was passed sub-section "(2) of the new section provides that when the assessing officer considers it necessary or expedient to verify the correctness or completeness of the return, to ensure that the income has not been understated or the loss declared is not excessive, or the tax has not been underpaid, be shall serve on the assessee a notice: either to attend hit oftice or to produce on a date specified any evtdence on which the assessee may rely in iupport of the return a pi'oviio to the 'ulhecuozl provktea that iuch a notloe s!1 be eervecl 'on the aue~ only during the rtnanelal year 18 which the return is rued or within six rnonths from the date of filing the return, whldlever is later sub~section (3) provides that after hearint suclt evidence as the aaelsee may produce in response to notice under sub-section (2) ara such other evidence 8 the 8s8euing officer may require on 8peaiftet1 points and after takin, inio account all relevant material which the assessing officer has gathered he 8hall pass an assessment order in wri- tins determining the total ine9me or 108111 of the asa8l8ee and the auld payable by him on the basis of such uses&ment order clause 49 seeks to amend section 144 of the act relating to best jud,-ment assessment made ex pane sub-clause (a) seeks to amend clause (a) of the section consequent upon deletion of sub-section (2) of section 139, to provide that a best judgement assessment can be made on assessee's failure to file a retura of income under sub-sectiod (1) of section 139 sub-clause (b) seeks to amend the section to provide that - beltt judgement assessment shall be made only after giving the assessee 8r ~pportunity of being heard sub-clause (c) seeks to delete the words "or refundable to the assessee" so that a refund may not· be granted under this seetion sub-clause (d) seeks to insert two provisos in the section to provide that such opportunity shall be giwn by issue of a notice to the assessee to show cause why the assessment should not be completed to the best of judgment it is further provided that such an opportunity will not be necessary where a notice under sub-section (1) of section 142 has already been issued clause 50 seeks to amend section 144a of the act relating to the power of the inspecting assistant commissioner to issue directions in certain cases: by deleting sub-section (2) of the section, consequent upon the deletion of sub-section (3) of section 119 referred to in this sub-section clause 52 seeks to amend section 145 of the act relating to method: of accounting to be emp~oyed in respect of income under the head "profits and gains of business of profession" or "income from other sources" under the proposed amendment a second proviso is being inserted in sub-aection (1) of the section to provide for taxation of any income by way of interest on securities on accrual basis in a ease where no method of aceountin, is regularly employed by the assessee czauae 54 seeks to substitute new sections for the existing sectiodj r147 and 148 relating to income escaping asaessment and is1u8 of notice ~n auch escjpement qf 1nco~e cul1a¥t '(al c:jf the existidg section empowers the income;tax oftleet tn assess or re~assess the i,dceme 8&c8ping assessment, ~ ~e hu reuod to believe that income has escaped assessment and such escapelrieut has oc(:urred on account of either a$sessee's, omission or faijnj'~: to file! a return of income or failure· to disclolie fully and 4"uly au iq&twial facts necessary for his assessment fo1' that year clause (b) eq1pqwers the income-tax ofticer to reopen an ass~ssment, notwithstanding the fact that there is no omission or failure, as mentioned in clause (a) on the part of the assessee, if he has, in consequence of information in his possession, reason to believ~ that income chargeable to tax hasoscaped ci::sessment i under the propo::>ed amendment, separate provisions contained iri the existing clause::> (a) and (b) of the section are to be simplifieq and merged into a singe provision enabling th~ assessing officer to' assess or re-assess income which has escaped assess,ment fo~ any assc¥iilent year, after recolding reasons for doing so the existing requirements of having "reason to believe" or "information in possession" are dis-i " pensed with it is further provicied in the new section that once an assessment is reopened, ~ny other income which has escaped assessment and which comes to ',he notic(: of the asessing officer subseq~nuy in the course of the proceeding under this section, can also be included ill the assessment ' a proviso to the nen sub-section provides that if an assessment has ltlen made for the relevant ass-:ssment year under sub-secuon ,(3) of ~ection 143 or this sectlon, no a ~ tion shall be taken under t¥i '~ection aiter the expiry of four years 'from the end of the :t'elevant assessment year, unless the income has esca~d assessment due to the ~~, on the part of the assessee to flk a return under section 139 or 142{l) or 148 or to disclose fully and truly all material facts nece~az:y ~or his assessment explanation 1 to the new section, which clarifies the meaning of the term "disclosure", is the sail¥! as explanation 2 in the existing section explanation 2 to the new section clarifies that the following shall also be deemed to be cases of income escaping assessment:-(i) where no return of income has been furnished by an asses" see, although his total income is above the taxable limit; (ii) where a return of income has been furnished but no asseu" ment has been made, and the assessee is found to have understand his income or claimed excessive loss, deduction; etc, in the retumj and (iii) where an assessment has been made, but income chargeab1e to tax has h:>en underassessed or assessed at too low a rate or any excessive lot,s or relief or depreciation allowance or any other allowance under the act has been allowed the existing provisions of sub-section (1) ~f section 1~ p~ovide that a notice issued under this section shall tentamount to a notice issued under 5ub-section (2) of section 139 the existing sub-section (2) provides that before issuing a no dee under this section, the income-1)'ax omcer will record his reasons for domg so lii~ t~ ile'" s4!etiob 148, reference to sub-section (2) of section 130 is i18iilovtki as that sub-section is being de~ted sub-sectien (2)· of tomi ~on is t-o be deleted, as the requirement of recording reasolifj is ii),corporated in section 147 itself the new section 148, therefore; provides that before making the assessment, reassessment or recomputation uftder &ecqolt; 147, the assessing omcer shall serve on the asse~, a notice nqulriaf !lim to furnish the return of income within such period, ilot beidg less than 30 days, as may be specified in the notice ci:4'11$e 55 seeks to amend section 149 of the act reiating to time untit' for issu:e of nottce under section 148 the- existing provisions of sub-section (1) of the section lays down tune limits depending upon whether the case falls under clause (4) or e1athle (b) of th~existing section 147 thus no notice for reopetl1ng an , assessment under section 148 is to be issued in a case falling under citluse- (b) after four years and in a case falling under clause (a) after eight years from the end of the relevant assessment year in a case falling under clause (a), where the income which has escaped assessment amounts to rs 50,000 or more in that year, the case can be reopened up to 16 years the existing pro\1isions of sub-section (1) of the section are being nbstahtially changed in view of the new procedure of assessment (see notes on amendment of section 143), and in the proposed amendment the time-limits ar~ to depend upon whether a case has been subject to sctu'tiny (by way of an assessment under section 143 (3) or section 147) or not and also the amount of income which has escaped assessment the new provisions in this respect are indicated in the following chart:--| beyond four years beyond | -scvei'l | yean ||------------------------------|-------------------------|---------|| but up | to | || seven years | | || but | up | || to | | || tcn | | || ~ | | || from the | end | of || crus" | | || of | | || the | | || e<:icvant assessment | relevant | || ass~s8- | | || year | ment | year || ---------- | | || -------- | | || | | || ------- | | || in | cases subjeotecs | to || if | | || the | | || escaped in- | | || tiny by way | | || of | assessment come is jess | than || under | | || section | | || 143(3) | | || or | 50,000 | || | | || , | | |if tbo esoaped in-if the cscaped income is rs 50,000 come is rs 1,00,000 or more, but less or more than rs 1 jakb if the escaped income is ri 25,000 or more, but less than rs 50,000 an- eo:planation below t~ sub-section clarifies that for the purposes of this sub-section income escaping assessment shall have the same :neaning as explanation 2 of section 147 c14use 56 seeks to amend section 150 containing provisions for issue of a notice under section 148 without time limit in cases 'where assessment, reassessment or recomputation is in pursuance of an order of appeal, reference or revision under this act it is proposed to amend sub-section (1) of the section to empower me assessing officer to issue a notice under section 148 at any time to jive effect to any finding or direction contained in an order passed by a court in arty proceedings, which need not necessary be under 'the 1n::ome-tax act "clau,e 57 seeks to substitute a new section for the existing section 151 relating to sanctioning authorities for issue 'of notice ~d~r section 148 i i under ,the exis,ting provisions of this section, if notice under sectiod 14~ is to ,be issued after the expiry of four years from the end of the relevantassessrnent year, sanction of the commissioner is necessary, and after the expiry of 8 years from the end of the relevant assessment year, sanction of the board is necessary in the proposed new section, the issuing or sanctioning authorities will demt1d upon whether the case has been subject to scrutiny by way of assessment under section 143 (3) or 147 or not ' suh-~ection (1) of the new section provides that where an ment under sub-section (3) of section 143 or section 147 has been made for an assessment year, notice under section 148 can be issued for'dlat year only by an assistant commissioner or a deputy commissioner a pro~iso ,to this sub-section provides that after the expiry of , ~ from the end of the relevant assessment year, notice under section 148 can be issued only with the prior approval of the chief commissiooer or the commissioner sub-section (2) of the new section provides that in a case ~tw ut_ a case falling under sub-section (1), notice under section 148!ctq1 h!e issuea after the expiry of 4 years iromtheendof ,tbe reley nt m~nt year only by a deputy commissioner or with the approval of the deputy commissioner ckzuse 58 seeks to make an amendment of consequential natute iii lee-tion 152 containing certain provisions re~arding assessmw of esca,ped income, pursuant to the merger of clauses (a) and (b) of lection 147 clause 59 seeks to amend section 153 of the act relatigg ,\8 uut time ~,mits for completion of assessment and reassessment the existing sub-section (1) of the section,dea1!ing with complt~ of rf:isessment under section 143 or 144, -consists -of clauses {a) to ~, with clause (a) having three sub_clauses (i) to (iii) all othese c1au$ei e,x:cept sub-clallse (iii) of clause (a) are to be deleted for the reasons indicated below:-(1) provisions of sub-clauses (i) and (ii) of clause (a) relating to assessment years 1967-68 and 1968-69 which were tralil6itol'y ?rovisions at the time of their introduction by the finance~ 1968 have become redundant (2) provisions of c1al,lse (b), which provides eight ye~ t,ime limit for completion of assessments involving concealment of income be"" impractical and not actually used (3) provisions of clause (c) having become redunaant in view ~lf ijle curtailed time of one year from the end of the relevant a,sses,sment year allowed for filing returns of income under -subsf-ctions (4) and (5) of section 139 , (4) ,~ovisions of clause (d) having become redundant in view of the riew' procedure of assessment tliere,fore, sub-clause (a) seeks to substitute a new sub-section (1) ld the section which excludes the provisions of all the' above clauses and 14op-c]aqses the new sub-section (1) is thus much shorter and provides thrt an assessment order under section 143 or 144 shan be made within two years from the end of the assessment year in which the income was first assessable ' 'f"\ the,- existing sub-section of the section dealing with completion of aflc!essment, reassessment or recomputation under section 147, has two clauses (a) and (b) providin~ different time limits depending upon wbethtt the case falls under clause (a) or clause (h) of section 147 cbnsequent upon mer~r of clauses (a) and (b) of section 147 into i:; stngle' section sub-clause (b) seeks to amend sub-section (2) of section '153 by merging, clauses (a) and (b) of the sub-section and providin~ a uniform time limit of two vears from the end of the ft,n~cia1'year in which the notice under section 148 was served aptoviso to sub-section (2) makes an exception in cases where notice under section 148 has been served on or before 31-3-1987 in such cases the, assessment, reassessment or recomputation can be made by 31',3-1990 ,,'his is by way of a transitory provision to tide over the difficulti~s duhng the transitional period on switching over from the present f6tjt ,year limit to the new two year limit sub-clause (c) seeks to delet~ clause (iv) of explanation] to the ~ecli('ln which deals with time limit in a ca~e referred to the inspecting a!;sistrnt commissioner under section 144b, as that section itself is being ~eleted clause 60 seeks to amend section ]54 of the act relating to rectific~-_ tion of mistake apparent from record in ~ny order passed by an incomet'lx authority the amendment is made by substituting a, new sub-section (1) in the' section, which also empowers an income-tax authority to amend any intlm~tjon serttby it or enhance or reduce the amount of refund granted by it under sub-seclion (1) of section 143 , clause 61 seeks to amend section 1!)5 of the art relating to amendmenttof orders slib::c1ause (a) 'seeks to amend sub·sectlon (1) of the section, dealing wiel rectifications of a partner's share in firm's income, to withdraw its provisions after the assessment year ] 989-90, as the provisions of the st:b-seclion would become redundant consequent upon the new provisions of taxation of firms as a unit, (see amendment of sections ]82 to 189);" sub-clause (b) seeks to omit the following sub-sections:-r' ! ( trri (1) sub-section (3), relating to recomputation of income couse- ,,;-queot to tax payable by way 01 excess profits tax or business frofits tax, which ceased tqbe levied long back, and has become redundant (2) sub-section (13), dealing with amendment of an assessment order by allowing the provision made for gratuity which was deposited in 'an approved fund subsequent to the passing of an assessment order, which has become redundant after 31st march 19111 "sub-clause (c) seeks to omit the followin'g sub-sections with eft'ect from 1-4-1992:-'(1) sub-section (5b) which deals with withdrawal of deduction tnr expenditure on scientific research originally allowed under subsection (2b) of section'35 and has become redundant in vi~w of the proposed omission of s('ction 35 (2) sub-section (6), which deals with allowability of a bad debt in an year' earlier than the year of write off and has become r~dundant in view of the proposal to allow bad debt in the year of write off (see amendment of section 36) (3) sub-section~ (7a) , (ra), (9a) flo) (b) and (lob) having become'redundant in view of the amendments to sections 54 54b, 54d and 54e made by the finance act 1987 (4) sub-sections (8) (9), (10) (a) and (ioc) having become redundant in view of the new scheme of investment of capital gains introduced by the finance act 1987 clause 62 seek£ to amend section 15r of the act dealine: with intl ~ation of asse~sment of firm and npl)r'lrtionment of its income among the panners, by withdrawing the provisions of the section after the assess-olent year 1989-90, as the iprovisiom; of the section would' become redl:mdant in view of the proposc'd schem!' for taxation of firm,s whereby partners' shares in the income of the firm are not to be assess~d in their hands clause 63 seeks to insert a new chapter xivb ,containing section , 58b yelnting to levy of adchtjr'lnal income-tax in certain cases sub-section (1) of the section provides that on completion of r regular assessment' under section 143 or 144, apart from the sum determined as payable on the basis of such assessment an additional incnmetax at the rate of 30 per cent of the difference between the assessed income and the ~turned income, win be levied by the income-tax officer sub-section (2) through clauses (a) to (d), clarifies as to what win constitute returned income for the purposes of levy of additional inci}metax in different circumstances and how the anditional income-tax will be levied where the returned income is a loss the provisio'tls in brief are:-i (1) clause (a) provides that where there are two or more returns of income for the same assessment year, the income shown i~ the return filed last qefor'e the service of a notice of hearln~ under sub-section (2) of section 143 shan be tre,8t,ed as tnp re~med income; (it) clause (b) provides that where a bellt judgment alleament is completed under section 144 for assessee's fau\u'e to ~ a return of income, the returned income will betaken at 'nil'ol' such higher total income in respect of which tax by way of aavdc, tax, deduction of tax at source and otherwise has been paid (iii) clause (c) makes similar provision, as in qlause ~), ill cases where the return of income is field under sectioil 148 (iv) clause (d) provides that where the retumeo mame is a loss, additional income-tax will be levied on a9ditions ,~, ,mich reduce the loss or convert it into income sub-section (3) provides that where as a result of an order under sections 147, 154, 155,250,254,260,262,263 or 284, or an o,rder of ~ttlement passed under sub-section (4) of section 2tw)d, the amount on ""l1ica the additional income-tax is payable is increased or reduced, the ~tional inome-tax shall also be increased- or decreased accordidgly sub-section (4) gives disccetion to the chief cod;l,liljl;sioner or the commissioner, whether 01'il bis own j;iflotion, or otberwise, to wai:ve or reduce the amount of additional income-taxpay~ble if be is ~aj;~fied that the difference between the returned income and the assessed income is due to bonafide difference of opinion and a1,l the facts relating to and material for computation of the assessed iucome qr 1015$ bad ~~ disclosed by the assessee a proviso to the sub-section provides:-(1) that where an appeal against t)le assessment order has been ftled by the assessee before the deputy commissioner (appeals) or commissioner (appeal), the petition for waiver or r~uction of &ciditional income-ta~ can be fij,ed orily after the decision on such appeal, (2) that the petit~on for waiver or reduction of additional income-tax sha)l be accompanied by a fee of ru~ one buddred sub-section (5) provides that where in the course of a search under section 132, the assessee is found to be the owner fa any ~y, ~on, jewellery or other valuable article or thing and the assessee c~jxui tb,at the assets referred to above have been acq~edby him by utiuau,g j»s income:-(a) for any previous year which has ended before the date of search but return of income for such year bas not d fumished before the said date, or where such return laasbeen iyj'mshed ~ the said date such income has not 'bean declared thel'eill, or , (b) for any previous year which is to end on or after the date of the search, --~,not-witb$tap4ing that stjch in~ome is c;le~lar~d by him in any retum of ~e fumiihed on or after th,e date ofsearc;h, s~,ch income shall not hi! ~rea!ecl as f~mil)g part of his returned ~eo~e for the purpoees of liability of the additional income-tax the aforesaid' in~ome ui, how'e~l' be treated as forming part cd the rettltned income in the following· situations:- (i) if such income is, or t¥ transactions resulting in such mcome are recorded: i (a)-in a case falling under clause (a), before the date of search, and (b}-in a case falling under clause (b) on or before the date of search, in the books of accounts maintained by the assessee, or such ineotne is oth~rwise disclosed to the commissioner before the said date (it) the assessee in the coul'se of search makes a statement under sub·section (4) of section 132 that the assets found have been acquired out of his income which has not been disclosed 10 far in his return of· income to be furnished before the expiry of the time specified in sub-section (1) of section 139 and explains the source of such income and pays ~ tax together with interest,if any, in respect of such income, - sub-section (6)· clariftas that provisions regarding levy of interest under sub-section (1) of section 234a and under sub-section (2) of section 234b for defaults in· fumishing the retum of incoine or jn pa~'ent of advance tax, shall not be applicable to the additional income-tax cluure 64 seeks to amend section 164 of the act relating to the charge of tax where shai)es of beneficiaries are unknown sub-clause· (a) seeka to make amendments of consequential nature in 1i~section (1) of this section and in the first proviso to the sub-section sub-clause (b) seeks to del the followin:-(1) sub-sections (2) and (3) of this section which relate to taitidlioll' of trultl for charitable or· religious purposes, either wholly or in part, as these will be covered by new section 8o-f proposed to be inserted to deal with the incomes of public charitable or reugioua tnatl (2) ex1'la"(ttion 2 to the section, whieh giv~s the m~a~g of·~ term "1tuudmum· marginal rate" c!onsequent upon the shifting of this ddni'tion in i slilhtly modified form to section 2 t"latii'e il5· s~'ks to antend _ction 164a of the act :elating to charge of tax in the case of oral trusts, by the djeleting clause (1) of the ~~1angt1dn to this section, consequent upcm the shifting of ~e defin1t1on of "maximum marginal rate" to section 2, c14ues e6, 81, 68, 69,7(), 71 and 72 seek to insert new s~tions delete ee!rel of the existing ones or amend vari~s ex'lsting sectulds of the act (section 167a of chapter 'xv and sections 1112-189 of cilapter xvi) to introduce a new sys1!em of taxation of firms 'underthe existing provisio~ reg~ding taxation of lirms,,,the act makes a distlnction : ~ \vee:u a registered firmaud an urueglstered nrm there is an eabol'atc pl'oceuure 10 grant regi::>tratlon to the firms or to cancel thereglstration unae! c(;!,!'tam circumstances (sections lli4-hi9) a regll:it~red lll'm l::; ~axec1 ai; ra'les lowe,l' than the rates applicable to indi-vlq,uius ana m adoluon, ::;nart!s or pal'mel::> in the incolne of the firm are agam mcluaoo !11 th'-ll' :,ulal ~ll:;omes and tiixed in their hanus (section lb~) an wuegl::>lert:u iu'm is taxed on lts lola! lucome at the rates applicable to indlvlq~a1s, in clddition, shares of partneh'sin the income 01 the ilrm are mcilaled in iheu" toal lilcomes ior rate purposes only (sectwns 103 ilud ab (lll) j in th,e 'proposed, new scheme of taxation of firms, the existing procedure 111 grantini regisu:ation to the ju:zru; is to be dl::>pensed with however, ltwlll be oo!lgaoory for the fum to rile a certilleu copy 01 the lnstrument ":otpartnerstup aloni with the nrst return 01 mwme 'l'uus the distinction ,between a regjstered brm and an unreglsle~'t:d firm will be removed ,and all firms will ile tc4xed at the lllaxunum maj"gjllilj rate tlowever, payments by way of salary, etc, lllaue to whole-tune working partners and mterest to partners, which are not at present allowed as a deduction under the provisions of section 40 (b), will be treated as allowable deduc-tiojasubject to certain c;eilnw' lsee amenciinent of section 4o(b» with the taxation of tile fu'ms directly at the maximum marginal rate, the 'shares of the paj·tners iii the mcowe of the firm will not be included in their total income [see clause (2a) of sectlon loj also separate rate schedules provided tor t;;;xatlon of firms in sub-paragraphs i and ii of t"aragraph c of parts i and ui of the ;r'irst schedule 19 the finance act w:!l b<:o omitted 1d due course clause 66 seeks to chan~ the sub-heading "dd-association of pers0ns--special cases" ot chapter xv of the act to "dd-firms, associatwn of persons and body oj mddnu·uals" it further deletes the existing section i67a under the sub-heading ~1ating to charge of tax wher:e shares of members of an association of persons are unknown, and in its place 'introduces three new sections 167a, 16!7b and 167c the new section 167a provides that in the c~ ofa firm, tax shall be charged -at the maxunum ~gihal rate 'i, clause 67 seeks to omit the sub-heading "a-assessment of firms" ~d the fo~lowing sections of the act:-(i) section 182, which deals with assessment of registered firms, inclusion of partners' shares in the income of the firm in th~ own assessment and recovery from the registered firm of tax relating to a non-resident or resident partner in respect of his share in the firm (ii) section 183, which deals with assessment !)f unregistered firms cta'llse68 seeks to de1ete the sub-heading "b-registration of firms" and substitute two new sections' for the existing 'sections 184, iss'and 186 dealing with application for registration, procedure for registration an~ cancellation of registration respectively - " 1""', :'"" the new section 184 dealt with the circumstances under which a firm shall be assessed as s~ch sub-sections (1) to (3) provide that the partnership sholllci be evidenced by an instrument of partnership wherein the ~ndi~dual ~are9 of the partners are specified and a copy of the same, certified in wntlllg by all the partners, should be filed along with the first return of the firm which should also be signed by all the partners sub-sections (4) and (5) provide that where a finn is assessed in any assessment year, it shall continue to be assessed as such for subsequent years unless a change in the constitution of the finn takes place, in which case the firm shall furnish a certified copy of the revised instrument of partnership along with the return of income of the assessment year m which the change in the constitution has taken place sub-section (6) provides that where in the case of a firm a best judgment assessment is made under section 144, the assessing officer shall not assess the firm as such and thereupon it shall be assessed as an association of persons the new section 185 provides that if a firm does not comply with the provisions of section 184 for any assessment year, it shall be assessed as an association of persons for that assessment year clause 69 seeks to amend section 187 of the act relating to change in constitution of a firm by deleting the proviso to sub-section (1) of the section the existing proviso to the said sub-section provides, in the case of change in the constitution of the firm, for apportionment of the income of the firm amongst the partners and for recovery of tax assessed upon a partner from the new firm, if it cannot be recovered from the partner these provisions have become unnecessary in view of the new system of taxation of firms whereby a partner's share in the income of the finn is not to be included in his total income clause 70 seeks to in$':!rt a new section i88a in the act to deal with joint and several liability of partners for tax payable by the firm the new section lays down that every person who was, during the previous year, a partner of the firm, shall be jointly and severally liable along with the firm for the amount of tax, penalty or other sum payable by the firm for that year clause 71 seeks to amend section 189 of the act relating to assessment of a dissolved firm or a discontinued business, by deleting explanation to sub-section (3) as the provisions of this explanation hav',e become unnecessary in view of the deletion of section 182 clause 72 seeks to insert a new section 189a in chapter xvi of the act to provide that in respect of assessment of anv firm and of its partners for the assessment year 1988-89 or earlier years, the provisions of chapter xvi, as thevstood immedlatelv before the commencement of the direct tax laws (amendment) act, 1987, shall continue to apply clause 66 also introduces a new section 167b to provide for char~e of tax in the case of association of perso'l'ls or body of jndividual~ at thf'! maximum marginal rate under certain circumstances the provisions of the new section 167b coupled with the un;>visions of new section 86 and a new clause (ba) to ~ction 40 introdude a new scheme for taxa~ion of the msociation of persons and body of indhriduals (set, also s~~hoi\!\ 86 and 40 (ba)] under the existing provisions, association of persons and body of individuals are taxed at the rates applicable to individuals however, if the shares of the members of an association of persons are indeterminate or unknown, the association of persons is taxed at the maximum marginal rate (sect:on 167a) clause 103 seeks to delete the existing section 167 a and introduces a new section' 167b for taxation of certain association of persons and body of individuals the provisions of the new section 167b are:-(i) sub-sjection (1) provides that where the individual shares of the m~mbers of an association of persons or body of individuals in the whole or any part of the income of such an association or body are indeterminate or unknown, the tax shall be charged at the maximum marginal rate on the total income of the association or body (if) sub-section (2) provides that where in the case of an association of persons or body of individuals, the total income of any member, other than share from such association or body, exceeds the maximum amount which is not chargeab1e to tax in the case of an individual, the association or body shall be charged at the maximum marginal rate a proviso to sub-section (2) provides that if any member of an association or body is chargeable to tax at a rate higher than the maximum marginal rate, tax shall be charged on the total income of the association or body at such higher rate the explanation at the end of the new section 167b lays down as to when the shares of members in an association of persons or body of individuals shall be deemed to be indeterminate or unknown, and is the- same as the explanation in the existing section 167a (in the remainin~ cases of association of persons and body of individuals that is where none of the members has other income above the taxable limit and the shares of the members are determinate tax shall continue to be charged at the rates applicable to the individuals to~ther with such surcharge on tax ,as may be levied, in the relevant finance act) clause 73 seeks to amend section 194a of the act relating to deduction of tax at source from interest other than "interest on securities" a!4 per the existin~ provisions of clause (iv) of sub-section (3) of the section, tax is no~ to be deducted at source, from any income eredited or paid by a firm to a partner of the fi;rm since tax is now required to be deducted from payments by way of i~terest, salary, etc, made by the flr~1 to its partners (as :per the provisions of new section 194e being inserted), the said clause (iv) of sub-section (3) of the section is being omitted i ! -, j"'~"" claw;e 74 seeks to insert a new section 194e in the act to provide for r)leductkm of tax at source from interest salary, etc paid by a firm to the partners' the pr(lvisions of tax deduction in the new section are on tho s:lme lines as in ;;petion i92 relating to deduction of tax at source from sfi!nries th~ new section consists of sub-sectiojls (1) to (4) which are analogous to existing sul>-sections (1) and (3) of section 192 and sul>-sections (2) and (2b) being newly inserted by the finance act, 1987 clause 75 seeks to substitu~, two new sections 196 and 196a in place of the existing section 196 of the act relating to non-deduction of tax on interest or dividends or other sums payable to government, reserve bank or qertain corporations the new section 196 is essentially the same as the existing section, excep~ that a new clause (iv) has been jnserted to provide ~ha~ no tax shall i~ deducted at source from any sum payable to a mutual fund specified under the newly inserted clause (23d) of section 10 the new section 196a provides that no tax shall be deducted at source by such mutual fund from any sums payable to its unit-holders c14use 76 seeks to substitute new sections 207 and 208 of the in~ome-tax act under the existing provisions, advance tax was not payable)n respect of capital gains and income of casual nature refert'ed to in; subclausie (ix) of clause (24) of section 2 of the act the new section 207 includes all items of income in the total income for chargeability of advance tax the new section 208 abolishes the various income limits applicable to different calegories of persons referred to in the existing provisions for being liable to pay advance tax and makes it obligatory to pay advance tax in every case where the advance tax payable is rs 1,500 or more clause 77 seeks to amend section 209 of the 'incommax act relatin'i to computa:ion of advance tax under the existing provisions of section 209 read with section 209a and section 212 of the act, an assessee has to pay advance tax in accordance with the statement of income ror estimate of advance· tax to be sent to the income-tax officer in tl¥ prescribed manner the amended section seeks to introduce a new scheme under which an assessee will be required to estimate his curnmt income and pay advance tax thereon without having to submit any estimate or statem£!nt o~ income to the i'lssessing authorities, except where a notice has been served on him under section 210 (3) or 210(4) sub-clause (a) seeks to insert a new sub-section (1) which! secures that where advance tax is payaple, the assessee shall himself compute the advance tax payable on his current income at the rates in force in the fij)ancial year and deposit the same wbfther or not he has been earlier asli/essed to tax or not where, however, he fails to do so and has been served with a notice under sub-section (3) or a revised notice under 8101»: section (4) of section 210 and has filed his own estimate in responae thereto, the advance tax payable shall pe computed in the like manner on the current income declared in such estimate the new sub-section also provides for the computation of advance tax by the assessing om~r' for the purpose of an order under li\lb-secuon (3) of section 210 of the act which will be based brl the total income of the latest previous year for which asses!-ment has been made or the returned income in the return last filed whichever is higher and if the order of the assessing officer has been amended under sub-section ,(4) of section 210,' the computation will be in ref;pect of the total income subsequently returned or assessed which has been' made the basis of amendment by the assessing officer in all the cases the tax calculated at the rates in force in the financial year shall be reduced by the amount deductible at source out of the income which has been taken into account in the computation of current income , sub-clause (b) makes amendments in sub-section (2) which an consequential to the changes made in this section and in section 210 sub-clause (c) seeks to make amendment in the existing sub-section (3) in consequence of the provisions of sub-sections (3) and (4) of the substituted section 210 c14wte 78 seeks to omit section 209a of the income-tax act relating to the computation and payment of advance tax by an assessee as it has betome redundant in consequence of the insertion of new sub-section (1) in section 210 clause 79 seeks to insert a new section 210 'of the inoome-tax act dealing with payment of advance tax by the assessee of his own accord or in pursuance of orqer of the assessing officer sub-section (1) provides that any person who is liable to pay advance tax under section 208 shall suo moto compute and pay the specified instahnents of advance tax this provision is presently contained in section 209a with the difference that such a person is also liable to submit an estimate of current income and advan~ tax payable to the assessing officer sub-section (2) allows an assessee to revise the instalment of advance tax in accordance with his estimate of current income without any requirement of filing the revised estimate of advance tax subrsection (3) provides that where, despite the legal obligation cast upon him by sub-section (1), an assessee, who had earlier been assessed to income-tax, fails to pay advance tax, the assessing officer may pass an order requiring him to pay advance tax on his current year's income such an order, however, must be passed during the financial year but not la~r than the last date of february sub-section (4) provides for the amendment of the order passpd under sub-section (3) where subsequent to the making of inch ord~r or before the 1st day of march, a return of income in respect of any later year has been furnished or any assessment for any later year has been made at a higher figure sub-section (5) enables the assessee to furnish his own estimate of current income in order· to reduce the amount of advance tax determined by the assessing officer under sub-section (3) or sub-section (4) sub-section (6) provides that where the amount of advance tax on current income as per assessee's own estimate is likely to be higher than what has been determined under sub-section (3) or sub-section (4) or his own es~imate under sub-section (5) the assessee shall pay higher tax in accordance with his own calculation of advance tax pf,ause80 seeks to insert a new ¥etion 211 of the income-tax act dealing with the time by which instalment of advance tax are payable and the amount payable in each instalment the existing provisions of section 211 specify different due dates of instalments of advance tax dep,ending on whether the previous year ends on the 31st day of december or before with the amendment ift section 3 of the act providing that the financial year will be the previous year for all assessees and for all sources of income, the new section specifies uniform due dates of instalments for all assessees under the existing provisions advance tax is payable in equal instalments falling due on the specified dates which are dependent upon the previous year adopted by the assessee sub-section (1) now provides that up to 20 per cent, 50 per cjent and 100 per cent of the advance tax payable shall be paid by 15th september, 15th december and 15th march, respectively it has also been provided that any payment of advance tax made before 31st march shall also be treated as advance tax paid during the financial year sub-section (2) secures that where advance tax is payable by virtue of t~ notice of demand issued by the assessing officer, the whole or the appropriate part of the advance tax shall be payable in the remaining instalments - clause 81 seeks ,to omit section 212 dealing with estimate by assessee and section 213 dealing with deferment of instalment where income consists of commission receipts, as these provisions are not needed in the new scheme for payment of advance tax clause 82 seeks to amend section 214 of the income-tax act, relating to interest jayable by government sub-clause (a) seeks to amend sulb-~tion (la) to insert a reference to an order of the settlement commission under sub-section (4) of section :k5d sub-clause (b) seeks to insert a new sub-section (3) which makes the provisions of this section and sections 215, 216 and 217 inoperative in respect of the assessment year 1989-90 and onwards it a1s~ clarifies that references to these sections except sub-section (1a) of this section and sub-section (3) of section 215 for any earuer assessment y?ar will continue to be regulated by the old provisions the new provisions for payment of interest are contained in sections 234a, 2mb, 234c and 244a clia~ 83 seeks to amend sub-section (3) of ~tion 215 on the lines of sub-set:tion (1a) of section 214, the difference bemg that under sec~on 214: the interest is payable by the government whereas unde~ section 215 interest is payable by the assesseje clgu8 84 seeks to substitute section 218 of the income-tax act relating eto the assessees deemed to be in default by a new prevision t 1 to change in the scheme for payment of advance tax as consequen la contained in sections 210 and 211 clause 851 6100ks to amend section 220 of the income-tax act which spec1ftes as to when tax is payable and when an assessee is or is deemed in default sub-clause (a) seeks to amend sub-section or to j;equire that qle specified amount shall be paid within 30 days 'hithe~to 35 days) of the service of the notice under section 156 of the act sub-cla1jse (b) seeks to amend sub-section (2) by increasing interest payable by an assessee indefault from the existing rate of 15 per cent per annum to ii per cent for every month or a part of the month during which an assessee continues to be in default in reipect of any amount referred to in sub-section (1) the sub-clause also seeks to enlarge the ~cope of the proviso to sub-section (2) by including therein any reduction of the amount on which interest is payable by an order of the settlemept commission under sub-section (4) of section 245d further, sub-clause (b) seeks to add another proviso to the section to provide that where the duration of default includes both the period prior to the 1st of april ;1989 and also period subsequpnt to that date, the calculation of interest for the earlier period will be on the basis of the old- provisions and the calculation 'of interest for the subsequent period will be controlled by the new provisions clause 86 seeks to amend ¥ction 222 of the income-tax act relating to forwarding of certificate to the tax recovery officer sub-clause (a) seeks to amend sub-section (1) under the existing provisions, the income-tax officer is required to forward to the tax recovery officer specifying the amount of arrears due from the assessee, and only then the tax recovery officer assumes jurisdiction in £he case the amended sub-section (1) dispenses with such a requirement under the new provisions, the tax recovery officer will assume jurisdiction automatically by specifying the amount of arrears due from the assessee in a prescribed form sub-clause (b) seeks to insert a new sub-section (2) which incorporates the existing provisions, but with reference to the· tax recovery officer, in consequence of the amendment of sub-section (1) clause 87 seeks to insert new ~tions 223, 224 and 225 of the incometax act relating to the jurisdiction of tax recovery officers and validity, amendment, and stay of proceedings under certificate and withdrawal thereof the amended sections incorporate the existingp~ovisions, so,' however, as to give effect to the new sections 120 and 222 pf the act clause 88 seeks to amend section ·226 of'the income-tax act relatidl to the other modes of recovery sub-clause (a) seeks to sublltitute sub-section (1) by new sub-sectiqns (1) and (la) the substituted sub-section (1) provides that tlw assessing officer may recover· the tax by anyone or more of the modes provided in this section w~re no certificate has been drawn up upder section 222 t sub-section (ta) provides similar powers to be exercilled by the tax re<:ov'~ry officer where a ·certiflcatehas been dj;'awn up under section'i2i, sub-clause (b) seeks to replace the words "income-tax officer" by the' words "assessing officer or tax recovery officer·' in sub-sections (2), (3); (4)' and (5) of this section in order to empoftr these authorities to exercise powers specified in these sub-sections clause 89 seeks'to omit section 228 of the income-tax act relating to recovery of indian tax in pakistan and pakistan tax in india clause 90 seeks to amend section 228a relating to recovery of tax in pursuance of agreements with foreign countries in consequence of amendment of section 222 of the act clause 91 seeks to amend sub-section (1) of section 230 of the income-tax act relating to tax clearance certificates under the existing provisions, those persons who are not do~iciled in india or those among the indian domiciles who, in the opinion of an income-tax authority" have no intention o'f returning to india, require tax clearance certificate the amendment to sub-section (1) limits its s('ope by making it applicable only to such indian domiciles who are leaving the country as an emigrant or for employment or other occupation abroad, etc clause 92 seeks to amend sub-section (1) of section 230a relating ~o the issue of a certificate by the assessing officer for registration of transfer of immovable property hitherto, such a certificate was required for properties valued at more than rs 50,000 the amended sub-section liberalises the provision and requires production of sllch a certificate for properties valued at rs 1 lakh or more clause 93 seeks to delete section 231 relating to' the period for - commencing recovery proceedings, as the provisions are no longer necessary cldu e 94 seeks to inse-t in chap-ter xvi of the income-tax act a new sub-chapter "f intetest chargeable' in certain cases", setting out threie new sections, 234a, 234b and 234c the new sub-chapter brings together these new' sections dealing with mandatory charge of interest for specified defaults the new section 234a provides for charge of interest for defaults in tumishing return ('of income accordingly, the existing provisions of sub-section (8) of section 139 have been omitted section 234b provides for charge of interest for defaults in payment of advance tax and section 234c deals with charge of-interest for deferment of an instalment of advance tax the existing corresponding sections 215, 216 and 217 have been omitted also sections 140a(3) , 271(1) (a) and 273 dealing with penalty in such cases are omitted sub-section (1) of new section 234a incorpora~ in principle the provisions of the existing clause (a) of sub-section (8) of sedion 139 of the act by providing that where a return of incom~ has been furnished after the due date or it has not been furnished at all, the assessee shall pa~ interest which will be computed in the manner specified in the subsection the existin~ rate of interest of 15 per cent per annum of the tax determined (as reduced by any advance tax, paid or tax deducted ~t source) has been increased to 2 per cent for every month o,r part of the m~nth of default sub-section (1) omits' the existing proviso to clause , '(~')' of sub-section (8) of section i39 and thereby abolishes any provision for ;reduction or waiver of the interest payable under this sub-section ezpzaaation 1 clarifies that the "due date" for filini of a return of income is the date specified in sub-section (1) of eouon 138 accordinjl1 the "specified date" mentioned in the existing e:rp14n4tion 1 ot iubsection (8) of seetion 138 hal been abolished explanation 2 alarifies that for the purposes of computing interest under this 'section, additional income-tax payable under new section 1mb shall not be included in the amount of tax on total income referred to in suheetion (1) explanation 3 incorporates existing explanation 2 to clause (a) of subsection (8) of section 139 of the act sub-section (2) provides for adjustment of any amount already paid towards interest by an assessee under section 140a of the act sub-section (3) provides for charge and mode of computation of interest where during the course of a reassessment proceeding the return of income is filed belatedly or no return is filed the explanation to this sub-section is analogous to explanation 2 to sub-section (1) sub-section (4) incorporates the existing provisions ot clause (b) of sub-section (8) of section 139 of the act providing for automatic revision of the amount of interest where the amount of tax is varied as a result of revision, appeal or rectification or settlement sub-section (5) provides that this section will apply to all assessments in respect of assessment years 1989-90 and onwards section 2mb incorporates the existing provisions of section 215 and section 217 with the difference that the new -provisions make the charging of interest mandatory the existing provisions provide for waiver or reduction of interest under rules prescribed in this regard th nevi section does not have any such provision sub-section (1) provides for the mode of computation of interest on any default in payment of advance tax under section 208 read with section 210 under the existing provisions, the interest is to be charged at the rate of 15 per cent per annum the new sub-section provides for charging of interest at the rate o'f 2 per cent for every month or for part of a month for the period starting from 1st of april of the following financial year to the date of regular assessment on an amount equal to the assessed tax as reduced by the amount of advance tax, if the advance tax paid falls short of 90 per cent of the assessed tax erpi~anation 1 defines "asse~sed tax" with reference to which the interest under this section is to be computed explanation 2 clarifies that for the purposes of this section, an assessment made fot' the first time under section 147 shall be deemed to be regular assessment : e:rolanatwn 3 excludes any additionfil income-tax payable under new section l&8b from the amount with refc-rence to which interest under this section is to be computed sub-section (2) provides fot' the mode of computation of interest wbere an assessee paid any talc; \lnder section 140a before the date of ;regular asselllpdent sub-section (3) provides for charge and mode ot computatioll of interest where in a re-assessment proceeding the total income determined exceeds total income assessed in regular assessment ~zanation to this sub-section is analogous to explanation 3 of sub-section (1) sub-section (4) is analogous to sub-section (4) of new section 2ma sub-section (5) provides that this section shall apply to all assessments for the assessment year 1989-90 and onwards sub-section (1) of new section 234c provides for eharge and mode of computation of interest where there has been deferment of instalments of advance tax the sub-section is patterned on the existing provisions of section 216 the' rate of interest, however, has been increased from 15 per cent per annum to 1! per cent per month expla1mtion , this section defines "tax due on the returned income" with reference to which illterest is to be coinpu~d under sub-section (1) sub-section (2) provides that this section shall apply to all assessments for the assessment year 1989-90 and onwards clause 95 amends section 240 of the act relating to refund on appeal, etc, by inserting a proviso to secure that where an assessment is set aside with the direction to make it afresh, any refund will become due only after the fresh assessment is made the proviso also secures that where an assessment is annulled the tax on retumed income will not be refunded clause 96 seeks to insert sub-section (3) in section 243 of the act relating to interest on delayed refunds the sub-section provides that the section will not apply to any assessment for the assessment year 1989-90 ,and o'i1wards this is consequential to the insertion of new section '244a clause 97 seeks to insert sub-section (3) in section 244 of the act relating to interest on refunds where no claim is needed the new sub-' section provides that the section will not apply to any assessment for the assessment year 1989-90 and onwards this is consequential to the insertion of new section 244a clause 98 seeks to insert a new section 244a in the act providing for payment of interest on refunds 'under the existing provisions of sections 243 and 244, interest i~ payable where refund is not -granted within 3 months of the end of the month in which the assessment or, as the case mav be claim for refund is made further interest is also payable ~re a~y refund ari~es due to any excess payment of tax or penalty the new provisions abolish any need for rnakin~ claim for refund and specify that interest shall be payable on refund of tax or penalty for the periods specified in the section the rate of interest has bee'l'l also increased from the existing rate of 15 per cent per annum to it per cent for every month or a part of a month of the delay in the grant of refund clause (a) of sub-section (1) provides that where the refund is of any advance tax or tax deducted at source, the interest shall be payable for the period starting from the first day of assessment year to the date of the grant of refund no interest shall however, be payable it the excess payment is less than 10 per cei1t of the tax determined o~ regula: 15~es!lll\flllt clause (b) of sub-section (1) provides that where refund 11 of -other than advance tax or tax deducted at source, the interest shall be paid for the period starting from the date of payment of such tax, or penalty up to the date on which the refund is granted it is also clarified by way of an explanation that "date of payment of tax or penalty" mean the' date on and from which the amount of tax or penalty speclfied in the notice of demand is paid in excess of such demand subsection (2) is analogous to the existing provisions of exp14nation to sub-sectio'n (1) and sub-section (2) of section 243 the new sub-section secures that for the purpose of computing the period of delay under subseetion (1) any delay in proceedings (including assessment proceedings) attributable to the assessee shall be excluded sub-section (3) provides for automatic revision of interest on refund where the refund has been increased or reduced on re-assessment, appeal, revtsion, rectiftcation or by an order of the settlement commission under sub-section (4) of section 245d sub-section (4) provides that the new section shall apply to the assessmett year 1989-90 and onwards, cl4me 99 seeks to a~ndsub-heading "n' of chapter xx and to substitute the existing section ~ of the act relating to appealable orders by two new sections 246 and 246a the sub-heading, "a-appeals to the appellate assistant commissioner and commissioner (appeals)" is changed to "appeals or applications to the deputy commissioner (appeals) and commissioner (appeals) " this is consequent upon change of designation of the appellate assistant commissioner to deputy commissloner (appeals) and insertion of a new section 246a empowering the assessee to appeal np'l1inst the disputed income or deduction included by him in the return of income by way of an application before the deputy comm:~~i('!'er (appeals) or commissioner (appeals) the existing su~~ection (1) of section 246, consisting of clause!; (a) to (0) specifles o1"ders a,ninst which the asressee may appeal to t~ appeuate assistant commis·donf>t' '1'h" new ~ub-section (1) consisting of clauses (a) to (1) speclfl~ th~ orders of an asse:lsin~ officer (other than a deputv commissi&ner) iu~'pinst ~hl"b - a'!lsessee may appeal to the dentt~eommiml'tmet (a~ls) some of thesie clauses correspond to the existing clauses of subsection (1) of section 2ftj some clauses h~ve be~ omitted some new a'opt' il~lha,~ also been provid('d '11'l~er the now cja'tse"l'l details are given below: , -, ' ,-,- (a\' - (4)' new clauses corresj)oadiag old ciuaea (e) (b) (c) (i) w (j) (h) (k) (i) (i) (i) (oa) (k) (ii) (o)(ia) (lxi) (i)(ii) (oxiii) (ilia) clauses which have been omitted old ioiauso rcason (b) 131 (d) omislion oc tewon 146 ~o)(i) and (ii) <>million of levy or penalty in seelio l40a iuld omillion ur ~n 270 (o)(iv) omission or aec:tion 272 in addition to the above, sub-clause (ii) of clause (1) provides appeal against orders under section 271b (for which there was no appeal earlier) and newly inserted sections 271c, 271d and 271e and also the subatituted, section 272a sub-clause (iii) of clause (1) incorporates the appeals against the orders under sections 271 (1), 272, 272b and 273 these appeals have been allowed ~nly in reapect of any assessment for assessment year 1988-89 or earlier in consequence of barring the applicability of these sections after assessment year 1988-89 the existing sub-section (2) of this section, consisting of claus~ (a) to (i) specifies the orders against which the assessee may appeal to the commissioner (appeals) the new sub-sec~ion (2) also $peci~ the appellable orders to the commissioner (appeals), but con~ts of cl~s <a) to (h) some of the existing clauses have been omitteq t~e new cllfljm8 and corresponding old clauses are given below:-new clauses corresponding old claul:'_ (a) (b) (b) (a> (c) (d) (d) (ft) (e) (~> (f) (gg) (g) (h) (h) (i) sub-sec lions (3) and (4) of the existing seclon, which relate to pe~ ding appeal~_before the appointed uate, have become redundant and, therefore, do not find a place in the new ::iectlon however, sub-sectlon (5) of the existing section, which empow~rs the board to transfer any pending appeals from the appellate assistdnt commissioner to the commissioner (appeals) under certain circumstances, has been amplified to empower the board to authorise certain income tax authorities to transfer cases, and included as sub-section (3) an explanation at the end of the new section defines the terms "appointed day" and "status" for the purposes of the section the newly inserted section 246a is reaardin& the application b)' the assessee before the deputy commissiorer (appeals) or commissioner (appeals) in certain cases this section provides that in the case of a disputed income or deduction to be included by the assessee in a return of income under section 139 or under sub-section (1) of section 142, shall make an application before, the authorities mentioned above, within 30 days of furnishing the return provicjed he shall include in such return the disputed income and shall not claim the disputed deduction and also shall pay 30 per cent of ilie tax due on the disputed income and in respect of the amount of disputed deduction this section further provides that the deputy commissioner (appeals) or commissioner (appeals), as the case may be, may decide the question raised in the application and pass the necessary orders after either conducting the enquiry himself or asking the assessing officer to conduct the enquiry and furnish the report thereon - lastly, this section provides that the provisions relating to filing of appea1 under this act shall apply to the making of an application under this section as if such application were an appeal clause 100 seeks to omit section ~47 of the act dealing with appeal by partners consequent upon change in procedure for assessment of firm and partners clause 101 seeks to substitute a new section for the existing section 267 of the act in order to provide that where as a result of an appea~ under section 246 or section 253, any change is made in the assessment of a body of individuals 'or an association of persons or a new assessment of a 'body of individuals or an association of persons is ordered to be made, the commissioner (appeals) or the appellate tribunal, as the case may be, shall pals an order authorising the assessing officer either to amend the assessment made on any member of the body or association or make a fresh assessment on any member of the body or association clause 102 seeks to amend section 268 of the income-tax act relating to exchldon of time taken for obtaining copy in computing the period of limitation for appeal clause 103 seeks t~ amend section 269ss of the income-tax act relating to the mode of taking or accepting certain loans and deposits sub-clause (a) seeks to increase the monetary limit for application of this section from the existing sum of rs 10,000 to rs 20,000 sub-clause (b) seeks to insert the second proviso to save those cases from the operation of the section wnen: oo~n we pel'sons ulvolved in the tranaal!tion derive income only from agnculture or neither of them hu any income chargeable to tax ulluer the act, clause 104 seeks to amend section 26!h' of the income-tax act specifyina the mode of repayment of certain deposlti_ sub-clause (a) seeks to amend suo-section (2) the existina prov!-slons apply to companies {includmg lhe banking compaiues), co-opet'ative societies and firms only 'fhc amendment expancls toe scope ot tbe section by covering all persons sub-clause (a) also seeks to increue the monetal'y limit for app1jcation ot the section from the existing awn of rs 10000 to rs 20,000 sub-clause (b) seeks to a1jlend clause (il) of lhe existing explanation 'ihe amended clause (il) of the explanation expands the definition of the word "deposit" by including, in the case of any person other than a company, deposit of any nature clause 105 seeks to onht sec~hm ~'io 01 the lncome-tax act relating to imposiu(in of penalty on fa!1ure lo furnish information regarding securities, etc these provisions h<tve now been incorporated in the new section 272a of the act ~ -clause loti seeks to insert a !lew section 271 of the act under the existing provisions, penalty is leviable for (i) failure to furnish return as reqwred by the existing clause (u) of sub-section (1); (ii) failure to comply with notices as specified by the existing clause (b) of sub-section (1); , and (iii) concealment of income, etc, under the exist!ng clause (c) of subsection (1) 'fhe new section omits ij<malty lor failure to fw'nish return and for concealment of income, etc, as these defaults will attract automatic charge of interest and levy of additional tax under new sections 234a and 158b, respectively the new section incorporates the provisions of the existing clause (b) of sub-section (1) of section ~71 to enable the assessing officer to impose penalty where he is satistied that the assessee has failed to comply with notices under section 142 and section 143 of the act under the existing provisions, penalty is computed with reference to the amount of tax which would have ueen avoided whereas new provisions provide for minimum penalty ot one thousand rupees which may extend to the maxi mum amount of twenty-tive lhousanti rupees for each such failure the existing sub-section (2), dealing with penalty leviable on a registered firm by treating it as unregistered firm and also the existing ,ub· section (4), levying penalty on a partner who under-states his share in a firm are omitted as these have become inil'uctuous under new scheme for taxation of firms the existing sub-section (3) has been omitted in consequence of omission of the existing clause (a) of sub-section, (1) clause 107 seeks to amend section 271a of the income-tax act relating to penalty for failure to maintain or retain boo~s ~f accou~t~, etc, as required by section 44aa of the act, under t~e existing provlslons, t~e penalty: is computed with reference to' tax which would ha~~ been avol c:led if the returned income had been accepted the new provlslons p~ bu'b-seclions (j) and (~) of the existing sect~on, which relate to pe~· ding appeal~_ before the appointed uste, have become redundanl and, therefore, do not find a place in the new ~ect1on however, sub-section (5) of the existing ~ection, which empowers the board to transfer any pending appeals from the appellate assistint commissioner to the commlssioner (appeals) under certain circumstances, has been amplified to empower the board to authorise certain income tax authorities to transfer cases, and included as sub-section (3) an explanation at the end of the new section defines the terms "appointed day" and "status" for the purposes of the section the newly inserted section 246a is reaardina the application b1 the assessee before the deputy commissioner (appeals) or commissioner (appeals) in certain cases this section provides that in the case of a disputed income or deduction to be included by the assessee in a return of income under sectiod 139 or under sub-section (1) of section 142, shall make an application before, the authorities mentioned above, within 30 days of furnishing the return provicjed he shall include in such return the disputed income and shall not claim the disputed deduction and also shall pay 30 per cent of the tax due on the disputed income and in respect of the amount of disputed deduction this section further provides that the deputy commissioner (appeals) or commissioner (appeals), as the case may be, may decide the question raised in the application and pass the necessary orders after either conducting the enquiry himself or asking the assessing officer to conduct the enquiry and furnish the report thereon ' lastly, this section provides that the provisions relating to filing of apped under this act shall apply to the making of an application under this section as if such application were an appeal clause 100 seeks to omit section 247 of the act dealing with appeal by partners consequent upon change in procedure for assessment of firm and partners clause 101 seeks to substitute a new section for the existing section 2f17 of the act in order to provide that where as a result of an appeal under section 246 or section 253, any change is made in the assessment of a body of individuals or an association of persons or a new assessment of a -body of individuals or an association of persons is ordered to be made, the commissioner (appeals) or the appellate tribunal, as the case may be, slujl pass an order authorising the assessing officer either to amend the assessment made on any member of the body or association or make a fresh assessment on any member of the body or association clause 102 seeks to amend section· 268 of the income-tax act relating to excludon of time taken for obtaining copy in computing the period of limitation for appeal clause 103 seeks to amend section 26955 of the ,income-tax act relating to the mode of taking or accepting certain loans and deposits sub-clause (a) seeks to increase the monetary limit for application of this sectton from the existing fum of bs 10,000 to rs 20,000 sub-clause (b) seeks to insert the second proviso to save those cases from the operation of the section wilt:rt! ooh the persons !dvolved in the transaction denve income only from agnculture or neither of them has any income chargeable to tax unuer the act clawe 104 seeks to amend section 2691' of the income-tax act spedfyina the mode 01 rt:payment of certain deposit!; suh-clause (a) seeks to amend suo-section (2) the existin& provi-slons apply to companies (includmg ~he banking companies), co--opet"ative societies and firms only l'hc amendment expanw tne scope of the section by covering all persons sub-clause (a) also seeks to increue the monetal'y limit for appllcation ot the section from the exiating sum of rs 10000 to rs 20000 sub-clause (b) seeks to cu,lend clause (il) of lhe existing explanation the amended clause (il) of the explanut1on expands the definition of the word "deposit" by including, in the case of any person other ulan a company, deposit of any nature clause 105 seeks to omit sectiull :t;u 01 the income-tax act relating to impositiun of penalty on idllure to furnish informatioa regarding securities, etc these provlsiow; lwve now been incorporated in the new section 272a of the act clawe 106 seeks to insert a new section 271 of the act under the existing provisions penalty is leviable for (i) fmlure to furnish return as required by the existing clause (a) of sub-section (1); (ii) failure to comply with notices as specified by the existmg clause (b) of sub-section (1); - and (iii) concealment of income etc, under the existlng clause (c) of subsection (1) the new section omits penalty lor failure to furnish return and for concealment of income, etc, as these defaults will attract automatic charge of interest and levy of addilional tax under new sections 234a and 158b, respectively the new section incorporates the provisions of the existing clause (b) of sub-section (1) of sectlon 271 to enable the assessing officer to impose penalty where he is satisfied that the assessee has failed to comply with notices under section 142 and section 143 of the act under the existing 'provisiors, penalty is computed with reference to the amount of tax which would have ueen avoided whereas new provisions provide for minimum penalty ot one thousand rupees which may extend to the maxi mum amount of twenty-live lhuus811d rupees for each such failure the existing sub-section (2), dealing with penalty leviable on a registered firm by treating it as unregistered firm and also the existing lub· section (4), levying penalty on a partner who under-states his share in a firm are omitted as these have become infructuous under new scheme for taxation of firms the existing sub-secti'on (3) has been omitted in consequence of omission of the existing clause (a) of sub-section (1) clause 107 seeks to amend section 271a of the income-tax act relating to penalty for failure to maintain or retain boo~ ~f accou~t~, etc, as required by section 44aa of the act under the existing provlslons, the penalty is computed with reference to tax which would ha~~ been avoided if the returned income had been accepted the new provlslons provide for a iilllllmum penalty of rs 2,000 extending up to a maximum of & one lakh clause 108 seeks to insert new sections ~71c, 271d and ~71e in the act ,j ••••• __ i~ new section 2'ilc pl'ovitles 101' iruposjlion of penalty un any pet'son who fails to deduct tax at source ill coml'avent~olj 01 tilt: pl'ovisiod$ of chapter xvllb of the act the penalty 5 01 a sum equal to the ampuut of tax which should have been deducted at source the existjdg provl&ions do not pl'ovide fol' any penalty in such cases the penalty under the new pluvlsions is in substltutlon of provlsions of prosecution for sued defaults as provided ill the ex1sling section 276b and will bl: in addition to the charge of interest unuer ;,ecuoll ~ol 01 the act new section 27ld provides for levy of penalty wllere any person takes any loan or deposi,t in contl'avt!ntiun 01 the pl'u~lsionsof section 269ss tbe amount 01 penalty is 01 a fut!d sum equal to the funount 01 loan or deposlt so taken, 'l'he new provl~loru; are iii suostltutioij of ~he provisions for prosecution as provided in the existing section 27tidlj, new section 271e provides for imposition of penalty on a person l'e_ payjng any deposit in contravention of the provisions of section 2691' the penalty is of a sum equal to the amount of the deposit so repaid, 'l'he provislons of the new section are in substitution of the provisio~ for prosecution as provided in the existlllg section 276e clause 109 seeks to omit section 272 of the lncome-tax act relating to penalty for failure by any pel'son to give notice of discontinuance of his busmess or profession the section has become infructuous as these provisions have been incorporated in clause (b) '01 sub'section (2) of section 272a clause 110 seeks to substitute a new section for section 272a of the income-tax act relating to penalty for failure to answer questions, sign statements, allow inspections, etc, new sub-aection (1) secures minimum pt!nalty of five hundred rupees extending up to the maximum of ten thousand rupees for each of the default or failure enumerated in clauses (a), (b), (c) and (d) of the subsection the exisung provisions do not specify minimum penalty and the maximum is limited to one thousand rupees clause (a) of the sub_section dealing with refusal to answer any question before the income_tax authority, incorporates the provisions of the edsting clause (a) clauie (b) of the sub-section, dealing with refusal to sign statement, incorporates the provisions of the existing clause (b) clause (c) of the sub_section, dealing with noil-compliance of summons issued under sub_section (1) of section 131, incorporates the existing provisions of subj;ection (2) of section 131 clauae (d) of the sllb_section incorporates the substance of the exist ing section 2728, whereby any person who fails to apply talr allotment of perrid&dent account numler under section 139a shall be liable to pay ~ty sumectjon (2) brings together at one place various existing proviaions dealing with the defaults now enumerated in claures <a) to (h) of the sub-section whereas the existing sections provide for different modes of computation of ilenalty for different defaults, the new sub-lection according uniform treatll)ent by providing for a minimum penalty of one hundred rupees extending to the maximum of two hundred rupees for every day of any of the specified defaults clause (a) of the sub-section, dealing with failure to furnish information regarding securities, etc, incorporates the provisions of existing section 270 clause (b) of the sub-section, dealing with failure to give notice of discontinuance of bu8iness or profeslion, incorporates the provisions of existing section 272 qause (c) of the suh-!lection dealing with failure to furnish certain returns and statements incorporates the provisions of clause (a) of subsection (2) of the existing section 272a clause (d) of the sub-section dealing with failure to allow inspection of registers, etc incorporates the provisions of clause (b) of sub-section (2) of the existing section 272a clause (e) of the sub-section dealing with failure of a representative siiessee in respect of the income of a charitable trust, etc, to furnish return of income, incorporates the provisions of sub-clause (a) of clause (i) of sub-section (1) of the existing section 271 clause (f) of the sub-section dealing with failure to deliver to the - commissioner copy of the dec1aration furnished by the payee under section 197a incorporate!'! the provisions of clause (ba) of sub-sect~on (2) of the existing section 272a clause (u) of the sub-~pction dealinjr with failure to furnish certificate for tax dedurted at source as reauired by section 208 incorporates the provisions of clause (c) of snb-section (2) of the existing ~ection 2'72a clause '(h) of thl:" suh-sp('tinn d"'alin~ "oith failure to deduct ta-x: from salary in accord'!nce with th~ odf'r of the lncome-t::tx officer under sub-section (2) of sectinn 226 ;ncornorates the provisionl; of clause (d) of sub-section (2) of the enstinj! p,ec'tion 272a sub-sectinn(3) ~ner'iflf'<: thl'1t for +he d"f;:mjt cnmmitted under subsections (1) and (2) of the s("ction the penaltv ('an bf' imno<:ed by an income-tax lluthoritv net j()wer ;n rank than a deputy director 01" l! deputv commissioner sub-s('ction (4) in('o':'norlllt,<: th, f"x;~tinll provisions p,'rantin~ hearin~ hefore any nenaltv i~ imposed under this secuon the l':r'dlanaticm je; cotl!'leql1f'ntial to th amf'ndment of sec'tinn 131 of the act enal,lina the' director general, etc to exercise the powers under that section clause 111 seeks to mnit section 27''8 of the al"t relating to penal tv for faitu!", to apply for allotment of pennanent account number in consequence of itlll 'neorool'8tion in clause (d) of sub section 'en of ~ection 272a clause 112 seeks to amend section 273 of the act relatine lo penalty for furnishing false estimate of, or failure to pay advance tax, by inserting a ilew sub-section (3) the new sub-section bars applicability of the existing section to any assessment for the assessment year 198990 and onwards this is consequential io the' insertion of new section 2mb pr~'viding fer levy of interest on non-payment of advance tax czause 113 seeks to amend "lect1on 273a of the act relating to power of the commissioner to reduce or waive penalty, etc, in certain cases the rcw sub-section (6) secures that this section shall not ~'1?ly in respect of assessment year 1989·90 and onwards this is consequential to the amendment of sections 139, 215 217, 271, 273 clause 114 seeks to amend section 273b of the act which provides that certain penalties will not be imposed on proof by the assessee regarding the existence of reasonable cause for the defaults the amendment is consequential to the omission, substitution or insertion of certain sections in chapter xxi clause 115 seeks to amend section 274 of the act relating to procedure for imposing penalty un~er chapter xxi of the act sub-clause (a) seeks to insert a new sub-section (2) to secure that where the jl"eome-tax officer or the as~istant commissioner imposfi!! penalty exceeding rupees ten thousand or twenty thousand, respectively, he must obtain the previous approval of the deputy commissioner sub-clause (b) seeks to substitute a new sub-section (3) to secure that an income-tax authority unless he is himself the assessing ofticer will send a copy of the penalty order to the assessing officer the new - sub-section incorporates the existing provisions with changes necessitated by the substitution of "assessing ()fficer" for 'income-tax officer' clause 116 seeks to amend section 27!1 of the income-tax act relating to limitation on passing order imposing penalty under the existing provisions any order imposing penalty under chapter xxi must be passed with;n two vears from the end of the financial year in which the assessment orrier was pn<;sed or within six months from the end of the month in which th~ ordero£ apoellate authority is received by the commissioner, whichever t'c'ri"d exnires l~ter clause (a) restricts the limitation p!'riod by providin~ that the order imposing penalty must be passed before the expiry of the financial year in whiclol the proceedin~ which r!ave rise to penalty proceed{n~ are completed; or within six montho:: from the end of the month in which the order of the first appellate authoritv is ti"ceived by the chief commissioner or commissioner whichever period expires later clause '(b) extends the limitation sperffl"d in clause (8) wliere the assessment orde-r etc, is' the' sub;pct mntter of revision bv the chief com· missioner or commissioner under section 263 tn such a case the limitation for passing penalty order is extended hv six month<; trom the end of i:he month in whirh the order is passed clause (c) incorporates the provlsions of the existhg clause (b) however, the limitation for passing penalty order where no appeal is filed is reduced· from two years from the end of·the financial year lothe end of the financial year itself in which assessment order etc; is palmed or six months from the end of the month in which plenalty proceedings where initiated, whichever is later clause 117 seeks to insert a new section 276, which makes fraudulent removal and transfer, etc, of property by any person to thwart tax rec0very, a punishable offence the punishment specified is rigorous imprlsonment extendin~ to two years in addition to fine clause· us seeks to substitute a new section for section 276b relating to prosecution for the offence of failure to deduct or pay tax under subseclfon' (9) of section 80e or chapter xvit-b of the income-tax' act; under the existing provisions, the failure to 'deduct tax at source a~d also the failure to deposit tax so deducted is a punishable offence the smehded provi!':ionc; exclude the failure to deduct tax under section 80e or chapter xvtt-b from the plmriew of the section a~ section 80e is proposed to bl' emitted ann the failure to deduct tax under chapter ~vli-:b is punishable under the new seetien 271c the section 27613, now, will covpr only {'poses where tax dpr1ucted under the provisions of c'hap~r xv'tt~b is tort paid to the credlt of the central govemment6'" the punishment for the offence has been made uniform b, ~g rf~nrt'lu~ im';"j,;sonment for at least three months extendin~ to seven~· years and with fine accordinl!lv the existtn~ l)rovisions; whic}l'tll'nvide " f('t: diffel'ent te'rms i"\f imnt'isonment for the two cate~orles of offenders - depend;nq ('in whe'+her or not the tax involved is above one- ti't11'idri!d thousa,d rupees, are omitted clause 119 5eeks to omit sectit'n 27rdd and section 276e relating to contravention of th~ prov;~ions of section 269ss and section 269t, res-· peetivel, such contraventions· will attract imposition of penalty as pro- vided in section 272a clause ·120 !leeks to ~mend section 278aaof the act nrovidin~ ~hat where a reagbnabl~ cause for the' failure is proved'eumshment need not be imposed for !'lpe~ifi€'d offenc'es this amendment is consequential to the omission of section 276dd and section 276e clause 121 seeks to insert· a new section 293b of the ~ct to enable the central c"revemmpnt or the> 'ro"l'd to ('ondone delay where their approvnl ('ol1'd not be obta~ned within a specifted time clause 122 seek~ to sub~titut~ 1'1 new section for section 296 of the act' relatin~ to plarinl! of rules etr bpfore parliament rrhe amendment is consequential to the omission of suh-clause (iv) of clausp (23c) of section 10 clause 12'3 sef'ks to amend !=;e~tion ?98 of the act relrtitl~ to powers of the central govprt1ment to t'f'mov(~ ~ifficu1tles by rrldin~ two new sub-sections (3) and (4) to the section th b_ "",ti'on (~, ~mnc'wpl's the central government tn remoye" e new s11 "'~-• , 'ttl ·aot ~\dy difftc1l1tiec; that may rtt'j<:(' i" "'vin~ efre'ct to tht> ~rovi!':hl1'ic; 0 ,eo as amended nv the dir('ct t~x t,awc; (amendment) act hi87 bv orde1\ which shall not be inconsistent with such provisions and w'hich shall be pused before the 1st day of april 1991 the new sub-section (4) requires every order passed under sub-section (3) to be laid befure each house of parliament clause 124 seeks to amend the second schedule to the income-tax act dealing with the procedure for recovery of tax the existing requirement t'lf issue of tax recovery certificates by the income-tax officer to the tax recovery officer has been replaced by the requirement of drawing a -c'statement of arrears" by the tax recovery ·officer for proceleding with the recovery of dues from the assessees the tax recovf'!ry officer will himself be able to exercise tbe functions which were hitherto performed by the lneome-tax officer only in the proees!j of reeovery sub-clause (1) seeks to substitute in the heading of the second schedule, for the words and figures "see section 222", the words and fl'gures "see sections 222 and 276" consequent upon the insertion of a new section 276 in the income-tax act to provide penalties for fraudulent removal, concealment, transfer or delivery of property to thwart the recovery proeeedfngs hitherto provided in rule 89 of the sclie<lule whlcn stands omitted " 't""""~ suti-elause (2) seeks to define the term "certificate" in l'lause (a)" of rule t' 10 88 to mean as the certificate drawn up by the tax recovery offi· cer under seetfon 222 in respect of any assessee referred to in that section however, this definition will not apply to this term appearing in rules '7, 44, 85 and sub-rttle (2) of rnle 88 sub-elause (3) seeks to amend role 2 ttl substitute reference to "certificate received" by the certificate drawn up ~u1i-elattse '(4) seeks tl'l mbtrtitute a new rule 8 in place of the eyisting rule relating to disposal of proceeds of execution sub-rule (1) nf this rule provides the followin~ order in whfcli the proceeds of assets realised by c;;a1e or otherwise in execution of a certificate shan be approprlated:-i --~ - ~, '(a) the amount due under the certificate and the cost ineurred in the cout'le of iluch execution: '(b) any other amount reco~~erable from the as9~sef> under this :act the balance after the adiulrtmpnt under clause!'; (a) and (h) is to be refunded to ihe' ~pfau1ters this is the present order also ~ly _!h!,;"pr~: cedure is simplified sub-role (2) of this rule provides that if the defaulter dimute!l any adjustment under dause (b) of sub-rule '(1), the tax recovery offlc~r shall dett':'nrine the disputes as at present suti-clauses (5) (i) o(t!) (9) (1(\) and (22) seek ro substitute the woms "rneome-tax officer" by the word" '''y'b recovery ofacel'" whe~ they appear in the rules 9 14 27 31 ~prtmso) and 90 respectively consequent to tlie int'ome-tax officers ceasma: to p"icpl'clse functions in respect ~f recovery after the statement of arrears is drawn by the t~x recovery officer clause 5lu) makes other consequential amendments in rule 9 sub-clause (7) seeks to substitute new rule 19a in place of the exist·, ing one relating to entrustment of certain functions by the tax recovery ~cer the s~bstituted rule provides that a tax recovery officer may with the previous approval of deputy commissioner, entrust any of his functions as tax recovery officer to any other officer lower than him in rank not below the rank of an inspector of income-tax it also provides that such officer shall be deemed to be a "tax recovery officer" in relation to functions so entrusted to him references to officers of the state governments have been deleted sub-clause (8) seeks to amend sub-rule (1) of rule 25 providing for management of agricultural produce under attachment to provide that instead of l'equiring the income-tax officer to defray the cost of arrangements, the tax recovery officer shall have power to defray such cost sub-clause (11) seeks to amend rule 47 dealing with payment of currency dotes or coins attached to provide that instead of making payment of such coins and currency notes to the income·tax officer, the tax recovery officer shall credit the same to the central government sub-clause (12) seeks to insert a new sub-rule (3) in rule 59"pro\tiding that where the income-tax officer referred to in sub-rule (1) is declared w be the purchaser at any subsequent sale, he shall not have to jeposit 25 per cent of the amount of purchase money to the offtcer conducting the sale as provided under rule 57 of the schedule it also provides that the amount of the purchase price shall be adjusted towards the amount - 5pecified in the certificate sub-clause (13) seeks to amend rule 60 dealing with setting aside the ale of immovable property on deposit of dues by omitting the requirement of making payment of such deposit to the income-tax officer sub-clause (14) seeks to substitute in rule ~1 the words "incoznetax ()ftlcer" by the words "such income-tax ofticer as may be authorised by the chief commissioner or commissioner in this behalf," to enable any authorised income-tax ofticer to apply for setting aside the sale of immovable property sub-clause (15) seeks to amend rule 73 by omitting the reqiiiement of l'eceipt of certificate in the office of the rr:ax rec~very officer ~n clauses (a) and (b) of sub-section (1) and substituting, mstead, drawmlz uj) of the certificate by the tax recovery officer sub-clause (16) seeks to amend rule 74 for omitting the requirement of hearlrig the income-tax officer before giving the defaulter an opportunity of showing cause why he should not be committed to civil prison, the amendment is consequential to the scheme under whlch the tax ~very (jfticer will act on his own under the exclumve jurisdiction vested in him subclause (17) seeks to amend rule 77 consequent to the omission of the provisions dealing with iss~e of certificate (see amendment to ection 222) and to the amendment in recove~ procedure whereby tas d_ ~~very oftlcer will be taking action on his own under the reeovwf , juridiction vested in him sub-clause (18) seeks to iubstitute the words "tax recovery commis lioner" in rules 82, b3 and 87 by the words "chief commissioner or commissioner" consequent upon the omission of the definition of "tax recovery commissioner" in clause (43b) of section 2 of the income-tax act sub-clause (19) seeks to amend rule 85 consequent to the omission of the requirement of issue of certificates by the income-tax officer (see amendment to section 222) sub-clause (20) seeks to substitute sub-rules (1) and (4) of rule 86 dealing with appeals against the order passed by the tax recovery omcer the substituted sub-rule (l)provi~s that an appeal from any original order passed by the tax recovery officer under this schedule, not being an order which is conclusive, shall lie to the chief commisli<mer or commissioner the substituted sub-rule (4) provides that notwithstanding anything contained in sub-rule (1), where a chief commissioner or commissioner is authorised to exercise powers as such in respect of any area, then, all appeals against the order passed before the date of such authorisation by any tax recovery officer authorised to exercise power as such in respect of that area, or an area which is included in that area, shall lie to such chief commissioner or commissioner the above amendments are consequent upon amendment in the recovery procedure and omission of definition of "tax recovery commissioner" in clause (43b) of section 2 of the income-tax act this rule further enables the board to remove difficul ties by issue of general or special orders provided such orders do not affect the substance of any rule sub-clause (21) seeks to omit rule 89 providing for penalties for re- moval, concealment, transfer or delivery of property to thwart recovery; consequent upon the provision in this regard being made in a new section 276 in the income-tax act sub-clause (23) seeks to substitute the 'words "tax recovery commissioners" in rule 92 in two places where they occur by the worda "chief commissioners commissioners" consequent upon the omission of the definition of ''tax recovery commissioner" in clause (43b) of section 2 of the income-tax act sub-clause (24) seeks to insert a new rule 94 to provide for continuance of all pending recovery proceedings under this schedule before cominjir into force of the amendment to this schedule by the direct tax lawl (anlenciment) act from the stage they had reached it also provides ~hat every certificate issued by the income-tax officer under section 222 before such amendment shall be deemed to be a certificate drawn up'by the tax recovery officer under that section after such amendment it empowers the board to issue general or special orders in case of difficult) regarding the continuity of the pending recovery proceeding clause 125 seeks to insert tenth schedule to the act provide special provisions applicable in cases where the previous year in relation to the assessment year commencing on the 1st day of aprn,198~ (called as the ~tlonal previous year), referred to in sub-section (2) of section :i, exceeds a period of twelve months aule 1 of ~ schedule provides the de1inition of the term, "·ti'm! tional previous year" to mean the previous year for the assessment year commencing on the 1st day of april, 1989, which will be determined in accordance with sub-section (2) of section 3 rule 2 provides that where the transitional previous year is longer than twelve months, the provisions of this act and the· finance act of the relevant year shall apply subject to the modifications specified in rules 3, 4, i) and 6 the schedule rule 3 provides that the monetary limits mentioned in various sections 01 the act, which are enumerated in a table given in the rule, will be proportionately increased, during the extended transitional previous year a proviso to the rule provides that for the purposes of this rule and rules 5 and· 6, where the transitional previous year consists of a part of a month, then if such part is fifteen days or more, it shall be mcreased td one complete month, and if such part is less than fifteen days, it shau be ignored rule 4 provides that where the transitional previous year consists of a period of eighteen months or more, then the number of days specitled m sub-section (1) of section 6 fo,r determining the residential status of an individual, namely 182 days and 90 days shall be increased to 273 days and 135 days, respectively rule 5 provides that where in a transitional previous year asgebsee'a income under the head, "profits and gains of business or profenion" is included in the total income for a period of thirteen months ·or more,tfte ciepreciationallowance under clause (ii) of sub-section (1) of section 32 - will be proportionately increased rule 6 provides that tax will be payable on the total income of the transitional previous year at the average rate of tax applicable to the proportionate income of twelve months rule 7 empowers the board, where the transitional previous yeu is lqer than twelve months, to remove genuine hardship, by general or special order, by granting appropriate relief in any case or class of c:aaea clause 126 seeks to make certain amendments of a conaequenual nature in different provisions of the act amendments to the wealth-tax act, 1957clause 127 seeks to substitute or introduce new authorities in the act consequent upon either the redesignation of these authorities or the inclusion of new authority in section 116 of the income-tax act, so as to have one common nomenclature for the authorities under all the thriee acts, viz income-tax act, wealth-tax act and gift-tax act this clause will be effective from ll1-1988 clause 128 seeks to amend section 2 of the· wealth-tax act containing the definition of various tenns by deleting, inserting or amending certain da8nitiods sub-clause (i) seeks to omit ctause (a) consequmt upon tbe~8iignation of "appellate assistant commissioner" as an authority sub-clause (ii), by inserting clause (ca), seeb to define "msessin' ofbcer" on the same lines as in clause (7a) of section 2 of the income-tax act the existing clause (ca) has been relettered as clause (cb) sub-clause (iii) seeks to omit the following definitions consequent upon insertion of new section 8 of the wealth-tax act which provides for wealth-tax authorities as specified in section 116 of the income-tax act: (i) "commissioner" [clause (g)]; (li) "commissioner (appeals)" [clause (gg)]; (iii) "director of inspection" [clause (hb)]; (iv) "income-tax offict!r" [clause (k)]; (v) "inspecting assistant commissioner of wealth-tax" [claum (1) ]; (vi) "inspector of wealth-tax, [clause (la)] sub-clause (iv) seeks to substitute t~ existing clause (h) by a new clause in' order to define the word "company" so as to have the meanma assigned to it in clause (17) of section 2 of the income-tax act sub-clause (v) seeks by inserting new clause (ic) to define the term "maximum marginal rate" sub-clause (vi) seeks to omit clause (i) of the proviso to clause (q) consequent upon the amendment of section 3 of the income-tax act by which financial year has been taken as the uniform previous year for au the assessees for different sources of income sub-clause (vii) seeks to substitute the existing clause (s) by a new clause the expressions "chief commissioner", "director general", "commissioner", "commissioner (appeals) ", "director", "deputy commissioner," "deputy commissioner (appeals) ", "assistant commissioner", "inrome-tax officer", "inspector of income-tax act" and "tax recovery officer" under this act shall have the same meaning respectively awgned to them under section 2 of the income-tax act clause 129 seeks to amend section 3 of the wealth-tax act relating to charge of wealth-tax constequent upon the levy of additional wealth·tax in certain cases in chapter ivb clause 130 seeks to amend section 5 of the act dealing with exemp-tions in respect of certain assets sub-clause (i) seeks to provide exemption in respect of unit of a mutual fund specified under clause (23d) of section ut at the incometax act sulhection (it) seeks to amend sub-aeetlon (ta), to make amend· menta of a consequntial nature ct414me 131 leeu to illbltit1lte aections 8, 8, 10 and 11 in place of existing ones as under:-(i) section 8 relating to wealth-tax authorities and their jurisciiction; (ii) section 9 relating to control of wealth-tax authorities; (iii) section 10 relating to instructions to subordinate authorities; and (iv) section 11 relating to jurisdiction of assessing offtcers and power to transfer cases <a) the provisions of new sections 8, 9 and 10 have been inserted so as 'to bring them on the same lines as sections 116, 118, 119 and 120 of the income-tax act (b) the new section 11 makes applicable the provisions of sections 124 and 127 of the income-tax act to the wealth-tax act these are, howevjer, subject to following:-(1) references to provisions of income-tax act in subsection (3) of section 124 to be construed as references to corresponding provisions of wealth-tax act; (ii) sub-section (5) of section 124 not 'to apply to wealth-tax act; (iii) in explanation below sub-section (5) of 3ectiod 127 references to proceedings under the income-tax act to qe construed as including references to proceedings unde:- the wealth-'tax act cla~ 132 seeks to delete sections 8a, 8aa, 8b, 9a, loa, lla, 11aa, ub, 12 and 13 of the act dealing with jurisdiction, control and instructions to subordinate authorities as the provisions of these sec~tons have been incorporated in the new sections 8, 9, 10 and 11 of the a:ct clause 133 seeks to amend section 14 of the act relating to return of wealth 1 sub-clause (a) seeks :0 substitute sub-sections (1) and (2) of the section as under:-(i) the provision of sub-section (1) relatin~ to filing of wealth-tnx return have been brought on the lines of sub-sectil)n (1) of section 139 of the income-tax act relating to filing of incomje--tax returns explanation to sub~ection (1) provides that due date of mingo the wealth-tax return will /be the same as 1n the case of ftling of income-tax r,leturns (ll) sub-section (2) provides that return showing net wealth less thaa the maximum amount not chargeable to tax shall be treated as never to have been fumishecl unlea· the liuile ftleii in response to a notice under section 17 of the act· "2 sub-clause (b) seeks to delete sub·section (3) of the section relating to discretion of wealth-tax officer to extend the date for the delivery of the' return under this section c~use 134 seeks to substitute a new section for section 15 relating to furnishing of return after due date and amendment of the retum the provisions of this section have been brought on the unes of ml>-aection (4) (jf section 139 of the income-tax aet proviso to this section, however, provides that-(a) for assessments pertaining to assessment year 198'7-88 or earlier years, the return or revised return can be filed by 31-3-1990 or before the completion of assessment, whichever is earlier; (b) for assessments pertaining to assessment year 1988-89, the return or revised return can be filed by 31-3-1991 or before the completion of assess~t, whichever is earlier clause 135 seeks to amend section 15a of the wealth-tax act which specifies the persons by whom the return of wealth is to be signed and verified i sub-clauses (i) and (ii) of this clause seek to amend clauses (a) and (c) of this section on the lines 'of claw;es (a) and (c) of section 140 of the income-1ax act, clause 136 seeks to substitute a new section for section 15b of the act relating to payment of self-assessment tax the provisions of this section are on the lines of corresponding pr~ vtstons of ~ection 140a of the income-tax act clause 137 seeks to omit section 15c of the act reblinglo provisional aslmlment consequent upon the new scheme of assessment (1ause 138 seeks to substitute a new section for the existing section 18 relating t(l procedure for assessment provisions of this section have been brought on the line! of incometh alrt as under:-(1) sub·sections (1), (2) and (3) correspond to section 143 of the income·tax act; (ii) sub-section (4) corresponds to sub-section (1) to section 142 of the income-tax act with the exception of clause (m) and proviso; providing for the power of assessing offtcers to ask for a fotal wealth statement; : act (iii) sub-section (5) corresponds to section 144 of the income-tax i , cla1l8e 139 seeks to amend section 17 relating to wealth escaping assessment 1 sub-rlause (a) of this clause seeks to substitute sub-section (1) with ne~ ~ub-sections (1), (ia) and (lb) so as to bring the provisions for initiatmg p~oceedings in cases of wealth escaping assessment, time limit and sanctioning authorities for such initiations broadly on the same lines as in the corresponding provisions of the income-tax act this is, however, subject to the following:-(a) in the case of scrutinised assessments references to escaped income of rs 50,000 and rs 1 lakh are to be changed to wealth escaping assessment of rs 5 lakhs and rs 10 lakhs respectively; (b) in the case of others, references to escaped income of bs 25',000 and rs 50,000 are to tie changed to wealth escaping assessments of rs 25 lakhs and rs 5 lakhs respectively 2 sub-clause (b) of this clause seeks to amend sub-section (2) so as to bring the provisions on the lines of the provisions in seetion 150 of the incomp-tax act clause 140 seeks to amend section 17a relating to time limit lor completion of assessment and re-assessment the objeet of the proposed amendment is to bring the provisiont of this section broadly on the same lines as in the corresponding provuloll under the income-tax act sub-clau~e (a) of this clause seeks to subs'titute the existing sublectlons (1) and (2) with new sub-sections the provit:ions of sub-section (1) are on the same lines as the corresponding provisions of sub-section (1) of section 153 of the inoome tax act except that a proviso has been added to provide that the tim limit to complete assessment for the assessment years 1985-86 and 1986-87 will be on or before 31st march, 1990 the provision of sub-section (2) are on the same'iilles as the corresponding provisions of sub-section (2) of section 153 (excluding pro-i viso) of tncome-tax act except that a proviso has been added to provide-(1) that where the notice under section 17 (1) (a) was served during the financial year 1985-86 or 1986-87 the time limit to complete such assessment or re-assessment shall be on or before 31, march, 1990; (li) that where the notice under section 17(1) (b) relat8 tn the assessment for the assessment year 1985-861 or 1986-87, such assessment or re-a~sessmetlt may be completed on or before the 31st march 1990 or the expiry of two years from the end of financial yef'r i~ which such notice was served whichever is later an explanation has been added to clarifv that reference to seetiod 17 in the above proviso shall be construed as reference to that section as it stood biefor~ amendment by this bill sub-clause (b) of this clause seeks to amend sub-section (3)-(i) by substituting the words "four years" by utwo years" to bring the time limit for completing the set aside or cancelled '~bsment at par with those of income-tax act; (ii) by inserting the proviso the time limit to complete the set aside or cancelled assessment has been provided as on or befote 31st march, 1990 if such setting aside or cancellation of the order wad· made during financial year 1985-86 or 1986-87 clause 141 seeks to insert a new section 17b to provide for charging f)f interest for ~faults in furnishing return of net wealth 'ihe provisions of this section are on the lines of corresponding pro visions of section 234a of income-tax act clause 142 seeks to substitute new section 18 and 18a as under:-(i) section 18 deals with the levy of penalty for failure to comply with notices; (ii) section 18a deals with the levy of penalty for failure to answer questions, sign statements, furnish information, au"w inspections, etc sub-section (1) of section 18 seeks to provide that for non-compliance' of notices under section 16(2) or 16 (4), the assessing officer is empowered to levy a penalty which will not be less than rupees one thoasan& and may extend to rupees twenty five thoulwld for each eluch failure or default proviso (a) to this sub-section provides that penalty hall not be impossbleunder this section if the person proves that the non-comp- hance of notices was becau!le of r:epsonable cause proviso (b) to this sub-section requires the assistant commissioner and the income-tax officer to seek the previous approval of deputy commt, sioner before levying penalty exceeding rupees twenty thousand inth case of an assistant c"'mm~ssionerand rs 10,000 in the ca~ of an income-tax officer sub-section (~ provides that a reasonable opportunity of being heard "hall be given to the assesc:ee before levy of penalty sub-section (3) provides that penalty referred to in sub-section (1) can be levied before the end of the financial ye'\r in whi ~h the proceedtnlr' in the course of which action for imposition of penalty has been initiated are completed, or six months from the end of the month in which ,action fnr imposition of penalty is initiated, whichever is later explanation to this sub-section seeks to clarify that in computing the period of limitation for the purpose of thi9 section the following period/time ·shall be exduded:-(i) any period during which the immunity granted b1 the settlement commission under section 22h rtlmains in force; (if) the time taken in giving an opportunity to be re-heat'd under proviso to section 39; (iii) the period during which the proceeding under this section for levy of penalty is stayed by ::in order or injunction of any court plovwona of bub-section (i) of section 18a are on the aame uo iii $uie of sub-section (l) of aectlon 27'ja read with section 2738· of _ ij1co~tax act provisions of sub-section (2) are on the loame lines as those ot thecoltesponding provlsions of suo-section (2) of section 272a of the inco~tu act provisions of sub-sections (3), (4) and explanation are on the ~ lines as those of sub-sections (3) i (4) and expzanation of section 272a of the income-tax act clause 143 seeks to insert a new chapter ivb containing section 18d relating tv levy of additional wealth-tax in certain cases 1 sub--section (1) of this se::tion is on the lines of the provisions of su~tion (1) of section lsbb of the income-tax act with' the followina duference:--, ~~-- the rate of additional wealth-tax to be levied under sub-section (1) is 3 per cent as against 30 per cent uilder t~ act 2 (i) clause (a) of sub-section (2) is on the same lines as the corresponding provisions of section 15bb of the income-tax act (ii) clause (b) and clause (c) provide that the return of net wealth shall be taken to be nil for the purpose of this section if ~ flssei" see fails to furnish the return of net wealth in respect of any assessment year j,eading to completion of assessment under section 16(5) i or if the person fails to furnish the return of net wealth under section 14 or section - 15 but furnishes the same after he is served with a notice under sfe!ction 17 3 the provisions of sub-sections (3) i (4), (5) and (6) of this section are on the same lines as those of sub-sections (3) i (4) i (5) and (6) of section 158b of the income-tax act clause 144 seeks to amend section 21a of the wealth-tax act dealing \jti-tb assessment in cases of diversion ,of property, or of income from pro~ty, held under trust for public chantable or religjoll8 purposes the amendment is proposed consequent upon dieletion of sections 11, '12 and 13 of the income-tax act in their present form and the 8ubltitu tion of a new scheme under new seotion 80f for the assessment of public charitable and religious trust, philanthropic institutions and institutiuds of national importance sub-clauses (a), (b) and (d) of this clause seek to substitute wurda, brackets and figures--"any person referred to in sub-section (3) of section 13 ci: the income-tax act" ap~aring in clauses (i), (ii) and first proviso te the existing section by the words "any interested person" sub-clause (c) of this clause sejeks to omit the clause (iii) of the existing section sub-clause (e) (i) of this clause seks to seeks to substitute the wo~ds, brackets and figures "any person referred to in sub-section (3) of section 13 of the income-tax act has a substantial interest as provided in explanation s to that section" appearing in the second proviso to the fdstidi section, by the words, figures, brackets and letter "any interested pelljod has substantial interest as provided in explanation 3 below sub-section, (4) of section 80f of the income-tax act" sub-clause (e) (ii) of this clause seeks to substitute the worda, i>rackets and figure "any person referred to in the aforesaid sub-section (3)" appearing in the second proviso to the existine section by the words "any interested pfrson" i sub-clause (f) (i) of this clause seeks to substitute the clause (a) of the third proviso of the existing section by a new clause providing'tbat:-(i) the provisions of clauses (i) and (ii) shall not apply in the case of any trust or institution of national importance notified under clause (d) of sub-section (1) of section80f of the income-tax act; and : i (ii) the other provisions of thjs section shall apply to such trust or institution with the modification that for the words "at the maximum marginal rate", the words and figures "the rates specified in part 1 of schedule i in the case of an individual" shall be substituted sub-clause (f) (ii) of this clause seeks to substitute the words, brackets and figures "clauses (i) to (iii) in clause (b) of the existing section by the 'words, brackets and figures "clauses (i) and (ii) " c(l1lsequent upon omission of the clause (iii) from the section sub-clause (g) of this clause seeks to substitule the clauses (a) and (aa) in the explanation to the existing section by new clauses (a) and, (ab) in order to clarify:-(i) that the expression "interested person" shall have the meaning assigned to it in clause (a) of explanation 1 below sub-section (4) of section 801 of the income-tax act [clause (a)] \ (ii) that any part of the property or income of a trust shall be deemed to have been used or applied for the benefit of any intererted person in every case in which it can be so deemed to have been used or applied within the meaning of clause (c) of sub-st!ction (3) of section 80f of the income-tax act at any time durini the period of twelve months ending with the relevant valuation date [clawe (ab)] ; ~ the: above amendments are in consequence of the omission of sections 11 tf' 13 of the income-tax act and recasting them in section 80f of the incarre-tax act; and the omission of the term" maximum marginal rate" from this section with a view to ~fine the term for the purpose of the wealth-tax act in clause (lc) of section 2 of the act clause 145 seeks to amend section 21aa of the act dealing with the assessment when assets are held by certain association of penon • the amendment made regarding charging of tax at the maximum marginal rate clause 146 seeks to amend section 23 of the act ~ung to first ~ , _ i~ub-clause (a) (i) seeks to substitute clause (d) of sub-section (1) so as to provide that an appeal can be tiled to the qeputy commjssioner (appeals) against any penalty imposed by the assessing officer under section 16 as it stood immediately before 1-4-1969 or that aection as amended by this bill sub-c1ause (a) (ii) seeks to omit clause (i) of sub-section (1) consequent upon the omission of sub-section (2) of section 37 of the aot sub-section (b) sjeeks to amend sub-section (la) relating to filing of appeals to t¥ commissioner (appeals) so as to substitute the existing clauses (b), (c) and (d) by new clauses new clause (b) provides that any person objecting to any penalty imposed under existing section 18 (1) (c) in respect of any assessment yfai" commencing on 1-4-1986 or any earlier assessment year where such penalty has been imposed with the previous approval of the ~puty commissioner \mder sub-section (3) of that section may appeal to the commissioner (appeals) the changes made in new clauses (c) and (d) are of consequential nature in view of th,e revised sections 8, 11 and 18a sub-clause (c) seeks to substitute existing sub-sections (lb) and (1c) by sub-section (1b) the provisions of existing sub-section (lb) which had served tbair purpose have not been included in t~ revised provisions the revised sub-section (1b empowers the central board of direct taxes or certain - income-tax authorities authorised by it to transfer any appeal which is ptending before a deputy commissioner (appeals) add any matter arising out of or connected with such appeal and which is 80 pending, to the commissioner (appeals) sub-clause (d) seeks to omit the proviso to sub-section (2a) so as to take away the discretion of the deputy commissionjer (appeals) and commissioner (appeals) to exempt the assessee from depositing the tax od the net ~alth before admitting the appeal -clause 147 seeks to insert a new section 23a dealing with the appuca· tion by the assessee to the deputy commissioner (appeals) or commfl sioner (appeals) in certain cases i provisions of this section are on the same lines as those of aection 2t«i& of the income-tax act cla,", 148 seeks to amend section 31 of the act dealing with the circumstances when tax, etc, are payable and when assessee deemed iii default t the proposed amendment seeks to bring the provisions of this sed10n on the lines of section 220 of the income-tax act ' clause 149 seeks to amend section 32 of the act ~g with mode of recovery ', : sub·culus8·(i1) at tbia clauie &eeks to substitute tile worda "ana to wealth-tax o1ficer and commisiloner of wealth·tax instead 01 to ~ tax ofi:icer and commissloner of lncometax" by the words "and to the oeorresponding wea!th·tax authorities instead of to the income-tall! iluttlorlty specified therein" , ;:mj)~u8e, 'b) of this clause seeks to substitute the exllwl& ,b;:z:pi4, tjon ii with the following h:,rplant&tion:-',:e~""tion 11-1'he c~f commissioner or coilllilis&ioner and la reoovefy oibcer relerred to in tile jncome 'l'u act sb-u be deemed to be correspondmg wealtn-tax autiloriues for the purpose of recovery of wea1th~tax and sums imposed by way of penalty, fine and· interest under this act", clause 150 see" to amend section 34a dealing with refundssub-clause (i) seeks to iru;en a proviso at the t!nd of suo-liection (1) so as to brmg the provislons of tlus sub-sections on the same lines as those of section ~4u 01 the income-tax act sub-clause (ii) seeks to insert sub-sections (4a) and (4b) after suosection (4) the inserted sub-~ction (4a) provides that the provisions of ,su~tiqu (3), (3a) and (4) of this section dealmg with payment of interest by government on delayed and withheld refunds shall not be ap--plicable in respect of any assessment for the assessment year 1988-89 or later, thui is because a new scheme of payment of mterest in such cases bas been provided in the newly in~ted sub-section (4h) which is on the same lmcii as the corresponding provisions in sub-section (4a) of section 244 of the 1ll(:odle-tax act which shall be applicable for this purpose for ' aale&sment year 1989-90 or later clause 151 seeks to am,end section 35 of the act dealing with recti· ncation of mistakes -by thi ~engment the wealth tax authority has been ~mpowered to ~d the intimation sent or revise the refund granted under sub section (1) of section 16 of the act ,·c,~~e 15~ seeks to amend ~ction 35k ,providing for bar on prosecu-~ ~d inadmissibility of evidence in certain circumstanqes on the lines of section 279(la) of the inco~-tax act clause 153 seeks to amend s,ection 37 of the act dealing with powers 'of the 'wealth-tax authorities regarding discovery, production of evidence, etc ; f~"' , sub-clwae \a) of this clause seeks to insert sub-section (ia) after ~on (1) tc) provide that the director general or dirt!otor or the authorised officer referred to in sub-section (1) of section :i7a, bsre he takes action under clauses (i) to (vi) of that section has reason to suspect that any net wealth has beeil ~aled, or is liuly to be concealed by any person or class of persons-within his jurisdiction, then for the pur-'~'~f'lj)f m_akin&~y enquiry or investigation relating thereto it shall be competent for him to exercise the powers conferred under 8uh1gection (1) on the wealth-tax authorities referr:ed to in that section, notwithrodtng that 110 proeeedings with respect to such personsorclul of lp are pending before him or any other wealth tu authority sub-clause (b) of this clause seeks to omit sub-section (2) dealing with the power to levy penalty for non-compliance of summons issued under this section this power has now been provided in a newly iiullil'ted section 18a &jbclause (c)(i) of this section seeks to insert the words, brackett,· figure and letter "or sub-section (ia)" after the words, brackets and ~ "in eub-6ection (1) " consequent upon the insertion of the new subsection (la) as mentioned above sub-clause (c) (ii) seeks to insert in the provbo'the words "or an assistant director" after the words "valuation officer" with the aforesaid amendment the provisions of section 37 have been brought on the same lines as those of the amended section 131 of the income-tax act except the following:-(a) in sub-section (1) the powers to summon, etc, have ,also been conferred on valuation officer and appellate tribunal (b) in proviso to sub-section (3) of this section valuation officer til also an authority other than those mentioned in corresponding pro-¥ilion of the income-tax act clause 154 seeks to amend section 37a of the act dealing with powersof search and seizure the provisions of this section are broadly on the lines of the simdar 1)rovisions of section 132 of the income-tax act cla",e 155 seeks to amend section 37b of this am dealing with power to requisition books of account, etc this section has been amended so as to bring it on the lines of section 132a of the the income-tax act clause 156 seeks to insert a new section 37c dealing with application of retained assets on the lines of section 132b of the income-tax act clause 157 seeks ta amend section 38 of the act relating to power of the wea'lth-tax officer to call for information, return and statement sub-clause (a) seeks to substitute the word, "wherefor the purposes of determining the wealth-tax payable bv any person" thll words "where for the purposes of this act" so as to enlarl5e the scope of thp provisions for any purpose of this act suh-clause (b) seeks to substitute tho words "the wealth-tax of!tcer" by the words "an v wealth-tax authoritv" in the filist ,place and "such wealth-tax authority" in the second and third' "la~e s0 as to enlarge the scope of the power under this section for other wealth-tax authoritie~ also --i clauae 158 seeks to amend s,ection 461 of the act which provides for cases in which no tax is leviable clause (j) is being inserted to provide that no tax shall be leviable tmder the act in respect of the net wealth of a mutual'fund specified under clause (230) of section 10 of the income-tax act clllube 159 seeks to insert a new aection 47 in the act so as to empower the central government to make an order 'for removing any diftlculty which may arise in giving effect to the provisions of the act as amended by this bill it is also being provided that no such order shall be made by the central government after the expiration of three years from 1-4-1988 and that every order made under this section shall be laid before each house of parliament clause 160 seekb to make certain amendments of a consequential nature in different provisions of the act, amendments to the gift-tax act, 1958clause 161 seeks to substitute or introduce new authorities in the act consequent upon either the ~esignation of these authorities or the inclusion of new authority in section 116 of the income-tax act so as to have one common nomenclature for the authorities under all the three acts (viz, income-tax act, wealth-tax act and gift-tax act), this clause will be effective from 1-4-1988 clause 162 seeks to amend section 2 of the act relating to "deftnitions" of various expressions sub-clause (a) seeks to omit clause (i) consequent upon the redesignation of "appellate assistant commissioner" as an authority, sub-clause (b) seeks to insert a new clause (iiia) after clause (ui) 80 as to bring the definition of "assp!';sinq nfficer" on the lines of definition of this term in clause (7a) of section 2 of the incometax act, subclattae (c) seeks to omit the following deflnwons:-(a) (1) commissioner (clause vi) (ti) commissioner (appeals) (clause via) (ill) director of inspection (clause viia) (iv) gift-tax officer (clause xiii) (v) income_tax officer (clause xv) (vi) inspecting assistant commissioner of gift-tax (clause xvi) (vu) inspector of gift-tax (clau"ie rna) consequent upon insertion of new section 7 in the gift-tax act which provides for gift-tu: authorities as specified in uection 116 of incom~tax act; (b) ·'partner" as defined in clause (xvii) consequent upon it inclusion in substituted clause (xi) sub·clause (d) seeks b substitute clause (vii) by a new clause so as to bring the definitions at "company", "indian company" and "company in which public are substantially interested" on the same llnes as in section 2 of the income-tax act subclause (e) seeks to substitute clause (xi) by a new clause so u to bring the definitions of "finn", "partner" and "partnership" on the same lines as under section 2 of the income-tax act sub-clause (f) seeks to omit--(!) sub_clause (b) of clause (xx) defining the term "preyious year" consequent upon the amendment in section 3 of the incometax act; (ii) the words, brackets and letters "or sub-clause (b) , in the ftrst proviso consequent upon the deletion of sub-clause (b) of clause (xx); (iii) the second proviso, consequent upon the amendment in seet~on 3 of the income-tax act sub-clause (g) seeks to insert a new clause (xxv) providing that the expressions "chief commissioner", "directorgenoral", '·commisrlo 'ner", "commissioner (appeals)", "director ", "deputy commissi mer", "deputy commissioner (appeals) ", "assistant commissioner", "income-tax officer" "tax recoverv officer" flnd "inspector of incometax" shall have the meanings respectively assigned to tbem under section 2 of the income-tax act clause 163 seeks to amend section 3 of the act relating to charge of gift-tax, consequent upon levy of additional gift-tax (see new section 18b); clause 164 seeks to substitute new sections 7, 8, 9, and 10 in place of exi£ting ones as under:-(i) section 7 relating to gift_tax authorities and their jurisdic~ tion' ' (in section 8 relating to control of gift-tax authorities; (iii) section 9 relating to instructions to subordinate authorities; and (iv) section 10 relating to jurisdiction of assessing officers and pawer to trancjfer cases (a) the provisions of new sections 7 8 and 9 have been inserted so as to brin~ them on the same lines as sections, 116, 118, 119 and 120 of the income-tax act (b) the new section 10 makes applicable the provisions of sections 124 und 127 of tbe income-tax act to the gift-tax act, with suitable modifications as required by special features of this act clause 165 seeks to delete sections 7a, 7aa, 7b, 8a,' 9a, 11, ha, 11m, ub and 12 of the act dealing with jurisdiction, control and instructions to subordinate authorities 88 the provisions of tilese sections have been incorporated in the new sections 7, 8, 9 and 10 of the act c14use '166 seeks to amend section 13 of the gift-tax act ~lating to return of gifts sub-clause (a) seeks to substitute sulrsections (1) and (2) of the section by new sub-sedions so as to provide that:-(i) the return in respect of taxabie gifts exceeding theiilr-dmum amount not chargeable to gift-tax shall he filed on or 'before 30th june· of the assessment ,ear corresponding to the previous year in which the gift was made [sub-section (1)] (ii) a return showing amount of taxable gifts below the maximum amount which is not chargeable to tax shall 1:>e deemed never to have been furnished [sub-section (2) ] sub-c1ause (b) seeks to om~t sub-section (3) relating to discretion of gift-tax officer to extend the date for the delivery of the return under this section cla~e 167 seeks to substitute a new section for section 14 relating to furnishing of return after due date and amendment of thc return the provisions of th~s section have been brought on the line; of sub-section (4) of section 139 of the income-tax act proviso to this section however, provides that-(a) for assessments pertaining to assessment year 1987-88 or earlier years, the return or revised return can be filed by 31-3-1990 or before the completion of assessment, whichever is earlier; (b) for assessments pertaining to assessment ye~ 19ss-ag, the return of revised return can be filed by 31-3-1991 or before the completion of assessment, wb:ehever is earlier clause 168 seeks to amend section 14a of the act which s~ tics the persons by whom the return of gift is to be signed and verified <;ub_clauses (i) and (ii) of this clause seek to amend clauses (a) and (c) of this section on the lines of clauses (a) and (c) of section 140 of the income-tax act clause 169 seeks to insert a new, section 14b of the act relating to payment of self-assessment tax the provisions otthis section are on the lines of corresponding provisions of section 140a of the income-tax act clause 170 seeks to substitute a new section for the e~ting section 15 relatingtq procedure for ~nt provisiol'l8 of sub-seetions (1) to (5) have been brought on the lines of the' corresponding provisions of section 143 of the income tax act ano section 16 of the wealth-tax act sub-section (6) seeks to provide that an assessing officel' may refer the valuation of any property transferred by way of gift to the valuation ofllcer the provision is on the lines of section 16a of the wealth tax act and makes the relevant sections of wealth-tax act applicable in relation to such references as they apply in relation to references made unc:ler the wealth-tax act e-rptanatiml to this sub-section seleks to clarify that the "valuation officer" has the same meaning as in clause (4) of section 2 of the wealth-tax act clause 171 seeks, to amend section 16 relating to gift escaping assessment 'l'he object vf the amendment is to bring the provisions of this aection broadly on the same lines as in the corresponding provisions under the income-tax act clause 172' seeks to amend section 16a relating to time-limit for completion of assessment and re-assessment, the object of the proposed amendment is to bring the provisions of this section on the same lines as in the corresponding provisions under the wealth-tax act clause 173 seeks to insert new section 16b in the act to provide for charging of intele~t for defaults in furnishing return of gifts - the provisions of this section are on the lines of the corresponding provisions 01 section 234a of the income-tax act and section 17b of the wealth-tax act clause 174 seeks to substitute new sections 17 and 17a as under:-(i) section 17 deals with the levy of penalty for failure to comply with notices; (ii) section 17a deals with the levy of penalty for failure to answer questions, sign statements, furnish information, allow inspections, etc provisions of the sections 17 and 17 a are on the lines of the corresponding sections 18 and 18a of the wealth·tax act and sections 271 a~d 272a of' the income-tax act clause 175 seeks to insert a new chapter iva containing section 18b relating to levy of additional gift tax in certain cases this section is on the lines of the provisions of sub-section (1) , of section 158b of the income-tax act with the difference that- the rate of additional gift-tax to be levied under sub-section (1) is 20 per cent as againts· 30· per cent under the income-tax act ' ciolu&'8 176 seeks to amend section 22 of the act relating to first appeal sub-section (a) (i) seeks to substitute clause (d) of sub-sec~o~ (1) so as ,to provide that an appeal can be filed to the deputy commissioner (appeals) against any penalty imposed by the assessing officer under se~~on i'i as it stood lmmelilately betore l-4-198~ or that section as amend eu by this bill sub-clause (a) (ii) seeks to omit clause (h) of sub-section (1) consequellt upon lhe onusslon of sub-section (2) of section 36 of the act sub-clause (b) seeks to amend sub-section (la) relating to filing of appeals to the commissioner (appeals) so as to substitute the existlng clauses (b), (c) and (d) by new clauses new clause (c) provides that any person object1og to any penalty imposed under existing section 17 (lj (c) in respect of any assessment year commencing on 1-4-1988 or any earlier asse&sment year where such penalty has been imposed with the previous approval of the deputy commissioner under sub-section (3) of that section may appeal to the commissioner (appeals) the changes mc:lde 10 new clauses (0) and (d) are of consequential nature in view of ~he revised secllona 7, 10 and 17a sub-clause (c) seeks to substitute existing sub-sections (ib) and (lc) by such-secuon (ib) the provisions of existing sub-section (lb) which had served their purpose nave not been incluaed in the revised provisions the revised suo-sectlon (1b) empowers the central board of direct taxes or certain income-tax autholmes authorised by it to transfer any appeal which is penwng bel ore a deputy commissioner (appeals) and any matter aris-ing out of or connecled whh such appeal and which is so pending, to the coiiulussloner (appeals) clame 177 seeks to insert a new section deall'1g with application by the assessee to the deputy commissioner (appeals) or commissioner {appeals) or, the appellate tribunal in certain cases provisions of this sec uon are on ~ same lmes as those of section 246a of the incometax act and section 23a of the wealth-tax act cla~ 178 seeks to amend section 32 of the act dealing with the recovery of tax, etc, on the lines of section 220 of the income-tax act clame 179 seeks to amend section '33 of the act dealing with mode of recovery the amendments are consequential to the provisions of section 7 providing that the income-tax authorities specified in section 116 01 the ,lncome-tax act shall also be the gut-tax authorities clause 180 seeks to amend section 33a of the act dealing with refunds '1 he provisions are on the same lmes as those of section 34a of me wealth-tax act clause 181 seeks to amend section 34 of the act dealing with rectification of mistakes the amendment is on the same lines as in section 35 of the wealth-tax act by this amendment, the iift-tax authority has been empowered to amend any intimation sent or re~ the amount of refund - ••• clause 182 seeks to amend section 36 of the act relating to powers 01 gift-tax authorities including valuation officer regardihg discovery, production of evidence, etc, to bring the provisions on the lines of subsections (1) and (ia) of section 131 of the income-tax act the provision relating to levy of fine for non-compliance of summons by gift-tax authorities has been omitted consequent upon power to levy penalty for non-compliance of swiullons being provided in section 17a clause 183 seeks to amend section 37 of the act relating· to power of the gift-tax officer to call for information and statement sub-clause (a) se:eks to enlarge the scope of this section so as to enable the authorities to obtain statement or information for any plll'-pose of the act and also from a banking company sub· clause (b) seeks to vest such powers to gift-tax authoritiej in place of gift-tax officer under the present provisions clause 184 seeks to amend section 45 of the dealing with certain cases where the provisions of this act do not apply sub· clause (a) seeks to substitute the words "the provisions ot this act shah not apply to gifts made by" by the words "no tax hall be levied in this act in respect of gifts made by" sub-clause (b) seeks to substitute existing clauses (a), (b), (c), (d) and (dil) by the following new clauses (a) and (b), viz (0) a company in which the public are substantially interested; (b) any company to an indian company in a scheme of amalgamation suj:·clause (c) seeks to substitute a new clause (~) for the existing elause consequent upon insertion of new section 80f in the income-tax act relating to charitable trusts sub-clause (d) seeks to substitute new explanations 1 and 2 in pla~ of existing explanations 1, 2 and 3 explanation 1 seeks to clarify that the term "amalgamation" referred to in clause (b) shall have the meaning assigned to ii ill section 2 (ia) of the income-tax act explanation 2 seeks to clarify that exemption admissible under clause (e) in relation to gifts mentioned therein shall not be denied merely on either or both of the following grounds:-(i) that subsequent to the gift the institution or fund hal become ineli~ble to the \deduction under section &of of the income-tax act due to non compliance with any of the provisions of that section, (ii) that the deductions under section 80f of the income-tax act are denied to the institution or fund in relation to any income arising to it from any investment referred to in clauie (h) of lub-lection (4) of that section where the a~late of fw)da id"&ted by it to a cqiscel'n referred to in the ibid eiauie tit) does dot ext::eed five pel" cent of the eapaal of that concern cl4we 1851 _ui to insert a new section 47 in the act so as to empower the central government to make an order for removing any diiboulty· wbioh -y arise in gi,ving' effeet to the provisions of the act as diid: ay tftis biu i t is also beiftg provided that no such meier shall b- maca ~ ~e certral govepftmerrt after the expiration gf three years from 1-4-1988 and that every order made under this section shan be laid before each hquse of parliament clause 186 seeks to make certain amendments ot consequential nature in difterent provi:;ions of the act ~ to the ctnnpcmia (profru) sttrtc:r: act~ 1164 clame 187 seeks to substitute or introduce new authorities in the aet eodseq\leftt lji'on ei1her the re-designation of the authorities or the inclusion of the new authorities in seetion 116 of the income-tax act cfbuses 188 8j'ld 189 seek to amend secrtions 3 and 18 of the act to make certain amendments of consequential nature clause 14 of the bill aeeks to insert a aew 18etion 89f m the lnpometax act, 1961 providing for a new sme m taxatlqn f ebarit~ mtit,,-tiods clause 25 of the bill seeks to amend secuon 80g fer uowing daductiers in respect of pa~nts to a trust or institution 0£ natiqaal imlh)rtana:e whiehhas as its main object the undertaking of 8ciedtific ~ or carry· ing out at any rural development programme or carrying out of any prqgr8jlld)e of conservation of national resources or afforestation of wasteland these changes will require the setting up of a directora~ gener~ of tax exemptions this directorate will ensure uniform application of the provisions relating to the assessment of the charitable institlltions and will monitor the work in this regard of the ineome-tax omces all over india the notifications for exemptions etc, being presently issued by the central board of direct taxes win be issued by thisdlreetjo rate so that the board· does not get involved in thousands of new cases ~ the setting up of the said directorate will involve a recurring expen· diture of & 14179 lakhson pay and allowances of! officers and staff and other establishment expenses and a non-recurring expenditure of rs 41s2 laths onfurniture, staff cars, etc 3 the provisions of the :am will not involve any other expenditure of a recurring or nonorttcwrilli nature sub-clause (c) of clause 6 of the bill seeks to substitute the main paragraph of clause (5) of section· 10 of the income-tax act sub-clause (ii) of clause 13 of the bill seeks to substitute clause (b) of sedion 40 the provisions of clause (5) of section 10 and sub-clause (iv) of clause (b) of section 40 empower the central government to make rules for the matters specified in the said provisions clause 24 of the bill seeks to insert a new section 80f in chapter via of the income-tax act providing for a unified scheme for taxation of charitable and religious trusts which will also be applicable to institutions of national impo:rtance indluding those involved in scientiftc research, rural developments, conservation of natural resources' and afforestation of wasteland under the proviso to clause (iii) of sub~ection (1) of section 80f, the central board of direct taxes has been empowered to approve a scheme framed by an assessee for the purposes of applying any amount wholly and exclusively for the benefits of citizens of india abroad by the said assessee so that such amount qualifies for deduction under the said clause (iii) clause (c) of sub-section (1) also provides that the deduction under that sub-section shall not be allowed unless the assessee fulfills certain conditions imposed by the central board of direct taxes such conditions may include a condition that the nominee of the board shall be appointed on the board of trustees of the thrust or governing body of the institution sub-section (8) of section 80f further empowers the central board of direct taxes to delegate its powers or authority under that section to income-tax authorities not below the rank of a ccmmissioner clause (iv) of sub-section (1) of aection 80f and clauses (a) and (b) of sub-section (2) of that section empower the central government to make rules in relation to matters specified in the said provisions clause (a) of sub-section (7) and sub-clause (i) (e) of clause (f) of that section empower the central government to make rules in relation to the matters specified therein c13use 32 of the bill seeks to substitute section 120 of the incometax act by a new section dealing with jurisdiction of the income-tax authorities the central· board of direct taxes is authorised to issue various types of directions to the income-tax authorities for the purposes of the section clause 42 of the bill seeks to amend section 139 of the income-tax act relating to filing of return of income sub-clause (a) seeks to substitute sub-section (1) of section 139 and sub-clause cd) seeks to substitute sub-sections (4) and (4a) 0'£ that section the provisions of sub-section (1) and sub-section (4a) as so substituted empower the central government to make rule in relation to the matters specified in the said provisions clause 47 of the bill seeks to amend section 142 of the income-tax acl relating to inqulfy before assessment sub-clause (b) seeks to insert a new clause (i) in sub-section (1) of section 142 the provisions of the said clause (i) empower the central government to make rules in relation to the matters specified therein clause 54 of the bill seeks to substitute new sections for the existing sections 147 and 148 of the income-tax act the provisions of secttion 148 as so substituted empower the central government to make rules in relation to the matters specified therein clause 74 of the bill seeks to insert a new section 194e providing for deduction of tax by a firm on the payment of interest, salary, bonus, commission or remuneration to partners the provisions of sub-sections (2) and (3) of section 194e empower the central government to make rules in relation to the matters speci~ed in those sub-sections clause 79 of the bill seeks to substitute a new section for section 210 of the income-tax act the provisions of sub-section (5) of section 210 empower the central government to make rules in relation to the matters specified therein clause 87 of the bill seeks to substitute new sections for sections 223, 224 and 225 of the income-tax act clause (b) of sub-section (2) of section 223 as so substituted empowers the central government to make rules in relation to the matters specified therein clause 94 of the bill seeks to insert new sections 234a and 234b in the income-tax act clause (i) of sub-section (4) of section 234a and clause (i) of sub-section (4) of section 2mb empower the central government to make rules in relation to the matters specified in the said clauses clause 98 of the bill seeks to insert a new section 244la in the income-tax act sub-section (3) of section 244a empowers the centital government to !jnake rules in ;relation to the matters specmed there in clause 123 of the bill seeks to amend section 298 of the income-tax act relating to power to remove difficulties so as to insert sub-sections (3) and (4) in that section under sub-section (3) as so inserted, the central government has been empowered to make orders to remove any difficulty which al"ises in giving effect tal the provisions of the income-tax act as amended by this bill it has been provided that no 'such order shall be made atiler the exjliration of three years from 1-4-19&8 and that every order so made shall be laid before each house of parliament clause 124 of the bill seeks to amend the second schedule to the income-tax act sub-clause (24) seeks to insert a new rule 94 in the said schedule to provide for the continuance of certain proceedings for the recovery of tax pending immediately before the coming into torce of the amendments to that schedule by the present bill the central board of direct taxes is being empowered to issue (whether by way of modification or otherwise, not affecting the substance, of any rule in the said schedule) general or special orders which appear to it to be necessary or expedient for the purpose of removing the difficulty arising in continuing the said proceedinij clause 125 of the bill seeks to insert the tenth schedule laying down allowances subject to which the provisions of the income-tax act will apply in cases where the previous year in relation to the assessment year commencing on 1-4-1989, referred to in section 3 (2), exceeds twfllve mon ths paragraph 7 of this schedule empowers the central board of direct taxes to grant relief for avoiding genuine hardship, by general or special order, in any case or classes of cases where the transitional previous year is longer than twelve months clause 131 of the bill seeks to substitute new sections 8 to 11 for certain existing sections in the wealth-tax act the provisions of new sections 9 and 10 relate to control of wealth tax authorities and instructions to be issued by the board to subordinate authorities these provisions are similar to the provisions of sections 118 and 120 of the income-tax act including the provisions relating to delegated legislation - clause 133 of the bill seeks to amend section 14 of the wealth-tax act sub-clause (a) seeks to substitute existing sub-sections (1) and (2) the provisions of sub-section (1) as so substituted empowers the central government to make rules in relation to the matters specified therein clause 138 of the bill seeks to substitute section 16 of the wealth-tax act clause (i) of sub-aection (4) of sectron 16 empowers the central government to make rules in relation to the matters specified therein clause 139 of the bill seeks to amend section 17 of the wealth-tax aci; sub-clause (a) seeks to substitute new sub-sections for sub-section (1) of section 17 the provisions of sub-section (1) as so substituted empower the central government to make rules in relation to matters specified therein clause 141 uf the bill seeks to insert a new section 17b in the wealthtax act clause (i) of sub-section (4) of section 17b empowers the central government to make rules in relation to the matters specified therein clause 143 seeks to insert a new chapter ivb consisting of section 180 in the wealth-tax act clause (i) 'of sul>-section (3) of section 18d elb-powen the central government to make rules in relation to the matters specified therein clause 150 seeks to amend section 34a of the wealth-tax act sub-clause (ii) seeks to substitute sub-sections (4a) and (4b) for the existing subsection (') clause (c) of the said sub-section (4b) empowers the central government to make rules in relation to the matters specified therein clause 159 of the bill seeks to insert new section 47 in the wealth-tax act, relating to power to remove difficulties the provisions of the said sfjctio~ empower the central government to make orders for remaving any difficulty which may arise in giving effect to the provisions of the wealth-tax act as amended by this bill it is also being provided that no such order shall be made after the expiration of three years from 1-4-1988 and that every such order shall be laid before each house of parliament clause 164 of the bill seeks to substitute new sections 7 to 10 for certain existing sections in the gift-tax act the provisions of new sections 8 and 9 relate to gift-tax authorities and instructions to be issued by the board to subordinate authorities these provisions are simhar to the provisions of sections 118 and 120 of the income-tax act including the provisions relating to delegated legislation clause 166 of the bill seeks to amend section 13 of the gift·tax act sub-clause (a) seeks to substitute sub-sections (1) and (2) the provisions of sub-section (1) as so substituted empower the central government to make rules in relation to the matters specifi€:d therein clause 170 of the bill seeks to substitute section 151 of the gift-tax aat· the provisions of clause (i) of sub-section (4) and clause (b) (i) of subsection (6) of section 15 empower the central government to make rules in relation to the matters specified in the said clauses clause 171 of the bill seeks to amend section 16 of the gift·tax act subclause (a) seeks to substitute new sub-sections (1), (la) and (1b) for the existing sub-section (1) the provisions of sub-section (1) as so substituted empower the central government to make rules in relation to the matters specuied therein clause 173 of the bill seeks to insert a new section 16b in the gift-tax act the provisions of clause (i) of ~ub'8ection (4) of section 16b empowers the central government to make rules in relation to the matters specified therein clause 175 of the bill seeks to insert a new chapter iv a consisting of section 18b in the gift-tax act the provisions of clause (i) of sub-section (3) of section 1sb empower the central government to make rules in relation to the matters specified therein clause 180 of the bill seeks to amend section 33a of the gift-tax act sub-clause (ii) seeks to substitute new sub-sections (4a) and (4b) for the existing sub-section (4) the provisions of clause (c) of the said sub-section (4b) empower the central government to make rules in relation to the matters specified therein clause 185 of the bill seeks tl) insert a new sectio~ 47 in the gift-tax act relating to power to remove difficulties the provislon9 ot the ~aid section empower the central government to make orde~ tor remov1d;g any dif8culty which may arisp in giving effect to the provisions of the gift-tax aet as amended by this bill it is also being provided that no such order shall be made after the expiration of three years from 1-4-1988 and that nary such order shall be laid before each house of parliament the matters in respect of which rules, orders or directions may be made in accordance with the aforesaid provisions are matters of procedure and administrative detail, and it is not practicable to provide for them in the said provisions the delegation of legislative power is, therefore, of a normal character bill further to amend the income-tax act, 1961, the wealth-tax act, 1957 tlae gift-tu act, 1958 and the companies (profits) surtax act, 196f - (shri narat/4n dgtt tiwari, minister of finance) , | Parliament_bills | bf8264bf-8224-53d6-b3bf-62051813d230 |
on 16th march, 2007 bill no iii of 2007 the prevention of insults to national honour (amendment) bill, 2007 a billfurther to amend the prevention of insults to national honour act, 1971be it enacted by parliament in the fifty-eighth year of the republic of india as follows:—insertion of new section 469 of 1971 2 after section 3a of the prevention of insults to national honour act, 1971 following section shall be inserted, namely:—5"4 whoever uses baseless attributive terms in regard to freedom fighters and makes incorrect statements and derogatory comments about them or publishes or gets published such comments in a book or through press or any other media by distorting the real facts with this motive, shall be punishable with imprisonment for a term which may extend to five years or with fine or with bothpunishment for incorrect statements or derogatory comments, etc about freedom fightersexplanation— for the purposes of this section, the expression "freedom fighters" means a leader or a martyr or a patriot who has inspired people for national struggle for the sake of freedom of the country"10 statement of objects and reasonsfreedom fighters have made a major contribution to the freedom of our country it was because of their struggle that we are citizens of an independent india today disrespectful and highly derogatory words and false statements are being made about freedom fighters who made supreme sacrifices putting their lives at stake and inspired the nation to attain freedomsome writers are presenting facts about freedom fighters in a wrong manner in books brought out by the government and private publishers there are many authors who do not have adequate and correct information about freedom fighters and they write factually incorrect articles on them in private publications they are thus creating confusion by presenting distorted facts about freedom fighters, hurting the feelings of the ordinary citizens of the country and the families of freedom fighters this causes disrespect and insult not only to the freedom fighters, but also to the nationit is, therefore, proposed to amend the prevention of insults to national honour act, 1971 and extend its scope so that such acts of criticising freedom fighters may be brought within its purview and appropriate punishment is prescribed for such insultshence this billjai parkash aggarwal———— a billfurther to amend the prevention of insults to national honour act, 1971————(shri jai parkash aggarwal, mp)mgipmrnd—1227 rs—16032007 | Parliament_bills | 57cccf61-fdcc-50aa-a4b9-17435b385867 |
bill no xxxvii of 2006 the citizens' smart card bill, 2006 a billto provide for issue of multi-purpose smart cards to every citizen in the country and matters connected therewith and incidental theretobe it enacted by parliament in the fifty-seventh year of the republic of india as follows:—1 (1) this act may be called the citizens smart card act, 2006(2) it extends to the whole of indiashort title, extent and commencement(3) it shall come into force at once52 in this act unless the context otherwise requires, —definitions57 of 1955(a) ''citizen'' means a citizen of india as defined under the citizenship act, 1955who is above eighteen years of age;(b) ''competent authorities'' means authorities declared by the central government competent to issue and change particulars of a smart card under this act;(c) "prescribed'' means prescribed by rules made under this act;5(d) ''smart card'' means a plastic or fibre glass card containing such details on amicrochip or magnetic strip as may be prescribed under this act for the purpose of multi usage;issuance ofsmart cards3 (1) the central government shall, within a period of six months from the date ofcommencement of this act, issue a smart card to every citizen living in a city having a total population of thirty lakhs and above as per the 2001 census:10provided that by 2008, the central government shall issue smart card to each andevery citizen in the coutnry;(2) the smart card issued under sub-section (1) shall contain the following information, namely:—(a) full name in capital letters with photograph of the citizen;(b) date of birth;15(c) permanent address; (d) temporary address, if any; (e) occupation; (f) educational qualification;(g) blood group;20(h) pan number, if any; (i) driving licence details, if any; (j) bank accounts details, if any; and (k) passport details, if any25(3) the smart card shall be prepared displaying only a few particulars and encodingthe rest mentioned in sub-section (2) in such manner as may be prescribed(4) the central government shall by notification in the official gazette declare theauthorities competent to issue and change the particulars in a smart card4 it shall be the duty of every citizen to bring to the notice of competent authorities setup for the purpose every detail required for the purposes of the smart card30duty of citizen to inform the details to competent authorities5 (1) in case of any change in the particulars of the smart card, every citizen shall, in writing, bring it to the notice of the competent authority within a period of sixty daysrecording of change in particulars on smart card(2) on receipt of an application under sub-section (1), the competent authority shallenter the new particulars in the smart card in such manner as may be prescribed:35provided that the central government shall ensure that the changes in the smart cardare made online by the year 20076 notwithstanding anything contained in any other law for the time being in force, thesmart card issued under sub-section (1) of section 3 shall be the conclusive proof for thepurposes of determining the age, residence and other details of the citizen and shall be used for such other purposes as may be prescribed40smart card to be proof for determine details of citizenssurrender of smart card7 if a citizen is leaving the country for a period exceeding one year or intends to settle abroad permanently, he shall surrender the smart card with the competent authorities failing which he shall not be allowed to leave the country58 notwithstanding anything contained in any other law for the time being in force, acitizen who does not hold a smart card shall not be entitled to the benefits of any of the schemes of the central government, the state governments or their undertakingsdenial of benefits of government schemes to citizen not having smart cardpower to make rules9 (1) the central government may, by notification in the official gazette, make rules for the purpose of carrying into effect the provisions of this act(2) in particular, and without prejudice to the generality of the foregoing power, the rules may provide for all or any of the following matter, namely:—10(a) the size and shape of the smart card, the photograph to be affixed to the same and the letter to be used therein;(b) the competent authorities empowered to issue the smart card and make changesin it;(c) the manner and purposes in which smart cards can be used;15(d) the manner in which publicity shall be given to the provisions of the act so asto enable the people to get their smart cards prepared; statement of objects and reasonsissue of smart card to each and every citizen in the country is one of the most essential requirements of the day keeping inview the security threat to the nation our nation is prone to infiltration from all sides, and a lot of infiltrations do take place from neighbouring countries therefore, the citizens do need some sort of document to prove their indentity whenever confronted during security checkswith the commitment of the nation towards e-governance, issuing of smart card to a citizen would be a step in that direction many countries have adopted this method of providing identity to their citizens the smart card will be containing all the necessary details about a person it can be used in banks, smart card readers, etc for financial and other transactions in an efficient manner in the long run, it will save a lot of time and energyhence this bill kalraj mishra financial memorandumclause 3 of the bill provides for issuing of smart card to every citizen of the country and for setting up of authorities for issue of smart cards for issuing and changing its particular the bill, therefore, if enacted, will involved expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees twenty crore per annum on account of appointment of staff who will issue the indentity cardsa non-recurring expenditure of about rupees five hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the government to make rules for carrying out the purposes of the bill and the rules relate to matters of details only the delegation of legislative power is, therefore, of a normal character rajya sabha———— a billto provide for issue of multi-purpose smart cards to every citizen in the country and matters connected therewith and incidental thereto————(shri kalraj mishra, mp)mgipmrnd—504rs(s5)—12-05-2006 | Parliament_bills | 08bb002f-efdc-5809-ada5-68b4ff0e3742 |
pin 2 anh ac unkess the content otherwise requires (a) "boasd" mean the board of directors of credit information company: (6) "borrows means any person wh has ben grate oan or anyother credit nae tacliy bya credit station and nelades alent of aredit insti, {6} "oie includes - s (i a guarantor oraerson who proposesto give guarate or security for a borrower of rei istuton; or 9 aperson— (a) who has obtained or seek to obtain financial assistance rom 'credit istution, by way of loans, advances, hire purchase, lasing /e foclty, leer fered, geacanee facility, venue capt assistance or by 'yay of eet cards orn any other frm of manne; (8) who has taised or seeks to ase money' issue of security as ened in clause () of section 2 of the securities contracts (regulation) | 'act 1956, or by sue of commercial pape, depository receipt or any ot 96 'other istroment, { (c) whose financial standing hasbeen sessed ors proposed tobe assessed by a rei insttution or any ther person o ison a8 my, by notation, be directed by the reserve bank: (a) rei inoration" means any information relating to py (dye amounts and the nature of loans or advances, amounts oustanding under edit cardsand other ered facilities grated ort be granted, by & 'edition 16 any borrower, ip the nature of searty taken or proposed to be taken by a credit inninsion frm any borrower for credit faliies granted or proposed to be 25° ranted thi, ute guarartee furnished anyother non-and ase facility grated "or yeoponed whe granted by credit instintion for any of is borrowers (i) the credit worthiness f any borrower of credit institation; 'eam cher mater which the reverve bank may, consider necessary for 38 inclusion inthe eet information 10 be collected and maintained by credit {formation companies, ad specif, by notification n this beha ected infomation company" means a company formed and reistered under spe companies het, 1986 and whichhaseen pared acerifcateof epitation 11836, under subsection (2) fection 39 (p "credit institution" sean «banking company and inches - {iy acoresponding ne bank, he state banko li, x subsidiary bank, co-operative bank, the national bank and regional rr bak 'uj anon-banking inca companys defined under clause (of section ss ofthe reserve bank of india at, 1934, oor 'av apubic nancial instinalonreferedtain section 4a ofthe compatics 44 nc 1956 dn) fnancial corporation established by a state under setion 3 of the sate financial corporation act 1951 eserves, (othe housing finance isttion refered to inclase hofecton2of ys | the national housing bank act, 1997; sain | (i the companies, engaged in the business of credit cards and other similar cards and companies dealing with distribution of eedt in anyother "ivan other institution which te reserve bank may speci, rom ime s to time, forthe purposes ofthis clause: gycredit scoring" means aystem which enblesacreit institution 1 assess the steit worthiness and capacity of a borower 10 repay his loan an vances and discharge his other obligations in respect of cre aii avited 7 'orto be avaled by him; i "noifction" means &noication published inthe of gaze of nai, "prescribed" means presribed by rules made under this act; 1) "reulaions means eglations made-by the reserve bank under this act (dy "reserve bapk means the reserve bank of indi constituted under section 3 ofthe reserve bank of india act, 1934, retin ("speci use" means any credit insittion, credit information company benga member under sub-section 3) fection 13, and nce such <tr reson ot isittion ax maybe specified by regulations made rom time cane bythe reserve bank forthe purpose of obtaining credit information fiom a ered information company: (gm) words and expressions used herein and no define i this act but defined tn the reserve bank of india act, 1934 the banking repuition act " {gudotthe companies ac, 1956 shal have the meanings respectively assigned 4 tothe in those acts (chapter il risar0w of cred ormatin companies| romana ||--------------|| seco || 4 || 'save || as || otherwise || provided || in || his || act, || po || company || shall || commence || or || cry || on || the || basin || of || credit || information || without || obtaining || acetate || ofrepsration || frm || the || (go || reserve || bank || under || his || ac || 'stimeion || ten || 0 || 4 || (1 || every || company || which || intends || to || commence || he || busines || feet || formation || atl || sak || a || opalicaton || fr || repstation || othe || reserve || bank || in || soch || form || and || manera || nay || be || specified || by || regulations |(2) every credit information company, in enstece on the commencement of hs $5 acudubce tr expiry of months rom sch commencement lappy wring retee bank for obtaining scertieate of repistration under this act provided that inthe ease of «credit infomation company in exstence onthe commeseninent ofthis ast nothing in section 3 stall be deen to pohbit such crt coe campay fom crying onthe busines of credit ifcmation company wt § fe arm's crifeme of reparation fi by nt in writing ifomed by the retr 'batata cerficte of eistationcanot be granted 0 i § (i) the reserve bank may, forthe purpre of considering the aplication of mm comes teat eet of reat commer oar onthe toss of er! company fre yee tobe ated, by an inspection of record or books of sch usr eaany ov therise tha the flowing condition are ued, namely— (6) thatthe applicant company tas minimum capa strostre refered tin section (}) that the general character ofthe mansgemet or the proposed management ofthe applicant company shall ot be prejudicial he interest of ts specified user, ints or borrowers rater credit information companies, 5 (© thatany othe condition, the ulflient of which nthe pinion of the reserve tank, shall be necessary to ensure ha the commencement of carrying on of the busines of ered information by the applicant company sal not be devimental or prejudicial othe publciterest or banking policy o ereditsystem or its posited res of clients or borrowers or other credit information companies or oer who 10 'would provide credit information tothe credit information companies, (2) the reserve bank may, afer beng satisfied thatthe conditions as refered tin subvaction (1) ae flilled, grant a erifeate of restaton to the applicant company 0 'ommence or carry on the business feed information, subject to such conditions which it sararsier att impose and ifthe company fst full any of uch conditions or any of sf the provisions ofthis act the aplication of he company sal be rejected: 'provided tha no aplication sal be rejected ules the applicant hasbeen given a 'opportu of being ear, rowet 6(2) the reserve bank may cance a erifcte of registration granted to» credit information company vader sub-section (2) of ction 5 if such sompany, a erent (i ceases to cary on the busines of eet information: or ipa ied comply with any oft contons subject to which he ceriate 'of rgitation hasbeen grate tit ot uy tary te allo fil any ofthe conditions refered on sub-<iauses(0) to (c) of subsection (7) or sub-section (2) of tion 5 of cm (fis (a) comply wit provisions of any law forthe time being in force or any siren taued by the reserve bank under the provisions of this act; or (bo subi oc offer for inpection ts books of account and other relevant documents when 4 demanded by the officer, perséns or agency referred 0 30 futbaetion (7) of section 12 (2) befoce cancelling the cerificate of registration grate to a ret information company ander his ection onthe ground thatthe company has led te comply with be 'sonaitons specified in clauses (a) 10 (€) of sub-section (1) or sub-section (2) of wetion sor {fapocision of any ther aw ote time ding in force o decton issued under tisk 55 pe osere bank, sal grant tie osu company on such erms asthe reserve bank my 'joom appropriate for taking necessary steps to comply with suc directions of provisions of fatillment of sch conditions, within uch time provided that if the reserve bank i ofthe opaion tat the delay in canceling the certifies of repitaton of such company shall be prejudicial or detrimental to the public a gores or tanking poiy or ret system or borrowers robe credit nformaton companies 'ae ctone bart ay cance te cetfieate of registration without granting time as provides in sub-section (2) (6) no ode of cancelation of ceria of rexistation ranted acre information company sale mae by tc reserve bak unk ih coparyhas bee given resonable m6 'port of being heard +14 acted ntormationcomgeny aggrieved by the ordet of tejecton ofan application arp for gram of ceificate of registration under section s or cancellation of certfiete of ert rexistation under section 6, my refer an appeal othe cental government, wan aperod te" mak 'ot thiy days fom the date on which sch dr of ejection or cancellation, asthe casey '5 be, scommunicated tothe credit information compan (2) the decision ofthe cemral goveramen, where an appeal as been preferred tot under sub-section), o ofthe reserve bank where no such appeal bas een prefered shall be fn provided that before making any oder of eetion of an appeal the applicant company 19 orthecreditinormtion company ste ase maybe salbe ven resonable opportunity feng head '8, (j) theauborsed capital of every credit information company sabe aminiwsm of hry eros: 'provided thatthe reserve bank ms, by noifleation,inrease the minimum amount of 15° storied capt to any amount ot exceding ity crores (2) the issued capita of every credit nformaton company stall not be less than wen eres 'provided thatthe reserve bank may, by noticaon increase the asued capital to amy 'amount not exceeding the minimum amount of authorised capital ms refered to in sub- 26 section i) (g) the minimum paid up capital of every credit information company a anytime shat not be les than seventy ive pet cent, ofthe sued capital 'chapter i 'managua of ego xomsatn comes40) noting ying conned nny free bing in of, any cathe conta rey credit information company i exene on he sel ot nes ori comes it exten heen sal hve oof, re™™ "directors, who may be appointed on whole time or on a parttime basis i seether s appoimedonwoletine basi archaeon of soar esate go aga nine mangement he whole of te sof te cred eforaton company: provided that the chairperson ofthe board of the credit information company shall exerci is powers subject othe superintendence, control and directions ofthe bard (2) where chairperson is appointed ona pattie basis, he management of whole ofthe affair ofthe credit information company sal be entrusted to a managing director of 36 ele time director by whatever name elle, who sal exer hs powers subject othe superinendence, conte and directions ofthe boar, (9) in addition to the chairperson or managing director or wholes director, by whatever name eae, the board of directors shall consist of not less than fifty pet ce ' "thecton wo shall bc peryons having special knowledge i, o practical experience of the 10 mane elating to public administration aw, banking, finan, accountancy, management 'nd information technology (4 in lacharging its functions, the board shall act on busines principles and shall ave de regard to the ineest of i specified users, credit instntons or he cients or 'borrowers of red isintons, (5) where the reserve bank ists itis nthe pablicimerest or nie eet afta ay oe ter ecu fx preventing te ry of te \ oftanking policy oy bing managed na manner derimenal 1th intrest of dakin sare rei ties orborowers leno fr sening pups ssp r aly formation companys neceay 200 he revert bank he ae cde ming by oder ple! in he cal cae sper is {esa esp fo sch pring wt exceeding sx mont, a mys 1 ear ay tr ented fo en totine, rowen, atthe fat pei hall not exceed twelve months provided at before making ny such ode, he reserve bak sal ve aveasnes cpporeny othe ar of sch ret infriton company © represertation against eran mprsession and shal consider the representation if ofthe board, | 6, tre reserve bankmy on spent doar of rel, as comp) heer tesco (3 appt an dns for sich pao won such | sare eke tems and condions as k may determine ca (7 tre reeve buk may nub ach econo be arar ma) en arora ste ansa sabe undo fallow mish deen | vn upen main othe oder der barton (3 peeing bur ore cet information company - te) the cnpenon, managing see and oe eae of en ee 22 | inform apany sal fom he date of upset, wet ne oes such paver ninco | ve oer ent aie orm 3 secon ae tm tint 27 ced speci oy al se 9a tn chet att ren te wn nt econ provided tat the power exercled by the adminisratr shal eal) at es owes ae xchat by areonon peed intense 3° ing of such credit information compar ing he (9) te ary and slornces payable the ail se 28 -adnicotor sal be bore by teed lnfomaton company i | (ua) on and betre th exprion of wo monte before yo a period of saperton mio in te rer fe revere bank wed ubaetion (3), the 35 'nimimisrator of the credit tnformation company alc general meeting ofthe edit 'dina ry lcr ne cis and reco ard 0 who formant cde le) of bwin (sal ot be sete 2 be 'ingualified for e-appoiniment 'un newidndig ming aint nay xe ie ss oss @ ny coarcter be nemorndu farce of wsocialn ofs es 'afemation companys snyconce mer en fice wer he ect evn lvoe i cay compensation forthe oso emination of oes ont we rh reserve ark sisi at ie ncesry of ae hs fe ncn te eid ne rine nce edtinemaon ors - meen ee servorowen wi dotan dain pos aa lt mon comps ee 2 heer sens deminer eh companies, credit lasttions and specified users, a the case may be, sal be bound! 19 follow the policy a 0 determined 1 (/) where the reserve bank satis that - ower (a) in the public meres or ts (6) the interest of credit instinions: of (6) inthe interes of specified wero (1) inthe irs of barking policy or antl (6) prevent the fairs of ay credit information company being conducted in aumanner detrimental wo the inerests fis specified users of im a tanner prejudicial | tothe interests of credit istiutons or borowers or lens; ot (to secure the proper management of red nformation companies generally, itisnecessary osu iections to cre information companies or credit insutons crspecfed wets generally orto any ered snformation company or cred institution = _ or specified user in particular, it may, fom ime to time, issue sch dretons a \s deems fi, and such credit iaoemation companies, credit instutions and specified 'ers or credit information company, credit institution, and specified wera the case maybe, tll be bound to comply with such directions (2) the reserve bank ma, on representation made wo ito on is own motion, modify or cancel any ection sued under sub-section (7), and he reserve bank, nso mfyng 20 or canceling any cvection, may impose such condtions a it thinks it, subject to which the tion or cancellation sal have elect (2)the resceve bank ay, at any tne, fit is satis that inthe public interest orn the inerest of ret nformation company ois members, iis nesessry sot do, by 'ower in writing and on such terms ad conditions as maybe specified therein, = {apeequir such cre information company t calla meeting fi rectors for the purpose of consiering ay mate eating 1 o arising ou ofthe as of the credit information company (dept oe or more ots fiers to wach the proceedings at ary mectng of 5 the bard athe credit infomation company o of any commie oof any ober ody 'onsite by wand requitethe ered information company o give an opportu 0 the ofiers so deputed tobe heard a such meetings and ako reir such fice to send a report of seh poceedings 1 the reserve bank (6) requite the boar ofthe credit infomation company' or of any commits of anyother buy conta by tt givin wring t any offer depute bythe reserve ¢ 35 bank intisbehaf ths wua addres al notices of and other communications relating to, any meeting ofthe board, commie o other body consid by (appoint oe or more as ofcers to observe he manne in which the afar \ ofthe credit information smpany of of is offices or branches are being conducted and mae a report thereon, bs {) rere the rei information company 1 make within such ime ay ay be specified in the order, such changes inthe management asthe reserve bank may consider necessary (4) the reserve bank ay, tay time, diet any credit information company 10 furnish within sch ime as aye specified by the reserve bank such statements ac 'ue _normation lating 1 the busnes o affairs ofthe credit information company asthe reserve bank ay consider necessary or expedient to obtain fo the purpose ofthis at, ingen 12, (i) notwithstanding anything to the conrary contained in section 235 ofthe fe companis nt 1956, reeve ba sty ine and on ingested of 'ema doy te cental goverment shal aise an section be made yon of mos of ' compe, set cers or trough such othe person fagen asthe reserye bank may determine, inane ae any eet information company or credit institution or specified user and ther books," aed ascount and the reserve bank shall supply 0 the credit information company of ares inatttion or specified user, asthe case may be, xcopy of is report on such inspection (2) ishall be the duty of every director or other officer or mplayer ofthe credit inforsaion company redit institution and specified wsero produce to any officer or 10 person or agency ate case may be, making an igpection ude sebsection 1 rarn books aceduns and other documents in his custody of power and to furnish him 'mah ebp statement and information relating the aa of such credit information cay medi instiution and specified usr, the aid ofier or person or ag8n0y appty (cor him within such time ws the sai officer or person or agency may specify: 1" (3) any oie of the reserve bank ot person or an agency making an inspection under agemaion{ i) may examine on oath any director o othe officer or employee of ase ean information company erdi inaiuion and specified user, in relation to their business, nd may administer an oath accordingly (4 the expense of, or incidental to, the ispestion under sub-section (1) by amy 20 person or an agency refered to in sub-section (1) sal be borne by the concerned per qformation company or ereit institution or specified use, as he cate may be chapter iv 'avorrons over 1 (2) i shal be the duty of an auditor of« credit information company 19 25° wirt inquire whether or not the credit information company hs furnished tothe resse (pati sh statements, information o particulars relating to is business a are required bank enighed under tis act and the auditor shall xcept where he it suisfied on week inquiry thatthe evedt information company bas fernised such a statement 'mtormtion or particulars make a report othe reserve bank in his egard ae (2) the reserve bank may, om beng satis tat is necessary 80 odo, nthe pubic terest or nthe interes of erdit aye, ine dtectons i particular reel with respect to audt fhe credit information company and submission of he feport to the reserve bank (4) where the reserve bank is ofthe opinion that is necenary ot 4 nthe 3° | pub erst or nthe interest of the credit information company ot ws members of aa reat of credit system or credit institution o ts borrower or client 0 todo, tne ey tine, by a ode, ctet ha a special aut ofthe accounts of the cree sich company in elation to ay such ransation or lat of transactions ot xed ox prods, as may be mentioned in the ode, tall be conducted and 40 aa ea ay by such order or bya separate ord either appoint an audior of ae eairect the suitor of the credit information company himself to conduct mater al audi and the mci shal comply with such directions and make report aaa sgtte the reserve bank and forward a copy thereof othe credit information company (a) the remuneration ofthe auditors as may be ae by the reserve bank, haved eurd othe ote and voime of work invlved i the adit nd te exents of 6° aa tthe avi hall be borne bythe eredit information company 0 audited chapter v fescros of aedt neormation compas14 (1) credit information company may engage in any one or mare ofthe folowing form of business, rately (a) to collect, process and collate information on trade, credit and financial standing ofthe borrowers ofthe credit iastuton which i a member of the credit information company (0) provide credit nformation ots specified user oto he specified users coany other edit information company oro any other ret information company 'being its member ( wprovde credit scoring specified uses o specified wer of any other credit information company or 10 oter credit information companies eing 1s members: (4 undertake research project {ey1oundertake ay oter form ofbusiness which he reserve bank may, specify by repultions aya form of business whic hs lawful for a ered information 'company 0 hea: (2) no credit information company forthe purpves of sal engage in any fom of sins he tha those referred ton subsection (), 2" {g) any credit information company earying onthe business of eet information my— {)reginter credit insthations nd other credit information companies, atthet copton asks member, subject 10 sch ers a condtions us may be pre-determined hi disclosed by seh eed information company: a5 () sharge such reaonable amount of fees, a tay dem appropriate no 'exceeding the musimum fee a8 may be specified under section 27, for furishing edi formation to a specified user » {e general to do all such other acts and perform such ther functions as are neces) ofaclate proper conduct oft aa, busines and functions in accordance tithe provisions ofthis ac senter 15 () every credit insitation in exitence on the commencement ofthis at, before ae expy othe months rom sch commencement twin such extended pid, athe mere hank may allow on its application and subject being sais about the reason aeetcasion, sal beeme member oa feast one credit information company comas (2) every credit lation which comes i extence afer the commencement of this as before the expiry of three months fom its coming into existence, or within uch sani pero, as te reserve bark my allow ons application and subject 0 being 'sataricd about the reason for extension, shall become member of at last one credit information company ve (g)acreitinfoemation company ma, tits option, become member of another eri information company ra (no credit information company shal fuse o ester acre institution or anaes cretn clomaton company as its member wit providing reasonable oppominity of being hea crretedit inuton or credit information company, whose application proposes and eording easone or sch eetion ad acopy of such ode often shall be forwarded othe reserve bank (6) a credit instution or credit formaton company aggrieved by the oder of ejection of ts appiation for it eisai as a member of credit information company tinder sub-section (2) may prefer an appeal othe reserve bank, within a period of thirty 'days fom the date on which such onder of rejection was communicated 1 provided thatthe reserve bank may, fit ists that he appellant was prevented 5 toysficient cause from lng the app witin he said period allow ita be led wii & further period not exceeding thirty days (6) on eceip of an appa under sub-action (3), he reserve bank, afer ving the appellant and other concerned pats, an opportunty of being head, pass such over ast deems fi 'e (7) the dessin ofthe reserve bank where a appeal hasbeen preferred tot under subssetion (3) shal be fina apd the ceder ofthe ret information company unde sb~ 'ection () sal be ira afr the exp ofthe ai period of hry day where no appeal hs trwm refered unt hat sub-ecta o the reserve bank, (6 every specified wer sal be ened obtain credit information forts use fom 15 the credit information company of which such specified user isa member, reo 16 (1) where ret nstition— eros {cetains fom becoming member fat least one credit information company, onary (@)atany time i nota member of any ered information company, 28 the reserve bank suo moto o¢ oe a complaitt from x credit infomation <ompany ray, | thet such edit ation to take necessary steps within such time, sit may spit become a member of x eredit information company (2) incase cet institution isto comply withthe dretions of the reserve bank | under subsection (1), to become member ofa least one credit information cempany, the 25° reserve bank may, witout prejudice the provision ofthis ac, inmate uch failure to fny othe autor for aking sch action a may deem fi cctcinn ad (j) a ret information company or any perion auborie in hat behalf by the tn somaya tie wring gr ay es plone ae 'ci ion bythe reverve bank or as nea thereto, require its members being credit institution or credit 20 teiormaton company, i furnish such ered information as may deem necessary in secordance with this act (2) every credit intttion wih is member ofthe credit information company and very sted nfrmation company which sa member of other eedit infomation company shall on receipt of notice under subsection (1), provide credit information ¢ the credit $5~ spvormation company of whichit isa member, within such period as may be specified inthe | rice (4) every credit information company shall provide for such purpose as may be specie regulations, the credit informatio received under sub-section 2), t0 ks specie srrtnrecepcarequ fom him nsecordance wit ie provisions ofthis actand directions 4 ipod hereunder bythe reserve bank from tire to time in this beh (no credit information received under his act - (a) ty the eet information company shal be disclosed to any person ote than es specified user; of (6) by the specified wer shal be disclosed o any othe perton; ue (6) by the credit information company or specified user, shall be disclosed for any ther porpose than as permite ot requied by any oter law forthe time being force 18(1) noowithstnding amhing contained in any low fr she time being in fre, if seemen of ny dispute arises amongst cet information companies, credit institutions, borowersand_& 'het on raters relating to bine of credit information and for which mo remedy hes been provided under this ac, such disputes shal be seed by conciliation or bition as eat & provided in the atbiaton and concation ac, 1996, as ifthe partes to the dispute have 'onsented in wring for determination of ach dapate by coneiation or abiraion and provisions ofthat act shal py accordingly (2) where a dispute bas ben eee to arbivation under sub-section (, the same shall be sted o ected by te abiatr tobe apointed by the resrve bank (4) save a otherwise provided unde this act, the provisions ofthe arbitration and 'shories conciliation ac, 1996 shall apply tall arbitration unde his actas ithe proceedings for tbitration were sefered fo etement or decision under the provisions of the ariation snd coneiation act, 1996, chapter ve invommton privy reciles and furnsnd of cree fortin19 acredit information company or tei inttion o peifed user, 8 the ca8¢ asan and ray be, in possession of control of red iformaton, sal take such steps (icing set of techy safeguard) as ray be prescribed, to enue thatthe data relating to the cred sig sear a eeinaind by thes ccrate, complet, duly protected against ny toss oc "™ 20 tnauthorised aces fuse or unauthorised disclosure thereat 230 every credit information compary, rei instation and specified wer, shall adopt iy the folowing privacy principles in relation to collection, processing, collating, recording, mms preservation secrecy, saving and wage of credit information, namely - (2) the principles bal (i which may be followed by every credit instaton for clletion of fnformatin fom fs orrowers and cients and by every credit information 'company, fr eoleton of information from its member cet insitations ot credit nirmation companies, for procesing, recording, protecting the data felting to credit information fished by, of obtained from, thei member 3 'edit nsutions or eredit information companies, asthe cave may be, and sharing of sich data with specified uses, 'uowhich may be opted by every specified we for processing recording, preseevng and protecting te dit relating to credit information fished, or feceived, a the case maybe by i 3o (ui which may be adopted by every <teit information company for allowing neces reer containing credit informationofbortowers and clients "in aeration of sch reord incase of need to do 0; bth purposes for which the credit information, may be used, restriction on such ute and disclosure thereof, (6) the extent of obligation to check accuracy of cet information before furnishing such information to credit information companies o credit institutions for speciid wees as the case may be; {4 peesenation of rd formation maintained by every cet information company, erat inition, and epeiied user asthe case ray benching the peiod 45 forwhichsuch information way be maintained, manne of deletion of uch information tau maintenance of ecords of ereit information); eynerworkingot crit infomation companies eat 'insitons and specified ses trough leone mode (hen ter inne 2 procedures eimting 0 rl mote shih the esd at may cosserneesry and aprepine and may specified by regulations cae (ay any person who apes fo rant cr sancion ote from any credit ancien ay eaves 0 uch tain of ee ofthe credit information imatinib chon ho edi information comps 68 (@) every reitinstnaion shall en recep request under sub-section (1), is so 0 red oa sein oo oe se fubjest 0 18 1 cnr mye esi ego 1 weer bank inthis (eta formation compay especie wert rl in possession 'or contol of the crit ra asa dae ifr aininel © 9 a shem ty agus lo ny of tem 1 wate 'nformation; wheter by 15° making 0c pied vet rte te inn 8 be, shall 'norma reat upd we ed oration win ays afer being requested todos | et nat rt notin compay ad the ied we make the 2° cane nro tretinoin nt ae neon 'eetion comets ben cried croc y the coed ce ns rede rn at no eh comet donor tion al 0 inthe | cre nematon fry supt reiting ach cocina ion pending rat naman nal cout an iw es pending the 257 before any ae of he concerned ret son hal when ecu fo he vanataat purpose of rei informaio bon "rave acces ered formation ihe posnsin 6st, {@) ay person who obtains wauboried eee 10 information a efrred tin vena ect wan tne whch chest i eh saat ra cotis hve ch wnt urbe fine whieh 357 ote rd cn thousand vec fo every yon 9 ry ert sal nt eke it so ett conlaves ad sh a pm chapter vil onrmces ano ponatiesws sy wmv nay oun tt eet 8 ng sees fished by, unde of fe sones of ay provision of his ack fly mane (ah wey cet infancy or tah nss specifi wer, yf ting ny esa ay pacts any af he principles ily een 20s be pie wth ge wt vesting ne (oy any eed frat company rel, a specified wor willl geod myer inforaion oman of ce ein spied user of setboerower ont, a the cate may be, credit information which ie fein any materia particular, knowing tt be fle, or wilfully omit make a material statement, shall be punishable, with fie which may extend 0 one crore (4) any person who contravenes any provision ofthis act or of any rule or order rade thereunder, or ebsrucs the lawful exercise of any power conferred by or under this 'act of makes default complying wih any tequreent of this act or of ay ule or order nade or diection sued thereunder, shall ifn specitic provision is made under this act for punishment of such contravention cbstrvton or default, be punishable with fe which 'may extend to one lakh rupees and where a contravention 'or default i continuing one, svt fer fine which may exten five thousand pees for every day dung which the 'contravenion o defal continues (9) where a contravention or default hasbeen committed bya credit information 'company or credit insitatono specified we, asthe case maybe, every person who, at the time the conraverton or defau was commited, was in charge of, and was responsible the credit information company or rei iatiton oe specified user forthe conduct of is tosies, shal be deemed to be guilty ofthe contavention or default an sal be hable to te proceeded agaist and punished accordingly: provided that nothing contained inthis wub-scton shal render any such person liable to any punishment provided inthis act if be proves thatthe contravention or default was ommited without his krowledge or that he" exercised all doe diligence 10 prevent the 'onravention of def 1s (6) notwithstanding aything contained in sub-section (5), where a contravention or default hs been commited by are information company or red ntti or specified tetas the case may be and i proved ha the same was commited withthe consent or onnivance of or is atibutabl to any ross negligence on the part of is chairperson, managing director, anyother deetor, manage, secretary or other officer ofthe credit information company othe credt ition, such chaiperson, managing director, ay ther recor, manager, secretary of other officer sbll also be deemed to be guilty of that 'conraventon or deta and albelable tobe proeeded against and punished according esplanaton-— for the purposes ofthis vein, = we (a) company means anybody corporate ad intades a firm oot association of india, and (6) "iret0 a relation fe, means parte inthe firm 24, (1) no our shall take copsiance of any offence commited by a member of a credit information company and punishable under section 23 xcept upon complaint in 'rng made by an oftcer of the cre information company generally or specially auhorives invi in hs behalf by the credit information company or ifs rected by the reserve burksoto dean no cour other thn hat of metopoitan magistrate ora judicial magistrate ofthe fst clas or ay court sperioe thereto shal ry any such offence explanation —for the purposes of thi ub-setion, "member of credit information 'company shall mean a member refered tin section 1s ca romeo rey(2) no cour sal tke cognizance of any offence commited by a credit information 'company punishable under section 23 except upon complaint in wring made by an officer 'tthe reserve bank general or specially authorised in writing in thi bebalby the reserve {bank and no court tbe than tat of a metopolian magistrate ora judicial magistrate of the frst lasso any cour superior thereto shally any such oflence, 25,(1) notwithstanding anything contained in setion 23, fa contravention o default 'ofthe nature refered oi sub-section (2) fection 22 or sub-section (2) or sub-section (3) 'esub-secion (4) of section 23, athe case may be, ismade bya cet information company 'eacredt istiton the, te reserve bark may impose on such credit information company 'or ereditinsttuton— (a where the conraveton i ofthe nature refered 10 i sub-section (2) of section 22,4 penay not exceeding one lk upecs (ay where the contravention i ofthe nature referred 10 in sub-sesio (2) ot subset (3) of ection 25, 4 penalty not exceeding one re; {ui where the contravention bof then refered 1 in subsection (4) of section penalty na exceeding one akh rupees a where such contravention ot <efelticontinang one, fares penalty which may exten to ive howsand pecs aerettn dy, ae the fst daring which the contravention or deft continues {@) for the purpose of judging the penalty under sub-section (the reserve bak stall save notice on credit information company x credit insittion or specified wet 8 /@ dhe cave nay be, requiring ito show cause a0 why the umount mentioned in he notes te a iponed as pony and reasonable opportunity of being heard sal also be 'ponto much cet information company or credit isto or specified wer the case maybe {@)nocompla shale file agaistret infomation company ore fasion spect aacras he ease ay be, any out of in respect of my coaverton or sapere eapect of which any penalty has been imposed bythe reserve bak under this section (¥any penalty imposed by the reserve bank under this act hall be apable wins eriod ot fourezn dys om he ate on which node ne byte reserve bank demanding 22 vest th sum served on he credit formation company ered inition or amid we, she cave maybe, andi the ever of fale of wach ret information veestnnyorredcisation or specified sett pay the sum within auch period, may be errr a diection made byte principal hil cout having jurisdiction inthe area where victeyere ceo credit formation compary ox ered ntituon or speci we 25° cise tepany, sited and incase of ced institon icorpormed ous india 'ner ks principal place of business in inia situated provided that such direction under this sub-section shall be made only upon an pplicton made i this baal othe court bythe reserve bank "g) the cout which makes a diction under suseton 4 shall ine cert 3 meticug therein re sun payable by acre information company or cre intitation of 'wetied oer asthe ave may be, and ever sh cri sab efrceable the ae 'banner ait were «decree made bythe court inci su {6 where any complain has ben filed agai rd information company or ted nina or spl ura the cane ray be many cot in respect ofthe contravention s's saat of te nature refered ton sub-section (2) of setion 22 and sub-section (2) ston) or aubaeton (2) of ection 23, then, no proceedings fo the imposition of see say on th ered information company or credit intinton or specified we sal te taken under this ton aoeenon of 24 a cout posing ay ne under this act may ie that he woe cay it erecta be sple ortowards payment of the css of the proceeding, fr such purposes a maybe directed by the cour chaptervitl mice anotstinea {the reserve bask may specify by regulations the maxima aout of fees evisble 45 unde eton gf sion 14 for providing information tthe pei wers ad a crt nstatins or cet information companies as 4 member of x cet information company 28, no cirperson decor, member, ator, advise, officer or other employes of agent eaployed the snes of ced formation company or in the busines of « eel ded ac shal except fo the purposes ofthis act or when required 10 dos by a7 arctan force or court or tibunal or suthority, disclose any information wo any person 5 29, (1) every credit infomation company shal observe, except a otherwise eaured tye tpn and usages customary among credit lformation companies an stall ear divlge ay information relating 1, tthe airs of its member or specified wes '(2) every chairperson, director, member, utr, advise, office of ther employee of eet norman campy sl bts tring on i ues, mabe declaration of fidelity and secrecy inthe form, as may be prescribed inthis een 'planation foc the purposes ofthis section and section 30 the terms "practies and wnges csterar" means sch practices and usages which are gneraly followed by 'taxi information companies or may develop in de course in relation tthe functions, iy steuance ofthe provins of this act rules and regulations made and directions ined 15 theeunder ftom time to ime ia pursuance thereof 130 (1) no wit or ter legal proceedings or prosecution shall le against the reserve proxction of bank aoe cena goverment or credit information company or credit istiution-or iat pan ther chalrpenon,dtetr, member, auditor, adviser, officer or other employee or age: iy perto eutorisd byte reserve bank othe central goverment or reditinforation 120 reaiy or rei inston to dicharge ary function under this act, for any loss or damage aed or ass kely to be extsed by anything which sin good faith done or intended tobe 'done, in pursuance ofthis act or anyother lew forthe time being in oce (2) nothing contained in ub-sectio (1) shal fect he rght of any perion toca damages ogninn' eet information company, » credit intntion of thr churpervon, 45 recor member, audit, adviser, oie of othe employee or agent a8 the case may by 'acpecr of tos eased fo him on account of any sch disclosure made by anyone of them eee) is wtoraed or raudaleto otray to provisions ofthis aet, or pratces taages customary among them, |, no court authority sal have or be ened to exercise, any jurisdiction, powers meio '30 censor caepte supreme cou ends high court exercising juaicton nde aries ine sosne ue 227 ofthe const, a eation othe mer refered ton sections 4,8, 6, tad 1 '52, (1) the central government nay, on the recommendation ofthe reserve bankby owe evihcuid irte oficial guz ret tia any oral ofthe provisions of is act stall 9k, sss 3 rein cao ompry redken, he cs ay orc 'eee yr for ch period and subj fo ch exeonso modientons, a maybe frentioned in that notation 2) acopy ofevery notifstion propoed tobe unued under vb-secton (1), shall betas ara before céch house of purinment, while it isin sein, fr atta period te brinrty days which may be comprised in ome seston or in two or more succes sesine aed ue before the expiry of the session bmmedatly following the session of atom uve series aforesaid, both houses wpe in disapproving the isn of tbe 'moancation or bath houses agree in maklag any modification inthe notification, ne metinrtion shall nat be seed as the case may be, shall be bswed only in uc '45 modifed form as may be agreed upon by beth the howes; 43 the provisions of hs ac sabe in dona oo sven provided under aare ne eee ee ath provision oft companies ac 156 rany ober forte so feety time being in force 34 the eciments metioned inthe schedule to this act shal be amended in he venient of 'sp manner specified therein ue over me 15 () any ite arivs in giving eect tthe provsion of i act th cen! cove a oy der publibed inte oficial gazet, make such provisions not gover os the proisns ofthe act as appetite necessary of expedient fo removing the difcaly ei thas order shal be made under his section afer the expiry ofa period of wo year from the cosamencement ofthis as 2) every order made unr his seton sal be laid a oom a maybe afer 6 made before each howse of parliament "j up te canal goverment may afer constaton with the reserve bank: py one sil gane, make aes ocr othe provisions of sac: 1 zy partly ob freeing powe ep rules may povie for all any ofthe folowing mates, namely 'aye sepa tobe aen by every cre inferason company ore inion a ned er for esuringsecorncy completes ofan and protection of a 'io ess or unathored acess ruse of dslosre der scion 19, 1" "dyin orn in wich sasetion (2) of section 29 declaration ofan eee al be mae der "any otber mater which required to be, of may be, prescribe (ay tvcy remade by the cena goverment under ti act salad 008 anny 1 fare tae before each howse of arament we tin session for as 2° ry iy ay wh maybe comprise i one eon of wot os se dero of ce the ext ofthe ession smd folowing the seen seon arent, bah howes gre fn making amy dition ne ie soccer thule should note mae, th sal eee ve ett both uss ares nett fe nh cse yb, homee, ta ay ach, 4° in sac modi etal bout pede whe vay anything ewes" 'done under that rule fc) the reerve bank may make regulon consistent wth he provisions of 'act ad te rales made thereunder to carry ou the purpose ofthe ac "2) marca without paint erat the fegsing wer teh 3° regulsons ay provide forall or ary othe folowing mars, name 'enthe pernons or institions which may be specie as speed users wer lass (of section 2; "yt form a which aplication maybe mage under subetion(t ofaeton «and anne of filing sich appieton under that sub-section; " {cynic cet fomaton company my ea der arc} of subesetion (1) of seton 14; {athe form of ote fo ealction and fusing of information procs ini tnd purposes for whieh cred formation my be provide under saseetions (7) and (2) of section 17; 40 teh pices nd procedures relingt cel infomaion which may pe specified under clase (of section 20; ithe wun wich ny required to ep for bing copy of infornaton under sub-section (2) of section 215 "@)he maxima amount of charges payable under section 27, eyo epltin wean ye fers made by se revere ba as us exw eeeta covernment nth goverment sal ae a copy of forwarded ceo of pariament, hie sim session, fr oa period of be ed cong oe pn of iwo wr mere resets ei dp whieh eon metal owing ewe ote en s fre tn ex oar ape making any mdieation nhrepulalion, oo, sie pln oul nthe made; esto sal ore, soas set ero of ee she cae may be 0, dowel io cr anuent sl be witout prejudice wo the wait of anh 'boe unde that reqsation aves 10 cern enactients parte5 "tre rusenve ban or i ac, 1934 @ or 1934) section 45e,sub-setion (2) ae lause (6), nse "dhe dnlosuts of any credit information under the cred infomation 'companies regulation act, 2008 10 parti the basu rigllaton ac, 1948 {wc 1989) 1 section 19, afer sub-setin (j), ier © (save as provided clause (of sub-setion(), banking company may foams sdtay brpany weary onthe business fred infomation inascordans® rer te credit formation companies (regulation) act, 2004 2 section 2, fo "publish any information obtained by them under this actin sch comsolidted frm as they think fi subsite publish ech consolidated fort ed (a) any information obtained by them under tis ast as they think i {yin such maner ws they may consider proper, ty ret inermation iaeloned under he credit formation companies (repultion) ack, 204" 1s part tt 'iw stare financ comoran act, 1981 (630r 1950) section 40, wer sub-section (3), inser = nothing cortained in this section shal apply othe credit formation acta dere credit nfrmation companies regulation) ac, 2004" partiv "te start bano irs act 1988 @30f 1955) 'ection 44, ser sub-section (2), inser13) nothing comaine nh seton sal apply se cet information 25 dichoad under the credit information companies (regulation) act 2004" party "tye suae ba of iona (sussnany bass) act 1959 (8er1959) section $2 fer subsection (2, inset 1g) nothing contained nhs ton shal apply tte credit formation dele under be cre ttormation companies (regslation) act, 2008" parte1961 "tw devos sexe axo c1 guatabee coronation a, (67 0" 1961) section 3, afr sub-section (2, asert— 3) nothing contained inthis section shall apply tothe credit information 5 iscloued under the credit formation companies (regulation) act, 2004" part vil"twe sarr acmacocmuna, cxsrr coaronarions ar, 1968 (60 1968) section 40, insert - provides that nothing contained inthis section shall apply to the credit information disclosed under the credit information companies (regulation) act, 2008 part vil umn avo teansvn of unrate) act, 1970, "te basen conan (a (sor 1970) section 13, fe sub-section (2), inser - (4) nothing contained in this section shall apply to the credit information iscloned under the credit information companies (regulation) act, 2004 partixrn of unum acs) act, 1980 "tx brin conan (acueton ax0 than (40 or 1980) section 13, fe sub-section (3), inser a) noting comtaied in hs section shall apply tothe eet information ictus under te credit information companies (regulation) act, 2004" part x "tw onto bank of ina act, 198 @hor981)'section 30, fer sub-section (3) sar-— w(d nothing contained in hi tion shal apply so the credit information ischouat under the credit information companies (regulation) act, 2004", (6101981) 'section 51, afer sub-section (2), iser-— (3) nothing contained inthis setion shall apply to he credit formation islet under th credit information companies (regulation) act, 2008", rs part xi"tue ponuc fave instron (oausst0n as 10 fiery an sectcy) act, 1983 (481983) section 3, er svb-etion (2), insert © "(3) nothing contained in this section shal apply to the cred information disclosed under the credit information companies (repulaton), act 2008" part xii 'te nanna, housima baws act, 1987(s306 1987) 1e section 4, ater sub-section (2) insert (3) nothing contained inthis tion shall apply tothe eet informatio dsloned under the credit information companies (regulation) act, 2004" part xiv iz "tie reco ruma barns act 1976 21061976) section 25, afer sub-section 2), ser-— "() nothing contained inthis ection shall apply to the eet information disclosed under the credit information companies (regaltion) act, 2004"se ioduction of gace reform ta rot 0 fe ihe een of performing asc (npas) athe management of npas i the banking system tthas become mer aren cron of tes asin se king ec ost ficient ys nmin on owes a5 is tpn ced sk maman this context frei feo an degen, camrcteave and reliable iformaen 7 the the eu ani nas hs beefy the rese dano a, soom overmen ed tions nl te eyes ine bakin 'and financial sector the reserve ban of nda consign 1 working gru pot the possi farting op a cre ifornation buen (cb) te "working group observe {att would not be posible seu sori recit nformaton company within he tat woot merork te ep rbiion on dona of nore comaied in exigent ere san ean nts vedi ea eintrmation comp bese he pe ees as ra ang chae aot be rese bakes) 90) and bank na dan mts nancies crete sorwce % arse attain therefore, amensiments would be requ meshing group submited i repor in octobe, 1999 'ee enctment of leslation fr fitating cect caret sposed bureau ud (2) to amend cern acts rel infomation with he said burs 4 acreit information buren (india) ld, bein ender tne companies act, 1986, has leady een up wnt com legate pg te bance proposed 10 ro aly cred ifrmation company reson 12004 for are companies wat fae ee dition of 'the il er ai, contains provision ft— "ca phn to emmence or arcane fret ngrmaen ware canny cenit of registration fom te reserve banko nis ty procedure for making pein ora it sein en eter concerto often fren ad ea fe lcan or pmo ete reirton a aes tion of erica of requirement of minimum capita {dy anigement of redit information companies (e rocering yor won he re bak fn wang oo eng of ret information compan and ong rion etn ender yer in sis ft mao {p tases of eet infomation by red niraton amen {4 colton a uring of re nrmaon compares (i powers ad duties of auditors; (baling of member by cretion of tet infrmain sar )esormaton privacy princes (hy aterton of ret norman files and ret ep {oreplision of srmaorzed aces ore norma: 2» (offences and penis (obligations aso fidelity and seee=y; (ey resoition of iste tween ereitinsttions and ere information com panies or between credit ius and their borrowers (p) exemption frm any orl be provisions of he proposed iexislaton any rei fnformaton company or credit institution; and gq) amending cerainenncimess specifi in the sehedule tthe bil 09810 permit clue of cred information under the proposed ign 4, the existing legions in fore do not adress these aspect of red information companies nd their functioning, 'th bil sec to acheve he above objectives new deu chidambaram the 25h august, 2008, notes on closes tase 2-— this clause defines certain expressions used in the bill 'clouse 3— this clase rele to prion o commen or ear on snes of cei cn conpary,iprovies arn campany sal ene ove pos crdtinforesegutnin commence ray othe basis feito 0! in rie of eiaion foe reserve bank ude his propose eat 'cowe4-—thisclnse coins rovion for making aplication by company f" regisration subclowe () eqs every company which neds commence th tng att tamale open een freon oe reno <r and manner ey be speed regulations made bythe rese bank of tin ca 'sobsclouse (2) provides that every creitinfomation compa, wich in exes a oti proper esr sal wp, etree xp) oe er conmencrent wing toh reserv banker otinning seo tt nudes proposed nisin, however ch eit nformatin op etree rayon wes of eet inoaton uli reso sae cyte ning formed bythe re han tnt rien of registration cannot be pasted 10 'clow 3 tis clase contains provisions or rant of cent ofregisaion 12 commence or cary onthe business of credit information 'bcos rue the reserve bask ft pps of casing te pass eta company abe ssid by a npeton of sors boks of wich ome a tn aplcan copary hs cima ap riche feed 6 athe agement the roped mage ft pic oman gh ethene of sci ws, ct dan sy be tii s(t yr condone alien which nth omen 'fort ole pecs wes ate conmenceent of catyne ss ofthe ree ped infratin by he apa compary sal ot be deinen) ta ath pbk res raking oi redo ot hd pei er rote cred infomation companies others who would src information to the eredt nkrmation companies sub-ctase (2) confers power spon the reserve bak fo gant cereale rei ape nar cence oy ome cet reer 'foun estos condos which ny conser to lnpoi and fe ey conatons aya te proves of pepned cs sa recive cmpry sal be reece ae the pica at been bes 2 'oppor of being heard "came 6-— this ete tthe power of reserve baio cancsl erie registration, tare powe upon te reserve bank wo cancel certificate of erwin reir rd norton compay snd spc (2) fn © et a are ute beso red formation: (sed ooo {pce smjc wo which te cere of epson ba en be) 0 un acany te fils to full ay ofthe "ondansetron sb-lauses (2) 0) of (uy a able 2) of le 5 (fa comely wi pr sata (gn fre ovary dectontaued by he rese bal oe 1 es pn enfant eo i mapas oe fe es levan dormers when 0 demanded the oie peto or spy feted to in ub-clawse (7) of aus 12 via ibareia sis betes ees il erie eawis also proposed to provide that a orer of ancellation of eta of istration _grimted toa credit information company shall be made by the reserve bank unless such 'company has bee gven a reasonable opportunity of being heard clause 7 - this clase provides fr making an appeal agaist the order of reserve 'bank acredit information company aggrieved bythe order of rejection ofan application fexgran ofcerifcat of eistration under clase sor ancllation of ertieae oregon under clause 6, may prefer an appeal 0 the cerra government, within a perio of hy {ays om the date on which such order of rejection or cancellation is communicated to he {reditinformation company the decision of he cental government, where an appeal hs eon prefered to under sub-clause (0, oof he reserve bank where no such pps has been preferred, shal be fal however before making ay order of ejection of an appeal, the applicant company othe fed information company ath case may be, sal be given t reasonable opportaiyof beng heard clouse 8 - this close specifies minimum capa requirement for every eet information compan 1 provides that the authorised capital of every credit information company shall be a minimum of they coves this clause confers power upon the reserve 'bank to ineeae, by notifeton the minimum amount of authorised capital wo any arpount sot exceding fy crores ie farther pif thatthe issued capital of every credit information company shall rot be less than twenty crores, however the reserve bank an, by notification increase the sued eal o any amu ot exceeding the minimum amount of authorised capital as feferred inthis clase this clause aso provides thatthe minimum pid up capital of every 'edi information company a anytime shall not be les than seventy five pe cent, ofthe ieued apt case 9— this clause contains provisions for management ofa credit information company, a 'subclawe (i) provides hat, every credit information company in existence on the commencement ofthis proposed legislation, o which comes into existence thereafter sal 'ouwithsanding anything contained in any la forthe tine being fore, or in any contact tote contrary have one ots decors, wh may'be appointed on whole ime ron apart tine basi an zairperson ofits board of diets, nd where e i appointed on whole time 'rats a chairperson of its board, he al eerrstd withthe management of the whol of thealfirsof the cedit information company however, the cairperon ofthe board ofthe {edt infomation company hall exercise hs powers subjectto the superintendence conto nd directions ofthe board 'subclouse (2) requites, in ese a chaiperaon ofthe crit information company is appointed ona prt tine bass, he management of whole the aio the credit inermaton 'bispany sal be entrusted to & managing director oa whole ime director by whatever hime called, who shall exerie it powers subject to the superintendence, contol and 'rections ofthe board subaru tt bord of der al (aon oe =a cen ohne ct) cons oft hn yp se edge ene ofthe mater eine ps simin reer sring, finance, aecourtancy, management and information| subtowe (4 regis te board of every cred information comeeny, se ote panto con ines priest dere sof ace er ch natn rte lets borowers of ksi 'subclone (5) provides that the reserve bank of nia iis sted ha 9 pe eee a king poly test stm fe coum ering talks of ny ret information company beng nsseee ai revenge re fing ply oes dorowes ot asme desman oe ropr management oy cet formation company eee 0 "subelawe (6 confers power epon the reserve banko epost on peeing the bound ofa credit information company under sub-class (9, 'be fasand en such salary and oer ters nd codons a may determin subclase (7) confers power pon the reserve bank ole sch deco 9 ee ed tr case (2 emay ew appropri and tne amino 'hal be bound follow sch directions cee cof spersesion, vac their ies ms such (1) a tnd dais which may, by or under the provisions tilt ray oe ie fo tee bln fe easier the board of sch credit information company etait ompany, shall nl he reconstitution es in ey th amina apont te rees be exec ee power ceed by nami sal ald oe ie (no urea aed inte erasing och ek lnformation company sos coe (9) provides hat he sla and atlowancs payable the adm snd st atcng ne ama sal be bar® by he re iefrmain cop subcom (j) poses blgion apn the administ ofthe te een) com tnt fore expan eto month bles ae period of samat ated ne oe of he rese nk ic we on 'reral meting ofthe cedtinforaton pany lect new diestors and eons is rc met chd vcd cer ander sie) orcas (ln teecmed a be disused for re-appointment 'ubclawe 1) proidestat mtberenova fpr om oie wie aon natn oithsending ang conned any iw re ns 'ein force or nam contactor the memorandum or articles of association ofthe credit information 'company, beentiled to claim any compensation for he los or termination of office clase 10— this clase confers power upon te reserve bank to determine policy it provides that in case the reverve bak, itis satisfied tha tis mecesary o expedient in the public interest orn the intrest of specified wer or inthe interest of credit information "companies or credit itittions or iets or borowers soto, may determine the policy in {elation to functioning of ered information companies or credit instutons of specified ters generally o in particular al credit information companies credit institutions and specified users shall be bound to follow the policy a o determined, (clase 11 - this clause confers power upon the reserve ban o give direction 'sub-clewse() provides thatthe reserve bank may, from time totime, sue directions to rei information companies o red institions or specified wer generally orto any {rediinfrmation company or credit istiation or speci! wer in parca, and such edi information companies, credit istiutions or specifi wers or ered information 'company or ced nttuton and pci user, shal be bound o comply with such diretions 'te directions shal beled bythe reserve bank iit is said hat such diretions are neces (0 the pli interest; ri) the intrest of ret intiuins; (i) in the inserest of speci wer; or () inthe intrest of barking policy or () to prevent the its of any credit lnrmation company being conducted in a manner detimental 1 the interest of specified users or in manner pejuicia to the interests of redi institutions of 'orrowerso lens or (1 secre the proper management of cred informaion companies 'penerly 'sub-clause (2) confers power up se reserve bank to modify or cancel, theron representation mace to i or on fs own rotor aay direction sued under sub<lause () 'the reserve bank, may, a 0 modifying or canceling such dren, impose uch conditions 1 think fi, aubject to which such modiiation or cancelation shall have effet 'subsclawe(3) provides thatthe reserve bank may at ary ime iis sated hain the public interest or inthe fnterest ofa credit information company or is ember, ts 'econ 0 do, by order in writing aon sch terms and condton as maybe specified therein (require any eet information company to cll a meeting os directors forthe purpose of considering any mater relating 1 of arising out of the affairs ofthe credit frration company i) depute one or ore of ks officers to watch the proceedings at ary medting of he bord othe credit information company o of any commie o of any other body ensued by itand requis the credit information company tive an opportunity 19 the otoer so deputed tobe heard at such meeting and also fequir uch officer to und @ 'porto ich proceedings the reserve bank; i require the board ofthe creiinformation 'company orc any commtee or any other body constiuted by itt give in writing to my siler depued by the reserve bank inthis behalf this usual adress a moices of, and 'ther communications relating 10, any meeting ofthe board, commitee or other body 'onstwed by it (h) appoint one or oreo its fiers fo oburve te manner in which he affi ofthe credit information company or ofits fies or branches are being conducted "intake rept thereon (v) require th credit information company to make, witin such time as may be specified in the order, such changes in the management as the reserve bank 'may consider necessity 'subclawse (4), inter lia, confers power upon the reserve bank to direct any credit information company to furnish r wih such time as may be specified by the reserve bank sch materents and information relating to the business or affairs ofthe credit information company asf may consider necessary or expedient to obtain forthe purpose of this propose lesion, cause !2-—tisclause contains provisions relating to inspection of edit information company, cei insttion and speci use "suhclose (1) provides thatthe reserve bank may, a anytime, notwithstanding nything tothe comin contained incase 235 ofthe compancs at 1956, and on being se oe go by te cental governmeat shal, cause an inspection of any credit ieee capun reed instaio or apecifed wes andthe books and accounts of irre nfraton company or eed insta or speed sr and he boks and aa ere nepection may be made by one or mote of officers ofthe reserve bank of 'ronpnsuch tar persons rageney as ity determine further vides tht he reserve cantata supy tthe eed information company or credit insiution of specified uses, he ease may be, copy of ks report on such inspection 'subs clause (2) irposesa ty upon every director or oter officer or employes ofthe credit infoomation company, ceditinstition and specified ue to produce to ary office or serum ot agency as the case may be, making an inspection nde ubase (al such rae oka td oer documents in is custody or power and 1 finish him with sy aoa cad informatio fain ote ais of such creditinformaton company rede aan te pele sets the i fet of person or ageney may rewire of hit 'bahn sac me as dhe sd oie or person or agency may spe "suh-clowe (3) provides thatthe any officer ofthe reserve bank of person or an agency making a ingestion under sub-lase () may examine ov oath ary eof of cae maer ok employes of the ert information company oeeatinstution or spciiod sae relation ater busines, and may administer an cath accordingly "subclose (4) provides thatthe expenses of, ricer othe lnspetion under sb cms {ih 0 any ofl or person oa agency referred in ub-siawe() shal be bore by hane ct foreaion company or credit ston specified wer, a the case may de 'clawe 1— tin clase contains provisions relatingto powers and duis of auditors 'subclause poses a duty upon every autor of credit information company fo inquire miter or note credit infrmation crmpany has fussed othe reserve bak cea eents, infomation or pariculas relating 10 i business a ae required 0 be ad under ta proposed lebislation the aioe required to make epet cthe tase gunk ta hn repard excep in cases where he 6 safe on suc inquy tha the aire aformation compar has fursshed sucha statement, information or particular 'sudslause (2 provides thatthe reserve bank may onbeing sais ta it isnecessary soto dara the publ interest rn he ineret of credit sysem sue drecton in parila ere eral eth espet to ait of the cred ffoematon company and submision of 'eport othe reserve bank 'subelause (3), mer alia, confers power upon the reserve bank wo direct, by dees shat pecan al conducted othe accounts of te eet infomation compar aarsroe sen sch tension or ls of transaction ofr sch period or prods, ar) sessed inthe ode the reserve bank may, by such oreo by a separ rat, vs maint an aur or wars or direct the ator of tbe credit infermation company ne reduct uch pein wudit and the autor shal comply with uch directions ene be got of nach aut to he reserve bank an forward a copy teen he eet information company "subcleuse (4) confers power upon the reserve bank 1 fx ar at network ved inthe audi remain ofthe mators and the eens, a etal he a sal be borne by he reat information company v0 i lowe 14—thisclawse specifies the funtion of ret information compa 'susclaue() provides tht he red information company may engage ay fms et tus nual, (a) to collect, proces and collate information on tad, cet aot ot ene ofte beromers of ie credit itiaion which amen ofthe ret lnfomation sompary (bt provide ceitinforaton ots specified usersarto the specified 'ers of my oer eet information company orto any othe red infrmation company 'hing member (to provide credit scoring 08 specified users or specified wserso ny 'ter reditinfommaion sompay oro ther credit information companies being its members (co undertake research pojestand («) 6 undertake any other form of business which the reserve bank may, speci by regions, sa form of busines in which itis awful fora 'edi information company o engage hy 'subcleuse (2) prohibit the credit information company to engage in any form of busines the than those refered tn sab<lause (i), 'sub-lawse (3) provides that any credit information company forthe purposes of caryng on the business of credit information may (a ester credit insttutlons and other 'edit information companies, their option as its member, subject 0 such tems and conditions as may be pre-determined and diclosed by such credit infrmation company; {gb} charge such reasonable amount of fees, 8 may deem appropriate not exceeding the fnuximum fee, a8 may be specified under cause 27, for furnishing credit information to a specified use, an (c) generally o doll sich other acs and perform such othe functions as [tenecesary to alia proper condt fis afi, business and functions, n accordance 'withthe provisions of hs proposed legislation clause 15 - tie clause egures every credit instution to be member of teas one «eit information company 'sub-clause (1) provides that every cred insitton, i exseneon the commencement 'ofthis proposed lepsation before the expiry of tree mors ffm such commencement or 'iin uch extended perio, nthe reserve hank ay llow,onitsaplication and subject to being sted for extension shal bese member ofa east one cred infomation company 'subsclase (2 provides that every credit institution which comes ito existence afer the commencement of thi proposed legislation, before the expiry of tree months fom is 'coming into ennlence, or within such extended pie, asthe reserve bank may allow on "ppliction an subjesto being sated aboutthe reason fr extension, shal become member 'fat least one credit information company 'sudsclase (provides that cet infrmation company may, att option, beeome member of another ret information company, 'subclawse (4 provides that no credit information company shall refse to epster a edi stun or another eredt information cormpany as ts member without providing 'eascrabe oppor of being ear auch ered tation or cei information company tehoweapliaion it propose o reject and recording reasons for such rejection anda copy 'st such oder of ejection shal be forwarded to the reserve bank 'subclawe (5 allows ace insti or ert information company agureved by the orderoftejecon ofits pplication forts registrations amember of credit infermation 'ornpany under sub-clause (4) t prefer an appeal tothe reserv bank, win a period of 'hiny days for the date on which sich oder of reection was communicated nit however, he reverve back may saisted tha the appellant was prevented by scent cause {fom fling the appeal within the sd period, allow itt be ied within futher period not exceeding hry days 'sub-leuse (6 provides that on eclp ofan pes! under sub<lase te reserve 'bank afer giving the appellant and her concerned partes, an opporuniyof being hear, ps uch der as it deems it inthis regard 'subclaue (7) provides that the decision ofthe reserve bank where an appeal has 'ben refered tot uner sub-clause (5) shall be fn and he order ofthe credit infpmation company wer sub-clause (4 shal be nal afer the expiy of sai period of tity days 'where no appeal has boon prefered under that sub-clause fo the reserve bank bles (6 gives right every pied we to obtain creiinfrmation fs se see formation company of which ich specified se sa member, "clame 16 this claus contains provisions in respectf lure to decome amembet otaclafomation compar, incase acreditirtation abi fo becoming amen cea noe red information company ota ary tine nt a member of wy ott a ee capa he reserve bak suo moto or o8acomplant oma cre informaon snr nay dct such rei stink meses ps win sch ine sas becoe «membet of crit information company fa credit aon iy speci ih ne eens ofte reserve bank to bcome member of ala one aa epebclon company, the reserve bank may, witout psjudice tthe provision of 'tis proposed lettin, imate uc ire 1 any ter authority fr aking sh ation asitmay dem fit 'cowie 17 ths clause relates to cllection and faising of ret information 'subslouse (j) proviesthat edit information company any person autor har eto the company nay by ice in wring in such frm, a maybe spciied tr taton ade byte reserve bank or at nea tere, requ s members png te afsmaton company fis uch reat information as km em aaetrnry in accordance with this proposed lesson "subslewe (2) povies tat every cet inttton which is member ofthe ce infor repay ta every ered nformaion company which sa meme of et anton company, shal on receipt of tice unde b-laue (provide eae cred nore cred normation company of which isa member within such period ray be specie nthe note, "sbfouse (3) provides tat very credit information company sal provide or orp asa besesie by region he rede fran reed ona perpot specie wer on rec ofeqes mi nscorance wh he prc cy eon ego ad diction, hued thereunder bythe reserve bank fom time to ime inthis beal ub-lawe (4 provides tat cet information ceived byte ced forma compan il be docloned yo any pron ober than speci veo by te eect care be disclosed wo any cher person; recived, by the cre information ompety sa duet lb dled for ny ber purpose tan pelted or egue py shy other lw forthe ne being in force 'cause 18 - this lus relates to seteent of daptesmongt red information companies, eet intntions borrowers and cliens "ticlawe provide thatifany pu ares amongst credit information compen cedh entatons fs borowers wdc on mater relaing busines of eatin cp yo remedy hasbeen provided under this roped egaion wel prs an eed by contain or arbiraton provided inthe abrasion and cone ot? dato pariesta the spt have consid in wring fr dtericaion eh ee concn ex wration and provision of tat act stall apy asain "were asp ha een refered 1 aratin, the sume sal be etd or decided pierce be pind the reeve bak it fare provides tie re oy ea asd cocto ac, 196 (exces ober provided wnt 8 ot aegon) slap wall raion proceeigunder hs ropes ce ope igs fx eon were refered fr selene decision under the rowan ofthe arion ae conciliation at 1998 'cause 19-— this elmse imposes an obligation ona re iformaton open ed i er pated set, wb sn possesion or cota fee inet) ao oc esses) aye pvsibd aes taker ee et formation nannned by hem aca, come go te a a yo ud nen oo esto! dco eo: coxse 20 - this clause elatesopivacy principles oe adopts an followed by every credit information company credit stitution and specified wer in elation to ered information 'subsclouse (j) provides that every credit information company, rei isiution and specified user shall adopt the privacy principles in relation to collection, processing, calling ecording, preservation, serey, sharing and usage of eet information, the 'privacy principles ob followed are mentioned in sub-clause, ame, () which may be followed by every credit inettaton for collection of information trom s borowers and 'hens; and by every ered information company, fr collection of information fom fnomber eredtinttuions of credit information companies, for rocesing, recording, protecting the data lating to credit inoematon fanished by or obtained frm their member 'edit instittions or rei information companies, s the case may be, and sharing of such data wth specified users (i) which may be adopted by every specified user for provesing, tevordng, protecting the data reltng to credit information fumished, or receive, ws the ave maybe, by h(i) which may be adoped by every eet information company for showing accesso recres containing red information of brrowers and clients and aheraion 'such records case of need to do 50 (6) the purposes fr which he eet information 'nay be used, resricton on sch use and dclosre thereof the extent of obligation 0 check accuracy of credit information before furnishing of such information to credit {ntormation companies or tedt instiutions or specified users, asthe case may be; (db preservation fred infomation mained by every credit information company, credit inntation and specified ws, a the ease may be, (inching the period for which suche information may be maintained, manner of deletion of such information and maintenance of records of eedt information); f) networking of credit information companies, credit tratiaons and specified wses trough eletonic mode; and () any oter principles and procedures relating w eet information which the reserve bank my consider ecestary hd appropriate and my specify by regulations 'clase 21— this else contains provision relating to aeration of credit information 'les and ret reports 1 provides tha any person, wh applies for grantor sanction of ced fact, om any ret institution may request such isitution to furnish him a copy of the credit information obtained by such istiation from the credit information company every such 'edi tvtaton or insttin or specified wer, shall o receipt ofthe request unis he 'ony of wich cedit information subject to payment of vch charges, as maybe specified by fepuatons, by the reserve bonk in thirepard ia ced information compaay or species tarot eelit stitution in possesion or contol ofthe credit information, has nt updated the laformation maitained by wa borrower or client may request al of any of them 10 'update th information whether by making an appropri correction, or addin oc thew aon such request the credit formation company or the specified user o the credit "patton, ashe eave may be, sal tke appropriate eps to update he ced information 'thin thity days afer being requsted wo do so however the cred infrmation company tndthe spected wer ha make the correction, deletion oration inthe credit information sly er such corecton, deletion or addon hasbeen ceed a correct by concerned edi intution and no soc coreton, deletion or addin sal be made in any credit information i any dispute eating to sch erection, deletion ot addition i cases where 'ech disputes pening spending before any abirator or ius or cour andthe entries ithe books ofthe concerned ered institution shal be taken ino account fo the purposes of eed infomation ange 22 - this clause contains provislns eating to unauthorized acess to eredit 'informatio, sub-ctouse (1) provides that perso sal ave access to credit information inthe iowuetionocenrl ofa red information company ofa cred iattatono specie (ser unless the aces authorised by this proposed legislation or any oer aw forthe tine teing in fore or directed to do 30 by any court ot tibural and any such access o credit ntrmation wit uch torino deton sl be comida motored tocess to credit formation 'ubclwse (2) proves fr poise for nauboived cess 1 credit informa epost ary praca wn obtain authorised acest ed inlormation sets aera (aa be punishable with fine which may extend © one ak tubes 1 at fence and fe canines have sch wae cei wit a ht rt ica ten thomand apes fr every yon which the defi conus de uatorzed credit information shall at be taken nt aeeount for any purse "clause 23 —this clase contain provisions relating to offences and pnaties "subscleuse (i) provides tat whoever, in any rtm of oer document ot fo fo sce amie by o undo forthe prpse of sy roviion of itera geo, wily makes a internet wich te ny cael pa ore ase, wily omis to make a material sixteen, sal s onset | to men fre which may exten 0 one yea anal also able ie 'sub-clause (2) provides that ever rei iaformation company ra ret inion can tes wer italy, prong ay tr eneaing any pace neh a spe refered to ncn 20, sal be publ wih ie not excedng specadae whly point myer cedtinformaton compar eal matey | sre oor rower cen, ms th cse a bh ed ingrmaon, aan valproic to be fae, of wily os to make mae tase pal be poishable, wi fie which may extend yo oe ore "ola provident ery pron wh coves an poison oft oped sei ya er rae rnd sra te ul tf | ein yore hs roped on, ake conn et pete speed git oft ret mat son | yee pci powson is made unde this proposed egiaion | ere ch conan, hrc ofa be pn io rh pa en apesred where aconavnion tft novi 8 | a a ered ive ound rapes fr eey day daring whch he "purvention or eau contin | subclns (5) provides that in cae aconravetiono default hasbeen comming | ee company or rs ination o spec wr, a the e002 1 a laren ef covet ta waco eh | coe eran othe cet formation compa of edt atta or et sn eta bsie al beds te lly ofthe couaveton or ef | ror tal beable to be proceeded aginst and punished acordingy: | loweve sch prion shal te abe any pein! provid in hl proposes either tt coneevetone efaa we conied wits ts ore cere enreed alle igen to pevet the convention o dele 'subcause (provides tat where contravention deft has een com ee inp eee tan or pcid ut, ce ps ant rhceancommited wb coset or cnmience of tea areee ii od ge onthe pro ws capers, managing ec, hoo tay em nf fe retina com tests, nang evr, yo eto, mara sen of os sich hapa ey ofthat conan rocceded aginst and punished accordingly fel an shal be blew we italo proposed to define expressions "company" and "director used inthis clase cause 24 —this clause contains provisions relating to cognizance of offences, in provides tat no cout shal take canizance of any offence except upon complsnt in wrtiog made bya officer ofthe credit information company generally or specially sudorsed in writing nhs behalf by the ered information company or iso directed by he reserve ban, 301 do, in case oflnce commited by a member ofa credit information 'company and punishable under sub-lause (fof cause 23, efter provides that where an offence i commited by acredit information company punishable under clause 23, no cour shall tke cognizance of any offence excep upon 'omplain in writing mace by an oie ofthe reserve bank generally ospecialy authorised in-wiing inthis behalf by the reserve bank, walo provided that no cout other han tha ofa metropolitan magistrate ora util 'magistrate ofthe frat lasso any court superior thereto shal try any such offence, clause 25— this cose confers power upon the reserve bank of india to impose pena 'subsclase (1) provides for levy of penalty bythe reverve bank i specifies that a levy of penalty (e) ot exceeding one lakh rupees, where the contravention i ofthe nate feted to in vub-lase (2) of else 22, (8) penalty not exceeding one crore, where the 'conzavention iso the nature referred to a sub<iuse (2) o sub-clause (2) of ine 23 and {owhere the contravention io he natre refered in sub-clause (4) flaws 23, penalty hot exceeding on lakh rapes and where och contravention or default is continuing one 8 tarte penalty which may extend ie thousand rapes fr everyday, fer the frst during 'which the contravention or default contin, sub-clawse (2) requires the reserve bank, forthe purpose of adjudging the penalty under subselause (7), to serve notce on credit infermaton company or credit istition 'specified ser, asthe cane may be, requiring ito show cause aso why the amount mentioned inthe otce should not be imposed as peal and alo to give aresonabe opportunity of beng heard o such credit information company or credit instition or specified wer, asthe case may be, sub-clause (3) prohibits fling complain agains credit information company ot credit institution or speciied usr, as the case may be, in any court of aw in rapes of any 'oniravention or default in respect where any penalty has been imposed by the reserve bank unde his clase "subclowe (4) requires that sy penalty imposed by the reserve bank under his proposed lisltion shal be payable thin a petod of fourteen days from the date on tihch accensed bythe reserve bank demanding payment ofthe sum is served onthe, 'red nfomnation company or eed instiation or specified ser, 8 the cae maybe nthe 'rent of fale of uch cred information company ox cet institution or specified wero, a the sum within such prio, as may be levied ona sietion made by the principal ci ut having jurisdiction the area whee herepistered office fred information company 'rere instnuion or specified user, being » company, situated and in ease of credit annan incorporated ouside indi where is pinipl lac of business nd is situated 'och drcton under this sub-clause shal be made only upon an aplication made i this 'eh othe cour by the reserve bank 'subclawse (5) provides thatthe court which makes a direction under sub-clause (4) shat nse certcae mentioning therein the sum payable bya credit information company 'rere instation or specified usta the cave maybe, and every such certificate shal be hforceable the same manner as ft were a decre made by the court na civil suit 'sub-clase (6) provides tat incase any complaint has been filed against edit information company credit institution or specified use asthe case may be, in any court inespectof he conravetion or eft ofthe nature refered in sub-clause (2) of lause syst pob-claun (2) o sub-clause (2) o sub-clause (4 of claus 23, then, no pressedings fare ae iton of ary penalty onthe cred information company o credit insiaton of specified user sal be taken under his clause cause 26—thinclase relates to application of ines i provides that court imposing ny fin under te proposed elation may diet thatthe whol or ay pater shall be plied ino owas payment othe cos of th proceeding, for uch ppos ay 'be directed bythe court claw 27-— this clause relates o power ofthe reserve bank wo spesify maximum amount offs 'teonfers power upon the reserv bank to specify, by regulations, maximum amount ofa feestevable under aub-clause (3) of lmse 1 for providing information othe specie 'sersand for admissions of red istiutionso red information companies as amember tw credit information company 'clawse 28-—thisclausereltesto disclosure of information beforeany court or tribunal or autor instiuion, it provides that no chaipervon, director, member, auditor, adver, oie o other employenor agenemployed inthe business of creitinfrmation company or inthe business 'taped use shal: excep for he purposes ofthe proposed legislation or when required pe tars by any othe lin oreo court or tibunalor authority, disclose any information to any person clave 29-— this clause relates tthe obligations a oily and secrecy 'subclewe (1) provides that every credit information company shal observe, excep ws tharise required by law, the pacties and usages customary among cre information ceeipanie and shall ot vulge any information relating, ofthe afr of ts members cr pecitid ers 'sub clanse (2 requires every chairperson eto, member, auditor, adviser, oer "oroher employee of cred information company before erring upon hs dts, to make stdeturaion oils and secrecy i the form as may be prescribed in thi epard the 'ta tpntics and wages customary" would ean sch practices and unget which are tral followed by eet information companies ray develop in ue course in reltion ety fancion, ia pursuance of te proposed lgsation and rues and relations made tha ictions sued thereunder fom time tne in pursuance thereof: 'clause 30— this clause contains provisions for protection of wetlon taken good 'hth under he proposed leisation "subclawse (provides that suit other legal proceedings or prosecution shal i agains he reserve bank or he cental government or credit information company ot sea anion, o thet chaleperson, directo, member, auditr, adviser, officer o ther ployer agentorany perso autorsed bythe reserve bankr the cerra goverment srr information compan) or ced isittion wo discharge any faction unde the stopered lesen, for any os or damage cud ot sis ikl to be cased by anything pet iin good tath done or intended tobe done, n purssnceof proposed lepton of uy other law forthe ime being fore sub-clouse (2 provides that provislons contained in sub-<lnse/) sal nctaffet the sit ofan pone im garages gals ref nformation company inatnton uy ian orthen and whic is authorised or faudulent or contrary to provisions f the rcposed legislation or practices or sages customary among tem (cause 31 - thi ate relates to bar of jurisdiction of other court or authority 1n provides that no court or athority shall have, or be ented to exercise, any jurisdiction, powers or authority (except the supreme court, anda high court exercising jorsdicton under ates 32,226 and 227 ofthe constitution) in relation to the maters referred ain clases 4 5,6, 7 and 18 clase 2 this clase relates to power ofreserve bank o exempt in certain es, in confers power upon the reserve bank o exempt the creditinformation company of credit institution ia sertan cases it provides that te central government may, om the 'recommendation ofthe reserve bank, by notification inthe official gazette tect ha any 'oral ofthe provision of proposed isan sall not apply to any credit information 'company or ret institution, as the case my be ether generally o for suck period and subject to such exceptions or modification as may be mentioned in that tification italo provides tha copy of every sch ntfiation propose toe issued shall be ai in da tere each house of parament cause 33— thin laue provide that he provisions of he proposed legsation sal bein aditionto, and ot, (excep as provided under the proposed leiltion,n derogation the provisions ofthe companies act, 1986 or anyother tw forthe time being in fore (clase 34-— this clause relates to amendment of certain enactments, 1 proposes to amend the reserve bank of india act, 1934, the baking regulation 'ac 1949, the sate financial corporation ac, 1951, he stat bank of india act, 1955, he 'sate bank oii (subsidiary bank) ae, 1989, the deposit insurance and credit guarantee ccerporation act 1961, the state agia credit corporations act, 1968, the banking 'companies (acquis and transfer of underakings) act, 1970, the banking companies fn and transfer of undertakings) ac, 1980, the export import bank of india act, the natlonal bank for agriculture and rural development act, 1981, 1 institutions (obligation so fidelty and secrecy) act, 983, he nationa housing 'bank ac, 1987, andthe regonal rural banks act, 1976, inter ala, o provide that te rovstons contained inthe sd acts shal nappy to the information disclosed under the proposed iepslation clause 3$,— this clause relates to removal of dficaltes it confers powers upon the 'central government which may, if any ficult arses in giving efecto the provision of this proposed legislation, by order published in the offical gaze, make sch proviskns 'ot inconsistent wth he provisions ofthe proposed leisltion as appear ittobe necessary br expedient for removing the dificult however, no sich order sal be made under hi {laus after the expiry of «period of two years fom the commencement ofthe proposed teinlation and every order made under hs lave shal be lai, as soon as maybe afer its 'made, before each howse of pariment cause 36— this cause relates to power to make ules it confers power wpon the cental government to make rule in respect of matters specified inthe sai clause, the ules made bythe central goverment shal be published in 'he official gazete and be lid before ea house of pariment clawe 37 - this luse relates to power of reserve bank o make regulations ie confers power up the reserv bank of india o make regulations in respect of rnatters specified inthe sa clause the regulations made bythe reserve bank of india shall be published inthe official gazeta be lai before each house of parliament [memorandum regarding delegated legislationcclouze 32 confers power upon the reserve bank of indi to exempt the credit information company ora ered institutions in certain cases it provides thatthe cental government may, by noiflnon, specify, onthe recommendation of the reerve bank of {hula that any o al ofthe provisions of proposed legislation sal ot apply to ay credit tnformation company of acrediinatittons, asthe case maybe, eter generally ox for sch eiod and subject such exception or modification as maybe mentioned in tht otic, 'hcopy avery notation proposed tae issued hal be i in draft before each house of parent, while isin session, fora toa period of thirty days which maybe comprised in 'ge sean ot in two or more aucesrveseasions if, before the expiry of the session (fmedinly following the session or te successive sesions aforesaid, both houses agree reifcapmoing the ae ofthe notation or bath houses gre inmaking any modification inne boieaton, the notation shal ot be suede, asthe case may be bal be issued 'nly in such modiied form as my be agreed upon by bot the howes 'cause 36 ofthe il empowers the central government o make ules by notion to cay out the provisions ofthe act te mater in respect of which such rls tay be trade are specie therein these maters relate, ier ala to provide forthe step 0 be {aken by every credit information company and specified user for ensuring accuracy, completeness of data at protection of aa from any loss or unauthorised access of we 'gsclorre unde ection 1: the form in which a declaration of fidelity and seerecy sal be 'nade under sub-section (2) of section 29 and anyother mater wich is equited 1 be, of maybe, prescribed 2 cine 7 ofthe bil empowers the reserve bank fe make regulations consistent "withthe provisions his act and the rues made thereunder to carryout the prposes fhe tet the mates in respect of which such regulations may be made are specified therein 'theve mates ela, 0 mer ala, the persons or isin which may be specified as specified users under clause (9 of veston 2 provide forthe form in which aplication may ho rmade under subsetion(!) of section 4 and the manner of filing such aplication under that seaction: anyother form of busines in which a credit information company may lengage under clase () of subsection (7) af section 14; the form of notice for cllstion tna fersshing of information under sub-section (1) and (2); the pices and procedures felting credinforation which maybe specified under clase of etion20, prveture 'elating thereto and purposes for which credit information may be provided: the amount 'shh could herequlred vo be paid for abaiing copy of cred information under sb sate @) of section 21 and the maximum amount of charges payable under section 27 3 the rules made bythe cental goverment and regulations made by te reserve 'bank of india shal be ad, as son a¢ may bear they a made, before each howe of patines {the mates in respect of which rules and regulations may be made are generally matersof procedure and ainistrtve deta and it isnot practicable to provide for them the bl le thedclepation of lgilatve power involved is ofa prmal carat | Parliament_bills | 72996a72-38ad-5bf0-8037-64b8b801c7e3 |
ii'![ maruii lllu ten (ac1jisiti(,:" and trat\jc,rer 01= u~eriakinr,s) rill, 1~80 lio ?glas i:ntruduced in ho~~ab~ 1 - page 3, line ~~ \) , --ft r !' (2) ii g_asi " ( 3) ii 2 page 4, line 4c,-for "udertakin 9s" re ac "u ndcrta kings" 3 - page 5, 1 in e 1 3 , -i2! "for" rf,)d "fou:;" -4 page <j, line 3',,-~ "specfi~dll !£j!<i ii specified:' 5 page 10, in the marginal citation aaainst line 27,-i5$ " 1 ~'c h" rc 89 " 1~60" 6 pa9~ 12, line 40,-"whi c h" ins ert "may" 7 p -;e 15, line ~,--~_tt "1101/ 5 - " q pag p 10, lin~ 11,-for "clause" p'r:d -"clause i" 9 p-age 16, line 14 frqn h ott em, -fof "neccssiate" ~ad "necessitute" new deilu ; n ovcmbe r 25 - 1910 ~grahayana 4, ly02 (sak~' the, ~run ~teu; (~uismon 4nll t&ansn:r 0if undertakings) bill, 1980 1 •• ' , ' arrangement of clausesclauses - , ''} 1""," "~~-: ':" ~ i 1 short title and 'commencement 2 definitions chapter ii acquisition and transfer ; of the unddtakings of the company3 transfer to, and vesting in, the central government of the undertakings of the complny~ 4 general ef!ect of vesting 5 central government dr goverriment company not to be liable for prior liabilitiel 6 power of central government to direct vestag of the undertakings of the company in a government comp~ny chapter iii payment of amounts7 payment of amount 8 payment of further amount chapter iv management, etc, of the undertakings of the company9 management, etc, of the undertakings of the company 10 duty to deliver possession of the undertakings of the company and documents relating thereto 11 duty to furnish particulars j2 accounts and audit chapl'er v provisions ulating to the employds of the company13 employment of certain employees to eontinue 14 provident fund and other fomds clauses chapl'er vi commissioneji of payments15 appointment of commi':3sioner of payments 16' ray~¢rii by the central government to the commissioner 1'1' certain powers of the central government or government company 18 claims to be made to the commissioner 19 priority of claims 20 examination of claims 21 admission or rejection of claims 22 disbursement of money by the commissioner to claimants 23 disbursement of amounts to the company 24 undisbursed or unclaimed amount to be deposited to the general revenue account chapter vii miscellaneous25 act to have overriding eftect 26 contracts to cease to have eftect unless ratified by central government or government company 27 protection of action taken in good faith 28 delegation of powers 29 penalties 30 offences by companies 31 power to make rules 32 power to remove difficulties 33 repeal and saving the schedule the maruti limited (acquisition and transfer oj' undertakings) bill, 1980 a billto provide for the acquisition and transfer oj the undertakings of maruti limited with a view to securing the utilisation at the aooilable infrastructure, to modernise the automobile indwtry, to effect a more economical 'utilisation of bcarce fuel and to ensure higher production of motor vehicles which lire essential to the needs of the economy of the country and tor matters connected therewith or incidental thereto whereas maruti limited had been engaged in the manufaci'uf'e and production of articles mentioncd in the first schedule to the indull~~1i (development and regulation), ac;t, 1151, namely, automobiles; 65 of 1951 am> whbreas an order has been made for the winding up of the company and proceedings for its liquidation are pending in the high court of punjab and haryanaj and whereas the undertakings of the company have not been functioning; s and whereas it is necessary to utilise the production facilities and equipment of the undertakings of the company so as to increase the production of motor vehicles and generate employment in the interest of the general public; bil it enacted by parliament in the thirty-first year of the republic 10 of india as follows:- chapter i preliminary1 (1) this act may be called the muruti limited (acquisition and transfer of undertakings) act, 1980 15 short title and cemmence-meat (2) it shall be deemed to have come into force on the 13th day of october, 1980 2 in this act, unless the context otherwise requires,-deanitions (a) "appointed day" means t~e 13th day of october, 1980; (f» "commissioner" mean's the commissioner of payments ap- 20 pointed under section hi; 1 of 1956 (e) "company" means maruti limited, being a company within the meaning of the companies act, 1"956, and having its registered office at pal am, gurgaon road, gurgaon (haryana); (d) "notification" means a notifioation published in the oftlcial 'j5 gazette; (~) "prescribed" means prescribed by rules made under this act; (f) "spec~fied date", in relation to any provls10n of this act, means such date &lj the c~ntral oovel'llltl~lj,t may, by nqtiftcajj,on, 30 specify for the purposes of 'that provision, and different dates may be specified for different provisions of this act; (g) words and expretona ussd 'hereln 'and net defined but-defined in the' eompanies aict, 1866 snail nave the ,meemings ~tively 1 of 1988 assign-=d"w; •• 'in that' -t, i iss chapter ii acquisition and transfer of me undertakings of the companya~jtjt~· ~ w"timt·~r ce~,'w transfer r:i, title aadiat~·,of, tjae,tmpany at 'nlau·to it ,w;; , t'o, and 5 8wi, b, ~ of thie t\et,t" •• nsfftwedto, t 'veet in be (amt_ vesting in, gofli t ' the central iw1iid - government of the undertakings of the company 4 (1) the undertaldbss of the company shall be deemed to include gefteral all as8ms, rights, lease-holds, powers, authorities and privilege~, and all effeet--at property, movable and immovable including lands, buildings, worlcshcps" 'vesting, i () stores, instruments, machinery and equipment, cash balances, cash on hand, reserve funds, investments book debts and all other rights and interests in, or arising out of, such property as were immediately before the appointed day in the ownership, possession, power or control of the company, whether within or ouuiq,e indi'a, and all books oj acoount, j 5 registers and all ot1wr docl,lments of whatever nature relating thereto (2) all pl'operties as af~ which have vested in ule cei\tral government under section 3 sba11, by fol'~e 01 such vesting, be freed and dibchmged from any trust, ob:u"ion,mor~g8ge, charge, lien add all otlter incumblt~ces affectmg them, and any attachment, injunction, 20 decree or order of any court re&4'icting the use of liuch prqp~ties in any m~er shall be deemed to h,ave been withdrawn (3) every mortgagee of any property mich has vested under this act in the certral govemment and every person holding any charge, hen or other inteest in, or :b1 relatloo to, auy suehproperty, shall give, within such time and in 81lehmaaner as may be prescribed, an 2s intimation to the cojihniimioner' of s\1ch mortgage, charge, lien or other interest (4) for the ~emoval of 40ubts, it is hereby declared that the mortgagee of any propert,y ref~rred to i,n sub-i$ection (2) or any other person 31) holdi1'l8 any cha~ge, lien or oth" i~terest in, oj;' io relation to, any such property shal) b~ entitled to claim, in accordaj)ce with his rights and interests, payment of the mortji(age money or other dues, in whole or in part, out of the amount specifted in !'iection 7, but no such mortgage, charge, lien or other interest shall be enforceable against any property 35 which has vested in the central government (5) anv licence or other instrument granted to the company in trelation to any undertaking which has vested in the central government under section 3, at ai:1y time before the appointea day and in force immediately before that day, shall continue to be in force on and after such 40 d:\y in accordance with its tenor in relation to, and for the purposes of such undertaking and on and from the day of vesting of such undertaking ullder section 6 in a government company, that company shall be deemed to be substituted in 'such licence or other instrument as if such licence pr other instrumept ~adbeen ~ad~ed ~'~~ ~~e~ejlt campany and that government company shall' hold it fdr,' the remainder of the period for which that company would have held it under the terms thereof - ' •• i,~ t ;" ' (6) if, on the appointed day, any suit, appeal or other proceeding of whatewr nature in relritiol1_:any·~whkh h-·veited'iit1t11&cmtral 'govemment, undettiotl 3, !nstituted 01 prefened iby at agall'dlt 5 tile company is pendbig, the siltne shuil hot: 'abllte, be d1aeontlftljecn)r'_ in any way, prejudicially affected by reason of the transfer of rthe undezo' takings of the company or of anything contained in this act, but the suit, appeal or other proceeding may be continued, qrosecuted or enforced by or against the central government, or, where the undertakings 10 of the company are directed under section 6, to vest in a government company, by or against that government company ' so (1) every liability of the cqillpaji\y in ~~t! of any perio~ prior to the appointed day, shall be the liability of ,the company and shall be enforceable against it and not ,against the central government or, where 15 the undertakings of the co~pany are directed under section 6, to vest in a government company, against that government company central govern mentor govern_ mentcompanynot to be liable for prior liabilities (2) for the removal of doubts, it is herely declared that,:"" (a) save as otherwise expressly provided in this section or in any other provision of thi's act, no liability of the company in respect 20 of any period prior to the appointed day, shall be enforceable against the central government, (lr, where the undertakings of the company are directed under section 6 to vest in a government company, against that government company; (b) no award, decree or order of any court, tribunal or other 2 5 authority in relation to the undertakings of ,1m company, passed after the appointed day, in respect of any matter, claim or dispute which arose before that day, shall be emforceable against t,be central government, or, where the undertakings bf the company are directed under section 6 to vest in' a goverjlment"oojrf3any, against that 30 government company; (c) no lia,bility incu,rred by the compnny before the appointed day, fqf the contravention at a ,proyision or any law for the hme being in force, shall be enforceable against the ,central govel"il:ment, or, where the undertakings of the company are directed under sec- 35 tion 6 to vest in a government company, against that government company 6, (1) notwithstanding anything contained in sections 3 and 4, the central government may, subject 00 'such terms and conditions as it may think fit to impose, direct, by notification, that the udertakings of the 40 company, and the right, title and interest of the cor::l'oany in relation to its undertakings, which have vested in the central government under section 3, shall, inste!ld of continuing to vest in the central government, vest in a government company either on the date of t'1~ notification or on such earlier or inter date (not being a date 'e~dier th:1n the aroointed 45 day) 33 may be specified ,in the notification, (2) where the right, title and interest of the company in relation to power of central govern_ ment to direct vesting of the under takings of the corepany in a government company, '~s u~<lertakings, est ijt· a 9ov~rnm~nt company·under:lub"8ection (1) the government company;~, on and from the dateo! such vesting, be deemed to have ,~me the owner in ~lationto such, ,undertakings, and au the rights and liabilities of the central ,government in relation to such undertakings shall, on and from the date of such vesting, be s deemed to have become the rights and liabilities of the government company ~ i chapter iii' payment of amounts7 for the transte'r to, and vesting in, the central government, payment 10 under section 3, of the undel'tbkings of the company and the right, title of and interest of the cojltllany in relation' to its undertakings, ttiere shall amopnt be paid by the ~elltral govenllnent to jthe company, in casl,l, and in the manner speeffled in' chatter' vi, an amount of rupees for hundred and thirty-four hkhs ' 15 8 (1) the amount 'pecified in section 7 shall carry simple interest payment at the rate of four per cent per annum fol" the period commencing on of furt~er the appointed day and ending on the date on which pa)'lme1lt of sum amoun amount is made by the central govemment to the commissioner (2) the amount determined in accordanee with the provisions of 20 sub-section (1) shall be paid by the central government to the company in addition to the amount specified in section 7 (3) for the removal of doubts, it is hereby declared that the liabilities of the company, i'n relation to its undertakings which have vested in the central government under section 3, shall be discharged from 25 the amount referred to in section 7, and also from the amount determined under sub-section (1) in accordance with the rights and interests of the creditors of the company chapter iv management, etc, of the undertakings of the oompany , i30 9 (1) the general superintendence, direction, control and management of the affairs and business of the undertakings of the company, the right, title and interest in relation to which have vested in the central government· under section 3, shall,"':" mana, •• mento etc, of the undertakingaot' tbecom-(a) where a direction has been made by the central govern- pan, 35 ment under sub-section (1) of section 6, vest in the government company specified in such direction, or (b) where no such direction" has beem made by the central government, vest in one or more custodians appointed by the central governmen:t under sub-section (2), 40 and thereupon the government company so specified or the custodian or custodians so appointed, as the, case, may h~ shall be entitled to exercise, to the exclusion,of all other ~rson,s" au such po,wers and ao all such things as the company was ~uthorised to exercise and do in relation to its undertakillgs (i> ':rhe eenbl ~dt ma,' 8ppmn' ollie et rilme lndtyidll8ls or, a ,gcwel'llm8l1t· com~ ute cjudocmn ~,'omtcdlfts'1!)f thtt undertaidnll cid tke compay in nfau u ~·no <kmtfqnhas ~en- jmde by i'uatler: lmlb-seetiqjl, (j' 1o"aeotiea,6 10 (1) notwithstanding any judgment, decree or order of any court, s duty to deliver possession tribunal or other authority or anythjjlg contained in any law for the time of the being in force, the official licjuidator at thf! company or any other person, undertakin whose possession or custody or under whose control the undertakings inas of of the company or any part thereof may be, shall forthwith deliver pos-~mpany sessiwl of the ,\lddenakings o£ the com)l!lmy or m, part tbel'eof to the 10 and catred government or where the uadertakinpof the q)mpeuy de doewnents vested under seotion 6 in a goverament c,ay, to that compaay relating thereto (2) on the vesting of the managema!lt of tae und~takillgs of the company in a government company or on tile appointm~dt of the custodian or custodians, the official liquidator of the company or any other 15 penon who has, on the appointed, day, in 'hia p0888&&ion or custody or under his control any books, documents or other papers 1'6latibg to the wnde-ukings of the company, immeciia~lybefore auch v_tqor appoint-ment shallbeboldld to deliver the saki books, doowlll8llta <or ~tberpapers to the government company or the custodi'an or custodians or to such 20 penon 8s the central ~ or the oowrmnedt oerip_y, as the case mey lht_ idbysp!oify m this' baham (3) the central government may take or cause to be taken all necessm"y st foro seeuring poaes!fon of' the 12'n'dertatings which' have vested in it u~ section 3 25 (4) the centtal government may ilsue such directions as it may deem desirable in the circumstances of the case to the government company or the custodian or custodi'ans, and such gqvernment company, custodian or custodians may also, if it is considered necessary so to do, apply to the central g<>vernment at any time for instructions as to the 30 manner in which the management of the undertakings of the company shall be conducted or in relation to any other matter arising in the course of such llw)888ment (5), the custodian or custodiads sllell reeeive 1!rom the fund, of the undertakings of the com~ sl1ch ,relbllavation, • ",-celltral gov~ 3s ment may fix and shall hold office during the pleasure of the central qowmmenl duty to 11 (1) the company shalt, withir' u~h" period' ii' a gentr'al' govfurnish ernment may allow in this behalf, ful'l1iab to that govemment or to the particulars government company a conipl~te' inventory of an tlie prope,rties and 40 absets of the cow1pany as,on the appointeef day pertafnfni,to the' undertakings which have vested'ln the c!enttal govemmetit' ot toe government company, as the case, may be (2)'so much of' tbe obligation of the' ~twplti:f under sub~seeti6ri (n as relates to tite prqpettyefi ancf'~ottluteoillplny in tbe po$8ess- 4s ion, custody or control of the oftlclal'ltqu'i6tttot of'the cotiit)8ny shan be discharged by him 1 of 1858 l2 the' custodian or custodians of the undertalddga'of the compiny aceouafl iball maintain an account of the undertakings of the company in sudl' add foridmd manner and subject to 8uch conditions as may be prescribed audit and the provisions of the companies act, 1956, shall apply to" the audit s of the accounts so maintained as they apply to the audit of the accounts of a company chapter v paovxsions relanng to 'l'hji: employees of the compalfy ~'~' ~ ,~~,~13 (1) every person who hail been, immediately before theappolnte4 emp1~~·~ 10 day, employed in any of the undertakings of the company shall becorne,- mqt ~,:,, cenm·",vt"'9 (a) on and from the appointed day, an employee of the'central emplo)''''' government; and to eat!-(b) whete the undertaking's of the company are directed:'under,aue sub-section (1) of section 6, to vest in a government company, 'im is employee of such government company on and from th~ date 01 such vesting, and shall hold office or service under the central government or the' government company, as the case may be, with the same rights and privileges as to pension gratuity and other matters as would have been 20 admissible to him if there had been no such vesting and shall contmue to do so unless and until his employment under the central goverjlment or the government company, as the case may be, is duly terminatecl~ _ until his remuneration and other conditions of service are duly altered by the central government or the government company, as the case may· be 14 of 1947 lis (2) notwithstanding anything contained in the industrial disputes act, 1947, or in any other law for the time being in force, the transfer of the services of any officer or other person employed in any undertaking of the company to the central government or the govern:nent company shall not entitle such officer or other employee tq any compensa-j, ! 30 tion under this act or under any other law for the time being in force and no such claim shall be entertained by any court, tribunal or other authwity r - ~ (3) where, under the terms of any contract of i8l'vice or otharwiae, any person, whose services become transferred to the central govern 3s ment or the government company by reason of the provisions of this act, is entitled to any arrears of salary or wages or any payments for any leave not availed of or any other payment, not being paymen, by way of gratuity or pension, !;uch person may enforce his claim against the company, but not against the central government or the govern-40 ment company 1'- (1) where the company has established a provident fund, super- prov1deat annuation fund, welfare fund or any other fund for the benefit of ~e func:l,~" persons employed in any of the undertakings of the cqmpany, the ~th:: monies relatable to the officers or other employees, whose services have un - 45 become transferred, by or under this act, to the central government or the' government company, shall, out of the montes standing, on the appointed day, to the creciit of such provident fund, superannuation fund, welfare fund or other fund, stan~ transferred to, and vest in, the central government or the governmen i- company, as the case maty be (z) the ~wca ~~~~ au~~ (l~to" ~~al gov~jld'midt ,,r the gov~8jlt ,cp~" ~ th, ~ jimf be ~ be qaalt with by ,thijt gqver~ oj" ~ ggvem~ q~illluch liwldael' u may be pntscribed chapter vi15 (1) 'i'ia~ central governmeilt 'shall, for the purpose of 4l6ursin, ~ ~thws oi¥ll~tq il\e 'cqiq8nf w1il_ l8iliioo7 add ~oij 8, ])y dqwicatioq, it,poid,t coij'li)i',,1aeretf p,aaea-- appointmentof colll!ilila'o liontt at (~~ -,c tq1 ~jiip_ ' a""~ sw:h pilmw as it 10 mny think fit to assist the commissioner and tthereupoa mi· c-"' •• 1d1b' "uthoriae one or more of sue" persojls also ,to _~ all or any~ of the powers exereisableby him under this act bild ~ww ~n~ idjly be authorised to exercise dijlerent powers (3) any person authorised by the commissioner to exercise any of the is powers exercisable by the co~ioner may exerciset40u powela ill the same manner and with the ~ effect as if they luwe beencomerred on that person directly by this act and not by way of autborisau,oa (4') the salaries and allowances of the commissioner and other ""-loluappointed under this section shall be defrayed out of the consoli~t-110 ed~d'of inttia • -:(19 'phe 'centralggvernment shall, within thirty days 'from the specified date,pay, in cash, to the commiisioner, for ~~ to the company-(a) adamo\idt equal to the amount speclfisd in aection fl, add izs (b) an amount equal to the ameuntpayabie to the compally ud4erleetion 8 payment by the central government td the commiaaioner (2) a deposit account shall be opened by the central govenune~ iii favour of the commissioner in the public account of india, and ev~r, amount paid under this act to the commissioner shall be deposited by 30 ru1o't8e credit of ;the~&8iddepoait account and the satd,pestt account shah ,be opa'ated by the< commiisioner (3) records shah be maintained by the commissioner in respect of the undertakings of the' company in relation to which payment hal b,uq mtde to him under thii act 85 ,~) ·the mterest,acmdnged;tbe amount stading to the ormtt,c1f-thel , deposit account referred to in ub-section (2) shall enure to ltm, tjendt of ~ c~p1pl1 cehea powel'l of the central government or gov, met u~j) ''!'he ~centra1 government ar tbegovernment company, 81 "the ' eue'maybe,!lhallbe entitled toree'eive up to the speeifted-date,·tntbe 40 exel1l8lon of all ottrer pe1's011s, 'any money due to the company, 'in hlatioh' to· its 'undertakings 'w'htch 'have vested in the central gmemment ort1le govei'lu'fteflt eot'rj'fl1\y, and realieedafm the appoiltted day, 'mtwithltaftding'tbat the realiefrton~nl'to a pe1"lod prtor tothe'appotat ed'day (,,)the centl'al government or the gcwernmeat eoi!lpefty, tile eam:m&y be, may make a claim to the commfsioner ~ regard ~to ~e~ payment made by it after 'ihe appointed day 'fot dftiibarging ifiy liability of the company in relation to any period prior to the appointed s "y~and fiery such claim iibali bye priority iil eeemdanee with the priorities attaching, under this aet, tc> the matter in relation to which su~h lfability has been discharged by the central government 01' the govemment company (3) saveasothenrise provided in this act, the liabuities of the 10' comp&!ly in respeet of any transaction prior to the appointed diy, which have not been discharged 'in or before the specified date, hall be the liabilities of the company 18 every person having a claim against the company ·shall pnefer clabu 'm'h claim before the commissioner within thirty days from tile !1j)eei- to be i' fled' date: i made to the ~ded that if tbe ctnnmisstnner is satisfied that the clahnant wa ~~=-prevented by nffteient eause from prekrrmg the claim within the sam period of thirty days, he may entertam the claim wi'th:in a fw1iher period ot thirty days and not thereafter 20 1t theelatms arising out of the matters ~e!fted in the schedule prioritj' elf shall have priorities in accordance with the following prfnclples, claiml namely:-! (a) category i shall have precedence over all other categarl and category ii shall have precedence over category m, ad '10 on; 25 (b) the claims specified in each of the categories, shan rank equally and be paid in full, but, if the amount is inluft\ejent to meet such claims in fuli, they shllll abate in equal proportions and ,lie paid accordingly; and 30 (c) the question of discharging any liabfiity with re~rd to a matter specified in a lower category shall arise only if a surolus i6 left after meeting all the liabilities specified in the hmnedtdely higher category zoo (1) on receipt of the claims made 'tinder section 1'8, the comm&- examln-sioner shall arrange the claims in the order of priorities s~fted in tion of 3s the schedule and examine the same in accordance with 111m orcier'ot claimi prioritfes i " i i ~ (2) if, on examination of the claims the! commissioner fs of opftifon that the amount paid to him unde!' this act is not suftlcient to meet the liabilities specfied i'n any lower category, he shall not be tequired to 40 ·@:9pf11rte the claims ttl respect of such lower category ft (1) ,afterexaminmg the cjoaims with 'f'eterenee1l&'the jrifmtkm t' , ii ti:et out in the schedule the comm~ioner:8h'an fix a ·(!erta'tri·:ftte dn ot zlji ii or before which every claimant shrll file the proof of his e1aim , ('' not less thm fourteen da~' notice of th~ date so fixed shan be 4,11: ,veri, by advertisement in one issue of my dafiy newspaper in the ,i<nimtfit language ~vfnl! circtrll1tion in the ma~cir l'8rt of the country and one iss'ue of any datly newspaper in such regional language u the gommissioner may consider suitabl~, and every such notice ahall call upoll the claimant to flle the proof of his claim with the commilliol1er : within the period specuied in the advertisement , (3) every claimant who fails to file the proof of his claim withinthit time specified by the commissioner shall be excluded from the disburse- s men~ made by the commissioner (4) the commissioner shall, after su~h investigation as may, in hii opinion, be necessary and after giving the company an opportunity of refuting the claim and after giving the claimant a reasonable 9pportunity of being heard, by order in writfug, admit ql' rejettthe 10 claim in whole or in part (5) the commissioner shall have the power to regulate his own proeedure in all matters arising out of the discharge of his functiona, including the place or places at which he may hold his sittings and shall, for the purpose of making an investigation under this act, have the same is powers as are vested in a civil court under the code of civil procedure 1908, while trying a suit, in respect of the following matters, namely:-5 of 1908 (a) the summoning and enforcing the attendance of any witness and examining him on oath; (b) the discovery and production of any document or other 2( material, object producible as evidence; (c) the reception of evidence on affidavits; (d) the issuing of any commission for the examination of witnesses 4'5 of 1908 2 of 1974 (0) any investigation before the commissioner shall be deemed to be 2s a judicial proceeding within the meaning of sections 193 and 228 of the indian penal code and the commi'lsioner shall be deemed to be a civil court for the purposes of section 195 and chapter xxvi of the code of criminal procedure 1973 (7) a claimant, who is dissatisfied with the decision of the couunis- 30 sioner, may prefer an appeal against the decision to the principal civil court of original jurisdiction within the local limits of whose jurisdiction the registered office of the company is situated: provided that where a person who is a judge of a high court is ap pointed to be the commissioner, the appeal shall lie to the high court of ss punjab and haryana and such appeal shall be heard and disposect of by ~ot l~ss than two judgesdfthat high court, disburse 2z after admitting a cla~m under this act, the amount due in ment of respect of such claim shall be paid by the commissioner to the p8ricjd or , :;n:e persons to whom such amount is due, and, on such payment, the liability 40 comm'l of the company in respect of any claim relating to the undertakings of '1ioaer to the companyshau stand discharged' twmants dlsbul'h-23 (1) if, out 01 the moni~ paid to him in relation to the undertatidgi medt of of the company, there is ~ balan,ce left after meeting the liabwtl8i' u :we:ta specified in the schedule, tbe commissioner shall ~burte 1ucl1·balame 45 omdlnul7 to ~e company (2) where thepoibenion of any machinery, equipmedt or other pro- p,erty, has vested in ,the central government or a government cqiilpany under this act, but such machinery, equipment or other property does not belong to the company, it shall be lawful for the central govern-s ment or the government company to continue to possess such machinery ot equipment orotfler property on the same terms and conditions under which they were possessed by the company immediately before the appointed day m any money paid to the commissioner which remains undisbursed ~~~~ur-10 or unclaimed on the date immediately preceding th~ date on which the unclaimed office of the commissioner is finally wound up shall be transferred by amount the commissioner bef~re his office is finally wound tip, to the g~eral ~tect revenue account of the c~ntral government; but a claim to any money to the so transfeited may be preferred to the cent1'bi government by the i'm'- general i s son entitled to such payment and shall be dealt with as if such transfer revenue had not been made and the order if any for payment of' tlie claim account being treated as an order for the refund of revenue chapter vn miscellan!lous20 25 the provisions of this act shall have effect notwithstanding act anything inconsistent therewith contained in any other law for the time !~~~ being in force or in any instrument having effect by virtue of any law effect other than this act, or in any decree or order of any court, tribunal or other authority 26 every ("mtr~ct entere'd into bv the company in' relation to its ;ontrac1e undertakings which has vested in the central government under sec- t: ~:-:: tion 3, for any s~rvice sale or s1lpnly and in force immediately before effect the anpointed day shan on and from the expiry of one' hundred and unles - - eil?;hty days fro~ the appointed day cease to havp effect unless such ~t~~ by 30 i'ontract is before the exniry of that penon ratified, in writing bv the r:,r:;:n central government or government company, in which sucll undertbk- ment or ings have been vestecl under this act,and in ratifvin~ such contract, governthe central government or such government company may make such ~:;t alteration or modification therein as it may think fit: pad7 3s provided that the central government or such gov6!rm:nent comnany shall not omit to ratify a contract and shall not make any alteration or modification in a contract-' (a) unless it is aathfied that such contract 'is unduly onerrms 40 or has been entered into in bad faith or is detrimental to the interests of the central g:lvernment or such government company and (b) except after giving to the parties to the cont1'bct a reasonable opportunity of being heard and except after recordin~ in writing its reasons for refusal to ratify the contract or,for making any alteration or modificauo:n therein 45 '1!1 (1) no suit, prosecution or other legal proceeding shall lie a1t~inst protectioft the central governm('nt or any officer of th?t governmenf or th~ ~- :k~:l: ~rnment ('ompanyor the cttst·ndfan or any offict'r or nt'fier person autho ,004 faltb (1) no suit or other legalproceedingahall lie mat, tae ::qa~ govemmeftt or ~jof itsofftcers or otller emplqy,ees or tae gq\letnd8r:at 5 company or the custodian or any officer or other person autaorirci ~y the central government or the government company for any damage caus,ed or likely to be caused qy anywng whiobit iu,iood tattqdnne , iatended to be done uacier this act 'nid !s (1) '!be central government may, by nouftcatidn, direct that 'i~ of ,otr all or ,any of the powen -exercisable by it under tlus act, other thaa the powers conferred by this section, ,section 31 and section 32, may also-,be exe:rclseti by svch person or penolls as may be specified in the nowlcatlod (2) whenever any delegation of power is made under sub-section (1), tho! person to whom suc~ "'d~i5!' has been dele~ated shall pct under j 5 the direction, control and supervision of the central government (d) hrilng in lils po!8e!iijon, eu8tod, tit ~tmttol rmy pt'6jt)etly ff1trrilng part of illy und~1titt~s of the ctirjiifjariy, ~gftitiv ~holds such prop~rty from the central govemment at the g~- 20 ment company; or (b) wronqfll11y obtains ooc;"ession of, f1i' retains, any prpperty forming part of the undertakings of the company; or (e) wilfully withholds or faile; to furnish to the ce1jtral government 01' the gove~ent comnanv or to anv: pen;on 8if body ftf 2s persons sl)ecified by that government ,~r such govel'llment cojjluanv as tl,e rase ma~r be anv document or b)ventory re"tin~, to f;lte undertaktnlts q1 the company, which ·lns~1 be in his posstdn, custody or controi; or (d) fails to deliver to the central gqvel'or~nt or ,the goftrjj- 30 ment company or to any del'son or body of penqrls speottd by"that government or government company any ;tc;sets books of rn'ount remlrtet8 or otht dbrtlntetltc: 'in h~' ~fdtm cwit08y or ('n1'1f:lool t1!1attng 1b !hi! ttt1d~a1dn,-" tlf ~n o'mi1s8'hy~'ijt-" < 0' '~ (e) wronmlly removes pt' destl'ojv98t!y "~;v ~nv part 35 of·the untierta~rg1j of the' co";,anv; or (fj prefers 'anv claim und~ this act wht~b "he knows , or hal reasonable cau'3e to believe to be ~at~ or gtosaiy 'f"acctir8~, "i -' "hall be l)untshable with bnltlilomleftt for'!·~ term "whi,eb m~ ~timd to· two yeara, or with fine, which extend to ten tlw1118m, ~ ~ w with 40 both, - ,il} wwg ~ f ~ ,loln~r ~~ ,~4 ~",pe~ ~ bif , rufeneee ~ co~~everiy p,rmj"- w~q" "~'the ~ ~ ~ 'w4~ ,cp~~ cndpadiei was in charge of, and was responsible to, ijle ~fw'wv ~ ~ ~ of the business of the company, as well as the company, shall, be deemed s to be guilty of the offence and ,shall be liable to be proceeded llg~t ldd·p"'sbei~ ' " provided that nothing containedtn this ~cticm lh8llrender :any l)1ch perspn u,ble to anl,p~shme~~ if he ~~f'y~s~q$j ~!w qfz~9tt'as comnilttied vrithout his'knowledge or ~~~ it~ ~ ~~~~ct~~ ~ 9-"¥r j 0 diligence to prevent the commission of such oftence ' (2) notwithstanding anyt~~g containeq in ,up~t~o~ d~, ~~ ,4q1 offence under this act has been committed' by a company and it is j)l'9vwi ihatthe ~nce has ~en committed wi$h the tonsent, or :conmv~eo~, or is attlllbutable to any neglect ej;l the p&t!taof; any' dirhkw,; 15 manager, secretary or ether ofticer of !the ~," iuch director, manager, secretary or other officer shall be deemed to be guilty of that :>ffence and shall be liable to be proceeded against and punished accordingly explanation-for ilie quj;!pq~es d this ;shtion,-(a) "company" means any body corpora,teand includes a firm 20 or other association of individuals; (b) ¥direetor", in relation to a firm, means a partner in the firm 3l (1) the central government may, by ~oa, tnaiqiju1; £or p to carryidg olu the ~ovisioils of this aot '::::rules (2) in particular, and without prejudice to the generality of· die: 25 foregoing power, such rules may provide for all or any of th~ ~sulqwing m~r'j namely:-(a) the time within which, and the manner in which, an inudla>o tion shall be given to the commissioner under sub-section (3) o~ section 4; 30 (11) :the ,fgfta an4 -the manner in which; and the conditiolls subject to which, the cust0dian or custodians shall main~ ~~9~ under section 12; (c) the manner in which the monies in any provident fund or other fund under section 14 shall be dealt with; as (4) ~y o~er ,~ter wj»q~ ia<",e~d·{o oe, or 1d8j';,be, ~ cribed (3) every rule made by the central government under this act shall be laid, as soon ,s ip8ry be after it isma,4e, jmt~ faacb l;lo~ of pari1ament, while 1t isih session, lor a total period of thirty dan w~ 4o:may be comprised in one session or in two or more successive sessions, and if, be(qr~~ ~i,qrqf~ ~~~e4iateiy touoll'inl:ihe·sod or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the ruleac¥ldj_' be made, the rule hall thereafter have effect only in s",p ~ ~fipd , ot be of no efteet, the ease may be; 10, however, tht any uch mo&ft- , cation or annulment shall be without prejudice to the validity of anythll1l previously done adder 'that· rule 3z' if any diftieulty arises in giving etlect to ~ pl'ovisions of this act, the central government may, by order not inconsistent with the provi-5 siems of this act, remove the diftlculty: power to remove di1ilculti_ provided that no such order shall be made after the expiry 01 a perjod of two years from the appointed day 33 (1) the maruti limited (acquisition and transfer of undertakings) ordinance, 1980, is hereby repealed 10 13 of 1980 (2) notwithstanding such repeal, anything done or any action taken under the ordinance 80 repealed shall be deemed to have been done or taken under the corresponding provisions of this act the schedule(see sections 19, 20, 21 and 23) 0rdilr 01' pluoritij:s for the discharge of liabilltds of tjq companycategorv 1-(a) employees' dues on account of unpaid salaries, wages, ~rovldellt , , , fund, employees' state insurance contnbutlon or premium relating t~ the 20 life insurance corporation of india or any other amounts due to the employees; (b) revenues, taxes, cesses, rates or other dues to the central gov" ernment, state government and local authorities or the state electricity b~ ~, category 11-amounts due to the government of haryana towardl the coat of land category 111-secured loans with interest >' categof'y iv -30 {a) deposits received from the public or from the memben of the company; ' (b) depo8its towards dealership; (e) any credit availed of for purposes 01 trade ormanwlacturln, ~rations; ~s (d) share application moniee where shares 1o'ere not allotted caleflo"'llv-an, other duel statemen'l' of objects and reasonsm/s maruti limited was granted an ind'llstriallicence for the manufacture of 50,000 passenger cars per annum the company acquired a sizable piece of land and set up infrastructural facilities in district gurgaon in the state of haryana the project envisaged not only the manufacture of cars but also growth of ancillary units as a result of certain unanticipated adverse factors, the company co'uld not achieve the expected level of production and meet its financial obligations there was a run on the company by the creditors, and liquidation proceedings were initiated in the plmjab and haryana high court where an order for winding up of the company was passed 2 looking to the present state of the car industry in the country, government felt that it would be desirable to set up a public sector undertaking under the central government for the man'ufacture of passenger cars, commercial vehicles and other connected items ancl to utilise the valuable industrial infrastructure already available at the maruti complex apart from updating car manufacturing technology in the country, the manufacture of the aforesaid items would generate substantial additional employment and encourage the growth of ancillaries and would thus serve general public interest it was, therefore, decided to acquire the undertakings of this company accordingly, the maruti limited (acquisition and transfer of undertakings) ordinance, 1980, was promulgated by the president on the 13th october, 1980 3 the ordinance, apart from providing for the acquisition and transfer of the undertakings of the maruti limited, provided also for the payment of an amount for such acquisition, management of the undertakings of the company after the acquisition, appointment of a commissioner of payments for ~he purpose of disbursing the amount payable to the company and for other incidental and consequential matters 4 the bill seeks to replace the aforesaid ordinance new delhi; the 15th november, 1980 charanjit chanana president's recommendation under articlf 117 of the constitution of india[copy of letter no 13 (48) /bo-aei (i), dated the 20th november, 1980 from shri charanjit chanana, minister of state in the ministry of industry to the secretary, lok sabha] the president, having been informed of the subject matter of the maruti limited (acquisition and transfer of undertakings) bill, 1980, recommends under clauses (1) and (3) of article 117 of the constitution the introduction of the said bill and its consideration by lok sabha clause 3 of the bill provides for the acquisition of the undertakings of the maruti limited by the centra] government 2 clause 7 of the bill provides for the payment, in cash, and in the manner specified in chapter vi of the bill, an amount of rs 434,00,000 (rupees four hundred and thirty-four lakhs only) for vesting in the central government, the right, title and interest of the company in relation to the undertakings owned by it 3 sub-clause (1) of clause 8 of the bill provides for payment of simple interest at the rate of four per cent per annum in respect of the amount payable under clause, for the period commencing on the appointed day and e:lding with the date on which the payment of such amounb3 is made by the central ~vernment to the commissioner of payments it is estimated that the interest payment in terms of the provisions of the said sub-clause is likely to be of the order of rs 1,450,000 (rupees one lakh and forty-five thousand only) per month 4 clause 15 of the bill provides for the appointment of the commissioner of payments by the central government with adequate staff to assist him for the purpose qf disbursing the amounts payble to the company the salaries and allowances of the commissioner of payments and his staff and the expenditure on office and establishment will be defrayed out of the consolidated fund of india the estimated expenditure on this account is likely to be of the order of rs 10,000 (rupees ten thousand only) per month 5 funds will also have to be provided for the incorporation of a public sector company of the central government in which the assets of the company would vest and which would be entrusted with the manufacture of passenger cars, commercial vehicles and other related ancill8ii'y items this would nece9siate an expenditure of about rs 1,70,000 during the current financial year, ie, 1980-81 6 the new public sector company will have to be adequately funded to take up the activities prop(b~d to be entrusted to it it is difficult to make any accurate forecast of the funds to be given by the government to the new company as the order cf the investments required will depend upon the types of the vehicles to be manufactured, the nature and extent of the foreign collaboratio,n obtained and phased manufacturing programme, etc on a rough estimate the total investment by government during the plan period 1980-85 is expected tq be around rs 100 crores the expenditure from the consolidated fund of india will be incurred only after due appropriation, by parliament by law 7 the bill, if enacted, is not likely to involve any other recurring or non-recurring expenditure memorandum regarding delegated legislationclause 31 of the bill empowers the central govemmed4 to make rules to carry out the provisions of the bill the matters in respect of which rules may be made, inter alia, relate to the time within which, and the manner in which, an intimation regarding any mortgage, charge, lien, etc, on the property which has vested in the central government may be given to the commissioner of payments, the form and manner in which, and the conditions subject to which, accounts shall be maintained by the custodian and such other matters as are required to be specified by the rules 2 the matters in respect of which rules may be made are matters of procedure or administrative rletail the delegation of legislative power is, thus, normal in character a bill <0 provide for the acquisition and transfer of the undertakings of maruti limited with a view to securing the utilisation of the available infrastructure, to modernise the automobile industry, to effect a more economical utilisation of scarce fuel and to ensure higher production of motor vehicles which are essential to the needs of the economy of the country and for matters connected therewith or incidental thereto (shri charanjit chanana, minister oj state in the ministry o! indutry) | Parliament_bills | 966404db-2e1c-5db1-a9e3-f55c54ab5a41 |
bill no 1 of 2008 the constitution (amendment) bill, 2008 byshri ck chandrappan, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the fifty-ninth year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 2008 2 after article 45 of the constitution, the following article shall be inserted, namely:—insertion of new article 45aprotection of children from corporal punishment statement of objects and reasons''we reaffirm our obligation to take action to promote and protect the right of each child—every human living below the age of 18 years, including the adolescents we are determined to respect the dignity and to secure the well-being of all children'' these are the words from the declaration adopted by the special session on children of the un general assembly, which met in new york on may, 2002 and attended by 190 countries from all over the worldthe un general assembly urged upon governments to take all possible steps as part of achieving millennium development goals, to provide children affection, love and care so that the future generation would grow in a friendly and healthy atmosphere where they will develop their personality in an atmosphere of dignityin this context, it is very important that children are protected from all forms of corporal punishments by anyone, including the parents and teachersby amending the constitution, india ensures that the dignity of children will be given utmost respect and contributes greatly in achieving the millennium development goalshence this amendment new delhi;december 10, 2007ck chandrappan lok sabha———— a billfurther to amend the constitution of india————(shri ck chandrappan, mp)mgipmrnd—154ls(s5)—06-02-2008 | Parliament_bills | 07c8ce91-a69c-5f89-b2a6-1dd92026851f |
bill no 150 of 1980 the high court and supreme court judges (condi tions of service) amendment bifl, 1980 a billfurther to amend the high court judges (conditjions of service) act, 1954, and the supreme court judges (conditions of service) act, 1958 be it enacted by parliament in the thirty-first year of the republic of india as follows:- chapter i preliminary5 1 this act may be called the high court and supreme court judges short (conditions of service) amendment act, 1980 title chapter ii amendment of the high court judges (conditions of servlice) act, 1954amendment of section 2 10 2 in section 2 of the high court judges (conditions of service) 28 ol 1954 act, 1954 (hereafter in this chapter referred to as the high court judges act), in clause (h) of sub-section (1), for sub-clause (ii), the following sub-clause shall be substituted, namely:-"(ii) the amount, actually taken, of each period of leave on full i 5 allowances at a rate equal to the monthly rate of the salary;" 3 in section 9 of the high court judges act, to sub-section (1), the following proviso shall be added, namely:-amendmentol section 9 "provided that where leave on full allowances is jl'anted to a judge on medical certificate the monthly rate of leave allowances shad for the first one hundred and twenty days of such leave, he a , f li_ 1 " rate equal to the monthly rate ius sa ary ; amendmentof sections 14 80015 4 in the high court judges act, in the exp~ation to section 14 and in section 15, for the words "pensionable civil post", wherever they occur, the words "pensionable post" shall be substiltuted and shall be deemed' always to have been substituted 5 after section 22c of the high court judges act, the following s section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 1975, namely:-insertion of new section 22d 43 of 1961 '22d notwithstanding anything contained in the income-tax act, 1961,-(a) the value of rent-free official residence provided to a j 0 judge under sub-section (1) of section 22a; or (b) the allowance paid to him under sub-section (2) of that section, ~ shall not be included in the computation of his income chargeable under the head "salaries" under section 15 of the income-tax act j 5 1961' 6 in the first schedule to the high court judges act,-exemption from liability to pay incometax on certain perquisites or allowance received by a judge amendment of first schedule (a) in paragraph 1 of part i, for the words "pensionable civil post", at both the places where they occur, the words "pensionable post" shall be substituted and shall be deemed atways to have beei1 20 substituted; (b) in paragraph 1 of part ni, for the words "civil pensionable post", the words "pensionable post" shad be substituted add shmi be deemed always to have been substituted chapi'eriii amendment of the supreme court judges (conditions of service) act, 1958 7 in section 2 of the supreme court judges (conditions of service) amendment of section 2 amendment of section 9 act, 1958 (hereafter in this chapter referred to as the supreme court 41 of 1958 judges act), in clause (h), for sub-clause (iii), the following sub-clause 30 shall be substituted, namely:-"(iii) the amount, actually taken, of each period of leave on full allowances at a rate equal to the monthly rate of the salary;" 8 in section 9 of the supreme court judges act, to sub-section (1), the following proviso shall be added, namely:-3s "provided that where leave on full allowances is granted 'to a judge on medieal certificate, the mgilthly rate of leave abowances shall, for the first one hundred and ltwedty days of such leave, be a rate equal to the monthly rate of his salary" amendment of sections 9 ia the supreme court judges act, in the explanation to aeetion 13, 40 in section 14, in paragraph 1 of part i, and in paragraph 1 of part id, of the schedule, for the words "pensionable civil post", wherever they occur, the words "pensionable pgfjtf' shalt be substituted and shaq be dleemed always to have been substituted 1~ and 14 and schedule 10 after section 23c of the supreme court judges act, the follow5ng leetion shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 1975, namely:-insertion of new section 23d 43 of 1961 s '23d notwithstanding anything contained in the income-tax act, 1961, the value of rent-free official residence provided to a judge under sub-section (1) of section 23 shall not be included in the computation of' his income chargeable under the head "salaries" under section 15 of the income-tax act, 1961:' exemption from liability to pay incometax on certain perquisites received by a judge statement of objects and reasonsunder the high court judges (conditions of service) act, 1954, and the supreme court judges (conditions of service) act, 1968, respectively, when a high court judge or a supreme court judge avails of leave on full allowances, he can draw full salary (equal to monthly rate of pay) for the first 45 days and leave allowance at the rate of rs 2220 per month for the rest of such leave it is felt that this provision is inadequate inasmuch as it does not permit a judge to take medical leave on full monthly salary beyond 45 days at a time even though he is in a bad state of health it is accordingly "roposed that the high court judges and the supreme court judges may be allowed full salary (equal to monthly rate of pay) for the first 120 days of leave on full allowances, if such leave is availed of on medical grounds 2 for the purposes of calculating pension under the high court judges (conditions of service) act, 1954, and the supreme court judges (conditions of service) act, 1958, a person who has held a "pensionable civil post" before becoming a judge of a high court or the supreme court is entitled to count his service as a judge of such court as service in that post and also to a speciai additional pension for such service this benefit is not available to a person who has held a "pensionable military post" before becoming a judge of a high court or the supreme court it is accordingly proposed to remove this distinction between persons who have held pensionable civil posts and pensionable military posts before appointment as judges 3 a high court judge or a supreme court judge is at present entitled without payment of rent, to the use of an official residence where a high court judge does not avail himself of the u'se of such residence, he may be paid every month an allowance of an amount equal to twelve and a half per cent of his salary the value of rent-free accommodation "rovided to a judge is being treated as a perquisite under the income-tax act and is taxed accordingly it has been represented that the value of rent-free accommodation provided to judges should be free of income-tax, as otherwise the benefits provided on this account would be illw;ory it is accordingly proposed to exempt from income-tax the value of rent-free official residence provided to a high court judge or a supreme court judge and the allowance payable to a high court judge in lieu theredf fro~ the assessment year 1975-76 commencing on 1st apru, 1975 (conditions of (conditions of 4 the bill seeks to amend the high court judges service) act, 1954, and the supreme court judges service) act, 1958, to achieve the above objectives new delhi; p shiv shanker 'j'he 28th july~ ~~60 under clause 3 of the bill, which seeks to amend section 9 of the high court ~udges (conditions of service) act, 1954, a high court judge will be entitled to leave allowances at the monthly rate of his salary for the first 120 days, if the leave is availed of on a medical certificate at present, the monthly ratp of leave allowances payable to a high court judge while on leave on full allowances for the first 45 days is rs 4,000 in tl,le case of a chief justice and rs 3,500 in the case of a puisne judge, and at the rate of rs 2,220 for the rest of such leave since allowances equal to monthly rate of salary will now be payable for an additional period of 75 days, the additional expenditure involved will be rs 1,780 per month (rs 4,000 minus rs 2,220) or rs 4,450 on each occasion in respect of 8 chief justice and rs 1,200 per month (rs 3,500 minus ris 2,220) or rs 3,200 on each occasion in res,ect of a puisne judge 2 under clause 8 of the bill, which seeks to amend section 9 of the supreme court judges (conditions of service) act, 1958, a supreme court judge will be entitled to leave allowances at the monthly rate of hi's salary for the first 120 days, if the leave is availed of on a medical certificate at present, the monthly rate of leave allowances payable to a supreme court judge while on leave on full allowances for the first 45 days is rs 5,000 in the case of the chief justice of india and rs 4,000 in the case of a puisne judge, and at the rate of rs 2,220 for the rest of such leave since allowances equal to monthly rate of salary will now be payable for an additional period of 7f1 days, the additional expenditure involved will be rs 2,780 per month (rs 5,000 minus rs 2,220) or rs 6,950 on each occasion in respect of the chief justice of india and rs 1,780 per month (rs 4,000 minus rs 2,220) or rs 4,450 on each occ3si'un in respect 0'£ a puisne judge 3 for the purposes of calculating pension under the high court judges (conditions of service) act, 1954, and the supreme court judges (conditions of service) act, 1958, a pers~ who has held a pensionable civil post before becoming a judge of a high court or the supreme co~t entitled to count his service as a judge of such court as sei'vlce in ~~t post and also to a special additional pensi~n for such under the provisions of part iii of the first schedule sprvlce ' f s ) a t 1954 t th high court judges (condltions a ervlce c , , ad pe t iii of the schedule to the supreme court judges (condian ar d 'bl 'f - c',_ - e) act 1958 these benefits are not a mlssi e 1 a person bans 0 ;x:rvlc , had held a pensionable milftary post before becommg a ju~ge clauses 4 6 and 9 of the bill seek to make necessar~ amendments m the above , two acts to remove thl's discrimination it is not possible to work out ' t h ddt a1 expenditure that will be mcurred on his account pr~isely t e adt l ion '11 depend on the number of judges who have had as such expen i ure wi s c urt b f appointment as judges of the upreme 0 or military service t~ are may be and the length of their service there a high court, as e case which' has come to the notice of the govern-is, however, only one case, s ment, 0'£ a retired high court judge who has had military service before becoming a judge of the high court he is at present getting an annual pension of rs 8,000 in respect of his service in a pensionable military post he does not get any pension for his subsequent service as a judge of the high court by the proposed amendment, the quantum of his basic service pension will increase from rs 8,000 per annum to rs 10,000 per annum in addition, he will get an additional pension of rs 3,500 per annum for his service as high court judge thus, his total pension will be increased to rs 13,500 per annum instead of rs 8,000 per annum as at present a non-recurring expenditure amounting to rs 22,000 will also be payable to him as arrears for about four years 4 the expenditure in respect 01 leave allowances and increased pension, if any, payable to judges of the hfgh courts, except the delhi' high court, will be a charge on the consolidated fund of the states the expenditure on the leave allowances and increased pension, if any, payable to judges of the delhi high court and the judges of the supreme court will be a charge on the consolidated fund of india 50 the bill will not involve any other recurring or non-recurring expenditure annexuredeftnition& leave allowancel penlion payable to judi • extracts from the high court judges (conditions of smmce) act, 1954 (28 of 1954) - - - - - 2 (1) in this act, unless the context otherwise requires,-- - - - - - (h) "service for pension" includes-- - - - - (ii) forty-five days or the amount actually taken, whichever is less, of each period of leave on full allowances; - - - - 9 (1) the monthly rate of leave allowances payable to a judge while on leave on full allowances shall be for the first forty-five days of such leave a rate equal to the monthly rate of his salary, and thereafter two thousand two hundred and twenty rupees - - - - 14 subject to the provisions of this act, every judge shall, on h1a retirement, be paid a pension in accordance with the scale and provisions in part i of the first schedule: provided that no such pension shall be payable to a judge unless (qj) he has completed not less than twelve years of service for pension; or (b) he has attained the age of sixty-two years, and, in the case of a judge holding office on the 5th day of october, 1963, sixty years; or (c) his retirement is medically certified to be necessitated by ill-health: provided further that if a j'adge at the time of his appointment is in receipt of a pension (other than a disability or wound pension) in resp,ect of any previous service in the union or a state, the pension payable under this act shall be in lieu of, and not in addition to, that pension explanation--in this section 'judge' means a judge who is not a member of the indian civil servic~ or has not held any other pensionable civil post under the union or a state and includes a judge who being a member of the indian civil service or having held any other pensionable civil post under the union or a state has elected to receive the pension payable under part i of the first schedule 15 (1) every judge-- - - - - (b) who is not a member of the indian civil service but has held any other pensionable ci~l post ~der the union or a state, shall on his retirement, be paid a pension m accordance with the scale' and provisions in part iii of the first schedule: provided that every guch judge shall elect to receive the penaion payable to him either under part i of the first schedule or, 8s the ease special provi-ion for pensiod in respect ot judiwho are memberaot nrvice - may be, part ii or part iii of the first schedule, and the pension payable to him shall be calculated accordingly - - - - the first schedule- (see sections 14 and 15) pdslons of judges part i1 the provisions of this part apply to a judge who is not a mem ber of the indian civil service or has not held any other pensionable civil post under the union or a state and also apply to a judge who, being a member of the indian civil service or having held any other pensionable civil post under the union or a state, has elected to receive the pension payable under this part - - - - - part iii1 the provisions of this part apply to a judge who has held any civil pensionable post under the union or a state (but is not a member of the indian civil service) and who has not elected to receive the pension payable under part 1 - - - - - extracts from the supreme court judges (conditions of service) act, 1958(41 of 1958) - - - - - deftnitioil8 2 in this act, unless the context otherwise requires,-- - - - - (h) "service for pension" includes-- - - - - (iii) forty-five days or the amount actually taken, whichever is less, of each period of leave on full allowances' , - - - - - leave auow! -- '(1) the monthly rate of leave allowances payable to a judge whue on leave on full allowances shall be for the first forty-five days of such leave a rate equal to the monthly rate of the salary and there-uter two thousand two hundred lolnd twenty rupees - - - - - 13 subject to the provisions of this act, a pension shall be pbyable in accordance with the provisions of part i of the schedule to a judge of the supreme court on his retire'ment if but only if-, , pension payable to judges (a) he has completed not less than seven years of service for pension as a judge in india; or ~ (b) he has attained the age of sixty-five years; or (c) his retirement is medically certified to be necessitated by ill-health explanati<>n-in this section, "judge" means a judge who is not a member of the indian civil service or has not held any other pensionable civil post under the union or a state and includes a person who was in service as a j'ildge on the 20th may, 1954, and also includes a judge who being a member of the indian civil service or having hefd any other pensionable civil post under the union or a state has elected to receive the pension payable under part i of the schedule 14 (1) every judge-- - - - - (b) who is not a member ,qf the indian civil service but bas held any other pensionable civu post under the union or a state shall, on his retirement, be path a pension in accordance with the provisions of put iii ¢ the sahedule~ special provisions for pension in reb-pectof judges who are members of ervice provided that every' -such, jud, shall eject- z8eive -t~ ~on payable to him either under paitt t of the schedule or, as the case may be, part ii or part iii of the schedule, and the pension payable to him shall be calculated accordingly - - - - - the schedule(see sections 13 and 1) pensions of judges part i1 the provisions of this part~l?pl:yt~ a judge who is n~t a mem~r of the indian civil service or has not held any other pensionable civll post under the union or a state and also apply to a person who was in · service as a judge on the 20th may, 1954, and to a judge woo, " he b ember of the indian civil service or havmg held any ot r emg a m ed · bl 'vii post under the union or a state, has elect to receive penslona e ci the pension payable under this part - - - - - part iii 1 the provisions of this part apply to a judge who has held any her ' 'vii t ulllie;r the union or a state (but is not a mem penslonabl~ cl ro; ~ c!~(it) and who has not elected to receive the of the indian, _vi ~t · nali'ble under pert i pension _or - - - - - a billfurther to amend the high court judges (conditions 0'1 service) act, 1954, and the supreme court judges (conditions of service) act, 1958 (shri p shiv shtjnkelf', mtniste1' of law, junice (1m comp4"11 affair) | Parliament_bills | 3555e4af-588c-5827-bec2-5d54189ddee1 |
bill no 312 of 2016 the insecticides (amendment) bill, 2016 by shri raghav lakhanpal, mp a billfurther to amend the insecticides act, 1968be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the insecticides (amendment) act, 2016short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint5amendment of section 446 of 19682 in section 4 of the insecticides act, 1968 (hereinafter referred to as the principal act),—(a) in sub-section (3), after clause (xxi), the following clause shall be inserted, namely:—"(xxii) one scientist who shall be an expert in non-animal alternatives, to be nominated by the central government"; and (b) in sub-section (4), for the words "under clauses (xiv) to (xxi)", the words "under clauses (xiv) to (xxii)" shall be substitutedamendment of section 453 in section 5 of the principal act, in sub-section (1), for the words "and the plant protection adviser to the government of india", the words ", the plant protection adviser to the government of india and the scientist appointed under clause (xxii) of sub-section (3) of section 4"shall be substituted statement of objects and reasonsthe world, in the past ten years, has seen a paradigm shift in the way chemicals are being tested for health risk assessment safety testing is moving away from simply causing recognizable toxic effects in animals and moving into understanding symptoms, disorders, diseases and toxicity endpoints more holistically this includes moving away from obsolete, time consuming, painful experiments on animals to swift, sustainable, superior non-animal technologieseurope and the united states have already begun to invest heavily in this research area, with collaborative research agreements being struck to maximize coordination, data sharing and potential synergieseurope, in the recent past, has made considerable progress in reducing the number of animals used to test a new active substance by an unprecedented 40% to 50% compared to previous requirements—making it one of the largest one-time regulatory animal test reduction ever achievedwhereas europe was lagging behind 15-20 years in its regulation for safety assessment of pesticides, india's regulation still has elements that date back forty-five years obsolete, animal intensive experiments are still being mandated by the regulatory authorityindia has been a signatory to the mutual acceptance of data (mad) agreement of the organisation for economic co-operation and development (oecd) since 2011 the oecd contains a number of non-animal alternatives for any of its member countries or mad signatory countries to uptake however with india, the uptake and putting in practice, these alternatives have been extremely slow this is due to the fact that neither the central insecticide board nor the registration committee contain any member with expertise in the non-animal alternatives the board heavily relies on stakeholders outside the committee with the advent of alternatives in a larger way in the near future owing to the development of alternatives worldwide and the requirements of indian law, ie, section 17(2) (d) of the prevention of cruelty to animals act, 1960 requires that ''experiments on animals are avoided wherever it is possible to do so'', it is important that a scientist with knowleage and expertise on non-animal alternatives be included in the central insecticide board and the registration committee so that redundant animal testing could be avoided thereby saving animals from unnecessary pain and suffering; and advancing india's standards in technology by bringing its regulatory requirements at par with the global leadershence this billnew delhi;raghav lakhanpalnovember 16, 2016 annexure extract from the insecticides act, 1968 (46 of 1968) the central insecticides board4 (1) the central government shall, as soon as may be constitute a board to be called the central insecticides board to advise the central government and state governments on technical matters arising out of the administration of this act and to carry out the other functions assigned to the board by or under this act(2) the matters on which the board may advise under sub-section (1) shall include matters relating to—(a) (b) (3) (xxi) one ecologist to be nominated by the central government registration committee5 (1) the central government shall constitute a registration committee consisting of a chairman, and not more than five persons who shall be members of the board (including the drugs controller, india and the plant protection adviser to the government of india— lok sabha———— a billfurther to amend the insecticides act, 1968————(shri raghav lakhanpal, mp)gmgipmrnd—3323ls(s3)—30-11-2016 | Parliament_bills | de6da120-77ab-571c-a670-30a79cd298ab |
the sea customs (amendment) bill, 1956(as introducbd in lolt sabha) tile sea customs (amendment) bill, 1956 (as introduced in lok sabra) a b~further to amend the sea cti8toms act, 1878 be it enacted by parliament in the seventh year of the republic of india as follows:-1 this act may be called -the sea customs (amendment) act, shon tide 1956 s 2 in section 3 of the sea customs act, 1878 (hereinafter referred ~ to as the principal act), after clause (g), the following clause shall n 3 be inserted, namely:-"(gg) 'indian customs waters' means the waters extending into the sea to a distance of twelve nautical miles measured 10 from the appropriate base line on the coast of india;" 3 after section 52 of the principal act, the following section shalllnaertion of be inserted, namely:-via chapter "chapter via prohibition of entry of vessels constructed, etc, for concealing goodsis 52a no vessel constructed, adapted, altered or fitted for the prohibition purpose of concealing goods shall enter, or be within, the limits ~!~~:nof any port in india, or the indian customs waters itructed, etc, for ~ncea1-idgoods " in the schedule to section 167 of the principal aet,-(4) after item 3, the following item aha1l be inserted ~ly:-"]a if ady part of the carro of i yellel geael'll il throwd over board or i ltaved or destroyed 10 ii to prevent ita examinltion or llwful seizure by illy officer of cultoma or other perlon duly employed for the prevention of wilii-lidl- sucheaael ihill be liable to codfllcatioa , ilid the diiiter of web vellel ihili be liable to i penal" not exc:cedinl qne thoullnd rupee"; ea) while the vellel il within the indiljl cultoma wateri, or (6) where the veuel hiving been properly lummoned while within iuch waten, to brin, to by iny lhip in the tertice of the central goyerdtnent, faiia to do 10 ijid chile ilgiven, it ady time durin, the chile (b) for item 4, the following item iha1l be auttituted, ~ jwnely:-such velel lhall be liable to confiacltion ind the malter of weh venel ihlu be ulble to i penllty not ex-'" ceeding ono thoulind rupee" "4 if iny vellel which h'ii been within ii ind the limitl olany port in india or within general the indiln cultoma waten, with cargo on boezd, be ifterwardl found elte- where in lueb wlten or in iny port, bay, river, creek or irm of the lei in india, (i) u,ht or in badlit or ci,') with iny part of lueh carao milling, ijid the mllter of the velel is unable to live due iiccou1jt of how the veuel came to be light or in bal-_ or or the millin, cargo (c) after item 12, the following item hall be inserted, lwde1y:-"i2a if i vealel constructed dapted, al-,2\ tered or fitted for the purpose of cod-ceahn' goods, enters or i wtthin the uraftl of in)' port in inciil, or within the inctjan cuitodll waterl such vettel iblu be liable to confiacation and tbe mllter of sucb vet'lel lhall be liable to 40 - penalty not exceeding one tbouind rupee i" ; (d) after item 7813, the following item shall be fdierte4, namely:-"76c if, uve for good and lumcient au ie, 171 such vellel ihan be it any velael having been properly lum-;1 moned to brin, to, in the manner provided in 'ection 171, fail' ,0 to do liable to confilcltj,n and the malter or iudi velsel ihan be hable to a penalty q~ nceedfn, one thouaand rupeea" 5 in section 169 and in sub-section (1) of section 170a of the amenddmat principal act, after the words "any port in india", the words "or:~ se:ll' 10 within the indian customs waters" shall be inserted 170 a s for section 171 of the principal act, the following leetion aball ofsubltitdtien new secbe substituted, namely:-tion for 1ec-tion 171 "171 (1) any duly empowered officer of customs or other poweraof is person duly employed for the prevention of smuggling may, ~~ for the purpose of ascertaining whether any breach of this act ~n~nd or any other law relating to customs has been is being or is ::b!:r likely to be, committed,-- (a) stop and board any velsel in india or within the indian customs waters and examine and search such veue! and every part thereof and every trunk, package or cargo on board and may inspect and examine the manifest and other documents and papers; (b) stop and search any cart or other means of conveyance at any place in india 25 (2) where in exercise of the powers conferred by clause (a) of sub-section (1), it becomes necessary to stop an,-vessel, it shall be lawful for any ship in the service of the - central government while flying her proper ensign, to summon such vessel, under the direction of any such officer or person as 30 is referred to in that sub-section, by means of an international signal code or other recognised means, and thereupon such vessel shall forthwith bring to, and if it fails to do so, chase may be given to the vessel by any such ship as aforesaid, and if after a gun is fired, the vessel still fails to bring to, the vessel 35 may be fired upon by such ship" 7 in section 173 and in section 176 of the principal act, for the :r=n~t words "either upon land or water", the words "in india either upon 173sc:!t°~ land or water, or within the indian customs waters" shall be substituted statement of objects and reasonsinternational law and practice recognize the right of a maritime state to exercise, on the high seas adjacent to its territorial waters, and within twelve miles from its coast, the control necessary to prevent and punish the infringement of its customs regulations the existing customs laws of india do not provide for any such control the bill seeks to remedy this defect, and to confer upon the customs authorities certain powers necessary to exercise this control over vessels within a distance of twelve miles from the indian coast line t t krishnamachari new delhi, the 30th not)ember, 1956 , annexure extracts from the sea customs act, 1878 (8 of 1878) • chapter xvi offences, and penalties167 the offences mentioned in the first col~ of ~e following r::r=~ schedule shall be punishable to the extent mentloned m the third column of the same with reference to such offences l'espectively:- chapter xvii procedure relating to offences, ,appeals, etcii any officer of customs duly employed in the prevention of power to smuggling may search any person on board of any vessel in any port ~:ble in india or any person who has landed from any vessel: uapiclon provided that such officer has reason to believe that such person has dutiable or prohibited goods secreted about his person - - - - - - 170a (1) where any officer of customs duly employed in the power to prevention of smuggling "has reason to believe that any person on ;reen b!cu board of any vessel in any port in india or any person who has oi~ ea landed from any vessel has any dutiable, or prohibited goods secreted for d~inl inside his body, such officer of customs may detain such person and ~:d produce him without unnecessary delay before the nearest magistrate power to itop vessel, carts, etc, and learch (or goods on reasonable supicion 171 any duly empowered officer of cunoms or other person duly employed for the prevention of smuggling, may stop and search for smuggled goods any vessel, cart or other means of conveyance; pro~ded that he has reason to believe that smuggled goods are contained therein - - - - - penons realonabl, 'suspected may be arrelted 173 any person against whom a reasonable suspicion exists that he has been guilty of an offence under this act may be arrested in a11y place, either upon land or water, by any officer of customs or other person duly employed for the prevention of smuggling - - - - - seizure o( thinp liable to confiscation 178 any thing liable to confiscation under this act may be seized in any place, either upon land or water, by any officer of customs or other person duly employed for the prevention of smuggling - - - - - a bill funher to amend the sea customs act, 1878 (shri t t krishnamachari, minister of finance | Parliament_bills | 725115db-b48d-5e37-bb40-32d2aee8fb9b |
bill no 29 of 2015 the free and compulsory education for disabled and needy children bill, 2015 byshri gopal chinayya shetty, mpa billto provide for free and compulsory education from primary to intermediate level to disabled and needy children and for matter connected therewithbe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—needy children act, 2015(2) it extends to the whole of india(3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions5(a) ''appropriate government" means in the case of a state, the government of that state and in all other cases the central government;(b) ''child" means a male or a female who has not attained the age of eighteen years;(c) ''disabled and needy child" means a child who requires special treatment or attention because of physical impairment or monetary constraints;10(d) ''education" means the education from primary level to the intermediate level; and(e) "prescribed" means prescribed by rules made under this act3 the appropriate government shall provide free and compulsory education to every disabled and needy child15explanation— for the purpose of this section ''free education" includes:—free and compulsory education to disabled and needy child(a) any fee including admission and tuition fee;(b) books, note-books and stationery materials free of cost;(c) free hostel facility wherever necessary; and (d) scholarships, in such cases, as may be prescribed204 the appropriate government shall establish at least one school in each area having a population of one thousand peopleappropriate government to establish schools5 the central government shall, after due appropriation made by parliament, by law in this behalf, provide adequate funds to the state governments for effective implementation of the provisions of this actcentral government to provide adequate funds to the state governments256 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in forceact not in derogation of any other law power to make rules7 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act30 35(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsaccording to article 45 of the constitution, it is the duty of the state government to provide free and compulsory education to every child till he attains the age of fourteen years even though the government has taken many steps in this direction, yet, they are insufficient even after sixty-seven years of independence, we are not able to provide education to all children moreover, our education system is too costly for the disabled and needy childrenhence, it is necessary to provide free and compulsory education upto the intermediate level including free meal, uniform, books and scholarships to the disabled, poor and needy children in order to encourage their parents to send their children to the schoolshence this billnew delhi;gopal chinayya shettydecember 18, 2014 financial memorandumclause 3 of the bill provides for free and compulsory education to every disabled and needy child clause 4 provides for establishment of a school in each area having a population of one thousand people clause 5 provides for providing of adequate funds to the state governments for effective implementation of the provisions of the act the expenditure in respect of schools to be established in the states will be met from the consolidated funds of the respective states however, some financial assistance may have to be provided to the state governments by the central government in this regard the expenditure to be incurred in respect of schools to be established in union territories will be borne by the central government the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees twenty-five crore would be involved as recurring expenditure per annuma non-recurring expenditure of about rupees thirty-five crore is also likely to be involved memorandum regarding delegated legislationclause 7 of the bill empowers the central government to make rules for carrying out the purposes of the bill since the rules will relate to matters of detail only, the delegation of legislative power is of a normal character lok sabha———— a billto provide for free and compulsory education from primary to intermediate level to disabled and needy children and for matter connected therewith————(shri gopal chinayya shetty, mp)gmgipmrnd—4372ls(s3)—20-02-2015 | Parliament_bills | 574b6494-e3e8-5496-b9e4-333ce81eebe9 |
bill no 12 of 2010 the uniform education bill, 2010 byshri jp agarwal, mp a billto provide for uniform education to all the students from primary level to senior secondary level in the countrybe it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the uniform education act, 2010 (2) it extends to the whole of indiadefinitions2 in this act, unless the context otherwise requires,—(a) ''appropriate government'' means the central government or the state government, as the case may be;(b) ''economically weak student'' means a student whose parents' or guardians'income from all sources does not exceed rupees two thousand per month;5(c) ''prescribed'' means prescribed by rules made under this act; and (d) ''uniform education'' means education based on a uniform syllabus for each standard from primary to higher secondary level in all schools throughout the country103 there shall be a uniform system of education in all schools whether owned by or receiving aid from the appropriate government or owned or run by private non-governmental organizations or individuals or societiesuniform system of education in all schools4 it shall be the duty of the appropriate government to provide to every student, upto senior secondary level, the following facilities, namely:—(a) uniform education;free, compulsory and uniform education to every student(b) uniform hostel facility at higher secondary level;15(c) breakfast and mid-day meal free of cost; (d) uniform, books and writing material free of cost; and (e) scholarship of rupees three hundred per month at primary school level and rupees five hundred per month at secondary school level to economically weak students205 the appropriate government shall establish and maintain adequate number of schools in every district in accordance with population and requirement of the areaestablishment of schools in every district6 the appropriate government shall not recognize, for any purpose, any academic certificate awarded by a school, which does not follow the uniform educationcertificate not to be recognised257 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in forceact not to be in derogation of any other law8 notwithstanding anything contained in this act, the provisions of this act shall apply to minority institutions only if the management of such institutions convey to the appropriate government their willingness to follow the uniform system of educationact to apply to minority educational institutions in certain situation30power to make rules9 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act35(2) every rule made under this act by the central government shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule40 statement of objects and reasonsall parents or guardians have a dream of providing good education to their childrenhowever, poverty stricken parents are not able to provide even the basic education to their children on the other hand, children from rich families get very good quality education and can take up any responsibility in the society after they complete their education it appears, therefore, that we have dual system of education—one for the rich and quite another for the poorours is a democratic country and every citizen of the country has equal rights thus, this dual nature of education system is not justifiable there should be such an education system wherein all students, irrespective of their economic status, get uniform education so that they may enjoy equal opportunities in lifemoreover, uniform system of education would also remove the feelings of discrimination, inferiority complex and denial of equal opportunities in matters of career advancement amongst studentstherefore, it is proposed to provide for free and uniform education to all children in the countryhence this billnew delhi;jp agarwaldecember 10, 2009 financial memorandumclause 4 of the bill provides that the appropriate government shall provide free, compulsory and uniform education to every child from primary school level upto senior secondary school level it further provides for facilities like breakfast and mid day meal, uniform, books, etc free of cost to all students and scholarships to economically poor students clause 5 provides that the appropriate government shall establish and maintain adequate number of schools in every district the expenditure relating to states shall be borne out of the consolidated funds of the respective states however, the expenditure in respect of union territories shall be borne out of the consolidated fund of india the bill, therefore, if enacted, is likely to involve expenditure from the consolidated fund of india it is estimated that a sum of rupees ten crore will be involved as recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure of about rupees fifteen crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the act the matters in respect of which rules may be made are matters of administrative details and procedure and, as such, the delegation of legislative powers is of a normal character————— a billto provide for uniform education to all the students from primary level to senior secondary level in the country—————(shri jp agarwal, mp)gmgipmrnd—284ls(s5)—24-02-2010 | Parliament_bills | 3121bd8a-d4ca-5e63-b4a2-76828fcc1097 |
a 9 apr ~9~ / \ bill no 43 of 'ita'·, the east punjab ayurvedic and unani practitioners' (delhi amendment) blll, 1964bill fu:rther to amend the east punjab ayurvedic a1k! unani practitioners' act, 1949 as in force in the union territory of delhi s be it enacted by parliament in the fifteenth year of the republic of india as follows:'-: 1 (1) this act may be called the east punjab ayurvedic and sjioi( title unani practitioners' (delhi amendment) act, 1964 ==-(2) it shall cdme into force on such date as the chief commissioner 10 may, by notification in the official gazette, appoint z throughout the east punjab ayurvedic and unani practi- am cr1prt tioners' act, 1949, as in force in the union territory of delhi (herein- :,r~ •• s after referred to as the principal act), for the word "state", the words "union territory" shall be substituted i 3 in sectiqn 2 of the principal act, after clause (3), the follow- a"""-" ising elau8es shall be inserted, namely: _ of iectiod a '(3a) "chairman" means the chairman of the examining body; 20 (3b) "chief commissioner" means the administrator of tlae union territory of delhi, appointed by the president under article 239 of the constitution; (3c) "examining body" means the examining body constituted under section 31a;' amendment of cc:tion 3 4 in sub-section (1) of section 3 of the principal act, for the words "carrying out the provisions of this act", the words "carry_ ing out the functions conferred on the board by or under the pro! sions of this act" shall be substituted ameoctment 5 in section 21 of the principal act,- , aoctiod 21(a) for sub-section (1), the following sub-section· shall be substituted, namely:-"(1) the board shall, by regulations, recognise tnstltutionsasrequired under item (3) of the schedule" ; (b) in sub-section (2), for the words "by any of the insti· 10 tutions", the words "by the examining body ()t' by any of the institutiooa" shan 'be substitutoo 6 in sub-section (2) of section 29 of the principal act, after clause (k), the following clauses shall be inserted, namely:-"(1): the term of office of the members· of the ex~ i, bodyundet' subo-section(5) of section 3la; 'm) the fl!"' and outer allowances payable tel qlemhea of the examining body for attending meetinp un, sub-ectloll (8) of section 3la of' 7 in section 30 of the principal a:et,-20 ~--(i) insuf:hjection (1), clauses (c), (d), (e), (1)' anl!li (g) shall be omitted; (ii) after suhection (1), the fonowing sub-seetidn sh"l be ~rwnely:-" (1a) the examining body mayiwithc the; prpig»l 2s unc,tion, of the chief commissioner, make regulations tor-(a) the time and',place· at wbwbtbe ~h,,~ body shall hold its meetings; (b) the courses of study for training and·~tytn ql!:aminations including tqe course of training and exam!-0 nations prior to qu$1ifying examinations; 3 (c) the language in which the exbjd,1natl~ shad' be con4ucted and instruction shall be imparted; (d) the admission of students to tlle bodies 01' iutltutionl authorised under section 21; 3' corrigenda to the east punjab ayurvlidic and unani practitionxrs (delhi amendment) bill, 1964(to betas introduced in lok sabha) 1 page 1, line 18,-l2!: ii examining ii ~ ii examining" 2 page 2, line 19,-after n31a" ~ "of" 3 pag e 5, line 5,-befor~ "the words" insert "in the first place where it occurs," 4 correct line numbers on pages 1 to 5 new delhi·· -, anril 28 t~_64 va1sakha 8; -1006( saka) (e) the conditions under which students shall be admitted to the diploma, licence or certificate course and to the qualifying and prior examinations; (f) the conditions of appointment of examiners and the conduct of examinations; '(g) any other matter which is required to be, or may be, presc!ri'bed by regulations"; 10 (iii) in the first proviso to sub-section (3), for the words, brackets and letters "clauses (c) to (g)", the word, bmckets, ftgure and letter "sub-section (la)" shall be substituted and far the word "board", the words "ex,amining body" shall be substit1ii1ii 8 after section 31 of the principal act the following ·il!cttull'shall idlert1o~ of be '''·-ed 1 ' dew aectioll j5 umiicl i ,name y -,ia 2j "3ia (1) the chief commissioner may, by notmeatfon in cqdst1tuthe ofrciaj gazette, constitute an examining body to ·4jejmown tion and ""6 exmnigg' body for ayurvedie and ,udbdi systems of ~:odii meiiieine, delhi", for thejhll1l8'!le of holding qualifyiag esumina- ~ tions and e~ati&na prior to '1ualifyillg exannaationl and body prescribing the courses of study and training for such examination and other related matters (2) the examining body shall ,be a body oorporate with the name aforesaid, having perpetual succession and a common seal, with power to 6cquire, hold and dispose of property and'to contract, and shall by the saidname sue and be sued (3) 'l"he examining body shall consist of the following seven -mbers, to be nominated by the chief commissioner, namely:-30 (a) one member to represent the minjstry of the central government dealing with health; '(b) one member to represent the medical and health t>epartment of the adminiatnuon of delhi; (e) one member who shall be a professor of modern lfed1clne or of ayurvedic or unant system of medicine as thflchtef commissioner may determine; (el) one member who shall be a professor of ayurvedic , i syaem of medicine; (g) \one member who shall be a professor of unani system of medicine; '(f)a practitioner of repute of the ayurvedtc systenl of ··jbc1icinei (g) a' practitioner of repute of the unani system of medicine; and the chief commissioner shall nominate one of the members to be the chairman of the examining body (4) the provisions of sections 11, 12 and 18 shall apply to s the examining body as they apply in relation to the board, subject to the modifications that references to the president therein shall be construed as references to the chairman and the reference to five members in sulhlection (3) of section 13 shall be construed as a reference to three members (5) a member of the examining body shall hold oftice for 10 such period as may be prescribed iby rules by the chief com miari<mer: provided that the chief commissioner may, for reasons to be recorded in writing, remove any member before the expiry of such term' is , provided ful"ther that no order for such removal shall be made unless the member concerned bas been given a reaeonable opportunity to show cause against such removal (6) a easual vacancy in the oftlee of a member of the 20 examining body shall be filled by fresh nomination and the member nominated to fill a casual vacancy shall hold ofbee only so long as the member in whose place he is nominated woulcl have held oftice if the vacancy had not oceurred (1) any memlber of 'the examining body may, at any time, 2, resign his oftice by letter addressed to the chief commjss1oner and the resignation shall take effect from the date on which it is accepted by the chief commissioner (8) there shall be paid to the members of the examlntdg body such fees and allowances for attending meetings as may be 30 preseribed by rules by the chief commissioner (9) the examining body shall, with the previous approval of the chief commissioner, appoint a secretary and such number of other employees a8 it may deem necessary and they shall receive such salary and allo"18nces and be subject to such cod- 35 clitions of service as the examining body dtdy, with the previous approval of the chief commissioner, prescribe by j'eiulatlolls (10) the secretary and other employees of the examtntng body shall be deemed to be public servants within the meantn, of section 21 of ;be irldian penal code '40 s(11) in the performance of its functions under this act, the examining body shall ibe bound by such directions as the chief commissioner may give to it in writing from time to time", t in the schedule to the principal act, in item (2), for the word aaleddmlllt "board", the words "examining body" shall be'substituted ~~ulc statenient of objects and reasonsthe boanl at ~ ,:and uaani systeme of mecuciite, ~ ereated under the east punjalb ayurvedic and unani practitioners' act, 1949 as in force in the union territory' at delhi has been in existence since the year 1950 and is charged with dual functions of regiatering vaids and hakims and holding qualifying and preparatory examinations experience lover all these years has shown that tha arrangement is not satisfactcxry it is, 'therefore, proposed, to entrust the functions of holding examinations and prescribing courses to a separate examining body leaving the board with the task of rep tration, recognition of institutions and other related matters the bill seeks to achieve the 'above object new delhi; the 22nd april, 1964 sushila n~ y ab president's recommendation under article 117 of the constitution of india[copy of letter no, 22-24/64-rijm, dated the 24th april, 1964 from dr sushila nayar, minister of health to the secretary, lok sabha] the president having been informed of the subject matter of the east punjab ayurvedic and unani practitioners' (delhi amendment) bill, 1964, recommends under article 117 (3) of the constitution the consideration of the pid bill in the lok sabha !be' prop>sed 'bill provides for theeonstttution at a ' aeparate !lftmfmng 'body to' comiuet· eeminatiens in' ayurvdc' and, u_l s'yatems ''f!jf mabefne- ift defhi w'hicl1is- at' prl8l!lnt' eoaduetedby, tim board of ayurvedic and unani systems of medicine, delhi : !'be pr,oposed section '3la sought to ,be inserted by clause 8 of the bill cont,emplates ,e, constitution of an examining body sujbeection '(8' qf that section provides for payment of fees and 8ll()wmces to m,embers of the exaniining body sub-section ,(9)' of that section provides for payinent cjf &oala~es add allowances, to the employees of the examining body it is not possible to estimate exactly the 8d¥)1mt of expenditure involv~ but it i$ antieipated ,that an expenditu~ ot~approjtimately as 30,000 perannwn is likely, to be incurred however, there will be some reduction in the expenditure on the existing board the net additional expenditure on the examining body may be to the extent of rs 15,000 to rs 20,000 per annum memorandum regarding dele(lated legislationclause 6 of the bill empowers the chief commissioner to make rules after previous publieation in respect of the term of the members of the examining body and fees and allow'8dcel payable to them , clause 7 of the bill empowers the examining body to make, with the previous sanction of the chief commissioner, regulation in respect of the courses of study for training and qualifying examinations, conduct of qualifying and prior examinations, etc which func-i tions were so far being perfonned by the board these are matters of detail and the delegation of legislative power with respeet to the matters aforesaid is of a normal character annexure extracts from the east punjab ayurvedic and unani practitioners' act, 1949(east punjab act 14 of 1949) - - - - - establishment, constitution and incorporation of the board 3 (1) the chief commi~oner shall, by notification in the omcial gazette, establish a board to be called the board of ayurvedic and unani systems of medicine, state of delhi for the purpose of carrying out the provisions of this act such board shall be a body corporate, having perpetua'l successoion and a common seal with power to acquire or hold property, both movable and immovable, and shall by the said name sue and be sued - - - - - qualifying examination21 (1) the board shall by regulations-(4) recognis~ institutions as required under paragraph 3 of the schedule; (b) prescribe the course of training and qualifying examinations, including the course of training and examinations prior to qualifying examinations such regulations shall provide that instruction and examinations shall, as far as possible, be given or held in the languages specified therein (2) a qualifying examination shall be an examination in the indian systems of medicine, including ayurvedic and unani systems, held for the purpose of granting a diploma, degree or certificate conferring the right of registration under this part, by any of the institutions which, on the recommendations of the board, may be spec~ by the chief commissioner by 8 notification in the official gazette 8s being authorised to hold a qualifying examination regulations30 (1) the board may with the previous, sanction of the chief commissioner, make regulations not inconsistent with this part of the rules for anyof the following matters, namely:-'" '" '" '" - (c) the course of study for training and qualifying examinations (d) the language in which the· examinations shall be conducted and instruction shall be imparted (e) the admission of students to the bodies or institutions authorised under section 21 (f) the conditions under which students shall be admitted to the diploma, licence or certificate course and to the qualifying and prior examinations (g) the conditions of appointment of examiners and the conduct of examinations; and '" '" '" '" (3) the chief commissioner may, by notification in the oftlcial gazette, cancel any regulation: provided that in submitting regulations under clauses (c) to (g) for sanction of the chief commissioner under this section, the board shall send a copy of its proceedings relating to the passing of such regulatioos and shall state the number of its members representing either system of indian medicine who have voted for or against such regulations or not voted in respect of such regulations: - - - - - the schedulepersons who are entitled to have their names entered in the register of vaidyas and hakims:-- '" - - - (2) vaidyas and haldmb who have pused the ftnal aami~ nation held by the boaro of ayurvedic and unani systems of medicine delhi from any institution aftluated to the board or by a bo~rd or faculty of lyurvedic alid unani ~ystems of medicine established by law anywhere in indian union - - - - - a bill further to amend the east punjab ayurvedic and u nani practitioners' act, 1949 as in force jd the union territory of delhi (dr sushila nayar, minister of health) | Parliament_bills | eaef8f07-a0dd-5d03-802a-59cd7451880c |
bill no 305 of 2016 the inclusion of the scheduled castes and the scheduled tribes in persons living below poverty line category bill, 2016 bydr kirit premjibhai solanki, mpa billto include the scheduled castes and the scheduled tribes in the below poverty line categorybe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the inclusion of the scheduled castes and the scheduledtribes in below poverty line category act, 2016short title, extent and commencement5(2) it extends to the whole of india (3) it shall come into force on such date as the central government may, bynotification in the official gazette, appointdefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, the government of that state and in other cases, the central government;5(b) "persons living below poverty line" means such persons who according to norms fixed by the central government, from time to time, are placed in the persons living below the poverty line category; and(c) "prescribed" means prescribed by rules made under this act3 the appropriate government shall, by notification in the official gazette, frame policy for inclusion of the scheduled castes and the scheduled tribes residing within its territorial jurisdiction in the persons living below poverty line category:10provided that persons belonging to the scheduled castes and the scheduled tribes who are income tax payee in government service shall not be included in the persons living below poverty line categoryinclusion of the scheduled castes and the scheduled tribes under the persons living below poverty line15 4 the central government shall, after due appropriation made by parliament by law in this behalf, provide requisite sums to the appropriate governments for carrying out the purposes of this actcentral government to provide requisite funds power to remove difficulty5 (1) if any difficulty arises in giving effect to the provisions of this act, the central government may, by order published in the official gazette, make such provisions, not inconsistent with the provisions of this act, as appears to it to be necessary or expedient for removing the difficulty:20provided that no such order shall be made after expiry of two years from the date of commencement of this act(2) every order made under this section shall, as soon as may be after it is made, be laid before each house of parliament256 the provisions of this act shall be in addition to and not in derogation of any other law, for the time begin in forceact not be in derogation of other lawspower to make rules7 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of the act3035(2) every rule made under his act shall be laid as soon as may be after it is made before each house of the state legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or successive sessions aforesaid both houses agree in making any modification in the rule or both houses agree that the should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under such rule statement of objects and reasonseven today a substantial portion of the scheduled caste' and the scheduled tribes'population still lives in underprivileged conditions despite the reservations, a considerable section of this population has not been able to achieve equal statusfurthermore, even though many socio economic actions are taken for the upliftment of the scheduled castes and the scheduled tribes population, they still remain vulnerable they are subjected to violence, inequality and unequal opportunities to grow and flourish thus, to eradicate this discrimination, inclusion of the scheduled castes and the scheduled tribes population in the bpl category is importantit would be naive to assume that this inclusion will lead to a casteless society and change the status of the population overnight, however, this would be small but definite step towards eradicating caste from this society and giving everyone an equal chance to growhence this billnew delhi;kirit premjibhai solankinovember 9, 2016 financial memorandumclause 6 provides that the central government shall provide adequate funds for carrying out the purposes of this bill the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of rupees fifty crore is likely to be incurredno non-recurring expenditure is likely to be involved————abillto include the scheduled castes and the scheduled tribes in the below poverty line category————(dr kirit premjibhai solanki, mp) | Parliament_bills | 3f4c3281-4c70-50d6-ad33-b354c867f39f |
bill no vi of 2009 the industrial disputes (amendment) bill, 2009 a bill further to amend the industrial disputes act, 1947be it enacted by parliament in the sixtieth year of the republic of india as follows:—1 (1) this act may be called the industrial disputes (amendment) act, 2009short title and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appointamendment of section 214 of 19472 in the industrial disputes act, 1947 (hereinafter referred to as the principal act), insection 2, —(i) in clause (a),—(a) in sub-clause (i), for the words " major port, the central government, and", the words "major port, any company in which not less than fifty-one per cent of the paid-up share capital is held by the central government, or any corporation, not being a corporation referred to in this clause, established by or under any law made by parliament, or the central public sector undertaking, subsidiary companies set up by the principal undertaking and autonomous bodies owned or controlled by the central government, the central government, and" shall be substituted;(b) for sub-clause (ii), the following sub-clause shall be substituted, namely:—"(ii) in relation to any other industrial dispute, including the state public sector undertaking, subsidiary companies set up by the principal undertaking and autonomous bodies owned or controlled by the state government, the state government";(ii) in clause (s), in sub-clause (iv), for the words "one thousand six hundred rupees", the words "ten thousand rupees" shall be substitutedamendment of section 2a3 section 2a of the principal act shall be numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections shall be inserted, namely:—"(2) notwithstanding anything contained in section 10, any such workman as is specified in sub-section (1) may, make an application direct to the labour court or tribunal for adjudication of the dispute referred to therein after the expiry of three months from the date he has made the application to the conciliation officer of the appropriate government for conciliation of the dispute, and in receipt of such application the labour court or tribunal shall have powers and jurisdiction to adjudicate upon the dispute, as if it were a dispute referred to it by the appropriate government in accordance with the provisions of this act and all the provisions of this act shall apply in relation to such adjudication as they apply in relation to an industrial dispute referred to it by the appropriate government(3) the application referred to in sub-section (2) shall be made to the labour court or tribunal before the expiry of three years from the date of discharge, dismissal, retrenchment or otherwise termination of service as specified in sub-section (1)"amendment of section 74 in section 7 of the principal act, in sub-section(3), after clause (e), the following clauses shall be inserted, namely:—"(f) he is or has been a deputy chief labour commissioner (central) or joint commissioner of the state labour department, having a degree in law and at least seven years' experience in the labour department after having acquired degree in law including three years of experience as conciliation officer:provided that no such deputy chief labour commissioner or joint labour commissioner shall be appointed unless he resigns from the service of the central government or state government, as the case may be, before being appointed as the presiding officer; or(g) he is an officer of indian legal service in grade iii with three years' experience in the grade"amendment of section 7a5 in section 7a of the principal act, in sub-section (3), after clause (aa), the following clauses shall be inserted, namely:—"(b) he is or has been a deputy chief labour commissioner (central) or joint commissioner of the state labour department, having a degree in law and at least seven years' experience in the labour department after having acquired degree in law including three years of experience as conciliation officer:provided that no such deputy chief labour commissioner or joint labour commissioner shall be appointed unless he resigns from the service of the central government or state government, as the case may be, before being appointed as the presiding officer; or(c) he is an officer of indian legal service in grade iii with three years' experience in the grade"6 after section 9b of the principal act, for chapter iib, the following chapter shall be substituted, namely:—substitution of new chapter for chapter iib "chapter iib grievance redressal machinery9c (1) every industrial establishment employing twenty or more workmen shall have one or more grievance redressal committee for the resolution of disputes arising out of individual grievancessetting up of grievance redressal machinery(2) the grievance redressal committee shall consist of equal number of members from the employer and the workmen(3) the chairperson of the grievance redressal committee shall be selected from the employer and from among the workmen alternatively on rotation basis every year(4) the total number of members of the grievance redressal committee shall not exceed more than six:provided that there shall be, as far as practicable, one woman member if the grievance redressal committee has two members and in case the number of members are more than two, the number of women members may be increased proportionately(5) notwithstanding anything contained in this section, the setting up of grievance redressal committee shall not affect the right of the workman to raise industrial dispute on the same matter under the provisions of this act(6) the grievance redressal committee may complete its proceedings within forty-five days on receipt of a written application by or on behalf of the aggrieved party(7) the workman who is aggrieved of the decision of the grievance redressal committee may prefer an appeal to the employer against the decision of grievance redressal committee and the employer shall, within one month from the date of receipt of such appeal, dispose off the same and send a copy of his decision to the workman concerned(8) nothing contained in this section shall apply to the workmen for whom there is an established grievance redressal mechanism in the establishment concerned"amendment of section 117 in section 11 of the principal act, after sub-section (8), the following sub-sections shall be inserted, namely:—5 of 1908"(9) every award made, order issued or settlement arrived at by or before labour court or tribunal or national tribunal shall be executed in accordance with the procedure laid down for execution of orders and decree of a civil court under order 21 of the code of civil procedure, 1908(10) the labour court or tribunal or national tribunal, as the case may be, shall transmit any award, order or settlement to a civil court having jurisdiction and such civil court shall execute the award, order or settlement as if it were a decree passed by it"8 in section 38 of the principal act, in sub-section (2),—amendment of section 38(i) clause (ab) shall be omitted; (ii) for clause (c), the following clause shall be substituted, namely:—"(c) the salaries and allowances and the terms and conditions for appointment of the presiding officers of the labour court, tribunal and the national tribunal including the allowances admissible to members of courts, boards and to assessors and witnesses;" statement of objects and reasonsthe industrial disputes act, 1947 provides the machinery and procedure for the investigation and settlement of industrial disputes the provisions of the act had been amended from time to time in the light of experience gained in its actual working, case laws and industrial relations policy of the government2 at present the workman, whose services have been discharged, dismissed, retrenched, or otherwise terminated under section 2a of the act, is unable to approach the labour court or tribunal in the absence of a reference of industrial dispute by the appropriate government to labour court or tribunal this causes delay and untold suffering to the workmen the industrial disputes (amendment) act, 1982 provided for an in-house grievance settlement authority for the settlement of industrial disputes connected with an individual workman employed in the industrial establishment, but it does not permit the workman to approach labour court or tribunal until such dispute has been decided by the grievance settlement authority the labour courts and tribunals have no power under the act to enforce the awards published by the appropriate government3 in view of the above, it is considered necessary to provide for workman a direct access to labour court or tribunal in case of disputes arising due to discharge, dismissal, retrenchment or termination of service of workman it is also proposed to establish a grievance redressal machinery as an in-house mechanism in an industrial establishment with twenty or more workmen without affecting the right of workman to raise an industrial dispute on the same matter under the provisions of the act4 accordingly, the industrial disputes ( amendment) bill , 2009, inter alia, seeks to provide for–(i) amendment of the term "appropriate government" defined under section 2(a)of the act to amplify the existing definition;(ii) enhancement of wage ceiling of a workman from one thousand six hundred rupees per month to ten thousand rupees per month under section 2(s) of the act;(iii) direct access for the workman to the labour court or tribunal in case ofdisputes arising out of section 2a of the act;(iv) expanding the scope of qualifications of presiding officers of labour courtsor tribunals under sections 7 and 7a of the act;(v) establishment of grievance redressal machinery in every industrialestablishment employing twenty or more workmen for the resolution of disputes arising out of individual grievances;(vi) empowering the labour court or tribunal to execute the awards, orders or settlements arrived at by labour court or tribunal 5 the bill seeks to achieve the above objectives new delhi;oscar fernandesthe 19th february , 2009 memorandum regarding delegated legislationclause 8 of the bill confers power upon the central government to make rules relating to the salaries, the terms and conditions for appointment of the presiding officers of the labour court, tribunal or national tribunal2 the rules made by the central government shall be laid as soon as may be, after they are made, before each house of the parliament3 the matters in respect of which rules may be made are generally matters of procedure and administrative details the delegation of legislative power is, therefore, of a normal character annexure extracts from the industrial disputes act, 1947 (14 of 1947) definitions2 in this act, unless there is anything repugnant in the subject or context,—(a) "appropriate government" means— 9 of 19481 of 195634 of 194846 of 194819 of 195231 of 1956 1 of 1956 47 of 1961 58 of 1962 52 of 1963 37 of 1964 55 of 1994 21 of 1976 53 of 1987(i) in relation to any industrial dispute concerning any industry carried on by or under the authority of the central government, or by a railway company for concerning any such controlled industry as may be specified in this behalf by the central government or in relation to an industrial dispute concerning a dock labour broad established under section 5a of the dock workers (regulation of employment) act, 1948 or the industrial finance corporation of india limited formed and registered under the companies act, 1956 or the employees' state insurance corporation established under section 3 of the employees' state insurance act, 1948 or the board of trustees constituted under section 3a of the coal mines provident fund and miscellaneous provisions act, 1948 or the central board of trustees and the state boards of trustees constituted under section 5a and section 5b, respectively, of the employees' provident fund and miscellaneous provisions act, 1952 or the life insurance corporation of india established under section 3 of the life insurance corporation act, 1956, or the oil and natural gas corporation limited registered under the companies act, 1956, or the deposit insurance and credit guarantee corporation established under section 3 of the deposit insurance and credit guarantee corporation act, 1961, or the central warehousing corporation established under section 3 of the warehousing corporations act, 1962, or the unit trust of india established under section 3 of the unit trust of india act, 1963, or the food corporation of india established under section 3, or a board of management established for two or more contignuous states under section 16, of the food corporations act, 1964 or the airports authority of india constituted under section 3 of the airports authority of india act, 1994, or a regional rural bank established under section 3 of the regional rural banks act, 1976, or the export credit and guarantee corporation limited or the industrial reconstruction bank of india, the national housing bank established under section 3 of the national housing bank act, 1987, or an air transport service, or a banking or an insurance company, a mine, an oil field, a cantonment board, or a major port, the central government, and(ii) in relation to any other industrial dispute, the state government; (s) "workman" means any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in conncection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person— (iv) who, being employed in a supervisory capacity, draws wages exceeding one thousand six hundred rupees per mensem or exercises, either by the nature of the duties attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature labour courts7 (1) (3) a person shall not be qualified for appointment as the presiding officer of a labour court, unless— tribunals7a (1) (3) a person shall not be qualified for appointment as the presiding officer of a tribunal unless— 38 (1) power to make rules(2) in particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (ab) the constitution of grievance settlement authorities referred to in section9c, the manner in which industrial disputes may be referred to such authorities for settlement, the procedure to be followed by such authorities in the proceedings in relation to disputes referred to them and the period within which such proceedings shall be completed; (c) the allowances admissible to members of courts and boards and presiding officers of labour courts, tribunals and national tribunals and to assessors and witnesses; rajya sabha———— a billfurther to amend the industrial disputes act, 1947———— | Parliament_bills | a23f65f0-51ea-5c43-8c69-d71e16617212 |
corrigenda to the appropriation (no2) bill, 1967 (xo be/as introduced in lok §abba)1 page 4, line 29,-for 110 bligations 11 ~ 1i0bligations" 2 page 10, line 8,-fqr 1129 tr ~ "129" 3 page 11, line 12 from the bottom,-~ "mor arj 1 desai rt ~ "5br1 morar j 1 desai" 4 page 11, line 10 from the bottom,-for "he" !w lithe" 5- _ correct line numbers on pages 5,6,8,9 and 10 nidi delhi;" july 21, 1967 asadha 30, 1 889 {"saka) ':'" ! j,' btll no 101 or it!! the appropriation (no2) bill, 1967 a billto authorise payment and appropriation of certain bums from and out of the con3olidated fund of india for the services of the financial year 1967-68 be it enacted by parliament in the eighteenth year of the republic of india as follows:-1 this act may be called the appropriation (no2) act, 1967 short title _------ ---_-" - ~~-- - ~ '-- -_ 2 of 1967 z from and out of the consolidated fund of india there may be illue of 5 paid and applied sums not exceeding those specified in column 3 of ri 1,,4 the schedule amounting in the aggregate [inclusive of the sums 03,99, specified in column 3 of the schedule to the appropriation (vote on ~~~t account) act, 1967j to the sum of fourteen thousand, four the conhundred and three crores, ninety-nine lakhs and twelve thousand iojidated rupees towards defraying the several charges which will come in course of payment during the financial year 1967-68 in respect of the services specified in column 2 of the schedule fundal india for the year 1967-68 appropriation 3 the sums authorised to be paid and applied from and out of the consolidated fund of india by this act shall be appropriated 5 for the services and purposes expressed in the schedule in relation to the said year i 2 3 no , of service and purposes s1iiili dot exceedid, vot e voted by parliament cbarp:l on the conllollda-total ted fund ri rio rs ",",,15,000 ministry of commerce 44,15,000 10 i foreign trade 2 39,42,37,000 5·000 39,42>42,000 3 19,10198000 19,10,98,000 other revedue ~nditute of the ministry of mmerce 81,21,000 81,21,000 ministry of defence 4 is 5 10,00,000 6,74,01,00,000 6,73,91,00,000 defence services-effective-army 6 3896,00,000 50 ,000 38,96,50,000 defence services-effective-navy 1,00,000 1,60,5400000 1,60,53,00,000 defence services-effective-air force 7 20 25,50,00,000 defence services-non-effective 25,5°,00,000 8 94,14000 miniltry of education 9 53,1173,000 education 10 94>14,000 53,11,13000 1,18 '0,000 1,18,70,000 ii archaeology 5t04t30,ooo 5,°4,30,000 survey of india 25 12 13 177377000 17,73,17tcxj4 grants to council of scientific and industrial research ]4 3,2s,si,000 other revenue expenditure of the ministry of education 16,58,89,000 32551,000 165819,000 external affairs 30 15 16 164z,o!l,ooo other revenue expenditure ~f the ministry of external affairs 2,61045000 16o4a,os,ooo 2,6704!1,ooo ministry of finance ]1 18 i cullto~s i 5,95,88000 17,000 i 59625,000 --~----------------~ sullis not exceed ina services and purposes no of vott voted by parlillllltnt total 5 cbaraed on the consolidated fund ~i------------------------~'------------i------------:i------------rio rio i9 uoioit ex_ otdee $0,000 n,06,89000 10 ii~ss,ooo :10 taxes on income iacblding col'poratien-ux, etto 21 stamp' 0 427,,8,000 4,27s8,000 :12 audit j2,16,o00 :1076,9,,000 20>44,79000 23 currency and coinqe 24 mint 3,45,15,000 25 kolar gold mines 5,0071,000 26 pensions and other retirement benefits 6,15,20,000 27 opium 2,63,86,000 28 other revenue expenditure of the ministry of fli1ance 2,00,000 39,33,73,000 20 grants-in-aid to state and union :19 territory govenunents 3,22>47,71,000 1,48,81,00,000 4,7i,z8,7i,ooo | miscellaneous | adjustments ||------------------|-----------------------|| between | || the | central, || e&nd | union || ments | || 31 | || pre-partition | payments || 11,4°,000 | || charged-interest | on || and | || other | objyatiom || tjiui | || reduction | || or | || avoidanc, | || of | d,bt || charoed-pa,ymlnu | || of | statts' || sltart | || of | union bxcis, || duries | || 32 | || miniltry | of || community | development || and | co-operation || 1>48,93,000 | || 3s | || 13,9333,000 | || 33 | aariculture || - | || - | || payments | to || of | agricultural research || 16,50,5 | || 8 | || ,000 | || 4 | || 0 | || : | 13>91,000 || community | development || projects | || and | || national ex- | || tli!diion | service || 161144,000 | || 36 | || foi:cat | || i | |suma not exceeding services and purposes voted by charpdon parliament the conaoiidated fund total no of ote ra rs ri 37 10 other revenue expenditure of the ministry of food, aaricu1ture community development and co-operation 41,90,06000 ~8,5~,ooo ta, 1858,000 38 ministry of health and family planning - 3mi,ooo 34j4i,ooo 1939,84,000 19039,84,000 medical and public health is 39 40 73,12,000 73,iz,ooo other revenue exfinditure of the ministry of ealth and family plannina 6,22,80,000 6,22,110000 nunutry~fhomeaff~n 41 cabinet 59,55,000 '90'5,000 20 42 3,30,000 ~5,06ooo 2836,000 administration of justice 43 37>4so4i,ooo 37045041,000 police 44 census 1,05,27,000 1,0527,000 45 3,52,840000 3,52,84,000 statistics 46 47 1,76,000 5,oj,99,oi)o 5,057$000 privy purses and allowances of indian rulers territorial and political pensions 18,96,000 ibf96,ooo 48 34,28,32,000 9,s6,ooo 34,37,8&'000 delhi 4,00,66,000 18,81,000 4,19>47,000 chandiaarh 49 so 6,32>49,000 6,32>49,000 andaman and nicobar islands 51 21,73,23,000 21073,23,000 tribal areas s2 45,62000 45,62,000 dacka and napr havcli area 53 98,72,000 98,13,000 lacadive, minicoyand amindivi ialands 54 35 s5 4,00,78,000 4>0078,000 other revenue bxcture of the ministry of orne atfain 56 49,37,000 4937,000 department of industrial development induatrie 57 4,18,17,000 i 10,oo,tk» ~8,17,ooo no1 of servicee and purposes sums not excceding vote voted by parliament chal"led on the consolidated fund total ri ri ra s8 salt ss,82,ooo s5,82,000 59 other revenue bzpenditure of 10 the department of industrial 56,22,000 s6,22,000 development 60 mini~f information and broa ting 18,22,000 18,22,000 61 broadcasting 8,30,53,000 8,30,53,000 62 other revenue e:tcenditure of the ministry on ormation 15 and broadcasting 6,21,51,000 6,;u,51,000 63 ministry of irrigation and,power 3282,000 32,82,000 64 multi-purpose river schemes 2,17,59,000 2,17,s9,000 65 other revenue !ri:enditure 20 of the ministry of rrigation and power 9,01,7s,000 901,75,000 66 ministry of labour, employment and rehabilitation 78,80,000 78,80,000 67 chief inspec"tor of mines 48,35,000 48,35,000 2s 68 labour and employment 1440,69,000 5000 14>40,74,000 69 bspendituie on displaced persons ii,97 >48,000 40 ,000 11,9788,000 70 other revenue ~nditure of the ministry of bour employment and rehabilitation 3380,000 13380,000 30 71 ministry of law 62,34>000 62,34,000 72 other revenue expenditure of the ministry of law 2,16,23000 21623,000 73 ministry of petroleum and chemicals 26,15,000 26,15,000 35 74 other revenue expenditure of the ministry of petroleum and chemical, 3,0710,000 30710,000 75 miniatry of steel minea and metals r40,38,ooo 40,38,000 40 76 oeololical slirfty 10,22,76,000 10,2276,000 --no sums not exceeding or services and purposes vote voted by charaed on s parliament the consoli-total dated fund --rs rs ra 77 other revenue ex~enditure of the ministry of teel, mines 10 and metals 19,00,07000 19>00,07,000 78 ministry of tourism and civil aviation [16,92,000 16,92,000 79 meteorology 3,35,00,000 3,35,00,000 80 aviation 11>47,25,000 11>47,25,000 is 81 other revenue expenditure of the ministry of tourism and civil aviation ii 1,89,19,000 '1,89,19,000 82 ministry of transport and shipping 1,27,52,000 1,27,,2000 ;:0 83 roads 1460,51,000 1460,51,000 84 mercantile marine 1,84,35,000 1,8435,000 8s light-houses and lightships 1,33,79000 1,3379,000 86 other revenue expenditure or the ministry of transport 25 and shipping 3,355°,000 335,50,000 87 dekart~ent of works and oualdg f24,10,000 f241o,000 88 public works 38,72,81,000 ii,os,odo 39,03,86,000 89 stationery and printing 13,85,33,000 , 13,85,33,000 30 90 other revenue expenditure or the department of works and housing 1,61,5°,000 ~,so,ooo 1,~oo,000 i i 91 department or atomic energy - 26,69,000 2669000 i 92 other revenue expenditure of i 35 the department of atomic 1609,00000 16,0900000 bnergy 93 deplli'tlnent of communications uso,ooo 12,0,000 94 overseas communications i 2,33,5aooo service 2,33,,2,000 40 95 posts and telegraphs (work-1,7564,51,000 ~o,ooo i 1,,,,64,7 1,000 ins expenses) --__---- ~ sums not exceeding services and purposc8~ no of vote voted by charged on parliament the consolidated fund -----total s rs re re 19,80,88,000 10 posts and telegraphs dividend to general revenues and appropriations to rcecrve funds 97 other revenue bxpcndlture of the department of communications department of company mairs 99 other revenue expenditure of the department of company affairs 100 department of parliamentary affairs 6,00,000 101 department of social welfare 15,78,000 102 342,66,000 other revenue expenditure of the department of social welfare 3,42,66,000 department of supply 103 73,79000 25 72,79,000 supplies and disposals 104 401546000 4,1546000 other revenue expenditure of the department of supply 3516,000 3s12ooo 106 planning commission 17438000 17438,000 48,000 107 lok sabha 1,3,74,000 30 1,,206000 108 rajya sabha 56,83000 5611,000 chargbd-stall, household and allowances of th, president 109 secretariat of the vice- president 2,62,000 chargbd-union public smjici cgm";mon lid capital outlay of the ministry of commerce j j i defence capital outlay capital outlay of the ministry of bducation iii - - -~-------- _-----__----1 2 --i 3 no services id4 purpoles sum dot esceectinl i)f s vote voted by cha~ on parliament the olidated fund total -rs ri ri 113 capiul ouday on the india security presl 22>99000 2299000 i 0 114 ca~i~al ouday on currency and oiaiic - - - 2263>46,000 22,63>46000 u5 capital outlay on mints - 4263000 42,63,000 116 ca~~l outlay on kolar gold 8953000 ides 1953,000 i s 117 commuted value of pensions 3,",98,000 150,000 3,59>48•000 u8 other capital outlay of the ministry of finance 1,52,595°,000 1525950,000 119 cae,ital outlab on grants to tate and nion territory governments for development 5°51•81000 50,5111,000 0 120 loans and advances by the central government 417,3°39000 8,~,/ 050,50,000 12>44,8089,000 charged-rlfnly",,,,e 0/ debe 85,,/4,98,19000 85,74,98,19000 121 purchase of foodlj'lins and 7,14092164,000 1,14,93,65,000 , ferti1izera 1,01,000 122 other capital ouday of the ministry of food, airiculture community development and 31,6588,000 31,66098000 co-operation 1,10000 0 ia3· caliital oudalforthe midia~ of ealth and emily planning - 14>4590000 14,45,90,000 3 124 capital outlay in union terri-19,69,93,000 20,82,02,000 toriel and tribal areas - i,u,og,ooo 125 other capiul ou~ the mi-36,61p)o 36,61000 s , niatry of home s - 3 i26 ca£ital outlay o(the ministry of ndustrial development and 15,71,92,000 15,71,92,000 company a«airl • 127 capital outlay of the ministry of infonnation and broad-0 cutidg 507,,,,000 5007,55,000 4 128 cakital outlay on multi-purpose 24>50,18000 atsorl,ooo iver schemes sums not exceeding o of n services and purposcs chqcd on· i parliament the consoli- i total dated fund 5 voted by i { ote -i rs rs rli: 29 other capital outlay of the ministry of irrigation and power 17,1i,31,000 17,11,31,000 130 10 capital out~ of the ministry of labour, mployment and rehabilitation 7,86,80,000 10,000 7,86,90,000 i 31 capital outlay of the ministry of petroleum and chemicals 24>48,32,000 24,48,32,000 33 capital outlar of the ministry of steel, mmes and metals 1,09,72,76,000 1,09,72,76,000 capital outlay on aviation 133 4,97>42,000 35,000 4,97,67,000 is 34 other capital outlay of the ministry of tourism and civil aviation 1,72•00,000 1,72,00,000 capital outlay on roads i 35 capital outlay on portl; 36,36,27,000 50 ,000 36,36,77,000 20 3,70,00,000 3,7°,00,000 i 36 i 37 other capital outlay of the ministry of transport and shipping 2,80,71,000 , 2,80,71,000 delhi capital outlay i 38 5,06,41,000 7,60,000 5,14,01,000 clpitalou:layon public works 9,00,00,000 15,00,000 9,15,00,000 i 39 i 40 other c'lpital outlaii of the ministry of works, ousing and supply 41 c'lpital outlay of the department of atomic b nergy r 1,06,44,000 1,0644000 30 57,55,5°,000 ,7,55,50,000 i 42 capital outlay on poats and telegraphs (not met from revenue) 56,13,00,000 56,13,00,000 35 143 other capital outlay of the department of communications 1,91,35,000 1,91,3,000 total 41,01,39112,000 r ojus'joooo 1 0399jlioao statement of objects and reasonsthis bill is introduced in pursuance of article 11'(1) of the coftstitution of india to provide for the appropriation out of the cobio-lidated fund of india of the moneys required to meet the expenditure charged on the consolidated fund and the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year 1967-68 morarji desai " ' ,',l l ~ president's recommendation under article 117 of the constitution of india[copy of letter no f3 (61) -b/67, dated the 19th july, 1967 from morarji desai, deputy prime minister and minister of finance to the secretary, lok sabha] ,'-, the president having been informed of he ubjeet matter of the proposed bill to authorise payment and appropriation of eertaia sums from and out of the consolidated fund of india for the mell of the financial year 1967-68, recommends under article 117 (1) altd (3) of the constitution, the introduction of the appropriation (no2) bill, 1967, in the lok sabha and alia the conaideration of the bill 2 the bill will be introduced in the lok sabha after tift demandj for grants for expenditure of the central government (exeluding railways) for the year 1967-88 have been vowel ii ~ , _ ' £ •• jj a bill to authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 1967-68 , : ~ : (shri morar)i desai, deputy prime minister and minister of finance) | Parliament_bills | a8a862ea-e407-5ece-8b21-4ab42a26085a |
bill no 108 of 1181 the appropriation (railways) no5 bill, 1981 a billto authorise payment and a:opropriation of certain further sums frcym and out of the consolidated fund of india fo'r the services of the jinanctaz year 1981-82 for the purposes of railways be it enacted by parliament in the thirty-second year of the republic of india as follows:- short title 1 this act may be called the appropriation (railways) no5 act, 1981 5 2 from and out of the consolidated fund of india there may be paid and applied sums not exceeding those specified in column 3 01 the schedule amounting in the aggregate to the sum of seven crores and seventyfour laims ru'pees towards defraying the several charges which will come in course of payment during the financial year 1981-82, in respect 10 of the services relating to rnilways specified in column 2 of the schedule issue of rs 7;74,00,000 out of the consolidated fund of india for the financial year 1981-82 3 the sums authorised to be paid and applied from and out of the appro-consolidated fund of india by this act shall be appropriated for tlie priation services and purposes expressed in the schedule in relation to the said year the schedule (see sectimt 2 and 3)i -~1--------2---------i~ ~ ~: ::::-------5 -~--~-~-----no of vote total ------------- -----1-----servicca and purposes i voted by i chaapd on i i parliament the codloli· i dated fund -·-i----i i rs r • r • i 45,00,000 ! 45,00,000 j 0 i 2 i m"'u~~ e" ", = (gmuoi) 7,29,00000 7,29,00,000 16 i aaete-acquisition, c',onatruction and i replac~nt-other expenditure ! total , 'i 774,00,000 i 7,74,00,000 , i --------------- -- ------- statement of objects and reasonsthis bill is introduced in pursuance of article 114(1) of the constitution of india, read with article 115 thereof, to provide tor the appropriation out of the consolidated fund of india of the moneys required to meet the s'ilpplementary expenditure on the grants made by the lok sabha for expenditure of the central government on railways, for the financial year 1981-82 kedar panday president's recommendation under article 117 of the constitution of india[copy at letter no 81-b-402, dated the 28th august, 19181 from shri kedar pande, minister of rai1!,ays to the secretary, lok sabha] the president having been informed of the subject matter of the proposed appropriation bill providing for the appropriation out of the consolidated fund of india of the moneys required to meet the supplementary expenditure on the grants made by the lok sabha, for 198182, recommends under clauses (1) and (3) of article 117 of tbe constitution of india read with clause (2) df article 115 thereof, the introduction in and ('onsideration by lok sabba of the appropriation bill a bill to authorise payment an4 apprapri~tion of certain· further sums from and out of the consolidated f\md of india for the services of the financial year 1981-82 for the purposes of railways (shri kedar' p(jn4e, minister of railways) | Parliament_bills | 41ca200f-328c-5844-8b41-53a6c7b3447d |
bill no 173 of 2018 the heritage cities and sites (conservation and development) bill, 2018 byshri bhairon prasad mishra, mpa billto provide for the conservation and development of heritage cities and sites by way of retaining their historical identification and promoting international and domestic tourism and publishing their historical importance through booklets, pamphlets and such other material and for declaring heritage cities as smart cities for overall development and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-ninth year of the republic of india as follows:—short title and extent1 (1) this act may be called the heritage cities and sites (conservation and development) act, 2018(2) it extends to the whole of india5definitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state the government of that state and in all other cases the central government;5(b) "fund" means the national heritage cities and sites development fund established under section 4;(c) "heritage city or heritage site" means a city or site, as the case may be, having historical importance which has been declared as such either by united nations organisation or any other international organization or as the central government may, by notification in the official gazette, declare to be heritage;(d) "prescribed" means prescribed by rules made under this act103 (1) the central government shall, after inviting suggestions from the governments of the states and administrations of the union territories, by notification in the official gazette, declare new heritage cities and sites in the countrycentral government to declare new heritage cities and sites(2) every city declared as heritage city under sub-section (1) shall also be declared as a smart city under the policy of the central government154 (1) the central government shall, within a period of six months from the date of commencement of this act, constitute a fund to be known as the national heritage cities and sites development fund with initial corpus of rupees fifty thousand crore to be provided by the central governmentconstitution of national heritage cities and sites development fund20(2) the fund shall be utilised in such manner as may be prescribed for,—(a) development of heritage cities and sites;25(b) creating infrastructure such as hospitality establishments and services, public utilities, water facility, and such other facilities as the appropriate government may deem necessary for the promotion and development of tourism including publicity through booklets, pamphlets, print and electronic media and through the indian embassies and high commissions abroad to attract foreign and domestic tourists in large numbers to such heritage cities and sites; and30(c) providing necessary transport facilities including air services, rail connectivity, metro rail projects, public transport system, and such other means to reach and see the heritage cities and sites 5 notwithstanding anything contained in any other law or policy of the central government for the time being in force every heritage city covered under this act shall be developed as smart city by the central governmentheritage cities to be developed as smart cities356 the central government shall, after due appropriation made by parliament by law in this behalf, provide requisite funds from time to time, for carrying out the purposes of this actcentral government to provide requsite funds7 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in force dealing with the subject matter of this actact to supplement other laws power to make rules8 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act4045(2) every rule made under this section shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; however, that only such modification or annulment shall be without prejudice to the validity if anything previously done under that rule statement of objects and reasonsour nation, one of the oldest civilizations, is an ancient country with rich cultural traditions in which many cities and sites were tastefully created and developed by the then rulers which today have great heritage value one such heritage city is aurangabad in the state of maharashtra which is the gateway to world heritage site of ajanta and ellora caves this ancient city named after mogul emperor aurangzeb has witnessed the proud history of moghul dynasty apart from ajanta and ellora caves this city is famous for duplicate taj mahal known as biwi ka makbara, grihaneshwar temple, daulatabad fort, salim ali lake and bird sanctuary and 52 gates where every gate has its own history and named after someone important in history being a moghul era city there are many dargahs and mosques in this ancient citythere are many other historical cities and sites of heritage value many of them have been declared as historical sites and remains under an act of parliament some sites have also been declared as world heritage sites by unesco but, unfortunately, most of them are in dilapidated condition, completely neglected and are in need of refurbishmentin fact these heritage cities and sites having historical value can be converted into hubs of tourism and in turn will create employment opportunities and generate revenue for the exchequer apart from preserving our historyhence this billnew delhi;bhairon prasad mishranovember 22, 2018 financial memorandumclause 4 of the bill provides for the constitution of national heritage cities and sites development fund with an initial corpus of rupees fifty thousand crore to be provided by the central government clause 6 makes it obligatory for the central government to provide requisite funds for carrying out the purposes of the bill the bill, if enacted, will involve expenditure from the consolidated fund of india apart from initial corpus of rupees fifty thousand crore, it is estimated that a sum of rupees sixty thousand crore may involve as recurring expenditure per annuma non-recurring expenditure to the tune of rupees ten thousand crore may also involve memorandum regarding delegated legislationclause 8 empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for the conservation and development of heritage cities and sites by way ofretaining their historical identification and promoting international and domestictourism and publishing their historical importance through booklets, pamphletsand such other material and for declaring heritage cities as smart cities for overall development and for matters connected therewith orincidental thereto————(shri bhairon prasad mishra, mp) | Parliament_bills | b0a9c82e-13e3-5a5d-8942-40c24b8f9d6d |
the legal practitioners bill, 19s9(as iniroduced in lok sabra on 19th november 1959) arrangement of clauses chapter i puliminary clausbs1 short title, extent and commencement 2 definitions chapter ii bar councils3 state bar councils 4 all-india bar council 5 bar council to be body corporate 6 functions of state bar councils 7 functions of all-india bar council s term of office of members of bar council 9 constitution of standing committees 10 staff of bar council 11 accounts and audit 12 vacancies in bar councils and committees thereof not to invalidate action taken 13 election to bar councils not to be que~tioned on certain grounds 14 power to make rules chapter iii admission and enrolment of advocatesit5 senior and other advocates 16 state bar council to maintain roll of advocates 17 state bar councils to send copies of rolls of advocates to the all-india bar council 18 common roll of advocates clauses19 disputes regarding seniority 20 certificate of enrolment 21 right of pre-audience 22 persons who may be admitted as advocates on the roll of high court 23 authority to whom applications for enrolment may be made 24 disposal of applications for admission as an advocate 25 application once refused not to be entertained by another bar council except in certain circumstances 26 power to make rules chapter iv right to practice27 advocates to be the only recognised class of legal practitioners 28 right of advocates to practise 29 special provision for attorneys 30 power of court to permit appearances in particular cases 31 advocates alone entitled to practise 32 power of high courts to make rules chapter vmisconduct of advocates 33 punishment of advocates for misconduct 34 disciplinary powers of all-india bar council 35 appeals 36 stay of order 37 alteration in roll of advocates 38 powers of disciplinary committee 39 cost of proceedings before a disciplinary committee 40 review of orders by disciplinary committee chapter vi miscellaneous41 penalty for persons illegally practising in courts and before other authorities clauses42 payment of part of enrolment fees to the all-india bar council 43 reciprocity 44 indemnity against legal proceedings 45 general power of all-india bar council to make rulel 46 repeal of certain enactments chapter viitemporary and transitional provisions 47 elections to first state bar council 48 term of office of members of first all-india bar council and state bar councils 49 rights of certain existing legal practitioners not affected 50 barristers may be admitted as advocates during limited period 51 dissolution of existing bar councils 02 power to make rules pending the constitution of a bar council the schedule the legal practitioners bill, 1959 (as introduced in lok sabha) a billto amend and consolidate the law· relating to legal practitioners and to provide for the constitution of bar councils and an all-india bar be it enacted by parliament in the tenth year of the republic of india as follows:-- chapter i prelim in ary5 1 (11 this act may be called the legal practitioners act, 1959" short title, extent and (2) it extends to the whole of india except the state of jammu cm:nmt encemn and kashmir (3) it shall come into force on such date as the central govel'd-ment may, by notification in the official gazette, appoint, and dift'er-10 ent dates may be appointed for different provisions of this act 2 in this act, unless the context otherwise requires,-ddinitie>nl (a) "advocate" means an advocate entered in any roll under the provisions of this act; (b) "all-ind 1 bar council" means the all-india bar council constituted ul rier section 4; (c) "appointed day", in relation to any provision of this act, means the day on which that provision comes intn f""ne; (d) "attorney" includes '1 solicitor; 1166 (b) ls--l (e) "bar council" means a bar council constituted under this act; (f) "common roll" means the common roll of advocater prepared and maintained by the all-india bar council under section 18; 5 (g) "high court", except in sub-section (1) of section 32 and in section 39 does not include a court of the judicial commissioner, and, in relation to a state bar council, means,-(i) in the case of a state bar council constituted for a state, the high court for that state, and 10 (ii) in the case of a state bar council constituted for a state and one or more union territories, the high court for the state; (h) "law graduate" means a person who has obtained a bachelor's degree in law from any university established by law 15 in india; (i) "legal practitioner" means an advocate, vakil or attorney of any high court, a pleader, mukhtar or revenue agent; (;) "prescribed" means prescribed by rules made under this act; 20 (k) "roll" means a roll of advocates prepared and maintained under this act; (i) "state" does not include a union territory; (m) "state bar council" means a bar council constituted under section 3; 25 (n) "state roll" means a roll of advocates prepared and maintained by a state bar council under section 16 chapter ii bar councils3 (1) there shall be a bar council-30 stat b, coundlt (4) for each of the states of andhra pradesh, bihar, bombay, madhya pradesh, madras, mysore, orissa, rajasthan and uttar pradesh, to be known as the bar council of that state; (b) for the state of assam and the union territory of mani pur, to be known as the assam bar council; 3s (c) for the state of kerala and the union territory of the laccadive, minicoy and amindivi islands, to be known a« the karala bar council; (d) for tho state of punjab and the union territories of delhi and himllcool pradesh, to be known as the punjab bar council; and (e) for the state of west bengal and the union territories 5 of tripura and the andaman and nicobar islands, to be known as the west bengal bar council (2) a state bar council shall consist of the following membel's, namely:-(a) two judges of the high court who have been advocates, 10 nominated by the chief justice of the high court: provided that in the case of the assam bar council and the orissa bar council only one such judge shall be so nominated; (b) the advocate-general for the state, ex officio; (c) in the case of the assam bar council and the orissa 15 bar council, ten members, and in every other case, fifteen members, elected by advocates on the roll of the state bar councu from amongst themselves: provided that of the elected members of the west bengal bar council and the bombay bar council, such number, as may 20 be prescribed in each case, shall be persons who are entitled to practise in the high court at calcutta or the high court at bombay, as the case may be, in the exercise of its original jurisdiction (3) there shall be a chairman and a vice-chairman of each 25 state bar council elected by the council in such manner as may be prescribed 4 (1) there shall be a bar council for the territories to which all-india this act extends to be known as the all-india bar council which bar council shan consist of the following members, namely:-30 (a) two judges of the supreme court who have been advocates, nominated by the chief justice of india; (b) the attorney-general of india, ex officio; (c) the solicitor-general of india; ex officio; (d) three members elected by the supreme court bar aho-35 elation from amongst its members; (e) one member elected by each state bar council from amongst its members; (f) where a state bar council has on its roll on the 1st day of january of the year in which the election is held more than 40 three thousand advocates, one additional member elected by it such member being a person who 11 on its roll and is not a member of the state bar council (z) there shall be a chairman and a vice-chairman of the all-india bfll council elected by the council in slich manner as may be prescribed bar coundl to be body '!orvora teo 5 every bar council shall be a body corporate having perpetual succession and a common seal, with power to acquire and hold pro- 5 perty, both movable and immovable, and to contract, and may by th~ name by which it is known sue and be sued 8 the functions of a state bar council shall be-punctionl of stlte bar counc:ilj (a) to admit persons as advocates on its roll; [0 (b) to prepare and maintain such roll; (c) to entertain and determine cases of misconduct against advocates on its roll; (d) to manage and invest the funds of the bar council; (e) to provide for the election of its members; (1) to perfonn all other functions conferred on it by or un- is der this act; (g) to do all other things necessary for discharging the aforesaid functions 7 the functions of the all-india bar council shall be-'unction of all-india bar council (a) to prepare and maintain a common roll of advocates; 20 (b) to lay down standards of professional conduct lind etiquette for advocates; (c) to lay down the procedure to be followed by its disciplinary committee and the disciplinary committee of each state bar council; 2s (d) to deal with and dispose of any matter arising under this act, which mey be referred to it by a state bar council; (e) to exercise genera! supervision and control over state bar councils; <f) to lay down standards of legal education in consultation 30 with the universities in india imparting such education; (g) to recognise universities whose degree in law shall be a qualification for enrolment as an advocate and for that purpose to visit and inspect universities; (h) to manage and invest the funds of the bar council; 35 (i) to provide for the election of its members; u) to perform all other functions conferred on it by or under this act; (k) to do all other things neeessary for discharging the aforesaid functions 5 8 the term of office of the elected members of a bar council term of mall be six years, but as nearly as possible one-third of the members ~~~b~:s of first elected to each such council shall retire on the expiration of bar c'ouncil every second year in the prescribed manner, and the vacancies so caused shall be filled by the election of new members in the pres-10 cribed manner 9 (1) a stgte bar council shall constitute from amongst its mem- constitution' b th f ii t d' 'tt i oftandinl· ers e 0 owlog s an 109 commi ees, name y:-committees (a) an executive committee consisting of five members; (b) an enrolment committee consisting of three members; i~ and (c) a disciplinary committee consisting of five members (2) the all-india bar council shall constitute the following standing committees, namely:-(a) an executive committee consisting of nine members 20 elected by it from amongst its members; (b) a disciplinary committee consisting of five members elected by it from amongst its members; and (c) a legal education committee consisting of twelve members of whom-2s (i) two shall be the judges of the supreme court nominated on the council by the chief justice of india; (ii) five shall be persons elected by the council from amongst its members; and (iii) five shall be persons co-opted by the members refer-30 red to in sub-clause (i) and sub-clause (ii) (3) a state bar council and the all-india bar council may constitute from amongst its members such other committees as it may deem necessary for the purpose of carrying out the provisions of this act 3s 10 (1) every bar council shall appoint it secretary and an staff of &ecountant and may employ such number of other persons on its bar council staff as it may deem necessary (2) the secretary and the accountant shall possess such qualifications as may be prescribed 11ee (b) ls-2 11 (1) ever, bar council shall cause to be maintained such books of accounts and other books in such form and in such manner as may be prescribed (2) the accounts of a bar council shall be audited by auditors appointed by it, at such times and in such manner as may be pres- 5 cribed (3) as soon as the accounts of a state bar council have been audited, that bar council shall send a copy of such accounts together with a copy of the report of the auditors thereon, to the all-india bar council yacancies 12 no act done by a bar council or any committee thereof shall ~~cils and be called in question on the ground merely of the existence of any committees vacancy in, or any defect in the constitution of, the council or comthereof not to invalidate rruttee, as the case may be action taken blection to 13 no election of a member to a bar council shall be called in is ~ ::b~cils question on the ground merely that due notice thereof has not been uc8tion~d given to any person entitled to vote thereat, if notice of the date has, ;o:~~n not less than thirty days before that date, been published in the official gazette power to 14 (1) a bar council may make rules to carry out the purposes 20 make rules of this chapter (2) in particular, end without prejudice to the generality of the foregoing power, such rules may provide for-(a) the manner in which the election of members of the bar council shall be held and the manner in which results of 25 elections shall be published; (b) in the case of a state bar council, the division of the territory for which the bar council is constituted into various consti tuencies; (e) in the case of the west bengal bar council and the 30 bombay bar council the number of advocates practising in the high court at calcutta or the high court at bombay, as the case may be, in the exercise of its original jurisdiction, who shall be elected to the bar council; (d) the manner of election of the chairman and the vice- 35 chairman of the bar council; (e) the manner in which and the authority by which doubts and disputes as to the validi ty of an election to the bar council or to the office of the chairman or vice-chairman shall be finally decided; : i 40 (1) the manner in which the order of retirement by rotauoil of the members of the bar council shall be determined; (g) the filling of casual vacancies in the bar council; (h) the powers and duties of the chairman and the viee-s chairman of the bar council; (i) the summoning and holding of meetings of the bar council, the times and places where such meetings are to be held, the conduct of business thereat and the number of members necessary to constitute a quorum; 10 (j) the constitution and functions of any committee of the bar council and the term of office of members of any such committee; (k) the summoning and hording of meetings and the conduct of business of any such committee; is (l) the qualifications and the condition5 of service of the secretary, the accountant and other employees of the bar council; j (m) the maintenance of books of accounts and other books by the bar council; 20 (n) the appointment of auditors and the audit of the accounts of the bar council; ! (0) the management and investment of the funds of the bar council (3) no rules made under this section by a state bar council 25 shall have effect unless they have been approved by the all-india bar council chapter iii admission and enrolment of advocates15 (1) there shall be two classes of advocates, namely, senior senior iliid 30 advocates and other advocates other advooates (2) an advocate may, with his consent, be designated as senior advocate if the supreme court or a high court is of opinion that by virtue of his ability, experience and standing at the bar he is deserving of such distinction 35 (3) senior advocates shall, in the matter of their practice, be subject to such restrictions as the all-india bar ccuncil may, in the interests of the legal profession, prescribe ,_ a4) an advocate of-the supreme court who was a senior advocate of that court immediately before the appointed day shall, for the purposes of this section, be deemed to be a senior advocate state bar 16(1) every state bar council shall prepare: and maintain a ~~~~~ to roll of advocates in which shall be entered the names and eddresse's 5 roll of of-dvocates (a) all persons who were entered as advocates on the roll of the high court immediately before the appointed day; (b) all other persons who are admitted to be advocates on the roll of the state bar council under this act on or after the 10 appointed day (2) each such roll of advocates shall consist of two parts, the first part containing the names of senior advocates and the second part, the names of other advocates (3) entries in each part of the roll of advocates prepared end is ~intained by a state bar council under this section shall be in 1he order of seniority, and such seniority shall be determined as follows:-(a) the seniority of advocates referred to in clause (a) of sub-section (1) shall be determined in accordance with their 20 seniority inter se immediately before the appointed day; (b) the seniority of any person who was a senior advocate of the supreme court immediately before the appointed day shall, for the purposes of the first part of the state roll, be determined in accordance with such principles as the all-india bar 25 council may specify; (c) the seniority of a vakil, pleader or an attorney who is enrolled as an advocate under sub-section (2) of section 22 shall be determined in accordance with the date of his entry in the register of vakils, pleaders or attorneys, as the case may be; 30 (d) the seniority of any other person who, on or after the appointed day, is enrolled as a senior advocate or is admitted as an advocate shall be determined by the date of such enrolment or admission, as the case may be state bar -17 every s~te bar council shtall send to the all-india bar 3s ~~':r:~ie~o council an authenticated copy of the first roll of advocates prepared of rolls of by it under this act and shall thereefter communicate to the all-:ali-\~;f ~t;ldl~ bar council all alterations in, and additions to, any such roll, i u' council as soon' as the same have been made 18, (1) the all-india bar council shall prepare and maintain a common roll f h' h h 11' h ' d' 11 of ~dvocll el common roll a advocates w ic s a comprise t e entries rna e in a state rolls and shell include the names of all advocates entitled as of right to practise in the supreme court immediately before the 5 appointed day whose names are not entered in any state roll (2) the common roll of advocates shall consist of two parts, the first part containing the names of senior advocates, and the second part, the names' of other advocates (3) entries in each part of the common roll shall be in the order 10 of seniority iqnd such seniority shall be determined as follows:-(a) the seniority of an advocate enrolled in a state roll shall be determined in accordance with his seniority in that roll; (b) the seniority of any person who was a senior advocate 15 of the supreme court immediately before the appointed day and whose name is not entered in any state roll shall, for the purposes of the first part of the common roll, be determined in accordance with such principles iqs the all-india bar council may specify in this behalf; 20 (c) the seniority of any person who was an advocate (but not a senior advocate) of the supreme court immediately before the appointed day and whose name is not entered in any state roll shall, for the purposes of the second part of the common roll, be determined in accordance with the date of his enrolment as 25 an advocate of the supreme court (4) there shall be entered in the common roll of advocates all alterations and additions communicated to the all-india bar council under section 17 by a state bar council 19 (l) where the date of seniority of two or more persons is disputes 30 the same, the one senior in age shau be reckoned as senior to the reg~rdini other semorlty (2) subject as aforesaid if any dispute arises with respect to the seniority of any person, it shall be referred-(a) if the dispute relates to seniority in a state rou, to the 35 state bar council; (b) if the dispute relates to seniority in the common roll, to the all-india bar council; and the decision of the state bar council or the all-india bar council, as the case may be in respect of such dispute shall be final c~rtificllt~ 20 there shall he issued a certificate of enrolment in the pres· of enrolment cribed form to every person whose name is entered in any roll of advocates maintained under this act ::!~~di~~ce 21 (1) the attorney-general of india shall have pre-audience over all other advocates 5 (2) subject to the provisions of sub-section (1), the solicitor-general of india shall have pre-audience over all other advocates 10 (3) subject to the provisions of sub-sections (1) and (2), the additional solicitor-general of india shall have pre-audience over all other advocates (4) subject to the provlslons of sub-sections (1), (2) and (3), the advocate-general of any state shall have pre--audience over all other advocates, and the right of pre-audience among advocates-general inter se shall be determined by their respective seniority (5) subject as aforesaid-15 (i) senior advocates shall have pre-audience over other advoootes, and (ii) the right of pre-audience of senior advocates inter se and other advocates inter se shall be determined by their respective seniority 20 persons who 22 (1) subject to the provisions of this act and the rules made may be admitted as thereunder, no person shall, on or after the appomted day, be adadvocates on mitted as an advocate on a state roll unless he--the roll of high court ) f i d' (a is a citizen 0 n la: provided that, subject to the other provisions contained 25 in this act, a national of any other country may be edmitted as an advocate on a state roll, if citizens of india, duly qualified, are permitted to practise law in that other country; (b) has completed the age of twenty-one years; 30 (c) (i) has obtained a bachelor's degree in arts, science or commerce from any university established by law in india and has thereafter obtained a bachelor's degree in law from any such university which is recognised for the purposes of this act by the all-india bar council: 35 provided that for a period of three years from the appointed day, an under-graduate who has obtained a bachelor'!! degree in law from any such university which immediately before the 10 is 20 appointed day was conferrin, such degree on under-graduates, shall be deemed to possess the qualification required by this clause; or (ii) has obtained any qualification in law from any foreign country which is recognised by the all-india bar council for the purposes of this act; (d) has undergone the prescribed course of training in law and passed the prescribed examination after such training: provided that this clause shall not apply to-(1) a barrister who has received practical training in england; (ii) any person who has been a member of the judicial service of a state or a member of the central legal service; and (iii) any other class of persons who by reason of their legal training or experience are declared by the all-india bar council to be exempt from the provisions of this clause (e) fulfils such other conditions as ~ay be specified in the rules made by the state bar council under this chapter; (f) has paid an enrolment fee of rupees five hundred to the state bar council (2) notwithstanding enything contained in sub-section (1), a vakil, pleader or an attorney who is a law graduate, or who is not a law graduate but was entitled to be enrolled as an advocate of a 25 high court immediately before the appointed day under any law then in force, may be admitted as an advocate on a state roll if he-(a) makes an application for such enrolment in accordance with the provisions of this act, not later than one year from the appointed day; and 30 (b) fulfils the conditions specified in clauses (a), (b), (e) and (f) of sub-section (1) 23 an application for admission as an advocate shall be made authority in the prescribed form to the state bar council within whose juris- to ~ho,!, d· t' th l' t · applications ic ion e app lcan proposes to practise lor enrolmentmay he made 35 24 (i) a state bar council shall refer every application for d' 1 f d d jsposa 0 a mission as an a vocate to its enrolment committee, and subject to applications the provisions of sub-sections (2) and (3), such committee shall for adffild'ssion as an a vodispose of the application in the prescribed manner cate (2) where the enrolment committee of a state bar council pro-40 poses to refuse any such application, it shall refer the application for opinion to the all-india bar council and every such reference &hall be accompanied by a statement of the il'ounds in &upport of the refusal of the application (3) the enrolment committee of a state bar council shall dispose of any application referred to the all-india bar council under sub-section (2) in conformity with the opinion of the all-india bar council application on~'e refused not to be entertained by another bar council except in certain circwllltances 25 where a state bar council has refused the application of 5 any person for admission as an advocate on its roll, no other state bar council shall entertain an application for admission of such person as an advocate on its roll, except with the previous consent in writing of the state bar council which refused the application and of the all-india bar council 10 power to male niles 26 (1) a state bar council may make rules to carry out the purposes of this chapter (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for-(a) a course of practical training in law and the examina- i' tion to be passed after such training for admission as an advocate on the roll of the bar council; (b) the form in which an application shall be made to the bar council for admission as an advocate on its roll and the manner in which such application shall be disposed of by the 20 enrolment committee of the bar council; (c) the conditions subject to which a person may be admitted as an advocate on any such roll; (d) the instalments in which the enrolment fee may paid be 25 (3) no rules made under this chapter shall have effect unless they have been approved by the all-india bar council chapter iv right to practise27 subject to the provisions of this act and any rules made 30 thereunder, there shall, as from the appointed day, be only one class of legal practitioners, namely, advocates enrolled under this act advocates to be the only recogniled class oflegal practitioners 28 subject to the provisions of this act and any rules made thereunder-right of advocates to practile (a) every advocate whose name is entered in the cornmon 3' roll shall be entitled as of right to practise throughout the terrftories to which this act extends; ~ (i) in all courts includmg the supreme court; (ii) save as otherwise provided by or under any law for the time being in force, before any tribunal or person legally authorised to take evidence; 5 (iii) before any other authority or person before whom such advocate is by or under any law for the time being in force entitled to practise 1 29 notwithstanding anything contained in sections 27 and 28, the special pzo high court at calcutta or the high court at bombay may provide vision for 10 for the admission of proper persons to be attorneys and shall have attorneys power to remove or to suspend from practice on reasonable cause, any such attorney 30 notwithstanding anything contained in this chapter, any power of court, authority or person may permit any person, not enrolled as :~t to 15 an advocate under this act, to appear before it or him in any parti- appearances cular case ~~~rticular 31 except as otherwise provided in this act or in any other law advocates for the time being in force, no person shall, on or after the appointed a1ol~tleed d b led' b f h' enu to ay, e entit to practise in any court or e ore any aut onty or practile 20 person unless he is enrolled as an advocate under this act 32 (1) the high court may make rules laying down the condi- ~?wer of tions subject to which an advocate shall be permitted to practise in u:1h ~ the high court and the courts subordinate thereto rulet (2) without prejudice to the provisions contained in sub-section 25 (1), the high court at calcutta and the high court at bombay may make rules-(i) providing for the qualification and admission of proper persons to be attorneys; i (ii) declarittg what shall be deemed to be the functions, 30 powers and duties of such attorneys and the procedure to be followed in removing or suspending any such attorney from practice; ' i (iii) determining the persons who shall be entitled respectively to plead and to act in the high court in the exercise 01 35 its original jurisdiction (3) until rules are made under this section, any rules made by a high court under its letters patent or any other law relating to any of the matters specified in this section which were in force immediately b~fore the appointed day, shall continue in force so far 40 as consistent with this act, and shall be deemed to be rules made under this section 1166(b) ls-3 chapter v misconduct of advocatespaaiahla' _r advocatea for mi codduct 33 (1) where 6 state bar council has received a complaint or has otherwise reason to believe that any advocate on its roll has been guilty of professional or other misconduct, it shall refer the case for 5 disposal to its disciplinary committee (2) the disciplinary committee of a state bar council, if it does not summarily reject the complaint, shall fix a date for the hearing of the case and shall cause a notice thereof to be given to the advocate concerned and to the advocate-general of the state 10 (3) the disciplinary committee of a state bar council after giving the advocate concerned and the advocate-general an opportunity of being heard, may make any of the following orders, namely:-(a) dismiss the complaint or, where the proceedings were 15 initiated at the instance of the state bar council, direct that the proceedings be filed; (b) reprimand the advocate; (c) suspend the advocate from practice for such period as it may deem fit; 20 (d) remove the name of the advocate from the state roll of advocates (4) where an advocate is suspended from practice under clause (c) of sub-section (3), he shall during the period of suspension, be debarred from practising in any court or before any authority or 25 person in india (5) where any notice is issued to the advocate-general under sub-section (2), the advocate-general may appear before the disciplinary committee of the state bar council either in person or through any advocate appearing on his behalf djlciplidarj 34 (1) where the all-india bar council has received a complaint ~~ndi~f or has otherwise reason to believe that any advocate on the common bar coancij roll whose name is not entered on any state roll has been guil,ty of professional or other misconduct, it shall refer the case for ddsposal to its disciplinary committee 35 (2) notwithstanding anything contained in this chapter, the disciplinary committee of the all-india bar council may, of its ~wn motion, withdraw for inquiry before itself any proceedings for disciplinary action against any advocate pending before the disciplinary committee of any state bar council and dispose of the same 5 (3) the disciplinary committee of the all-india bar council, in disposing of any case under this section, shall observe, so far as may be, the procedure laid down in section 33, the references to the advocate-general in that section being construed as references to the attorney-general of india 10 (4) in disposing of any proceedings under this section the disciplinary committee of the all-india bar council may make any order which the disciplinary committee of a state bar council can make under sub-section (3) of section 33, and where 8lly proceedings have been withdrawn for inquiry before the all-india bar council, the state bar council concerned shall give effect to any such order 15 35 (1) any person aggrieved by an order of the disciplinary appeait committee of a state bar council made under sub-section (3) of section 33 may, within sixty days from the date of the communication of the order to him, prefer an appeal to the all-india bar council ~o (2) every such appeal shall be heard by the disciplinary committee of the all-india bar council which may pus such order thereon as it deems fit 9 of 1901 (3) the provisions of sections 5 and 12 of the indian limitation act, 1908, shall so far as may be, apply to appeals under this section 25 36 an appeal made under section 35 shall not operate as a stay stay r of the order appealed against, but the all-india bar council hear- order ing the appeal may, for sufficient cause, direct the stay of such order on sueh terms and conditions as it may deem fit 30 37 (1) where an order is made under this chapter reprimanding alteration ia or suspending an advocate, a record of the punishment shall be roll of adt ed t h' vocate en er agains is name-(a) in the case of an advocate whose name is entered in the state roll, in that roll; 35 (b) in the case of an advocate whose name is entered in the common roll and not in any state roll, in the common roll; and where any order is made removing an advocate from practice, his name shall be struck off the state roll or the common roll, as the case may be (2) where in respect of any advocate a record of punishment i entered in a state roll or where the name of an advocate is struck off any such roll, a record of such punishment shall also be entered in the common roll, or, as the case may be, his name shall be struck off the common roll (3) where any advocate is suspended or removed from practice, the certificate granted to him under section 2q, in respect of his , enrolment shall be recalled ~-;ru:!y 38 (1) the disciplinary committee of a bar council shall have committee the same powers as are vested in a civil court under the code of civil procedure, 1908, in respect of the following matters, namely:-s of 1908 (a) summoning and enforcing the attendance of any perlon 10 and examining him on oath: (b) requiring discovery and production of any documents: (c) receiving evidence on affidavits; (d) requisitioning any public record or copies thereof from any court or office: l' (e) issuing commissions for the examination of witnesses or documents; (f) any other matter which may be prescribed: provided that no such disciplinary committee shall have the right to require the attendance of-20 (a) any presiding officer of a court except with the previous sanction of the high court to which such court is subordinate; (b) any officer of a revenue court except with the previous sanction of the state government (2) all proceedings before a disciplinary committee of a bar 2, council shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the indian penal codie, and every such 45 of 1860 disciplinary committee shah be deemed to be a civil court for the purposes of sections 480, 482 and 485 of the code of criminal procedure, 1898 30 s of 1898• (3) for the purposes of exercising any of the powers conferred by sub-section (1), a disciplinary committee may send to any civil court in the territories to which this act extends, any summons or other process, for the attendance of a witness or the production of a document required by the committee or any commission which it 3' desires to issue, and the civil court shall cause such process to be served or such commission to be issued, as the case may be and may enforce any such process as if it were a process for attendance or production before itself 39 the disciplinary committee of a bar council may make such ~~~;:sproorder as to the costs of any proceedings before it as it may deem b~f~re a di8-tit and any such order shall be executable as if it were an order- ~~~~~e (a) in the case of an order of the disciplinary committee s of the all-india bar council, of the supreme court; (b) in the case of an order of the disciplinary committee of a state bar council, of the hiih court 40 the disciplinary committee of a bar council may of its own review of motion or otherwise review any order passed by it under this o~ders ~y dlsclphnary 10 chapter: committee provided that no such order of review of the disciplinary committee of a state bar council shall have effect unless it has been approved by the all-india bar council chapter vi 15 miscellaneous41 any person who practises in any court or before any penalty for th 't b f h h' t t'tl d t t' persons !ilcau ort y or person, in or e ore w om e is no en 1 e 0 prac lse gaily pracunder the provisions of this act, shall be punishable with imprison- tising in courts and ment for a term whlch idly extend to slx months before other authorities 20 42 every state bar council shall, before the thirtieth day of payment of april in each financial year, pay to the all-india bar council a ~~~e~~ f~~; sum equivalent to forty per cent of the total of the enrolment fees to !he au-realised by it under this act during the financial year immediately g'o~:cil bar preceding that year 2s 43 (1) where any cquntry, specified by the central government redprociry in this behalf by notification in the official gazette, prevents citizens of india from practising the profession of law or subjects them to unfair discrimination in that country, no subject of any such country shall be entitled to practise the profession of law in india 30 (2) subject to the provisions of sub-section (1), the all-india bar council may prescribe the conditions, if any, subject to which foreign qualifications in law shall be recognised for the purpose of admission as an advocate under this act 44 no suit or other legal proceeding shall lie against any bar ind;emnity 35 council or any committee thereof or a member of a bar council ~gluocn8tdlega1 for any act in good faith done or intended to be done in pursuance ,·r ee mp of the provisions of this act or at any rules made' thereunder general 45 the all-india bar council may make rules for discharging its ~~~indi~f functions under this act, and, in particular, such rules may bar council prescribeto make rules (a) the standards of professional conduct and etiquette to be observed by advocates; 5 (b) the standards of legal education to be observed by universities in india and the inspection of universities for that purpose; (c) the foreign qualifications in law which shall be recognised for the purpose of admission as an advocate under 10 this act; (d) the procedure to be followed by the disciplinary committee of a state bar council and by its own disciplinary committee; (e) the restrictions in the matter of practice to which senior is advocates shall be subject; (f> the fees which may be levied in respect of any matter under this act; (g) general principles for guidance of state bar councils repeal of certain er: actmenta 38 of 1916 46 (1) on the date on which 9 state bar council is constituted 20 under this act, the provisions of sections 3 to 7 (inclusive), subsections (1), (2) and (3) of section 9, section 15 and section 20 of the indian bar councils act, 1926, shall stand repealed in the territory for which the state bar council is constituted (2) on the date on which chapter iii comes ioto force, the 25 following shall stand repealed, namely:-18 of 1879 ,~ (a) sections 6, 7, 18 and 37 of the legal practitioners act, 1879, and so much of sections 8, 9, 16, 17, 19 and 41 of that act as relate to the admission and enrolment of legal practitioners; (b) sections 3, 4 and 6 of the bombay pleaders act, 1920; 30 bombay act 17 of 1920 (c) so much of section 8 of the indian bar councils act 1926, as relates to the admission and enrolment of legal practi~ tioners; (d) the provisions of the letters patent of any high court and of any other law in so ~a~ as they relate to the admission 35 and enrolment of legal practitioners (3) on the date on which chapter iv comes into force, the following shall stand repealed, namely:- ~t8 of 1879 5 (a) sections 4, 5, 10 and 20 of the legal practitioners act, 1879, and so much of sections 8, 9, 19 and 41 of that act as confer on legal practitioners the right to practise in any court or before any authority or person; (b) sections 5, 7, 8 and 9 of the bombay pleaders act, 1920; bombay ai;t ( 17 of 19:10 i 38 of 19:16 ~10 (c) section 14 of the indian bar councils act, 1926, and so much of sections 8 and 15 of that act as confer on legal practitioners the right to practise in any court or before any authority or p~rson; -~18 of 1951 (d) the supreme court advocates (practice in high courts) act, 1951; 15 (e) the provisions of the letters patent of any high court and of any other law conferring on legal practitioners the right to practise in any court or before any authority or person (4) on the date on which chapter v comes into force, the following shall stand repealed, namely:-18 of 1879 20 (a) sections 12 to 15 (inclusive), sections 21 to 24 (inclusive) and sections 39 and 40 of the legal practitioners act, 1879, and so much of sections 16, 17 and 41 of that act as relate to the suspension, removal or dismissal of legal practitioners; (b) sections 24 to 27 (inclusive) of the bombay pleaders act, 1920; bombay act 17 of 19:10(c) sections 10 to 13 (inclusive) of the indian bar councils act, 1926; 38 of 19:16 2s (d) the provisions of the letters patent of any high court and of any other law in so far as they relate to the suspension removal or dismissal of legal practitioners (5) when the whole of this act has come into force-(a) the remaining provisions of the acts referred to in this section which do not stand repealed by virtue of any of the foregoing provisions of this section (except sections 1, 3 and 36 of the legal practitioners act, 1879) shall stand repealed; 35 (b) the enactments specified in the schedule shall stand repealed to the extent mentioned therein chapter vii temporary and transitional provisionselections to first state bar coundl 47 notwithstanding anything contained in this act, the elected members of a state bar council, constituted for the first time under this act, shall be elected by and from amongst advocates, vakils, pleaders and attorneys who, on the date of the election, are entitled 5 as of right to practise in the high court explanation-where the territory for which the bar council is to be constituted includes a union territory, the expression "high court" shall include the court of the judicial commissioner of that u 10 mon territory term of 48· notwithstanding anything contained in this act, the term of :::~~o~ffi~;t office of the nominated and elected members of the all-india bar all-iadia bar council and a state bar council constituted for the first time, shall g>a':c~a~d be two years from the date of the first meeting of the council councils 15 49 notwithstanding anything contained in this act,-| rights ||----------------|| cenain || existing legal || practitioners || not affected |(a) every pleader or vakil practising as such immediately before the date on which chapter iv comes into force (hereinafter in this section referred to as the said date) by virtue of the provisions of the legal practitioners act, 1879, the bombay plead- 20 18 of 1879 ers act, 1920, or any other law who does not elect to be, or is bombay act not qualified to be, enrolled as an advocate under this act; 17 of 1920• (b) every attorney practising as such immediately before the said date by virtue of the provisions of the legal practitioners act, 1879, or any other law who does not elect to be, or is not 25 18 ot 1879 qualified to be, enrolled as an advocate under this act; (c) every mukhtar and revenue agent practising as such immedietely before the said date by virtue of the provisions of the legal practitioners act, 1879, or any other law; 18 of 1879 shall, notwithstanding the repeal by this act of the relevant provi- 30 sions of the legal practitioners act, 1879, the bombay pleaders act, ~8 o~ 1879 1920, or other law, continue to enjoy the same rights as respects ir~f ~~:'ct practice in any court or revenue office or before any authority or person and be subject to the disciplinary jurisdiction of the same authority which he enjoyed or, as the case may be, to which he was 35 subject immedi - ltely before the said date and accordingly the relevant provisions of the acts or law aforesaid shall have effect in relation to such persons as if they had not been repealed so notwithstanding anything contained in this act, for a period of barristen five years from the date on which chapter iii comes into force, 8 ::rre~e a:; barrister may be admitted as an advocate under this act on ful1llling adv~catca the conditions specified in clauses (e) and (f) of sub-section (1) of ~uru:,~:~t-5 section 22 5l (1) on the constitution of a state bar council under this dislolution of existing act (hereinafter referred to as the new bar council) -bar (a) all properties and assets vesting in the corresponding council • bar council shall vest in the new bar council; 10 (b) all rights, liabilities, and obligations of the corresponding ber council, whether arising out of any contract or otherwise, shall be the rights, liabilities and obligations respectively of the new bar council; (c) all proceedings pending before the corresponding bar i) council in respect of any disciplinary matter or otherwise shall stand transferred to the new bar council (2) in this section, "corresponding bar council" in relation to a state bar council means the bar council for the high court in the territory for which the state bar council is constituted under this 20 act i 52 until a bar council is constituted under this act, the power power to of tha t bar council to make rules under this act shall be exercised- make rules pending the (a) in the case of the all-indie bar council, by the supreme cornstitubation , ' 0 a r court; council 25 (b) in the case of a state bar council, by the high court the schedule [see section 46 (5)]repeal of certain enactments --_ _-- -- -__-------_ _--_ _-- ---------------short title extent of repeal 30 i the legal practitioners (women) act, the whole 1923 (23 of 1923) 2 the legal practitioners (fees) act, 1926 the whole (21 of 1926) | 3 | the ||------------------------------------------------|--------|| 3s | || (37 | || of | || 195 | || 6 | || ) | || ---------------------------------------------- | || 1166 | (b) || ls-4 | | statement of objects and reasonsthe bill seeks to implement the recommendations of the all-india bar committee made in 1953, after taking into account the recommendations of the law commission on the subject of reform of judicial administration in so far as the recommendations relate to the bar and to legal education 2 the main features of the bill are:-(1) the establishment of en all-india bar council and a common roll of advocates, an advocate on the common roll havinl a right to practise in any part of the country and in any court, including the supreme court; (2) the integration of the bar into a single class of legal practitioners known as advocates; (3) the prescription of a uniform qualification for the admission of persons to be advocates; (4) the division of advocates into senior advocates and other advocates based on merit; (5) the creation of autonomous bar councils, one for the whole of india and one for each state 3 following the recommendation of the all-india bar committee and the law commission, the bill recognises the continued existence of the system known as the dual system now prevailing in the high courts of calcutta and bombay, by making suitable provisions in that behalf it would, however, be open to the two high courts, if they so desire, to discontinue this system at any time 4 the bill, being a comprehensive measure, repeals the indian bar councils act, 1926, and all other laws on the subject , the notes on clauses explain, wherever necessary, the various provisions of the bill a k sen new delm; the 12th november, 1959 notes on clausesclause 3-this clause provides for the constitution of a bar council for each state, union territories being attached to the neighbouring states, on the lines recommended by the all-india bar committee a provision has, however, been made for reservation of certain seats for advocates practising on the original side of the calcutta and bombay high courts who will be in a minority this provision is based on section 4 (3) of the existing indian bar cowlcils act, 1926 :'1 clause 4-this clause provides for the establishment of an all-india bar council the composition of the· bar council is on the lines recommended by the all-india bar committee the all-india bar committee has suggested that each state bar council should send one representative to the all-india bar council and where there are more than one thousand advocates on the roll of a state bar council, it should be entitled to send one additional representative in view of a large number of persons having joined the legal profession in recent years and several states having become larger units on account of the recent reorganisation of states, the number of one thousand has been changed to three thousand cla1l8e 6-this clause prescribes the functions of a state bar council on the lines recommended by the all-india bar committee clause 7-this clause prescribes the functions of the all-india bar council the main functions of the all-india bar council will be to prepare and maintain a common roll of advocates and to exercise general supervision and control over state bar councils the law commission has deplored the deterioration of standards of legal education and has suggested that the all-india bar council should be given certain powers for improving such standards the all-india bar council has accordingly been empowered to recognise the universities whose degrees in law will be a qualification for enrolment as an advocate the all-india bar council will also lay down general standards of professional conduct and etiquette for advocates clause 9-this clause empowers the all-india bar council and a state bar council to constitute certain standing committees since the bar councils will be fairly large bodies and will not be in a position to meet often, it will be necessary tor them to function in committees clause 15-'l·his clause provides fol" the division of the bar into senior advocates and other advocates as recommended by the law commission the status of a senior advocate will be conferred by the supreme court or a high court on merit only a senior advocate will be prohibited from accepting certain kinds of minor legal work like the drafting of pleedings, notices, affidavits, etc a saving provision has been made in respect of the existing senior advocates of the supreme court who will continue to be designated as senior advocates clause 16-this clause requires a state bar council to prepare and maintain a roll of advocates for the state the roll will consist of two parts-the first part containing the names of senior advocates and the second part the names of other advocates entries in the roll of advocates will be made in accordance with seniority the clause lays down certain rules for determining such seniority clause 18-this clause provides for the preparation and maintenance of a common roll of advocates by the all-india bar council the common roll of advocates will comprise the entries made in all state rolls, and will include the names of advocates of the supreme court who are not entered on any state roll as in the case of the state roll, entries in the common roll will be made in accordance with seniority the clause lays down certain rules for determining such seniority clause 22-this clause prescribes the qualifications for admission to the legal profession in order to be eligible for admission to the legal profession a person must be a citizen of india foreigners may be admitted on reciprocal basis the minimum educational qualifications are a bachelor's degree in arts, science or commerce followed by a degree in law from any indian university, or any foreign qualification in law which is recognised by the all-india bor council a candidate for admission to the legal profession will also have to undergo a course of practical training and pass an exgmination in practical subjects provision has been made for exemption from the practical test of persons who by reason of their legal training should not be subjected to such a test existing vakils, pleaders and attorneys who are law graduates, or who are not law graduates but are entitled to be enrolled as advocates of a high court can be admitted as advocates if they apply for such enrolment within one year from the commencement of the new law clause 24-this clause provides that an application for admission as an advocate made to a state bar council shall be disposed of by the enrolment committee of that bar council where an enrolment committee proposes to refuse an application for enrolment, it must consult the all-india bar council clause 28-every advocate entered in the common roll will be entitled to practise in all courts, including the supreme court, and before all guthorities and persons throughout the territories to which the new law extends thus the common roll will provide a unified bar for the whole of india clause 29-this clause empowersthe calcutta and bombay high courts to admit attorneys on its roll under the bill, the dual system prevailing on the original side of each of these high courts will continue until the high court itself decides to abolish it clause 32 (2) empowers each of these high courts to make rules for continuing the dual system clause 31-this clause provides that no person other than an advocate enrolled under the new law shall be entitled to practise the rights of existing legal practitioners who ere not enrolled as advocates under the bill are, however, preserved by clause 49 clause 33-this clause provides that all cases of professional or other misconduct shall be disposed of by the disciplinary committee of the state bar council concerned clause 35-this clause provides for an appeal to the all-india bar council from any order made by the disciplinary committee of a state bar council in any disciplinary proceeding clause 42-this clause enjoins upon every state bar council to remit at the end of every financial year to the all-india bar council a part of the enrolment fees realised by it this will provide the necessary funds to the all-india bar council for performing its functions under the bill -clause 43-this clause provides that subjects of any foreign country, which discriminates against the citizens of india in the matter of legal practice, shall not be entitled to practise in india it also empowers the all-india bar council to lay down conditions subject to which foreign qualifications may be recognised for enrolment as an advocate clause 46-this clause repeals certain enactments such repeal has necessarily to take effect by stages in accordance with the dates on which the corresponding provisions of the bill come into force clause 47-this clause makes provision for election to 3 state bar council constituted for the first time this provision is necessary because, until a bar council is constituted, the roll of advocates c8nn it be prepared and until such roll is prepared, such advocates cannot elect members to a state bar council clause 48-this clause fixes the term of office of members of the all-india bar council and a state bar council constituted for the first time the term fixed is a short period of two years which will be the transitional period during which steps will be taken to elect the regular bar councils in accordance with the provisions of the bill r ~·· •• i clause 49-this clause saves the rights of certain existing legal practitioners who will continue to be regulated by the existing law clause 50-under this clause, a barrister of england may be enrolled as an advocate during a transitional period of five years 8!1 recommended by the all india bar committee memorandum regarding delegated legislationclauses 14, 26, 32 and 45 of the bill confer on certain authorities the power to make rules clause 14 empowers the all-india bar council and a state bar council to make rules for carrying out the provisions of chapter ii the rules will relate to the procedure to be followed at election of members of the bar council, the filling of casual vacancies, summoning and holding of meetings of the bar council, etc under clause 26 a state bar council is empowered to make rules prescribing the course of practical training in law and the examination to be passed after such training, the form in which an application for enrolment as an advocate may be made, the conditions subject to which a person may be admitted as an advocate and the instalments in wh~ch the enrolment fee may be paid clause 32 empowers a high court to make rules prescribing the conditions subject to which an advocate shall be permitted to practise in the high court and the courts subordinate thereto in addition, the calcutta and bombay high courts, where the dual system prevails, are empowered to make rules providing for the qualification and admission of attorneys, the functions of such attorneys and the persons who shall be entitled to plead and to act in the high court in the exercise of its original jurisdiction clause 45 confers a general rule making power on the all-india bar council this clause empowers the all-india bar council to make rules prescribing the standards of professional conduct and etiquette, the standards of legal education, the foreign qualifications in law which illgy be recognised, the procedure which may be followed by the disciplinary committee of a state bar council and by its own disciplinary committee, etc 2 the matters on which rules can be made are generally matters of procedure or detail the delegation of legislative power is, therefore, of a normal character annexure extracts -rom the states reorganisation act, 1956(37 of 1956) - - - - - - 53 (1) the high court for a new state shall have the like powers power to io approve, admit, enrol, remove and suspend advocates and attor- :~~ate, neyll, and to make rules with respect to advocates and attorneys as etc are, under the law in force immediately before the appointed day, exerciseable by the high court for the corresponding state (2) the right of eudience in the high court for a new state shall be regulated in accordance with the like principles as, immediately before the appointed day, are in force with respect to the right of audience in the high court for the corresponding state: provided that, subject "1;0 any rule made or direction given by the high court for a new state in exercise of the power conferred by this section, any person who, immediately before the appointed day, is an advocate entitled to practise, or an attorney entitled to act in any such high court or judicial commissioner's court as may be specified in this behalf by the chief justice of the high court for the new state, shall be recognised as an advorote or an attorney entitled to practise or to act, as the case may be, in the high court for the new state - - - - - - a billto amend and consolidate the law relating to legal practitioners and to provide for the constitution of bar councils and an au-india bar (shri asoke k sen, minister of law) gipd-lsl-l166 (8) l5-14-ii-s9- 19so | Parliament_bills | a68a4253-3ad6-53f0-a425-fc022f87955b |
bill no 163 of 2014 the commercial crop workers (welfare) bill, 2014 by shri kodikunnil suresh, mp a billto provide for certain welfare measures for commercial crop workers and for matters connected therewithbe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—1 (1) this act may be called the commercial crop workers (welfare) act, 2014short title and extent(2) it extends to the whole of india2 in this act, unless the context otherwise requires,—definitions5(i) "appropriate government" means in the case of a state, the government ofthat state and in all other cases, the central government;(ii) "commercial crop" includes rubber, coffee, tea, cashew, spices, cardamomand such other crops as the central government may notify under section 4;(iii) "prescribed" means prescribed by rules made under the act; and(iv) "commercial crop worker" means any person engaged in any work relatingto commercial crop including its cultivation and harvesting and who receives wages, either in cash or in kind or partly in cash and partly in kind, for that workfacilities toworkers53 the appropriate government shall provide the following facilities to the commercialcrop workers:—(i) dwelling units of reasonable area at subsidized cost; (ii) water, electricity connection and such other basic amenities, as may beprescribed, at subsidized rates;10(iii) old age pension after completing sixty years of age at the rate of rupeesthree thousand per month;(iv) disability allowance at the rate of rupees three thousand per month in casea worker becomes incapacitated during the work;(v) free healthcare facilities to workers and their families;15(vi) free educational facilities to the children of the workers upto twelfthstandard; and(vii) free life insurance cover of rupees one lakh to cover cases of death orpermanent physical disability of workers4 the central government may, in consultation with concerned state government, notify a crop as a commercial crop in that state for the purposes of this actcentral government to notify a commercial crop205 the central government shall, after due appropriation made by parliament by law in this behalf, provide adequate funds to the state governments for carrying out the purposes of this actcentral government to provide funds6 the provisions of this act shall be in addition to, and not in derogation of, any other law for the time being in forceprovisions of the act to be in addition to other laws25power to make rules7 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act30(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsa large number of workers engaged in commercial crops sector toil hard for long hours for abundant growth of commercial crops however, their living conditions are miserable and there is no scheme for their welfare it is, therefore, essential that steps are taken for improvement of their living conditions by enacting an appropriate law aimed at their overall welfareit is, accordingly, proposed to provide certain basic facilities to commercial crops workershence this billnew delhi;kodikunnil sureshnovember 12, 2014 financial memorandumclause 3 of the bill provides that the appropriate government shall provide certain facilities to the commercial crop workers clause 5 provides for payment of adequate funds to the states for carrying out the purposes of the act while some of the expenditure shall be borne out of the consolidated funds of the respective states, the central government shall also provide adequate funds to the states for the purposes of this bill moreover, the expenditure in respect of union territories shall be borne out of the consolidated fund of india the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that a sum of rupees five hundred crore will be involved as recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure of about rupees one thousand crore is also likely to be involved memorandum regarding delegated legislationclause 7 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for certain welfare measures for commercial crop workers and for matters connected therewith————(shri kodikunnil suresh, mp)gmgipmrnd—2875ls(s3)—03-12-2014 | Parliament_bills | 090cb507-6bcd-5d74-8d94-68e66b50d0a3 |
(d) to institute, if necessary, disciplinary proceedings against _ officers of and above the rank of deputy secretary of the society: provided that the final decision on the basis of the disciplinary proceedings so instituted shall be taken— (i) in the case of the secretary-general of the society, with the previous approval of the president; (wi) in other cases, with the previous approval of the managing body, (2) the powers and functions of the vice-chairman shall be,— 10 (a) to exercise the powers and perform the functions conferred on the chairman under sub-section (/) or delegated to him under sub-section (3), in the absence of the chairman on leave or on tour abroad or for any other similar reasons; 15 (b) to act as ex officio member in all the committees or sub-committees appointed by the managing body (3) the chairman and the vice-chairman shall, in addition to 20 the powers exercisable by them under sub-sections (/) and (2), exercise such other financial and administrative powers as may be delegated to them by the managing body in accordance with rules made by it under section 5 4k (1) if, at any time, the president is of opinion— (a) that there has been gross failure in the management of the affairs of the society by the managing body; or (b) that the managing body is acting in a manner which 2d is prejudicial to carrying out the objectives of the society, the president may, by order in writing, supersede the managing body for such period, not exceeding six months, as may be specified in the order: 30 provided that before issuing an order under this sub-section, the president shall give a reasonable opportunity to the managing body to show cause why it should not be superseded and shall consider the explanations and objections, if any, of the managing body 35 (2) upon the issue of an order under sub-section (/) superseding the managing body,— (a) all the members of the managing body shall, as from the date of supersession, vacate their offices as such; (b) all the powers, functions and duties which may, under the provisions of this act or the rules made thereunder, be exercised or discharged by or on behalf of the managing body, shall, until the managing body is re-constituted, be exercised and discharged by such person or body of persons as the president may appoint in this behalf, powers of the president to supersede the managing bodyprovided that the president may, at any time before the expiration of the period of supersession, whether as originally specified under sub-section (1) or extended under this sub-section, take such steps as are hecessary to re-constitute the managing body in accordance with the provisions of section 4b", (1) thereof and— 3 section ® of the principal act shall be re-numbered as sub-section amendment of section 5, (a) in sub-section (/) as so re-numbered,— (1) in the opening portion, for the words "subject to the condition of previous publication", the words "with the previous approval of the president" shall be substituted; (i) for clause (d), the following clause shall be substituted, namely: - lr tpr fore "(@) the procedure of election of members by state branch committees;"; (iti) for clauses (ee) and (f), the following clauses shall be substituted, namely: - "(f) the powers exercisable by the managing body in supervising the activities of state branch committees; (g) delegation of financial and administrative powers to the chairman ang the vice-chairman, jody; (h) disqualifications for membership of the managing (7) the term of office and conditions of service of the secretary-general and the treasurep and other officers of the society; (j) the tegulation of the procedure generally of the society and managing body"; p (b) after sub-section (1) as so rée-numbered, the following subsection shall be inserted, ramely;— 10 15 20 25 304 in section 12 of the principal act, the words "to regulate its own amendprocedure and constitution," shall be omitted ment of 5 (1) the indian red cross society gece ordinance, 1992 ds hereby zepealed ose @) 'noewithstaniting such tepeal, anything done or any action taken and under the principal act, as 'by the said ordinance, shall be 'v8 pra n dene ok seken eatar sy wpaaibal et as amended section 12, statement of objects and reasonsthe indian red cross society act, 1920 governs the functioning of red cross society all over the country the working of the act during the past 70 years has shown many loopholes the aét does not contain sufficient provisions relating to appoiniment of president of the society, composition of the managing body, appointment of secretary-general and treasurer 'the entire management structure _ has been left to be decided by the managing body by rules made by it as a result, even the president and chairman of the society are unable to exercise proper supervision and control, on account of internal wranglings, the society has not been able to discharge the statutory tesponsibilities like holding the annual general meeting, passing of annual accounts and approval of the budget, it has also not been possible to appoint a regular secretary-general in view of several litigations, 2 the indian req cross society (amendment) ordinance, 1992 was, accordingly, promulgated by the president on 23rd day of january, 1992 to correct the above-mentioned distortions and to amend the act surtably to plug loopholes therein, so that the affairs of the society are managed and regulated properly to achieve the objectives for which the society was established, the ordinance made provasions relating to com- position of the managing body and provided that the managing body existing immediately before the promulgation of the ordinance shall cease to exist and a new managing body be re-constituted within a period of six months from the date of the ordinance provisions were also made tor empowering the managing body to appoint a secretary-general and @ 'ireasurer of the society and laid-down their conditions of service in the rules to be made by it it also provided for delegation of financial and administrative powers to the chairman and vice-chairman, laying down the qualifications ang disqualifications of the members of the managing body it also empowered the president of the society to supersede the managing body if there is gross failure in the management of the affairs of the society or in other cases where the managing body acts in a manner which is prejudicial to carrying out the objectives of the society 3 the bill seeks to replace the said ordinance new dewuy; m l, fotedar, the 19th february, 1992, memorandum regarding delegated legislationclause 2 of the bill seeks to insery new sections 4a to 4e in the indian red cross society act, 1920 section 4b provides that twelve members to be elected by the state branch committees of the society for a term of two years shall be elected in accordance with the rules to be made by the managing body of the society under section 5 of the act section 4c provides that the term of office and the conditions of service of the secretary-general and the treasurer of the society © shall be regulated by the managing body in accordance with the rules made under section 5 the said conditions of service can also be varied by rules made by the managing body section 4d provides that the chairman and vice-chairman shall exercise certain financial and ad- 'ministrative powers which may be delegated to them by the managing body in accordance with rules made by it under section 5 section 4e empowers the president of the society to supersede the managing body for such period, not exceeding six months, as he may specify by order 2 the aforesaid matters are matters of detail and it is not possible to make provision in that behalf in the bill the rules to be made by the managing body are required to be laid before parliament the delegation of legislative powers is, therefore, of a normal character annexure extracts: from: the inpran, rep cross, sociery ac, 1920 (15 or 1920) ae power to 5, the managing' body may, subject to: the condition' of previous: make publication, make' rules for' the' management, functions, contror and' pro: tules cedure of the society, the rules' may provide: among' other mattets for the' following, namely: - eo cd & (d) representationon the managing body of state branch conimittees» and affiliated societies and_ bodies: a ae % (ee) the powers exercisable by the managing body in supervis+ ing the activities of branch committees; (f): the-regulation of? the: precedure: generally of the: society and managitig body: powereot 12, subject to the provisions of rules made under section 5 and the branch powers of supervision exercisable by the managing body thereunder, comeach branch comimittee shall have all power to regulate its own promittees cedure and constitution, to receive gifts and expend all monies received by it for its purposes, either directly or through other societies or bodies oe 2 + | Parliament_bills | 0249a3c0-e345-50d8-ba66-335e1adb76d6 |
the constitution (ninth amendment) bill, 1960(as introduced in lok sabha) 55 m of law- 1 (as introduced in lok sabira) a billjutther to amend the constitution of india to give effect to the ttansfe-r of ce-rtain temtories to paki8tan in putsuance of the agreements enteted into between the governments of india and pakistan be it enacted by parliament in the eleventh year of the republic of india as follows:-1 this act m'ay be called the constitution (ninth amendment) short title act, 1960 s 2 in this act,-de8nidons 10 (a) "appointed day" means such date as the central government may, by notification in the official gazette, appoint as the date for the transfer of territories to pakistan in pursuance of the indo-pakistan agreements, after causing the territories to be so transferred and referred to in the first schedule demarcated for the purpose, and different dates may be appointed for the transfer of such territories from different states and from the union territory of tripura; (b) "indo-pakistan agreements" mean the agreements dated is the 10th day of september, 1958, the 23rd day of october, 1959 and the 11th day of january, 1960, entered into between the governments of india and pakistan, the relevant extracts of which are set out in the second schedule; (c) "transferred territory" means so much of the territories comprised in the indo-pakistan agreements and referred to in the first schedule as are demarcated for the purpose of being transferred to pakistan in pursuance of the said agreements 3 as from the appointed day, in the first schedule to the consti- 5 tution,-amendment of the first schedule to the constitution (a) in the paragraph relating to the territories of the state of assam, the words, brackets and figures "and the territories referred to in part i of the first schedule to the constitution (ninth amendment) act, 1960" shall be added at the end; 10 (b) in the paragraph relating to the territories of the state of punjab, the words, brackets and figures "but excluding the territories referred to in part ii of the first schedule to the constitution (nijlth amendment) act, 1960" shall be added at the end; 15 (c) in the paragraph relating to the territories of the state of west bengal, the words, brackets and figures "but excluding the territories referred to in part iii of the first schedule to the constitut'on (ninth amendment) act, 1960" shall be added at the end; 20 (d) in the paragraph relating to the extent of the union territory of tripura, the words, brackets and figures "but excluding the territories referred to in part iv of the first schedule to the constitution (ninth amendment) act, 1960" shall be added at the end 25 the first schedule [see sections 2 (a), 2 (c) and 3]part i the transferred territory in relation to item (7) of paragraph 2 of the agreement dated the 10th day of september, 1958, and 30 item (i) of paragraph 6 of the agreement dated the 23rd day of october, 1959;' part ii the transferred territory in relation to item (i) and item (iv) of paragraph 1 of the agreement dated the 11th day of january, 1960 35 part iii the transferred territory in relation to item (~, item (5) and item (10) of paragraph 2 of the agreement dated the 10th day of september, 1958, and paragraph 4 of the agreement dated the 23rd1it day of october, 1959 40 the transferred territory in relation to item (8) of paragraph 2 of the rgreement dared the 10th liay of september, 1958 the second schedule[see section 2 (b) ] 5 1 extracts from the note containing the agreement dated the 10th day of september, 1958 - - - - - 2 as a result of the discussions, the following agreements were 10 arrived at:-15 20 30 35 - - - (3) berubari union no 12 this will be so divided as to give half the area to pakistan, the other half adjacent to india being retained by india the division of berubari union no 12 will be horizontal, starting from the north-east corner of debiganj thana the division should be made in such a manner that the cooch behar enclaves between pachagar thana of east pakistan and berubari union no 12 of jalpaiguri thana of west bengal will remain connected as at present with indian territory and will remain with india the cooch behar enclaves lower down between boda thana of east pakistan and berubari union no 12 will be exchanged along with the general exchange of enclaves and will go to pakistan - - - - - (5) 24 parganas-khulna } b d d' t oun ary ispu es 24 parganas-j e8bote it is agreed that the mean of the two respective claims of india and pakistan should be adopted, taking the river as a guide, as far as possible, in the ease of the latter dispute (ichhamati river) - - - - - (7) piyain and surma river regions to be demarcated in accordance with the relevant notifications, cadastral survey maps and, if necessary, record of rights whatever the result of this demarcation might be, the nationals of both the governments to have the facility of navigation on both these rivers (8) government of india agree to give in perpetual right to pakistan the land belonging to tripura state to the west of the - - - (sd) m j desai, commonwealth secretary, ministry of external affairs, 10 government of india railway line as well as the land appurtenant to the railway line at bhagalpur " - - - - - (10) exchange of old cooch behar enclaves in pakistan and pakistan enclaves in india without claim to compensation for 5 extra area going to pakistan, is agreed to - - (sd) m s a baig, foreign secretary, ministry of foreign affairs & commonwealth relations, government of pakistan new delhi, the septi!:mber 10, 1958 2 extracts from agreement entitled "agreed decisions and procedures to end disputes and incidents along the lnoo-east ispakistan border areas" dated the 23rd day 011' octobell, 1959 - - - - - 4 west bengal-east pakistan boundary over 1200 miles of this boundary have already been demarcated as regards the boundary between west bengal 20 and east pakistan in the areas of mahananda, burung and karatoa rivers, it was agreed that demarcation will be made in accordance with the latest cadastral survey maps supported by relevant notification']and record-of-rights - - - - - 6 assam-east pakistan boundary - - - - - (i) the dispute concerning bagge award iii has been settled by adopting the following rational boundary in the patharia forest reserve region: 30 from a po;nt marked x (h522558) along the radcliffe line ba on the old patharia reserve boundary as shown in the topographical map sheet no 83d/5, the boundary line shall run in close proximity and parallel to the cart road to its south to a point a (h531554); thence in a southerly 3s direction up the spur and along the ridge to a hill top marked b (h523529); thence in a south-easterly direction along the ridge down the spur across a stream to a hill top marked c (h532523); thence in a southerly direction to a point d (h530517); thence in a south-westerly direction to a 40 flat top e (h523507); thence in a southerly direction to a pouijt f (h524500); thence in a south -easterly direction in a straight line to the midstream point of the gandhai nala marked g (h540494); thence in south-westerly direction up the midstream of gandhai nala to a point h (h533482); thence in a south-westerly direction up a spur and along thexidge to a 5 point i (h517460) j thence in a southerly direction to a point on the ridge marked j (h518455); thence in a south-westerly direction along the ridge to a point height 364 then continues along the same direction along the same ridge to a point marked k (h500428); thence in a south and south-westerly 10 direction along the same ridge to a point marked l (h496420); thence in a south-easterly direction along the same ridge to a point marked m (h499417); thence in a south-westerly direction along the ridge to a point on the bridle path with a height 587; then up the spur to the hill top marked is n (h487393); then in a south-easterly and southerly direction along the ridge to the hill top with height 692; thence in a southerly direction down the spur to a point on buracherra marked 0 (h484344); thence in a south-westerly direction up the spur along the ridge to the trigonometrical survey 20 station with height 690; thence in a southerly direction along the ridge to a point height 490 (h473292); thence in a straight line due south to a point on the eastern boundary sf the patharia reserve forest marked y (h473263); along the radclifte line ba 2s the line described above has been plotted on two copies of topographical map sheets nos 83d!5, 83d/6 and 83d/2 the technical-experts responsible for the ground demarcation will have the authority to make minor adjustments in order to make the boundary alignment agree with the physical 30 features as described ' ! the losses and gains to either coudtry as a result of these adjustments with respect to the line marked on the map will be balanced by the technical experts - - - - - sd/- (m j desai) commonwealth secretartl, ministry of e~etnal affair •• new delhi 3s sd/- (j g kharas) acting foreign secretary, miniat", of foreign affairs and commonwealth relations, karachi 40 nzw delhi; 'ocrober 23, 1959 3 extracts from the agreement entitled "agreed decisions and procedures to end disputes and incidents along the indo-west pakistan border areas", dated the 11th day of· january, 1960"1 west pakistan-punjab bordet-of the total of 325 miles of the border in this sector, demarcation has been completed along 5 ~ut 252 miles about 73 miles of the border has not yet been qemarcated due to differences between the governments of india and pakistan regarding interpretation of the decision and award of the pulljab boundary commission presented by sir cyril radcliffe as chairman of the commission these differences have been settled 10 along the lines given below in a spirit of accommodation: (i) theh sarja mar;a, rakh hardit singh and pathanke (amritsar-lahore bordet) -the governments of india and pakistan agree that the boundary between west pakistan and india in this region should follow the boundary between the tehsils of 15 lahore and kasur as laid down under punjab government notification no 2183-:-e, dated 2nd june, 1939 these three villages will in consequence, fall within the territorial jurisdiction of the government of pakistan - - - - 20 (tv) suleimanke (ferozepur-mcmtgomety border) -th'~overnments of india and pakistan agree to adjust the dilltrict boundaries in this region as specified in the attached schedule and as shown in the map appended thereto as annexure l - - _ (sd) m j desai, commoowealth·secititci,y, ministry of external affairs, ~vern~tofi~i~ (set) j g kharas, joint secretary, ministry of foreign af!ai,, and commonwealth relations, government of pakistan 30 new delm; january 11,' 1960 statement of objects and reasonsagreements between the governments of india and pakistan dated 10th september, 1958, 23xd october, 1959, and 11th january, 1960, settled certain boundary disputes between the governments of india and pakistan relating to the borders of the states of assam, punjab and west bengal, and the union territory of tripura according to these agreements, certain territories are to be transferred to pakistan after demarcation in the light of the advisory opinion of the supreme court in special reference no 1 of 1959, it is proposed to amend the first schedule to the constitution under a law relatable to article 368 thereof to give effect to' the transfer of these territories new delhi; jaw aharlal nehru the mth december, 1960 16 financial memorandumthe bill may involve some expenditure from the consolidated fund of llidia on account of demarcation of boundaries between india and pakistan the demarcation, however, will be carried out by the existing officers of the government the amount of such expenditure is not likely to be substanti8ll and it is not possible to give any exact figure of the amount involved at this stage - • - • first schedule [articles 1 and 4] •name - - i the states territories - - - - 2 assam - the territories which immediately before the ~mmencement of this constituti<m were comprised in the province of assam, the khasi states and the assam tribal areas, but excluding the territories specified in the schedule to the assam - i (alteration of boundaries) act, 1951 - - - - - - 11 punjab - - the territories specified in section 11 of the states reorganisation act, 1956 - - - - - 14 west bengal the territories which immediately before the fommencement of this constitution were either ,comprised in the province of west bengal or ,were being administered! as if they fonned part pf that province and the territory of chander-~agore as defined in clause (c) of section 2 01 the chandernagore (merger) act, 1954 and also the territories specified in sub-section (1) of section 3 of the bihar and west bengal (transfer :of territories) act, 1956 ii the union territories n arne e:ctent - 4 tripura - - - - - - the territory which immediately before the commencement of this constitution was being administered as if it were a chief commissioner's province under the name of tripura - - - - - a billfurther to amend the constitution of india to give effect to the transfer of certain territories to pakistan in pursuance of the agreements entered into between the governments of india and pakistan the president has, in pursuance of clause (3) of article 117 of the consdtution of india, recommended to lot sabha the consideration of the bill m n kaul, sscretary (slarijafljaharlal nehru, minister of external affairs) | Parliament_bills | 8c065d3d-ed0d-54a0-b921-018d1b1ef897 |
for advocates and to visit and inspect universities on the directions of the bar council of india, and to constitute funds for establishing law libraries; (v) empower the state bar councils not to admit a person as an advocate on a state roll if he has been, dismissed or removed from any employment or office under the state on a charge involving moral turpitude; (vi) empower the supreme court of india to make rules for determining the persons who shall be entitled to plead before that court, : ' 2 the bill seeks to achieve the above objects new devnr; k vijaya bhaskara reddy the 27th jonuary, 1999, annexure extracts from the apvocates act, 1961(25 or 1961) & py % « 6 (1) the functions of a state bar council shall be— pa py (2) a state bar council may constitute one or more funds in the prescribed manner for the purpose of— ed + % ae 7 (1) the functions of the bar council of india shall be— (i) to recognise universities whose degree in law shall be a qualification for enrolment as an advocate and for that purpose to visit and inspect universities; ed ae (2) the bar council! of india may constitute one on more funds in the prescribed manner for the purpose of— ae ba 8 (1) the term of office of an elected member of a state bar council (other than an elected member thereof referred to in section 54) shall be five years from the date of publication of the result of his election (2) an outgoing member shall continue in office until the publication of the result of the election of his successor" 410a (1) the bar council of india shall meet at new belhi (2) a state bar council shall meet at its headquarters 24 (1) subject to the provisions of this act, and the rules made thereunder, a person shall be qualified to be admitted as an advocate on 4 state roll, if he fulfils the following conditions, namely: -— co functions of state bar councils functions of bar council of india term of office of members of state bar council transaction of business by bar councils and committees thereof persons who may be admitted as advoeates provided that where such person is a member of the scheduled castes or the scheduled tribes and produces a certificate to that effect from such authority as may be prescribed, the enrolment fee payable by him to the state bar council shall be one hundred and twenty-five rupees, enrolment (b) if he is convicted of an offence under the provisions of the untouchability (offences) act, 1955: provided that the disqualification for enrolment as aforesaid shall cease to have effect after a period of two years has elapsed) since his payment of part of enrol ment fees to 46 every state bar council shall, for each financial year commencing on or after the ist day of april, 1976, pay to the bar council of india a sum equivalent to twenty per cent of the total of the enrolment fees realised by it under this act during that year, before the thirtieth day of april of the succeeding financial year the bar couneil of india a % a saving, | Parliament_bills | 0ffc53e9-859b-5ee4-b2f5-cbe90e7c6c66 |
bill no 129 of 2015 the indian penal code (amendment) bill, 2015 by shrimati meenakashi lekhi, mp a billfurther to amend the indian penal code, 1860be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (1) this act may be called the indian penal code (amendment) act, 2015short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint2 in the indian penal code, 1860, for section 326a, the following section shall be substituted, namely:—substitution of new section for section 326avoluntarily causing grievous hurt by use of acid''326a whoever causes permanent or partial damage or deformity to, or burns or maims or disfigures or disables, any part or parts of the body of a person or causes grievous hurt by throwing acid on or by administering acid to that person, or by using any other means with the intention of causing or with the knowledge that he is likely to cause such injury or hurt, shall be punished with death" statement of objects and reasonsacid attack is a form of violent assault with the intention to disfigure, maim, torture or kill another person particularly women and has been a threat to the safety of women for long according to the national crime records bureau, in the decade 2001-2011, the crime rate against women had increased by 349 percent the national crime records bureau has also reported that there have been 225 acid attack cases between the years 2010 and 2012 it is unfortunate that despite the widespread incidence of acid attacks, there is no specific law to effectively deal with the issuethe poisons act, 1919 empowers the state government to regulate possession for sale and sale of any poison it also provides for imprisonment for a period upto one year and fine upto one thousand rupees for violation of the provisions of the act acid attack cases are treated as 'hurt' and 'grievous hurt' under the provisions of the indian penal code, 1860 eventually, the watershed criminal laws amendment in 2013 has recognised the acid attack as an heinous crime but a lot more has to be donedespite all this, the number of acid attacks in the country have not come down it is strongly felt that the punishment to offenders in acid attack cases should be raised to death penalty as is provided in case of murder in order to deter the offenders from committing the heinous crime of acid attackhence this billnew delhi;meenakashi lekhimarch 27, 2015 annexure extract from the indian penal code, 1860 (45 of 1860)''326a whoever causes permanent or partial damage or deformity to, or burns or maims or disfigures or disables, any part or parts of the body of a person or causes grievous hurt by throwing acid on or by administering acid to that person, or by using any other means with the intention of causing or with the knowledge that he is likely to cause such injury or hurt, shall be punished with death" provided that such fine shall be just and reasonable to meet the medical expenses of the treatment of the victim:provided further that any fine imposed under this section shall be paid to the victim———— a billfurther to amend the indian penal code, 1860————(shrimati meenakashi lekhi, mp)gmgipmrnd—295ls(s-3)—28042015 | Parliament_bills | 1c8668f8-c789-54e0-a9c7-44b59ba070bd |
bill no c of 2006 the adoption of children (regulation) bill, 2006 a billto regulate the adoption of children and for matters connected therewithbe it enacted by parliament in the fifty-seventh year of republic of india as follows:—1 (1) this act may be called the adoption of the children (regulation) act, 2006(2) (a) it extends to the whole of indiashort title, extent and commencement5(3) (b) it shall come into force at oncedefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state the government of that state and in all other cases the central government;(b) "child" means a person who has not attained the age eighteen years; (c) "prescribed" means prescribed by rules made under this act3 no person shall indulge in sale or purchase of a child in the countryno person to indulge in sale or purchase of children4 no organisation or institution shall indulge in any activity connected with either the taking or giving in adoption of children in the country except as provided in this actorganisations not indulge in activity related to adoption of children5 (1) the appropriate government shall set up a centre to be known as a centre for welfare, rehabilitation and adoption of children in each district of the country with such families and infrastructure as may be prescribedestablishment of centre for welfare, rehabilitation and adoption of children(2) the centre set up under sub-section (1) shall take over the custody of all the children from various organisations or institutions which are working in connection with the welfare rehabilitation and adoption of children in that districtprocedure for adoption of a child6 (1) whoever, desires to adopt a child shall apply to any centre for welfare, rehabilitation and adoption for adoption of a child and such centre shall, on being satisfied by the genuineness of the adopting person, allowed adoption of child in such manner as may be prescribed(2) any person who adopts a child shall inform the respective centre about the development and welfare of the adopted child from time-to-time until such child attains the age of eighteen years7 whoever violates the provisions of this act shall be punished with imprisonment for a term, which may extend to five years with and with a fine which may extend to fifty thousand rupeesoverriding effect of the act8 the provisions of this act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being or in any instrument having the force of law but save as aforesaid, the provisions of this act shall be in addition to and not in derogation of any other law for the time being applicable to the adoption of childrenpower to make rules9 the central government may, by notification in the official gazette, make rules for carrying out the provision of this act statement of objects and reasonsrecently several cases of sale of children have been reported in the country even an educator working with a noted ngo, run by a top police official was arrested on charge of facilitating the sale of children many non-government organizations and institutions set up for the purpose of welfare and rehabilitation of orphans and helpless children have also been reportedly involved in nefarious dealings in children for monetary gains there is no system of verifying the antecedents of persons who seek adoption of children the loopholes enable child trafficking in the name of adoption of children at present, there is no law to affectively tackle sale of children it is, therefore, to enact a law to regulate adoption of children and present sale of childrenthe bill seeks to achieve the above objectivesshobhana bhartia financial memorandumclause 5 of the bill provides for the setting up of a centre for welfare, rehabilitation and adoption of child in each district of the state the central government will bear expenditure incurred in respect of the union territories and the state governments will bear expenditure incurred in respect of states from their respective consolidated funds the bill, if enacted, will involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of about five crore rupees is likely to be involveda non-recurring expenditure of about ten lakh rupees is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purpose of the bill these rules will relate to matters of detail only the delegation of legislative power is, therefore, of a normal character————abillto regulate the adoption of children and for matters connected therewith————(shrimati shobhana bhartia, mp) | Parliament_bills | 306b197f-6280-5c75-b836-c2b05d2d7349 |
biji no 204 of 1980 11i's national security bill, 1980- b~ ,1, 'liz; tor ~""'e tielention in "lain cases and tor matters connected tht:rttrlllh ' itdn " "yp~t inthe ~y-first year of the republic of inma as fouows:-;~i ";1 (j}'ihii'acjti,be·callcdthe national security act, 1980 short title (2) it ~xt~nas to th" whole of india except the state of jammu and kashmir and ~ in this act, unless the context otherwise requires,-extent 5 definition& (q) ':wp{qpriate government" means, as respects a detention order ':0~'''y~ ~ntral government or a person detained under such order, • ~ ~qpy~~pt, and as respects a detention order made by a ,,sj~i;,oqyer-mc;ot or j>y an officer subordinate to a state government or 10 !el!pqcts ~ pt:il'~qn dc::tained under such order, the state government; (b) "detention order" means an order made under sect~n 3; (c) "foreigner" has the same meaning as in the foreigners act, 1946; 31 of 1946 (d) "person" includes a foreigner; (e) "state government", in relation to a union territory, meabs the administrator thereof s 3 (1) the central government or tke state government may,-(a) if satisfied with respect te any person that with a view to preventing him from actiag in any manner prejudicial to the defence of india, the relations of india with foreign powers, or the security of india, or power to make orden detaining certaia persons (b) if satisfied with respect to any foreigner that with a view to rep-10 lating his continued presence in india or with a view to malditg arransements for his expulsion from india, it is necessary so to do, make an order directing that such person be detained (2) the central government or the state government may, if satisfied with respect to any person that with a view to preventing him from actine in any is manner prejudicial to the security of the state or from acting in any manner prejudicial to the mailltegance of public order or from acting in any manner prejudicial to the maintenance of supplies and services essential to the cammunity it is necessary so to do, make an order directing that such person be detained explanation-for the !purposes of this sub-section, "acting in any manner 20 prejudicial to the maintenance of supplies and services essential to the community" does not include "acting in any manner prejudicial to the maintenance of supplies of commodities essential to the community" as defined in the explanation to subsection (1) of section 3 of the prevention of blackmarketing and maintenance of supplies of essential commodimes act, 1980, and accordingly, no order of 2s 7 of 1980 detention shall be made under this act on any ground on which an order of detention may be made under that act (3) if, having regard to the circumstances prevailing or likely to prevail in any area within the local limits of the jurisdiction of a district magistrate or a commissiner of police, the state government is satisfied that it is hlmrly 30 so to do it may, by order in writing, direct, that during such period as may be specified in the dreier, such district magistrate or conunissioner of police may also, if satisfied as provide,d in sub-section (2), exercise the powers codlirred by the said sub-section: provided that the period specifie" in an order made by the state g6ftrn 35 ment uoder this sub-section shall not, in the first instance, exceed three months, but the state government may, if satisfied as aforesaid that it is necessary so to do, amend such order to extend such· period from time to time by any period not exceeding three months at anyone time (4) when any order is made under this section by an ofiicer mentianed 40 in sub-sectioa (3), he shall forthwith report the fact t& the state ooverdment to which he is subordinate together with the grounda on ~ch the order baa been made and such other particulars 88, in his opidion, have a beariilg oa the matter, and no such order shall remain in farce for more than twe1vedaya after the making thereof unless, in the meantime, it has been approved by tho state 45 government: ~lovided that where under section 8 the groudds of detention are commumcated by the officer making the order after five days but not later than tell days ~ the date of deteution, this sub-section shall apply subject to the modifica?on that, for the words "twelve days", the words ''fifteen days" shall s be substituted (5) ~ any arder is made or approved by the state government under this section, the state government shall, within seven days, report the fact to the central government together with the grounds on which the order has been made and such other particulars as, in the opinion of the state govern-10 ment, have a bearing on the necessity for the order 4 a detention order may be executed ,at any }'ttace in india in the mannet' execution provided for the exe4'u'tion of warrants of arrest under the code of criminal of deten-procedure, 1973 tion orden 2 of 1974 5 every person in respect of whom a detention order has been made sha1l is be liable-power to reculate place and conditions of detention (a) to be detained in such place and under such conditions, indadidi conditions as to maintenance, cisdpllne and punishment for breaches of discipline, as the appropriate government may, by general or special order, specify; and 20 (b) to be removed {rom one place of detention to anothu place of dctenti('n, whether within the same stale or in another state, by ordor of the appropriate government: provided that no clrder shall be made by a state government under clause (b) for the removal of a person frem one state to another state except with the 25 consent of the government of that other state s no detentior order shall be invc:llid or inoperative merely hy reason-(0) that the person to be detained thereunder i~ ou~~ide the limits 0f the territorial jurisdiction of the government or officer making the oreier, or (b) tha: the place of detention of such per~n is llutside the said lin1its detention orders not to be invalid or inoperative on certain grounds powers in relation to abscondin,i perlons 7 (1) tf the central govcrnnwnt or the state gov::mnent or an officer mentioned in 9ub-section (3) of st'ction 3, as lihc cae;e may be, has reason to believe tha: a person in resp<,ct of whom a detention order has been made has absconded or is concealing himself so that the order cann0t be ex::cu'cd, that government or officer may-35 (a) make a report in writing of the fact to a metropolitan magistrate or a judicial magistrate of the lirst class having juri~dicti('n in 'he place where the said person ordinarily resides; (b) bv clrder notified in the official gazette direct the said person to appe~r bef~re such officer, at such place and within such period as may be specified in the order 4'l (2) upon the making of a report against alily ~son under clause (a) of _l ' (1) th provisions of sections 82 83, 84 :md r'i of the code of 5ul~~ct~o; ~ e 1973 shalt npplv in respect of liuch tx'rson and hie; pl"ot'lerty on~~ clero t' tre, rder 'made "l{7ains! him were a warrant i!lc;ul:d by the as if \:lie t~n ion 0 ,i f 4s magistrate (3) if any perso'n fails to cotnplywith dn order; tss,,;under"eliwe'''b~t; of s\1i~scciion (1 )he shall, \11l1~s be proves th'at'it'ws net ptaible1fcji:bim, comp]y therewith and that he had, withinth'e periotf' spetifted· ,ltli: die :-oiiiir informed the officer mentioned in the ordor of the reasod ,,·bist'ci •• re'· compiiaw;e therewith impossible and of his whel'qabol1ts, be punh:bable witk s imprisonment for a term which may exteoo toorte year, or ,'lib 1\iie~' or !with both let 17 (4) notwithstanding anytbing cootainedin the codc,of,crjmus~ prqqedw~, 1973, every offence under sub-section (3) shall be cognizable 8 (1) when a person is detained in pursuance of a detention or~~ t1ae'io authority making the order shad, as soon as may be, but ordinardy: n6t t8t~i tiiihfive days and in exceptional circumstances and· ft>r ftibiods to __ ~~ in writing, not later than ten days from the date of detention, coldidunica!o,1o laim the grounds on which the order has been ,made and shall afford him the earliest opportunity of making a representation against the order to t'lie ~propriate is government grooods of order of de ten· tion to crsclosed to persons atreeted by the order (2) nothing in sub-section (1) shall require the authority to disclose facts which it considers to be against the public interest to dlsclose 9 (1) the central government 8ild each state govei1ulledi sbaii, "laenever necessary, comtitute one or more advisory boards ,or tile ~ ~ ''this 20 act constitution of advisory boards (2) every such board shan consist of three persons who are, or baw been, or are qualified to be appointed as, judges of a high court, and such persons ~han be appointed by the appropriate government (1) the appropriate government shan appoint one of the members of the 2s advisory board who is, or has been, a judge of a high coulrt to be its chairman, and in the case of a union territory, the appointment to the advisory board of any person who is a judge of the high court of a stme shmi·be withi 8lc·previous approval of the state government concerned kferellce te advisory boards 10, save as otherwise expressly provided in this act, in every'icmrl 30 a detention order has been made under this act, the appropriate govel'ludcl1t shall, within three weeks from the date of detention of a person tinder' the order~ place before the advisory board constituted by it under section 9, the grounds on which the order has been made and the rcpresei1tation, if1any, made 'by the person affected by the order, and in case where the order 'hu been made by an 35 officer mentioned in suh-section (3) of section 3, also the report hy such officer under sub-section (4) of that section procedure of advisory boards~ 11 (1) the advisory board snall,after codsider~ the materials pla~ before it and, after calling for 'sucbfurtber information,ao it may deem il~s$ty from the appropriate government or from anypei'sonca11ecuor the l'~e ~ through the appropriate government or from the jpel'son coricerned,·· am it, :r~ any particular case, it cons~~e~ it es~ntia1 s9 to ~o or if _he peno~ coq~ ddsirel to be heard, after hearing him' in person, submit its report , to ··the apipmprtlte government within seven weeks from -the date of detediidft 1!jfitiie petscmtconcerned ,(2) the report of the advisory board <shall specify in a separate part there-s of the opinion of the advisory board as to whether or not'thereis' btiftlcieet :aue for'1lhe detention oftbe person concerned (3) wben dl,c;r~ is a difference of opinion among the members formidg the ad~s()ij ~rd, the opinion of the majority of such members sball be deemed ,to be the opinion of the board 10 (4) not~ lnl·tbis ilectlqn shall entitle any period against whom a cktqqtion om ;mcld made to appear by any legal practitiouerinany rnq,tt4lr "c;;on~, with the refqroace i to the advi~ board; 8lldthe proceedings of ·the mv,isl)q: board and its re'j>rt, excepting that part of the report in which the opinion of tho i atlvi&o&y board 4s specified, shall be confidc;ntial is lao (1) in any case where the advisory board has reported that 1bcse is, in ;action its opinion, sufficient cause for the detentiqn of a person, tbe approp{iate ,oo,!~~- ,upon th~ ment may confirm the detention order and continue the detention of the person ~~ i»[ concerned for such period as it thinks fit ~, -bow (2j in any cwie where the advisory board has reported that th~e is, in jts 20 opinion, no sufficient cause for the detention of a pedion, the appr@ategovernment shall revoke the detention order and cause the person concerned to be released forthwith u the maximum period (or which any person may be~~~xu, of any cietention order which hali been con1itmed, under sectiod12,aball,bc""'~od ", 26 month& fliclm1 the date of detention: de~, provided that nothinlz contained in this section shall affect the pp""'' , , appropriate government~ to revoke or modify the detontioo ordor at'liily'"" time 14 (1) without p'rejudice to the provisions of section 21 of the general revoca-10 of 1897 30 ciau'ses act, 1897, a detention order may, at any time, be,revohd-« mgdified,- ~:oll (a) ~otwithstanding that the order has been made by 8n officer men- arders, tioncd in sub-section (3) of section 3, by ;the state oovernment ,to which that officer is subordinate or by the central government; (b) notwithstanding that the order boas been made by a state goverjlment, by the central government 3s (2) the revocation or expiry of ~ detentio~ order shan not bar the making f f ' d tcntion order under section 3 against the same pe!sob lid ,ady c_ oa res;l c· f··j· h h f 'b facts have arisen 13ftcr the date 0 revocation or exptry ·00: -walle 'wile w ~re res· ffi' -i' - j, c i g vernment or a state gt'vernment or an 0 oer mentio_'rjd' ,iyv'" entra 0 - - 6a th t oh ~ -i-oil section (3) of section 3 as the case may be, is satfs ~ a ',u ~'\'~,~ " be made temporary , is (1) the appropriate government may, at any time, direct that any person ra&aue of detained in pursuance of a detention order may be released for any s~ :sed period either without condition's or upon such conditions specified in the direction as that person accepts, and may, at any time, cancel his release (2) in directing the release of any penon under sub~scction (l),thc is appropriate government may require him to enter into a bond with or without sureties for the due observance of the conditions specified in the direction (3) any person released under sub-section (1) shall surrender himself at the time and place, and to the authority, specified in the order directing his i'elease or cancelling his releas~, as the case may be 10 (4) h any person fails without sufficient cause to surrender himself in the manner specified in sub-5ection (l), he shall be punis41able with im~semntjdt for a term which may extend to two years, or with fine, or with both (5) h any person released under sub-section (1) fails to fulfil any of tbe codditions imposed upon him under the said sub·section or in the bond entered 15 ioto by him, the bond shall be declared to be forfeited :lnd any person bound thereby shan be liable to pay the penalty thereof protectlon 16 no !;uit or other legal proceeding shall lie aga1nst the central govern-of acti~d ment or a state government, and no suit, prosecution or other ie!!al proceeding •• ;:n r:th shad lie against any person, for anything in good faith done or intended to be 20 done in pursuance of this act act dot to have effect with respect to detentions under state laws 17 (1) nothing in this act shall apply or have any effect with respect to orders of detention, made under any state law, which are in force immediately before the commencement of the national security ordinance, 1980, and accord·· 11 of 1980 ingly every person in respect of whom an order of detention made under any 2s state law is in force immediately before such commencement shan be governedl with respect to such detention by the provisions of such state law or where) the state law under which such order of detention is made is an ordinance (hereinafter referred to as the state ordinance) promulgated by the governor 30 of that state and the state ordinance has been replaced-(i) before ~uch commencement, by an e1ulct!l1e'nt pas-scd by the lcgis':ature of that state,by such enactment: of (ii) after such commencement, by an enactmenf which is pas<;ed bv the legi'slature of that state and the application of which i!l confined to ordct!; of d~tention made before such commencement u'nder the statr 35 ordinance by !=uch enactment, a~ if this act had not been enacted (2) nothing in this section shall be deemed to bar the making under s~ction 3, of a detemidn order against any person referred to in s1ib-section (1) a~i' the detention order in force ill resnect of bim as aforc';rlid )mmediatelv hcfore 40 the commencement of the national sec~rity qrpimuu:e 1980, ceases to nave fffect for any reason whatsoever~ 11 of 1980 bplanation-for the purposes of this section, "state law" means any la pl'ovidine for preventive detention on all or auy of the grounds on which an order of detentiod may be made under sub-sectiod (2) of 8ictiog 3 and in force in any state immediately before the commencement of the said ordinance | 11 | of | 1980 ||-----------|-------|----------------------------------------|| 5 | | || 18 | (1) | the national security ordinance, 1980, || is | | || hereby | | || repealed | | || repeal | | || and | | || savida | | |(2) notwithstanding such repeal, anything done or any action taken uoder the said ordinance shall be deemed to have been done or taken under the corresponding provisions of this act, as if this act had come into force od the 23rd day of september, 1980, and, in particular, any reference made under 10 section 10 of the said ordinance and pending before any advisory board immediately before the date on which this act receives the assent of the president may continue to be dealt with by that board after that date as if such board had been constituted under section 9 of tbis act in the prevailing situation of communal disharmony, social tensions, extren1ist activities, inctu'strial unrest and' increasing tei;dency on the part of various interested parties to engineer agitation on di1ferent issue~ it ms considered necessary that the law and' order situation in the, country is tackled in a most determined and effective way~ the ajatj!soeial and anti-national elements including secessionists, commaoel a'u¢ pi'd-ocaste elements and also other elements who adversely idflaeee d' direct· the services essential to the community pose a grave eb'al-, mp' to the lawful authority and sometimes even hold the ~ to'ramtom 2 considering the complexity and nature of tile problems, particularly in respect of defence, security, public order and services essential to the community, it is the considered view of the government that the administration would be greatly handicapped in dealing effectively with the same in the absence of powers of preventive detention the national security ordinance, 1980, was, therefore, promulgated by the president on the 22nd september, 1980 3 subject to a modification, the bill seeks to replace the aforesaid ordinance the modification relates to the composition of advisory boards, and is for providing that the chairman of an advisory board shall be a person who is or has been, a judge of a high court and the other members of the advisory board may be persons who are, or have been, or are qualified to be appointed as, judges of a high court new delhi; the 26th novembet, 1980, zail singh recommendation of the president under article 117 of the constitution of india[copy of letter no 1i/15012/21180-is (do ii) dated the 11th november, 1980 from giani zail singh, minister of home affairs to the secretary, lok sabha] the president having been informed of the subject matter of the national security bill, 1980 recommends under clause (3) of article 117 of the constitution of india, tbe consideration of the bi1l in lok sabha financial memorandumunder clause 5 (a) of the bill, the central government has power to regulate the conditions of det~ntion of persons detained in purs'u-ance of an order of the central government clause 9 (1) of the bill provides, inter alia, for the constitution of advisory boards by the central c'rovernment 2 in the case of persons detained in pursuance of orders made by the central government, the expenditure in respect of facilities to such persons and the expenditure in conn~tion with the advisory boards will have to be met by the central government the actual expenditure in respect of facilities to detenus will depend upon various contingencies su':h as the nurnber of persons who may be detained in purs'uance of orders issued i:y th~ central government, the naturt of fac:ilities that may be provided fof under the rules, etc, and it is not pc)s3ibl~ to visualise at this stage the quantum of s,uch e:,c,jprldituj"e some expencllure of a rc':::urrirg nature will have to be incuned in connf'ction wi1h the aclvis~)r,v boi'rc:s and it is not possible at this stage if) make an accurate estimate of the expenditure which may be involved 3 the provision-; of the bill 0(1 not involve any other expenditure of a re('urring or non-recurring nature memorandum regarding delegated legislationclause 5 (a) of the bill provides that every person in respect of whom a detention order has been made shall be liable to be detained in such place and under such conditions, including conditions as to maintenance, dis=:ipline anj punishment for breaches of discipline, as the appropriate government may by general or special order, specify 2 the matters to be specified in such orders are matters of detail and it is not practicable to provide for them in the bill the delegation of legislative power is, therefore, of a normal character memorandum indicating the modifications contairned in the bill to replace the national security ordinance, 1980c:ause 9 'of the bill relating to constitution of advisory boards corresponds to section 9 of the national security ordinance, 1980 according to sub-sections (2) and (3) of section 9 of the said ordinance, the constitution of every advisory board has to be in accordance with the recommendalons of the chief justi::e of the appropriate high court and the chairman of an advisory board has to be a judge of an appropriate high court and the other members shall be serving or retired judges of any high court sub-clauses (2) and (3) of clause 9 of the bill modify these provisions under these sub-clauses, the members of an advisory board have to be appointed by the appropriate government the chairman of ~n ac1v;s0r y board has to be a person who i!', or haf: bepn, a judgr of n high court while the remaining- two members may be persons who are or have bl'!en or are cfualified to he aqpointed as, judges, of a high court a bill to provide for pr£ventivc detention in certain cases and for matters connected therewith (giani zail singh, minister of home affairs,) | Parliament_bills | 63830e41-0ae0-5441-9009-15faed0cda20 |
statement of objects and reasonsin india, with a male-dominated society, women constitute the most exploited and weaker sections of the community in the patriarchal set up as is in india, women have traditionally little, rather negligible, by way of property rights they have, so to say, no status of their own in their childhood they are wholly dependent on their parents or guardians, in their married life they depend on the sweet will, nay whims and fancies, of their husbands, in their widowhood they are just destitutes even afier 53 years of independence, the status of women is practically no better amongst the minorities, the tribals and rural masses, it is comparatively worse since status goes with property-rights, an effort needs to be made to confer property rights on the women folk, right from birth, and childhood the present legislation seeks to codify and confer specific property rights on women al various stages of their lives, namely, childhood, unmarried and married life and desertion or destitution so as to accord them a status and confer on them rights equal to their male counterparts, in true spirit of the "right to equality before the law" as enshrined in the 'constitution of india new dewnt; renuka chowdhury november 10, 2000 memorandum regarding delegated legislationclause 8 of the bill empowers the central government to frame tules for carrying out purpose of the bill as the rules will relate to matters of detail only, the delegation of egislative power is of a normal character | Parliament_bills | 9ebbeab8-aa6b-5e4a-82c7-e345cae04147 |
the 23rd november, 2012 bill no xxxiv of 2012 the sugarcane growers (remunerative price and welfare) bill, 2012 abillto provide for the remunerative price for the produce of the sugarcane growers, insurance of sugarcane crop free of cost and for their overall welfare and for matters connected therewith and incidental thereto be it enacted by the parliament in the sixty-third year of the republic of india as follows:—1 (1) this act may be called the sugarcane growers (remunerative price and welfare)act, 2012short title, extent and commencement5(2) it extends to the whole of indiain the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions(a) "sugarcane grower" means any person who cultivates sugarcane; and (b) "prescribed" means prescribed by rules made under this act3 (1) it shall be the duty of the central government to procure the entire sugarcane produced in the country through an agency to be set up for the purpose5(2) the central government shall fix the price of sugarcane every year after taking into consideration,—procurement of sugarcane and fixation of its remunerative price(i) the increase in the price of seeds, pesticides and fertilizers and other inputs; (ii) total investment of the sugarcane growers; and10(iii) such other factors as may be prescribedinsurance of sugarcane and its growers 4 the entire crop of sugarcane and its growers shall be compulsorily insured free of cost by the central government against natural calamities, fall in the yield of sugarcane, fall in the price of sugarcane and such other eventualities as may be prescribed155 (1) the central government shall set up a fund to be known as the sugarcane growers welfare fundsugarcane growers welfare fund(2) the central government and the state governments shall contribute to the fund in such ratio as may be prescribedutilisation of fund6 the sugarcane growers welfare fund shall be used for the following purposes, namely:—20(a) to provide financial assistance to sugarcane growers for purchasing sugarcane seeds, pesticides and fertilizers, and in case of low yields of sugarcane or loss of their crops due to rains, storms, floods, hailstorms and drought;(b) to pay compensation to the next of kin of sugarcane growers in the event of their death;(c) to pay life insurance premium on behalf of the sugarcane growers;25(d) to provide free health facilities for sugarcane growers and their families; (e) to provide assistance to the sugarcane growers in the event of disability; (f) to compensate the farmer(s) suitably in case as yield being less than estimated; and30(g) for such other purposes as may be prescribed by the central governmentpower to make rules7 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonssugarcane is a cash crop it is cultivated in various states in the country it is a crop of the whole year and it is one of the major materials to produce sugar the sugarcane growers are facing problems, as they are not getting remunerative price for their produce sugarcane growing has become a non-profitable agricultural activity due to increase in the prices of seeds, fertilizers and pesticides and other inputs and the prices of sugarcane produce have not increased in the same proportion there is demand the price of the sugarcane be fixed on the basis of cost of production and price of sugar to meet the demand that sufficient production of sugarcane is necessary it is possible, if, the growers get remunerative price for sugarcane sugarcane growers have to go for loans as the investment in the cultivation has gone up they are also not getting payment of their produce on time this has led to their indebtedness and when they are unable to repay loans, they take the extreme step of committing suicide or self immolations further, due to unremunerative price for sugarcane, the aggrieved sugarcane growers are forced to abandon sugarcane farming in favour of other crops resulting in decline in the growth of sugarcane productionthe government is required to provide remunerative price and also immediate relief to sugarcane growers in the event of natural calamities like storm, heavy rains, drought, hailstorm and flood so that sugarcane growers can feel respite there is an urgent need to enact a law, which can ensure governmental assistance to sugarcane growers in the event of fall in prices or damage to their crops therefore, setting up of a fund for sugarcane growers and provision of insurance scheme for them will prove to be beneficial an agency is also required to be set up by the central government to procure the sugarcane producethe bill, if enancted, will protect the interests and promote the welfare of the sugarcane growers in the country and will help growth of the sugarcane production in the country in a big wayhence this billshadi lal batra financial memorandumclause 3 of the bill provides for procurement of sugarcane from sugarcane growers by an agency to be set up by the central government and fixation of remunerative prices for sugarcane by the central government clause 4 provides for compulsory free insurance of sugarcane and its growers by the central government against natural calamities clause 5 of the bill provides for setting up of a sugarcane growers welfare fund to which the central government and the state governments shall contribute in such ratio, as may be prescribedthe bill, therefore, if enacted, would involve expenditure from the consolidated fund of india though, it is not possible to quantify the actual expenditure at this juncture, but it is estimated that a recurring expenditure of about rupees five thousand crore may be incurred per annuma non-incurring annual expenditure of about rupees one thousand crore is also likely to be incurred on it memorandum regarding delegated legislationclause 7 of the bill gives power to the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details only the delegation of legislative power is of normal character———— a billto provide for the remunerative price for the produce of the sugarcane growers, insurance of sugarcane crop free of cost and for their overall welfare and for matters connected therewith and incidental thereto————(shri shadi lal batra, mp) | Parliament_bills | 528f0fc7-4666-5210-97e7-81d72116114c |
bill no 136 of 2010 the judicial standards and accountability bill, 2010 a billto lay down judicial standards and provide for accountability of judges, and, establish credible and expedient mechanism for investigating into individual complaints for tnisbehaviour or incapacity of a judge of the supreme court or of a high court and to regulate the procedure for such investigation; and for the presentation of an address by parliament to the president in relation to proceeding for removal of a judge and for matters connected therewith or incidental thereto bg it enacted by parliament in the sixty-first year of the republic of india as follows:— chapter i preliminaryon such date as the central government may, by provided that different dates may be appointed for different provisions of this act and any reference in any such provision to the commencement of this act shall be construed as a reference to the coming into force of that provision definitions 2 in this act, unless the context otherwise requires,— (a) "assets" includes immovable and movable property; explanation—for the purposes of this clause,— (i) "immovable property" includes the land and any building or other structure attached to the land or permanently fastened to anything which is attached to the land, and tenancies, lease holds or any other interest in immovable property; 10 (i/) "movable property" includes any other property which is not immovable property as also corporeal and incorporeal property of every description and household goods and personal effects of the value of each item of more than fifty thousand rupees; (5) "chairman" means the chairman of the council of states; (c) "competent authority" means in relation to,— () the judge of the high court, the chief justice of that high court; (ii) the chief justice of the high court, the chief justice of india; (ii) the judge of the supreme court, the chief justice of india; (iv) the chief justice of india, the president of india; (d) "incapacity" means physical or mental incapacity which is, or is likely to be, of a permanent character; (e) "investigation committee" means the investigation committee constituted under section 22; (a "inquiry" means an inquiry for proof of misbehaviour or incapacity; (g) "judge" means a judge of the supreme court or of a high court and includes the chief justice of india and the chief justice of a high court; (a) "judicial standards" means the values of judicial life specified in section 3, and the schedule; () "liabilities" includes financial guarantees given and all loans raised from any bank, financial institution or any other source; (/) "misbehaviour" means,— (j conduct which brings dishonour or disrepute to the judiciary; or (ii) wilful or persistent failure to perform the duties of a judge; or (ii) wilful abuse of judicial office; or (iv) corruption or lack of integrity which includes delivering judgments for collateral or extraneous reasons, making demands for consideration in cash or kind for giving judgments or any other action on the part of the judge which has the effect of subverting the administration of justice; or (v) committing an offence involving moral turpitude; or (vi) failure to furnish the declaration of assets and liabilities in accordance with the provisions of this act; or (vil) wilfully giving false information in the declaration of assets and liabilities under this act; or (viii) wilful suppression of any material fact, whether such fact relates to a period before assumption of office, which would have bearing on his integrity; or (ix) wilful breach of judicial standards; (4) "notification" means a notification published in the official gazette: () "oversight committee" means the national judicial oversight committee established under section 17; " (m) "prescribed" means prescribed by rules made under this act; (n) "scrutiny panel" means a panel constituted under sub-section (/) or subsection (2) of section 11 for the scrutiny of complaints; (0) "speaker" means the speaker of the house of the people chapter ii15 judicial standards to be followed by judges3 (/) every judge shall continue to practice universally accepted values of judicial life as specified in the schedule to this act judicial standards, (2) in particular, and without prejudice to the generality of the foregoing provision, no judge shali— (a) contest the election to any office of a club, society or other association or hold such elective office except ina society or association connected with the law or any court; (6) have close assoication with individual members of the bar, particularly with those who practice in the same court in which he is a judge; (¢) permit any member of his immediate family (including spouse, son, daughter, son-in-law or daughter-in-law or any other close relative), who is a member of the bar, to appear before him or associated in any manner with a cause to be dealt with by him; (@) permit any member of his family, who is a member of the bar, to use the residence in which the judge actually resides or use other facilities provided to the judge, for professional work of such member; (e) hear and decide a matter in which a member of his family, or his close relative ora friend is concerned; (/) enter into public debate or express his views in public on political matters or 35 on matters which are pending or are likely to arise for judicial determination by him: provided that nothing contained in this clause shall apply to,— (i) the views expressed by a judge in his individual capacity on issues of public interest (other than as a judge) during discussion ia private forum or academic forum; (i) the views expressed by a judge relating to administration of court or its efficient functioning; (g) give interview, to the media in relation to any of his judgment delivered, or order made, or direction issued, by him, in any case adjudicated by him; (4) accept gifts or hospitality except from his relatives; (i) hear and decide a matter in which a company or society or trust in which he holds or any member of his family holds shares or interest, unless he has disclosed his such holding or interest, and no objection to his hearing and deciding the matter is raised; () speculate in securities or indulge in insider trading in securities; (k) engage, directly or indirectly, in trade or business, either by himself or in association with any other person: provided that the publication of a legal treatise or any activity in the nature of a hobby shall not be construed as trade or business for the purpose of this clause; (j seek any financial benefit in the form ofa perquisite or privilege attached to 10 his office unless it is clearly available or admissible; gn) hold membership in any organisation that practices invidious discrimination on the basis of religion or race or caste or sex or place of birth; (n) have bias in his judicial work or judgments on the basis of religion or race or caste or sex or place of birth explanation-—for the purposes of this sub-section, "relative" means— 15 (a spouse of the judge; (id brother or sister of the judge; gif brother or sister of the spouse of the judge; (iv) brother or sister of either of the parents of the judge; (¥) any lineal ascendant or descendant of the judge; (vi) any lineal ascendant or descendant of the spouse of the judge; (vii) spouse of the person referred to in clauses (if) to (vi) chapter iii declaration of assets and liabilities by judges4, (1) every judge shall make a declaration of his assets and liabilities in the manner as declaration of assets and provided by or under this act liabilities (2) a judge shall, within thirty days from the date on which he makes and subscribes an oath or affirmation to enter upon his office, furnish to the competent authority the information relating to— (a) the assets of which he, his spouse and his dependent children are, jointly or severally, owners or beneficiaries; (by his liabilities and that of his spouse and his dependent children (3) a judge holding his office as such, at the time of the commencement of this act, shall furnish information relating to such assets and liabilities, as referred to in sub-section (2) to 35 the competent authority within thirty days of the coming into force of this act (4) every judge shall file with the competent authority, on or before the 3 ist july of every year, an annual return of such assets and liabilities, as referred to in sub-section (2), as on the 31st march of that year (5) the information under sub-section (2) or sub-section (3) and annual return under sub-section (4) shall be furnished in such form and in such manner, as may be prescribed explanation—for the purposes of this section, "dependent children" means sons and daughters who have no separate means of earning and are wholly dependent on the judge for their livelihood making available document § the competent authority shali exhibit the document or information in relation to a declaration of assets and liabilities of judges,— or information (a) in the case of judges and chief justices of the high courts, on the website of the high court in which such judges and chief justice are serving; (b) in the case of judges of the supreme court and chief justice of india, on the website of the supreme court in relation to a declaration of assets and liabilities of judges on website, maintenance 6 the competent authority shail keep the documents or information forms containing of records the details of the assets and liabilities and other particulars in relation thereto filed by the judges in its safe custody for such period as may be decided by the oversight committee, 10 chapter iv making of complaintcomplaints 7, any person making an allegation of misbehaviour or incapacity in respect of a judge may file a complaint in this regard to the oversight committee 8 the complaint under section 7 shatl— 15 | manner | of ||--------------|-------|| making | of || complaint | || (a) | || be | || in | || such | || form | || and | || filed | || in | || such | || manner | || as | || may | || be | || prescribed; | || (b) | || set | || forth | || particulars | || of | || the | || misbehaviour | || or | || incapacity | || which | || is | || the | || subject | || matter | || of | || allegation; | |(c) be verified at the foot of the complaint by the complainant and shall specify, by reference to the numbered paragraphs of the complaint, what he verifies of his own knowledge and what he verifies upon information and shail refer to the source of the information 9, save as otherwise provided under this act, the oversight committee shall refer | reference | to ||--------------|--------|| scrutiny | panel |all such complaints to the appropriate scrutiny panel constituted under chapter v for scrutiny chapter v scrutiny panelconstitution of scrutiny panel 10 there sha!l be constituted a panel to be called "complaints scrutiny pane!" in the supreme court and in every high court to scrutinise the complaints against a judge received under this act composition 11, (/) the scrutiny panel in the supreme court shall consist of a former chief justice of india and two judges of the supreme court to be nominated by the chief justice of of scrutiny panel india (2) the scrutiny panel in every high court shall consist of a former chief justice of that high court and two judges of that high court to be nominated by the chief justice of 35 that high court functions of scrutiny panel 12 (2) ifthe scrutiny panel, after scrutiny of the complaint referred to it for scrutiny under section 9, and after making scrutiny of the complaint, as it deems appropriate, is satisfied that— (a) there are sufficient grounds for proceeding against the judge, it shail, after recording reasons therefor, submit a report on its findings to the oversight committee for making inquiry against the judge in accordance with the provisions of this act; (b) the complaint is frivolous or vexatious, or, is not made in good faith, or there are not sufficient grounds for inquiring into the complaint, or the complaint relates only to the merits of the judgment or a procedural order, and, then, it shall after recording reasons therefor submit a report on its findings to the oversight committee for not proceeding with the complaint and treating the matter as closed (2) the scrutiny panel shail submit its report under clause (a) or clause (b) of subsection (/), to the oversight committee in this behalf within a maximum period of three months from the date of receipt of the complaint from the oversight committee 13 save as otherwise provided in this act, the scrutiny panel shall have power to procedure of scrutiny panel regulate its own procedure in scrutinising the complaints referred to it for scrutiny under 10 section 9, power relating 14 the scrutiny panel shall, while scrutinising the complaints forwarded to it for scrutiny under section 9, have all the powers of a civil court trying a suit under the code of to scrutiny of complaints 5 of 1908 civil procedure, 1908 and in particular, in respect of the following matters, namely:— (a) summoning and enforcing the attendance of any person from any part of 1s india and examining him on oath; (4) requiring the discovery and production of any document; (c) receiving evidence on affidavits; (d) requisitioning any public record or copy thereof from any court or office; (e) issuing commissions for the examination of witnesses or other documents; and (f any other matter which may be prescribed, 18 (/) the chief justice of india shall, determine the nature and categories of the officers and other employees required to assist the scrutiny panel referred to in sub-section (/) of provision for officers and other emptoysection 11 in the discharge of its functions and provide the scrutiny panel with such officers and other employees as he may think fit ees for scrutiny panel (2) the chief justice of the high court shall, determine the nature and categories of the officers and other employees required to assist the scrutiny panel referred to in sub-section (2) of section | | in the discharge of its functions and provide the scrutiny panel with such officers and other employees as he may think fit 16, if the scrutiny panel is of the opinion that a complaint was filed frivolously or vexatiously or only with a view to scandalise or intimidate a judge, it may refer the case to the oversight committee for further action provision regarding frivolous and vexatious complaints chapter vi a national judicial oversight committee, its powers and functions and procedure for 35 inquiry of complaints17, with effect from such date as the central government may, by notification, appoint, there shall be established a national judicial oversight committee 18 (/) the national judicial oversight committee shall consist of the following, namely;:— establishment of oversight committee composition of oversight committee (a) a retired chief justice of india appointed by the president after ascertaining the views of the chief justice of india-—— chairperson; (b) a judge of the supreme court nominated by the chief justice of india— member; (c) the chief justice of a high court nominated by the chief justice of india— member ex officio; (d) the attorney-general for india— ex officio member; (e} an eminent person nominted by the president—member: provided that-— (a) where the allegations are against a judge of the supreme court, who is a member of the oversight committee, then, the chief justice of india shall nominate another judge of the supreme court in his place as a member of that committee; or 10 (b) where the allegations are against the chief justice of a high court, who is a member of the oversight committee, then, the chief justice of india shail nominate a chief justice of another high court inhis place as a member of that committee (2) after the commencement of the proceedings relating to a complaint against a judge,— 15 (a) if any change in the composition of the oversight committee arises due to elevation of a member of the oversight committee, as the chief justice of india ora judge of a supreme court, as the case may be; or (b) if any change arises in the composition of the oversight committee due to refusal or retirement or resignation or any other reason, the proceedings of the oversight committee shail continue from the stage from which it was pending before such change and the chairperson of the oversight committee shall make such incidental changes, as he deems necessary, to continue the proceedings 19 the oversight committee shall, within three months of the receipt of a complaint relating to misbehaviour of— | forwarding | of ||---------------|--------|| complaint | re- || lating | to || misbehaviour | || to | || scrutiny | panel |(a) an individual judge of the supreme court or chief justice of a high court, refer the complaint, to the scrutiny panel of the supreme court to scrutinise and report thereon; (6) an individual judge ofa high court, refer the complaint, to the scrutiny panel of the high court in which such judge is acting as such, to scrutinise and report thereon | records | of ||------------|-------|| complaints | for- || warded | to |20 the oversight committee shall maintain a record of the complaints referred to the scrutiny panel | tiny | panet ||---------|-----------|| certain | || com- | || plaints | not |21 a complaint against the chief justice of india shall not be referred to the scrutiny panel for scrutiny but shall be scrutinised by the oversight committee be forwarded to scrutiny panel b, constitution of investigation committee, its powers and functions and procedure for investigation35 22 (1) the oversight committee, shall for the purpose of inquiry for misbehaviour by investigation by investigation committee a judge, constitute an investigation committee (by whatever name called) to investigate into the complaint in respect of which the scrutiny panel has recommended in its report under clause (a) of sub-section (/) of section 12 for making inquiry against the judge in accordance with the provisions of this act (2) the composition and tenure of the investigation committee shall be such as may be decided by the oversight committee: provided that the number of the investigation committees, in no case, at a time, shall exceed three: 45 provided further that the oversight committee may, having regard to the nature of misbehaviour of a judge, may constitute different investigation committees for inquiry into different complaints | 5 ||----------------|| powers || of || 23 || the || oversight || committee, || shall, || for || the || purpose || of || proceedings || under || this || act || coste || and || the || investigation || committee, || while || conducting || any || investigation || under || this || chapter, || and || investigat- || have || all || the || powers || ofa || civil || court || while || trying || a || suit || under || the || code || of || civil || procedure, || 1908 || ing || committee || and || in || particular, || in || respect || of || the || following || matters, || namely:— || (a) || summoning || and || enforcing || the || attendance || of || any || person || from || any || part || of || india || and || examining || him || on || oath; || (4) || requiring || the || discovery || and || production || of || any || document; || (c) || receiving || evidence || on || affidavits; || (d) || requisitioning || any || public || record || or || copy || thereof || from || any || court || or || office; || (e) || issuing || commissions || for || the || examination || of || witnesses || or || other || documents; || and || (/) || any || other || matter || which || may || be || prescribed || search || and || 24, || (/) || ifthe || investigation || committee || has || reason || to || believe || that || any || documents || which, || 15 || seizure || by || in || its || opinion, || will || be || useful || for, || or || relevant || to, || any || preliminary || investigation || or || inquiry, || are || investigation || committee || secreted || in || any || place, || it || may || authorise || any || officer || subordinate || to || it, || or || any || officer || of || an || agency || referred || to || in || section || 25, || to || search || for || and || to || seize || such || documents |(2) if the investigation committee is satisfied that any document seized under sub-section (/) would be evidence for the purpose of any investigation and that it would be necessary to retain the original document in its custody, it may so retain the said document till the completion of such investigation or retain a copy of such document, as it 20 may deem fit (3) the provisions of the code of criminal procedure, 1973, relating to searches shall, 2 of 1974, so far as may be, apply to searches under this section subject to the modification that subsection (5) of section 165 of the said code shail have effect as if, for the word "magistrate", wherever it occurs, the words "investigation committee or any officer authorised by it" were substituted "assistance to 25 the investigation committee shall be entitled to make a request to the oversight investigation committee for assistance to it and the oversight committee may invoke its powers in this committee by - ' j government behalf under section 38 of this act agencies, ex parte 26 ifa judge, to whom notice is issued by the investigation committee referred to in investigation section 22, refuses to appear before it or does not co-operate with it in conducting investigation, then, the investigation committee may proceed ex parte, , investigation 27 the investigation committee may cause investigation into any act or conduct of condat of any person, other than the judge concerned, in so far as it considers necessary so to do for certain other the purpose of its investigation into any allegations made against a judge and shall give 35 persons in such person a reasonable opportunity of being heard and to produce evidence in his certain cases defence, submission of 28 the investigation committee, after completion of the inquiry in respect of a comreport by plaint, shall submit its findings to the oversight committee investigation committee c inquiry procedure of investigation committeewocedure in 29 (1) the investigation committee shall frame definite charges against the judge on inquirtes by : : + : investigation the basis of which the inquiry is proposed to be held committee (2) every such inquiry shail be conducted in camera by the investigation committee (3) charges framed under sub-section (/) together with the statement of grounds on which each such charge is based shall be communicated to the judge and he shall be given 4a reasonable opportunity of presenting a written statement of defence within such time as may be specified by the investigation committee (4) the investigation committee shall hold every such inquiry as expeditiously as possible and in any case complete the inquiry within a period of six months from the date of receipt of the complaint: provided that the oversight committee, for reasons te be recorded in writing, may extend the period for completion of the inquiry by a further period of six months 30 save as otherwise provided, the investigation committee shall have power to regulate its own procedure in making the inquiry and shall give reasonable opportunity to 10 the judge of cross examining witnesses, adducing evidence and of being heard in his defence investigation committee to have power to regulate its own procedure, 31, the central government may, if requested by the investigation committee, appoint an advocate to conduct the cases against the judge | | central | gov- ||---------|------------|---------|| ernment | to | ap- || point | an | advo- || cate | to | conduct || cases | against | || judge | | | d stare of oversicut committee32 (/) the oversight committee shall, for the purpose of performing its functions under this act, appoint a secretary and such other officers and employees possessing such | staff ||------------|| oversight || committee |qualifications, as the president may determine, from time to time, in consultation with the oversight committee (2) the terms and conditions of service of the secretary, officers and employees referred to in sub-section (/) shall be such as the president may determine, from time to time, in consultation with the oversight committee (3) in the discharge of their functions under this act, the secretary, the officers and employees referred to in sub-section (/) shall be subject to the administrative control and direction of the oversight committee (4) the oversight committee shall provide such number of its officers and other employee$'to assist the investigation committee as the oversight committee considers appropriate having regard to the nature of investigation in a case e penalties on conclusion of inquiry33 during the pendency of the inquiry by the investigation committee, the oversight committee may recommend stoppage of assigning judicial work including cases assigned to stoppage of assigning judicial work in certain the judge concerned if it appears to the oversight committee that it is necessary in the cases interest of fair and impartial scrutiny of complaints or investigation or inquiry 34 (/) if the oversight committee on receipt of the report from the investigation committee is satisfied that— 35 | procedure | on ||---------------|----------|| receipt | of || report | of || investigation | || committee, | || (a) | no || closed | and || be | informed |(8) all or any of the charges have been proved but the oversight committee is of the opinion that the charges proved do not warrant removal of the judge, it may, by order, issue advisories or warnings ' (2) without prejudice to the provisions contained in sub-section (/), if the oversight committee, on receipt of the report from the investigation committee is satisfied that there has been a prima facie commission of any offence under any law for the time being in force by a judge, it may recommend to the central government for prosecution of the judge in accordance with the law for the time being in force 45 (3) ina case where an inquiry or investigation against the judge has been initiated and such judge has demitted office during such inquiry or investigation, such inquiry or investigation may be continued if the oversight committee is of the opinion that the misbehaviour is serious in nature and requires to be inquired into or investigated and the oversight committee may after conclusion of inquiry forward its findings to the central government to take further action in the matter under relevant law for the time being in force 35 ifthe oversight committee is satisfied that all or any of the charges of misbehaviour or incapacity of a judge have been proved and that they are of serious nature warranting his removal, it shall request the judge to voluntarily resign and if he fails to do so, then, advise | advice | to ||-----------|-------|| president | for || removal | of || judge | |the president to proceed for the removal of the judge and the president shall refer the matter 10 to parliament 36 ifthe scrutiny panel refers a case to the oversight committee under section 16, the oversight committee shall consider the matter further and if it concurs with the conclusion | filing ||-------------|| complaint || against || complainant |of the scrutiny panel, it may authorise the filing of a criminal complaint against the original complainant before a competent court in certain cases f other provisions relating to inquiry37 all proceedings under this act shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the indian penal code, and the oversight committee 45 of 1860 | 2 | of ||-------------|-------|| proceedings | || before | || oversight | || committee | to |shall be deemed to be a civil court for the purposes of section 195 and chapter xxvi of the code of criminal procedure, 1973 20 be judicial proceedings power to call for assistance 38, the oversight committee shall be entitled to take assistance of such officers of the central government or state government or any agency thereof or authority as it deems fit confidentiality 39 notwithstanding anything contained in any other law for the time being in force, the complainant and every person who participates in the scrutiny or investigation or in complaint procedure inquiry as a witness or as a legal practitioner or in any other capacity, whether or not he seeks confidentiality about his name, shall undertake to the oversight committee or scrutiny panel or investigation committee that he shall not reveal his own name, the name of the judge complained against, the contents of the complaint or any of the documents or proceedings to anybody else including the media without the prior written approval of the oversight committee 40 the oversight committee or the scrutiny panel or investigation committee may, at keeping identity of complainant confidential the request of a complainant, direct that the complainant be accorded such protection, as it deems appropriate, including keeping his identity confidential, from every body and also the judge against whom the complaint is made 35 no action for contempt to 41 after the commencement of scrutiny of complaints under this act, no action for contempt of court shall lie or shall be proceeded with in respect of the allegations, which are lie in certain the subject matter of the investigation or inquiry cases, 42 any scrutiny, investigation or inquiry pending before the scrutiny panel or investigation committee or oversight committee shail not affect the criminal liability in respect of such allegations which are the subject matter of the investigation or inquiry investigation and inquiry by oversight committee not to affect 'criminal liability 22 of 2005 | all | records, ||------------|-------------|| documents, | || etc, | related |43, notwithstanding anything contained in the right to information act, 2005 or any other law for the time being in force, all papers, documents and records of proceedings related to a complaint, preliminary investigation and inquiry shail be confidential and shall not be disclosed by any person in any proceeding except as directed by the oversight cominittee: 45 | to | complaint, ||---------------|---------------|| scrutiny, | || investigation | || and | inquiry || be | confidential |provided that the findings of the investigation committee and the orders passed by the oversight committee under clause (6) of sub-section (/) of section 34 shail be made public | | protection | of ||--------|---------------|-------|| action | taken | in || good | faith | |44, no suit, prosecution or other legal proceeding shall lie against the chairperson or any member of the oversight committee, scrutiny panel, investigation committee or against any officer or employee, agency or person engaged by such committees or panel for the purpose of conducting scrutiny or investigation or inquiry in respect of anything which is in good faith done or intended to be done under this act or the rules made thereunder chapter vil procedure for presentation of an address for removal of a judge10 45 the president, on receipt of advice under section 35, shall cause the findings of the oversight committee along with the accompanying materials to be laid before both houses | laying | of | ad- ||-----------|---------|--------|| vice | of | over- || sight | commit- | |of parliament lee before parliament 46, on laying of the advice of the oversight committee along with the accompanying material, the central government may move a motion in either house of parliament for taking | motion | for | re- ||-----------|--------|--------|| moval | of | a || judge | | |up the said advice for consideration by the house 47 (1) notwithstanding anything contained in section 45 or section 46, if notice is given of a motion for presenting an address to the president praying for the removal of a judge signed,— (a) in the case ofa notice given in the house of the people, by not fess than one hundred members of that house; investigation into misbehaviour or incapacity of judge by investigation committee for removal of judges, (8) in the case of a notice given in the council of states, by not less than fifty members of that council, then, the speaker or, as the case may be, the chairman may, after consulting such persons, if any, as he thinks fit and after considering such materials, if any, as may be available to him, either admit the motion or refuse to admit the same (2) if the motion referred to in sub-section (/) is admitted, the speaker or, as the case may be, the chairman shall keep the motion pending and the matter shall be referred to the oversight committee for constitution of an investigation committee under section 22 (3) the oversight committee, after receipt of reference under sub-section (2), constitute an investigation committee under section 22 and the investigation committee shall conduct an inquiry in accordance with the provisions contained under chapter vi and submit its report to the oversight committee for being submitted to the speaker or chairman, as the case may be, for consideration 35 (4) where it is alleged that a judge is unable to discharge the duties of his office efficiently due to any physical or mental incapacity and the allegation is denied, the investigation committee may arrange for the medical examination of the judge by such medical board as may be appointed for the purpose by the speaker or, as the case may be, the chairman (5) the medical board shail undertake such medical examination of the judge as may be considered necessary and submit a report to the investigation committee stating therein whether the incapacity is such as to render the judge unfit to continue in office (6) if the judge refuses to undergo medical examination considered necessary by the medical board, the board shall submit a report to the investigation committee stating 45 therein the examination which the judge has refused to undergo, and the investigation committee may, on receipt of such report, presume that the judge suffers from such physical or mental incapacity as is alleged in the motion referred to in sub-section (/) 48, (/) ifthe report of the investigation committee contains a finding that the judge is not guilty of any misbehaviour or does not suffer from any incapacity, then, no further steps shall be taken in either house of parliament in relation to the report and the motion pending in the house or the houses of parliament shall not be proceeded with consideration of report and procedure: for presentation of an address for removal of judge (2) if the report of the investigation committee contains a finding that the judge is guilty of any misbehaviour or suffers from any incapacity, then, the motion referred to in section 46 shall together with the report of the investigation committee, be taken up for consideration by the house or the houses of parliament in which it is pending (3) if the motion is adopted by each house of parliament in accordance with the provisions of clause (4) of article 124 or, as the case may be, in accordance with that clause read with article 218 of the constitution, then, the misbehaviour or incapacity of the judge shall be deemed to have been proved and an address praying for the removal of the judge shall be presented in the prescribed manner to the president by each house of parliament in the same session in which the motion has been adopted 49, (/) there shall be constituted a joint committee of both the houses of parliament in accordance with the provisions hereinafter contained for the purpose of making power of joint committee to make rules, rules to carry out the purposes of this chapter (2) the joint committee shall consist of fifteen members of whom ten shall be nominated by the speaker and five shall be nominated by the chairman (3) the joint committee shail elect its own chairman and shall have power to regulate its own procedure, (4 without prejudice to the generality ofthe provisions of sub-section (/), the joint committee may make rules to provide for the following, among other matters, namely:— _ (a the manner of transmission of a motion adopted in one house to the other house of parliament; (8) the manner of presentation of an address to the president for the removal of a judge; (c) the travelling and other allowances payable to the members of the committee and the witnesses who may be required to attend such committee; (d) the facilities which may be accorded to the judge for defending himself; (e) any other matter which has to be, or may be, provided for by rules or in respect of which provision is, in the opinion of the joint committee, necessary 35 (5) any rules made under this section shall not take effect until they are approved and confirmed both by the speaker and the chairman and are published in the official gazette, and such publication of the rules shall be conclusive proof that they have been duly made chapter viii offences and penaltiesintentional in- 50 (/) whoever intentionally insults, or causes any interruption, to the scrutiny panel or investigation committee or oversight committee while the oversight committee or scrutiny panel or investigation committee or any of their members is doirig scrutiny or conducting any investigation or inquiry under this act, shall be punished with simple imprisonment sult or interruption to oversight committee - for a term which may extend to six months, or with fine, or with both, 45 2 of 1974, (2) the provisions of sub-section (2) of section 199 of the code of criminal procedure, 1973 shall apply in relation to an offence referred to in sub-section (/) as they apply in relation to an offence referred to in sub-section (2) of the said section 199, subject to the modification that no complaint in respect of such offence shall be made by the public prosecutor except with the previous sanction of the oversight committee 41 ifany complainant or other person, who participates in the scrutiny or investigation penalty for violation of confidentiality or inquiry as a witness or as a lawyer or in any other capacity, contravenes the provisions of section 39 or section 40 or section 43, shall be liable for punishment with simple imprisonment in complaint procedure, for a term which may extend to one month, or with fine which may extend to five hundred rupees or with both 52, when any such offence as is described in sub-section (/) of section 50 is committed, power of oversight committee to try certain cases in the view, or, in the presence, of the oversight committee, then the said oversight committee, may cause the offender to be detained in custody and may at any time on the same day take cognizance of the offence and after giving the offender a reasonable opportunity of showing cause as to why he should not be punished under this section, try such offender summarily 10 2 of 1974 so far as may be in accordance with the procedure specified for summary trials under the code of criminal procedure, 1973, and sentence him to simple imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees or with both punishment 53 (7) any person who makes a complaint which is found, after following the procedure under this act to be frivolous or vexatious or made with an intent to scandalise or intimidate for frivolous and vexatious complaints the judge against whom such complaint is filed, shall be punishable with rigorous imprisonment for aterm which may extend to five years and also to fine which may extend to five lakh rupees (2) the provisions of this section shall have effect notwithstanding anything contained in the code of criminal procedure, 1973 2 of 1974 offences by companies 54, (2) where an offence under this act which has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that where a company has different establishments or branches or different units in any establishment or branch, the concerned head or the person in-charge of such establishment, branch or unit nominated by the company as responsible shall be fiable for contravention in respect of such establishment, branch or unit: provided further that nothing contained in this sub-section shall render any such person liable to any punishment provided in this act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence (2) notwithstanding anything contained in sub-section (/), where an offence under 35 this act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation —for the purpose of this section, - (a) " company" means any body corporate and includes a firm or other association of individuals; and (b) "director", in relation to a firm, means a partner in the firm | offences | by ||-------------|-------|| societies | or |4 trusts 55 (/) where an offence under this act has been committed by a society or trust, every person who at the time the offence was committed was in charge of, and was responsible to, the society or trust for the conduct of the business of the society or the trust, as well as the society or trust, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence (2) notwithstanding anything contained in sub-section (7), where any offence under this act has been committed by a society or trust and it is proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part of any director, manager, secretary, trustee or other officer of the society or trust, such director, manager, secretary, trustee or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation—for the purpose of this section, - 21 of 1860 2 of 1882 (a) "society" means any body corporate registered under the societies registration act, 1860 and, "trust" means any body registered under the indian trusts act, 1882; is (b) "director", in relation to a society or trust, means a member of its governing board other than an ex officio member representing the interests of the central or state government or the appropriate statutory authority, appeal to supreme court 56 any person convicted on a trial heldunder sub-section (/) of section 53 may, notwithstanding anything contained in any other law for the time being in force, appeal, within sixty days of order of such conviction, to the supreme court { 87, (/) the central government may make rules, in consultation with the chief justice | power ||------------|| central || government |of india, to carry out the provisions of this act (other than the provisions contained under chapter vil) to make rules (2) in particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for all or any of the following matters, namely:— (a) the form and manner in which, information is to be furnished or, annual return to be filed, under section 4; (4) the form and manner in which complaint shall be filed under section 8; (c) other matters in respect of which the scrutiny panel shall, for the purpose of scrutiny of complaint, have powers of a civil court under section 14; (@ other matters in respect of which the oversight committee shall, for the purpose of inquiry or investigation of complaint have powers of a civil court under clause (f) of section 23; (e) any other matter which is required to be, or may be, specified by rules or in respect of which provision is to be made by rules 35 (3) every rule made under this section shall be taid, as soon as may be after it is made, before each house of parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule 58 (/) ifany difficulty arises in giving effect to the provisions of this act, the central government may, after consultation with the chief justice of india, by an order published in 45 | power ||---------------|| remove || difficulties, |the official gazette, make such provisions, not inconsistent with the provisions of this act as appear to it to be necessary or expedient for removing the difficulty: provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this act (2) every order made under this section shall, as soon as may be after it is made, be jaid before each house of parliament repeal and saving59 (1) the judges (inquiry) act, 1968 is hereby repealed 514 of 1968 5 51 of 1968 (2) notwithstanding the repeal of the judges (inquiry) act, 1968 (hereinafter referred toas the repealed act) the rules made by the joint committee under section 7 of the repealed act shall continue to be in force until rules are framed under section 49 of this act qb) notwithstanding such repeal, anything done or any action taken or purported to have been done or taken including any order or notice made or issued or any inquiry hy initiated under the repealed act shall, in so éar as it is not inconsistent with the provisions of this act, be deemed to have been done or taken or initiated under the corresponding provisions of this act 10 of 1897 15 (4) the mention of particular matters in sub-sections (2) and (3) shall not be held to prejudice or affect the general application of section 6 of the general clauses act, 1897 with regard to the effect of repeal the schedule [see section 3(/)} judicial standardsnorms, including punctuality and commitment to work, guidelines and convenlions essential for the conduct and behaviour of judges, being pre-requisite for an independent, strong and respected judiciary, having integrity and detachment and impartial administration of justice as reflected in the restatement of values already adopted by the conference of chief justices held in 1999 shall be practised by every judge all times be conscious that he is under the public gaze and not do any act or omission which is unbecoming of the high office he occupies and the public esteem in which that office is held, a degree of aloofness consistent with the dignity of his office shail be practised by every judge judgments should speak for themselves statement of objects and reasonsthe judges (inquiry) act, 1968 was enacted with a view to lay down a procedure for removal, for proved misbehaviour or incapacity, of judges of the high courts and the supreme court by way of address of the houses of parliament to the president there is, however, no legal provision at present for dealing with complaints filed by the public against judges of the high courts and the supreme court the need for a statutory mechanism to address complaints of the public in this regard has been felt to bring greater transparency in the judiciary, 2 the full court meeting of supreme court of india on 7 may, 1997 had adopted "the restatement of values of judicial life" the above restatement lays down certain judicial standards which are to-be followed by the judges of the supreme court and the high courts, however, this restatement of values of judicial life does not have any legal authority and cannot be enforced it is felt that the judicial standards also be made a part of the statute to give it the requisite legal sanction this measure is also likely to increase public confidence in the judiciary considerably as the judges would be required to follow the prescribed judicial standards 3 there is also no legal provision at present that requires judges of the supreme court and high courts to declare their assets and liabilities the resolution adopted at the full court meeting of the supreme court of india on 7 may, 1997 requires every judge to declare his assets within a reasonable time ofassuming office and thereafter whenever acquisition of substantial nature is made the second administrative reforms commission, in its fourth report on ethics in governance, endorsed the above resolution after noting that independence of judiciary is inextricably linked with judicial ethics and any conduct on the part ofa judge which demonstrates lack of integrity and dignity will undermine the trust reposed in the judiciary by the citizens and, therefore, the conduct of a judge should be above reproach in the writ petition (c) no 288/09 filed on behalf of the hon'ble supreme court in the delhi high court challenging the order dated 6 january, 2009 passed by the central information commission under the right to information act, 2005, it has been asserted on behalf of the supreme court that the judiciary has no objection to the disclosure of assets of judges provided this is done in a formal manner by an act of parliament with adequate safeguards in this backdrop, it is considered necessary to enact a law in this regard to meet with the larger public interest as well as ensuring and maintaining the independence of the judiciary 4 the judicial standards and accountability bill, 2010 seeks to repeal the judges (inquiry) act,- 1968, while retaining its basic features and aims to achieve all the above objectives of creating a statutory mechanism for enquiring into individual complaints against judges of the high courts and the supreme court and recommending appropriate action, enabling declaration of assets and liabilities of judges and laying down the judicial standards to be followed by the judges all these measures will increase accountability of judges of the high courts and the supreme court thereby further strengthening the independence of the judiciary 5 the proposed bill would strengthen the institution of judiciary in india by making it more accountable thereby increasing the confidence of the public in the institution 6 the bill seeks to achieve the above objectives new deu; m veerappa moily the 10th november, 2010 president's recommendation under article 117 ofthe constitution of india[copy of letter no k11015/5/2009-usii dated the 16th november, 2010 from dr m veerappa moily, minister of law and justice to the secretary-general, lok sabha] the president, having been informed of the subject matter of the proposed judicial standards and accountability bill, 2010 has recommended the introduction and considration of the bill under article 117(1) and (3) of the constitution clause 2— this clause defines certain expressions used in the proposed legislation, p46 which, inter alia, include the expressions "assets", "immovable property", "movable rare property", "competent authority", "incapacity", "investigation committee", "inquiry", 'judicial standards", "liabilities" and "misbehaviour", etc clause 3— this clause specifies the judicial standards it provides that every judge shall continue to practice universally accepted values of judicial life as specified in the schedule to the proposed legislation the judicial standards, infer alia, include that no judge shall—{a) contest the election to any office of a club, society or other association or hold such elective office except in a society or association connected with the law or any court; (b) have close association with individual members of the bar, particularly with those who practice in the same court in which he is a judge; (c) permit any member of his immediate family (including spouse, son, daughter, son-in-law or daughter-in-law or any other close relative), who is a member of the bar, to appear before him or associated in any manner with a cause to be dealt with by him; (d) permit any member of his family, who is a member of the bar, to use the residence in which the judge actually resides or use other facilities provided to the judge, for professional work of such member; (e) hear and decide a matter in which a member of his family, or his close relative or a friend is concerned; (f) enter into public debate or express his views in public on political matters or on matters which are pending or are likely to arise for judicial determination by him, ete it further defines the term "relative" for the purposes of this clause clause 4,— this clause makes provision for declaration of assets and liabilities by judges it provides that every judge shall make a declaration of his assets and liabilities in the manner as provided by or under the proposed legislation it further provides that a judge shall, within thirty days, from the date on which he makes and subscribes an oath or affirmation to enter upon his office, furnish to the competent authority the information relating to the assets of which he, his spouse and his dependent children are, jointly or severally, owners or beneficiaries and his liabilities and that of his spouse and his dependent children it also provides that every judge shall file with the competent authority, on or before the 31st july of every year, an annual return of such assets and liabilities, as on the 31st march of that year in the form and manner as may be provided in the rules, clause 5—- this clause provides for making available document or information in relation to a declaration of assets and liabilities of judges on website, it provides that the competent authority shall exhibit the document or information in relation to a declaration of assets and liabilities of judges in the case of judges and chief justices of the high courts, on the website of the high court in which such judges and chief justice are serving; and in the case of judges of the supreme court and chief justice of india, on the website of the supreme court clause 6— this clause makes provision for maintenance of records it provides that the competent authority shall keep the documents or information forms containing the details of the assets and liabilities and other particulars in relation thereto filed by the judges in its safe custody for such period as may be decided by the oversight committee clause 7— this clause makes provisions relating to complaints it provides that any person making an allegation of misbehaviour or incapacity in respect of a judge may file a complaint in this regard to the oversight committee, clause 8— this clause makes provision for manner of making of complaint it provides that the complaint under clause 7 shall be filed in form and manner as may be provided in the rules made in this behalf it further provides that the complaints should set forth particulars of the misbehaviour or incapacity which is the subject matter of allegation and be verified at _the foot of the complaint by the complainant and shall specify, by reference to the numbered paragraphs of the complaint, what he verifies of his own knowledge and what he verifies upon information and shall refer to the source of the information clause 9 this clause makes provision for reference to scrutiny panel it provides that the oversight committee shall refer all such complaints to the appropriate scrutiny panel constituted under chapter v for scrutiny clause 10—~ this clause provides for the constitution of the scrutiny panel it provides that there shall be constituted a panel to be called "complaints scrutiny panel" in the supreme court and in every high court to scrutinise the complaints against a judge received under the proposed legislation clause 11,— this clause provides for the composition of the scrutiny panel it provides that the scrutiny panel in the supreme court shall consist of a former chief justice of india and two judges of the supreme court to be nominated by the chief justice of india and in every high court the scrutiny panel shall consist of a former chief justice of that high court and two judges of that high court to be nominated by the chief justice of that high court clause 12— this clause specifies the functions of the scrutiny panel it provides that if the scrutiny panel, after scrutiny of the complaint referred to it for scrutiny under clause 9, and after making scratiny of the complaint, as it deems appropriate, is satisfied that there are sufficient grounds for proceeding against the judge, it shall, after recording reasons therefor, submit a report on its findings to the oversight committee for making inquiry against the judge in accordance with the provisions of this act; and if the complaint is frivolous or vexatious, or, is not made in good faith, or there are not sufficient grounds for inquiring into the complaint, or the complaint relates only to the merits of the judgment or a procedural order, then, it shall after recording reasons therefor submit a report on its findings to the oversight committee for not proceeding with the complaint and treating the matter as closed it further provides that the scrutiny panel shall submit its report to the oversight committee within a maximum period of three months from the date of receipt of the complaint from the oversight committee clause 13— this clause provides the procedure of the scrutiny panel it provides that save as otherwise provided in the proposed legislation, the scrutiny panel shall have power to regulate its own procedure in scrutinising the complaints clause 14— this clause vests power of civil court in the scrutiny panel in respect of scrutinising the complaints forwarded to it which include the powers of summoning and enforcing the attendance of any person from any part of india and examining him on oath; requiring the discovery and production of any document; receiving evidence on affidavits; requisitioning any public record or copy thereof from any court or office; and issuing commissions for the examination of witnesses or other documents, clause 15» this clause makes provisions for officers and other employees for the scrutiny panel this clause provides that the chief justice of india shall determine the nature and categories of the officers and other employees required to assist the scrutiny panel in the discharge of its functions and provide the scrutiny panel with such officers and other employees as he may think fit it further provides that the chief justice of the high court shall determine the nature and categories of the officers and other employees required to assist the scrutiny panel in the discharge of its functions and provide the scrutiny panel with such officers and other employees as he may think fit clause 16— this clause makes provision regarding frivolous and vexatious complaints it provides that if the scrutiny panel is of the opinion that a complaint was filed frivolously or vexatiously or only with a view to scandalise or intimidate a judge, it may refer the case to the oversight committee for further action clause 17— this clause provides that the central government may, by notification, establish a national judicial oversight committee with effect from such date as it may decide clause 18— this clause provides for the composition of the oversight committee it provides that the national judicial oversight committee shall consist of aretired chief justice of india appointed by the president after ascertaining the view of the chief justice of india as its chairperson; and a judge of the supreme court and the chief justice of a high court, to be nominated by the chief justice of india and; the attorney general for india an, ex officio member and an eminent person to be nominated by the president as its member it further provides that where the allegations are against a judge of the supreme court, who is a member of the oversight committee, then, the chief justice of india shall nominate another judge of the supreme court in his place as a member of that committee and in case where the allegations are against the chief justice of a high court, who is a member of the oversight committee, then, the chief justice of india shall nominate a chief justice of another high court in his place as member of that committee it also provides that after the commencement of the proceedings relating to a complaint against a judge if any change in the composition of the oversight committee arises due to elevation of a member of the oversight committee, as the chief justice of india or a judge of a supreme court, as the case may be; or if any change arises in the composition of the oversight committee due to refusal or retirement or resignation or any other reason, then, the proceedings of the oversight committee shall continue from the stage from which it was pending before such change and the chairperson of the oversight committee shall make such incidental changes, as he deems necessary, to continue the proceedings clause 19— this clause provides for procedure of forwarding of complaint relating to misbehaviour to scrutiny panel it provides that the oversight committee shall, within three months of the receipt of a complaint relating to misbehaviour of an individual judge of the supreme coutt or chief justice ofa high court, refer the complaint, to the scrutiny panel of the supreme court to scrutinise and report thereon; and in the case of complaint of misbehaviour of an individual judge of a high court, refer the complaint, to the scrutiny panel of the high court in which such judge is acting as such, to scrutinise and report thereon clause 20— this clause makes provision for maintenance of records of complaints forwarded to scrutiny panel it provides that the oversight committee shall maintain a record of the complaints referred to the scrutiny panel clause 21— this clause provides that a complaint against the chief justice of india shall not be referred to the scrutiny panel for scrutiny but shall be scrutinised by the oversight comnittee clause 22—- this clause makes provision for investigation by an investigation committee it provides that the oversight committee constitute an investigation committee to investigate into the complaint in respect of which the scrutiny panel has recommended in its report for making inquiry against the judge in accordance with the provisions of the proposed legislation it further provides that the composition and tenure of the investigation committee shall be such as may be decided by the oversight committee and different investigation committees may be constituted for inquiry into different complaints clause 23— this clause vests power of civil court in the oversight committee and the investigation committee in respect of investigation of the complaints forwarded to them which include the powers of summoning and enforcing the attendance of any person from any part of india and examining him on oath; requiring the discovery and production of any document; receiving evidence on affidavits; requisitioning any public record or copy thereof from any court or office; and issuing commissions for the examination of witnesses or other documents clause 24— this clause empowers the investigation committee with the power of search and seizure it provides that if it has reason to believe that any documents which, in its opinion, will be useful for, or relevant to, any preliminary investigation or inquiry, are secreted in any place, it may authorise any officer subordinate to it, or any officer of an agency referred to in clause 25, to search for and to seize such documents it further provides that the provisions of the code of criminal procedure, 1973, relating to searches shall, so far as may be, apply to searches under this clause subject to the modification that sub-section (5) of section 165 of the said code shall have effect as if, for the word "magistrate", wherever it occurs, the words "investigation committee or any officer authorised by it" were substituted clause 25— this clause empowers the investigation committee to make a request to the oversight committee for providing assistance to it and the oversight committee on such request may invoke its powers in this behalf under clause 38 of the proposed legislation clause 26— this clause empowers the investigation committee to proceed ev parte if a judge, to whom notice is issued by the investigation committee referred to in clause 22, refuses to appear before it or does not co-operate with it in conducting investigation clause 27— this clause empowers the investigation committee to cause investigation into any act or conduct of any person after giving such person a reasonable opportunity of being heard and to produce evidence in his defence if it considers necessary so to do for the purpose of its investigation into any allegations made against a judge clause 28— this clause provides that the investigation committee, after completion of the inquiry in respect of a complaint, shall submit its findings to the oversight committee clause 29,— this clause lays down the procedure in inquiries by the investigation committee it provides that the investigation committee shall frame definite charges against the judge on the basis of which the inquiry is proposed to be held and every such inquiry shall be conducted in camera it further provides that the charges framed and the statement of grounds on which each such charge is based shal! be communicated to the judge and he shall be given a reasonable opportunity of presenting a written statement of defence within such time as may be specified by the investigation committee it also provides that the investigation committee shall complete the inquiry within a period of six months from the date of receipt of the complaint and the oversight committee may after recording the reasons in writing extend the period for completion of the inquiry by a further period of six months clause 30— this clause provides that the investigation committee shall have power to regulate its own procedure in making the inquiry and shall give reasonable opportunity to the judge of cross-examining witnesses, adducing evidence and of being heard in his defence clause 31— this clause provides that if it is requested by the investigation committee, then, the central government may appoint an advocate to conduct the cases against the judge clause 32— this clause makes provision for staff of the oversight committee it provides that the oversight committee shall appoint a secretary and such other officers and employees possessing such qualifications, as the president may determine, from time to time, in consultation with the oversight committee it further provides that the terms and conditions of service of the secretary, officers and employees of the oversight committee shall be such as the president may determine, from time to time, in consultation with the oversight committee the secretary, officers and other employees shall be under control and direction of the oversight committee it also provides that the oversight committee shall provide such number of its officers and other emptoyees to assist the investigation committee as the oversight committee considers appropriate having regard to the nature of investigation in a case clause 33— this clause empowers the oversight committee, if it considers it necessary in the interest of fair and impartial scrutiny of complaints or investigation or inquiry, to recommend stoppage of assigning judicial work including cases assigned to the judge concerned during the pendency of the inquiry by the investigation committee clause 34— this clause empowers the oversight committee to dismiss the complaint or impose minor penalties it provides that if the oversight committee on receipt of the report from the investigation committee is satisfied that no charges have been proved, it shall dismiss the complaint and matter be closed and no further action shall be taken against the judge and the complainant shall be informed accordingly it further provides that ifall or any of the charges have been proved but the oversight committee is of the opinion that the charges proved do not warrant removal of the judge, it may, by order, issue advisories or warnings it further provides that if the oversight committee, on receipt of the report from the investigation committee is satisfied that there has been a prima facie commission of any offence under any law for the time being in force bya judge, itmay recommend to the central government for prosecution of the judge in accordance with the law for the time being in force it also provides that the inquiry or investigation may be continued against the judge even if such judge has demitted office, ifthe oversight committee is of the opinion that the misbehaviour is serious in nature and requires to be inquired into or investigated and the oversight committee may after conclusion of inquiry forward its findings to the central government to take further action in the matter under relevant law for the time being in force clause 35— this clause makes provision for advice to president for removal of judge it provides that if the oversight committee is satisfied that all or any of the charges of misbehaviour or incapacity of a judge have been proved and that they are of serious nature warranting his removal, it shall request the judge to voluntarily resign and ifhe fails to do so, then advise the president accordingly who shall refer the matter to parliament clause 36—— this clause provides that if the scrutiny panel refers a case to the oversight committee under clause 16 relating to complaints which was filed frivolously or vexatiously or only with a view to scandalise or intimidate a judge, the oversight committee shalt consider the matter and if it concurs with the conclusion of the scrutiny panel, it may authorise the filing of a criminal complaint against the original complainant before 4 competent court clause 37—this clause makes provision to deem all proceedings under the proposed legislation to be judicial proceedings within the meaning of sections 193 and 228 of the indian penal code, and the oversight committee shall be deemed to be a civil court for the purposes of section 195 and chapter xxvi of the code of criminal procedure, 1973 clause 38— this clause empowers the oversight committee to take assistance of such officers of the central government or state government or any agency thereof or authority as it deems fit clause 39— this clause makes provision as regard to confidentiality in complaint procedure it provides that notwithstanding anything contained in any other law for the time being in force, the complainant and every person who participates in the scrutiny or investigation or inquiry as a witness or as a legal practitioner or in any other capacity, whether or not he seeks confidentiality about his name, shall undertake to the oversight committee or scrutiny panel or investigation committee that he shall not reveal his own name, the name of the judge complained against, the contents of the complaint or any of the documents or proceedings to anybody else including the media without the prior written approval of the oversight committee, clause 40,— this clause provides for keeping identity of complainant confidential, it provides that the oversight committeé or the scrutiny panel or investigation committee may, at the request of a complainant, direct that the complainant be accorded such protection, as it deems appropriate, including keeping his identity confidential, from every body and also the judge against whom the complaint is made clause 41—this clause provides that after the commencement of scrutiny of complaint no action for contempt of court shall lie or shall be proceeded with in respect of the allegations, which are the subject matter of the investigation or inquiry clause 42— this clause provides that any scrutiny, investigation or inquiry pending before the scrutiny panel or investigation committee or oversight committee shall not affect the criminal liability in respect of such allegations which are the subject matter of the investigation or inquiry clause 43— this clause make overriding provision with reference to confidentiality of informations it provides that notwithstanding anything contained in the right to information - act, 2005 or any other law for the time being in force, all papers, documents and records of proceedings related to a complaint, preliminary investigation and inquiry shall be confidential and shall not be disclosed by any person in any proceeding except as directed by the oversight committee however, the findings of the investigation committee and the orders passed by the oversight committee under clause (b) of sub-clause (1) of clause 34 relating to action taken on receipt of the report from the investigation committee shall be made public clause 44,— this clause provides for protection of action taken in good faith it provides that no suit, prosecution or other legal proceeding shall lie against the chairperson or any member of the oversight committee, scrutiny panel, investigation committee or against any officer or employee, agency or person engaged by such committees or panel for the purpose of conducting scrutiny or investigation or inquiry in respect of anything which is in good faith done or intended to be done under this act or the rules made thereunder clause 45— this clause provides for laying of advice of oversight committee before parliament it provides that the president, on receipt of advice under clause 35, shall cause the findings of the oversight committee along with the accompanying materiats to be laid before both the houses of parliament, clause 46,— this clause provides for motion for removal ofa judge it provides that on laying of the advice of the oversight committee along with the accompanying material, the central government may move a motion in either house of parliament for taking up the said advice for consideration by the house clause 47,— this clause makes provision of investigation into misbehaviour or incapacity of judge by investigation committee for removal of judges it provides that if notice is given of a motion for presenting an address to the president praying for the removal ofa judge signed in the case ofanotice given inthe house of the people, by not less than one hundred members of that house; and in the case of a notice given in the council of states, by not less than fifty members of that council, then, the speaker or, as the case may be, the chairman may, after consulting such persons, if any, as he thinks fit and 'after considering such materials, if any, as imay be available to him, either admit the motion or refuse to admit the same it further provides that if the motion is admitted, the speaker or, as the case may be, the chairman shall keep the motion pending and the matter shall be referred to the oversight committee for constitution of an investigation committee under clause 22 and thereafter the oversight committee shall constitute an investigation committee which shall conduct an inquiry in accordance with the provisions contained in chapter vi and submit its report to the oversight committee for being submitted to the speaker or chairman, as the case may be, for consideration it also provides that where itis alleged that a judge is unable to discharge the duties of his office efficiently due to any physical or mental incapacity and the allegation is denied, the investigation committee may arrange for the medical examination of the judge by such medical board to be appointed for the purpose by the speaker or, as the case may be, the chairman and the medical board shall undertake medical examination of the judge and submit a report to the investigation committee stating therein whether the incapacity is such as to render the judge unfit to continue in office, it also provides that if the judge refuses to undergo medical examination, the medical board shall submit a report to the investigation committee stating therein the examination which the judge has refused to undergo, and the investigation committee may, on receipt of such report, presume that the judge suffers from such physical or mental incapacity as is alleged in the motion, clause 48— this clause makes provision for consideration of report and procedure for presentation of an address for removal of judge it provides that if the report of the investigation committee contains a finding that the judge is not guilty of any misbehaviour or does not suffer from any incapacity, then, no further steps shall be taken in either house of parliament in relation to the report and the motion pending in the house or the houses of partiament shail not be proceeded with it further provides that ifthe report of the investigation committee contains a finding that the judge is guilty ofany misbehaviour or suffers from any incapacity, then, the motion referred to in clause 46 shall together with the report of the investigation committee, be taken up for consideration by the house or the houses of parliament in which it is pending it further provides that if the motion is adopted by each house of parliament in accordance with the provisions of clause (4) ofarticle 124 or, as the case may be, in accordance with that clause read with article 218 of the constitution, then, the misbehaviour or incapacity of the judge shall be deemed to have been proved and an address praying for the removal of the judge shall be presented in the prescribed manner to the president by each house of parliament in the same session in which the motion has been adopted clause 49,— this clause empowers the j oint committee to make rules it provides that a joint committee of both houses of parliament shall be constituted in accordance with the provisions hereinafter contained for the purpose of making rules to carry out the purposes of this chapter it further provides that the joint committee shall consist of fifteen members of whom ten shall be nominated by the speaker and five shall be nominated by the chairman and the joint committee shall elect its own chairman and shall have power to regulate its own procedure italso specifies the matter for which the joint committee may make rules it also provides that any rule made under this clause shall not take effect until they are approved and confirmed both by the speaker and the chairman and are published in the official gazette, and such publication of the rules shall be conclusive proof that they have been duly made clause 50— this clause provides punishment for intentional insult or interruption to the oversight committee it provides that whoever intentionally insults, or causes any interruption, to the scrutiny panel or investigation committee or oversight committee while the oversight committee or scrutiny panel or investigation committee or any of their members is doing scrutiny or conducting any investigation or inquiry under the proposed legislation, shall be punished with simple imprisonment for a term which may extend to six months, or with fine, or with both - financial memorandumclause 17 of the bill provides for establishment of national judicial oversight committee comprising of a retired chief justice of india as the chairperson, a judge of the supreme court and the chief justice ofa high court to be nominated by the chief justice of india and the attorney-general for india and an eminent person to be nominated by the president as members, clause 31 of the bill empowers the central government, if requested by the investigation committee, fo appoint an advocate to conduct the cases against the judge clause 32 of the bill provides for appointment of a secretary and such other officers and employees as the president may determine, from time to time, in consultation with the oversight committee the expenditure on account of the aforesaid provisions would be negligible at this stage, it is not practicable to make an estimate of expenditure likely to be involved in the financial year 2010-2011, both recurring and non-recurring however, the expenditure would be met from the consolidated fund of india, memorandum regarding delegated legislationsub-clause (1) of clause 57 of the bill empowers the central government to make rules, in consultation with the chief justice of india, to carry out the provisions of the proposed legislation 2 sub-clause (2) of clause 57 specifies the matters in respect of which such rules may be made these matters, inter alia, include: (i) the form in which the information relating to assets and liabilities is to be furnished by judges and the form for filing annual return by judges regarding their assets and liabilities, (ii) the form and manner in which a complaint is to be filed, (iii) other matters in respect of which the scrutiny panel and the oversight committee shall have powers of a civil court, and (iv) any other matter which is required to be or may be prescribed for the purposes of the proposed legislation 3 the rules made by the central government are to be laid before each house of parliament 4, the matters in respect of which rules may be made in accordance with the aforesaid provisions of the bill are matters of procedure and detail and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character f a billto lay down judicial standards and provide for accountability of judges, and, establish credible and expedient mechanism for investigating into individual complaints for misbehaviour or incapacity of a judge of the supreme court or of a high court and to regulate the procedure for such investigation; and for the presentation of an address by parliament to the president in relation to proceeding for removal of a judge and for matters connected therewith or incidental thereto, (shri m, veerappa moily, minister of law and justice) the judicial standards and accountability bill, 2010 [to be/as introduced in lok sabha}page (ii), in the arrangement of clauses, in clause 23,- for "investigating" read "investigation" page 1, in line 5 of the long tifle,- for "proceeding" read "proceedings" page 7, line 2,- omit "ex officio" page 7, line 16,- for "judge of a supreme court" read "judge of the supreme court" page 8, in the marginal heading against clause 23, - for "investigating committee" read "investigation committee" page 12, line 15,- for "both the houses" read "both houses" page 13, line 22,- for "act which has" read "act has" | Parliament_bills | 33a4cfd0-c8e2-56a4-8212-a6efd2c25230 |
bui no, i9 of 19" the orissa legislative assembly (extension of duration) bill, 1966 a billto provide for the extension of the duration of the present legislative assembly of the state of orissa be it enacted by parliament in the seventeenth year of the republic of india as follows: _i i 1 this act may be called the orissa legislative assembly (exten- short title lion of duration) act, 1966 , oz the period of five years [being the period for which the legis- extension of lahve assembly of a state may, under clause (1) of article 172 of the duration of co tot t" " f' fi the preent ns 1 u lon, continue from the date appomted or its rst meeting] oriasa in relation to the present legislative assembly of the state of orissa lea gialativo l_ ~lilll, while the proclamation of emergency issued on the 26th day •• embly 10 of october, 1962, ta in operation, be extended for a period of one year: provided that if the proclamation ceases to operate before the expiration of the said period of one year, the present legislative assembly of the state of orissa shall, unless previously djssolved under clause (2) of article 174 of the constitution, continue until six months after the cesser of operation of the proclamation and no 5 longer statement of objects and reasonson the 10th december, 1965, the home minister made a statement in lok sabha that the general election for constituting a new legislative assembly of orissa on the expiration of the duration of the present assembly will be held simultaneously with the countrywide general elections early in 1967 the duration of the present orissa assembly will in normal cours'? expire on the 20th august, 1966 in pursuance of the above statement of the horne minister it is now proposed to extend the duration of the present legis]ative assembly of orissa in accordance with the proviso to dc'luse (1) of article 172 of the constitution under that proviso, while a proclamation of emergency is in operation, parliament has the power to extend by law the duration of the legislathte assembly of a state for a period not exceeding one year at a time and not extending in any case beyond a period of six months after the proclamation has ceased to operate i 2 the bill seeks to achieve this object ) g s pathak new delhi; the 28th february, 19~6 a bill to provide for the extension of the duration of the present legislat ive assembly of the state of orissa (shri g s pathak, minister of lafo) | Parliament_bills | 7d27f8af-ef2c-54b8-bbb1-2ac136930e32 |
16 aug 1iol bid no 32: of 1"3 tim public premises (eviction of ,unautho- rised occupants) amendment blll, 1963 a billfurther to amend the public premises (eviction of unauthorised occupants) act, 1958 'be it enacted by parliament in the fourteenth year of the republic of india as follows:-1 this act may be called the public premises (eviction of un- short titll 8utharised occupants) amendment act, 1963 32 of 19,8 s 2 in section 2 of the public premises (eviction of unauthorised amc~medt occupants) act, 1958 (hereinafter referred to as the principal act), of lectjon 2 after clause (d), the following clause shall be inserted and shall be deemed always to have been inserted, namely:-10 c (dd) "rent", in relation to any public premises, means the consideration payable periodically for the authorised occupation of the premises, and includes--(i) any charge for electricity, water or any other services in connection with the occupation of the premises, (ii) any tax (by whatever name called) payable in respect of the premises, is where such charge or tax is payable by·the central government;' 3 in section 3 of the principal act,-amendment j (a) in clause (a), after the words "gazetted officers of gov- of lection 3 ernment", the words, brackets, letter and figure "or officers of equivalent rank of the corporation or any committee or the authority referred to in clause (b) of section 2" shall be inserted; (b) id elause (b), for the words "eacb estate oftleer", tbe words "tbe estate oftleen" shall be substituted 4 in sub-section (2) of section 5 of the principal act,-amendment ot icction s (a) for the words "forty-five days", the words "thirty days" shall be substituted; (b) the proviso shall be omitted amenclmt:nc 5 in sub-section (2) of section 6 of the principal act, after the of lecdon 6 11 d words "rent or damages,", the words "or costs," aha be inserte 10 6 in section 7 of the principal act,-amendment of lection 7 (a) in sub-section (2), the proviso shall be omitted; (b) for sub-section (3), the following sub-section shall be bubstituted, namely:-"(3) no order under sub-section (1) or sub-section (2) is shall· be made against any person until after the issue of a notice in writing to the person calling upon him to show cause within such time as may be specified in the notice why such order should not be made, and until his objections, if any, and any evidence he may produce in support of the 20 same, have been considered by the estate officer" 7 in section 9 of the principal act,-amendment of icc:tion 9 (a) in sub-section (2), for the words "thirty days" wherever they occur, the wards "fifteen days" shall be subst~tuted; (b) after sub-section (4), the following sub-section shall be 25 inserted, nl1mely:- (4a) the costs of any appeal under this section shall be in the discretion of the appellate officer" anteddmeat oc aectioa 10 8 to section 10 of the principal act, the following words shall be added at the end, namely:-30 "and no injunction shall be granted by any court or other' authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this act" 9 after section 10 of the principal act, the following sections lluertiod of shall be inserted, namely:-newaectiona loa, lob, ioc and 100 "loa (1) if any ·person who has been evicted from any ofl'enus and public premises under this act again occupies the premises penalty without authority for such occupation, he shall be punishable with imprisonment which may extend to one year, or with fine which may extend to one thousand rupees, or with both (2) any magistrate convicting a person under sub-section (1) may make an order for evicting that person summarily and 10 he shall be liable to such eviction wit1!out prejudice to any action that may be taken against him under this act lob if the estate officer has reasons to believe that any power to persons are in unauthorised occupation of any public premises, :a~~d~afoi'the estate officer or any other officer authari~d by him in this is behalf may require those persons or any other person to furnish information relating to the names and other particulars of the persons in occupation of the public premises and every person so required shall be bound to furnish the information in his possession 20 - loco (1) where any person against whom any proceeding liability of for the determination of arrears of rent or for the assessment of iheirl' and ega repredamages is t(1 be or has been taken dles before the proceeding lentatives is taken or during the pendency thereof, the proceeding may be taken or, as the case may be, continued against the heirs or legal representatives of that person 2s (2) any amount due to the central government from any person whether by way of arrears of rent or damages or costs shall, after the death of the person, be payable by his heirs or legal representatives, but their liability shall be limited t the extent of the assets of the deceased in their hands 3s 100 if any person refuses or fails to pay the arrears of rent recovery of payable under sub-section (1) of section 7 or the damaees pay- rent, etc, •• able under sub-section (2) of that section or costs awarded to the ~~ ~~rr central government under sub-section (4a) of section 9 or any revenqe portion of such rent, damages or costs, within the time, if any, specified therefor in the order relating thereto, the estate officer may issue a certificate for the amount due to the collector who shall proceed to recover the spme a, an altear of land revenue" 10 in section 13 of the principal act,-amendment of ccdod 13· (a) in sub-section (2), after clause (b), the following clause shall ,be inserted, namely:-" (bb) the distribution and allocation of work to estate officers and the transfer of any proceeding pending before 5 an estate officer to another estate officer;"; (b) for sub-section (3), the following sub-section shall be substituted, namely:-"(3) every rule made under this section shall be laid as soon as may be after it is made, before each house of 10 parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the successive sessions aforesaid, both houses agree in making any modification in the is rule or both houses agree that the :rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that 20 rule special provi8ion for umitation 11 for the removal of dou,bts, it is hereby declarld that the amendments made by clause (a) of section 7 of this act shall not apply to any order made under section 5 or section 7 of the principal act before the commencement of this act' 2s the public premises (eviction of unauthorised occupants) act, 1958, was enacted to provide for speedy eviction of unauthorised occupants from public premises and for other connected matters experience of the working of the act has however revealed certain difficulties in relation to procedural matters it is, therefore, proposed to amend the act so as to remove those difficulties and to incorporate certain provisions which would help effectively to implement the act the main features of the bill are-(a) a person who, having been evicted from a public premises, reoccupies it without authority will be committing an offence; (b) no court or other authority shall have power to grant any injunction in respect of any action taken or proposed to be taken by or under the act; (c) the heirs and legal representatives of a person will be liable for arrears of rent or damages or costs due from that person; -(d) the reduction of the time for preferring appeals and for compliance with the orders of eviction mehr chand khanna new delhi; the 8th july 1963 clause 3 of the bill contemplates appointment of more estate officers, who would be empowered to evict persons in unauthorised occupation of public premises it is intended that this work would be entrusted to existing officers and it may not, therefore, be necessary to incur any additional expenditure it is, however, difficult to anticipate whether it would be necessary to create in future any additional posts for expediting the disposal of the work it is not, therefcxre, possible to give any estimate of the additional expenditure, if additional posts are created even if any additiopal expenditure is involved, it is not lilrely to be appreciable and may be about fifty thousand rupees per annum mmorandum regarding delegated legislationclause 10 of the bill seeks to amend sub-section (2) of section 13 of the act in order to empower the central government to make rules for the distribution and allocation of work to estate officers and the transfer of any proceeding pending before an estate officer to another estate officer these are matters of procedural and adminis· trative nature 2 the delegation of legislative power is thus of a normal charae· ter - - - - - 3 the central government may, by notification in the oftlci~l gazette,-appointment of cit ate officers (a) appoint such persons, being gazetted officers of government, as it thinks fit to be estate officers for the purposes of this act; and (b) define the local limits within which, or the categories of public premises in respect of which, each estate officer shall exercise the powers conferred, and perform the duties imposed, on estate officers by or under this act - - - - - 5 (1) - - - - eviction of udauthor sed occupants (2) if any person refuses or fails to comply with the order of eviction within forty-five days of the date of its publication under sub-section (1), the estate officer or any other officer duly authorized by the estate officer in this behalf may evict that person from, and take possession of, the public premises and may, for that purpose, use such force as may be necessary: provided that in the case of any such person who is not a government employee and who has been in continuous occupation of the public premises for a period exceeding three years immediately preceding the date of the publication of the order of eviction, the estate officer shall not, if an application is made to him in this behalf, evict such person from the public premises within ninety days of such publication g (1) - - - - diapoaalof propa:ty left ~n (2) where any property is sold under sub-becbon (1), the sale ;~~e by proceeds shall, after deducting the expenses of the sale and 'the unauthor:sed amount, if any, due to the central government on account of occupaots arrears of rent or damages, be paid to such person or persons as may appear to the estate officer to be entitled to the same: , provided that where the estate officer is unable to decide as to the person or persons to whom the balance of the amount is payable or as to the apportionment of the same, he may refer such dispute to the civil court of competent jurisdiction and the decision of the court thereon shall be final 7 (1) - - - power to recover rent (2) where any person is, or has at any time been, in unauthoris- ?r damages cd occupation of any public premises, the estate officer may, having ~~ ~~cli~t regard to such principles of assessment of damages as may be pres- premises as cribed, assess the damages on accouht of the use and occupation of ia~da~~!_ such premises and may, by order, require that person to pay the nue damages within such time and in such instalments as may be specified in the order: provided that no such order shall be made until after the issue of a notice in writing to the person calling upon him to show cause within such time as may be specified in the notice why such order should not be made, and until his objections, if any, and any evidence he may produce in support of the same, have been considered by the estate officer (3) if any person refuses or fails to pay the arrears of rent or any instalment thereof payable under sub-section (1) or the damages or any instalment thereof payable under sub-section (2) within the time specified in the order relating thereto, the estate officer may issue a certificate for the amount due tq the collector who shall proceed to recover the same as an arrear of land revenue - - - - - appeala 9 (1) - - - (2) an appeal under sub-section (1) shall be preferred-(a) in the case of an appeal from an order under section 5, within thirty days from the date of publication of the order under sub-section (1) of that section; and (b) in the case of an appeal from an order under section 7, within thirty days from the date on which the order is communi-·cated to the appellant: provided that the appellate officer may entertain the appeal after the expiry of the said period of thirty days, if he is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time '" '" - finality d" orders 10 save as otherwise expressly provided in this act, every order made by an estate officer or appellate officer under this act shall be final and shall not be called in question in any original suit, application or execution proceeding '" '" '" - power tc! 13 (1) the central government may, by notification make rules in the of this official gazette, make rules for carrying out the purposes act '" - - '" - (3) all rules made under this section shall, as soon as may be after they are made, be laid for not less than thirty days before each house of parliament and shall be subject to such modifications as parliament may make during the session in which they are so laid or the session immediately following a bill further to amend the public premises (ev iction of unauthorised occupants) act, 1958 (shri mehr chand khanna, minister of works, housing and rehabilitat ion) | Parliament_bills | 3ed976f8-398f-52f1-af0c-6e955b21797a |
bill no xx of 2012 the land acquisition (amendment) bill, 2012 a billfurther to amend the land acquisition act, 1894be it enacted by parliament in the sixty-third year of the republic of india as follows:—1 (1) this act may be called the land acquisition (amendment) act, 2012(2) it extends to the whole of india except the state of jammu and kashmirshort title, extent and commencement(3) it shall come into force at once1 of 1894amendment of section 32 in section 3 of the land acquisition act, 1894 (hereinafter referred to as the principal act), in clause (g), the following shall be inserted at the end, namely:—'(v) in case the whole village or blocks of villages are acquired, then all its residents, like tenants, artisans, landless labourers shall be deemed to be persons "entitled to act"'3 in section 5a of the principal act, sub-section (3) shall be omitted54 after section 5a of the principal act, the following new section shall be inserted, namely:—amendment of section 5a insertion of new section 5b"5b a notification, issued under section 4 shall remain in force for two years with effect from the date of issue of the notificationoperation of the notification10amendment of section 115 in section 11 of the principal act, for the words, figures and brackets "at the date of the publication of the notification under section 4, sub-section (1)", the words "at the date of the acquisition or taking possession" shall be substituted6 in section 16 of the principal act, the following proviso shall be inserted namely:—amendment of section 1615"provided that where the acquisition or possession of land involves displacement of twenty-five families or more or a full village or blocks of villages, it shall be the duty of the acquiring authority to rehabilitate the displaced persons and their rehabilitation shall form part of the project expenditure7 in section 23 of the principal act,—amendment of section 2320(i) in sub-section (1), for the words, figures and brackets "at the date of the publication of the notification under section 4, sub-section (1)", the words "at the date of the acquisition or taking possession" shall be substituted(ii) in sub-section (2), for the words "thirty per centum" the words "forty per centum"shall be substituted statement of objects and reasonsthe land acquisition act, 1894 was passed long ago after sixty-four years of independence, the country has set itself on the path of infrastructural development besides the construction of big industrial and multipurpose irrigation and hydel projects, etc this has necessitated the acquisition of vast areas and blocks of land uprooting hundred of villagesunder section 4 of the said act, no time limit is fixed during which a notification regarding acquisition of land is to remain in force in the case of big projects, huge areas, more than what is required, are notified the projects take several years to complete the acquisitions are then made by stages, but due to the notification under section 4, the people over vast areas are denied the ordinary rights of construction and improvement of their houses and lands moreover, the compensation under section 23 is awarded from the date of the publication of the notification under section 4 of the act the intervening period of notification and acquisition or possession extends over several years the owners or persons, whose interests suffer and who are ousted, are granted compensation which is wholly insufficient to acquire land at reasonable price elsewhere the aim of the welfare state should be to award him fair and reasonable price at the time of acquisition besides, when blocks of villages are displaced it should be the duty of the acquiring authority to rehabilitate them the rehabilitation of the displaced persons should form part of the project scheme and the oustees should be given land at reasonable price and other amenities for rehabilitationthe bill seeks to amend the land acquisition act, 1894 so as to provide for these mattershence, this billshadi lal batra financial memorandumthe clause 6 of the bill seeks the rehabilitation of the oustees whose lands and houses, etc are acquired and clause 7 seeks to increase the quantum of compensation in consideration of acquisition of compulsory nature this will involve extra expenditure from the consolidated fund of india the amount cannot be estimated with accuracy at present annexure extracts from the land acquisition act, 1894 (1 of 1894) 3 definitions:(a) (g) the following persons shall be deemed persons "entitled to act" as and to the extent hereinafter provided (that is to say)— provided that— (i) (ii) (iii) (iv) no person "entitled to act" shall be competent to receive the compensation—money payable to the person for whom he is entitled to act unless he would have been competent to alienate the land and receive and give a good discharge for the purchasemany on a voluntary sale 5a hearing of objections: (1) (2) (3) for the purposes of this section, a person shall be deemed to be interested in land who would be entitled to claim an interest in compensation if the land were acquired under this act 11 enquiry and award by collector:—on the day so fixed, or any other day to which the enquiry has been adjourned, the collector shall proceed to enquire into the objections (if any) which any person interested has stated pursuant to a notice given under section 9 to the measurements made under section 8, and into the value of the land at the date of the publication of the notification under section 4, sub-section (1), and into the respective interests of the persons claiming the compensation and shall make an award under this hand of— 16 power to take possession: when the collector has made an award under section 11, he may take possession of the land, which shall thereupon vest absolutely in the government, free from all encumbrances 23 matters to be considered in determining compensation: (1) in determining the amount of compensation to be awarded for land acquired under this act, the court shall take into consideration—first, the market-value of the land at the date of the publication of the notification under section 4, sub-section (1);(1a) $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ $\otimes\,\ast\,\otimes$ \(\otimes\,\(2) in addition to the market value of the land as above provided, the court shall in every case award a sum of thirty per centum on such market value, in consideration of the compulsory nature of the acquisition ———— a billfurther to amend the land acquisition act, 1894————(shri shadi lal batra, mp)gmgipmrnd—1035rs(s3)—11-05-2012 | Parliament_bills | 8de1c4a9-a2a6-5a81-a88d-3fc49d44562f |
bill no 78 of 2007 the constitution (amendment) bill, 2007 by syed shahnawaz hussain, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the fifty-eighth year of the republic of india as follows:—short title1 (1) this act may be called the constitution (amendment) act, 2007"1 angika" statement of objects and reasons'angika' language is spoken mainly in ancient 'ang' pradesh which comprises areas falling in north-eastern and southern bihar, jharkhand, bengal, assam, orissa and tarai region of nepal this ancient classical language is also spoken in countries like cambodia, vietnam, malaysia, etc it is the mother tongue of about five to six crore peoplethe angika language has a rich literature both in prose and poetry since ancient times however, the language has yet to get due recognition that it deservestaking into account the antiquity of the language and its use by a large number of people, angika language deserves due recognition by its inclusion in the eighth schedule to the constitutionhence this billnew delhi;syed shahnawaz hussainaugust 22, 2007 annexure extract from the constitution of india eighth schedule[articles 344 (1) and 351] languages1assamese2bengali3bodo4dogri5gujarati6hindi7kannada8kashmiri9konkani10maithili11malayalam12manipuri13marathi14nepali15oriya16punjabi17sanskrit18santhali19sindhi20tamil21telugu22urdu lok sabha———— a billfurther to amend the constitution of india————(syed shahnawaz hussain, mp)mgipmrnd—4163ls(s-3)—30 102007 | Parliament_bills | 548e0850-facd-59c4-8eb2-4a0b97fec4c3 |
bill no 118 of 2014 the constitution (amendment) bill, 2014 by shri kirti azad, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—2 after article 371-j of the constitution, the following article shall be inserted, namely:—insertion of new article 371k "371k (1) notwithstanding anything in this constitution, the president may, by order made with respect to the state of bihar, provide for any special responsibility of the governor for—special provisions with respect to the state of bihar5(a) establishment of a separate development board for mithilanchal region with the provision that a report on the working of the board will be placed each year before the state legislature;(b) equitable allocation of funds for developmental expenditure over the said region, subject to the requirements of the state as a whole; and10(c) equitable opportunities and facilities for the people belonging to the said region, in matters of public employment, education and vocational training, subject to the requirements of the state as a whole(2) an order made under sub-clause (c) of clause (1) may provide for—15(a) reservation of a proportion of seats in educational and vocational training institutions in the mithilanchal region for students who belong to that region by birth or by domicile; and20(b) identification of posts or classes of posts under the state government and in any body or organisation under the control of the state government in the mithilanchal region and reservation of a proportion of such posts for persons who belong to that region by birth or by domicile and for appointment thereto by direct recruitment or by promotion or in any other manner as may be specified in the order" statement of objects and reasonsthe mithilanchal region of north bihar has faced economic, legislative and political barriers since the inception of independent india it continues to lag behind on several key developmental parameters due to inefficiency in policy implementation on the one hand and limited framework of development schemes or plans relating to industry, agriculture and education on the other the mithilanchal area of the state of bihar consist's of the districts of vaishali, muzzaffarpur, sitamarhi, shivhar, betiah, motihari, darbhanga, madhubani, smastipur, munger, begusarai, khagaria, jamui, lakhisarai, sheikhpura, saharsa, supaul, madhepura, purnia, katihar, araria, kishanganj, bhagalpur and bankathe need of the hour is to accelerate development of the backward region of the state and to reduce inter-district and inter-regional disparities in the state also an institutional mechanism for equitable allocation of funds to meet the developmental needs of the region, as well as to provide employment and develop the human resources by providing for local cadres in service is required to be establishedit is accordingly proposed to insert a new article 371k in the constitution to provide for —(a) establishment of a separate development board for the mithilanchal region; (b) equitable allocation of funds for development of the region subject to the requirements of the state as a whole;(c) reservation in public employment through the constitution of local cadres for domiciles of the region; and(d) reservation in educational and vocational training institutions for domiciles of the regionhence this billnew delhi;kirti azadaugust 6, 2014 financial memorandumclause 2 of the bill provides for constitution of the special development board for the mithilanchal region of the state of bihar the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees ten crore per annum on account of salaries and other administrative expenses of the boarda non-recurring expenditure of about rupees five crore is also likely to be involved———— a billfurther to amend the constitution of india————(shri kirti azad, mp)gmgipmrnd—2463ls(s-3)—05112014 | Parliament_bills | 68ccb75e-b0c1-5da5-85d9-305ee9b0037f |
bill no xv of 2012 the victims of naxalite acts of violence (relief and rehabilitation) bill, 2012 a billto provide for the financial compensation, monthly allowance, relief and otherrehabilitation measures and fcilities to the dependents of citizen killed in naxalite acts of violence and those losing their property, crops, houses etc due to such violence in the country and for matters connected therewith and incidental theretobe it enacted by parliament in the sixty-third year of the republic of india as follows:—1 (1) this act may be called the victims of naxalite act of violence (relief and rehabilitation) act, 2012short title, extent and commencement(2) it extends to the whole of india (3) it shall come into force with immediate effect5definitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, government of that state and in other cases the central government;(b) "family" include husband, wife and dependent children and aged parents; (c) "prescribed" means prescribed by rules made under this act;45 of 1860 2 of 1974 37 of 19675(d) words and expressions used and not defined in this act but defined in the indian penal code, 1860, the code of criminal procedure, 1973 and the unlawful activities (prevention) act, 1967 shall have the meanings respectively assigned to them in those acts3 (1) notwithstanding anything contained in any other law for the time being in force, the family of a citizen who is killed due to naxalite act of violence shall be paid compensation by the appropriate government as specified hereinafter, namely:—10payment compensation to the family of persons killed by naxalites(a) an ex-gratia grant of such amount which shall not be less than five lakhrupees in such manner as many be prescribed;(b) financial assistance at the rate of two thousand rupees per month for such period, as may be prescribed15(2) in case the citizen killed by naxalite acts of violence referred to in sub-section (1)above was the only earning member of a family, the appropriate government shall,—(i) pay family pension at the rate of four thousand rupees per month to the family; (ii) provide gainful employment to any one eligible member of the family; (iii) provide free education including vocational education to the children of the citizen killed;20(iv) provide such other assistance to the family of the citizen killed as it may deem necessary for the welfare of the family(3) the provisions of sub-section (2) shall be in addition to the provisions of the sub-section (1) thereof4 any citizen who receives severe injuries thereby permanently incapacitating him or seriously injuring him with deep wounds, the appropriate government shall;25compensation to persons wounded by naxalites violence(a) provide him appropriate medical care and bear the entire costs of his medical treatment or outdoor as well indoor medical treatment;(b) pay an ex-gratia grant as compensation of not less than four lakh rupees in such manner as may be prescribed305 (1) where any citizen or family losses the dwelling unit having been destroyed or damaged due to torching or bombing by the naxalities, the appropriate government shall,—compensation for other losses due to naxalite violence(a) provide an alternate dwelling unit to such citizen or family, as the case maybe, in such manner as may be prescribed; and(b) bear the entire cost of repairs of the damaged dwelling unit in case it isrepairable;35(2) where the citizen losses his livestock or his standing crop or orchard or poultry farm or piggery farm due to naxalite act of violence, the appropriate government shall pay adequate compensation to such citizen in such manner as may be prescribed40(3) where any citizen losses his business establishment or shop or kiosk or hawking or vending apparatus due to destruction thereof due to naxalite acts of violence, the appropriate government shall pay adequate compensation to the loser citizen in such manner as may be prescribed6 (1) the central government shall, as soon as may be, in consultation with thegovernment of the states affected by naxalite violence, farmulate a national policy—national policy for naxal violence(i) to curb the spread of naxalite menace and eliminate the naxalite insurgents inthe manner it is deemed necessary;5(ii) to grant general amnesty and rehabilitation of those naxalities who wish tosurrender arms and shun violence and return to the mainstream of the nation under the constitution of india by providing them gainful employment assistance for self employment and such other measures as the central government may deem necessary and expedient to do so in the overall national interest10(2) the appropriate government may, if it deems necessary, fit and expedient to do soin the public interest, promote village level security system by way of constituting teams of volunteers of village youth for the protection of their village from naxalite violence and provide such volunteers with necessary training, weapons and ammunition and necessary aids from time to time in such manner as may be prescribed15central govt to provide funds7 the central government shall provide after due appropriation made by parliamentby law in this behalf, the requisite funds to the states affected by acts of naxalite violence for carrying out the purposes of this actpower to remove difficulty208 if any difficulty arises in giving effect to the provisions of this act, the central government may make such order or give such direction, not inconsistent with the provisions of this act, as appears to it to be necessary or expendient for the removal of the difficulty and any such order or direction, as the case may be, shall be finaloverriding effect of the act259 the provisions of this act and rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force, but save as aforesaid the provisions of this act shall be in addition to and not in derogation of any other law for the time being in force dealing with the subject matter of this actpower to make rules10 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsour country is very vast and insurgency is not a new phenomenon in the country but of late many parts of the nation are in the grip of naxalite violence who are openly challenging the authority of the state and are virtually running parallel governments in some parts of the country the naxalities who are mostly the youth are known by different names such as naxalites, peoples war group (pwg), maoists, leninist-maoists, etc are active on a substantial scale in chhattisgarh, jharkhand, parts of andhra pradesh, orissa, maharashtra, bihar, madhya pradesh, uttar pradesh, west bengal, karnataka, tamil nadu etc apart from the insurgents in north-east the naxalities are killing thousands of innocent people, policemen, personnel of paramilitary and armed forces just to create panic they torch or blow up houses, shops and other establishments they kidnap people for ransom and hang many after conducting people court they even loot the police stations their weapons and blow them up with police personnel the naxalites indulge in extortions, collect illegal taxes and in the naxalite occupied areas people ramain indoors after the sunsetthough, many precious lives are lost due to acts of violence of the naxalities but the victims are not duly compensated by the states a paltry amount is given to the victims that too with much hassles the families of people losing lives are not taken care of nor those who are critically injured or losing their houses livestock, crops, business establishments, etc in a democratic country like ours, it is the sacred duty of the state to protect the life and property of its citizens and eliminate the extremists if the state fails in its duty, then the affected citizens have to be duly compensated by the state the youth join these outfits of variety of reasons and they have to be brought back to the mainstream of the nation by giving them amnesty, employment opportunities and incentives and suitable rehabilitation but those defying, despite best efforts, should be eliminated under a national policyhence, this billrajeev chandrasekhar financial memorandumclause 3 of the bill provides for payment of compensation to the family of persons killed by naxalites clause 4 provides for compensation to persons wounded by naxalites clause 5 provides for compensation for other losses clause 7 makes it obligatory for the central government to provide requisite funds for carrying out the purposes for the bill the bill if enacted, will involve expenditure from the consolidated fund of india it is difficult to quantify the same but it is estimated that a sum of rupee one thousand crore may involve as recurring expenditure per annumno non-recurring expenditure is likely to be involved from the consolidated fund of india memorandum regarding delegated legislationclause 10 of the bill empowers the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character———— a billto provide for the financial compensation, monthly allowance, relief and other rehabilitationmeasures and facilities to the dependents of citizens killed in naxalite acts of violence and those losing their property, crops, houses etc due to such violence in the country and for matters connected therewith and incidental thereto————(shri rajeev chandrasekhar, mp)mgipmrnd—2088rs (s3)—09082012 | Parliament_bills | 67442084-da3c-541c-9180-6260f0a9120f |
the armed forces (assam and manipur) special powers bill, 1958(aq, introduced in lok sabra) bill n, 7 0£ 1;$1 the armed forces (assam and manipur) ' special powers' :bill, 1958 (as n{trqduced in' lo~ sabh,t,j _ - billto enable certain special powers to be conferred "pon members of the, ~(if'me" forces in dist"rbe~ are~ in the state ,of auam and the union t~itory of manipur ::" bidt enacted by parliament in the ninth year of the reptia1ic of india as follows:-short title (assam and and extent 1 (1) this act may'be ealled the armed forces manipur)' special powers act, 1958 5 (2) it exte~dsto the whole of the state of assam indthe tj'tifon territory of manipur ' " ~finitios t: iii this act,unless the context otherwise requires,-, \", 10 , (a):llarmed forces" means the military forces and: the 'ttir f~rces operating' as land forces, and includes any other anned forces of the union so operating;' ~/ ,(b) ,"disturbed area" means an area which isior the time being declared by notification under section 3 to be a disturbed area; 45 of 1950 is (c)a11 'other words and expressions used herein, but' not deftnedanddeftned in the air force act, 1950, or the army act, 1950, shall have the ,meanings respectively assigned to them in 46 gf 1950 j; , - < those acts '" , , 31£ the government of assam or the chief commissioner of power to manipur is ~f the! ~inion that the whole or any part of the state ~:c:e~re~~ , 20 of assam or the union territory of ~antwr, as the c may be, disturbed ill in such a disturbed: or dangerous condition that the, use of armed neas forces in aid of the civil power is necessary, he may, by notification in the ofbcial gazette, declare the whole or any part of the state or ijnion territory to be a disturbed area ol any commissioned officer, warrant officer, non-commissicmed obic:er or any other person of equivalent rank in the armed forces 5 may, in a disturbed area,-(a) if he is of opinion that it is necessary so to do for the maintenance of public order, after giving ilich due warning as he may consider necessary, fire upon or otherwise use force, even to the eausing of death, against any person who is acting in 10 cotltrayelltion of any law or order for the time beidc in force in the di&turbed area prohibiting the 881e1dbly of ave or more "»e11lodl or the carrying of weapons or of things capable of being uied as weapons or of ftre-arms, ammunition or explosive substances; 15 (b) if he is of opinion that it is neceu&ry 80 to do, destroy any arms dump, prepared or fortified positiod or abelter from which armed attacks are made or are likely to be made or are auempted to be made, or any structure used as a trainillg camp for armed volunteers or utilllecl as a hide-out by armed gaap;o or abac4)dders wanted for any offence; (c:) arrest, without warrant, any penon who baa eommitteci 8 c:opiuble oifedce or against whom a reaiioftabje iuspidon em&a tha& he baa committed or is about to commit a cognizable cdfenee add may use such force may be neceaary to effect the arrest; 25 (d) enter and search without warrant any pl'emiiei to mue any such arrest as aforesaid or to recover any penon believed to be wrongfully restrained or confined or any property reasonably iuspected to be stolen property or any arms, ammunition or explosive substances beliewd to be unlawfully kept in sueh 30 premi , and may for \hat purpoiie use bueb force as maybe neceaary arfcllcd he i any per80d arrested and taken into custody under this act =:-: to ahall be made over to the oflcer in charge of the deai'eit police die police station with theleut pouible delay, topther with - report til the 35 circumstances occ:uioning the arrest prouclion to 6 no prgneution, wit or other legal proceedln, shall be insttt~ =,, eel, except with the previowl sanction of the ce!atn1 government, act apid8t any perion in respect of anythil'lg done or purported to be c:iode in exercile of the pbwen c:onferred by this aet ,0 '1 (1) the armed forces (assam and manipur) special powel'8 atpiii_ ordinance, 1958, is hereby repealed of its"(2) notwithstanding such repeal, anything done or any aetion taken wwier· the said oniinanee shall be deemed to have been done 5 or taken under this act, 8s if this ad had commedced oil the 22dd ·day of may 1958) stati;m~nt of objects and reasonsati ordtnan~~ entitled the armed forces (assam and mani}?ur) special-powers ordinance, 1958, was promulgated by the president on the 22~ may, 1958 section 3 of the ordinance empowers the governor of assam and the chief commisaioner of manipur to declare the whole or any part of assam or the union territory of manipur, as the case may be to be a disturbed area on such a declaration being made in the ofticial gazette, any commissioned officer warrant ofticer non-commissioned officer or any other person of equivalent rank in the armed forces may exercise, in the disturbed area, the powers conferred by sections 4 and 5 of the ordinance the bill seeks to replace the ordinance g b pant new delhij the 5th jut'll 1958 a bill co enable certain special powers to be conferred uron member~ of· the armed forces in disturbed area'! in the state of assam and tl,e"'union territory of manipur (shri gofiind bauabh pant, minister of home affairs) | Parliament_bills | b7889d7d-9c40-5fb0-b799-46b86c2cc294 |
bill no 13 of 2009 the jharkhand appropriation bill, 2009 abillto authorise payment and appropriation of certain further sums from and out of the consolidated fund of the state of jharkhand for the services of the financial year 2008-09be it enacted by parliament in the sixtieth year of the republic of india as follows:—short title1 this act may be called the jharkhand appropriation act, 2009the aggregate to the sum of one thousand five hundred one crore, three lakhs, fifty-seven thousand and nine hundred ninety-one rupees towards defraying the several charges which will come in course of payment during the financial year 2008-09, in respect of the services specified in column 2 of the scheduleissue of rs1501,03,57,991 from and out of the consolidated fund of the state of jharkhand for the financial year 2008-09appropriationthe schedule(see sections 2 and 3)123no ofservices and purposessums not exceedingvote/voted by parliamentcharged on thetotalappro- consolidated fundpriation1agriculture department revenue11,45,05,96611,45,05,9662animal husbandry and fisheries department revenue13,24,32,96213,24,32,9623building construction department revenue4,29,77,2304,29,77,2304cabinet secretariat and coordinationdepartment revenue2,04,56,0222,04,56,0225secretariat of the governor revenue83,72,63783,72,6376election revenue68,52,63968,52,6397vigilance revenue1,25,99,3431,25,99,3438civil aviation department revenue63,04,29,32363,04,29,3239co-operative department revenue4,17,92,3564,17,92,35610energy department revenue79,07,90779,07,90711excise and prohibition department revenue2,45,99,6122,45,99,61212finance department revenue4,64,75,8094,64,75,80915pension revenue412,00,00,000412,00,00,00016national savings revenue28,21,83328,21,83317finance (commercial tax) department revenue4,47,62,2234,47,62,22318food, supply and commerce department revenue48,71,57,10148,71,57,10119forest and environment department revenue19,70,44,25419,70,44,25420health, medical education and family welfare department revenue58,35,04,21558,35,04,21521higher education department revenue13,42,54613,42,54622home department revenue222,41,27,032222,41,27,032capital8,58,57,0458,58,57,04523industries department revenue3,92,03,2583,92,03,25824information and public relation department revenue1,18,47,2821,18,47,28225institutional finance and programme implementation department revenue15,60,22715,60,22726labour, employment and training department revenue10,39,99,48810,39,99,48827law department revenue20,56,54,90920,56,54,90928high court of jharkhand revenue3,54,23,2433,54,23,24329mines and geology department revenue2,79,19,5122,79,19,51230minorities welfare department revenue10,02,82710,02,82731parliamentary affairs department revenue37,19037,19032legislature revenue4,24,92,9797,91,688432,84,66733personnel and administrative reforms department revenue1,60,94,3481,60,94,34834jharkhand public service commission revenue51,87,38051,87,38035planning and development department revenue11,35,04,39411,35,04,39436drinking water and sanitation department revenue16,49,51,31516,49,51,31537rajbhasha department revenue1,37,27,5671,37,27,56738registration department revenue113,52,436113,52,436rsrsrsthe schedule(see sections 2 and 3)| 1 | 2 | 3 ||--------------------|--------------------------------------------------|--------------------|| no of | services and purposes | sums not exceeding || vote/ | voted by parliament | charged on the || appro- | consolidated fund | || priation | | || 39 | disaster management department revenue | 21,67,304 || 40 | revenue and land reforms department revenue | 69,89,69,028 || 41 | road construction department revenue | 13,17,86,503 || 42 | rural development department revenue | 47,98,52,242 || capital | 50,00,00,000 | || 43 | science and technology department revenue | 3,76,38,945 || 44 | secondary, primary and public education | || department revenue | 279,00,20,310 | || 46 | tourism department revenue | 4,32,56,437 || capital | 10,00,00,000 | || 47 | transport department revenue | 1,07,31,613 || 48 | urban development and housing department revenue | 86,59,946 || 49 | water resources department revenue | 38,29,45,328 || 50 | minor irrigation department revenue | 7,71,85,123 || 51 | welfare department revenue | 10,37,67,875 || 52 | youth, art and culture department revenue | 1,26,09,239 || t | | || otal | | || | 1496,05,83,043 | 497,74,948 || rs | rs | || rs | | | statement of objects and reasonsthis bill is introduced in pursuance of articles 204 (1) and 206 of the constitution of india, read with the proclamation issued under article 356 of the constitution in respect of the state of jharkhand on the 19th january, 2009 to authorise payment and withdrawal out of the consolidated fund of the state of jharkhand of the moneys required to meet the expenditure charged on the consolidated fund of the state of jharkhand and the grants made in advance by the lok sabha in respect of the estimated expenditure of the government of jharkhand for the financial year 2008-09pawan kumar bansal ———— president's recommendation under article 207 of the constitution of india ————[copy of letter no f-2(27)-b(s)/2008 from shri pawan kumar bansal, minister of state in the ministry of finance to the secretary-general, lok sabha]the president, having been informed of the subject matter of the proposed bill to authorise payment and appropriation of certain further sums from and out of the consolidated fund of india of the state of jharkhand for the services of a financial year ending on the 31st day of march, 2009 recommends under causes (1) and (3) of article 207 of the constitution read with clause (2) of article 205 thereof and the proclamation dated 19th january, 2009 issued under article 356 the introduction of the jharkhand appropriation bill, 2009 in the lok sabha and also the consideration of the bill———— a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of the state of jharkhand for the services of the financial year 2008-09———— | Parliament_bills | e32cb2e9-9f0e-5a3f-bcdf-f6738d5e2e47 |
bill no 196 of 2016 the high court at patna (establishment of a permanent bench at maharajganj) bill, 2016 by shri janardan singh 'sigriwal', mp a billto provide for the establishment of a permanent bench of the high court at patna at maharajganjbe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—establishment of a permanent bench of high court at patna at maharajganj52 there shall be established a permanent bench of the high court at patna at maharajganj and such judges of the high court at patna, being not less than five in number, as the chief justice of that high court may from time to time nominate, shall sit at maharajganj in order to exercise the jurisdiction and power for the time being vested in that high court in respect of cases arising in the districts of siwan, saran, gopalganj, east champaran, west champaran, sitamarhi, muzaffarpur and shivhar statement of objects and reasonsthe demand for establishment of a permanent bench of the patna high court in the northern bihar has been pending for a long time, but the demand has not yet been fulfilled the patna high court is heavily burdened and lakhs of cases are pending before that high court the delay in disposal of cases is resulting in hardship for the people living particularly in north-western part of the state people of north-western bihar have to suffer on account of travelling long distance and incurring expenditure for attending their pending cases in the high court at patnathe bill, therefore, seeks to establish a permanent bench of high court at patna at maharajganj a permanent bench of the high court, if established at maharajganj, would go a long way in providing much needed relief to those who are not in position to bear the burden of expenditure on account of travelling to attend the hearings of their cases at the high court at patnahence this billnew delhi;janardan singh 'sigriwal'july 5, 2016 lok sabha———— a billto provide for the establishment of a permanent bench of the high court at patna at maharajganj————(shri janardan singh 'sigriwal', mp)gmgipmrnd—1428ls(s3)—26072016 | Parliament_bills | 12a49e64-38b3-5b75-9aa7-e3e6d0617548 |
8w no 43 of 1184 tile estate duty (distribution) amendment bill, 1984 a billfurtlier to amend the estate duty (distribution) act, 1962 be it enacted by parliament in the thirty-fifth year of the republic 9f india as follows:-1 (1) 'ibis act may be called the estate duty ~distribution) amendment act, 1984 short title and com-5 (2) it shall be deemed to have come into force on the lst day of april, 1984 mencement z in the long title of the estate duty (distribution) act, 1962 (hereinafter referred to as the principal act>, for the words figures and letters "report dated the 28th day of october, 1978", the words figures and let-i~ ters "interim report dated the 14th day of november, 1983" shall be substituted "1' : amendment of long title ot act 90t 1962 3 in section 3 of the principal act, in sub-section (1 ),-amend_ ment ot section 3 (a) for the words figures and letters "each of the financial years commencing on and after the 1st day of aprij, 1979", the words, figures and letters, "the financial year comqaencing on the ist day of aprij, 1984" shall be substituted; (b) for the words "be distributed", the words "be distributed, provisionally," shall be substituted - statement of objects and reasonsthe net proceeds of estate duty in respect of property other than agricultural land levied and collected by the government of india are to be assigned to the states within which the duty is leviable, and distributed among them in accordance with such principles of distribution as may be formulated by parliament by law in terms of article 269 of the constitution the distribution of net proceeds of the duty levied a~d collected under the estate duty act, 1953 is at present made in tenns of the estate duty (distribution) act, 1962 as amended by the estate duty (disn,ibution) amendment act, 1979 on the basis of the recommendations of the seventh finance commission the eighth finance commission, in its inte,rim report dated 14th november, 1983 has 'recommended that the existing arrangements in tespect of the distribution between the union and the states of the net proceeds of estate duty may continue provisionary during the financial year commencing on the 1st day of april, 1984 this provisional distribution would, however, be subject to such readjustments as may be necessary on the basis of the final report of the commission this bill seeks to amend the estate duty (distribution) act, 1962 to give effect to the interim recommendations of the eighth finance commission regarding the provisional distribution of the net proceeds of the estate duty of property other than agricultural land, except the proceeds attributable to the union territories, among the states new delm; the 23rd april 1984 pranab mukherjee annexure extracts from the eztate duty (distribution) act, 1962 (9 of 1962) - • - •an act to provide for the distribution of the net proceeds of the estate duty among the states in pursuance of the principles of distribution fonnulated and the recommendations madi by the finance commission in its report dated, the 28th day of october, 1978 3 (1) during each of the financial years commencing on and after the lst day of april, 1979, the net proceeds of estate duty levied and collected during that financial year shall, after deducting therefrom the net proceeds attributable to union territories, be distributed among 'he states in proportion to the gross value of all property situated in the respective states and brought j~ assessment in that financial year distribu_ tion of net proceeds' of estate dutya&9ig-ded to the slates - - - - - a bill further to amend the estate duty (distribution) act, 1962 (sh,i pranab kuma, mukhe"jee, minister of finance) | Parliament_bills | a1a5b80a-7689-5eb0-9af2-2352700d9713 |
the financje bill, 84(as introduced in lok sabha) arrangement of clauses chapter ipal:llmin ally clauses1 short title and commencement chapter ii rates of income-tax2 income-tax chapter m direct tausincome-tax 3 amendment of section 10 4 amendment of section 11 5 amendment of section 33b 6 amendment of section 35 7 amendment of section 3sc 8 amendment of section 36 9 amendment of section 40 10 amendment of section 40a 11 insertion of new section 44ab 12 amendment qf section socc 13 omission of section 800 14 amendment of section 80e 15 amendment of section sol 13 amendment of section s014 17 amendment of section 80n 18 amendment of section 800 19 amendment of section bou 20 amendment of section 161 21 amendment of section 164 22 amendment of section 193 23 amendment of section 194 24 amendment of section 252 25 amendment of section 269c 26 amendment of section 269f 27 amendment of section 269p 28 insertion of new section 26988 29 amendment of section 269t 30 insertion of new section 271b 31 insertion of new section 27600 32 amendment of section 281a clavses34 amendment of act 27 of 1957 chapter iv ifldluct taxu35 amendment of act 51 of 1975 36 auxluary duties of customs 37 amendment of section 28 38 amendment of section 61 39 amendment of section 129 40 amendment of section 129a 41 amendment of section 129c 42 amendment of section 129d 43 insertion of new section 12 9dd excue 44 amendment of section 2 45 amendment of section 3 46 amendment of section 4 47 amendment of section 35b 48 amendment of section 35d 49 amendment of section 35e 50 insertion of new section 35ee 51 amendment of first schedule 52 special duties of excise 53 amendment of act 58 of 1957 chapter v misciuani'dus54 amendment of act 52 of 1963 55 amendment of act 45 of 1968 the fmst schedule the second schedule the thmd schedule the fourth schedule the fifth schedule bill no 11 of 1984 the finance billj 1984 billto 9tvt t66ect to tht 6imrruat p1rop06al6 06 tht centjur1 govellnmtm 601l tht 6imnuat 1jetl!l 7984-85 & it enacted by parliament in the thirty-fifth year of the republic of india as foliows:- chapter i puliminabr1 iii this act may be called the finance act, 1984 5 short title and com mene_eat (21 save as otherwise provided in this act, sections 2 to 34 and section 54 shall be deemed to have come into force on the 1st day of april, 1984 chapter ii rafts of income-tax10 2 (i) subject to the provisions of sub-sections (21 and (31, for the assessment year commencing on the 1st day of april, 1984,income-tax shall be charged at the rates specified in part i of the first schedule and shall be increased,-(a) in the cases to which paragraphs a, b, c and d of that part apply, 15 by a surcharge for purp08es of the union; and \b) in the cases to which paragraph e of that part applies, by a surcharp, calculated in each case in the manner provided therein: provided that where an assessee, being a company, has made, during the financial year commencing on the 1st day of april, 1983, any depoeit with the 20 industrial development bank of india established under the industrial development 18 of 1964 bank of india act, 1964 under the companies deposits (surcharge on income-tax) scheme, 1983, then, the surcharge on income-tax payable by the company,-(a) in a case where the amount of the deposit 80 made is equal to, or exceeds, one-half of the amount of surcharge on income-tax payable by it, shall 25 be reduced by one-half of the amount of surcharge payable by iti and (b) in a case where the amount of the deposit so made falls short of one-half of the amount of surcharge on income-tax payable by it shall be reduced by the amount of the deposit ( 2 i in the cases to which sub-paragraph i or sub- paragraph n of paragraph a of part i of the first schedule applies where the assessee has, in the previous year, 6 any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds-(il in a case to which the said sub- paragraph i applies, fifteen thousand rupees, and (ui in a case to which the said sub-paragraph n apphes, twelve thousand 10 rupees then,-(a) the net agricultural income shall be taken into account in the manner provided in clause (b) 6hat is to say, as if the net agricultural income were comprised in the total income after-15 (il in a case to which the said &lb- paragraph i applles the first flfteen thousand rupees and (ui in a case to which the said &lb-paragraph ii applles the first eight thousand rupees of the total income but without being hable to tq only for the purpose of 20 charging income- tax in respect of the total lncome; and (b) the income-tax chargeable shall be calculated as follows:-(i) the total lncome and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at the rate8 specified in sub-paragraph 1 or as the case may be 25 9jb-paragraph n of the said paragraph a as if such aggregate income were the total income: provided that in a case referred to in the said sub-paragraph ii for the purpo8e of determining the amount of income-tax in accordance with this sub-clause, the provisions of clause (u) of the proviso below sub-paragraph ii 30 and the provisions relating to aurcharge on income-tax in the said sub-paragraph ii 8hall not apply; iu:j the net agricultural income shall be increased,-(al in a ca8e to which the said sub-paragraph i applies by a sum of fifteen thousand rupees; and 35 (8) in a cue to which the said sub-paragraph n applies by a sum of eight thousand rupees and the amount of income-tax shall be determined in respect of the net agrlculturallncome as so increased at the rates specified in sub-paragraph lor as the case may be, &lb- paragraph n of the said paragraph a as if the net 40 agricultural income as 80 increased were the total income: 45 provided that in a case referred to in the said sub- paragraph n for the purposes of determining the amount of income-tax in accordance with this sub-clause the provisions of clause (<<) of the proviso below the sald sub-paragraph ii and the provl810ns relating to surcharge on income-tax in the said sub- paragraph ii shall not apply; ((u) the amount of income-tax determined in accordance with sub-clause ~~l shall be ntduced by the amount of income-tax determ lned in accordance with sllb-c1&1l8e (u:j : provided that in a case referred to in the said sub-paragraph n where the sum so arrived at exceeds sixty per cent of the amount by which the total ineome exceeds twelve thousand rupee3, the excess shall be disregarded; (wi the amount of income-tax determined in accordance with sub-clause 5 (ui) shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and a balf per cent of such lneome-tax and the sum so arrived at shall be the income-tax in respect of the total income 43 of 1961 10 (31 in cases to which the provisiodi:i of chapter xu or chapter xua or section 164 or section 164a or section 167 a of the incom&-tax act, 1961 (hereinafter referred to as the income-tax aot) apply, the tax chargeable shall be determined as provided in that chapter or that section, and with reference to the rates imposed by sub-section ( 1 j or the rates as specified in that chapter or section, as the case may be (4) in cues in which tax has to be deducted under sections 193, 194, 194a, 194b, 194bb, 194d and 195 of the income-tax act at the rates in force, the decllction 15 shall be made at the rates specified in part u of the first schealle (5) subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated udder the first proviso to sub-section (5) of hction 131 of the income-tax act or charged under sub-section (4) of section 172 or sl'b-sectlon (2) of section 174 or section 175 or sub-section (2) of section 176 of the said act or 20 deducted under sectlon 192 of the said act from income chargeable under the head "salaries" or deducted under sub-section (9) of section 80e of the said act from any payment referred to in the said sub-section (9) or in which the "advance tax" payable under chapter xvn- c of the said act has to be computed, at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be 80 calculated, 25 charged, deducted or computed at the rate or rates specified in part ui of the first schedule: provided that in cases to which the provisions of chapter xu or chapter xiia or sub-section ( 1 a) of section 161 or section 164 or section 164a or ectlon 167 a of the income-tax act apply, "advance tax" shall be computed with reference to the rates 30 imposed by this sub-section or the rates as specified in that chapter or sectlao, as the case may be: provided further that an assessee, being a compiuly, may, in lieu of payment of the amount of surcharge on income-tax at the rate specified in paragraph e of part iii of the first schedule, make a deposit under the scheme framed under sub-35 section (1'1 before the last instalment of "advance tax" is due in ita cue, and where it does so, the suroharge on income-tax payable by the company,-(ij in a case where the amount of the deposit so made is equal to or exceeds the amount of surcharge on income-tax payable by it, shall be n-'4and (it) in a case where the amount of the deposit so made falls short of the 40 amount of surcharge on income-tax payable by it, shall be reduced by the amount of the deposit (6) in the cases to which sub-paragraph i or sub-paragraph ii of parlll1'aph a of part m of the first sohecille applles, where the assell8ee bu, in the prevlou8 year or, if by virtue of any provision of the income-tax act, income-tax is to be 45 charged in respect of the income of a period other than the previous year, in uch other period, any net agricultural income exceeding six hundred rupees, in addition to total income and the total income exceeds,-lq in a case to which the said sub- paragraph i applies, fifteen thou8and rupee8, and 50 (u) in a case to whloh the said sub-paragraph u applies, twelve thousand rupees, ~n, in oalculating income-tax under the first provl8o to sub- sectlon (5) of sectlon of the income-tax act or in charging income-tax under sub-section l21 of section 174 or sectlon 175 or sub-sectlon 12) of section 176 of the said act or in computing the "advance tax" payable under chapter xvii-c of the said act, at the rate or rates in force,-5 (cl) the net agricultural income shall be taken into account, in the manner provided in clause (b) (that is to say, as if the net agricultural inoome were oomprlsed in the total income after,-(ij in a case to which the said sub- paragraph i applies, the first fifteen thousand rupees, and 10 (<<) in a case to which the said sub-paragraph n applles, the flrst eight thousand rupees, of the total income but without being liable to tajq, only for the purpose of calculating, charging or computing duch income-tax or, as the case may be, "advance tax" in respect of the total income; and 15 (b) such inoome-tax or, as the case may be, "advance tax" shall be so calculated, charged or computed as follows:-i(j the total income and the net agricultural income shall be aggregated and the amount of income-tax or "advance tax" shall be determined in respect of the aggregate income at the rates speclfled in sub-paragraph i or, as the case may be, sub- paragraph n of the said paragraph a, as if such aggregate income were the total income: 20 provided that in a case referred to in the said sub- paragraph ii, for the purposes of determining the amount of income-tax or "advance tax" in accordance with this sub-clause, the provisions of clause (w of the proviso below the said sub- paragraph n and the provisions relating to surcharge on incometax in the said sub-paragraph n sha1l not apply; 25 (cj the net agricultural income shall be increased,-,ai in a case to which the said sub-paragraph i applies, by a sum of fifteen thousand rupees; and (5) in a case to which the said sub-paragraph n applies, by a sum of eight thousand rupees, 30 ad the amount of income-tax or ''advance tax" shall be determined in respect of the net agricultural income as so increased at the rates specified in the said sub-paragraph lor, as the case may be, the said sub-paragraph n, as if the net agricultural income as 80 increased were the total income: provided that in a case referred to in the said sub-paragraph n, for the 35 purposes of determining the amount of income- tax or "advance tax" in accordance with this sub-clause, the provisions of clause (il) of the proviso below the said sub-paragraph n and the provisions relating to surcharge on income-tax in the said sub-paragraph n shall not apply; (iul the amount of income-tax or "advance tax" determined in accordance 40 with sub-clause (i) shall be reduced by the amount of income-tax or, as the cue may be, "advance tax" determined in accordance with sub-clause (it): provided that in a case referred to in the said sub-paragraph n, where the sum so arrived at exceeds sixty per cent of the amount by which the total income exceeds twelve thousand rupees, the excess shall be disregarded; 45 (w) the amount of income-tax or "advance tax" determined in accordance with sub-clause (iul shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and a half per cent of such incometax or, as the case may be, "advance tax" and the sum so arrived at shall be the income-tax or, u the case may be, 'lldvance tax" in respect of the total 50 lncolde 8 of 1964 ( 1) where an assess88, being a company, makes, during the flnanclal year commencing on the 1st day ot april, 1984, any deposit with the industrial development bank of india established under the industrial de"elopne nt bank of india act, 1964 under any such scheme as the central government may, by notification in the 5 official gazette, frame in this bellalf, then the surcharge on income-tax payable by the company for the assessment year commencing on the 1st day of april, 1985,-(il in a case where the amount ot the deposit 80 made la equal to or exceeds the amount of surcbarge on income-tax payable by it, shall be 'nil; and 10 (u) in a case where the amount ot the deposit so made talls short of the amount of surcharge on income-tax payable by it, shall be reduced by the amount of the deposit (ii for the purposes of this section idd the first schedule,-(a) "company in which the pubuc are substanually idterested" means a company which is such a company as is referred to in section 108 of the 15 income-tax act; (bl "domestic company" means an indian company, or any other oompany which, in respect of ita income uable to income-tax under the income-tax act tor the assessment year commencing on the 1st day of april, 1984 baa made the presorlbed arr8dpments for the declaration and payment within india of the 20 dividends (lnoluding dividends on preference sbarea) payable out of such income in accordance with the provisions of section 194 of that act; (cj "industrial company" means a company which is malnlyenppd in the business of generation or distribution of electricity or any other form of power or in the carrlqe, by road or inland waterways, of pusenprs or goods or in 25 the construction of ships or in the execution of projects or id the muwfacture or processing of goods or in mining ~ -for the purpo8es of this clmse,-(ll a company shall be deemed to be mainly engaged in the business of generation or dlstrlbuuon of electricity or any other form of power or in the 30 carriage, by road or inland waterways, of passengers or good8 or in the con8truction of shlps or in the execution of projects or in the manufacture ~r processing of loods or in mining, if the income attributable to any one or more of the afore8ald acttvlues included in its total income of the previous year (u computed before maklng any deduction under chapter via of the 35 income-tax act) 18 not less than fifty-one per cent of such total income; (uj "project" meus a project for the construction of a building, road, dam, bridge or other 8tructure or as8embly or installation of any machldery or plant; (a) "ln8urance commission" means uly remuneration or reward, whether by 40 way of commission or otherwise, for sollcltldg or procuring luunnoe buslnes (lnoludlq buslnes reiatidg to the oontldulnce, renewal or revival of policies of ldsurance) ; " 45 (e) ''det agricultural income'~ in relatlon to a person, 1ueus the total amount of ip-loultural bloome, from whatever ource derived of that person computed in accordance with the rule contained in part iv of the first schedulel (6) ''tax-ine eollrlty" means any ecurtty of the central government i •• ued or declared to be lnocm;ae-tax free, or any curlty of a state gov8l'll1ll8dt issued income-tax free, the income-tax whereon is payable by the state gowl'ilmedt, 191 all other word and aprealons uaed in thl section or in the firat 50 schedule but not defined in thls ub-sectlon and defined in the inoome-ta act ahall have the meanlnp nspectlwly uslped to them in that act chapter ui direct tausaiiiendmert of 3 in sectlon 10 of the income-tax act, in claus8 (50) after the words ''tea section 10 bushes" the words "or for rejuvenauon or consolidatlon of areas used for cultlva-5 tion of tea" shall be inserted with effect from the 1st day of april 1985 amad_t of 4 in section 11 of the income-tax act, in sub-section (5) - after clause (x) mctioil 11 aoci the expl •• i"n thereto, the folluwing clause shall be inserted with effect from the 1st day of april 1985, oamely:-10 11 of 19m "(xi) deposits with the industrial development bank of india established under the industrial development bank of india act, 1964;" a_elmedt of s in section 33b of the income-tax act, before the~, the following nctiog 338 proviso shall be inserted with effect from the 1st day of april, 1985, namelyt-''provided that no deduction under this section shall be allowed in relation to the assessment year commencing on the 1st da,y of aprll, 1985 or any 15 subsequent sessment year " 6 in eectlon 35 of the income-tax act-(ell in sub-section (2) - in clause laa\ -(e) before the expi ation, the following proviso shall be inserted, namely:-''provided that no deduction shall be admissible udder this clause in respect 20 of any expenditure incurred on the acquls1uon of any ladd, whether tbe land is acquired as such or as part of any property, after the 29tb day of february 1984 "; lu) the ~ shall be numbered a8 ~ j and after ~ j a 80 numbered, the followtng ~ shall be inserted namely:-25 '~ 2 -for the purpo s of this clause,-(a) ''land'' includes any laterest in ladd; add (b) the acquisition of any ladd shall be deemed to bave been made by the a on the date on which the instrument of transfer of such land to him baa been registered under the registration act, 1908, or where 30 he baa taken or retained the po lon of sucb land or any part thereof in part performance of a codtract of the nature referred to in ection 63a of the tranfer of property act, 1882 the date on which be baa 80 taken or retained po lon of such !add or part;'; (b) ill b-ectlon (fa) for the words "where tbe asses8ee pays any sum", the 35 words, fiiur- and letters ''where, before the 1st day of march, 1984, the a pajil any sum" iihali be ilubatttuted: ie) b-hotlon (ibj ill elau (a), for the words ''where an a hal incurred any expenduure", the words, figures and letters ''where, before theist day of karch, 1984 an s has incurred any elllldtture" shall be substituted 40 7 iii aectiod 36c of the income-tax act, in sub-section (j), in clause (a) after the words, fwure add letters ''after the 29th day of february, 1968", the warda fll\lre add letter ''but before the 1 day of march 1984" iiball be 1118erted iii ilectton 38 of the income-tax act, in sub-section (j) in clause (il4l, after the word "payment of any alarl", the worda, flpre aad letter ''for uay period of employment before the 18t day of march, 1984" hall be ldaerted 9 in section 40 of the income-tax act, in clause ie) with effect from the 1st day amendment e: of apru, 1985, -aection 40 (ll) in sub-clause w, for the words "seventy-two thousand rupees", the words "ode hundred and two thousand rupees" shall be substituted; 5 (b) in sub-claule (s), for the words "six thousand rupees", the words "eight thousand flve hundred rupees" shall be substituted 10 in section 40a of the income-tax act, -a •• d •• tol' aection «)a • (ll) in sub-section (5), in clause (e), in sub-ciauii8 (ij with effect from the 1st day of april, 1985,-10 (ij for the \voros "flve thousand rupees", the words "seven thousand flve huddl'ed rupees" sball be substituted; ilij for the words "sixty thousand rupees", the words "ninety thousand rupees" aball be aubet1tuted; (utj after tbe provtao, the following proviso shall be ilul8rted, namely:-15 'provided further that in relation to any month or part thereof comprised in any such previous year as is relevant to the assessment ymr commencing on the 18t day of april 1985, or any subsequent assessment yr, tbe reference to "five thousand rupees" in tbe preceding proviso shall be construed as a reference to "seven thousand flve hundred rupees" '; 20 (b) in sub-section (6) for the words "sixty thousand rupees", the words ''ninety thousand rupees" shall be substituted with effect from the 1st day of april, 1985; ie) after sub-section ill the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 1980, namely:-25 "(91 no deduction shall be allowed in respect of any sum paid by the assessee as an employer towards the setting up of or as contribution to, any fund or trust for any purpose, except where such sum is so paid,for the purposes and to the extent provided by or under clause (w) or clause (v) of sub-section iii of section 36 or as required by or under any other law for the time being in 30 force ft 11 after section 44aa or the m('ome-tax act, the following section shall be inserted with effect from the 1st day of apru, 1985, namely:-innioa 01 ae _c:tiof 40mb '44ab every person,-35 audit of ac:coild ta 01 c:tllill perl c:arryilll 011 bosiaeno plofeuloa lal carrying on business shall, if bis total sales, turnover or gross receipts, as the case may be, in busineaa exceed or exceeds twenty lakh rupees in any previous year or years relevant to lhe assesslllent year commencing on the 1st day of april, 1985 or any subsequent assessment year; or 40 (bl carrying on profession shall, if bis gross receipts in professioll exceed ten lakh rupees in any previous year or years relevant to the assessment year commencinc od tbe 1st day of april, 1985 or any subsequent assessment year, get his accounts of such previous year or years audited by an accountant before the specified date and obtain before that date the report of such audit in the prescribed form duly signed and verified by such accountant and setung forth such particulars (5 as may be prescribed: pro\lded that in a case where such porson is required by or under any other law to gd his accounts audited by an accountant, it shall bo 8ufficlct,t c~)mpliance with the provisions of this section if such person gets the acoounts of such businebb or profession audited under such law before the specified date and obtainb before that date the report of the audit as required under such other law and a further report in the form prescribed under this section ~ -for the purposes of this section,-1,(,) "accountant" shall have the same m_nlnc as in the ~ below sub-section (2) of section 288, a - a •\ul "specified date", in relation to the accounts of the previoub y_r or y_rb relevant to an i assessment year, m_ns the date of the expiry of four months from the end of the previous year or, where there is more than one previous year from the end of the previous year which expired last before ,the commencement of the assesbment j8ilr, or the 30th day of june of the assessment year whichever is later ' - ~lhiltof r::t!oa aocc, 12 in section 80ee of the income-tax aot, in sub-s80tion {31 - for claube (el the following clause shall be bubstltuted, namely,-"ie) the sharee forming part of the issue are offered for subsoription to the pubuc and suoh offer for subscription is made by the company before the 1bt day of march, 1984 ;" - •" 08 of ec:tioti sod 13 section 80d of the inoome-tax act shall be omitted with effect from the 1st day of april, 1985 t of 14 in section 80e of the income-tax act, in bub-section (j), after the d08 ioe words ''he hab paid ", the words, figures and letters ", before the 1st day of march, 1984, ii shall be inberted - of u in section 80l of the income-tax act, in sub-seotion \1), with effect ictioit sgl from the lbt day of aprn, 1985,-25 1«) after claube\ul, the following clause shall be tnberted, namely:-"icial interest on depobits under suoh national depobu scheme ab may be framed by the cantral governm8llt and not1f1ed by it in this behalf in the offloial gueue;"; 30 \b) in clause uul , for the words ''under any scheme ", the words ''under any other scheme" shall be substituted; ie) the followtnc proviso shall be lneerted at the add, namely:-''provided that where the i1'obs total lnoome of the asbessee inoludes any income by way of interest on any deposits referred to in clause (u4) or income in respect of units referred to in clause (vi there shall be allowed in oomputlng the total ldoome of the &8sessee - further deduction of an amount equal to 0 much of such idoome u baa not bem allowed by way of deduction udder the foregoing provlelons of th1a sub-sect1on; so, however, that the amount of such further deduction sball not exceed three thousand rupees " - •• - of 16 in ectlon som of the income-tax aot, in 'bub-seotion h) with ctioa ,aect from the lat day of aprn, 1986, -_ (4) for the worda "an amount equal to- ", the worda "an amount equal to lay per oalt of iuob idcome ii iihall be iubututed; ib) clau88b (4) and (b) aball be omitted - t of 17 in section 80n 01 the income-tax aot, for the words "a deduction :tioa " of the whole of the idcome", the worde "a deducuod of an amqlj1lt equal to fifty per cmt of the income" shall be substituted with effect from the 1st day of april, 1985 amendment of section boo 18 in section 800 of the income-tax act, for the words "a deduction of the whole of the 1dcome ", the words "a deduction of an amount equal 5 to fifty per cent of the income" shall be substituted with effect from the 1st day of apru, 1985 ameadmeat of section iou ' 19 section sou of the income-tax act shall be numbered as subsection (1) with effect from the 1st day of april, 1985, and,-(a) in sub-section (1) as so numbered in clause (<<j, after the words 10 and brackets "a permanent physical disability (other than blindness) ", the words 'being a permanmt physical disability specified in the rules made in this behalf by the board, and ii shall be inserted with effect from the 1st day of april, 1985; (b) after sub-section' iii as so numbered, the following sub-section 15 shall be inserted with effect from the 1st day of april, 1985, namely:-"(2) the board shall, in making any rules for specify1ng any disability for the purposes of clause (ulof sub-section (f), have regard to the nature of such disability and the effect which suoh disabiuty is ukely to have on the capacity of a person subject 20 thereto, or suffering therefrom, to engage in a gainful employment or occupation " am_of sectioa 161 20 in section 161 of the inoome-tax aot, after sub-sectlon (1j, the following sub-sectlon shall be inserted with effect from the 1st day of april, 1985, namely:-25 , (1aj notwithstanding anything contained in sub-sectlon (1), where any income in respect of which the person mmtiooed in clause (w) of sub-section (1) of sectlon 180 is hable as repres81tatlve assessee consists of, or includes, profits add gains of business tax shall be charged on the whole of the income in respect of which such person is so liable at the maximum marginal rate: 30 provided that the provisions of this sub-section shall not apply where such profits and gains are receivable under a trust declared by any person by wul exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him 36 &ptamtlon'-for the purposes of this sub-secuon "maximum marginal rate" shall have the meaning assigned to it in &ptamtlon 2 , below sub-seetlon (3) of sectlon 164 ' 21 in section 164 of the inoome-tax act, with effect from the 1st 40 day of apru 1985-(aj in sub-section ('), after the proviso the fouowldg proviso shall be ·lnserted, namely:-''provided further that where any income in respect of wb1ch the person m81tlooed in clause (w) of sub-sectton (j) d section 160 is '6 liable as represmtatlve as88ssee consists of, or 1nclude8 profits and galns of bu8tne8s, the preceding prov18o shall apply only if suoh profits and gains are receivable under a trust dec,lared by any per80n by will aclu8ively for the benefit of-any relative ciepeodmt on him for wpport and maintenanoe, and inch trust 18 the only trust so declared by him "; lb) to sub-section (tl th~ following proviso shall be added, namely:-''provided that in a case where the whole or any part of the relevant income is not exempt under aection 11 or aect10d 12 by virtue of the provlatoils oontalded in oiilum (cj or olause let) of sub-section (i) of section 13, tax shall be oharged on the relevant lnoume or part of relevant income at the maximum marginal rate n; icj in sub-section (31 after the proviso and before ~ r the following provisos shall be inserted, namely:-''provlded further that where the relevant ldoome ooul8u of, ar lncludee proftts and p1ns of business, the preceding proviso shall apply ogly if the income is receivable under a trust declared by any person by will exclusively for the bedeflt of any relative dependent on him for support and maidtmanoe, and such trust il the oftly trust 80 declared by him: provided also that in a case wbere the wbole or any part of the relevant 1ncome is not exempt under sectlod 11 or lection 12 by virtue of the proviblou oontalned m clause (el or elauae let) of sub-seotion (j) of section 13, tax bhal1 be oharpd oil the relevlult income or part of relevant income at the maximum marg1dal rate " 1_ of 22 in flection 193 of the income-tax act, in the proviso, after c:tida 193 clause (cu), the following clause shall be luerted with effect from the 1st day of olme 1984, namely:--(v) any interest payable to iul lddlvtdual, who ii resident m india, on deb4dtures issued by a oompany in whlcb the publio are substantially interested, being debaltures llated on a recoplsed stock excbange id jndla in aooordadoe with the securities cootraots (regulation) act, 1956, and any rules made thereunder if-(al the iilterest is paid by the company by iul account payee ohequeand lbl the amount of such interest or as the eale may be, the aggrepte of the amounts of sucb interest paid or likely to be paid <harl the financial year by the company to such 1nd1v1dual does not exceed one thousand rupees ti endjllent of 23 in secuoll 194 of the income-tax act, for the first proviso, tioft 194 the following proviso shall be substituted with effect from the 1st day of line 1984, namely:-"provided that do such deduction shall be made in the case of a shareholder being an individual, who 18 resldmt in india, of a company in which the public are substantially interested, ifl4l the dlvld81dls paid by sucb oompany by iul aoooudt payee oherfue; aod ci lbi the amount of such dividend or aa the cue may be, the agarepte of the amo\blts of sucb dividend distributed or paid or likely to be distributed or paid durijli the financial year by the company to the sharebo1der does not exceed one thousand rupeel:" 24 in section 2u of the income-tax act,-""lindaelof :uctioft 252 1«) after sub-section (4j, the followlnc aub-secuon shall be inserted dadlely:-"l~ the central gowemment may appoint of the vice-presidedb of die appellate tn"bunal to be the senior vice-presideat thereof fl j (h) in sub-sectlod (s), for the words "a vlce-presldent", the words "the sedlor vice-president or a vloe-preeldeot" shall be substituted amendment section 2691 25 in section 269c of the ldcome-tax act, in sub-section tl), for the words "twenty-ftve thousand rupees", the words "flfty thousand 5 rupees" shall be substituted with effect from the 1st day of june, 1984 amendment section 269 26 in section 269f of the income-tax act in sud-section (61 in clause la\, for the words "twenty-ftve thousand rupees", the words "fifty thousand rupees" shall be substituted with eftect from the 1st day of june, 1984 amendment section 26~ 27 in section 269p of the income-tax act, in sud-section (1) in the provlso, 10 for the words "ten thousand rupees", the words ''twenty-five thousand rupees" shall be 8ubstltuted with effect from the 1st day of june, 1984 l8 in chapter xxb of the income-tax act, -ilihition c new sectic 269s5 (4) in the beading, for the words "mode of ii:pavn[s'f'· , the words "modi: of accj:ptancl, paymdlt 01 iipaym"'" shall be substituted; 15 (bl before section 269t, the following section shall be inserted, namely:-| mode | of ||---------|------------|| tal | || or | ac:ceptill || certlli | || n | loa || _d | || depos' | |'269ss no person sba1l, after the 30th day of june, 1984"take or accept from any other person (hereafter in this section referred to as the depositor) any loan or deposit otherwise than by an account payee cheque or account payee bank draft if -20 (et) the amount of such loan or deposit or the aggregate amount of such loan and deposit; or (bl on the date of taking or accepting such loan or deposit, any loan or deposit taken or accepted earller by such person from the depositor is remaining unpaid (whether repaynent has fallen due or not), the amount 25 or the aggregate amount remaining unpaid; or ie) the amount or the aggregate amount referred to in clause (a) together with the amount or the aggregate amount referred to in clause (b), is ten thousand rupees or more: 30 provided that the provisions of this section shall not apply to any loan or deposit taken or accepted from, or any loan or deposit taken or accepted by-(a) government; (b) any banking company, post omce savlngb bank or co-operatlve bank; lel any gdrporatlon established by a central, state or provlnclal act; 35 10f 1956 (d) any government company u deflned in section 617 of the computes act, 1956; (t!j such other instltutlon, 88soclatlon or body or cl88s of lnatltutlons assoclatlons or bodies which the central government may, for reasons to be recorded in writing, notify in this behalf in the offlclal gazette 40 ~- for the purposes of thls sectlon,-lil "banking company" shall have the meaning uslgned to it in clause (loll of the ~ to sub-ectlon (4) of ectloo 40a; \uj ''co-operative bank" shall have the meaning assigned to it in part v of the banklng regulation act, 1949; lwl ''loan or deposit" means loan or deposit of money ' - - 1d ___ t of 29 in section 289t of the income-tax act in the erpllllgtiotl, after clause ltl the ectioa 2li9t following clause shall be inserted namely:-5 '(i4) "co-operative bank" shall have the meanjoa usjcaed to jt ill part vofthe bank1ng regulation act 1949;' 30 in the income-tax act after section 27la the following section shall be inserted with effect from the 1st day of april 1985 aamely:-| lmitioa | of ||------------|----------|| | aec:tioa || 71b | || allure | || to | || et | || eccollll | || ta | || aditecl | |''271b if any person faus without reasonable cause to get his accounts ld allcilted in respect of any previous y-r or years relevant to an assessment year or obtain a report of such audit as required under section 44ab"tbe inoometax oftlcermay direct that such person shall pay by way of penalty a sum equal to one-half per cent of the total sales turnover or gross receipts u the case may be in business or of the gross receipts in profession in such 15 previous year or years or a sum of one hundred thousand rupees whichever is less " 31 in the income-tax act after section 2760, the following section shall be inserted namely:- •• itioe of mctioa ~ddleaaity mr tmtraveauoa r aectioa )9ss "27600 if a person without reasonable cause or excuse, takes or accepts any loan or deposit in contravention of the provisions of section 26988 he shall be punishable with imprisonment for a term which may extend to two years and shall also be liable to fine equal to the amount of such loan or deposit " 32 in section 28la of the income-tax act-(al in sub-section (l), for the portion beginning with the words ''the real owner 25 of such property udlesih-" and ending with the words ''to the income-tax officer", the following shall be substituted, namely:-''the real owner of such property unless notice in the prescribed form and containing the prescribed particulars in respect of the property has been given by the claimant within a period of one year from the date of acqui8ition of the 30 property to the commissioner "j (bl after sub-section (11, the following sub-secuons shall be inserted, namely:-"liai where any such property is acquired by the claimant before the 1st day of march 1984, the provi810ns of sub-section (1) 8hall be deemed to have heenfulfllled if notice in the prescribed form and contain1ng the prescribed 35 particulars in respect of the property 18 given by the claimant, within a period of one year from the said c:late,to the commissioner lll3) notwithstanding anything contained in 8ub-section (i) or sub-section (fa), in relation to any suit relating to any immovable property 'of: a value not exceeding ftfty thouiadd rupees the provisions of lub-section lnor, as the 40 case may be sub-8ection (1a) shall be deemed to have been fulftl1ed if' at any time before the auit, notice in the prescribed form and containing the p~escribed particular8 in respect of the property hal been given by the claimant to tbe commi iclller ti; (e) for 8ub-section (2), tha following 8ub-section shall be subaw:uted namely:- 46 "(2) the commls8ioner shall, on an application made in the prescribed manner, by the claimant or any perlon acting on hla behalf or claiming under him, add on payment of tbepreacribed ~ees, i88ue, for the purpose8 of a suit , i referred to in sub-section (f) a certified copy of any notice given by the claimant under sub-section (ll or sub-section (fa) or sub-section (18) within fourteen days from the date of receipt of the appllcatlon " 33 in tbe nintb scbedule to the income-tax act for the brackets words figure 5 and letters "/sle section 32(1)(uij add section 80m (i)(4)(()}" the brackets words and figures "1sle section 32(1) (uij)" shall be substituted with effect from the 1st day of april, 1985 m in the wealth-tax act 1957/with effect from the 1st day of april 1985-(4) 111 section 5-10 (() in sub-section (r),-(1) in clause uv) in the proviso for the words "one hundred thousand rupees" at both the places where they occur the words "two hundred thousand rupees" shall be substituted; (2) after clause (xxv) the following clause shall be inserted namely:-15 "(xxu1) any deposits under such national deposit scheme as may be framed by the central government and notified by it in this behalf in the official gazette; "; (3) after clause (uuuj the following clause shall be inserted namely:-"(xxuila) any deposits with the industrial development bank of india established under the industrial development bank of india act 1984,"; (iij in sub-section (1aj ,-(j) for the brackets and figures "(xxulj (xxuu)", the brackets flgures and letters "(xxu1), (xxui), (xxuuj ixxuua)," shall be substituted; 25 (2) for the words "one hundred and slxty-flve tbousand rupees" at both the places where they occur the words "two hundred and sixty-five thousand rupees" shall be substituted; 131 after the proviso, tht! following proviso shall be inserted namely:-"provided further that where the assets of the assessee include any 30 absets being units referred to in clause (xxv) or any deposits referred to in clause (xxuzi wealth-tax shall not be payable by the a 88see in respect of and there shall not be included in the net wealth of the absessee so mucb of the value of such assets &8 has not been excluded from the net wealth of the assessee under this sub-section; so however 35 that the value of tbe &8eets excluded under tbis proviso shall not exceed thirty-five tbousand rupees "; (utj in sub-section (3) for the brackets and flpres "(xxui), (xxuuj,", the brackets, flgures and letters "(locuiil, (xxui), (xxucc:j (uuua)," ball be substituted; 40 ib) in section 2ia-(i) for the portion beginning with the brackets, flpre add words "wally part of such property" and ending with the words "bedeflelal to tm rev_ue,", the following shall be substituted namely:-"(-'j any part of ucb property or any income of ucb truat [ wbetber derived from uch property or from voluntary ooiltr1buu r_rred to iii sub-clause (iia) of clause (24l of section 2 of the income-tax act] is used or applied directly or indirectly for the benefit of any person referred to in sub-section (3) of section 13 of the income- tax act, or (ctl any part of the income of the trust lwhether derived from such property or from voluntary contributions referred to in sub-clause l(la) of 5 clause (24) of section 2 of the income-tax actj, beld1 a trust created on or after the 1st day of april 1962, enures, directly or indirectly, for the benefit of any person referred to in sub- section (3) of sectlon 13 of the said act, or (ut) any funds of the trust are invested or deposited, or any shares in a 10 company are held by the trust in contravention of the provisions of clause (d) of sub-section (j) of section 13 of the income-tax act wealth-tax shall be leviable upon and recoverable from the trustee or maaager (by whatever name called) in respect of the property beld by him under trust at the maximum marginal rate:"; 15 if) in the ~ below the second proviso, after clause (41), the following clause shall be inserted, namely:-20 i (1iil "maximum marginal rate" means the rate of wealth-tax applicable in relation to the highest slab of wealth in the case of an individual as specifled in part i of schedule i;' ' chapter iv rdiuct tausdi_eat of 35 the customs tariff act 1975 (hereinafter referred to as the cubtoms tariff ::t 51 of 1975 act) shall be amended in the manner specuied in the second schedule 25 way dati 36 (i) in the case of goods mentioned in the first schedule to the customs tariff f curoiii" act, or in that schedule, as amended from time to time there shall be levied and collected as an auxulary duty of cutoms an amount equal to fifty per cent of the value of the goods as determined in accordance with the provisions of section 14 of the customs act 1962 (hereinafter referred to as the customs act) 30 52 of 1162-i 21 9jb-section 1 j 1 shall cease to have effect after the 31st day of march 1985~ except as respects things done or omitted to be done before such cesser; and section 6 of the general clausell act, 1897, shall apply upon such'cesser all if the said sub-10 of 1197 section had then been repealed by a central act (3) the auxll1ary dutle of cutoms referred to in sub-section (7) shall be in 35 addition to any duties of customs chargeable on wch aoods under the customs act or any other law for the time beidlln force (41 'lbe provisions of the customs act and the rules add regulations made thereunder, including those relating to refunds and exemptions from duties, shall as far as may be, apply in relation to the levy and collection of the auxiliary duties of 40 customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that act or those rules and regulations, as the case may be 45 37 iii section 18 of the customs act, in 8ub-section i j) ,after the provio, the following ~ shall be inserted namely:--"~ -where the service of the notice is stayed by an order of a court the period of such stay shall be ex~uded ~n computing the aforesaid , - - -~ ---- iv mtwlths or five years, a the case may be " 38 in section 61 of the customs act, to sub-section (2) , the following proviso shall ameadlll t c be added, namely: -''provided that the board may, if it considers it necessary 80 to do in the public interest, waive, by special order and under circumstances of an exceptional 5 nature to be specified in such order, the whole or part of any interest payable under this sub-section in respect of any warehoused goods " 39 in section 129 of the cultoms act, -amenclaraat c iectioil 121 • (al for sub-section (2), the following sub-sections shall be substituted, namely:-"(2) a judicial member shall be a person who has for at least ten years held 10 a judicial office in the territory of india or who has been a member of the central lapl service and has held a post in grade i of that service or any equivalent or higher post for at least three years, or who has been an advocate for at lealt ten 18ars ~ -for the purposes of this sub- section, -15 (oil in computing the period during which a person has held judicial office in the territory of india, there shall be included any period, after he has beld any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post, under the union or a state, requiring special knowledge of law; 20 (w in computing the period during which a person has been an advocate, there shall be included any period during which the person has held a judlo!ial office or the office of a member of a tribunal or any post, under the union or a state, requiring special knowledge of law after he became an advocate i~ a technical member shall be a person who bas been a member of the 25 indian customs and central excise service, group a, and has held the post of collector of customs or central excise or any equivalent or higher post for at least three years "; (b) after sub-section 14j, the following sub-section shall be inserted, namely:-30 "(fa) tbe central gowemment may appoint one of the vice-presidents of the appellate tribunal to be the senior vice-president thereof"; (clin sub-section ls) for the words "the vice-president", the words "the senior vice-president or a vice-president" shall be substituted 40 in section 129a of the customs act,-35 (al in sub-section ( ii - in the proviso, for the words "provided that", the following shall be substituted, uamely:-''provided that no appeal shall lie to the appellate tribunal and tbe appellate tribunal shall not have jurtedlction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,-(a) any goods imported as baggage, 40 45 (b) any goods loaded in a conveyance for importatlon into india, but which are not unloaded at their place of destination in india, or so much of tbe quantity of such goods as has not been unloaded at any 8uob destination if aoodl unloaded at sucb destination are short of the quantity required to be unloaded at that destination; (e) pilyment of drawback as provided in cbapter x, add tbe ruls made thereunder: provided furtber that ", (b) after 8ub-8ection ( j i, the following sub-8ection shall b6 inserted d&d1ely:-" ( 1 a) every appeal apinst any order of the nature referred to in the first provi80 to 8ub-sectlon (j) , which is pending immediately before the commencement of 8ection 40 of the finance act 1984 before the appellate tribunal and any matter arising out of or connected with such appeal and whioh is 80 pending 5 8hall 8tand transferred on 8uoh commencement to the central oovernmeat and the central governmeat &ban deal with such appeal or matter under 8ection 12900 as if such appeal or matter were an application or a matter ari81ng out of an appllcation made to it under that section " - tof 41 in sectioo 129c of the customs act, in aub-eectioo lof), for the wordl "tenlo 129c thcw_nd rupees", the wordll"fifty thcw_rwf rupeea" be __ itutecl 42 in aection 129d of the cu8toms a ct in sub-section (3) , for the words ''two years" the words ''one year" shan be substituted 43 after sect10d 129dof the customs act, the following seouon sball be inserted namely:-16 '0 i l29dd (1) the central goiedlldedt , oil the ,icatiod of , pe- aariend by , order -a udder -=:tioll 128a where the order of the mture referred to in the fint ploli8o to "'-at" (1) of -=:lion 129a, or idodify 8uch order ~ -for the purposes of this sub-eeotlon 'brder paased 20 ldier section 12sa "inchaes an order passed under that section before the commencement of section 40 of tbe finance act 1984 against which an appeal has not been preferred before such commencement and could have been if the said sect100 bad not come into force preferred atter such commencement to the appellate '1\"ibunal 25 (2) an application under sub-eect1on (7) sball be made within three months from the date of the communication to the applicant of the order against which the appucation 18 being made: 30 provided that the central government may if it is satisfied that the appucaat was prevented by sufficient cause from presenting the application witbin the aforesaid period of three months allow it to be presented within a further period of three months (3) an application under suhecuon (j) shall be in sucb form and sball be verified in such manner as may be specified by rules made in this behalf am shall be accompanied by a fee of two hundred rupees 35 (4) the central government may of ita own mouon annul or modify 8dy order referred to in sub-sectlon ( j) - 151 no order enhancing any penalty or fine in ueu of confiscation or oodflacating goods of greater value sball be passed under this section_ 40 lal in any case in which an order passed under section 12sa haa enhanced any penalty or fine 1n ueu of confiscation or haa confisoated goods of greater value am (b)inldyother cqe, unle8s the person affected by the proposed order haa been pen nouce to show oauae against it within one year from the date of the order sought to be lddulled or moduted 45 (6) where the central governlb8nt 18 of opsn1oo tbat any duty of oustoms baa dot heed 1ev1ed or haa been bort-ievled, no order levying or enhlldclng tile duty ball be made under t1d8 ouon we the person affected by the propohd order s liven nouce to _how caum t it within the time l1m1t ,ealftal in motion 26 , - exci4e 44 in sect100 2 of the central excises and salt act, 1944 (hereld-after referred to as the central excises act),in clause l~), after sub-clause (uuc:) , the following sub-clause shall be inserted, namely:-"i(x) in relation to artificial or synthetic resins and plastic materials 6 inclu:les their conversion into moulding powders ;" 45 in section 3 of the central excises act, in sub-section (1 ~ in the proviso-aeimtof aec:tioll 3 (a) for the words -excisable goods which are produced or manufactured in a free trade zone and brought to any other place in ladia shall be an amount equal to" the following sball be substituted namejy:-10' "excisable goods which are produoed or manufactured-1,(,) in a free trade zone and brought to iliu' other place in 1ad1a; or t (ill by a h1dfred per oent export-or1ented undertaldng and allowed to be sold in india shall be an amoullt equal to'l} 11 (bl for ~ 2, tbe following ~ sball be substituted namely:-'~2 -in this proviso-(() "free trade zone"means the kandla free trade zone and the santa cruz eleatroaics export processing zone and 1001111es any 20 other free trade zone whlch the central goverameat may by notwcation in the official gazette, specify in this behalf; (uj "bundred per cent export-ariented undertaking" means an uddertaldng which has been approved as a huddred per cent export-or1ented uddertaldng by the board appointed in this behalf 25 by the central government in exercise of the powers conferred by section 14 of the industries (development and regulation) act, 1951, and the rules made udder that act' 46 in sub- sectlon (4) of sectlon 4 of the central excises act in sub-clause (u) of clause (d), in the~, in clause (i), for the words "'or reduction of 30 duty of excise on such goods equal to any duty of excise already paid'~ the words and figures "orreducuon of duty of excise under such act on such goods equal to, a,ny duty of excise under such act, or tbe additional duty udder section 3 of the customs tariff act, 1975 already paid" shall be substituted 47 in section 35bof the central excises act,-35 (4) in sub-section (1), in the proviso, for the words "provided that'~ the following shall be substit1ud, namely:-"provided that no appeal sball lle to the appellate trib1alal aad the appellate tribwlal shall not have jurisdiction to decide ~ appeal in respect of any order referred to in clause (b) if such order relates to-40 (al a case of loss of goods where the loss occurs in transit from a factory to a warehouse or to another factory or from one warehouse to iiddther or during the course of processing of the goods in a warebow18 or in storage, whether in a factory or in a warehoufe; (b) a rebate of duty of excise on eoods exported to any country or territory outside ladla or on exolsm1e materials ueed in the mlaufacture of aoocia wbloh are exported to ~ 00w1try or territory oatsjde india; lel goods exported outside jodla (except to nepal or bl11&8o) without pafmeat of duty: provided further that"; lb) after sub-sect1oo (j) the following sub-section shall be inserted, namely:-5 (ia') every appeal aglijult lilly order of the nature referrt to in the f1rst provsao to sub-seotjon l j) - wbich is pending immediately before the commenoement of sect1on 47 of the fidldoe act, 1984, before the appellate tr1bwlal am any matter ari8ing out of, or coaneoted with, such appeal and whioh is 80 pending shall stud transferred on suoh 10 commenoement to the central government, lad the ceatral government shall deal with such appeal or matter under aeouon 35ee 88 if such appeal or matter were an appl1oat1on or a matter arl81dg out of an appl1cluon made to it udder that section " - t or 48 in -:tioo 35d of the central kxc~ act, in ~tiad (5) for 15 -=uc 350 the words "tell that_nd ~, the words "fifty fhoo_'"' ~ ibail be uljetituted t of 49 in section 35e of the central exoises act in sub-aection (3) - for the words dod 35£ ''two years", the words "one year" shall be substituted 20 so after seotion 35e of the central exoises act, the following section sball be tneerted namely:-smltiog of -aectio 5ee 3sbl l j) the central gmellllllellt may, em the application of any penon aur"" by , order- under -:tiad 35a, re the order of the aature referred to in the fint pruno to ~tiad u\ of -:tiad 358, iiiidul or modify ucb order 25 - ,i explluultion- for the purposes of thls sub ection "order passed under solton 3sa" includes an order pased u~ that section before the commencement - it! of section 4'7 of the finance act, 1984 against which an appeal bas not been preferred before iuch commencemedt add coqld have been, if the said section bad not come into force preferred after such commencement, to the appellate tribunal 30 (21 an 1lpp11cation udder aab ect1on (j) _ll be made within three months from the date of the communication to the applicant of the order apinat which the application 1_ being made: provided that the cedtral government may, if it is aatisfied that the applicant waa prevented by sufflciedt cause from presenting the application within the afore -35 aid period of three months allow it to be p resented within a ilrtber period of three moatb8 (31 an application under aub ect1on (j) sball be in auch form and shall be verified in auch manner as may be specified by rules made in this behalf and 8hall be accompanied by a fee of two hundred rupees 40 (4) the cedtral governmedt may of its own motion annul or modify any order referred to in aub eotioo (i) ,sj no order enhancing any penalty or fine in lieu of conflscation or conflacating goods of greater value shall be pused under this 8eotion-~ in any case in which an order passed under section 35a ba8 enhanced 406 any penalty or fine in lieu of oonflscation or bas confi8cated goods of greater value add (hi in any other case unles8 the person atrected by the propoat order bas been pv8l notice to 8bow ~u alflul 1~ within ode year from the date of the --- -- t tn hili amwlled or modified (6) where the central government is of opinion that any duty of excise has not been levied or has been short-levied, no order levying or enhaulclog the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time umlt specified in section 5 lla" 51 the first schedule to the central exalses act,-(al shall be amended in the manner specified in the third schedule; and (bl shall, with effect from such date as the central government may, by notification in the official gazette, appoint, be also amended in the manner specified loin the fourth schedule 52 (n in the case of goods chargeable with a duty of excise under the ceotral exclses act, as amended from time to time, read with any notulcatloo for the time being in force issued by the central government in relatioo to the duty 10 chargeable (oot being a notificatioo providing for any exemption for giving credit with respect to, 15 or rewction of duty of excise under the said act on bilcb goods ecpal to, any duty of excise under the said act, or the additional duty under section 3 of the customs tariff act, already paid on the raw material or component parts used in the prow-,tion or manufacture of such goods), there shall be levied and collected a speclal duty of excise equal to ten per cent of the amount so chargeable on such goods 10 of 1897 20 (2) sub-section (1) shall cease to have effect after the 31st day of maroh, 1985, except as respects things done or omitted to be done before such cesser; and section 6 of the general clauses act, 1897, shall apply upon such cesser as tr the said subsection had then been repealed by a central act (3) the special duties of excise referred to in sub-section (11 shall be in addition 25 to any duties of excise chargeable on such goods under the central excises act, or any other law for the time being in force ,of) the provisions of the central excises act and the rules made thereunder, including those relating to rel1nds and exemptions from duties, shall, as-far as may be, apply in relation to the levy and collection of the special duties of excise leviable 30 under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be 53 the additional duties of excise (goods of bpeclallmportance) act, 1967 (here- a_t, inabr referred to as the additional duties of excise act), shall be amended in the ad 51 flit! 35 manner specified in the fifth schedule chapter v54 in the unit trust of india act, 1963, in sub-section (1) of sectloo 32, with effect from the 1st day of april, 1985,-a ad 5201 is 40 (a) clause (b) and clause (ba) shall be omitted: (bl in explanation 1,-45 (il in clause (a) for the words, brackets and letters "clauses (cia) and (b), 'the word, brackets and letters "clause i(ia)" shall be aubatuuted; (uj in clause (b), for the words, brackets and letters "clau8ea (fxi)~ and (bb), the word, brackets and letters "clause (bbl" shall j:»e substituted 55 in the gold (cojllrol) act, 1868,-(al in lub~ion (2) of :tion 8lb, for the words "ted , the words "fifty· thgi_nd rupees" be "ituted; (b) in aub-eection (3) of section 82, for the words "two years ", the words "one ,ear" sball be substituted oe~n wu:tet tht pitov,uiomt coutetion 06 tau act1931 it is he-by declared that it is expedient in the public interest that the provisions 5 of clauses 35, 36, 44 and 46, sub-clause (al of clause 51 (except part i of the third schedule) and clauses 52 and 53 of this bill shall have immediate effect under the provisional colleotlon of taxes act, 1931 j6 01 1931 the first schedule(see secuon 2) part i income-tax and surcharge on income-taxpajta91laph a 5 sub-pajta9jujph i in the case of every individual or hindu undivided family or unregistered firm or other association of persons or body of individuals whether incorporated or not, or every artulcial juridical person referred to in sub-clause (vu) of clause (31) of section 2 of the inoome-tax act not being a case to 10 which sub-paragraph n of this paragraph or any other paragraph of this part appues,-nil; (1) where the total income does not exce'ed rs15,ooo (2) where the total income exceeds rs 15, 000 15 but does not exceed rs 20, 000 (3) where the total income exceeds rs20, 000 but does not exceed rs25,ooo (4) where the total income exceeds rs 25, 000 but does dot exceed rs 30,000 20 (5) where the total income exceeds rs30, 000 but does not exceed rs50,ooo (6) where the total income exceeds rs 50, 000 but does not exceed rs 60,000 (7) where the total income exceeds rs80, 000 25 but does not exceed rs 70,000 (8) where the total income exceeds rs 70, 000 but does not exceed rs 85,000 (9) where the total income exceeds rs 85,000 but does not exceed rs 1,00,000 30 (10) where the total income exceeds rsl,oo,ooo 25 per centof the amount by which the total income exceeds rs 15,000: rs 1,250 plu6 30 per cent of the amount bv whioh the totallncome exceeds bs20,ooo: rs 2, 750 ~ 35 per cent of the amount by which the total income exceeds rs 25, 000; rs 4,500 plu6 40 per cent of the amount by which the total income exceeds rs30,ooo; rs 12 , 500 pfw 50 per cent of the amount by which the total income exceeds rs 50, 000; rs 17,500 pfw 525 per cent ef the amount by which the total income exceeds bs60,ooo: rs 22,750 plu6 55 per cent of the amount by which the total income exceeds rs 70,000; rs 31,000 pfw 575 per cent of the amount by which the total income exceeds rs 85, 000: rs39,825 plu6 80 per cent of the amount by which the total income exceeds rs 1,00,000 the amount of income-tax computed in accordance with the preoeding provisions of this flab-paragraph shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and 35 ''!l halfper cent of such income-tax sub-pajta9jujph iiin the case of every hincll undivided family which at any time cllring the previous year bas at least one member whose total income of the previous year relevant to the assessment year commencing on the lst day of april, 1984 exceeds rs 15,000,-40 (1) where the total income doei dot exceed nu; bs 8,000 (2) where the total income exceeds rs 8,000 but does not exceed rs 15, 000 22 per cent of the amount by whioh the total income exceeds bs 8,000; 45 (3) where the total income exceeds rs15, 000 rs 1,540 plu6 27 per cent of the amount by which the total income exceeds rs 15, 000 i but does dot exceed rs 20,000 ae 2,890 'fba 35 per cellt of the amount by which the total income exceeds as 20, 000; aad, 6foo 'fba foo per oent of the amount by which the total income exceeds rs 25,000; (4) where the total income exceeds as 20,000 but does not exceed rs 25,000 (5) where the total income exceeds rs25,ooo but does not exceed re 30,000 (6) where the total1ncome exceeds ri30,000 but does oot exceed rs 50,000 al 6,640 pljjij 50 per cellt of the amount by which 5 the total income exceed rs~ 30,000; ('1) where the total income exceedl re 50, 000 ils 16,640 pljjij 60 per cent of the amount by which the total income exceeds rs 50,000: provided that for the purposes of thts fhb-paragraph,-(il no tncome-tax shall be payable on a total tncome not exceeding rs12,ooo; 10 (ii) where the total income exceeds rs 12,000 but does dot exceed re 17,610, the tncome-tax payable thereon shall not exceed forty per cent of the amount by which the total income exceedll re12,ooo sujlcm\gc! on ijlcoiiic!-t4xthe amount of income-tax computed in accordance with the preceding provisions of thi8 sub-para-15 graph shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and a half per cent of oo income-tax pajt4gjtaph bin the case of every co-aperatlve society,-20 ratu 0' ijlcoiiic!-tax 15 per cent of the total income; (1) where the total income doe not exceed ra10,ooo (2) where the total income exceeds rsi0, 000 but does oot exceed rs 20,000 rs 1,500 ptw 25 per cellt of the amount by which the total income exceed rs 10,000; (3) where the total income exceed rs20, 000 rs 4, ooo~ foo per cent of the amouat by which 25 the total income exceeds r8 20, 000 sujlcluvtgc! on income-taltthe amount of income-tax computed in accordance with the preceding provisiolul of thta paragraph shall be increased by a surcharge for purpose of the union calculated at the rate of twelve and a half per cent of web income-tax 30 pajt49jtaph c sub-pajt4gjtaph iin the case of every registered firm, not being a caee to which am-paragraph n of this paragraph appues,-35 r4tu 0' income-t4x (1) where the total income does dot exceed n-u; a 10,000 (2) w'here the total income exceeds rs 10,000 bat does not exceed rs 25,000 5 per cent of the amount by which the total income exceeds rs 10,000; (3) where the total income exceeds rs25, 000 but doea not exceed ri 50,000 r • 750 pljjij 7 per cent of the amount by which 40 the total income exceeds rb 25,000: (4) where the total income exceeds rs 50, 000 but doee dot exceed ra 1,00,000 ri 2, 500 ~ 15 per cent of the amount by which the total income exceeds rs 50, 000; fo6 (5) where the total income ex~ed8 rs1,oo,ooo ri10,ooo ptu6 24 per cent of the amount by which the total income exceeds ri 1,00,000 swlchalrge on income-tax the amount of income-tax computed in accordance with the preceding provisionl of this liab-parap-aph shall be lncreued by a aurcharge for purposes of the umon calculated at the rate of twelve and a half per cent of such income-tax sub-pajt4gilaph iiiii the caee of every registered firm whoee total income includes income derived from a profes8ion carried on by it and the income 80 included il not les8 than fifty-one per cent of such total income _ (1) where the total income does not exceed rs10,ooo (2) where the total income exceeds rs 10,000 5 but does not exceed rs 25,000 4 per cent of the amount by which the total income exceeds rs 10,000; (3) where the total income exceeds rs25, 000 but does not exceed rs 50,000 rs600 flu/; 7 per cent of the amount by which the total income exceeds rs 25,000; rs 2,350 flu/; 13 per cent of the amount by which the total income exceeds rs 50, 000; (4) where the total income exceeds rs 50,000 but does not exceed rs 1,00,000 10 (5) where the total income exceeds rs 1,00, 000 rs 8,850 flu/; 22 per cent of the amount by which the total income exceeds rs 1,00,000 ~ on incoi2--= the amount of income-tax computed in accordance with the preceding provisiolls of this fub-paragraph shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and 15 a half per cent of such income-tax ~ -for the purposes of this paragraph, "registered flrm" includes an unregistered firm assessed as a registered firm under clause (b) of section 183 of the income-tax act ~j) in the case of every local authority, -20 ratf 06 incorllt-taxon the whole of the total income 50 per cent suachallge on incorllt-taxthe amount of income-tax computed in accordance with the preceding provisiods of this paragraph shall be increased by a surcharge for purposes of the union calculated at the rate of twelve and a half 25 per cent of such income-tax in the case of a company, - ratu 06 income-taxi in the case of a domestic company,-; 30 (1) where the company is a company in which 55 per cent of the total income; the public are substantially interested (2) where the company is not a company in which the public are substantially interested-(i) in the case of an industrial company 60 per cent of the total income; 35 (u) in any other case 65 per cmlof the total income n in the case of a company other than a domestic company,-(i) on 80 much of the total income as consists of -laj royalties received from government or an indian concern in pursuance of an agree-40 ment mad~ by it with the government or the indian concern after the 318t day of march, 1961 but before the 18t day of aprll,1976 or ! (b) fees for rendering technical services received from government or an indian con-45 cern in purluadee of an al1'eement made by it with the government orthe indian concern after the 29th day of february, 1964 but before the 18t day of april, 1976 and where such agreement haa in either calle 50 per cent • 50 been approved by the central govenunent tu) oil the balance if any, of the total income 'to per cent swtchtvi9"- on income-taxthe amount of income-tax computed in accordance with the preceding provisions of this paragraph shall be increased by a surcbarge calculated at tbe rate of five per cent of such income-tax partu ratu 6011 deduc:tion o! tax a,t 60u1te,,- in eejttaut e46u5 10 in every case in which under the provisions of sections 193, 194, 194a, 194b, 194bb, 194d and 195 of the idcome-tax act, tax is to be deducted at the rates in force, deduction shall be made from the income ilubject to deduction at the following rates :-income-tax rate of rate of income-tax surcharge 1 in the case of a person other than a company-(4) where the perlon is resident in india-10 per cent uj on income by way of interest other than ''interest on securities" 15 30 per cent 3 75 per cent; (il) on income by way of winnings from lotteries and crossword puzzles 30 per cent 375 per cent; ((ul on income by way of winnings from horse races 10 per cent 20 nil; (wi on income by way of inlluranee commission 10 per cent (v) on income by way of interest payable on 25 (a) any security, other than a taxfrpe security, of the central or a state government; (8) any debentures or other securities for money issued by or on behalf of any local authority or a corporation established by a central, state or provincial act; 42 of 1956 36 30 ie) any debentures issued by a company where such debe:ntures are listed on a recognised stock exchange in lndia in accordance with the securities contracts (regulatioo) act, 1956, and any rules made thereunder 20 per cent 25 per cent ; (ui) on any other income (excluding interest payable on a tax-free security) ib) where the person is not resident in indta-40 ((j in the case of a non-resident indtan-20 per cent 2 5 per cent; (a) on investment income and longterm capital gains 15 per cent 1875 per cent; (8) on income by way of interest payable on a tax-free security ie) on the whole of the other income 46 income-tax at 30 per cent and surcharge at 375 per cent of the amount of the income, or income-tax and surcharge on income-tax tn respect of the income at the rates prescribed in 50 sub- paragraph i of paragraph a of part m of this schedule, if such income had been the total income, ; whichever is higher; income-tax rate of rate of income-tax surcilllrge (u) in the case of any other person-5 (a) on the whole of the income cexcludincome-tax at 30 per cent add surcharge at 375 ing interest payable on a tax-free securtt~ per cent of the amount of income, 10 or income-tax and surcharge on lncome-tax in respect of the income at the rates prescribed in &lb-paragraph i of paragraph a of part m of this schedule, if au ch income had been the total income , whichever is higher; 15 per cent 1875 per cent (8) on income by way of interest payable on a tax-free security 2 in the case of a company-15 ia) wbere the company is a domestic company-20 per cent 1 per cent; (l) on income by wa y of interest other than ''interest on securities" 215 per cent 1 07i per cent; 20 (u) on any other income (excluding lmerest payable on a tax-free security) fb) where the co~any is not a domestic company-25 per cent nit; 25 25 per cent nit; ~() on income by way of dividends payable by any domestic company lui on income by way of interest payable by government or an indian concern on moneys borrowed or debt incurred by government or the indian concern in foreign currency ~o 40 per cent nil; 35 (iu) on income by way of royalty payable by government or an inchan concern in pursuance of an agreement made by it with the government or the indian concern after tbe 31st day of march, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in 40 re~ect of copyright in any book on a subject referred to in the proviso to aub-section (1a) of section u5a of the income-tax act, to the indian concern 45 {; 50 50 per cent 2 5 per cent; (w) on income by way of royalty [not being royalty of the nature referred to in sub-item (b) (-iulj payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and which has been approved by the central government -tal where the agreement is made after the 31st day of march, 1961 but before the 1st day of april, 1976 (8) where the agreement i8 made after the 31st day of march, 1976-55 ipcomtd!x rate of rate of lncolllg-iax surcbg8 (1) on so much of the amount of 20 per cent nil; mcb income as collsisy of lump sum coulderatioo for the traufer outsi4e iddta of, or the in,artmg of information outside lddta in respect of aoy data, documentation, drawing orapeclflcattoo relating to any patent, inventlod, model, deslp, secret formula or process, or trade mark or similar property (2) on the balance, if any, of such 40 per cent ncl; income ivj on income by way of fees for tficbnical services payable by government or an indian concern in plrauance of an agreement made by it with the governmeat or the hldlan concern and which | has | been | approved ||------------------------------------|--------------|------------------|| by | | || the | central | govern- || ment- | | || (a) | | || wbere the | agreement | is || 50 | | || per | cent | || 25 | | || per | | || cent; | | || after | the 29th day | of || 1964 | | || but | before | the 1st day || 25 | | || (8) | | || where the | agreement | is || 40 | | || per | cent | || hil; | | || after | the | 31st || much, | | || 1976 | | || (u<) | | || on income by way of | interest | || 44 | | || per | cent | || 2 | | || 2 | per | cent; || payable | | || oil | | || a | | || tax-free | security | || luul | | || on | | || any | other | income || 70per | cent | 35 || 30 | | || ~ | | || - | for | the put1)oses of || ''non-resident indian" | | || shall | | || have the meanings assigned to them | in | chapter | part diratu 60ll ealculaung oil chall9ing incoi!ie-tax in cvttain c!luu, deducting income-tax 6jlo," inco chtvtgeabie uru1ejr ~e head "salaiue6" oil 4ny ptlljlllent 1le6fnted to in 6ub-uction (9) 35 06 ~eetlon of 4ild eo",uting "advanc2 tax" in cases in which income-tax has to be ca:culated under the first proviso to sub-section (5) of beetiod l32 of the mcome-tax act or charged under sub-eection (4) of seetion 172 or sub-section tt) of section 174 or be-ction 175 or aub-eection (t) of section 176 of the aid act or deducted under section 192 of the said act from income chargeable under the head "salaries" or deducted under sub-eectlon (9) of section 40 80e of the said act from any payment referred to in the said sub-eection (9) or in which the "advance tax" payable under chapter xvu-e of the said act has to be computed, at the rate or rates in force, such income-tax or, as the case may be, "advance tax' {not being "advance tax" in respect of any income chargeable to tax under chapter xu or chapter xd-a or aub-eection (ja) of section 161 or section 164 or section 164a or section 167a of the mcome-tax act at the rates as speclfted in that chapter or 45 section}, shall be so calculated, charged, deducted or computed at the following rate or rates:- ptvi491t4ph a sub-ptvi49lt4ph zin the case of every indivic:ual or hindu undivided (amily or unregistered firm or other alsomation of persolls or body of individuals, whether incorporated or not, or every articcla1 juridical person 50 referre-d to in sub-clause (uuj of clause 13l) of bection 2 of the income-tax act not belng a case to which sub-paragraph d of thts paragraph or any other paragraph of this part applies -ratu 06 inc0me-tax (1) where the total income does not exceed rs15,ooo (2) where the totaltncom(' exceeds rs15,ooo but does not exct"ed rs20,ooo hil; 55 20 per cent of the amount by which the total income exceeds r •• ls,ooo; (3) where the total income exceeds rs20,ooo but does not exceed rs25,ooo (4) where the total income exceeds rs25,ooo but does not ex(!eed rs30,ooo rs 1,000 plu6 25 per cent of tht' amoont by which the total income excl'cds rs 20, 000; rs2,250 piu4 30 per cent of thl' amoont by which the total income exceeds rs 25,000; ~ \;,!:< 5 (5) wht're the total income exceeds rs30,ooo hut dot's not exct'ed rs40,ooo hs3, 750 plu6 35 per cent of the !imoont by which the total income exceeds hs30, 000; rr 7,250;plu6 40 per cent oftht' amount by which the total income exct'l'ds rs 40,000; (6) where the totalinoome excet'ds rs 40, 000 oot does not exceed rs 50, 000 (7) where the total income exceeds 10 rs 50, 000 but doh not exceed rs 70, 000 rsll,250 plu6 45 per cent of the amount by which the total ineome exceec:h rs 50, 000; (8) where the total incom(' excems rs70,ooo but does not exceed rsl,oo,ooo rs 20,250 plu6 50 per ct'tuof thl' amoont by which the total income exceeds rs 70, 000; rs35,250 plu4 55 per cenlofthe amwdl by which the total income exceeds rsl,oo,ooo (9) where the total incomt> exceeds rs 1,00,000 15 '!be amount of income-tax computed in accordance with the preceding provisions of this sub-paragraph shall be increased by a s\d'charge lor pwposes of the union calculated at the rate of twelve aid a half per ceut of such income-tax sub-ptvtt1glu1ph ii20 in the case of every hindu lbldivided family which at any time during the previous year bas at least one member whose total income of the previous year relevant to the assessment )'ear commencing 00 the 1st day of april, 1985 exceeds rs15,ooo,-(1) w hert· the total income does not exceed ,'' 25 rs8,ooo (2) where the totaliocome exce'l'ds rss,ooo but does not exceed ra15000 22 per centof the amount by which the total income excl'eds r s 8,000 ; (3) where the total income exceeds rs15,ooo but does not exceed rs20,ooo rsi,540 r£ub 27 per centof the amount by which the total income exceeds ra15, 000; 30 (4) where the total income exoeeds rs20,ooo but does not exceed rs25,ooo rs2890~35 per cent ofthe amountbywhlch the total income exceeds rs 20,000 ; rs 4, 640 f'jlu6 40 per cent of the amount by which the totallocome exceeds rs 25,000 r (5) where the total income exceeds rs25,ooo but does not exceed rs 30,000 rs 6, 640 ptu6 50 per cent of the amount by which the totalinoome exceeds rs30,ooo; (7) where the total income exoeeds rs50,ooo rs16,640 plu6 60 per cent of the amount by which the total income exceeds rs50,ooo: provided that for the purposes of this suih> aragraph, -(i) no iocome-tax shall be payable on a total income not exceeding rs12,ooo; (u) where the total income exceeds rs1200q but does not exceed r •• 17,6jd, the idcome-tax payable thereon shall not exceed forty per cent of the amount by which the total income exceeds rs12,ooo the amount at idcorne-tax oomputed in accordance with the preceding provision of this sub1iarap-apb 45 _hall be increased by a surcharge for purposes of the union calculated at the rate of twelv45 lad a balf per cent of such inoome-tax in the case of every oo-operauve society,-ra-tu 06 incoille-tax (1) where the total income does oot exceed 15 per cedt of the tota1inoomei bel0,ooo (2) where the total income exceeds b810,ooo but does dot exceed rs 20,000 bs1,500 ptu6 25 per cent of the amount by which the totallnoome exceeds r8lo,ooo; bs4,ooo ptu6 40 per cedt of the amcnmt by which the totalinoome exceeds bs 20,000 (3) where the total income exceeds bs20,ooo sujc~e all income-tax'!be amount of income-tax oomputed id accordance with the preceding provisiods of this paragraph shall be idcreased by a surcharge for purposes of the union calculated at the rate of twelve and a half per cedt of such income-tax p4il49114ph c sub-p4il49i14ph iin the case of every registered firm, dot beidg a case to which sub-paragraph n of this paragraph applies,-ra-tu 06 income-tax ~ where the totalinoome does not exceed nil; bsld,ooo 5 per cent ouhe amoqlt by which the total income exceed8 bslo,ooo; (2) w here the total income exceeds b810,ooo but does not exceed rs25,ooo rs 750 ~ 7 per cedt of the amount by which the totalldcome exceeds rs 25, 000 ; (3) w here the total income exceeds rs25,ooo but does dot exceed rs50,ooo (4) w here the total income exceeds bs50,ooo but does dot exceed rsl,oo,ooo bs2,500 ~ 15 per cent of the amount by which 25 the totalinoome exceeds rs 60,000 ; (5) w here the total income exceeds rsl,oo,ooo bslo,ooo plu6 24 per cent of the amount by whicb the total income uceeds rsl,oo,ooo swtt!h4llge on income-taxtbe amount of income-tax computed in accordance with the preceding provisions of this sub-paragraph 30 shall be inoreased by a surcharge for purposes of the udiod calculated at the rate of twelve sad a half per cent of 8uch tdcometax sub -paii49114ph i ild the case of mery repstered firm wbose tcltalincome inc1uies inoome derived from a professlod carried od by it iidd the income so 1dcll11ed is dot less than flfty-one per cent of such totalincome,-35 ra-te6 06 income-tax(1) where the total inoome does dot exceed ncl; bsl0,ooo (2) where the totalinoome exceeds rsl0,ooo w does dot exceed bs25, 000 " per cedt of the amount by wblch the totallnoome exceed r810,ooo; 40 (3) where tile totalinoome exceeds b •• 16,ooo w doe not exceed bs 50,000 r •• 800 ptu6 7 per oent of the amount by which the totalinoome exceed r •• 26,ooo; r •• 2,350 i'lu6 13 per oent of the amoudt by which the totalldoome exceed b8 50,000; (4) where the total inoome exceed a • 50,ooo but doe dot exceed r •• l,oo,ooo (6) where the totalldcome exceed b •• l,oo,ooo r •• 8,850 plu,6 22 per cent of the amount by wbloh 45 the total jncome exceed r81,oo,ooo sujlchallge on income-tax'!be amount of jnoome-tax oomputied in accordance with the preceding provisions of this bub-p aragr iiph sball be increased by a surobarp for purposes of the umon calculated at the rate of twelve and a half per oent of sa jnoome-tax 6 ~- i'or the purpohs of ws paragraph, "registered tlrm"jnc11des an unreg18tered tlrm assessed u a repstereel firm udder clause (b) of secuon 183 of the inoome-tax act 10 the oue of flvery local authority ,-rate 06 income-tax on the whole of the total income 50 per cent 10 sultchallgf on income-taxtbe amoudt of inoome-tax computed in accordance with the preced1ng provisions of this paragraph sball be increued by a surcbarge for purposes of the umon calculated at the rate of twelve and a half per ont of such 1noome-tax 15 10 the cue of a company, -ratu 06 income-tax l in the oue of it domelltic company (1) where the compauy 18 a compaoy in 66 per cent of the totalincomei 20 which the public are ilub8tldually interested (2) where the company 18 dot a company in wblch the pubuc are subetaat1ally interested-60 per cent of the total income i (i) in the cue of an diustr1al compad,y (((j in any other cue 66 per cent of the totallncome 25 de in the case of a company other than a domestic com~,-(i) on so much of the total income as cod8ists of-(41 royalues received from government or - indian ooncern in pursuance of an 30 acreement made by it with tbe government or the iad1an concern after the 31st day of march, 1961 but before the 1st dll¥ of april, 1978, or :(b) fees for remer1ng technioal services 36 received from government or an ladian codoern in pursu8doe of an agreement made by it with the government or the iu:l1an concern after the 29th day of february, 1964 but before the 1st day d apru,1976, 40 and where such agreement has, in euher case, 50 per cent; been awroved by the cntral government (<<) on the hal_ce, if say, of the total inoome 70 per cent suilchairgf on income-tax 46 '!he amount of income-tax compulled in accordanc"e with the preced1nc provisions of this paragraph shall be increased by a surobarge calculated at the rate of five per cent of such income-tax partly £" sfl section 2('1 (~ buld roa c omputatioif f agaicutruaal ircomerite 1 -ap1cwturalincome of the nature referred to in sub-clause la) of clause (11 of sect101l 2 of the 1ooo--'''·bal1 be computed u if 1t were income ohargeable to income-tax ulder that act under the beal''ldoome from other sources" and the provisions of sections 57 to 59 of that act hall, 80 far u m~ be, apply aoccll'd1ddv~u:l-____________________ _ provjded that 81ib-8eotioq:(21 of notion 68 shall apply subject to the moditjoltion that the referenoe to lniotlon 40a therein bball be ooutr18l 18 dot inol1li1dg a relerenoe to aub-lj8ctiod8 u) ud (4) of lniotion 4oa il&te 2 -agrloultural income of the nature referred to in nb-olmse (bl or nb-olmse (e) of c1&118e (1) of aeotlod 2 of tbe 1d00me-tax jdfotber ~ income derived from aay buildlng required 88 a dwell1ng boue by tbe neelver 01 the real or rev8llue or the oujiwdor or the reoe1ver 01 renu-jd-kidd referred to in tbe said s"o1ause(~ 8ball be compmed u u it were income oharpab1e to income-tax lijder that act ldder the held "profits lad gains of bua1ae88 or professiod" add the provibjona ofaeouona so, 31,32,34,86,87,38,40, 40astberthan llub-hotlodll i'"~ aad(4) tilereod, 41,43 aad 43a oftbe ldcome-tax act sball - , far as mq be, appj;y acoord1qly 10 jbte 3 -abr1cultural inoome of tbe nature referred to in ao1 '(e) of olauh {1j of metiojl2 of the" jqoome-tax act, be1dg income derived from 8dy bulldiq requlred u a dwejl1na bola by the receiver of the rent or rev8dus or the oulttvator or tbe reoe1ver of reat-1n-kid:i referred to in the slid ab-011u1118 lel ahall be computed &8 u it were income ohargeable to income-tax lijder that ad1dder the head 8lncome from bowie properi\v" lad tbe proviajou of aeotl0d8 23 to 27 of that act 1hail, so far 16 as may be, ipm acoordidgly; provided that bub-seouoo(21 of the 8aid aeou0il23 8hall'appjv subject to the modjtjc&uou that tile refereooea to 'total 1noome " therein shall be oonatrued 88 referenoes to net agr1oultura1income 1m that the words flgurea add letter 'ad before majddc lily deduction 1dder chapter via" shall be omiued il&te 4 -notwltb8tadding aoytblng contained in lily other provlldona of use ruls, in a cue where the 888e88 derives income from sale of tea grown lad m_ufaotured by blm in 1ddla, s_ income 8ba11 be computed in acoordldoe with rule 8 of the lnoome-tax rule, 1962, m:i sixty per cent 01 such income 8hall be regarded as the agrloulturai 1noome of the 88besaee il&te 6 -where the &8ses8ee 18 a partner of a regutered tlrm or an 1idregistered tjrm 8aed u areg1atered firm udder olauae (b) of 8eouon 183 of the inoome-tax act, whioh in the previoui year 26 has any agricultural income, or lb a partner of an unregutered tlrm which baa not been use_ed &8 - regiatered tlrm udder clauae (b) of the said 8ection 183 aad which in the previous year hu either no income chargeable to tax udder the ldocme-tax act or hu totalinoome dot exceeding the mu:1mum amount not chargeable to tax in the oue of an au-epatered flrm but baa any acrioultural income, th8d, tile agrloultural1noome or los8 of the ftrm 8~ be computed in accordance with these rules and hl8 30 share in the agdculturalincome or loa8 of tile fjrm shall be oomputed in the m8lll1er laid down in sub--inlcuon (j), 8ub-sectlon (2) and sm-section (31 of section 87 of the income-tax act ud the ahare 80 computec1 8hall be regarded as the agricultural income or los8 of the use8s 8 p o jlile 8 -where the 888e8888 lb a member of an 888oclatlon of perlloll8 or a body of tnd1v1duals (other thin a ldddu ldiivlded famlly a oompllly or a fjrm) whioh in tile prevlou year baa e1tber do 36 come ohargeable to tax udder the income-tax act or h88 total income dot exceeding tbe mu1mum amount dot chargeable to tax in the oaae of an auoc1atlon of perbod8 or a body of izdlvsduala (other tiliid a bluiu uddlvtded family a company or a firm) bat baa any agrioultural tnoome, thea the ap1culturalincome or 1088 of the auooiatlon or body shall be computed in accordanoe with these rules ad the ha~ of the 888easee in the agrlculturalincome or 1088 80 computed hall 'be regarded u the 4d acrtowturallnoome or 1088 of the rib 7 -where the result of the computauon for the previous year in respect of iidy oaroe of apioulturalincome is a loea such 1088 8hall be set off against the income of the uininee u lily lor that prev10ua year from 8dy other source of agricultural income: provjded that where the uinis888 18 a partner of, an zreg1stered ftrm wbleh h88 not been useued 46 a repatareci firm udder olause (b) of ii8ouon 183 of the lnoome-tu act or 18 a member of id uaool-udd of pef8c118 or a body of 1dd1\1dula bdd the share of the 88ses888 in t~ agrloulturallnoome of the arm umoi,t;t,, or bocb' as the case lila, be 18 a jda •• such lou bhall not be set off agajdbt aay idoome of t from 8dy otber source of iip'loulturalldoome rib a- aoy sum pqable by the on aooouat of aa, tax leried by the state governmeot ci1 50 tile apoioulturu idoome shall be deducted in oomput,lna tile 8p'loultural income ~ t -(j)wbare tile in the prev year rueuat to the useb8ment year oommello'" ina on t hi dq of aprsl, 18m, aa, lp1d11itaral inoame iidd tbe net rea of the computation of the aptc1ijt1ll'lllaoome of tile for , cae or more of tile prerioul yeara relev to the ,e&n oommeaaldl oil tbll8& dq 01 aprji 1878 or the lilt day 01 apr1l 19'17 or the 18& dq of &15 aprsl 11'18 or tile 18& d, of april, 1j'l1 or tbii18t dq of april 1880 or tbe 1at day of api11 1181 or t:brll8&d, 01 ala1l1882 or the let of a~il uas, 18 a a8 tha, for the purpo of nb-aeataod ,~ ~ tiaa z ofibsa aot-j i (lj the loea 110 computed for the prev10u8 year rejeuat to the 88aessmeat year commeacsdc 011 the lst day of april, 19'16, to the extent if idy auch loss has not been set off apidst the agr1cultura11ncome for the previous year relevaat to the essmeat year commeocsdc oil the 1st day of april, 1977 or the let day of april, 1s'18 or the 1st day of ap:oi1 1979 or the lat day of april, 1980 5 or the l8t day of april, 1981 or the 1st da,y of april, 1982 or the let day of april, 1983, ,(u) the ios8 80 computed for the previous year relevant to the meat year commenc1dg on the 1 day of april, 1877, to the extent, if idy such 10 •• hu ddt been set off apjd8tfhe agricultural income for the previous year relevant to the assment year commenc1dg on the 1st day of apru, 11p7 8 or the ht day of april 19'19 or the 1 st day of aprd, 1980 or the 1 day of 10 april, 1981 or the 1st day of april, 1982 or the 1st day of april, 1883, ((u) the loa8 110 computed for the prtmous year relevant to the use ment year commenc1dg on the 1st day of april, 1878, to the extent if idy such jos8 hu dot been set off,mat the agrioultural1noome for the previous year relevant to the uaeasment year commencin, on the 1st dll¥ of april, 1979 or the 1st day of april, 1980 or the 1st day of april 1881 or the 1st da,y of ap:oil, 1982 15 or the let day of apr11, 1983 lw) the joe8 80 oompu&ed for the previous year relevant to the usessment year commencing on the 1st dq of apr11, 1979, to the extent, if any, such loss has dot been set off aga1dst the &p"1oultura11noome for the previous year relevant to tbe 88s83sment year commencing on the lat dq of april, 1980 or the lit day of apr11, 1881 or the 1st d8¥ of apr11, 1982 or the 1st day of april, 1983, 20 (v) the joss 80 comptud for the previous year relevlllt to the use8sment year commeno1dg on the 1st de, of apr11, 1980, to the extent, jf any 8uch loss has not been set off ap1nst the agricu1-tura11noome for the previous year relevant to the 88sessment year commencing on the 1st day of april, 1981 or the lst d8¥ of april, 1982 or the 1st day of april, 1883, (uij the loss so computed for the previous year relevant to the asbe88ment year commencing oil 25 the 1st de, of april, 1981, to the extent, jf any, such loss has not been set off against the agricultura11ncome for the previous year relevaut to the 88se8sment year commencmg on the 1st day of april, 1982 or the 1st d8¥ of april, 1983, (uiij the jo8s 10 computed for the previous year relevant to the use88ment year commencmg oil the 1st de, of april, 1982 to the extent, u iidy, such loss has not been 8et off agamst the agrtcu1-30 tura11ncome for the previous year relevant to the 88sessmeot year commencing oil the 1st day of april, 1983, add luulj the lou 10 computed for the previous year relevant to the usus meat year commenc1ag oil the tat day of april, 1983, shall be set off agalnat the agricu1turallnoome of the uselsee for the prev10ul year relevant to the 35 useslment year oommencing on the 1 day of april, 1984 -(2) where the assessee has, in the previous year relevant to the assellment year oommencing on the 1st de, of april, 1985 or, if by virtue of any provision of the lncome~ax act inoome-tax i8 to be charged in respect of the income of a period other than that previous year, in such other period, any agricultural inoome and the net result of the oomputation of the apiculturalincome of the &8sessee 40 for any ode or more of the previous years relevant to the assessment years commencing oil the 1 st day of apr11, 1977 or the 1st day of april, 1878 or the 1st day of april, 1979 or the 1st day of april, 1980 or the 1ft de, of apr11, 1981 or the 1st de, of april 1982 or the 1st day of april, 1983 or the 1st day of apr11, 1984, is a loss, then, for the purposes of sub-section (6) of section 2 of this aot,-1,(,) the 108880 oomputed for the previous year relevant to the assessment year commencjng on 45 the 18t day of april, 1977, to the extent, if any, such losi has not been set off against the agricultura11noome for the previous year relevant to the assessment year commenoing on the 1st day of apr11, 1978 or the 1st de, of april, 1979 or the 1st day of april, 1980 or the 1st day of april, 1981 or the let de, of april, 1982 or the lst de, of april, 1983 or the 1st day of april, 1984, (ill the 1088 so computed for the previous year relevant to the assessment year commencing on 50 the lat d8¥ of april, 197sl, to the extent, u any, such joss has not been set off against the agrioultura11noome far the pr~10us year relevant to the assessment year commenoing on the 1st day of april, 1979 or the lit day of apr11, 1980 or the 1st de, of april, 1981 or the 1st day of april, 1982 or the 1st de, of april, 1983 or the 1st day of april, 1984, ((u) the 108s 10 computed for the previous year relevant to the assessment year commencing 55 on the 1st de, of april, 1979, to the extent, if any, such loss has not been set off aga1n8t the agricu1':' tura11noome for the previoua year relevant to the ulessment year commencing on the 1 st day of april, 1980 or the 1 st day of april, 1981 or the 1st day of april, 1982 or the lst day of ap:il, 1983 or the 1st day of april, 1984, (w) the loss so computed for the previous year relevant to the assessment year oommencing on the 1st day of april, 1980, to the extent, if &dy, such loss has not been set off against the lcultural income for the p:ev10ub year rejevaut to the assessment year oommenotng on the 1st day of 5 april, 1981 or the 1st day of april, 1982 or the 1 st day of april, 1983 or the 1st day of april,l984, (vi the loss so comp1ud for tbe previous year relevaot to the asse meot year commencjnl on the 1st day of april, 1981, to the extent, if any such loss has not been set off agawt the agr1oulturallnoome for the previous year relevaut to the 88sellsmeot year oommenciq on the 1 day of april 1982 or the 1st day of april, 1983 or the 1st day of april, 1984, 10 (ui) the loss 80 computed for the previous year relevant to the assessment year oombl8naing on the 1st day of april, 1982, to the extent, u any, liuch losll has not been aet off apidst the agrloulturalincome for the previous yell1' relevant to the asse •• medi year commenoidg on the 1st day of april, 1983 or the 1st day of april, 1984 (uuj the loss so computed for the previous year relevant to the assessment year commencing on 15 the 1st day of april, 1983, to the extent, if any, such loss has not been set off against the agricultural moome for the previous year relevant to the ass88smedt year commencidg on the 1st day of april, 1984, am (uull the loss so computed for the previous year relevant to the assessment year oommencing em the 1st day of april, 1984, 20 shall be set off aga1dst the agrlculturalinoome of the assessee for the previous year relevant to the assessment year oommenoing on the 1st day of april 1985 or the period aforesaid (3) wbere a change has oocurred in the oodstltutlon of a firm, notilmg in s~rule (1) or sub-rule (2) shall eoutle the firm to set off so much of the loss proportlonate to the share of a retired or deceased partner computed in the manner laid down in s~seotiod (1), sub-seotlon (2) and sub-section 25 (3) of secuon 67 of the mcoma-tax act as exceeds bis share of prof1ts, if any, of the previous year jd the firm, or entitle any partner to the benefit of any portion of the sajd loss (c0d1>uted 1n the midder aforesaid) which is not apportlonable to him (4) wbere any person deriving any agricultural income from any source has been sucoeeded in such capac1ty by another person, otherwise than by inheritance, nothing 10 sub-rule (1) or s~uje (2) shall 30 entltle 8qy per80n, other than the person idcurrlng the loss, to have it set off udfer sulrrule (t' or, as the case may be, sub-rule (21 (5) notwltbstaddjng 8il,ything contalned 10 this rule, do loss which has not been determloed by the 66 ol1976 idcome-tax officer udder the prov18lons of these rules or the rules coatajded 10 pari iv of the =:: jfit7 ftrstschedule to the finance act, 19'16, or ofthe first schedule to the floance (no2) act, 1977, or of 21 of =: the schedule to the finance act, 1978, or of the first schedule to the finanoe act, 19'79,or of the olltlo first schedule to the finance (no z) act, 1980, or of the first schedule to the finance act, 1981, or ~ :~ :i of the f1rst schedule to the fidbdoe act, 1982,or of the firat schedule to the finance act, 1983, 11 of lil3 ihall be aet off under ub-rule (1) or, 88 the case may be, aub-rule (f) r4 10 -where the net re8ult of tbe oomp1&atlon made in aooordaooe with these rulea 1s a los, 40 the lou 10 computed shall be ipored add the net agrlcu1tural1doomeball be deemed to be 'flil rate 1l -'!be prov181ods of tbe income-tax act relauq to procedure for as ldeat (iaol1luda the prcwiatodl of section 288a re1atidg to roldf1nl ou of income) lhall,wlth tbe necelury modltjoatlons, appq ill relldi101l to the oompubltlod of tba net qrloulturalldoome of the ee tlley 8jiilly in rellltioll to the ment of the total iacome 45 rail 12 -for the purposes of oom~ the net ap-ioultaral1doome of tbe e ••• , the ldoome-tax offioer ball have the ame pawer as be bas udder tile 1doome-tax aot for the purposes of u8888meat 01 the total 1doome the second schedule (set sectlon 35) part i°in the first schedule to the custom tariff act,-5 (i) in heading no 2602/04, for tbe entry in column (3), the entry "100%4f shall be substltuted; (<<j in sub-heading no (1) of heading no 2710, for the entry in column (3), the entry "100%" shall be substituted; (utl in heading no 2712/13, for the entry in column (3), the entry "100%" shall be substituted; (iv) in sub-heading no (2) of heading no 5301/05, for the entry in column (3), the entry "100% 10 plu6 rs 10 per kuogram" shall be 8ubstltuted; (v) in heading no 9801/02, for tbe entry in column (3), the entry "200%" shall be subtltuted partniii rat ion when rates of duty are proteetlw l5j heading sub-heading no add description of rate of duty no article standard preferential u a~ (1) (2) (3) h) in the first schedule to the custom tariff act, for heading no 92 01/13, the following heading shall be ubstltuted, namely:-| "9201/13 | musical | ln8trument8; | instruments ||------------------|-----------------|-----------------|----------------|| and | | | || appll- | | | || 20 | mce | for | recording || both; | | | || televllon | image | and | sound || or | reproducers; | | || decoy | | | || calls | and mouth-blown | | || sound-signalling | instruments; | parts | || and | | | || accessories | of | the | above || 25 | media | for | sound || recorded | or | similar | media || 100% | | | | lsu section 51 (aj ] part iin the first schedule to the central excises act,-6 (ij item no if shall be omitted; (u) item no llb shall be omitted; (uij item no 22d shall be omitted; (w) item no 230 shall be omitted; (v) item no 24 shall be omitted partn10 rate of duty (3) item no dascrlptlon of goods (1) (2) in the first scbewle to the central excises act-16 (ij in item no4 under ''ii manufactured tobacco ft for sub-item (5) the following sub-item shall be substituted namely:---'(5) chewing tobacco including preparations commonly known aa "it:htwl ~' - "iwrani', "odlta", "14irdtt', "sjbhtt' tjw:t "!iiirji!' thirty per cent «i ~'j 20 (w for item no 16 the following item shall be substituted namely:- '16 tyres-'~e" means a pneumatic lyre in the manufacture of which rubber is used and includes the bmer tube the tyre nap add the outer cover of such a tyre: | | | l | (1) ||-------------------|-----------|-----------|-----------|| tyres | for | motor | vehlcles- || 26 | | | || (a) | | | || tyres | for | | || two- | | | || wheeled | | | || motor | vehicles, | namely | scooters, || motor | cycles, | mopeds | || and | | | || auto- | | | || cycles- | | | || ((j | | | || tyre | fifty | | || rupees | per | | || tyre | | | || twenty-five | | | || per | | | || cent | | | || (u) | | | || tubes | | | || «i~ | | | || 30 | | | || (b) | | | || others- | | | || ((j | | | || tyres | | | || (u) | tubes | | || and | | | || nips | | | || one | | | || thousand and five | | | || hudclred | | | || rupees | | | || per | | | || tyre | | | || sixty | | | || per | | | || cent | | | || «1~ | | | || 35 | | | || (2) | | | || tyres | for | tractors, | || including | | | || icultural | | | || tractors- | | | || (a) | | | || tyres | | | || (b) | | | || tubes | | | || and | | | || nips | | | || five | lundred | rupees | || per | | | || tyre | | | || twanty-flve | per | | || cent | | | || 40 | | | || «i~ | | | |(3) tyres for trailers, (aj of sizes, namely, 750 - 16 add 900 - 18 (lj tyres plft buddred ntpee 46 per wre twnty-f1ve per cent ad lgtdai | | item | no ||-------------------|---------|--------|| description | of | goods || (2) | | || rate of duty | | || (3) | | || (1) | | || (b) | | || others- | | || (i) | | || tyres | | || 5 | | || (uj | | || tubes | | || and | | || flaps | | || one | | || thousand and five | | || hundred | | || rupees | per | || tyre | | || slxty | | || per | cent | || ad | | || 1x1loiul1n, | | |n tyres for cycles and cycle rlckshaws-(1) tyre 10 (2) tubes 15 slxty paise per tyre or fifteen per cent ad ~, whichever is higher thlrfy paise per tube or fifteen per cent ad \joloirmn, whichever is higher sixty per cent m tyres for vehicles or equipments designed for use off the road ad~ twenty- lve per cent ad vtjityutm 20 iv all other tyre ~ 1_ ''motor vehicles" means all mechanically propelled vehicles other than tractors designed for use upon roads &pljjmtion li _ ''motor vehicles" "tractors including agricultural lractors" and ''trallers'' shall include a chassis; but 25 shall not include a vehicle running upon fixed ralls " (iuj in item no 59 for sub-items (1) and (2), the followljg sub-items ,shall be substituted, namely:-| twenty-flve | per ||----------------|--------|| cent | || ad~ | || "(1) | || magnetic tapes | of || 65 | || mlllimetres | || for | sound || in | || ~eel | || or | in || any | || other | form |30 twenty-five per cent ad va/diriijfi4" ~ (2) sound recorded magnetic tapes of width not exceeding 66 mullmetr8s, whether in spools or in reels or in any other form or packldg, but excludldg solldd recorded cassette tapes the fourth schedule tsu section 51 (bli| rate | of | duty ||--------------|-------------|-------------|| (3) | | || item | no | description || of | | || goods | | || ( | 1) | (2) || in | | || the | | || first | scbedule to | the || 5 | | || (i) | | || for | item | no 16a, || the | | || following | item | shall || be | | || substltuted, | namely:- | | '26a copper and products thereof-| ''copper'' | sball | include any alloy | in | which | copper | predominates ||---------------|--------------|----------------------|------------|------------|---------------------------|-----------------|| by | | | | | | || weight | over | each | of | the | other | metals || five | | | | | | || thousad | | | | | | || ad | | | | | | || sill | | | | | | || 10 | | | | | | || hundred | | | | | | || rup | | per | | | | || metric | tmme | | | | | || (1) | | | | | | || unwrought | copper | | | | | || in | | | | | | || lily | | | | | | || form | (refined | or | dot | including | | || blister | copper | and | cement | copper), | including ingots, notched | || bare, | wire | bars, | blocks, | | | || shlbe, | | | | | | || billets, | sbote, | pellets, | | | | || cathodes | and | cakes | | | | || ~- | | | | | | || this | sub-item | includes | wire | bars | | || and | | | | | | || bulets | with | their | ends | tapered | or | otherwise || to | facllltate | their | entry | into | machines | for || into, | for | example, | wire | rods | or | tubes || (2) | | | | | | || waste and | scrap | of | copper | | | || five | thousand | | | | | || and | | | | | | || six | | | | | | || hundred | | | | | | || rupees | per | | | | | || metric | tonne | | | | | || 20 | | | | | | || (3) | | | | | | || wrought | bars, | rods | (including | | | || wire | | | | | | || roda), | | | | | | || angles, | | | | | | || sh"es | | | | | | || and | | | | | | || sections, | of | copper_ | | | | || (i) | | | | | | || wrought | bars | and | rods | (including | | || wire | | | | | | || roda) | | | | | | || of | | | | | | || copper | | | | | | || five | tbouaand and | six | | | | || hundred | | | | | | || napeea | | | | | | || per | | | | | | || metric | tonne | | | | | || 26 | | | | | | || (ul | | | | | | || wrought | angles, | shapes | and | sections | of | copper || six thousldd | | | | | | || and | | | | | | || three | | | | | | || hundred | | | | | | || rupees | per | | | | | || metric | tonne | | | | | || (4) | | | | | | || castings, | not | otherwise | specified | | | || five | thousand | | | | | || and | | | | | | || six | | | | | | || hundred | rupees | per | | | | || 30 | | | | | | || metric | | | | | | || tonne | | | | | | || (5) | | | | | | || copper | wire | | | | | || twenty | per | | | | | || cent | | | | | | || tmi | | | | | | || u:tloiami | | | | | | || (6) | | | | | | || wrought | plates, | sheets, | | | | || blanks | | | | | | || (including | circles) | | | | | || and | | | | | | || strips | of | copper | | | | || six | | | | | | || thousand and | | | | | | || three | | | | | | || hundred | rupees | per | | | | || 35 | | | | | | || metric | tonne | | | | | |~ -in this sub-item, '!blank" means a piece of plate, sbeet or strip, in any shape, including a clrel, prepared for subsequent fabrication (7) copper fou six thouaand and three 40 'hundred rupees per metric tonne twenty per cent (8) copper powders (excluding cement copper) and flabs tmi 1a2lovm (9) pipes and tubes of copper twenty-eight per cent 45 tmi~ (10) shells and blldke for pipes aud tubes, hollow "eotlod8 of copper , ; twenty-eight per cent «i vfliinm | rate | of | duty ||-------------|-------|---------|| (3) | | || item | no | || description | of | goods || (1) | | || in | tbis | item- |(i) "waste and scrap" means waste and scrap metal nt 5 only for the recovery of metal by remeltlng or for use in the manufacture of chemloals, but does not include slag, droll, scallngs, ash and other cuprous residues; !u) "wrought bars and rods (including wire rods)" means 10 (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 m1l1imetres and which if they are nat have a thlcimeu exceeding one- tenth of the width; or (b) any cast or slntered products, of the same forms 15 and dlmenslona,wblch have been subsequently worked after production (otherwise than by simple trimming or descaling) provided that they have not thereby assumed the character of any article or product falling under any other item; 20 ((iij ''wrougbt angles shapes and sections" means (a) any extruded rolled drawn or forged products of soud section (other than round rectangular square and hexagonal) of which the width or the maximum cross-sectional dimension exceeds 6 mullmetres and which if they are flat 25 haw a tblckness exceeding one-tenth of the width; or (bj any ca8t or 8lntered products of the same forms and dhnenslons which have been subsequently worked after productlon (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of 30 any artlcle or product falling under any other item; (iv) ''wire'' means any rolled extruded or drawn product of solid and uniform cross-section of which no cross- sec~ional dimension exoeeds 6 mllumetres, but does not include electric wires and cables falling under item no 33b; 35 tv) "plate" means a nat product whose tblclmess exceeds 10 millimetres and the width exceeds 300 mulimetres; (ui) "sheet" means a nat product out to length whose thickness exceeds o 15 millimetre but does not exceed 10 millimetres,and the width exceeds 300 mllumetres; ~ (uu) "strip" means a nat product whose thlclme8s exceec» 015 millimetre but does not exceed 10 mllllmetrellt0f any width and generally not cut to length and usually ld coli; (uiiij ''foil'' means a nat product of thlckneas (excludlnladj backtq) not exceeding 015 mlllimetre,'of any width, generally ~ not cut to lencth and usually in coil, whether or not emboe8ed cut to sh,e perforated coated printed or backed with paper or other relnforolng material; (ex) ''powder and nws" means all type of powders ad nakes but does dot include cement copper ad powder uad 5' a s prepared u oolours plgmenta pmtl or tm lure, (x)- ''pipes ad til_" m ·'·',ubw opr6clagt ollldlfor1ll -ectlon add _11 tbl hay" a ogdt -pbery produaed " dnwidc cuuiic or u;trul_ " rate of duty (3) item no description of goods (1) (2) (xi) "shells and blanks" means a hollow cylinder produced by extrusion, rotary piercing or casting for subsequent drawing into pipe or tube; 5 (xiij ''hollow section" means a section which is normally extruded, drawn or cast, the cross-sectlonol which completely"encloses a void or voids '; (uj lor item no 26b, the following item shall be substituted, namely:-10 '26b zinc and products thereof-"zinc" shall include any alloy in which zinc predominates by weight over each of the other metals (1) unwrought zinc in any form including blocu, plates, ingots, cakes, bars, billets, hard or soft slabs, catbodes, anodes, pellets, spelter and broken zinc | three | thousand ||----------|-------------|| two | || hundred | || and | seventy- || 15 | || five | rupees || tonne | |(2) waste and scrap of zinc | three | thousand ||----------|-------------|| two | || hundred | || and | || seventy- | || five | rupees || 20 | || tonne | |(3) wrought bars, rods (including wire rods), angles, shapes and sections of zinc; zinc wire (i) wrought bars and rods (including wire rods) of zinc | | three | thousand two ||---------|----------|-----------------|| hundred | and | seventy- || 25 | | || five | rupees | per || tonne | | |(uj wrought angles, shapes and sections of zinc and zinc wire three thousadd eight hundred rupees per metric tonne 30 (4) wrought plates, sheeta, blanks (including circles, but excluding calota) and strips of zinc; zinc fou three thouaadd eight hldldred rupees per metric tonne 35 ~r- in this 8u~ltem "blank" means a piece of plate, sheet or strip in any shape, including a circ1"i prepared for subsequent fabrication (5) zinc calota four thousand seven hundred and fifty rupees per metric tonde 40 (8) zinc powders and ~es twenty per cent ad~ (7) pipes and tubes of zinc forty-flve per cent, ad uiito'leii (8) shells and blankl for pipes and tubes, hollow sections of zinc forty-flve per cent ad~ ~;_ in this item,-((j "waste and scrap" means waste and scrap metal fit only for the recowry of metal by remelting or for use in the manufacture of chemicals, and includes dross and sh; | item | no ||-----------------|-----------------|| description | of || goods | || rate of duty | || (3) | || ( | 1) || (2) | || (u) | || "wrought | bars || 6 | || ial | || any | extruded, || section, | of || sectional | dimension || 6 | || mlllimetres | and which, || if | || they | are || of | || the width; | or || (bl | || any | cast || and | dimensions, || after | production || or | de-scaling), || assumed | the || ing | under || any | || other | hem; || ((u) | || ''wrought | angles, || and | || sections" | means || 15 | || (a) | || any | extruded, || tion | (other || round, | || rectangular,- | square || hexagonal), | || of | which || cross-sectional | dimension || 6 | || mullmetres | || and which, | || if | || they | are || tenth | || of | || the | width; || 25 | || (bl | || any | cast || forms | and || tly | worked || by | || simple | || trimming | or || thereby | assumed || product | falling || (wi | || "wire" | means || product | of || and | || uniform | cross-section, || 30 | || no | cross-sectional || 6 | || ;mill1metres; | |iv) "plate" mellds a nat product cut to length whose thickness exceeds 10 mwlmetres and width exceeds 500 milllmetres; (ui) "sheet" mellds a flat product whose thickness 35 dxceede 015 mwlmetrec but does not exceed 10 mlll1metres,and width exceeds 500 mullmetres; (uu) "strip" means a nat product, generally not cut to length, whose thickness exceeds 015 milllmetre but does not exceed 10 milllmetre8, and width does not 40 exceed 500 mullmetres; (uiii) "fou" melul8 a flat product wboee thicknes8 (excluding any backing) dot exceeding 016 mullmetre, whether or dot embossed, cut to shape perforated, coated, printed or backed with paper or other reinforcing "6 material; (lxl ''powders and flakes" meiuui all types of powders and flakes, including dust, but excludldg powders and flakes prepared as colours, pigments, paints or the uke, (xl ''pipes and tubes" melld8 a hollow product of uniform 51) cl'08s-eotiol1 having a continuous periphery produoed by drawldg out or _tntsloll pro08ls, (x<) ''bollow-sectlod'' means a sectlo1l whloh , normally extruded, drawn or cut and the cros8-8!ctlm of plgh rate of du!l (3) item no deacrletlon of goode ( 1) ~2} luil for item no 27, the following item aball be iubetltuted, namely:- '27 aluminium and prooocts thereof-5 "aluminium" ahall include any illoy in which iluminlum predominate by weight oftr each of the' other metals fifty per cent (1) unwrought aluminium in uly fonn including ingots, plga, blocks, blllets, alabs, notched bara, wire bars, shots and pellets «/~ptu6 four thousand 1d napees per metric tonde (2) waate and scrap of aluminium, fllty per cent «/~ptu6 four thousand 15 rupee per metric tonne (3) wrought bara, rods (including wire rods), angles, ahllpes and sections of aluminium fllty per cent «/ u'jloirmi - four thousand 20 rupees per metric tonne (4) castings, not otherwise specified fifty per cent ad~ptu6 four thousand 25 rupees per metric tonne (5) aluminium wire fifty per cent ad ia2lo'tfiii ptu6 four thousand 30 napees per metric tonne fifty per cent (8) wrought plates, aheete, blanks (including circles) and strips of aluminium «/~ptu6 four-t~add 35 rupees per metric tonne ~- in thl sub-item, ''blank'' meana a piece of plate, sheet or strip in any shape, including a circle, prepared for subsequent fabrication (7) aluminium foil (8) aluminium powder and nakea fifty per cent ad u:iteii - four thouaud rupees per metric tonne 's fllty per cent «/~ptu6 four thoualdd rupee_per metric tonne ~- th aub-itea lncludh aluminium powders lad with other blue metal powders, but doe not imi_ powdin or au-, prepared as p pasta, eoiaua, paidu or like _ item no descrlptlon of goods ( 1) (2) (9) pipes and tubes of aluminium 5 rate of duty (3) fifty percent «1 va/oiiilift ~ four thousand rupees per metric tonne (10) shells and blanks for pipes and tubes hollow sections of aluminium 10 fifty per cent «1 \l2lo'rem plu6 four thousand rupees per metric tonne (11) containers, plain, lacquered or printed or lacquered and printed 15 fifty per cent «1 valoiu!m plu6 four thousana rupees per metric tonne &pljjmtidn -- in this ltem,-(i! "waste and scrap" means wute and scrap metal fit only ~ for the recovery of metal by remeltlng or for use in the manufacture of chemicals, but does not include sludge, dross, scallngs, skimmings, ash and other residues; (<<j -wrought bars, rods (including wire rods)" means (a) any extruded, rolled, drawn or forged products of solid section, of 25 which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a tbickness exceeding one-tenth of the width; or (b) any cast or slntered products, of the same forms and dimensions which have been subsequently worked after 30 production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of any article or product falling under any other item; ((u) "wrought ldgles, shapes and sections" meana 35 (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-;tenth of the width, or lb) any cut or slntered products, of the same forms and dimensions, which have been subsequently worked after pl'oc:llctlon (otherwise than by shnple trimming or de-scaling), provided that they have not thereby usumed the character of any article or product falllng udder any other item; 45 (w) "wire" means rolled, extruded or drawn product, of solid and iibiform cros-sectlon, of which no cross-sectional dimension exceeds 8 mlllimetrea;blt does dot include electric wires and cables fallllll under item no 33b; lv) "plate" means a flat product of l"ectadgular section, gederally 60 out to l-cth, whose thlclmes is 8 mlillmetres and abovel lull "sheet" me a nat proc:llct of rectadplar seotlon, pnerally out to leagth wboel~htolmes8 exceed o 15 mwlmetre but i, below 6 mlllimetres; rate of duty (3) item no oscrlptlo1l of pod! ( 1) (2) 6 (uu:) "strip" means a prodllct of recumplar sectlod, supplied in call or nat form, of thlclmes8 exoeecildg o 15 millimetre but below 6 mlllhnetresrth length more than eight times the width; (vuii ''foil'' means a nat product of rectutgular section, of thickness (excluding any backing) not exceeding 015 mlllhnetre, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcllllm&terlal; 10 (ixl ''pipes and tubes" means a hollow product of uniform crosssection having a continuous periphery produced by drawing, casting extrusion or welding process; lld ''hollow section" means a section which is nonnally8xtrudeci, drawn or cast and the cross-section of whlch completely encloses a void or voids; 16 (u) "container" means containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes gas cylinders and pressure containers, whether in assembled or unassembled condition and containers lmo\m commercially as flattened or folded containers '; (£vi for item no 27 a, the following item shall be substituted, namely:- - 27 a lead and products ther eof-| "jaad" | shall | include any alloy ||---------------|-------------|----------------------|| in | | || which | lead | predominates || by | | || weight | over | each || of | | || the | other | metals || 25 | | || (1) | | || unwrought | lead | (including || ingots, | | || pigs, | blocks | anodes, || eight hundred | | || and | | || forty | rupees | per || metric | tonne | || (2) waste | | || and | | || scrap | of | lead || eight hundred | | || and | | || forty | rupees | per || metric | tonne | || 30 | | || ~ | | || ,-in | | || this | sub-item, | "waste || waste | and | scrap || of | | || metal | | || by | | || remelting | or | for || in | | || the | manufacture | of || chemicals, | but | || doe | | || dot | | || include | slag, | aah || &lid | | || other | residues | |(3) pipes and tubes of lead 35 twenty per cent ad \mjlo'ifjii () shells and blanks for pipes and tubes twenty per cent tg vijliyrrift ooe thousand rupees per metrlo tonne t (i) wrought lead in the form of bars, rods, angles, secllou •• , wires plates sheets circles strips ad fous rate or duty description of goods (2) item no in the first schedule to the central exelses add salt act, im4 (1) in the first schedule to the additional j:)jtles of excise act, ul in item no4 udder "u, ~ ~,_ (4) for the entry in the third column igalnat lub-ltem (2) the entry ''two hundred and sixty rupees per thousand or one hundred and seventy-five per cent '~vllltjitii:m ~ ; twelve rupees per tboua&dd whichever is higher" shail be substituted', (b) for sub-item (5) the followlug sub-item sball be subrtltuted namely:-'(5) chewing tobacco, including preparatloda commodly kdown t 3d per cent ~ 1ifliitjjea ',; &8 ~ m26ata", "igijaif', tim", "1jiirjrt', "!mrt' tiid ~" (<<) in item no 22, for each of the entries in the third column ap1nat sub-items (1) (4) and (1) (b) , the entry ''ten per cent i ~ \iitdwjii ptu6 rupees two per square metre" shall be substituted statement of objects and reasonsthe object of the bul is to give effect to the financial proposals of the central government for the financial year 1984-85 the notes on clauses explain the various provisions contained in the blll new ~d&uli; ne 29da fe , 1984 pranab mukherjee president's recommendation under articles 117 and 274 of the conbtli'ution of india~opy of letter no 'f 3 (l)-b(d)/84 dated the 29th february, 1984 from sbrl pranab mukherjee minister of finance, to the secretary-general lok sabha] the president having been informed of the subject matter of the proposed bill recommends under clauses (1) and (3) of article 117 read with clause (1) of article 274 of the constitution of india the introduction of the finance bill 1984 to the lok sabha and al80 recommends to the lok sabha the consideration of the bill 2 the blll wul be introduced in the lok sabba immediately after the presentation of the budget on the 29th february 1984 clause 2, read with the first schedllie to the bill, seeks to prescribe the rates at which inoome-tax (including surcharge thereon) is to be levied on incomeschargeable to tax for the assessment year 1984-85 further, it lays down the rates at which tax i& to be deducted at source during the financial year 1984-86 from incomes subject to such deduction under the income-tax act; and the rates at whioh "advance tax" is to be paid and tax is to be calculated and charged in special cases for the financial year 1984-86 rates of income-tax for the assessment year 1984-86:part i of the first schedule to the bill specifies the rates of income-tax (including surcharge) on incom4 liable to tax for the assessment year 1984- 85 these rates are the same as those specified in part m of the first schedule to the finance act, 1983, for the purposes of deduction of tax at souroe from ''salaries'' and for computation of "advance tax" payable during the financial year 1983-84 where a company has made any deposit during the financial year 1983-84 under the companies deposits (surcharge on income-tax) scheme, 1983, with the industrial development bank of india, the amount of surcharge on income-tax payable by it for the assessment year 1984-85 will be reduced by the amount of the deposit so made, subject to a maximum of one-half of the amount of surcharge payable by il rates for deduction of tax at source during the financial year 1984-85 from income other than "selari8'l":part ii of the first schedule to the bill specifies the rates at which income-tax ( tncludlng surcharge where applicable) is to be deducted at source during the financial year 1984-85 from incomes other than ''salaries'' and retirement annuities under section 80e(9) of the income-tax act the rates specified in this part for deduction of tax at source are the same as those specified in part ii of the first schedule to the finance act, 1983, for the purposes of deduction of tax at source during the financial year 1983-84 rates for deduction of tax at source from "salaries" and retirement annuities computation of ''advance tax" and charging of income-tax in special cases during the financial year,1984-85:part m of the first schedule to the bill specifies the rates at which income-tax (including surcharge) is to be deducted at source from "salaries" and retirement armuities referred to in section 80e(9) of the income-tax act and also the rates at which ''advance tax" is to be paid and income-tax is to be calculated or charged in special cases for the financial year 1984-85 with the exception of the rate schedule applicable to individuals, hindu undivided famllies (other than those with one or more memlers having income exceeding the exemption limit) unregistered firms, etc, the rates of tax applicable to other categories of taxpayers (including companies) are the same as those specified in part i of the first scheclule to the bill for the assessment of incomes uable to tax for the assessment year 1984-85 however, the rate schedule applicable to individuals, hindu undivided familtes (other than those with one or more members having income exceeding the exemption limit), unregistered firms, etc •• has been replaced by a new rate schedule under the new rate schedule the tax rate applicable to the income slab of rs 15,001 - rs 20, 000 has been reduced from 25 per cent to 20 per cent and the tax rate applicable to incomes above rs 1 lakh has been reduced from 60 per cent to 66 per cent the tax rates in the intermediate slabs have als~ been revied uitably the surcharge on income-tax in the case of all non-corporate assessees will continue to be charged at the rate of 12 5 per cenl of such income-tax the surcharge on income-tax in the case of all categories of companies will also continue to be charged at the rate of 5 per cenl of such income-tax companies wlll, however, have tbe option of makidi a deposit with the industrial development bank of india (under a scheme to be notified by the central government) in lieu of payment of the entire amount of such surcharge clause 3 seeks to amend clau8e (so) of section 10 of the income-tax act under the exi8ting provl8ions any subsidy received from or throuah tbe tea board,under a "beme notified by the central government for replacement or replantation of tea bu8bes by an abse wbo carries on tbe business of !p'owing and manufacturidi tea in iddla is exempt from tax under au propoaed amendment, any subsidy received from the tea board under a acbam •• dottned by tbe central goverdidtmt, for rejuvenation or consolidation of areu used for culuyatloll of '- wul alao be exempt from tax this amendment will take effect from 1st april 1985 and wlll accordingly,apply in relation to the assessment year 1985-86 and subsequent years clause 4 seeks to amend sub-section (5) o( section 11 of the income-tax act relating to income from property held under trust for charitable or religious purposes sub-section (5) o( the said section spcclfies the (arms and modes of investing trust funds the proposed amendment seeks to include deposits with the industrial development bank of india as one of the forms and modes of investing or depositing trust funds this amendment will take effect (rom 1st april 1985,and will accordingly apply in relation to the assessment year 1985- 86 and subsequent years clause 5 seeks to amend section 33b of the income-tax act relating to rehablutatlon allowance under the existing provisions, a deduction in respect of rehabilitation allowance is allowed for facllltattng the re-establishment, reconstruction or revival of the business of an industrial undertaking in india which is discontinued because of extensive damage to, or destruction of its building machinery, plant or furniture as a direct result of natural calamities (such as flood, cyclone, earthquake, etc ), riot or civil disturbance, accidental fire or explosion or enemy action under the proposed amendment, no deduction wlll be allowed under this provision in relation to the assessment year commencing on the 1st day of april 1985 or any subsequent assessment year this amendment wol take effect from 1st april 1985 clause 6 seeks to amend section 35 of the income-tax act relating to deduction in respect of expenditure on scientific research under the existing provisions in section 35(2)(ia) the whole o( the capital expenditure incurred by an assessee on scientific research related to the business carried on by him is allowed as a deduction in computing the taxable profits of the business of the year in which such expenditure is incurred sub-clause (a)(i) seeks to provide that the above deduction will not be available in respect of capital expenditure incurred on the acqul8ition of any land after the 29th february 1984 sub-clause (a)(u) seeks to insert an explanation to provide that, for the purposes of this clause, land would include any interest in land and shall be deemed to have been acquired on the date on which the document purporting to transfer the land is registered under the registration act, 1908, and where the possession of any land has been obtained in part performance of a contract of the nature referred to in section 53a of the transfer of property act 1882, on the date on which such possession was obtained sub-clause (b) seeks to amend sub-section (2a) of this section under the existing provisions, a weighted deduction equal to one and one-third times the sum paid by a taxpayer to a scientific research association or universlty or college or other institution or to a publ1c sector company to be used for sclentific research undertaken under a programme approved by the prescribed authority is allowed in computing the taxable profits of the business of the year in which such expenditure is incurred under the proposed amendment, the weighted deduction will not be allowed in respect of such sums paid after the 29th february, 1984 sub-clause (c) seeks to amend sub-section (2b) of this section under the existing provisions a weighted deduction equal to one and one-fourth times the amount of expenditure incurred by a taxpayer on scientific research undertaken under a programme approved by the prescribed authority 1s allowed in computing the taxable profits of the business of the year in which such expenditure is incurred under the proposed amendmedt~ the weighted deduction will not be allowed in respect of such expendlture incurred after the 29th february, 1984 tbese amendments will take effect from 1st april 1984 clause 7 seeks to amend section 35c of the income-tax act relating to agricultural development allowance under the existing provisiods a company or a co-operative society which uses the products of agriculture animal husbandry or dairy or poultry farming as raw material or processes such produots is eligible for a deduction of the !!xpendlture incurred, whether directly or through an approved association or body, in the provision of agricultural inputs and extension services to cultivators, growers or producers of such products under the proposed amendment, no deduction under this provision will be allowed in relation to expenditure incurred after the 29th february, 1984 this amendment will take effect from 1st april, 1984 clause 8 seeks to amend clause (11a) of sub-section (1) of section 36 of the income-tax act under the existing provisions, a weighted deduction equal to one and one-third times the amount of the expenditure incurred on payment of any salary to an employee who is totally blind or suffers from a permanent physical disability is allowed in computing the taxable profits under the proposed amendment, the weighted deduction will not be allowed in respect of salary paid for any period of employment after the 29th day of february, 1984 this amendment wul take effect from 1st april, 1984 clause 9 seeks to amend section 40 of the income-tax act relating to amounts not deductible in the computation of business income under section 40 (c), expenditure incurred by a company on the provision of any remuneration or benefit or amenity to a director or a person who has a substantial interest in the company or to a relative of the director or of such person, and the expenditure or allowance in respect of any assets of the company which are used by such persons for their own purposes or benefit, is not allowable as a deduction in comput ing the taxable profits of the company, to the extent such expenditure or allowance is in the opinion of the income-tax officer, excessive or unreasonable the aggregate of such expenditure and allowance is further subject to an overall cer 'ng limit of rs 72,000 in a year, in respect of anyone director or persoil who has a substantial interest in the company or a relative of the director or such person where such expenditure or allowance relates tu only a part of the year, the monetary celling is the amount calculated at the rate of rs6, 000 per month or part of a month comprised in the period to which the expenditure or allowance relates the proposed amendment seeks to raise the overall monetary celling of rs 72,000 to rs1, 02, 000 and the monthly ceiling of rs 6,000 to rs 8,500 this amendment will take effect on 1st april, 1985, and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 10 seeks to amend section 40a of the income-tax act relating to payments not deductible in certain circumstances sub-clauses ca) and (b) seek to ammd sub-sections (5) and (6) respectively of section 40a section 40a(5) places certain celling limits on the deductible amount of expenditure incurred by a taxpayer oil account of payment of salary to any employee or a former employee or in providing any perquisite, etc, to any su1h employee under this provision, expenditure incurred by an assessee on payment of salary to an employee in respect of the period of his employment in india during the relevant year w1ll not be allowed as deduction in computing the taxable profits of the employer to the extent it exceeds an amount calculated at the rate of rs 5, 000 for each month or part of a month in the case of a persoll who ceases or ceased to be the employee of the taxpayer during the relevant accounting year or any earlier year, the ceiling limit is rs60, 000 per annum further, the aggregate of expmdlture incurred by an assessee in providing any perquisite to an employee and the amount of expmdlture or allowance (such as depreciation allowance) in respect of the assets of the assessee used by the employee for his own purpos or benefit is not allowed as deduction in computing the profits of the business or profession to the extmt it exceeds 20% of the amount of salary paid to the employee or an amount calculated at the rate of rs i, 000 for each month or part th~reof comprised in the period of employment, whichever is less where the assessee haa incurred any expenditure on payment of fees for bm'vlces rendered by a person who, at any time during the 24 months immediately preceding the relevant year, was an employee of the assessee, section 40a(6) provides that such expenditure by way of fees, or where the assessee has als(\ pai any salary to such person during the relevant year t the aggregate expenditure on the payment of buch fees and salary shall not exceed rs60, 000 the proposed amelldmellts to sub-sections (5) and (6) of section 40a seek to raise the monetary limits aforesaid from rs5 000 to rs 7500 per month and the annual celling of rs 60 000 to rs 90 000 these amelldmellts wnl take effect from 1st apru 1985, and wtll accordingly apply in relation to the assessmellt year 1985-86 and subsequent years sub- clause (c) seeks to insert a new sub-section (9) in section 40a the proposed sub-section provides that no dction shall be allowed in the computation of taxable profits in respect of any sum paid by the assessee as an employer towards the setting up of or as contribution to any fund or trust for any purpose except where such sum is paid or contributed (within the limits laid down under the relevant provisions) to a recognised provident fund or an approved gratuity fund or an approved superannuation fund or for the purposes and to the extent required by or under any other law the proposed provision wi11 take effect retrospectively from 1st april, 1980, and w1ll accordingl~ apply in relation to the assessmmt year 1980-81 and subsequmt years clause 11 seeks to insert a new section 44ab in the income-tax act relating to audit of accounts of certain persons carrying on business or profession the proposed provision seeks to make it obligatory for a person carrying on business to get his accounts audited before the "specified date" by an accountant if the total sales turnover or gross receipts in business for the previous year or years exceeds or exceed twenty lakh rupees a person carrying ·on profession wul also have to get his accounts audited before the said date if his gross receipts in profession for the previous year or yars exceeds or exceed ten lalm rupees such persons will also be required to obtain before the specifled date a report of the audit in the prescribed form these requirements will apply only in relation to the accounts for the previous year or years relevant to any assessment year commencing on 1st april, 1985 or any subsequent assessment year in cases where the accounts of a person are requried to be audited by or under any other law it w1ll suffice if the person gets his accounts audited under such other law before the specified date and also obtains before the said date the report of audit in the prescribed form in addition to the report of audit required under such other law the expression "accountant" for the purposes of this provision will have the same meaning as in the explanation below section 288(2) of the income-tax act the expression "specified date" in relation to the accounts of the previous year or years relevant to any assessment year means the date of the expiry of four months from the md of that year or where there is more than one previous year from the md of the previous year which expired last before the commencement of that assessment year or the 30th june of sucb assessment year whichever date falls later the proposed amelldment w111 take effect from 1st aprll, 1985j and will accordingly apply in relation to the assessment year 1985-86 and subsequent years clause 12 seeks to amend sub-section (3) of section 80cc of the income-tax actunder the existing provisions where certain specified categories of asses sees purchase new equity shares out of their income chargeable to tax they are allowed a deduction, in the computation of their total income of an amount equal to 50 per cent of the cost of the shares so purchased where such cost exceeds ra20000 the amount with reference to which the deduction is allowed is limited to rs20, 000 under the proposed amendment no deduction wtll be avauable with refermce to the cost of any shares offered for public subscription after the 29th february, 1984 this ammdment wil1 take effect from 1st april, 1984 clause 13 seeks to omit with effect from 1st april, 1985 section 800 of the income-tax act relating to deduction in respect of medical treatm81t of handicapped dependants the deduction wlll not therefore, be rvallable for the absessmmt year 1985-86 and subsequent assessment years clause 14 seeks to amand section 80e of the income-tax act relating to deduction in respect of paymellt for securing retiremellt annuities udder the existing provisiotul, an indian citlzm who is resident in india and is a partner of a registered flrlll red_lng professional service as r chartered accountant 80ucitor, lawyer, architect, or such other professional service notified by the central government, is entitled, subject to certain conditions, to a deduction, in the computation of his total income, in respect of the amount paid by him as premium under an approved contract for the purpose of securing for him a life annuity in old age under the proposed amendment, no deduction will be allowed under this provision in relation to the amount paid as premium after the 29th february, 1984 this amendment will take effect from 1st april, 1984 clause 15 seeks to amend section sol of the income-tax act relating to deductions in respect of inoome from specified financial assets under the existing provisions, income from investment in specified financial assets (including units of the unlt trust of india) is deducted in computing the taxable income the aggregate amount of the deduction under this provision is limited to rs 7, 000 in addition, a further deduction of an amount up to rs3, 000 is allowed wlder the unlt trust of india act in respect of income from units of the unit trust of india the amendment under sub-clause (a) seeks to include, in the categories of income quaufying for deduction 1dlder section sol, any interest on deposits under any such national deposit scheme as may be framed by the central government and notified by it in this behalf in the official gazette the amendment under sub-clause (b) is consequential to the amendment under o;ub-clause (a) the amendmmt under sub-clause (c) seeks to insert a proviso to section sol to the effect that where the gross total income of the assessee includes any income by way of interest on any deposits under any notified national deposit scheme or any income in respect of units of the unit trust of india, the assessee shan be entitled, in addition to the deduction of rs 7,000 under the main provision, a further deduction of an amount equal to so much of the income from the aforesaid assets as has not been allowed as deduction under the main provision, subject to a maximum of rs3, 000 the proposed amendments will take effect from 1st april, 1985, and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 16 seeks to amend section 80m of the income-tax act relating to deduction in respect of certain inter-corporate dividends under the existing provisions, where the gross total income of a domestic company includes any income by way of dividends from a domestic company, a deduction is allowed in computing its total lnoome of an amount equal to, -(a) the whole of such income, if the dividend income is derived from a domestic company exclusively or almost exclusively engaged in the manufacture of anyone or more of the specified priority articles; an (b) sixty per cent of such income in any other case the proposed amendment seeks to introduce a uniform rate of deduction of sixty per cent for all inter corporato dividends this amendment will take effect from 1st april, 1985, and wdl, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 17 seeks to amend section 80n of the income-tax act relating to deduction in respect of dividend received from certain foreign companies under the existing provisions, an indian company deriving income by way of dividends on shares allotted to it in a foreign company in consideration for the provision of technical "lmow-how" or technical services to such company is entitled to a deduction of the whole of such income by way of dividends in the computation of the taxable income to the extent such income is received in or is brought into india by the taxpayer in accordance with the law regulating payments and dealings in foreign exchange the proposed amendment seeks to restrict this deduction to fifty per cent of such income this amendment wil1 take effect from 1st april, 1985, and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 18 seeks to amend sectlon 800 of the income-tax act relatlng to deductlon in respect of royalty etc, received from certain forelgn sources, under the exlstlng provisions an indlan company deriving lncome by way of royalty, commlbslon, fees or any similar payment received from the government of a forelgn state or a foreign enterprlbe in conslderatlon of the provision of technical "know-how" or technical services is entitled to a deduction of the whole of such income in the comput,don of the taxable lncome, to the extent such income ls received in or brought into india by the company in accordance with the law regulating payments and deallngs in forelgn exchange the proposed amendment seeks to restrict this deduction to 50 per cent of such income thls amendment wtll take effect from 1st april, 1985j and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years, clause 19 seeks to amend sectlon 80u of the income-tax act relating to deduction in the case of totally blind or physically handicapped resident persons under the existing provlslons, a resident lndlvldual who is either totally blind or suffers from a permanent physlcal dlsabulty (other than blindness) whlch has the effect of reduclng substantlally bis capacity for engaging in a gainful employment or occupation is entitled to a deduction up to a sum of rs 10,000 in the computatlon of his taxable inoome sub-clause <a) seeks to secure that in order to qualify for a deduction under this provlslon, the person m t suffer from a permanent physical jisablllty of a type which is speclfled by the central board of direct taxes in rules made in this behalf sub-clause (b) seeks to insert a new sub-section (2) in section bou the new sub-section provides that in making any rules for specifying any dlsablllty for the purposes of section bou the board wlll have to take lnto account the nature of such disablllty and the effect which such dlsabulty ls llkely to have rn the capacity of the person suffering therefrom to engage in gainful employment or occupation the proposed amendment wlll take effect from 1st aprll 198!ltand wlll accordingly, apply in relation to the 88se8sment year 1985-86 and subsequent years clause 20 seeks to amend section 161 of the income-tax act relating to llablllty of representative 88seasee sub-sectton (1) of section 161 provldes that every representatlve assessee as regards the income in respect of which he ls a representatlve asseessee, shall be hable to assessment in his own name in respect of such income and tax shall be levied upon and recovered from him in llke manner and to the same extent as it would be leviable upon and recoverable from the person represented by him the proposed amendment seeks to lnsert a new sub-section (la) in section 161 of the act the new sub-section provides that where any income in respect of which the person mentloned in clause (iv) of sub-sectlon (1) of section 160 is hable as a representative assessee consists of or includes, profits and gains of business tax shall be charged on the whole of the income in respect of which such person is 80 hable at ibe "maxlmum marginal rate" the proposed provision wul however, not apply in cases where such profits and gains are receivable under a trust declared by any person by wul exclusively for the benefit of any relatlve dependent on him for support and malntenanoe and such trust is the obly trust so declared by him for the purposes of the new provlslon the term "maximum marginal rate" shall have the same meaning in ~xp1aoatlon 2 to section 164 of the income-tax act the proposed amendment wul take effect from 1st apru 1985, and wul~accordlnglyl apply in relation to the ansment year 1985-86 and subsequent years clause 21 seeks to amend sectton 164 of the income-tax act relating to charge of tax where share of beneflclarles 18 unjcnown sub-tiectlon (1) of section 164 of the income-tax act provides that where any income in respect of which the persons mentioned in clauses (ill) and (iv) of sub-section (1) of section 160 are uable 88 representative aeseeae8li is not specifically receivable on behalf of or for the beneflt of anyone person or where the individual shares of the persons on whose behalf or for whose benefit such income is receivable are lndetermlnate or unknown, tax shall be char~ed on the relevant income at the maximum marginal rate, the proviso to sub-section (1) of section 164 provides that in the four types of cases specified therein, the relevant income will not be charged to tax at the maximum marginal rate, but tax on such income shall be charged as if it were the total income of an association of persons sub-clause (a) seeks to lnsert a further proviso to sub-section (1) of section 164 of the act the new proviso seeks to provide that where any income in respect of which the per8(ln mentioned in clause (iv) of sub-section (1) of section 160 is liable as a representative assessee oonslsts of, or includes, pre>flts and gains of business, the provisions of the first proviso referred to 10 the· preceding paragraph shall apply only if such profits and gains are receivable under a trust declared by any person by wlll exclusively for the benefit of any relatlve dependent on him for support and maintenance and such trust is the only trust so declared by him sub-clause (b) seeks to insert a proviso to sub-eectlon (2) of section 164 the aforesaid sub-section (2) provides that in the case of inoome derived from property held under trust wholly for charitable or religious purposes or which is in the nature of vohmtary contributions received by the trust or which is of the nature of profits and gains of buslness, tax shall be charged on so much of the income as is not exempt under section 11 or section 12 of the income-tax act as if the income not 80 exempt were the inoome of an association of persons the new provllo seeks to provide that in a case where the whole or any part of the aforesaid income is not exempt under section 11 or section 12 because of the contravention of the provisions contained in clause (c) or clause (d) of section 13(1) of the income-tax act, tax shall be charged on such income or part thereof, as the case may be, at the maximum marginal rate sub-clause (c) seeks to insert two new provisos to sub-section (3) of section 164 of the income-tax act the first of these provisos seeks to carve out an exception to the provisions contained 10 the first proviso to section 164(3) the existing first proviso specifies the cases in wbich the relevant income deriv by a trust in part only for charitable or rellglous purposes is to be charged as if it were the total income of an association of persons, and not at the maximum marglnal rate as laid down in section 164(3) of the act the proposed new proviso seeks to provide that where the relevant lncome consists of, or includes, proflts and gains of business, the provisions of the exlstlng first proviso shall apply only if the lncome is receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him the second of the two new provisos seeks to carve out an exception to the provisions contained in section 164(3) this proviso seeks to secure that in a case where the whole or any part of the relevant income derived from property held under trust in part only for charitable purposes or which is of the nature of voluntary contributions received by the trust or which is of the nature of profits and gains of business shall be charged to tax at the maximum marginal rate in cases where the trust forfeits exemption from tax for contravention of the provl810ns contained in clause (c) or clau8e (d) of sub-section (1) of section 13, and not as if such income were the total income of all assoclatlon of persons these amendments wlll take effect from lst april, 1985, and wlll, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 22 seeks to amend section 193 of the income-tax act relatlng to deduction of tax at source in respect of interest on securltles under the existing provisions, the person responsible for paying any income chargeable under the head ''interest on securities" is required, at the tlme of payment, to deduct ldoome-tax at the tatee in force on the amount of interest payable in respect of interest payable on certain securities specified in the 8ectlon, no tax is required to be deducted at source the proposed amendment seeks to provide that no tax need be deducted from any interest payable to an individual who is resident in india, on debentures issued by a company in which the pub1lc are substantially interested, if such debentures are listed on a recognised stock exchange in india; the interest is paid by the company by an account payee cheque; and the aggregate amount of latereet payable by the company to buch individual does not exceed one thousand rupees this amendment wul take effect from 1s~t~j~un!mse!a 1u9eli184i3&' __________________ _ clause 23 seeks to amend section 194 of the income-tax act relating to deduction of tax at source in respect of dhtldends paid unde~ the existing provisions, the principal officer of an indian company or a company which has made the prescribed arrangements for the declaration and payment of dividends (lncludlng dividends on preference shares) within india is required to deduct lncome-tax from the amount of such dividend at the rates in force the proposed amendment seeks to provide that in the case of a share holder being an individual, resident in india, no tax need be deducted at source from such dividend income where the dlvldend is paid by a company in which the publlc are substantially interested; the aggregate amount of such dividend pald does dot exceed one thousand rupees; and the dividend is paid by the company by an account payee cheque drawn on a bank this amendment wul take effect from 1st june, 1984 clause 24 of the blll seeks to amend section 252 of the income-tax act &lb-clause (a) of this clause seeks to insert a new sub-section (4a) in this section so as to empower the central government to appoint one of the vice-presidents of the appellate tribunal to be the 8en1or vice-president thereof sub-clause (b) seeks to make a consequential amendment in sub-section (5) of this section to provide that the senior vice-president of the appellate tribunal shall also exercise such of the powers and perform such of the functions of the president of the appellate tribunal as may be delegated to him by the president by a general or special order in writing these amendments will take effect from 1st april 1984 clause 25 seeks to amend section 269c of the income-tax act relatlng to immovable property in respect of which proceedings for acquisition may be taken under the exlstlng provisions, the central government is, subject to the fulfilment of oertaln condltlons, empowered to acquire any immovable property having a fair market value exceeding; ds 25, 000 in cases where the declared consideration for the transfer of the property is less than the fair market value of the property on the date of transfer the proposed amendment seeks to raise the aforesaid monetary umtt to rs 50 000 this amendment will take effect from 1st june 1984 clause 26 seeks to amend section 269f of the income-tax act relating to the bearing of objections in respect of proceedings (or the acquisition of immovable property under chapter xxa of the act the proposed amendment is consequential to the amendment of section 269c of the inoome-tax act effected by clause 25 this amendment will take effect from 1st june 1984 clause 27 seeks to amend section 269p of the income-tax act relatlng to the statement to be furnished in respect of transfers of immovable property udder the existing provisions any person presenting a document for tl'ansferring any immovable property for an apparent consideration exceeding dsloooo is required to furnish to the registering officer a statement in tbe prescribed form in duplicate in respect of such transfer the proposed amendment seeks to provide that such statements wlll have to be flied before the registering officers only in cases where the apparent consideration exceeds rs 25, 000 this amendment wlll take effect from 1st june 1984 clawse 28 seeks to insert a new section 269ss in the income-tax act relating to the mode of taking or accepting certain loans and deposits the proposed provision seeks to provide that, after 30th june 1984 no person shall accept ldy"lold or deposit from any other person of ten thousand rupees or more except by account pa,ee cheque or account payee bank draft this requirement will also apply in cases where, on the date of taking or accepting a loan ~r deposit from a person any earlier ioid or deposit taken or accepted from the ame person and rem81nldg unpaid on that date, is ten thousand rupees or more the proposed requirement wul also apply if the aggregate amount of such earlier 101d or deposit and the amouut of loan or deposit proposed to be taken or accepted from that person 18 ten thousand rupees or more tbe proposed requirement will, bo ver, not apply to any loan or depo81t taken or aooepted from or lily 101d or ciepoelt taken from or aooepted by government, any baldng company, poat dice avtng' - ·~:· ·~i~''rt,·, ~ ; ~ • ~l:'l~, (':' i::,"~", :'; ,", 1: '" _ ,,~,", , , " "' " r' ',',; / ,: ::"1' '" '''~:: bank or any co-operative bank; any corporatton established by a central, state or provincial act; or any government company as defined in section 617 of the companies act, 1956 the provisions of the new section will also not apply to any loan or deposit taken, or accepted from, or any loan or deposit taken from, or accepted by, any institution association or body or class of insututions associations or bodies which the central government may, for reasons to be recorded in writing, notify in tbis be_ilalf in the official gazette for the purposes of this provision, the expression ''banking company" will have the meaning assigned to it in clause (a) of tbe explanation to section 40a(8) of the income-tax act the expression oleo-operative bank" will have the meaning assigned to it in part v of the banking regulation act, 1949, and the exprelslon ''loan or deposit" will mean any loan or deposit of money the proposed provision will take effect from 1st aprll, 1984, but as stated earlier, the requll'e1118nt laid down under the proposed section will apply only in relation to loans and deposits taken or accepted after 30th june, 1984 clause 29 seeks to amend section 269t of the income-tax act relating to mode of repayment of certain deposits by banking companies, co-operative banks etc under the proposed amendment, the expression "co-operative bank" is proposed to be defined as having the same meaning as is assigned to it in part v of the banking regulation act, 1949 this amendment wlll take effect from 1st april 1984 clause 30 seeks to insert a new section 271b in the income-tax act relating to failure to get accounts auditedthe proposed provision seeks to provide that if any person falls without reasonable cause, to get his accounts audited in respect of any year or obtain a report of sucb audit as required under new section 44ab (proposed to be inserted in the income-tax act by clause 11 of the bill), the income-tax cl'flcer may impose a penalty equal to one- half per cent of the total sales turnover or gross receipts, as the case may be, in the business, or of the gross receipts in the profession in the relevant year subject to a maximum of rsl, 00, 000 the proposed amendment will take effect from 1st aprll, 1985,and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 31 seeks to insert a new sectlon 276dd in the income-tax act which provides for a penalty for contravention of section 26985 under the proposed new section if any person, without reasonable cause or excuse take, or acoepts any loan or deposit in contravention of the provisions of new section 269ss be shall be punishable wlth imprisonment for two years and shall also be liable to fine equal to the amount of such loan or deposit this amendment will take effect from 1st aprtl, 1984 clause 32 seeks to amend section 281a of the income-tax act relatlng to effect of failure to furnish information in respect of properties held benaml sub-clause (a) seeks to amend sub-section (1) of section 281aunder the existing provisions the real owner of any property held benami or any person acting on his behalf is debarred from instituting any suit in any court to enforce any right in respect of any property held benaml unless the income from such property or the property itself haa been di8cl08ed in any return of income or net wealth by the claimant or a notice in the prescribed form and containing the prescribed particulars in respect of the property has been given by him to the income-tax officer the existing provisions do not lay down any time limit for 8uch disclosure in the return of income or net wealth or for giving a notice in the prescribed form to the income-tax cl'flcer it is proposed to replace the existing option of making a disclosure in the return of income or net wealtb and replace it by a provision for giving notice in the prescribed form within a lpeclfled period hence, under the amended provisions of sub-section (1), the real owner of the property wul be required in all cases to give a notice in the prescribed form containing the prescribed particulars in reapeot of the property within a period of one year from the date of acquisition of the property to the comml •• loner of income-tax &1b-claus8 (b) seeks to insert two new sub-sections in section 281a new sub-section (ia) seeks to covercases where such benaml acquisition of property is made before the introduction of the finance blll the new sub-section accordingly provides that where any such property is acquired by the claimant before 1st march,1984, the requirement of the amended sub-section (1) of section 281a shall be deemed to have been fulfilled lf notice in the prescribed form and containing the prescribed particulars in respect of the property is given by the claimant within a period of one year from that date to the commissioner of income-tax new sub-section (lb) carves out an exception to the provisions contalneclln the amended sub-section (1) and the new sub-sectlo"n (ia) in cases where the value of any suit relating to any immovable property does not exceed rs 50, 000 new sub- sectlon (1b) provides that in such cases the aforesaid provisions shall be deemed to have been fulfilled if, at any time before the suit, notice in the prescribed form and containing the prescribed particulars in respect of the property is given by the claimant to the commis-sioner of income-tax &1b-clause (c) seeks to substitute sub-section (2) of section 281a by a new sub-section the new sub-section provides that the commissioner of income-tax shall, on an applicatlon made in the prescribed manner by the claimant or any person acting on his behalf or claiming under him, and on payment of the prescribed fees, issue for the purposes of a su it a certified copy of any notice given by the claimant under sub-section (1) or sub-section (ia) or sub-section (ib), within 14 days from the receipt of the appllcatlon these amendments take effect from 1st april, 1984 clause 33 of the blll seeks to amend the ninth schedule to the income-tax act this amendment is consequential to the amendment made in section 80m of the income-tax act by clause 16 of the but clause 34 seeks to amend the wealth-tax act, 1957 sub-clause (a)(i)(i) seeks to amend the proviso to clause (iv) of sub-eectlon (1) of section 5 of the act under the existing provisions, the value of one house belonging to the taxpayer is exempt from wealthtax up to one hundred thousand rupees the proposed amendment seeks to raise this llmlt to two hundred tho and rupees sub-clause (a)(i)(2) seeks to wert a new clause (xxva) in sectlon 5(1) of the wealth-tax act to provide exemption from wealth-tax in respect of any deposits under such natlonal deposit scheme as may be framed by the central government and notified by it tn this behalf in the omclal gazette sub-clause (a)(i){3) seeks to insert a new clause (xxvlla) in section 5(1) of the act to include any deposit with the industrial development bank of india in the nst of assets exempt from wealth-tax sub-clause (ahu) seeks to amend sub-section (ta) of section 5 of the act sub-clause (a)(u)(1) seeks to secure that exemption in respect of the value of the deposits under any notlfled natlonal deposit scheme and deposits with the industrial development bank of india together with the value of the other assets speclfled in section 5(ta) of the act wlll not exceed the specified amount sub-clause (a)(u)(2) seeks to raise the limit up to which the value of specified usets is exempt from wealth-tax from one hundred and sixty-five thousand rupees to two hundred and slxty-flve thousand rupees sub-clause (a)(ii)(3) seeks to insert a second proviso to sub-section (ta) of section 5 of the act the proposed provlso seeks to secure that where the assets of the assessee include any units of the unit trust of india or any deposits under any n~lfled national deposit scheme the assessee shall be entitled, tn addition to the exemption provided eder sob-section (ta), a further exemption in respect of the value of the units and the deposits aforesaid in so far as such exemption has not been allowed under sub-sectlon (l),read with sub-sectlon (ta) of section 5, subject to a maxlmum of rs 35, 000 su~clause (a)(ul) seeks to amend sub-section (3) of section 5 of the act the proposed amendment seeks to secure that the value of deposits under any notified national deposit scheme or of any deposits with the industrial development bank of india shall qualify for exemption under seotten 6 of the act onl, if such deposits have been held by the "88ee for a period of at leut six months endtngwlth the relevant valuation dat sub-clause (b) of tms clause seeks to amend section 21a of the act sub-clause (b) (1) seeks to provide that where any property is held under trust for any pubuc purpose of a charitable or religious nature in india, tax shall be leviable upon and recoverable from the trustee or manager in respect of the property held by him under trust at the ''maximu?\,\ marginal rate" if the trust forfeits exemption by reason of any of the following factors, namely:-(i) any part of the trust's property or any income of the trust, including income by way of voluntary contributions is used or applied, directly or indirectly, for the benefit of any person referred to in section 13(3) of the income-tax act, 8 g, the settlor, the trustee, their relatives, etc; or (if) any part of the income of the trust, created on or after lst aprll, 1962, including income by way of voluntary contrlbutlons, enures, directly or tndlrectly, for the benefit of any of the penon referred'to in sectton 13(3) of the income-tax act; or (ii!) any funds of the trust are invested or deposited or any shares in a company are held by the trust in contravention of the investment pattern for trust funds laid down in clause (d) of sub-section (1), read with su~sectlon (5), of section 13 of the income-tax act sub-clause (b)(2) seeks to amend the explanation below the second proviso to this section tbe proposed amendment seeks to provide that uie expression "maximum marginal rate" would mean tbe rate of wealth-tax applicable in relation to the highest slab of wealth in the case of an individual as specified in part i of schedule i to the wealth-tax act these amendment wul take effect from 1st april, 1985"and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent yean clause 35 read with the second schedule seeks to amend the customs tariff aot, 1975,to-(1) raise the rate of basic customs duty (standard) on slag, ash and residues containing metals or metalllc compounds; (u) raise the rate of basic wstoms duty (standard) on certain categories of petroleum ous and preparations, not elsewhere specified; (1ii) raise the rate of basic customs duty (standard) on petroleum jelly and certain mlderal waxes; (iv) raise the rate of basic wstoms duty (standard) on wool, raw and wool tops; (v) raise the rate of basic customs cl1ty (standard) on buttons and button moulds; studs, cufflinks idd press fasteners; slide fasteners; b18llks and parts of such articles; (vi) revise the desorlption of heading no 92 01/13 relating to musical ld8truments,etc clauge 36 seeks to levy up to the 31st march, 1986, awdllary dutles of oustoma on all imported good8 at the rate of 50 per cent of their value clbu8e 37 seeks to laiert an e!p1anatg 1ft su~sect1on (1) of seouon 28 of the cuatoms act providing for the exclusion of the period of stay under a court order in relation to computation of ttnle-llmlt for the service of notice for short levy, ertolleous refund, etc clli18e 38 seeks to add a provl8o to su~sectlon (2) of section 61 of the custidma act enablldc the board to waive the tnterest payable on warehoused goode in public ldter t and udder exceptional ctroumatanom clause 39 seea tid substltute sub-sectlon (2) of section 129 of the cuatoma abt by two dew subaotto under the flnt adleddmedt it is propoeed to provtde that a perboll shall qualify for appoint-iiuiii& a fudlolal member of the customs, exclae and gold (control) appell trlbanallf be bill for at l t ten f8an beld a judicial oface in the territory of liidla or b beed a member of the cmtral legal service and has held a post in grade i of that service or any equivalent or higher post for at least three years a person who has been an advocate for at least ten years wul contlnue to be ellglble for such appointment 88 hitherto for thls purpose, in computlng the period during which such a person has held a judicial office, any period durlng which he has been an advocate or has held the office of a member of a tribunal or any post under the union or state requiring special knowledge of law after he has held any judicial office will be included similarly, in computlng the period during which a person has been an atjvocate of a high court, any period durlng which he has held a judicial office or the offlce of a member of a tribunal or any post under the union or state requiring special knowledge of law after' he became an advocate wllj also be included under the second amendment, it is proposed to provide that a person who has been a member of the indian customs and central excise service, group a and has held the post of collector of customs or central excise or any equivalent or higher post for at least three years wbi qualify for appolnbnent as a technical member in the appellate tribunal provision is also being made for the appointment of a senior vice-president of the appellate tribunal clause 40 seeks to exclude from the jurisdiction of the appellate tribunal, customs cases relating to-(a) goods imported as baggage, (b) sbort·landed goods, (c) payment of drawback clause 41 seeks to ralse the monetary limit of the customs cases to be dectded by single member benches of the appellate tribunal from bs10, 000 to bs 50,000 clause 42 provldes for reduction in the time llmlt for seeking revlslon of the orders of the subordinate authorltles by the board/collector clause 43 seeks to provide for revision by the central government of the types of cases excluded from the jurisdiction of the appellate tribunal under clause 40 of the bul the provlslons are on the lines of the provisions which existed prior to the setting up of the appellate tribunal clause 44 seeks to amend clause (f) of section 2 of the central excises act to specifically include conversion of artificial or synthetic resins and plastic materials into moulding powder in the deflnition of "manufacture" in relation to artificial or synthetic resins and plastic materials covered under item no 15a of the first schedule to the act clause 45 seeks to amend seolion 3 of the central excises act to provide for the levy of duty of excise on excisable goods produced or manufactured by a 100% export oriented unit and sold in india equal to the duties of customs leviable on importation of the uke goods from abroad clause 46 seeks to amend explanation to section 4(4)(d)(u) of the central excises act to provide that in computing the amount of duty of excise deductible from the cum-duty price under any act, the effective amount of duty of excise payable on goods under assessment shall not include the effect ofthe notification providing for set-off or proforma credit of the duty under the relevant act butalso theadditlonal duty leviable under the customs tariff act, 1975, already paid on the raw materials and component parts used in the production or manufacture of such goods clause 47 seeks to exclude from the jurisdiction of the appellate tribunal, central excise cases relaung to -(a) goods lost in transit/storage, (b) goods exported under rebate of duty, (c) goods exported without payment of duty clause 48 eeks to raise the monetary limit of the central excise cases to be decided by single member bencb •• of the appellate trtbudili from ra 10,000 to re 50,000 ~,- '------" ,"',, clause 49 provides for reduction in the time limit for seeking revision of the orders of the subordinate authorities by the board/collector clause 50 seeks to provide for revision by the central government of the types of cases excluded from the jurlsdlctlon of the appellate tribunal under clause 47 of the bul the provisions are on the lines of the provisions whlch existed prior to the setting up of the appellate tribunal clause 51 seeks to amend the first schedule to the central excises act sub-clause (a) of this clause read with the third schedule seeks to amend the first schedule to the central excises act to -(a) omit item nos if, llb, 22d, 23d and 24; (b) amend the description of sub~tem 11(5) of item no4 relating to chewing tobacco to specifical inclme certain tobacco preparations within its scope: (c) amend the de3cription of item no 16 relatlng to tyres to fix the specific rates of duties on ce specified varieties of tyres: (d) amend the description of sub-ltems (1) and (2) of item no e9 relating to magnetic tapes and sound-recorded magnetic tapes to widen the scope of the sub-ttems sub-clause (b) of this clause, read with the fo,trth schedule also seeks to ameod the first schedule to t1 central excises act to broadly align the excise classification in respect of oopper, zinc, aluminium and lead with the corresponding customs classification this amendment will come into force from a date to be notified by the central government clause 52 seeks to levy up to the 31st day of march, 1985, special duties of excise on all excisable at the rate of 10% of the duty leviable under the central excises act, read with any notification for the u being in force issued by the central government in relation to the duties so chargeable, other than a notification providing for set-off or proforma credit of the excise duty or the additional duty leviable under the customs tariff act, 1975, already paid on the raw materials and component parts used in the production or manufacture of such goods clause 53 read with the fifth schedule seeks to amend the first schedule to the addltional nities of excise (goods of special importance) act, 1957 to change or amend the description of-(1) sub-ttem no 11(2) of item no4 relating to cigarettes to revise the rate of duty; (2) sub-ltem no 11(5) of item no4 relating to chewing tobacco to specifically include certain tobacco preparations within its scope; (3) item no 22 relating to man-made fabrics to revise the rate of duty clause 54 seeks to amend section 32 of the unit trust of india act, 1963, relating to income-tax and other taxes sub- clause (a) seeks to omit clause (b) and clause (ba) of sub-section (1) of section 32 of the said act the omission of these two clauses is consequential to the amendments proposed under clause 15 and clause 34 of the blll respectively sub-clause (b) seeks to amend explanation 1 to section 32(1) of the said act the amendments under this sub-clause are consequential to the omission of olause (b) and clause (ba) of section 32(1) of the unit trust of india act under sub-clause (a) of this clause the proposed amendments will take effect from 1st april, 1985,and will, accordingly, apply in relation to the assessment year 1985-86 and subsequent years clause 65 seeks to amend the gold (control) act, 1968 - (a) to raise the monetary limit of the gold control cases to be decided by single member benches of the appllate tribunal from rs 10,000 to ra 50, oof)and (b) to reduce the time limit for seeking revision of the orders of the subordinate authorlties by the administrator/collector from two years to one year financial memorandumclause 24 of the b1ll which seeks to id8ert a new sub-fsectlon (4a) in section 252 of the incometax act, 1961 empowers the central government to appoint one of the vice-presidents of the lncometax a~ellate tribunal to be the senior vice-president thereof as the intention 18 only to convert one of the posts of vice-presidents into that of senior vice-president, the expenditure involved w1ll be to the extent of the difference in the salary of a vice-president and a senior vice-president, which is rs250 per month thus the reblrrlng expenditure on account of this provision would be rs,3, 000 per year 2 clause 39(b) of the but which seeks to insert a new sub-section (4a) in section 129 of the customs act, 1962, empowers the central government to appoint one of the vioe-presidents of the customs, excise and gold (control) appellate tribunal to be the senior vice-president thereof as the intention is only to coovert one of the posts of vice-presidents into that of senior vice-president, the expenditure involved will be to the extent of the difference in the salary of a vice-president and a senior vloe-pre8ident, which 18 r8250 per month thus, the reblrring expenditure on account of this provision would be rs3,oooper year i clau8e 410f the blll relating to the customs act, 1962, clause 48 of the bill relating to the central excises and sait aot, 1944 and clause 55(&) of the bill relating to the gold (control)act, 1968, seek to enhance the powers of the single member benches of the olstoms, excise and gold (cootrol) appellate triwnal as a 8ecpel to this proposal, the machinery of departmental representatives would need to be strengthened for this purpose, the creation of the following posts 18 envisaged the annual recurring expenditure in this regard is as follows: average annual annual expenditure bno post nos expeddtture per post r8 rs 1 2 3 4 5 t 7 chief departmental representative senior departmental representative judlor departmeatal representative personal ass1atant$eoographer upper division clerk lower dtvialon clerk peon/sepoy 1 49,000 49000 4 40,700 1,62800 4 32,200 1,28,800 4 16,700 86,800 4 13,100 52400 4 10,400 41,800 4 7300 29,200 total 5,30,600 4 claules 43 and 50 of the b11i leek to insert two new lections 129dd add 350 in the c act, 1962 and the central exciles and salt act, 1944,respectlvely which invest the ceatral go: with powen of rev1sloll apinst oertaln orders jassed by the collector of customs k\ case may be, the collector of ceotral excise (appeall) it ii proposed to utili ~~ :e:::) o:::::e for exerciling the powerl of revlsim udder the aforeatd new sectlodl as h ry to be mvolved wilen thelle new proytatonl are enacted aad b into· &uti c - do apead1ture ie ljkely opera on 5 the provildou of the an do dot brvolve all)' other expead1tare of a reourrl dature di or dod-l"eourr1ng memorandum regarding delega ted legislationy clause 2(7) of the bill providefl that if a company makes a deposit with the industrial development bank ~ india in accordance with any scheme framed by the central government, the surcharge on income-tax ! payable by the company will be red,;ced to the extent mentioned in the said sub-clause the scheme to be i framed by the central government wul contain details as to the manner of making such deposits, the period : for which such deposits may be maue and other connected matters of detail i ~ clause 15(a) of the bill seeks to insert a new clause (ila) in sub-section (1) of section sol of the incomel tax act, 1961 which seeks to include interest on deposits under such national deposit scheme framed by the t central government as may be notified by it in the official gazette as one of the categories of income ! quallfylng for deductlon under this section clause 19(a) of the bill seeks to provide that the permanent physical disability which would entitle an assessee to get deduction under section 80u of the income-tax act will henceforth be only such permanent physical dlsabillty of a type as may be specified by the central board of direct taxes by rules made in this behalf sub-clause (b) of this clause also provides that in making any rules for speclfylng any disability under this section, the board will take into account the nature of such disability and the effect which such disabillty is likely to have on the capacity of the person subject thereto or suffering therefrom to enpge in a gainful employment or occupation clause 28 of the bm seeks to insert a new section 289ss in the income-tax act whiclt provides that no person shall take or accept any loan or deposit otherwise than by an account payee cheque or account payee bank draft if the amount of such loan or deposit is ten thousand rupees or more the provisions of this section shall not apply to any loan or deposit taken from or accepted by, government, banking company, etc, and such lnstitution, association or body, or class of institutions, associations or bodies which the central government may, for reasons to be recorded in writing, notify in this behalf in the official gazette clause 32 of the b11l seeks to amend section 281a of the income-tax act relatlng to the effect of failure to furnish information in respect of properties held benami by an amendment to sub-section (1) of this section, it is proposed to replace the existing option of making a disclosure in the return of income or net wealth or giving a notice to the income-tax officer before instituting any suit in any court to enforce any right in respect of property held benami by a provision for g1 ving notice within one year of the date of acquisition of the property to the commissioner in the form to be prescribed by rules made by the central board of direct taxes under the act and, containing such particulars to be specified by the board in such rules new sub~'hction (la) proposed to be inse ' in this section provides that the prescrlbed notice containlng the prescribed particulars required to be made unde sub-section (1) aforesaid shall, in respect of any property acquired before 1st march, 1984, be deemed to have fulfllled if such notice containing the particulars is given to the commissioner within a period of one year from t date new sub-section (lb) provides that the aforesaid provisions of sub-section (1) and sub-section (la) shall b deemed to have been fulfuled in respect of any suit relating to any immovable property of a value not exceeding rs 50, 000 if notice in the prescribed form containing prescribed particulars in respect of the property is given b the claimant to the commissioner at any time before the suit the new sub-section (2) to this section empowers commissioner, on an application made by the claimant in the manner prescribed by rules and on payment of the specified in such rules, to furnish a certified copy of any notice given by him under the aforesaid provisions clause 34(a)(i)(2) of the bill seeks to insert a new clall!le (xxva) in section 5(1) of the wealtb-tax act the ne clause (xxva) 1lroposes to provide for exemption in respect of any deposits under such national deposlt scheme a may be framed by the central government and notified by it in this behalf in the official gazette clause 43 of the bill seeks to insert a new section 129dd in the customs act, 1962 this new eectlon seeks invest the central government with powers of revision in respeot of certain orders passed by the collector of custom8 (appeals) under section 12" of the act on an appucation made by the person aggrieved by the order section (3) of this section requires aach application to be made in 8uch form and shall be verifled in suoh mamut as may be specifled by rules made in this behalf by the central government clause 50 of the bill seeks to insert a new section 35ee in the central excles and 8&1t act, 1 m4 th18 d8w section seeks to invost the central government with powers 'of revision in respect of certain orders passed by collector of central excise (appeals) under ectlon 35a or that act on an applicatlon made by the per8dll"'~ by the order sub-seotion (3) of this 8ection requires such application to be made in suoh form and ball be ye in such manner as may be speclfled by rules made in this behalf by the central government the deleptlod of lqialative power under the afore-mentloned provtslona relate to mattera of prooedare or adminiltrative detail or to matters in respect of which it 18 not practicable to make detailed pro'f1lou b, the delepuou of legi8lative power 18 of a aormal oharacter billto give effect to the financial proposals of the central government for the financial year 1984-85 (sb,; pranab mukberjee, minister of finance> | Parliament_bills | 93602caf-eb7e-57f3-9d15-8af6224d9092 |
the finan(~e u'jl, 1m"(as introduced in lok sabha) the finance bill, 1977 billco &oncinue for tile lin tid yellf 1977-78 iiie aistin, races of 'n,olle"w "illl certain modifications and to provide for die concfnltlllct of die provisions relating to auxiliary duties of cltstoms and ucise gild ike distontinu ce of the duty on salt for iiie said year be it enacted by parliament in the twenty-eighth year of the republic of india as follows:-1 (1) this act may be called ihe finance act, 1977 short title and commenceent (2) save as otherwise provided in this act, it shall be 5 deemed to have come into force on the 1st day of april, 1977 incometax 2 the provisions of section 2 of, and the first schedule to, 66 of 1976 the finance act, 1976, shall apply in relation to income-tax for the assessment year or, as the case may be, the flnanclal year commencing on the 1st day of april, 1977, as they apply in 10 relation to income-tax for the assessdlent year or, as the case may be, the financial year commencing on the 1st day of aprll, 1976, with the following modifications, namely:-(a) in socticm 2,-(i) for sub-sectioil (1), ule following sub-section shall 15 be substituted, namely:-"(l) 'subject to the provisions of sub-sections (2) and (4), for the assessment yeai' commencing on lho 1st day of april 1977 income-tax shall be charged at the rates speclfled in part i of the flrst schedule and shall be lncreased,-(a) in the cases to whlch paragraphs a, b, c and d ex that part apply, by a surcharge for purposes of the union; add 5 (b) in the cases to whlch paragraph e ex that part applles, by a surcharge, calculated in each case in the manner provlded therein: prov1ded that where an assessee being a company has made cmrlng the financial year commencing on the 10 1st day ex apru, 1976, any doposit with the industrial development bank of india establlshed under the lndustrlal development bank of indla act, 1964 under the companies 18 of 1964 deposits (surcharge on income-tax) scheme, 1976, then, the surcharge on income-tax payable by the company,-15 (a) in a case where the amount of the deposit so made 1s equal to or exceeds the amount of surcharge on lncome-tax payable by it, shall be nil; and (b) in a case where the amount of the deposit so made falls short of the amount of surcharge on in-20 come-tax payable by lt, shall be reduced by the amount of the depoe it "; (tt) sub-sectlon (3) shall be omitted; (ui) for sub-sectlon (8), the followlng sub-sectlon shall be substltuted, namely:-25 30 18 of 1964 "(8) where an assessee,belng a company, makes, during the financial year commencing on the 1st day of aprll, 1977, any deposit with the industrlal development bank ex india establlshed under the industrial development bank of india act, 1964 under any such scheme as the central government may, by notlficatlon in the official gazette, frame in this behalf, then, the surcharge 'oil income-tax payable by the company for the assessment year commencing on the 1st day of aprll, 1978-35 (i) in a case where the amount of the deposit so made is equal to or exceeds the amount of surcharge on [neome-tax payable by it, shall be nil; and (u) ld a cue where the amount of the deposit so made falls abort of tbe amount of aurcbarge od ldcometax pqable by it, shall be redlaced by the amount of the deposit "i (iv) ld sub-sectlod (9)' ld clause (b), for the figures "1976", the flgure "1977" shall be substltuted, (b) ld the first bchemle, -(i) id part 1,-10 ( 1) for paragraph a , the fo1lowldg paragraph shall be substituted, uame1yi- ", parqrcaph a sub-parqrcapja iin the case of every lddlvldual or hindu undivided famlly or unregistered flrm or other soclatlon of persons or body of 15 individuals, whether idcorporated or dot, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of sectlod 2 of the income-tax act, not being a case to which sub-paragraph n of this paragraph or any other paragraph of this part applles,- 20 ra'es of incoiie-ta(1) where the total income nil; does not exceed ra 8,000 15 per cent of the amount by which the total income exceeds re 8,000, (2) where the total income exceeds ra 8, 000 but does not 25 exceed re 15,000 ra1,050 pill, 18 per cent of the amount by whtch the total income exceeds re15, 000; (3) where the total lncome exceeds ra 15,000 but does not exceed ra20,ooo 30 (4) where the total income exceeds ra 20,000 bit does not exceed re25,ooo re i, 950 plus 25 per cent of the amount by which the total income exceeds ra 20,000, (5) where the total income exceeds re 25, 000 bit does dot exceed rs30,000 ra 3, 200 phls 30 per cent of the amount by which the total ldcome exceeds ra 25, 000, (8) where the total ldcome exceeds ra 30,000 bat does dot exceed ra 50, 000 ra",,700 plus "'0 per cent of the amount by which the total income exceeds ra so,oooi 6 rii 12, 700 plus so per cent of the amount by which the total income exceeds ra 50, 000; (7) where the total ldcome exceeds ra s0, 000 but does ddt exceed ra70,ooo ra 22, 700 plus is per cent of the amount by which the total lncome exceeda ra 70,000; (8) where the totalldcome exceeds ra 70,000 bit doe8 ddt exceed rsl,oo,ooo (i~) where the total ldcome exceeds ral, 00,000 ra ;19, 200 plus 80 per cent of 10 the amount by which the total income exceeda ra 1,00, 000 the amount of income-tax computed in accordance with the precedldc provialona of thla sub-paragraph shall be increased 15 by a surcharge for purpolle8 of the union calculated at the rate of ten per cent of such income-tax sub-p 'graph iiin the calle of every hindu undlvtded family which at any time durlng the prevlous year has at leaat one member whoae 20 total income of the prevlous year relevant to the a8sessment year commencing on the 1st day of april, 1977 exceeds bs8,000,- rates f 'ncoilhainfl; 25 (1) where the totallnoome does not exceed bs 8, 000 (2) where the total income exceeds bs 8, 000 but does not exceed bs 15,000 18 per cent of the amount by which the total income exceeda rs 8,000; 30 (3) where the total income exceeds r8 16, 000 but doea not exceed ra 20, 000 bs 1,260 plus 26 per cent of the amount by whlch the total income exceeds ra16,000; 35 (4) where the total income exceeda ra 20,000 but does not exceed ba 25, 000 bs 2, 510 plus 30 per cent of the amount by which the total income exceeds rs20,ooo; (5) where the total income exceeds bs25,ooo butdoes not exceed bs 30, 000 | bs | 4, | 010 ||------------|--------|---------|| plus | | || 40 | per | cent || of | the | amount || total | income | exceeds || b825,ooo; | | |exceeds b8 30, 000 but does not exceadbs50,ooo 5 (6) where the total income bs 8, 010 plu 60 per cent of the amount by wblch the total income exceeds bs30,000; (7) where the total income 10 exceeds bs 50, 000 but does not exceed bs 70, 000 bs16,010 plus 66 per cent of the amount by which the total income exceeds rs60,000; 15 (8) where the total income exceeds bs 70, 000 rs 27,010 plus 80 per cent of the amount by which the total income exceeds rs70,000 surchll,se on income-tluthe amount of income-tax computed in accordance with the preceding provisions of tbls sub-paragraph shall be increased 20 by a surcharge for purposes of the union calculated at the ralb of ten per cent of such income-tax "i (2) pii'lis,aph e shall be omitted; (3) p"'asraph f shall be re-iettered as p"'iiij'liph e and in parasrapll e as so re-ietterec:l,-25 31 of 1958 (a) the words and figures ", other than the ufe insurance corporation of india established under the life insurance corporatim act, 1968" shall be omitted; 30 (b) for the words figures and letters "after the 31st day of march, 1981, or", the words, figures and letters "after the 31st day of march, 1981 but before the 1st day of april, 1978, or" shall be substituted; 31 (c) for the words, figures and letters "after the 29th day of february 1964,", the words figures and letters "after the 29th day of february, 1984 but before the 1st day of apru 1976, " shall be substituted: (ii) in part m, in sw-para&raph ii of parq",,1t a , for the figures "1977", the flgures "1978" shall be substituted; (iii) in part iv, in rule 9,-(a) for sub-rules (1) and (2), the following sub-niles 5 shall be substituted, namely:-t(l) where the assessee bas, in the previous year relevant to the assessment year commencing on the 1st day of aprll, 1977, any agricultural income and the net result of the computation of the agricultural 10 income of the assessee for anyone or more of the previous years relevant to the assessment years commencing on the 1st day of april, 1974 or the 1st day of april, 1976 or the 1st day of april, 1976, is a loss, then, for the purposes of sub-section (2) 15 of section 2 c4 this act,-(i) the loss so computed for the previous year relevant to the asseslment year commencing on the 1st day of april, 1974, to the extent, if any, such i08s has not been set off against the agrl-20 cultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 1975 or the 1st day of april, 1976, (ii) the loss so computed for the previous year relevant to the assessment year commencing 25 on the 1st day of april, 1976, to the extent, if any, such loss bas not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 1976, add 30 (iii) the l08s so computed for the previous year relevant to the assessment year commencldg on the 1st day of apru, 1976, shall be set off against the agrlcultural income of the assessee for the previous year relevant to the 35 88sessment year commencing on the 1st day of aprll, 1977 erplgjicition - - in this sub-nile and sub-nile (2), the exprersion "section 2 of this act" means section 2 of the finance act 1976, as applied for the pur-40 66 of 1976 poses of this act (2) where the assessee bas in the previous year re1evaot to the assessment year commenclag on the 1st dq of april, 1978 or, if by virtue of any provilon of the income-tax act, income-tax is to be 5 charged in respect of the income of a period other than that previous year in such other period any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the 10 usessment years commenclag on the 1st day of april 1974 or the 1st day of april 1976 or the 1st day of apru, 1976 or the 1st day of april 19'17, ta a loss, then, for tile illrposes of sub-section (7) of section 2 of this act,-16 (i) the los8 so comp,ated for the previous year relevant to the assessment year commenclag or the 18t day of apru, 1974, to the extent, if any, such loss has not been set off ap1nst the agricultural income for the previous year relevant to 20 the asessment year commenc1dg en the 1st day of april, 1976 or the 1st day of apru, 1978 or the 1st day of apru, 1977 (u) the loss 80 computed {or the previous year relevant to the assessment year commenc-25 1ng on the 1st day of april, 1976 to the extent, if any, such loss has not been set off agaidst the agricultural income for the previous year relevant to the asseument year commeaolag on the 18t day of apru, 1978 or the 1st day of apru, 30 18'17, (iii) the loss 80 comp,ated for the previous year relevant to the assessment year oommencing on the 1st day of apru 1978 to the extent, if any luoh loss has not been set off against the agricul-36 tural income for the prevlou year relevant to the ubessment year commencing on the 1st day of april 1977, and (ill) the loss 80 computed for the prevloua year relevant to the assessment year commencl4g 40 on the 1t day of apru, 1977, ahall be set off again8t the agricultural income of the unsee for the previous year relevant to the uaessment year commencq on the 1st day of apru, 1978 or the period aforesald '; (b) for sub-rule (5), the following sub-rule shall be aubstltuted, aamely:-5 20 of 1974 25 of 1975 66 of 1976 10 "(s) notwithstanding anytbjdg oontained in this rule, no ios8 which has not been determined by the mcome-tax officer under the provisions of these rules or the rules contained in part iv of the first schedule to the finance act, 1974, or of the first schedule to the finance act, 19'15, or of the first schedule to the finance act, 19'16, shall be set off under sub-rule (1) or, as the case may be, subrule (2) " i (1) in the case of goods mentioned in the first schedule , a lliary dilly of cato ••• to the customs tariff act, 19'15, (hereinafter referred to as 51 of 1975 the customs tariff act~'or in that schedule as amended from ume to time, there shall be levied and collected as an auxiliary duty of 15 cdstoms an amount equal to twenty per cent of the value of the good_ &8 determined in accordadce with the provisions of section 14 of the customs act, 1962 (hereinafter referred to as the customs 52 of 1962 act) (2) sub-section (1) sball come into force on the 1st day of 20 july,i9'1'1 and cease to have effect after the 31st day of march, 19'18, except as respects things done or om itted to be done before such cess~r, and section 6 of the general clauses act, 189'1, shall 10 of 1897 apply upon such cesser as if the said sub-section had then been repealed by a central act 25 (3) the auxiliary duties of customs referred to in subsection (l) shall be in addition to any duties of customs chargeable on such goods under the customs act, or any other law for the time being in (orce (4) the provisions of the customs act, aud the rules and 30 regulations made thereunder, including those relatlog to refunds and exemptions from duties, shall, as far as may be, apply in relation to tbe levy and collection of the auxiliary duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such 35 goods under tbat act or those rules aod reculatiods, as the case may be aaslliar, dati •• of esci ••• 40 1 of 19 4 (1) in the case of goods mentioned in the first schedule to tho central excises and salt act 1944 (hereinafter referred to a8 the central excisos act), or in that schedule as amended from time to time, there shall be levied and oollected as an auxuillry duty of e ,;cise an amount equal to twenty per cent of the value of the goods as determined lit accordance with the provisions of scction 4 of the central excises act (2) sub-section (1) shall come into force on the 1st day of july, 1977 and cease to have effect after the 31st day of march 1978 except 88 respect" things done or omitted to be done before 10 of 1897 such cesser and section 6 of the general clauses act 1897 shall 5 apply upon such cesser 88 if the said sub-section had then been repealed by a central act (3) the auxulary cuties of excise referred to in subsection (1) shall be in addition to any duties of excise chargeable on such goods under the central excises act, or any other law 10 for the time being in force (4) the provisions of the central excises act and the rules made thereunder, includjug those relating to refudds and exemptions from duties, shall as far 88 may be apply in relation to the levy and collection of the auxiltary duties of excise 15 leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules as the case may be dillcontinuance of alt duty i for the year beginning on the 1st day of april, 1977 no cklty udder the central excises act or the customs tariff act 20 shall be levied in respect of salt manufactured in or imported into, india '!'be object of this short bill is to continue the existing tax structure for the flnancial yf!ar 1971-78 subject to certain modifications in relation to income-tax aad also to continue for that financial year the provisions elulbline companies to make deposits with the industrial development buk of india in lieu of payment of surcbarp on income-tax 2 clause 2 of the b111 deals with income-tax the rates of incometax aad aurcharp which were specified in part m of the first schedule to the flnance act 1976 for the purpose of deduction of tax at source from salaries during the financial year 1976-77 for computidj the "advance tax" payable during that financial year in relation to current incomes aad for certain special purposes are proposed'to be continued for the purpose of assessments for the assessment ye:lr 1977-78 further the same rates are proposed to be continued also for tbe purpose of deduction of tax at source from salaries during the f1nancial year 1977-78 for computing the "advance tax" payable during that financial year on current incomes and also for the said special purposes under the provisions of the finance act 1976 the net agricultural lncome <as computed in accordance with the rules contained in part iv of the first schedule to that act) in the case of individuals wndu undivided families, etc, is taken into account for determlnidj the rates of incometax applicable to their non-agricultural income these provisions are proposed to be continued for the p'ii'poses of determining the rates of income-tax applicable to the non-agrlculturalincome for the assessment year 1977-78, as also for computation of the "advance tax" and cbargldj of income-tax on current incomes in cases where accelerated assessments are required to be made during the financial year 1977-78 the rules relating to computation of net agricultural income are proposed to be modified to secure that the unabsorbed loss in agriculture for the previous year relevant to the assessment year 1976-77 is also set off against the agricultural income for the previous year relevant to the assessment year 1977-78 aad the unabsorbed loss in respect of the previous year relevant to the assessment year 1977-78 is set ou in determinidg the net agricultural income for the purposes of payment of "advance tax" during the financial year 1977-78 the rates for deduction of tax at source during the financial year 1976-77 from incomes other than salaries specified in part n of the first schedule to the finance act 1976 are also proposed to be continued for deduction of tax at source from such incomes duridg the financial year 1977-78 clause 2 of the bill accordingly proposes to apply to the financial year 1977-78 the provisions of section 2 of, and the first schedule to the finance act, 1976 with consequential and other necessary modifications 3 clauses 3, 4 and 5 deal with indirect taxesclause 3 seeks to levy up to 31st day of march, 1978 auxiliary duties of customs on all imported goods at the rate of twenty per cent of their value clause 4 seeks to levy up to 31st day of march, 1978, auxiliary duties of excise on all excisable goods at the rate of twenty per cent of their value clause 5 provides that salt shall be duty free for another year new delli; the 28111 march 1977 am • patel (copy of letter no f 3(9)-b(d)/77 dated the 28th march, 1977 from shrl r m patel, minister m pljuldce, to the 8ecretary-oeneral, lok sabba) the vlce- pre81dent actidg a8 pre8ldent, bavldg been informed of the 8ubject matter of the proposed bul, recommends under article 117(1) and (3) read with article 274(1) of the con8titution of lddla, the ldtrociuction of the f1nance blll, 1977 to the lok sabba and also recommedds to the lot &abba the con8ideration of the bill 2 the blll will be lntroduced in the lok sabba 1mmed1ately after the pre8entation of the budpt on the 28th karch, 1877 financial memoranduma thi bill seek to continue the exllltidg tax stnacture for the fldldclal year 1877-78, ilubject to certain modulcatiod8 in relation to income-tax, the bill, if enacted and broupt 1dto operation, \yould dot lnvol ve any additional expenditure from the conaoudated fudd of india udder bub-section (8) of section 2 of the fid8llce act, 1976, as proposed to be substituted and applied by clause 2 of the bill, the central government is being empowered to frame, by notification in the official gazette, a scheme to enable companies to make, during the fid8llcial year commencing on the 1st day of april, 1977, in lieu of payment of surcharge on income-tax, deposits with the industrial development bank of india the scbeme will contain details as to the manner of making sucb depomts, the periods for which sucb deposits may be made and otber connected matters 2 the delegation of legislative power under the aforementioned provision relates to matters of procedure or administrative detail bence, the delegation of legislative power is of a normal cbaracter billto continue for the financial year 1977-78 the existing rates of income-tax with certain modifications and to provide for the continuance of the provialona relating to auxiuary duties of customs and excise and the discontinuance of the duty on salt for the said year (9sri h m petel, minister of f ") | Parliament_bills | b0f18868-dc60-57a6-a367-d4fddfd93dd3 |
bill no 30 of 2015 the insurance (amendment) bill, 2015 byshri sushil kumar singh, mp a billfurther to amend the insurance act, 1938be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (i) this act may be called the insurance (amendment) act, 2015short title and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appoint4 of 19385amendment of section 22 in section 2 of the insurance act, 1938 (hereinafter referred to as the principal act),sub-section (7a) shall be re-numbered as sub-section (7b) and before sub-section (7b) as so re-numbered, the following sub-section shall be inserted, namely:—"(7a) "grievance redressal authority" means the grievance redressal authority established under section 101d"3 after part iva, of the principal act, the following part shall be inserted, namely:—insertion of new part ivb "part ivb grievance redressal mechanism5101d (1) every insurer shall set up an in-house grievance redressal mechanism in such manner, as may be prescribed, for disposal of policy related complaintsin-house grievance redressal mechanism(2) the complaint filed through in-house grievance redressal mechanism shall bedisposed of within a period of thirty days of its receipt10(3) where a complainant is not satisfied with the decision made through in-house grievance redressal mechanism, he may approach the grievance redressal authority for resolution of his dispute within thirty days of the date of such decision101e (1) with effect from such date as the central government may, by notification in the official gazette, appoint, there shall be established an authority to be known as the grievance redressal authority for redressal of policy related grievancesestablishment of grievance redressal authority15(2) the head office of the authority shall be at such place as the central government may, by notification in the official gazette, specify101f the grievance redressal authority shall consist of—(a) a chairperson, who is, or has been, a judge of a high court; andcomposition of the grievance redressal authority(b) two members, having proven experience and expertise in insurance industry for not less than fifteen years, to be appointed by the central government20101g the chairperson and members of the grievance redressal authority shall hold office for a term of three years from the date of their appointment and shall be eligible for re-appointment:tenure of office of chairperson and members25provided that no person shall hold office as a chairperson or a member, as the case may be, after he has attained the age of sixty-five years101h (1) the central government shall remove from office the, chairperson or any member of the grievance redressal authority, who,—(a) is, or at any time has been, adjudged as an insolvent; orremoval of chairperson or a member of the grievance redressal authority30(b) has become physically or mentally incapable of acting as a chairperson or a member; or(c) has been convicted of any offence which, in the opinion of the central government, involves moral turpitude; or(d) has acquired such financial or other interest as is likely to prejudicially affect his functions; or35(e) has so abused his position as to render his continuation in office detrimental to the public interest (2) the chairperson or a member of the grievance redressal authority shall not be removed under clauses (d) or (e) of sub-section (1) unless he has been given a reasonable opportunity of being heard in the matter40(3) the central government may, by rules, regulate the procedure for the investigation of misbehaviour or incapacity of the chairperson or a member101-i the salaries and allowances payable to and other terms and conditions of service of the chairperson and members of the grievance redressal authority shall be such as may be prescribedsalary and allowances payable to chairperson and members5101j notwithstanding anything in this act or any other law for the time being in force,the grievance redressal authority shall perform the following functions, namely:—functions of the grievance redressal authority(i) resolution of disputes between a policy holder and an insurer in respect of thefollowing matters,—(a) any partial or total repudiation of claims by an insurer including delayin settlement of claims;(b) premium paid or payable in terms of policy;10(c) non-issue of any policy document to policy holder after receipt ofpremium: and(d) legal construction of the policies in so far as such dispute relate toclaim (ii) resolution of disputes between insurer and intermediaries;15(iii) resolution of disputes between the assignees of a policy as to priority ofassignment: and(iv) disposal of complaints on such other matters as the grievance redressalauthority may deem appropriate for the purposes of this act205 of 1908101k the grievance redressal authority shall have, for the purpose of dischargingits functions under this act, the same powers as are vested in a civil court under the code of civil procedure, 1908, while trying a suit, in respect of the following matters, namely:—powers of grievance redressal authority(a) summoning and enforcing the attendance of any person and examining himon oath;25(b) requiring the discovery and production of any document; (c) receiving evidence on affidavits; (d) requisitioning any public record or copy thereof from any office;(e) issuing commissions for examination of witnesses or document; or (f) any other matter which may be prescribed30complaint against insurer101l (1) any person, who has a grievance against an insurer, may himself orthrough his legal heir make a complaint in writing to the grievance redressal authority in such manner as may be prescribed(2) the grievance redressal authority shall dispose of the complaint within a period of ninety days of its receiptappeal35101m any person, aggrieved by the decision of the grievance redressal authority,may, within sixty days from the date of receipt of such decision, prefer an appeal to the high court'' statement of objects and reasonsto deal with the complaints of the policy holders, the existing system of ombudsman under the redressal of public grievances rules, 1998, has not been found satisfactory the remedy under the consumer protection act, 1986 has also not proved to be effective as a large number of cases are still pending therefore, a grievance redressal authority is required to be established to deal with and resolve the disputes between the insured and the insurer; between the insurer and the intermediaries and between insurer and insurerhence this billnew delhi;sushil kumar singhnovember 25, 2014 financial memorandumclause 2 of the bill provides for establishment of a grievance redressal authority by the central government it also provides for payment of salaries and allowances to the chairperson and members of the grievance redressal authoritythe bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees one hundred crore will be involved per annuma non-recurring expenditure of about rupees fifty crore is also likely to be involved memorandum regarding delegated legislationclause 2 of the bill seeks to insert, inter alia, sections 101d, 101h and 101k in the insurance act, 1938 proposed section 101d provides for setting up of an in-house grievance redressal mechanism by every insurer in such manner, as may be prescribed proposed section 101h provides that the central government, may, by rules regulate the procedure for investigation of misbehavior or incapacity of the chairperson or a member proposed section 101k provides that the grievance redressal authority, for the purpose of discharging its functions, shall have the same powers as are vested in the civil court in respect of matters like summoning and enforcing of attendance of any person, etc and such other matters as may be prescribed by rules made under the insurance act, 1938the matters in respect of which rules may be made are generally matters of administrative detail and procedure and it is not possible to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character annexure extract from the insurance act, 1938no 4 of 1938 definitions2 in this act, unless there is anything repugnant in the subject or context—(1) "actuary" means an actuary possessing such qualifications as may be specified by the regulations made by the authority; (7a) "indian insurance company" means any insurer being a company,—(a) which is formed and registered under the companies act, 1956 (1 of1956);(b) in which the aggregate holdings of equity shares by a foreign company, either by itself or through its subsidiary companies or its nominees, do not exceed twenty-six per cent paid-up equity capital of such indian insurance company;(c) whose sole purpose is to carry on life insurance business or general insurance business or re-insurance businessexplanation—for the purpose of this clause, the expression "foreign company"shall have the meaning assigned to it under clause (23a) of section 2 of the income-tax act, 1961 (43 of 1961); ———— a billfurther to amend the insurance act, 1938————(shri sushil kumar singh, mp) | Parliament_bills | b710812c-d0bd-5243-81aa-a9ee14dc56e8 |
bill no 205 of 2017 the payment of gratuity (amendment) bill, 2017 a billfurther to amend the payment of gratuity act, 1972be it enacted by parliament in the sixty-eighth year of the republic of india as follows:—1 (1) this act may be called the payment of gratuity (amendment) act, 2017short title and commencement(2) it shall come into force on such date as the central government may, bynotification in the official gazette, appoint539 of 1972amendment of section 22 in the payment of gratuity act, 1972 (hereinafter referred to as the principal act),in section 2, for clause (k), the following clause shall be substituted, namely:—'(k) "notification" means a notification published in the official gazette and theexpression "notified" shall be construed accordingly;'10amendment of section 2a3 in section 2a of the principal act, in sub-section (2), in the explanation, inclause (iv), for the words "twelve weeks", the words "such period as may be notified by the central government from time to time" shall be substitutedamendment of section 4154 in section 4 of the principal act, in sub-section (3), for the words "ten lakh rupees",the words "such amount as may be notified by the central government from time to time" shall be substituted statement of objects and reasonsthe payment of gratuity act, 1972 (the act) was enacted to provide for a scheme for the payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments who have rendered a minimum five years of continuous service with the establishment employing ten or more persons the calculation of gratuity amount is based on a formula, which is fifteen days of wages for each year of completed service, subject to a ceiling the present ceiling, as provided under section 4 of the act is rupees ten lakhs which was fixed in the year 20102 the period of twelve weeks of maximum maternity leave presently provided in section 2a of the act for the purpose of calculating continuous service under the act is on the basis of period of maximum maternity leave as provided in the maternity benefit act, 1961 the maximum maternity leave under the maternity benefit act, 1961 has been enhanced from twelve weeks to twenty-six weeks by the maternity benefit (amendment) act, 2017 it is therefore proposed to empower the central government to enhance the period of existing twelve weeks to such period as may be notified by it3 the provisions contained in the central civil services (pension) rules, 1972 for central government employees with regard to gratuity are similar to the provisions contained in the act after implementation of the 7th central pay commission, the ceiling of gratuity for central government employees has been enhanced from rupees ten lakhs to rupees twenty lakhs in the past, the ceiling amount of gratuity under the act has followed the central pay commission recommendations therefore, considering the inflation and wage increase even in case of employees engaged in private and public sector, the entitlement of gratuity is also required to be revised for employees who are covered under the act it has also been proposed to empower the central government to notify the ceiling proposed, instead of amending the said act, so that the limit can be revised from time to time keeping in view the increase in wage and inflation, and future pay commissions4 the payment of gratuity (amendment) bill, 2017, inter alia, proposes to amend—(a) section 2a of the act so as to empower the central government to notify the period of maternity leave in case of female employee as deemed to be in continuous service in place of existing twelve weeks;(b) section 4 of the act to substitute the words "ten lakh rupees" with the words"such amount as may be notified by the central government from time to time" 5 the bill seeks to achieve the above objectsnew delhi;santosh kumar gangwardated, the 23rd october, 2017 memorandum regarding delegated legislationclause 3 of the bill seeks to amend the provision relating to calculation of "continuous service" for the purpose of gratuity in case of a female employee who has been on maternity leave it empowers the central government to notify the period of paid maternity leave for the purposes of counting of "continuous service" under the payment of gratuity act, 1972 by notification in the official gazette, from time to time2 clause 4 of the bill seeks to amend sub-section (3) of section 4 of the act to substitute the words "ten lakh rupees" with "such amount as may be notified by the central government from time to time" which empowers the central government to notify the maximum amount of gratuity admissible under the act by notification in the official gazette from time to time3 the matters in respect of which notification may be issued by the central government are matters of procedure or administrative details and it is not practicable to provide for this in the bill itself the delegation of legislation is, therefore, of a normal character annexure extracts from the payment of gratuity act, 1972 (39 of 1972) definitions2 in this act, unless the context otherwise requires,— (k) "notification" means a notification published in the official gazettee; 2a for the purposes of this act,—continuous service (2) where an employee (not being an employee employed in a seasonal establishment)is not in continuous service within the meaning of clause (1), for any period of one year or six months, he shall be deemed to be in continuous service under the employer— explanation—for the purposes of clause (2), the number of days on which an employee has actually worked under an employer shall include the days on which—20 of 1946 14 of 1947(i) he has been laid-off under an agreement or as permitted by standing orders made under the industrial employment (standing orders) act, 1946, or under the industrial disputes act, 1947, or under any other law applicable to the establishment;(ii) he has been on leave with full wages, earned in the previous year; (iii) he has been absent due to temporary disablement caused by accident arising out of and in the course of his employment; and(iv) in the case of a female, she has been on maternity leave; so, however, that the total period of such maternity leave does not exceed twelve weeks 4 (1) payment of gratuity(3) the amount of gratuity payable to an employee shall not exceed ten lakh rupees lok sabha———— a billfurther to amend the payment of gratuity act, 1972————(shri santosh kumar gangwar, minister of state for labour and employment)gmgipmrnd—2619ls—02-12-2017 | Parliament_bills | 249a932e-6ee3-5f04-90d5-d2d2ae8bdb7f |
bill no 119 of 2015 the appropriation acts (repeal) bill, 2015 a billto repeal appropriation acts [including appropriation (railways) acts]be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title1 this act may be called the appropriation acts (repeal) act, 2015 2 the enactments specified in the schedule are hereby repealed to the extent mentionedin the fourth column thereofrepeal of appropriation acts [including appropriation (railways) acts]savingsand this act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;nor shall this affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;5nor shall the repeal by this act of any enactment revive or restore any jurisdiction, office, liability, right, title, privilege, restriction, exemption, practice, procedure or other matter or thing not now existing or in force;10nor shall the repeal of the enactments by this act affect the audit, examination, accounting, investigation, inquiry or any other action taken or to be taken in relation thereto by any authority and such audit, examination, accounting, investigation, inquiry or action could be taken, and, or continued as if the said enactments are not repealed by this actthe schedule(see section 2)yearnoshort titleextent of repeal12341950xxiiithe appropriation (railways) act, 1950the whole1950xxivthe appropriation act, 1950the whole1950xxxixthe appropriation (no 2) act, 1950the whole1950lxthe appropriation (no 3) act, 1950the whole1950lxxviithe appropriation (railways) no 2 act, 1950the whole1950lxxixthe appropriation (no 4) act, 1950the whole1951vithe appropriation (railways) act, 1951the whole1951viithe appropriation act, 1951the whole1951viiithe appropriation (railways) no 2 act, 1951the whole1951xiithe appropriation (vote on account) act, 1951the whole1951xivthe appropriation (railways) no 3 act, 1951the whole1951xvthe appropriation (no2 ) act, 1951the whole1951lviithe punjab appropriation act, 1951the whole1951lviiithe appropriation (railways) no 4 act, 1951the whole1951lx the appropriation (no 3) act, 1951the whole195213the appropriation act, 1952the whole195214the punjab appropriation act, 1952the whole195215the appropriation (railways) act, 1952the whole195216the punjab appropriation (vote on account) act, 1952the whole195221the appropriation (railways) vote on account act, 1952the whole195228the appropriation (vote on account) act, 1952the whole195243the appropriation (railways) no 2 act, 1952the whole195244the appropriation (no 2) act, 1952the whole195280the appropriation (no 3) act, 1952the whole19531the appropriation act, 1953the whole19534the appropriation (vote on account) act, 1953the whole19535the appropriation (railways) act, 1953the whole19536the appropriation (railways) no 2 act, 1953the whole19537the patiala and east punjab states union appropriationthe wholeact, 195319538the patiala and east punjab states union appropriationthe whole(vote on account) act, 195319539the appropriation (no 2) act, 1953the whole195313the appropriation (no 3) act, 1953the whole195317the patiala and east punjab states union appropriationthe whole(no 2) act, 1953195333the appropriation (no 4) act, 1953| 1 | 2 | 3 | 4 ||-------------------|-----|--------------------------------------------------------|-----------|| 1953 | 50 | the appropriation (no 5) act, 1953 | the whole || 1953 | 51 | the patiala and east punjab states union appropriation | the whole || (no 3) act, 1953 | | | || 1954 | 5 | the appropriation act, 1954 | the whole || 1954 | 6 | the appropriation (railways) act, 1954 | the whole || 1954 | 8 | the appropriation (vote on account) act, 1954 | the whole || 1954 | 11 | the appropriation (railways) no2 act, 1954 | the whole || 1954 | 16 | the appropriation (no 2) act, 1954 | the whole || 1954 | 40 | the appropriation (no 3) act, 1954 | the whole || 1954 | 47 | the appropriation (no 4) act, 1954 | the whole || 1954 | 56 | the andhra appropriation act, 1954 | the whole || 1955 | 3 | the andhra appropriation act, 1955 | the whole || 1955 | 4 | the andhra appropriation (vote on account) act, 1955 | the whole || 1955 | 5 | the appropriation (railways) act, 1955 | the whole || 1955 | 6 | the appropriation (railways) no 2 act, 1955 | the whole || 1955 | 7 | the appropriation act, 1955 | the whole || 1955 | 8 | the appropriation (vote on account) act, 1955 | the whole || 1955 | 14 | the appropriation (no 2) act, 1955 | the whole || 1955 | 38 | the appropriation (no 3) act, 1955 | the whole || 1955 | 46 | the appropriation (no 4) act, 1955 | the whole || 1955 | 47 | the appropriation (no 5) act, 1955 | the whole || 1956 | 5 | the appropriation act, 1956 | the whole || 1956 | 11 | the appropriation (vote on account) act, 1956 | the whole || 1956 | 12 | the appropriation (railways) act, 1956 | the whole || 1956 | 13 | the appropriation (railways) no 2 act, 1956 | the whole || 1956 | 14 | the appropriation (railways) no 3 act, 1956 | the whole || 1956 | 15 | the appropriation (railways) no 4 act, 1956 | the whole || 1956 | 16 | the appropriation (railways) no 5 act, 1956 | the whole || 1956 | 19 | the appropriation (no 2) act, 1956 | the whole || 1956 | 20 | the travancore-cochin appropriation (vote on account) | the whole || act, 1956 | | | || 1956 | 23 | the travancore-cochin appropriation act, 1956 | the whole || 1956 | 43 | the appropriation (no 3) act, 1956 | the whole || 1956 | 44 | the appropriation (no 4) act, 1956 | the whole || 1956 | 46 | the travancore-cochin appropriation (no2) act, 1956 | the whole || 1956 | 83 | the appropriation (railways) no 6 act, 1956 | the whole || 1956 | 84 | the appropriation (railways) no 7 act, 1956 | the whole || 1956 | 85 | the appropriation (no 5) act, 1956 | the whole || 1957 | 1 | the appropriation act, 1957 | the whole || 1957 | 2 | the appropriation (no 2) act, 1957 | the whole || 1957 | 3 | the appropriation (vote on account) act, 1957 | the whole || 1957 | 4 | the kerala appropriation act, 1957 | the whole || 1957 | 6 | the appropriation (railways) act, 1957 | the whole || 1957 | 8 | the kerala appropriation (vote on account) act, 1957 | the whole || 1957 | 9 | the appropriation (railways) vote on account act, 1957 | the whole || 1957 | 15 | the appropriation (no 3) act, 1957 | the whole || 1957 | 22 | the appropriation (railways) no 2 act, 1957 | the whole || 1957 | 24 | the appropriation (no 4) act, 1957 | the whole || 1957 | 56 | the appropriation (no 5) act, 1957 | the whole || 1958 | 4 | the appropriation act, 1958 | the whole || 1958 | 6 | the appropriation (railways) act, 1958 | the whole || 1958 | 8 | the appropriation (vote on account) act, 1958 | the whole || 1958 | 10 | the appropriation (railways) no 2 act, 1958 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 1958 | 12 | the appropriation (no 2) act, 1958 | the whole || 1958 | 14 | the appropriation (no 3) act, 1958 | the whole || 1958 | 23 | the appropriation (railways) no 3 act, 1958 | the whole || 1958 | 40 | the appropriation (no 4) act, 1958 | the whole || 1958 | 49 | the appropriation (railways) no 4 act, 1958 | the whole || 1958 | 50 | the appropriation (railways) no 5 act, 1958 | the whole || 1958 | 51 | the appropriation (no 5) act, 1958 | the whole || 1959 | 2 | the appropriation act, 1959 | the whole || 1959 | 5 | the appropriation (railways) act, 1959 | the whole || 1959 | 6 | the appropriation (railways) no 2 act, 1959 | the whole || 1959 | 7 | the appropriation (vote on account) act, 1959 | the whole || 1959 | 11 | the appropriation (no 2) act, 1959 | the whole || 1959 | 18 | the appropriation (no 3) act, 1959 | the whole || 1959 | 19 | the appropriation (railways) no 3 act, 1959 | the whole || 1959 | 34 | the appropriation (no 4) act, 1959 | the whole || 1959 | 35 | the appropriation (no 5) act, 1959 | the whole || 1959 | 36 | the appropriation (no 6) act, 1959 | the whole || 1959 | 39 | the kerala appropriation act, 1959 | the whole || 1959 | 40 | the appropriation (no 7) act, 1959 | the whole || 1959 | 53 | the kerala appropriation (no2) act, 1959 | the whole || 1959 | 55 | the appropriation (no 8) act, 1959 | the whole || 1960 | 3 | the appropriation act, 1960 | the whole || 1960 | 7 | the appropriation (railways) act, 1960 | the whole || 1960 | 8 | the appropriation (railways) no 2 act, 1960 | the whole || 1960 | 9 | the appropriation (vote on account) act, 1960 | the whole || 1960 | 12 | the appropriation (no 2) act, 1960 | the whole || 1960 | 15 | the appropriation (railways) no 3 act, 1960 | the whole || 1960 | 29 | the appropriation (railways) no 4 act, 1960 | the whole || 1960 | 30 | the appropriation (no 3) act, 1960 | the whole || 1960 | 36 | the appropriation (no 4) act, 1960 | the whole || 1960 | 49 | the appropriation (railways) no 5 act, 1960 | the whole || 1960 | 50 | the appropriation (no 5) act, 1960 | the whole || 1961 | 2 | the appropriation act, 1961 | the whole || 1961 | 3 | the orissa appropriation act, 1961 | the whole || 1961 | 5 | the appropriation (railways) act, 1961 | the whole || 1961 | 6 | the appropriation (railways) no 2 act, 1961 | the whole || 1961 | 9 | the appropriation (vote on account) act, 1961 | the whole || 1961 | 10 | the orissa appropriation (vote on account) act, 1961 | the whole || 1961 | 12 | the appropriation (no 2) act, 1961 | the whole || 1961 | 18 | the orissa appropriation (no 2) act, 1961 | the whole || 1961 | 20 | the appropriation (no 3) act, 1961 | the whole || 1961 | 22 | the appropriation (railways) no 3 act, 1961 | the whole || 1961 | 37 | the appropriation (no 4) act, 1961 | the whole || 1961 | 54 | the appropriation (railways) no 4 act, 1961 | the whole || 1961 | 57 | the appropriation (no 5) act, 1961 | the whole || 1962 | 2 | the appropriation act, 1962 | the whole || 1962 | 4 | the appropriation (railways) act, 1962 | the whole || 1962 | 5 | the appropriation (vote on account) act, 1962 | the whole || 1962 | 12 | the appropriation (railways) vote on account act, 1962 | the whole || 1962 | 18 | the appropriation (railways) no 2 act, 1962 | the whole || 1962 | 19 | the appropriation (no 2) act, 1962 | the whole || 1962 | 22 | the appropriation (no 3) act, 1962 | the whole || 1962 | 23 | the appropriation (railways) no 3 act, 1962 | the whole || 1 | 2 | 3 | 4 ||------|-----|------------------------------------------------------|-----------|| 1962 | 28 | the appropriation (no 4) act, 1962 | the whole || 1962 | 29 | the appropriation (railways) no 4 act, 1962 | the whole || 1962 | 40 | the appropriation (railways) no 5 act, 1962 | the whole || 1962 | 41 | the appropriation (no 5) act, 1962 | the whole || 1963 | 5 | the appropriation (railways) act, 1963 | the whole || 1963 | 6 | the appropriation (railways) no 2 act, 1963 | the whole || 1963 | 7 | the appropriation act, 1963 | the whole || 1963 | 9 | the appropriation (vote on account) act, 1963 | the whole || 1963 | 12 | the appropriation (no 2) act, 1963 | the whole || 1963 | 16 | the appropriation (railways) no 3 act, 1963 | the whole || 1963 | 17 | the appropriation (railways) no 4 act, 1963 | the whole || 1963 | 18 | the appropriation (no 3) act, 1963 | the whole || 1963 | 25 | the appropriation (no 4) act, 1963 | the whole || 1963 | 31 | the appropriation (railways) no 5 act, 1963 | the whole || 1963 | 44 | the appropriation (no 5) act, 1963 | the whole || 1963 | 46 | the appropriation (railways) no 6 act, 1963 | the whole || 1964 | 1 | the appropriation (railways) act, 1964 | the whole || 1964 | 2 | the appropriation (vote on account) act, 1964 | the whole || 1964 | 3 | the appropriation act, 1964 | the whole || 1964 | 4 | the appropriation (railways) no 2 act, 1964 | the whole || 1964 | 6 | the appropriation (no 2) act, 1964 | the whole || 1964 | 8 | the appropriation (no 3) act, 1964 | the whole || 1964 | 22 | the appropriation (no 4) act, 1964 | the whole || 1964 | 29 | the appropriation (no 5) act, 1964 | the whole || 1964 | 39 | the appropriation (no 6) act, 1964 | the whole || 1964 | 42 | the kerala appropriation act, 1964 | the whole || 1964 | 50 | the appropriation (railways) no 3 act, 1964 | the whole || 1965 | 2 | the appropriation act, 1965 | the whole || 1965 | 3 | the appropriation (railways) act, 1965 | the whole || 1965 | 4 | the appropriation (railways) no 2 act, 1965 | the whole || 1965 | 5 | the appropriation (vote on account) act, 1965 | the whole || 1965 | 7 | the kerala appropriation act, 1965 | the whole || 1965 | 8 | the kerala appropriation (vote on account) act, 1965 | the whole || 1965 | 11 | the appropriation (no 2) act, 1965 | the whole || 1965 | 13 | the kerala appropriation (no 2) act, 1965 | the whole || 1965 | 24 | the kerala appropriation (no 3) act, 1965 | the whole || 1965 | 25 | the kerala appropriation (no 4) act, 1965 | the whole || 1965 | 26 | the appropriation (no 3) act, 1965 | the whole || 1965 | 27 | the appropriation (no 4) act, 1965 | the whole || 1965 | 28 | the appropriation (railways) no 3 act, 1965 | the whole || 1965 | 29 | the appropriation (railways) no 4 act, 1965 | the whole || 1965 | 37 | the appropriation (no 5) act, 1965 | the whole || 1965 | 43 | the kerala appropriation (no 5) act, 1965 | the whole || 1966 | 5 | the appropriation (vote on account) act, 1966 | the whole || 1966 | 6 | the appropriation act, 1966 | the whole || 1966 | 7 | the appropriation (railways) act, 1966 | the whole || 1966 | 8 | the appropriation (railways) no 2 act, 1966 | the whole || 1966 | 10 | the kerala appropriation act, 1966 | the whole || 1966 | 11 | the kerala appropriation (vote on account) act, 1966 | the whole || 1966 | 12 | the appropriation (no 2) act, 1966 | the whole || 1966 | 14 | the kerala appropriation (no 2) act, 1966 | the whole || 1966 | 27 | the appropriation (no 3) act, 1966 | the whole || 1966 | 39 | the kerala appropriation (no 3) act, 1966 | the whole || 1 | 2 | 3 | 4 ||-----------------------------|-----|-------------------------------------------------------------------|-----------|| 1966 | 40 | the kerala appropriation (no 4) act, 1966 | the whole || 1966 | 41 | the kerala appropriation (no 5) act, 1966 | the whole || 1966 | 42 | the appropriation (railways) no 3 act, 1966 | the whole || 1966 | 43 | the appropriation (railways) no 4 act, 1966 | the whole || 1966 | 45 | the appropriation (no 4) act, 1966 | the whole || 1966 | 46 | the appropriation (no 5) act, 1966 | the whole || 1967 | 1 | the appropriation act, 1967 | the whole || 1967 | 2 | the appropriation (vote on account) act, 1967 | the whole || 1967 | 3 | the appropriation (railways) act, 1967 | the whole || 1967 | 4 | the appropriation (railways) vote on account act, 1967 | the whole || 1967 | 5 | the goa, daman and diu appropriation act, 1967 | the whole || 1967 | 6 | the goa, daman and diu appropriation | the whole || (vote on account) act, 1967 | | | || 1967 | 7 | the rajasthan appropriation act, 1967 | the whole || 1967 | 8 | the rajasthan appropriation (vote on account) act, 1967 the whole | || 1967 | 18 | the appropriation (railways) no 2 act, 1967 | the whole || 1967 | 19 | the appropriation (no 2) act, 1967 | the whole || 1967 | 23 | the appropriation (railways) no 3 act, 1967 | the whole || 1967 | 32 | the appropriation (no 3) act, 1967 | the whole || 1967 | 33 | the appropriation (no 4) act, 1967 | the whole || 1967 | 34 | the manipur appropriation act, 1967 | the whole || 1967 | 35 | the haryana appropriation act, 1967 | the whole || 1968 | 4 | the appropriation act, 1968 | the whole || 1968 | 5 | the appropriation (vote on account) act, 1968 | the whole || 1968 | 8 | the appropriation (railways) act, 1968 | the whole || 1968 | 9 | the appropriation (railways) no 2 act, 1968 | the whole || 1968 | 11 | the haryana appropriation act, 1968 | the whole || 1968 | 12 | the haryana appropriation (vote on account) act, 1968 | the whole || 1968 | 13 | the west bengal appropriation act, 1968 | the whole || 1968 | 14 | the west bengal appropriation (vote on account) | the whole || act, 1968 | | | || 1968 | 15 | the uttar pradesh appropriation act, 1968 | the whole || 1968 | 16 | the uttar pradesh appropriation (vote on account) | the whole || act, 1968 | | | || 1968 | 18 | the appropriation (no 2) act, 1968 | the whole || 1968 | 20 | the uttar pradesh appropriation (no 2) act, 1968 | the whole || 1968 | 21 | the west bengal appropriation (no 2) act, 1968 | the whole || 1968 | 37 | the appropriation (railways) no 3 act, 1968 | the whole || 1968 | 38 | the appropriation (railways) no 4 act, 1968 | the whole || 1968 | 40 | the bihar appropriation act, 1968 | the whole || 1968 | 41 | the appropriation (no 3) act, 1968 | the whole || 1968 | 42 | the appropriation (no 4) act, 1968 | the whole || 1968 | 43 | the uttar pradesh appropriation (no 3) act, 1968 | the whole || 1968 | 54 | the appropriation (railways) no 5 act, 1968 | the whole || 1968 | 55 | the appropriation (railways) no 6 act, 1968 | the whole || 1968 | 64 | the punjab appropriation act, 1968 | the whole || 1968 | 65 | the pondicherry appropriation act, 1968 | the whole || 1968 | 66 | the appropriation (no 5) act, 1968 | the whole || 1968 | 67 | the bihar appropriation (no 2) act, 1968 | the whole || 1969 | 2 | the appropriation (vote on account) act, 1969 | the whole || 1969 | 4 | the appropriation act, 1969 | the whole || 1969 | 5 | the appropriation (no 2) act, 1969 | the whole || 1969 | 6 | the appropriation (railways) act, 1969 | the whole || 1 | 2 | 3 | 4 ||-----------|-----|--------------------------------------------------------|-----------|| 1969 | 7 | the appropriation (railways) no 2 act, 1969 | the whole || 1969 | 13 | the appropriation (no 3) act, 1969 | the whole || 1969 | 29 | the appropriation (railways) no 3 act, 1969 | the whole || 1969 | 30 | the appropriation (railways) no 4 act, 1969 | the whole || 1969 | 31 | the appropriation (no 4) act, 1969 | the whole || 1969 | 48 | the appropriation (railways) no 5 act, 1969 | the whole || 1969 | 49 | the appropriation (no 5) act, 1969 | the whole || 1969 | 50 | the appropriation (no 6) act, 1969 | the whole || 1969 | 51 | the manipur appropriation act, 1969 | the whole || 1969 | 52 | the bihar appropriation act, 1969 | the whole || 1970 | 4 | the appropriation (vote on account) act, 1970 | the whole || 1970 | 7 | the appropriation act, 1970 | the whole || 1970 | 8 | the manipur appropriation act, 1970 | the whole || 1970 | 9 | the manipur appropriation (no 2) act, 1970 | the whole || 1970 | 10 | the west bengal appropriation (vote on account) | the whole || act, 1970 | | | || 1970 | 11 | the west bengal appropriation act, 1970 | the whole || 1970 | 12 | the appropriation (railways) act, 1970 | the whole || 1970 | 13 | the appropriation (railways) no 2 act, 1970 | the whole || 1970 | 18 | the appropriation (no 2) act, 1970 | the whole || 1970 | 32 | the west bengal appropriation (no 2) act, 1970 | the whole || 1970 | 36 | the appropriation (no 3) act, 1970 | the whole || 1970 | 38 | the appropriation (railways) no 3 act, 1970 | the whole || 1970 | 44 | the appropriation (no 4) act, 1970 | the whole || 1970 | 45 | the appropriation (no 5) act, 1970 | the whole || 1970 | 46 | the appropriation (railways) no 4 act, 1970 | the whole || 1970 | 47 | the appropriation (railways) no 5 act, 1970 | the whole || 1971 | 1 | the appropriation (railways) vote on account act, 1971 | the whole || 1971 | 2 | the appropriation (railways) act, 1971 | the whole || 1971 | 3 | the manipur appropriation (vote on account) act, 1971 | the whole || 1971 | 4 | the manipur appropriation act, 1971 | the whole || 1971 | 5 | the appropriation act, 1971 | the whole || 1971 | 6 | the appropriation (vote on account) act, 1971 | the whole || 1971 | 8 | the orissa appropriation (vote on account) act, 1971 | the whole || 1971 | 9 | the orissa appropriation act, 1971 | the whole || 1971 | 10 | the mysore appropriation (vote on account) act, 1971 | the whole || 1971 | 11 | the mysore appropriation act, 1971 | the whole || 1971 | 12 | the west bengal appropriation (vote on account) | the whole || act, 1971 | | | || 1971 | 13 | the west bengal appropriation act, 1971 | the whole || 1971 | 18 | the manipur appropriation (no 2) act , 1971 | the whole || 1971 | 19 | the appropriation (railways) no 2 act, 1971 | the whole || 1971 | 25 | the punjab appropriation act, 1971 | the whole || 1971 | 27 | the mysore appropriation (no 2) act, 1971 | the whole || 1971 | 28 | the west bengal appropriation (no 2) act, 1971 | the whole || 1971 | 29 | the gujarat appropriation act, 1971 | the whole || 1971 | 30 | the appropriation (no 2) act, 1971 | the whole || 1971 | 38 | the appropriation (no 3) act, 1971 | the whole || 1971 | 58 | the appropriation (railways) no 3 act, 1971 | the whole || 1971 | 60 | the appropriation (no 4) act, 1971 | the whole || 1971 | 61 | the punjab appropriation (no 2) act, 1971 | the whole || 1972 | 1 | the appropriation act, 1972 | the whole || 1972 | 2 | the appropriation (no 2) act, 1972 | the whole || 1 | 2 | 3 | 4 ||-----------|-----------|---------------------------------------------------------|-----------|| 1972 | 3 | the appropriation (railways) act, 1972 | the whole || 1972 | 4 | the appropriation (railways) no 2 act, 1972 | the whole || 1972 | 5 | the appropriation (railways) (vote on account) | the whole || act, 1972 | | | || 1972 | 6 | the appropriation (vote on account) act, 1972 | the whole || 1972 | 14 | the appropriation (no 3) act, 1972 | the whole || 1972 | 17 | the appropriation (railways) no 3 act, 1972 | the whole || 1972 | 51 | the appropriation (no 4) act, 1972 | the whole || 1972 | 63 | the appropriation (railways) no 4 act, 1972 | the whole || 1972 | 64 | the appropriation (railways) no 5 act, 1972 | the whole || 1972 | 65 | the appropriation (no 5) act, 1972 | the whole || 1972 | 66 | the appropriation (no 6) act, 1972 | the whole || 1973 | 4 | the appropriation vote on account act, 1973 | the whole || 1973 | 5 | the appropriation act, 1973 | the whole || 1973 | 6 | the appropriation (railways) act, 1973 | the whole || 1973 | 7 | the appropriation (railways) no 2 act, 1973 | the whole || 1973 | 9 | the andhra pradesh appropriation (vote on account) | || act 1973 | the whole | | || 1973 | 10 | the andhra pradesh appropriation act, 1973 | the whole || 1973 | 11 | the orissa appropriation (vote on account) act, 1973 | the whole || 1973 | 12 | the orissa appropriation act, 1973 | the whole || 1973 | 16 | the manipur appropriation (vote on account) act , 1973 | the whole || 1973 | 19 | the appropriation (no 2) act, 1973 | the whole || 1973 | 28 | the manipur appropriation act , 1973 | the whole || 1973 | 29 | the andhra pradesh appropriation (no 2) act, 1973 | the whole || 1973 | 30 | the orissa appropriation (no 2) act, 1973 | the whole || 1973 | 35 | the appropriation (no 3) act, 1973 | the whole || 1973 | 38 | the appropriation (railways) no 3 act, 1971 | the whole || 1973 | 42 | the orissa appropriation (no 3) act, 1973 | the whole || 1973 | 43 | the manipur appropriation (no 2) act , 1973 | the whole || 1973 | 61 | the appropriation (railways) no 4 act, 1973 | the whole || 1973 | 63 | the appropriation (no 4) act, 1973 | the whole || 1973 | 64 | the appropriation (no 5) act, 1973 | the whole || 1973 | 65 | the orissa appropriation (no 4) act, 1973 | the whole || 1974 | 7 | the appropriation vote on account act, 1974 | the whole || 1974 | 10 | the appropriation (railways) act, 1974 | the whole || 1974 | 13 | the gujarat appropriation act , 1974 | the whole || 1974 | 14 | the gujarat appropriation (vote on account ) act , 1974 | the whole || 1974 | 15 | the appropriation (railways) no 2 act, 1974 | the whole || 1974 | 16 | the appropriation (railways) no 3 act, 1974 | the whole || 1974 | 17 | the appropriation act, 1974 | the whole || 1974 | 18 | the pondicherry appropriation (vote on account) act, | the whole || 1974 | | | || 1974 | 19 | the appropriation (no 2) act, 1974 | the whole || 1974 | 24 | the gujarat appropriation (no 2) act , 1974 | the whole || 1974 | 25 | the pondicherry appropriation act , 1974 | the whole || 1974 | 43 | the appropriation (no 3) act, 1974 | the whole || 1974 | 44 | the appropriation (railways) no 4 act, 1974 | the whole || 1974 | 61 | the appropriation (no 4) act, 1974 | the whole || 1974 | 62 | the gujarat appropriation (no 3) act , 1974 | the whole || 1974 | 63 | the gujarat appropriation (no 4) act , 1974 | the whole || 1974 | 64 | the pondicherry appropriation (no 2) act , 1974 | the whole || 1975 | 5 | the appropriation vote on account act, 1975 | the whole || 1 | 2 | 3 | 4 ||------------|-----|-------------------------------------------------------------------|-----------|| 1975 | 6 | the appropriation (railways) act, 1975 | the whole || 1975 | 7 | the appropriation (railways) no 2 act, 1975 | the whole || 1975 | 8 | the appropriation (railways) no 3 act, 1975 | the whole || 1975 | 9 | the pondicherry appropriation act , 1975 | the whole || 1975 | 10 | the pondicherry appropriation (vote on account ) | the whole || act , 1975 | | | || 1975 | 11 | the appropriation act, 1975 | the whole || 1975 | 14 | the gujarat appropriation (vote on account ) act , 1975 | the whole || 1975 | 15 | the gujarat appropriation act , 1975 | the whole || 1975 | 17 | the nagaland appropriation act , 1975 | the whole || 1975 | 18 | the nagaland appropriation(vote on account ) act , 1975 the whole | || 1975 | 21 | the appropriation (no 2) act, 1975 | the whole || 1975 | 27 | the nagaland appropriation (no 2) act , 1975 | the whole || 1975 | 30 | the pondicherry appropriation (no 2) act , 1975 | the whole || 1975 | 36 | the appropriation (no 3) act, 1975 | the whole || 1975 | 37 | the appropriation (no 4) act, 1975 | the whole || 1976 | 5 | the appropriation act, 1976 | the whole || 1976 | 6 | the appropriation (railways) act, 1976 | the whole || 1976 | 7 | the appropriation (railways) no 2 act, 1976 | the whole || 1976 | 16 | the nagaland appropriation act , 1976 | the whole || 1976 | 17 | the pondicherry appropriation act , 1976 | the whole || 1976 | 38 | the appropriation (no 3) act, 1976 | the whole || 1976 | 39 | the pondicherry appropriation (no 2) act , 1976 | the whole || 1976 | 40 | the nagaland appropriation (no 2) act , 1976 | the whole || 1976 | 43 | the appropriation (vote on account) act, 1976 | the whole || 1976 | 47 | the appropriation (railways) no 2 act, 1976 | the whole || 1976 | 48 | the appropriation (railways) no 3 act, 1976 | the whole || 1976 | 50 | the tamil nadu appropriation act , 1976 | the whole || 1976 | 51 | the tamil nadu appropriation (no 2) act , 1976 | the whole || 1976 | 52 | the gujarat appropriation act , 1976) | the whole || 1976 | 64 | the appropriation (no 4) act, 1976 | the whole || 1976 | 83 | the appropriation (no 5) act, 1976 | the whole || 1976 | 84 | the tamil nadu appropriation (no 3) act , 1976 | the whole || 1976 | 85 | the pondicherry appropriation (no 3) act , 1976 | the whole || 1976 | 95 | the appropriation (no 6) act, 1976 | the whole || 1976 | 110 | the appropriation (railways) no 4 act, 1976 | the whole || 1976 | 111 | the appropriation (railways) no 5 act, 1976 | the whole || 1976 | 112 | the appropriation (no 7) act, 1976 | the whole || 1976 | 113 | the gujarat appropriation (no 2) act , 1976 | the whole || 1976 | 114 | the pondicherry appropriation (no 4) act , 1976 | the whole || 1977 | 1 | the appropriation (vote on account) act, 1977 | the whole || 1977 | 2 | the appropriation act, 1977 | the whole || 1977 | 3 | the appropriation (railways) vote on account act, 1977 | the whole || 1977 | 4 | the appropriation (railways) act, 1977 | the whole || 1977 | 18 | the appropriation (railways) no 2 act, 1977 | the whole || 1977 | 22 | the appropriation (no 2) act, 1977 | the whole || 1977 | 28 | the appropriation (no 3) act, 1977 | the whole || 1977 | 45 | the appropriation (no 4) act, 1977 | the whole || 1978 | 3 | the appropriation (vote on account) act, 1978 | the whole || 1978 | 4 | the appropriation (railways) act, 1978 | the whole || 1978 | 5 | the appropriation (railways) no 2 act, 1978 | the whole || 1978 | 6 | the appropriation (railways) no 3 act, 1978 | the whole || 1978 | 7 | the appropriation act , 1978 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 1978 | 8 | the appropriation (no 2) act , 1978 | the whole || 1978 | 18 | the appropriation (no 3) act , 1978 | the whole || 1978 | 35 | the appropriation (no 4) act , 1978 | the whole || 1979 | 1 | the appropriation (railways) no 4 act, 1978 | the whole || 1979 | 2 | the appropriation (railways) no 5 act, 1978 | the whole || 1979 | 3 | the appropriation (no 5) act , 1979 | the whole || 1979 | 7 | the appropriation (vote on account) act , 1979 | the whole || 1979 | 8 | the appropriation act , 1979 | the whole || 1979 | 9 | the appropriation (no 2) act , 1979 | the whole || 1979 | 10 | the appropriation (railways) act , 1979 | the whole || 1979 | 11 | the appropriation (railways) no 2 act , 1979 | the whole || 1979 | 19 | the appropriation (no 3) act , 1979 | the whole || 1980 | 2 | the appropriation act, 1980 | the whole || 1980 | 3 | the appropriation (railways) act, 1980 | the whole || 1980 | 9 | the appropriation (railways) vote on account act, 1980 | the whole || 1980 | 10 | the appropriation (railways) no 2 act , 1980 | the whole || 1980 | 11 | the appropriation vote on account act, 1980 | the whole || 1980 | 12 | the appropriation (no 2) act, 1980 | the whole || 1980 | 39 | the appropriation (railways) no 3 act , 1980 | the whole || 1980 | 43 | the appropriation (no 3) act , 1980 | the whole || 1980 | 71 | the appropriation (no 4) act , 1980 | the whole || 1981 | 2 | the appropriation (vote on account ) act, 1981 | the whole || 1981 | 3 | the appropriation act, 1981 | the whole || 1981 | 4 | the appropriation (no 2) act, 1981 | the whole || 1981 | 5 | the appropriation (no 3) act, 1981 | the whole || 1981 | 8 | the appropriation (railways) act, 1981 | the whole || 1981 | 9 | the appropriation (railways) no 2 act, 1981 | the whole || 1981 | 10 | the appropriation (railways) no 3 act, 1981 | the whole || 1981 | 11 | the appropriation (railways) no 4 act, 1981 | the whole || 1981 | 15 | the appropriation (no 4) act , 1981 | the whole || 1981 | 34 | the appropriation (railways) no 5 act, 1981 | the whole || 1981 | 37 | the appropriation (no 5) act, 1981 | the whole || 1981 | 54 | the appropriation (railways) no 6 act, 1981 | the whole || 1981 | 55 | the appropriation (railways) no 7 act, 1981 | the whole || 1981 | 56 | the appropriation (no 6) act, 1981 | the whole || 1981 | 57 | the appropriation (no 7) act, 1981 | the whole || 1982 | 5 | the appropriation (vote on account ) act, 1982 | the whole || 1982 | 6 | the appropriation act, 1982 | the whole || 1982 | 7 | the appropriation (railways) act, 1982 | the whole || 1982 | 8 | the appropriation (railways) no 2 act, 1982 | the whole || 1982 | 19 | the appropriation (no 2) act, 1982 | the whole || 1982 | 32 | the appropriation (railways) no 3 act, 1982 | the whole || 1982 | 33 | the appropriation (no 3) act , 1982 | the whole || 1982 | 60 | the appropriation (no 4) act, 1982 | the whole || 1983 | 2 | the appropriation (vote on account ) act, 1983 | the whole || 1983 | 3 | the appropriation act, 1983 | the whole || 1983 | 4 | the appropriation (no 2) act, 1983 | the whole || 1983 | 5 | the appropriation (railways) act, 1983 | the whole || 1983 | 6 | the appropriation (railways) no 2 act, 1983 | the whole || 1983 | 7 | the appropriation (railways) no 3 act, 1983 | the whole || 1983 | 10 | the appropriation no 3 act, 1983 | the whole || 1983 | 19 | the appropriation no 4 act, 1983 | the whole || 1983 | 21 | the appropriation (railways) no 4 act, 1983 | the whole | | 1 | 2 | 3 | 4 ||------|-----|------------------------------------------------|-----------|| 1983 | 36 | the appropriation no 5 act, 1983 | the whole || 1983 | 37 | the appropriation (railways) no 5 act, 1983 | the whole || 1984 | 6 | the appropriation (vote on account ) act, 1984 | the whole || 1984 | 7 | the appropriation act, 1984 | the whole || 1984 | 8 | the appropriation (no 2) act, 1984 | the whole || 1984 | 9 | the appropriation (railways) act, 1984 | the whole || 1984 | 10 | the appropriation (railways) no 2 act, 1984 | the whole || 1984 | 11 | the appropriation (railways) no 3 act, 1984 | the whole || 1984 | 18 | the appropriation (no 3) act , 1984 | the whole || 1984 | 50 | the appropriation (no 4) act, 1984 | the whole || 1985 | 4 | the appropriation act, 1985 | the whole || 1985 | 5 | the appropriation (no 2) act, 1985 | the whole || 1985 | 6 | the appropriation (railways) act, 1985 | the whole || 1985 | 7 | the appropriation (railways) no 2 act, 1985 | the whole || 1985 | 14 | the appropriation (vote on account) 1985 | the whole || 1985 | 15 | the appropriation (no 3) act , 1985 | the whole || 1985 | 16 | the appropriation (railways) no 3 act , 1985 | the whole || 1985 | 17 | the appropriation (railways) no 4 act , 1985 | the whole || 1985 | 29 | the appropriation (no 4) act , 1985 | the whole || 1985 | 42 | the appropriation (no 5) act , | the whole || 1985 | 68 | the appropriation (no 6) act , 1985 | the whole || 1985 | 71 | the appropriation (railways) no 5) act , 1985 | the whole || 1986 | 12 | the appropriation (vote on account) act, 1986 | the whole || 1986 | 13 | the appropriation act, 1986 | the whole || 1986 | 15 | the appropriation (railways) act, 1986 | the whole || 1986 | 16 | the appropriation (railways) no 2 act, 1986 | the whole || 1986 | 17 | the appropriation (railways) no 3 act, 1986 | the whole || 1986 | 18 | the appropriation (no 2) act , 1986 | the whole || 1986 | 21 | the appropriation (no 3) act , 1986 | the whole || 1986 | 39 | the appropriation (no 4) act , 1986 | the whole || 1986 | 52 | the appropriation (railways (no 4) act , 1986 | the whole || 1986 | 55 | the appropriation (no 5) act , 1986 | the whole || 1987 | 1 | the appropriation (vote on account) act, 1987 | the whole || 1987 | 2 | the appropriation act, 1987 | the whole || 1987 | 3 | the appropriation (no 2) act , 1987 | the whole || 1987 | 5 | the appropriation (railways) act, 1987 | the whole || 1987 | 6 | the appropriation (railways) no 2 act, 1987 | the whole || 1987 | 7 | the appropriation (railways) no 3 act, 1987 | the whole || 1987 | 9 | the appropriation (no 3) act , 1987 | the whole || 1987 | 33 | the appropriation (no 4) act , 1987 | the whole || 1987 | 45 | the appropriation (no 5) act , 1987 | the whole || 1988 | 6 | the appropriation (vote on account) act, 1988 | the whole || 1988 | 7 | the appropriation act, 1988 | the whole || 1988 | 15 | the appropriation (railways) act, 1988 | the whole || 1988 | 16 | the appropriation (railways) no 2 act , 1988 | the whole || 1988 | 17 | the appropriation (railways) no 3 act , 1988 | the whole || 1988 | 25 | the appropriation (no 2) act , 1988 | the whole || 1988 | 28 | the appropriation (no 3) act , 1988 | the whole || 1988 | 47 | the appropriation (railways) no 4 act , 1988 | the whole || 1988 | 48 | the appropriation (no 4) act , 1988 | the whole || 1988 | 70 | the appropriation (no 5) act , 1988 | the whole || 1989 | 1 | the appropriation (no 6) act, 1989 | the whole || 1989 | 4 | the appropriation (vote on account) act, 1989 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 1989 | 5 | the appropriation act, 1989 | the whole || 1989 | 6 | the appropriation (railways) act, 1989 | the whole || 1989 | 7 | the appropriation (railways) no 2 act, 1989 | the whole || 1989 | 12 | the appropriation (no 2) act , 1989 | the whole || 1989 | 14 | the appropriation (railways) no 3 act, 1989 | the whole || 1989 | 19 | the appropriation (no 3) act , 1989 | the whole || 1989 | 27 | the appropriation (no 4) act , 1989 | the whole || 1989 | 34 | the appropriation (no 5) act , 1989 | the whole || 1990 | 1 | the appropriation (no 6) act, 1989 | the whole || 1990 | 5 | the appropriation (railways) act, 1990 | the whole || 1990 | 6 | the appropriation (railways) no 2 act, 1990 | the whole || 1990 | 7 | the appropriation (vote on account) act, 1990 | the whole || 1990 | 8 | the appropriation act , 1990 | the whole || 1990 | 11 | the appropriation (no 2) act , 1990 | the whole || 1990 | 22 | the appropriation (no 3) act , 1990 | the whole || 1990 | 24 | the appropriation (railways (no 3) act, 1990 | the whole || 1991 | 3 | the appropriation act, 1991 | the whole || 1991 | 12 | the appropriation (railways) vote on account act, 1991 | the whole || 1991 | 13 | the appropriation (railways) act, 1991 | the whole || 1991 | 14 | the appropriation (railways) no 2 act, 1991 | the whole || 1991 | 15 | the appropriation (vote on account ) act, 1991 | the whole || 1991 | 16 | the appropriation (no 2) act, 1991 | the whole || 1991 | 17 | the appropriation (no 3) act, 1991 | the whole || 1991 | 29 | the appropriation (railways) no 3 act, 1991 | the whole || 1991 | 30 | the appropriation (vote on account) no 2 act, 1991 | the whole || 1991 | 37 | the appropriation (no 4) act, 1991 | the whole || 1991 | 61 | the appropriation (no 5) act, 1991 | the whole || 1992 | 3 | the appropriation (railways) act, 1992 | the whole || 1992 | 4 | the appropriation (railways) no 2 act, 1992 | the whole || 1992 | 5 | the appropriation act, 1992 | the whole || 1992 | 6 | the appropriation (vote on account) act, 1992 | the whole || 1992 | 17 | the appropriation (no 2) act, 1992 | the whole || 1992 | 29 | the appropriation (railways) no 3 act, 1992 | the whole || 1992 | 30 | the appropriation (railways) no 4 act, 1992 | the whole || 1992 | 32 | the appropriation (no 3) act, 1992 | the whole || 1992 | 33 | the appropriation (no 4) act, 1992 | the whole || 1993 | 2 | the appropriation (no 5) act, 1992 | the whole || 1993 | 6 | the appropriation (vote on account) act, 1993 | the whole || 1993 | 7 | the appropriation act, 1993 | the whole || 1993 | 21 | the appropriation (railways) act, 1993 | the whole || 1993 | 22 | the appropriation (railways) no 2 act, 1993 | the whole || 1993 | 39 | the appropriation (no 2) act, 1993 | the whole || 1993 | 60 | the appropriation (no 3) act, 1993 | the whole || 1993 | 61 | the appropriation (no 4) act, 1993 | the whole || 1993 | 62 | the appropriation (railways) no 3 act, 1993 | the whole || 1993 | 63 | the appropriation (railways) no 4 act, 1993 | the whole || 1994 | 5 | the appropriation (no 5) act, 1993 | the whole || 1994 | 14 | the appropriation (railways) vote on account act, 1994 | the whole || 1994 | 15 | the appropriation (railways) act, 1994 | the whole || 1994 | 21 | the appropriation (vote on account) act, 1994 | the whole || 1994 | 22 | the appropriation act, 1994 | the whole || 1994 | 29 | the appropriation (railways) no 2 act, 1994 | the whole || 1994 | 30 | the appropriation (railways) no 3 act, 1994 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 1994 | 31 | the appropriation (no 2) act, 1994 | the whole || 1994 | 48 | the appropriation (no 3) act, 1994 | the whole || 1994 | 49 | the appropriation (no 4) act, 1994 | the whole || 1994 | 50 | the appropriation (no 5) act, 1994 | the whole || 1994 | 52 | the appropriation (railways) no 4 act, 1994 | the whole || 1994 | 53 | the appropriation (railways) no 5 act, 1994 | the whole || 1995 | 2 | the appropriation (no 6) act, 1994 | the whole || 1995 | 3 | the appropriation (railways) no 6 act, 1994 | the whole || 1995 | 10 | the appropriation (railways) vote on account act, 1995 | the whole || 1995 | 11 | the appropriation (railways) act, 1995 | the whole || 1995 | 12 | the appropriation (vote on account) act, 1995 | the whole || 1995 | 13 | the appropriation act, 1995 | the whole || 1995 | 20 | the appropriation (railways) no 2 act, 1995 | the whole || 1995 | 21 | the appropriation (railways) no 3 act, 1995 | the whole || 1995 | 23 | the appropriation (no 2) act, 1995 | the whole || 1995 | 36 | the appropriation (no 3) act, 1995 | the whole || 1995 | 37 | the appropriation (no 4) act, 1995 | the whole || 1996 | 3 | the appropriation (no 5) act, 1995 | the whole || 1996 | 4 | the appropriation (railways) no 4 act, 1995 | the whole || 1996 | 6 | the appropriation (railways) vote on account act, 1996 | the whole || 1996 | 7 | the appropriation (railways) act, 1996 | the whole || 1996 | 8 | the appropriation (railways) no 2 act, 1996 | the whole || 1996 | 9 | the appropriation (vote on account) act, 1996 | the whole || 1996 | 10 | the appropriation act, 1996 | the whole || 1996 | 17 | the appropriation (no 2) act, 1996 | the whole || 1996 | 18 | the appropriation (vote on account) no 2 act, 1996 | the whole || 1996 | 19 | the appropriation (railways) no 3 act, 1996 | the whole || 1996 | 31 | the appropriation (no 3) act, 1996 | the whole || 1996 | 37 | the appropriation (no 4) act, 1996 | the whole || 1996 | 39 | the appropriation (railways) no 4 act, 1996 | the whole || 1997 | 9 | the appropriation (railways) vote on account act, 1997 | the whole || 1997 | 10 | the appropriation (railways) act, 1997 | the whole || 1997 | 11 | the appropriation (railways) no 2 act, 1997 | the whole || 1997 | 19 | the appropriation act, 1997 | the whole || 1997 | 20 | the appropriation (no 2) act, 1997 | the whole || 1997 | 21 | the appropriation (vote on account) act, 1997 | the whole || 1997 | 25 | the appropriation (railways ) no 3 act, 1997 | the whole || 1997 | 27 | the appropriation (no 3) act, 1997 | the whole || 1997 | 33 | the appropriation (railways) no 4 act, 1997 | the whole || 1997 | 34 | the appropriation (no 4) act, 1997 | the whole || 1998 | 2 | the appropriation (railways) vote on account act, 1998 | the whole || 1998 | 3 | the appropriation (railways) act, 1998 | the whole || 1998 | 5 | the appropriation (vote on account) act, 1998 | the whole || 1998 | 6 | the appropriation act, 1998 | the whole || 1998 | 8 | the appropriation (railways) no 2 act, 1998 | the whole || 1998 | 15 | the appropriation (no 2) act, 1998 | the whole || 1998 | 19 | the appropriation (railways) no 3 act, 1998 | the whole || 1998 | 20 | the appropriation (no 3) act, 1998 | the whole || 1999 | 9 | the appropriation (railways) no 4 act, 1998 | the whole || 1999 | 10 | the appropriation (no 4) act, 1998 | the whole || 1999 | 18 | the appropriation (railways) vote on account act, 1999 | the whole || 1999 | 19 | the appropriation (railways) act, 1999 | the whole || 1999 | 20 | the appropriation (railways) no2 act, 1999 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 1999 | 22 | the appropriation (vote on account) act, 1999 | the whole || 1999 | 23 | the appropriation act, 1999 | the whole || 1999 | 24 | the appropriation (no 2) act, 1999 | the whole || 1999 | 25 | the appropriation (railways) no 3 act, 1999 | the whole || 1999 | 26 | the appropriation (no 3) act, 1999 | the whole || 1999 | 37 | the appropriation (no 4) act, 1999 | the whole || 1999 | 43 | the appropriation (railways) no 4 act, 1999 | the whole || 2000 | 3 | the appropriation (railways) vote on account act, 2000 | the whole || 2000 | 4 | the appropriation (railways) act, 2000 | the whole || 2000 | 5 | the appropriation (vote on account) act, 2000 | the whole || 2000 | 6 | the appropriation act, 2000 | the whole || 2000 | 9 | the appropriation (railways) no 2 act, 2000 | the whole || 2000 | 11 | the appropriation (no 2) act, 2000 | the whole || 2000 | 40 | the appropriation (no 3) act, 2000 | the whole || 2000 | 41 | the appropriation (no 4) act, 2000 | the whole || 2000 | 42 | the appropriation (railways) no 3 act, 2000 | the whole || 2000 | 43 | the appropriation (railways) no 4 act, 2000 | the whole || 2001 | 2 | the appropriation (no5) act, 2001 | the whole || 2001 | 3 | the appropriation (railways) no5 act, 2001 | the whole || 2001 | 5 | the appropriation (railways) vote on account act, 2001 | the whole || 2001 | 6 | the appropriation (railways) act, 2001 | the whole || 2001 | 7 | the appropriation (vote on account) act, 2001 | the whole || 2001 | 8 | the appropriation act, 2001 | the whole || 2001 | 13 | the appropriation (railways) no2 act, 2001 | the whole || 2001 | 15 | the appropriation (no2) act, 2001 | the whole || 2001 | 42 | the appropriation (no3) act, 2001 | the whole || 2002 | 2 | the appropriation (railways) no3 act, 2001 | the whole || 2002 | 3 | the appropriation (railways) no4 act, 2001 | the whole || 2002 | 4 | the appropriation (no4) act, 2001 | the whole || 2002 | 6 | the appropriation (railways) vote on account act, 2002 | the whole || 2002 | 7 | the appropriation (railways) act, 2002 | the whole || 2002 | 8 | the appropriation act, 2002 | the whole || 2002 | 9 | the appropriation (no2) act, 2002 | the whole || 2002 | 10 | the appropriation (vote on account) act, 2002 | the whole || 2002 | 18 | the appropriation (railways) no2 act, 2002 | the whole || 2002 | 19 | the appropriation (no3) act, 2002 | the whole || 2002 | 46 | the appropriation (no4) act, 2002 | the whole || 2002 | 47 | the appropriation (no5) act, 2002 | the whole || 2002 | 48 | the appropriation (railways) no3 act, 2002 | the whole || 2002 | 49 | the appropriation (railways) no4 act, 2002 | the whole || 2002 | 67 | the appropriation (railways) no5 act, 2002 | the whole || 2002 | 71 | the appropriation (no6) act, 2002 | the whole || 2003 | 21 | the appropriation (railways) vote on account act, 2003 | the whole || 2003 | 22 | the appropriation (railways) act, 2003 | the whole || 2003 | 23 | the appropriation (railways) no2 act, 2003 | the whole || 2003 | 26 | the appropriation (vote on account) act, 2003 | the whole || 2003 | 27 | the appropriation act, 2003 | the whole || 2003 | 28 | the appropriation (no2) act, 2003 | the whole || 2003 | 30 | the appropriation (railways) no3 act, 2003 | the whole || 2003 | 33 | the appropriation (no3) act, 2003 | the whole || 2003 | 41 | the appropriation (no4) act, 2003 | the whole || 2003 | 42 | the appropriation (railways) no4 act, 2003 | the whole || 2003 | 55 | the appropriation (no5) act, 2002 | the whole | | 1 | 2 | 3 | 4 ||-----------|-----|--------------------------------------------------------|-----------|| 2004 | 10 | the appropriation (railways) act, 2004 | the whole || 2004 | 11 | the appropriation (railways) no2 act, 2004 | the whole || 2004 | 12 | the appropriation (railways) vote on account act, 2004 | the whole || 2004 | 14 | the appropriation (vote on account) act, 2004 | the whole || 2004 | 15 | the appropriation act, 2004 | the whole || 2004 | 18 | the appropriation (railways) vote on account no2 | the whole || act, 2004 | | | || 2004 | 19 | the appropriation (no2) act, 2004 | the whole || 2004 | 20 | the appropriation (vote on account) no2 act, 2004 | the whole || 2004 | 21 | the appropriation (railways) no3 act, 2004 | the whole || 2004 | 22 | the appropriation (no3) act, 2004 | the whole || 2004 | 27 | the appropriation (railways) no4 act, 2004 | the whole || 2005 | 3 | the appropriation (no4) act, 2004 | the whole || 2005 | 6 | the appropriation (railways) vote on account act, 2005 | the whole || 2005 | 7 | the appropriation (railways) act, 2005 | the whole || 2005 | 8 | the appropriation (vote on account) act, 2005 | the whole || 2005 | 9 | the appropriation act, 2005 | the whole || 2005 | 16 | the appropriation (railways) no2 act, 2005 | the whole || 2005 | 17 | the appropriation (no2) act, 2005 | the whole || 2005 | 34 | the appropriation (no3) act, 2005 | the whole || 2005 | 35 | the appropriation (no4) act, 2005 | the whole || 2005 | 36 | the appropriation (railways) no3 act, 2005 | the whole || 2005 | 37 | the appropriation (railways) no4 act, 2005 | the whole || 2005 | 52 | the appropriation (railways) no5 act, 2005 | the whole || 2005 | 56 | the appropriation (no5) act, 2005 | the whole || 2006 | 11 | the appropriation (railways) vote on account act, 2006 | the whole || 2006 | 12 | the appropriation (railways) act, 2006 | the whole || 2006 | 13 | the appropriation (railways) no2 act, 2006 | the whole || 2006 | 14 | the appropriation act, 2006 | the whole || 2006 | 15 | the appropriation (no2) act, 2006 | the whole || 2006 | 16 | the appropriation (railways) no3 act, 2006 | the whole || 2006 | 17 | the appropriation (no3) act, 2006 | the whole || 2006 | 36 | the appropriation (no4) act, 2006 | the whole || 2006 | 37 | the appropriation (railways) no4 act, 2006 | the whole || 2006 | 50 | the appropriation (railways) no5 act, 2006 | the whole || 2006 | 53 | the appropriation (railways) no6 act, 2006 | the whole || 2006 | 55 | the appropriation (no5) act, 2006 | the whole || 2006 | 56 | the appropriation (no6) act, 2006 | the whole || 2007 | 12 | the appropriation (railways) vote on account act, 2007 | the whole || 2007 | 13 | the appropriation (railways) act, 2007 | the whole || 2007 | 14 | the appropriation (vote on account) act, 2007 | the whole || 2007 | 15 | the appropriation act, 2007 | the whole || 2007 | 20 | the appropriation (railways) no2 act, 2007 | the whole || 2007 | 21 | the appropriation (no2) act, 2007 | the whole || 2007 | 33 | the appropriation (no3) act, 2007 | the whole || 2007 | 34 | the appropriation (railways) no3 act, 2007 | the whole || 2007 | 46 | the appropriation (no4) act, 2007 | the whole || 2007 | 47 | the appropriation (no5) act, 2007 | the whole || 2007 | 48 | the appropriation (railways) no4 act, 2007 | the whole || 2008 | 1 | the appropriation (railways) vote on account act, 2008 | the whole || 2008 | 2 | the appropriation (railways) act, 2008 | the whole || 2008 | 3 | the appropriation (railways) no2 act, 2008 | the whole || 2008 | 5 | the appropriation (vote on account) act, 2008 | the whole || 1 | 2 | 3 | 4 ||------|-----|--------------------------------------------------------|-----------|| 2008 | 6 | the appropriation act, 2008 | the whole || 2008 | 16 | the appropriation (railways) no3 act, 2008 | the whole || 2008 | 17 | the appropriation (no2) act, 2008 | the whole || 2008 | 20 | the appropriation (no3) act, 2008 | the whole || 2008 | 21 | the appropriation (railways) no4 act, 2008 | the whole || 2008 | 31 | the appropriation (no4) act, 2008 | the whole || 2008 | 32 | the appropriation (railways ) no5 act, 2008 | the whole || 2009 | 13 | the appropriation (railways) act, 2009 | the whole || 2009 | 14 | the appropriation (railways) no2 act, 2009 | the whole || 2009 | 15 | the appropriation (railways) vote on account act, 2009 | the whole || 2009 | 16 | the appropriation vote on account act, 2009 | the whole || 2009 | 17 | the appropriation act, 2009 | the whole || 2009 | 29 | the appropriation (railways) no3 act, 2009 | the whole || 2009 | 30 | the appropriation (no2) act, 2009 | the whole || 2009 | 32 | the appropriation (no3) act, 2009 | the whole || 2009 | 42 | the appropriation (no4) act, 2009 | the whole || 2009 | 44 | the appropriation (railways) no4 act, 2009 | the whole || 2010 | 5 | the appropriation (railways) vote on account act, 2010 | the whole || 2010 | 6 | the appropriation (railways) act, 2010 | the whole || 2010 | 7 | the appropriation (railways) no2 act, 2010 | the whole || 2010 | 8 | the appropriation (vote on account) act, 2010 | the whole || 2010 | 9 | the appropriation act, 2010 | the whole || 2010 | 11 | the appropriation (railways) no3 act, 2010 | the whole || 2010 | 12 | the appropriation (no2) act, 2010 | the whole || 2010 | 13 | the appropriation (no3) act, 2010 | the whole || 2010 | 21 | the appropriation (no4) act, 2010 | the whole || 2010 | 29 | the appropriation (railways) no4 act, 2010 | the whole || 2010 | 44 | the appropriation (no5) act, 2010 | the whole || 2010 | 45 | the appropriation (no6) act, 2010 | the whole || 2010 | 46 | the appropriation (railways) no5 act, 2010 | the whole || 2010 | 47 | the appropriation (railways) no6 act, 2010 | the whole || 2011 | 1 | the appropriation (railways) act, 2011 | the whole || 2011 | 2 | the appropriation (railways) no2 act, 2011 | the whole || 2011 | 3 | the appropriation act, 2011 | the whole || 2011 | 4 | the appropriation (no2) act, 2011 | the whole || 2011 | 9 | the appropriation (no3) act, 2011 | the whole || 2011 | 19 | the appropriation (no4) act, 2011 | the whole || 2012 | 7 | the appropriation (railways) no3 act, 2011 | the whole || 2012 | 14 | the appropriation (railways) act, 2012 | the whole || 2012 | 15 | the appropriation (railways) no2 act, 2012 | the whole || 2012 | 16 | the appropriation (railways) vote on account act, 2012 | the whole || 2012 | 17 | the appropriation (vote on account) act, 2012 | the whole || 2012 | 18 | the appropriation act, 2012 | the whole || 2012 | 19 | the appropriation (no2) act, 2012 | the whole || 2012 | 21 | the appropriation (railways) no3 act, 2012 | the whole || 2012 | 22 | the appropriation (no3) act, 2012 | the whole || 2012 | 40 | the appropriation (no4) act, 2012 | the whole | statement of objects and reasonsthe repeal of enactments which have ceased to be in force or have become obsolete or the retention whereof as separate, independent and distinct acts is unnecessary, then, such enactments are to be repealed the principal object of such repealing acts is to excise dead matter, prune off superfluities and remove such redundant laws from the statute book to bring in clarity the appropriation acts enacted during past sixty-five years, in reality have lost their meaning but are still shown on the statue-books these laws have become either irrelevant or dysfunctional and importantly have served their purpose and outlived their utility2 the commission on review of administrative laws gave its report in 1998, inter alia recommending the repeal of 700 appropriation acts passed by parliament from time to time since 1950 on the ground that these laws have become either irrelevant or dysfunctional the law commission of india in its 248th report on "obsolete laws:warranting immediate repeal" has also observed that a large number of appropriation acts enacted during past several years, in reality have lost any meaning and are still shown on the statue-books law commission further emphasized that repealing of appropriation acts whose terms have ended will in no way cause any negative impact on actions that were validly taken under these acts if will, however, and importantly serve the purpose of clearing the state-books and reducing the burden3 the select committee of rajya sabha while examining the repleaing and amending bill, 2014 as passed by the lok sabha in its report supported the repeal of appropriation acts including the appropriation (railways) acts as these acts continue to pile up and remain effective till repealed the select committee, inter alia, made the following recommendations (para 1) with respect to the appropriation acts [including the appropriation (railways) acts]:"the committee recommends that the ministry should explore the possibility of having an idea for inclusion of an 'automatic repeal clause' at the first instance in the railway appropriation and finance appropriation acts as every year a new railway and finance appropriation acts are introduced but the previous years' appropriation acts continue to pile up and remain effective till repealed similarly, the ministry may also explore introduction of identical clause in other bills the committee is of the considered view that with this provision, a lot of time could be saved and utilized on urgent public interest issues pending with the legislature"4 the recommendation for inclusion of an automatic repeal clause has been examined by the government with reference to the practice followed in united kingdom and australia in the united kingdom, all appropriation acts usually contain a repealing provision which specifically repeal older appropriation acts in australia, there is a comprehensive law, namely, the legislation act, 2001 which contains 302 sections and other annexures which, inter alia, deals with the "life cycle" of legislation, improving its structure and content and simplifying its provisions where practicable section 89 of the said act deals with automatic repeal of certain laws and provisions and in its sub-section (2) it says that an appropriation act is automatically repealed on the last day of the financial year for which it makes appropriation in brief, the legislation act, 2001 is a comprehensive legislation which deals with various aspects of legsilation including interpretation of legislation5 in view of above, it has been decided to follow the repeal mechanism in vogue in united kingdom to systematically repeal appropriation acts (on whose appropriation acts we model our own) usually two sessions in arrers this will be in consonance with the recommendations of the select committee to have a repeal clause in the appropriation acts however, such clause shall be provided when the enactment of the appropriation act, 2016 is undertaken where under the appropriation acts of 2013 shall be repealed6 based on the repeal mechanism followed in united kingdom, the appropriation acts (repeal) bill, 2015 has been prepared to repeal 758 appropriation acts [including appropriation (railways) acts] enacted by parliament during the period 1950 to 2012, which include 111 state appropriation acts enacted by parliamnet during 1950 to 1976, in terms of clause (2) of article 357 of the constitution as it existed prior to the year 1977, when the states were under president's rule since the appropriation acts spend themselves after a particular financial year, an appropriate saving clause has been incorporated in the bill to save the past transactions7 the bill seeks to achieve the aforesaid objectives new delhi;dv sadananda gowdathe 20th april, 2015———— a billto repeal appropriation acts [including appropriation (railways) acts]———— | Parliament_bills | 816dc551-61eb-5fc6-8360-1e37f21901df |
bill no 99 of 2018 the maintenance of food, potable water and fodder supplies in drought affected areas bill, 2018 bydr shrikant e shinde, mp a billto provide for the compulsory maintenance of food and potable water supplies for human consumption and fodder for the livestock of the farmers in drought affected areas by the union government with the co-operation of the government of the concerned state and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-ninth year of the republic of india as follows:—1 (1) this act may be called the maintenance of food, potable water and fodder supplies in drought affected areas act, 2018short title, extent and commencement(2) it extends to the whole of india5(3) it shall come into force with immediate effectdefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, the government of that state and in all other cases, the central government;5(b) "drought affected area" means any area situated in any part of the countrywhich has got below normal rainfall in any season of a calendar year and which in the opinion of the central government has been affected by drought and declared, by notification in the official gazette, to be a drought affected area for such period as may be specified in the notification;10(c) "food" includes cereals such as wheat, maize, barley etc rice, pulses andedible oils and fuel for cooking;(d) "fodder" includes the dry and green fodder generally fed to the livestock by the farmers and others; and(e) "prescribed" means prescribed by rules made under this act153 the central government shall, in consultation with the state government in whose jurisdiction the drought affected area falls, maintain uninterrupted food supplies in such area for the inhabitants in such manner and for such time as may be prescribedcompulsory maintenance of food supplies in drought affected areas4 the appropriate government shall maintain adequate supply of potable water throughtankers or through other means as it may consider appropriate in the drought affected area for such period as may be prescribedappropriate government to maintain supply of potable water in drought affected areas205 the appropriate government shall maintain adequate supplies of fodder in a droughtaffected area by procuring fodder from other states in such manner and for such period as may be prescribedappropriate compulsory maintenance of fodder supply in drought affected areas256 the central government shall, after due appropriation made by parliament by law in this behalf, provide, from time to time, adequate funds for carrying out the purpose of this actfunds to be provided by the central government savings7 the provisions of this act shall be in addition to and not in derogation of any otherlaw for the time being in forcepower to make rules8 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act3035(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsdrought in india has resulted in millions of deaths over the course of the 18th, 19th and 20th centuries indian agriculture is heavily dependent on the climate eg a favourable south-west summer monsoon is critical in securing water for irrigation of crops in some parts of the country, the failure of the monsoons result in water shortage thereby causing below-average crop yeilds this is evident in major drought-prone regions such as southern and eastern maharashtra, northern karnataka, andhra pradesh, odisha, gujarat, telangana, rajasthan, bihar and jharkhand which play as havoc in such areasthe palamu division in bihar and kalahandi in odisha have become synonymous with drought it has been observed that during the drought period the inhabitants do not have food to eat and water to drink for their survival resulting in their exodus in many areas starvation deaths also occur the worst sufferers in such time are the mute livestock people leave them stray to fend for themselves and without fodder and water they ultimately die the governments at the centre and state provide some sort of relief to the people of such areas but the mute animals remain uncared for it is, therefore, necessary that the supply of food and potable water and also the fodder be maintained on priority and it should remain uninterrupted so that the people do not leave such places and the livestock too get its fodder and water for its survivalhence this billnew delhi;shrikant e shindefebruary 15, 2018 financial memorandumclause 3 of the bill provides that the central government shall maintain uninterrupted food supplies in drought affected areas clause 4 provides that appropriate government shall maintain adequate supply of potable water in drought affected areas clause 5 provides that appropriate government shall provide adequate supplies of fodder in drought affected areas clause 6 provides that the central government shall provide adequate funds for the implementation of the bill the bill, therefore, if enacted and brought into operation, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees one thousand crores would be involved as recurring expenditure per annum from the consolidated fund of indiaa non recurring expenditure of rupees five hundred crores is also likely to be involved memorandum regarding delegated legislationclause 8 of the bill empowers the central government to make rules for carrying out the purposes of this bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for the compulsory maintenance of food and potable water supplies for human consumption and fodder for the livestock of the farmers in drought affected areas by the union government with the co-operation of the government of the concerned state and for matters connected therewith or incidental thereto————(dr shrikant e shinde, mp)mgipmrnd—4213ls(s3)—19-03-2018 | Parliament_bills | 631b5871-d7cb-5556-a272-d08ff26e763b |
bill no xlvi of 2014 the beggars (empowerment, skill development and rehabilitation) bill, 2014 a billto provide for beggars to lead a life with dignity through skill development by imparting them compulsory vocational training and programs for their rehabilitation and to enable them towards self sustainable livelihood and the prevention of begging and for matters connected therewith and incidental thereto whereas the premable of the constitution of india mandates to ensure equality of status and of opportunity and justice, social, economic and political to all its citizens and whereas article 14 provides for quality of all before law, article 16 provides for equality of opportunity in matters of public employment, article 21 provides the right to protection of life and article 23 provides for the right against exploitation, all of which being fundamental rights bestowed by the constitution to all citizens of the countryand whereas the united nations convention against transnational organized crime identifies forced begging as a form of exploitation through trafficking in human beingsand whereas it is considered necessary to give effect to the said protocol be it enacted by parliament in the sixty-fifth year of the republic of india as follows:— 1 (1) this act may be called the beggars (empowerment, skill development and rehabilitation ) act, 2014short title, extent and commencement(2) it extends to the whole of india(3) it shall come into force on such date, as the central government may, by notification in the official gazette, appoint, and different dates may be appointed for coming into force of different provisions of this act, and any reference in any such provision to the commencement of this act shall be constructed as a reference to the coming into force of that provision5definitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means,—1041 of 1946(i) in relation to the central government or any establishment wholly or substantially financed by that government, or a cantonment board constituted under the cantonments act, 2006, the central government;(ii) in relation to a state government or any establishment, wholly or substantially financed by that government, or any local authority, other than a cantonment board, the state government (b) "begging" means,—15(i) soliciting or receiving alms in a public place or entering on any private premises for the purpose of soliciting or receiving alms whether under the pretence of singing, dancing, fortune-telling, performing tricks or selling articles or otherwise;20(ii) exposing or exhibiting with the object or obtaining or extorting alms any sore, wounds, injury, deformity or disease, whether of himself or of any other person or of an animal;(iii) allowing oneself to be used as an exhibit for the purpose of soliciting or receiving alms; (c) "child" means a child who has not attained the age of eighteen years;2556 of 2000(d) "children homes" means the children's home established under the juvenile justice (care and protection of children) act, 2000;2 of 1912(e) "co-operative society" means an society registered or deemed to be registered, under the co-operative societies act, 1912 or any other law relating to co-operative societies for the time being in force in any state;30(f) "institution" means an institution for the reception, care, protection, educaiton, training, rehabilitation and any other activities for persons detained or involved in begging;35(g) "mentally challenged" means a condition of arrested or incomplete development of mind of person, which is specially characterized by sub-normality of intelligence;(h) "notification" means a notification published in the official gazette and the expression "notify" or "notified" shall be construced accordingly;40(i) "differently abled persons" means a person suffering from any of the conditions relating to autism, cerebral palsy, mental retardation or a combination of any two or more of such conditions and includes a person suffering from severe multiple disability;(j) "physically handicapped" includes all such persons who have any kind of loco motor disability or visual or hearing impairment;(k) "prescribed" means prescribed by rules made under this act;45(l) "receiving vocational shelters" means an institution for the receiving and rehabilitation of beggars provided by the appropriate government where vocational training shall be imparted free of cost to all persons;(m) "rehabilitation" refers to a process aimed at enabling persons to attain and maintain optimal, physical, intellectual, psychiatric, sensory or social funciton levels53 (1) whoever employs or uses any person for the purposes of begging or causes any person to beg shall be punishable with imprisonment for a term not less than three years which may extend to ten years, or with fine, or with both;abetment to bagging as cognizable and non-bailable punishable offence(2) whoever, having the actual charge of, or control over a child, abets the commission of the offence punishable under sub-section (1), shall be punishable with imprisonment for a term not less than three years which may extend to ten years, or with fine or with both(3) the offence punishable under sub-section (1), shall be cognizable and non-bailable;10(4) the competent court, may increase punishment or penalty on trial under subsection (1) on finding aggravating circumstances or heinous offences, depending on the nature of the crime, such that;45 of 186015any person convicted of human rights violations or an offence under indian penalcode of 1860 or other laws that involve as human right violation trafficking of human body parts, rape, molestation, sexual harassment and torture;(5) the sentence in such cases may extend of life imprisonment or death sentencedetention of beggars204 (1) the appropriate government may by notification in the official gazette, order the detention of persons found begging and may further lay guidelines and make provisions for such a detention:(2) any person found begging shall be detained by the police and before making such a detention, the officer—in-charge of the concerned police jurisdiction shall satisfy himself as to the bona fide of the detained beggar:25provided that no person found begging on any premises, not being a public place shall be detained or shall be liable to any proceedings under this act except on a complaint made by the occupier of such premises:provided further that a person, other than a police official, may hand over the beggar to the police if they find it convenient:provided also that if the beggar is a minor, the detention shall take place with sureties;30(3) any person detained under sub-section (2) shall be sent to receiving shelters established under clause 5, 6 and 7 with immediate effect, for a period of not less than one year extending up to five years;35(4) the central government, in consultation with the state governments, shall prescribe an appropriate procedure for rehabilitation of detaining person found begging under sub-section (2) of section 45 the appropriate government shall establish and maintain, in every district, either by itself or through voluntary or non-governmental organisations a receiving vocational shelter, for persons detained under section 4 with the exception of children and differently abled persons, with the following provisions:detained beggars to be sent to receiving vocational shelters40(i) the receiving vocational shelter shall have reasonable lodging, food andmedical facilities with qualified doctors available round the clock at free of cost to all beggars;45(ii) mandatory education skills and basic physical fitness training would beimparted to each beggar in the receiving vocational shelter, monitored and evaluated continuously by a qualified training officer for their overall development;(iii) each beggar at the receiving vocational shelter shall be guaranteed a minimum of 100 days of employment where they would engage themselves in work to earn their livelihood and develop skill to further their employability under programmes for night shelter-cum-work;5(iv) reinforcement sessions by phychatrists and consulting doctors would be arranged at the receiving vocational shelters for conducting personal sessions with all beggars; and10(v) each of these receiving vocational shelters must be equipped with recreational facilities to engage beggars in a playing field, chess, carom and other indoor activitiesseparate shelters for children6 the appropriate government may establish and maintain, in every district, either by itself or through voluntary or non-governmental organisations, children shelters, which shall be registered as such, for all children with the exception of those with physical or mental disability, detained under section 4, with the following provisions;15(i) reasonable in house lodging, food and medical facilities with qualified doctors available round-the-clock and-in-house shall be provided free of cost to all children;35 of 2009(ii) free and compulsory education under the the right of children to free and compulsory education act, 2009;20(iii) free education till class twelfth for all children under any scheme of an appropriate government;(iv) remedial sessions for children for aiding them to get at par with their age appropriate class;(v) mandatory physical fitness and sports:25provided that the required infrastructure or access to nearest district infrastructure for the holistic development of children shall be provide by the appropriate government(vi) at least one female counsellor in each children shelter to address the issues faced by children, closely monitored by the district welfare officer on whose recommendation action will be taken as the appropriate government deems fit;30(vii) for those children with families, visitor hours may be availed by family members to meet, interact and track the development of their children at a frequency prescribed by the appropriate government; and(viii) children, above fourteen years of age, shall have skill development programmes by the government for which they shall receive a montly stipend as prescribed appropriate government357 (1) the appropriate government shall, by notification in the official gazette shall establish separate receiving vocational shelters in each district for differently abled beggers;separate shelters for biggers with disabilities(2) the shelters registered under this clause, shall, be provided, for the propose of rehabilitation and re-integration of persons, with the following in such a manner as may be prescribed, which may include;40(a) reasonable(maintain a minimum standard of quality) lodging, food and medical facilities, that would be accessible by differently abled persons, with qualified doctors available round-the-clock and in-house shall be provided free of cost to all beggars with disabilities;45(b) accessible infrastructure and equipment for differently abled persons like ramps, wheel-chairs, prosthetic devices, hearing aids, braille kits, or any other suitable aids and appliances as required; (3) appropriate vocational and skill development programs for differently abled beggars shall be carried out in shelters for differently able persons such in a manner as may be prescribed, which may include;(i) special trainers equipped and certified to take care of differently abled persons;(ii) required material for training and skill development of persons withspecial needs; and5(4) physiotherapists and doctors, according to the special needs, shall be provided in such shelters to hold special weekly sessions with all the beggars at the shelter10separate designated shelter for children with disabilities8 the appropriate government shall designate any children shelter as a home fit for children with disabilities or special needs and provide for delivering specialised services, in addition to those mentioned in sub-sec (i) of section 7, depending on the requirement and may include the following:| (i) | monitoring and management of the children shelter for children with ||------------------------------------------------------------------------------------|------------------------------------------------------------------------|| disabilities, including the standards and the nature of services to be provided by | || them, are based on individual care plans for each child; and | || 35 of 2009 | || 15 | || (ii) | the right of children to free and compulsory education act, 2009 using || special equipments and materials as may be required | || established of | || beggar's | || welfare fund | |9 the central government, in consultation with the state government, shall establish a beggar's welfare fund for the purpose of skill development, vocation training, medical facilities and education among others in such manner as may be prescribed20vocational training courses at each shelter2510 (1) the appropriate government shall ensure the imparting of vocational courses at each of the shelter institutions established under this act, with the exception of children and differently able beggars established under this act where free and compulsory training in varied fields of industry, agriculture, textiles, micro-financing, media, computer applications and software development among others as designed in the skill development program by the appropriate government for the skill development of beggars shall be provided in such manner as may be prescribed(2) a stipend per month as an incentive to all the beggars for the training sessions in such manner as may be prescribed the appropriate govt shall pay3011 the appropriate government shall help the beggars and children with disabilities to overcome their disability in a manner as may be prescribed by utilising the beggar's welfare fund, which may include the following:treatmentandrehabilitation of beggars with disablities(i) treatment and rehabilitation facilities for differently abled persons due toailments like poliomyelitis, cerebral palsy, congenital deformities, leprosy, burn contracture, paraplegia, hemiplegia free of cost;(ii) support and aid to differently abled persons, post their treatment3512 the appropriate government shall also provide additional assistance to those detained under section 5 in such a manner as may be prescribed, which may include,—additional assistance to beggars at shelters(i) birth registration and obtaining the proof of identity; (ii) legal aid where required;40(iii) referral services for education, vocational training, de-addiction, treatmentof diseases where required; and(iv) any other service that may reasonably be provided in order to ensure the well being and development of the persons detained, either directly by the appropriate government, registered or fit individuals or institutions or through referral services13 the appropriate government shall, by notification in the official gazette, establish a cooperative society for beggars, with a centre in either each district or a group of districts, where,establishment of cooperative society for beggars5(i) beggars sent to receiving vocational shelters, special shelters or children shelters shall be introduced and familiarized with several concepts of micro financing, credit system, banking, entrepreneurship among others for skill development;10(ii) the products created by beggars in the shelters during the vocational training sessions under section 10, may be sold to the public or bought by the appropriate government and the procceds to acquired shall go to the beggar's welfare fund; and(iii) beggars in shelters may take financial aid from the beggar welfare fund to sell their products through the cooperative, the profit from which shall go to the beggar or group of beggars15establishment of monitoring committee14 (1) the appropriate government shall by notification in the official gazette, carry out strict monitoring of the institutions set up under this act, by establishing a monitoring committee, within three months of the coming into force of the act in such manner as may be prescribed(2) the monitoring committee shall consist of:(a) the secretary of ministry of social welfare and justice; (b) officers from ministry of law and justice;20(c) secretary ministry of urban development, (d) five experts from the field of skill development and vocational training, appointed by the appropriate government;25(e) not less than two members from non-government organisations working in the field of social welfare and justice; and(f) not less than two retired judges of high court, appointed by the appropriate government (3) the monitoring committee shall submit a report by 10th day of every month to the ministry of social justice and empowerment30(4) each institution set up under this act, shall submit a report to the monitoring committee by 10th day of every monthassistance in jobs and employment opportunities15 the appropriate government shall assist the beggars detained under sub-section (1)of section 4, after completion of their detention period under sub-section (2) of section 5 to get jobs for sustaining their livelihood or provide jobs in government or government aided organisations35begging again would be punishable16 the appropriate government, shall arrest, sentence and impose penalty on persons,whoever having been previously detained and sent to the receiving vocational centres under section 5, if found begging again, in such a manner as may be prescribed40government to provide funds17 the central government, shall from time to time provide, after due appropriationmade by the parliament by law in this behalf, requisite funds for carrying out the purposes of the act18 the provisions of this act shall have effect notwithstanding any thing inconsistenttherewith contained in any other law for the time being in forceact to have overriding effect45power to remove difficulty19 if any difficulty arises in giving effect to the provisions of this act, the centralgovernment, in consultation with the state governments, may make such order or give such direction, not inconsistent with the provision of this act, as appears to it to be necessary or expedient for the removal of any difficultypower to make rules20 the central government, in consultation with the state governments, may bynotification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsthere are a large number of people in the country whose only source of livelihood is through the act of asking for alms over the years, this has turned into one of the largest organised crimes of human trafficking in the country the community of beggars is one of the most ignored in the country some state acts make it a punishable offence to beg and according to the law, arrest beggars and sentence them to a minimum of 3 to 10 years of imprisonment the government of india does not run any scheme or plan solely for beggars in the country and with regard to their skill development there is no robust mechanism or framework that provides them with an opportunity to develop skill and earn a respectable livelihood or fulfil their basic daily needs like food, housing or shelter these people are denied their fundamental constitutional rightsthis bill aims to provide adequate facilities for skill development programs for empowering beggars to earn their livelihood it has provisions for the treatment and rehabilitation for the differently abled as through as counselling and a separate beggars welfare fund along with establishing a cooperative society that supports themit is felt there is a need for a framework that creates positive responsibilities on the state and provides for a more effective protection of the rights of the destitute and people into begging, guaranteed under the constitutionhence this bill vivek gupta financial memorandumclause 5, clause 6, clause 8 and clause 9 of the bill seek to establish shelter homes in each district for the differently abled, children and those detained while found begging clause 10 establishes a welfare fund for beggars, clause 11 directs the appropriate government to make provisions for free and compulsory vocational training courses and skill development clause 12 gives the differently abled beggars access to free treatment and rehabilitation that will help them overcome their disability clause 13 establishes a cooperative society for beggars and clause 14 establishes a monitoring committee to supervise and overlook all institutions established under the actclause 17 of the bill makes it obligatory for the appropriate government to provide requisite funds for carrying out the purposes of this billthere is no easy way of estimating the full financial order likely to be increased if the privisions of this legislation are to be implemented however, the expenditure, whether recurring or non-recurring, will be met out of the consolidated fund of india or the consolidated fund of the concerned state memorandum regarding delegated legislationclause 20 of the bill gives power to the central government, in consultation with the state governments, to make necessary rules for making rules, by notification in the official gazette for carrying out the purposes of the bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character———— a billto provide for beggars to lead a life with dignity through skill development by impartingthem compulsory vocational training and programs for their rehabilitation and to enable them towards self sustainable livelihood and the prevention of begging and for matters connected therewith and incidental thereto————(shri vivek gupta, mp)gmgipmrnd—4849rs(s3)—27-02-2015 | Parliament_bills | ed5b8c2a-0c66-5f0d-a250-a5b5312e4b06 |
bill no 27 of 1989 the punjab approprjatiqn bill, 1989 a billto authorise payment and appropriation of ce-rtain further sums f1'om and out of the consolidated fund of the state of pun;ab tot the services of the financial year 1988-89 be it enacted by parliament in the fortieth year of the republic of india as follows:-j this act may be called the punjab appropriation act, 1989 short title issue of 2 from and out of the consolidated fund of the sta'te of punjab 5 there may be paid and applied sums not exceeding those specified in column 3 of the schedule amounting in the aggregate to the surn of three hundred and aixty crores, two lakhs and twenty-nine thou88dd rupees tf)wards defraying the several charges which will come in coul'8e of payment during the financial year 1988-89 in respect of the services specifted 10 in column 2 of the schedule r~ 360, 02,29,000 out of the consoli dated fund of the state of punjab for tbe financial year 1988-89 3 the sums authorised to be paid and applied from and out of the appl'op consolidated fund of the state of punjab by this act shall be approriation priated for the services and purposes expressed in the schedule in relation to the said year t ----i--~·~·------~-----'f ------- _- - no i sums dot exceeding of \ 1 _____ •· __ 10 rs 8,41,20,000 votei' servi -es and ('urposes ; voted by chill'jlld od the/ s api':' i' i parliament consolidated total ropo-i fund "7 i-a-':~~it"" ond f- """ /- • :t:w-:j r, 2,6',48,000 65,00,000 2 ! animal husbandry ! i and j-'jshcries revenue! 2,65,48,000 capital i 6s,oo,ooo 86,000 8,83,75,000 3 co-operation revenue i capital 8,83,7s,ooo i is 2s,46,ooo 25,46,000 4 1 defence servi~s welfaro revenue 86000 i , t i i 91,74,64000 89,66,26,000 5 education revenue 2,08, ,8,000 ! 2,46,98,000 2,46,89,000 7 exi;5e and taution revenue 1,87,00,000 20 8 finance capital 3,78,97,000 10 general administration revenue 1,87,00,000 1 3,06,72,000 / 9,000 i i 1 7225,000 i 13,73,38,000 11 health and family welfare revenue 2,00,000 i 2s 12 1 home affairs and '1 ~ 1ustice revenue capital 50,22,04,000 30,00,000 13,71,38,000 i i i 48,54,50,000 , 30,00,000 i 13 industries ; revenue capital 3,79,56,000 838,28,000 3,79,s6,000 8,38,28,000 14 inrormation and public 1,6754,000 i :: i i i relatiou rmmuo 8262,000 1 82,62,000 i 30 66,0754,000 15 i irriptioil and power rovcnue 66,03,54,000 i 32,59,000 16 labour and bmploy-idcilt revenue 1:'':'2>9000 i 17 local governmeot, 4,00,000 i i i 35 11,98,77,000 10,29,40,000 i hou$lq and urban i development revenue i capital '11,98,77,000 , (10,29,40,000 i 18 personnel and administrative reforms revenue 1,15,000 1351000 planning 1,15,86,000 l,!5,86,ooo revenue 19 12,;6,000 i public works 31 66,59,000 40 21 31,66,59,000 33,27,000 revenue capital 31,37000 i 8,40,97,000 litation " revenue 221 revenue and rehabi-840,97,000; 11,82,17,000 4s ~so,oo,ooo 231 rural development and pancbayatl reveoue capital 11,79,54,000 2,6j,ooo so,oo,ooo ! \ ii 25 social and woidcd' welfare and wolfare or scbeduled castes and backward canol revenue ~ 1,94,05,000 i t ,94,os,ooo so 26 techdical education and industrial i training revenue i 2,11,21,000 i 2,11,11,000 - t i s,oo,oo,ooo : j s,oo,oo,ooo 28 transport i 29 \ viplanee 1_ 31,14,000 i __ ___ -1-__ 3_1,_14_,000- ~ toru 354,98,91,000' j,oj!j8,ooo 360,02,29,ooo1s statement of objects and reasonsthis bill is introduced in pursuance of articles 204 (1) and 205 of the constitution and the proclamation issued under article 356 of the constitution in respect of the state of punjab on the u'th may, 1987 to provide for the appropriation out of the consolidated fund of the state f"f punjab of the moneys required to meet the supplementary expenditure charged on the consolidated fund of 'the state of punjab and the grants made by the lok sabha for expenditure of the government of punjab for the financial year 1988-89 b k gadhvi president's recommendation under article 207 of the constirption of india[copy of letter no f2(63)-b(s)/89, dated the 16th march, 1989 from shri b k gadhvi, minister of state in the department of expenditure in the ministry of finance to the secretary-general, lot sabha] the president, having been informed of the subject matter of the bill to authorise payment and appropriation of certain further sums from and out of the consolidated fund of the state of punjab for the services of the financial year ending on the 31st day of march, 1989 recommends the introduction of the punjab appropriation bill, 1989 in lot sabha arad also the consideration of the bill under clauses (1) and (3) of article 207 of the constitution read with clause (2) of article 205 thereof and the proclamation dated the 11th may, 1987 issued under article 356 a billto authorise payment and appropriation of c~rtaijl further sums from and out of the consolidated fund of the state of punjab for the services of the financial year 1988-89 (shri b k gadhvi, minister of state in the depa7"tment of ezpenditure in the ministry of finance) | Parliament_bills | 55e925af-2faa-5f5a-a730-b420af4b4457 |
bill no 73 of 2011 the beedi workers welfare bill, 2011 byshri bhausaheb r wakchaure, mpa billto provide for constitution of the beedi workers' welfare fund and also a board to administer the fund for welfare of beedi workers in the country and for matters connected therewithbe it enacted by parliament in the sixty-second year of the republic of india as follows:—1 (1) this act may be called the beedi workers welfare act, 2011(2) it extends to the whole of indiashort title,extent andcommencement(3) it shall come into force at oncedefinitions52 in this act, unless the context otherwise requires,—(i) "appropriate government" means in the case of a state, the government ofthat state and in all other cases, the central government;(ii) "beedi worker" means any person engaged in making of beedi, tobacco,cigar or cigarette and involving any process of making of beedi, cigar or cigarette and includes a person engaged on contract or temporary basis;(iii) "fund" means beedi workers welfare fund set up under section 3; and (iv) "prescribed" means prescribed by rules made under the act3 (1) the central government shall set up a fund to be known as the beedi workers'welfare fundbeedi workers welfare fund(2) the fund shall consist of contributions from central government, the state governments and owners of beedi factories in such ratio as may be prescribed5(3) the fund shall be administered by a board, consisting of—(a) one chairman to be appointed by the central government; (b) one representative of each state government where beedi making is a major occupation;10(c) two representatives of beedi workers to be nominated in such manner as may be prescribed; and(d) one representative of owners of beedi factories(4) the salary and allowances payable to, and other terms and conditions of the service of chairman and other members of the board shall be such as may be prescribed4 (1) the board shall determine the purposes for which the fund shall be utilizedfunctions of the board15(2) notwithstanding anything in sub-section (1), the fund shall be utilized for the following purposes:—(i) payment of old-age pension at the rate of rupees five thousand per month after the beedi worker has attained the age of sixty years and is unable to perform his job on account of infirmity or incapacity;20(ii) free healthcare facilities for the beedi worker and dependant family members at the designated government and other hospitals;(iii) free education facilities including supply of books, uniform, writing materials, transport to and from school to residence, hostel facilities for the children of beedi workers;25(iv) free insurance cover to beedi workers; and(v) free housing facilities for beedi workers5 every beedi worker shall be entitled to such assured minimum wage as may be fixed by the appropriate government, irrespective of the number of beedis rolled by himworkers to be assured minimum wagepenalty306 if any employer does not comply with the provisions of sections 3 and 5, he shall bepunished with a fine which may extend to rupees fifty thousand 7 it shall be the duty of the central government to provide adequate fund to the board for effective implementation of the provisions of the actcentral government to provide adequate fund8 the provisions of this act shall be in addition to and not in derogation of any other law providing for matters dealth with in this actact to be not in derogation of other laws35power to make rules9 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of the act40(2) every rule made under this section shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the role or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsthe beedi workers in the country are facing unbearable problems several lakhs of workers including women are engaged in beedi making in different parts of the country these workers contract various types of diseases during the course of their employment but there is no proper facility for their treatment they live in poverty with no means to afford education, the wards of workers are forced by situation to join the same profession of beedi making where their parents have already spent their lives hundreds of workers die before they attain age of sixty years because of diseases they contract during the course of their work there is no insurance cover available to themin old-age these beedi workers become feeble and left with no option either to continue in beedi making or any other avocation for their survival in view of above, it is necessary to provide social security and welfare measures to lakhs of beedi workers in the countryhence this billnew delhi;bhausaheb r wakchaurejuly 25, 2011 financial memorandumclause 3 provides for setting up of a beedi workers welfare fund for welfare of beedi workers it further provides for constitution of a board for administration of the beedi workers welfare fund clause 7 provides that the central government shall provide adequate fund to the board for effective implementation of the provisions of the bill the bill, if enacted, will involve expenditure from the consolidated fund of indiait is estimated that a sum of rupees two hundred crore is likely to be involved out of the consolidated fund of india per annuma non-recurring expenditure of rupees two hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the bill since the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for constitution of the beedi workers' welfare fund and also a board to administer the fund for welfare of beedi workers in the country and for matters connected therewith————(shri bhausaheb r wakchaure, mp) | Parliament_bills | 9915f828-46dd-5bf0-b599-158dce89b4d5 |
financial memorandumclause 2 of the bill provides that the railway administration shall construct and maintain three hundred metres of such national highway on either side of the railway line or track which crosses a national highway and shall also construct and maintain overbridges or under-bridges at such railway crossings the bill, therefore, if enacted will involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees two crore per annum , it is also likely to involve a non-recurring expenditure of about rupees fifty lakh annexure extract from the national highways act, 1956[48 of 1956] 5 it shall be the responsibility of the central government to develop and maintain in proper repair all national highways; but the central government may, by notification in the official gazette, direct that any function in relation to the development or maintenance of any national highway shall, subject to such conditions, if any, as may be specified in the notification, also be exercisable by the government of the state within which the national highway is situated or by any officer or authority subordinate to the central government or to the state government | Parliament_bills | 02ff8f26-7090-594b-8e40-e2d56b7f0547 |
memorandum regarding delegated legislation clause 7 of the bill emout the purposes of the bill these tules will relate to matte of legislative power is, therefore, of a normal character | Parliament_bills | 0b718ea2-5582-5981-8abf-1330765ed9e8 |
the representation of thb people (amendment) bill, 1962(as introotjcbd in lolt sabha on sm december, 1962) , (amendment) bill, 1962 (as introduced in lox: saara)a bill further to amend the representation of the people act, 1950 be it enacted by parliament in the thirteenth year of the republic of india as follows:-1 this act may be called the representation of the people short title (amendment) act, 1962 s 2 in the fourth schedule to the representation of the people act, amend-~-~~ 10 is , founh schedule (a) under the heading "madras", for the entry "4 class i act 43 of panchayats, that is to say, panchayats notified by the state gov- 19so• ernment in the official gazette as panchayats which exercise jurisdiction over an area containing a population of not less than five thousand and whose income for the financial year immediately preceding the date of the notification was not less than ten thousand rupees", the following entry shall be substituted, namely:--"4 town panchayats notified under the madras panchayats act, 1958 (madras act xxxv of 1958), that is to say, panchayats having a population estimated at not less than five thousand and an annual income estimated at not less than ten thousand rupees"; (b) under the heading "maharashtra", for the existing entries, the following entries shall be substituted, namely:-"i municipalities 2 cantonment boards 3 town committees 4 zilla parishads"; (c) under the heading "utl'ar pradesh", after the entry "5 notified area committee", the entry "6 kshettra samitis" shall be inserted s statement of objects and reasonsthe local authorities specified in the fourth schedule to the representation of the people act, 1950, in pursuance of article 171 (3) of the constitution read with section 27(2) of the above-mentioned act form tne basis of the electorate of local authoritirs' constituencies of the state legislative councils unless the lists of these local authorities are kept up-to-date, there are difficulties in the holding of bye-elections from the local authorities' constituencies recently there have been changes in the lists of local authorities for maharashtra, madras and uttar pradesh with the inauguration of panchayat raj in maharashtra, district boards, district local boards and janapada sabhas (rural circle) have been replaced by zilla parishads in madras "class i panchayats" have been reclassified as "town panchayats" and in uttar pradesh "kshettra srmitis" have been introduced by the up kshettra samitis and zilla parishads act, 1961 the state governments concerned want these new local bodies to be mentioned in their respective lists of local authorities in the fourth schedule any change in the lists of these local authorities can only be effected by parliament by law accordingly the bill seeks to make the necessary changes in the lists of local authorities in the fourth schedule to give effect to the above proposals for the state governments b misra i , ' new dblri; the 29th november, 1963 - - - - the fourth schedule - - - - 1 municipalities 2 panchayat union cowlcils 3 cantonment boards 4 class i panchayats, that is to say, panchayats notified by the state government in the official gazette as panchayats which exercise jurisdiction over an area containing a population of not less than five thousand and whose income for the financial year immediately preceding the date of the notification was not less than ten thousand rupees maharashtra1 municipal committees 2 district local boards 3 cantonment boards 4 district boards 5 town committees 6 janpada sabhas (rural circle) - - - - uttar pradesh1 municipalities 2 zilla parishads including antarim zilla parishads 3 cantonment boards 4 town area' committees 5 notified area committees - - - - a bill furtjl:r to amead tile repl'clclltatiol1 of the people act, 1950 (shri bibudhendra misra, deputy minister in the ministry of law) | Parliament_bills | 022e6983-861f-588d-ae81-164e370e1069 |
bill no 220 of 2016 the constitution (amendment) bill, 2016 byshri gopal chinayya shetty, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-seventh year of the republic of india as follows:— statement of objects and reasonsindia is the largest democracy in the world it has a strong parliamentary system since1951, free and fair elections to the houses of parliament, state legislatures and local bodies have been held at regular intervals indian elections are benchmark for many other countriesat present a candidate is declared as elected even if he secures seventeen per cent of the votes polled though he has won the seat, yet he may not have the support of even half of the electors in the true sense, he is not representing the majority of voters in the constituency from which he has been electedthe percentage of votes polled at every election is very less which shows that people are not willing to participate in the election process sometimes in some of the constituencies, as low as thirty per cent of the total votes are polled this is not a healthy sign for democracy casting a vote at an election is one of the duty of community service mentioned in the universal declaration of human rights introducing an obligation to vote will help in strengthening the democracy and, electing a government with more stability, legitimacy and genuine mandate compulsory voting system can confer a high degree of political legitimacy because it results in high voter turnout high level of participation decreases the risk of political instabilitythe compulsory voting is a system in which electors are obliged to cast their votes in electionstherefore, it is proposed to make it a fundamental duty of every eligible citizen to cast vote at elections to the house of the people, legislative assemblies and institutions of local- self governmenthence this billaugust 9, 2016 annexureextract from the constitution of india part iva fundamental duties51a it shall be the duty of every citizen of india—fundamental duties(a) (k) who is a parent or guardian to provide opportunities for education to his child or, as the case may be, ward between the age of six and fourteen years lok sabha———— a bill further to amend the constitution of india————(shri gopal chinayya shetty, mp)gmgipmrnd—2572ls(s3)—28092016 | Parliament_bills | 14fd24c2-8093-550c-aaa0-a385ba6bcf34 |
;: "f'~er'i(, ~t: i nt"rmlitio , -_, ",_, , n:'f vi(,-6 no , ell_ the appropriation (no 4)'bill, 1969& bill to authoriae pa~nt and appropriaticm 01 certain turthttr "'me from and out _i the consoudated fum oj india for the ~ 01 the :firta'ndal 1/'" 196t-70 bii it enacted by parliament in the twentieth year of the republic of indla as follows:-1 this act may be called the appropriation (no4) act, 1868 short tiue } 2 from and out of the consolidated fund of india there may de ; paid and applied sums not exceeding those specified in column 3 of the schedule amounting in the algregate to the sum 01 thirteen crores, sixty-two lakhs and forty-one thousand rupees towards defraying the several charges which will come in course of payment during the financial year 1969-70, in respect of the services specified in column 2 of the jo schedule l8tueof ra13,82 41,000 outot the cod-iiol1dated l'uhdot india fortbe ~ j969-70 appro-priation 3 the sums authorised to be paid and applied from and out of the consolfdated fund of india by this act shall be appropriated for the aer-\'ices and purposes expressed in the schedule in relation to the said year no of servich add puipolci siiidi not c'c""dlo ~ ~ voted by total s peruamolil codioiidatees puacl ra ita ra 7 bdnoitjon l,aoo ipoo ~,04,ooo 2,q4,ooo 10 4 cebidct 331,000 33j,ooo 60 silt 12,$3,000 1a,sjoog 41 stadoacry &ad pdntida : i 61 other reveilue bspenditurc of (be minii-: !rt of idduatri8l de~t, interoa1 1 e and company affa • 8,10,000 8,10,000 15 - • " ;,:110 i - 66 multi-putpoie rim schemea' ,,00,000 s,oo,ooo , other revenue bqjenditure of the minis-~ try of shippidg and tranaport "'15,00,000 4,1,,00,, it' 93 ' poiti an:! t dqrapba-wotkin; &penaes 2,oo,oo,oc/o 2,,00,00000 ~, dtber ~ ~turc oftbe depart-20 ment ofsociil welfare 1,50 ,000 l,sopoo i 116 delbf capita1 outlay 1000 1/)00 121 cagital outlay of the mia1is~nduatria1 evclopment, internal and 25 company mfaira - - - 6"o90poo 6,so,popoo 134 other <!apitalolrt1ay of the ministry of irriptioo md power - 6000,000 6opopoo us eac oiity of the ministry of labour, ioymcnl and rehabilitation 4,00,000 ",copoo 30 131 capital outlay on aviation 1,000 1,000 gjwid total 13,60~~ooo ~{!jj,ooo 12·62~ie statembnt of objects and reasonstlua bill is introduced in pursuance ef article 114(1) of the eonututiod of iddia, read with article 115 thereof, to provide for the appropriation out of the consoudated fund of india of the money required to meet the supplementary expenditure charged on the coilloudated fund of india and the grants made by the lok sabha for expenditure ,cif the central government, excludjng railways, for the financial year 1989-70 p c sethi president's recom¥enda1'lon und~ article 117 of' the constitution of india[copy of letter no f5(5)-bi69, dated the 10th august, 1969 from shri p c sethi, minister of state ij\ the ministry of finance to the secretary, lok sabha] the chief justice of india discharging the functions of the president having been informed of the subject matter of the proposed bill to authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the year ending on the 31st day of march, 1970, reconunends the introduction of the appropriation (no4) bill, 1969 in the lok sabha and alsa recommends to the sabha the consideration of the bill· under article 117 (1) and (3) of the constitution read with article 115 thereof 2 the bill will be introduced in the lok sabha after all the supplementary demands for grants for 1969-70 have been voted a bill to horise payment and appropriation tof certain further sums from and out of the conuiidated futld of india for the services of the financial year t~o (shri pc sethi, minister of state in the ministry of finance) | Parliament_bills | bbd638c2-1813-521c-a29c-09ef16d41b68 |
thb central sales tax (amendljlenr) bill, 1969 l-tg b§1m introduced id lok sabha 71 page 1, line 6,-for "(f)" ~ "(j)" 2 page 2, line 28,-m "shal" ~ "shall" 3 page 2, iide 35,-read after "" , 4 page 2, line 38,-"1 966: " 5 for "1 969- n read , paer\ 6, line 14,-{ ,for "daddalam" ~ "y add alam" 6 rage 13, ~1ne 7,-1:2£ "for" ~ "or" 7 correct line number on page 3 ~sadha 31 ,891 (saka) buino 63 of m9 the central sales tax (amendment) bill, 1969 a billfurther to amend the central sales tax acta 1956 and to provide for certain other matters be it enacted by parliament in the twentieth year of the republic of india as tollows:-1 this act may be called the central sales tax (amendment) act, shon 1969 tiue amendment of section 2 74 of 19~6 5 2 in section 2 of the central sales tax act, 1956 (hereinafter referred to as the principal act), in clause (f), for the words "and determined in the prescribed manner", the words "and determined in accordance with the provisions of this act and the rules made thereunder" shall be, and shall be deemed always to have been, substituted 10 3 in section 6 of the principal act,-amendment" section 6 (a) after sub-section (1), the following sub-section shall be, and shall be deemed always to have been, inserted, namely:-, "(la) a dealer shall be liable to pay tax under this act cn a sale of any goods effected by him in the cou1'l@ of tnterstate trade or commerce notwithstanding that no tax would have been leviable (whether on the seher or the purchaser) under the sales tax law of the appropriate state if that sale had taken place inside that state"; (b) in sub-section (2), for the word, brackets and figure "sub- 5 section (i)", the words, brackets, figures and letter "sub-section (1) or sub-section (la)" shall be, and shall be deemed to have been, substituted with effect from the 1st day of october, 1958 amedd-1jmiit of sectjon 8 4 in section 8 of the principal act, in sub-section (2a) , for the words, brackets and figures "notwithstanding anything contained in sub-section 10 (1) or sub-section (2)", the words, brackets, figures and letter "notwithstanding anything contained in sub-section (i a) of section 6 or in sub-st:ction (1) or sub-section (2) of this section" shall be, and shall be det!med to have been, substituted with effect from the 1st day of october, 1958 5 after section 8 of the principal act, the following section shall be, 15 and shall be deemed always to have been, inserted, namely:-ldaenlon otnew aection 8a "sa (1) in determining the turnover of a dealer for the purpol'es of this act, the following deductions shall be made from the aggregate of the salle prices, namely:-determination or turnovea: (a) the amount arrived at by applying the following formula 20 rate of tax x aggregate of sale prices ·100--plus rate-or tax 4-0 provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this act, has 25 been otherwise deducted from the aggregate of sale prices exp~nation-where the turnover of a dealer is taxable at different rates, the aforesaid formula shal be appjied separately in respect of each part of the turnover liable to a different rate of tu; ~ (b) the sale price of all goods returned to the dealer by the purchasers of such goods,-(i) within a period of three months from the date of delivery of the goods, in the case of goods returned before the 14th day of mry, 1966: 35 (ii) within a period of six months from the date of delivery of the goods, in the case of goods returned on or after the 14th day of may, 1969; provided that satisfactory evidence of such return of goods and of refund or adjustment in accounts of the sale price thereoi 40 is produced before the authority competent to assess or, as th· case may be, re-assess the tax payable by the dealer under this act; and (c) such other deductions as the central government may, having regard to the prevalent market codciitions, facility of trade 45 and interests of consumers, prescribe (2) save as otherwise provided in sub-section (1), in deter"'~injng the turnover of a dealer for the purposes of this act, no deduction shall be made from the aggregate of the sale prices" 6 for section 9 of the principal act, the following section shall be, and subatttu-5 shall be deemed always to have been, substituted, namely: -tion of newaec_ tion for seetioll 9 a levy and coll«tiun of tax and penalties 10 "9 (1) the tax payable by any dealer under this act on sales of goods effected by him in the course of inter-state trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the government of india and the tax so levied shall be collected by that government in accordance with the provisions of sub-section (2), in the st3te from which the movement of the goads commenced: provided that, in the case of a sale of goods during their move· ment from one state to another, being a sale subsequent to the fir~t 15 sale in respect of the same goods, the tax shall, where such sale do~s not fall within sub-section (2) of section 6, be levied and collected in the state from which the registered dealer effecting the subsequent sale obtained or, as the case may be, could have obtained, the form prescribed for the purposes of clause' (a) of sub-section (4) of section 20 8 in connection with the purchase of such goods (2) subject to the other provisions of this act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce paymen~ of any tax under the general sales tax law of the appropriate state shall on behalf of the govern-, 5 ment of india, assess,· re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general bales tax law of the state; and for this purpose they may exercise all or any of the powers they have 30 under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assess,· ment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of 35 liability of any firm or hindu undivided family to pay tax· in th(l event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, penalties, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply 40 accordingly: provided that i·f in any state or part thereof there is no ,cneral sales tax law in force, the central government may, b)" ndes made in this behalf, make necessary provision for all or any or the matters specified in this sub-section 45 (3) the proceeds in any financial year of any tax, including any penalty, levied and collected under this act in any state (other than a union territory) on behalf of the government of india shah be assigned to that state and shall be retained by it; and the proceeds attributable to union territories shall form part of the consolidated fund of india" amend ment of aeetlon loa 7 section loa of the principal act shall be, and shall be deem(!d to have been, renumbered with effect· from the 1st day of october, 1958 as sub--section (1) of that section and after the said sub-section (1) the 5 ,ohowing sub-section shall be and shall be deemed to have beer, inserted with effect from the said day, namely:-"(2) the penalty imposed upon any dealer under sub-se'ction (1) shall be collected by the government of india in the manner provided in sub-section (2) of section 9-10 (a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the state in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub·section (4) of section 8 in connection with the purchase of such goods; is (l:t) in the case of an offence falling under clause (c) (if section 10, in the state in which the person purchasing the goods should have registered himself if the offence had not been committed" amend ident of section 13 8 in section 13 of the principal act, in clause (f) of sub-section (1), for the word, brackets and figure "sub-section (3) ", the word" brackets ~o and figure "sub-section (2)" shall be, and shall be deemed always to have been, substituted validation of &siessments, etc: t (1) notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, any assessment, re-assessment, levy or collection of any tax made or purporting to have 25 heen made any action or thing taken or done in relation to such assessment, re-assessment, levy or collection under the provisions of the principal act before the 9th day of june, 1969, shall be deemed to be as valid and effective as if such assessment, re-assessment, levy or collection 01' aetion or thing had been made, taken or done under the principal act 30 as amended by this act and accordingly-(a) all acts, proceedings or things done or taken by the government or by any officer of the government or by any other authority in connedion with the assessment, re-assessment, levy or coljection of such tax shall, for all purposes, be deemed to be, and to have 35 always been, done or taken in accordance with law; (b) do suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of any such tax; and (c) no court shall enforce any decree or order directin~ the re- 40 fund of 2ny such tax (2) for the removal of doubts, it is hereby declared that nothing in sub-set!tjon (1) shall be construed as preventing any person-(a) from questioning in accordance with the provisions of the principal act, as amended by this act, any assessment, re-assessment,4s levy or collection of tax referred to in sub-section (1), or (b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the princlpal act as amended by this act exemption from liability to pay taxm certain case~ 10 (1) where any sale of goods in the course of inter-state trade or commerce has been effected during the period between the 10th day of november, 1964 and the 9th day of june, 1969, and the dealer effecting such foiajehas not collected any tax under the principal act on the ground 5 that no such tax could have been levied or collected in respect of such sale or any portion of the turnover relating to such sale and no ·such tax could have been levied or collected if the amendments made in the principal act- by this act had not been made, then, notwithstanding anything eolltained in section 9 or the said amendments, the dealer shall not be 10 hl!lble ,to pay any tax under the principal act, as amended by thif act, in respect of such sale or such part of the turnover relating to such sale (2) for the purposes of sub-section (1) the burden of proving that no tax was collected under the principal act in respect of any sale referred to in,sub-section (1) or in respect of any portion of the turnover relating 15 to such sale shall be on the dealer effecting such sale "of 1969 11 (1) the central sales tax (amendment) ordinance, 1969, is hereby repeal repealed and silv_ ing (2) notwithstanding such repeal, anything done or any actipn taken under the principal act as amended by the said ordinance shall be d ~emed 20 to have been done or taken under the principal act as amended by this act as if this act had come into force on the 9th day of june, 1969 the levy of tax on inter-state sales under the central sales tax act, 1956, commenced from the 1st july, 1957 the scheme of the act as originally intended was that while matters of a substantive nature, such as the incidence of tax, the point of levy, the determination of turnover for purposes of calculation of tax including exemptions which should be allowed in detennlnlng such turnover, should be regulated by the provisions made in that behalf in the act itself or in rules made under the act, matters of a procedural nature, such as the procedure for collecti~ of tax, the machinery for collection oj tax should be regulated by the provisions contained in the local sales tax law of the appropriate state however on the 10th november, 1964, the supreme court in the caf;e of the state of mysore vs yaddawm lakshminarasimhiah settll " sons (hereinafter referred to as the daddalam case) held that the pl'o\iisions of the act would have the effect of incorporating not only the procedural provisions of the local sales tax laws but also the substantive provisions thereof the court was concerned in this case with a factual situation which had arisen before the act was amended in 1958 and in arriving at its conclusion the court relied upon the wording of section 8(2) and section 9 (1) of the act as they stood before the act was amended in 1958 there was a conflict of opinion amongst the high courts as to whether the ruling of the supreme court in the aforementioned case held ~ood even with reference to the provision~ of the act as amended in 1958 in a series of decisions in 1968, the supreme court hem that its decision in yaddalam case applied with equal force even after the amendment of the act in 1958 the court also extended the scope of its ruling in yaddalam case and held that the provisions of the sales tax law of the appropriate state would apply not only in respect of point of levy of central sales tax but also in respect of deductions to be made in the determination of turnover for the purpolles of calculating the tax payable under the central sales tax act 2 thesp judgments, therefore went against the scheme which was sought to be given effect to' in the act and in accordance with which the act had been administered all along as a result of these judgments, the state governments would have been required to refund a substantial portion of tne taxes levied and collected umler the act it, therefore, became necessary to promulgate the central sales tax (amendment) ordinance, 1969 (4 of 1969) on the 9th june, 1969 3 the ordinaillce amended the central sales tax act, 1956 with retrospective effect to make it clear that t",x q'n an inter-state sale of goods would be payable notwithstanding th(~ fact that no tax would have been levied un'tier the sales tax law of t1' ~ appropriate state, had the sale token place inside such state at that point further, the ordinance provided that turnover for the purposes of assessment of tax would be "~, , ,' i : " j ,:(,' - - , tietermined in accordance with the provisions of the act and the rules made the~tii1der the ordinance also validated the taxes imposed, assessed or ~'ol1ected by the state governments up to the date of commencement of the ordinance the ordinance made suitable provisions to safeguard the interests of dealers who, relying upon the supreme conurt judgment in yaddalam case, did not colect tax from their customers 4 this bill seeks to replace the ordinance, subject to certain changes of a consequential or clarifying nature, by an act of parliament the notes on clauses explain the provisions o"f the bill new delhi; p c sethi the 18th july, 1969 recommendation under articles 117 and 274 of the constitution of india[copy of letter no 8/24/69-st(2), dated the 18th july, 1969 from shri prakashchand b sethi, minister of state in the ministry of finance to the secretary, lok sabha] the vice-president acting as president having been apprised of the subject matter of the above bill, has been pleased to recommend, in pursuance of clauses (1) and (3) of article 117 and clause (1) (,f article 27" of the constitution of lndia~ the introduction and consideration of the bill in the lok sabha (;lause 2-thls clause' seeks to amend, with retrospective effect, the definition of the term "turnover" to make clear that the turnqver shall be determined in accordance with the provisions of the act and the rules made thereunder clause 3-this clause seeks to' insert with retrospective effect a new sub-section (la) in section 6 of the principal act new scirsection (ia) seeks to provide that tax on inter-state sale of any goods shall be payable notwithstantling the fact that no tax would have been levied under the sales tax law of the appropriate state if that sale had, taken place inside that state the other amendment which this clause seeks to make is of a consequential nature clause 4-this is of a consequential end clarifying nature clause 5-rrhis clause seeks to insert with retrospective effect a new section sa, in the principal act new section 8a provides for the deductions which should be allowed in determining the turnover of a dealer for the purposes of the act the de'ductians, provided in rule 11 (2) of the central sales tax (registration and turnover) rules, 1957, as amended from time to time, regarding the tax element and the goods returned to a dealer, have been incorporated in the section to cover contingencies which may arise in future, power is als·(), being taken to prescribe other deductions having regard to the prevalent market con-'ciitions, facility of trade and interests of consumers clause ~-this cleuse seeks to substitute with retrospective effect section 9 of the principal act by a new section in respect of· ·first inter-state sale, tax will be payable in the state wherefrom the movement of the' goods commenced in the case of a second or subsequent sale not covered by sub-section (2) of section 6, the tax will be levied uld collected in the state where the registered dealer effecting the subsequent sale has his place of business power is also being taken by the central government to make, rules for the purpose of providing for the assessment, collection and enforcement of payment of tax under the act ;n any territory where there is no local sales tax law in force it has also been made clear that for the i>urp:)ses of assessment, collection 6l1'd payment of tax, the act will attrac~ the pl'o'cedural provisions relating to assessment, collection and payment of tax under the general sales tax law of the appropriate state clause 7-this clause seeks to transpose, without any change, the existing provisions regarding collection of p':'nalty contained in sub-sectian (2) of section 9 of the principal act to section 10 the transposition has become necessary as the other provisions of section 9 are being substituted with effect from the commencement of the principal act clctuse a-this is consequential clame 9-this clause provides for validation of past levies and collections of tax under the act up to the date of commencement of this act clause 10-this clauseseeks to exempt a dealer from liability to pay tax in respect of any sale effected by him during the perio'd between the loth day of november, 1964 (the date of the judgment of the supreme court in yaddalam case) and the 9th day of june, 1969 rthe date afcornmencement of central sales tax (amendment) ordinance, 1969j, or in respect of any portion of turnover relating to such sale if the dealer proves that he has, relying upon judicial pronouncements, not collectetl tax on such sale or such portion of turnover chluse n-this clause seeks to repe$l the ce~tral sales tax (amendment) ordinance, 1969 and make the usual saving provision the central sales tax act, 1956 utilises the machinery in existence in states and union territories for collection of sales tax however, in the case of any state or part thereof in which local sales tax law is not in force, this would not be possible and accordinjly sub-section (3) of existing section 9 of the act confers powers on the central government to provide for such machinery in respect of such state or part thereof the proviso to sub-section (2) of new section 9, which clause 6 seeks to substitute for existing section 9, seeks to centinue these powers of the central government the need for utilising these powers has not been felt up till now however, it might become necessary to invoke this provision if at any stage, it is decided to cellect central sales tax in respect of inter-state sales emanating from a territory where there is - no local sales tax it is not possible to visualise clearly the expenditure that would be inv'olved on this account as there is no appreciable "olume of inter-state trade from such territories, only a small staff, if at all necessary, would be required and the expenditure likely to be involved on this account may not exceed rs 25,000 per annum c ]j,"'ntral sales t iiithe central sales tax act, 1956 utilises the machinery in existence in states and union tjrritories fo~ collsction of sales tax however, in the case of any state or nart thereof in ,mich local sales tax law is not in force, this ,",ould not be possible and acc ordingly sub-section (3) of existing section 9 of t he act confers powers on the central government to provide for such machinery in respect of such state or part thereof the nroviso to sub-section (2) of new section 9, wl:11ch clause 6 seeks to substi tute for existing section 9, seel~s to c 0ntinue these po',rers of the central government the need for utiltsing these powers has not been felt up till novt ho'"ever, it might become necessary to invoke this provision if at an~r stage, it is decided to collect central sales tax in respect of inter-state sales em~nqting from a territory 'lthere there is no local sales tax it is not possible to visualise clearly the expenditure that ,",ould be involved on this account as there is ~o appreciable volume of inter-state trade from such territoriefj, only a small staff, if at all necessary, would be required ~nn the expen(hture li':ely to be involved on this account may not exceed r~25,ooo per annum the bi 11 does not involv0 any non-recurring 0xpenditure new delhi dated: 24/7/69 sn 1- pc s~thi minister in tie ministry of fini\nce memorandum regarding delegated legislationclause 5 of the bill seeks to insert a new section sa in the principal act the new section provides expressly for certain deductions which may be allowed from the gross turnover of a dealer for the purposes of the act to provide for contingencies which may arise in future, the section seeks to authorise the central government to make rules providing for other deductions having regard to the prevalent market conditions, facility of trade and interests of consumers any such additional deductions would be to the advantage of the dealers ~ the section lays down clearly the guidelines for providing for such additional deductions the delegation of legislative power is of a normal character 2 clause 6 of the bill seeks to substitute a new section 9 for existing section 9 of the principal act the proviso to sub-aection (2) of the new sect jon [which merely re-enacts a similar provision contained in sub-section (3) of existing section 9] empowers the central government to make rules to provide for collection and enforcement of payment f tax under the act in a state or part thereof where there is no l()('al sales tax law as the matters in respect of which rules can be made under ~e proviso pertain to matters of administrative detail and procedure, the delegation of legislative power is of a normal character extracts from the central sales tax act, 1956 (74 of 1956)- , '" '" '" 2 in this act unless the context otherwiserequires,-~flnitions '" '" '" '" '" (j) i'tumover" used in relation to any dealer liable to tax under this act means the aggregate of the sale prices ·received and receivable by him inrespeet of sales of any goods in the course of inter-state trade or commerce made during any prescribed period and determined!n the prescribed manner; '" '" '" '" '" chapter iii inter-state sales taxliability to tax on inter-state sales 6 (1) subject to the other provisions contained in this act, every dealer shall, with effect from such date as the central government may, by notification in the official gazette, appoint, not being earlier than thirty days from the date of such notification be liable to pay tax under this act on all sales effected by him in the course of inter-state trade or commerce during any year on and from the date so notified (2) notwithstanding anything contained in sub-section (1), where a sale in the course of inter-state trade or commerce of goods of the description referred to in sub-section (3) of section 8-(a) has occasioned the movement of such goods from one state to another; or (b) has been effected by a transfer of documents of title to such goods during their movement from one state to another; any subsequent sale to a registered dealer during such movement effected by a transfer of documents of title to such goods shall not be subject to tax under this act: provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescril,>ed authority in the prescribed manner a certificate duly filled and signed by the registered dealer from whom the goods were purchased, containing the prescribed particulars '" '" '" 8 (1) '" '" (2a) notwithstanding anything contained in sub-section (1) or subsection (2), if under the sales tax law of the appropriate state the sale or purchase, as the case may be, of any goods by a dealer is exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent (whether called a tax or fee or by any other name), the tax payable under this act on his turnover in so far as the j2 ratellol the course state commerce turnover or any part thereof relates to the sale of such goods shall be nil or, as the case may be, shall be calculated at the lower rate explanation-for the purposes of this sub-section a sale or purchase of goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate state if under that law it is exempt only in specified circumstances or under specified conditions or in relation to which the tax is levied at specified stages for otherwise than with reference to the turnover of the goods - - - - - levy and collection of tax and penalties 9 (1) the tax payable by any dealer under this act on sales of goods effected by him in the course of inter-state trade or commerce [whether such sales fall within clause (a) or clause (b) of section 3] sh~ll be levied and collected by the government of india in the manner provided in sub-section (3) in the state from which the movement of the goods commenced: provided that, in the case of a sale of goods during their mo lement from one state to another being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the state from which the registered dealer effecting the subsequent sale obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods (2) the penalty imposed upon any dealer under section loa shall be collected by the government of india in the manner provided in sub-section (3)-(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the state in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods; (b) in the case of an offence falling under clause (c) of section 10, in the state in which the person purchasing the goods should have registered himself if the offence had not been committed (3) the authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india and subject to any rules made under this act, assess, collect and enforce payment of any tax, including any penalty, payable by a dealer under this act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected; and for this purpose they may exercise all or any qf the powers they have under the general sales tax law of the state; and the ~)rovisions of such law, including provisions relating to returns, appeals, reviews, revisions, references, penalties and compounding of offences, shall apply accordingly: provided that if in any state or part thereof there is no genpral sales tax law in force, the central government may, by rules made in this bchau, make necessary provision for all or any of the matters specified in this sub-section, and such rules may provide that a breach of any r~ shall be punishable with fine which may extend to five hundred rupees; and where the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues (4) the proceeds in any financial year of any tax, including any penalty, leyied and collected under this act in any state (other than a union territory) on behalf of the government of india shall be assigned to that state and shall be retained by it; and the proceeds attributable to union territories shall form part of the consolidated fund of india - - - - - imposition of penalty in lleuot prosecution loa if any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this act in respect of the sale to him of the goods if the offence had not been committed: provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section - - - - - powertc make ruin 13 (1) the central government may, by notification in the official gazette, make rules providing for-- - - - - (f) the matters in respect of which provision may be made under the proviso to sub-section (3) of section 9; - - - - - lok sabhaa bill further to amend the central sates tax act, 1956 and to provide for certain other mattt:rs (shri prakashchand b sethi, minister of state i1z the ministry of finance) | Parliament_bills | 29902f02-a2c6-599f-b6a3-069d0fb2bfcc |
bill no lxxxiii of 2006 the senior citizens (maintenance, protection and welfare) bill, 2006 a billto provide for the compulsory maintenance, protection and welfare of senior citizens so as to secure a life of dignity, peace and security for them and for the welfare measures to be undertaken by the state for its aged citizens and for matters connected therewith and incidental theretobe it enacted by parliament in the fifty-seventh year of the republic of india as follows:—1 (1) this act may be called the senior citizens (maintenance, protection and welfare) act, 2006short title, extent and commencement(2) it extends to the whole of india5(3) it shall come into force on such date, as the central government may, by notification in the official gazette, appointdefinitions2 in this act, unless the context otherwise requires,—10(a) "appropriate government" means in the case of a state, the government ofthat state and in other cases, the central government;(b) "indigent" means a senior citizen who, due to age related infirmity or disabilityor ailment, is incapable to earn his livelihood and who has no independent and adequate means of livelihood;(c) "prescribed" means prescribed by rules made under this act; (d) "senior citizen" means any citizen who is sixty or more years of age5national policy for the senior citizens3 the central government shall, as soon as may be, but within one year of commencement of this act, review the existing policy, if any, and formulate a national policy for the overall welfare, care and protection of the senior citizens so as to give them a secure life of dignity at the fag end of their lives10compulsory maintenance of senior citizens by their kins4 (1) notwithstanding anything contained in any other law for the time being in force it shall be the duty of every person to take care, look after and maintain his parents and grand parents and more so who do not have any source of income or sustenance, as the case may be(2) whoever fails to comply with the provisions of sub-section (1) shall be guilty of an offence under this act5 the appropriate government shall maintain district wise register of senior citizens with such details and particulars and in such manner as may be prescribedregister of seniorcitizens15establishment of senior citizens' homes6 (1) the central government shall establish and maintain sufficient number ofsenior citizens' homes at conspicuous places in the country in consultation with the concerned governments of the states and union territory administrations and provide all necessary facilities in such homes as may be prescribed20(2) all indigent and other senior citizens abandoned or neglected by their kith and kin shall be kept in the homes referred to in sub-section (1) by the appropriate government25financial assistance to senior citizens3035medical and other facilities to the senior citizens(3) apart from the facilities of day to day life, the homes shall also provide means of entertainment and such recreational facilities which may help the senior citizens residing in such homes to overcome their distress at being indigent or being neglected by their kith and kin7 (1) every senior citizen shall, on an application made in the prescribed format, be given rupees one thousand per month as financial assistance for his subsistence by the appropriate government in whose jurisdiction the senior citizen ordinarily resides and the financial assistance payable to such citizens shall be linked with the cost of living index so as to ensure a decent living to the senior citizens:provided that the financial assistance shall not be given to those senior citizens who are residing and being looked after in the senior citizens homes established under section 6(2) the financial assistance referred to in sub-section (1) shall be disbursed to the senior citizens through government treasury or any branch of a public sector bank or post office as per the preference given by the concerned senior citizen in his application form8 the appropriate government shall provide to every senior citizen,—(a) free medical treatment in government hospitals and dispensaries or other dispensaries, nursing homes and clinics recognized by the appropriate government;(b) free travel facilities by public transport and concessions in private owned transport;4045area police to provide security to senior citizens(c) free pilgrimages within the country, pilgrimage to mansarovar and haj in such manner as may be prescribed;(d) facilties for yoga and other sports; (e) interest free loans for housing and self-employment purposes9 (1) notwithstanding anything contained in any other law for the time being in force the local police of every police station or police post shall keep a record of all the senior citizens residing in its jurisdiction so as to provide maximum security to such citizens(2) it shall be the duty of the area station house officer or in-charge of the police post of the local police as the case may be to provide maximum security to every lone senior citizen or lonely couple residing in his jurisdiction in such manner as may be prescribedmaintenanceallowance in certain cases penalty2010 (1) in case of non-compliance of the provisions of section 4 by any person, a magistrate of the first class may, upon proof of such neglect or refusal by such person, order such person to make a monthly allowance or lump sum payment thereof for such period as may be prescribed for the maintenance of his father or mother or both, as the case may be and to pay the same to such senior citizen as the magistrate may from time to time direct(2) the magistrate may, before making an order under sub-section (1), consider all or any of the following matters:(a) the average income, property or joint family property income of the person against whom maintenance order has to be passed;(b) the standard of living of the family; (c) any other matter which, in the circumstances, the magistrate may consider relevant (3) an appeal shall lie to the concerned high court from any order made by the magistrate under sub-section (1)11 if any person who is ordered to pay maintenance allowance under section 10 of this act, fails without sufficient reasons to comply with the order or willfully refuses to maintain and take care of his parents or grand parents, as the case may be, shall be liable to imprisonment for a term which shall not be less than five years but may extend to ten years and also with fine which may extend to ten lakh rupees12 the central government shall, after due appropriation made by parliament by law in this behalf, provide requisite funds to the state governments for carrying out the purposes of this actcentral government to provide requisite funds act to have overriding effect power to make rules13 the provisions of this act and rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force, but save as aforesaid the provisions of this act shall be in addition to and not in derogation of any other law for the time being applicable to senior citizens in any part of the country14 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act; statement of objects and reasonsas per census 2001, there were 7,66,22,321 senior citizens in our country and their population is growing very fast and by the year 2016 the population of senior citizens will be more than ten per cent of the total population of the nation majority of these senior citizens are unable to take care of themselves and do not have sufficient means to lead a decent and happy life due to near disintegration of joint family system and economic considerations by their kith and kin, the senior citizens are being ignored by their near and dear ones who are left to fend for themselves and compelled to lead a lonely and disappointed life though section 125 of the code of criminal procedure, 1973 provides for maintenance allowance that the senior citizens can claim from their legal heirs, but generally the majority of senior citizens do not claim maintenance because of their ignorance or self-pride which compels them to disown their kith and kin who they feel have dumped themthese days another alarming trend which is emerging is that lonely or couple senior citizens are being murdered either for their property or are robbed and they are becoming easy targets of the criminals hence it has become necessary to give utmost security to the senior citizensin a welfare state like ours, it is the duty of the central and state governments to look after the senior citizens so that they too lead a decent life at the fag end of their lives for this, the central government should open senior citizen homes, give financial assistance, medical aid and other facilities to the indigent and needy senior citizens so as to enable them to forget the wounds given by their own near and dear oneshence this billsushma swaraj financial memorandumclause 6 of the bill provides for the establishment of senior citizens homes clause 7provides for the financial assistance to senior citizens clause 8 provides for medical and other facilities for senior citizens clause 12 makes it obligatory for the central government to provide requisite funds for carrying out the purposes of the bill the bill if enacted will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees five thousand crore may involve as recurring expenditure per annum memorandum regarding delegated legislationclause 14 of the bill gives power to the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character———— a billto provide for the compulsory maintenance, protection and welfare of senior citizens so as tosecure a life of dignity, peace and security for them and for the welfare measures to be undertaken by the state for its aged citizens and for matters connected therewith and incidental thereto—————(shrimati sushma swaraj, mp) | Parliament_bills | b933080d-1ff8-57b1-b1e9-ac203ec8a438 |
bill no 110 of 2016 the constitution (amendment) bill, 2016 byshri kunwar pushpendra singh chandel, mpa billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2016 statement of objects and reasonssince ancient time, public knowledge and philosophy have been formulated in the indian society to address social problems covering different periods of time after the process of liberalization there has been an increase in demand for public knowledge and philosophy the demand for sustainable and proper utilization of local resources have also intensified support has also been extended to traditional knowledge at panchayat level it is, therefore, necessary to incorporate a people-friendly attitude therefore, the representation of persons having special knowledge or practical experience in "public knowledge and philosophy" in the council of states has become necessarythe bill, therefore, seeks to amend the constitution with a view to provide that persons having special knowledge or practical experience in public knowledge and philosophy be nominated in the council of stateshence this billnew delhi;april 12, 2016kunwar pushpendra singh chandel annexure 80(1) composition of the council of states(3) the members to be nominated by the president under sub-clause (a) of clause (1) shall consist of persons having special knowledge, or practical experience in respect of such matters as the following, namely:—literature, science, art and social service ———— a billfurther to amend the constitution of india————(shri kunwar pushpendra singh chandel, mp)gmgipmrnd—368ls(s3)—03-05-2016 | Parliament_bills | 8eda3c32-e6d7-5a7f-b24f-e4350d84d050 |
bill no xxxi of 2010 the hindu marriage (amendment) bill, 2010 a bill further to amend the hindu marriage act, 1955be it enacted by the parliament in the sixty-first year of the republic of india as follows:—1 (i) this act may be called the hindu marriage (amendment) act, 2010 (ii) it shall extend to the whole of india except the state of jammu and kashmirshort title, extent and commencement(iii) it shall come into force at once5amendment of section 52 in section 5 of the hindu marriage act, 1955, after clause (iv) the following clause shall be inserted, namely—(v) the parties are not belonging to the same gotra/parivara and residing in the same village statement of objects and reasonssocial fabric and mutual ties are so strong in rural areas of the country that any violation of their established norms are not accepted entire village is considered as one unit and its young folk as brothers and sisters as per the age old custom and tradition elderly persons treat them as their sons and daughters this cultural commitment has gone a long way in ensuring dignity and safety of women in day-to-day activities at their place of work and residence marriage, as an institution of personal law, has been playing an extremely significant role for social life and healthy societyvedic literature and the seers prohibited marriages in the same gotra or parivara further, custom and age long tradition prohibited marriages in the same village and in the same gotra and sapindas of each other in recent past, some unscrupulous youth have started violating the settled customs and values of the society by nuptial ties which are prohibited otherwise this has caused a stir in the society and a mass movement to condemn such relationship has started to check this trend of marriages, it is a fact that there should be a suitable legislative measure in place it is therefore, high time that the hindu marriage act should be amended for barring marriages in the same gotra and parivara, in the same villageshence this billshadi lal batra annexure extracts from the hindu marriage act, 1955 "5 a marriage may be solemnized between any two hindus, if the following conditions are fulfilled, namely:—(i) neither party has a spouse living at the time of the marriage; (ii) at the time of the marriage, neither party—(a) is incapable of giving a valid consent to it in consequence of unsoundness of mind; or(b) though capable of giving a valid consent, has been suffering from mental disorder of such a kind or to such an extent as to be unfit for marriage and the procreation of children; or(c) has been subject to recurrent attacks of insanity or epilepsy;(iii) the bridegroom has completed the age of 21 [twenty-one years] and the bride the age of 18 [eighteen years] at the time of the marriage;(iv) the parties are not within the degrees of prohibited relationship unless the custom or usage governing each of them permits of a marriage between the two;(v) the parties are not sapindas of each other, unless the custom or usage governing each of them permits of a marriage between the two" ———— a billfurther to amend the hindu marriage act, 1955————(shri shadi lal batra, mp)gmgipmrnd—3866rs(s3)—13-08-2010 | Parliament_bills | 709323e5-eee4-5a3b-97e6-7df46d3e53b1 |
- bui no 158 of 1985 -= the judges (protection) bill, 1985 a billlor securing additional protection jor judges and others acting judicially and jor mattets connected therewith be it enacted by parliament in the thirty-sixth year of the republic of india as follows:--1 (1) this act may be called the judges (protection) act 1985 | short | - ||-----------|------|| title | lind || ex | || tcl1ll | |(2) it extends to the whole of india except the state of jammu and 5 kashmir deftni~ 2 in this act, "judge" means not only every person who is officially designated as a judge, but also every person-~ion )0 (a) who is empowered by law to give in any legal proceeding a definitive judgment or a judgmer,tt which, if not appealed against, would be definitive, or a judgment which, if confirmed by some other authority, would be definitive; or (b) who is one of a body of persons which body t')f persons is empowered by jaw to give such a judgment as is referred to in clause (a) additional protection to judges 15 3 (1) notwithstanding anything contained in any other law for the time being in force and subject to the provisions of sub-section (2), no court shall entertain or continue any civil or criminal proceeding against any person who is or wa's a judge for any act, thing or word committed, done or 'spoken by him when, or in the course of, acting or purporting to ~ act in the discharge of his official or judicial duty or function (2) nothing in aub·section (1) shall debar or affect in any mander the power of the central government or the state government or the supreme court of india or any high court or any other authority under any law for the time being in force to take such action (whether by way of civil, criminal, or departmental proceedings or otherwise) against any 5 person who is or was a judge 4 the provisions of this act shall be in addition to, and not in derogation of, th-~ proviaioftil"of ally other law for the time being in force pr0-viding for protection of j~dies statement of objects and reasonsjudiciary is one of the main pillars of parliamentary democracy as envisaged by the constitution it is essential to provide for all immuniti~ necessary to enable judges to act fearlessly and impartially in the dist:harge of their judicial duties it will be difficult for the judges to function if their actions in court are made subject to legal proceedings, ·either civil or criminal hence, this bill new delhi; , a k sen the 12th august, 1985 a bill for securing additional protection for jud·ges and others acting judicially and for matters connected therewith (shri asoke ku'mar sen, minister of law and justice) | Parliament_bills | 122b9548-986c-52f3-a2dc-d1745ce72afa |
bill no 27 of 2017 the representation of the people (amendment) bill, 2017 byprof saugata roy, mp a billfurther to amend the representation of the people act, 1951be it enacted by parliament in the sixty-eighth year of the republic of india as follows:—2 in the representation of the people act, 1951, after section 8a, the following section shall be inserted, namely:—insertion of new section 8b"8b notwithstanding anything in section 8a, any person convicted of an offence of corrupt practice of using religion, race, caste or community during election campaign in order to influence the vote of electors shall be disqualified for whole of life from the date of conviction"disqualification on ground of corrupt practice of using religion, caste, etc to influence electors43 of 19515 statement of objects and reasonsreligion and caste have become so interwined in indian politics that it is almost impossible to imagine political parties functioning without using them many governments have stormed to power on the back of promises on issues directly or indirectly related to religion and caste the hon'ble supreme court's recent ruling on use of religion and caste seems an admirable but difficult to implement measures to clean up electoral politics in the country from amongst the number of political parties in the country, many are being accused of using religion for electoral gains the supreme court ruled that no political party or contender can seek votes in the name of religion or caste during elections what this seeks to do ideally is to bring the political parties on a level-playing field and contest election on issue of inclusive social and economic development but that seems difficult given the leading personalities have dug their feet deep in divisive or focus-groups politics working for specific sections, however, without harming others can't be classified as a wrong doing but the apex court's reiteration of rules of the election commission is a sign that there is an attempt to clean electoral politics of religion and caste the election commission can only comprehensively monitor rally videos, posters and sizeable campaign activities in major locations and routes it is difficult to monitor campaigning at micro levels across the state therefore, the challenge is to stop indirect propagation because as already stated, the on-ground and door-to-door campaigning and also other forms of direct contact and engagement campaigning cannot be monitoredthe bill, therefore, seeks to amend the representation of the people act, 1951 with a view to provide that any person convicted of an offence of corrupt practice relating to the use of religion, race, caste, community or language during election campaign for the purpose of influencing vote of electors shall be disqualified for the whole of life from the date of convictionhence this billnew delhi;saugata royjanuary 18, 2017 lok sabha———— a billfurther to amend the representation of the people act, 1951————(prof saugata roy, mp)gmgipmrnd—4239ls(s3)—16022017 | Parliament_bills | e7e37bd4-da3c-57c5-bef4-9384929f63b6 |
to ti-le pjyr,~1=nt lf qlnjs ',seeen[) a~~ff\r::metlt) bill, 1~,80 era belts intrvr'ucl"d in t,ok sahha 7 1 page 3, line 12,-f(or " s p c t 0 5 n" "section" 2 page 4, in the marginal headirk to claus~ 15,-aft~ "section" insert -27" 3 pa9c 5, l~ne 1,-fur "34a" re ad " 3la " -4 page 5, in the ~arginal heading to clause 17,-for "ameno-" rea~_ "amendment" 5, pa<;le 0, line 8,-for "an" ~ ,0 ann" 6 p'age 8, against ~ine 4~;-for the marginal cit<'ltion "10 of 194('" "1 l fl 7, paae 9, ine 27,-ft "?(l'l"i)'," t l~ -11}~ " and" 8 paoe 14,' line 7 frem bottom,-oj - for " of" !!?d " or" 9 paqe 18,-6~ top,-p_e:fo_r~ line-l,'inseii-"the seccnd ,schf:f'oule" np,' ~)e uu; november 2~z 1980 - a"9tafiayana"t3, l/jr2 tsaka) , bill no 203 of 1980 the payment of bonus (second amendment) bill, igbo a billjurther to amend· tht payment or bonus act, 1965' be it enacted by parliament in the thirty-first year of the republico! india· as follows:-1 (1) this act may be called the payment of bonus (second amendment) act, 1980 short titl!! and commen cement s (2) it shall be deemed to have come into force on the 21st da~ of august, 1980, except section 11 which shall come into force at once 21 of 1965 2: iii section 2 of the payment of bonus act, 1965 (hereinafter j ref~rr~d to as the principal act) ,--amen , mentgl,: section 2 (a): in'sl1bclause: (a)' 'of cla'use (4)', after the· words "being a 10 - 'compa!1'y", the" braeketl and words , (other th811 a bankirigl'com pfty)!' shall bff'iilsei'tedj (b) in clause (8), after the figures "1970,", the words, figures and brat1kets ~'atiycorrespmldlngnew bankeonstifluted· undezlsection 3 of~ the ::bailldngr cdmpantes (acquigition l - and tl<allsfer' of under 40 of 1980 15 j takitjlgs-) act, 198o,'! sb8il be insetted: !to for i ~ctiol'l ~ ot1 the principal act, the following section shall be aubstituted, namely:-&mput&-tionof "4 ,the gross profits derived by an employer from an establishment in respect of any aecounting year shall-~08i proftts, (a) in the case of a banking company, be calculated in the s manner specified in the first schedule; (b) in any other case, be calculated in the manner specified in the second schedule 4 in section 6 of the principal act,-amendmentof iection 6 (a) in clause (b), for tht words "development rebate or 10 development allowance", the words "development rebate or investment allowance or development allowance" shall be substituted; (b) in cla'use (d), for the words "second schedule", the words "third sehedule" shall be substituted amendmentof aection 7 5 in section 7 of the principal act, in clause (e), for the brackets and is words" (other than development rebate or development allowance) ", the brackets and words" (other than develcqment rebate or investment allowance or development allowance)'" shall be substituted 6 for section 10 of the principal act, the following sections shall be substituted, namely: -20 subltitutionof new sec_ tions for lection 10 '10 subject to the other provisions of this act, every employer shall be bound to pay to every ernployee in resped of the payment of minimum bonus account~ng year commencing on any day in the year 1979 and in respect of every subsequent accounting year, a minimum bonus which shall be 833 per cent nf the salary or wage earned by the 2s employee during the accounting year or one hundred rupees, whichever is higher, whether or not the employer has any allocable surplus in the accounting year: provided that where an employee has not completed fifteen years of age at the beginning of the accounting year, the provisions 30 of this section shall have effect in relation to such employee as if for the words "one hundred rupees", the words "sixty rupees'" were substituted payment of maximujll bonus 11 (1) where in respect of any accounting year referred to in section 10, the allocable surplus exceeds the amount of minimum 3s bonus payable to the employees under that section, the employer shall, in lieu of such minimum bonus, be bound to pay to every employ~ in respect of that accounting year bonus which shall be an amqunt in proportion to the salary or wage earned y the employee during the accounting year subject to a maximum of twenty 40 per cent of such salary or wage (2) in c()ldputing the allocable surplus under tbj8 aeetton the amount set on or the amount set off under the proyiilons of section 15 shall be taken into account in aocorctanee with the provisions of that section' ~ in ~tion 12 of the principal act, for the words and figures "under sectlon 10 , the words and figures "under section 10 or as the case mily be, under section 11," shall be sub~tituted ' amendmentot section 12 8 for section 13 of the principal act, the following section shall be s substituted, namely:-substitution ot new sectionfor section 13 10 proportionate reduction in bonus in certain cues "13 where an employee ha~ not worked for all the working days in an accounting year, the minimum bonus of one hundred rupees or, as the case may be, of sixty rupees, if such bonus is higher than 833 per cent of his salary or wage for the daye he has worked in that accounting year, shall be proportionately reduced!' 9 for sectoin 15 of the r,>rincipal act, the following section shall be substitu_ substituted, namely: -tion ot new action tor section 15 | seton ||-----------|| set || off || 01 || allocable || surplus |20 "15 (1) where for any accounting year the allocable surplus exceeds the amount of maxim'um bonus payable to the employees in the establishment under section 11, then, the excess shall, subject to a limit of twenty per cent of the total salary or wage of the employees employed in the establishment in that accounting year, be carried forward for being set on in the succeeding accounting year and so on up to and incl'llsive of the fourth accounting year to be utilised for the purpose 'jf payment of bonus in the manner illustrated in the fourth schedule 25 30 (2) where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 10, and there is no amount or sufficient amount carried forward and set on under sub-section (1) which could be utilised for the purpose of payment of the minimum bonus, then, such minimum amount or the deficiency, as the case may be, shall be carried forward for being set off in the succeeding accounting year and so on up to and inclusive of the fourth accounting year in the manner illustrated in the fourth schedule 3s(3) the principl~ of set on and set off as illustrated in th~ fourth schedule shall apply tt) all other cases not covered by subsection (1) or sub-section (2) for the purpose of payment of bonus under this act (4) where in any accounting year any amount has been carried forward and set on or set off under this section, then, in calculating bonus for the succeedintz accf)unting year, the amount of set on or set off carried forward from the earliest accounting year shall first be taken into account" ,,·:te2in,ction··16·:of the ·rpfincqalaet, in sub+~@,~tbhlfor the amendment:lof ·~'~16 imopdb~'':elur<i'sqbedule',i,at lic>th ;be pmoes' where!", ~41'; tlltl,~ "fourth schedule" shall be bstitu~ed j' ' 1 til;' section 20 of the ];k"incipal aet shall be reilwnbesedas alb-eection (1) thereof, and after sub-section (1) as so rerwmbend; 1ile:'fqhmrin~ s sub-section shall be inserted, namely:- (2) save as otherwise provided in sub-section (1), nothing in this act shall apply to the employees employed by any establishment in ,?ublic sector" it !;~n~ ' lz h!l,seeuon21 of the principal act, in the ~lanation, ,for the 10 ~lqn;21 'fwql'd8,~andj~gures'''sfl6ti0q8 22, 23,and 25", the wol'cis and figures , j'sedions,!2,23, 24 and 25"' shall be slolbstituted amendment of sed:ion-23 1 ~ - 13 in section 23 of the principal act, in sub-section (1) ,lior,ij1e word and figures "section 25", the words and figures "sections 24 and 25" shall ,be: &®itit'uted is 14 after section 23 of the principal act, the following section ,shall be inserted, namely:-" ~ of new ,' 0-24 audited iiicilo1jdts of tiiiaiiridg coaapiiaies not to be questioned "24 (1) where any dispute of the nature specified in section 22 between an employer, being a banking company, anli its employees ,bas- ,been re!ferred to the silin authority under that sectioft aad ,during 20 the course of nroceedings the account~ of the banking ·ccmpany duly audited are produced before it,' the said auth(}rity shall not permit any trade union or employees to question the correctness; of such accounts, but ihe trade union or the employees moay be permitted 'jto'obtainfrom the banking oompany suchinf01'matidn :u-is nece9sary 25 tlor ,verifying the amount of bo'lusdue 'under this, act (2) nothing contained in sub-section (1) shall enable the trade union or the employees to obtain any information which the banking company is not compelled to furnish under the provisions of section 34a of tbe ~anking regulation act, 1949", 10 of 1949 3') ,15 in section 27 of the principal act, after 8ub·section fehowitlg sub-section shall be inserted, namely:-(4) , the amendment of section (5) ndthing contained in this section shall enable an i~pector to require a banking company to furnish or disclose any,bt~tement or infocnation or to produce, or give inspection of, 'any of its books 35 of account or -other documents, which a banking company cannot be compel1ed to furnish, disclose, produce or give inspection of, undfl' ,the' provisions of section34a of thebankini: itegulation act, 1'49,", 10 of 1949 amendment of section 30 16 in section 30 of the princiqal act, in sub-seotidn ~),, ,,~r thi 41) words "appropriate government", the words and brackets "or an officer '-ofith!rtgovemment(not below the rank ofa <regiolilit tabour com-'f'miseionerinthe case of an offieer otthe: central govemmedt ·and not :,behjw'''the rank of a labour commissioner inthe'caae' ofl'snulter of '1hel fstate ,government), specially, autbomi in' '~thit jhehalf t, tha\ 45 government" shall be inserted amendof section 31a 17 in section 34a of the principal act, 'in the proviso, for the words hf'rovtded ~t", - the wbt~! "provided further that" shau'be 'substituted and before the' proviso as so amended, the following proviso shall ; be inserted, namely:-s "provided that any such agreement m' "matt, whereby the employees relinquish their right to receive, ',tbe,am:iizpwd bonus under section 10 shall be null and void in so far sait··purports to deprive them of such right" 18 in section 32 of the (jrincipal act,-10 (a) clause (vii) shall be omitted; amendment of section 32 (b) in dauce (ix) ,-(i) sub-cla'use (ff) shall be emitted; 15 (ii) in sub-clause (g), after the words "'filtmlcla! institution", the brackets and words" (other than a banking company)" shall be inserted 19 in the principal act,-amend ment of the first schedule (a) the first schedule shall be remunbered aa·the:seeond"schedule and in that schedule as so renumbered-(i) for the brackets, words;md fiiwe" {see section 4)" 20 the brackets, words, figure and letter "'[see seetion ~b)]''' shall be substituted; (ii) in the second column, against item no 2,·for the entry "(d) development rebate/development allowance reserve" the entry "(d) development rebate/investment allowance/develop-25 ment allowance reserve" shall be l9ubstitllted; (b) before that schedule as so renumbered the following schedule shall be 'inserted, namely:- 'the first schedule [see section 4(a)] comptrtation of gross profits accounting year ending | amount | of | amol1nt ||-----------------------|---------------|------------|| or | | || r~marka | | || !ub-itel1lll | main | items || | | || _--__--__ | | || | | || _--- | | || -__--------- | | || it",m | | || no | | || particulars | | || ------------ | | || rs | | || rs | | || 3'i - | | || r | | || ne | | || l | | || profit | | || as | | || shown in | th", | profit || | | || ~nd | | || los | | || account aft",r making | | || urlial | and | || necessary!provhlion~ | | || 2 | | || add | hqt:k | || provision for: | | || (a) | | || bonus to | | || employees | | || 4 | | || 0 | | || (6) | depreciation | || (c) | | || development | rebate | reserve || (d) | | || any | other | reserves || r | • | || sf, | foot- | || note | (/) | || s | | || foot | | || note | (/) | || 45 | | || total | of | item || ii | | || 3 | add | hqt:k || allo: | | || (a) | | || bonu | | || paid | | || to | employ_ | || in | | || respect | | || of | preyloul | _untlng || si!i' | | || foot· | | || years | _____________ | || :~ | | |--;whert'! the profit subject to w:cation is mown in the ~fit and lolli acc~nt ilild the d provision rna e fior taxes on income is shown, the actual provision for taxes on mcome ,hall be deducted from the profit | rema | ||-------------------------------|-------------------------|| amount | || fa | || amount | || of | || lub-i lema | maio || itemi | || item | || no | || ri | || ri | || 5 | || (6) | tbealdoullt || ill | || a- | || ~t | || of | gratuity || or | || pay- | || able | || to | || employee | || in | || e!xct'ii | || oy( | || tbc | || anreptc | || of- | || 10 | || (i) | || the amount, | || i | || r | || any | paid to, || or | || provided for | || payment | || to, | || an | approved gratuity fund; || and | || (ii) | || the | amount || paid | || to employees | on || :tbdr | || re- | || tirement | or || on | || termination | || of | || their | || ompioymc:at | || for | || any | || reuon | || (e) | || donations | in || of | || the | || amount | admissible || lor income- | || tax | || s | || foot- | 20 || note | () || (d) | || capital | expenditure || than | || capital expc:nditure | on || ilcientific | raearch || which | || it | || allowed | || u | || a deduction | under || any | || law | || cor | || the | time || being | || in | || force: | || relating to direct | || taxei) | || and | capital || than | || loucs on sale | || of | capital assets || on | which || deprttiation | || ilaa | || been | || allowed for income-tax) | || 30 | || () any amount ccctified | || by | || the | || reser\'e bank | || of | india || of | sub-section || of | || section | || 30 | || of | || the banking regulation | || act, | || 194-9 | || 1001'949 | || 35 | || (f) | || losiics | of, || re- | || lating to, | any || outside india | || total | of || r • | || | add || also | || income, profits | || or | || gains | || (if | || any) credited direcdy to pub- | || liabed | || or | diiclosed || rc::servts | || "tju, | || tlatm- | || 45 | || (i) | capital receipts || profits (including profits on | || the sale | || of | capital || aueta | || on | || which | || depreciation | || has | || not | || been | || allowed | || for | || income-tax); | || (ii) | || profits | || fa, | || and | receipts re1at-, || ina" | || to, | any || busincli | || aituated | || outaide | || india; | || so | || (iii) | || income | || of | || fo~ | || bankidc | || companies from mvestments | || outside india | || ri | || net | total || of | || item | no || ri | || 5 total | || of | || item | noi || i, | || i, | || 3 | and || ss | |item no amount or bouilt 01 lub-itemi main i_ s 6 lhtki : () capital receipts and capital pro&ts (other than profits ofr the sale of uaets on which depreeiauon baa been allowed for income-tax) 10 sit footnote (q) (6) profits oc, and receipts relating to, any buaineu lituated outside india sfootnote (a) (e) income oc foreign banking coidp!liliea from investments outside india is (d) expenditure or loaes (ir an~ debited directly to publiah or diicbed raervea, uw dim-20 (i) capital apenditure and capital biea (other than biea on sale of capital aaets on which depreciation has not been allowed for idcome-tax); 2s (ii) loaea oc any buaineu lituated outside india s" footnote (3) 30 (,) in the case of foreip banking companiea proportionate adminutrative (overhead) expemes of head office allocable to indian businea s" foot-dote (ii) 35 (f) refund oc any exccii direct tax paid for previoui accounting yean and excea provi-1i0d, if any, of previoui &c-couatinl yean, relaq to bodui depreciation, or deve-10pmait ~bate, if written back !1m footnote (a) 40 45 (,) cub lublidy if any, given by the government or by any body :to:r&te eatabliabed by any law or the time being in force 01' by any other &fcdcy throuib b~ irtl, whether given direc or throuih any &lcdj for iped-so total alltem no 6 cm- profiia for puapcjici of boaui 7· (item no 5 milaul item no6) eij'>lantifioti--:lif sub,;ltem (b)"' of'item 3;--f4applovect'-gnrtutty ,fund" h ~tbe- same meanins~~iiled to it in clause (5) of s~~~on 2 of the income-tax ~, " foot-mtes-(l)if, and to the extent, charged to prom· and ,<loeb" !aabun\', (2) if, and to the extent, credited to prl!iftt ilnd· lcss··alcmjgiujlt , , (3) in the proportion of indian gross profit (item no7) to toal world gross profit (as per consolidated profit an loss ",ccount adjusted all in item no2 above only)' ':" 20 in the princi,al act, the second schedule shall be renumbered as io thttthim schedule and in that schedule a: so,renumbered,-amllll!· mento'f the second schedule (a) in column (2), against item no1, for the wordl "cumpany", the words "company, other than a banking company" shall be sub· stituted; (b) after item no 1 and the entriesrel'b'ttngtht!l"elte; the '·follow· 15 ing item and entries shall be inserted, namely:----' ----------- -------------(i) the dividendi ~ble on its preference lob", capital (or the accounting year calculated 20 at the rate at which such dividendi are payable; , (ii) 7spc:i'get1lof its paid lip equity share capital as at the commencement ofthe account- 25 ing yeu; (iii) 5 per cent', or its reserves shown in ita balance-sheet 85 at the commeacement of the accounting year, including any 3) profiu carried forward from the previow ac;cowlting year; (ip) anyluul whidl in respect o( aho,~countill8year is transferreq, by i"'-3 s, (, , , to a resetw" f\!ed under ~ (~dllection 17 oi"' banlmg'egulation 10 of 1949 act, 1949; or' - (b) to any reserves in india in 40 , pur&\iiiiicf: of aaydia!otion or advi« pel)' by the , resuvc ~ju: d idia, 10 of 1949 s'o~ ~'-d hir-!'~ , 'provid~ 'tb~·t wh~'~ banking ~::~~ ~:eu~;~f lecti~ 591' ot' ' tho 'co'mpanies act, igs!'l;, the ambwtl to be dedudeb uhtmhhisttem shall be the aggregate of-(i) the dividend payable to its prcneel oiri for the accounting year at the rate at which iuch dividends s5 ,ara~ble'lhl<_bmowat bart1 tile 4&irle-r"-eportion to its total preference share capital as its total workirig fundi in india 'bear to its total world working 60 fundaj as bean the aame propgrrion to ita total paid lip equity share capital as its total worldng funds in india bear to ita total world working wnda; | (iii) | 5 ||---------------|---------|| per | || cent_ | || of | || such | || amount | || as | bean || the | aame; || tion | to || ita | || total | || disclolcd | || reserves | || as | || ita | || total | working || fundi | || in | || india | || bear | || to | || ita | || total | || world working | || funds; | |10 of 1949 any iwll which, in reapect don act, i 190f9, not exceeding the ,amount required under the aforeaaid t'0vijion to be 10 depoaited ; 25 (c) in the explanation, for the agure, brackets and word "1 (iii) and 3 (ft) ", the figures, brackets and word "1 (iii), 2 (iii) 3 (ii)" shall be substituted 21, for the third schedule to the prmcipal act, the following schedule shall be substituted, namely:- "the fourth schedule30 (see sections is and 16)subtitution of new schedule (·for the third schedule, in this schedule, the total amount of bonus equal to 833 per cent of the annual salary or wage payable to all the employees is assumed to be ri 1,04,167 accordingly, the maximum bonus to which all the emplo-35 ,ees are entitled to be paid (twenty per cen~ of the annual salary or w4lge of all the employees) would be 1u 2,50,000 -----_-,,-" , year amount equal amount set on or set total set to sixty per payable off of the on or set cent or sixtyas bonus lcea&'lcarried off carried 40 seven per cent, orward forwara the case may be, of available surplus allocable bonus (5) ' rs r • ,; f rs rs of (year)" : ,' ~::, i 1,04,167 1,04,167 •• : nil nil « 6,35,000 2,50,000: set on set on ~ )i' r ~ fl,!)o,ooo· fl ,50 ,ooo (2) (i) (2) (3) (4) (5) bta" rs rs rs of (year) 3 2;20,000 2,50,000 nil set on ( inclusive of 2,20,000 (2 ) 30,000 from year-2) 5 \ 4 37,~~~ 2,50,000 set on set on j ,25,000 2,20,000 (2) ~i 1,25,000 (4) 5 i ,4(),ooo':) 25°,000· nil set on "1," ,,',j! (ihchlsive of 1,10,000 (2) 10 1,10,000 from 1,25,000 (4) " year-a) 6 " 3,io,opck 2,50,000 - set on set on 7 " 60,000 nilt (2) 1,2,5,000 4) 15 6 '" (6) ~~°9t , ','" 1,00,000 2,5°,000· nil set fwtl' ' (inclusive of 35,000 ('6) i ,~,op,q jro1i\ ", ~ : ye ~4'~nd· t~5,obo ' " ' from year-6) ',!')" ~v ' , !i 20 i j 8 i ;04,167t , \ ' ~ set off set off , n, j' nil (due to loss) 6mj67 ' 69, 167 (8) -,;' ·(in~l",i~ of , ; 35,000 from year-6) t f_t" >');' 25 " :j i " i -' ' 10,000 9 st!t • ff,~~,;",·~off '~ ,~:: 91lt,6,! ~&1i\" ,·,(8}"h "; : ~4th4i,i : ~ , " (9);1 (;v 10 2,15,000 , 1 om 167' nil ,,,) set off (9)~o :1 'i" " 5~!;o~i';/' (af~r settmg o/ff," 6g,'167 from yeal'i4, and 1'1,666 fr<mw " 'yea~) of , r~, i '>1", ~_""'t-_ ~ji, ;; ji {'t ~ l' " ,f, tthe balance of rs • l ,j 0,000 set onfromyear-lilla~<;8 • ( ! ~ ~ z~\,~~)(the ,f;ayment of j30nus (amen~went) ordin~pce, 1980 is hereby repealed ': ,,~ i, ~ , 1 ~ 1 - ' ,~, - (2) notwithstanding such repeal, anythirig done or any action taken under the pridcipal act, 88 -amended"icycl,·the said e,q,;,il)ance shall be '0 deeiii8d to hive been d6w~:~ -taken under the principal act, as amended by tbie act·· ' 't :jb~~; c' \i"~),p\l'i'l{~j (~j'l~),:,~" ' li~ i "j ,~~,',',' ;" ';c ll' :l-",\\-subsequent to the amendments which were made to the payment of ndtomlahaet, l'in 1975j· ,},there" were i ~~r~ ~gt;~~s " ~r~/~er amendments some of these were incorporated in the ~ayj:p,e~tq~:~us (amendment) act, 1977, which was made applicable for the accounting 'yiirne6\?l!fleft~ oh mw day fbi 197g"'jhe~ram~nc1ed 'provtlidns 'were '"ftterl4e!cf~litonl"yeb t&(~a'l' ;il '"+1'1,, "\~:' i ;i 1< 'lj', ;,r~ ," i ~ ,(,' ', /rl,f~ -_ ; _l 'w' ,l~' ~:;t)';o','-i the trade union organisations as also the ,e~pjpfi)!rli~,~g~~~!md been urging that the policy with regard to the payment of bonus liould be settled and there must be stability in matters of minimum bonus, maximum bonus and the formula for calculation of bonus the various suggestions, both of workers and of employers, were considered and it was decided to amend the act, inter alia, to give effect to the following proposals, namely: (i) a provision for payment of a minimum bonus at 833 per cent or rs 100, whichever is higher, should be made in the act (ii) banking companies should again be brought within the purview of the act (iii) the appropriate government should be enabled to delegate the power to institute prosecutions for offences under the act to an officer not below the rank of a regional labour commissioner or a state labour commissioner, as the case may be as parliament was not in session and payment of bonus for the accounting year commencing oj"l any day in 1979 had become due, the payment of bonus (amendment) ordinance, 1980, was promulgated by the president on the 21st august, 1980 the bill seeks to replace the aforesaid ordinance opportunity is being availed of to am;!nd section 20 of the act to clarify the position regarding the extent of applicability 01 the act to employees in establishments in the public sector new delhi; narayan djtt 'riwal\i the 26th not'err f)er, 1980 m emorandum regm-ding modification contained in the bill to replace the payment of bonus (amendment) ordinance, 1980 ( the bill closely follows the ordinance with a shtht mndi8ctaudll explained below 2 a new clause 11 has been added to the bill to amend aection z8 of the payment of bonus act, 1965, for the ,?urpose of excluding the eiij-ployees employed in any non-competitive public sector unclertjdnp from the purview of the act annexure extracts from the payment of bonus act, 1985(21 of 1965) z in this act, unless the context otherwise requires,- (4) "allocable surplus" means-(a) in relation to an employer, being a company which baa not made the arrangements prescribed under the income-tax act for the declaration and payment within iadia of the dividends payable out of its profits in accordance with the pr0-visions of section 194 of that act, sixty-seven per cent; of the available surplus in an accounting year; - 10 of 19u 38 of 1959 2 of 1934 (8) "banking company" means a banking company as deftned in section 5 of the banking companies act, 1949, and includes the state bank of india, any subsidiary bank as defined in the state bank of india (subsidiary banks) act, 1959, any corresponding new bank specified in the first schedule to the banking companies (acquisition and transfer (if undertakings) act, 1970, any c0-operative bank as defined in clause (bii) of section 2 of the reiene bank of india act, 1934, and any other banking institution which may be notified in this behalf by the central government; - 4 the gross profits derived by an employer from an estabjblhment in respect of any accounting year shall be <:alculated in the manner specified in the first schedule - 8 the following sums shall be deducted from the gross profits as prior charges, namely:- (b) any amount by way of development rebate or development allowance which the employer is entitled to deduct from his income under the income-tax act; - (d) such further sum1' as are specified in respect at the employer in the second s<:hedule / 7 any direct tax payable by the employer for any accaunting year shall, subject to the following provisions, be calculated at 1he rates applicable to the income of the employer for that year, namely:- cajcula· tiodof direct -~by "po-1o)'w (e) no account shall be taken of any rebate (other than development rebate or de-vclopment allowance) or credit or relief or deduction (not hereinbefore mentioned in this section) in the payment of any direct tax allowed under any law for the time ~ing in force relating to; 4,ij'~c~ "ta~,es or under the relevant addual finance act, for the dev'u1{)ment' of any industry ~i ~ - - - amount of bonus , '' 10 (1) subjec·t to t~;<o~her provisions of this act, where an empl8yer has any allocable surplus in any accounti~g year, then, he shall be bound to pay to every employee in respect of that accounting'yeat' )irjidi\i~· bbnus (wlrieb al!ldl'not'be" tilbjj four per ~nt of the sa 1ary or wage earned by the employee during the accounting year or one hundr~d"ru~es ~~c~~ver1~ h~~~r, or, in 'i : ;~e: ,~~1:e ,the iu~ocabl~ surplus ex~eeds the 'stid imount of , ,; ,~4m bq~ p~y~~~jft?s~:etnplb~~es/~ 'a~~iu in proportion ;;t ~ t~~;aalayr -01,' wqe earned"bythe elmploree c!uflhg ttfie account-"": ~ lear $u~~t to il'ina7'cm'lun 'of ~enty'pt!~,~of ~ salary or i w;age;, , , , provided that :whe~ ,:m employee has n~t ~ ~o~t~ted fifteen years of age at the beginning of that accountblg yea'r, the' provisions , 9f this sub-section shull have effect in' relation to ~such employee ,"m'()ks it ~or-thle wotbs' 'ucmehtindn!d r'tl'pees"',the 'woj'flls "sb:ty rupees" w~e' '~ub~ttuted , ,':,a)' ~if,oh~'ithstaiiaing "anything contailted "in rsub-~n (1), ,,:p'!~~ f,n1il?,yersliall b~, bou~1 to pely t,o ,every_ ~i'l~yee" ~'"k-espect j:hf t~: '!fcq,:!~bn", >,~ar,,~dm~~ncing 'qn any day' in ~e, 'y~'1974, a , ,~~~qj,n ,'b~nus ,which aia1lbe four per' cent ~f the"~dr wage 'i'f,:elifpeprr)he e~p!,oyee' 'durll\~, t,hht actountin$ 'ye~~ o,r'~'(h\lndred rljprr~f fw,~chevej: ,1";, ht~,ler, w~ther or not iheemployer '-!tas any aifoc,~ble surplus in that -:accountlng year: , provided that where an employee has not completed fifteen "yeats, of age at th'e beglnftlil1g' of that aeeounttng 'year, 'the/provisions of tllls stib-sl!ctioh" ~hal1 h8q~ e~ in 'f@lation t6':llueh ';employee as if for the words "one hundred ru~",' 'th" words "'ijixty' rapees" wer~ substituted ,,~-': ", r (~ 'for -the putp08eb 'of, ihis section, the auooable surpb shall be computed taking into account the amount !bet ,on or"set, qft i&the bodii~ we-'~s 'f& certain employees thr~ immediately preceding accounting years and in the accounting year in respect of which the bonus is payable, in the manner illus- '!fljated in:" thiah9e1wdule' ' ,"1 ","' - - - 12 where the salary cir wage df an 'employ~e 'ex~eetts' seven hunored and fifty ruqees per mensem, the bonus payable to such ,,~1miployeeuflder section l() shldl be calculteel as, >if bi salary of wage were seven hundred and 'fif~'rupees 'per ,l1fteneem; - - - - - •• 1 ;:~ where an e~plqy~ has not worked ! for,~ll, th!!, "fol'king ~y~ in ~ ,~ceount~ y,eclt: • tre:b~n\ls payable t~, hiql uuaer: ~~on lq"spa1i b~ proportionat~~y ,reduce4 :' " - - , - - tn l "allr-ble'lurplus e~ the amount of benus payable tg the empiqr'~ int', cbe estmtsl'm1ehtunderse<!tion:l0,:then, the exoeu,shall,~lnh1eei tg:, a liurit1'bf twenty ~r:cent of·the tatall salary qli,w_ge of tba;em-, p~ employed in the "esta,blilbment in, itha, accouniillll ;)'i8b, be 'eariw' (fgrwal'd (for bei~"set,on dn theslil¢c;:eediilg;acceua~'year mdi'so,on, u"be'~utiused for i the p~,of,pa,-tnat'cofjboilu,'m the manna!!· illuatrated"m the tbird· schedule ;) ;')11 (21 where for any accounting year, there is no' rilloea~ surplus or ibeallocablesurplus in respect of that yeat'ifmis s'hc1h ()fitjle 8j!lount of boil'us payable to the employees in the ~e&tabwdltdent under section 10, and there is no sufficient amount carried forward imd '~on';umiet' sub-secticm (1);' which could, bdutilwldttdl' the purpose 'oftpayment of bonus, then, so much''8moullt;,u <die fy for the payment of bonus under this act, shu ' be; aalded t-ift:rd for being set off in the succeeding accounting year and so on in thf ~)llu~tr~ted in the:i ttprd l~hep\,li'j , , '(' " ' (3}, thej,wi~ip~ o~ ~tojl and li~t o« • ,:i11usyim~,,~;~e third schedule,,,shau, apply to am othe~ic~dpt~icov~j1jw ,~ section (1) or sub-section (2) for the purpose of payment of bonus under, this act 16 (1) - • }, i'" - ij '1, q: - - - - - - (1b) for the sixth and s~venth accounting years following ·~be ac;cotmtijlg, y~ ,1a, which" ~,emp1o~~ ~,~ll~~~ \joqq, llp,!duced special provisions with respact to certain establishme"w:' "r or~n~a,ctt~ed by, hun ,or ,renf!rs ,s'j;mjc~~,(:,~"the-"cr~~ptwj,~, ;·t'··· , ,aj~ ~"~ ~~i<u>l~ent,) the, prqvisiqi+1 at, ~~ 1~ ~hnl,''jpp}y ,~bj~ct, to the fc¥lo;w:ing moditic~t;ioj;l8, n~: -n- ,'; '" fi· - fi:':'oo, j /) :)f:(o em: ' co f~r t~e sixth acco~nti~g, y~ar-, of seton or set oft} 41,the-jca&ealf~_, shall ,be ,madelia ~m~~ trated in the :tbird seh~qakiag into account ,the esciis f~rrdetleiency, if any,aa,tbec_fa,:"be,~of the ,allooadle,surplua, ;!~'qj1 ,of";let olf in, respect of ,tlle;mil:ad iisth accounting years;, (>', 'j (ii) jp[ntbe sevenul: ~ccohntipg ,eu,, ,v, , set on or set off, as th~4n\mincjide, shall be made in the manner illus-i'; 1<';· trate~"in the~, sfh~ul~taldng into account the excels" of defici-, en~y, if any, ~s tfu! case~idiy'~: of the a:n~able' jurplus 'se't,'i()n ~~,t\et oft'in res" t'ofe·fiith,')~txth··l, d seventh ~urittn~ ye8i~>!"-" - ,~ •• - anllhp loyer u where any money is due to an employee by way of bonus ,from m employer under a settlement or an award or agreement, the employee himself or any: other person authorised by him in writing in this behalf, or in the case of the death of the ~ployee, his assignee or heirs may, without prejudice to any other mode of recovery, make an application to the appropriate government for the recovery of the money due to him, and if the appropriate government or such authority as the appropriate government may specify in this behalf is satisfied that any money is 80 due, it shall issue a certificate for that amount to the collector who shall proceed to recover the same in the same manner as an arrear of land revenue: promed that every such application shall be made within one yaarlrom the date on which the money became due to the employee from the employer: provided further that any such application may be entertained after the expiry of the said period of one year, if the appra,riate government is satisfied that the applicant had suftlcient cause for dot making the application within the said period e%pl4nation-in this section and in sections 22, 23 and 25, "employee" includes a person whc is entitled to the payment of bonus under this act but who is no longer in employment - - prell mptiodabout accuncj or balancesheet and ,etand 1011 8iccoudtdf cosp:ntkidiadd com pant 13 (1) where, during the course of proceedings before any arbitrator or tribunal under the industrial disputes act, 1947, or 14 of 1"" under any corresponding law relating to investigation and settlement of industrial disputes in force in a state (hereinafter in this section and in section 25 referred to as the "said authority") to which any dispute of the nature specified in section 22 has been l'derred, the balance-sheet 'ind the profit and loss account of an employer, being a corporation or a company (other than a banking company), duly audited by the comptroller and auditor-general of· inclia or by auditors duly qualified to act as auditors of companies under sub-section (1) of section 226 of the companif'!s act, 1956, are produced before it, then, the said authority may presume 1 of 1858 the ltatements· and particulars contained in such balance-sheet and profit and loss account to be accurate and it shall not be necessary for the corporation or the company to prove the accuracy of such statements and particulars by the filing of an afrdavit or by any other mode: '-_ provided that where the said authority is satisfied that the statements and ~tieu1ars contained in the balance-sheet or the ~ and lois account of the corporation or the company are not aceurjite, it may take such stet;?s as it thinks necessary to find out the accuracy of such statements and particulars - - - - - cognizance of o1!ences 30 (1) no court shall take cognizan~ of any oftence punisliable under this act, save on complaint made by or under the authority of the appropriate government - - - - - 31a notwithstanding anything contained in this act,-(i) where an agreement or a settlement has been enter~ into by the employees with their employer before the commence--ment of the payment of bonus (amendment) act, 1976, or special provision with respect to payment of bonus, linked with production or productivity (it) where the etnployees enter into any agreement or settle-, ment with their employer after such commencement, for payment of an annual bonus linke:! with production or productivity in lieu of bonus based on profits payable under this act, then, such ~mployees shall be entitled to receive bonus due to them nnder such agreement or settlement, as the case may be: provided that such employees shall not be entitled to be paid such bonus in exocess of twenty per cent of the salary or wage earned by them during the relevant accounting year act not to apply to certain classes of employees 3z nothing in this act ghall apply to-- - (vii) employees employed by a banking company; - - - - - - (ix) employees employed by- - - (if) the industrial reconstruction corporation of india; (g) any other financial institution, being an establishment iil public sector, which the central government may, by notification in the oftlelal gazette, specify, having regard to-(i) its capital structure (ii) its objectives and the nature of its activities (iii) ibe nature and extent of financial assistance or 1c1ny con~elhion given to it by the government; and (iv) any o~~r relevant factor; the first schedule (see section 4) computation of gross profits| accounting year ending | | ||---------------------------|-----|-----------------------|| -__---__--------__-- | | || - | | || -- | | || | | || ~- | | || item | | || no | | || parfc | | an || amo·_nt | | || o | | || ilb-:tems | | || amount | | || 0" | | || remarkj | | || in'lin | | || i | | || ti;m | | || -- | --' | ---------__------+-_ || ri | | || - | | || | | || - | | || - | | || - | | |(d) d~velopme,' re'-at~/d~veioprrcnt 2 add hljek i'rovis; on for: a 110 wa iulc i'itvll [$,e~section 6(d)]item no category of employer further sums to be deducted ----- -------------- --i _---__---------------company (i) th~ dividends payabl~ do its pre ference share dtpital for the accounting year calculated at the actual rate at which tuch dwidendl are payable; (ii) 85 per cerit oflts paid up equity ,hare ca'pital al at 1m rom'm~ncement of' the accounting year ; (iii) 6 per cent of its reserves shown in its balancel-lheet as at the oommencement of the accounting year, induding any prdfits carried foj'wal'd fro!n the previous alcco\inting year: pilovided that where the employer is a foreign company within the meaning of tection 59 i of the companies act,j956 the f 6 total amount to be deducted i 0 195 under this item shall be 8 5 p~r cent on the aggr-te of the value of the net fixed assets and the current alsets of the company in india after deducting the amount of its current liabilities (other than atty amount shown as payable by the company to itl head office whether towards any advance made hy~be'head office or otherwile or any interelt paid by the company to its head office) in fnd • - - - - - --------------eanation-the expression ccreterves'· occurring in cloumn (3) against item nos i (iii) and 3(ii) shall not includeanyaunount set apart for the purpose of-(i) payment of any direct tax which, according to the balance-sheet, would bep2'yabje ; (ii) meeting any depreciation admilsibje in accordance with the provisions of clawe (a) of section 6 ; (iii) payment of dividends which have been declared, but shall include-(0) any amount, over and above the amount referred to in clause (i) of this ejlplanation, set apart anpecified reserve for the purpose of payment of any direct tax ; and (h) any amount set apart for meeting any depreciation in excess of the amount admiss,able in accordance with the provisions of' clause (a) of section 6 the third schedule(see sections 10, is and 16) the illustration in this schedule has been worked out with reference to an establishment which has an annual salary or wage bill of rupees one lakh, twenty per cent of which amounts to rs 20,000 and four per cent of which amounts to rs 4,000 year amount equal 'eet on' or 'se' amount paid or balat'ce of 'set to sixty per cent off' of the prepayable as bonus on' or "sct off" or sixty-seven ceding year per cent, as the case may be, of available surplus allocable as bonus (i) (2) (3) (4) (5) ----------_ __ (rs) (rs) (rs) (r~) i 42,000 +3,000(a) 20,000 +23,000 2 nil +23,000 20,000 +3,000 3· 10,000 +3,000 13,000 nil 4· 10 nil 4,000 -3,990 5· 100 -3,990 nil -3sgo 6 nil -3,890 nil -3,sgo 7· 23,890 -3,8go 20,000 :"til 8 nil nil nil nil 9· 25,000 nil 20,000 +5000 10 15,100 +5,000 20,000 +100 ii nil +100 4,000 -3,900 __------notes-i the notation ,,+" denotes 'set on' and the notation ,,-" denotes 'set oft" 2 "(a)" represents the amount 'sct on' as calculated under the provisiom of this act as it stood immediately before the commencement of the payment of bonus (amendment) act, 1976• a billfurther to amend the payment of bonus act, 1965 (shri narayan datt tiwari, minister of planning and labour) | Parliament_bills | 474935f6-2adf-56e0-a4e7-e1b88855dc4c |
the estate duty (distribution) bill,1962(to be introduced in lolt sabha) the estate duty (distribution) bill, 1962(to be introduced in lolc sabha) a bill liot ,':-to ptovide fot the distribution of the net ptoceeda of the lltate duttl among the states in putsuance of the principles of distribution formulated and the tecommendations made by the finance commisnon in its report, dated the 14th day of december, 1961 be it enacted by parli~ment in the thirteenth year of the republic of india as follows :-·t: 1 this act may be called thea estate duty (distribution) act, short title 1962 2 in this act,-defiaitioas 5 (a) "estate duty" means the estate duty levied under the estate duty act, 19!53 in respect of property other than agriculturalland; (b) "state" does not include a union territory 10 3 (1) during each financial year commencing on and after the dilltdbution 1st day of april, 1962, the net proceeds of estate duty levied and 001- ~!net,f":: lected during that financial year shall, after deducting therefrom a tate dutj sum equal to one per cent of the said proceeds as being attributable to :ta::! to union territories, be distributed among the states in accordance with is the provisions of sub-section (2) (2) out of the total amount falling to be distributed in any financial year under sub-section (l) -' (0) the amount attributable to immovable property shall be distributed among the states in proportion to the gross value of the immovable property situated in the respective states as deter- 5 mined in respect of that financial year; (b) the ba1ance shall be distributed among the states as follows :-state percente andhra pradesh 8'34 10 allam 2'7s bihar 10'78 gujarat 4'78 jiidd11i and kashmir 0'83 kerala ' 3'92 madhya pradesh 7's1 is madras 7'80 maharaabtra , 9'16 myiore s'46 orissa ' 4'08 punjab, 4'71 rajasthan 4'67 uttar pradeah 17'10 weat bengal ' b'u (3) for the purposes of this section,-25 (0) "amount attributable to immovable property" means an amount which bears to the total ajnount distributable in any financial year under sub-section (1) the same proportion which the gross value of all immovable property situated in the states bears to the gross value of all property, movable and immovable, 30 so situated, as determined in respect of that financial year; (b) "gross value", in rel,tion to movable or immovable property, means the total value of all movable property or, as the case may be, of all immovable property, passing on the death of any person as determined by the con 'troller under the estate duty 35 act, 1953; 304 of 1953 (c) "immovable property" does not include agricultural land power to 4 (1) the central government may, by notification in the official i1iiiiae ruln, gazette, make rules providing for the manner in which the· gross value of property is to be calculated, for the time at which, and the 40 manner in which, any payments under this act are to be made, for the making of adjustments between one financial year and another and for any other incidental or anclllary matters (2) every rule made uader this section shall be laid as soon as may be after it is made, before each house of parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of s the session in which it is so laid or the session immedif,tely following, both houses agree in making any modification in the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment 10 shall be without prejudice to the validity of anything previously done under that rule s the estate duty (distribution) act, 1957, shall, as from the 1st" of 1957 day of april, 1962, stand repealed statement of objects and reasonsunder article 269(2) of the constitution, the principles of distribution among the states of the taxes levied under that article have to -be fonnulated by parliament by' law accordingly, this bill seeks to lay down the principles of the distribution of the net proceeds of the estate duty on property other than agricultural land, except in so far as those proceeds represent the proceeds attributable to union territories, among the states, in accordance with the recommendations made by the third finance commiision, which have been accepted by government nbwdmm; momati desai 'l'lle 12th march, 1962 clause 4 of the bill empowers the central government to make rules in respect of certain matters specified therein they relate to the manner in which the gross value of property is to be calculated, the time at which and the manner in which any payments under this act are to be made, the making of adjustments between one financial year and another and other incidental or ancillary matters the matters in respect of which rules may be made are of a routine and administrative character 2 the delegation of legislative power is thui of a normal character a bill t,) provide for the distribution of the net proceeds of the estate duty among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its report dated the 14th day of december, 1961 6 the president has, in pursuance of clau~ (i) of article ii7 and clause (1) of article 274 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul,: • secretary (shri morarji desai, minister of finance) | Parliament_bills | 53927a75-2cbc-5731-8de9-83e764e4224a |
bill ne 128 of 1_ the appropriation (railways) no4 bill, 1986 billto cluthome payment aad clpprop'ligtion of certain further bums from and out of the consolidated fund of india for the ,ertrice, oj the financial year 1986-87 for the purpose, of railwgoj/', be it enacted by parliament in the thirty-seventh year of the republic of india as follows:-short title 1 this act may be called the appropriation (railways) no4 act, 1966 5 2 from and out of the consolidated fund of india there may be paid and applied sums not exceeding those specified in column 3 of the schedule amounting in the aggregate to the sum of five hundred and ninety crores and forty-two lakhs rupee towards defraying the several charges which will come in course of payment during the financial year 1986-&7, 10 in respect of the services relating to railways specified in column 2 of the schedule issue of as 590,42, 00,000 out of t'ile consolidated fundol india for the fin-idcial )"eai' 1986-87 appropriation g the sums authorised to be paid and applied from and out of the cnnsolidated fund of india by this act shall be appropriated for the services and purposes expressed in the schedule in relation to the said 15 year the schedule( sections 2 and 3) 2 3 _- --~------------ -~----------------s~r\':c~s and purposes no of vote voted by parliament charaed on the con!lolidated fund total 5 _e_ _ __ _______ __- _ __ _________ _____ 1_ __ __ _ rs rs rs 70,00,000 railway board 70,00,000 55,85,34,000 3 oeneral superintendence and s,rvices on railways 55,85,34,000 10 80,93,33,000 80,93,33,000 43,74,79,000 4 repairs and maintenance of pcrm'lnent way and works , repairs and maintenango of motive power 43,74,79,000 15 66,64,44,000 66,64,44,000 6 r"1'&ir'i and maintenanoe of carriap·and wqons 43,58,43,000 7 r"pairs rnd maintenance of plant and equipment 43,58,43,000 ~,18,ooo 62,23,18,000 110 8 operatilll expe/ljos-rouiill stock and equipment 105,01,32,000 9 opera tina expeaaes-trafbc 10s01,31000 1,2961,000 10 oporatins eiqlcmii- fuel 1,29,61,000 i 27,38,19,000 27,38,19,000 : 11 staft' welfare and atneditios 32,61,37,000 25 12 miscltuaneous wotkina expends 32,61,37,000 ·l 70,00,00,000 14 'appropriation to funds 70,00,00,000 i r6 aslots-·acqulaltloa, con,truction and replacem"nt 42,00,000 other expenditure 42,00,000 taral - statement oli' objects and reasonsthis bill is introduced in pursuance of article 114 (1) of the constitution of india, read with article 115 thereof, to provide for the appropriation out of the consolidated fund of india of the moneys required to meet the supplementary expenditure on the grants made by the lok sabha for expenditure of the central governemnt on railways for the financial year 1986-87 madha vrao scindia - a billto authorise payment and appropriation of certain further sums from and out of the consolidated f1tnd of india for the services of the financial year 198~7 for the purposes of railways (shri mcldhavrao scindia, minister of state of the minimy of rauway) | Parliament_bills | 95cd2f8e-f371-5b6e-a623-51b2793b20c9 |
financial memorandumclause 4 of the bill seeks to provide unemployment allowance to the citizens who have attained the age of eighteen years or above this provision involves a recurring expenditure of about one hundred crore rupees per annum from the consolidated fund of india the recurring expenditure is expected to reduce substantially as and when empiloyment is provided no non-recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 4 of the bill empowers the government to make rules for fixing the rate of unemployment allowance similarly, clause 6 empowers the government to fix the rate of contribution to unemployment insurance scheme _ clause 7 empowers the government to make rules for carrying out the provisions of the bill the matters in respect of which such rules may be made would relate to matters of procedure and administrative detail and it is not practicable (o provide for them in the bill itself the delegation of the legislative power is of a norma: character | Parliament_bills | 71678337-85b0-55c2-b28b-0cbf5b732035 |
bill no lv of 2006 the compulsory education bill, 2006 a billto provide for compulsory education system in the countrybe it enacted by parliament in the fifty-seventh year of the republic of india as follows:—1 (1) this act may be called the compulsory education act, 2006(2) it extends to the whole of indiashort title,extent andcommence-ment5(3) it shall come into force on such date, as the central government may by notification in the official gazette appointdefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, the government of that state and in other cases the central government;10(b) "compulsory education system" means an educational system, throughwhich education will be made available to all, whether poor or rich, throughout india, from primary to senior secondary level3 (1) the appropriate government shall implement the compulsory education system throughout the country in such manner as may be prescribedappropriate government to implement compulsory education system5(2) without prejudice to the generality of the aforesaid provisions the appropriate government shall provide to each and every student in country the following facilities from primary to senior secondary level in schools:(a) total expenditure to be incurred on admission and tuition fee; (b) free books, note books and items of stationery; (c) free hostel facility, wherever necessary; and (d) scholarships in such cases, as may be prescribed10appropriate government to establish schools4 the appropriate government shall establish and maintain or shall cause to be established or maintained such number of primary, middle or senior secondary schools under its jurisdiction, as may be necessary for implementation of the provisions of this act:15"provided that the appropriate government shall establish at least one senior secon-dary school in each area within its jurisdiction having a population of one thousand"5 it shall be the duty of every parent to enroll their children in the school for obtaining education and they shall not prevent them in any way from attending school until the completion of their education under compulsory education system6 no person shall engage any child in a job, which causes hindrance in his or her attending school to obtain education20duty of the parents to enroll their children in schoolchildren not to be engaged in jobspenalty for obstruction7 if any person including parents of children prevents any boy or girl child from going to school or causes hindrance or obstruction in any way, he shall be punishable with imprisonment, which may extend to six months258 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in force regulating any of the subject matter dealt with in this actoverriding effect of the actpower tomake rules9 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsarticle 21a of the constitution provides that it is the responsibility of state government to provide free and compulsory education to all children of the age of six to fourteen years though the government have taken a number of steps in his direction, yet these are not sufficient we have not been able to provide education to all children even after 58 years of independencecompetence in reading and writing is a significant factor of human prospective capability literacy is the first step in getting access to the means of education and having knowledge and information hence, compulsory education should be provided upto senior secondary level and scholarships may be provided to the children who are good at studiesit is also necessary to provide free food, dress, books and scholarships to the poor students so that the parents are inspired to send their wards to school it is proposed in the bill that the parents must send their children to school otherwise they shall be punished this measure will achieve the desired results and the illiteracy will be eradicated from the country soonhence, this billjai parkash aggarwal financial memorandumclause 3 of the bill has the provision of compulsory education from primary level to higher secondary level clause 4 provides that appropriate govt shall establish and maintain schools for providing free education it is not confirmed at this stage that how many schools will be required to implement the provisions of the bill some expenditure will be incurred on establishment of schools, free food and uniform, etc apart from giving scholarships to the poor students the expenditure to be incurred in respect of the schools in union territories will involve expenditure from the consolidated fund of india the expenditure to be incurred in respect of the schools in the states will involve expenditure from the consolidated funds of concerned states however, some aid will be provided by the central government in this regardit is estimated that a sum of rupees fifteen crore may involve as recurring expenditurea sum of rupees twenty five crore is also likely to be involved as non-recurring expenditure memorandum regarding delegated legislationclause 9 of the bill gives power to the central government to make rules for carrying out the purposes of this bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character rajya sabha————— a billto provide for compulsory education system in the country————(shri jai parkash aggarwal, mp)mgipmrnd—1786rs(s-1)—28072006 | Parliament_bills | 03c97144-92f9-5dec-b68d-fabbfb005cff |
bill no 259 of 2016 the education loan bill, 2016 by shri rajesh ranjan, mp a billto provide for education loan to students and for matters connected therewithbe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the education loan act, 2016(2) it extends to the whole of india, except the state of jammu and kashmirdefinitions52 in this act, unless the context otherwise requires:—(a) "bank" means any nationalized or commercial bank and includes a private,co-operative or foreign bank;(b) "prescribed" means prescribed by rules made under the act; and (c) "student" means a person who is pursuing any recognised course of study,including any professional or vocational course in any college or institution or universityscheme for education loan to students103 (1) the central government shall, within six months of the commencement ofthis act, formulate a scheme for providing education loan at such rate of interest, as may be prescribed, to students for following purposes, namely:—(a) pursuing professional courses such as medical, engineering or vocationalcourse or education in any discipline in any recognised college or institution or university; and(b) pursuing research in any recognized research institute or university15application for loan4 (1) an application for education loan shall be made by a student to any branch ofa bank in such form and manner as may be prescribed(2) an application made under sub-section (1) shall be disposed of within a period ofone month from the date of its receipt5 the bank shall make payment directly to the head of the college or institution oruniversity where the student is studying or seeking admission20payment to be made directly to the institutionhead of the institution to deny educational loan256 no bank shall,—(i) refuse an education loan to a student on any ground; (ii) insist or any sort of guarantee, mortgage or surety for the purpose ofdisbursement of loan;(iii) charge insterest more than the rate prescribed; (iv) keep or withhold degree, diploma certificates, mark sheets in original; and (v) initiate recovery process of the loan before the completion of one year ofsecuring a job by a student who has taken an education loanpunishment307 if any bank violates the provisions of section 6, the chairman and managingdirector or other officer of the bank responsible for the violation, unless he proves that such violation took place without his knowledge or that hew exercised all due diligence to prevent, shall be deemed to be guilty of such violation and shall be punished with imprisonment for a term which may extend upto six months or a fine upto rupees two lakh, or both35waiving off loan8 (1) the central government shall formulate a scheme for waiving off such loan, ifa student, even after five years of completing his course, fails to secure any employment(2) subject to such rules as may be made, the waiving off of loans shall be applicableonly to such bona fide students who do not get employment after completing their educationpower to make rules9 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act4045(2) every rule made under this act shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsit is indeed a welcome step the educational loans are being given to students for pursuing higher education economically poor students, who could not earlier afford the cost of professional and higher education are also now in a position to pursue higher education because of education loan however, the policy of giving education loan is deficient on many counts it has no statutory backing or proper guidelines each bank has its own guidelines and fixes its own criteria for disbursing loan many banks often refuse the same on such frivolous and technical grounds guarantee and surety are always insisted upon before granting the loan the rate of interest on such loan also varies from bank to bank students are harassed and have to run from pillar to post to get the loan disbursed students pursuing studies in private institutions and seeking admission in management quota are not given loan therefore, it is sought to ensure through the bill that education loan should not be denied to any student any person who violates the guidelines framed for education loan shall be punished so that no bank dares to refuse loan to students further, many students after completion of their course do not get jobs thus, they are not in a position to repay the loan taken in such cases, a policy or scheme for waiving of loans has been envisaged in the proposed billhence this billnew delhi;rajesh ranjanoctober 28, 2016 financial memorandumclause 3 of the bill provides for the framing of a scheme for providing educational loans to students clause 8 provides for framing of a scheme for waiving off educational loan if, a student fails to secure any employment, five years after completion of his course the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees two hundred crore will be involved as a recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure to the tune of rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character lok sabha———— a billto provide for education loan to students and for matters connected therewith————(shri rajesh ranjan, mp)gmgipmrnd—2927ls(s4)—17-11-2016 | Parliament_bills | c54f5605-13e3-554e-b67a-66b286e8225c |
bill no 294 of 2015 the constitution (amendment) bill, 2015 byshri arjun meghwal, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 2015 2 in article 312 of the constitution,—amendment of article 3125(i) in clause (1), the words "including an all-india judicial service" shall be omitted; and(ii) after clause (1), the following clause shall be inserted, namely:—"(1a) notwithstanding anything in chapter vi of part vi or part xi, the parliament shall, within one year of the coming into force of this act, by law, provide for the creation of an all-india judicial service common to the union and the states, and, subject to the other provisions of this chapter, which shall also apply mutatis mutandis to all-india judicial service, regulate the recruitment, and the conditions of service of persons appointed to all-india judicial service" statement of objects and reasonsthere is a provision in the constitution under article 312 for creation of all-india services under this article, the indian administrative service, the indian police service, the indian foreign service and the indian forest service have been created by law, from time to time, but the creation of all-india judicial service is still awaited in 1976, necessary amendments in the constitution were made to create all-india judicial service but still the same has not been creatednow, it is felt by the civil society and citizens that proper representation of all sections of the society be made in the judicial service therefore, the bill seeks to amend the constitution with a view to provide that the parliament shall, within one year of the coming into force of this act, by law, provide for creation of an all-india judicial service common to the union and the stateshence this billnew delhi;arjun meghwalnovember 18, 2015 annexure extract from the constitution of india all-india services312 (1) notwithstanding anything in chapter vi of part vi or part xi, if the council of states has declared by resolution supported by not less than two-thirds of the members present and voting that it is necessary or expedient in the national interest so to do, parliament may by law provide for the creation of one or more all-india services (including an all-india judicial service) common to the union and the states and, subject to the other provisions of this chapter, regulate the recruitment, and the conditions of service of persons appointed, to any such service lok sabha———— a billfurther to amend the constitution of india————(shri arjun meghwal, mp)gmgipmrnd—2967ls(s3)—04-12-2015 | Parliament_bills | d91fe058-b4d3-59a5-9eed-e7906e380db4 |
bill no l of 2010 the girl child (free and compulsory education) bill, 2010 a billto provide for free and compulsory education to every girl child whose parents are living below poverty line and for matters connected therewith or incidental thereto be it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the girls (free and compulsory education) act, 2010(2) it extends to the whole of indiashort title, extent and commencement(3) it shall come into force on such date, as the central government may, by notification in the official gazette, appoint2 in this act, unless the context otherwise requires:—definitions(a) ''appropriate government'' means in the case of a state, the state governmentand in all other cases the central government;(b) ''education'' means education of all types including technical, medical and any higher education;(c) ''girl child'' means a female who has not attained the age of eighteen years;5(d) ''institution'' means a technical educational institution or medical educational institution or universities;(e) "person living below poverty line" means a person whose income from all sources is less than rupees three thousand per month;(f) "prescribed" means prescribed by rules made under this act; and (g) "school" means an educational institution imparting education103 (1) the appropriate government shall provide free and compulsory education to every girl child whose parents are living below poverty line and are ordinarily residing in its territorial jurisdictionfree and compulsory education to girl child(2) the appropriate government shall provide to every girl child born of parents living below poverty line, the following facilities:—15(i) free education up to all level including technical, medical and all types of higher education;(ii) free stationery items like books, note-books, writing material; (iii) free school uniform; (iv) free hostel facility and meal during school time; and20(v) stipend at the rate of one hundred rupees upto primary level, two hundred rupees up to middle level and five hundred rupees per month upto higher secondary level and to provide full financial help at technical, medical and university level education25appropriate government to establish and maintain schools4 the appropriate government shall establish and maintain or cause to be established or maintained such primary, middle or higher secondary schools and technical institutions and universities within its territorial jurisdiction as the appropriate government may deem necessary for the purpose of carrying out the provisions of this actresponsibility of parents5 it shall be the responsibility of every parent to get his girl child admitted to a school or institution for receiving education and the parent shall not in any manner restrain the girl child from attending the school or institution till she completes her education30girl child not to be employed in job6 no person shall employ a girl child in a job which prevents her from attending school for receiving educationpenalty7 any person including a parent, who for any reason prevents, restrains or otherwise obstructs a girl child from receiving education in a school or institution, shall be liable to simple imprisonment which may extend to one year| 35 ||-------------|| make rules |8 the central government may by notification in the official gazette make rules for carrying out the provisions of this act statement of objects and reasonsthe ability to read and write is an essential element of human capability literacy is the first step towards acquiring tools of learning and opening the doors for knowledge and information education expands opportunity for girls, empowers them to resist oppression and to claim their rightin our country, girls belong to weaker and vulnerable section of the society although many steps have been taken to improve their condition, however, nothing concrete, has been done even today, girls are not treated equally and are subject to discrimination by their parents they are kept away from school and are forced to assist their mothers in household affairs and are deprived of childhood joys in various states, child marriage is still in practice and parents are forcing girl child to get married as they feel that their girl child is not safe after attaining the age of tenit is appropriate time to take stock of the situation and to ensure that girls belonging to poor families are given free and compulsory education they should also be provided with facilities like free stationery items, free uniform, writing materials, hostel facilities and transport facilities, etc to encourage them to get education this will not only help in eradication of illiteracy from the country but will also help the girls to grow and compete with their male counterparts and are not subjected to harassmenthence, this billdr t subbarami reddy financial memorandumclause 3 of the bill provides for free and compulsory education and other facilities to every girl child whose parents are living below poverty line by the appropriate government clause 4 provides for establishment and maintenance of schools and institutions by appropriate government the central government will bear the expenditure incurred in respect of union territories and the state governments will bear the expenditure incurred in respect of their states out of their respective consolidated fundsthe bill, if enacted, will involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of about rupees fifteen hundred crore per annum is likely to be involveda non-recurring expenditure of about rupees eighteen hundred crore is also likely to be involved memorandum regarding delegated legislationclause 8 of the bill empowers the central government to make rules for carrying out the provisions of the bill as the rules to be made will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for free and compulsory education to every girl child whose parents are living below poverty line and for matters connected therewith or incidental thereto————(dr t subbarami reddy, mp)gmgipmrnd—1358rs(s3)—19-08-2011 | Parliament_bills | 702f7f10-36eb-540f-8663-a12b6d417d09 |
the life insurance corporation (amendment) bill, i9i7(as introduced in lok sabha) the llfe,insurance corporation (amendment) bill,1957 (as introduced in lok sabra) a billto amend the life insurance corporation act, 1956 b it enacted by parliament in the eighth year of the republic fjl lqdi u follows:-1 this act may be called the life insurance corporation shan title '~ent) act, 1957 , z~ in section 11 of the life insurance corporation act, 1956 amendment (hereinafter referred to as the principal act), for sub-section (2), of section ii ab following sub1iection shall be substituted, namely:- e- (2) where the central government is satisfied that for :the purpose of securing uniformity in the scales of remuneration and the other terms and conditions of service applicable to employees of insurers whose controlled business has been transferred to, and vested in, the corporation, it is necessary 10 to do, or that, in the interests of the corporation and its policy-holders, a reduction in the remuneration payable, or a revision of the other terms and conditions of service applicable, to employees or any class of them is called for, the central government may, from time to time, notwithstanding anything contained in sub-section (1), or in the industrial disputes act, 1947, or in any other law for the time being in force, or in any ward, settlement or agreement for the time being in force, alter (whether by way of reduction or otherwise) the remuneration and the other terms and conditions of service to such extent and in such manner as it thinks fit; and if the alteration is not acceptable~ to any employee, the corporation may terminate his employment by giving him compensation equivalent to three months' remuneration unless the contract of service with such employee provides for a shorter notice of termination s explanation-the compensation payable to an employee under this sub-section shall be in addition to, and shall not affect, any pension, gratuity, provident fund money or any other benefit to which the employee may be entitled under his contract of service" 10 amendment 3 in section 43 of the principal act, after sub-section (2), the of section 43· following sub-section shall be inserted, namely:-"(2a) section 42 of the insurance act shall have effect in relation to the issue to any individual of a licence to act as an agent for the purpose of soliciting or procuring life insurance is business for the corporation as if the reference to an officer authorised by the controller in this behalf in sub-section (1) thereof included a reference to an officer of the corporation authorised by the controller in this behalf" , 4 for section 45 of the principal act, the following section 20 shall be substituted, namely:-substitution ofne section for section 45 special provisions regardin~ transfer of controlled business of certain composite insurers "45 notwithstanding anything contained in clause (c) -of section 44, the central government may, by notification in the official gazette, direct that on and with effect from such date as may be specified in the notification the assets and liabilitiea 25 appertaining to the controlled business of a composite insurer' in respect of the management of whose affairs an admiriistrator has been appointed under section 52a of the insurance act shall be transferred to and vested in the corporation, and on the issue of such a notification the provisions of this· act shall, 30 so far as may be, apply in relation to such insurer and to the'"" transfer and vesting of the assets and liabilities of his controlled business in the corporation as they apply in relation to all other insurers and to the transfer and vesting of the assets end uablli-, ties of their controlled bu,siness in the corporation, subject to3s" the modification that references in this act to the appointed day shall be construed as references to the day speoified in th~ notification" (b) of sub- amendment be deemed of acction 49· 5 in section 49 of the princip~l act, after clause section (2), the following clause shall be, and shall always to have been, inserted, namely:-"(bb) the terms and conditions of service of persons who have become employees of the corporation under sub-section (1) of section 11;" - 8 any order altering the remuneration and the other terms and validation of conditions of service of the employees referred to in sub-section (2) 0br~ers passed - elorc comof section 11 of the prmclpal act made or purportmg to have been mencemcnt 10 made under that sub-section before the commencement of this act ?f act altermg remuneby the central government for any of the purposes specified in ration, etc that bub-section as amended by this act, shall, notwithstanding anything contained in any judgment, decree or order of any court, be deemed to have been made under that sub-section as amended by 15 this act as if this act were in force on the date on and from which the order was intended to take effect, and the order shall continue in force and have effect accordingly, unless and until superseded by ,anything done or action taken under the principal act 7 the life insurance corporation (amendment) 2e 1967, is hereby repealed ordinance, repeal of ordinance 3 of 1957 - statement of objects and reasonsafter the passing of the life insurance corporation aet, 19m, it became necessary for the corporation to examine the widely varying terms and conditions of service of employees whose services had been statutorily transferred to it with a view to ensuring uniformitt in the pay scales and other terms and conditions of service appucable to them an order altering the terms and condi~ions ot lernce in this behalf was passed by the corporation under section 11(1) which was later approved by the central government and issued ia the form of an order under section 11 (2) in a recent decision, the-bom~ay high court held that the power given to the central goy-ernment under section 11 (2) was confined to altering the remunera tion only and the order which dealt not only with the remuneration but also with other terms and conditions of service was, therefore, bad in law to prevent confusion in the working of the corporation an ordinance had to be promulgated immediately amending section 11 (2) and validating the order made by government the present bill seeks to replace the ordinance 2 advantage has been taken of this opportunity to make the following further amendments:-- (i) section 42 of the insurance act, 1938, empowers the controller or any officer authorised by him in this behalf to issue licences to insurance agents it is felt that officers of the corporation should also be enabled to issue licences on behalf of the controller (ii) a doubt has arisen whether in respect of a transfer under section 45 of the controlled business of a composite insurer now vested in an administrator the provisions of this act apply a redraft of section 45 seeks to make the position clear (iii) section 49 (2) is sought to be amended to make it clear that the power conferred by section 49 (2) (b) is 8ya1labje with respect to all employees whether recruited by the eorpo ration or taken over on its incorporation i , 'i t t krishnama,chabi new delhi; the 14th may, 1957 "- ,', ';':''' '-, extracts prom the life insurance ac:r, 1956 no 31 of 195611 (1) - transfer of serv'ce of existing employees 0 inamers to (2) notwithstanding anything contained in sub-section (1) or the c~rin any contract of service, the central government may, for the poratlon purpose of rationalising the pay scales of employees of insurers whose controlled business has been transferred to and vested in it or for the purpose of reducing the remuneration payable to employees in cases where in the interest of the corporation and its policy-holders a reduction is called for, alter the terms of service of the employees as to their remuneration in such manner as it thinks fit; and if the alteration is not acceptable to any employee the corporation may terminate his employment on giving him compensation equivalent to three months' remuneration unless the contract of service with such employee provides for a shorter notice of termination ezplanation-the compensation payable to an employee under this sub-section shall be in addition to and shall not affect any pension, gratuity, provident fund money or any other benefit to which the employee may be entitled under his contract of service - - - - 45 notwithstanding anything contained in clause (c) of section special 44, the administrator appointed to manage the affairs of a composite ~:::~n:a' insurer under the insurance act shall, as soon as may be practicable certain after the commencement of this act, take steps in the prescribed f~~~::lte manner,-(a) to transfer the assets and liabilities appertaining to the controlled business of the insurer, to the corporation; and (b) to vest the management of the affairs of the insurer in respect of any other kind of business in the person entitled thereto - - - - - - - - (2) in particular, and without prejudice to the aenerality of the foregoing power, such regulations may provide for-(a) - - - - (b) the method of recruitment of employ", and -aents of the corporation and the termll and condition of service of iuch employees or aients; - - - - - a bill to amend the life insurance corporation act, 1956 (shri t t krishnamachari, minister of finance) | Parliament_bills | 58ddd620-9e76-5b11-90d3-a0e0f0ff37b1 |
on the 27th april, 2012bill no iii of 2012 the solar power (development, promotion and mandatory use) bill, 2012 a billto provide for the development of solar power generation and mandatory use of solar power in the government and semi-government buildings, corporate and business establishments in the country with a view to saving conventional energy and protecting the environment and for matters connected therewithbe it enacted by parliament in the sixty-third year of the republic of india as follows:—(3) it shall come into force on such date, as the central government may, by notification in the official gazette, appoint(4) it shall be applicable to all government and semi-government buildings and also to corporate and industrial houses, plants, and factoriesdefinition2 in this act, unless the context otherwise requires,—5(a) 'appropriate government' means, in the case of state, the government of that state, and in other cases, the central government(b) ''authority'', means the national solar power development authority of india, established under section 4 of this act;10(c) 'buildings' include all such structures, sheds, houses and buildings notified under the rules framed by the appropriate government under this act;(d) ''prescribed'' means prescribed by rules made under this act;15(e) ''solar photovoltaic modules, panels and solar thermal collectors''mean flat or concentrating devices which collect, convert or store solar energy for use in the form of heat or electricityobligation for the owners, lessees, tenants, builders and promoters of buildings3 (1) it shall be obligatory for the owners, lessees, tenants, builders and promoters of every building, to install solar photovoltaic modules and panels, on the top of buildings and/or in the land forming part of the property, for generating electricity in order to meet a part of its total electricity requirement in such manner as may be prescribed20(2) it shall be obligatory for the owners, lessees, tenants, builders and promoters of every such building to install solar assisted water heating systems where there is a requirement of hot water25(3) it shall be obligatory for the owners, lessees, tenants, builders and promoters of every new building, that requires mass cooking on regular basis, to maintain a solar-powered kitchen and other cooking facilities4 (1) for the purposes of this act, the central government shall, by notification in the official gazette, establish an authority, to be known as the national solar power development authority of india, with its headquarters at new delhi30establishment of a national solar power development authority of india(2) the authority may have such number of regional offices in any region or parts or in the states as may be requiredconstitution of the authority5 (1) the authority shall be headed by a chairperson and five other members to be appointed by the central government in such manner as may be prescribed35(2) the terms and conditions of the service of the chairperson and the members shall be such as may be prescribed(3) the authority shall have a secretariat with such set up as may be prescribed40(4) the authority shall meet at such time and such places, and shall observe such procedure in regard to the transaction of business at its meetings as may be prescribedfunctions of the authority6 the authority shall take such actions as may be necessary for the implementation of this act including, inter alia, the following:—(a) specify the categories and size of the buildings to be covered by the act;(b) amendments to the building bye-laws so as to make it obligatory for the owners, contractors, builders and promoters of all new buildings to install solar thermal collectors and photovoltaic modules as specified in this act;5(c) specify the percentage of the total electricity requirements of a buildingto be met through solar energy;(d) specify the circumstances and technical grounds under whichexemptions may be granted from the provisions of this act;(e) make provisions for subsidies and other incentives for the installationof solar energy systems in new buildings as well as existing buildings; and10(f) specify appropriate concessions like subsidies, exemption from varioustaxes, etc for the solar energry equipment, in order to popularize and promote awareness among the people about the availability of solar thermal and photovoltaic products and the benefit arising from their use15 7 the central government shall, after due appropriation made by law by parliament, provide requisite funds for the purposes of this act, from time to timecentral government to provide funds penalty8 whoever contravenes the provisions of this act, shall be liable to imprisonment which may extend to two years and fine of up to fifty thousand rupeessaving9 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in force20power to make rules10 the central government and the appropriate government as the case maybe, may, by notification in the official gazette, make rules for carrying out the provisions of this act statement of objects and reasonsthe sun is the source of all energy but for the sun, life will not exist on the earth naturally, from ancient times, the people worshipped the sun as god needless to say, life will be impossible for the living organisms on this planet, without the energy from the suntoday, for our energy requirements, we are using coal, oil and natural gas, hydro-energy and nuclear energy production of hydro-electric power requires big dams, with an even bigger catchment area that causes environmental and collateral damage our coal reserves are expected to be not more than 100 billion tonnes if, we continue to use coal the way we use it today, the entire coal reserves would be depleted in less than 100 years the same is the case with oil and natural gas resources, which are likely to be exhausted in a few decadesafter the fukushima nuclear disaster in japan in 2011, exploiting the potential of nuclear energy also deserves re-consideration in any case, because of the huge investments and necessity of importing fissionable materials, we can't go in for the nuclear energy in a big way in the case of the nuclear energy, even a minor nuclear disaster is unthinkable moreover, disposal of the nuclear waste is a real problem being faced even by the developed countries the environmental hazards in all the aforesaid categories of energy sources are alarming whether it is coal, oil or natural gas, their exploitation will pollute the atmosphere, due to the generation of huge quantities of carbon dioxide, which will cause damage to the protective ozone layer and will further contribute to climate change and global warmingconsidering all the above aspects, one comes to the natural conclusion that the safest and the best option is to change over to the most clean energy source ie, the solar energy it is clear that the only long-term solution to our power requirements is harnessing the solar energy, which is in abundance in our country india lies in the sunniest region in the world with most part of the country receiving sunlight everyday, the state of rajasthan being the highest recipient of annual solar radiation thus, it is imperative that the government must give top most priority for augmenting the generation of solar energy in the cheapest possible mannerthere is a huge potential for solar energy applications in grid-interactive solar power generation plants, solar thermal industrial applications, rural electrification, roof top-based applications and mobile towers in off-grid areas, and also for domestic lighting, cooking and water heating although the cost of initial installation is a little high, there is negligible recurring expenditure involved in maintaining the solar thermal modules sand photovoltaic panels more importantly, there are also no problems of power-theft and long periods of load-sheddingkeeping in view the rapid industrialization and urbanization of the country and the ever-increasing demand for domestic as well as industrial power, it is essential to make it mandatory for installation of solar power generators in all the government and semi-government buildings and also in the corporate and industrial establishments across the country, with such terms and conditions as are necessary to substantially enhance production of solar power, with appropriate concessions like subsidies, exemption from various taxes, etc for the solar power equipment, in order to encourage more and more people to voluntarily opt for this clean energy sourcehence, this bill financial memorandumclause 4 of the bill provides that central government shall establish the national solar power development authority of india for development and promotion of the use of the solar energy clause 6 of the bill makes provision of subsidy and other incentives for installation of solar energy systems in new buildings as well as existing buildings clause 7 makes provisions for the central govt to provide due requisite funds for carrying out the purposes of this billthe bill, therefore, if enacted will involve expenditure from the consolidated fund of india the recurring and non-recurring expenditure on this count cannot be estimated at this stage, but has to be worked out by the central government while implementing the provisions of the act memorandum regarding delegated legislationclause 10 of the bill empowers the central government to make appropriate rules for carrying out the provisions of the bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character rajya sabha———— a billto provide for the development of solar power generation and mandatory use of solar power in the government and semi-government buildings, corporate and business establishments in the country with a view to saving conventional energy and protecting the environment and for matters connected therewith————(prof pj kurien, mp)gmgipmrnd—444rs(s3)—27-04-2012 | Parliament_bills | ddda1bfa-d999-59e4-93c5-4dea8a9b2649 |
bill no 320 of 2016 the constitution (scheduled castes) orders (amendment) bill, 2016 by shrimati meenakashi lekhi, mp a billfurther to amend the constitution (scheduled castes) order, 1950, the constitution(scheduled castes) (union territories) order, 1951, the constitution (jammu and kashmir) scheduled castes order, 1956 and the constitution (dadra and nagar haveli) scheduled castes order, 1962be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—short title and commencement1 (1) this act may be called the constitution (scheduled castes) orders (amendment)act, 20162 in the schedule to the constitution (scheduled castes) order, 1950,—co 19 of 1950(a) in part i—andhra pradesh, for entry 14, the following entry shall besubstituted, namely:—"14 charmkar, mochi, muchi, charmkar-ravidas, charmkar-rohidas";(b) in part ii—assam, for entry 12, the following entry shall be substituted, namely:—"12 mehtar, balmiki";5(c) in part iii—bihar,(i) for entry 6, the following entry shall be substituted, namely:—"6 charmkar, mochi, charmkar-rabidas, charmkar-ravidas, charmkar-rohidas, charmarkar"; (ii) for entry 14, the following entry shall be substituted, namely:—10"14 hari, mehtar, balmiki"; and (iii) for entry 15, the following entry shall be substituted, namely:— "15 giarah";(d) in part iv—gujarat,—(i) for entry 4, the following entry shall be substituted, namely:—15"4 bhambi, bhambhi, asadaru, asodi, chamadia, charmkar, charmkar-ravidas, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, mochi (in dangs district and umergaon taluka of valsad district only), nalia, telegu mochi, kamati mochi, ranigar, rohidas, rohit, samgar";20(ii) for entry 5, the following entry shall be substituted, namely:—"5 balmiki, mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, korar, zadmalli, barwashia, barwasia, jamphoda, zampada, zampda, rushi, valmiki"; (iii) for entry 32, the following entry shall be substituted, namely:—25"32 balmiki, mehtar"; and(iv) for entry 33, the following entry shall be substituted, namely:—"33 charmkar";(e) in part v—haryana,—(i) for entry 2, the following entry shall be substituted, namely:—30"2 balmiki"; and(ii) for entry 9, the following entry shall be substituted, namely:—"9 charmkar, jatav, jatava, jatia charmkar, rehgar, raigar, ramdasi, ravidasi, balahi, batoi, bhatoi, bhambi, charmkar rohidas, mochi, ramdasia";35(f) in part vi—himachal pradesh,—(i) for entry 3, the following entry shall be substituted, namely:—"3 balmiki"; and(ii) for entry 14, the following entry shall be substituted, namely:—40"14 charmkar, jatia charmkar, rehgar, raigar, ramdasi, ravidasi, ramdasia, mochi";(g) in part via—jharkhand,—(i) for entry 5, the following entry shall be substituted, namely:—"5 charmkar, mochi";(ii) for entry 13, the following entry shall be substituted, namely:—5"13 hari, mehtar, balmiki"; and(iii) for entry 14, the following entry shall be substituted, namely:—"14 giarah";(h) in part vii—karnataka,—(i) for entry 21, the following entry shall be substituted, namely:—10"21 mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, korar, zadmalli"; and (ii) for entry 22, the following entry shall be substituted, namely:—15"22 bhambi, bhambhi, asadaru, asodi, chamadia, charmkar, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, mochi, muchi, telegu mochi, kamati mochi, ranigar, rohidas, rohit, samgar"; (i) in part viii—kerala, for entry 15, the following entry shall be substituted, namely:—"15 charmkar, muchi";20(j) in part ix—madhya pradesh,—(i) for entry 11, the following entry shall be substituted, namely:—"11 mehtar, balmiki, lalbegi, dharkar";(ii) for entry 14, the following entry shall be substituted, namely:—25"14 charmkar, bairwa, bhambhi, jatav, mochi, regar, nona, rohidas, ramnami, satnami, surjyabanshi, surjyaramnami, ahirwar, charmkar mangan, raidas"; and(iii) for entry 28, the following entry shall be substituted, namely:—"28 giarah";(k) in part x—maharashtra,—30(i) for entry 11, the following entry shall be substituted, namely:—35"11 bhambi, bhambhi, asadaru, asodi, chamadia, charmkar, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, mochi, telegu mochi, kamati mochi, ranigar, rohidas, nona, ramnami, rohit, samgar, samagara, satnami, surjyabanshi, surjyaramnami, charmakar, pardeshi charmkar"; and (ii) for entry 12, the following entry shall be substituted, namely:—"12 mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, korar, zadmalli, hela";40(l) in part xii—meghalaya, for entry 12, the following entry shall be substituted, namely:—"12 mehtar, balmiki";(m) in part xiii—orissa,—(i) for entry 19, the following entry shall be substituted, namely:—"19 charmkar, charmkar-ravidas, charmkar rohidas, mochi, muchi, satnami";5(ii) for entry 60, the following entry shall be substituted, namely:—"60 mehtar, balmiki";(n) in part xiv—punjab,—(i) for entry 2, the following entry shall be substituted, namely:—"2 balmiki"; and10(ii) for entry 9, the following entry shall be substituted, namely:—"9 charmkar, jatia charmkar, rehgar, raigar, ramdasi, ravidasi, ramdasia, ramdasia sikh, ravidasia sikh";(o) in part xv—rajasthan,—(i) for entry 14, the following entry shall be substituted, namely:—15"14 mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, valmiki, korar, zadmalli"; (ii) for entry 17, the following entry shall be substituted, namely:—20"17 charmkar, bhambhi, bambhi, bhambi, jatia, jatav, jatava, mochi, raidas, rohidas, regar, raigar, ramdasia, asadaru, asodi, chamadia, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, telugu mochi, kamati mochi, ranigar, rohit samgar"; and (iii) for entry 33, the following entry shall be substituted, namely:—"33 giarah";25(p) in part xvi—tamil nadu, for entry 14, the following entry shall be substituted, namely:—"14 charmkar, muchi"(q) in part xvii—tripura, for entry 4, the following entry shall be substituted, namely:—"4 charmkar, muchi, charmkar-rohidas, charmkar-ravidas30(r) in part xviii—uttar pradesh,—(i) for entry 24, the following entry shall be substituted, namely:—"24 charmkar, dhusia, jhusia, jatava"; and(ii) for entry 42, the following entry shall be substituted, namely:—"42 giarah";35(s) in part xix—west bengal,—(i) for entry 11, the following entry shall be substituted, namely:—"11 charmkar, charmakar, mochi, muchi, rabidas, ruidas, rishi";(ii) for entry 22, the following entry shall be substituted, namely:—"22 hari, mehtar, mehtor, balmiki"; and(iii) for entry 28, the following entry shall be substituted, namely:—40"28 giarah";(t) in part xx—mizoram, for entry 12, the following entry shall be substituted, namely:—"12 mehtar or balmiki";5(u) in part xxii—goa, for entry 1, the following entry shall be substituted, namely:—"1 balmiki (hadi)";(v) in part xxiii—chhattisgarh,—(i) for entry 11, the following entry shall be substituted, namely:—"11 mehtar, balmiki, lalbegi, dharkar";10(ii) for entry 14, the following entry shall be substituted, namely:—"14 charmkar, bairwa, bhambhi, jatav, mochi, regar, nona, rohidas, ramnami, satnami, surjyabanshi, surjyaramnami, ahirwar, mangan, raidas"; and (iii) for entry 27, the following entry shall be substituted, namely:—15"27 giarah";(w) in part xxiv—uttarakhand,—(i) for entry 24, the following entry shall be substituted, namely:—"24 charmkar, dhusia, jhusia, jatava"; and(ii) for entry 42, the following entry shall be substituted, namely:—20"42 giarah";(x) in part xxv—telangana, for entry 14, the following entry shall be substituted, namely:—"14 charmkar, mochi, muchi, charmkar-ravidas, charmkar-rohidas";25co 32 of 19513 in the schedule to the constitution (scheduled castes) (union territories) order,1951(a) in part—delhi,(i) for entry 8, the following entry shall be substituted, namely:—"8 masani"(ii) for entry 10, the following entry shall be substituted, namely:—30"10 charmkar, chanwar, jatava, jatav charmkar, mochi, ramdasia, ravidasi, raidasi, rehgarh or raigar"; (iii) for entry 11, the following entry shall be substituted, namely:—"11 mehtar (sweeper)";35(iv) for entry 12, the following entry shall be substituted, namely:—"12 mehatar (balmiki)"; and(v) for entry 20, substitute,—"20 giarah";(b) in part ii—chandigarh,—(i) for entry 7, the following entry shall be substituted, namely:—"7 balmiki"; and(ii) for entry 9, the following entry shall be substituted, namely:—"9 charmkar, jatia charmkar, rehgar, raigar, ramdasi or ravidasi";5(c) in part iii—daman and diu, for entry 1, the following entry shall be substituted, namely:—"1 balmiki (hadi)";co 52 of 19564 in the schedule to the constitution (jammu and kashmir) scheduled castes order,1956,—(a) for entry 4, the following entry shall be substituted, namely:—10"4 charmkar or ramdasia, charmkar-ravidas, charmkar-rahidas"; and(b) for entry 5, the following entry shall be substituted, namely:—"5 balmiki, mehtar";co 64 of 19625 in the schedule to the constitution (dadra and nagar haveli) scheduled castes order, 1962,—15(a) for entry 1, the following entry shall be substituted, namely:—"1 balmiki"; and(b) for entry 2, the following entry shall be substituted, namely:—"2 charmkar, rohit"; statement of objects and reasonswith a view to provide social, political and economic justice to the deprived sections of our population, the founding fathers of our constitution provided for and ensured that the doctrine of equality is implemented in letter and spirit for the benefit of the deprived sections of the society and the dalits in particular further, the scheduled castes and the scheduled tribes (prevention of atrocities) act, 1989 also provides for protection of the scheduled castes and the scheduled tribes from all sorts of discrimination and makes it a punishable offence to refer to members of these castes by their caste names however, in the constitution (scheduled castes) orders, abusive and derogatory nomenclature is used for four castes, namely- 'bhangi', 'chamar', 'chohra' or 'chuhra' and 'kanjar'in 2011, the use of abusive caste nomenclature by the delhi government in issuing caste certificates was challenged before the delhi high court the then delhi government assured the court that it would not issue caste certificates using the derogatory caste nomenclature and would instead use more dignified names to refer to the castes in question the matter was thereafter withdrawn from the high court the delhi government accordingly issued a revised notification inter-alia to discontinue the derogatory nomenclature in caste certificates however, the present government of delhi has restarted the use of the derogatory nomenclature, causing humiliation to the members of those castes across the different states, the same derogatory nomenclature is used to refer to members of the above mentioned castes it is, therefore, required that an amendment to the constitution (scheduled castes) orders be passed to put an end to the usage of derogatory nomenclature for the above mentioned castes and to replace it with dignified caste namesthe derogatory nomenclature is not only in violation of the scheduled castes and the scheduled tribes (prevention of atrocities) act, 1989 but is also a blot on our society accordingly, an amendment under the purview of article 341 of the constitution is proposed in the constitution (scheduled castes) order, 1950, the constitution (scheduled castes) (union territories) order, 1951, the constitution (jammu and kashmir) scheduled castes order, 1956 and the constitution (dadra and nagar haveli) scheduled castes order, 1962the bill seeks to achieve these objectivesnew delhi;meenakashi lekhinovember 4, 2016 annexure extract from the constitution (scheduled castes) order, 1950 co 19 the schedule part i—andhra pradesh 14 chamar, mochi, muchi, chamar-ravidas, chamar-rohidas part ii—assam 12 mehtar, bhangi part iii—bihar 6 chamar, mochi, chamar-rabidas, chamar-ravidas, chamar-rohidas, charmarkar 14 hari, mehtar, bhangi 15 kanjar part iv—gujarat 4 bhambi, bhambhi, asadaru, asodi, chamadia, chamar, chamar-ravidas, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, mochi (in dangs district and umergaon taluka of valsad district only), nalia, telgu mochi, kamati mochi, ranigar, rohidas, rohit, samagar 5 bhangi, mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, korar, zadmalli, barwashia, barwasia, jamphoda, zampada, zampda, rushi, valmiki 32 bhangi, mehtar 33 chamar part v—haryana 2 balmiki, chura, bhangi 9 chamar, jatia chamar, rehgar, raigar, ramdasi, ravidasi, balahi, batoi, bhatoi, bhambi, chamar rohidas, jatav, jatava, mochi, ramdasia part vi—himachal pradesh 3 balmiki, bhangi, chuhra, chura, chuhre 14 chamar, jatia chamar, rehgar, raigar, ramdasi, ravidasi, ramdasia, mochi part via—jharkhand 5 chamar, mochi 13 hari, mehtar, bhangi 14 kanjar part vii—karnataka 21 bhangi, mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, korar, zadmalli 22 bhambi, bhambhi, asadaru, asodi, chamadia, chamar, chambhar, chamgar, haralayya, harali khalpa, machigar, mochigar, madar, madig, mochi, muchi, telegu mochi, kamati mochi, ranigar rohidas, rohit, samgar part viii—kerala 15 chamar, muchi part ix—madhya pradesh 11 bhangi, mehtar, balmiki, lalbegi, dharkar 14 chamar, chamari, bairwa, bhambhi, jatav, mochi, regar, nona, rohidas, ramnami, satnami, surjyabanshi, surjyaramnami, ahirwar, chamar mangan, raidas 28 kanjar part x—maharashtra 11 bhambi, bhambhi, asadaru, asodi, chamadia, chamar, chamari, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, mochi, telegu mochi, kamati mochi, ranigar, rohidas, nona, ramnami, rohit samgar, samagara, satnami, surjyabanshi, surjyaramnami, charmakar, pardeshi chamar; 12 bhangi, mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, korar, zadmalli, hela part xii—meghalaya 12 mehtar, bhangi part xiii—odisha 19 chamar, chamara, chamar-ravidas, chamar rohidas, mochi, muchi, satnami 60 mehtar, bhangi part xiv—punjab 2 balmiki, chura, bhangi 9 chamar, jatia chamar, rehgar, raigar, ramdasi, ravidasi, ramdasia, ramdasia sikh, ravidasia, ravidasi sikh part xv—rajasthan 14 bhangi, chura, mehtar, olgana, rukhi, malkana, halalkhor, lalbegi, balmiki, valmiki, korar, zadmalli 17 chamar, bhambhi, bambhi, bhambi, jatia, jatav, jatava, mochi, raidas, rohidas, regar, raigar, ramdasia, asadaru, asodi, chamadia, chambhar, chamgar, haralayya, harali, khalpa, machigar, mochigar, madar, madig, telugu mochi, kamati mochi, ranigar, rohit, samgar 33 kanjar, kunjar part xvi—tamil nadu 14 chamar, muchi, part xvii—tripura 4 chamar, muchi, chamar—rohidas, chamar-ravidas part xviii—uttar pradesh 24 chamar, dhusia, jhusia, jatava 42 kanjar part xix—west bengal 11 chamar, charmakar, mochi, muchi, rabidas, ruidas, rishi 22 hari, mehtar, mehtor, bhangi, balmiki 28 kanjar part xx—mizoram 12 mehtar or bhangi part xxii—goa 1 bhangi (hadi) part xxiii—chhattisgarh 11 bhangi, mehtar, balmiki, lalbegi, dharkar 14 chamar, chamari, bairwa, bhambhi, jatav, mochi, regar, nona, rohidas, ramnami, satnami, surjyabanshi, surjyaramnami, ahirwar, chamar, mangan, raidas27 kanjar part xxiv—uttarakhand 24 chamar, dhusia, jhusia, jatava 42 kanjar part xxv—telangana 14 chamar, mochi, muchi, chamar-ravidas, chamar-rohidas extract from the constitution (scheduled castes) (union territories)order 1951co 32 the schedule part i—delhi 8 bhangi 10 chamar, chanwar chamar, jatava, chamar, mochi, ramdasia, ravidasi, raidasi, rehgarh or raigar 11 chohra (sweeper) 12 chuhra (balmiki) 20 kanjar or giarah part ii—chandigarh 7 balmiki, chura or bhangi 9 chamar, jatia chamar, rehgar, raigar, ramdasi or ravidasi part iii—daman and diu 1 bhangi (hadi) extract from the constitution (jammu and kashmir) scheduled castesorder, 1956co 52 the schedule 4 chamar or ramdasia, chamar-ravidas, chamar-rohidas 5 chura, bhangi, balmiki mehtar extract from the constitution (dadra and nagar haveli) scheduledcastes order, 1962co 64 1 bhangi 2 chamar, rohit lok sabha———— a billfurther to amend the national institutes of technology, science education and research act, 2007————(shrimati meenakashi lekhi, mp)gmgipmrnd—3408ls(s3)—05-12-2016 | Parliament_bills | 19fc0ae8-9698-5dbc-877e-f36b04bfd477 |
bill no 94 of 2011 the fishermen (welfare) bill, 2011by shri adhir ranjan chowdhury, mp abillto provide for certain welfare measures for fishermen and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-second year of the republic of india as follows:—1 (1) this act may be called the fishermen (welfare) act, 2011(2) it extends to the whole of indiashort title, extent and commencement(3) it shall come into force at once52 in this act, unless the context otherwise requires,—definition(i) 'fishermen' means and includes persons who are engaged in fishing andfishing related works such as repairing, maintaining and manning boats, nets and other equipments used in fishing and peeling, drying and selling of fish; (ii) 'fund' means the fishermen welfare fund constituted under section 3 of this act; and (iii) 'prescribed' means prescribed by rules framed under this act53 (1) the central government shall set up a fund to be known as fishermen welfare fund for the welfare of fishermen in the countryconstitution of fishermen welfare fund (2) the central government and every littoral state government/union territory administration shall contribute to the fund in such ratio as may be prescribed(3) the fund shall be administered by a committee consisting of:— (i) a chairman who shall be appointed by the central government;10 (ii) not more than one representative each from the littoral states/union territories to be nominated by the respective state government/union territory administration;15 (iii) not more than one representative from the littoral states/union territories representing the fishermen who shall be nominated in such manner as may be prescribed (4) the terms and conditions of the appointment of chairman and other members of the committee shall be such as may be prescribed by the central government4 the fund shall be used for the following purposes:—utilisation of the fund20(i) payment of unemployment/subsistence allowance to fishermen during offseason period; (ii) providing free health facilities for the fishermen and their families; (iii) providing free educational facilities to the children of fishermen; (iv) payment of compensation to fishermen injured while fishing; (v) payment of compensation to families of fishermen dying in harness;25 (vi) payment of disability allowance to fishermen incapacitated due to accident while fishing; (vii) payment of old age pension to fishermen who have attained the age of sixty years; and30 (viii) payment of family pension to the next of kin including minor children of the deceased fishermenpower to make rules5 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act35 40(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsmillions of men and women throughout the length and breadth of the coastal areas are engaged in fishing and works related to it their living conditions are extremely poor, as they have to depend on the nature to venture into the sea leading to a situation where there is no work during the greater part of the year due to their extreme poverty, their children are not properly educated no health care is available to them by the time they reach the age of sixty they become physically unfit to work and are left on the mercy of others risk factor in their profession is also very high it is the responsibility of the government to provide minimum security and welfare for these peoplehence this billnew delhi;adhir ranjan chowdhurynovember 8, 2011 financial memorandumclause 3 of the bill provides for the setting up of a fishermen welfare fund for the benefit of fishermen it further provides that the central government shall also contribute to the fund therefore, the bill, if enacted, will involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of rupees one hundred crore per annuma non-recurring expenditure of rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 5 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for certain welfare measures for fishermen and for matters connected therewith or incidental thereto————(shri adhir ranjan chowdhury, mp)gmgipmrnd—2434ls—21112011 | Parliament_bills | e43b3db0-6e8a-5f3b-adc3-34f22888561b |
bill no 31 of 2018 the constitution (amendment) bill, 2018 by shri asaduddin owaisi, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-ninth year of the republic of india as follows:—short title1 this act may be called constitution (amendment) act, 201852 after article 371-j of the constitution, the following article shall be inserted, namely:—insertion of new article 371-k special provisions with respect to state of bihar"371-k (1) the president may, by order made with respect to the state of bihar, provide for special responsibility of the governor to establish a separate development council for the seemanchal region to be known as the seemanchal regional developmental council (herein after referred to as the council) to exercise the powers conferred on and to perform the functions assigned to it under this article5(2) the council shall be a body corporate having perpetual succession and a common seal, with the powers to acquire, hold and dispose of both movable and immovable property, to enter into and execute contracts, to sue or be sued, as well as any other power in connection with or ancillary to the above and further to the objectives of the council, including those specifically mentioned in this article(3) the office of the council shall be at such place within the seemanchal region as the council may think fit:provided that the council may establish such number of offices at such places, as it deems necessary to discharge its functions and fulfil its objectives10(4) the council shall consist of —(a) a chairperson; and (b) not less than four members and maximum six members excluding the chairperson, to be appointed by the governor of bihar and shall consist of —15(i) not more than two members to be nominated by the president of india;20(ii) at least two independent members having special knowledge of or professional experience in either one or more subjects of rural development, urban planning, irrigation and public works, public health, health management, engineering, conservation and environmental sciences, agricultural sciences, public administration and service delivery, finance, law, education, infrastructure development, and any other subject as may be deemed useful for the council to perform its functions and fulfil its objectives under this article; and(iii) at least two members domiciled in the seemanchal region25(5) every member of the council shall be a whole-time member, and shall hold office for a term of five years from the date on which he enters office, or up to the age of sixty-five years, whichever is earlier30(6) the governor shall before appointing any person as a chairperson or member of the council, reasonably verify that such person has no financial or other interest in the council as is likely to affect prejudicially his functions as a chairperson or member, as the case may be(7) the council shall,—(a) provide equitable opportunity for any person residing in the seemanchal region to access education, health services and employment;35(b) provide for the infrastructure necessary for accessing education, health services and employment in the seemanchal region;(c) establish standards of education and healthcare services being provided in the seemanchal region;(d) ensure that adequate training is provided for employment of any person residing in the seemanchal region;40(e) provide for the basic care, including nutrition, shelter, clean environment, and proper sanitation, to any person residing in the seemanchal region;(f) ensure children below the age of fourteen are not employed in any kind of labour in the seemanchal region;45(g) ensure protection to, and make special provision for, women, children, economically backward classes, persons with physical and psycho-social disabilities, persons who were displaced due to environmental causes or developmental efforts or from trafficking or any other form of exploitation;(h) encourage opportunities for investment, entrepreneurship, research andinnovation in the seemanchal region;5(i) provide for equitable access to governance, access to justice and legal aid,and delivery of all public services to the people residing the seemanchal region;(j) provide for civic development, potable water and electricity in the seemanchalregion; and10(k) provide for banking and financial services to any person residing in theseemanchal region(8) the council shall prepare and cause to be published—(a) a strategic development plan once in every three years which shall set outthe development priorities of the council for the next three years; and15explanation—the strategic development plan shall include such research,analysis and proposed measures as are necessary for the execution of the objectives of the council's(b) a seemanchal annual development report annually, consisting of the measures undertaken or to be undertaken by the council including the manner of allocation of financial and human resources20(9) the council shall have the power to, call for information, inspect, recommend andmonitor in relation to executing its objectives as specified in clause 8, including(a) conducting research, collecting data and analysing information; (b) monitoring the implementation of the strategic development plan and theseemanchal annual development report;25(c) formulating, approving, financing and implementing any plans, programmes,projects and schemes for the seemanchal region or any part thereof, including providing financial support through grants;(d) coordinating with any other public authority for inter-regional and intraregional development;30(e) raising awareness and undertaking advocacy measures for the promotion ofpractices that are beneficial for the overall wellbeing of the people residing in the seemanchal region;(f) consulting experts for executing the objectives of the council; (g) making requisite rules, regulations, orders and bylaws as may be deemednecessary by the council; and35(h) all other acts as may be deemed necessary for executing the objectives of thecouncil40(10) for the purpose of this article there shall be constituted a fund to be called as the seemanchal regional developmental council fund to which shall be credited all monies realised, realisable or received respectively by or on behalf of the council whilst carrying out its objectives and powers as conferred upon it by this article and be utilised by the council for the payment of all sums, charges and costs necessary for carrying out the objectives and functions of the council under this article5(12) the council shall make bye-laws for the management of the seemanchal regional developmental council fund and for the procedure to be followed in respect of maintenance of accounts of fund, auditing of fund, payment of money into the said fund, withdrawal of moneys therefrom, the custody of moneys therein and any other matter incidental thereto or connected therewith(13) the president shall, in consultation with the council, by order, made in relation to the state of bihar, provide for—10(a) reservation of a proportion of seats in school, colleges, technical education and vocational training institutions in the state of bihar for students belonging to seemanchal region by birth or by domicile;15(b) identification of posts or classes of posts under the state government and in any body or organisation under the control of the state government of bihar and reservation of a proportion of such posts for persons belonging to seemanchal region by birth or by domicile and for appointment thereto by direct recruitment or by promotion or in any other manner as may, be specified in the order (14) the parliament, shall, by law make such provision as are necessary to give effect to the purposes of this article" financial memorandumclause 2 of the bill provides for the constitution of seemanchal regional development council it also provides for the constitution of the seemanchal regional development fund the bill, therefore, if enacted, would involved expenditure from the consolidated fund of india it is estimated that a sum of rupees twenty crore will be involed as recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure of about rupees one thousand crore is also likely to be involved memorandum regarding delegated legislationclause 2 of the bill empowers the seemanchal regional development council to make regulations for carrying out the purposes of the bill it also empowers the council to make bye-laws for the management of the fund, etc since the regulations and bye-laws will relate to matters of detail only, the delegation of legislative power is of a normal character statement of objects and reasonsit has been recognised that the region of seemanchal in bihar ranks lower on all development indices than other parts of the state of bihar as per the ministry of statistics and programme implementation, not only is the per capita income of people of the state of bihar the lowest in the nation at rupees three thousand one hundred and ninety nine, the per capita incomes in the major districts in seemanchal region is far lower than that average as well (purnea-rupees ten thousand and ninety nine, kishanganj-rupees nine thousand nine hundred and twenty eight, araria-rupees eight thousand seven hundred and seventy six, katihar - rupees eleven thousand two hundred and seventy eight) in terms of the state literacy rate, as determined by the 2011 census, the districts making up the seemanchal area (purnia - 5108%, katihar 5224%, araria - 5353% and kishanganj - 5546%) lag significantly behind the literacy rate of the state of bihar (6180%), itself behind the national literacy rate (7404%) this situation of underdevelopment is seen across a number of indicators, as is seen from a baseline survey conducted by the indian council for social science research in 2008 that found that all four districts lag behind the national average in eight indicators of socio-economic development and amenities based on 2001 census data, as identified by the ministry of minority affairs, namely, electricity connection, pucca housing, water closet latrines, literacy rate especially female liteeracy rate, and also additionally measured level of vaccination, and other health facilities therefore, special provisions are required to accommodate the needs of the seemanchal regionthe special provisions are required to establish an institutional framework for the identification of development needs of the said region, and ensuring capacity building and efficient allocation of resources in order to meet such development needs as well as enhance the socio-economic welfare of the persons belonging to the region the need is also to promote livelihood opportunities for people from the region by providing for local cadres in service and reservation in educational and vocational training institutions by an amendment to the constitution of indiait is accordingly proposed to insert a new aarticle 371k in the constitution to provide for special provisions for the region of seemanchal in bihar, which shall consist of the districts of araria, purnea, kishanganj, supaul and katihar the article in the form of special provision seeks to provide for:—(a) establishment of a separate development council for the seemanchal region; (b) identification of specific objectives to be undertaken by the developmentcouncil in furtherance of the development of the seemanchal region, including infrastructure and access to public services;(c) sufficient allocation of funds for development over the seemanchal region, inaccordance with the recommendations and suggested measure identified by the development council;(d) reservation in public employment through the constitution of local cadres fordomiciles of the region; and(e) reservation in education and vocational training institutions for domiciles of the regionthe bill seeks to achieve the above objectivesasaduddin owaisidecember 4, 2017 lok sabha———— a billfurther to amend the constitution of india————(shri asaduddin owaisi, mp)mgipmrnd—3654ls(s3)—05-02-2018 | Parliament_bills | 4be3aa46-6633-556a-b3a5-94315f2c46a0 |
bill no 18 of 2019 the forest conservation (amendment) bill, 2019 bydr shrikant e shinde, mp a billfurther to amend the forest conservation act, 1980be it enacted by parliament in the seventieth year of the republic of india as follows:—(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appoint"(iv) that any forest land or any portion thereof may be cleared of trees, plants, saplings or shrubs which have either grown naturally or sown or planted by sentient human beings by way of any public drive or private initiative, as the case may be, in that land or portion, for the purpose of using it for reafforestation"amendment of section 353 in section 3a of the principal act, for the words "simple imprisonment for a period which may extend to fifteen days", the words "imprisonment for a term which shall not be less than six months but which may extend upto five years and with five years and with fine which shall not be less than rupees five thousand but which may extend upto rupees five lakh" shall be substituted statement of objects and reasonsindia has eighteen per cent of the world population inhibiting it; in just two per cent of the world's land surface area we are the second most populous, youngest and fastest growing developing economy in the world with increased urbanization and a rapid push than ever before towards infrastructural and industrial development, it does not have (neither did it have ever) a lot of scope for forestation no doubt, that despite having a central forest (conservation) act, 1980, it has not been able to expand its green cover in pace with its increasing population although we have observed a marginal rise of 021 per cent in the area under forest between 2015 and 2017, (according to the biennial india state of forest report-sfr 2017) we are still far behind getting india to have thirty three per cent of its surface area under forest cover it has been a long standing goal since 1988, three decades for now the world is becoming a carbon-envelope with the passage of time and india is no exception to it out of top twenty most polluted cities in the world, fourteen are in india it is an alarming trend and the need of focusing on planting more trees at a war level is the only solution we have at present a humongous task lies ahead and it is not possible only with natural causes this means the union or the state government's responsibility not only ends with conservation but also plantation human and scientific intervention is a must and like any other aspect of development, man-made forestation should also be considered at the central level although there are various campaigns and drives already existent and the government at various levels have been successful in implementation of these drives also however such drives cannot be completed only with plantation the planted herbage needs to be preserved as well since it wasn't on the priority of the government like other areas of development ever before, central laws were liberal enough to a greater extent for the offenders to get away with hence, the need is to induce the idea of man-made forest in the parent act and bring accountability and increase penalty and liability of/to the offendersthe bill seeks to achieve the above objectives new delhi;shrikant e shindenovember 29, 2018 annexure extract from the forest (conservation) act, 1980[69 of 1980] 2 (iv) that any forest land or any portion thereof may be cleared of trees which have grown naturally in that land or portion, for the purpose of using it for reafforestationrestriction on the dereservation of forests or use of forest land for nonforest purpose 3a whoever contravenes or abets the contravention of any of the provisions of section 2, shall be punishable with simple imprisonment for a period which may extend to fifteen dayspenalty for contravention of the provisions of the act ———— a billfurther to amend the forest conservation act, 1980————(dr shrikant e shinde, mp)mgipmrnd—3196ls(s3)—31-01-2019 | Parliament_bills | 9ac7b9f1-9ee9-5798-96cf-bbafa665915e |
bill no lxx of 2012 the indecent representation of women (prohibition) amendment bill, 2012 a billfurther to amend the indecent representation of women (prohibition) act, 1986be it enacted by parliament in the sixty-third year of the republic of india as follows:— 1 (1) this act may be called the indecent representation of women (prohibition)amendment act, 2012short title and commencement5(2) it shall come into force on such date as the central government may, by notification in the official gazette, appointamendment of section 260 of 19862 in the indecent representation of women (prohibition) act, 1986 (hereinafter referred to as the principal act), in section 2,—(i) for clause (a), the following clause shall be substituted, namely:—10'(a) "advertisement" includes any notice, circular, label, wrapper or other document or any audio or visual representation made by means of any light, laser light, sound, smoke, gas or electric form or through any other media, for the purpose of promotion of any goods, service, place, person, event or organisation;';(ii) after clause (a), the following clause shall be inserted, namely:—21 of 2000'(aa) "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the information technology act, 2000;'; (iii) for clause (b), the following clause shall be substituted, namely:—5'(b) "distribution" includes all method of distribution, either by way of samples or making available for public access through broadcast, transmission or uploading on website or in any other printed or electronic form, whether for profit or otherwise;'; (iv) for clause (c), the following clause shall be substituted, namely:—10'(c) "indecent representation of women" means—(i) publication or distribution in any manner, of any material depicting women as a sexual object or which is lascivious or appeals to the prurient interests; or15(ii) depiction, publication or distribution in any manner, of the figure of a woman, her form or body or any part thereof in such a way as to have the effect of being indecent or derogatory to or denigrating women or which is likely to deprave, corrupt or injure the public morality or morals;';(v) after clause (d), the following clause shall be inserted, namely:—20'(da) "material" includes any book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation in any form, figure or any other content in printed, audio, visual or electronic form;'; (vi) after clause (f), the following clause shall be inserted, namely:—'(g) "publish" includes—25(i) to prepare or print in any book, newspaper, magazine, poster, graffiti, periodicals or any form of printed matter, digital or in any other format; or(ii) to distribute or broadcast through audio-visual media including cable, computer, broadband satellite transmission or any other form, to any person so as to communicate or make it available to the public;'303 for section 4 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 4"4 no person shall publish or distribute or cause to be published or cause to be distributed by any means any material which contains indecent representation of women in any form:prohibition of indecent representation of womenprovided that nothing in this section shall apply to—35(a) any material,—(i) the publication of which is proved to be justified as being for the public good on the ground that such material is in the interest of science, literature, art or learning or other objects of general concern; or(ii) which is kept or used for bona fide religious purposes; or40(b) any representation sculptured, engraved, painted or otherwise represented on or in—(i) any ancient monument within the meaning of the ancient monuments and archaeological sites and remains act, 1958; or(ii) any temple, or any car used for the conveyance of idols, or kept or used for any religious purpose; or (c) any film in respect of which the provisions of part ii of the cinematograph act, 1952 will be applicable"37 of 19524 in section 5 of the principal act, in sub-section (1),—amendment of section 55(i) in the opening portion, for the words beginning with "subject to such rules"and ending with "for which he is so authorised", the following shall be substituted, namely:—2 of 197410"notwithstanding anything in the code of criminal procedure, 1973, anypolice officer not below the rank of inspector, or any other officer of the central government or a state government authorised by the central government or the state government may";(ii) in clause (b), for the words "seize any advertisement or any book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation or figure", the words "seize any advertisement or material" shall be substituted155 for section 6 of the principal act, the following section shall be substituted, namely:—substitution of new sectionfor section 6 penalty20"6 any person who contravenes the provisions of section 3 or section 4 shall be punishable on first conviction with imprisonment of either description for a term which may extend to three years and also with fine not less than fifty thousand rupees but which may extend to one lakh rupees; and in the event of a second or subsequent conviction with imprisonment for a term of not less than two years but which may extend to seven years and also with a fine not less than one lakh rupees but which may extend to five lakh rupees" 6 after section 10 of the principal act, the following sections shall be inserted, namely:—insertion of new sections 11 and 1225"11 the provisions of this act shall be in addition to, and not in derogation of,any other law for the time being in forceapplication of other laws not barred officers to be public servants45 of 186012 the officers authorised under section 5 shall be deemed, while acting or purporting to act in pursuance of any of the provisions of this act, to be public servants within the meaning of section 21 of the indian penal code" statement of objects and reasonsthe indecent representation of women (prohibition) act, 1986 (the act) was enacted to prohibit indecent representation of women through advertisements or in publications, writings, paintings, figures or in any other manner however, the act in its present form relates primarily to the print media since the enactment of the act, technological revolution has resulted in development of new forms of communication, such as, internet and satellite based communication, multi-media messaging, cable television, etc it has , thus, become necessary to widen the scope of the act so as to cover the above forms of media further, considering that the national crimes records bureau recorded a total number of 845, 895 and 453 cases of violation of the provisions of the act in the years 2009, 2010 and 2011, respectively, for the law to be more effective, stringent punishment which acts as deterrent also becomes essential it is also felt that the power to enter any premises and conduct search and seizure of any material, if there is reason to believe that an offence under the act has been committed, should be made more effective and the officers conducting such searches are given sufficient protection while carrying out their duties under the act2 it is, therefore, proposed to amend the indecent representation of women(prohibition) act, 1986 to ensure more effective protection to women against their indecent representation the bill, inter alia, provides to—(a) define the "indecent represenation of women" to mean the depiction of the figure or form or body or any part thereof, of a woman in such a way as to have the effect of being indecent or derogatory to or denigrating women or is likely to deprave, corrupt or injure public morality;(b) amend the definitions of "advertisement" and "distribution" and also to define "electronic form", "material" and "publish";(c) prohibit the publication or distribution of any material, by any means, which contains indecent representation of women in any form;(d) increase the maximum imprisonment from two years to three years and fine from two thousand rupees to a fine of not less than fifty thousand rupees which may be extended to one lakh rupees for first offence; and increase the minimum imprisonment for second or subsequent offence from six months to two years and maximum imprisonment from five years to seven years and minimum fine from ten thousand rupees to one lakh rupees and maximum fine from one lakh rupees to five lakh rupees;(e) amend section 5 of the act so as to authorise any police officer not below the rank of inspector to make investigation of offences under the act 3 the bill seeks to achieve the above objectives annexure extracts from the indecent representation of women (prohibition) act, 1986 (60 of 1986)definitions2 in this act, unless the context otherwise requires,—(a) "advertisement" includes any notice, circular, label, wrapper or other document and also includes any visible representation made by means of any light, sound, smoke or gas;(b) "distribution" includes distribution by way of samples whether free or otherwise;(c) "indecent representation of women" means the depiction in any manner of the figure of a woman, her form or body or any part thereof in such a way as to have the effect of being indecent, or derogatory to, or denigrating, women, or is likely to deprave, corrupt or injure the public morality or morals; 4 no person shall produce or cause to be produced, sell, let to hire, distribute, circulate or send by post any book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation or figure which contains indecent representation of women in any form:provided that nothing in this section shall apply to—(a) any book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation or figure—prohibition of publication or sending by post of books, pamphlets, etc, containing indecent representation of women(i) the publication of which is proved to be justified as being for the public good on the ground that such book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation or figure is in the interest of science, literature, art, or learning or other objects of general concern; or(ii) which is kept or used bona fide for religious purposes;(b) any representation sculptured, engraved, painted or otherwise represented on or in—(i) any ancient monument within the meaning of the ancient monument and archaeological sites and remains act, 1958; or24 of 1958(ii) any temple, or on any car used for the conveyance of idols, or kept or used for any religious purpose; (c) any film in respect of which the provisions of part ii of the cinematograph act, 1952 will be applicable37 of 19525 (1) subject to such rules as may be prescribed, any gazetted officer authorised by the state government may, within the local limits of the area for which he is so authorised,—powers to enter and search(b) seize any advertisement or any book, pamphlet, paper, slide, film, writing, drawing, painting, photograph, representation or figure which he has reason to believe contravenes any of the provisions of this act; penalty6 any person who contravenes the provisions of section 3 or section 4 shall bepunishable on first conviction with imprisonment of either description for a term which may extend to two years, and with fine which may extend to two thousand rupees, and in the event of a second or subsequent conviction with imprisonment for a term of not less than six months but which may extend to five years and also with a fine not less than ten thousand rupees but which may extend to one lakh rupees rajya sabha———— a billfurther to amend the indecent representation of women (prohibition) act, 1986————[shrimati krishna tirath, minister of state (independent charge) in the ministry of women and child development]gmgipmrnd—4038rs(s3)—11-12-2012 | Parliament_bills | 1ee5fa4c-6d7a-5961-89f6-c4118bfcb22e |
bill no 61 of 2014 the surrogacy (regulation) bill, 2014 by dr kirit premjibhai solanki, mp a billto provide for regulation of surrogacy and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-fifth year of the republic of india as follows: —1 (1) this act may be called the surrogacy (regulation) act, 2014 (2) it extends to the whole of indiashort title, extent and commencement(3) it shall come into force on such date as the central government may, bynotification in the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions(a) "assisted reproductive technology" means techniques that attempt toobtain a pregnancy by handling or manipulating the sperm or the oocyte outside the human body, and transferring the gamete or the embryo into the reproductive tract;(b) "assisted reproductive technology clinic" means any premises used for procedures related to assisted reproductive technology;(c) "child" means a child born through the use of assisted reproductive technology;5(d) "couple" means two persons living together and having a sexual relationship that is legal in india;(e) "prescribed" means prescribed by rules made under this act;10(f) "surrogacy" means an arrangement in which a woman agrees to a pregnancy, achieved through assisted reproductive technology, in which neither of the gametes belong to her or her husband, with the intention to carry it and hand over the child to the person or persons for whom she is acting as a surrogate; and(g) "surrogacy agreement" means a contract between the person availing the assisted reproductive technology and the surrogate mother15establishment of national board for regulation of surrogacy3 (1) the central government shall, in consultation with the state governments, establish a board to be known as the national board for regulation of surrogacy (hereinafter referred to as the national board) to exercise such powers and discharge such functions and duties conferred or imposed on the board by or under this act(2) the national board shall consist of—20(i) the secretary to the government of india, in-charge of the department of health research;chairperson, ex-officio; members; and(ii) one person each representing,—(a) the ministry of health and family welfare; and25(b) the indian council of medical researchmembers30(iii) ten women representatives who shall have special knowledge or practical experience in the field of assisted reproduction, gynaecology, embryology, andrology, bioethics, mammalian reproduction, medical genetics, social science, law or human rights, to be nominated by the central government in such manner as may be prescribed (3) the national board shall meet as and when necessary, and at such place as the chairperson of the national board may think fit(4) the national board shall establish its offices in every district35(5) the salary and allowances payable to, and other terms and conditions of service of the chairperson and other members of the board shall be such as may be prescribed(6) the central government shall provide to the board such number of officers and staff, as is necessary for the efficient functioning of the board4 the national board shall—40functions of national board(i) lay minimum requirements related to staff and physical infrastructure for various categories of assisted reproductive clinics;(ii) lay regulation in respect of permissible assisted reproductive technology procedure;45(iii) lay regulation in respect of selection of patients for assisted reproductive technology procedure;(iv) encourage and promote research in the field of assisted reproductive technology;(v) issue guidelines for counselling and providing patients with all necessary information and advice on various aspects of surrogacy and assisted reproductive technology procedures;(vi) maintain national database in respect of infertility;5(vii) prescribe proforma for obtaining information from donor of gametesand surrogate mothers, consent forms for various procedure, and contracts or agreements between parties involved in surrogacy; and(viii) frame policies, from time to time, on surrogacy and assistedreproductive technology procedures105 (1) every assisted reproductive technology clinic shall, within such periodand in such form and manner as may be prescribed, apply for registration to the office of the national board established in the districtassisted reproductive technology clinics to apply for registration to the national board15(2) the national board may, subject to such terms and conditions as may be prescribed, register any assisted reproductive technology clinic on the basis of the techniques, procedures and assisted reproductive technology practiced, including surrogacy procedures, at such clinic(3) the surrogacy procedures referred to in sub-section (2) includes—20(a) infertility treatment, including intra-uterine insemination (iui), artificial insemination with husband's semen (aih), and artificial insemination using donor semen (aid), involving the use of donated or collected gametes;(b) infertility treatment involving the use and creation of embryos outside the human body;(c) processing or storage of embryos; and (d) research25(4) no assisted reproductive technology clinic performing any of the functionsunder sub-section (2) or any other advanced diagnostic, therapeutic or research functions, shall practice any aspect of such diagnosis, therapy or research without obtaining a registration certificate from the office of the national board3057 of 1994(5) every assisted reproductive technology clinic registered under this act shall be deemed to have satisfied the provisions of the pre-conception and pre-natal diagnostic techniques act, 1994, and shall not be required to seek a separate registration under that act35(6) every assisted reproductive technology clinic shall forward every month to the office of the national board in the district the details of services provided to every patient for surrogacy purpose, in such form, as may be prescribed6 any couple who intends to seek surrogacy through the use of assisted reproductive technology shall—procedure regarding persons seeking use of assisted reproductive technology(i) inform the office of the national board in the district about assisted reproductive technology clinic where he intends to seek surrogacy through the use of assisted reproductive technology;40(ii) declare about the woman who has agreed to act as a surrogate mother or potential surrogate mother;45(iii) enter into an agreement with the woman who has agreed to act as a surrogate mother and who is otherwise eligible to enter into an agreement for the purpose of surrogacy;(iv) bear all expenditure incurred on medical tests and treatment, food, health insurance, compensation and other requirements of the surrogate mother from the date of agreement, during the period of pregnancy and after delivery as per medical advice and till the child is ready to be delivered as per medical advice, to the biological parents57 (1) notwithstanding anything contained in section 3, and subject to the surrogacy agreement, every woman seeking to or agreeing to act as a surrogate mother,—(i) may also receive monetary compensation from the couple for agreeing to act as surrogate mother;10provisions of surrogacy agreement and medical tests of woman seeking to act as a surrogate mother(ii) shall be medically tested for all communicable diseases including sexually transmitted disease; and15(iii) shall be declared medically fit to act as a surrogate mother by the assisted reproductive technology clinic where she intends to take medical treatment for the purpose on the date she enters into an agreement to act as a surrogate mother (2) all expenditure to be incurred on medical tests under sub-section (1) shall be borne by the couple seeking surrogacy through the use of assisted reproductive technology208 any married woman, who intends to act as a surrogate mother for a couple, shall be eligible to enter into an agreement for surrogacy, if she has—(i) attained the age of 21 years but is not above the age of 35 years;eligibility conditions for women to be surrogate mother(ii) procreated not less than two children from her marriage; and (iii) obtained consent of her spouse for acting as a surrogate mother259 no woman shall act as a surrogate for more than four live births in her life, including her own childrenno woman to act a surrogate for more than four live births in her life surrogate mother to register at the hospital3010 a surrogate mother shall, in respect of all medical treatments or procedures in relation to the concerned child, register at the hospital or such medical facility in her own name, clearly declare herself to be a surrogate mother and provide name or names and addresses of the persons, as the case may be, for whom she is acting as a surrogate11 a surrogate mother shall relinquish all parental rights over the childsurrogate mother to relinquish all parental rights over the child12 a child born to a woman through surrogacy may, upon reaching the age of eighteen years, ask for any information, excluding personal identification about his/ her genetic parent or parents or surrogate motherright of child to seek information excluding personal information about his genetic parent or parents or surrogate mother13 any foreign couple, not resident of india, seeking surrogacy in india shall—35(i) appoint a local guardian who shall be legally responsible for taking care of the surrogate during and after pregnancy of such woman;procedure regarding foreign couples seeking surrogacy in india(ii) pay premium for insurance cover to the surrogate mother and the child she delivers until the time the child is handed over to the commissioning parents or any other person as per agreement and till the surrogate mother is free of all health complications arising out of surrogacy(iii) produce a letter from either the embassy of the country in india orfrom the foreign ministry of that country clearly stating—5(a) the country of foreign couple permits surrogacy, and (b) the child born through surrogacy in india will be permitted entryin the country as a biological child of the commissioning couple14 the provisions of this act shall be in addition to and not in derogation of any other law for the time being in forceact not in derogation of any other law10power to make rules15 (1) the central government may, by notification in the official gazette,make rules for carrying out the purposes of this act1520(2) every rule made under this act shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsin recent years, the cases of child births through the use of advanced medical technologies in surrogacy have been increasing not only common people but also celebrities are taking recourse to assisted reproductive technologies to become parents as the cost in our country is lower in comparison to other countries, even foreign couples are coming to india for this purpose in view of ever larger number of people taking recourse to this new technology, a number of legal issues have arisen which needs urgent attention accordingly regulation of surrogacy is the need of the hourthe primary concern in surrogacy cases is the plight of women who agree to act as surrogate mother mostly, such women are poor and belong to marginalized sections of society who easily agree to act as surrogate mother for monetary reasons to protect such women and also to address certain legal and ethical issues concerning surrogacy, it is proposed to regulate functioning of such clinics to ensure that the services provided are ethical and the medical, social and legal rights of all concerned are protectedhence this billnew delhi;kirit premjibhai solankijune 27, 2014 financial memorandumclause 3 of the bill provides for establishment of a national board for regulation of surrogacy the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees one thousand crore per annuma non-recurring expenditure of about rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 15 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative powers is of a normal character————— a billto provide for regulation of surrogacy and for matters connected therewith or incidental thereto—————(dr kirit premjibhai solanki, mp)gmgipmrnd—1310ls(s3)—23-07-2014 | Parliament_bills | bee74f1e-12eb-5810-adff-6e548cef273c |
bill no 35 of 2016 the representation of the people (amendment) bill, 2016 byshri rajendra agrawal, mp a billfurther to amend the representation of the people act, 1951be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—short title and commencement20162 in the representation of the people act, 1951 (hereinafter referred to as principal act), for section 3, the following section shall be substituted, namely:—substitution of new section for section 35"3 a person shall not be qualified to be chosen as a representative of any state or union territory in the council of states unless he is an elector from a parliamentary constituency in india and holds a graduate or equivalent degree from any recognised university:qualification for membership of the council of statesprovided that in the case of a woman candidate or a candidate belonging to the scheduled caste, the minimum educational qualification shall be senior secondary school pass or equivalent qualification:10provided further that in the case of a woman candidate belonging to the scheduled caste, the minimum educational qualification shall be secondary school pass"amendment of section 43 in section 4 of the principal act, after clause (d), the following clause shall be inserted, namely:—15"(e) he holds a graduate or equivalent degree from any recognised university:provided that in the case of woman candidate or a candidate belonging to the scheduled caste, the minimum educational qualification shall be senior secondary school pass or equivalent qualification:provided further that in case of a woman candidate belonging to the scheduled castes, the minimum educational qualification shall be secondary school pass"20amendment of section 54 in section 5 of the principal act, after clause (c) the following clause shall be inserted, namely:—"(d) he holds a senior secondary school pass or equivalent certificate:25provided that in the case of a woman candidate or a candidate belonging to the scheduled caste, the minimum educational qualification shall be secondary school pass:provided further that in case of a woman candidate belonging to the scheduled caste, the minimum educational qualification shall be eighth class pass"amendment of section 6305 in section 6 of the principal act, after sub-section (2), the following sub-section shall be inserted, namely:—"(3) a person shall not be qualified to be chosen to fill a seat in the legislative council of a state unless he holds senior secondary school pass or equivalent certificate:35provided that in the case of a woman candidate or a candidate belonging to the scheduled caste, the minimum educational qualification shall be secondary school pass:provided further that in the case of a woman candidate belonging to the scheduled caste, the minimum educational qualification shall be eighth class pass" statement of objects and reasonsthe representation of the people act, 1951 provides for the conduct of elections of the houses of parliament and the house or houses of the legislature of each state; the qualifications and disqualifications for membership of those houses; the corrupt practices and other offences at or in connection with such elections and the decision of doubts and disputes arising out of or in connection with such electionsin december 2015, supreme court in rajbala & others vs state of haryana & others upheld the constitutional validity of an amendment to panchayati raj act, 1994, which makes education must for panchayat candidatescurrently, education is a basic necessity for everyone it is urgently required that as a representative of their constituencies, as a member of parliament or as a member of state legislature, a candidate must possess certain educational qualification it will assist law and policy makers in performing their task efficiently in the legislative and supervisory rolesin the first lok sabha, only 58 per cent of members had educational qualification of graduation or above while in the fourteenth lok sabha, 82 per cent of its members have educational qualification of graduation and above in the present lok sabha, 75 per cent of the members of parliament have graduation and above educational qualificationin view of the above, the bill seeks to amend the representation of the people act,1951 with a view to providing minimum educational qualification:—(i) for members of parliament graduation or equivalent and above, in the case of a candidate belonging to the scheduled caste or woman, senior secondary school pass and above and in the case of woman candidate from the scheduled caste secondary pass and above; and(ii) for member of legislative assemblies and councils, senior secondary school pass or equivalent and above, in the case of a candidate belonging to the scheduled caste or a woman, secondary school pass or equivalent and above, and in the case of a woman belonging to the scheduled caste eighth class pass or above to ensure that educated and informed persons are elected as a representative to the house of parliament and state legislative assemblies or councils, as the case may behence this billnew delhi;rajendra agrawalfebruary 11, 2016 annexure extract from the representation of the people act, 1951(43 of 1951) chapter i qualification and membership of parliament"(3) a person shall not be qualified to be chosen as a representative of any state or union territory in the council of states unless he is an elector for a parliamentary constituency in indiaqualification for membership of the council of states(4) a person shall not be qualified to be chosen to fill a seat in the house of the people unless—qualification for membership of the house of the people(d) in the case of any other seat, he is an elector for any parliamentary constituency (5) a person shall not be qualified to be chosen to fill a seat in the legislative assembly of a state unless—qualification for membership of a legislative assembly(c) in the case of any other seat, he is an elector for any assembly constituency in that state:providing that for the period referred to in clause (2) of article 371a, any seat allocated to the tuensang district in the legislative assembly council referred to in that article 6 (1) a person shall not be qualified to fill a seat in legislative council of a state to be filled by election unless he is an elector for any assembly constituency in the statequalification for membership of a legislative council———— a billfurther to amend the representation of the people act, 1951————(shri rajendra agrawal, mp)gmgipmrnd—4299ls(s3)—24022016 | Parliament_bills | 42850e60-8ce1-5399-a160-cd1600667596 |
bui no t of ym the tamil nadlj appropriation (vote on account) bill, 1977 a billto provide tor 'he withdniwal '01 certain au"", irom and out of 1m consoudaud furui 01 1m sklte 01 tamil nodu for the services of a part of the finant;i41 year 1977-78 be it cllllgtld by parliamtat in ,the twcqty-eiahth year of the republic of india as follows :-1 this act may be called the tamil nadu appropriation (votc on short dtie account) act~ 1977 ' s 2 from apd out of the (:oajolidated fund of the state of tamil nadu wi~wal of there may be withdrawn sums not exceeding those specified in column 3 kl 41 •• 8973000 of the schedule amounting in the aggregate to the' sum' of four hundred and ~ -&j:\ifourteen crores, eighty-nine laths and seventy-three thousand rupees ~~ddf of towards dcfr,m, tl:te several charges which will come in course ~i payjj1cdt i:au, nju 10 durina the financial year 1977-78 ~for ~i iii year j "78, the schedule (see sections 2 and 3)1 2 " 3 sums not exaledinj services and purposes voted by parliament charpd on the consolida-total 5 ted fund no of v,! =~ rs rs rs 1 land revenue department revenue 1,69,66,000 -1,69,66,000 2 state excise department revenue 25,83,000 -25,83,000 10 motor vehicles acts-administration revenue 37,79,000 s,o(j() 37,84,000 3 4 general sales tax and other taxes and dutic6-administration revenue 2,08,52,000 6,000 2,08,58,000 stamps administration revenue 5 23,25,000 -23,25,000 rqistration revenue 6 88,63,000 i,o(j{) 88,64,000 15 -30,75,63,000 30,75,63,000 debt char 1'1 revenue 7 11,13,000 22,000 11,35,000 state leaisjaturc revenue 8 11,71,000 -11,71,000 elections revenue head of state, ministers and headquarters staff revenue 9 5,30,46,000 35,62,000 5,66,08,000 milk supply schemes revenue 10 41,54,000 -41,54,000 20 11 district~", revenue 12 admioistrat~ ~ tamil nadu hindu rdiaious and > charitable owd'lcnts act, 1959 , revenue 6,35,55,000 15,000 6,35,70,000 54,94,000 6,000 55,00,000 administration of justice revenue 13 1,80,39,000 27,78,000 2,08,17,000 jails revenue 14 police revenue 15 2,19,29,000 -2,19,29,000 25 13,15,09,000 1,000 13,15,10,000 16 96,00,000 -96,00,000 fire scrykles · ' revenue 17 education revenue 61,29,18,000 -61,29,18,000 18 medical · · · · revenue 0 r4milui 19 public health · · · · 18,08,17,000 1,000 18,08,18,000 ,11,03,73000 -11,03,73,000 30 14,26,65,000 \ 2,000 14,26,67,000 aaricuiture · · · · 20 21 0 · revenue , fisberle5 17,97,000 -77,97,000 i · · · · · · revenue 22 animal husbandry · · revenue 23, 4,1 1,97;000 1,000 4,11,98,000 2;22,58,000 2,22,58,000 coio~tion - · · · revet1ue lddust~ - - 0' 0, 0 · · · - rev~nuc " %4-; 2)' i ~3s~69,ooo -1,35,69,000 ls ,38,23,000 -38,23,000 :6 ,ciqchooa ' · · · :~nue ftan4100m alld textiles · · · revenlle' 21 k1radi revenue 1,~,18,ooo -1,36,78,000 , 25,84~000' , , , 25,84,000 -28, cammwlity dcvolopmcilt proiecutc · , " aevoou ' 14,41,s,~~ -14,41,51,000 ' i , i : ~ i ' -':; ;'!" 1 1 3 no of ' ~ , ' , i , , sums nol exceeding 5 vote/ appro-servia:li and purposes voted by charaed on total priatioa , ,f ' i , parliament : the consolida· , ted fund --f! , , , 1;1 • ,,' : as, ks, lls, ' i ~ 29 labour includina fattories , 'revenue ; '1,64,000li0 1,000 1,64,oj ,000 " 'i , 1,81,76,000 30 social wel~are re~nue -1,81,76,000 ' ; 31 wel(ar\'cj{ \be sd)edl,lled tribes aoci cut~,ctc revenue 6,19,54000 ,2,000 6,19,56,000 10 32 welfare of the backward :etasses, etc, ,revenue 2;64,01,000 1,000 2,64,02,000 33 housinl, ' revenue 3,93,96,000 -3,93,96,000 , , 34 urban development revenue 3,47,97,000 -3,47,97,000 35 civil supplies , revenue j ,60,44,000 -1,60,44,000 36 irrillltion revenue 7,97,14,000 -7,97,14,000 15 37 public works-buildinas revenue 1,14,78,000 79,000 1,15,57,000 38 public works-establishment and tools and plant· revenue 2,13,81,000 -2,13,81,000 39 roads and bridaes revenue 9,94,38,000 1,000 9,94,39,000 40 road transport servic:cs and shipping revenue 78,60,000 1,000 78,61,000 41 relief on account of natural calamities revenue 5,000 63,33,000 63,38,000 pensions and olher rctltcmcnt benefits ,/ revenue 7;25,'08,000 33,94,000 42 7,59,02,000 ke~n~e : i 43 miscellaneous 18,01,40,000 6,31,o(j() 18,07,71,000 20 44 stationery and pridtida revenue 2,60,12,000 85,000 2,60,97,000 45 forest departmciit rovcduc 1,72,14,000 2,000 1,72,16,000 46 compensation and assisnments revenue 5,45,18,000 9,39,000 5,54,57,000 25 47 compensalion to zamindars capital 9,17,000 -9,17,000 48 capi~' 'outlay on public health, sanitation and walor-supply t' capitaj 30,38,000 -30,38,000 49 capital outlay on- aaricwture capitai 5,14,36,000 1,000 5,14,37,000 so capital outlay on'in~ustrial development , capital 2,32,06,000 2,000 2,32,08,000 , 30 51 capital outlay 00 irriptioll capi&al 12,98,49,000 -12,98,49,000 52 capital olitlay on public workl-buljdlap f capital 3,81,4o,000 :1,000 3,82,41,000 53 capital outlay on roads add bridaes capital ' 3,38,52,000 " -3,38,52,000 54 ca~tal,qutlay 0jl ,~:,ttaq;lqrt ~f!v~ and s ippidi 'j j, ' , - , - - capital 2(;,52',_ -26,52,000 " 35 55 capital olltj4y qd ~~ts ; , , c;'tai ;~ 1,53,42,000 -1,53,42,000 56 miscollaneous capital outlay capital 3,17,18,000 1,000 3,17,19,000 57 loans and advances by tbe state government capital 33,37,80,000 -33,37,80,000 pllbilc debt-repayment capital -71,52,62,000 71,52,62,000 total 310,82,74,000 104,06,99,000 414,89,73,000 statement of objects and reasonsthis bill is introduced in pursuance of articles 204(1) and 206 of the constitution read with the proclamation issued under article 356 of the codstitution in respect of the state of tamil nadu on the 31st january, 1976 to provide for the appropriation out of the consolidated fund of the state of tamil nadu of the moneys required to meet the expenditure charged on the consolidated fund of the state of tamil nadu and the grants made in advance by the lok sabha in respect of the estimated expenditure of the government of tamil nadu, for a part of the financial ye,u 1977·7l:c h m patel president's recommendation under article 207 of the constitution of india[copy of letter no f 3(9o)-b(s)/76, dated the 28th march, 1977 from shri h m patel, minister of finance to the secretary-geaeral, lok sabba] the vice-president acting as president having been informed at the subject matter of the proposed bill to provide for the withdrawal of certain sums from and out of the codsolidated fund of the state of tamil nadu for the services of a part of the financial year 1977-78, rewmmends under clauses (1) and (3) of article 207 of the codstitulion of india read with article 206 thereof and the proclamation dated the 31st january, 1976, issued under article 356 of the constitution, the introduction of the tamil nadu appropriation (vote on accouat) bill 1977,intbe lot sabha and abo the coaaidcration of the bill 2 thr bid will be introduced in the lok sabha· immediately after the demands for grants, 'on account' for expenditure of the govern· ment of the state of tamil nadu for the year 1977·78 have been weed a billto provide tor the withdrawal of certain sums from and out of the consolidated fund of the state of tamil nallu for ihe services of a pa,t of the financial year 1977-78 (shri h m patel, minister of finance) | Parliament_bills | 4c71a88b-a282-558f-a91b-b1ebdd9283fa |
bill no 27 of 2015 the constitution (amendment) bill, 2015 by shri gopal chinayya shetty, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 2015 2 after article 21a of the constitution, the following article shall be inserted, namely:—insertion of new article 21bright to safe and adequate drinking water statement of objects and reasonsbasic requirement for human life is food, cloth, shelter and safe drinking water as many people in our country are poor, it is the duty of the government to provide basic facilities to the citizens at the same time, india, being a vast country with a large population, it is not possible to fulfil all basic needs of every citizen nevertheless, a beginning can be made by providing at least safe drinking water to the citizens presently, drinking water is not easily available to most of the population people have to go to remote places to fetch water which is generally not potablein view of the above, it is proposed to make it mandatory for the state to provide safe drinking water to all the citizenshence this billnew delhi;gopal chinayya shettydecember 18, 2014 financial memorandumclause 2 of the bill seeks to insert a new article 21b to the constitution, with a view to making the right to safe and adequate drinking water a fundamental right of the citizens the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of rupees two hundred crores will be involved from the consolidated fund of indiaa non-recurring expenditure of rupees one hundred crore is also likely to be involved lok sabha———— a billfurther to amend the constitution of india————(shri gopal chinayya shetty, mp)gmgipmrnd—4333ls(s-3)—20022015 | Parliament_bills | d9e49bf1-7858-5c08-8a0c-52f3fccaf769 |
a bill further to amend the wakf act, 19mbe it enacted by parliament in the fifteenth year of the republic of lndia as follows:-1 this act may be called the wakf (amendment) act, 1964 short title 29 of 1954 z in section 3 of the wakf act, 1954 (hereinafter referred to as the amend-s principal act) ,-ment ot (i) in clause (a), for the words "established for the benefit of sections the muslim community", the words "sanctioned by the muslim 10 law" ahall be substituted; (ii) in clause (c), for the word and figure "section 9", the words, brackets, figures and letter "sub-section (1), or 88 the case may be, under sub-section (1 a) of section 9" shall ,be sulbstituted; (iii) after clause (d), the following clause shall be inserted, namely:-'(dd) "council" means the central wakf council established under section 8a;'; 20 (iv) in clause (i), aftea:- the word "prescribed" where that word occurs for the first time, the words, figures and letter' ", except in chapter lia, " shall be inserted; (v) in clause (l), for· sub-<lause (ii), the following subclause shall be substituted, namely:-"(ii) grants (including mashrut-ul-khidmat) for any purpose recognised iby the muslim law as pious, religious or charitable; and" 214 (b) ts-l amendmentot 8ection'l 3 in sub-section (1) of section 7 of the principal act, after the words "cost of making a survey", the words "including the coat of publication of the list of wakfs" shall be inserted 4 in the principal act, after chapter ii, the following chapter shall be inserted, namely:-insertion otnew chapter iila "chapter iia central wad' council"sa (1) for the purpose of advismgit, on matten concerning the working of boards and the due administration of wakfs, the central government may, by notification in the om- 10 oia!· goette, establish a council to be called the central wald council ~blijbmentad4 constitutionottbe central wakf councll (2) the council shall consist of a chairman, who shan be the union minister in charge of wakfs, and such other memben not exceeding twenty in number, as may be appoiated by the i' central government (8) the term of office of, the procedure to be followed in the discharge of their functions by, and the mana8l' of ftj:liag casual vacancies among, members of the council shall be such as may be prescribed by rules made by the central government 20 ~ otthe c~udcil 8b (1) every board shall pay from its wakf fund annually to the council such contribution as is equivalent to one per cent of the aggregate of the net annual income of the properties of the walds in respect of which contribution is payable under sub-section (1) of section 46: 25 provided that where the board in the case of any particular wakf has remitted under sub-section (2) of section 46 the whole of the contribution payable to it under sub-osectlon (1) of that section, then for calculating the contribution payable to the council under this section, the net annual income of the pro- 30 perty of the wakf in respect of which such remission has been granted shall not be taken into account (2) all monies received by the council under sub-section (1) and all other monies received by it as donations, benefactions and grants shall form a fund to be called the central 35 wakf fund • (3) subject to any rules that may be made by the central government in this behalf, the central wald fund shall be under the control' of the· council and may be applied for such purposes as the council· may deem flt corrigenda to the wakf (amendment) bill, 1964 (to betas introduced in lok sabha)1 page 1, line 16,- atter iii prescri bed'" insert ',' 2 page 3, in the marginal heading to clause 5,-tor "ament-ment" ~ namend-menttt 3 page 4, lines 28 and 29,-after "similar" insert " n·· , 4 page 6, line 1,-for "persons" ~ "person" 5 page 7, line 15,-atter "sub-section (2)"'~ " " , 6 page 7, in the marginal heading to new section 43a,-!:2!: "wakf" read "certain wakfs" 7 page 9,-(i) in line"l?, after "musaf-arkhana" insert if," (ii) in lines i? and 18, omit "for the sole benefit of pefsons professing islam," 8 page 14, line 18,-for tfwa'kfs" read "wakf\' --9 page 15, line 2 from bottom,-for "clause 5" read "clause 4" -10 page 16, line 1,-for "45" read "46" --11 page 22, line 4 from bottom,-foi' "endoments" read ''endowments'' -' -' 12 correct:l4ne numbers on pages 3, 4, 5, 7 and 9 {sakal 8c tj> the council shall cause to be maintaided such aceounta ·hdoks fjf aecount -and other books in relation to its accounts in and audit fteh form and in such manner as may be prescribed by rule s made by the central government (i) the accounts of the council shall be audited and examinee! -annually by such auditor as may b, appointed by the c8!lit'ra1 government (3) the costs of the audit shall be paid from the central wakf fund ~ 10 sd (1) the central government may, by notification in powerof the official gazette, make rules to carry out the purposes of g:tral tb1s 'chapter i -mwu;:-is make (2) in particular, and without prejudice to the generality rules of the foregoing power, such rules may provide for ah or any of the following matters, namely:-(a) the term of office of, the procedure to be followed in the discharge of their functions by, and the manner of ftlling casual vacancies among, the members of the council; (b) control over and application of the central wald fund; (c) the fonn and manner in which accounts of the council may be maintained (3) every rule made by the central government under this chapter shall be laid, as soon las may be after it is made, before each house of p8il"l:iament while it is in session for a total period of tbjrty days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in 'which it is so laid or the seesion immediately following both houses agree in making any modiftcation in the rule or botih hmmes agree that the rule should not be made, the rule shall ~ -have effeet only in irlch modified form or be of no effect, as the case may be; so however that any such modiftca- or nnl1lment mall be without prejudice to the validity of anything previously done under that rule!' 5 in sed:itm 9 of the principal aet,-~:!f (4) atter sub-section (1), the following sub-section shall be hctiod' inserted, namely:- (1a) notwithstanding anything contained in subaection (1), if the shia wakfs in any state constitute in number more than fifteen per cent of all the wajcfs in the state or if the income of the properties f)fthe shia walds in the state constitutes more than fifteen per cent of the total income of the properties of all the walds in the state, the state government may, iby notification in the official gazette, establish a board of wakfs each for s sunni walds and for shia wakfs under such names as may be specified in the notification and in such a case, the provisions of this act shall, in their application to the state, have effect as if the amendments specified in the schedule had- been made"; (b) in sub-section (2), for the words "the said board", 10 the words "the board" shall be substituted 6 in section 11 of the principal act, in clauses (b) and (c), the word "special" shall be omitted 'i in section 15 of the principal act, in sub-section (2) ,-amendmental iectionll amendmenta! metion 15 (a) in clause (e), for the portion beginning with the words 9s "in any case" and ending with the words "of being heard", the following shall be substituted, namely:-"to direct-(i) the utilization of the surplus income of a wakf consistently with the objects of the wakf; 20 (ii) in what manner the income of a wakf, the objects of which are not evident from any written instrument, shall be utilized; (iii) in any case where any object of a wakf has eeased to exist or has become incapable of achievement, 2s that so much of the income of the wakf as was previously applied to that object shall be applied to any other object which shall be similar or as nearly as practicable similar to the original object: provided that no direction shall be given under this 30 clause without iiving the parties affected an opportunity 01 being heard"; : (b) for clause (n, the following clause shall be substituted, namely:-"(;) to sanction in accordance with the muslim law, any 3s transfer of immovable property of a wakf by way of eaie, , gift, mortgage, exchange or lease, as required by section 3m: provided that no such sanction shall be given unless it least two-thirds of the,members of the bom:d vote in favour 40 , of such trlds8ction" " 8 in section 22 of the principal act, after the words"servant or amendthe bo8rd", the words "ql' any committee thereof' shall be inserted me~t of sechon22 8 in section 23 of the principal act, after sub-sectian (2), the amendfollowing sub-section shall lbe inserted, namely: -ment of section 23 5 "(3) the powers conferred on the secretary by sub-section (2) may also be exercised by such other officer oil' officers of the board as may either generally oil' specially be authorised in this behalf ,by the board" 10 section 32 of the principal act shall be re-numbered as rub- amend-10 section (2) of that section, and before the! su~section as so il'e-num- ment of bered, "the following sub-section shall be inserted, namely: _ section 32 "(1) every mutawalli shall keep regular accounts" 20 30 35 11 after section 36 01 the principal act, the following sections insertion shall be inserted, namely: _ of new sections 36aand 36b "3ba notwithstanding anything contained in the wakf deed, transferof no transfer of any immovable property of a wakf by way of- immovable property (i) sale, gift, mortgage or exchange; or of wakfs (ii) lease for a period exceeding three years in the case of agricultural land, oil" for a period exceeding one year in the case of non-agricu1tural land or building, shall ibe valid without the previous sanction of the board 36b (1) if the board is satisfied, after making an inquiry recovery in such manner as may be prescribed, that any immovable pro- of wakf perty of a wakf entered as such in the register of walds main- ptropefrtyed - rans err tamed under section 26, has been transferred without the prevl- in contra"! ous sanclion of the board in contravention of the provisions of vention ot section 36a, it may send a requisition to· the collector within section whose jurisdiction the property is situate to obtain and deliver 36a possession of the property to it (2) on :receipt of a requisition under sub-section (1), the collector shall pass an order directing the person in possession of the property to deliver the property to the board within a period of thirty days ftro,m the date of the service of the order (3) every order passed under sulb-sect1em (2) shall be served-(d) by glvtng' or tendering the order or by sending it by post to the person for whom it 18 intended; at ·tf 8uch peisoda eaamot be f~d, by aextngtlle older oil 8dide compicuouspu1 ·of his lut-kdown place -at abode or business, or by giving or tendering the order to some aduilt male memoer or 8l!ii:vantofhis family or by causing it to be aftlxed -oil some conspicuous part of he propertf te s which it relates: provided 'that wibere thepenon on whom the order is to be i8r¥edts ' mmor, iiii'vice u1pt7a his pardian or vpcm «ny adult male member or servant of his family shall be deemed to be service upon the minor 10 (4) any person aggrieved oy the order of the collector under salb-eecti'oo (2) may, with1u a period of thirty days from the ,date of the service of the order, prefer an appeal to the district court within whose jurisdiction the property is situate and the decision of the district court on such appeal shall! be final is explanation-in this sub-section, "d:lstriet court" 1d8ids,1i1 any area for which there is a city civil court, that court, and, in any other area, the principal civil court of original jurisdiction (5) where an order passed under sub-section (2) has not been complied with and the time for appealing against such 20 order has expired without an appeal havilng been preferred or the a:ppea1, if any, preferred within that time has been dismissed, the -conectqr shall dbtain posseasion of ate property in respect of which tlbe order has been: made, using such force, if any, as may he necesary fjor the puzpoae and deliver it to the board 25 (6) in exercising hi functions under this -sect101'1~ the colleetor shall be gutded by silch rules as maybe made 1n "tku behalf by the state goyetnment" u clause (g) of s~()n (i) of eeeticm 41 of the prtnetpal act shall be omitted 30 amestdmental mctlon41 13 in section 43 of the principal aet,-" amendmentof aectionu (a) in sub-seetion (1), for c1a1ule (b), the fodowmg clauses shall be substituted, namely:-a'(b) has ~ ~ ef en offence of __ ina! ~reech of trust or any- other oi!slce mvolviq jdlx'al turpi- 3' tude; 0jr' ' '(e) lidwi4'lopdittae 1inp0ily with the properties -lu ''''';01' ~ , (4-)' _ of lld!!9ijdclliilid4 qris, imfierme m other mental or phyaictu, ~ or 1n&mity: wbich would; nod hiaa udat to perfojl'dl the functjodl an4 discbarge the, duties of - mutawalli; i')< ha& ltaoad to pay, without 1"e8iiijdable· excuse, for two consecutive years, the contribution paydlt! by him uadetl seoijqq' 46"; (b) in sub-eection (2), after the wards "appointed' by the :aod", tha; woldl· uqii any' pel"8dn; o~' autborivy dot 1beldi'' court of law," ahall be inserted; (t), after sub-sect1on (4), the fbllaw1nr suft>saettcm shall be inserted, namely:-if (4a) a mutawalli who is aggrieved by lui ordeu: paiioo ed under any 04 ,the clauses (c) to (e) of sub--section (1) or under sub-secti<>n- (2)', may, within one month from the date otthereceipt by him otthe order, appeal against the order to the state government and the di!e1sioll of the state gofti1lment on such appeal shall be final and shall not de questiofted m any court of law;"; 20 (d) after sub-section (5), the followinlsub laotiou" ahall be inserted, name1y:-"(6) a mutawalli of a wald removed from his oftlce under this section shall not be eligible for appointment u a mutawalli of that wakf for a period of' five years trom the date of such removal" 35 1'- mter section 43 of the principal act, the following section ~ shall be' inserted, namely: -of new sectiqn 43a "43a (ii) where no suitableperaon ia avallablfoll appoint- assump ment as a mutawalli of a wakf under sectioo 42 or udder sub- tion of iection (i) of sectioo 43, the bofiii'd may, by nottilcatien in the direet ofticial gazette, asaume d1reot management of the· wakf' far :::=-siiohr period; or perioda, not exceeding in the aggregate five years, wakt b7 m,may bespecifted in the'ftotiftcation the board (2) notwfithstandtng anything contained in section 33, the aoeounts qt f!!'fery wakf' under the cltreet manag'!!ttent of· the board shall ibe audited annually ,by an auditor to be' appointed 1)y the board, from among chartered accountants in practice withm the meaning of the chartered accountant, ~ 1941" amendmentof lection46 '!s in section 45 of the principal act, fclr sub-eect1on (1), the toilowing wb-eection shall be substituted, namely:-, (1) the board may, either' on an application received under section 44 or on its own motion, (a) h~d an inquiry in such manner as ~y be pres-,s cribedjor (b) authorise any person in this behalf to hold ad m- quiry, ' ijl~ any :qlatter relatipg tq awakf and take such actian u it thinks fit" , ig, in section 46 of the principal act, in sub-section (1), for the word llfive", the word usix" shallibe substituted amendmentof section 46 amend-17 ~ section 48 qr the principal act, fen- sub-section (1), the mentof following sub-sections shall ,be substituted, namely:-&ection8 ii (1) all monies received or realised by the board under this is act and all other monies received as donations, benefactions or grants by the board shall form a fund to be called the wakf fund (1a) all monies received by the board as donations, benefactions and grants shall be deposited and accounted for under a 20 separate sub-head" 18 section 54 of the principal act shall ·be omitted omission of section 5t substitu-19 for section 55 of the principal act, the following section shall tion of be substituted, namely:-new section for section 55 institution of suits under section 92 of the code of civil procedure, 1908 1155 (1) a suit to obtain any of the reliefs mentioned in 2s section 92 of the code of civil procedure, 1908, relating to 8idy wakf may, notwithstanding anything to the contrary contained in that section, be instituted by the board without obtaining the consent referred to therein (2) no suit to obtain any of the !reliefs referred to in section 30 92 of the code of civil procedure, 1908, relating to any wakf shallibe instituted by any person or authority other than the board without the consent in writing of the board and for the institution of any such suit, it shall not be lilecessary to obtain the consent referred to in that section, notwithstanding anything 35 contained therein: n provided that nothing in this sub-section shall apply in relation to any such suit against the board" s 20 in section 62 of the principal act, for sub-section (1), the fo1- amendlowing sub-section shall be substituted, namely: _ me!lt of section 62 "(1) the central government may issue such directions, as it may think fit, on questions of pohcy to be followed by a board wld for issuing such directions it may call for any periodic or other report or inforl'illltion from any board through the government of the state concerned" 10 is 20 21 after section 66b of the principal act, the following section insertion o;hall be inserted, namely: -of new section 66c u66c notwithstanding anything contained in this act where a i' pp lcaany movable or immovable property has been given or donated tion of ,by any person not professing islam for the support of a wrkf act to beingproperties given or (a) a mosque, idgah, imambara, dargah, khangah or a donated maqbara; by persons not profes-(b) a muslim graveyard; sing islam f for support (c) a choul~ry or a musafarkhana for the sole be'nefit 0 of certain persons professmg islam, wakfs then such property shall be deemed to be compris~ in that waid and be dealt with in the same manner as the wakf in which it is so comprised" 22 in section 67 of the principal act,-amend- () f h d" (a) in sub-section 1 , or t e wor s purposes 0 f tho a tit ment 01 is c 'section 67 the words, figures and letter /'purposes of this act other than 2s those of chrapter iia" shall be substituted; (b) in sub-section (2), in clause (h), the words /land approved by the state government" shan be omitted 23 in section 69 of the principal act, in clause (2) of sub-section amend-(1), the words and figure "section 5 of" shall be omitted ment of section 69 30 24 mter section 69 of the principal act, the following section and insertion schedule shall he inserted, namely:-ofnt~w 70 sec ion and sche-"70 if any difficulty arises in ~ving eff~ to the provilllfons dule of this act the central government may by order published in r,emov~1 of the official gazette, make such provisions not inconsistent with difficulties, 214 (b) ls-2 l~e purposes of this act, as appear to it to be necessary or expedlent for removing the ditliculty the schedule [see section 9 (la)] list of amendments1 in suh-section (2) of section 5, for the woii'ds "a list of wakfs", the words "a list of sunm walds or, as the c&<;e may be, shia wakfs" shall be substituted 2 in section 11,-(a) for clause (b), the following clause shall be substi- 10 tuted, namely:- (b) ,persons having knowledge of muslim law and representing, in the case of a sunni board of wakfs, associations such as state j'amiat-u1-ulama-i-hind (whether such persons are hanafi, ahle-hadis or shefai) 15 and in the case of a shia board of wakfs, associations such as state shia conference;"; (b) the second proviso shall be omitted 3 in clause (e) of sub-section (2) of section 15, the exp'£anation shall be omitted 20 4 for section 27, the following section shall be substituted, namely:-decision if a property is wakf property "27 (1) the board may itself collect information regarding any property which it has reason to believe to be wakf property and if any question arises whether a particular 25 property is wakf property or not or whether a wald is a sunni wakf or a shia wakf, it shall refer the question to a civil court of competent jurisdiction (2) the decision of the civil court on any question referred to it under sub-section (1) shall be fina!" 30 the wakf act, 1954 was enacted to provide for the better ad ministj: ation and supervision of wakfs the act was amended in 1959 for the limited purpose of removing certain difficulties arising out of re-organisation of states experience of the working of the act over the last ten years has revealed certain difficulties it is, therefore, proposed to amend the act to remove these difficulties and to ensure better administration of wakfs by mutawallis 2 the main features of the bill are: (i) the definition of beneficiary in regard to objects of public utility is being broadened to cover all objects sanctioned by muslim law endowments made by non-muslims for support of certain muslim religious and pious institutions will also come under the purview of the act (ii) a central wakf council is proposed to be established (iii) a provision is being made to enable the establishment of separatq sunni and shia boards in any state in which the shia wakfs constitute in number more than fifteen per cent of the total number of wakfs in that state or the income of the property of shia wakfs constitutes more than fifteen per cent of the income of all the wakfs in the state (iv) to check mutawallis from alienating wakf properties, a specific provision is being made to clarify that alienations without the sanction" of the board will be invalid as a further step in this direction, it is also being provided that where mutawallis illegally alienate properties already determined as wakf properties, the board can recover possession by issuing certificates to collector a right of appeal to the district court mainst the order of the collector is also being provided for (v) authority is being conferred on the bo~rd to rem~ve mutawallis on some additional grounds not mentioned 10 section 43 and to assume direct management of wakfs for a period not exceeding five years in cases where no suitable mutawallis are available 3 the notes on clauses explain in detail the various changes proposed to be made new delhi; the 9th april, 1964 humayun kabir c!ause 2-the definition of 'beneficiary' in section 3 (a) of the act 1ovol:es a deviation from the real concept of beneficiary under the musl~m l~w which makes no distinction between muslims and non-mushms 10 the matter of beneficiaries or disbursement of charity it is to that extent inconsistent with the definition of 'wakf' contained in the act sub-clause (i) seeks to amend the definition of 'beneficiary' to remove this inconsistency the amendments sought to be made by sub-clauses (ii), (iii) and (iv) are of a consequential and drafting nature the definition of wakf in section 3 includes inter alia mashrut-ulkhidmat (service grants) the definition is being widened to include all grants clause 3-at present, the cost of publication of the list of walds in the official gazette is met by the board as the cost is fairly heavy and the publication of the list, besides being really a concluding part of the survey, is meant essentially for the benefit of wakfs, it is only proper that the expenditure incurred on such publication should come from the wakfs themselves this clause therefore seeks to amend sub-section (1) of section 7 suitably for the purpose clause 4-section 62 of the act confers on the cenfl'al government power to give directions, on questions of policy to be followed by the boards set up under the act in various states experience has revealed that for the efficient discharge of this power, the central government should have proper advice for this purpose, the establishment of a central wakf council is being provided for in clause 4 (vide new section sa) as regards the finances of the council, the clause provides for the formation of a fund to be called the central wald fund, consisting of contributions from the boards of wakfs in various states and all other monies received by the council as donations, benefactions or grants (vide new section 8s) suitable provisions are also incorporated for the audit of the accounts of the councu(vide new section 8c) cia" •• 5-the act does not previde for the, estab~ent of separate boardt for sunm wpfl and sb1a wald in any state it 1& i, felt that in any state in which the number of shia walds is fairly large to justify the establishment of a separate board for shia wakfs this should be allowed accordingly, clause 5 seeks to amend sec~ tion 9 of the act for providing that a state goveruunent may establi!h separate boards for sunni walds and shia wakfs if the shia , walds in the state constitute in number more than 15 per cent of the total number of wakfs in the state or if the income of the shia wakfsr in the state constitutes more than 15 per cent of the total income of all the wakfs in the state all the consequential amendments have been relegated to the schedule for the sake of convenience ctause 6-the word "sp~cial' used in clauses (b) and (c) of section 11 is being omitted as unnecessary clause 7-under clause (e) of sub-section (2) of section 15, the board h~s power to direct in what manner the income or surplus income of a wakf whose objects have ceased to exist should be utilised this provision is being amplified to cover cases where though the ubjects of a walds have not ceased to exist, they have become incapable of achievement under section 15 (2) (j), sanction of at least three-fourths of the members of the board is necessary for any lease of property for more than three years or for any mortgage or exchange of property the i!lauge is being amended to reduce the proportion of num·her of members whose concurrence is necessary from three-fourths to twothirds the other changes made in the clause are consequential to the insertion of proposed section 36a (bee notes on clause 11) clause 8-section 22 has been interpreted to mean that the board can delegate its powers to individual members but not to a committee of members the section is being amended to enable delegation being made to such committees as well ci:ause 9-a new sulb-section is being added to section 23 to provide that in addition to ~he secretary any other officer or servant of the board authorised for the purpose by the board would be competent to issue certified copies of the records of the board clause lo-section 32 of the act is being amended to make it cle8l' that mutawallis should maintain regular accounts cta1l8e b-under proposed section 36a which is modelled on similar provisions in certain enactments relating to public' tnhts, transfers of wakf property by way of eale,gift, exchange or mortg 86 a~ transfers of such property by way of lease for a period exceedmg three years in the case of agricultural land and one year in the case of non-agricultural land or building will be invalid if such transfers have been effected without the previous sanction of the board in order to effectively check unscrupulous mutawallis from alienating wakf properties hi contravention of the law and to protect the interests of walds a special provision is made in new section 36b to the effect that where a mutawalli alienates wakf property entered as such in the register of wakfs without the previous sanction of the board as required by section 36a, the board can recover possession of such property by sending a requisition to the collector a provision has also been made for appeal to the district court by any person aggrieved by the order of the collector clame 12-the deletion of clause (g) of sub-section (1) of section 41 is consequential to the amendment proposed to section 43 so as to provide for removal of a mutawalli who fails without reasonable excuse, for two consecutive years to pay the contribution under section 46 clause 13-the scope of sub-section (1) of section 43 is being enlarged to specify certain additional grounds for removal of mutawallis sub-section (2) of section 43 is being amended to provide that the board can supersede any committee appointed by any person or authority other than a court of law, if the committee fails to discharge its functions properly to avoid injustice, a new sub-section is being added to section 43 giving a right of appeal to any mutawalli aggrieved by an order o~ removal under sub-section (2) of that section or under the new grounds proposed to be incorporated in sub-section (1) clause 14-proposed section 43a is intended to enable the board to assume direct management of a wakf for a period or periods not exceeding five years in the aggregate where no suitable person is available for appointment as mutawalli thereof cla1ue 15~ub-section (1) of section 45 is being recast, so as to make the intention clear clau8e 16- to cover the contribution payable b" boards to the central wakf council under proposed section 8b (vide clause 5), ~he maximum limit of contribution payable by a mutawalli under section 45 is being raised from 5 to 6% of the net annual income of the property of the wakf situate in the state clause 17-the amendment by this clause is self-explanatory clause 18-section 54 is being omitted as unnecessary clause 19-seclion 5~ has been interpreted by the 'kerala high court to mean that a person desiring to institute a suit under the provisions of any of the acts mentioned in the section has to obtain in addition to the consent of the board the consent of the authorities specified under the provisions of those acts this was not the original intention accordingly, the section has been recast to bring out the real intention clause 20-sub-section (1) of section 62 is being recast to make the intention clear clause 21-the definition of wakf under section 3 (1) requires that the dedication must be made by a person professing islam it does not cover endowment!; made by non-muslims for the support of muslim institutions like dargahs, etc in madras, this difficulty has been got over by a local amendment to the act as !;imilar endowments exist in other states also new section 66c is being inserted to bring such endowments within the purview of the act clause 22-clause (h) of section 67 (2) provides that the state government can frame rules prescribing the form and time of submission of budget of the board and its approval' :by the state government the approval of the budget by the state government is not consistent with the scheme of the act and creates difficulty in actual practice it is not even necessary as no government money is involved the words "and approved by the state government" are, therefore, being omitted clause 23-under clause (2) of section 69 (1) of the act, only section 5 of the religious endowments act, 1863 has been made inapplicable to walds the section is being amended to make the religious endowments act, 1863 in its entirety inapplicable to wakfs this is necessary as a committee set up under the 1863 act exercises almost the same functions as a board does under the wakf act further"lacking the finances and resources of the board, such committees ·cannot be as effective as the boards clause 24-a new section 70 has been inserted to provide for removal of difficulties in the imrlementation of the provisions of the act clause 4 of the bill which inserts a new chapter iia provides for the establishment of a central wakf counci1 new section 8d forming part of this chapter empowers the central government to make rules for carrying out tbe purposes of this chapter the matters in respect of which such rules may be made relate inter alia to the term of office of, the procedure to be followed in the discharge of their functions by, and thentanher of filling casual vacancies among, the members of the central wakf council sub-seetion (6) of new section 36b (vide clause 11) em:powers the state government to make rules fo1' the guidance of collectors required under that section to obtain possession of -eertaitl wakf properties the matters in respect of which delegation of legislative power has been provided for are thus matters of procedure, fann or detail ,nd as such the delegation is of a normal character - 214 (b) ls-3 annexure- - - extracts from the wakp act, 1954 (29 of 1954) •- - chapter i- - - prl:limin'ary - - - de1initionl i in thill act, unless the conltext otherwise requires,-(a) "beneficiary" means a person or object for whose beneftt a wald is created and includes religious, pious and charitable objects and any other objects of public utility established for the beneftt of the muslim community; - - - - - (e) uboard" means a board of wakfs established under seetion 9; - - - - - - (i) ''prescribed'' means prescribed by rules made by the state government under this act and includes the regulations made by the board under this act; - - - - - - (1) "wald" means the permanent dedication by a person ·professing islam of any movable or immovable property for any purpose recognised by the muslim law as pious, religious or cl1arltabl~d includes-- - (i) a wakf by user; (ii) mashrut-ul-khidmat; and - - - - - chapter n suavn of w aim! - •- - - t (1) the total cost of making a survey under this chapter shall keeovery be borne by all the mutawallis in proportion to the income of the of costa property of the walds situated in the state, such proportion being of surve)' assessed by the commisioner - - - - - - incorporation esta1ilishment of boards and their functions 9 (1) with effect from such date a8 the state government may, by notification in the official gazette, appoint in this behalf, there shall be established a board of wakfs under such name as may be specified in the notification appointmentof members (2) the said board shall be a body corporate having perpetual succession and a common seal with power to acquire and hold property and to transfer any such property subject to luch conditions and restrictions as may be prescribed and shall by the said name sue and be sued - - - - - - 11 the members of the board shall be appointed by the state government, by notification in the official gazette, from anyone or more of the following categories of persons, namely:-- 15 - • - • - • - • - • (b) persons having special knowledge of muslim law and representing associations such as stat,e jamiat-ul-ulama-i-hind (whether such per;ons are hanafi, ahle-hadis or shefai) or state shia conference; functions of the board (c) persons having speciel knowledge of administration, finance or law; - - - - - - (2) without prejudice to the generality of the foregoing power, the functions of the board shall be-- - - - - - (e) in any case where the objects of the wakf are not evident from any written instrument or the objects for which they were created have ceased to exist, to direct in what manner the income of the wakf or the surplus income thereof shall be utilised; but nu such direction shall be given without giving the parties affected an oppo:rtunity of being heard - - - - - (j) to sanction leases of property for more than three years or mortgage or exchange properties according to the provisions of muslim law: provided that no such sanction shall be given unlees at least three-fourths of the members of the board vote in favour of such a transaction; - - - - - - 22 the board may, by a geqee~ or special order in writing, deleglldelegate to the chairman or any other member or to the secretary tion or any other oftlcer or servant of the board, subject to such conditions and1imiiations (if any) as may be specitied in the order, sucb qf its powe:no and duties under thi~ aot as it may deem necessary· - - - - - - penalu 41 (1) 1f a mutawalli fails-- - - - - - (g) to pay the contributions payable under section 46; - - - - - - 43· (1) notwithstal:\dingapythiilg ~ontained in any other law or removalof the deed of wakf, the 130ard may remove a mutawalli from his office muta if such mutawalliwallis - - - - - (b) has been convicted of an offence of criminal breach of trust or any other offenqe involving mo~ turpitude (2) where a committee is appointed by the board to act as a mutawalli for managing or administering any waldproperty and the committee, in the opinion of the board, is unable to perform, or has persistently made default in the perfprmance of, the duty imposed on it by or under this act or has exceeded or abused its powers, the board may supersede the committee and appoint any other person or committee to act as the mutawalli of the wald property - - - - - -u (1) the boord may, either on an application received under inquiry by section 44 or on its own motion, institute an inquiry into any matter the board relating to a wakf and shall hold the inquiry in such manner as may be prescribed or authorise any person in this behau to hold the inquiry - - - - chapter vi finance of the board46 (1) the mutawalli of every \wkf shall pay annually to the annual board sljch contribution not exc~ding five per cent of the net annual contribuincome of such of its property as is situate in the state as the board may, subject to the sanction of the state government, from ti~ to time, determine: tions payable to the board provided that no such contribution shall be paj9ble by the muta~ walli of a wakf of which the net annual income does not exceed o~e hundred rupees - - - - - wakt 48 (1) all moneys received by the board under section 46 and-all fund other moneys realised ,by the board utlder this act shall form a fund to be called the weld fund - - - - - - noftnan-54 the state government shall not be liable for any expnlditure cial liability " incurred in connection with the administration of this act of governmen\ chapter vii judicial proceepingsinstitution of suits under section 14 of the religious endow-55 (1) a suit to obtain any of the reliefs mentioned in section 14 of the religious endowments act, 1863 and in section 92 of the code 20 of 1883 of civil procedure, 1908, relating to any wakf may, notwithstanding 5 of 1908 anything to the contrary contained in those acts, be ielstituted' by the board without obtaining the leave or consent referred to in those acts mentsact, 1863 and (2) no suit to obtain any of the reliefs referred to in sub-section section 92 (1) relating to a wakf shan be instituted by any person or authority - of the code other than the board without the consent in writing of the board: of civil procedure, 1908 - - provided that no such consent shall be required for the institution of a suit against the board in respect of any act purporting to be done by it in pursuance of this act or of any rules or orders made thereunder - - - - chapter vni mlscellaneous62 (1) the central government may call for any report or information from the government of any state with respect to the functioning of the board in that state and after considering such report or information, the central government may 188ue iuch direc-directions by the central government lions oh questions of polley to be followed by the board as it may think fit - - - - - - 67 (1) the state government may, by notification in the om- powerto cial gazette, make rules to carry out the purposes of this act mlake ru ea (z) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- - - - - (h) the form in which, and the time within which, the budget of the boud may be prepared and submitted by the board and approved by the state government; - - - - - - 69 (1) the following enactments, namely:-(1) the bengal charitable endowments, repeal and public buildings laving • and escheats regulation, 1810; ~alregulation xix of 1810 10 of 1883 (z) section 5 of the religioug endoments act, 1863; - - - - - - shall not apply to any wakf to which this act applies - - - - - - a bill further to amend the wakf act, 1954 (shri humayun kabir, minister of petroleum and ch£micals) | Parliament_bills | 366e863a-ca3e-5c43-86d4-ca4ae47c322a |
bill no 39 of 2010 the national institutes of technology (amendment) bill, 2010 a billto amend the national institutes of technology act, 2007be it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the national institutes of technology (amendment)act, 2010short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint3 in section 3 of the principal act,—amendment of section 3(i) in clause (c), for the words "the schedule" at both the places where they occur, the words "the first schedule and the second schedule" shall be substituted;(ii) in clause (d), after the word and figures "section 30", the words, brackets, figures and letter "or sub-section (1) of section 30a, as the case may be," shall be inserted;(iii) in clause (g), for the words "the schedule", the words "the first schedule and the second schedule" shall be substituted;(iv) in clause (k), for the words "the schedule", the words "the first schedule and the second schedule" shall be substituted;(v) in clause (m), for the words "the schedule", the words "the first schedule and the second schedule" shall be substitutedamendment of section 44 in section 4 of the principal act, in sub-section (1), for the words "the schedule", the words "the first schedule and the second schedule" shall be substitutedamendment of section 65 in section 6 of the principal act, in sub-section (1), in clause (h), the words"and the deputy director" shall be omitted6 in section 11 of the principal act,—amendment of section 11(i) for the word "institute" wherever it occurs, the words "institute mentioned in the first schedule" shall be substituted;(ii) in clause (e), the word "and" occurring at the end shall be omitted;(iii) after clause (f), the following clause shall be inserted, namely:—"(g) the director of the indian institute of technology in whose zone the institute is located, or his nominee, not below the rank of a professor"7 after section 11 of the principal act, the following section shall be inserted, namely:—insertion of new section 11a"11a the board of every institute mentioned in the second schedule shall consist of the following members, namely:—board of institutes of second schedule(a) the chairperson to be nominated by the visitor; (b) secretary, department of higher education, government of india,ex officio;(c) director of the institute, ex officio;(d) director of indian institute of science, bangalore, ex officio;(e) director of one of the indian institutes of technology, to be nominated by the central government;(f) three secretaries to the government of india, to be nominated by the central government representing its scientific or industrial ministries;(g) chief secretary of the state in which the institute is located, ex officio;(h) two professors of the institute to be nominated by the senate; (i) four eminent scientists to be nominated by the central government;and(j) financial adviser, ministry of human resource development, ex officio"8 in section 12 of the principal act,—amendment of section 12(i) in clause (c), after the figures "11", the words, brackets, letters and figures"and clause (h) of section 11a" shall be inserted;(ii) in clause (d), after the word and figures "section 11", the words, figures and letter "or section 11a, as the case may be," shall be inserted;(iii) in clause (f), after the figures "11", the words, brackets, letters and figures "and clauses (c) and (h) of section 11a" shall be inserted 9 in section 17 of the principal act,—amendment of section 17(a) in sub-section (1), the words "and deputy director" shall be omitted; (b) for sub-section (5), the following sub-section shall be substituted, namely:—"(5) the deputy director of every institute shall be appointed in such manner and on such terms and conditions as may be laid down by the statutes and shall exercise such powers and perform such duties as may be assigned to him by this act or the statutes or by the director"amendment of section 2410 in section 24 of the principal act, the words "and deputy director" shall be omittedamendment of section 3011 in section 30 of the principal act, in sub-section (1), for the word "schedule", the words "first schedule" shall be substituted12 after section 30 of the principal act, the following section shall be inserted, namely:—insertion of new section 30a"30a (1) with effect from such date as the central government may, by notification, specify in this behalf, there shall be established for all the institutes specified in column 3 of the second schedule, a central body to be called the councilestablishment of council for the institutes of second schedule(2) the council under sub-section (1) shall consist of the following members, namely:—(a) the minister in charge of the ministry or department of the central government having administrative control of the technical education, ex officio, chairman;(b) the secretary to the government of india in charge of the ministry or department of the central government having administrative control of the technical education, ex officio, vice-chairman;(c) the chairperson of every board of the institutes mentioned in the second schedule, ex officio;(d) the director of every institute mentioned in the second schedule, ex officio;(e) the chairman, university grants commission, ex officio; (f) the director-general, council of scientific and industrial research, ex officio;(g) five secretaries to the government of india to represent the ministries or departments of the central government dealing with bio-technology, atomic energy, information technology and space, ex officio;(h) the chairman, defence research and development organisation, ex officio;(i) not less than three, but not more than five persons to be nominated by the visitor, at least one of whom shall be a woman, having special knowledge or practical experience in respect of education, industry, science or technology;(j) three members of parliament, of whom two shall be chosen by the house of the people and one by the council of states:provided that the office of member of the council shall not disqualify its holder for being chosen as or for being, a member of either house of parliament;(k) two secretaries to the state government, from amongst the ministries or departments of that government dealing with technical education where the institute is located, ex officio;(l) financial adviser, dealing with the human resource development ministry or departments of that government dealing with technical education where the institute is located, ex officio; and(m) one officer not below the rank of joint secretary to the government of india in the ministry or department of the central government having administrative control of the scientific or technical education, ex officio, member-secretary"amendment of section 3113 in section 31 of the principal act, in sub-section (2), after the word and figures "section 30", the words, brackets, letters and figures "and clause (j) of subsection (2) of section 30a" shall be inserted14 in section 37 of the principal act,—amendment of section 37(i) in clause (a), after the words "every institute", the words "mentioned in the first schedule" shall be inserted;(ii) after clause (b), the following clauses shall be inserted, namely:—"(c) recruitment process and disciplinary proceedings, which had commenced before the commencement of the national institutes of technology (amendment) act, 2010, shall be completed, mutatis mutandis, in accordance with the relevant provisions in force immediately before such commencementexplanation– recruitment process for a post may be taken to have commenced from the date of publication of the advertisement inviting application for the post, and disciplinary proceedings against an employee of the institute may be taken to have commenced on the date of issue of charge sheet for major penalty or show cause notice for minor penalty to such employee;(d) all matters, which are meant to be provided through statutes and ordinances under sections 25 and 27, respectively, shall, till such statutes and ordinances are made, be governed, mutatis mutandis, by the corresponding provisions in force immediately before the commencement of this act"15 notwithstanding anything contained in this act –transitional provisions in respect of institutes of second schedule(a) the board of every institute specified in the second schedule functioning as such immediately before the commencement of this act shall continue to so function until a new board is constituted for that institute under this act, but on the constitution of new board under this act, member of the board holding office before such constitution shall cease to hold office;(b) every senate constituted in relation to every institute before the commencement of this act shall be deemed to be the senate constituted under this act unless a senate is constituted under this act for that institute but on the constitution of new senate under this act, members of the senate holding office before such constitution shall cease to hold office 16 (1) if any difficulty arises in giving effect to the provisions of the national institutes of technology (amendment) act, 2010, the central government may, by power to remove difficultiesorder published in the official gazette, make such provisions not inconsistent with the provisions of this act as may appear to it to be necessary or expedient for removing the difficulty:provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this act(2) every order made under this section shall, as soon as may be after it is made, be laid before each house of parliamentamendment of schedule17 the schedule to the principal act shall be numbered as the first schedule and after the first schedule as so numbered, the following schedule shall be inserted, namely:— "the second schedule [see sections 3(g), (m), 4(1) and 11a] list of indian institutes of science education research| sl | society | corresponding institute ||----------------------------------|---------------------------------------|----------------------------------------|| no | | || 1 | 2 | 3 || 1 | indian institute of science education | indian institute of science education || and research, kolkata society | and research, kolkata | || 2 | indian institute of science education | indian institute of science education || and research, pune society | and research, pune | || 3 | indian institute of science education | indian institute of science education || and research, mohali society | and research, mohali | || 4 | indian institute of science education | indian institute of science education || and research, bhopal society | and research, bhopal | || 5 | indian institute of science education | indian institute of science education || and research, thiruvananthapuram | and research, thiruvananthapuram" | || society | | | statement of objects and reasonsat present, there are twenty national institutes of technology which are governed by the national institutes of technology act, 2007 (29 of 2007) the said act came into force on 15th august, 2007 this act declares these institutions as institutions of national importance admissions in national institutes of technology are based on the ranks secured by the candidates appearing at the all india engineering entrance examination conducted by the central board of secondary education2 on the recommendation of the scientific advisory council to the prime minister, five new institutions, each named as the indian institute of science education and research have been established at kolkata, pune, mohali, bhopal and thiruvananthapuram the vision of these institutes encompasses creation of institutes of the highest caliber in which teaching and education in basic sciences will be totally integrated with the state-of-the-art research these institutes will be devoted to undergraduate and postgraduate teaching in sciences in an intellectually vibrant atmosphere of research and will actively forge strong relationship with existing universities and colleges and network with laboratories and institutions, as also to establish advanced research laboratories and central facilities3 for the aforesaid purposes, it has been felt that it is necessary to bring all the five indian institutes of science education and research under the said act and to declare them as institutions of national importance further, it is proposed to strengthen the networking of national institutes of technology and the indian institutes of science education and research by giving representation in their board of governors to the indian institute of technology and also to bring the appointment procedure of the deputy director of national institutes of technology in line with that of indian institutes of technology therefore, it is necessary to amend the said act the bill, inter alia, provides:—(i) to declare all the five indian institutes of science education and research to be the institutions of national importance and for that purpose, insertion of the second schedule in the said act, enlisting therein the indian institutes of science education and research and consequential amendments in various provisions of the act;(ii) insertion of a new section 11a for the constitution of the board of governors for science and educational research institutions specified in the proposed second schedule;(iii) insertion of a new section 30a to establish a common council for all the institutes of science education and research specified in the proposed second scheuled;(iv) to strengthen the networking of national institutes of technology and the indian institutes of science education and research by giving representation in their board of governors to the indian institute of technology in whose "territory" or "zone" the national institute of technology or the indian institute of science education and research falls;(v) to bring the appointment procedure of the deputy director of the national institutes of technology in line with that of indian institutes of technology 4 the bill seeks to achieve the above objectivesnew delhi;the 7th january, 2010kapil sibal financial memorandumthere are twenty national institutes of technology in the country at present and these are located in various states cent percent, central assistance is provided to these institutes under both plan, non-plan and plan (osc) heads, respectively, by the department of higher education, ministry of human resource development the requirement of funds by national institutes of technology is determined each year on the basis of their requirements in the beginning of the year2 there is only one budget head for all national institutes of technology the budget provision for these institutions during the year 2009-2010 is rs8700 crore, rs52390 crore and rs77600 crore under the head plan, non-plan and plan (osc), respectively out of this, a sum of rs 5250 crore, rs 26542 crore and rs 49130 crore, respectively, have since been released up to 31-10-20093 clause 12 of the bill proposes to insert a new section 30a for establishment of council for the institute of science education and research there are five indian institutes of science education and research in the country at present and these are located at kolkata, pune, mohali, bhopal and thiruvananthapuram now, the bill proposes to declare these indian institutes of science education and research as "institutions of national importance" under the national institutes of technology act, 2007 ( 29 of 2007) cent percent central assistance is provided to these institutes under plan heads by the department of higher education, ministry of human resource development the requirement of funds by indian institutes of science education and research is determined each year on the basis of their requirments in the beginning of the year4 there is only one budget head for all indian institutes of science education and research the budget provision for these institutions during the year 2009-2010 is rs 21500 crore and out of this, rs 15383 crore has been released up to 31-12-2009 during the eleventh five year plan, the total outlay is rs 2000 crore for all the five indian institutes of science education and research memorandum regarding delegated legislationclause 9 of the bill provides that the deputy director of every institute is to be appointd in such manner and on such terms and conditions as may be laid down by the statutes and shall exercise such powers and perform such duties as may be assigned to him by the national institutes of technology act, 2007 (29 to 2007) or the statutes or by the directorclause 12 of the bill empowers the central government to notify the date of establishment of the council for all the indian institutes of science education and researchthe matters, in respect of which statutes are to be made or notifications are to be issued, pertain to procedural or administrative detail and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character annexure extracts from the national institutes of technology act, 2007 (29 of 2007) 2 whereas the objects of the institutions mentioned in the schedule are such as to make them institutions of national importance, it is hereby declared that each such institute is an institution of national importancedeclaration of certain institutions as institutions of national importancedefinitions3 in this act, unless the context otherwise requires,— (c) "corresponding institute", in relation to a society mentioned in column (2)of the schedule, means the institute as specified in column (3) of the schedule;(d) "council" means the council established under sub-section (1) of section30; (g) "institute" means any of the institutions mentioned in column (3) of the schedule; (k) "schedule" means the schedule annexed to the act; (m) "society" means any of the societies registered under the societies registration act, 1860 and mentioned in column (2) of the schedule;21 of 1860 chapter ii the institutesincorporation of institutes4 (1) each of the institutes mentioned in column (3) of the schedule shall be a body corporate having perpetual succession and a common seal and shall, by its name, sue and be sued powers of institutes6 (1) subject to the provisions of this act, every institute shall exercise the following powers and perform the following duties, namely:— (h) to institute academic and other posts with the prior approval of the central government, and to make appointments thereto excluding the director and the deputy director; 11 the board of every institute shall consist of the following members, namely:—board of governors(a) the chairperson to be nominated by the visitor; (b) the director, ex officio; (c) two persons not below the rank of the joint secretary to the government of india to be nominated by the central government from amongst persons dealing with technical education and finance;(d) two persons to be nominated by the government of the state in which the institute is situated, from amongst persons, who, in the opinion of that government, are technologists or industrialists of repute;(e) two persons, at least one of whom shall be a woman, having special knowledge or practical experience in respect of education, engineering or science to be nominated by the council; and(f) one professor and one assistant professor or a lecturer of the institute to be nominated by the senate 12 save as otherwise provided in this section,— (c) the term of office of a member nominated under clause (f) of section 11 shall be two years from the date of his nomination;term of office of, vacancies among, and allowances payable to, members of board(d) a casual vacancy shall be filled up in accordance with the provisions of section 11; [10] m c(f) the member of the board shall be entitled to such allowances, if any, from the institute as may be provided for in the statutes but no member other than the members referred to in clauses (b) and (f) of section 11 shall be entitled to any salary by reason of this clause| | | | | ||------|------|------|------|-----|director and deputy director17 (1) the director and deputy director of an institute shall be appointed by the visitor, on such terms and conditions of service and on the recommendations of a selection committee constituted by him in such manner, as may be prescribed by the statutes| | | | | ||------|------|------|------|-----|(5) the deputy director of every institute shall exercise such powers and perform such other duties as may be assigned to him by this act or the statutes or by the director| ||---------------|| appointments |24 all appointments of the staff of every institute, except that of the director and deputy director, shall be made in accordance with the procedure laid down in the statutes, by—(a) the board, if the appointment is made on the academic staff in the post of lecturer or above or if the appointment is made on the non-academic staff in any cadre the maximum of the pay scale for which exceeds rupees ten thousand five hundred;(b) the director, in any other case chapter iii the councilestablishment of council30 (1) with effect from such date as the central government may, by notification, specify in this behalf, there shall be established for all the institutes specified in column (3) of the schedule, a central body to be called the council 31(1) (2) the term of office of a member elected under clause (j) of sub-section (2) of section 30 shall expire as soon as he ceases to be member of the house, which elected him term of office of, vacancies among, and allowances payable to members of council37 notwithstanding anything contained in this act—transitional provisions(a) the board of governors of every institute functioning as such immediately before the commencement of this act shall continue to so function until a new board is constituted for that institute under this act, but on the constitution of a new board under this act, the member of the board holding office before such constitution shall cease to hold office; ———— a billto amend the national institutes of technology act, 2007————(shri kapil sibal, minister of human resource development)gmgipmrnd—1219ls(s5)—15-03-2010 | Parliament_bills | faaf7e72-b0b8-5900-9669-5a18876f30f1 |
the west bengal appropriation bill, 1970 billto authorise payment and appropriation of certain further bum, from and out of the consolidated fund of the state of west bengal for tm services "f the financial year 1969-70 be it enacted by parliament in the twenty-ftrst year of the repubuc of india as follows:-1 this act may be called the west bengal appropriation act, 1970 short title 2 from and out of the consolidated fund <1f the state of weat bengal 5 there may be paid and applied sums not exceeding thole specifted in column 3 of the schedule amounting in the aggregate to the lum of bixtythree crores, fifty·four lakhs, ninety ~usand, seven hundred and twenty~ne rupees towards defraying the several charges which will come in course of payment during the financial year 1969-70, in respect 10 of the services specified in column 2 of the schedule laue of ra 83m,jo 721 from and out of the couolldated j'udd oftbe state of weal denial for u ftnanclllj yew 1-" 70 approprla 3 the sums authorised to be paid and applied from and out of the tlol consolidated fund of the state of west bengal by this act shall be appropriated for the services and purposes expressed in the schedule in relation to the said year servlcea and parpotel voted by cha~ed on parliament the conao-totilj lidated fund io-,~-'-- _- ___________ 1 ____ 1 ____ 1-___ _ ri r •• 'r "" : state e&ciie dutiea - 68,000 68,000 i t,73,ooo 172,000 "; tuft on vehiclea 5,('5,000 tenitory ' repatratfon pee "ij5 ii sliitc/udion 9,87,000 parliament, legillature general adminiltration 6,72,000 ri 6,30,000 adrnidiitration of luitice ,: ra , ,13, ',jo,tkio 1,1"",,,0 2,87,000 zr,ssd is, " 20 16 , 17 l'· 51,57,000 ~o~ke ,' - •• - - 1'15>44'=1 miaceumeoui departments-fire servic:et - 2,87,000 :': milceuaneoul departdlents-ea:clucllila fire senic:et ' - - - - - - ,1,'7,000 '1 scientific: ·departmedtl - - ,,000 "oco 1,97,84000 1,9768ooc (",86,000 '7,8~000 16,000 19 ( , education' medical ' · public health · aarieulture-f1ahcrica: 23 41']9s ',3m 4",95 capital olltlay on scbemei of government tradida-greater calcutta milk supply scheme - - - - - '4,)6,000 ~ , 26, capttal outlay on indultj'1a1 and economic deveiopmcdt - - - •• i 2,32,000 38 ',- industriea-ciochoaa) 2,32000 ; " " , intereat on debt and othe r obliptlona-i community development· protects : nadond extllon service and local i development worb public debt-lana for community, de\'eiopmeal projccti, national extendon service and local development word social and developmental scheduled 'orpnilationa-bxdaciin, welfare of sc&cduled triba and castel and other bachvd cibici i ft96,ooo 2oias0ci0 , stationery and prindns ',f-eleat 2,72~ ex-uaneoul {,miscellaneous-other mis" penditure ; 444l1oc1o , capital outlay on other w ork ~i7,0ci0 317,000 loans displaced perso/18 writte n oft" misccliqneous-expend~' lid olsplac:cd persons public debt-loans cor oi bplaced penona 49 capital outlay on public w orb capital outlay on schemes 0 statement of objects and reasonsthis bill is introduced in pursuance of articles 204 (1) and 305 of the constitution and the proclamation issued under article 356 of the codltltution in respect of the state of west bengal on the 19th march, 1970 to provide for the appropriation out of the consolidated fund of the state of west bengal of the m<meys required to meet the supplementary expenditure charged on the conso~dated fund of the state of west bengal and the grants made by the lok sabha for expenditure of the government of west bengal for the financial year 1969-70 p c sethi president's recommendation under article 207 of the constitution of india[copy of letter no f3 (1)-fccj70, dated the 25th march, 1970 ~m shri pr8kashchand b: sethi; 'minister of state in the'ministry of finanee:' 'to the secretary, lok sabha] , the president, having been informed of the subject matter of the proposed bill to authorise payment and appropriation of certain further 8uidi from and out of the consolidated fund of the state of west bengal for the services of the year ending on the 31st day ot march, 1970, recommends under clauses (1) and (3) of article 207 of the constitution read with article 205 thereof and the proclamation dated the 19th march 1870, issued under article 356, the introduction of the west bengal appropriation bill, 1970 in the lok sabha and also the consideration of the bill 2 the bill will be introduced in the lok sabha after all the supplementary,demands for grants for 1969-~0 have been voted ~ _ '") " - - ;; - ' ••• > ~~ - blll to authorllt~ent anas,ppropriadoq df cerwn furihet swna ftoul 'and out of the conso-1idatect1fuilc'1 of tbe state 01 wejt bengat"f'ot t'he ~ of1ht 'financtal year 1969-10 (siri pra/uuhc1jtld b sethi, mbrlsttjl' tjj stau in the ministry tjj finana) | Parliament_bills | d0ea01e7-0d88-5c3a-9404-e0b82a865928 |
bill no 63 of 2010 the constitution (amendment) bill, 2010 byshri j p agarwal, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-first year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 20102 in the eighth schedule to the constitution,—amendment of the eighth schedule(i) entries 3 to 16 shall be renumbered as entries 4 to 17, respectively, and beforeentry 4 as so renumbered, the following entry shall be inserted, namely:—"3 bhojpuri";(ii) after entry 17 as so renumbered, the following entry shall be inserted, namely:—"18 rajasthani";(iii) existing entries 17 to 22 shall be renumbered as entries 19 to 24, respectively statement of objects and reasonsthe eighth schedule to the constitution includes twenty-two languages as national languages of india, spoken and written by our people it is presumed that it is around these languages that the education, culture and intellectual pursuits of our people grow and flourishbut it is unfortunate that the languages spoken and written by millions of people with distinct culture such as "bhojpuri" and "rajasthani" do not find place in the eighth schedulebhojpuri is the mother tongue of a large number of people in many parts of bihar, jharkhand and eastern uttar pradesh rajasthani is a language spoken by overwhelming majority of people of rajasthanfor the promotion of literacy and development of these languages, it is necessary that these languages are included in the eighth schedule to the constitutionhence this billnew delhi;j p agarwalapril 19, 2010 annexure extract from the constitution of india eighth schedule[articles 344(1) and 351] languages1 assamese 2 bengali 3 bodo 4 dogri 5 gujarati 6 hindi 7 kannada 8 kashmiri 9 konkani10 maithili 11 malayalam 12 manipuri 13 marathi 14 nepali 15 oriya 16 punjabi 17 sanskrit 18 santhali 19 sindhi 20 tamil 21 telugu 22 urdu———— a billfurther to amend the constitution of india————(shri jp agarwal, mp)gmgipmrnd—2658ls (s-4)—30062010 | Parliament_bills | e214be8f-0242-50bc-974a-78c53b131ca1 |
the metro railways (construction of works) bill, 1978 (to be/as introducedj:n wl\ sabha) 1 page 3, line 20;-ill "such" ~ "every" 2 page 6, lines 1 and 2,-, 12!:_ it ehalf" re ad tlbehajf" 3 page 8,-in the marginal heading to cl3llse 17,-!<2!: "l&cqujstiontl ~ "acquis1 tion tt 4 p'lge 8, line :p,-leo!: "wo rds " ~ ad "\'10 rk s " 5 page 15,-in the marginal heading to cl8use 38,-£q!: "companiese" re ad "companies" 6 page 22, line 5 from bottom,-!2r "store-water" ~ "starn-water" 7 page 22, line ,from bottom,-!£!: ''pipe - wa te r" ~ ''pi pc, wire " new deliu· , bill no 87 of 1978 the metro railways (construction of works) bill, 18'11 arrangement of clauses ch:apter i preliminaryclat7res 1 short title, commencement and application 2 definitions chapter n m2tiio railway aamimstrn'ion 3 general manager4 constitution of advisory board ~ committees chapter iiiacquismon 6 power to acquire land, etc 7 publication of notification for acquisition 8 power to enter for survey, etc 9 hearing of objection 10 declaration of acquisition 11 power to take possession of acquired land, etc 12 rijlht to enter into the land whete right of user, etc, is vested id the central government ]3 determination of amount payable for acquisition 14 deposit and payment of amount ] 5 competent authority to have certain powets of civil court 16 arbitrator 17 land acquisition act 1 of 1894 not to apply chapter iv construction of works18 functions of metro railway administration 19 powers of metro railway administration 20 development over metro alignment 21 power to prohibit or regulate construction' of buildings add excavation 22 payment of amount for prohibition of construction, etc 23 power to underpin building or otherwise strengthen it 24 power to enter, etc clauses25 amount payable for damage, loss or injury 26 right to claim for damages chapter v inspilction 01' metro railway27 appointment and duties of commissioner 28 powers of commissioners 29 facilities to be afforded to commissioner chapter vi miscellaneous30 surplus land to be sold or otherwise disposed of 31 notice of accidents and enquiries 32 power to alter the entries in the schedule , 33 prohibition of obstruction 34 local authorities to assist 35 prohibition of removal of marks 36 penalty for failure to comply with directions issued under sectjaa 21 37 general provision for punishment of offences 38 offences by companies 39 bar of jurisdiction 40 effect of act and rules, etc, inconsistent with other enactmeata 41 protection of action taken in good faith 42 power to remove difficulties 43 app1icatio~ of the indian railways act, 1890 44 power to make rules 45 saving the schedule billto provi~e for the construction of works relating to metro railways in the metropolitan cities and for matters connected therewith be it enacted by parliament in the twenty-ninth year of the republic of india as follows: - chapter i preliminary~ 1 (1) this act may be called the metro railways (construction 01 short works) act, 1978 tiue, (2) it shall come into force on such date as the central government may by notification in the official gazette, appoint, commenef ment and applicatkln (3) it applies in the first instance to the metropolitan city of calcutta; and the central government may, by notification in the official gazette, 10 declare that this act shall also apply to such other metropolitan city and with effect from such date as may be specified in that notification and thereupon the prqvisions of this act shall apply to that city accordingly 2 (1) in this act, unless the context otherwise requires,-definition!' (a) "advisory board" m~ans the advisory board constituted is under section 4; (b) "arbitrator" means the arbitrator appointed under section 16; (c) "building" means a house, outhouse, stable, latrine, urjnal, shed, hut or wall or any other structure or erection, whether of masonry: bricks, wood, mud, metal or any other material or any part 20 of a buiiding, but does not include a plant or machinery installed in a building or any part thereof or any portable shelter; (d) "commissioner" means a commissioner of metro railway appointed under sectio!1 27; (e) "competent authority" means any person or authority autho- 5 rised by the central government, by notlflcation in the official gazette, to perform the functions of the competent authority under this aet for such area as may be specified in the dotificatlod; (f) "development" with its grammatical variations means the carrying oui of building, engineering, mining or other operations in, 10 on, over or under land 01' the making of any material change in any building or land or planting of any tree on land and includes redevelopment; (g) "lana" includes any right or interest in land; (h) "metro alignment", in relation to any metropolitan city 15 means such alignment of the metro railway as is specified in the schedule under that city and includes the metro railway; (i) "metro railway" means a metro railway or any portion thereof for the public carriage of passengers, animals or goods and includes,-20 (a) all land within the boundary marks indicating the limits of the land appurtenant to a metro railway, (b) all lines of rails, sidings, yards or branches worked over for the purposes of, or in connection with, a metro railway, (c) all stations, offices, ventilation shafts and ducts, ware- 25 houses, workshops, manufactories, fixed plants and machineries, iiheds, depots and other works constructed for the purpose of, or in connection with, a metro railway; (j) "metro railway adminiiitration", in relation to any metro railway, means the general manager of that metro railway; 30 (k) "metropolitan city" means the metropolitan city of bombay, calcutta, delhi or madras; bombay aet iii ot 1888 (1) "metropolitan city of bombay" means the area covered by greater bombay as defined in the bombay municipal corporation act, 1888; 35 west ben'gal act xiv ot 1965 (m) ''metropolitan city of calcutta" means the area described under the heading "1 calcutta metropolitan district" in the schedwe to the calcutta metropolitan planning area (use and development of land) control act, 1965; (n) "metropolitan city of delhi" means the entire area ·of the 40 union territory of delhi; (0) "metropolitan city of madras" means the area covered by the city of madras as defined in the madras city munic1pal act, 1919; madras act iv ot 1919 (p) "prescribed" means prescribed by rules made under this act; 45 (q) ''rolling stock" includes locomotives, engines, carriag,s (whe-1berpowered or not), wagons, trollies and vehicles of all kinds moving or intended to move on rails; (r) hto erect", in relation to any building, inciud~ (i) aay material alteration or enlargement of sueh buildtng, (ii~ conversion, by structural alteration, into a place for human "habitation of such building not originally constructed for human 5 }jabiiation, (iii) oonversion into more than one plaoe for human habitation of such building originally constructed as one such place, (iv) conversion of two or more plaqes of human habitation in such building into a grea~r humber of such places, to (v) such alteration of such building as would alter the drainage or sanitary arrangements therein or would materially affect its security, and (vi) the addition of any rooms in such building (2) all other words and expressions used herein and not defined but t of 1890 is djifined in the indian railways act, 1890, shall have the meanings, respectively, assigned to them in that act chapter tl metro railway administrationgeneral manager so tim ceatral govemmentmay, for tltepurposes of tidb act, appoint 20 a general manager for such metro rall way 4 (1) the central government may c:onstitute an advisory board for every metro railway for the purpose of assisting or advising that government on-constitution of advisory bouc (a) the rormulation and co-ordination of plans for the developa, ment of metro railway and its expansion; (b) the financing and execution of any project for the construction of the metro railway; (c) such other matters as may be referred to it for carrying out the purposes of this act and in particular for the purpose of ena1lr-30 lng that the functions of the metro railway administration are exercised with due regard to the circumstances or conditions prevailing in, and requirements of, the metropolitan city (2) the advisory board shall consist of such number of members (being officers of the government) not exceeding nine as may be appoint-3s ed to it by the central government (3) the central government shall appoint one of the members of the advisory board as its chairman (4) the central government shall publish in the official gazette the names of all the members of the advisory board and the chairman 40 thereof (5) the advisory board shall meet at such times and places and shall observe such procedure in regard to the transaction of its business as may be prescribed (6) the members of the advisory board shall hold office for such term 4s as may be prescribed c6dun1ttees 5 (1) the advisory board may constitute as many committees as it deems necessary consisting wholly of members of such board or whollj of other persons or partly of members of the board and partly of other persons for such purposes as it may think fit (2) every committee constituted under sub-section (1) shan meet at ~ smch times and places and shall observe such procedure in regard to the transaction of its business as may be prescribed (3) there shall be paid to the members of the committee wko are ndt members of the advisory board, such fees and allowances for attendance at the meetinp of the committee and such travellinl allowances as' ma, io be prescribed chapter iii acqtjismonpower to acquire land, etc s where it appears to a metro railway administration that for tbt! construction of any metro railway or any other work connected there- 1$ with-(a) any l~nd, building, street, road or ~ge, or (b) any right of user, or any right in the nature of easement, therein, is required for such construction or work, it shall apply to the central 20 government in such form as may be prellcribfoo for acquiring such land, building, street, road or passage or such right of user or easement publication ot notlfication for acquisition 7 (1) on receipt of an application under section 6, the central government, after being satisfied that the requirement mentioned therein is for a public purpuse, may, by notification in the official gazette, declare 2, its intention to acquire the land, building, street, road or passage, or the right of user, or the right in the nature of easement, therein referred to in the application (2) every notification under sub-~tion (1) shall give a brief description of the land, building, street, road or passage 30 (3) the competent authority shall cause the substance of the notifi-(~ation to b~ published in such places and in such manner as may be prescribed - power to enter for survey, etc 8 on the issue of a notification under sub-section (1) of section 7, it shall be lawful for the metro railway administrationot any officer or 35 other employee of the metro railway-(a) to enter upon and survey and 'take level of the land, buildtng, street, road or passage specified in the notification; (b) to dig or oore into the 'sub-soil; (c) to set out the intended work; 40 (d) to mark such levels, boundaries or lines by placing marks and cutting trenches; ,() 'to do all other acts necessary to ascertain whether, ute mem railway can be laid qpon or under the land, building, street, road of passage, as the case may be: provided that while exercising any power unde;-this section the s metro railway administration or such officer or other employee shall cause as little damage or injury as possible to 9uch land, building, street, road or passage, as the case may be hearin of objeoo tion •• (1) any person interested in the land, building, street, road or passage may, within twenty-one days from ,the date of publication of the 10 notification under sub-section (1) of section 7 object to the construction of the metro railway or any other work connec~e:l therewith upon or under the land, building, street, road or passage, as the case may be (2) every objection under sub-section (1) shall be made to the competent authority in writing and shall set out the gronnds 'thereof and the 15 competent authority shall give ,~he objector an opportunity of being heard, either in person or by a legal practitioner, and may, after hearing aj lsuch objections and after making such further enquiry, if any, as the competent authority thinks 'necessary, by order, either allow or disallow the objections declaration of acquisitiod 25 of 1961 20 e:rplanotion-for the purposes of this sub-section "legal practitioner" has the same meaning as in clause ·(i) of sub-sectior (1) of section 2 of the advocates act, 1961 (3) any order made by the competent authority under sub-section (2) shall be final 25 10 (1) where no objection under sub-section (1) of section 9 has been made to th~ competent authority within the period specified therein or where the com~tcnt au'thority has disallowed the objection under sub-section (2) of that section, the competent authority shall, as soon as may be, submit a (report accordingly to the central government and on 30 receipt of such report, the centr;}l governmen~ shall declare, by notification in the official gazette, that the land, building, street, road or passage, or the right of user, or the right in the nature of easement, therein for laying the metro railway should be acquired (2) on the publication of the declaration under sub-section (1), the 3s land, building, street, road or passage, or the right of user, or the right in the nature of easement, therein shall vest absolutely in the central government free from all encumbrances (3) where in respect of any land, building, street, road or passage, a notification has been published undersub-seo~ion (1) of section 7 either 4') for its acquisition or for the acquisition of the right of user, or any right in the nature of easement, therein, but no declaration under this section has been published within a period of one year from the date of publication of that nl)tific3ltion, the '!;aid notification shall cease to have any effect 4s (4) a declaration made by the central government under sub-section (1) shall not be called in question in any court or by any other authority 11 (1) subject to the prov'isions of section 14, where nnv land, building, street, road or passage has vested under sub-section (2) of section so 10, the competent authority may by notice in writing direct the owner as well as any other person who may be in possession of such land, building, street, road or passage to surrender or deliver possession thereof to power to take possession ot acquired lane!, etc the competent authority or any person duly authorised by it in: this tjehalf within sixty days of the service of the notice (2) if any person refuses or fails to comply with any direction made under sub-section (h, the competent authority shall apply,-(4) in the case of any land, building, street, road or pusage s situated in any area falling within the presidency-town of bombay, calcutta or madras, to the commissioner of police; (b) in the case of any land, building, street, road or passap situated in any area other than the area referred to in clause (4), to the executive magistrate, 10 and such commissioner or magistrate, as the case may be, shall en10ree the surrender of the land, building, street, road or passage to the colnpetent authority or to the person duly authorised by it 12 where the right of user in, or any right in the nature of easement on, any land, building, street, road or passage has vested in the central is government under section 10 it shall be lawful for the metro railway administration or any officer or other employee of the central government to enter and do any other act necessary upon the land building, street, road or passage for carrying out the construction of the metro railway or any other work connected therewith 30 luiht to enter into the land where riiht of user, etc, is vested in the central government 13 (1) where any land, building, street, road or passage is acquired under this act, there shall be paid an amount which shall be determined by the competent authority detennination uf amount payable for acquisition (2) where the right of user in, or any right in the nature of an easement on, any land, building, street, road or passage is acquired under 25 this act, there shall be paid an amount to the owner and any other person whose right of enjoyment in that land, building, street, road or passage has been affected in any manner whatsoever by reason of such acquisition an amount calculated at ten per cent of the amount determined under sub-section (1) for that land, building, street, road or 30 passage , (3) if the amount determined by the competent authority under subsection (1) or sub-section (2) is not acceptable to either of the parties the amount shall, on an application by either of the parties, to the arbitrator, be determined by the 8jrbitrator· 3s (4) the competent authority or the arbitrator while determinin~ the amount under sub-section (1) or sub-section (3), as the case may be, shall take into consideration-(4) the market value of the land, building, street, road or passage on the date of publication of the notification under sectton 7; 40 (b) the damage, if any, sustained by the person interested at the time of taking possession of the land, by reason of the severin, of wch land from other land; (c) the damage, if any, sustained by the person interested at the time of taking possession of the land, building, street, road or passage by reason of the acquisition injuriously affecting his other immovable property in any other manner, or his earnings; 5 (d) if, in consequence of the acquisition of the land, building, street, road or passage, the person interested is compelled to change his residence or place of business, the reasonable expenses, if any, incidental to such change 14 (1) the amount determined by the competent authority under deposit and payment ot amount, 10 section la shall be deposited by the central government in such manner 8s may be prescribed with the competent authority before taking possession of the land, building, street, road or passage (2) as soon as may be' after the amount has been deposited under sub-section (1), the competent authority shall on behalf of the central is government pay the amount to the person or persons entitled thereto (3) where several persons claim to be interested in the amount deposited under sub-section (1), the competent authority shall determine the persons who in its opinion are entitled to receive' the amount payable to each of them (4) if any dispute arises as to the apportionment of the amount or 20 any part thereof or to any person to whom the same or any part thereof is payable, the competent authority shall refer the dispute to the decision of the principal civil co01rt of original jurisdiction within the limits of whose jurisdiction the land, building, street, road or passage is situated (5) where the amount determined under section 13 by the arbitrator is in excess of the amount determined by the competent authority, the arbitrator may award interest at six per cent per annum on such excess amount from the date of taking possession under section 11 till the date of the- actual deposit thereof 30 (6) where the' amount determined by the arbitrator is in exen of the amount determined by the competent authority, the excess amount together with interest, if any, awarded under sub-section (5) shall be deposited by the central government in sucb m8nner as may be prescribed with the competent authority and the provisions of !'iubeetions 35 (2) to (4) shall apply to such deposit 15 the competent authority shall have, for the purposes of this act, all the powers of a civil court while trying a suit under the code of - of 1908 civil procedure, 1908, in respect (f the following matters, namely:-competent authority to have certain powers of civil court (a) summoning and enforcing the attendance of any person and 40 examining him on oath; (b) requiring ,he discoverv and production of any document; (c) reception 1i t p~c1edce on aftic \vits; (d) requisitioning any public rec,rd from any court or offtce; 4~ (e) issuing cod1lllission for examin tion of witnessee t\rhitrator 18 • (1) for every metro railway the central government shall, for the purposes of this act, appoint as arbitrator a person who is, or has been, or is qualified for appointment as, a judge of a high court (2) the arbitrator may, if he thinks it expedient so to do, call in his aid one or more assessors and hear the references wholly or par-s tially with the aid of such assessors (1) subject to the provisions of this section the provisi()ns of the arbitration act, 1940, shall apply to every arbitration under this act 10 of 1940 1'7 nothing in the land acquisition act, 1894, shall apply to an acquisition under this act 10 chapter ivland acqu19tion act 1 of 1694 not' to apply construction of works18 subject to the control of the central government, the metro railway administra!ion shall, for thc' purpose of constructing any metro railway or any other work connected therewith,-is functions of metro railway administra-uoa (a) make or construrt in, upon, across, under or over any lands, buildings, streets, roads, railwavf or tramways or any rivers, canals, brooks, streams or other waters or any drains, water-pipes, gas- pipes, electric iinc's or telegraph lincs, such temporary or permanent inc;lined plancs, arches, tunnels, culverts, ildlbankmcnts, aqueducts, 20 bridges, ways or passages, as thc mctro railway administration, thinks proper; (b) alter the course of any rivers, canals, brooks, streams or water-courses for the purposc of constructing tunnels, passages or other works over or und?r them and divert or alter as well tem- 2s porarily as pennanenlly, the' course of any rivers, canals, brooks, streams or water-courses or any drains, water-pipes, gas-pipes, electric lines or telegraph lines or raise or sink the level thereof ill order the more conveniently to carry them over or undcr, as the metro railway administration thinks propet'; 30 (c) make drains or conduits into, through or under, any lands adjoining the ,metro railway for the purpose of convcying water from or to the mctro railway; ( d) erect or construct such houses, warehouses, oftlces and other buildings and such yards, stations, engineos, machinery, appa- 3s ratus and other words and conveniences, as the metro railway admini tration thinks proper; (e) alter, repair or discontinue such buildings, works and convenienct's a a(ore aid or any of them, and substitute othe s in their stead; " (f) draw make or conduct such maps, plans, surveys or tests, as the metro railway administration thinks proper; (g) do all other acts necessary for making, malntalnlnt, altering or repalrlng and using the metro railway 19 (1) the metro railway administration shall, for the purpose of eoll8tructing any metro railway or any other work connected therewith, have power-powers ,f metro railway administration (a) to enter into contl'aets and leases and to execute all matru-5 menta necessary therefor; (b) to make such number of rall tracks as the central government may think necessary upon, under, along or across any land, cual, river, street or road on or in the metro alignment and all other works and conveniences in connection therewith; 10 15 (c) to open or divert, as the case may be, any street, toad, cable, trench, drain (including a sewer), channel, ditch, culvert or any other device (whether for carrying of sullage, sewage, oftensive matter, polluted water, trade emuent, r,ain water, sub-soil water or any other object), electric or gas supply line or tele-communication line, or telegraph installation, over, across or under any land, buud-in" street, road, railway or tramway; (d) to burrow tunnels; (e) to lay down signalling and other communication faculties, electric sub-stations, supply liues and other works; 20 (1) to regulate drilling' of tubewells or sinking of wells, public or private, in the proximate vicinity of the metro alignment; (g) to do all other things necessary or expedient for the exercise of any of the aforesaid powers (2) while exercising auy powers under sub-section (1), the metro 25 railway administration shall take such precautionary measures as are necessary, shah do as lathe damage as possible wld shall be liable only' for the damage or cost actuauy suffered or incurred by any person as a result of the exercise of such powers development over metroauanment 20 (1) any person who proposes to develop any land or building 30 along or on the metro alignment shall, before commencing such development and without in any way limiting his obligation under any other act to obtain any approval or consent, submit to the metro railway administration details of the proposed development and shall comply with any conditions imposed by the metro railway administration in 35 respect thereof (2) the metro railway administration shall, while imposing any condition under sub-section (1), have regard to-(4) the safety of the metro railway; (b) such other matters as may be p~escribed 21 (1) if the central government is of opinion that it is necessary or 40 expedient so to do for wlcilitating the construction of any metro railway or for ensuring the safety of any metro railway, it may, by notiftcation in the o8lciaj gazette,~ power to prohibit or regulate construc_ tion of buildings and excavation (a) direct that no building or any such development as may be pecified in the notification shall be constructed or made above the metro alignment or on any land within such distance, not exceeding ten metres on either side of the metro alignment, as may be specified in the notification and where there is any building on such land also direct the ownel' of, or the person having control over, such building to demolish such building or _ to make such additions or alterations to s such building as may be specified in the notification or to desist from making any such development and within such period as may be specified in the notification; (b) direct temporary evacuation of all persons together with any movable property or animal that may be in the custody, control or 10 posseuion of such persons from &oy building situated above the metro ali,ddlent or in any area within a distance not exceeding twenty metres on either side of such alignment and within such period as may be specified in the notification: provided that before' issuing any notification under this clause, is the central government shall provide every such person temporarily with alternative accommodation, which in its opinion is suitable, free of cost, or an amount, which in its opinion is sufficient, to procure a temporary alternative accommodation (2) where any property is needed or likely to' be needed for providing 20 any alternative accommodation under the proviso to clause (b) of subsection (1), such prop~rty shall be deemed to be needed for a public purpose under section 3 of the requisitioning and acquisition of immovable property act, 1952, and the competent authority under that act shall 30ol11l1' ret{uisition the property in accordance with the provisions of that act and 25 such provisions shall, in relation to such requisition, apply accordingly (3) in specifying the distance under clause (a) of sub-section (1), the central government shall have regard 10-(a) the nature and the requirement of the metro railway; (b) the safety of the building; 30 (c) such other matters as may be prescribed (4) where any notification has been issued under sub-section (1) directing the owner or the person having control over any building to demolish such building or to make additions or alterations to such building or to desist from making any development specified in such notification, 3s a copy of the notification containing such direction shall be served on the owner of, or the person having control over, such building, as the case may be,-(i) by delivering or tendering it t-o such owner or person; or (ii) if it cannot be delivered or tendered, by delivering or tender- 41) ing it to the agent of such owner or person or any adult male medj,ber of the family of such owner or person or by affixing a copy thereof ad the outer door or on some conspicuous part of the premises in which such owner or person is known to have last resided or carried on business or personally worked for gain; or failing service by these 45 means; (iii) by pg81 (5) every person shall be bound to comply with any direction conlaided in any notification issued under sub-section (1) 22 (1) if in consequence of any direction contained in any notification issued under sub-section (1) of section 2l any person sustains any loss or 5 __ e, such person shan be paid an amount which shall be determiued by the competent authority in the first instance payment of amount for prohibition ot construction etc (2) if the amount determined by the competent authority is not acceptable to either of the parties, the amount shall, on an application by either of the partiel to the arbitrator, be determined by the arbitrator 10 (3) the competent authority or the arbitrator, while determining the amount under sub-section (1) or sub-section (2), as the case may be, shall take ibto consideration-(i) tbe loss er damage sustained by such person in his earnings; is (ii) the diminution, if any, of the market value of tbe land or buildin, immediately after the date of publication of such notification; 20 (iii) where in pursuance of any direction any building has been demolished or any additions or alterations to such building have been made or any development has been desisted by such person, the damage sustained by him in consequence of such demolition or the making of such additions or alterations or the desisting from makin& such development and the expenses incurred by such person for such demolition or additions or alterations: 2s provided that the expenses incurred for such demolition or additions or alterations shall not be taken into consideration if such demolition or additions or alterations has or have been done by the metro railway administration under sub-section (2) of section 36; (iv) if any such person is compelled to change his residence or place of business the reasonable expenses, if any, that may have to be incurred by him incidental to such change 23 (1) if the metro railway administration is of opinion that it is necessary or expedient so to do for facilitating the coditruetion of any metro railway or for ensuring the safety of any metro railway, it may, underpin or otherwise strengthen any building within such radius not exceeding fifty metres from the metro alignment power to underpin building or otherwise ,tren gthen it 3s (2) the metro railway administration shall give to the owner ~r occupier of such building at least ten days notice in writing before undertaking the work of underpinning or otherwise strengthening the buuding: provided that where the metro railway administration is satisfied that 40 an emergency exists, no such notice shall be necessary (3) where tbe underpinning or strengthening was executed in connection with-(a) the carrying out of the works upon the land where any building is situated, or (b) the construction or operation of any metro railway, t~e metro railway administration may, at any time after the underpinnmg or strengt~ening of such building is completed and before the expirabon of a period of twelve months,-(i) in a case referred to in clause (a), from the completion oil 5 such works; and (ii) in a case referred to in clause (b), from the date on which traffic was opened in the metro railway, enter upon and survey such building and do such further underpinning or strengthening thereon as it may deem necessary 10 power to enter etc 24 (1) with a view to making survey, or to ascertaining the nature or condition, of any land or building for the purpose of construction of any metro railway or any other work connected therewith, the metro railway administratio!1 or any person authorised by that administration mny, at any reasunable hour in the day time and after giving reasonable 15 notice to the owner or occupier of such land or building, enter upon or mto such land or building in, along, over or near the metro alignment to-(a) inspect the same; (b) make measurements and drawings and take photographs 20 thereof and such other suitable measures as may be necessary to explore and check up, by digging trial pits or otherwise, the foundation of any building in !1je vicinity of the metro alignment; (c) take such other measures as the said administration deemll necessary and proper 25 (2) without prejudice to the powers conferred on it under section 19, the metro railway administration may, by writing, request any person or body of persons controlling any sewer, storm water drain, pipe, wire or cable to carry out at the expense of the metro railway administration any alterations thereto which that administration is authorised or may 30 be required to carry out to meet any particular situation for carrying out the purposes of this act (3) if any difterence or dispute arises between the metro railway administration and the person or body of persons referred to in sl,ib-section (2) in relation to any such alterations or the cost thereof, sucb 35 difterence or dispute shall be determined by the central government in consultation (wherever necessary) witb the state government and tbe decision of the central government in this regard shall not be- called in question in any court 25 (1) where the metro railway administration exercises any power 40 conferred on it by or undet this act and in consequence thereof any damage, loss or injury is sustained by any person interested in any land, bullding, street, road or passage, the metro railway administration shall be limbic to pay to such person for such damage, loss or injury luch amount as may be determined by the competent authority 45 amount payable for damage, loss or inlul'1· (2) if the amount determined by the competent authority under sub-metion (1) is not acceptable to either of the parties, the amount payable "all, on application by either of the parties to the arbitrator, be detel'-ldiued by the arbitrator (3) the competent authority or the- arbitrator while determining the amount under sub-section (1) or sub-seetion (2), as the case may be, shall 5 have due regard to the damage, los~ or injury sustained by any person interested in the land, building, street, road or passage by reason of-(i) the remcval of trees or standing crops, if any; (ii) the temporary severance of the land, buudlng, street, road or passage; 10 (iii) any injury to any other property whether movable or immovable right to claim for damages 26 no claim in respect of any damage, loss or injury alleged to have been caused as a consequence of construction of any metro railway or any other work connected therewith uncler this act shall lie against the is metro railway administration unless such claim is made within a period of twelve months from the date of completion of the construction of such metro railway or other work in the area in which such damage, loss or injury is caused chapter v inspection of metro railway20 27 (1) the central government may appoint as many persons as it thinks fit by name or by virtue of their office to be commi~sioners of metro railway (2) every commissioner shali-appointment and duties of commissioner 25 (a) inspect the metro railway wfth a view to determining whether it is fit to be opened for public carriage of passengers and report thereon to the central government; (b) make such periodical or other inspections of any metro railway or of any rolling stock used thereon a~ the central government may direct; 30 (c) perform such other duties as may be imposed on him by or under this act· or any other enactment for the time being in fol'ce relating to railways or required by the central government 28 subject to the control of the central government everycommis-powers sioner shall have the powerof com- 35 mis-(a) to enter upon and inspect any metro rahway or any rolling sioners stock used thereon; (b) to make any inquiry or to take any measurement as he thinks fit for the performance of his duties under this act; (c) by an order in writing under his hand and official seal addressed to any metro railway administration, to require the attendance before him of any officer or other employee of the metro railway and to require answers or returns, to such inquiries as he thinks fit to make, frotn such officer or other employee or from the said administration j 4s (d) to require the production of any book or other doeummts belonging to, or in the possession or control of, any metro railway administration which it appears to him to be necessary to inspect for the performance of his duties by or under this act 28 every metro railway administration shall aftord to every conuni8- 5 sioner all reasonable facilities for performing the duties or exercising the powers imposed or conferred upon him by or under this act chapter vi!'acuities to be afforded to commissioner miscellaneous30 every metro railway administration may, with the previous appro- 10 val of the central government, sell or otherwise dispose of any, land vested in the central government under the provisions of this act when such land is no lcnger requi,red for the purposes of the metro railway surplus land to be sold or otherwise disposed of notice of accidents and enquiries 31 (1) if any acciden~ occurs during the construction of any metro railway or at any stage subsequent thereto as a consequence of such is construction and the accident results in, or is likely to have resulted in, loss of human being or animail or damage to any property, it shall be the duty of 'the meo~ro railway administration to give notice to the central gov~rnment of the occurrence of any such loss or damage in such form and withjn such time as may be prescrihed 20 (2) on receipt of a notice undet sub-section (1), the central government may, if it thinks fit, appoint a commission to enquire into the accident and report a!l to--(a) the cause of such accident; (b) the manner in which and the extent to which the l'rovhlons 25 of this act or any other act for the time being in force in 10 far as those provhions regulate and govern the safety of any person, animal or property, have been complied with (3) the commission appointed under sub-section (2), while holding an enquiry, shall have all the po~rs of a civil court wh11e trying a suit 30 under the code of civil procedure, 1900, in respect of the following mat-5 of 19011 ters, namely:-(a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery or' production of any document: 3s (c) reception of evidence on afftdavits; (d) requisi'~ioning any public record from any court or office; (e) issuing ('ommission for examination of witnesses 32 (1) the central government may, by notificaiion in the official gazette,-power to alter the entries in the schedule (0) add to the schedule the metro augnment in respect of a metropolitan city to which this act is made applicable under subsection (3) of section 1 (b) alter any metro alignment specifted in the schedule if it fa of opinion that such alteration is neca;sary for the construction and maintenan~ of !the metro railway to which such alignment relates (2) every notifi'cation issued under sub-section (1) shall, as soon as s may be after it is issued, be laid before each house of parliament prohibi tion of obstruction 33 no person shall, without any reasonable cause or excuse, obstruct any person with whom the metro railway administration has entered tnto a contract, in the performance or execution by such person of such contract local author!-ties to as-sist 10 34 every local authority shalll render such help and assistance and furnish such information to the metro railway administration as that administration may require for discharging its functions and shall make available to :the said administration for inspection and examination such records, maps, plans and other oocumen'ts as may be necessary for the is discharge of such functions 35 no pierson shall remove any marks placed or fill up any trench cut prohibifor the purpose of marking levels, boundaries or lines by the metro railtion of way administration removal ot marks 36 (1) if any person wilfully fails to comply with any direction contained in any notification issued under section 21, he shall be punished with 20 imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both penalty for failure to comply with' directjonl issued under section 21 (2) without prejudice to the provisions of sub-section (1), if any person fails to demolish any building or make additions or alterations 2s thereto in pursuance of any direction contained in any notification issued under section 21 within the period specified in the notification, then, subject to such rules as the central government may make in this behalf, it shall be competent for any officer authorised by the metro ll'&i1way administration in this behalf to demolish such building or make necessary 30 additions or alterations thereto 37 whoever contravenes any provision of this act or of any rule made thereunder shall, if no other penalty is provided for such contravention elsewhere in this act or the rules, be punishable with imprisonment for a term which may extend to three months, or with fine which 3s may extend to five hundred rupees, or with both general provision for punishment ot offences oftencea by co~paniese 3& (1) where an offence under this act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be 40 guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due 4s diligence to prevent the commission of such ofte!nce (2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that the offence has been committed wtth the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, s i18c:f8tary or other officer shall be deemed to be guilty of that offence and u be liable 1:b be proceeded aaainst and punished accordingly ' ezp14nation-for the purposes of this section,-(a) "company" means any body corporate and includes a firm or 10 other association of individuals; and (b) codirector", in relation to a firm, means a partner in the firm bar of jurisdiction • no suit or application for injunction shall lie in any court against the centrai government or the metro railway administration or any officer or other employee of that government or the metro railway or any person working for or on behalf, of the metro railway administra- 15 uon, in respect of any work done or purported to have been done or intended to be done by it or the said admintstration or such officer or other employee or such person in connection with the construction of any metro railway or any other work connected therewith 40 the provisions of this act or any rule made or any notification 20 issued thereunder shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this act or in any instrument having effect by virtue of any enactment other than tms act effect of act and rule, etc •• id-conaiatent with other enact-menu protectionot action taken in good faith g (1) no suit, prosecution or other legal proceeding shall lie against the central government, the metro railway administration or any officer 25 or other employee of that government or the metro railway for anything which is in good faith done or intended to be done under this act (2) no suit, prosecution or other legal proceeding shall lie against the central government or the metro railway administration or any officer or other employee of that government or the metro railway for 30 any damage caused or likely to be caused by anything which is in good faith done or intended to be done under this act g if any difficulty arises in giving effect to the provisions of this act, the central government may by order, do anything not inconsistent with such provisions which appears to it to be necessary or expedient for 35 ~he pufpose of removing the diftlculty: provided that no such order shall, in relation to any metropolitan city be made after the expiry of a period of two years from the date on which this act applies or is made applicable to such metropolitan city under sub-section (3) of section 1 -,a$av-e as otherwise provided in this act, the provisions ot this act li~be in addition to, and not in derogation of, the indian,~w~ys"t~~ i} of 1890 application-of the in· dian railways act, 1890 44 (1) the central government may, by notification in the ofilcial s gazette, make rules to carry out the pur poses of this act power to make rules (2) in particular and without prejudice to the generality of the roregoing power, such rules may provide for the following matteril namely:-10 (a) the times and places at which the advisory board shall meet and the procedure in regard to transaction of busine9s by the advisory board under sub-section (5) of section 4; (b) the term of oftice of the members of the advisory board under sub-section (6) of section 4; is (c) the times and places at which the committees shall meet and the procedure in regard to transaction of business by the committees under sub-section (2) of section 5; (d) the payment of fees, allowances and travelling allowances to the members of the committee under sub-section (3) of section 5; (e) the form in which an application for acquisition shall be made under section 6; 20 (f) the places at which and the manner in which the substance of the notification shall be published under sub-section (3) of sectl0 7; '~,~ (g) the manner in which the amount shall be deposited with 25 the competent authority under sub-sections (1) and (6) of section 14; (h) the matters to be specified under clause ('b) of sub-section (2) of section 20; (i) the matters to be specified under clause (c) of sub-section (3) of section 21; 30 (j) the form in which and the time within which a notice shall be given under sub-section (1) of section 31; (k) any other matter which is required to be or may be prescribed (3) every rule made under this section shall be laid, as soon as may 3s be after it is made, before each house of parliament while it is in sess~on fora total period of thirty days which may ~ comprised in ode session or m ~wo or more successive ses'sions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or 40 both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modifica_tion or annulment shall , be without prejudice to the validity of anything previously done under - that rule vtnj 45 notwithstanding anythi11g contained in this act aby prdceed1n;, for the acquisition of any land, under the land acquisition act, 1894 f~ the purpose of any metro railway, pending immediately before the commencement of this act before any court or other authority shall be continued and be disposed of under that act a's if this act had not come into s force - the schedule[see section 2(h) and sub-section (1) of section 32] metropolitan city of calc1rrra to meet the inadequacie,s of the existing surface transport system and me ever increasing demand of urban commuter traffic in calcutta, the idea of introducing the mass rapid transit system, popularly known as , metro railway, has been considered to be, the only solution, and, accordingly, the constt'uction work has been started the methods of construction of an underground metro railway are by cut and cover 01' by burrowing tunnels the metro alignment will pass mainly undejl" public roads although, in some portion, the alignment will pass under private properties stations and other ancillary works connected with the construction of the metro railway will be located in public streets or in road side private premises the epc:ecution of the project in the affected zones necessarily entails road diversions, closure of all vehicular and pede,;trian traffic, and diversion and relocation in a planned manner of va,rious public utility servic,'; maintained by sundry authorities build;ng and rebuilding operations in the proximate vicinity of a metro railway are also required to be regulated so that such activi~ do not jeopardise or endanger the metro railway, tllnnels, alignments and other allied installations further more, in constructing th~ metro railway, whether by tunnelling or by the cut and cover method, it may" be that a certain amount of ground settlemeat occurs requiring, in particular cases, underpinning or strengthening of cer~ain old and dilapidated buildings or, in extreme cases, compulsory evacuation of people from the affected buildings for a temporary period under section 7 of the indian railways act, 1890, no railway construction is permissibl~ in case of immoveable property not belonging to the railway administration unless the same is acquired under the law for the time being in force for acquisition of land although land can be acquit-ed outright for construction of the metro railway and other incidental works under the land acquisition act, 1894, thq procedure for such acquisition is long-drawn and costly since the metro alignment will pass mainly under public land and at places under private properties, acquisitien of mere right of user in the land, building, street, road or passage would mostly be: sufficient for the purpose of construction of the metro railway or other works connected therewith without acqui!'ing greater interest in such land, building, etc further, from the initiation of the land acquisition proceedings right up to their culmination by taking of possession, the whole proc~s involves a time consuming and long-drawn procedure which does not seem to afford or ensure quick completion of acquisition the present bill confers necessary enabling powers on th~ central government for carrying out the aforesaid purposes the bill provides a speedy and adequate proc~ure for the acquisition of lands, buildings, streets, roads or passage or the right of user in, or the right in the nature of easement on, such building, land, etc, by the central governm£!l1t to the exclusion of the land acquisition act, 1894; adequate provision has been made for the consideration of any objec-tion that may be made!! by any person interested in the land, buildin& road, street, etc, and for payment of an amount for the aforesaid acquisition the other main features of the bill are-(i) appointment of a commissioner of metro railway for the purpose of the inapey::tion of the metro railway and for such 'othe!' ·dlltlel and powers as may be imposed or conferred \lponhim; (ii) constitution of advisory boards for aiding and advising the ceptral government in the matter of f9rmulation and co-ordination of plans in the development of metro railway; (iii) appointment of compe,tent authorities or arbitrators for settling disputes as may be referred to such authorities or arbitraton under the provisions of the bill the proposed bill seeks to achieve the above objects new delln; madhu dandavate the 18th april, 1978 clause 2(1) (e) of the bill empowers the central government to au~ rise any person or authority to perform the functions of competent authority under the bill this will involve an expenditure on the pay and auowances of the' competent authority the expenditure in tlt coaneotion is likely to be of the order of rs 40,000 per annum clause 3 of the bill requires the central government to appoint a general manager for every metro railway this will involve an expenditure on the pay and allowances of the general manager a metro railway has been sanctioned at present only for calcutta and a gen~ral manager is already in position the expenditure in this connection is likely to be of the or-der of rs 45,000 per annum (at the maximum of the scale) clause 4 of the bill requires the central government to constitute an advisory board for every metro railway as the members of the advisory board will be officers of the government no exj)enditure on this account is anticipated however, under clause 5 of the bill the advtbtll'y board may constitute committees and in terms of clause 5 (3) the members of the committee who are not members of the advieory board are e-t1titled to fees, daily and travellin'g allowances for attendance at the meetings such penditure is likely to be of the order of rs 50,000 pel' , , annum clause 14 of the bill provides for the amount determined by the coll1-petent authority under clause 13 in the event o,f acquisition of land, etc, being deposited by the central government with the competent authority sub-clauses (5) and (6) of this clause also provide for award and payment of interest on any excess amount that may be determined by the compettmt authority over and above the amount determined by the arbitrator as the central government's liability will depend upon the land, ek, acqufred, it is not possible to give a precise estimate of the amount involved in such acq\lisition clause 16(1) of the bill provides for appointment of arbitrator the appointment of arbitrator will involve an expenditure on the pay and allowances of th~ incumbent such expenditure is likely to be of the ot'der of rs 80,000 per annum clause 18 of the sill lists the ~unction (if the metro railway administration !illis incllllcies besides c~nstrqction of the metro railway all other appupmant wor-ks like diversion of drains, water-pipes, gas-pipes, etc, ~r:uqtion of houses, atrctsll, etc this will involve expenditure to the government it 1& not poss~ble to give a precise estimate of the amount that may be involved in such c(lllstructiqn it may ~ however, added 'that the metro l'8ilwav alraa<ty sanctioned for calcutta is estimated to 'ior- -';"" · l,1ause 19 of the bill ~ea1s with the powers of the metro rauway administratlon the exerclse, of such powers will involve expenditure to the government a precise estimate of the extent of expenditure involves in the exercise of such powers cannot be made out as mentioned elsewhere the metro rahway construction for "calcutta is estimated to cost rb 250 crores clause 21 (1) (b) provides for a directive being issued for temporary evacuationftom any building situated above the metro alignment in that event it is necessary far the metro railway administration to provide temporary alternative accommodation or pay an amount sufficient to pro-cure a temporary alternative accommr:dation proviaion of temporary alternative accommodation or the payment in lieu thereof will involve an expenditure, a precire estimate of which cannot be given at this stage '" 'r clause 22 of the bill provides for the payment of an amount for the prohibition or the regulation of construction of buildings and excavations within a specified distance of the metro railway this clause also provides for the matter being tak~n up to the arhitrator if the amount determined by the compt'ltent authority is not acceptahle to either of the parties the amount involved will depend upon the prohibition or regulation notified for the purpose it is not possible to give a precise estimate oftha amount that may be!) involved in making such payments clause 23(1) of the bill provides for underpinning or otherwise ~~rengthening any building within a 50 metre radius of the metro alignment for facilitating the constniction of any metro railway or for ensurfng the safety of metro railway such underpinning anod/or strengthening will involve an expenditure, a precise estimate of which cannot be given clause 24 (2) confers power on the metro rahway administration to request while carrying out the purposes of this bill nny p('rbon to carry out alterations to any sewer, storm~water drain pipe wire or cahle at the cost of the metro railway administration clause 24 (3) provid~ for the settlement of any difference or dispute about the alterations oil" the cort thereof it is not possible to give the precise estimate of the amount thl'lt may be involved in so bearing the cost (\,f any alteration under clause 24 (2) or as may be decided by the central government under clause 24(3~ clause 25 of the bfll provides for the paymentof an amount,for ,fi,ny dllmage loss or inj1l'l'y sustained by anv person interested in any land or building as a result (\f the metro rri1wav administration enterin'l! into such land or building to explore and check up the foundation of any build tnll in ,the vicinitv ot metro tl'lilwav ::llhmment bv dij!~nf' trlal"'i:>its or otherwise or in requesting rnv person or body of persons to carr" out any 1llt~r8ti0ll to anv sewera\:!e store-water drain pine-water or cabje; etc to mpe>t any particull\f, situatil)n for ca1'tvtn~ out the put'ool'lc of this act rllch prvment will involve an e"xpenditu~ to the govt>mment th~ extent nf wh;ch will depf'nd upon the fs('ts and circumrtanceg; rif'f'!m!'b chiie a nrf'dse pstimat~ of the amount ;nvol~ed cannot be given clause 27 ot the bill provides for the appointment of comrnlssloners af metro railway for the purpose of inspection of the metro railway - such appointment will involve an expenditure to the government on account of pay and allowances to the commissioner appointed such expenditure is likely to be of the order of rs 40,000 per annum per commissioner clau~ 31 of the ~ill deals with the accidents that may occur during constjnjction of m~tro railway or at any stage thereafter and provicies for the appointment of a commission of enquiry to enquire into the accident any such appointment of a commission will involve an expenditure to the governmen~ on the pay, t~avquing, da~ly apd other allowances to the mem~r or members qf the commission as may be so appbinted the appointment of such a commission will arise only in the event of an acciqent occ~rring a pfec~se esti~ate of the exwn<ijture involved cannot pfit givep the bill does not involve any other recurring or non-recurring expenditure , clause 32 of the bill empowers the central governm~t to add to the schedule the metro alignment in respect of a metropolitan city to which the legislation applies it is not possible to visualizq at this stage the exact alignment of the metro railway in the metropolitan cities, other than calcutta this clause also gives power to the central government to alte, any metrq alignment specified in the sclredule, 'if ttts of opinion that such alterlltion is necessary for the construction and maintenance of the metro railway to which such alignment relates: - , ~ j ~ ~" !! ! ) 2 clause 42 of the bill empowers the central government to provide, by order, published in the official gazette, for the removal of difficulties that may arise in giving effect to th~ provisions of the bill 3 clause 44 of the bill empowers the central government to make rules to carry out the purposes of the bill when enacted 'i'hq matters in respect of which such rules may be made, inter alia, relate to the times and places at which the adviso!'y board shall meet and the procedure in regard to transaction of business by the advisory board; the term of office of the members of the advisory board; the times and places at which the committees shall m~ and the procedure in regard to transaction of business by the committees; the payment of fees, allowances and travelling allowances to members of the committeq; the fo!"m in which the application for acquisition under clause 6 shall be made; and the manner in which the amount shall be deposited with competent authority 4 th~ above matters relate to procedure and administrative detans and it is not practicable to provide them in the bill itself the delegation of legislative power is, therefore, of a no!"mal character a billto provide for the construction of works relating to metro rawways in the metropolitan cities and for mattem connected therewith (pfoo1 ii""tii dm4icawte jlitulter aj rcrhdofi •• ) | Parliament_bills | f457aeef-e6a1-5dc0-8e0a-24d52bf9b40c |
bill no 80 of 2014 the constitution (scheduled tribes) order (amendment) bill, 2014 by shri jai prakash narayan yadav, mp a billfurther to amend the constitution (scheduled tribes) order, 1950be it enacted by parliament in the sixty-fifth year of the republic of india as follows:—short title1 this act may be called the constitution (scheduled tribes) order (amendment)act, 20142 in the schedule to the constitution (scheduled tribes) order, 1950, in5co 22amendment of the schedulepart iii—bihar,—(i) the existing entry 1 shall be re-numbered as entry 1a, and before entry 1a as so re-numbered, the following entry shall be inserted, namely:—"1 amaat";10(ii) after entry 5, the following entries shall be inserted, namely:— "5a beend 5b beldar";(iii) after entry 10, the following entries shall be inserted, namely:— "10a dhanuk 10b gangaut"; (iv) after entry 12, the following entry shall be inserted, namely:—5"12a gorhi"; (v) after entry 13, the following entry shall be inserted, namely:— "13a kahar"; (vi) after entry 14, the following entry shall be inserted, namely:— "14a kewat";10(vii) after entry 22, the following entry shall be inserted, namely:— "22a mallah"; (viii) after entry 24, the following entry shall be inserted, namely:— "24a nunia"; (ix) after entry 33, the following entry shall be inserted, namely:—15"34 turha" statement of objects and reasonsin pursuance of article 342 of the constitution, the list of scheduled tribes of various states was first notified in 1950 and since then the list has been modified from time to time however, there are still certain tribes, namely, amaat, beend, beldar, dhanuk, kahar, gangaut, gorhi, kewat, mallah, nunia and turha in the state of bihar which have not yet been included in the list of scheduled tribes, in respect of that state the people belonging to these tribes are still socially, educationally and economically backward and are leading a miserable life even after decades of planned development these communities fulfill all the criteria for being included as a tribe in the constitution (scheduled tribes) order, 1950 moreover, they have also been demanding such a status for a long time therefore, conferring the status of scheduled tribe to these communities is necessary to secure justice for themthe bill seeks to achieve the above objective by amending the list of scheduled tribes in respect of the state of biharhence this billnew delhi;jai prakash narayan yadavjuly 4, 2014 financial memorandumthe bill seeks to include certain tribes in the list of scheduled tribes in respect of the state of bihar because of their social, educational and economic backwardness the bill, therefore, if enacted, would involve recurring and non-recurring expenditure on account of benefits to be provided to the persons belonging to these communities under continuing schemes meant for development of the scheduled tribes from the consolidated fund of india at this stage, it is not possible to give the exact amount to be incurred on this account however, it is estimated that a sum of approximately rupees one hundred crore would be involved as a recurring expenditure per annuma non-recurring expenditure of about rupees fifty crore is also likely to be involved annexure extract from the constitution (scheduled tribes) order, 1950co 22 the schedule part iii - bihar1 asur [agaria] 2 baiga 3 banjara 4 bathudi 5 bedia 6 bijhia 7 birhor 8 birjia 9 chero10 chik baraik 11 gond 12 gorait 13 ho 14 karmali 15 kharia 16 kharwar 17 khond 18 kisan 19 kora [nagesia] 20 korwa [mudi-kora] 21 lohara, lohra 22 mahli 23 mal paharia 24 munda [kumarbhag paharia] 25 oraon [patar] 26 parhaiya [dhangar oraon] 27 santal28 sauria paharia 29 savar 31 kawar 32 kol 33 tharu ———— a bill further to amend the constitution (scheduled tribes) order, 1950————(shri jai prakash narayan yadav, mp)gmgipmrnd—1424ls(s3)—24-07-2014 | Parliament_bills | 49459d0a-254b-5a13-914c-91bacbc7c71d |
bill no xlvii of 2006 the visually handicapped persons (employment opportunities and miscellaneous provisions) bill, 2006 a billto provide for creation of employment opportunities by way of reservation and othermeans and for compulsory payment of unemployment allowance by the central government to the visually handicapped citizens and for matters connected therewith and incidental theretobe it enacted by parliament in the fifty-seventh year of the republic of india as follows:—1 (1) this act may be called the visually handicapped persons (employment opportunities and miscellaneous provisions) act, 2006short title, extent and commencement(2) it extends to the whole of india (3) it shall come into force with immediate effectdefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state the government of that state and in other cases the central government;(b) "employer" means any person who employs twenty or more persons to do any work in an establishment for remuneration;(c) "establishment" means,—(i) any officer; or (ii) any place where any industry, trade, business or occupation is carried on; (d) "prescribed" means prescribed by rules made under this act; (e) "registration officer" means the officer who shall be responsible for the registration of visually handicapped persons for the purposes of this act;(f) "visually handicapped person" means any person who has total absence of sight or vision3 the provisions of this act shall not apply in relation to,—(a) any employment in agriculture or horticulture;act not toapply tocertain employments(b) any employment in domestic or household service; (c) any employment, the total duration of which is less than three months; (d) any employment which carries remuneration of less than rupees two hundred per month4 notwithstanding anything contained in any other law for the time being in force from the date of commencement of this act, every employer shall reserve not less than five percent of the vacancies occurring in any calendar year in any employment in his establishment to be filled in from amongst the visually handicapped persons registered under this actcompulsory reservation of certain percentage of vacancies in employment by employersappointment of registration officers5 the appropriate government shall, by notification in the official gazette, appoint as many registration officers as it may deem necessary for the purpose of registration of visually handicapped persons and may also demarcate the area within which each such officer shall exercise jurisdictionregistration of visually handicapped persons6 (1) every visually handicapped person possessing the prescribed qualifications or experience, as the case may be, shall get himself registered on an application made, in such form and containing such particulars, as may be prescribed, to the respective registration officers within whose jurisdiction he resides(2) on receipt of an application under sub-section (1), the registration officer may cause such enquiries, as it deem necessary, to be made and if he is satisfied that the applicant is a visually handicapped person and possesses the prescribed qualifications or experience, shall register his name in a register and issue to the applicant a certificate of registration in the prescribed form or an identity card, as the case may be(3) the registration officer shall maintain the register in such form and in such manner as may be prescribedemployers to notify vacancies7 notwithstanding anything contained in any other law for the time being in force,every employer shall, before filling up any reserved vacancy in his establishment shall notify that vacancy to the concerned registration officer within whose jurisdiction that establishment is situatedactions to be taken by the registration officer8 (1) as soon as may be, after the receipt of information about vacancies undersection 7, the registration officer shall furnish a list of visually handicapped persons registered with it containing such particulars as may be prescribed to the employer notifying the vacancies who shall within the prescribed period fill up the requisite percentage of vacancies prescribed in section 4 by appointing such of the visually handicapped persons as he considers suitable and shall inform in writing the fact of such appoinment to the registration officer(2) if any dispute arises between the employer and the registration officer as to the suitability of a visually handicapped person for appointment or as to whether such person is visually handicapped or not, such dispute shall be referred to the appropriate government whose decision thereon shall be finalremoval of names from the register9 (1) when a visually handicapped person has been appointed to fill up any vacancy in an establishment, the registration officer shall remove the name of such person from the register after a period of one year from the date of his appointment(2) where a visually handicapped person is discharged or removed after being appointed by the employer on just and genuine grounds, nothing in this act shall preclude such person to get himself registered again with the registration officer in accordance with the provisions of this actvacancies to be carriedforward10 (1) where in any year any vacancies in an establishment reserved under this act can not be filled up either due to non availability of suitable visually handicapped candidates or for other genuine reasons, such vacancies shall be carried forward to the succeeding year and so on upto the end of the fourth year(2) for the purposes of sub section (1), a visually handicapped person shall not be deemed to be unsuitable to fill up the vacancy unless a certificate in this behalf is obtained by the employer from the registration officer11 (1) every employer shall maintain such records giving such particulars of the visually handicapped persons employed in his establishment in such manner as may be prescribedemployer to maintain records(2) the records maintained under sub-section (1) shall be open to inspection at all reasonable hours by such persons as may be authorized in this behalf by general or special order by the appropriate governmentpayment of unemployment allowance12 every visually handicapped person registered under this act and who remains unemployed thereafter shall be entitled for unemployment allowance till such time he is given an employment and the central government shall give unemployment allowance of rupees one thousand per month to him in such manner as may be prescribed 13 the central government shall, after due appropriation made by parliament by law in this behalf, provide adequate funds for the purposes of this actcentral government to provide funds penalty14 if any employer contravenes the provisions of this act, he shall be punishable with imprisonment for a term, which shall not be less than one year but may extend to three years and also with fine which may extend to one lakh rupeesoffences by companies15 where an offence under this act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:provided that nothing contained in this section shall render any such person liable to any punishment under this act if he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offenceoffences by government departments16 where an offence under this act has been committed by any department of the central government, the secretary or the head of department by whatever name called of such department shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:provided that nothing contained in this section shall render the head of such department liable to any punishment under this act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offenceoverriding effect of the act17 the provisions of this act and of any rules made thereunder shall have effectnotwithstanding anything inconsistent therewith contained in any other law for the time being in force, but save as aforesaid, the provisions of this act shall be in addition to and not in derogation of any other law for the time being applicable to visually handicapped personspower to make rules18 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsas per national survey on blindness (2001—03) there are estimated 12 crore visually handicapped or blind persons in the country and the estimated prevalence of blindness is 091 per cent in males and 129 per cent in females for these unfortunate visually handicapped persons darkness has become part of their lives shockingly their number is increasing despite the fact that a national programme for control of blindness is under implementation in the country the visually handicapped persons face all sorts of odds in their day to day life and more so the visually handicapped females to provide education to the visually handicapped persons governments are running blind schools and training centres to give them vocational training but number of such schools and training centres is awfully very short but the worst comes when the visually handicapped despite acquiring educational qualifications and vocational training do not get employment and remain neglected in the society many of them are very talented and can deliver the goods but they are denied employment on one pretext or the other in government jobs one per cent vacancies are reserved for visually handicapped persons but even this small percentage is not fully filled up and there remains backlog of vacancies for one reason or the other whereas qualified visually handicapped persons are running from pillar to post to find employment leading to frustration and distress now they are agitating in streets and before government offices hence in a welfare state like ours adequate employment opportunities have to be provided to these unfortunate brothers and sisters of our society so that they too can lead a good lifehence this billsushma swaraj financial memorandumclause 5 of the bill provides for the appointment of registration officers clause 12provides for the payment of unemployment allowance to the visually handicapped persons clause 13 provides that central government shall provide adequate funds for the purposes of the bill the bill if enacted will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees one thousand crores may involve as recurring expenditure per annumno non recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 18 of the bill gives power to the central government to make rules for carrying out the purposes of this bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character rajya sabha———— a billto provide for creation of employment opportunities by way of reservation and othermeans and for compulsory payment of unemployment allowance by the centralgovernment to the visually handicapped citizens and for matters connected therewith and incidental thereto————(shrimati sushma swaraj, mp)mgipmrnd—1768rs(s-4)—28-07-2006 | Parliament_bills | 0b4e9be9-9707-5a53-b3ff-7cd6d4d702ce |
financial memorandumclause 2 of the bill provides that the business in parliament shall be transacted in any of the languages specified in the eighth schedule to the constitution clause 3 provides that official languages of the union shall be the languages specified in the eighth schedule clause 5 provides that the union shall promote and develop all the languages specified in the eighth schedule the bill if enacted will involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees five crore is likely to be involved from the consolidated fund of india a non-recurring expenditure of about rupees ten crore is also likely to be involved annexure extract from the constitution of india part—v chapter—ii120 language to be used in parliament - (1) notwithstanding anything in part xvi, but subject to the provisions of article 348, business in parliament shall be transacted in hindi or in english provided that the chairman of the council of states or speaker of the house of the people, or person acting as such, as the case may be, may permit any member who cannot adequately express himself in hindi or english to address the house in his mothertongue (2) unless parliament by law otherwise provides, this article shall, after the expiration of a period of fifteen years from the commencement of this constitution, have effect as if the words "or in english" were omitted therefrom part—xvil chapter—1i343 official language of the union:— (i) the official language of the union shall be hindi in devanagari script 'the form of numerals to be used for the official purposes of the union shall be the international from of indian numerals (i) notwithstanding anything in clause (1), a period of fifteen years from the commencement of this constitution, the english language shall continue to be used for all the official purposes of the union for which it was being used immediately before such commencement: provided that the president may, during the said period, by order authorize the use of the hindi language in addition to the english language and of the devanagari form of numerals in addition to the international form of indian numerals for any of the official purposes of the union iy notwithstanding anything in this article, parliament may by law provide for the use, after the said period fifteen years, of— (a) the english language, or (b) the devanagari form of numerals, for such purposes as may be specified in the law 34d, (1) the president shall, at the expiration of five years from the commencement of this constitution and thereafter at the expiration of ten years from such commencement, by order constitute a commission which shall consist of a chairman and such other members commission and committee of parliament or official languagerepresenting the different languages specified in the fighth schedule as the president may appoint, and the order shall define the procedure to be followed by the commission (2) itshall be the duty of the commission to make recommendations to the president as to— (a) the progressive use of the hindi language for the official purposes of the union; (e) any other matter referred to the commission by the president as regards the official language of the union and the language for communication between the union and a state or between one state and another and their use (3) in making their recommendations under clause (2), the commission shall have due regard to the industrial, cultural and scientific advancement of indja, and the just claims and the interest of persons belonging to the non-hindi speaking areas in regard to public services part—xvii chapter—iv351 directive for development of the hindi language— it shall be the duty of the union to promote the spread of the hindi language, to develop it so that it may serve as a medium of expression for all the elements of the composite culture of india and to secure its enrichment by assimilating without interfering with its genius, the forms, style and expressions used in hindustani and in the other languages of india specified in the eighth schedule, and by drawing, wherever necessary or desirable, for its vocabulary, primarily on sanskrit and secondarily on other languages | Parliament_bills | f9f39fd0-1f86-56e3-8d9f-86c62f6187cc |
bill no lxxix of 2010 the sugarcane growers (remunerative price and welfare) bill, 2010 abillto provide for the remunerative price for the produce of the sugarcane growers, insurance of sugarcane crop free of cost and for their overall welfare and for matters connected therewith and incidental theretobe it enacted by the parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the sugarcane growers (remunerative price and welfare)act, 2010short title extent and commencement2 in this act, unless the context otherwise requires,—definitions(a) "sugarcane grower" means any person who cultivates sugarcane; and (b) "prescribed" means prescribed by rules made under this act3 (1) it shall be the duty of the central government to procure the entire sugarcane produced in the country through an agency to be set up for the purpose(2) the central government shall fix the price of sugarcane every year after taking into consideration,—5procurement of sugarcane and fixation of its remunerative price(i) the increase in the price of seeds, pesticides and fertilizers and other inputs; (ii) total investment of the sugarcane growers; and10(iii) such other factors as may be prescribedinsurance of sugarcane and its growers 4 the entire crop of sugarcane and its growers shall be compulsorily insured free of cost by the central government against natural calamities, fall in the yield of sugarcane, fall in the price of sugarcane and such other eventualities as may be prescribed155 (1) the central government shall set up a fund to be known as the sugarcane growers welfare fundsugarcane growers welfare fund(2) the central government and the state governments shall contribute to the fund in such ratio as may be prescribedutilisation of fund6 the sugarcane growers welfare fund shall be used for the following purposes, namely:—20(a) to provide financial assistance to sugarcane growers for purchasing sugarcane seeds, pesticides and fertilizers, and in case of low yields of sugarcane or loss of their crops due to rains, storms, floods, hailstorms and drought;(b) to pay compensation to the next of kin of sugarcane growers in the event of their death;25(c) to pay life insurance premium on behalf of the sugarcane growers; (d) to provide free health facilities for sugarcane growers and their families; (e) to provide assistance to the sugarcane growers in the event of disability; (f) to compensate the farmer(s) suitably in case as yield being less than estimated; and(g) for such other purposes as may be prescribed by the central government30power to make rules7 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonssugarcane is a cash crop it is cultivated in various states in the country it is a crop of the whole year and it is one of the major materials to produce sugar the sugarcane growers are facing problems, as they are not getting remunerative price for their produce sugarcane growing has become a non-profitable agricultural activity due to increase in the prices of seeds, fertilizers and pesticides and other inputs and the prices of sugarcane produce have not increased in the same proportion there is demand the price of the sugarcane be fixed on the basis of cost of production and price of sugar to meet the demand that sufficient production of sugarcane is necessary it is possible, if, the growers get remunerative price for sugarcane sugarcane growers have to go for loans as the investment in the cultivation has gone up they are also not getting payment of their produce on time this has led to their indebtedness and when they are unable to repay loans, they take the extreme step of committing suicide or self immolations further, due to unremunerative price for sugarcane, the aggrieved sugarcane growers are forced to abandon sugarcane farming in favour of other crops resulting in decline in the growth of sugarcane productionthe government is required to provide remunerative price and also immediate relief to sugarcane growers in the event of natural calamities like storm, heavy rains, drought, hailstorm and flood so that sugarcane growers can feel respite there is an urgent need to enact a law, which can ensure governmental assistance to sugarcane growers in the event of fall in prices or damage to their crops therefore, setting up of a fund for sugarcane growers and provision of insurance scheme for them will prove to be beneficial an agency is also required to be set up by the central government to procure the sugarcane producethe bill, if enancted, will protect the interests and promote the welfare of the sugarcane growers in the country and will help growth of the sugarcane production in the country in a big wayhence, this billshadi lal batra financial memorandumclause 3 of the bill provides for procurement of sugarcane from sugarcane growers by an agency to be set up by the central government and fixation of remunerative prices for sugarcane by the central government clause 4 provides for compulsory free insurance of sugarcane and its growers by the central government against natural calamities clause 5 of the bill provides for setting up of a sugarcane growers welfare fund to which the central government and the state governments shall contribute in such ratio, as may be prescribedthe bill, therefore, if enacted, would involve expenditure from the consolidated fund of india though, it is not possible to quantify the actual expenditure at this juncture, but it is estimated that a recurring expenditure of about rupees five thousand crore may be incurred per annuma non-incurring annual expenditure of about rupees one thousand crore is also likely to be incurred on it memorandum regarding delegated legislationclause 7 of the bill gives power to the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details only the delegation of legislative power is of normal character———— a billto provide for the remunerative price for the produce of the sugarcane growers, insurance of sugarcane crop free of cost and for their overall welfare and for matters connected therewith and incidental thereto————(shri shadi lal batra, mp) | Parliament_bills | b39ff4ea-9191-518a-bb52-a54b8f2de17d |
diu no7' of 1,,7 the andhra pradesh and mysore (transfer of territory) bill, 1967 a billto provide for the transfer of certain territory from the state 'of my80re to the state of andhrcl pradesh and fot matters con-nected therewith be it enacted by parliament in the eighteenth year of the republic of india as follows:-1 this act may be called the andhra pradesh and mysore short (transfer of territory) act, 1967 title 5 z in this act, unless the context otherwise requires,-detlni tiona (a) "appointed day" means the 1st day of october, 1967; (b) "assembly constituency", "council constituency" and "parliamentary constituency" have the same meanings 88 in the representation of the people act, 1950; of 1950 (c) "sitting member", in relation to either house of parliament or of the legislature of a state, means a person who, im- ,ulediate!y be'fore the appointed day, is a member of that house; •• > ' , (d) "transferred territory" means the territory specified in the schedule and transferred from the state of mysore to the s state of andhra pradesh by ~ection 3 transfer of territory from mysore to andhra pradesh 3 (1) as from the appointed day, there shall be added to the state of andhra pradesh the territory specified in the schedule which shall thereupon cease to form part of the state of mysore (2) the transferred territory shall be included in, and form part 10 of, the hindupur taluk of anantapur district in the state of andhra pradesh (3) )lothing in sub-section (2) shall be deemed to affect the power of the state government to alter, after the appointed day, the name, extent or boundaries of any district or taluk in the state is of andhra pradesh 4 as from the appointed day, in the first schedule to the conetitution, under the heading "i the states",-amendment of '"?irst schedule to the constitu_ tion extent of parliamentary and assembly constituencies (a) for the entry against "1 andhra pradesh", the following shall be substituted, namely: -20 "the territories specified in sub-sectidn (1) of st"ction 3 of the andhra state act, 1953, sub-s~ion (1) of section 3 of the states reorganisation act, 1956, the first schedule to the andhra pradesh and madras (alteration of boundaries) act, 1959, and the schedule to the andhra pradesh 25 and mysore (transfer of territory) act, 1967, but excluding the territories specified in the second schedule to the andhra pradesh and madras (alteration of boundaries) act, 1959"; and (b) in the entry against "9 mysore", after the words and 30 figures "states reorganisation act, 1956", the words brackets and figures "but excluding the territory specified in the schedule to the andhra pradesh and mysore (transfer of territory) act 1967" shall be inserted 5 as from the appointed day, the transferred territory shall cease 3s to be part of madhugiri parliamentary constituency and bagepaui assembly constituency in the state of mysore as delimited in order no 11 of the delimitation commission made under section 10 of the delimitation commission act, 1962, and shall fonn part of hindupur 61 of 1962 parliamentary constituency and hindupur assembly constituency in 40 the state of andhra pradesh as delimited in order no3 of thenelimitation commission made under the said, eectiejl g (1) the sitting members of the house of the people represent- provision ing hindupur parliamentary constituency in the state ,of andhra ~ ~ pradesh and madhugid parliamentary /constituency in the state 8lttld~ of mysore shall, notwithstanding the alteration in the ext~nt of ;e:arlr: s those constituencies by virtue of the provisions of this act, continue ment to be members of the house of the people and legisla (2) the sitting members of the legislative assemblies of andhra tive pradesh and mysore representing hindupur assembly constituency ~sem and bagepalli assembly constituency respectively shall, notwith- bbes 10 standing the alteration in the extent of those constituencies ly virtue of the provisions of this act, continue to be members of the said assemblies 7 (1) any reference in the delimitation of council constituen- extent of cies (andhra pradesh) order, 1957, to anantapur district shall be co~cil is ~construed as including the territory transferred to that district from :~es~uthe state of mysore (2) any reference in the delimitation of council constituencies (mysore) order, 1951, to kolar district shall be construed as excluding the territory transferred from that district to the state of 20 andhra pradesh 8 every sitting member of the legislative council of andhra sitting pradesh or of mysore representing a council constituency the ex- membe~s tent of which is altered by virtue of section 7 shall, as from the loft leg1s- dive appomted day, be deemed to have been elected to the said coun~il councils 2s by that constituency as so altered 9 (1) as from the appointed day,-extension (a) the jurisdiction of the high court of andhra pradesh of jurisshall extend to the transferred territory· and diction of , and:hra (b) the high court of mysore shall have no )urisdiction in ~adesh respect of the said territory ~~ (2) if, immediately before the appointed day, there is any proceeding relatable to the transferred terrltorypending in the high court of mysore, then, notwithstanding anything contained in subsection (1), such proceeding shall be heard and disposed of by that 3s high court (3) any order made by the high court of mysore in any proceeding with respect to which that high court exercises jurisdiction by virtue of sub-section (2) shall, for all purposes, have effect, not only as an order of the high court of mysore but also as an 40 order made by the high court of andhra pradesh (4) for the purposes of this section,-(a) proceedings shall be deemed to be pending in the high court of mysore until that court has disposed of all issues between the parties, including any issues with respect to the taxa~ tion of the costs of the proceedings and shall include appeals, 5 applications for leave to appeal to the supreme court, applications for review, petitions for revision and petitions for writs; (b) references to a high court shall be construed as including references to a judge or division court thereof, and references to an order made by a court or a judge shall be con- 10 strued as including references to a sentence, judgment or decree passed or made by that court or judge 10 as from the appointed day, any act passed by the legislature of andhra pradesh before that day for the appropriation of any money out of the consolidated fund of the state to meet any is expenditure in respect of any part of the financial year 1967-68 shall have effect also in relation to the transferred territory, and it shall be lawful for the state government to spend any amount for that territory out of the alj'lount authorised by such act to be expended for any services in that state ao appropriation of moneys forexpen_ diture in transferred territory under exiltinr appro_ priation acta assets and nabilltl • 11 (1) all land and all stores, articles and other goods in the transferred territory belonging to the state of mysore shall, as from the appointed day, psss to the state of andhra pradesh e:cplanation-in this sub-section, the expression uland" includes immovable property of every kind and any rights in or over such 25 property and the expression "goods" does not include coins, bank notes and currency notes (2) all rights, liabilities and obligations, whether arising out of a contract or otherwise, of the state of mysore in relation to the transferred territory shall, as from the a'ppointed day, be the rights, 30 lia·bilities and obligations, respectively, of the state of andhra pradesh 12 as from the appointed day,-(a) the financial corporations constituted under the state 83 of financial corporations act, 1951, for the states of mysore and 3s 1951 andhra pradesh, and mate financial corporationa and state electri city boarda (b) the state electricity boards constituted under the electricity (supply) act, 1948, for the said states, 54 of 1948 shall be deemed to have been constituted for those states with their areas as altered by the provisions of section 3 s 13 all laws which, immediately before the appointed day, ex- extension tend to, or are in force in, the hindupur taluk of anantapur of laws district in the state of andhra pradesh but do not extend to, or are not in force, in the transferred territory, shall, as from that day, extend to, or as the case may be, come into force in, the trans-10 ferred territory; and all laws which, immediately before the appointed day, are in force in the transferred territory but not in the hindupur taluk of anantapur district in the state of andhra pradesh shall, on that day, cease to be in force in the transferred territory, except as respects things done or omitted to be done before is that day explanatwn-in this section, "law" includes any enactment, ordinance, regulation, order, bye-law, rule, scheme, notification or other instrument having the force of law in the whole or in any part of the state of andhra pradesh or mysore ,'c,i 20 it any court, tribunal or authority required or empowered to power to enforce any law extended to the transferred territory by sect~, 13 conatrue may, for the p~e of facilitatjng-i~ appucation inrelatlon to' ~ 1 transferred territory, construe thel8w in su<:h mannctl', without a1!ecting the substance, as may' be~ry ~ proper in reprd to ~s the matter before the court, tribuna1' or authority 15 whf't'e, immediately before the appointed day the state of leta! mysore is a party to any legal proceedings with respect to any pc-oceed property, rights or liabilities transferred to the state of andhra inp pradesh under this act, the state of andhra pradesh shall be deem-30 ed to be substituted for the state of mysore as a party to those proceedings, or added as a party thereto, as the case may be, and the proceedings may contmue kccordingly 16 (1) every proceeding pending immediately before the ap- transfer pointed day before any court (other than a high court), tribunal, of pend-35 authority or officer in any area which on that day falls within the fill pro-state of mysore shall, if it is a proceeding relating exclusively to ceedinp any part of the transferred territory, stand transferred to the corresponding court, tribunal, authority or officer in the state of andhra pradesh 40 (2) if any question arises as to whether any proceeding should stand transferred under sub-section (1), it shall be referred to the :high court of mysore and the decision of that high court shail be final (3) in this section,-(a) "proceeding" includes any suit, case or appeal, and (b) "corresponding court, tribunal, authority or officer" in s the state of andhra pradesh means-(i) the court, tribunal, authority or officer in which, or before whom, the proceeding would have lain if the proceeding had been instituted after the appointed day, or (ii) in case of doubt, such court, tribunal, authority or 10 officer in that state as may be determined after the appointed day by the government of andhra pradesh, or before the appointed day by the government of mysore, to be the corresponding court, tribunal, authority or officer effect of 11 the provisions of this act shall have effect notwithstanding is provisions anything inconsistent therewith contained in any other law inconsistent with other lawa power to remove difficulties 18 1£ any difficulty arises in giving effect to the provisions of this act (including any difficulty in relation to the transition under section 13 from one law to another law), the president may by order do anything not inconsistent with any such provision which appears 20 to him to be necessary for the purpose of removing the difficulty power to make rules 19 (1) the central government may, by notification in the official gazette, make rules to give effect to the provisions of this act (2) every rule made under this section shall be laid as soon as 2s may be after it is made before each house of parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following, both houses agree in making any modification in 30 the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule 3s [see sections 2(d) and 3] territory transferred from the state of mysore to the state of andiira pradesh s area comprised in survey number 19 of "abakavaripalli" village of bagepaui taluk in kolar district, statement of objects and reasonsa part (survey no 19) of abakavaripalli village (about 5 acres 'in area) in bagepalli tal uk of kolar district of the state of mysore forms an enclave in the anantapur district of the state of andhra pradesh this enclave was lost sight of when the exchange of such enclaves was effected by the provinces and states (absorption of enclaves) order, 1950, dated the 25th january, 1950 when the existence of the enclave came to notice, the matter was discussed at a meeting of the southern zonal council and the governments of mysore and andhra pradesh agreed that on grounds of administrative convenience, it should be transferred from the state of mysore to the state of andhra pradesh the bill seeks to give effect to this transfer 2 the bill also makes the necessary supplemental, incidental and consequential provisions relating to representation in parliament and the concerned stnw legislatures, transfer of jurisdiction to the high court of andhra pradesh, authorisation of expenditure, apportionment of assets and liabilities, and certain other matters 3 as required by the proviso to article 3 of the constitution, this bill was referred by the president to the legislatures of the states of andhra pradesh and mysore and has been considered by those state legislatures new delhi; the 10th may, 1967 y b chavan president's recommendation under article 3 of the constitution of india[copy of letter no f3/2/62-sr(r), dated the 17th may, 1967 from shri y b chavan, minister of home affairs to the secretary, lok sabha] the president having been informed of the subject matter of the bill to provide for the transfer of certain territory from the state of mysore to the state of andhra pradesh and for matters connected therewith, recommends the introduction of the bill in the lok sabha under proviso to article 3 of the constitution memorandum regarding delegated legislationclause 19 of the bill empowers the central government to make rules generally to give effect to the provisions of the bill when enacted the rules will be confined to matters of procedure and other matters of minor detail relating to the enforcement of the provisions regarding the transfer of territory the delegation of legislative power is thus of a normal character annexure - • - extracts from the constitution of india - '" '" - first schedule [articles 1 and 4] 1 the statesname territories 1 andhra pradesh the territories specified in sub-section (1) of section 3 of the andhra state act, 1953, sub-section (1) of section 3 of the states reorganisation act, 1956, and the first schedule to the andhra pradesh and madras (alteration of boundaries) act, 1959, but excluding the territories specified in the second schedule to the last mentioned act - - '" '" - 9 mysore the territories speci:fted in sub-section (1) '" - of section 7 of the states reorganisation act 1956 - - - -a bill to rrovide for the transfer of cenain territory from the state 0 mysore to the state of andhra pradesh and for matters connected therewith (shri y b chavan, minister of h omt!lafjairs) | Parliament_bills | e1efa202-4f33-5cd1-9627-3f21658dcdc1 |
bill no 299 of 2015 the national commission for backward classes (amendment) bill, 2015 byshri pp chaudhary, mpa billto amend the national commission for backward classes act,1993be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title and commencement1 (1) this act may be called the national commission for backward classes(amendment) act, 20155(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appoint27 of 1993amendment of section 1102 in section 1 of the national commission for backward classes act, 1993 (hereinafter referred to as the principal act), in clause (1), for the words "national commission for backward classes", the words "national commission for welfare of backward classes" shall be substituted3 in section 2 of the principal act,—amendment of section 2(i) after clause (a), the following clause shall be inserted, namely:—"(aa) "appropriate government" means the government of a state in case of a state and in all other cases the union government;" (ii) for clause (c), the following clause shall be substituted, namely:—51015"(c) "lists" means lists prepared by the government of india from time to time for article 16(4) of the constitution and making provision for the reservation of appointments or posts in favour of backward classes of citizens which, in the opinion of that government, are not adequately represented in the services under the government of india and any local or other authority within the territory of india or under the control of the government of india and also includes those that deal with the making of any special provisions for the advancement of any socially and educationally backward classes of citizens for article 15(4) of the constitution or relating to the advancement of such classes of citizens in their admission to educational institutions, including private educational institutions, whether aided or unaided by the state, other than the minority educational institutions referred to in clause (1) of article 30 of the constitution for article15(5) of the constitution and such lists scope is to be limited by the applicability of articles 15(4) and (5) and 16(4) of the constitution"20amendment of section 34 in section 3 of the principal act, in sub-section (2), for clauses (b) and (c), the following clauses shall be substituted, namely:—"(b) two social scientists;(c) three persons, who have special knowledge in matters relating to backward classes; and"25amendment of section 85 in section 8 of the principal act, for sub-section (2), the following sub-section shall be substituted, namely:—"(2) the commission shall follow at its sittings such procedure as may be prescribed by the central government"306 for section 9 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 9functions of the commission"9 (1) the commission shall examine requests for inclusion of any class of citizens as a backward class in the lists and hear complaints of the exclusion or against the inclusion of any backward class in such lists and tender such advice to the central government as it deems appropriate3540 4550(2) the recommendations of the commission shall ordinarily be binding upon the central government:provided that it shall not be necessary to consult the commission if a community/class of citizens has already been declared as "backward" by the appropriate government and the central or state government may declare such declared community/class of citizen as "backward" and include it in its list of backward classes which in the opinion of the appropriate government is not adequately represented in the services under it, for the purpose of article 16(4)of the constitution:provided further that the appropriate government may also make provisions for the advancement of socially and educationally backward classes or for the admission of socially and educationally backward classes to educational institutions in line with existing limitations without necessary consulting the commission if the central or state government has already included the group of citizens in its list of backward classes in line with article 15(4) and (5) of the constitution" statement of objects and reasonsthe national commission for backward classes (ncbc) was constituted as a permanent body for entertaining, examining and making recommendations with regards to claims against the exclusion or against the inclusion of classes in the list of obcs for the purpose of article 16(4) of the constitution the ncbc was constituted by the ncbc act, 1993 which was legislated after the supreme court of india's judgment, dated 16/11/1992 in the writ petition (civil) no 930 of 1990—indira sawhney and others vs union of india and others in light of changes in the socio-economic conditions in the nation and the reading of the act with the constitution, the ncbc act, 1993 requires a relook and hence the above mentioned amendments have been proposed for the actarticle 15(4) of the constitution of india as an enabling provision allows the state, as defined by the constitution, to make special provisions for the advancement of any 'socially and educationally' backward classes of citizens or for the scheduled castes and the scheduled tribes article 15(5) allows the state to make special provisions in relation to their admission to educational institutions, including private and aided or unaided institutions other than minority institutions as referred to in article 30(1)article 16(4), allows the state to make any provisions for the reservation of appointments or posts in favour of any backward class of the citizens, which in the opinion of the state, is not adequately represented in the services under the statethe constitution while allowing the state these special provisions makes a distinction by including only socially and educationally backward classes under article 15(4), while allowing all classes of backward classes under article 16(4), making article 16(4) broader constitutional provision for the representation of backward classes however, article 16(4) deals with the question of representation of backward classes in the services of the state with the additional caveat of 'adequate representation' hence, meaning that a class of citizens may be categorised as a backward class under article 15(4), however it may be adequately represented in the 'state services' even though it is socially and educationally backward and is hence ineligible for reservation under article 16(4)article 340 provides for the appointment of a commission to investigate the conditions of backward classes in the country the commission so appointed by the order of the president is constituted to investigate the conditions of socially and educationally backward classes and the difficulties under which they labour and 'to make recommendations as to the steps that should be taken by the union or any state' to remove such difficulties and to improve their conditionthe national commission for backward classes act, 1993 does not reflect the principles of welfare on which its creation was intended by the parliament hence the provision to amend the name of the act to represent the same is pertinent to reflect the true intentions of the act and the commission that it establishesthe parent act mentions the requirement of only one social scientist in the composition of the ncbc, while allowing two positions to persons, who have special knowledge in matters relating to backward classes the commission while dealing with the topic of backward classes must have adequate representation of people with an academic and profession background in the field of demographic studies regarding such classes in the case of the vacancy or absence of a member from the meetings of the commission, required and fruitful discussions will not be attainable hence, it is imperative to increase the representation of social scientists in the ncbc as they have domain specific knowledge of the subject matter, leading to better deliberation and recommendations from the commission to the governmentfurthermore, the addition of a new member having specialised knowledge in matters relating to backward classes, from eminent persons, will enhance the strength of the ncbc, leading to a larger and more wholesome bench for deliberations and rendering fruitful recommendations to the government such an increase in the strength of the ncbc will lead to an increase in the quorum requirements for the meetings of the ncbc, further lifting the quality of deliberations as the number of members required per meeting increasesthe act confers upon the commission the power to hear complaints and make recommendations to the government against the over-inclusion or under-inclusion of any backward class in the lists established from time to time for the reservation of appointments or posts where such citizens are not adequately represented in the services under the government of india and any local or other authority within the territory of india or under the control of the government of india however the commission's domain is to ascertain the classes to be benefited and not the quantum for each class' representation hence the commission's jurisdiction to hear such complaints should be restricted to those that deal with the inclusion or against the exclusion of any backward class in such lists only this is in consonance with section 9(1) of the act that deals with the examination of requests for inclusion of any class of citizens as a backward classas stated above, article 340 of the constitution of india provides for the commission to make 'recommendations' as to the steps that should be taken by the union or any state to remove difficulties faced by the backward classes and to improve their condition hence, to make the advice of the commission ordinarily binding on the central government is an aberration and is vide for being in conflict with article 340 of the constitution and hence should be repealed moreover article 16(4) of the constitution is framed with the caveat of'in the opinion of the state' and hence with respect to the article decisions regarding reservation as espoused by article 16(4) for adequate representation in the services under the state are in the sole domain of the government and no other subsidiary or constitutional body (ncbc) this is due to the fact that in such matters the decision of the state is material and not that of any other body that makes recommendations to the government on such matters hence meaning that the ncbc can only make recommendations and that the government is supreme in the decisions that are taken with regards to reservationsthe framers of the constitution while deliberating on the constitution did not intend to delegate any decision making power in this matter from the president they intended that the powers of the president were to be exercised by the president only and not be delegated to be exercised by the ncbc or any other such body in this regard article 15(4) however does not have this additional caveat and has no overriding effect of government decisions being supreme over the recommendations of constitutional bodies such as the ncbc with regards to its provisionsthe combined reading of articles 16(4) and 340 of the constitution hence lay down the principle that the government should be free to make policies and decisions in the interests of the nation, wherein bodies such as the ncbc may make recommendations to the government but not bind the government to implement such recommendations in its decision makingthe basis of equality established as a fundamental right under articles 14-18 of the constitution implies that if a class of citizens has been determined to be falling under the tests of a backward class and a particular government either at the state or central level has notified it as a backward class then it follows that all such classes of citizens can be placed in the lists of the central and state governments for backward classes as the government so deems it to be fit and proper, following from the principle of equality hence, allowing for the recommendations of the ncbc to be overruled or ignored due to strong and compelling reasons as established by the government at the state or central levels about the inadequate representation of such classes of citizens in the services under the government of india and any local or other authority within the territory of india or under the control of the government of india this principle is also applicable for the purposes of making provisions for the advancement of socially and educationally backward classes or for the admission of socially and educationally backward classes to educational institutions in line with the existing limitations without necessarily consulting the commission if the central or state government has already included the group of citizens in its list of backward classes in line with articles 15(4) and 15(5) of the constitutionas stated above the intent and extent of the applicability of articles 15(4), (5) and article 16(4) of the constitution differ hence, it is imperative that any recommendations that are made with respect to these articles by the commission to the government of india be in light of respecting these constitutional distinctions, while benefiting the intended beneficiaries of the recommendations as they belong to different backgrounds and require reservation for different purposeshence this billnew delhi;pp chaudharynovember 13, 2015 memorandum regarding delegated legislationclause 5 of the bill provides that the commission shall follow such procedure as may be prescribed by the central governmentas the procedure to be prescribed will relate to matters of detail only, the delegation of legislative power is of a normal character annexure extract from the national commission for backward classes act, 1993 (27 of 1993) 1 (1) this act may be called the national commission for backward classes act, 1993short title and commencement definitions2 in this act, unless the context otherwise requires,—(a) "backward classes" means such backward classes of citizens other than the scheduled castes and the scheduled tribes as may be specified by the central government in the lists; (c) "lists" means lists prepared by the government of india from time to time for purposes of making provision for the reservation of appointments or posts in favour of backward classes of citizens which, in the opinion of that government, are not adequately represented in the services under the government of india and any local or other authority within the territory of india or under the control of the government of india; 3 (1) (2) constitution of the national commission for backward classes(a) (b) a social scientist; (c) two persons, who have special knowledge in matters relating to backward classes; 8 (1) (2) the commission shall regulate its own procedureprocedure to be regulated by the commission functions of the commission9 (1) the commission shall examine requests for inclusion of any class of citizens as a backward class in the lists and hear complaints of over-inclusion or under-inclusion of any backward class in such lists and tender such advice to the central government as it deems appropriate(2) the advice of the commission shall ordinarily be binding upon the central government ———— a billto amend the national commission for backward classes act, 1993————(shri pp chaudhary, mp)gmgipmrnd—3049ls(s3)—08-12-2015 | Parliament_bills | cf973108-3659-5030-b2d4-f19b1d012c7f |
- bill no 65 of 1976 the conservation of foreign exchangeand prevention of smuggling activities (second amendment) bill, 1976 a billfurther to amend the conservation of foreign exchange and prevention of smuggling activities act, 1974 be it enacted by parliament in the twenty-seventh year of the hepublic of india as follows:-1 (1) this act may be called the conservation of foreign exchange short and prevention of smuggling activities (second amendment) act, 1976 title and commen-5 (2) it shall be !teemed to have come into force on the 16th day of june, cement 1976 amendment of act 52 ot 1974 2 in section 12a of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as the principal act) in sub-section (1), for the words "twelve months", the 10 words "twenty-four months" shall be substituted removal of doubts 3 for the removal of doubts, it is hereby declared that every declaration made under section 12a of the principal act before the commencement of this act and in force immediately before such commencement shall have effect as if the amendment made in that section by this act had been in force on and from the 1st nay of july, 1975 5 4 (1) the conservation of foreign exchange and prevention of smuggling activities (amendment) ordinance, 1976 is hereby repealed, 6 of 1976 repeal and saving (2) notwithstanding such repeal, anything done or any action taken under the principal act, as amended by the said ordinance shall be deemed to have been done or taken under the principal act as amended 10 by this act statement of objects and reasonsthe special provisions for dealing with emergency contained in section 12a of the conservation of foreign exchange and prevention of smuggling activities act, 1974, have proved helpful in dealing effectively with persons engaged in smuggling and foreign exchange racketeering who, owing to their large resources and influence, have been posing a serious threat to the economy, and thereby to the security of the nation these provisions would have ceased to have effect on the expiry of twelve months from the 250th day of june, 1975 the powers under these provisions have strengthened the hands of government considerably there would have been a serious setback to the anti-smuggling operations if the provisions had been allowed to lapse hence, the president promulgatect, on the 16th june, 1976, the conservation of foreign exchange and prevention ui smuggling activities (amendment) ordinance, 1976, to extend the period of operation of the said provisions so as to provide that the provisions shall have effect for a period of twenty-four months (instead of twelve months) from the 25th day of june, 1975, or the period of operation of the proclamation of emergency issued in 1971, or the period of operation of the proclamation of emergency issued in 1975, whichever is the shortest the ordinance also provided for the continuance of the declarations made under the said provisions before the commencement of the ordinance and in force immediately before such commencement the bill seeks to replace the ordinance new delhi; the 24th july, 1976 pranab mukherje,e extract from the conservation of foreign exchange and prevention of smuggling activities act, 1974(52 of 1974) - - - - - special provisions for dealing with emergency 12a (1) notwithstanding anything contained in this act or any rules of natural justice, the provisions of this section shall have effect during the period of operation of the proclamation of emergency issued under clause (1) -of article 352 of the constitution on the 3rd day of december, 1971, or the proclamation of emergency issued under that clause on the 25th day of june, 1975, or a period of twelve months from the 25th day of june, 1975, whichever period is the shortest - - - - - a billfurther to amend the conservation of foreign exchange and prevention of smuggling activities act, 1974 (sltri pran-ab kumar mukherjee, minzster of revenue and banking) , - | Parliament_bills | 7b5b92d3-1b61-59ff-a532-c854b3721126 |
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