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on the 28th july, 2006 bill no xxii of 2006 the destitute and neglected women (welfare) bill, 2006 a billto provide for the maintenance and welfare measures to be undertaken by the state for the destitute, neglected, old, infirm or physically challenged widow, divorcee or unmarried women through establishment of an authority and for matters connected therewith or 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 destitute and neglected women (welfare) act, 2006short title,extent andcommencement(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, 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;(b) "authority" means the destitute and neglected women welfare authority established under section 3;(c) "destitute" in relation to a women who may be a widow, divorcee or unmarried means a women who has no relative or kinsmen to support her or who has no independent source of livelihood including the livelihood to her minor children dependent on her or any woman stricken with infirmity owing to old age, physical deformity, ailment, mental imbalance and who lives uncared for;(d) "prescribed" means prescribed by rules made under this act; (e) "widow" means an adult female human whose husband has died after her legal marriage3 (1) the central government shall, as soon as may be, by notification in the official gazette, establish the desitute and neglected women welfare authority for the purposes of this actestablishment of the destitute and neglected women welfare authority(2) the authority shall be a body corporate by the name aforesaid having perpetual succession and a common seal, with power to acquire, hold and dispose of property, both movable and immovable and to contract and shall by the said name sue and be sued(3) the headquarter of the authority shall be at bangalore in the state of karnataka; (4) the authority shall establish its branches in all the states and union territories at such conspicuous places as may be prescribed;(5) the authority shall have a secretariat with such number of officers and employees, with such terms and conditions of service as may be necessary for the efficient functioning of the authority as may be prescribed(6) the authority shall consist of —(a) a chairperson, who shall be the minister-in-charge of the union ministry of social justice and empowerment;(b) a vice-chairperson with such qualifications as may be prescribed to be appointed by the central government;(c) three members of parliament of whom two shall be from the lok sabha and one from the rajya sabha to be nominated by the respective presiding officers of each house;(d) two members representing the union ministry of human resource development to be appointed by the central government;(e) not more than five members to be appointed by the central government in consultation with the governments of states, by rotation in alphabetical order, to represent the governments of the states;(f) four members to be appointed by central government from amongst the non-governmental organizations working for destitute women or widowsfunctions of the authority4 (1) it shall be the duty of the authority to promote by such measures, as it thinks fit or appropriate, welfare measures for destitute or neglected women or widows of the country(2) without prejudice to the generality of the provisions of sub-section (1) the authority shall,—(a) maintain district-wise register of destitute or neglected women or widows who are in need of assistance from the authority with such details and in such manner as may be prescribed;(b) work out plans and formulate schemes for the welfare of destitute or neglected women or widows covered under this act;(c) give wide publicity through the electronic and print media about the welfare measures being undertaken by the authority;(d) perform such other functions not inconsistend with the provisions of this act, as may be assigned to it by the appropriate government from time to time5 the appropriate government shall, on the recommendation of the authority, provide the women covered under this act, the following facilities, namely:—facilities to the destitute or neglected women or widows(a) monthly allowance of two thousand rupees if the woman is having any dependent children and rupees one thousand five hundred in case she has no dependent child as subsistence allowance;(b) residential accommodation free of cost wherever necessary;(c) free education including technical education to dependent children; (d) free medical aid;(e) gainful employment;(f) free vocational education wherever necessary; (g) such other facilities, as may be necessary, for her rehabilitation, proper development, and for maintaining a respectable life in the society:provided that if any woman covered under this act either gets gainful employment or remarries, all the facilities provided to her and her dependent children in accordance with the provisions of this act shall be withdrawn from the date the get the gainful employment or remarries, as the case may be 6 the central government shall provide adequate funds to the authority, after due appropriation made by parliament by law in this behalf, from time to time for carrying out the purposes of this actcentral government to provide fundsact to have overriding effect7 the provisions of this act 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 women covered under this actpower to make rules8 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsquite a large number of women in our country particularly those belonging to lower and middle income groups or classes of the society become destitute after the death of their husbands who do not leave adult sons behind them or are divorced women or unmarried women either neglected by their families or being lonely have no means to support them it has also been seen that in many cases the widows are thrown out of the households many of them work as housemaids for their survival and to support the children if they have the ones but even this is not possible for the infirm, old, physically or mentally challeged women who mostly survive on begging many women are forced into flesh trade and become sex workers to avoid starvation, which makes their lives disgraceful the position of destitute women is more awful in rural areas because being illiterate they are exploited to the extent possibleit is expedient to liquidate the exploitation of the destitute, neglected women or widows in a welfare state like ours and provide financial assistance and other necessary facilities to such women so that they live honourably in the society for this purpose an authority should be established to ensure that the conditions of destitute, neglected women or widows should not become so miserable due to poverty which may enable the unscrupulous elements of the society to exploit the situation and make their lives disgraceful in the societyhence this billprema cariappa financial memorandumclause 3 of the bill provides for the establishment of the destitute and neglected women welfare authority clause 5 provides for certain facilities to the destitute and neglected women clause 6 lays down that central government shall provide rquisite funds the bill if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees five hundred crore may involve as recurring expenditure per annumnon recurring expenditure to the tune of one hundred crore may also involve memorandum regarding delegated legislationclause 8 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 the maintenance and welfare measures to be undertaken by the state for thedestitute, neglected, old, infirm or physically challenged widow, divorcee or unmarriedwomen through establishment of an authority and for matters connected therewith orincidental thereto————(shrimati prema cariappa, mp)mgipmrnd—1764rs(s5)—28-07-2006 | Parliament_bills | b89cc9f3-4d02-5f46-a6f9-5a6e3ab373a7 |
annexure extracts from the propuce cxss act, '1966 (15 or 1966) re 2 in this act, unless the context otherwise requires,— definitions, % k % (b) "cotton" means raw cotton, whether baled or loose, which has been ginned; % (g) "mill" means,— (i) in relation to cotton, any place which is a factory as defined in section 2 of the factories act, 1948, and in which, or 63 of 1948in any part of which, cotton is converted into yarn or thread either for sale as such or for conversion into cotton goods, ok (iii) in relation to any other produce, such place as the central government may, by notification in the official gazette, specify; (h) "occupier" in relation to any mill, means the person who has - the ultimate control over the affairs] of the mill and where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the mill; (k) "produce" means any goods specified in the first =i or the second schedule 3 (1) imposition of cess (2) there shall be levied and collected as a cess, for the purposes of this act, on every produce specified in column 2 of the second schedule, a duty of excise at such rate, not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, specify: provided that until such rate is specified by the central government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the said schedule persons 4 i vno shall be liable to pay duty 4 every duty of customs leviable under this act on any produce shall be payable by the person by whom such produce is exported from india and every duty of excise leviable under this act on any produce shall be payable by the occupier of the mill in which such produce is consumed or extracted 5 (1) (3) in this section, "crops' means crops or plants from which application of proceeds any produce is obtained of cess x : 7 the occupier of every mill shall—(a) if the mill was established before the commencement of oceupier to supply certain particuthis act, within fourteen days from such commencement, and lars to collector (b) if the mill is established after the commencement of this act, within fourteen days from such establishment, furnish to the collector a statement containing the following particulars, namely: - (i) the name and situation of the mill; (ii) the name and address of the occupier; (wii) the address to which the communications relating to the mill may be sent; and (iv) the total capacity of the mill delivery of monthly returns 8 (1) every occupier of a mill shall furnish to the collector every month a return stating the total amount of produce, specified in the second schedule, consumed or brought under processing or extracted in the mill during the preceding month (2) the return referred to in sub-section (1) shall be furnished before the seventh day of each month together with such other information as may be prescribed (3) every such return shall be made in such form and shall be verified in such manner as may be prescribed § (1) on receiving any return made under section 8, the collector shall assess the duty of excise payable on every produce specified in the second schedule, in respect of the period to which the return relates, and if the amount has not already been paid, shall cause a notice collection of cess leviable on produce specified to be served upon the occupier of the mill requiring him to make payment of the amount assessed within ten days of the service of the notice in second schedule, (2) if the occupier of any mill fails to furnish in due time the return referred to in section 8 or furnishes a return which the collector has reason to believe is incorrect or defective, the collector shall assess the amount payable by him in such manner, if any, as may be prescribed, and the provisions of sub-section (1) shall thereupon apply as if: such assessment had been made on, the basis of a return furnished by the occupier: provided that, in the case of a return which he has reason to believe is incorrect or defective, the collector shall not assess the duty of excise at an amount higher than that at which it is assessable on the basis of the return without giving to the occupier a reasonable opportunity of proving the correctness and completeness of the return (3) a notice under sub-section (1) may be served on the occupier of a mill either by registered post or by delivering or tendering it to the occupier or his agent at the mill finality of assessment,10 (1) any occupier of a mill who is aggrieved by an assessment made under section 9 may, within three months of service of the notice referred to in sub-section (1) of that section, appeal to such authority as the central government may, by notification in the official gazette, appoint in this behalf, for the cancellation or modification of the assessment and, on such appeal, the said authority may cancel or modify the assessment and order the refund to such occupier of the whole or part, ~as the case may be, of the amount paid thereunder: provided that the authority so appointed shall not be inferior in rank to the collector by whom the assessment was made (2) the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month (3) where the appellate authority is of opinion that any duty of excise has been short-levied, no order enhancing the duty of excise shall be made unless the appellant has been given notice to show cause, within one month from the date of service thereof, against the proposed order (4) the central government may, on the application of any person aggrieved by any order made under sub-section (1) or sub-section (3), cancel or modify such order, if such application is made within six months from the date of the order made under sub-section (1) or subsection (3), as the case may be (5) the central government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of one month (6) the decision of the central government, and subject to the decision of the central government, the decision of the appellate authority, shall be 'final i | % | | % | ||-------|------|------|------|12, where any duty of customs or excise demanded from any person recovery or any penalty payable by any person under this act is not paid,— | | ||---------|------|| of | sum || due | to || govern- | || ment, | || power | to |13 (1) the collector or any officer empowered by general or special order of the central government in this behalf shall have free access at all reasonable times during working hours to any mill or any part of \ _ inspect mills and take copies a mill, ; | of account (2) the collector or any such officer may, at any time during working hours, with or without notice to the occupier, examine the purchase, sale and stock records and accounts of any mill and take copies of or extracts from all or any of the said records or acounts for ~ the purpose of testing the accuracy of any return or of informing himself ag to the particulars regarding which information is required for the purposes of this act or any rules made thereunder: provided that nothing in this section shall be deemed to authorize the examination of any description or fomulae of any trade process14 (1) all such copies and extracts and all information acquired : informa tion acquired by a collector or any other officer from any inspection of any mill or from any return submitted under this act shall be treated as confidential to be confidential (2) if the collector or any such officer discloses to any person, other than a superior officer, any such information as aforesaid, without the previous sanction of the central government, he shall be punishable - with imprisonment for a term which may extend to six months and shall also be liable to fine: provided that nothing in this section shall apply to the disclosure of any such information for the purpose of a prosecution in respect of the making of a false return under this act provisions 15, (1) 2% % of certain acts to apply 1 of 1944, (2) the provisions of the central excises and salt act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of duties of excise on any produce specified in the second schedule as they apply in relation to the levy and collection of duty payable to the central government under that act offences 16 (1) whoever— (a) evades the payment of any duty of customs or excise payable under this act, or : | eo | - ||--------|------|| 20 | || (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: - : (a) conditions subject to which refund may be made of any sums collected as duties of excise on any quantity of oil exported from india; (b) the form of the monthly return which every occupier of a _ mill should submit to the collector and the manner in which such return shall be verified; , (c) information which every occupier may be required to furnish in the monthly returns; (d) manner in which assessment of duties of excise shall be made where no return has been furnished or the return which has been furnished is believed by the collector to be incorrect ot defective; 22 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 successive sessions, and if, before the expiry of the session rules to be laid - before ~ parliament, in which it is so laid 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 the rule | | | | | % ||------|------|------|------|-------| the second schedule [see section 3(2)]| | | | s | name | of | the ||------------|---------------|------------|-----------|-----------|-------|--------|| the | maximum | rate | actual | rate | at | which || no | produce | at, | which | duty | of | duty || excise | may | be | be | collected | until | a || collected | different | rate | isspeci- | | | || fied | by | the | central | | | || government | | | | | | || 1 | 2 | 8 | 4 | | | || 1 | cotton | consumed | in | one | rupee | per || any | mill | in | india | with | | || a | view | to | producing | | | || or | manufacturing | any | | | | || goods | therefrom | | | | | || bale | of | 1814 | kilo- | | | || grams, | or | in | the | case | | || of | unbaled | cotton, | | | | || twenty-one | paise | per | | | | || 50 | kilograms | | | | | || of | 1814 | kilograms, | | | | || or | in | the | case | of | un- | || baled | cotton, | twenty- | | | | || eight | paise | per | 50 | | | || kilograms | | | | | | || % | | | | | | || % | | | % | | | | extract from the coconut development boarp act, 1979 (5 or 1979)a 13 (1) there shall be formed a fund to be called the cocenut development fund and there shall be credited thereto— constitution of coconut development fund (a) any sums of money which the central government may, after due appropriation made by parliament by law in this behalf, provide from and out of the proceeds of cess credited under section 4 of the copra cess act, 1979, after deducting therefrom the expenses of collection of the cess and the amount, if any, refunded; ¥ _ | Parliament_bills | 58331a01-3322-5bb6-99e5-b8d9fbf912fc |
chapter iii special powers of the central government| power | of ||----------|-------|| central | || govern- | || ment | to |8 notwithstanding anything contained in any other law for the time being in force or any thing in any agreement to the contrary, the central government may, by notice in writing, require a shipowner to whom the 5 committee had granted any financial assistance at any time before the appointed day, to discharge forthwith in full his entire dues and also discharge his other liabilities to the central government if— (a) it appears to the central government that false or mis- | call ||---------|| repay- || ment || before || agreed || period |jjeading information in any material particular was given by the 10 shipowner for the purpose of procuring or for continuing to procure the benefit of such financial assistance; or (b) the shipowner has failed to comply with the terms of his agreement with the committee; or (c) there is a reasonable apprehension that the shipowner is unable to pay his debts or, that proceedings for liquidation have been or may be commenced against the shipowner; or (d) the central government has reason to believe that the shipowner has not used or applied the financial assistance granted by the committee strictly for the purpose for which it was granted or has otherwise misapplied or misappropriated the same for wrongful gain; or (e) the property assigned, charged, hypothecated, mortgaged or pledged to the committee as security for financial assistance is not insured or kept insured by the shipowner to the satisfaction of the central government, or if such property has depreciated in 3m value to such an extent that, in the opinion of the central government, further security to the satisfaction of the central government should be given and such security is not given; or (f) without the permission of the central government any 30 ship, machinery, plant or other property, whether forming part of the security or otherwise, is removed by such shipowner without being replaced; or (g) for any other reason, it is necessary so to do to protect the interests of the central government "financial assistance" explanation—for the purposes of this act, shall include any loan, advance or monetary assistance including any guarantee or counter-guarantee given to the shipowner by the committee at any time before the appointed day 9 (1) where the central government issues a notice under section 8 and the shipowner fails to comply with such notice, the central gov- 4° ernment may notwithstanding anything contained in any other law for appointment of receiver without interventhe time being in force or anything contrary contained in any agreement, deed or other instrument in the nature of any guarantee or counterguarantee, may appoint without intervention of the court, a receiver to tion of court, detain and take possession of any ship or other assets belonging to the shipowner whether mortgaged, hypothecated or charged with power to— (%) sell such ship or other assets by public auction notwithstanding anytning to the contrary contained in section 51 of the act; (4) demana and recover ali the income in respect of which he 4s appointed receiver of any such sup or oiler assets and to approptiate the same in the discnarge of rents, taxes and other dues and outgoing afiecting the same and in payment of the liabilities of tne ship owner under any mortgage, hypothecation or charge to the central government; or 10 (iti) use, operate, charter or lease such ship or other assets to generate incomes, rents or protits to meet the liabilities of the a5 ship owner to the central government under the mortgage, hypothecation or charge, and pay the residue, if any, of the money received by him to the person who, but for the appointment of the receiver, would have been entitled to receive the income of which he is appointed receiver, or who is otherwise entitled to such property (2) a receiver appointed under this section shall be deemed to be the agent of the shipowner and the shipowner shall be solely responsible for the receiver's acts or defaults unless such acts or defaults are due to any improper intervention on the part of the central government 10 (1) where the central government requires a shipowner to make immediate repayment of any financial assistance pursuant to a ® a appointment of directors and administrators,go notice issued under section 8 and the shipowner fails to make any such repayment, the central government may, notwithstanding anything contained in any other law for the time being in force, or anything contrary contained in any agreement, deed or other instrument in the nature of any guarantee or counter-guarantee, and without prejudice to anything contained in section 9, by notified order, appoint as many persons as it thinks fit,— (a) to be directors ot the company if the shipowner is a company, as defined in the companies act, 1956, or (b) in any other case, to be the administrators of the shipping concern 35 {2} the power to appoint directors or administrators under this section includes the power to appoint any individual, firm or body corporate to be the directors or, as the case may be, administrators on such terms and conditions as the central government may think fit 49 (3) for the removal of doubts, it is hereby declared that the power to appoint direciors or administrators include the power to remove or repiace the persons so appointed a (4) nothing in the companies act, 1956, or in any other law for the lime being in force or in any instrument relating to the shipowner if 45 it is a company shall, in so far as it makes, in relation to a director, any provision for the holding of any share qualification, age limit, restriction on the number of directors or directorships, retirement by rotation or removal from office, apply to any director appointed by the central government under this section, 11 (1) on the issue of a notified order under section 10—effect of notified order (a) if the shipowner is a company as defined in the companies act, 1956, all persons holding office as, directors of the shipowner and in any other case, all persons holding any office having the powers of superintendence, direction and control immediately before the issue of the notified order, shall be deemed to have vacated their offices as such; (b) any contract of management between the shipowner and director or person referred to in clause (a) and 10 holding office as such immediately before the issue of the notified order shall be deemed to have been terminated (2) the directors or administrators, appointed under section 10, shall take such steps as may be necessary to take into their custody or under their control, the property, effects and actionable claims to which the shipowner is, or appears to be, entitled, and all the property and effects of the shipowner shall be deemed to be in the custody of the directors or administrators, as the case may be, as from the date of the notified order 20 (3) subject to the other provisions of this act, the directors appointed under section 10, shall, for all purposes, be the directors of such company duly constituted under the companies act, 1956, and such directors, shall alone be entitled to exercise all the powers of such director |12 subject to the control of the cent: tal government, the directors, or, as the case ma: y be, the administrators appointed under section 10, 25 powers and duties of directors and administrators, 'cise such powers 'y be exercisable by persons in charge of shall take such steps as may be necessary for the purpose of efficiently managing the business of the shipowner and shail exer and discharge such duties as ma) managing the said business, | no | right ||-----------|----------|| go | || to | com- || pensation | |13 (1) notwithstanding anything to the contrary contained in any contract or in any law for the time being in force, no managing or wholetime director or any other director or a manager or any person in charge for termination of contract of management of a shipowner which is a company shall be entitled to any compensation for the loss of office or for the premature termination, under this act, of any contract of management entered into by him with 35 such company, of managing director, ete | (2) nothing contained in sub-section (1) shall affect the right of any such managing or whole-time director, or any other director or manager or any such person in charge of management to recover from the ship owner moneys recoverable otherwise than by way of such compensation 490 applica- 14 (1) where directors have been appointed under section 10 in tion of act 1 of 1956 in the memorandum or articles of association of - relation to a company, then, notwithstanding anything contained in the companies act, 1956 or such company,— (a) it shall not be lawful for the share holders of such company 45 or any other person to nominate or appoint any person to be a director of the company; (&) no resolution passed at any meeting of the shareholders of such company shall be given effect to unless approved by the central government; (c) no proceeding for the winding up of such company or for 5 the appointment of a receiver in respect thereof shall lie or be continued in any court, except with the consent of the central government (2) subject to the other provisions of this act and subject to such other exceptions, restrictions and limitations, if any, as the central 10 governmeni may, by notification in the official gazette, specify in this behalf, the companies act, 1956, shall continue to apply to a shipowner which is a company in the same manner as it applied thereto before the issue of the notified order under section 10 recovery 15 (1) any amount payable to the central government by the ship- of dues as arrears 15 owner pursuant to a notice issued under section 8 may be recovered in the same nianner as an arrear of land revenue of land revenue, (2) the central government may, for purposes of sub-section (1), appoint an officer to prepare a certificate specifying the amount due from such shipowner and send it to the collector of fhe district in which 20 the shipowner owns any property or carries on business provided that the officer so appointed shall, before sending the certificate to the collector, give an opportunity of being heard to the shipowner (3) the' collector shall on receipt of such certificate, proceed to recover from such shipowner the amount specified in the certificate delegation of powers 25 16, (1) the central government may, by notification in the official gazette, and subject to such conditions, restrictions and limitations as may be specified therein -or otherwise, delegate all or any of its powers and functions under this chapter to a designated person (2) where any notification has been issued under sub-section (1), | to ||----------|| designa || ted |3° the provisions of this act shall apply in relation to the designated per- person, son as they apply in relation to the central government in respect of any matter in relation to which the powers and functtons of the central government have been delegated to the designated person chapter iv 35 miscellaneouseffect of ordinance : 17 the provisions of this act shall have effect notwithstanding anvthing inconsistent therewith contained in anv other law for the time being in force or in the memorandum or articles of association of 40 anv company which is a shipowner or in anv agreement deed or other instrument having effect by virtue of any law other than this act of the act in other jaws, protec tion of 18 no suit or other legal proceeding shall lie against the central government or anv director er administrator annainted hv the central government or the designated nerson or anv officer or other emnlovee action taken in good faith, of the central government or the designated person for anv lose or 4 damage caused or likely to be esused bv anvthins which is in a good faith done or intended to he done in vursuance of this act or any other law 'or provision having the force of law 19 every director or administrator appointed under section 10 and indemnification of directors, ete, the designated person appointed under section 16 shall be indemnified by the central government against all losses and expenses incurred by him in relation to the discharge of his duties, except such as are caused by his own wilful act or default directors, ete, 20 every director or administrator appointed under section 10 and the designated person appointed under section 16 shall be deemed to be a public servant within the meaning of section 21 of the indian penal code to be public servants statement of objects and reasonsthe shipping development fund committee (sdfc) was established by the government in 1959, under section 15 of the merchant shipping act, 1958 the main function of the sdfc is to administer the shipping development fund, formed with grants and loans from the government, which is utilized for granting loans and extending different types of financial assistance for purposes of acquisition and maintenance of ships the current fall in freight rates and the recession in the international shipping industry have placed a considerable financial burden on the sdfc and affected its ability to finance new ship acquisitions although the sdfc performed well its role as a developmental body, its record in respect of enforcing recovery of loans extended by it has been well below expectations the government has since decided to establish a new financing agency under the companies act in the place of the sdfc which would be endowed with wider financial responsibilities and greater flexibility of operations 2 it is, therefore, considered necessary through legislation to abolish the shipping development fund and the sdfc and provide, among other things, for the vesting of the assets and liabilities thereof in the government, transfer of the employees of the sdfc to the government, special powers of recovery of outstanding dues of the committee including appointment of receiver without intervention of courts, appointment of directors and administrators, recovery of dues as arrears of land revenue and a power to recall loans before the agreed period to government these powers could be exercised by the government directly or through a designated person 3 the bill seeks to achieve the above objects new detu; the 26th november, 1986 : vishwanath pratap singh president's recommendation under article 117 of the constitution of india[copy of letter no 10|65|$4-cie-1, dated 28th november, 1986 from shri vishwanath pratap singh, minister of finance to the secretary- general, lok sabha] the president, having been informed of the subject matter of the proposed bill to 'abolish the shipping development fund committee constituted under the merchant shipping act, 1958, and to provide for certain matters incidental thereto, reeommends under clauses (1) and (3) of article 117 of the constitution of india, the introduction and consideration of the bill in lok sabha financial memorandumclauses 4, 5 and 7 of the proposed legislation dealing with consequential provisions and continuation of suits against the central governernment and transfer of services of the existing employees of the sdfc may involve expenditure out of the consolidated fund of india it has not been possible at this stage to correctly estimate such expenditure however, as on date, sdfc's guarantees and counter-guarantees amount to a total value of about rs 626 crores the transfer of the employees ~ of the sdfc to the government would entail a recurring yearly expenditure of approximately rs 18 lakhs annexure extracts from the merchant shipping act, 1958 (44 or 1958)an act to foster the development and ensure the efficient maintenance of an indian mercantile marine in a manner best suited to serve the national interests and for that purpose to establish a national shipping board and a shipping development fund, to provide for the registration of indian ships and generally to amend and consolidate the law relating to merchant shipping part iv suippinc development fundforma- 14 there shall be formed a fund to be called the shipping development fund (hereinafter in this part referred to as the fund) there shall be credited thereto— tion of shipping development fund, (a) the amount of such grants as the central government may make for being credited to the fund; (b) the amount: of any loans advanced by the central government to the committee constituted under section 15 for carrying out the objects of the fund; (bb) the amounts received by the said committee on the issue and sale of bonds and debentures; (c) such sums of money as may, from time to time, be realised out of repayment of loans made from the fund or from interest on loans or dividends from investments made from the fund; (d) such other sums as may be received for being credited to the fund 15, (1) the central government shall constitute a committee to be called the shipping development fund committee (hereinafter in this part referred to as the committee) consisting of a chairman and such number of other members, not exceeding twelve as the central government may think fit to appoint thereto shipping development fund committee(2) the committee so constituted shall be a body corporate by the name aforesaid having perpectual succession and a common seal with power to acquire, hold and dispose of property) and may by that name sue and be sued , (3) the committee shall have power to regulate its own procedure sts applica- 16 (1) the fund shall vest in the committee and shall be applied towards meeting the expenses of the committee and for granting loans and financial assistance in any other form,— (a) to persons of the description mentioned in section 21— (i) for the acquisition and maintenance of ships, including modification, reconstruction and renovation thereof; and (i) for meeting any short-term financial requirements; (b) to indian ship-yards for the construction of new ships (2) the committee shall not grant any loan or give any financial assistance under sub-section (1) except on such terms and conditions as the central government may from time to time specify, and any such term may, if the loan or financial assistance is granted or given to a company, provide for the appointment by the committee of one or more directors of such company and such provision and any appointment of directors made in pursuance thereof shall be valid and effective notwithstanding anything to the contrary contained in the companies act, 1956, or in any other law for the time being in force or the memorandum, articles of asociation or any other instrument relating to the company and any provision regarding share qualification, age limit, number of directorships, removal from office of director and such like conditions contained in any such law or instrument aforesaid, shall not apply to any director appointed by the committee in pursuance of the term as aforesaid (24) any director appointed in pursuance of sub-section (2) shall,— (a) hold office during the pleasure of the committee and may be removed or substituted by any person by order in writing by the committee; t (b) not incur any obligation or liability by reason only of his being a director or for anything done or omitted to be done in good faith in the discharge cf his duties as a director or anything in relation thereto; (c) not be liable to retirement by rotation and shall not be taken into account for computing the number of directors liable to such retirement (2b) every director appointed by the committee shall be indemnified by the committee against all losses and expenses incurred by him in, or in relation to, the discharge of his duties, except such as are caused by his own wilful act or default (2c) no suit or other legal proceeding shall lie against any director appointed by the committee for any loss or damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of this act or any other law or provision having the force of law (3) the committee shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as the centra] government may, in consultation wit the comptroller and auditor-general of india, prescribe (4) the accounts of the committee shall be audited by the comptroller and auditor-general of india or a person authorised by him in this behalf at such intervals as the comptroller and auditor-general of india may specify and any expenditure incurred in connection with such audit shall be payable by the committee (5) the comptroller and auditor-general of india and any person authorised by him in connection with the audit of the accounts of the committee shall have the same rights, privileges and authority in connection with such audit as'the comptroller and auditor-general of india has in connection with the audit of government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any office of the committee (6) the accounts of the committee as certified by the comptroller and auditor-general of india or any person authorised by him in this behalf, together with the audit report thereon, shall be forwarded to the central government and that government shall cause the same to be jaid before each house of parliament borrow- 16a (1) the committee may issue and sell bonds and debentures, with or without interest, for the purpose of carrying out the objects of the fund ing powers, (2) the honds and debentures of the committee shall be guaranteed by the central government as to the repayment of the principal and the payment of interest, at such rate as may be fixed by the central government on the recommendation of the committee at the time the bonds and debentures are issued acts and proceed 17 no act done or proceeding taken by the commiffee shall be questioned on the ground merely of the existence of any vacancy in or defect in the constitution of, the committee | ings ||---------|| commit- |17a notwithstanding anything contained in any enactment for the time being in force relating to income-tax or wealth-tax, the committee shall not be liable to pay— tee not to be invalid, exemption from liability (a) income-tax in respect of its income, profits or gains; and to pay income- (b) wealth-tax in respect of its net wealth tax and wealthtax 18 the central government may, by notification in the official gazette, declare that with effect from such date as may be specified in the notification, the committee shall be dissolved, and thereupon— dissolution of the committee(a) all the property vested in the committee shall vest in the central government; and (6) all the liabilities of the committee shall become the liabilities of the central government" 19 (1) the central government may make rules to carry out the purposes of this part make rules in respect to matters in this part (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 term of office of members of the committee and the manner of filling casual vacancies in the committee; (b) powers of the chairman of the committee; (c) the travelling and other allowances payable to members of the committee; (d) the appointment of officers and other employees of the committee and the terms and conditions of their service; (e) the custody and investment of the fund; (f) the execution of instruments and the mode of entering into contracts by or on behalf of the committee and the proof of documents purporting to be executed, issued or sfgnéd by or on behalf of the committee; (ff) the manner and terms of issue, sale and redemption of bonds and debentures by the committee; (g) any other matter which may be or is to be prescribed, a ® | Parliament_bills | d504cc00-e719-5166-82f8-34ab46a003db |
bill no 63 of 2016 the constitution (amendment) bill, 2016 byshri jayadev galla, 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:—2 for article 340 of the constitution, the following article shall be substituted, namely:—substitution of new article for article 340"340 (1) there shall be a commission for the backward classes to be known as the national commission for the backward classesnational commission for backward classes5(2) subject to the provisions of any law made in this behalf by parliament, the commission shall consist of a chairperson, vice-chairperson and three other members and the conditions of service and tenure of office of the chairperson, vice- chairperson and other members so appointed shall be such as the president may by rule determine10(3) the chairperson, vice-chairperson and other members of the commission shall be appointed by the president by warrant under his hand and seal(4) the commission shall have the power to regulate its own procedure (5) it shall be the duty of the commission—15(a) to investigate and monitor all matters relating to the safeguards provided for the backward classes under this constitution or under any other law for the time being in force or under any order of the government and to evaluate the working of such safeguards;(b) to inquire into specific complaints with respect to the deprivation of rights and safeguards of the backward classes;20(c) to participate and advise on the planning process of socio-economic development of the backward classes and to evaluate the progress of their development under the union and any state;(d) to present to the president, annually and at such other times as the commission may deem fit, reports upon the working of those safeguards;25(e) to make in such reports recommendations as to the measures that should be taken by the union or any state for the effective implementation of those safeguards and other measures for the protection, welfare and socioeconomic development of the backward classes; and30(f) to discharge such other functions in relation to the protection, welfare and development and advancement of the backward classes as the president may, subject to the provisions of any law made by parliament, by rule specify (6) the president shall cause all such reports to be laid before each house of parliament along with a memorandum explaining the action taken or proposed to be taken on the recommendations relating to the union and the reasons for the nonacceptance, if any, of any of such recommendations35 40(7) where any such report, or any part thereof, relates to any matter with which any state government is concerned, a copy of such report shall be forwarded to the governor of the state who shall cause it to be laid before the legislature of the state along with a memorandum explaining the action taken or proposed to be taken on the recommendations relating to the state and the reasons for the non-acceptance, if any, of any of such recommendations45(8) the commission shall, while investigating any matter referred to in subclause (a) or inquiring into any complaint referred to in sub-clause (b) of clause (5), have all the powers of a civil court trying a suit 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;(b) requiring the discovery and production of any document; (c) receiving evidence on affidavits; (d) requisitioning any public record or copy thereof from any court oroffice;(e) issuing commissions for the examination of witnesses and documents;5(f) any other matter which the president may, by rule, determine(9) the union and every state government shall consult the commission on all major policy matters affecting backward classes" statement of objects and reasonsindia is a diverse country with different castes, religions and groups inspite of this diversity, india is united and one of the reasons for such unity is that the framers of the constitution have taken care of interests of all citizens irrespective of caste, colour and creed while making the constitution but, unfortunately, backward classes who constitute more than fifty per cent of the total population are not getting their due share in the absence of appropriate provisions in the constitutionthere is no doubt that article 340 of the constitution deals with appointment of commission to look into the conditions of backward classes, provide grants by union and states and also talks about laying reports in parliament, etc but, it does not deal with the core aspects of the backward classesthe existing commission does not have the jurisdiction to investigate and monitor all matters relating to the safeguards provided for the backward classes under the commission or under any other law; it cannot inquire into specific complaints with respect to the deprivation of rights and safeguards; it cannot participate in the planning process of socio-economic development of backward classes and advise the state or the central government; the present commission does not have the powers of a civil court as it has been in the case of the scheduled castes and the scheduled tribes commissions and it is not mandatory on the part of union or state governments to consult the present commission on major policy matters relating to the backward classes, apart from other deficiencies in the existing commissionsecondly, in pursuance of various representations and requests made, parliamentary committee for welfare of backward classes, in its first report, recommended for conferring constitutional status on the national commission for backward classes at par with national commission for scheduled castes and the national commission for scheduled tribes to deal with various grievances and to undertake welfare measuresthirdly, some states classified backward classes on the basis of castes or communities into two or three groups such as backward class and most backward class some other states classified backward classes into a, b, c, d groups as per their status and occupations but, there is no such classification made in the central list of other backward classesin view of the above and in the absence of constitutional status to the national commission for backward classes and in the absence of an effective mechanism or forum with constitutional status to deal with grievances and various other issues relating to backward classes, the proposed bill seeks to amend the constitution to confer constitutional status on the national commission for backward classeshence this billnew delhi;jayadev gallafebruary 10, 2015 financial memorandumclause 2 of the bill provides for setting up of a national commission for backward classes it also provides for appointment of chairperson, vice-chairperson and members of the commission the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of about rupees ten crore will be involveda non-recurring expenditure of about rupees ten crore is also likely to be involved annexure extract from the constitution of india appointment of a commission to investigate the conditions of backward classes340 (1) the president may by order appoint a commission consisting of such persons as he thinks fit to investigate the conditions of socially and educationally backward classes within the territory of india 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 condition and as to the grants that should be made for the purpose by the union or any state and the conditions subject to which such grants should be made, and the order appointing such commission shall define the procedure to be followed by the commission(2) a commission so appointed shall investigate the matters referred to them and present to the president a report setting out the facts as found by them and making such recommendations as they think proper(3) the president shall cause a copy of the report so presented together with a memorandum explaining the action taken thereon to be laid before each house of parliament ———— a billfurther to amend the constitution of india————(shri jayadev galla, mp)gmgipmrnd—4352ls(s3)—03-03-2016 | Parliament_bills | a7ae4115-7ace-5d95-bc39-e98154e20fa9 |
bill no lxxxvi of 2006 the children school bags (limitation on weight) bill, 2006 a billto provide for limitation on the weight of school bags, duties and responsibilities of the schools to ensure the compliance of the limitations so imposed and to provide lockers in schools and to issue necessary instructions for handling and carrying of school bags by children and for matters connected therewith or incidental theretobe it enacted by parliament in the fifty-seventh year of the republic of india as follows:—short title and commencement1 (1) this act may be called the children school bags (limitation on weight)act, 20065(2) it shall come into force with immediate effectdefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in case of a state the government of that state and in other cases, all the central government;(b) "prescribed" means prescribed by rules made under this act;3 (1) it shall be the duty of the appropriate government to ensure that the weight of the school bag to be carried by a child of particular class shall not be more than ten per cent of the weight of the child:weight of school bag notto be more than ten per cent of body weight5provided that there shall not be any school bag for a child studying in nursery and kindergarten classes (2) the appropriate government, shall in consultation with the indian academy of pediatricians or such other body as may be specified by the central government, notify in the official gazette, the average weight of the child for a particular class for determining the weight of the school bag104 (1) the appropriate government shall, within its territorial jurisdiction, ensure that every school provides lockers of such size, as may be prescribed, to each student in the school up to class eighth in order to enable him to keep his sports equipments, books and note books in the schoolappropriate government to ensure lockers in school15(2) the appropriate government shall issue necessary instructions to every school authority wherein every teacher shall have responsibility to inform the students upto class fifth in advance about the books and note books to be brought to school on a particular day5 (1) the appropriate government shall ensure that every school, within its jurisdiction, issues guidelines and instructions prescribing dimensions and the fabric for the school bag for students upto a particular class in such manner as may be prescribedschools to issue guidelines on school bags20(2) the appropriate government shall direct every school within its jurisdiction to issue guidelines and ensure that:—(a) the students should use appropriate school bag with several compartments to balance the weight and broad padded straps for symmetrical distribution of weight on their spine;25(b) the students should always use both straps for carrying school bags and nostudent is slinging his bag over one shoulder;(c) the students should always keep the bag down while waiting for the schoolconveyance or in the school assembly;30(d) the students should bend at knees with back straight while lifting the schoolbag(e) the students should be told how to pack their school bags so that heavy items should be close to the body and not carry unwanted items to schoolpenalty6 any school violating the provisions of this act and the rules made thereunder shallbe liable for fine which may extend to three lakh rupees:40provided that the appropriate government may, if the school is recognized,derecognize the school in case of second or subsequent violation and rules made underthis actpower to remove difficulties457 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 difficulty:provided that no such orders shall be made after the expiry of the period of threeyears from the date of commencement of this actoverriding effect508 the provisions of this act shall be in addition to, and not in derogation of, theprovisions in any other law, for the time being in force, relating to school bagspower to make rules9 the central government may, by notification in the official gazette, make rules forcarrying out the purposes of this act statement of objects and reasonssmall children often have been seen tottering to school with heavy backpacks the results of this excessive weight is more serious than ever expected some children may develop a permanent stoop due to the heavy pressure on their spinal cord, which would lead to permanent damage to their physical structure and back musclesit is a medically proven fact that lifting heavy burdens for a long time or distance is not good for anyone, especially children in the tender age, bones are delicate and excessive weight can misalign the spine leading to offensive skeletal and muscle maturity carrying a heavy bag on the back often results in aches in the back and shoulders forward bending at the back makes the work of breathing harder children carrying bags weighing more than 10 per cent of their body weight have been found to have poorer lung functionyet, life goes on as before for most families even after they hear their children complaining about pain in back and neck growing weight of school bag and its effect on health of the children has became a matter of grave concern for every parent school authorities have also been expressing their concern over the issue but nothing is being done to lessen the burden of school bagsalong with books, children have to carry their sports and other equipment with themif lockers are provided to children in school, it will allow them to leave sports equipment, and certain books and notebooks in school further, the school should issue common instructions to students in advance which books will be needed and which can be left at home and teaching the child to put down the bag when waiting at the bus stop, in the assembly, and to use both straps of the bag, etc some schools have adopted a way for reducing the weight of school bags they don't send all the books back home only those books are kept in the bags which the students are required to study at home this has been working very well for junior classes therefore, there is an urgent need to enact legislation for the whole of the country to save the children from carrying heavy loads on their backhence this billvijay j darda 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 matter will relate to details only, the delegation of powers is of normal character———— a billto provide for limitation on the weight of school bags, duties and responsibilities of the schools to ensure the compliance of the limitations so imposed and to provide lockers in schools and to issue necessary instructions for handling and carrying of school bags by children and for matters connected therewith or incidental thereto————(shri vijay j darda, mp) | Parliament_bills | 5b13178f-a5cd-5498-b0da-81549108f478 |
the probation of offenders bill, 1957(as introduced in lok sabha) bill(as introduced in the lok sabha) to provide for the release of offender oft probation or aft, clue admonition and for matters connected therewith be it enacted by parliament in the eighth year of the republic of india as follows:-1 (1) this act may be called the probation of offenders act, short title 1957 estcnt and com ence-ilmut s (2) it extends to the whole of india except the state of jammu and kas~ (j) it shall come into force in a state on such date as the state government may, by notification in the oftlclal gazette, appoint, and different dates may be appointed for different parts of the state 10 2 in this act, unless the context otherwise requires,-(a) "code" means the code of criminal procedure, 1898; (b) "probation offtcer" means an offteer appointed to be a probation offtcer or recognised as such under section 11; (c) "prescribed" means prescribed by rules made under is this act; (d) words and expressions used but not defined in this act and defined in the code of criminal procedure, 1898, shall have the meanings respectively assigned to them in that code power of coun to release certain offenders after admonition 3 when any person is found guilty of having committed an offence punishable under section 379 or section 380 or section 381 or section 403 or section 420 of the indian penal code or any offence punishable with imprisonment for not more than two years, or with fine, or with both, under the indian penal code or any other law, 5 and no previous conviction is proved against him and the court by which the person is found guilty is of opinion that, having regard to the circumstances of the case including the nature of the offence and the character of the offender, it is expedient 80 to' do, then, notwithstanding anything contained in any other law for the time 10 being 'in"force, the court may, instead of sentencing him to any p\ulishment or releasing him on probatio~ of good conduct under section 4, release him' after due admonition power or court to releue certain offender on probation ~d= 4 (1) when any person is found guilty of having committed an offence not punishable with death or imprisonment for ltfe and the 15 court by which the person is found guilty is of opinion that, having regard to the circumstances of the case including the nature of the offence and the character of the offender, it is expedient to release h!m on' 'probation of ftod conduct, then, notwithstanding anything contained in' any' other law for tbetime being in fol'ce, the court 20 may, instead of sentencing him at once to any punishment, direct that he 'be released on his entering into a bond, with or without sureties, to appear and receive sentence when called upon during such p2riod, not exceeding three years, as the court may direct, and in the meantime to keep the peace and be of good behaviour: 25 provided that the court shall not direct such release of an offender unlesl 1t is latisfted that the offender or bts surety, il any, has a fixed place of abode or regular occupation in the place- oyer which the court exercises jurisdiction or in which the oftender is likely to live cturtilgtbe 'period for whieh he enters into the bonet 30 (2) before making any order under sub-section (1), the court shall take into consideration the report, if any, of the probation omcer concerned in 'relation to the case· (j) when an order under bub-section (1) is made, the court may, if it is of opinion that in the interests of the offender and of 35 the public itia expedient 10 to do, in addition pass a supervision order direeting -that the offender shall remain under~the supervision of a probation officer named in the order during such period, not be1ng tess than one year,as may be specified therein, and may in such supervision order impose such conditions as it deems necessary 40 for the due supervision of the offender (4) the oourt making a supervision order under sub-section (3) shall require the offender, before he is released, to enter into a bond, with or without sureties, to observe the· conditions spec1fted·in such order and such additional conditions with respect to residence, abetention from intoxicants and any other matters as the court may, having regard to the particular circumatances, consider fit to impose 5 for preventing a repetition of the same offence or a commission of other offences by the offender - (5) the court making a supervision order under: sub-section (3) hall explain to the offender the terms and conditions of the order and shall forthwith furnish one copy of the supervision order to 10 each of the offenders, the sureties, if any, and the probation officer ccmeemed ":"""",~, 5 (1) the court directing the release of an offender under sec- power of tion 3 or section 4, may, if it thinks fit, make at the same time a fur-:ireto ther order directing him to payrefuted offenders to 15 (a) such compensation as the court thinks reasonable for g~8~~i!!~ loss or injury caused to any person by the commission of the and costs offence; and (b) such costs of the proceedings as the court thinks reasonable 20 (2) the amount ordered to be paid under sub4ection (1) may be '1'ecovered as a fine in aceordanee witbthe provisions of aectioas 386 and 387 of the code (3) a civil court trying oy suit, arising out of the same matter for which the offender is prosecuted, shall take into account any 2s amount paid or recovered as compensation qnder sub-section (1) in awarding damages 6 (1) if, on the application of a probation ofticer, any court vandi'~t!o[l orof con nons which passes an order under section 4 in respect of an offender is probation of opinion that in the interests of the offender and the public it 30 is expedient or necessary to vary the conditions of any bond entered into by the offender, it mny, at any time during the period when the bond is effective, vary the bond by extending or diminishing the duration thereof so, however, that it shall not exceed three years from the date of the original order or by altering the conditions 3s thereof or by inserting additional conditions therein: provided that no such variation shall be made without giving the offender and the surety or sureties mentioned in the boftd an opportunity of being heard (2) if any surety refuses t~ consent to any vari,ation proposed 40 to be made under sub-section (1), the court may require the offender to enter into a fresh- bond and' if the offender refuses or fails to do so, the court may sentence him for the offence of which he was found guilty (3) notwithstanding anything hereinbefore contained, the court which passes an order under section 4 in respect of an offender may, s if it is satisfied on an application made by the probation officer, that the conduct of the offender has been such as to make it unnecessary that he should be kept any longer under supervision, discharge the bond or bonds entered into by him rellmtric~ons 7 (1) when 6i1y person under twenty-one years of age is found 10 on pnsod-ment of guilty of having committed an offence punhhable with imprisonoffend de r ~ ment (but not with imprisonment for life), the court by which the un e cd-ty-one years person is found guilty shall not sentence him to imprisonment unof &ie less it is satisfied that, having regard to the circumstances of the case including the nature of the offence and the character of the is offender, it would not be desirable to deal with him under section 3 or section 4, and if the court passes any sentence of imprisonment on the offender, it shall record its realons for doing so (2) before passing a sentence of imprisonment on any offender ~erred to in sub-section (1), the court shall call for a report from 20 the probation officer and consider the report, if any, and any other information available to it relating to the character and physical and mental condition of the offender (3) the report of the probation officer referred to in sub-section (2) shall be treated as confidential: 25 provided that the court may, if it so thinks fit, communicate the substance thereof to the offender and may give him an opportunity of producing such evidence as may be relevant to the matter stated in the report procedure in 8 (1) if the court which passes an order under section 4 in res- 30 :ftndfr pect of an offender or any court which could have dealt with the fmng offender in respect of his original offence has reason to believe, on :~:id:: the report of a probation officer or otherwise-, that the offender has of bond failed to observe any of the cooditlons of the bond or bonds entered into by him, it may issue a warrant for his arrest or may, if it thinks 35 fit, issue a summons to him and his sureties, if any, requiring him or them to attend before it at such time as may be specified in the summons (2) the court before which an oftender is so brought or appears may either remand him to custody until the case is concluded or it 40 may grant him bail, with or without surety, to appear on the date which it may fix for hearing (3) if the court, after hearing the case, is satis6ed that the offender has failed to observe any of the conditions of the bond or bonds entered into by him, it may forthwith-(a) sentence him for the original offence; or s (b) where the failure is for the first time, then, without 'prejudice to the continuance in force of the bond impose upon him a penalty not exceeding fifty rupees (4) if a penalty imposed under clause (b) of sub-section (3) is not paid within such period as the court may fix, the court may 10 selltence the offender for the original offence t the provisions of sections 122, 126, 126~ 406a, 514, 514a, 514b provilion and 515 of the code shall, so far as may be, apply in the case of ~:~es bonds and sureties given under this act 10 (1) notwithstanding anything contained in the code or any courts is other law, an order under this act may be made by any court em- competent to make ordon powered to try and sentence the offender to unpnsonment and also uncler the by the high court or any other court when the case comes before actd, apj?cal j an revis on it on appeal or m revision and powers of courts in (2) notwithstanding anything contained in the code, where an appeal and 20 order under section 3 or section 4 is made by any court trying the revision offender (other than a high court), qd appeal shall lie to the court to which appeals ordinarily lie from the sentences of the former court (3) in any case where any person under twenty-one years of 25 age is found guilty of having committed an offence and the court by which he is found guilty declines to deal with him under section 3 or section 4, and passes any sentence of imprisonment on the offender from which no appeal lies or is preferred, then notwithstanding anything contained in the code or any other law, the court to 30 which appeals ordinarily lie from the sentences of the former court may, either of its own motion or on an application made to it by the convicted person or the probation officer, call for and examine the records of the case and set aside the sentence and in lieu thereof make an order under section 3 or section 4 3s (4) when an order has been made under section 3 or section 4 in respect of an offenders, the appellate court or the high court in the exercise of its power of revision may set tiide such order and in lieu thereof pass sentence on such offender according to law: provided that the appellate court or the high court in revision ;0 shall not inflict a greater punishment than might have been inflicted by the court by which the offender was found guilty 11 (1) a prelnatiob oftleer mul8i' twa act 1iaaii· __probation officers (a) a person appointed to be a probation oscel' by the state government or recopised as such by the state govern-dlent; or (b) a person provided for this purpose by a society l'ecoi-s dised in this behau by the state government; or (c) in, aay, e:ueptioaal case, any other pei'8gd who, in the opiniad of the court, ia fit to act a p!'obation 08lcer id tim special circumstances of the cue (2) a court which passes an order under section 4 or the·district 10 magistrate of the district in which the offender for the time beini resides may, at any time, appoint any probation officer in the place of the person named in the supervision order erpzanation-for the purposes of this section, a presidency town shall be deemed to be a district and chief presidency map;trate shall is be deemed to be the district magistrate of that district (3) a probation officer, in the exercise of his duties under any supervision order, shall be subect to the control of the district magistrate of the district in which the offender for the time being resides 12 a probation officer shall, subject to such conditions and res- 20 trictions, as may be prescribed duties of probation deen <a) inquire, in accordance with any directions of a court, into the circumstances or home surroundings of any person with a view to assist the court in determining the most suitable method of dealing with him; 25 (b) supervise probationers and other persons placed under his supervision and, where neceasary, endeavour to find them suitable employment; (c) advise and assist offenders in the paydlent of compensation or costs ordered by the court; 30 (d) advise and assist, in such cases and in such madner as may be prescribed, persons who have been released under section 4; and (e) perform such other duties as may be prtllcribeci removal of disqualilication attaching to conviction 13 notwithstanding anything contained in any other law, a person 3s foun' guilty of an offence and dealt with under the provisions of section 3 or section 4 shall not suffer disqualification, if any, attaching to a conviction of an offence· under such law: provided that nothing in this section shall apply to a person who after his release under section 4, is subsequently sentenced for the original offence 14 every probation officer or any other officer appointed in pur ~bation 5 suance of this act shall be deemed to be a public servant within the be ;bli~o 45 of 1861> meaning of section 21 of the indian penal code servant • 15 no suit or other legal proceeding shall lie against the state ~~~~f government or any probation officer or any other officer appointed in good faith under, this act in respect of anything which is in good faith done or 10 intended to be done in pursuance of this act or of gny rules or orders made thereunder 16 (1) the state government may, with the approval of the p~~r lle° central government, by notification in the official gazette, ,make m-", ru 8 rules to carry out the purposes of this act 15 (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of th~ following matters, namely:-(a) appointment of probation officers, the terms and conditions of their service and the area within which they are to exercise jurisdiction; 20 (b) duties 9f probation officers under this act and the submission of reports by them; (c) the conditions on which societies may be recognised for the purposes of clause (b) of sub-section (1) of section 11; (d) the payment of remuneration and expenses to probation oftlcers or o! a subsidy to any society which provides probation oftlcers; and (e) any other matter which is to be, or may be, prescribed (3) all rules made under this section shall be subject to the 30 condition of previous publication 8 of 1897 104 of 1956 17 nothing in this act shall affect the provisions of section 31 of savinl of reformatory schools act, 1897, or the suppression of immoral ~ traffic in women and girls act, 1956, or of any law in force in anyenctmepts state relating to juvenile offenders or borstal schools 3s 18 section 562 of the code shall cease to apply to the states or :~':,'; the parts thereof in which this act is brought into force code dlot t(upp y id certain areas statement of objects and reasonsthe question of release of offenders on probation of good conduct instead of sentencing them to imprisonment has been uncic' consideration for some time in 1931, the government of india prepared a draft of probation of offenders bill and circulated it to the then local governments for their views however, owing to' pre-occupation with other more important matters, the bill could not be proceeded with later in 1934, the government of lncua informed provincial governments that there was no prospect of central legislation being undertaken at the time and there would be no objection to the provinces undertaking such legislation themselves a few provinces accordingly enacted their own probation laws 2 in several states, however, there are no separate probation laws at all even in states where there are probation laws, they are not uniform nor are they adequate to meet the present requirements in the meantime, there has been an increasing emphasis on the reformation and rehabilitation of the offender as a useful and self-reliant member of society without subjecting him to the deleterious effects of jail life in view of the wide-spread interest in the probation system in the country, this question has been re-examined and it is proposed to have a central law on the subject which should be unifor~ally applicable to ~ll the states 3 it is propored to empower courts to release an offender after admonition in respect of certain specified offences it is also proposed to empower courts to release on probation, in all suitau~ cases, an offender found guilty of having committed an offence not punishable with death or imprisonment for life ifi respect of offenders under 21 years of age, special provision has been made putting restrictions on their imptisonment d~g the period of probation, offenders will remain under the supervision of probation officers in order that they may be reformed and become usefuj members of society the bill seeks to achieve these objects g b pant new driju; the 19th september, 1957 memorandum regarding delegated legislationclause 16 of the probation of offenders bill, 1957, empowers the state governments to make rules in respect of matters specified therein they relate inter alia to the appointment of probation officers their duties and terms and conditions of service, submission of reports by them, conditions on which societies may be recognised for the purpose of providing probation officers and payment of subsidy to any such recognised societies and of remuneration and expenses to probation officers the matters in respect of which rules may be made are of a routine and administrative character moreover, the rules to be made by state governments are subject to the approval of the central government the delegation of legislative power is thus of a normal character clause 11 of the probation of offenders bill, 1957, contemplates the appointment by the state governments of probation officers for discharging the various duties specified in the bill some staff may also be required to 'lssist the probation officers 2 the expenditure on the probation officers and staff to be appointed by the state governments will be borne by those governments the central government will be' responsible only for the expenditure on the probation officers and their staff in the union territories a probation act is already in force in delhi and little additional expenditure will be required on account of this legislation in the other union territories which are small, the problem of crime and crimiools is not acute and consequently the expenditure on the probation officers and their staff is not expected to be appreciable a billto provide for the release of offenders on probation or after due admonition and for matters connected therewith (shri govind ballabh pant, minister of home affairs) | Parliament_bills | 14954e80-6037-5e8b-966e-776c6c4ab042 |
the motor vehicles (amendment) bill, 2016—————— arrangement of clauses—————— clauses 1 short title and commencement2 amendment of section 2 3 insertion of new section 2b 4 amendment of section 8 5 amendment of section 9 6 amendment of section 10 7 amendment of section 11 8 amendment of section 12 9 amendment of section 1410 amendment of section 15 11 amendment of section 19 12 insertion of new section 25a 13 amendment of section 26 14 amendment of section 27 15 amendment of section 40 16 amendment of section 41 17 amendment of section 43 18 amendment of section 4419 amendment of section 49 20 amendment of section 52 21 amendment of section 55 22 amendment of section 56 23 amendment of section 59 24 insertion of new sections 62a and 62b 25 amendment of section 62 26 amendment of section 64 27 amendment of section 66 28 insertion of new sections 66a and 66b 29 amendment of section 67 30 amendment of section 72 31 amendment of section 74 32 insertion of new section 88a 33 amendment of section 92 34 amendment of section 93 (ii) clauses35 amendment of section 94 36 amendment of section 96 37 amendment of section 110 38 insertion of new sections 110a and 110b 39 amendment of section 114 40 amendment of section 116 41 amendment of section 117 42 amendment of section 129 43 insertion of new section 134a 44 amendment of section 135 45 amendment of section 136a 46 amendment of section 137 47 amendment of section 138 48 omission of chapter x 49 substitution of new chapter for chapter xi 50 amendment of section 165 51 amendment of section 166 52 amendment of section 168 53 amendment of section 169 54 amendment of section 170 55 amendment of section 173 56 amendment of section 177 57 insertion of section 177a 58 amendment of section 178 59 amendment of section 179 60 amendment of section 180 61 amendment of section 18162 amendment of section 182 63 substitution of new sections for section 182a 64 amendment of section 183 65 amendment of section 184 66 amendment of section 185 67 amendment of section 186 68 amendment of section 187 69 amendment of section 189 70 amendment of section 190 71 amendment of section 191 72 amendment of section 192 73 amendment of section 192a 74 insertion of new section 192d 75 amendment of section 193 76 amendment of section 194 77 insertion of new sections 194a, 194b, 194c, 194d, 194e and 194f (iii) clauses78 omission of section 195 79 amendment of section 196 80 amendment of section 197 81 amendment of section 198 82 insertion of new section 199a 83 amendment of section 200 84 amendment of section 201 85 amendment of section 206 86 insertion of new sections 210a and 210b 87 insertion of new section 211a 88 amendment of section 212(1a) "aggregator" means a digital intermediary or market place for a passenger to connect with a driver for the purpose of transportation;5(1b) "area" in relation to any provision of this act, means such area as the state government may, having regard to the requirements of that provision, specify by notification in the official gazette; '; (ii) after clause (4), the following clause shall be inserted, namely:—'(4a) "community service" means an unpaid work which a person is required to perform as a punishment for an offence committed under this act;' ; (iii) after clause (9), the following clause shall be inserted, namely:—10'(9a) "driver refresher training course" means the course referred to in sub-section (2a) of section 19;' (iv) after clause (12), the following clause shall be inserted, namely:—15'(12a) "golden hour" means the time period lasting one hour following a traumatic injury during which there is highest likelihood of preventing death by providing prompt medical care; (v) clause (18) shall be omitted;(vi) in clause (24), for the words "invalid carriage", the words "adapted vehicle"shall be substituted;20(vii) in clause (26), for the words "invalid carriage", the words "adapted vehicle"shall be substituted;(viii) after clause (38), the following clause shall be inserted, namely:—'(38a) "scheme" means a scheme framed under this act;'(ix) after clause (42), the following clause shall be inserted, namely:—25'(43a) "testing agency" means any entity designated as a testing agency under section 110b;' (x) in clause (49), after the word 'rests', the words 'or moves' shall be inserted3 after section 2a of the principal act, the following section shall be inserted, namely:—insertion of new section2b promotion of innovation30"2b notwithstanding anything contained in this act and subject to such conditions as may be prescribed by the central government, in order to promote innovation and research and development in the fields of vehicular engineering, mechanically propelled vehicles and transportation in general, the central government may exempt certain types of mechanically propelled vehicles from the application of the provisions of this act" 4 in section 8 of the principal act,—amendment of section 835(i) in sub-section (1), for the words "the licensing authority having jurisdiction in the area", the words "any of the licensing authority in the state" shall be substituted;(ii) in sub-section (2), for the words "and with such fee", the words "with such fee and submit in such manner, including by electronic means" shall be substituted;(iii) in sub-section (3),—40(a) after the word "application", the words "to drive a transport vehicle made" shall be inserted;(b) the proviso shall be omitted;(iv) in sub-section (4), in the proviso, for the words "invalid carriage", the words"adapted vehicle" shall be substituted;(v) in sub-section (5), for the words "passes to the satisfaction of the licensing authority such test" the words "satisfies such conditions" shall be substituted;5(vi) in sub-section (6), after the proviso, the following proviso shall be inserted, namely:—"provided further that a licencing authority may issue a learner's licence in electronic form and such manner as may be prescribed by the central government"105 in section 9 of the principal act,—amendment of section 9(i) in sub-section (1), for the words "the licensing authority having jurisdiction in the area", the words "any of the licensing authority in the state" shall be substituted;(ii) in sub-section (3), for the second proviso, the following proviso shall be substituted, namely:—15"provided further that a driving licence for driving an adapted vehicle maybe issued to the applicant, if the licensing authority is satisfied that he is fit to drive such motor vehicle";(iii) in sub-section (4), the words "such minimum educational qualification as may be prescribed by the central government and" shall be omitted;20(iv) in sub-section (5), in the proviso, after the words "last such test", the wordsand figures "and such applicant shall be required to complete a remedial driver training course from any school or establishment under section 12" shall be insertedamendment of section 106 in section 10 of the principal act, in sub-section (2), in clause (c), for the words"invalid carriage", the words "adapted vehicle" shall be substituted25amendment of section 117 in section 11 of the principal act, in sub-section (1), for the words "the licensingauthority having jurisdiction in the area", the words "any licensing authority in the state" shall be substitutedamendmentof section 128 in section 12 of the principal act, after sub-section (4), the following sub-sections shall be inserted, namely:—3035"(5) notwithstanding anything contained in any other provision, where anyschool or establishment has been accredited by a body notified by the central government under any other law for the time being in force, any person who has successfully completed a training module at such school or establishment covering a particular type of motor vehicle shall be eligible to obtain a driving licence for such type of motor vehicle(6) the curriculum of the training module referred to sub-section (5) shall be such as may be prescribed by the central government and the central government may make rules for the regulation of such schools or establishments"9 in section 14 of the principal act, in sub-section (2),—amendment of section 1440(i) in clause (a),—(a) for the words "three years", the words "five years" shall be substituted;45(b) in the proviso, for the portion beginning with the words "one year"and ending with the word "and" the words "three years and renewal thereof shall be subject to such conditions as the central government may prescribe; and", shall be substituted;(ii) for clause (b), the following clause shall be substituted, namely:—"(b) in the case of any other licence, subject to such conditions as the central government may prescribe, if the person obtaining the licence, either originally or on renewal thereof,—5(i) has not attained the age of thirty years on the date of issue or,renewal thereof, be effective until the date on which such person attains the age of forty years; or10(ii) has attained the age of thirty years but has not attained the age of fifty years on the date of issue or, renewal thereof, be effective for a period of ten years from the date of such issue or renewal; or(iii) has attained the age of fifty years but has not attained the ageof fifty-five years on the date of issue or, renewal thereof, be effective until the date on which such person attains the age of sixty years; or15(iv) has attained the age of fifty-five years on the date of issue or as the case may be, renewal thereof, be effective for a period of five years from the date of such issue or renewal";(iii) the proviso shall be omitted10 in section 15 of the principal act,—amendment of section 1520(i) in sub-section (1), in the first proviso, for the words "more than thirty days", the words "either six months prior to date of its expiry or within six months" shall be substituted;(ii) in sub-section (3), for the words "thirty days", the words "six months" shall be substituted; and(iii) in sub-section (4),—25(a) for the words "thirty days", the words "six months" shall be substituted;and30(b) in the second proviso for the words "five years after the driving licence has ceased to be effective, the licensing authority may", the words "six months after the driving licence has ceased to be effective, the licence authority shall"shall be substituted11 in section 19 of the principal act,—amendment of section 19(i) after sub-section (1), the following sub-section shall be inserted, namely:—35"(1a) where a licence has been forwarded to the licensing authority under sub-section (4) of section 206, the licensing authority, if satisfied, after giving the holder of the driving licence an opportunity of being heard, either discharge the holder of a driving licence or, it may for detailed reasons recorded in writing, make an order disqualifying such person from holding or obtaining any licence to drive all or any class or description of vehicles specified in the licence—(a) for a first offence, for a period of three months;40(b) for a second or subsequent offence, with revocation of the driving licence of such person: provided that where a driving licence is revoked under this section, the name of the holder of such driving licence may be placed in the public domain in such manner as may be prescribed by the central government";45(ii) in sub-section (2),—(a) after the word, brackets and figure "sub-section (1)", the words, brackets, figure and letter "or sub-section (1a)" shall be inserted;(b) for the proviso, the following proviso shall be substituted, namely:—5"provided that the driving licence shall be returned to the holder at the end of the period of disqualification only if he successfully completes the driver refresher training course"; (iii) after sub-section (2) the following such sections shall be inserted, namely:—10"(2a) the licence holder whose licence has been suspended shall undergo the driver refresher training course from a school or establishment licenced and regulated under section 12 or such other agency, as may be notified by the central government(2b) the nature, syllabus and duration of the driver refresher training course shall be such as may be prescribed by the central government";15(iv) in sub-section (3) after the word, brackets and figure "sub-section (1)", the words, brackets, figure and letter "or sub-section (1a)" shall be inserted12 after section 25 of the principal act, the following section shall be inserted, namely:—insertion of new section 25a"25a (1) the central government shall maintain a national register of driving licences in such form and manner as may be prescribednational register of driving licences20(2) all state registers of driving licences shall be subsumed under the nationalregister of driving licences by a date to be notified by the central government(3) no driving licence issued, or renewed, under this act shall be valid unless it has been issued a unique driving licence number under the national register of driving licences25(4) all state governments and licensing authorities under this act shall transmitall information including contained data in the state register of driving licences in such form and manner as may be prescribed by the central government(5) the state governments shall be entitled to access the national register and update their records in such manner as may be prescribed by the central government"3013 in section 26 of the principal act,—amendment of section 26(i) in sub-section (1), for the words "the following particulars, namely", the words "particulars, including" shall be substituted;(ii) sub-section (2), shall be omitted14 in section 27 of the principal act,—amendment of section 2735(i) after clause (d) the following clause shall be inserted, namely:—"(da) the form and manner in which a licensing authority may issue a learner's licence under sub-section (6) of section 8;"(ii) after clause (j) the following clauses shall be inserted, namely:—40"(ja) the curriculum of training modules and the regulation of schools and establishments under sub-section (6) of section 12;(jb) the conditions for the renewal of licence to drive transport vehicles carrying goods of dangerous or hazardous nature and other motor vehicles under clause (a) and clause (b) of sub-section (2) of section 14;";(iii) after clause (n) the following clauses shall be inserted, namely:—"(na) the manner of placing in the public domain of the name of the licence holder as referred to in sub-section (1a) of section 19;(nb) providing for the nature, syllabus and duration of the driver refresher training course as referred to in sub-section (2b) of section 19;5(iv) after clause (o), the following clause shall be inserted, namely:—"(oa) all or any of the matters referred to in section 25a;";(v) in clause (p), after the word, brackets and figure "sub-section (1)", the words brackets and figure "and sub-section (2)" shall be insertedamendment of section 401015 in section 40 of the principal act, for the words "a registering authority", the words"any registering authority in the state" shall be substituted16 in section 41 of the principal act,—amendment of section 41(i) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:—15"provided further that in the case of a new motor vehicle, the application for registration in the state shall be made by the dealer of such motor vehicle, if the new motor vehicle is being registered in the same state in which the dealer is situated"; (ii) in sub-section (3),—20(a) for the words "to the owner of a motor vehicle registered by it a certificate of registration", the words "a certificate of registration in the name of the owner" shall be substituted; (iii) in sub-section (6), the following proviso shall be inserted, namely:—25"provided that in case of a new motor vehicle, the application for the registration of which was made under the second proviso to sub-section (1), such motor vehicle shall not be delivered to the owner until such registration mark is displayed on the motor vehicle in such form and manner as may prescribed by the central government"; (iv) in sub-section (7),—(a) the words "other than a transport vehicle" shall be omitted; and30(b) after the words " date of issue of such certificate", the words "or for such period as may be prescribed by the central government" shall be inserted; (v) in sub-section (8), the words "other than a transport vehicle", shall be omitted; (vi) in sub-section (10),—35(a) for the words "for a period of five years", the words " for such period, as may be prescribed by the central government" shall be substituted;(b) the following proviso shall be inserted, namely:—"provided that the central government may prescribe different period of renewal for different types of motor vehicles";(vii) in sub-section (11),—40(a) for the words and figures " section 177, such amount not exceeding one hundred", the words, brackets, figures and letter " sub-section (1) of section192b, such amount not exceeding five thousand" shall be substituted; and(b) in the proviso, for the word and figures "section 177", the words brackets, figures and letter "sub-section (1) of section 192b" shall be substituted;(viii) after sub-section (11), the following sub-section shall be inserted, namely:—5"(11a) if a dealer fails to make an application under the second proviso to sub-section (1), the registering authority may, having regard to the circumstances of the case, require the dealer to pay, in lieu of any action that may be taken against him under sub-section (2) of section 192b, such amount not exceeding fifteen thousand rupees as may be prescribed under sub-section (13): provided that an action under sub-section (2) of section 192b shall be taken against the dealer where the dealer fails to pay the said amount";(ix) for sub-section (12), the following sub-section shall be substituted, namely:—10"(12) where the owner or the dealer has paid the amount under subsection (11) or sub-section (11a), as the case may be, no action shall be taken against him under sub-section (1) or sub-section (2) of section 192b, as the case may be"; (x) for sub-section (13), the following sub-section shall be substituted, namely:—15"(13) for the purposes of sub-section (11) and sub-section (11a), the state government may prescribe different amounts having regard to the period of delay on the part of such owner or dealer in making an application under subsection (1) or sub-section (8), as the case may be"amendment of section 432017 for section 43 of the principal act, the following section shall be substituted, namely:—25"43 notwithstanding anything contained in section 40, the owner of a motor vehicle may apply to any registering authority or other authority as may be prescribed by the state government to have the motor vehicle temporarily registered and such authority shall issue a temporary certificate of registration and temporary registration mark in accordance with such rules as may be made by the central government"amendment of section 4418 for section 44 of the principal act, the following section shall be substituted, namely:—30production of vehicle at the time of registration"44(1) subject to such terms and conditions as may be prescribed by the central government in this behalf, a motor vehicle sold by an authorised dealer shall not require production before a registering authority for the purposes of registration for the first time (2) subject to such terms and conditions as may be prescribed by the state government, a person in whose name a certificate of registration has been issued shall not be required to produce the vehicle registered or transferred before a register authority"3519 in section 49 of the principal act,—amendment of section 49(i) sub-section (1), for the words "registering authority, to that other registering authority" the words "state, to any registering authority in that state" shall be substituted;(ii) after sub-section (1), the following sub-section shall be inserted, namely:—40"(1a) the intimation under sub-section (1) may be sent to the appropriate registering authority in electronic form along with the electronic form of such documents, including proof of authentication in such manner as may be prescribed by the central government";45(iii) in sub-section (2), for the words "one hundred rupees", the words "five hundred rupees" shall be substituted20 in section 52 of the principal act,—amendment of section 52(i) in sub-section (1), for the second proviso, the following proviso shall be substituted, namely:—5"provided further that the central government may prescribe specifications, conditions for approval, retrofitment and other related matters for the alteration of motor vehicles and in such cases, the warranty granted by the manufacturer shall not be considered as void for the purposes of such alteration or retrofitment"; (ii) after sub-section (1), the following sub-section shall be inserted, namely:—10"(1a) a manufacturer of a motor vehicle shall on the direction issued by the central government, alter or retrofit safety equipment, or any other equipment in accordance with such standards and specifications as may be specified by the central government"; (iii) for sub-section (2), the following sub-section shall be substituted, namely:—15"(2) notwithstanding anything contained in sub-section (1), any person may, with the subsequent approval of the registering authority, alter or cause to be altered any vehicle owned by him to be converted into an adapted vehicle:provided that such alteration complies with such conditions as may be imposed by the central government";20(iv) in sub-section (3), the words, brackets and figure "or by reason of replacement of its engine without such approval under sub-section (2)" shall be omittedamendment of section 5521 in section 55 of the principal act, after sub-section (5), the following sub-section shall be inserted, namely:—25"(5a) if any registering authority or other prescribed authority has reasons to believe that any motor vehicle within its jurisdiction has been used in the commission of an offence punishable under section 199a, the authority may, after giving the owner an opportunity of making a representation in writing, cancel the certificate of registration of the vehicle for a period of one year:provided that the owner of the motor vehicle may apply for fresh registration in accordance with the provisions of section 40 and section 41"3022 in section 56 of the principal act,—amendment of section 56(i) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:—35"provided further that no certificate of fitness shall be granted to a vehicle, after the 1st day of october, 2018, unless such vehicle has been tested at an automated testing station"; (ii) for sub-section (2), the following sub-section shall be substituted, namely:—40"(2) the "authorised testing station" referred to in sub-section (1) means any facility, including automated testing facilities, authorised by the state government, where fitness testing may be conducted in accordance with the rules made by the central government for recognition, regulation and control of such stations"; (iii) in sub-section (4), for the proviso, the following provisos shall be substituted, namely:—45"provided that no such cancellation shall be made by the prescribed authority unless,—(a) such prescribed authority holds such technical qualification as may be prescribed by the central government and where the prescribed authority does not hold the technical qualification, such cancellation is made on the basis of the report of an officer having such qualification, and5(b) the reasons recorded in writing cancelling a certificate of fitness are confirmed by an authorised testing station chosen by the owner of the vehicle whose certificate of fitness is sought to be cancelled: provided further that if the cancellation is confirmed by the authorised testing station, the cost of undertaking the test shall be borne by the owner of the vehicle being tested and in the alternative by the prescribed authority"; (iv) after sub-section (5), the following sub-sections shall be inserted, namely:—10"(6) all transport vehicles with a valid certificate of fitness issued underthis section shall carry, on their bodies, in a clear and visible manner such distinguishing mark as may be prescribed by the central government(7) subject to such conditions as the central government may prescribe, the provisions of this section may be extended to non-transport vehicles"15amendment of section 5923 in section 59 of the principal act, after sub-section (3), the following sub-section shall be inserted, namely:—20"(4) the central government may, having regard to the public safety, convenience, protection of the environment and the objects of this act, make rules prescribing the manner of recycling of motor vehicles and parts thereof which have exceeded their life"24 after section 62 in the principal act, the following sections shall be inserted, namely:—insertion of new sections 62a and 62b"62a (1) no registering authority shall register any motor vehicle that contravenes any rule made under clause (a) of sub-section (1) of section 11025(2) no prescribed authority or authorised testing station shall issue a certificateof fitness under section 56 to any motor vehicle that contravenes any rule made under section 110prohibition of registration and issuance of certificate of fitness to oversized vehicles62b (1) the central government shall maintain a national register of motor vehicles in such form and manner as may be prescribed by it:national register of motor vehicles30 provided that all state registers of motor vehicles shall be subsumed under thenational register of motor vehicles by such date as may be notified in the official gazette by the central government35(2) no certificate of registration issued, or renewed, under this act shall be valid unless it has been issued a unique registration number under the national register of motor vehicles(3) in order to maintain the national register of motor vehicles, all state governments and registering authorities under this act shall transmit all information and data in the state register of motor vehicles to the central government in such form and manner as may be prescribed by the central government40(4) state governments shall be able to access the national register of motor vehicles and update records in accordance with the provisions of this act and the rules made by the central government thereunder"25 in section 63 of the principal act,—amendment of section 6345(i) in sub-section (1), for the words "the following particulars, namely", the words "particulars, including" shall be substituted;(ii) for sub-section (2), the following sub-section shall be substituted, namely:—"(2) each state government shall supply the updated details of the state register of motor vehicles to the central government in such form as the central government may prescribe";5(iii) after sub-section (3) the following sub-section shall be inserted, namely:—"(4) all state registers of motor vehicles shall be subsumed under the national register of motor vehicles by such date as may be notified by the central government" 26 in section 64 of the principal act,—amendment of section 6410(i) after clause (d) the following clause shall be inserted, namely:—"(da) providing for the period of validity of a certificate of registration under sub-section (7) of section 41;"; (ii) after clause (e) the following clause shall be inserted, namely:—"(ea) the period of renewal of certificate of registration of different types of motor vehicles under sub-section (10) of section 41;";15(iii) after clause (f) the following clauses shall be inserted, namely:—"(fa) the issue of temporary certificate of registration and temporary registration mark under section 43;20(fb) the terms and conditions under which a motor vehicle sold by an authorized dealer shall not require production before a registering authority under sub-section (1) of section 44;";(iv) after clause (j) the following clause shall be inserted, namely:—25"(ja) the form and manner for the electronic submission of the intimation of change of address, documents to be submitted along with such intimation including proof of authentication under sub-section (1a) of section 49;";(v) after clause (l) the following clause shall be inserted, namely:—"(la) specifications, conditions for approval, retrofitment and other related matters for the alteration of motor vehicles under sub-section (1) of section 52;30(lb) the conditions for the alteration of any motor vehicle into an adapted vehicle under sub-section (2) of section 52;"; (vi) after clause (n) the following clauses shall be inserted, namely:—"(na) the distinguishing mark to be carried on the body of transport vehicles under sub-section (6) of section 56;35(nb) the conditions under which the application of section 56 may be extended to non-transport vehicles under sub-section (7) of section 56;(nc) the recycling of motor vehicles and parts thereof which have exceeded their life under sub-section (4) of section 59;"; (vii) after clause (o), the following clauses shall be inserted, namely:—(oa) all or any of the matters under in section 62b;40"(ob) all or any of the matters under sub-section (1) and sub-section (2) of section 63;"27 in section 66 of the principal act,—amendment of section 66 (i) in sub-section (1), after the third proviso, the following proviso shall be inserted, namely:—45 "provided also that where a transport vehicle has been issued any permit or permits, as well as a licence under this act, such vehicle may be used either under the permit, or permits, so issued to it, or under such licence, at the discretion of the vehicle owner"; (ii) in sub-section (3), after clause (p) the following clause shall be inserted, namely:—5"(q) to any transport vehicle having been issued a licence under a schemeunder sub-section (3) of section 67 or sub-section (1) of section 88a, or plying under such orders as may be issued by the central government or by the state government"1028 after section 66 of the principal act, the following sections shall be inserted, namely:—insertion of new sections 66a and 66bnational transportation policy"66a (1) the central government may develop a national transportation policy consistent with the objects of this act in consultation with state governments and other agencies with a view to—15(i) establish a planning framework for passenger and goods transportationwithin which transport bodies are to operate;20(ii) establish a medium and long term planning framework for all forms ofroad transport, identify areas for the development of transport improvement infrastructure across india in consultation with the authorities and agencies related to ports, railways and aviation as well as with local and state level planning, land holding and regulatory authorities for the delivery of an integrated multimodal transport system;(iii) establish the framework of grant of permits and schemes; (iv) establish strategic policy for transport by road and its role as a link toother means of transport;25(v) identify strategic policies and specify priorities for the transport systemthat address current and future challenges;(vi) provide medium to long term strategic directions, priorities and actions;30(vii) promote competition, innovation, increase in capacity, seamlessmobility and greater efficiency in transport of goods or livestock or passengers,and economical use of resources;(viii) safeguard the interest of the public and promote equity, while seekingto enhance private participation and public-private partnership in the transport sector;35(ix) demonstrate an integrated approach to transport and land useplanning;(x) identify the challenges that the national transportation policy seeksto address;(xi) address any other matter deemed relevant by the central government66b no person who holds the permit issued under this act shall—40no bar against permit holders to apply and hold licences under schemes(a) be disqualified from applying for a licence under the scheme madeunder sub-section (3) of section 67 or sub-section (1) of section 88a by reasonof holding such permit; and(b) be required to get such permit cancelled on being issued a licenceunder any scheme made under this act"4529 in section 67 of the principal act,—amendment of section 67(i) for sub-section (1), the following sub-section shall be substituted, namely:—"(1) a state government, having regard to —(a) the advantages offered to the public, trade and industry by the development of motor transport;5(b) the desirability of co-ordinating road and rail transport; (c) the desirability of preventing the deterioration of the road system;and(d) promoting effective competition among the transport service providers,10may, from time to time, by notification in the official gazette issue directions both to the state transport authority and regional transport authority regarding the passengers' convenience, economically competitive fares, prevention of overcrowding and road safety"; (ii) in sub-section (2) the following proviso shall be inserted, namely:—15"provided that the state government may subject to such conditions as it may deem fit, and with a view to achieving the objectives specified in clause (d)of sub-section (1), relax all or any of the provisions made under this chapter"; (iii) after sub-section (2) the following sub-sections shall be inserted, namely:—20"(3) notwithstanding anything contained in this act, the state government may, by notification in the official gazette modify any permit issued under this act or make schemes for the transportation of goods and passengers and issue licences under such scheme for the promotion of development and efficiency in transportation—(a) last mile connectivity; (b) rural transport;25(c) reducing traffic congestion; (d) improving urban transport; (e) safety of road users; (f) better utilisation of transportation assets;30(g) the enhancement of economic vitality of the area, though competitiveness, productivity, and efficiency;(h) the increase in the accessibility and mobility of people; (i) the protection and enhancement of the environment; (j) the promotion of energy conservation;35(k) improvement of the quality of life; (l) enhance integration and connectivity of the transportation system, across and between modes of transport; and(m) such other matters as the central government may be deemed fit40(4) the scheme framed under sub-section (3), shall specify the fees to be charged, form of application and grant of a licence including the renewal, suspension cancellation or modification of such licence"amendment of section 7230 in section 72 of the principal act, in sub-section (2), the following proviso shall be inserted, namely:—"provided that the regional transport authority may waive any such condition for a stage carriage permit operating in a rural area, as it deems fit"31 in section 74 of the principal act,—amendment of section 74(i) in sub-section (2), the following proviso shall be inserted, namely:—"provided that the regional transport authority may in the interests of last mile connectivity waive any such condition in respect of any such types of vehicles as may be specified by the central government"5(ii) in sub-section (3), in the proviso to clause (b), after sub-clause (vi), the following sub-clause shall be inserted, namely:—"(vii) self-help groups"32 after section 88 of the principal act, the following section shall be inserted, namely:—insertion of new section 88a10"88a (1) notwithstanding anything contained in this act, the centralgovernment may, by notification in the official gazette, modify any permit issued under this act or make schemes for national, multimodal and inter-state transportation of goods or passengers, and issue or modify licenses under, such scheme for the following purposes namely:—15(a) last mile connectivity; (b) rural transport;power of centralgovernment tomake schemes for national, multimodal and inter-state transport of passengers and goods(c) improving the movement of freight, and logistics; (d) better utilisation of transportation assets;20(e) the enhancement to the economic vitality of the area, especially byenabling competitiveness, productivity and efficiency;(f) the increase in the accessibility and mobility of people; (g) the protection and enhancement of the environment; (h) the promotion of energy conservation; (i) improvement of the quality of life;25(j) enhancement of the integration and connectivity of the transportationsystem, across and between modes of transport;(k) such other matters as the central government may deem fit: provided that the central government may, before taking any action underthis sub-section consult the state governments30(2) notwithstanding anything contained in sub-section (1), two or more statesmay make schemes for the operation within such states for the inter-state transportation of goods or passengers:35 provided that in the event of any repugnancy between the schemes madeby the central government under sub-section (1) and schemes made by two ormore states under this sub-section, the schemes made under sub-section (1)shall prevailamendment of section 9233 in section 92 of the principal act, for the words "stage carriage or contract carriage, in respect of which a permit", the words "transport vehicle, in respect of which a permit or licence" shall be substituted4034 in section 93 of the principal act,—amendment of section 93(i) for the marginal heading, the following marginal heading shall be substituted, namely:—"agent or canvasser or aggregator to obtain licence";(ii) in sub-section (1),—45(a) after clause (ii), the following clause shall be inserted, namely:—"(iii) as an aggregator;";(b) the following provisos shall be inserted, namely:—"provided that while issuing the licence to an aggregator the state government shall follow such guidelines as may be issued by the central government:521 of 2000 provided further that every aggregator shall comply with the provisions of the information technology act, 2000 and the rules and regulations made thereunder"amendment of section 941035 in section 94 of the principal act, after the words "permit" occurring at both the places the words "or licence issued under any scheme" shall be insertedamendment to section 9636 in section 96 of the principal act, in sub-section (2), after clause (xxxii), the following clauses shall be inserted, namely:—"(xxxiia) framing of schemes under sub-section (3) of section 67;15(xxxiib) the promotion of effective competition, passenger convenience and safety, competitive fares and prevention of overcrowding,"37 in section 110 of the principal act,—amendment of section 110(i) in sub-section (1), in clause (k), after the words "standards of the components", the words ", including software," shall be inserted';20(ii) in sub-section (2), after the words "in particular circumstances", the words"and such rules may lay down the procedure for investigation, the officers empowered to conduct such investigations, the procedure for hearing of such matters and the penalties to be levied thereunder" shall be inserted;(iii) after sub-section (2) the following sub-section shall be inserted, namely:—255 of 1908"(2a) persons empowered under sub-section (2) to conduct investigations referred to in sub-section (2) shall have all the powers of a civil court, while trying a suit under the code of civil procedure, 1908 in respect of the following matters, namely :—(a) summoning and enforcing the attendance of any person and examining him on oath;(b) requiring the discovery and production of any document;30(c) receiving evidence on affidavit; and (d) any other matter as may be prescribed"38 after section 110 of the principal act, the following sections shall be inserted, namely:—insertion of new sections 110a and 110b35"110a (1) the central government may, by order, direct a manufacturer to recall motor vehicles of a particular type or its variants, if—recall of motor vehicles(a) a defect in that particular type of motor vehicle may cause harm to the environment or to the driver or occupants of such motor vehicle or other road users; and40(b) a defect in that particular type of motor vehicle has been reported to the central government by—(i) such percentage of owners, as the central government, may by notification in the official gazette, specify; or(ii) a testing agency; or (iii) any other source5(2) where the defect referred to in sub-section (1) lies in a motor vehicle component, the central government may, by order, direct a manufacturer to recall all motor vehicles which contain such component, regardless of the type or its variants of such motor vehicle(3) a manufacturer whose vehicles are recalled under sub-section (1) or subsection (2), shall—(a) reimburse the buyers for the full cost of the motor vehicle, subject toany hire-purchase or lease-hypothecation agreement; or10(b) replace the defective motor vehicle with another motor vehicle of similaror better specifications which complies with the standards specified under this act or repair it; and(c) pay such fines and other dues in accordance with sub-section (6)15(4) where a manufacturer notices a defect in a motor vehicle manufactured byhim, he shall inform the central government of the defect and initiate recall proceedings and in such case the manufacturer shall not be liable to pay fine under sub-section (3)5 of 190820(5) the central government may authorise any officer to conduct investigation under this section who shall have all the powers of a civil court, while trying a suit under the code of civil procedure, 1908 in respect of the following matters, namely:—(a) summoning and enforcing the attendance of any person and examininghim on oath;(b) requiring the discovery and production of any document; (c) receiving evidence on affidavit; and25(d) any other matter as may be prescribed(6) the central government may make rules for regulating the recall of motor vehicles, of a particular type or its variants, for any defect which in the opinion of the central government, may cause harm to the environment or to the driver or occupants of such motor vehicle or to other road users30110b (1) no motor vehicle, including a trailer or semi-trailer or modular hydraulictrailer or side car shall be sold or delivered or offered for sale or delivery or used in a public place in india unless a type approval certificate referred to in sub-section (2)has been issued in respect of such vehicle:typeapproval certificate and testing agencies35provided that the central government may, by notification in the official gazette,extend the requirement of type approval certificate to other vehicles drawn or intended to be drawn by a motor vehicle:provided further that such certificate shall not be required for vehicles whichare—(a) intended for export or display or demonstration or exhibition; or40(b) used by a manufacturer of motor vehicles or motor vehicle componentsor a research and development centre or a test by agency for testing and validation or for data collection, inside factory premises or in a non-public place; or(c) exempted by the central government45(2) the manufacturer or importer of motor vehicles including trailers, semi-trailers, modular hydraulic trailers and side cars shall submit the prototype of the vehicle to be manufactured or imported for test to a testing agency for obtaining a type-approval certificate by such agency(3) the central government shall make rules for the accreditation, registration and regulation of testing agencies5(4) the testing agencies shall conduct tests on vehicles drawn from the production line of the manufacturer or obtained otherwise to verify the conformity of such vehicles to the provisions of this chapter and the rules and regulations made thereunder10(5) where the motor vehicle having a type-approval certificate is recalled under section 110a, the testing agency which granted the certificate to such motor vehicle shall be liable for its accreditation and registration to be cancelled"amendmentof section11439 in section 114 of the principal act, in sub-section (1), for the words "authorised in this behalf by the state government", the words "or any other person authorised in this behalf by the state government" shall be substituted1540 in section 116 of the principal act,—amendment of section 11668 of 19882025(i) after sub-section (1), the following sub-section shall be inserted, namely:—"(1a) notwithstanding anything contained in sub-section (1), the national highways authority of india constituted under the national highways authority of india act, 1988 or any other agency authorised by the central government, may cause or permit traffic signs, as provided in the first schedule, to be placed or erected or removed on national highways for the purpose of regulating motor vehicle traffic and may order the removal of any sign or advertisement which in its opinion is so placed as to obscure any traffic sign from view or is so similar in appearance to a traffic sign as to mislead or is likely to distract the attention or concentration of the driver"; (ii) in sub-section (3), after the words, brackets and figures "provided by subsection (1)", the words, brackets, figures and letter "or sub-section (1a)" shall be inserted; and30amendment of section 1173568 of 198841 in section 117 of the principal act, the following provisos shall be inserted, namely:—"provided that the state government or the authorised authority shall, give primacy to the safety of road users and the free flow of traffic in determining such places: provided further that for the purpose of this section the national highways authority of india, constituted under the national highways authority of india act, 1988 or any other agency authorised by the central government, may also specify such places"amendment of section 12940wearing of protective headgear45 5042 for section 129 of the principal act, the following section shall be substituted, namely:—"129 every person, above four years of age, driving or riding or being carried on a motor cycle of any class or description shall, while in a public place, wear protective headgear conforming to such standards as may be prescribed by the central government:provided that the provisions of this section shall not apply to a person who is a sikh, if, while driving or riding on the motor cycle, in a public place, he is wearing a turban:provided further that the central government may by rules provide for measures for the safety of children below four years of age riding or being carried on a motorcycleexplanation—"protective headgear" means a helmet which,—(a) by virtue of its shape, material and construction, could reasonably be expected to afford to the person driving or riding on a motor cycle a degree or protection from injury in the event of an accident; and(b) is securely fastened to the head of the wearer by means of straps or other fastenings provided on the headgear"43 after section 134 of the principal act, the following section shall be inserted, namely:—insertion of new section 134a5protection of good samaritans"134a (1) a good samaritan shall not be liable for any civil or criminal action forany injury to or death of the victim of an accident involving a motor vehicle, where such injury or death resulted from the good samaritan's negligence in acting or failing to act while rendering emergency medical or non-medical care or assistance10(2) the central government may by rules provide for the procedure for questioning or examination of the good samaritan, disclosure of personal information of the good samaritan and such other related matters15 'explanation—for the purpose of this section, "good samaritan" means a person, who in good faith, voluntarily and without expectation of any reward or compensation renders emergency medical or non-medical care or assistance at the scene of an accident to the victim or transporting such victim to the hospital'44 in section 135 of the principal act,—(i) in sub-section (1),—amendment of section 135(a) in clause (c), the word "and" shall be omitted;20(b) in clause (d), for the word "highways", the word "highways and" shall be substituted; and (ii) after clause (d), the following clause shall be inserted, namely:—"(e) any other amenities in the interests of the safety and the convenience of the public"; (iii) after sub-section (2), the following sub-section shall be inserted, namely:—25"(3) the central government may, by notification in the official gazette, make one or more schemes to conduct in-depth studies on the causes and analysis of road accidents"45 after section 136 of the principal act, the following section shall be inserted, namely:—insertion of new section 136a30"136a (1) the state government shall ensure electronic monitoring andenforcement of road safety in the manner provided under sub-section (2) on nationalhighways, state highways, roads or in any urban city within a state which has a population upto such limits as may be prescribed by the central governmentelectronic monitoring and enforcement of road safety35(2) the central government shall make rules for the electronic monitoring and enforcement of road safety including speed cameras, closed-circuit television cameras, speed guns, body wearable cameras and such other technology explanation—for the purpose of this section the expression "body wearable camera" means a mobile audio and video capture device worn on the body or uniform of a person authorised by the state government"4046 in section 137 of the principal act, —amendment of section 137(i) after clause (a) the following clause shall be inserted, namely:—"(aa) providing for the standards of protective headgear and measures for the safety of children below the age of four years riding under section 129;"(ii) after clause (b) the following clause shall be inserted, namely:—45"(c) providing for criteria for the selection of cities by the state governmentswhere the electronic monitoring and enforcement under in sub-section (1) ofsection 136a is to implemented; and(d) providing for electronic monitoring and enforcement under sub-section (2) of section 136a"47 in section 138 of the principal act, after sub-section (1), the following sub-section shall be inserted, namely:—amendment of section 1385"(1a) the state government may make rules for the purpose of regulating the activities in a public place of pedestrians and such means of transport as are propelled or powered by muscular power of either human beings or animals48 chapter x in the principal act, shall be omittedomission of chapter x1049 for chapter xi of the principal act, the following chapter shall be substituted, namely:— "chapter xisubstitution of new chapter for chapter xi insurance of motor vehicles against third party risks145 in this chapter,—definitions1541 of 1999(a) "authorised insurer" means an insurer for the time being carrying ongeneral insurance business in india and granted a certificate of registration by the insurance regulatory and development authority established under section 3 of the insurance regulatory and development authority act, 1999 and any government insurance fund authorised to do general insurance business under the general insurance business (nationalization) act, 1972;57 of 197220(b) "certificate of insurance" means a certificate issued by an authorisedinsurer in pursuance of section 147 and includes a cover note complying with such requirements as may be prescribed, and where more than one certificate has been issued in connection with a policy, or where a copy of a certificate has been issued, all those certificates or that copy, as the case may be;2545 of 1860(c) "grievous hurt" shall have the same meaning as assigned to it in section320 of the indian penal code, 1860;(d) "hit and run motor accident" means an accident arising out of the useof a motor vehicle or motor vehicles the identity whereof cannot be ascertained in spite of reasonable efforts for the purpose;30(e) "insurance regulatory and development authority" means theinsurance regulatory and development authority established under section 3 of the insurance regulatory and development authority act, 1999;41 of 1999(f) "policy of insurance" includes certificate of insurance;35(g) "property" includes roads, bridges, culverts, causeways, trees, posts,milestones and baggage of passengers and goods carried in any motor vehicle;(h) "reciprocating country" means any such country as may on the basisof reciprocity be notified by the central government in the official gazette to be a reciprocating country for the purposes of this act;(i) "third party" includes the government40necessity for insurance against third party risks146 (1) no person shall use, except as a passenger, or cause or allow any other personto use, a motor vehicle in a public place, unless there is in force, in relation to the use of the vehicle by that person or that other person, as the case may be, a policy of insurance complying with the requirements of this chapter:456 of 1991provided that in the case of a vehicle carrying, or meant to carry, dangerous or hazardousgoods, there shall also be a policy of insurance under the public liability insurance act, 1991explanation— for the purposes of this sub-section, a person driving a motor vehicle merely as a paid employee, while there is in relation to the use of the vehicle no such policy in force as is required by this sub-section, shall not be deemed to act in contravention of the sub-section unless he knows or has reason to believe that there is no such policy in force5 (2) the provisions of sub-section (1) shall not apply to any motor vehicle owned by the central government and used for the purposes relating to the defence of the country which is unconnected with any commercial objective, subject to an order made in writing in this regard by the central government10 (3) no order under sub-section (2) shall be made unless there has been established and maintained a fund in accordance with the rules made under this act for meeting any liability to third parties arising out of the use of motor vehicles specified in that sub-section15147 (1) in order to comply with the requirements of this chapter, a policy of insurance must be a policy which—requirement of policies and limits of liability(a) is issued by a person who is an authorised insurer; and (b) insures the person or classes of persons specified in the policy to the extent specified in sub-section (2)—20(i) against any liability which may be incurred by him in respect ofthe death of or bodily injury to any person including owner of the goods or his authorised representative carried in the motor vehicle or damage to any property of a third party caused by or arising out of the use of the motor vehicle in a public place;25(ii) against the death of or bodily injury to any passenger of atransport vehicle, except gratuitous passengers of a goods vehicle, caused by or arising out of the use of the motor vehicle in a public place30 explanation— for the removal of doubts, it is hereby clarified that the death of or bodily injury to any person or damage to any property of a third party shall be deemed to have been caused by or to have arisen out of, the use of a vehicle in a public place, notwithstanding that the person who is dead or injured or the property which is damaged was not in a public place at the time of the accident, if the act or omission which led to the accident occurred in a public place35 (2) notwithstanding anything contained under any other law for the time beingin force, for the purposes of third party insurance related to either death of a person or grievous hurt to a person, the central government shall prescribe a base premium and the liability of an insurer in relation to such premium for an insurance policy under subsection (1) in consultation with the insurance regulatory and development authority:40 provided that the payment to a person by an insurer, under the third partyinsurance policy, shall be a sum of not exceeding ten lakh rupees in case of death and not exceeding ten five lakh rupees in case of grievous hurt, as may be prescribed by the central government from time to time45 (3) a policy shall be of no effect for the purposes of this chapter unless anduntil there is issued by the insurer in favour of the person by whom the policy is effected a certificate of insurance in the prescribed form and containing the prescribed particulars of any condition subject to which the policy is issued and of any other prescribed matters; and different forms, particulars and matters may be prescribed in different cases50 (4) where a policy of insurance issued before the commencement of the motor vehicles (amendment) act, 2016 does not conform to the provisions of this act, it shall be so amended as to conform to the provisions of this act, within a period of three months from the date of commencement of the motor vehicles (amendment) act, 20165 (5) where a cover note issued by the insurer under the provisions of this chapter or the rules or regulations made thereunder is not followed by a policy of insurance within the specified time, the insurer shall, within seven days of the expiry of the period of the validity of the cover note, notify the fact to the registering authority or to such other authority as the state government may prescribe10 (6) notwithstanding anything contained in any other law for the time being in force, an insurer issuing a policy of insurance under this section shall be liable to indemnify the person or classes of persons specified in the policy in respect of any liability which the policy purports to cover in the case of that person or those classes of personsvalidity of polices ofinsuranceissued in reciprocating countries15148 where, in pursuance of an arrangement between india and any reciprocating country, the motor vehicle registered in the reciprocating country operates on any route or within any area common to the two countries and there is in force in relation to the use of the vehicle in the reciprocating country, a policy of insurance complying with the requirements of the law of insurance for the time being in force in that country, then, notwithstanding anything contained in section 147 but subject to any rules which may be made under section 164b such policy of insurance shall be effective throughout the route or area in respect of which the arrangement has been made, as if the policy of insurance had complied with the requirements of this chapter20149 (1) the insurance company shall, upon receiving information of the accident, either through accident information report or otherwise, designate an officer to settle the claims relating to such accidentsettlement by insurance company and procedure therefor25(2) an officer designated by the insurance company for processing the settlement of claim of compensation may make an offer to the claimant for settlement before the claims tribunal giving such details, within such time and after following such procedure as may be prescribed by the central government(3) if, the claimant to whom the offer is made under sub-section (2),—(a) accepts such offer,—30(i) the claims tribunal shall make a record of such settlement, and such claim shall be deemed to be settled by consent; and(ii) the payment shall be made by the insurance company within a maximum period of thirty days from the date of receipt of such record of settlement;(b) rejects such offer, a date of hearing shall be fixed by the claims tribunal to adjudicate such claim on merits3540duty of insurers to satisfy judgments and awards against persons insured in respect of third party risks45150 (1) if, after a certificate of insurance has been issued under sub-section (3)of section 147 in favour of the person by whom a policy has been effected, judgment or award in respect of any such liability as is required to be covered by a policy under clause (b) of sub-section (1) of section 147 (being a liability covered by the terms of the policy) or under the provisions of section 164 is obtained against any person insured by the policy, then, notwithstanding that the insurer may be entitled to avoid or cancel or may have avoided or cancelled the policy, the insurer shall, subject to the provisions of this section, pay to the person entitled to the benefit of the award any sum not exceeding the sum assured payable thereunder, as if that person were the judgment debtor, in respect of the liability, together with any amount payable in respect of costs and any sum payable in respect of interest on that sum by virtue of any enactment relating to interest on judgments50 (2) no sum shall be payable by an insurer under sub-section (1) in respect of any judgment or award unless, before the commencement of the proceedings in which the judgment or award is given the insurer had notice through the court or, as the case may be, the claims tribunal of the bringing of the proceedings, or in respect of such judgment or award so long as its execution is stayed pending an appeal; and an insurer to whom notice of the bringing of any such proceedings is so given shall be entitled to be made a party thereto, and to defend the action on any of the following grounds, namely:—5(a) that there has been a breach of a specified condition of the policy,being one of the following conditions, namely:—(i) a condition excluding the use of the vehicle—(a) for hire or reward, where the vehicle is on the date of the contractof insurance a vehicle not covered by a permit to ply for hire or reward; or10(b) for organised racing and speed testing; or (c) for a purpose not allowed by the permit under which the vehicleis used, where the vehicle is a transport vehicle; or(d) without side-car being attached where the vehicle is a twowheeled vehicle; or15(ii) a condition excluding driving by a named person or by any personwho is not duly licensed or by any person who has been disqualified for holding or obtaining a driving licence during the period of disqualification; or(iii) a condition excluding liability for injury caused or contributed to byconditions of war, civil war, riot or civil commotion; or20(b) that the policy is void on the ground that it was obtained by nondisclosure of any material fact or by representation of any fact which was false in some material particular; or(c) that there is non-receipt of premium as required under section 64vb of the insurance act, 19384 of 1938255 of 19084 of 193830 (3) where any such judgment or award as is referred to in sub-section (1) is obtained from a court in a reciprocating country and in the case of a foreign judgment is, by virtue of the provisions of section 13 of the code of civil procedure, 1908 conclusive as to any matter adjudicated upon by it, the insurer (being an insurer registered under the insurance act, 1938 and whether or not that person is registered under the corresponding law of the reciprocating country) shall be liable to the person entitled to the benefit of the decree in the manner and to the extend specified in subsection (1), as if the judgment or award were given by a court in india:35 provided that no sum shall be payable by the insurer in respect of any suchjudgment or award unless, before the commencement of the proceedings in which the judgment or award is given, the insurer had notice through the court concerned of the bringing of the proceedings and the insurer to whom notice is so given is entitled under the corresponding law of the reciprocating country, to be made a party to the proceedings and to defend the action on grounds similar to those specified in subsection (2)40 45(4) where a certificate of insurance has been issued under sub-section (3) ofsection 147 to the person by whom a policy has been effected, so much of the policy as purports to restrict the insurance of the persons insured thereby, by reference to any condition other than those in sub-section (2) shall, as respects such liabilities as are required to be covered by a policy under clause (b) of sub-section (1) of section147, be of no effect: provided that any sum paid by the insurer in or towards the discharge of anyliability of any person which is covered by the policy by virtue of this sub-section shall be recoverable by the insurer from that person5(5) if the amount which an insurer becomes liable under this section to pay in respect of a liability incurred by a person insured by a policy exceeds the amount for which the insurer would apart from the provisions of this section be liable under the policy in respect of that liability, the insurer shall be entitled to recover the excess amount from that person10(6) no insurer to whom the notice referred to in sub-section (2) or sub-section(3) has been given shall be entitled to avoid his liability to any person entitled to the benefit of any such judgment or award as is referred to in sub-section (1) or in such judgment as is referred to in sub-section (3) otherwise than in the manner provided for in sub-section (2) or in the corresponding law of the reciprocating country, as the case may be15(7) if on the date of filing of any claim, the claimant is not aware of the insurance company with which the vehicle had been insured, it shall be the duty of the owner of the vehicle to furnish to the tribunal or court the information as to whether the vehicle had been insured on the date of the accident, and if so, the name of the insurance company with which it is insuredexplanation— for the purposes of this section,—(a) "award" means an award made by the claims tribunal under section168;20(b)"claims tribunal" means a claims tribunal constituted under section165;(c) "liability covered by the terms of the policy" means the liability which is covered by the policy or which would be so covered but for the fact that the insurer is entitled to avoid or cancel or has avoided or cancelled the policy; and25(d) "material fact" and "material particular" means, respectively, a fact or particular of such a nature as to influence the judgment of a prudent insurer in determining whether he shall take the risk and, if so, at what premium and on what conditions30151 (1) where under any contract of insurance affected in accordance with the provisions of this chapter, a person is insured against liabilities which he may incur to third parties, then—rights of third parties against insurers on insolvency of insured(a) in the event of the person becoming insolvent or making a composition or arrangement with his creditors; or35(b) where the insured person is a company, in the event of a winding-up order being made or a resolution for a voluntary winding-up being passed with respect to the company or of a receiver or manager of the company's business or undertaking being duly appointed, or of possession being taken by or on behalf of the holders of any debentures secured by a floating charge of any property comprised in or subject to the charge,40if, either before or after that event, any such liability is incurred by the insured person his rights against the insurer under the contract in respect of the liability shall, notwithstanding anything to the contrary in any provision of law, be transferred to and vest in the third party to whom the liability was so incurred45 50(2) where an order for the administration of the estate of a deceased debtor is made according to the law of insolvency, then, if any debt provable in insolvency is owing by the deceased in respect of a liability to a third party against which he was insured under a contract of insurance in accordance with the provisions of this chapter, the deceased debtor's rights against the insurer in respect of that liability shall, notwithstanding anything to the contrary in any provision of law, be transferred to and vest in the person to whom the debt is owing5(3) any condition in a policy issued for the purposes of this chapter purporting, either directly or indirectly, to avoid the policy or to alter the rights of the parties thereunder upon the happening to the insured person of any of the events specified in clause (a) or clause (b) of sub-section (1) or upon the making of an order for the administration of the estate of a deceased debtor according to the law of insolvency, shall be of no effect(4) upon a transfer under sub-section (1) or sub-section (2), the insurer shall be under the same liability to the third party as he would have been to the insured person, but—10(a) if the liability of the insurer to the insured person exceeds the liabilityof the insured person to the third party, nothing in this chapter shall affect the rights of the insured person against the insurer in respect of the excess amount; and15(b) if the liability of the insurer to the insured person is less than theliability of the insured person to the third party, nothing in this chapter shall affect the rights of the third party against the insured person in respect of the balance amount20duty to give information as to insurance25152 (1) no person against whom a claim is made in respect of any liability referred to in clause (b) of sub-section (1) of section 147 shall, on demand by or on behalf of the person making the claim, refuse to state whether or not he was insured in respect of that liability by any policy issued under the provisions of this chapter, or would have been so insured if the insurer had not avoided or cancelled the policy, nor shall he refuse, if he was or would have been so insured, to give such particulars with respect to that policy as were specified in the certificate of insurance issued in respect thereof303540(2) in the event of any person becoming insolvent or making an arrangementwith his creditors or in the event of an order being made for the administration of the estate of a deceased person according to the law of insolvency, or in the event of a winding-up order being made or a resolution for a voluntary winding-up being passed with respect to any company or of a receiver or manager of the company's business or undertaking being duly appointed or of possession being taken by or on behalf of the holders of any debentures secured by a floating charge on any property comprised in or subject to the charge, it shall be the duty of the insolvent debtor, personalrepresentative of the deceased debtor or company, as the case may be, or the official assignee or receiver in insolvency, trustee, liquidator, receiver or manager, or person in possession of the property to give, on the request of any person claiming that the insolvent debtor, deceased debtor or company is under such liability to him as is covered by the provision of this chapter, such information as may reasonably be required by him for the purpose of ascertaining whether any rights have been transferred to and vested in him by section 151, and for the purpose of enforcing such rights, if any, and any such contract of insurance as purports whether directly or indirectly to avoid the contract or to alter the rights of the parties thereunder upon the giving of such information in the events aforesaid, or otherwise to prohibit or prevent the giving thereof in the said events, shall be of no effect45(3) if, from the information given to any person in pursuance of sub-section (2)or otherwise, he has reasonable ground for supporting that there have or may have been transferred to him under this chapter rights against any particular insurer, that insurer shall be subject to the same duty as is imposed by the said sub-section on the persons therein mentioned50(4) the duty to give the information imposed by this section shall include a dutyto allow all contracts of insurance, receipts for premiums, and other relevant documents in the possession or power of the person on whom the duty is so imposed to be inspected and copies thereof to be taken153 (1) no settlement made by an insurer in respect of any claim which might be made by a third party in respect of any liability of the nature referred to in clause (b) of sub-section (1) of section 147 shall be valid unless such third party is a party to the settlementsettlement between insurers and insured persons5(2) the claims tribunal shall ensure that the settlement is bona fide and was notmade under undue influence and the compensation is made in accordance with the payment schedule referred to in sub-section (1) of section 1641015(3) where a person who is insured under a policy issued for the purpose of this chapter has become insolvent, or where, if such insured person is a company, a winding-up order has been made or a resolution for a voluntary winding-up has been passed with respect to the company, no agreement made between the insurer and the insured person after the liability has been incurred to a third party and after the commencement of the insolvency or winding-up, as the case may be, nor any waiver, assignment or other disposition made by or payment made to the insured person after the commencement aforesaid, shall be effective to defeat the rights transferred to the third party under this chapter; but those rights shall be the same as if no such agreement, waiver, assignment or disposition or payment has been made20saving in respect of sections 151, 152 and 153154 (1) for the purposes of sections 151, 152 and 153, a reference to "liabilitiesto third parties" in relation to a person insured under any policy of insurance shall not include a reference to any liability of that person in the capacity of insurer under some other policy of insurance(2) the provisions of sections 151, 152 and 153 shall not apply where a company is wound-up voluntarily merely for the purposes of reconstruction or of an amalgamation with another company2539 of 1925effect of death on certain causes of action155 notwithstanding anything contained in section 306 of the indian succession act, 1925, the death of a person in whose favour a certificate of insurance had been issued, if it occurs after the happening of an event which has given rise to a claim under the provisions of this chapter, shall not be a bar to the survival of any cause of action arising out of such event against his estate or against the insurer30156 when an insurer has issued a certificate of insurance in respect of a contractof insurance between the insurer and the insured person, then—effect of certificate of insurance35(a) if and so long as the policy described in the certificate has not beenissued by the insurer to the insured, the insurer shall, as between himself and any other person except the insured, be deemed to have issued to the insured person a policy of insurance conforming in all respects with the description and particulars stated in such certificate; and40(b) if the insurer has issued to the insured the policy described in thecertificate, but the actual terms of the policy are less favourable to persons claiming under or by virtue of the policy against the insurer either directly or through the insured then the particulars of the policy as stated in the certificate, the policy shall, as between the insurer and any other person except the insured, be deemed to be in terms conforming in all respects with the particulars stated in the said certificate45transfer of certificate of insurance50157 (1) where a person, in whose favour the certificate of insurance has been issued in accordance with the provisions of this chapter, transfers to another person the ownership of the motor vehicle in respect of which such insurance was taken together with the policy of insurance relating thereto, the certificate of insurance and the policy described in the certificate shall be deemed to have been transferred in favour of the person to whom the motor vehicle is transferred with effect from the date of its transfer explanation—for the removal of doubts, it is herby clarified that such deemed transfer shall include transfer of rights and liabilities of the said certificate of insurance and policy of insurance5(2) the transferee shall apply within fourteen days from the date of transfer in the prescribed form to the insurer for making necessary changes in regard to the fact of transfer in the certificate of insurance and the policy described in the certificate in his favour, and the insurer shall make the necessary changes in the certificate and the policy of insurance in regard to the transfer of insurance10158 (1) any person driving a motor vehicle in any public place shall, on being so required by a police officer in uniform authorised in this behalf by the state government, produce—(a) the certificate of insurance;production of certain certificates, licence and permit incertain cases(b) the certificate of registration; (c) the pollution under control certificate;15(d) the driving licence;(e) in the case of a transport vehicle, also the certificate of fitness referred to in section 56, and the permit; and(f) any certificate or authorisation of exemption that has been granted under this act,20relating to the use of the vehicle25(2) where, owing to the presence of a motor vehicle in a public place, an accident occurs involving death or bodily injury to another person, if the driver of the vehicle does not at that time produce the required certificate, driving licence and permit referred to in sub-section (1) to a police officer, he or the owner shall produce the said certificates, licence and permit at the police station at which the driver makes the report required by section 13430(3) no person shall be liable to conviction for offences under sub-section (1) or sub-section (2) by reason of the failure to produce the required certificate if, within seven days from the date on which its production was required under sub-section (1), or as the case may be, from the date of occurrence of the accident, he produces the certificate at such police station as may have been specified by him to the police officer who required its production or, as the case may be, to the police officer at the site of the accident or to the officer-in-charge of the police station at which he reported the accident:35provided that except to such extent and with such modifications as may be prescribed, the provisions of this sub-section shall not apply to the driver of a transport vehicle40(4) the owner of a motor vehicle shall give such information as he may be required by or on behalf of a police officer empowered in this behalf by the state government for the purpose of determining whether the vehicle was or was not being driven in contravention of section 146 and on any occasion when the driver was required under this section to produce the certificate of insurance45(5) in this section, the expression "produce the certificate of insurance" means produce for examination the relevant certificate of insurance or such other evidence as may be prescribed that the vehicle was not being driven in contravention of section 146information to be given regarding accident159 the police officer shall, during the investigation, prepare an accident information report to facilitate the settlement of claim in such form and manner, within such time and containing such particulars and submit the same to the claims tribunal and such other agency as may be prescribedduty to furnish particulars of vehicle involved in accident510160 a registering authority or the officer-in-charge of a police station shall, if sorequired by a person who alleges that he is entitled to claim compensation in respect of an accident arising out of the use of a motor vehicle, or if so required by an insurer against whom a claim has been made in respect of any motor vehicle, furnish to that person or to that insurer, as the case may be, on payment of the prescribed fee, any information at the disposal of the said authority or the said police officer relating to the identification marks and other particulars of the vehicle and the name and address of the person who was using the vehicle at the time of the accident or was injured by it and the property, if any, damaged in such form and within such time as the central government may prescribe15special provisions as t ocompensationin case of hit and run motor accident161 (1) notwithstanding anything contained in any other law for the time being in force or any instrument having the force of law, the general insurance council of india formed under section 9 of the said act and the insurance companies for the time being carrying on general insurance business in india shall provide for paying in accordance with the provisions of this act and the scheme made under sub-section (3), compensation in respect of the death of, or grievous hurt to, persons resulting from hit and run motor accidents(2) subject to the provisions of this act and the scheme made under sub-section (3), there shall be paid as compensation,—20(a) in respect of the death of any person resulting from a hit and run motoraccident, a fixed sum of two lakh rupees or such higher amount as may be prescribed by the central government;25(b) in respect of grievous hurt to any person resulting from a hit and runmotor accident, a fixed sum of fifty thousand rupees or such higher amount as may be prescribed by the central government30(3) the central government may, by notification in the official gazette, make a scheme specifying the manner in which the scheme shall be administered by the central government or general insurance council, the form, manner and the time within which applications for compensation may be made, the officers or authorities to whom such applications may be made, the procedure to be followed by such officers or authorities for considering and passing orders on such applications, and all other matters connected with, or incidental to, the administration of the scheme and the payment of compensation under this section(4) a scheme made under sub-section (3) may provide that,—35(a) a payment of such sum as may be prescribed by the central government as interim relief to any claimant under such scheme;40(b) a contravention of any provision thereof shall be punishable with imprisonment which may extend to two years, or with fine which shall not be less than twenty-five thousand rupees but may extend to five lakh rupees or with both; (c) the powers, functions or duties conferred or imposed on any officer or authority by such scheme may be delegated with the prior approval in writing of central government, by such officer or authority to any other officer or authority;454 of 1939(d) any provision of such scheme may operate with retrospective effect from a date not earlier than the date of establishment of the solatium fund under the motor vehicles act, 1939 as it stood immediately before the commencement of this act: provided that no such retrospective effect shall be given so as to prejudicially affect the interests of any person who may be governed by such provisionscheme for golden hour57 of 19725162 (1) notwithstanding anything contained in the general insurance companies(nationalisation) act, 1972 or any other law for the time being in force or any instrument having the force of law, the insurance companies for the time being carrying on general insurance business in india shall provide in accordance with the provisions of this act and the scheme made under sub-section (2), for treatment of road accident victims during the golden hour(2) the central government shall make a scheme for the cashless treatment ofvictims of the accident during the golden hour and such scheme may contain provisions for creation of a fund for such treatment10refund in certain cases of compensationpaid undersection 16115163 (1) the payment of compensation in respect of the death of, or grievoushurt to, any person under section 161 shall be subject to the condition that if any compensation (hereafter in this sub-section referred to as the other compensation) or other amount in lieu of or by way of satisfaction of a claim for compensation is awarded or paid in respect of such death or grievous hurt under any other provision of this act or any other law for the time being in force or otherwise, so much of the other compensation or other amount aforesaid as is equal to the compensation paid under section 161, shall be refunded to the insurer20(2) before awarding compensation in respect of an accident involving the deathof, or bodily injury to, any person arising out of the use of a motor vehicle under any provision of this act other than section 161 or any other law for the time being in force, the claims tribunal, court or other authority awarding such compensation shall verify as to whether in respect of such death or bodily injury compensation has already been paid under section 161 or an application for payment of compensation is pending under that section, and such tribunal, court or other authority shall—25(a) if compensation has already been paid under section 161, direct theperson liable to pay the compensation awarded by it to refund to the insurer, so much thereof as is required to be refunded in accordance with the provisions of sub-section (1);30(b) if an application for payment of compensation is pending under section161 forward the particulars as to the compensation awarded by it to the insurer explanation—for the purpose of this sub-section, an application forcompensation under section 161 shall be deemed to be pending—(i) if such application has been rejected, till the date of the rejection of theapplication; and35(ii) in any other case, till the date of payment of compensation in pursuanceof the application40special provisions as to payment of compensation on structured formula basis164 (1) notwithstanding anything contained in this act or in any other law for the time being in force or instrument having the force of law, the owner of the motor vehicle or the authorised insurer shall be liable to pay in the case of death or grievous hurt due to any accident arising out of the use of motor vehicle, a compensation, in accordance with such payment schedule as may be prescribed by the central government, to the legal heirs or the victim, as the case may be: provided that the minimum compensation to a person shall be a sum as may be prescribed by the central government from time to time not exceeding ten lakh rupees in case of death or not exceeding five lakh rupees in case of grievous hurt45(2) in any claim for compensation under sub-section (1), the claimant shall not be required to plead or establish that the death or grievous hurt in respect of which the claim has been made was due to any wrongful act or neglect or default of the owner of the vehicle or of the vehicle concerned or of any other person50(3) where, in respect of death or grievous hurt due to an accident arising out of the use of motor vehicle, compensation has been paid under any other law for the time being in force, such amount of compensation shall be reduced from the amount of compensation payable under this section164a (1) the central government, may make schemes for the provision of interim relief to claimants praying for compensation under this chapterscheme for interim relief for claimants5(2) a scheme made under sub-section (1) shall also provide for procedure to recover funds disbursed under such scheme from the owner of the motor vehicle, where the claim arises out of the use of such motor vehicle or other sources as may be prescribed by the central government(3) a scheme made under sub-section (1) may provide that—10(a) any contravention of any provision thereof shall be punishable withimprisonment for such term which may extend to two years, or with fine which shall not be less than twenty-five thousand rupees but may extend to five lakh rupees or with both; and15(b) the powers, functions or duties conferred or imposed on any officer orauthority by such scheme may be delegated with the prior approval, in writing, of central government, by such officer or authority to any other officer or authority164b (1) the central government shall constitute a fund to be called the motor vehicle accident fund and thereto shall be credited—motor vehicle accident fund20(a) a cess or tax or payment of a nature notified and approved by thecentral government;(b) any grant or loan made to the fund by the central government; (c) any other source of income as may be prescribed by the centralgovernment25(2) the fund shall be constituted for the purpose of providing compulsory insurance cover to all road users in the territory of india(3) the fund shall be utilised for the following, namely:—(a) treatment of a person who has been grievously hurt in an accident tillsuch time he may be stabilised;30(b) compensation to representatives of a person who died in hit and runmotor accident, not caused by the deceased on whose behalf the claim is beingmade, and for which accident no person may be held liable;(c) compensation to a person grievously hurt in an accident where no faultcan be fixed upon either that person or on any other person involved in the accident; and35(d) compensation to such persons as may be prescribed by the centralgovernment(4) the maximum liability amount that shall be paid in each case shall be such as may be prescribed by the central government40(5) in all cases specified in clause (a) of sub-section (3), when the claim of such person becomes payable, where amount has been paid out of this fund to any person, the same amount shall be deductible from the claim received by such person from the insurance company(6) the fund shall be managed by such authority or agency as the central government may specify having regard to the following:—45(a) knowledge of insurance business of the agency; (b) capability of the agency to manage funds; and (c) any other criteria as may be prescribed by the central government(7) the central government shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the central government in consultation with the comptroller and auditor-general of india5(8) the accounts of the fund shall be audited by the comptroller and auditor-general of india at such intervals as may be specified by him10(9) the comptroller and auditor-general of india or any person appointed by him in connection with the audit of the accounts of the fund under this act shall have the same rights, privileges and authority in connection with such audit of the government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the authority15(10) the accounts of the fund, as certified by the comptroller and auditor-general of india or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annual to the central government and the central government shall cause the same to be laid before each house of the parliament164c (1) the central government may make rules for the purposes of carrying into effect, the provisions of this chapterpower of central government to make rules(2) without prejudice to the generality of the foregoing power, such rules may provide for—20(a) the forms to be used for the purposes of this chapter including,—(i) the form of the insurance policy and the particulars it shall contain as referred to in sub-section (3) of section 147;25(ii) the form for making changes in regard to the fact of transfer inthe certificate of insurance under sub-section (2) of section 157;(iii) the form in which the accident information report may beprepared, the particulars it shall contain, the manner and the time for submitting the report to the claims tribunal and the other agency under sub-section (1) of section 159;30(iv) the form for furnishing information under section 160; and(v) the form of the annual statement of accounts for the motorvehicle crash fund as referred to in sub-section (7) of section 164b;(b) the making of applications for and the issue of certificates of insurance; (c) the issue of duplicates to replace certificates of insurance lost, destroyedor mutilated;35(d) the custody, production, cancellation and surrender of certificates ofinsurance;(e) the records to be maintained by insurers of policies of insurance issuedunder this chapter;40(f) the identification by certificates or otherwise of persons or vehiclesexempted from the provisions of this chapter;(g) the furnishing of information respecting policies of insurance byinsurers;45(h) adopting the provisions of this chapter to vehicles brought into indiaby persons making only a temporary stay therein or to vehicles registered in a reciprocating country and operating on any route or within any area in india by applying those provisions with prescribed modifications;(i) the requirements which a certificate of insurance is required to comply with as referred to in clause (b) of section 145;(j) the minimum premium and the maximum liability of an insurer under sub-section (2) of section 147;5(k) such other amount to be paid to a person by an insurer under the proviso to sub-section (2) of section 147;(l) the conditions subject to which an insurance policy shall be issued and other matters related thereto as referred to in sub-section (3) of section 147;(m) the details of settlement, the time limit for such settlement and the procedure thereof under sub-section (2) of section 149;10(n) the extent of exemptions and the modifications under the proviso tosub-section (3) of section 158;(o) the other evidence under sub-section (5) of section 158;15(p) such other agency to which the accident information report as referredto in section 159 may be submitted;(q) the time limit and fee for furnishing information under section 160; (r) the higher amount of compensation in respect of death under clause (a)of sub-section (2) of section 161;(s) the fixed sum to be paid as compensation in respect of grievous hurt under clause (b) of sub-section (2) of section 161;20(t) a sum to be paid as interim relief as referred to in clause (a) of sub-section (4) of section 161;(u) the payment schedule under sub-section (1) of section 164;25(v) the minimum compensation in case of death under the proviso to sub-section (1) of section 164;(w) such other sources from which funds may be recovered for the scheme as referred to in section 164a;(x) any other source of income that may be credited into the motor vehicle crash fund under sub-section (1) of section 164b;30(y) the persons to whom compensation may be paid under clause (d) of sub-section (3) of section 164b;(z) the maximum liability amount under sub-section (4) of section 164b; (za) the other criteria under clause (c) of sub-section (6) of section 164b;(zb) any other matter which is to be or may be prescribed or in respect of which provision is to be made by rules35power of state government to make rules164d (1) the state government may make rules for the purposes of carrying into effect, the provisions of this chapter other than the matters specified in section 164c40(2) without prejudice to the generality of the foregoing power, such rules may provide for—(a) the other authority under sub-section (5) of section 147"a m e n d m e n t of section 16550 in section 165 of the principal act, in the explanation, for the words, figures and letter "section 140 and section 163a", the word and figures "section 164" shall be substituted51 in section 166 of the principal act,—amendment of section 16645(i) in sub-section (2), the proviso shall be omitted;(ii) in sub-section (4), for the words, brackets and figures "sub-section (6) of section 158", the word and figures "section 159" shall be substituted;(iii) after sub-section (4), the following sub-section shall be inserted, namely:—5"(5) notwithstanding anything in this act or any other law for the time being in force, the right of a person to claim compensation for injury in an accident shall, upon the death of the person injured, survive to his legal representatives, irrespective of whether the cause of death is relatable to or had any nexus with the injury or not"52 in section 168 of the principal act, in sub-section (1),—amendment of section 16810(i) for the word and figures "section 162", the word and figure "section 163"shall be substituted;(ii) the proviso shall be omittedamendment of section 16953 in section 169 of the principal act, after sub-section (3), the following section shall be inserted, namely,—155 of 1908"(4) for the purpose of enforcement of its award, the claims tribunal shall also have all the powers of a civil court in the execution of a decree under the code of civil procedure, 1908, as if the award were a decree for the payment of money passed by such court in a civil suit"amendment of section 1702054 in section 170 of the principal act, for the word and figures "section 149" the word and figures "section 150" shall be substituteda m e n d m e n t of section 17355 in section 173 of the principal act, in sub-section (2), for the words "ten thousand", the words "one lakh" shall be substituted;amendment of section 1772556 in section 177 of the principal act, for the words "one hundred rupees" and "three hundred rupees", the words "five hundred rupees" and "one thousand and five hundred rupees" shall respectively be substituted| insertion ||---------------|| section 177a |57 after section 177 of the principal act, the following section shall be inserted, namely:—30"177a whoever contravenes the regulations made under section 118, shall be punishable with fine which shall not be less than five hundred rupees, but may extend to one thousand rupees"| penalty ||-----------------|| contravention || of regulations || under section || 118 || amendment || of section 178 |58 in section 178 of the principal act, in sub-section (3), for the words " two hundred rupees", the words "five hundred rupees" shall be substituted59 in section 179 of the principal act,—amendment of section 17935(i) in sub-section (1), for the words " five hundred rupees", the words "two thousand rupees" shall be substituted;(ii) in sub-section (2), for the words " five hundred rupees", the words "two thousand rupees" shall be substituteda m e n d m e n t of section 18060 in section 180 of the principal act, for the words "which may extend to one thousand rupees", the words " of five thousand rupees" shall be substituted40a m e n d m e n t of section 181 61 in section 181 of the principal act, for the words "which may extend to five hundred rupees", the words " of five thousand rupees" shall be substituted 62 in section 182 of the principal act,—amendment of section 182(i) in sub-section (1), for the words "which may extend to five hundred rupees", the words " of ten thousand rupees" shall be substituted;(ii) in sub-section (2), for the words " one hundred rupees", the words "ten thousand rupees" shall be substituted63 for section 182a of the principal act, the following sections shall be substituted, namely:—substitution of new sections for section 182a5"182a (1) whoever, being a manufacturer, importer or dealer of motor vehicles, sells or delivers or alters or offers to sell or deliver or alters, a motor vehicle that is in contravention of the provisions of chapter vii or the rules and regulations made thereunder, shall be punishable with imprisonment for a term which may extend to one year, or with fine of one lakh rupees per such motor vehicle or with both:10punishment for offences relating to construction, maintenance, sale and alteration of motor vehicles andcomponents provided that no person shall be convicted under this section if he proves that, at the time of sale or delivery or alteration or offer of sale or delivery or alteration of such motor vehicle, he had disclosed to the other party of the manner in which such motor vehicle was in contravention of the provisions of chapter vii or the rules and regulations made thereunder15(2) whoever, being a manufacturer of motor vehicles, fails to comply with the provisions of chapter vii or the rules and regulations made thereunder, shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend one hundred crore rupees or with both20(3) whoever, sells or offers to sell, or permits the sale of any component of a motor vehicle which has been notified as a critical safety component by the central government and which does not comply with chapter vii or the rules and regulations made thereunder shall be punishable with imprisonment for a term which may extend to one year or with fine of one lakh rupees per such component or with both25(4) whoever, being the owner of a motor vehicle, alters a motor vehicle, including by way of retrofitting of motor vehicle parts, in a manner not permitted under the act or the rules and regulations made thereunder shall be punishable with imprisonment for a term which may extend to six months, or with fine of five thousand rupees per such alteration or with both30182b whoever contravenes the provisions of the section 62a, shall be punishable with fine which shall not be less than five thousand rupees, but may extend to ten thousand rupees"punishment for contravention of section 62aa m e n d m e n t of section 18364 in section 183 of the principal act,—(i) in sub-section (1),—3540(a) after the words "whoever drives", the words "or causes any person who is employed by him or subjects someone under his control to drive" shall be inserted;(b) for the words "with fine which extend to four hundred rupees, or, if having been previously convicted of an offence under this sub-section is again convicted of an offence under this sub-section, with fine which may extend to one thousand rupees", the following shall be substituted, namely:—"in the following manner, namely:—(i) where such motor vehicle is a light motor vehicle with fine which shall not be less than one thousand rupees but may extend to two thousand rupees;45(ii) where such motor vehicle is a medium goods vehicle or a medium passenger vehicle or a heavy goods vehicle or a heavy passenger vehicle with fine which shall not be less than two thousand rupees, but may extend to four thousand rupees; and(iii) for the second or any subsequent offence under this subsection the driving licence of such driver shall be impounded as per the provisions of sub-section (4) of section 206"(ii) sub-section (2) shall be omitted5(iii) in sub-section (3), after the word "mechanical", the words "or electronic"shall be inserted(iv) in sub-section (4), for the words, brackets and figure "sub-section (2)", the words, brackets and figure "sub-section (1)" shall be substituted65 in section 184 of the principal act,—10amendment of section184(i) after the words "dangerous to the public", the words " or which causes a sense of alarm or distress to the occupants of the vehicle, other road users, and persons near roads," shall be inserted;15(ii) for the words "which may extend to six months or with fine which may extend to one thousand rupees", the words "which may extend to one year but shall not be less than six months or with fine which shall not be less than one thousand rupees but may extend to five thousand rupees, or with both" shall be substituted;(iii) for the words "which may extend to two thousand rupees", the words " of ten thousand rupees" shall be substituted;(iv) the following explanation shall be inserted, namely:—20"explanation— for the purpose of this section,—(a) jumping a red light; (b) violating a stop sign;(c) use of handheld communications devices while driving;(d) passing or overtaking other vehicles in a manner contrary to law;25(e) driving against the authorised flow of traffic; or (f) driving in any manner that falls far below what would be expected of a competent and careful driver and where it would be obvious to a competent and careful driver that driving in that manner would be dangerous"30shall amount to driving in such manner which is dangerous to public66 in section 185 of the principal act,—amendment of section185(i) in clause (a), after the words "breath analyser,", the words "or in any another test including a laboratory test," shall be inserted;35(ii) for the words "which may extend to two thousand rupees", the words " of ten thousand rupees" shall be substituted;(iii) the words " if committed within three years of the commission of the previous similar offence," shall be omitted;(iv) for the words "which may extend to three thousand rupees", the words "of fifteen thousand rupees" shall be substituted;40(v) for the explanation, the following explanation shall be substituted, namely:—"explanation— for the purposes of this section, the expression "drug"means any intoxicant other than alcohol, natural or synthetic, or any natural material or any salt, or preparation of such substance or material as may be notified by the central government under this act and includes a narcotic drug61 of 1985and psychotropic substance as defined in clause (xiv) and clause (xxiii) of section 2 of the narcotic drugs and psychotropic substances act, 1985"amendment of section 186567 in section 186 of the principal act, for the words "two hundred rupees" and "five hundred rupees", the words "one thousand rupees" and "two thousand rupees" shall respectively be substituted68 in section 187 of the principal act,—amendment of section 187(i) for the brackets and letter "(c)" the brackets and letter "(a)" shall be substituted;(ii) for the words "three months", the words "six months" shall be substituted;10(iii) for the words "which may extend to five hundred rupees", the words " of five thousand rupees" shall be substituted;(iv) for the words "six months", the words "one year" shall be substituted; and (v) for the words "which may extend to one thousand rupees", the words " of ten thousand rupees" shall be substituted1569 in section 189 of the principal act,—amendment of section 189(i) for the words "one month", the words "three months" shall be substituted; (ii) for the words "which may extend to five hundred rupees", the words "of five thousand rupees" shall be substituted;20(iii) after the words "with both", the words ", and for a subsequent offence shall be punishable with imprisonment for a term which may extend to one year, or with fine of ten thousand rupees; or with both" shall be inserted70 in section 190 of the principal act,—amendment of section 190(i) in sub-section (1),—25(a) for the words "which may extend to two hundred and fifty rupees" the words " of one thousand five hundred rupees" shall be substituted;(b) for the words "which may extend to one thousand rupees" the words"of five thousand rupees" shall be substituted; and30(c) after the words "with both", the words, and for a subsequent offence shall be punishable with imprisonment for a term which may extend to six months, or with a fine of ten thousand rupees for bodily injury or damage to property" shall be inserted (ii) in sub-section (2),—35(a) for the words "a fine of one thousand rupees", the words "imprisonment for a term which may extend to three months, or with fine which may extend to ten thousand rupees or with both and he shall be disqualified for holding licence for a period of three months" shall be substituted; and(b) for the words "a fine of two thousand rupees", the words "imprisonment for a term which may extend to six months, or with fine which may extend to ten thousand rupees or with both" shall be substituted; and (iii) in sub-section (3),—40(a) for the words "which may extend to three thousand rupees", the words"of ten thousand rupees and he shall be disqualified for holding licence for a period of three months" shall be substituted; and45(b) for the words "which may extend to five thousand rupees", the words"of twenty thousand rupees" shall be substituted; 71 section 191 of the principal act shall be omittedomission of section 191a m e n d m e n t of section 19272 in section 192 of the principal act, the following explanation shall be inserted, namely:5"explanation— use of a motor vehicle in contravention of the provisions of section 56 shall be deemed to be a contravention of the provisions of section 39 and shall be punishable in the same manner as provided in sub-section (1)"73 in section 192a of the principal act, in sub-section (1),—a m e n d m e n t of section192a(i) after the words "for the first offence with", the words "imprisonment for a term which may extend to one year and" shall be inserted;10(ii) for the words "which may extend to five thousand rupees but shall not be less than two thousand rupees", the words " of ten thousand rupees" shall be substituted;(iii) for the words "one year", the words "two years" shall be substituted; (iv) for the words "three months", the words "six months" shall be substituted;15(v) for the words "which may extend to ten thousand rupees but shall not be less than five thousand rupees", the words "of twenty thousand rupees" shall be substituted74 after section 192a in the principal act, the following section shall be inserted, namely:—insertion of new section192b20offences relating to registration"192b (1) whoever, being the owner of a motor vehicle, fails to make an application for registration of such motor vehicle under sub-section (1) of section 41shall be punishable with fine of five times the annual road tax or one-third of the lifetime tax of the motor vehicle whichever is higher25(2) whoever, being a dealer, fails to make an application for the registration of a new motor vehicle under the second proviso to sub-section (1) of section 41 shall be punishable with fine of fifteen times the annual road tax or the lifetime tax of the motor vehicle whichever is higher30(3) whoever, being the owner of a motor vehicle, obtains a certificate of registration for such vehicle on the basis of documents which were, or by representation of facts which was, false in any material particular, or the engine number or the chassis number embossed thereon are different from such number entered in the certificate of registration shall be punishable with fine of ten times the annual road tax or two-third of the lifetime tax of the motor vehicle whichever is higher35(4) whoever, being a dealer, obtains a certificate of registration for such vehicle on the basis of documents which were, or by representation of facts which was, false in any material particular, or the engine number or the chassis number embossed thereon are different from such number entered in the certificate of registration shall be punishable with fine of thirty times the annual road tax or twice the lifetime tax of the motor vehicle whichever is higher75 in the principal act,—amendment of section 19340 (a) in section 193, in the marginal heading, for the words "agents and canvassers", the words "agents, canvassers and aggregators" shall be substituted;(b) section 193 shall be numbered as sub-section (1) thereof, and—(i) in sub-section (1) as so numbered,—45(a) for the words "which may extend to one thousand rupees", the words "of one thousand rupees" shall be substituted;(b) for the words "which may extend to two thousand rupees", the words "of two thousand rupees" shall be substituted;(ii) after sub-section (1) as so numbered, the following sub-sections shall be inserted, namely:—5"(2) whoever engages himself as an aggregator in contravention of the provisions of section 93 or of any rules made thereunder shall be punishable with fine up to one lakh rupees but shall not be less than twenty-five thousand rupees10(3) whoever, while operating as an aggregator contravenes a condition of the licence granted under sub-section (4) of section 93, not designated by the state government as a material condition, shall be punishable with fine of five thousand rupees"76 in section 194 of the principal act,—a m e n d m e n t of section 194(i) in sub-section (1),—(a) the word "minimum" shall be omitted;15(b) for the words "of two thousand rupees and an additional amount of one thousand rupees per tonne of excess load", the words "of twenty thousand rupees and an additional amount of two thousand rupees per tonne of excess load" shall be substituted;(c) the following proviso shall be inserted, namely:—20"provided that such motor vehicle shall not be allowed to move before such excess load is removed or is caused or allowed to be removed by the person in control of such motor vehicle"(ii) after sub-section (1), the following sub-section shall be inserted, namely:—25"(1a) whoever drives a motor vehicle or causes or allows a motor vehicle to be driven when such motor vehicle is loaded in such a manner that the load or any part thereof or anything extends laterally beyond the side of the body or to the front or to the rear or in height beyond the permissible limit shall be punishable with a fine of twenty thousand rupees, together with the liability to pay charges for off-loading of such load:30provided that such motor vehicle shall not be allowed to move before such load is arranged in a manner such that there is no extension of the load laterally beyond the side of the body or to the front or to the rear or in height beyond the permissible limit:35provided further that nothing in this sub-section shall apply when such motor vehicle has been given an exemption by the competent authority authorized in this behalf, by the state government or the central government, allowing the carriage of a particular load" (iii) in sub-section (2), for the words, "which may extend to three thousand rupees" the words "of forty thousand rupees" shall be substituted 77 after section 194 in the principal act, the following sections shall be inserted, namely:—40insertion of new sections 194a, 194b, 194c, 194d, 194e and 194fcarriage of excess passengers45"194a whoever drives a transport vehicle or causes or allows a transport vehicle to be driven while carrying more passengers than is authorized in the registration certificate of such transport vehicle or the permit conditions applicable to such transport vehicle shall be punishable with a fine of one thousand rupees per excess passenger:provided that such transport vehicle shall not be allowed to move before the excess passengers are off-loaded and an alternative transport is arranged for such passengers194b (1) whoever drives a motor vehicle without wearing a safety belt or carriespassengers not wearing seat belts shall be punishable with a fine of one thousand rupees:use of safety belts and the seating ofchildren5provided that the state government, may by notification in the official gazette,exclude the application of this sub-section to transport vehicles allowed carrying standing passengers or other specified classes of transport vehicles10(2) whoever drives a motor vehicle or causes or allows a motor vehicle to bedriven with a child who, not having attained the age of fourteen years, is not secured by a safety belt or a child restraint system shall be punishable with a fine of one thousand rupees194c whoever drives a motor cycle or causes or allows a motor cycle to bedriven in contravention of the provisions of section 128 or the rules or regulations made thereunder shall be punishable with a fine of one thousand rupees and he shall be disqualified for holding licence for a period of three monthspenalty for violation ofsafetymeasures for motor cycle drivers and pillion riders15penalty for not wearing protective headgear194d whoever drives a motor cycle or causes or allows a motor cycle to bedriven in contravention of the provisions of section 129 or the rules or regulations made thereunder shall be punishable with a fine of one thousand rupees and he shall be disqualified for holding licence for a period of three months20failure to allow free passage to emergency vehicles194e whoever while driving a motor vehicle fails to draw to the side of the road,on the approach of a fire service vehicle or of an ambulance or other emergency vehicle as may be specified by the state government, shall be punishable with imprisonment for a term which may extend to six months, or with a fine of ten thousand rupees or with both194f whoever —use of horns and silence zones25(a) while driving a motor vehicle —(i) sounds the horn needlessly or continuously or more thannecessary to ensure safety, or(ii) sounds the horn in an area with a traffic sign prohibiting the useof a horn, or30(b) drives a motor vehicle which makes use of a cut-out by which exhaustgases are released other than through the silencer,shall be punishable with a fine of one thousand rupees and for a second or subsequent offence with a fine of two thousand rupees78 section 195 of the principal act shall be omittedomission of section 1953579 in section 196 of the principal act,—amendment of section 196(i) after the word "shall be punishable", the words "for the first offence" shall beinserted;(ii) for the words "which may extend to one thousand rupees", the words "oftwo thousand rupees," shall be substituted; and40(iii) after the words "with both", the words ", and for a subsequent offence shallbe punishable with imprisonment for a term which may extend to three months, or with fine of four thousand rupees, or with both" shall be inserted80 in section 197 of the principal act,—amendment of section 19745(i) in sub-section (1), for the words "which may extend to five hundred rupees",the words "of five thousand rupees" shall be substituted;(ii) in sub-section (2), for the words "which may extend to five hundred rupees"the words "of five thousand rupees" shall be substituted81 in section 198 of the principal act, for the words "with fine which may extend to one hundred rupees", the words "with fine of one thousand rupees" shall be substitutedamendment of section 198582 after section 199 of the principal act, the following section shall be inserted, namely:—insertion of new section 199aoffences byjuveniles10"199a (1) where an offence under this act has been committed by a juvenile, the guardian of such juvenile or the owner of the motor vehicle shall be deemed to be guilty of the contravention and shall be liable to be proceeded against and punished accordingly: provided that nothing in this sub-section shall render such guardian or owner 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 offence15explanation - for the purposes of this section, the court shall presume that the use of the motor vehicle by the juvenile was with the consent of the guardian of such juvenile or the owner of the motor vehicle, as the case may be20(2) in addition to the penalty under sub-section (1), such guardian or owner shall be punishable with imprisonment for a term which may extend to three years and with a fine of twenty-five thousand rupees(3) the provisions of sub-section (1) and sub-section (2) shall not apply to such guardian or owner if the juvenile committing the offence had been granted a learner's licence under section 8 or a driving licence and was operating a motor vehicle which such juvenile was licensed to operate25(4) where an offence under this act has been committed by a juvenile, the registration of the motor vehicle used in the commission of the offence shall be cancelled for a period of twelve months30(5) where an offence under this act has been committed by a juvenile, then notwithstanding section 4 or section 7, such juvenile shall not be eligible to be granted a driving licence under section 9 or a learner's licence under section 8 until such juvenile has attained the age of twenty-five years56 of 2000(6) where an offence under this act has been committed by a juvenile, then such juvenile shall be eligible to be punished by fines as provided in the act while any custodial sentence may be modified as per the provisions of the juvenile justice act, 2000"3583 in section 200 of the principal act,—(i) in sub-section (1),—amendment of section 20040 45(a) for the words, brackets and figures "punishable under section 177, section 178, section 179, section 180, section 181, section 182, sub-section (1) or sub-section (2) of section 183, section 184, section 186, section 189, sub-section (2) of section 190, section 191, section 192, section 194, section 196, or section 198,", the words, brackets, figures and letters "punishable under section 177, section 178, section 179, section 180, section 181, section 182, sub-section (1) or sub-section (3) or sub-section (4) of section 182a, section 182b, sub-section (1)or sub-section (2) of section 183, section 184 only to the extent of use of handheld communication devices, section 186, section 189, sub-section (2) of section 190, section 192, section 192a, section 194, section 194a, section 194b, section 194c, section 194d, section 194e, section 194f, section 196, section 198, shall be inserted;(b) the following proviso shall be inserted, namely: provided that the state government may, in addition to such amount, require the offender to undertake a period of community service(ii) after sub-section (2) the following provisos shall be inserted, namely:—5"provided that, notwithstanding compounding under this section, such offence shall be deemed to be a previous commission of the same offence for the purpose of determining whether a subsequent offence has been committed:10provided further that compounding of an offence will not discharge the offender from proceedings under sub-section (4) of section 206 or the obligation to complete a driver refresher training course, or the obligation to complete community service, if applicable"84 in section 201 of the principal act,—amendment of section 201(i) in sub-section (1),—(a) the word "disabled" shall be omitted;15(b) for the words "fifty rupees per hour", the words "five hundred rupees",shall be substituted;(ii) in proviso to sub-section (1), for the words "government agency, towing charges", the words "an agency authorised by the central government or state government, removal charges" shall be substituted20(iii) after sub-section (2), the following sub-section shall be inserted, namely:—"(3) sub-section (1) shall not apply where the motor vehicle has suffered an unforeseen breakdown and is in the process of being removed (iv) after sub-section (3) the following explanation shall be inserted, namely:—25"explanation— for the purposes of this section, "removal charges"includes any costs involved in the removal of the motor vehicle from one location to another, including by way of towing and also includes any costs related to storage of such motor vehicle"amendment of section 20685 in section 206 of the principal act, after sub-section (3) the following sub-section shall be inserted, namely:—30"(4) a police officer or other person authorised in this behalf by the stategovernment shall, if he has reason to believe that the driver of a motor vehicle has committed an offence under any of sections 183, 184, 185, 189, 190, 194c, 194d, or 194e, seize the driving licence held by such driver and forward it to the licensing authority for disqualification or revocation proceedings under section 19:35provided that the person seizing the licence shall give to the person surrenderingthe licence a temporary acknowledgement therefor but such acknowledgement shall not authorise the holder to drive until the licence has been returned to him"86 after section 210 of the principal act, the following sections shall inserted, namely:—insertion of new sections 210a and 210b40power of the state government to increase penalties45"210a subject to conditions made by the central government, a stategovernment, shall, by notification in the official gazette, specify a multiplier, not less than one and not greater than ten, to be applied to each fine under this act and such modified fine, shall be in force in such state and different multipliers may be applied to different classes of motor vehicles as may be classified by the state government for the purpose of this section210b any authority that is empowered to enforce the provisions of this act shall, if such authority commits an offence under this act, shall be liable for twice the penalty corresponding to that offence under this act"penalty for offence committed by an enforcing authority587 after section 211 of the principal act, the following section shall be inserted, namely:—| insertion | of ||--------------|---------|| new | section || 211a | |"211a (1) where any provision of this act or the rules and regulations made thereunder provides for—use of electronic forms and documents10(a) the filing of any form, application or any other document with anyoffice, authority, body or agency owned or controlled by the central government or the state government in a particular manner;(b) the issue or grant of any licence, permit, sanction, approval or endorsement, by whatever name called in a particular manner;(c) the receipt or payment of money in a particular manner,15then notwithstanding anything contained in such provision, such requirement shall be deemed to have been satisfied if such filing, issue, grant, receipt or payment, as the case may be, is effected by means of such electronic form as may be prescribed by the central government or the state government, as the case may be(2) the central government or the state government shall, for the purpose of sub-section (1), prescribe —20(a) the manner and format in which such electronic forms and documents shall be filed, created or issued; and(b) the manner or method of payment of any fee or charges for filing, creation or issue of any electronic document under clause (a)"88 in section 212 of the principal act,—25(i) in sub-section (4),—amendment of section 212(a) after the words, brackets and figures "the proviso to sub-section (1) of section 112", the words and figures "section 118" shall be inserted;(b) for the words, brackets, figures and letter "sub-section (4) of section163a", the word, figures and letter "section 164, section 177a" shall be inserted;30(ii) after sub-section (4), the following sub-section shall be inserted, namely:—3540"(5) every notification issued by the state government under section210a shall be laid, as soon as may be after it is made, before each house of the state legislature where it consists of two houses, or where such legislature consists of one house, before that house, 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, the house agrees or both houses agree, as the case may be, in making any modification in the notification or the house agrees or both houses agree, as the case may be, that the notification should not be issued, the notification 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 notification"4589 after section 215 of the principal act, the following sections shall be inserted, namely:—insertion of new sections 215a, 215b and 215c5power of the central government and state government to delegate215a (1) notwithstanding anything else contained in this act the central government shall have the power to delegate any power or functions that have been conferred upon it by the act to any person or groups of persons and authorise such person or group of persons to discharge any of its powers, functions and duties under this act(2) notwithstanding anything else contained in this act the state government shall have the power to delegate any power or functions that have been conferred upon it by the act to any person or groups of persons and authorise such person or group of persons to discharge any of its powers, functions and duties under this act10215b (1) the central government may make rules for the purposes of carryinginto effect, the provisions of this chapterpower of central government to make rules(2) without prejudice to the generality of the foregoing power, such rules may provide for—15(a) the use of electronic forms and means for the filing of documents, issueor grant of licence, permit, sanction, approval or endorsements and the receipt or payment of money as referred to in section 211a; and(b) the minimum qualifications which the motor vehicles departmentofficers or any class thereof shall be required to possess for appointment as such, as referred to in sub-section (4) of section 21320215c (1) the state government may make rules for the purposes of carrying intoeffect, the provisions of this chapter other than the matters specified in section 215fpower of state government to make rules(2) without prejudice to the generality of the foregoing power, such rules may provide for—25(a) the use of electronic forms and means for the filing of documents, issueor grant of licence, permit, sanction, approval or endorsements and the receipt or payment of money as referred to in section 211a;30(b) the duties and functions of the officers of the motor vehicle departmentand the discharge thereof, the powers to be exercised by such officers (including the powers exercisable by police officers under this act) and the conditions governing the exercise of such powers, the uniform to be worn by them, the authorities to which they shall be subordinate as referred to in sub-section (3) ofsection 213; and(c) such other powers as may be exercised by officers of the motor vehiclesdepartment as referred to in clause (f) of sub-section (5) of section 213 bill no 214 of 2016 the motor vehicles (amendment) bill, 2016 a bill further to amend the motor vehicles act, 1988be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the motor vehicles (amendment) act, 2016short title and commencement5(2) 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 different states and any reference in this act to the commencement of this act shall, in relation to a state, be construed as a reference to the coming into force of this act in that stateamendment of section 259 of 19882 in the motor vehicles act, 1988 (hereinafter referred to as the principal act), in section 2,10(i) for clause (1), the following clauses shall be substituted, namely:—'(1) "adapted vehicle" means a motor vehicle either specially designed and constructed, or to which alterations have been made under sub-section (2) of section 52, for the use of a person suffering from any physical defect or disability, and used solely by or for such person; statement of objects and reasonsthe motor vehicles act, 1988, was enacted with a view to consolidate and amend the laws relating to motor vehicles the act was enacted to give effect to the suggestions made by the supreme court in mk kunhimohammed v pa ahmedkutty, (1987) 4 scc 2842 the said act was amended several times to adapt to the technological up gradation emerging in road transport, passenger and freight movement and in motor vehicle management with rapidly increasing motorisation, india is facing an increasing burden of road traffic injuries and fatalities the emotional and social trauma caused to the family which looses its bread winner, cannot be quantified india is signatory to the brasilia declaration and is committed to reduce the number of road accident fatality by fifty per cent by the year 2020 the road transport sector also plays a major role in the economy of the country3 numerous representations and recommendations in the form of grievances and suggestions from various stake holders have been received in the ministry, citing cases of increase in road accidents, delay in issue of driving licences, the disregard of traffic rules and regulations etc therefore, in order to improve road safety and transport system, amendments are required to be made urgently in the motor vehicles act, 1988 to address safety and efficiency issues in the transport sector4 in view of the above, it has become necessary to amend certain provisions of the said act the proposed motor vehicles (amendment) bill, 2016 seeks to address the issues relating to road safety, citizen facilitation, strengthening public transport, automation and computerization5 the motor vehicles (amendment) bill, 2016, inter alia, provides for the following, namely:—(a) to facilitate grant of online learning license; (b) to replace the existing provisions of insurance with simplified provisions in order to provide expeditious help to accident victims and their families;(c) to increase the time limit for renewal of driving license from one month to six months before and after the expiry date;(d) to increase the period for renewal of transport license from three years to five years;(e) to enable the licensing authority to grant license even to the differently abled persons;(f) to enable the states to promote public transport, rural transport and last mile connectivity by relaxing any of the provisions of the act pertaining to permits;(g) to increase the fines and penalties for violation of provisions of the act; and(h) to make a provision for protection of good samaritans6 the notes on clauses explain in detail the various provisions contained in the bill 7 the bill seeks to achieve the above objectivesnew delhi;nitin gadkarithe 5th august, 2016 notes on clausesclause 1 provides for the short title of the bill as "the motor vehicles (amendment)act, 2016", and seeks to provide for the commencement of the provisions of the bill from such date as may be notified by the central government and different dates may be appointed for different states for different provisions of the billclause 2 seeks to amend section 2 of the motor vehicles act, 1988(act) relating to definitions of certain expressions used in the act such as, 'medium passenger motor vehicle', 'motor car' and 'weight' and to insert some new definitions in section 2, such as, 'adapted vehicle', 'aggregator', 'community service', 'driver refresher training course', 'golden hour', 'scheme' and 'testing agency'clause 3 seeks to insert a new section 2b in the act to provide flexibility to the central government to exempt new technologies, inventions or innovations from the provisions of the principal act so as to give such technologies and innovationsclause 4 seeks to amend section 8 of the act to simplify the procedure for obtaining a learner's licence it seeks to enable an applicant to apply to any licensing authority in the state, to use online means to submit the application, fee and other documents, and allow the government flexibility in determining the eligibility to obtain a learner's licence it also seeks to provide for the issue of a learner's licence in electronic formclause 5 seeks to amend section 9 of the act to simplify the procedure for the grant of a driving licence it seeks to enable an applicant to apply to any licensing authority in the state, removes the requirement for minimum educational qualification as long as the applicant holds a certificate from a driver training school or establishment it also seeks to provide that an applicant who fails the test of competence repeatedly shall be required to undergo a remedial driver training course before such applicant can apply againclause 6 seeks to amend section 10 of the act to replace the term 'invalid carriage' with the term 'adapted vehicle'clause 7 seeks to amend section 11 of the act so as to allow a licence holder to apply to any licensing authority in the state for the addition of other classes or descriptions of motor vehicles to his or her driving licenceclause 8 seeks to amend section 12 of the act to allow applicants who have obtained specialized training that has been devised by the central government, from accredited schools or establishments, to drive without being required to meet other requirements eg driving with light motor vehicle for at least one year before being granted a learner's licence to drive a transport vehicleclause 9 seeks to amend section 14 of the act to increase the length of time for which a driving licence shall remain validclause 10 seeks to amend section 15 of the act to allow a licence holder to apply for renewal of licence any time in a window of six months before expiry of licence and six months after it also seeks to provide that any applicant who attempt to renew his or her driving licence more than six months after expiry shall have to undergo a test of competenceclause 11 seeks to amend section 19 of the act to provide for disqualification from holding driving licence and revocation of driving licence of drivers found to commit certain offence, such as, jumping red lights, driving under the influence of alcohol and drugs, driving licence using a mobile phone, driving in the wrong way etc it also seeks to provide that such licence holders shall be required to complete a driver refresher training course, as prescribed by the central governmentclause 12 seeks to insert a new section 25a in the act to establish a national register of driving licences containing data on all driving licences issued throughout india and facilitate the grant of licences in a transparent and efficient manner it also seeks to enable the state governments to transmit all information contained in the state register of driving licences to the central government and to update the national register in a manner to be prescribed by the central government it also seeks to subsume all state registers into the national register by a date to be notified by the central governmentclause 13 seeks to amend section 26 of the act to omit the requirement on the part of the state government to supply the central government with a copy of the state register of driving licencesclause 14 seeks to amend section 27 of the act in consequence of the amendments proposed in chapter ii of the actclause 15 seeks to amend section 40 of the act to allow an owner to register his motor vehicle by making an application to any registering authority in the stateclause 16 seeks to amend section 41 of the act to provide for the registration of new motor vehicles by dealers and provide for penalties for dealers who fail to register a new motor vehicle it also seeks to provide that new motor vehicles shall be delivered to the customers only after the affixation of the registration mark it also seeks to empower the central government to prescribe the validity of a registration certificate for different classes of motor vehiclesclause 17 seeks to amend section 43 of the act to enable the central government to make rules for the issue of temporary certificates of registration and temporary registration marks and it provides for an application for temporary registration to be made to a registering authority or any other authority as may be prescribed by the state governmentclause 18 seeks to amend section 44 of the act to remove the requirement of the production of a motor vehicle before the registering authority at the time of registrationclause 19 seeks to amend section 49 of the act to simplify the process for recording change of residence on registration certificate by means of online application process it also seeks to enhance the penalty for failure to provide the new information in a timely mannerclause 20 seeks to amend section 52 of the principal act to allow owners to alter or retrofit equipment to their motor vehicle and provides that the warranty granted by the manufacturer shall not be declared void when such alteration or retrofitment is done in accordance with specifications laid down by the central government it also empowers the central government to require manufacturers to retrofit safety and emissions control equipment on motor vehicles it also seeks to enable the conversion of a motor vehicle into an adapted vehicle for use by persons with disabilitiesclause 21 seeks to amend section 55 of the act to provide for the cancellation of the registration of a motor vehicle which has been used by a juvenile in contravention of the provisions of the principal actclause 22 seeks to amend section 56 of the act to provide for automated testing facilities at authorized testing stations for grant of certificates of fitness to motor vehicles and to ensure that no certificate of fitness shall be granted after october 1 2018 unless the motor vehicle is tested at such automated testing facilities it also empowers the central government to direct other motor vehicles, in addition to transport vehicles, to carry certificates of fitness it also seeks to provide that transport vehicles with valid certificates of fitness shall carry clear visible distinguishable marks on their bodiesclause 23 seeks to amend section 59 of the act to enable the central government to make rules for the recycling of motor vehicles and motor vehicle parts at the end of their lifeclause 24 seeks to insert new provisions, viz, sections 62a and 62b in the actsection 62a seeks to prohibit the registration of oversized vehicles and issuance of certificates of fitness to such vehicles section 62b seeks to establish the national register of motor vehicles that shall contain data on all motor vehicles registered throughout india it also provides that no certificate of registration shall be issued or renewed unless it has been issued a unique registration number under the national register it also enable the state governments to transmit information and data contained in the state registers of motor vehicles to the national register and update the national register in accordance with rules as may be prescribed by the central governmentclause 25 seeks to amend section 63 of the act to enable the central government to prescribe the form in which a state government shall supply the updated details of the state register of motor vehicles to the central governmentclause 26 seeks to amend section 64 of the act in consequence of the amendments proposed in chapter iv of the actclause 27 seeks to amend section 66 of the act to exempt transport vehicles, operating with a licence under a scheme for the transportation of goods and passengers made under the provisions of chapter v of the act from acquiring a permit it also allows a transport vehicle which has been issued a permit or a licence under a scheme for the transportation of goods and passengers made under the provisions of chapter v of the act to ply either under such permit or such licence at the discretion of the owner of the transport vehicleclause 28 seeks to insert new provisions, viz, sections 66a and 66b in the actsection 66a seeks to empower the central government to develop and implement a national transportation policy section 66b seeks to provide that permit holders shall not be disqualified from applying for a licence under a scheme for the transportation of goods and passengers made under the provisions of chapter v of the act nor shall such permit holder be required to surrender the permit on being issued such a licenceclause 29 seeks to amend section 67 of the act to empower the state government to issue directions to the state transport authority and the regional transport authorities to safeguard the convenience of passengers, prevent overcrowding, promote road safety and provide economically competitive fares it also empowers the state government to relax any of the provisions made under chapter v and modify permits and make schemes for the transportation of goods and passengers to enhance last mile connectivity and rural transport, reduce traffic congestion, improve urban transport, promote safety of road users, better utilization of transport assets, enhance regional economic vitality, increase accessibility and mobility, protect the environment, promote energy conservation, improve the quality of life and enhance multimodal integration among other purposesclause 30 seeks to amend section 72 of the act to empower the regional transport authority to waive any permit condition for a stage carriage operating in a rural areaclause 31 seeks to amend section 74 of the act in order to empower the regional transport authority to waive any permit condition for a contract carriage to promote low cost last mile connectivity solutions it also seeks to facilitate empowerment of marginalised and vulnerable groups through preference in issuance of permitsclause 32 seeks to insert a new section 88a in the act to empower the central government to modify permits and make schemes for inter-state transport of goods and passengersclause 33 seeks to amend section 92 of the act in order to void any contract for conveyance of a passenger in a transport vehicle licenced under a scheme made under chapter v that seeks to negative or restrict liability on imposes condition for the enforcement of liability for the death or bodily injury suffered by such passenger arising out of the use of such transport vehicleclause 34 seeks to amend section 93 of the act in order to provide statutory recognition to transport aggregatorsclause 35 seeks to amend section 94 of the act in order to act to oust the jurisdiction of civil courts to entertain any question or issue injunction relating to the issue of licences under a scheme made under chapter vclause 36 seeks to amend section 96 of the act consequence of the amendment proposed in chapter vclause 37 seeks to amend section 110 of the act for the enforcement of standards for construction, equipment and maintenance of motor vehiclesclause 38 seeks to insert new provisions, viz, sections 110a and 110b in the actsection 110a seeks to empower the central government to recall vehicles which do not meet standards and for making rules in this behalf section 110b seeks to provide for issue of typeapproval certificates and the establishment and regulation of testing agencies for testing of motor vehicles and issue of type approval certificates, and for the making of rules in this behalf by the central governmentclause 39 seeks to amend section 114 of the act in order to enable state governments to designate any agency as the enforcement agency for this sectionclause 40 seeks to amend section 116 of the act in order to enable the nhai to construct traffic signs for highways and for roads immediately leading up to highwaysclause 41 seeks to amend section 117 of the act for the establishment of parking facilities motor vehiclesclause 42 seeks to substitute section 129 of the act the new section 129 exempts children below four years of age from the ambit of this provision and empowers the central government to make rules for additional measures for the safety of children below four yearsclause 43 seeks to insert a new section 134a in the act to protect good samaritans clause 44 seeks to amend section 135 of the act to empower the state government to make schemes for any amenities that they deem fit in the interests of the public it also empowers the central government to make schemes for in-depth studies and analysis of causes of road accidentsclause 45 seeks to insert a new section 136a in the act in order to allow electronic monitoring and enforcementclause 46 seeks to amend section 137 of the act in consequence of the amendments proposed in chapter viiiclause 47 seeks to amend section 138 of the act in order to empower states to regulate pedestrians and non-motorised transportclause 48 seeks to omit chapter x of the act because no fault liability has been provided for under section 164 of the new chapter xiclause 49 seeks to substitute chapter xi of the principal act with a new chapter xithis chapter aims to simplify the third party insurance for motor vehicles it empowers the central government to prescribe the premium and the corresponding liability of the insurer for such a policy it also provides for compensation on the basis of no-fault liability, scheme for the treatment of accident victims during the golden hour and provides for increase in the compensation to accident victims up to a limit of ten lakh rupees in the case of death and five lakh rupees in the case of grievous hurt it also provides a scheme for interim relief to be given to claimantsclause 50 seeks to amend section 165 of the act in consequence of the amendments proposed in chapters x and xiclause 51 seeks to amend section 166 of the act to ensure that a claim for compensation does not abate on the death of the claimant and may be continued by his legal representativesclause 52 seeks to amend section 168 of the act in consequence of the amendment proposed in chapters x and xiclause 53 seeks to amend section 169 of the act in order to confer powers of the civil court upon the claims tribunals with regard to execution of a decree passed by itselfclause 54 seeks to amend section 170 of the act in consequence of the amendment proposed in chapters x and xiclause 55 seeks to amend section 173 of the act in order to increase the amount in controversy required for an appeal from the decision of the claims tribunal to be heard by the high courtclause 56 seeks to amend section 177 of the act in order to enhance the general penaltiesclause 57 seeks to insert a new section 177a in the act in order to provide for penalties for violation of the rules of the road regulations and other regulations made under section 118 of the actclause 58 seeks to amend section 178 of the act in order to enhance penalties for travelling without pass or ticketclause 59 seeks to amend section 179 of the act in order to enhance penalties for disobedience of orders, obstruction, etcclause 60 seeks to amend section 180 of the act in order to enhance penalty for allowing unauthorised persons to drive vehiclesclause 61 seeks to amend section 181 of the principal act it enhances penalty for driving vehicles in contravention of section 3 and section 4 of the actclause 62 seeks to amend section 182 of the act, in order to enhance the penalties for offences relating to licencesclause 63 seeks to amend section 182a of the act, in order to enhance penalties for contravention of provisions of chapter vii by manufacturers, importers, dealers and owners of motor vehicles it is also proposed to insert a new section 182b in the act in order to provide for penalty for registration and issuance of certificate of fitness to oversized vehiclesclause 64 seeks to amend section 183 of the act in order to enhance the penalties for driving at excessive speed and to provide for different penalties for different classes of motor vehiclesclause 65 seeks to amend section 184 of the act in order to enhance penalties for driving dangerously it also seeks to insert an explanation giving examples of acts that are considered driving in a manner dangerous to the public, such as jumping a red light, violating a stop sign, use of handheld communication devices while driving, passing or overtaking any motor vehicle in violation of law, etcclause 66 seeks to amend section 185 of the act in order to enhance the penalties for driving under the influence of alcohol or drugsclause 67 seeks to amend section 186 of the act in order to enhance the penalties for driving when mentally or physically unfit to driveclause 68 seeks to amend section 187 of the act in order to enhance the penalties for offences relating to accidentclause 69 seeks to amend section 189 of the act in order to enhance the penalties for racing and trials of speedclause 70 seeks to amend section 190 of the act in order to enhance the penalties for using vehicle in unsafe conditionclause 71 seeks to omit section 191 of the act, which deals with sale of vehicle in or alteration of vehicle to condition contravening the actclause 72 seeks to amend section 192 of the act in order to provide that use of a motor vehicle in contravention of provisions regarding certificate of fitness shall be deemed as use of a motor vehicle not registered under the act and shall be punishable in the same mannerclause 73 seeks to amend section 192a of the act in order to enhance the penalties for using a transport vehicle in contravention of section 66clause 74 seeks to insert a new section 192b in the act to provide for imposition of penalty on an owner or dealer, as the case may be, for failure to make an application for registration and for false representation of facts or documentsclause 75 seeks to amend section 193 of the act in order to enhance the penalties for agents and canvassers and provide for penalties for aggregators for contravening the provisions of this act and the conditions of licenceclause 76 seeks to amend section 194 of the act in order to enhance the penalties for driving vehicle exceeding permissible weight it also provides that a motor vehicle will not be allowed to move before excess load is removedclause 77 seeks to insert new provisions, viz, section 194a, 194b, 194c, 194d, 194eand 194f in the act section 194a imposes a penalty for carriage of more passengers than authorised in the registration certificate section 194b imposes a penalty on persons for not wearing seat belts and for not seating children in a safe manner section 194c imposes a penalty for carriage of more than two persons, including the driver, on a motor cycle section 194d imposes a penalty on persons for not wearing protective headgear while driving or riding a motor cycles section 194e imposes a penalty for failing to draw to the side of the road to provide passage for an emergency vehicle section 194f imposes a penalty for sounding the horn unnecessarily while driving a motor vehicleclause 78 seeks to omit section 195 of the act in order to eliminate discretion on the imposition of fine on offenderclause 79 seeks to amend section 196 of the act in order to enhance the penalties for driving an uninsured motor vehicleclause 80 seeks to amend section 197 of the act in order to enhance the penalties for taking a motor vehicle without authorityclause 81 seeks to amend section 198 of the act in order to enhance the penalties for unauthorized interference with a motor vehicleclause 82 seeks to insert a new section 199a in the act to provide for liability of guardian or owner of vehicle, as the case might be, for any offence under this act committed by a juvenileclause 83 seeks to amend section 200 of the act to provide for the composition of certain offences under the act including provision of community service as a condition for composition of an offenceclause 84 seeks to amend section 201 of the act to enhance the penalties for causing obstruction to free flow of trafficclause 85 seeks to amend section 206 of the act to empower police officers to impound the driving licence of a person accused of certain offences such as driving dangerously (section 184), etc and forwarding the same for disqualification proceedings under section 19 of the actclause 86 seeks to insert new provision, viz, sections 210a and 210b in the actsection 210a empowers the state governments to apply different multipliers to different fines and such multiplies may be different for different classes of motor vehiclessection 210b provides for the imposition of twice the fine otherwise provided in the act whenever an offence is committed by any person entrusted with the enforcement of the actclause 87 seeks to insert a new section 211a in the act to provide that all documents, forms and applications under this act may be filed in an electronic format to be prescribed by the central or state governments, as may be applicableclause 88 seeks to amend section 212 of the act to provide for the placing in the state legislature of notifications made under section 210a for legislative approvalclause 89 seeks to insert new provisions, viz, sections 215a, 215b and 215c in the act section 215a enables the central and state governments to delegate any power or function to any person or group and authorise such person or group to discharge any of the powers, functions, or duties conferred under the act section 215b enumerates the rule making powers granted to the central government under this chapter section 215c enumerates the rule making powers granted to the state government under this chapter financial memorandumclause 49 of the motor vehicles (amendment) bill, 2016 seeks to insert a new section164b in the act which provides for the establishment of the motor vehicle accident fund regarding compulsory insurance of all road users for the purposes of emergency medical treatment for victims of road accidents the fund may also be utilised for the purposes of providing compensation to the victims of road accidents and their families2 the expenditure from the fund may be met from the consolidated fund of india through the budgetary provision under the ministry of road transport and highways and other sources such as a tax or cess or otherwise as may be prescribed by the central government3 the quantum of funds required will depend on the detailed structure and activities undertaken through the motor vehicle accident fund and the limits of compensation shall be such as may be prescribed by the central government hence, the financial implications cannot be quantified now4 the bill does not involve any other expenditure of recurring or non-recurring nature from the consolidated fund of india memorandum regarding delegated legislationclause 14 of the bill seeks to amend section 27 of the act empowering the central government to make rules under chapter ii of the act the matters in respect of which the rules may be made, inter alia, include (a)the form and manner, including online issue, in which a licencing authority may issue a learner's licence; (b)the conditions for renewal of licence to drive transport vehicles carrying goods of a dangerous or hazardous nature;(c)the nature and syllabus of driver refresher training courses; and (d)the national register of driving licences2 clause 26 of the bill seeks to amend section 64 of the act empowering the central government to make rules under chapter iv of the act the matters in respect of which the rules may be made, inter alia, include (a)the period of validity of a certificate of registration;(b)the period of renewal of certificate of registration for different classes of vehicles; (c)the issue of a temporary certificate of registration and the form of the temporary registration mark; and (d)conditions for approval of alterations and retrofitment3 clause 36 of the bill seeks to amend section 96 of the act empowering the central government to make rules under chapter v of the act the matters in respect of which the rules may be made, inter alia, include (a)the framing of schemes for transport of goods and passengers by the state governments; and (b)to promote effective competition, passenger convenience and safety, competitive fares, and prevention of overcrowding4 clause 38 of the bill seeks to amend section 110 of the act empowering the central government to make rules under chapter vii of the act the matters in respect of which the rules may be made, inter alia, include (a)the framing of components including software components, and (b)investigation of non-compliance with the rules made under sub-section(1) of section 1105 clause 39 of the bill seeks to insert a new section 110a in the act empowering the central government to make rules under chapter vii of the act for grant of type approval certificate and for regulation of testing agencies under the said chapter6 clause 43 of the bill seeks to insert a new section 134a in the act empowering the central government to make rules for protection of good samaritans under chapter viii of the act7 clause 46 of the bill seeks to amend section 137 of the act empowering the central government to make rules under chapter viii of the act the matters in respect of which the rules may be made, inter alia, include (a)providing for standards of protective measures for children below four years of age riding on motorcycles; (b)criteria for cities where electronic monitoring and enforcement are to be implemented; and (c)providing for electronic monitoring and enforcement8 clause 47 of the bill seeks to amend section 138 of the act empowering the central government to make rules under chapter viii of the act for regulation of non-motorised traffic, ie vehicles propelled by muscular power of either humans or animals, and pedestrians in public places9 clause 49 of the bill proposes to empower the central government to make rules under the substituted chapter xi relating to insurance of motor vehicles against third party risks10clause 89 of the bill proposes to empower the central government to make rules for the purposes of carrying out the provisions of the proposed legislation the matters in respect of which the rules may be made have been enumerated in the proposed new sections 215b and 215c in the act annexure extracts from the motor vehicles act, 1988 (59 of 1988) definitions 2 in this act, unless the context otherwise requires,—(1) "area", in relation to any provision of this act, means such area as the state government may, having regard to the requirements of that provision, specify by notification in the official gazette; (18) "invalid carriage" means a motor vehicle specially designed and constructed, and not merely, adapted, for the use of a person suffering from some physical defect or disability, and used solely by or for such a person; (24) "medium passenger motor vehicle" means any public service vehicle or private service vehicle, or educational institution but other than a motor cycle, invalid carriage, light motor vehicle or heavy passenger motor vehicle; (26) "motor car" means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor cycle or invalid carriage; grant of learner's licence 8 (1) any person who is not disqualified under section 4 for driving a motor vehicle and who is not for the time being disqualified for holding or obtaining a driving licence may, subject to the provisions of section 7, apply to the licensing authority having jurisdiction in the area— (2) every application under sub-section (1) shall be in such form and shall be accompanied by such documents and with such fee as may be prescribed by the central government(3) every application under sub-section (1) shall be accompanied by a medical certificate in such form as may be prescribed by the central government and signed by such registered medical practitioner, as the state government or any person authorised in this behalf by the state government may, by notification in the official gazette, appoint for this purpose:provided that no such medical certificate is required for licence to drive a vehicle other than a transport vehicle(4) if, from the application or from the medical certificate referred to in sub-section (3), it appears that the applicant is suffering from any disease or disability which is likely to cause the driving by him of a motor vehicle of the class which he would be authorised by the learner's licence applied for to drive to be a source of danger to the public or to the passengers, the licensing authority shall refuse to issue the learner's licence:provided that a learner's licence limited to driving an invalid carriage may be issued to the applicant, if the licensing authority is satisfied that he is fit to drive such a carriage(5) no learner's licence shall be issued to any applicant unless he passes to the satisfaction of the licensing authority such test as may be prescribed by the central government9 (1) any person who is not for the time being disqualified for holding or obtaining a driving licence may apply to the licensing authority having jurisdiction in the area—grant of driving licence (3) if the applicant passes such test as may be prescribed by the central government, he shall be issued the driving licence:provided that no such test shall be necessary where the applicant produces proof to show that—(a) (i) the applicant has previously held a driving licence to drive such class of vehicle and that the period between the data of expiry of that licence and the date of the application does not exceed five years, or(ii) the applicant holds or has previously held a driving licence to drive such class of vehicle issued under section 18, or(iii) the applicant holds a driving licence to drive such class of vehicle issued by a competent authority of any country outside india, subject to the condition that the applicant complies with the provisions of sub-section (3) of section 8,(b) the applicant is not suffering from any disability which is likely to cause the driving by him to be a source of danger to the public; and the licensing authority may, for that purpose, require the applicant to produce a medical certificate in the same form and in the same manner as is referred to in sub-section (3) of section 8:provided further that where the application is for a driving licence to drive a motor vehicle (not being a transport vehicle), the licensing authority may exempt the applicant from the test of competence to drive a vehicle prescribed under this sub-section, if the applicant possesses a driving certificate issued by any institution recognised in this behalf by the state government (4) where the application is for a licence to drive a transport vehicle, no such authorisation shall be granted to any applicant unless he possesses such minimum educational qualification as may be prescribed by the central government and a driving certificate issued by a school or establishment referred to in section 12 10 (1) form and contents of licenses to drive(2) a learner's licence or, as the case may be, driving licence shall also be expressed as entitling the holder to drive a motor vehicle of one or more of the following classes, namely:—(c) invalid carriage; additions to driving licenses11 (1) any person holding a driving licence to drive any class or description of motor vehicles, who is not for the time being disqualified for holding or obtaining a driving licence to drive any other class or description of motor vehicles, may apply to the licensing authority having jurisdiction in the area in which he resides or carries on his business in such form and accompanied by such documents and with such fees as may be prescribed by the central government for the addition of such other class or description of motor vehicles to the licence 14 (1) (2) a driving licence issued or renewed under this act shall,—currency of licenses to drive motor vehicles(a) in the case of a licence to drive a transport vehicle, be effective for a period of three years:provided that in the case of licence to drive a transport vehicle carrying goods of dangerous or hazardous nature be effective for a period of one year and renewal thereof shall be subject to the condition that the driver undergoes one day refresher course of the prescribed syllabus; and;(b) in the case of any other licence,—(i) if the person obtaining the licence, either originally or on renewal thereof, has not attained the age of fifty years on the date of issue or, as the case may be, renewal thereof,—(a) be effective for a period of twenty years from the date of such issue or renewal; or(b) until the date on which such person attains the age of fifty years, whichever is earlier;(ii) if the person referred to in sub-clause (i), has attained the age of fifty years on the date of issue or as the case may be renewal thereof, be effective, on payment of such fee as may be prescribed, for a period of five years from the date of such issue or renewal:provided that every driving licence shall, notwithstanding its expiry under this sub-section, continue to be effective for a period of thirty days from such expiry15 (1) any licensing authority may, on application made to it, renew a driving licence issued under the provisions of this act with effect from the date of its expiry:renewal of driving licensesprovided that in any case where the application for the renewal of a licence is made more than thirty days after the date of its expiry, the driving licence shall be renewed with effect from the date of its renewal:provided further that where the application is for the renewal of a licence to drive a transport vehicle or where in any other case the applicant has attained the age of forty years, the same shall be accompanied by a medical certificate in the same form and in the same manner as is referred to in sub-section (3) of section 8, and the provisions of sub-section (4) of section 8 shall, so far as may be, apply in relation to every such case as they apply in relation to a learner's licence (3) where an application for the renewal of a driving licence is made previous to, or not more than thirty days after the date of its expiry, the fee payable for such renewal shall be such as may be prescribed by the central government in this behalf (4) where an application for the renewal of a driving licence is made more than thirty days after the date of its expiry, the fee payable for such renewal shall be such amount as may be prescribed by the central government:provided that the fee referred to in sub-section (3) may be accepted by the licensing authority in respect of an application for the renewal of a driving licence made under this sub-section if it is satisfied that the applicant was prevented by good and sufficient cause from applying within the time specified in sub-section (3):provided further that if the application is made more than five years after the driving licence has ceased to be effective, the licensing authority may refuse to renew the driving licence, unless the applicant undergoes and passes to its satisfaction the test of competence to drive referred to in sub-section (3) of section 9 19 (1) (2) where an order under sub-section (1) is made, the holder of a driving licence shall forthwith surrender his driving licence to the licensing authority making the order, if the driving licence has not already been surrendered, and the licensing authority shall,— power of licensing authority to disqualify from holding a driving licence or revoke such licencesprovided that where the driving licence of a person authorises him to drive more than one class or description of motor vehicles and the order, made under sub-section (1), disqualifies him from driving any specified class or description of motor vehicles, the licensing authority shall endorse the disqualification upon the driving licence and return the same to the holder 26 (1) each state government shall maintain, in such form as may be prescribed by the central government, a register to be known as the state register of driving licenses, in respect of driving licenses issued and renewed by the licensing authorities of the state government, containing the following particulars, namely:—maintenance of state registers of driving licences(a) names and addresses of holders of driving licenses;(b) licence numbers; (c) dates of issue or renewal of licenses;(d) dates of expiry of licenses; (e) classes and types of vehicles authorised to be driven; and (f) such other particulars as the central government may prescribe(2) each state government shall supply to the central government a printed copy or copy in such other form as the central government may require of the state register of driving licenses and shall inform the central government without delay of all additions to and other amendments in such register made from time to timeregistration, where to be made 40 subject to the provisions of section 42, section 43 and section 60, every owner of a motor vehicle shall cause the vehicle to be registered by a registering authority in whose jurisdiction he has the residence or place of business where the vehicle is normally kept41 (1) registration, how to be made (3) the registering authority shall issue to the owner of a motor vehicle registered by it a certificate of registration in such form and containing such particulars and information and in such manner as may be prescribed by the central government (7) a certificate of registration issued under sub-section (3), whether before or after the commencement of this act, in respect of a motor vehicle, other than a transport vehicle, shall, subject to the provisions contained in this act, be valid only for a period of fifteen years from the date of issue of such certificate and shall be renewable (8) an application by or on behalf of the owner of a motor vehicle, other than a transport vehicle, for the renewal of a certificate of registration shall be made within such period and in such form, containing such particulars and information as may be prescribed by the central government (10) subject to the provisions of section 56, the registering authority may, on receipt of an application under sub-section (8), renew the certificate of registration for a period of five years and intimate the fact to the original registering authority, if it is not the original registering authority (11) if the owner fails to make an application under sub-section (1), or, as the case may be, under sub-section (8) within the period prescribed, the registering authority may, having regard to the circumstances of the case, require the owner to pay, in lieu of any action that may be taken against him under section 177, such amount not exceeding one hundred rupees as may be prescribed under sub- section (13):provided that action under section 177 shall be taken against the owner where the owner fails to pay the said amount (12) where the owner has paid the amount under sub-section (11), no action shall be taken against him under section 177 (13) for the purposes of sub-section (11), the state government may prescribe different amounts having regard to the period of delay on the part of the owner in making an application under sub-section (1) or sub-section (8) temporary registration43 (1) notwithstanding anything contained in section 40 the owner of a motor vehicle may apply to any registering authority or other prescribed authority to have the vehicle temporarily registered in the prescribed manner and for the issue in the prescribed manner of a temporary certificate of registration and a temporary registration mark(2) a registration made under this section shall be valid only for a period not exceeding one month, and shall not be renewable:provided that where a motor vehicle so registered is a chassis to which a body has not been attached and the same is detained in a workshop beyond the said period of one month for being fitted with a body or any unforeseen circumstances beyond the control of the owner, the period may, on payment of such fees, if any, as may be prescribed, be extended by such further period or periods as the registering authority or other prescribed authority, as the case may be, may allow (3) in a case where the motor vehicle is held under hire-purchase agreement, lease or hypothecation, the registering authority or other prescribed authority shall issue a temporary certificate of registration of such vehicle, which shall incorporate legibly and prominently the full name and address of the person with whom such agreement has been entered into by the ownerproduction of vehicle at the time of registration44 the registering authority shall before proceeding to register a motor vehicle orrenew the certificate of registration in respect of a motor vehicle, other than a transport vehicle, require the person applying for registration of the vehicle or, as the case may be, for renewing the certificate of registration to produce the vehicle either before itself or such authority as the state government may by order appoint in order that the registering authority may satisfy itself that the particulars contained in the application are true and that the vehicle complies with the requirements of this act and of the rules made thereunderchange of residence or place of business49 (1) if the owner of a motor vehicle ceases to reside or have his place of business atthe address recorded in the certificate of registration of the vehicle, he shall, within thirty days of any such change of address, intimate in such form accompanied by such documents as may be prescribed by the central government, his new address, to the registering authority by which the certificate of registration was issued, or, if the new address is within the jurisdiction of another registering authority, to that other registering authority, and shall at the same time forward the certificate of registration to the registering authority or, as the casemay be, to the other registering authority in order that the new address may be entered therein(2) if the owner of a motor vehicle fails to intimate his new address to the concerned registering authority within the period specified in sub-section (1), the registering authority may, having regard to the circumstances of the case, require the owner to pay, in lieu of any action that may be taken against him under section 177 such amount not exceeding one hundred rupees as may be prescribed under sub-section (4):provided that action under section 177 shall be taken against the owner where he fails to pay the said amountalteration in motor vehicle 52 (1) no owner of a motor vehicle shall so alter the vehicle that the particulars contained in the certificate of registration are at variance with those originally specified by the manufacturer:provided that where the owner of a motor vehicle makes modification of the engine, or any part thereof, of a vehicle for facilitating its operation by different type of fuel or source of energy including battery, compressed natural gas, solar power, liquid petroleum gas or any other fuel or source of energy, by fitment of a conversion kit, such modification shall be carried out subject to such conditions as may be prescribed:provided further that the central government may prescribe specifications, conditions for approval, retrofitment and other related matters for such conversion kits:provided also that the central government may grant exemption for alteration of vehicles in a manner other than specified above, for any specific purpose(2) notwithstanding anything contained in sub-section (1), a state government may, by notification in the official gazette, authorise, subject to such conditions as may be specified in the notification, and permit any person owning not less than ten transport vehicles to alter any vehicle owned by him so as to replace the engine thereof with engine of the same make and type, without the approval of registering authority(3) where any alteration has been made in motor vehicle without the approval of registering authority or by reason of replacement of its engine without such approval under sub-section (2), the owner of the vehicle shall, within fourteen days of the making of the alteration, report the alteration to the registering authority within whose jurisdiction he resides and shall forward the certificate of registration to that authority together with the prescribed fee in order that particulars of registration may be entered therein56 (1) certificate of fitness of transport vehicles (2) the "authorised testing station" referred to in sub-section (1) means a vehicle service station or public or private garage which the state government, having regard to the experience, training and ability of the operator of such station or garage and the testing equipment and the testing personnel therein, may specify in accordance with the rules made by the central government for regulation and control of such stations or garages (4) the prescribed authority may for reasons to be recorded in writing cancel a certificate of fitness at any time, if satisfied that the vehicle to which it relates no longer complies with all the requirements of this act and the rules made thereunder; and on such cancellation the certificate of registration of the vehicle and any permit granted in respect of the vehicle under chapter v shall be deemed to be suspended until a new certificate of fitness has been obtained:provided that no such cancellation shall be made by the prescribed authority unless such prescribed authority holds such technical qualification as may be prescribed or where the prescribed authority does not hold such technical qualification on the basis of the report of an officer having such qualifications 63 (1) each state government shall maintain in such form as may be prescribed by the central government a register to be known as the state register of motor vehicle, in respect of the motor vehicles in that state, containing the following particulars, namely:—maintenance of state registers of motor vehicles(a) registration numbers; (b) years of manufacture; (c) classes and types; (d) names and addresses of registered owners; and (e) such other particulars as may be prescribed by the central government (2) each state government shall supply to the central government if so desired by it a printed copy of the state register of motor vehicles and shall also inform the central government without delay of all additions to and other amendments in such register made from time to time 67 (1) a state government, having regard to—(a) the advantages offered to the public, trade and industry by the development of motor transport,(b) the desirability of coordinating road and rail transport, power to state government to control road transport(c) the desirability of preventing the deterioration of the road system, and(d) the desirability of preventing uneconomic competition among holders of permits, may, from time to time, by notification in the official gazette, issue directions both to the state transport authority and regional transport authority—(i) regarding the fixing of fares and freights (including the maximum and minimum in respect thereof) for stage carriages, contract carriages and goods carriages;(ii) regarding the prohibition or restriction, subject to such conditions as may be specified in the directions, of the conveying of long distance goods traffic generally, or of specified classes of goods by goods carriages;(iii) regarding any other matter which may appear to the state government necessary or expedient for giving effect to any agreement entered into with the central government or any other state government or the government of any other country relating to the regulation of motor transport generally, and in particular to its coordination with other means of transport and the conveying of long distance goods traffic:provided that no such notification in respect of the matters referred to in clause (ii) or clause (iii) shall be issued unless a draft of the proposed directions is published in the official gazette specifying therein a date being not less than one month after such publication, on or after which the draft will be taken into consideration and any objection or suggestion which may be received has, in consultation with the state transport authority, been considered after giving the representatives of the interests affected an opportunity of being heardvoidance of contracts restrictive of liability92 any contract for the conveyance of a passenger in a stage carriage or contract carriage, in respect of which a permit has been issued under this chapter, shall, so far as it purports to negative or restrict the liability of any person in respect of any claim made against that person in respect of the death of, or bodily injury to, the passenger while being carried in, entering or alighting from the vehicle, or purports to impose any conditions with respect to the enforcement of any such liability, be void93 (1) | ||--------------|| agent or || canvasser to || obtain || licence || power to || have || vehicle || weighed |114 (1) any officer of the motor vehicles department authorised in this behalf by the state government shall, if he has reason to believe that a goods vehicle or trailor is being used in contravention of section 113 require the driver to convey the vehicle to a weighing device, if any, within a distance of ten kilometres from any point on the forward route or within a distance of twenty kilometres from the destination of the vehicle for weighment; and if on such weighment the vehicle is found to contravene in any respect the provisions of section 113 regarding weight, he may, by order in writing, direct the driver to off-load the excess weight at his own risk and not to remove the vehicle or trailer from that place until the laden weight has been reduced or the vehicle or trailer has otherwise been dealt with so that it complies with section 113 and on receipt of such notice, the driver shall comply with such directionswearing of protective headgear129 every person driving or riding (otherwise than in a side car, on a motor cycle of any class or description) shall, while in a public place, wear protective headgear conforming to the standards of bureau of indian standards:provided that the provisions of this section shall not apply to a person who is a sikh, if he is, while driving or riding on the motor cycle, in a public place, wearing a turban:provided further that the state government may, by such rules, provide for such exceptions as it may think fitexplanation—"protective headgear" means a helmet which,—(a) by virtue of its shape, material and construction, could reasonably be expected to afford to the person driving or riding on a motor cycle a degree of protection from injury in the event of an accident; and(b) is securely fastened to the head of the wearer by means of straps or other fastenings provided on the headgear 135 (1) the state government may, by notification in the official gazette, make one or more schemes to provide for—(a) an in depth study on causes and analysis of motor vehicle accidents; (b) wayside amenities on highways; (c) traffic aid posts on highways; and(d) truck parking complexes along highwaysschemes to be framed for the investigation of accident cases and wayside amenities, etc chapter x liability without fault in certain cases140 (1) where death or permanent disablement of any person has resulted from an accident arising out of the use of a motor vehicle or motor vehicles, the owner of the vehicle shall, or, as the case may be, the owners of the vehicles shall, jointly and severally, be liable to pay compensation in respect of such death or disablement in accordance with the provisions of this sectionliability to pay compensation in certain cases on the principle of no fault(2) the amount of compensation which shall be payable under sub-section (1) in respect of the death of any person shall be a fixed sum of fifty thousand rupees and the amount of compensation payable under that sub-section in respect of the permanent disablement of any person shall be a fixed sum of twenty-five thousand rupees(3) in any claim for compensation under sub-section (1), the claimant shall not be required to plead and establish that the death or permanent disablement in respect of which the claim has been made was due to any wrongful act, neglect or default of the owner or owners of the vehicle or vehicles concerned or of any other person(4) a claim for compensation under sub-section (1) shall not be defeated by reason of any wrongful act, neglect or default of the person in respect of whose death or permanent disablement the claim has been made nor shall the quantum of compensation recoverable in respect of such death or permanent disablement be reduced on the basis of the share of such person in the responsibility for such death or permanent disablement(5) notwithstanding anything contained in sub-section (2) regarding death or bodily injury to any person, for which the owner of the vehicle is liable to give compensation for relief, he is also liable to pay compensation under any other law for the time being in force:provided that the amount of such compensation to be given under any other law shall be reduced from the amount of compensation payable under this section or under section 163a141 (1) the right to claim compensation under section 140 in respect of death or permanent disablement of any person shall be in addition to any other right, except the right to claim under the scheme referred to in section 163a (such other right hereafter in this section referred to as the right on the principle of fault) to claim compensation in respect thereof under any other provision of this act or of any other law for the time being in forceprovisions as to other right to claim compensation for death or permanent disablement(2) a claim for compensation under section 140 in respect of death or permanent disablement of any person shall be disposed of as expeditiously as possible and where compensation is claimed in respect of such death or permanent disablement under section 140 and also in pursuance of any right on the principle of fault, the claim for compensation under section 140 shall be disposed of as aforesaid in the first place(3) notwithstanding anything contained in sub-section (1), where in respect of the death or permanent disablement of any person, the person liable to pay compensation under section 140 is also liable to pay compensation in accordance with the right on the principle of fault, the person so liable shall pay the first-mentioned compensation and—(a) if the amount of the first-mentioned compensation is less than the amount of the second-mentioned compensation, he shall be liable to pay (in addition to the firstmentioned compensation) only so much of the second-mentioned compensation as is equal to the amount by which it exceeds the first-mentioned compensation;(b) if the amount of the first-mentioned compensation is equal to or more than the amount of the second-mentioned compensation, he shall not be liable to pay the second-mentioned compensationpermanent disablement142 for the purposes of this chapter, permanent disablement of a person shall be deemed to have resulted from an accident of the nature referred to in sub-section (1) of section 140 if such person has suffered by reason of the accident, any injury or injuries involving—(a) permanent privation of the sight of either eye or the hearing of either ear, or privation of any member or joint; or(b) destruction or permanent impairing of the powers of any member or joint; or (c) permanent disfiguration of the head or faceapplicability of chapter to certain claims under act, 8 of 1923143 the provisions of this chapter shall also apply in relation to any claim for compensation in respect of death or permanent disablement of any person under the workmen's compensation act, 1923 resulting from an accident of the nature referred to in sub-section (1) of section 140 and for this purpose, the said provisions shall, with necessary modifications, be deemed to form part of that actoverriding effect144 the provisions of this chapter shall have effect notwithstanding anything contained in any other provision of this act or of any other law for the time being in force chapter xi insurance of motor vehicles against third party risksdefinitions145 in this chapter,—57 of 1972(a) "authorised insurer" means an insurer for the time being carrying on generalinsurance business in india under the general insurance business (nationalisation) act, 1972, and any government insurance fund authorised to do general insurance business under that act;(b) "certificate of insurance" means a certificate issued by an authorised insurerin pursuance of sub-section (3) of section 147 and includes a cover note complyingwith such requirements as may be prescribed, and where more than one certificate has been issued in connection with a policy, or where a copy of a certificate has been issued, all those certificates or that copy, as the case may be;(c) "liability", wherever used in relation to the death of or bodily injury to anyperson, includes liability in respect thereof under section 140;(d) "policy of insurance" includes "certificate of insurance"; (e) "property" includes goods carried in the motor vehicle, roads, bridges, culverts, causeways, trees, posts and milestones;(f) "reciprocating country" means any such country as may on the basis of reciprocity be notified by the central government in the official gazette to be a reciprocating country for the purposes of this chapter;(g) "third party" includes the governmentnecessity for insurance against third party risk146 (1) no person shall use, except as a passenger, or cause or allow any other person to use, a motor vehicle in a public place, unless there is in force in relation to the use of the vehicle by that person or that other person, as the case may be, a policy of insurance complying with the requirements of this chapter:6 of 1991provided that in the case of a vehicle carrying, or meant to carry, dangerous or hazardousgoods, there shall also be a policy of insurance under the public liability insurance act, 1991explanation—a person driving a motor vehicle merely as a paid employee, while there is in force in relation to the use of the vehicle no such policy as is required by this subsection, shall not be deemed to act in contravention of sub-section unless he knows or has reason to believe that there is no such policy in force(2) sub-section (1) shall not apply to any vehicle owned by the central government or a state government and used for government purposes unconnected with any commercial enterprise(3) the appropriate government may, by order, exempt from the operation of sub-section (1) any vehicle owned by any of the following authorities, namely:—(a) the central government or a state government, if the vehicle is used for government purposes connected with any commercial enterprise;(b) any local authority; (c) any state transport undertaking:provided that no such order shall be made in relation to any such authority unless a fund has been established and is maintained by that authority in accordance with the rules made in that behalf under this act for meeting any liability arising out of the use of any vehicle of that authority which that authority or any person in its employment may incur to third partiesexplanation—for the purposes of this sub-section, "appropriate government" means the central government or a state government, as the case may be, and—(i) in relation to any corporation or company owned by the central government or any state government, means the central government or that state government;(ii) in relation to any corporation or company owned by the central government and one or more state governments, means the central government;(iii) in relation to any other state transport undertaking or any local authority, means that government which has control over that undertaking or authority147 (1) in order to comply with the requirements of this chapter, a policy of insurance must be a policy which—requirements of policies and limits of liability(a) is issued by a person who is an authorised insurer; and (b) insures the person or classes of persons specified in the policy to the extent specified in sub-section (2)—(i) against any liability which may be incurred by him in respect of the death of or bodily injury to any person, including owner of the goods or his authorised representative carried in the vehicle or damage to any property of a third party caused by or arising out of the use of the vehicle in a public place;(ii) against the death of or bodily injury to any passenger of a public service vehicle caused by or arising out of the use of the vehicle in a public place: provided that a policy shall not be required—8 of 1923(i) to cover liability in respect of the death, arising out of and in the course of his employment, of the employee of a person insured by the policy or in respect of bodily injury sustained by such an employee arising out of and in the course of his employment other than a liability arising under the workmen's compensation act, 1923, in respect of the death of, or bodily injury to, any such employee—(a) engaged in driving the vehicle, or (b) if it is a public service vehicle engaged as a conductor of the vehicle or in examining tickets on the vehicle, or(c) if it is a goods carriage, being carried in the vehicle, or(ii) to cover any contractual liabilityexplanation—for the removal of doubts, it is hereby declared that the death of or bodily injury to any person or damage to any property of a third party shall be deemed to have been caused by or to have arisen out of, the use of a vehicle in a public place notwithstanding that the person who is dead or injured or the property which is damaged was not in a public place at the time of the accident, if the act or omission which led to the accident occurred in a public place(2) subject to the proviso to sub-section (1), a policy of insurance referred to in sub-section (1), shall cover any liability incurred in respect of any accident, up to the following limits, namely:—(a) save as provided in clause (b), the amount of liability incurred;(b) in respect of damage to any property of a third party, a limit of rupees sixthousand:provided that any policy of insurance issued with any limited liability and in force, immediately before the commencement of this act, shall continue to be effective for a period of four months after such commencement or till the date of expiry of such policy whichever is earlier(3) a policy shall be of no effect for the purposes of this chapter unless and until there is issued by the insurer in favour of the person by whom the policy is effected a certificate of insurance in the prescribed form and containing the prescribed particulars of any condition subject to which the policy is issued and of any other prescribed matters; and different forms, particulars and matters may be prescribed in different cases(4) where a cover note issued by the insurer under the provisions of this chapter or the rules made thereunder is not followed by a policy of insurance within the prescribed time, the insurer shall, within seven days of the expiry of the period of the validity of the cover note, notify the fact to the registering authority in whose records the vehicle to which the cover note relates has been registered or to such other authority as the state government may prescribe(5) notwithstanding anything contained in any law for the time being in force, an insurer issuing a policy of insurance under this section shall be liable to indemnify the person or classes of persons specified in the policy in respect of any liability which the policy purports to cover in the case of that person or those classes of personsvalidity of policies of insurance issued in reciprocating countries148 where, in pursuance of an arrangement between india and any reciprocating country, any motor vehicle registered in the reciprocating country operates on any route or within any area common to the two countries and there is in force in relation to the use of the vehicle in the reciprocating country, a policy of insurance complying with the requirements of the law of insurance in force in that country, then, notwithstanding anything contained in section 147 but subject to any rules which may be made under section 164, such policy of insurance shall be effective throughout the route or area in respect of which, the arrangement has been made, as if the policy of insurance had complied with the requirements of this chapterduty of insurers to satisfy judgments and awards against persons insured in respect of third party risks149 (1) if, after a certificate of insurance has been issued under sub-section (3) of section 147 in favour of the person by whom a policy has been effected, judgment or award in respect of any such liability as is required to be covered by a policy under clause (b) of sub-section (1) of section 147 (being a liability covered by the terms of the policy) or under the provisions of section 163a is obtained against any person insured by the policy, then, notwithstanding that the insurer may be entitled to avoid or cancel or may have avoided or cancelled the policy, the insurer shall, subject to the provisions of this section, pay to the person entitled to the benefit of the decree any sum not exceeding the sum assured payable thereunder, as if he were the judgment debtor, in respect of the liability, together with any amount payable in respect of costs and any sum payable in respect of interest on that sum by virtue of any enactment relating to interest on judgments(2) no sum shall be payable by an insurer under sub-section (1) in respect of any judgment or award unless, before the commencement of the proceedings in which the judgment or award is given the insurer had notice through the court or, as the case may be, the claims tribunal of the bringing of the proceedings, or in respect of such judgment or award so long as execution is stayed thereon pending an appeal; and an insurer to whom notice of the bringing of any such proceedings is so given shall be entitled to be made a party thereto and to defend the action on any of the following grounds, namely:—(a) that there has been a breach of a specified condition of the policy, being one of the following conditions, namely:—(i) a condition excluding the use of the vehicle—(a) for hire or reward, where the vehicle is on the date of the contract of insurance a vehicle not covered by a permit to ply for hire or reward, or(b) for organised racing and speed testing, or (c) for a purpose not allowed by the permit under which the vehicle is used, where the vehicle is a transport vehicle, or(d) without side-car being attached where the vehicle is a motor cycle; or (ii) a condition excluding driving by a named person or persons or by any person who is not duly licensed, or by any person who has been disqualified for holding or obtaining a driving licence during the period of disqualification; or(iii) a condition excluding liability for injury caused or contributed to by conditions of war, civil war, riot or civil commotion; or (b) that the policy is void on the ground that it was obtained by the nondisclosure of a material fact or by a representation of fact which was false in some material particular 5 of 19084 of 1938(3) where any such judgment as is referred to in sub-section (1) is obtained from a court in a reciprocating country and in the case of a foreign judgment is, by virtue of the provisions of section 13 of the code of civil procedure, 1908 conclusive as to any matter adjudicated upon by it, the insurer (being an insurer registered under the insurance act, 1938 and whether or not he is registered under the corresponding law of the reciprocating country) shall be liable to the person entitled to the benefit of the decree in the manner and to the extent specified in sub-section (1), as if the judgment were given by a court in india:provided that no sum shall be payable by the insurer in respect of any such judgment unless, before the commencement of the proceedings in which the judgment is given, the insurer had notice through the court concerned of the bringing of the proceedings and the insurer to whom notice is so given is entitled under the corresponding law of the reciprocating country, to be made a party to the proceedings and to defend the action on grounds similar to those specified in sub-section (2)(4) where a certificate of insurance has been issued under sub-section (3) of section147 to the person by whom a policy has been effected, so much of the policy as purports to restrict the insurance of the persons insured thereby, by reference to any conditions other than those in clause (b) of sub-section (2) shall, as respects such liabilities as are required to be covered by a policy under clause (b) of sub-section (1) of section 147, be of no effect:provided that any sum paid by the insurer in or towards the discharge of any liability of any person which is covered by the policy by virtue only of this sub-section shall be recoverable by the insurer from that person(5) if the amount which an insurer becomes liable under this section to pay in respect of a liability incurred by a person insured by a policy exceeds the amount for which the insurer would apart from the provisions of this section be liable under the policy in respect of that liability, the insurer shall be entitled to recover the excess from that person(6) in this section the expressions "material fact" and "material particular" mean, respectively a fact or particular of such a nature as to influence the judgment of a prudent insurer in determining whether he will take the risk and, if so at what premium and on what conditions and the expression "liability covered by the terms of the policy" means a liability which is covered by the policy or which would be so covered but for the fact that the insurer is entitled to avoid or cancel or has avoided or cancelled the policy(7) no insurer to whom the notice referred to in sub-section (2) or sub-section (3) has been given shall be entitled to avoid his liability to any person entitled to the benefit of any such judgment or award as is referred to in sub-section (1) or in such judgment as is referred to in sub-section (3) otherwise than in the manner provided for in sub-section (2) or in the corresponding law of the reciprocating country, as the case may beexplanation—for the purpose of this section, "claims tribunal" means a claims tribunal constituted under section 165 and "award" means an award made by that tribunal under section 168150 (1) where under any contract of insurance effected in accordance with the provisions of this chapter, a person is insured against liabilities which he may incur to third parties, then—rights of third parties against insurers on insolvency of the insured(a) in the event of the person becoming insolvent or making a composition or arrangement with his creditors, or(b) where the insured person is a company, in the event of a winding up order being made or a resolution for a voluntary winding up being passed with respect to the company or of a receiver or manager of the company's business or undertaking being duly appointed, or of possession being taken by or on behalf of the holders of any debentures secured by a floating charge of any property comprised in or subject to the charge, if, either before or after that event, any such liability is incurred by the insured person, his rights against the insurer under the contract in respect of the liability shall, notwithstanding anything to the contrary in any provision of law, be transferred to and vest in the third party to whom the liability was so incurred(2) where an order for the administration of the estate of a deceased debtor is made according to the law of insolvency, then, if any debt provable in insolvency is owing by the deceased in respect of a liability to a third party against which he was insured under a contract of insurance in accordance with the provisions of this chapter, the deceased debtor's rights against the insurer in respect of that liability shall, notwithstanding anything to the contrary in any provision of law, be transferred to and vest in the person to whom the debt is owing(3) any condition in a policy issued for the purposes of this chapter purporting either directly or indirectly to avoid the policy or to alter the rights of the parties thereunder upon the happening to the insured person of any of the events specified in clause (a) or clause (b)of sub-section (1) or upon the making of an order for the administration of the estate of a deceased debtor according to the law of insolvency shall be of no effect(4) upon a transfer under sub-section (1) or sub-section (2), the insurer shall be under the same liability to the third party as he would have been to the insured person, but—(a) if the liability of the insurer to the insured person exceeds the liability of the insured person to the third party, nothing in this chapter shall affect the rights of the insured person against the insurer in respect of the excess, and(b) if the liability of the insurer to the insured person is less than the liability of the insured person to the third party, nothing in this chapter shall affect the rights of the third party against the insured person in respect of the balanceduty to give information as to insurance151 (1) no person against whom a claim is made in respect of any liability referred to in clause (b) of sub-section (1) of section 147 shall on demand by or on behalf of the person making the claim refuse to state whether or not he was insured in respect of that liability by any policy issued under the provisions of this chapter, or would have been so insured if the insurer had not avoided or cancelled the policy, nor shall he refuse, if he was or would have been so insured, to give such particulars with respect to that policy as were specified in the certificate of insurance issued in respect thereof(2) in the event of any person becoming insolvent or making a composition or arrangement with his creditors or in the event of an order being made for the administration of the estate of a deceased person according to the law of insolvency, or in the event of a winding up order being made or a resolution for a voluntary winding up being passed with respect to any company or of a receiver or manager of the company's business or undertaking being duly appointed or of possession being taken by or on behalf of the holders of any debentures secured by a floating charge on any property comprised in or subject to the charge, it shall be the duty of the insolvent debtor, personal representative of the deceased debtor or company, as the case may be, or the official assignee or receiver in insolvency, trustee, liquidator, receiver or manager, or person in possession of the property to give at the request of any person claiming that the insolvent debtor, deceased debtor or company is under such liability to him as is covered by the provisions of this chapter, such information as may reasonably be required by him for the purpose of ascertaining whether any rights have been transferred to and vested in him by section 150, and for the purpose of enforcing such rights, if any; and any such contract of insurance as purports whether directly or indirectly to avoid the contract or to alter the rights of the parties thereunder upon the giving of such information in the events aforesaid, or otherwise to prohibit or prevent the giving thereof in the said events, shall be of no effect(3) if, from the information given to any person in pursuance of sub-section (2) or otherwise, he has reasonable ground for supporting that there have or may have been transferred to him under this chapter rights against any particular insurer, that insurer shall be subject to the same duty as is imposed by the said sub-section on the persons therein mentioned(4) the duty to give the information imposed by this section shall include a duty to allow all contracts of insurance, receipts for premiums, and other relevant documents in the possession or power of the person on whom the duty is so imposed to be inspected and copies thereof to be taken152 (1) no settlement made by an insurer in respect of any claim which might be made by a third party in respect of any liability of the nature referred to in clause (b) of sub-section (1)of section 147 shall be valid unless such third party is a party to the settlementsettlement between insurers and insured persons(2) where a person who is insured under a policy issued for the purposes of this chapter has become insolvent, or where, if such insured person is a company, a winding up order has been made or a resolution for a voluntary winding up has been passed with respect to the company, no agreement made between the insurer and the insured person after the liability has been incurred to a third party and after the commencement of the insolvency or winding up, as the case may be, nor any waiver, assignment or other disposition made by or payment made to the insured person after the commencement aforesaid shall be effective to defeat the rights transferred to the third party under this chapter, but those rights shall be the same as if no such agreement, waiver, assignment or disposition or payment has been madesaving in respect of sections 150, 151 and 152153 (1) for the purposes of sections 150, 151 and 152 a reference to "liabilities to third parties" in relation to a person insured under any policy of insurance shall not include a reference to any liability of that person in the capacity of insurer under some other policy of insurance(2) the provisions of sections 150, 151 and 152 shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of an amalgamation with another companyinsolvency of insured persons not to affect liability of insured or claims by third parties154 where a certificate of insurance has been issued to the person by whom a policy has been effected, the happening in relation to any person insured by the policy of any such event as is mentioned in sub-section (1) or sub-section (2) of section 150 shall, notwithstanding anything contained in this chapter, not affect any liability of that person of the nature referred to in clause (b) of sub-section (1) of section 147; but nothing in this section shall affect any rights against the insurer conferred under the provisions of sections 150, 151 and 152 on the person to whom the liability was incurred39 of 1925effect of death on certain causes of action155 notwithstanding anything contained in section 306 of the indian successionact, 1925, the death of a person in whose favour a certificate of insurance had been issued, if it occurs after the happening of an event which has given rise to a claim under the provisions of this chapter, shall not be a bar to the survival of any cause of action arising out of the said event against his estate or against the insurer156 when an insurer has issued a certificate of insurance in respect of a contract of insurance between the insurer and the insured person, then—| effect ||----------------|| certificate of || insurance |(a) if and so long as the policy described in the certificate has not been issued by the insurer to the insured, the insurer shall, as between himself and any other person except the insured, be deemed to have issued to the insured to the insured person a policy of insurance conforming in all respects with the description and particulars stated in such certificate; and(b) if the insurer has issued to the insured the policy described in the certificate, but the actual terms of the policy are less favourable to persons claiming under or by virtue of the policy against the insurer either directly or through the insured than the particulars of the policy as stated in the certificate, the policy shall, as between the insurer and any other person except the insured, be deemed to be in terms conforming in all respects with the particulars stated in the said certificate| transfer ||----------------|| certificate of || insurance |157 (1) where a person in whose favour the certificate of insurance has been issued in accordance with the provisions of this chapter transfers to another person the ownership of the motor vehicle in respect of which such insurance was taken together with the policy of insurance relating thereto, the certificate of insurance and the policy described in the certificate shall be deemed to have been transferred in favour of the person to whom the motor vehicle is transferred with effect from the date of its transferexplanation—for the removal of doubts, it is hereby declared that such deemed transfer shall include transfer of rights and liabilities of the said certificate of insurance and policy of insurance(2) the transferee shall apply within fourteen days from the date of transfer in the prescribed form to the insurer for making necessary changes in regard to the fact of transfer in the certificate of insurance 81 and the policy described in the certificate in his favour and the insurer shall make the necessary changes in the certificate and the policy of insurance in regard to the transfer of insurance158 (1) any person driving a motor vehicle in any public place shall, on being so required by a police officer in uniform authorised in this behalf by the state government, produce—(a) the certificate of insurance;production of certain certificates, licence and permit in certain cases(b) the certificate of registration; (c) the driving licence; and(d) in the case of a transport vehicle, also the certificate of fitness referred to in section 56 and the permit, relating to the use of the vehicle (2) if, where owing to the presence of a motor vehicle in a public place an accident occurs involving death or bodily injury to another person, the driver of the vehicle does not at the time produce the certificates, driving licence and permit referred to in sub-section (1)to a police officer, he shall produce the said certificates, licence and permit at the police station at which he makes the report required by section 134(3) no person shall be liable to conviction under sub-section (1) or sub-section (2) by reason only of the failure to produce the certificate of insurance if, within seven days from the date on which its production was required under sub-section (1), or as the case may be, from the date of occurrence of the accident, he produces the certificate at such police station as may have been specified by him to the police officer who required its production or, as the case may be, to the police officer at the site of the accident or to the officer in charge of the police station at which he reported the accident:provided that except to such extent and with such modifications as may be prescribed, the provisions of this sub-section shall not apply to the driver of a transport vehicle(4) the owner of a motor vehicle shall give such information as he may be required by or on behalf of a police officer empowered in this behalf by the state government to give for the purpose of determining whether the vehicle was or was not being driven in contravention of section 146 and on any occasion when the driver was required under this section to produce his certificate of insurance(5) in this section, the expression "produce his certificate of insurance" means produce for examination the relevant certificate of insurance or such other evidence as may be prescribed that the vehicle was not being driven in contravention of section 146(6) as soon as any information regarding any accident involving death or bodily injury to any person is recorded or report under this section is completed by a police officer, the officer incharge of the police station shall forward a copy of the same within thirty days from the date of recording of information or, as the case may be, on completion of such report to the claims tribunal having jurisdiction and a copy thereof to the concerned insurer, and where a copy is made available to the owner, he shall also within thirty days of receipt of such report, forward the same to such claims tribunal and insurer159 a state government may make rules requiring the owner of any motor vehicle when applying whether by payment of a tax or otherwise for authority to use the vehicle in a public place to produce such evidence as may be prescribed by those rules to the effect that either—production of certificate of insurance on application for authority touse vehicle(a) on the date when the authority to use the vehicle comes into operation there will be in force the necessary policy of insurance in relation to the use of the vehicle by the applicant or by other persons on his order or with his permission, or(b) the vehicle is a vehicle to which section 146 does not applyduty to furnish particulars of vehicle involved in accident160 a registering authority or the officer in charge of a police station shall, if so required by a person who alleges that he is entitled to claim compensation in respect of an accident arising out of the use of a motor vehicle, or if so required by an insurer against whom a claim has been made in respect of any motor vehicle, furnish to that person or to that insurer, as the case may be, on payment of the prescribed fee any information at the disposal of the said authority or the said authority or the said police officer relating to the identification marks and other particulars of the vehicle and the name and address of the person who was using the vehicle at the time of the accident or was injured by it and the property, if any damaged in such form and within such time as the central government may prescribe161 (1) for the purposes of this section, section 162 and section 163—45 of 1860(a) "grievous hurt" shall have the same meaning as in the indian penal code;special provisions as t o compensation in case of hit and run motor accident(b) "hit and run motor accident" means an accident arising out of the use of a motor vehicle or motor vehicles the identity whereof cannot be ascertained in spite of reasonable efforts for the purpose;(c) "scheme" means the scheme framed under section 16357 of 1972(2) notwithstanding anything contained in the general insurance business(nationalisation) act, 1972 or any other law for the time being in force or any instrument having the force of law, the general insurance corporation of india formed under section 9 of the said act and the insurance companies for the time being carrying on general insurance business in india shall provide for paying in accordance with the provisions of this act and the scheme, compensation in respect of the death of, or grievous hurt to, persons resulting from hit and run motor accidents(3) subject to the provisions of this act and the scheme, there shall be paid as compensation—(a) in respect of the death of any person resulting from a hit and run motoraccident, a fixed sum of twenty-five thousand rupees;(b) in respect of grievous hurt to any person resulting from a hit and run motoraccident, a fixed sum of twelve thousand and five hundred rupees(4) the provisions of sub-section (1) of section 166 shall apply for the purpose of making applications for compensation under this section as they apply for the purpose of making applications for compensation referred to in that sub-sectionrefund in certain cases of compensation paid under section 161162 (1) the payment of compensation in respect of the death of, or grievous hurt to, any person under section 161 shall be subject to the condition that if any compensation (hereafter in this sub-section referred to as the other compensation) or other amount in lieu of or by way of satisfaction of a claim for compensation is awarded or paid in respect of such death or grievous hurt under any other provision of this act or any other law or otherwise so much of the other compensation or other amount aforesaid as is equal to the compensation paid under section 161 shall be refunded to the insurer(2) before awarding compensation in respect of an accident involving the death of, or bodily injury to, any person arising out of the use of a motor vehicle or motor vehicles under any provision of this act (other than section 161) or any other law, the tribunal, court or other authority awarding such compensation shall verify as to whether in respect of such death or bodily injury compensation has already been paid under section 161 or an application for payment of compensation is pending under that section, and such tribunal, court or other authority shall,—(a) if compensation has already been paid under section 161, direct the person liable to pay the compensation awarded by it to refund to the insurer, so much thereof as is required to be refunded in accordance with the provisions of sub-section (1);(b) if an application for payment of compensation is pending under section 161forward the particulars as to the compensation awarded by it to the insurerexplanation—for the purposes of this sub-section, an application for compensation under section 161 shall be deemed to be pending—(i) if such application has been rejected, till the date of the rejection of the application, and(ii) in any other case, till the date of payment of compensation in pursuance of the applicationscheme for payment of compensation in case of hit and run motor accidents163 (1) the central government may, by notification in the official gazette, make a scheme specifying, the manner in which the scheme shall be administered by the general insurance corporation, the form, manner and the time within which applications for compensation may be made, the officers or authorities to whom such applications may be made, the procedure to be followed by such officers or authorities for considering and passing orders on such applications, and all other matters connected with, or incidental to, the administration of the scheme and the payment of compensation(2) a scheme made under sub-section (1) may provide that—(a) a contravention of any provision thereof shall be punishable with imprisonment for such term as may be specified but in no case exceeding three months, or with fine which may extend to such amount as may be specified but in no case exceeding five hundred rupees or with both;(b) the powers, functions or duties conferred or imposed on any officer or authority by such scheme may be delegated with the prior approval in writing of the central government, by such officer or authority to any other officer or authority;4 of 1939(c) any provision of such scheme may operate with retrospective effect from a date not earlier than the date of establishment of the solatium fund under the motor vehicles act, 1939, as it stood immediately before the commencement of this act:provided that no such retrospective effect shall be given so as to prejudicially affect the interests of any person who may be governed by such provision163a (1) notwithstanding anything contained in this act or in any other law for the time being in force or instrument having the force of law, the owner of the motor vehicle of the authorised insurer shall be liable to pay in the case of death or permanent disablement due to accident arising out of the use of motor vehicle, compensation, as indicated in the second schedule, to the legal heirs or the victim, as the case may bespecial provisions as to payment of compensation on structured formula basis8 of 1923explanation—for the purposes of this sub-section, "permanent disability" shall have the same meaning and extent as in the workmen's compensation act, 1923(2) in any claim for compensation under sub-section (1), the claimant shall not be required to plead or establish that the death or permanent disablement in respect of which the claim has been made was due to any wrongful act or neglect or default of the owner of the vehicle or vehicles concerned or of any other person(3) the central government may, keeping in view the cost of living by notification in the official gazette, from time to time amend the second schedule163b where a person is entitled to claim compensation under section 140 and section163a, he shall file the claim under either of the said sections and not under bothoption to file claim in certain cases164 (1) the central government may make rules for the purpose of carrying into effect the provisions of this chapter, other than the matters specified in section 159power of central government to make rules(2) without prejudice to the generality of the foregoing power, such rules may provide for—(a) the forms to be used for the purposes of this chapter; (b) the making of applications for and the issue of certificates of insurance; (c) the issue of duplicates to replace certificates of insurance lost, destroyed or mutilated;(d) the custody, production, cancellation and surrender of certificates of insurance;(e) the records to be maintained by insurers of policies of insurance issued under this chapter;(f) the identification by certificates or otherwise of persons or vehicles exempted from the provisions of this chapter;(g) the furnishing of information respecting policies of insurance by insurers; (h) adopting the provisions of this chapter to vehicles brought into india by persons making only a temporary stay therein or to vehicles registered in a reciprocating country and operating on any route or within any area in india by applying those provisions with prescribed modifications;(i) the form in which and the time limit within which the particulars referred to in section 160 may be furnished; and(j) any other matter which is to be, or may be, prescribed chapter xii claims tribunalsclaims tribunals 165 (1) a state government may, by notification in the official gazette, constitute one or more motor accidents claims tribunals (hereafter in this chapter referred to as claims tribunal) for such area as may be specified in the notification for the purpose of adjudicating upon claims for compensation in respect of accidents involving the death of, or bodily injury to, persons arising out of the use of motor vehicles, or damages to any property of a third party so arising, or bothexplanation—for the removal of doubts, it is hereby declared that the expression"claims for compensation in respect of accidents involving the death of or bodily injury to persons arising out of the use of motor vehicles" includes claims for compensation under section 140 and section 163a166 (1) application for compensation (2) every application under sub-section (1) shall be made, at the option of the claimant, either to the claims tribunal having jurisdiction over the area in which the accident occurred or to the claims tribunal within the local limits of whose jurisdiction the claimant resides or carries on business or within the local limits of whose jurisdiction the defendant resides, and shall be in such form and contain such particulars as may be prescribed:provided that where no claim for compensation under section 140 is made in such application, the application shall contain a separate statement to that effect immediately before the signature of the applicant (4) the claims tribunal shall treat any report of accidents forwarded to it under sub-section (6) of section 158 as an application for compensation under this actaward of the claims tribunal168 (1) on receipt of an application for compensation made under section 166, the claims tribunal shall, after giving notice of the application to the insurer and after giving the parties (including the insurer) an opportunity of being heard, hold an inquiry into the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying the person or persons to whom compensation shall be paid and in making the award the claims tribunal shall specify the amount which shall be paid by the insurer or owner or driver of the vehicle involved in the accident or by all or any of them, as the case may be:provided that where such application makes a claim for compensation under section140 in respect of the death or permanent disablement of any person, such claim and any other claim (whether made in such application or otherwise) for compensation in respect of such death or permanent disablement shall be disposed of in accordance with the provisions of chapter x170 where in the course of any inquiry, the claims tribunal is satisfied that—impleading insurer in certain cases(a) there is collusion between the person making the claim and the person against whom the claim is made, or(b) the person against whom the claim is made has failed to contest the claim, it may, for reasons to be recorded in writing, direct that the insurer who may be liable in respect of such claim, shall be impleaded as a party to the proceeding and the insurer so impleaded shall thereupon have, without prejudice to the provisions contained in subsection (2) of section 149, the right to contest the claim on all or any of the grounds that are available to the person against whom the claim has been made| | | | | ||----------|-----|-----|-----|-----|| appeals | | | | || 173 | | | | || ( | | | | || 1 | | | | || ) | | | | | (2) no appeal shall lie against any award of a claims tribunal if the amount in dispute in the appeal is less than ten thousand rupees| | | | | ||------|------|------|------|-----| chapter xiii offences, penalties and proceduregeneral provision for punishment of offences 177 whoever contravenes any provision of this act or of any rule, regulation or notification made thereunder shall, if no penalty is provided for the offence be punishable for the first offence with fine which may extend to one hundred rupees, and for any second or subsequent offence with fine which may extend to three hundred rupees 178 (1) (3) if the holder of a permit or the driver of a contract carriage refuses, in contravention of the provisions of this act or rules made thereunder, to ply the contract carriage or to carry the passengers, he shall,—(a) in the case of two-wheeled or three-wheeled motor vehicles, be punishable with fine which may extend to fifty rupees; andpenalty for travelling without pass or ticket and for dereliction of duty on the part of conductor and refusal to ply contract carriage, etc(b) in any other case, be punishable with fine which may extend to two hundred rupeesdisobedience of orders, obstruction and refusal of information179 (1) whoever wilfully disobeys any direction lawfully given by any person or authority empowered under this act to give such direction, or obstructs any person or authority in the discharge of any functions which such person or authority is required or empowered under this act to discharge, shall, if no other penalty is provided for the offence be punishable with fine which may extend to five hundred rupees(2) whoever, being required by or under this act to supply any information, wilfully withholds such information or gives information which he knows to be false or which he does not believe to be true, shall, if no other penalty is provided for the offence, be punishable with imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or with bothallowing unauthorised persons to drive vehicles180 whenever, being the owner or person in charge of a motor vehicle, causes, or permits, any other person who does not satisfy the provisions of section 3 or section 4 to drive the vehicle shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to one thousand rupees, or with both 181 whoever, drives a motor vehicle in contravention of section 3 or section 4 shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with bothdriving vehicles in contravention of section 3 or section 4 182 (1) whoever, being disqualified under this act for holding or obtaining a driving licence drives a motor vehicle in a public place or in any other place, or applies for or obtainsoffences relating to licencesa driving licence or, not being entitled to have a driving licence issued to him free of endorsement, applies for or obtains a driving licence without disclosing the endorsement made on a driving licence previously held by him shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees or with both, and any driving incence so obtained by him shall be of no effect(2) whoever, being disqualified under this act for holding or obtaining a conductor's licence, acts as a conductor of a stage carriage in a public place or applies for or obtains a conductor's licence or, not being entitled to have a conductor's licence issued to him free of endorsement, applies for or obtains a conductor's licence without disclosing the endorsements made on a conductor's licence previously held by him, shall be punishable with improsonment for a term which may extend to one month, or with fine which may extend to one hundred rupees, or with both, and any conductor's licence so obtained by him shall be of no effect182a any person who contravenes the provisions of sub-section (3) of section 109, shall be punishable with a fine of five thousand rupees for any subsequent offencepunishmentfor offences relating to construction and maintenance of vehicles driving at excessive speed, etc183 (1) whoever, drives a motor vehicle in contravention of the speed limits referred to in section 112 shall be punishable with fine which may extend to four hundred rupees, or, if having been previously convicted of an offence under this sub-section is again convicted of an offence under this sub-section, with fine which may extend to one thousand rupees(2) whoever, causes any person who is employed by him or is subject to his control in driving to drive a motor vehicle in contravention of the speed limits referred to in section 112 shall be punishable with fine which may extend to three hundred rupees, or, if having been previously convicted of an offence under this sub-section, is again convicted of an offence under this sub-section, with fine which may extend to five hundred rupees(3) no person shall be convicted of an offence punishable under sub-section (1)solely on the evidence of one witness to the effect that in the opinion of the witness such person was driving at a speed which was unlawful, unless that opinion is shown to be based on an estimate obtained by the use of some mechanical device(4) the publication of a time table under which, or the giving of any direction that, any journey or part of a journey is to be completed within a specified time shall, if in the opinion of the court it is not practicable in the circumstances of the case for that journey or part of a journey to be completed in the specified time without contravening the speed limits referred to in section 112 be prima facie evidence that the person who published the time table or gave the direction has committed an offence punishable under sub-section (2)driving dangerously184 whoever, drives a motor vehicle at a speed or in a manner which is dangerous to the public, having regard to all the circumstances of case including the nature, condition and use of the place where the vehicle is driven and the amount of traffic which actually is at the time or which might reasonably be expected to be in the place, shall be punishable for the first offence with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, and for any second or subsequent offence if committed within three years of the commission of a previous similar offence with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both185 whoever, while driving, or attempting to drive, a motor vehicle,—(a) has, in his blood, alcohol exceeding 30 mg per 100 ml of blood detected in a test by a breath analyser, or driving by a drunken person or by a person under the influence of drugs(b) is under the influence of a drug to such an extent as to be incapable of exercising proper control over the vehicleshall be punishable for the first offence with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both; and for a second or subsequent offence, if committed within three years of the commission of the previous similar offence, with imprisonment for term which may extend to two years, or with fine which may extend to three thousand rupees, or with both explanation—for the purposes of this section, the drug or drugs specified by the central government in this behalf, by notification in the official gazette, shall be deemed to render a person incapable of exercising proper control over a motor vehicledriving when mentally or phycicallyunfit to drive186 whoever drives a motor vehicle in any public place when he is to his knowledgesuffering from any disease or disability calculated to cause his driving of the vehicle to be a source of danger to the public, shall be punishable for the first offence with fine which may extend to two hundred rupees and for a second or subsequent offence with fine which may extend to five hundred rupeespunishment for offences relating to accident187 whoever fails to comply with the provisions of clause (c) of sub-section (1) ofsection 132 or section 133 or section 134 shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both or, if having been previously convicted of an offence under this section, he is again convicted of an offence under this section, with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with bothracing and trails of speed189 whoever without the written consent of the state government permits or takespart in a race or trial of speed of any kind between motor vehicles in any public place shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with bothusing vehicle in unsafe condition190 (1) any person who drives or causes or allows to be driven in any public place amotor vehicle or trailer while the vehicle or trailer has any defect, which such person knows of or could have discovered by the exercise of ordinary care and which is calculated to render the driving of the vehicle a source of danger to persons and vehicles using such place, shall be punishable with fine which may extend to two hundred and fifty rupees or, if as a result of such defect an accident is caused causing bodily injury or damage to property, with imprisonment for a term which may extend to three months or with fine which may extend toone thousand rupees, or with both(2) any person who drives or causes or allows to be driven, in any public place a motor vehicle, which violates the standards prescribed in relation to road safety, control of noise and air- pollution, shall be punishable for the first offence with a fine of one thousand rupees and for any second or subsequent offence with a fine of two thousand rupees(3) any person who drives or causes or allows to be driven, in any public place a motor vehicle which violates the provisions of this act or the rules made thereunder relating to the carriage of goods which are of dangerous or hazardous nature to human life, shall be punishable for the first offence which may extend to three thousand rupees, or with imprisonment for a term which may extend to one year, or with both, and for any second or subsequent offence with fine which may extend to five thousand rupees, or with imprisonment for a term which may extend to three years, or with bothsale of vehicle in or alteration of vehicle to condition contravening this act191 whoever being an importer of or dealer in motor vehicles, sells or delivers or offers to sell or deliver a motor vehicle or traller in such condition that the use thereof in a public place would be in contravention of chapter vii or any rule made thereunder or alters the motor vehicle or trailer so as to render its condition such that its use in a public place would be in contravention of chapter vii or any rule made thereunder shall be punishable with fine which may extend to five hundred rupees:provided that no person shall be convicted under this section if he proves that he had reasonable cause to believe that the vehicle would not be used in a public place until it had been put into a condition in which it might lawfully be so usedusing vehicle without permit192a (1) whoever drives a motor vehicle or causes or allows a motor vehicle to be used in contravention of the provisions of sub-section (1) of section 66 or in contravention of any condition of a permit relating to the route on which or the area in which or the purpose for which the vehicle may be used, shall be punishable for the first offence with a fine which may extend to five thousand rupees but shall not be less than two thousand rupees and for any subsequent offence with imprisonment which may extend to one year but shall not be less than three months or with fine which may extend to ten thousand rupees but shall not be less than five thousand rupees or with both:provided that the court may for reasons to be recorded, impose a lesser punishment punishment of agents and canvassers without proper authority193 whoever engages himself as an agent or canvasser in contravention of the provisions of section 93 or of any rules made thereunder shall be punishable for the first offence with fine which may extend to one thousand rupees and for any second or subsequent offence with imprisonment which may extend to six months, or with fine which may extend to two thousand rupees, or with bothdriving vehicle exceeding permissible weight194 (1) whoever drivers a motor vehicle or causes or allows a motor vehicle to be driven in contravention of the provisions of section 113 or section 114 or section 115 shall be punishable with minimum fine of two thousand rupees and an additional amount of one thousand rupees per tonne of excess load, together with the liability to pay charges for offloading of the excess load(2) any driver of a vehicle who refuses to stop and submit his vehicle to weighing after being directed to do so by an officer authorised in this behalf under section 114 or removes or causes the removal of the load or part of it prior to weighing shall be punishable with fine which may extend to three thousand rupeesimposition of minimum fine under certain circumstances195 (1) whoever having been convicted of an offence under this act or the rules made thereunder commits a similar offence on a second or subsequent occasion within three years of the commission of the previous offence, no court shall, except for reasons to be recorded by it in writing, impose on him a fine of less than one-fourth of the maximum amount of the fine impossible for such offence(2) nothing in sub-section (1) shall be construed as restricting the power of the court from awarding such imprisonment as it considers necessary in the circumstances of the case not exceeding the maximum specified in this act in respect of that offencedriving uninsured vehicle196 whoever drives a motor vehicle or causes or allows a motor vehicle to be driven in contravention of the provisions of section 146 shall be punishable with imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with bothtaking vehicle without authority197 (1) whoever takes and drives away any motor vehicle without having either the consent of the owner thereof or other lawful authority shall be punishable with imprisonment which may extend to three months or with fine which may extend to five hundred rupees, or with both:provided that no person shall be convicted under this section if the court is satisfied that such person acted in the reasonable belief that he had lawful authority or in the reasonable belief that the owner would in the circumstances of the case have given his consent if he had been asked therefor(2) whoever, unlawfully by force or threat of force or by any other form of intimidation, seizes or exercises control of a motor vehicle, shall be punishable with imprisonment which may extend to three months, or with fine which may extend to five hundred rupees, or with bothcomposition of certain offences 200 (1) any offence whether committed before or after the commencement of this act punishable under section 177, section 178, section 179, section 180, section 181, section 182, sub-section (1) or sub-section (2) of section 183, section 184, section 186, section 189, sub-section (2) of section190; section 191, section 192, section 194, section 196 or section 198 may either before or after the institution of the prosecution, be compounded by such officers or authorities and for such amount as the state government may, by notification in the official gazette, specify in this behalf(2) where an offence has been compounded under sub-section (1), the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence201 (1) whoever keeps a disabled vehicle on any public place, in such a manner, so as to cause impediment to the free flow of traffic, shall be liable for penalty up to fifty rupees per hour, so long as it remains in that position:penalty for causing obstruction to free flow of trafficprovided that the vehicle involved in accidents shall be liable for penalty only from the time of completion of inspection formalities under the law:provided further that where the vehicle is removed by a government agency, towing charges shall be recovered from the vehicle owner or person in-charge of such vehicle(2) penalties or towing charges under this section shall be recovered by such officer or authority as the state government may, by notification in the official gazette, authorise________abillfurther to amend the motor vehicles act, 1988________( shri nitin gadkari, minister of road transport and highways)gmgipmrnd—2233ls(s3)—06-08-2016 | Parliament_bills | c674722a-75f5-52f1-9426-193599c7c72a |
bill no xxix of 2015 the gymnasiums and fitness centres (regulation) bill, 2015 a billto provide for regulation and control of gymnasiums and fitness centres which are engaged in activities, such as giving training on weight lifting and body building and conduct courses for weight reduction and proper nutrition in the country and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (1) this act may be called the gymnasiums and fitness centres (regulation) act,2015short title extent and commencement(2) it extends to the whole of indiadefinitions2 in this act, unless the context othewise requires, —(a) "appropriate government" means in the case of a state, the state government and in all other cases the central government;5(b) "competent authority" means any office or officer notified by the appropriate government under section 4 to perform functions assigned under this act;(c) "gymnasium or fitness centre" means any establishment by whatever name called engaged in giving training on weight lifting, body building and giving nutritional advice on fitness and weight reduction;10(d) "instructor" means any person engaged for giving training on weights, body building and nutritional advice to members enrolled in any gymnasium or fitness centre;(e) "member" means any person enrolled with any gymnasium or fitness centre;(f) "prescribed" means prescribed by rules made under this act153 (1) with effect from such date as the central government may, by notification in the official gazette appoint, no person or establishment shall run a gymnasium or a fitness centre without prior registration with the competent authoritycompulsory registration of gymnasium and fitness centres20(2) any person or establishment running a gymnasium and fitness centre before the commencement of this act shall apply for registration to the competent authority within a period of forty-five days from the date of commencement of this act in such form and manner as may be prescribedprocedure for registration 4 (1) the appropriate government shall, by notification in the official gazette, appoint a competent authority for the purposes of registration of gymnasiums and fitness centres within its jurisdiction25(2) on receipt of an application for registration of gymnasium or the fitness centres, the competent authority shall scrutinize the application and may call for such other information or documents from the applicant as may be prescribed30(3) the competent authority shall, before registering any gymnasium or the fitness centre, inspect the site to have the first hand information of the infrastructure available with the gymnasium or the fitness centre and the compliance of the norms and standards fixed by the appropriate government in this regard(4) the competent authority shall, after being satisfied with the various requirements under this act, grant a registration certificate to the applicant in such manner and form as may be prescribed which shall be valid for two years35(5) the competent authority shall renew the registration only after re-inspecting the gymnasium or the fitness centres and on fulfilment of requirements fixed in this behalf by the appropriate government under this act(6) the competent authority may refuse to register a gymnasium or fitness centre or renew its registration if fails to comply with the norms and standards fixed by the appropriate government:40provided that in case of non-registration or non-renewal of registration of a gymnasium or a fitness centre, the competent authority shall record reasons in writing and communicate the same to the applicant(7) the competent authority shall take a decision on the application filed under sub-section (2) within a period of thirty days5 the appropriate government shall,—(a) fix the fee to be charged by the gymnasium and fitness centres from members for various activities;appropriate government to prescribe norms for gymnasium and fitness centres(b) prescribe minimum qualification for instructor in the gymnasium and fitness centre;5(c) fix the instructor-member ratio for gymnasium and fitness centres;(d) lay down norms for minimum infrastructure for starting and running gymnasium and fitness centres;(e) prescribe such other norms as may be necessary for the purposepenalty106 whoever contravenes the provisions of this act and the rules made thereunder shall be punishable with imprisonment for a term which may extend to two years and also with fine which may extend to five lakhs rupeesoffences by a company157 (1) where a contravention of any of the provisions of this act or any rule, direction or order made thereunder has been committed by a company, every person who, at the time the contravention was committed, was in charge of and was responsible to the company for the conduct of business of the company as well as the company, shall be guilty of the contravention 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 punishment if he proves that the contravention was committed without his knowledge or that he exercised all due diligence to prevent such contravention20 25(2) notwithstanding anything contained in sub-section ( 1), where a contravention of any of the provisions of this act or of any rule direction or order made thereunder has been committed by a company and it is proved that the contravention has taken place 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 the contravention and shall be liable to be proceeded against and punished accordinglyexplanation—for the purpose of this section:—(i) "company" means any body corporate and include a firm or other association of individuals; and30(ii) "director", in relation to a firm, means a partner in the firm,power to remove difficulties8 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 appear to it to be necessary or expedient for removing the difficulty:35provided that no such orders shall be made after the expiry of the period of three yearsfrom the date of commencement of this actoverriding effect of the act40| 9 ||-------------------------------------------------------------------------------------------------|| therewith contained in any other law for the time being in force on the subject and save || aforesaid the provisions of the act shall be in addition to and not derogation of any other law || for the time being in force || power to || make rules |10 the central government may by notification in the official gazette make rules for carrying out the purposes of this act statement of objects and reasonswith the increase in the awareness among the public to have good health and physique, gymnasium and fitness centres are mushrooming in every nook and corner of big cities some big fitness centres have branches in many parts of the country, including small towns these gymnasiums and fitness centres charge a hefty fee from their members who with a view to have better looks and physique spend the money many of these gymnasiums and fitness centres are not having adequate infrastructure to run their activities and are operating from small room, garage, terrace etc the activities of body building and weight lifting is closely linked with the diet of a person and if the person is not advised about the proper diet, it may have an adverse effect on the health of a person this is a highly specialised job which must be carried out by professionals under strict supervision and hygienic environment many of the so-called gymnasiums are not having, qualified instructors and are running without any nutritionist or dietician these gymnasiums are just fleecing their members besides playing with the health of lakhs of people as of now, there is no effective law to regulate the operations of gymnasiums and fitness centres therefore, it is high time to regulate the activities of these gymnasiums to protect the interest of public at largehence this billvijay jawaharlal darda financial memorandumclause 4 of bill provides that the appropriate government shall appoint competent authority for the purposes of registration of gymnasium and fitness centres the expenditure for appointing competent authorities in respect of union territories shall be borne by the central government it is expected that an annual recurring expenditure of rupees twenty crore may be involvednon-recurring expenditure to the tune of rupees two crore is also likely to be involved memorandum regarding delegated legislationclause 10 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the matter will relate to details only, the delegation of powers is of normal character rajya sabha ———— a billto provide for regulation and control of gymnasiums and fitness centres which are engaged in activities, such as giving training on weight lifting and body building and conduct courses for weight reduction and proper nutrition in the country and for matters connected therewith or incidental thereto————(shri vijay jawaharlal darda, mp)gmgipmrnd—3374rs(s3)—07-12-2015 | Parliament_bills | 90bef990-3ebf-57f2-ba8d-3e5465b7b2de |
bill no 29 of 2012 the appropriation (vote on account) bill, 2012 a billto provide for the withdrawal of certain sums from and out of the consolidated fund of india for the services of a part of the financial year 2012-13be it enacted by parliament in the sixty-third year of the republic of india as follows:—short title1 this act may be called the appropriation (vote on account) act, 201252 from and out of the consolidated fund of india there may be withdrawn sums not exceeding those specified in column 3 of the schedule amounting in the aggregate to the sum of nine lakh seventy-six thousand nine hundred sixty-six crores and forty-five lakh rupees towards defraying the several charges which will come in course of payment during the financial year 2012-13withdrawal of rs 976966,45,00,000 from and out of the consolidated fund of india for the financial year2012-13appropriation103 the sums authorised to be withdrawn from and out of the consolidated fund by this act shall be appropriated for the services and purposes expressed in the schedule in relation to the said year4 reference to the ministries or departments in the schedule are to such ministries or departments as existing immediately before the 24th october, 2011 and shall, on or after that date, be construed as references to the appropriate ministries or departments as constituted from time to timeconstruction of references to ministries or departments in the schedulethe schedule(see sections 2, 3 and 4)no of vote12 3sums not exceedingservices and purposesvotedchargedby parliamenton thetotalconsolidatedfund rs rs rs1department of agriculture and cooperation revenue3799,95,00,000 3799,95,00,000capital10,58,00,000 10,58,00,0002department of agricultural research and education revenue887,00,00,000 887,00,00,0003department of animal husbandry, dairyingand fisheries revenue389,50,00,000 389,50,00,000capital3,80,00,000 3,80,00,0004atomic energy revenue927,34,00,00017,00,000927,51,00,000 capital637,04,00,00017,00,000637,21,00,0005nuclear power schemes revenue659,03,00,000 659,03,00,000capital93,68,00,000 93,68,00,0006department of chemicals and petrochemicals revenue293,58,00,000 293,58,00,000capital6,85,00,000 6,85,00,0007department of fertilisers revenue22396,38,00,000 22396,38,00,000capital40,67,00,000 40,67,00,0008department of pharmaceuticals revenue35,17,00,000 35,17,00,000capital3,34,00,000 3,34,00,0009ministry of civil aviation revenue180,50,00,000 180,50,00,000capital692,63,00,000 692,63,00,00010ministry of coal revenue83,06,00,000 83,06,00,000capital5,00,00,000 5,00,00,00011department of commerce revenue675,80,00,00017,00,000675,97,00,000capital161,95,00,000 161,95,00,00012department of industrial policy and promotion revenue249,03,00,000 249,03,00,000capital12,18,00,000 12,18,00,00013department of posts revenue2396,60,00,0002,00,0002396,62,00,000capital102,63,00,000 102,63,00,00014department of telecommunications revenue1931,22,00,000 1931,22,00,000capital241,11,00,000 241,11,00,00015department of information technology revenue479,59,00,000 479,59,00,000capital28,91,00,000 28,91,00,00016department of consumer affairs revenue97,27,00,000 97,27,00,000capital3,28,00,000 3,28,00,00017department of food and public distribution revenue19462,59,00,00023,00,00019462,82,00,000capital10108,37,00,000 10108,37,00,00018ministry of corporate affairs revenue34,23,00,000 34,23,00,000capital5,33,00,000 5,33,00,00019ministry of culture revenue228,55,00,000 228,55,00,000capital6,33,00,000 6,33,00,00020ministry of defence revenue3537,24,00,0004,00,0003537,28,00,000capital312,43,00,000 312,43,00,00021defence pensions revenue6499,96,00,0004,00,0006500,00,00,00022defence services - army revenue13545,92,00,0007,55,00,00013553,47,00,00023defence services - navy revenue2123,64,00,0001,03,00,0002124,67,00,00024defence services - air force revenue3053,81,00,00039,00,0003054,20,00,00025defence ordnance factories revenue1796,48,00,00087,00,0001797,35,00,00026defence services - research and development revenue1005,83,00,00010,00,0001005,93,00,00027capital outlay on defence services capital13254,49,00,0008,61,00,00013263,10,00,00028ministry of development of north easternregion revenue291,72,00,000 291,72,00,000capital58,17,00,000 58,17,00,000no of vote12 3sums not exceedingservices and purposesvotedchargedby parliamenton thetotalconsolidatedfund29ministry of earth sciences revenue268,91,00,0002,00,000268,93,00,000capital34,64,00,000 34,64,00,00030ministry of environment and forests revenue502,05,00,000 502,05,00,000capital11,69,00,000 11,69,00,00031ministry of external affairs revenue1437,05,00,0001,00,0001437,06,00,000capital548,00,00,000 548,00,00,00032department of economic affairs revenue1513,55,00,000 1513,55,00,000capital9826,85,00,000 9826,85,00,00033department of financial services revenue1422,54,00,000 1422,54,00,000capital2650,33,00,000 2650,33,00,000charged - interest payments revenue 54128,23,00,00054128,23,00,00035transfers to state and union territorygovernments revenue18825,50,00,00010954,18,00,00029779,68,00,000 capital 2900,00,00,0002900,00,00,00036loans to government servants, etc capital41,67,00,000 41,67,00,000charged - repayment of debt capital 631012,39,00,000631012,39,00,00038department of expenditure revenue22,54,00,000 22,54,00,00039pensions revenue3285,00,00,00015,00,00,0003300,00,00,00040indian audit and accounts department revenue567,90,00,00016,80,00,000584,70,00,000capital1,67,00,000 1,67,00,00041department of revenue revenue298,82,00,000 298,82,00,000capital1,92,00,000 1,92,00,00042direct taxes revenue511,86,00,000 511,86,00,000capital134,88,00,000 134,88,00,00043indirect taxes revenue580,23,00,0008,00,000580,31,00,000capital19,87,00,000 19,87,00,00044department of disinvestment revenue10,54,00,000 10,54,00,00045ministry of food processing industries revenue111,76,00,000 111,76,00,00046department of health and family welfare revenue5060,30,00,000 5060,30,00,000capital383,05,00,000 383,05,00,00047department of ayurveda, yoga and naturopathy, unani, siddha and homoeopathy (ayush) revenue192,98,00,000 192,98,00,000capital2,77,00,000 2,77,00,00048department of health research revenue151,33,00,000 151,33,00,00049department of aids control revenue282,00,00,000 282,00,00,000capital1,33,00,000 1,33,00,00050department of heavy industry revenue92,19,00,000 92,19,00,000capital76,09,00,000 76,09,00,00051department of public enterprises revenue3,66,00,000 3,66,00,00052ministry of home affairs revenue487,56,00,000 487,56,00,000capital37,39,00,000 37,39,00,00053cabinet revenue100,70,00,0002,00,000100,72,00,000capital23,18,00,000 23,18,00,00054police revenue6477,07,00,00095,00,0006478,02,00,000 capital1867,53,00,0001,31,00,0001868,84,00,00055other expenditure of the ministry of home affairs revenue287,59,00,0001,00,000287,60,00,000capital24,62,00,000 24,62,00,00056transfers to union territory governments revenue359,15,00,000 359,15,00,000capital12,00,00,000 12,00,00,00057ministry of housing and urban poverty alleviation revenue173,83,00,000 173,83,00,000 rs rs rsno of vote12 3sums not exceedingservices and purposesvotedchargedby parliamenton thetotalconsolidatedfund58department of school education and literacy revenue22859,78,00,000 22859,78,00,00059department of higher education revenue4212,50,00,000 4212,50,00,00060ministry of information and broadcasting revenue367,14,00,0001,00,000367,15,00,000capital90,67,00,000 90,67,00,00061ministry of labour and employment revenue770,49,00,000 770,49,00,000capital1,37,00,000 1,37,00,00062election commission revenue12,03,00,000 12,03,00,00063law and justice revenue252,60,00,000 252,60,00,000capital3,34,00,000 3,34,00,000charged - supreme court of india revenue 18,63,00,00018,63,00,00065ministry of micro, small and medium enterprises revenue511,98,00,000 511,98,00,000capital13,97,00,000 13,97,00,00066ministry of mines revenue104,79,00,0002,00,000104,81,00,000capital11,60,00,000 11,60,00,00067ministry of minority affairs revenue509,12,00,000 509,12,00,000capital16,67,00,000 16,67,00,00068ministry of new and renewable energy……… revenue224,37,00,000 224,37,00,000capital15,33,00,000 15,33,00,00069ministry of overseas indian affairs revenue15,80,00,000 15,80,00,000capital3,33,00,000 3,33,00,00070ministry of panchayati raj revenue891,79,00,000 891,79,00,00071ministry of parliamentary affairs revenue1,95,00,000 1,95,00,00072ministry of personnel, public grievances and pensions revenue159,20,00,0003,14,00,000162,34,00,000 capital18,78,00,00083,00,00019,61,00,00073ministry of petroleum and natural gas revenue7293,14,00,000 7293,14,00,000capital17,00,00017,00,00074ministry of planning revenue697,69,00,000 697,69,00,000capital85,97,00,000 85,97,00,00075ministry of power revenue1809,87,00,000 1809,87,00,000capital738,74,00,000 738,74,00,000charged— staff, household and allowancesof the president revenue 5,04,00,0005,04,00,00077lok sabha revenue72,36,00,00015,00,00072,51,00,00078rajya sabha revenue47,19,00,00015,00,00047,34,00,000charged— union public service commission revenue 25,10,00,00025,10,00,00080secretariat of the vice-president revenue52,00,000 52,00,00081ministry of road transport and highways revenue3749,23,00,000 3749,23,00,000capital4107,24,00,0001,25,00,0004108,49,00,00082department of rural development revenue37858,60,00,000 37858,60,00,00083department of land resources revenue534,70,00,000 534,70,00,00084ministry of drinking water and sanitation revenue3730,88,00,000 3730,88,00,00085department of science and technology revenue397,31,00,000 397,31,00,000capital6,66,00,000 6,66,00,00086department of scientific and industrialresearch revenue540,60,00,000 540,60,00,000capital1,48,00,000 1,48,00,00087department of biotechnology revenue250,07,00,000 250,07,00,00088ministry of shipping revenue233,34,00,000 233,34,00,000capital89,21,00,000 89,21,00,00089ministry of social justice and empowerment revenue920,22,00,000 920,22,00,000capital50,00,00,000 50,00,00,000 rs rs rsno of vote no of vote12 3sums not exceedingservices and purposesvotedchargedby parliamenton thetotalconsolidatedfund90department of space revenue643,79,00,0008,00,000643,87,00,000 capital752,21,00,0007,00,000752,28,00,00091ministry of statistics and programme implementation revenue821,06,00,000 821,06,00,000capital2,87,00,000 2,87,00,00092ministry of steel revenue19,98,00,000 19,98,00,00093ministry of textiles revenue1295,94,00,000 1295,94,00,000capital10,13,00,000 10,13,00,00094ministry of tourism revenue213,33,00,000 213,33,00,000capital50,00,000 50,00,00095ministry of tribal affairs revenue68,37,00,000604,62,00,000672,99,00,000capital11,67,00,000 11,67,00,00096andaman and nicobar islands revenue392,15,00,000 392,15,00,000capital123,21,00,000 123,21,00,00097chandigarh revenue414,43,00,0003,14,00,000417,57,00,000 capital68,39,00,0004,00,00068,43,00,00098dadra and nagar haveli revenue355,97,00,000 355,97,00,000capital42,03,00,000 42,03,00,00099daman and diu revenue175,60,00,000 175,60,00,000capital58,41,00,000 58,41,00,000100lakshadweep revenue107,09,00,000 107,09,00,000capital43,52,00,000 43,52,00,000101department of urban development ………… revenue221,12,00,0006,41,00,000227,53,00,000 capital1554,36,00,0003,73,00,0001558,09,00,000102public works revenue228,59,00,00017,00,000228,76,00,000 capital90,31,00,00017,00,00090,48,00,000103stationery and printing revenue44,05,00,000 44,05,00,000capital2,00,000 2,00,000104ministry of water resources revenue322,88,00,000 322,88,00,000capital21,05,00,00067,00,00021,72,00,000105ministry of women and child development revenue3092,63,00,000 3092,63,00,000106ministry of youth affairs and sports revenue189,12,00,000 189,12,00,000capital22,00,000 22,00,000 total277244,64,00,000699721,81,00,000976966,45,00,000 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 116 thereof, to provide for the appropriation from and out of the consolidated fund of india, of the moneys required to meet the expenditure charged on the consolidated fund and the grants made in advance by the lok sabha in respect of the estimated expenditure of the central government, excluding railways, for a part of the financial year 2012-2013pranab mukherjee———— president's recommendation under article 117 of the constitution of india————[copy of letter no 2(1)-b(d)/2012, dated 19 march 2012 from shri pranab mukherjee, minister of finance to the secretary-general, lok sabha]the president, having been informed of the subject matter of the proposed appropriation (vote on account) bill, 2012 to provide for the withdrawal of certain sums from and out of the consolidated fund of india for the services of a part of the financial year 2012-13, recommends the introduction and consideration of the bill in lok sabha under article 117(1) and (3) of the constitution of india read with article 116(2) thereof————abill to provide for the withdrawal of certain sums from and out of the consolidated fund of india for the services of a part of the financial year 2012-13———— | Parliament_bills | daaa5340-a704-5e26-9df6-4a078c4f96ac |
bill no xlviii of 2013 the parliament (prevention of disqualification) amendment bill, 2013 a billfurther to amend the parliament (prevention of disqualification) act, 1959be it enacted by parliament in the sixty-fourth year of the republic of india as follows:—short title and commencement1 (1) this act may be called the parliament (prevention of disqualification)amendment act, 20135(2) it shall be deemed to have come into force on the 19th day of february, 2004amendment of section 310 of 19592 in section 3 of the parliament (prevention of disqualification) act, 1959, in clause (ba), for sub-clause (ii), the following sub-clauses shall be substituted, namely:—"(ii) the national commission for the scheduled castes constituted underclause (1) of article 338 of the constitution;10(iia) the national commission for the scheduled tribes constituted underclause (1) of article 338a of the constitution;" statement of objects and reasonssub-clause (a) of clause (1) of article 102 of the constitution provides that a person shall be disqualified for being chosen as, and for being a member of either house of parliament, if he holds any office of profit under the government of india or the government of any state, other than an office declared by parliament by law not to disqualify its holder in pursuance of this provision, the parliament (prevention of disqualification) act, 1959 was enacted to exempt certain offices, holding of which will otherwise subject the holder of such office to disqualification2 section 3 of the parliament (prevention of disqualification) act, 1959, as amended from time to time, lists certain offices of profit under the government of india or the government of any state, which do not disqualify the holders thereof for being chosen as, or for being, a member of parliament sub-clause (ii) of clause (ba) of section 3 of the said act, exempts the chairperson of the national commission for the scheduled castes and scheduled tribes from incurring disqualification3 the national commission for the scheduled castes and scheduled tribes was bifurcated into two independent commissions ie, (i) the national commission for the scheduled castes; and (ii) the national commission for the scheduled tribes by the constitution (eighty-ninth amendment) act, 2003 by the said constitution amendment act, article 338 of the constitution was amended and a new article, namely, article 338a was inserted in the constitution with the bifurcation of the national commission for the scheduled castes and scheduled tribes, consequential amendments are required in subclause (ii) of clause (ba) of section 3 of the parliament (prevention of disqualification) act, 1959, so as to exclude the chairperson of the national commission for the scheduled castes and the chairperson of the national commission for the scheduled tribes from incurring any disqualification for being chosen as or for being, a member of parliament the constitution (eighty-ninth amendment) act, 2003, came into force from 19th february, 2004 and therefore, it is proposed to give effect to the amendment in the bill with effect from the same date4 the bill seeks to achieve the above objectsnew delhi;kapil sibalthe 31st may, 2013 annexure extract from the parliament (prevention of disqualification) act, 1959 (10 of 1959) certain offices of profit not to disqualify3 it is hereby declared that none of the following offices, in so far as it is an office of profit under the government of india or the government of any state, shall disqualify the older thereof for being chosen as, or for being, a member of parliament, namely:— (ba) the office of chairperson of— (ii) the national commission for the scheduled castes and scheduled tribes constituted under clause (1) of article 338 of the constitution ————— a billfurther to amend the parliament (prevention of disqualification) act, 1959—————(shri kapil sibal, minister of law and justice)gmgipmrnd—1717rs(s4)—06-08-2013 | Parliament_bills | 7694f852-4103-5d23-95aa-607d4a346ff8 |
- ---~ lvk salj-ia cukhigendu " tv the jute manufactukes cess bli l 1 ~83 £)0 bela~ introduced in l",k s -< dlj p :i;,e 1, 1 ine 10,-i2£ nb im1 ip atn am" read "b iml ip atam" new delhi; afi ri1 1 it 1983 c aitra 29, v~5 (saka) bill no 47 of 1883 the jute manufactures cess bill, 1983 a bill-to provide for ~he tevy and collectnon, by way of cess, of a duty of ezcis, on jute manufactures for the purpose of carrying out meab'ure for the development of production of jute monufactures and for matters connected therewith be it enacted by parliament in the thirty-fourth year of the repubuc of india as follows:-1 (1) this act may be called the jute manufactures cess act 1983 (2) it extends to the whole of india 5 (3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint short title, extent and commence-mento 2 in this act, unless the context otherwise requires,-definitions (a) "jute manufacture" means any article specified in the schedule which contains more than fifty per cent of jute (including 10 bimlipat~am jute or me3ta fibre of any sort) by weight of the total fibre content and in the production of which any process is ordinarily carried on with the aid of power e:rplanation-"power" means electrical energy or any other form of energy which is mechanically transmitted and is not gene-15 rated by any human or animal agency; (b) "prescribed" means prescribed by rulu mac,ie ~d~ this act; (c) "producer", in relation to a jute manufacture, means the producer of such jute manufacture 3 (1) there shall be levied and collected by way of cess for the purposes of the jute manufactures development council act, 1983, on every article of jute manufacture specified in column z of the schedule 5 and produced in india, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, speeify: levy and collection of cess on jute manufactures produced in india provided that until such rate is specified by the central government, the duty of excise shall be levied and collected at the rate specified in ·tbe 10 corresponding entry in column 4 of the schedule (2) the duty of excise levied under sub-seeti~n (1) shall be in addition to the duly of exeise leviable on jute manufactures under the central excises and salt act, 1944 or any' other law for the time being 1 ot 1944 in force 15 (3) the duty of excise levied under sub-sedion (1) shall be payable by the producer of a jute manufacture 1 of 1944 (4) the pro"isions of the central excises and salt act, 1944, and the rules made thereunder, includinle those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and 20 collection of the duty of excise on jute manufactures under this act crediting pro~epds of du'ies to the con~olidated fund of india 4 the proceeds of the duty of excise levied under sub-section (1) of section 3 shall first be credited to the consolidated! fund of india rnd the central government may, if parliament, by appropriation made by law in this behalf, stl provides, pay to the jute manufadures development\ 25 council, from time to time, from out of such proceeds (after dedudin~ the cost or ('ojlection which shall not exceed four per cent, of such proceeds) such sudl~ of money rs it may think fit for bein~ utilised for the purposes of the jute manufactures development council act, 1983 power to call fa!' informa_ tion 5 the central government may require a producer of a jute manu- go facture to furnish for the purposes of thi~ act, such statistical and any other information in sui!h form and within such period as may be prercribed 6 (1) the central government may, by notification in the official gazette, make rules for carrying out the provisions of this act 35 power to make rules i • :,'--" (2) in particular and without prej'udice to the generality of the foregoing power, such rules may provide for the form in which and the period within whkh statistical and other information may be furnished under section 5 (8) every rule made under this section shall be laid as soon as may 40 be hfter 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 ses ions, and it, 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 there-5 after have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or anrrulment shall be without prejudice to the validity of anything previously done under that rule the schedule10 [see sections 2(a) and 3(1)] sino articles of jute manufacture ---------the rnaximwn rate at which duty ofexcile may be c"utcted liio actual rate at which duty of excise is to be collected until a different rate i !pecified by the central govern-irent a 3 i carpet backing 6500 per tonne rupees 195 per tonne rs rupees a09 per tonne rs 6965 per tonnc a hcslian 52 (is per ~onne rupees i ~ per tonnc ri 1z5 rupccsl97 pl'r tonnc its 65'u:; per tonne 3 sacking yarn aud twine 6600 per tonne rupees i g8 per lonne ri 5 d w tarpaulin 6 decorati ve fabrics - rupees 457 per lonnc rs l!ja '35 per todnc rupees i w per tonne ju 3665 pcrtollne 7 cotton bagging 8 soh saver rupees 115 per loune rs 38 35 ljer tonne 30 rupecs liu5 per iuwlc l~, cici 35 per tonde 9 japaneac rice bags rupees 18 per toddc rs 6135 pcrtonne 10 any other article of jute manufacture -- statement of objects and reasonsthis bill is complementary to the jute manufactures development council bill, 1983 the jute manufactures development council bill, 1983, seeks to provide for the development of production of jute manuf~ctures by increasing the efficiency and productivity in the jute industry, financing of activities for such development and for matters connected therewith for this purpose, that bill seeks to provide for the establishment of a council to be called the jute manufactures development council in order to ensure that the said council has the necessary resources to perform its functions, this bill seeks to provide for the levy, by way of a cess, of a duty of excise on every article of jute manufacture produced in india and specified in the schedule to the bill at the rates specified therein the intention is to make over, after due appropriation by parliament by law; the proceeds of the cess to the jute manufactures development council to enable it to perform its functions effectively new delhi; vishwanath pratap singh the 28th march, 1983 presidlnt's recommendation under article 117 of the constitution of india[copy of letter no 15jl/82-jute (3), dated the 3rd march, 1983 from shri vishwanath pratap singh, minister of commerce and of the department of su·pply to the secretary, lok sabha] the president having been informed of the subject matter of the proposed jute mam~factures cess bill, 1983, recommends the introduction of the bill in lok sabha under article 117 (1) of the constitution and its consideration by lok sabha under article 117 (3) thereof clause 3 of the bill seeks to provide for the levy, as a cess for the purposes of the jute manufactures development council bill, 1983, of a duty or excise on every article of jute manufactures produced in india and specified in the schedule to the bill at the rates specified therein the bill, if enacted, would necessitate expenditure on collection of the said duty of excise and it has been provided that such expenses should not exceed four per cent of the proceeds of the duty (vide clause 4 of the bill) on the basis of an estimated annual production of jute goods of the order of rio 650 crores annually, the expenses on the collection of the duty of excise are not likely to exceed rs 26 lakhs per annum 2 the bill does not involve any other expenditure, either recurring jr non-recurring clause 6; of the bill empowers the central government to make rul~s for carrying out the provisions of the proposed legislation the matters with respect to which rules may be made relate to the form in which and the period within which statistical and other information may be called for and other mattei's of detail 2 the delegation of legislative power is, therefore, of a normal character a billto provide for the levy and collection, by way of cess, of a duty of excise on jute manufactures for the purpose of carrying out measures for the development of production of jute manufactur~ and for matters connected therewith (shri v:ishwanath pratap singh, minister of commerce and of the department of supply) | Parliament_bills | 64658803-90a9-55a1-a182-b63a9dd9a67d |
bill no civ of 2006 the registration of foreigners (amendment) bill, 2006 a billfurther to amend the registration of foreigners act, 1939be it enacted by parliament in the fifty-seventh year of the republic of india as follows:—short title and commencement1 (1) this act may be called the registration of foreigners (amendment) act, 2006(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint16 of 1939amendment of section 32 in the registration of foreigners act, 1939, (hereinafter referred to as the principalact), in section 3, in sub-section (1), clauses (a), (b) and (c) shall be omittedamendment of section 63 in the principal act, in section 6 after the proviso, the following provisos shall be inserted, namely:—"provided further that the central government may, by notification in the official gazette, impose such restrictions on the movement of certain class of foreigners as may be necessaryprovided also that a copy of such notification shall be placed on the table of each house of parliament as soon as it is published" statement of objects and reasonsaccording to a report, india has been ranked the fourth most travelled destination in a group of hundred countries in the world this high ranking among travellers reflects the attraction of our country to foreigners but unfortunately, the number is not very high as compared to many other countries according to world tourism organization, 33 lakh tourists visited india in 2004 in the same year, china had over 4 crore tourists and thailand had around 1 crore the inflow of tourist reflects proportionately on the revenue earned from tourism by our country it is abysmally low as compared to other countries our coutnry despite its size and diversity is lagging far behind the other asian countries let alone european destinations similar trends are visible in foreign investments according to world bank, our country ranked 134 among 175 countries for doing business our asian counterparts like china, hong kong, singapore have developed as world's favourite investment countries one of the main reasons for india poor performance in tourism and fdi is its rigid and harassing laws for foreigners keen on visiting our country the foreigners visiting our country on their arrival realize that they are in a system which is hostile to outsiders the old legislation on registration of foreigners and rules made under it make it necessary for foreigners to report their passport and visa details to the foreigners registration office (fro)/foreigners regional registration office (frro) within 14 days of their arrival on six months visa if a foreigner is staying with his friends, his particulars have to be reported to the nearest police station such draconian measures are sure to put off tourists besides being out of place in today's liberalized environment for investments in most of the developed countries, there is no such law and the foreigners are allowed to move freely in those countries when a foreigner arrives in our country, his details are entered at the immigration counter of the airport and the same is repeated when he leaves the country which should be sufficient there is no need for a separate registrationno doubt, foreigners of certain class in our neighbourhood require to be dealt with utmost caution in view of the militancy and disturbance on our borders but for this there should not be general provisions for all foreigners for this class there can be a separate provision under the act and they can be taken care by the police and intelligence agencies of the government the bonafide foreigners should not be put to unnecessary inconvenience therefore, it is proposed to amend the relevant provisions of the foreigners registration act, 1939hence this billkalraj mishra annexure extracts from the registration of foreigners act, 1939 power to make rules3 (i) the central government may after previous publication, by notification in the official gazette, make rules with respect to foreigners for any or all of the following purposes, that is to say—(a)for requiring any foreigner entering, or being present in, [india] to report hispresence to a prescribed authority within such time and in such manner and with such particulars as may be prescribed;(b)for requiring any foreigner moving from one place to another place in [india] to report, on arrival at such other place, his presence to a prescribed authority within such time and in such manner and with such particulars as may be prescribed;(c)for requiring any foreigner who is about to leave [india] to report the date of his intended departure and such other particulars as may be prescribed to such authority and within such period before departure as may be prescribed;(d)for requiring any foreigner entering, being present in, or departing from, [india]to produce, on demand by a prescribed authority, such proof of his identity as may be prescribed;(e)for requiring any person having the management of any hotel, boarding-house, sarai or any other premises of like nature to report the name of any foreigner residing therein for whatever duration, to a prescribed authority within such time and in such manner and with such particulars as may be prescribed;(f)for requiring any person having the management or control of any vessel or aircraft to furnish to a prescribed authority such information as may be prescribed regarding any foreigner entering, or intending to depart from [india], in such vessel or aircraft, and to furnish to such authority such assistance as may be necessary or prescribed for giving effect to this act;(g)for providing for such other incidental or supplementary matters as may appear to the central government necessary or expedient for giving effect to this act rajya sabha———— a bill further to amend the registration of foreigners act, 1939————(shri kalraj mishra, mp)mgipmrnd—1207rs(s-5)—16032007 | Parliament_bills | 57ebd604-56e6-5f5d-8436-ed74d8d05c6b |
memorandum regarding delegated legislationclause 8 of the bill empowers the central and the state governments to frame rules for carrying out the purposes of the bill since the tules will relate to matters of detail only, eg, particulars/documents relating to marriage to be furnished at the time of registration of marriage, the delegation of legislative powers is of a normal character tn i i a | Parliament_bills | 0a621cc6-7dc5-52c8-9a47-839f9f6d17b7 |
, the -blectriciit (supply) amendment bill, 1965 a biufurther to ,amend the eleciricitv (supp1v) act, 1mb bi: it enacted by parliallient in the sixteenth year of the republic of india as followa:-1 (1) this act may be called the electricity (supply) ameod- sbm1 ment act, 1965 title add com-s (2) sections 20, 21 and 22 shall be deemed to have come into force _niceon the 1at day of april, 1985 and save as otherwile provided bl thja medt act the remaining provisions shall come into force at once mot 1mb z in section 5 of the electricity (supply) act, una (hereinafter ameadreferred to as the' principal act), in aul:hecuon (6) t the words "or ment of jo within the twelvemontht '-pt preceding wa," ahall be omitted mctiog is 3 in section 7 of the principal act, for clause (b), the following amendmet of clause shan be substituted, namely:--ctioil'1:-' " (b) references in this act to-(i) the state, (ii) the state electricity consultative council, and 5 (iii) the state legislature ahall, 11dless the context otherwise requires, be construed as references respectivelv +0-- (a) both states, (b) where more than one state electricity consultative 10 councll has been constituted under section 16,· -to all such councila, and ~c) the legislatures of both states;" 4 in section 16 of the principal act,- amend-jdedtof mdion 18 , ' (i) in sub-aection (2), for the word "seven", the word 15 "!iht" shall be iubsututed; (ii) for sub-section (~), th~ fonowing sub-section shall be substituted, namely:-" (6) the board aball place before the state electricity consultative tcouncll the' 1idilua1 ftnancial statement and 20 supplementary statement, if any, and shall take into conalderation any comments made on such statement in the said coujieil before submittidi the i8jde to the stat govemmen 1 under ~ion 61" 5 in section 19 of the principal act, in sub-section (4~, after the as word ifdetermfned", the words uby arbitration" shall ~ inserted amendmentof iiiction 19 ainenf-6 for section 29 of the prillclpal act, the followin~ section shall ment of "'be; tu ~dtuted" da!'lleiy:-~~ , pubuca-"29' (1) a scheme prepared for any area uncfer section 28 tlonand may, subject to the provisions of this section, be aancuoned by 30 iuic-the b0ard' either generady or in respeet of arrr, part of the area tlonld8' of icbe;' , aad: where a scheme hag been sanctioned, tn, reapeet of part of mel ' ~ area, it may' subsequently b~ "sanctioned' in respect of other parts of that arel·' (2) every scheme sanctioned under this section ahall be published in the ofbclal gazette and in such local newspapers 81 the board may codtdder necessary: - s provided that it shall not be necessary to 80 publish any scheme which is estimated to result in a capital expenditure not exceeding twenty-8ve lakhs of rupees (3) before sanctioning any scheme which is estimated to result ina capital expenditure exceeding on~ crore of rupees, the following procedure shan be adopted, namely:-10 15 , (i) the board shau send a copy of the scheme to the state government and to the authority and cause such scheme to be pu1)liahed in the oftlcial gazette and in such local newspapers as the board may consider necebl81"1; and the board shall give public notice of the date, not being 1_ than two months after the date of the notice, by which licensees and other persons interested may make representations thereon and when publiabing such a scheme the board shall show estimates of the capital expenditure involved and of the initial and ultimate revenues anticipated from the sale of energy, meter rentals and other services 20 25 (ii) the board, after-ronsidering any such "representations and after making such inquiries, if any, as it thinb flt, may sanction the scheme either without modiflcation or iubject to such modifications as it thing fit, and either generally or ~ resgect of any part of the area spec:ifted- in the published scheme: 30 provided that no such scheme shall be sanctioned by the board without prior consultation with the authority and until any recommendations which the authority may, in accordance with the provisions of this act, make upon such consultation have received due consideration by the board: 3s provided further that where the recommendations of the authority in regard to any scheme are not accepted by the board, the board shall not sanction the scheme without the previous consent of the state government (4) in respect of any scheme to which the provisions of sub-aection (3) apply, the board shall within( one month after being requested by the authority so to do, supply the authority with all such information incidental or supplementary to the ich~e ~ may be specifted in the request" ·7 in section 30 of the principal act, for the word, brackets and figure "8ub-s~on (2)", the words, b~ts add ftpres "clause (ii) o~ 8ub-hction (3)" shall be 8ubstltuted 8 in section 31 of the principal act,-amend-ididtol eedlon81 (i) for the word, brackets and ftgure "sub-section (2) ", the s words brackets and figures "clause (ii) of sub-section (3)" shall be substituted; (ii) in the proviso for the word, brackets and figure "subsection (3) ", the word, brackets and figure '~sub-aect1od (4)" shall be substituted 10 amend-i in- section 32 of the princi~ act, after the words "sanctioned ment of and", the worda "where, 80 required" shall be inserted mctlon32 amend-10 in ~tion 40 of the principal act, after the words "agreement ment of be detennined", the words "by arbitration" ahall be inserted leetion 40 11 for bection 49 of the principal act, the following section shall is be, apd shall be deemed always to have been, substituted namely:-subltitutionof new'hc-tiontor 1ecti0"l 49 "49 (1) subject to the provisions of thja act and of regulations, if any, made in this behah, the board may supply electricity to any person not being a uced8ee upon such terms and conditions as the board thinks ftt and may for the purpose8 of 20 such supply frame uniform tariffs (2) in ftxing the uniform tarifts, the board shall have regard to au or ~y of the following factors, namely:-provision for the liile ofelectricity by the board to perltodsothel' thad· &ed- (4) the nature of the supply and the purposes for which it is required; (b) the co-ordinatect development of the supply and c:uatribution of electricity within the state in the most efilcient and economical manner, with particular ~erence to such development in areas not for the time being served or adequately served by the ucensee; (c) the aimpllilcation and ~tiod of methods ~d rates of charges for such suppu; (d) t4e· ·extedaion add cheapedijlf of iuppu_ of electricity to sparhly developed areas (3) nothing in the foregoing provisiodl of this section shall derf?p~mjhe _pqwer-olthejloard-ifjl_considen it necel-sary or ~en"t to ftx difterent tarifta ff?r the aupply of e1ectrici~to any penon not being a license, having ~gard to the geographical post tion of any area, the nature of the supply and purpose for which supply is required and any other relevant factors (4) in fixing the tariff and terms and conditions for the iupply of electricity, the board shall not show undue preference to any person" 10 12 after ,section 60 of the principal act, the fonowing section 1diershall be inserted, namely: -tiod at dewift- ticllla 9 of 1908 20 "60a where the right to recover any amount due to the period of state government for or in connection with the consumption of umitatiol electricity is vested in the board and the period of limitation to == enforce such right has expired before the coilititution of the e board, or within three years of its constitution, then, notwithstanding anything contained in the indian limitation act, 1908 or any other law for the time being in force relating to limitation of action, the board may institute a suit for the recovery of buch amount,-(i) where it has been constituted before the commencement of the electricity (supply) amendment act, 1985, within three years of such commencement; add 25 (ii) where it has been constituted after such commencement, within three years of its consutution" u in section 62 of the principal act, in subraection (1), for the ameddwords "twenty-five thousand" and "one lakh", the words "seventy- medt at ftve thousand" and "three lakhs" shall respectively be subatftuted etiaa a 14 in section 67 of the principal act,-amead-(i) in clause (viii), for ihe word "eight", the word "fifteen" = tn shan be substituted; (ii) for clause (z), the fonowing clause shall be aubatituted, namely:-35 "(z) the balance to be appropriated to a fund to be called the development fund to be utilf8ed for-:-(4) p1l1'poi88 bene:flclal, in the opinion of the board, - to· electrical developmeat in the state; :1, - (b) repayment of loans advanced to the board under seotjt>n ~ and required to be repaid: provi4~ tbat·where-llo-auch-lo&n-ia_outatanding,_ oqejl,,,lf of' the balance aforesaid shall be credited to the consolidated flmd of the state" s 15 for section 68 of the principal act, the following section 'shall be substituted, namely:-subltltution of new lectiori for section 88 depre_ ciation reserve "68 the board snail create a depreciat;~~ reserve- and, as far as compliance with the provisions ot secti~n 67 makes it practicable, shall, at the end of every year, credit to·such reserve 10 from its revenue an amount calculated in accordance with the straight line method of depreciation, that is· to say, such an amount as is arrived at by dividing ninety per cent of the original colt of the assets by the prescribed period in respect of such assets: 1 s rrovided that the contribution in respect of any asset to the qeprecilltion reserve under this section shall cease at the end of the prescribed period as d~6ned in sixth schedule or when the ~sset ceases to be used by the board, whichever is earlier: froviq~ further that if in any year it is not practicable 20 fully to comply with the provillio~ of this section, the ~ount by whicn ute s\ud8 a~ually crqcuted falla short of the amount required under this section in respect of that year, shall be carried forward and together wth simple interest thereon at the reserve bank rate ruling at the beginning of that year, shal12s pe credtted t() tbe ~d re~ , oon as it is found possible in accom~ce ~t~ "ecuq~ 67, ~ tq do: provided further that the accumulations in the depreciation reserve may be invested in the business of the board, or utillsed for repayment of princi~l ~ot su __ anteed litlder section 86 or 30 for repayment of sums paid by the state government under guarantees under that section" ~ us, in 8ectio~' 75 of tl\~ principal act-(i) sub-section (1) shall be omitted; amendmentol beetlod 75 (ii) bub-section (1a) shall be re-numbered as sub-eec- 3s tion (1) thefeot and in ub-_tton (1) sa so re-numbered,-(cd 'tb~ words, brackets and figure "without prejudice to the provillqqi of ~ecttotl (1) ,' shall ,be ojllitted, (b) after the words "to the' state government", the words "before amch date_and'~all be inserted 17 in section 76 of the ptideipal act, sub-section (1) shall be amendomitted ment of section 78 s 18 in section 82 of the principal act, for the 'words "any person", amen!tthe words "arry member, offtcer ar ~t of the board" shall be ::m ~bstituted 82 11 in the fourth ~h~ule to the priricipal act, in paragraph ii, amend-il'l the' second proviso, after the word "detennined", the words, "by ;wn~ 10 arbitration" shall be inserted s:edu1e • in the fifth schedule to the principal act, lor paragraph iii, amendthe followil'lg paragraph ~all ~ 8ttbitituted, namely: _ ;~ of sche-11111 for the purposes of c~use (e) of paragraph 1,-dule is 20 (i)' "depreciated, coat of the lines" means original cost thereof as determined m accordauee with the provisions of sub-paragrapb (6) ~f paragraph xvii of-the sixth schedule lea the amount written oft or set aside on account of depreciation on fixed assets and the amount written off in respect of intangible anets thereof in the books of the undertaldng before or after the commencement of this act; \ (ii) the rate of interest shall be,-(4) where the- licmsee ownfilg the lines is a local authority, the 8"o'enge tate imyame on the money raised by that authority for the· purpose of eonstruc:ting the lines;, 2s (b) in any other case, the reserve bank rate ruling at the' beginning of the year referred to ili paragraph i plua two per centum" %1 in the sixth schedule to the principal act,--(i) in paragrapb 1,-30 amendmentof _ sixth (4) for the ~ord "rates" wherever it occurs, the word =:-"charges" shall be substituted; (b) in· the second proviso, for the \\tord "fifteen", the word "twenty" shall be substituted;' (c) the following proviso shall be added at the end, dame}y:-- "providect also that_nothina in this sebedulp shall be deemed to prevent a ucenaeefrom levying, with the previoui approval of the state goveriunent, minimum s cbarees10r supply of electricity for any purpoae"; (it) after jnil"agraph i, the following paragraph shall be :i~ namej1:-"la the notice referred to in the third proviso to paragraph i ahall be accompanied by luch financial and technical 10 data in support of the proposed enhancement of charges as the state government may, by gen~lai~or special orde;r, -4," ~""j , •• (iii) in paragraph ii, to sub-paragraph (3), the following proviso ahall be added, namely:-is "provided that where the underta1dng is purchased by the board or the state government, the amount of the relenre may be deducted from the price payable to the hcensee"; (it) in paragraph iv, for sub-~agraph (2), the following 30 sub-paragraph shall be substituted, namely:-"(2) the sums appropriated to the contingencies be-j _ serve ahall be invested in securities authorised under the indian trusts act, 1882 and such investment shall be made 2 ~ 1881 within a period of six montha of the c1018 of, the year of 2s account in which such appropriation is made"; (u) in paragraph v, for sub-paragraph (2), the following lub-paragraph shall be aubatituted, namely:-" (2) on the purchase of the uddertak1ng, the contingencies bes,"e, after deduction of the amounts drawn under 30 sub-paragraph (1), shall be handed over ~ the purcbuer and maintained 88 such contingencies reserve: provided that where the undertaking is purchased by the board or the state government, the amount of the reserve computed as above, after allowing for the campen- 3s &ation, if ~y, due to the employees of the outgoing licensee under any law for the t1mebeing in force, may be deducted from the price payable to the licensee"; (vi) in paragraph va, to the lub-paragraph (4), the following pro~ ahalj be added, namely:"";' 40 "provided that· where the· undertaking fa ~hued ' (vii)' in paragraph w, in' bub-paragraph (z) ,- by the board or the state government, the amount of th ----reserve may be deducted from the price paya~le to til , uc8dh8"; , (4) after the worda c'1lxecl uset" the words "1dclucunc expenaea incurred on the di8mantung thereof" 1hi11' be ibierted; \ i' , (b) in the proviso, after the worda "colt of the uaettt, the worda ccand the dilmantun, ezpedhl" ahall be ibierted; 10 (mii) in paragraph xv, in bub-paragraph (1), after the worda ccwhich exceeds", the worda ccin any year of account," aha1l be inserted; (~) in paragraph xvii-(1) in lub-paragraph (l),~ (4) in c1auae (b), the worda cclncludina exped-on account of new capital issue" shall be ldierted at the ~; _'eo • (b) in clause (e)-/ (i) in sub-dause (ii),-20 (4) for the words "cash and bank balances", the words and brackets "cash and bank balances (whether credit or debit)" shall be aubatttuted; (b) for the words, brackets and ftgurea "c1a~s (i), (iu) and (z)", the words, brackets, figures and letter c'sub-cl8utei (i), (it1), (iv-c) and (:r)" shiill be substituted; ' (ii) after sub-clause (ii) (which provides for deduction of certain amounts), th~ fqllowtng aub-clause hall be inserted, namely: -' " (ii-4) the amount of any loam borrowed from organisations or ~tutiods approved by the state government:"; (iili) for sub-clauae (iii) (which provides for deduction of certain amounts), the fouowid, sub-clause man be substituted, namely: -, ~ : ' , (iii) the amounts depbettetf 'with: the·1icen· • ~ by' colllumers~ by wa7 of~~;"; (tv) in lub-ola\lse (tv) (which provid for •• cluctiod of certain amounts), the wordl "at til ~~~ of ~e f~ o~ accow1$~' ahall be inserted ------- at ~ ~a;---\', ~~f') :tor sub-clause (f') , (which provides for deduction of certabl ~unql, tl;le f;ouowing 8ubclause an be lsubwcuted; 'bamely~ -, "(~) the amount standijig to ~~ credit of the development :rserve at die (close ·'ol the year ~ ""(" of account;"; '" , '(2) in lub-paragraph (2) in clause (b),- \ r "1 (4) i after' sub:~,l';;se" ('f'), ih~ 'followtnl sub-clause 10 iihall ~ merteci, nadiely:-' ' -"('1'-4) iritetest on'1oana 'borrowtlci 4"ow- organ!-sat10lu or institutions approved by the state government;"; (b) for mb-clause (zii), the following sub-clauses is shall be substituted', namely: -' "(zit) 'contributions to provident fund std pelulionand gratuity computed in ~~ce with 'schemes approved by the stategovernmentj , (zii-a) expenses on apprentice and other train- 20 ing schemes;"~ ,,' -, ' (3) in sub-paragraph (9) ,-- i (4) after clause (c), the following clause shall be inserted, iuimely: ~ i q (c-l) 'an' amoun~ 8clual to one-half of ode pet 25 centum' on the alndwita boitowed from organisations or llistftutfons ap~~~~~! 'by' -tiu,t~state government;"; (b) i~er ~ue" (d) 'the following claube aball be iniierted' jwriely:-' ~ !-, ' "(e) such ot;h~ ~oudt as may be allowed by 30 the central goy~~ent, having regard to the prevail:fngtax '~ructure : iii' 'the country"; - - ' ": " i , , - (4) for 8ub-paragraph (ld), the, following iub-paragraph shall be substituted" namely:- ' ;','-\ ' -, -," , ii (18) ·c'sta~~ard rate" iq, respect of any year of 3s aeccnint: means- " , -(4) in nlation to that part of the capital base for that y~' ~f a~t 'which ,fa equivalent to the capital bise is on the slst day of march, 1965, seven per~m'~ am1~;' , 40 ) ; a""in' relatfod· to the rem·kdnt put 'cd ~th cap{~l for that year, the rilerve·jsaiik rate ~ at the beglddidg of that y~,_plul'~~ __ entum:, i,' provided that the central government may," by - n~tiflca~~n in,~e oftl~~~tt~, ~ wtth t6et from meh date as ~y be ,~ed tberebl, f~ m dee-10 raue the standard rate spec$ed in clallr (b)" it,after ~t8~f\o~w~ ~ • authoe1ty that go~l1udent coiufden' n' ~ei:~ so to do to ensure that any rise or tan in -~- --, ~e ,~e bant~ does not affect the realon~ble irem:m i~ tply ~pent,,ear, of account in relation to ~t ,~n, of ~he oep1te1~8ie wblch fa equivalent to the ca~ta1~u ~on the lut date of the prerioul is year of account 22 in the eighth schedule to the principal act, in paragraph u,- amendmedtot (1) for the words, brackets, letter and figure "for the pur- rllhtb poses of clause (e) of paragraph i of the rate of interest shad schebe-", the following shan be iubstltuted' namely:-dule 'tor the purposes of clause (e) of paragraph i-25 , (i) "depreciated cost of the station" means original cost thereol4s determined in accordance with' the provisions of sub-paragraph (6) of pcagraph xvii of the sixth schedule less the amount written of! or set aside on account of depreciation on fixed assets and the amount written off hi respect of intangible assets thereof in the books of the undertaking before or after the commencement of this aet; ~ (ti) the rate of interest 'shall be,-" 30 23 in the ninth schedule to the principal act, in paragraph m amendfmenta for the letter and words "l - the average load factor of the station;", ninth the letter and words "l = the percentage average load factor of the sche-,~t~atton;" sh~l be substituted dule i mol 1848 k (1) notwithstanding any judgement, decree or order of any v~da-35 court, all rates fixed under sec:ti on 49 of the electricity (supply) tion aliti • tnlpn)1 01 act, 1948, for the sale of eleetrlcity to any person other than a llced- and cblsee before the commencement of this act shall be deemed to have lection been val'ldly fbced as if the provisions of the said section, as amend- of charled by this act, had been in force at all material times when such es for 40 rat~ ~ere fixed and accordingly,-::; ':r (4) no iuit or other proceeding shall be' maintained or , eleotricontinued in any lcourt, irjr the refudd of ~1 amount collected clt7 ud-'from &i1y penon on the basta of lueb ratel; cler8ec-' _tiod 41 _____ (b) do court aball enforce a decree ar order c:itrect1nt the 01 tu refund of any amount collected from such person on the balls ldec:trlcitt at 8uch rates; ~ , (supply) act, (0) any amount due from any peraod on the buia of such 1 rates before the commencement of this act but not recovered befan sucb commencement mtly ~ recoverec:l in the manner m of provided under' the electricity (~ly) ~et, lm8 lhl (z) for the i-emoval of doubts it is hereby declared that nothing 10 contained in iub-sectioil~('" ahall be construed as preventing any person from claiming refund of iuiyamount paid by him in exeell of the amount due from him under the'liidd;aet,·· amended by thl& act, and the rules or regulations made ther«!under· i statement of objects and luwjonsthe object of this bill is to remove certam lulomalles and dfftlcu1tles which have come to notice in the working of the electricity (supply) act, 1948 certain changes are being made in order 110, facwtate raising of capital required for development 'pew amendments are also proposed to tighten the control over the ftnanc1al' operations of private licensees 2 the changes that are proposed to be made in the sixth schedule to the act in regard to the meaaure8 for regulating the ftnancial operations ot ucensees are as tollows:-, (i) in the ~eme of the said schedule at pl'e:hnt there 11 - distinction between the loans obtained by the licensees trom electricity boards and from other sources it is proposed to dis-' pense· with thia, di8tiaction by applying the same condittods 'as are applicable to the borrowings from the board, to loans borrowed from organisations approved by the state governments (ii) it ts being clarified that the intangible auets wid include ,expenses on account of new tapital issue - '\ (iii) ~t is· provided in the act that a licensee shall not be deemed to have failed to adjust his rates if the clear profit in any year of account has no~ exceeded the amount of reasonable returnjw 16 per cent of the amount of relonable return this cubhion of 15 per cent has been found to be inadequate and is therefore proposed to be raised to 20 per cent without giving the licensee any additional beneftt (iv) it is proposed to provide that the ucensees while ftxing the charges for supply of electricity will be competent to levy minimum charges this is considered necessary, partieul~ly in the case of industrial con:sumera, to ensure that the consumer pays at least such monthly ,charges as would cover the cost on account of arrangements made by the licensee to give the' supply (0) it is now provided that on the purchase of an undertaking of 'the ucensee by the board or state government, coni~'" pensation due to the employees of the licensee under any act, may be paid out of the contingencies reserve <vi) at presant, clear profit of a ucedleft bas been jlnbd with the reserve bank rate ruling at the beglnnlng of the year of accounttbzougb the mac:hantam of itandani--rate and reaaon- ---able return any increase in the bank rate hu' a direct effeat on the reasonable return which the uceaeea can earn if the _ bank rata 1ncreuea, it is justifiable to allow the ucensees to earn reasonable return based on increased bank rate on new investmenta~ but it is not desirable to allow them to earn unduly large return due to the rile in the bank rate on piut investments at the coat of the consumers it il therefore pro-poaed to amend the act to ensure that return on any block of ,capl~ w~tjedin any year of account is limited to the rate of 2 per cent above' the bank rate prevailing at the beglnning of that' year ,of account ' (tril) with a view to tightening control over the ftnanetal operations of' the private lkenaees,it is being provided that where an undertaking is purchased by the board or the state gavemment, the amount ltantung to the credtt of the tariffl and -d1v!detj~ 'cot\trol, !be" conttftge!lcles, lnd the development reserves 'shatt be deducted from the price payable to the hcensee it is also belrlg provided that the annual contributions to the - ·contingencis reserve shall be invested in securities within a period ofjdx mont, of the c1oe of the relevant year ~ are at present permitted to set apart from revenue, contributions to the' pmvtdent ftmd,staff pension, gratuity and apprentice and other 'training' schemes it is proposed to provide that contri-, buttons to the provident fund, staff pension and gratuity wui --be made in accordance with any scheme approved by tile state , government (viii) it is proposed to empower the central government to allow, in computing the reasonable'return, such amount as may be considered necessary having regard to the prevalling taxation pouey jt is prop6sed!to' brlnginto force the new provisions relating to the flnancialoperations of the ucensees retrospettlvely with effect rfrom the lst- a:p~ 1985 3 under the existing provisions of the act, members of paruamentor of'the state legialatures add members of local authorities have to walt for a period of 12months aftet they cease to be such members before becoming,eugtble for appointmentumemben of the state electricity boards some of the state governments have, 1u view of tbia proviilod, been complainlng about the difftculty in ftndtn, suitable perlqnnel tor manning the boards od full-time buis with ii view, therefore, to enlarging the field of choice of membenhip for th, boards, itia proposed -to--amendthe -act to--permit appoint;-alent of members of parliament, etc, 88 members of the board immediately after they cease to be such members 4 the bul also makes the following amenc:lmants in cemtailt provisioda of the act which relate to the activities of the electriclty boarda;-(') in accordance with the procedure laid down in the act in respect of sanctioning of its schemes by the state electricity board, all schemes are required to be published in the oft\cial gazette add local newspapers twice; flrst as draft scbmes add again as sanctioned schemes this procedure bas been, foudd to be wuteful and unnecessary in the case of small schemes - provision has tbel'efore been made in the bill to provide that schemes coating up to rs 25 lakha need not be published at all it is also propoaed to amend the relevant provisions of· the act to provide that the schemes coating between ri 25 laklm and bal-ciwe,aach,ma, be,publilhed·only once after they are sancr tloned; the schemes coating more than rs 1 cjore will continue to be published twice as at present (ii) the electricity boards, as soon as they were establiabed - in the various states, took over the b'wliness of generation,-supply and distribution of electricity from the state electricity departments, along with their assets and liabilities the period of -limitation, under the indian limitation act, 1908, applicable in the- case of the boards is only three years,· whereas it was 60 years· in the case of the state government electricity departments because of the longer period of limitation applicable in thdr case, the government electricity departments:did'not flnd it necessary to initiate legal proceediqp ·for recovery of certain dues from the consumers even though they had not been paid for periods longer than three years such cases stood time-barred ~ 8qoq,~ the business was taken over by the· boards, and· re-iulted in substantial financial los& ,to the boards in view of this diftlculty, it is proposed to extend the period of limitation applicable toth~ sta~,e1ectj:u:ity boardaunder the indian limitation act, 1908, ie), that the time-barsred dues as explained above, can ba recqyered by ,them (iii): it ,is proposed- to provide 1hat the revenue of the board after meeting the operating, maintenance and management expenses i and o~ ,liabilities regarding interest, depreciation, etc, qlalddowujn clauses (i) to (~) of section 87, sball beaoedltecl tft afund -to m utntsed,for ~ bebemkal·tb eleetrtea1deve-- iopment in the state and for repayment of load a4wncecl to the i - ~ by tbe state ~v~men~· ~t ~-~ j~eel!p,1"9~~ ~t where 'the lpana ~re riot 'required to be repaid, contrlbu~ods ~ the aforesaid fund will de cut down to one-half, and the remaid-, idt ,~h~ ,shall, ,as at preient~ be 'c~clited to the po~ildf~ ',; ~ of·the stltt! " --l',',i " j , ~ " '-' t ': ~ ' -,j - - , ' i i ~ , -;::'(cv)'the:zdaximum" accumulation p8rmitted id tl:wtp~ " reserve of ~ boards, is 8 ~r centum of, the cost 0ln~e ,fixed ~ -e1& 'wi~ - view to provi~1 larger internal ce, ' the· ~o1'aia1d cehld' fs·pro~sed tobe raised to 15 ~er cen~,·· (v) contributions, to the,depreclatlon re8erve of 'the board are; at present, required to be made on the bass of ~be compound interelt method which involves corr,plleated calculations and , ~~t1ng~ ~t ii~ro~ed to ,re~lace'~ pf~ed~olcomput1ng depreciation by qle sbnpler straight line· method, " -, , , "(~) it has recently been held by the, bombay iilgh' c::ourt /' that ~t~on ~ ,of ~e act ~~ not permit th~ fr~g of a uni-, _ "!2!!!t~,,~lta yi!v{;,jp~jni$ouijqers 111 ap&rse ateu by substantially over-charging tl)e consumers in compact areas' in the interest of power development in the country, the general policy is towards adoption of uniform rates throughout the state far 'each class of service or purpo~ ~utat ,~e ~e, ~ there may be need for divergent rates in some· areas, ~use of' certain special circumstances the act is therefore proposed to be amended to meet these requirements these amendments are proposed to be given retrospective effect in order to remove the legal lacunae, if ~yi in the action taken by various boards to adopt uniform tarift in the past " c; the, bill al80 provides for some 'consequential and minor amendments and clariftcations haw dj:lbi tha 22mi november, 1965 k l bao " present's recommendation under article 11'7 of the , - constitution of india[copy of do no f 9/65-pu dated the 23rd november, 1865 from dr k l rao, ~~ of il]iga~io~,' power to the secretary, lok sablial\ i ,the president havin"been informed of the tubjeet ,ma~ of ~e ·eleatricity (supply) ~~dment bill, 1965, recommends introduet1on of ~ bill in the lot sabh under claule (1) of article 11'7 of the cod ltituucm ' ______ _______ _~_' ___ ';" ___ 0-' cia""" ,21 of , ~ ~ill which -mends sub-paragraph (9) of para-i1'tph xvii· of the sixth ~~ed~"e ~ the electricity (suppry) ad, '1mb empowers the central government to allow, in computing the nmonabt· return, suth amount 'u may be codiidered neceuary havidc reprd to the prey"l~:tuat;ion policy further, the afore-aid daum which amends sub-parasraph (10) of the aid parall'aph lives power to the central government to increase or decrease after codajltation withthe·cedt_ zlectricity authority the standard rate havial reprd to certain factors l --1 , r" t ,' ',r, ~ l' - up i ' , , - - '''1 , i" i ",,'~~,~:'~ ~t, ~ble to(~~e ~tthis stage 'in what manner the ~ powers will'be exercised the exercise of those powers wul depend upon certain fluctuating circwdljtadcei 'i • i"t ~ (~ 9" ih8) 5 (1) ' " (6) a person shall be disqualified from being appointed or being am~id~~r of ~ b08il"d~ he is, qr'fli~, ,the ~ve ~ol\~ lut contitu tionand composition of slate electricity boards ":,meet alintet-state qreemente ·precedingv(a~, a,m~mber of p~l18dlent orof:ady ~tate ~mre or any local a~thority ~ - - - - - , :7~' where an agr8ement sa bilter8ci idto under section 8 the participating state governments shall, by notification in the"ometa! gazettes, declare a date on which the agreement shall come into force, and on and after that date-- - • · , - - (b) references in this act to the state' shall, unless the subject or context otherwise requires, be construed as references to both states, and in particular, the references in aect10n 61 to the state legislature shall be construed as references to i - the legislatures of both states;' - - - - - state electricity council 18 (1) - - - - - (2) the state electricity consultative councll shan consist of the members of the board and such other persons being dot lees than seven and not more than fifteen as the state government or the state governments concerned may appoint after codlmltatiod with such representatives or bodies representative of the following in-- terests as the state government or the state governments concemed thinks or think fit, that is to say, local self-goverdme!jt, electricity supply industry, commerce, industry, transport, agriculture, labour employed in the electricity supply industry and consumers of electricity, 'but so that there shall be at least ode member representfng each such interest in the c~udcn_ (6) the board shall place before the state electricity consulta-;: ~l<¢ou~' the', 8di1ual· ftnanclal statement and supplementary ~~' if,iany, befon iubmitting luch statement to'the state '···govem~ _dwt'tjt!ctiod' 611 topther-witlfeopieif of the report and ~, j " cliapt!r 'iv ,~, - - - ' powj'r8 aim dtmu of state ell:ctricrry boards - - - - - ' }; ,','-; - - - , , ' , powen :: ';'~~~lhe board (4) if any question arises under sub-section (1) as to the rea- to sup-~~of t,be terms or conditions or time therein mentioned, it plyelec-, ~ _~ hl'" asrprcmdedin section 'me , : triclt'j;' i i, "r-i , ~,~, ' ,j : , ' ' - - - , ~ - j chapter v ( i ~ ",', ;' t " i tim bcwmfs woriis and 'l'udinq paocmm " up', • ' •• - - - ~""~~~(1f 'unt 'otherwise -directed' by 'the state govemmelit or publicatll~, a\lfllarity, the board shall send a copy of ,ever, :scheme' pre- tl01,) and p8ied wider section 28 'to the state government and to 'the authority luctionand shall cause every such schej;ne to be published in ' the ofbcial in: bt gazette 'amlin ~sru::n' local newspapers as umay consider necessary, -ie emes md~- sba1lj glv~pubu~ notfce of the date~ not ~ing' le'b8 ,thai1 two dioj:it!li afb!tjtbe 'cjtite of' the notice, by',which ucebs~; and' other pe180da interested plby make representations thereon and when publishing such', a scheme the: ,~: shall, show ,estimates 'of· the ~~rt~: e~~~~~hi~, ~voly'~ and of the initial ~d ult~ate revenues anmrpated from the sale of energy, meter rentals and :other se~ces - ,(2) the board" after considering any su~ representat~ons 8nd d{~rmalddl ,sllch inquirles, if, any" as it thinks, fit, may sanction the scheme ',eitner witholit ··modification or 'subj~t to such modifica-11-u~ :ltiitbtdkl'itt, abd! either generally or in'respect of afty'part oftjtht'ae&, ~ in 1 th~)pubusbe(f! scheme; iidd ihall'l>ubush' the dulne 'u:ancftton8djby: it:;; 1indjwhere' the scheme' hnlbeed sanctiob'-etl 'in; r~of! patt 'of the said' area', it may subsequently be'sanctioned in il'espect of other parts at tbatj an!1': _ j~~vi~~ ~t ~ sanction shall be accorded by the board to any ~ 'q1' p~ o~ a scheme estimated to result in a capital expen; d1t~~ , exceecurii o~ crore of rupees without prior cod81utation with, ~ •• _ - '" j~ - " " - - the authority and untn any recommendations whleh the authority may, in accordance with the provillodi of this act, make upoa iuch conaultation bave received due consideration bytbe board: provided further that where the recommendations of the authority iii regll'd to ~y scheme are dot aecepted by the '-board, the board shall not sanction the scheme without the previous codhllt of the, state government ' (3) in respect of any icheme t,o whlcil tile ftrst 'proviso to iubsection (2) applies, the board shall, within one month after beln requested by the authority 10 to do, supply the authority with all auch infol'ldfltl':!" ~')cidental or supplementary to the icheme, u may be ,apeci1led iii the request 30 the authority shall, before makin, any recommendattodi in respect of a lcheme upon which it 'has been consulted' under 'the flrst proviso to sub-section (2) of section 29, have particular i'8prd to whether or not in ita opinion-'tjt) - '~ (4) any river-works proposed by the board wid prej1jc:i1ce , the'proapect - ,tor' the'" tieirt· ult!m~ development: of the river 01" ita tributaries for power-generation, conai8tent with the requirements of ~ptkm, navigation and ftood-control, and for ,this purp:>se the authority shan satisfy itself that an adequate itudy has been mad~ of the optiinum location of dama and otur mer , works; ~ i " (b) the proposed scheme 'will prejudice the ,proper combination of hydro:-efectric and thermo-electric power nec:eiiu'y to secure the greatest possible economic outpllt of electric pow,r; (c) the proposed 'main transmi1lafcm lines will be reasonably suitable for regional' requirements; ,'(d) the scheme provides" reasonable' auowan& for expenditure on capital and reven'1le account; " , (e) the estimates of prospective suppues of eleetrictti and' nvenue ther¢rom contained in the scheme are reasonable r , ' ' 1_ 31 where the authority has beeo consulted under the flnt provlio recomto sub-section (2) of section 29, in res~ of a lcheme, it shall farmendatiau of ward tts recommendatl~ thereon to the board, 8eildinl ' copy theautho- ther8c)f to the state government, within six months from the date of rity the lf8(:eipt by it of the scheme: - r' , - provided that if the board faus to supply in due time any information requested ~der sub-section (3) of ection 29, ihe pert~ -w1th1d which the authority shall forward its recommendatforil iball be correspondingly increased 32 the bqard shall carry out and give effect to a scheme u ~ carr7-as reasonably practicable after it has been sanctioned and pubuabed lna out ' , of 1che-__ -,,-,-' 'c' -"'~ _' __ - - • - m m where the board has purch8sed a maili; transmission line and provl_ ~1 f!!~ <?f the user thereof by the board any ~te~tion ' or ,relion ft- p1a~~nt of switch-gear or other apparatus of aily licensee cod- prdlna , connecn~~ with the line becomes necessary, the board may in its dfscre- tlodi tion' itself carry out such alteration or replacement at its own with cost or ddray the reuodable expenses in~ by ij1e licensee m maid ~g such alteration or replacement; ind any question whether tradi-~,j ~ation or replacement is necessary or whether·theexpellci:lj:·:=~ ~ )' purincurted in connection therewith are reasonable shall· in default ch'_ b; 'of, ~gremn~t be ~~termined as provided under section '16 the board - - - - - '~"''''i'-~-':i''' ' ~ :j~~ ~bject to the provisions of this act and of any re;watiottl provi-~ in this behalf the board may supply electricity to any person ::' for dpt 'qeijls a licensee upon such terms and conditions as the board of ~e "' •• x ~f1j;me totim~ ftxllavldlregard to the nature and geo~a- tric1t7:'"_ pbical position of the supply and the purposes for which it is re-' by the quired: i ' , board :',,: provided that in fixing any iuch terms and conditions the board::rsball:nbt show undue preference to any person other - - - - - tban llced-chapi'er vi tim· boabj)'s finance, accounts and audit i'), 1 •• : - - - 6z (1) save where id the opinion of the board circumatances of restrtc-:eitreme urgency have arisen, no sum exceeding twenty-five thousand ~;n ripiees on account of recurring expenditure or exceeding one lakh ::u: ;x of rupees on account of non-recurring expenditure shall be' expenpend!-:ded by the ·~d in any year of account unless such ·sum has been ture ldeluded' ina statement submitted under sub-section (1) or sub-sec-priority of llabl-uti of the ,-board ~on' (5) of section 61 - ' - - - - - " i~~ ~e revenu~ o~ the boardshail, after meeting 'its operating, mamtenance and management expenses'and after provision 1iu been made for the paym~t of taxes on ita income and profits, be·di8tr1-buted as f~ al they are available in the following order, namely:- - • - - - - (tnii)' contribution to general reserve of an amount not exceeding one-half of one per centum pe7" unnum of theorlgldal c!oit o£ fixed use, employed by the board so however that the tow btanding to the credit of such reserve shall not exceed __ ~ __ -:e~ight pe:r cemutn_~f~he oripnat cost of such fixed 'assets; - - - - - ;'~:-(z) of the balance remaining, one-half in the reduction of _ tariffs or for such other purposes beneficial to electrical develop--ment in the state, as the board may think fit, and the rematumr one-half to the consolidated fund of the state ~" datizt>1 rellel~e'· 88 • (1) the board shall create a depreciation reserve and, as·~ 8i! co~pjiance with the pro'visions of section 67 makes it practicable, shall, at the end of every year, credit to such treserve from its ~ venue, such amount as would if made annually throughout' the 'p1'8i-cribed,period of assets specified in the table appended to the 'seventh schedule and accumulated at compound'interest at the rate of ttjree i ~ centum pe1" annum produce by the end of' the prescribed-period ;" 8jl amount equal to 90 per centum of the original east of the asaets , r ' ; , affer takia, tmo ~unt the sums already written ofl~ and set abide " in' the boob of the board i ' i , '(2) the-: amount to be· credited every year to the' depreciation reserve under sub-sec,tion (1) shall consist of the inc:remental: deposit plus interest on the accumulated balance in the reserve: provided that the contribution in· respect of any asset to the depreciation reserve under this section shall cease· at the end of the prescribed period as defined in the sixth schedule ar when the asset ceases to be used 'by the board, whichever is earlier: providednrlher that' if in any year 'it 18 not praet1cable·fu14r:-t cdtiiply with· the' provisions of· this section, the amount by whleh th~ sums actually credited falls shart of the amount requiredi under thtij 8ection~ in- respect of that year, shau be carried forward ami togetherwitli compound interest thereupon at the aforesaidrate, shall 'be credited to the said reserve as soon as it is found pouslle in accordance,~with section 67, so to do: , , i· !: f ~ rmwded, further that the accumulations jn the depreciation ~ ljeltwe-· ma,t be: wwsted· in the business of the boam, or utwaed for repyjdent of, pridcipal not guaranteed wider section 68 or for repayment of sums paid by the state govemnient under guarantees under that &eetioj1 i - •• - - - " , , - - - - - , 1 75 (1) the board shall, before such date and in such form 8s mnuaf may be prescribed, aubmit to the state government an annual report reporb, upon such matters as ~a)" be prel~bed, and the state government ltatlatica shall cause such report to bepubushed in the oftlcial gazette :-, (;(ja) without prejudice to the provisions qf sub-section (1),~ board shall, as boon as may be after ,the end of each financial year, prepare ,and submit to the state government in such form as may 1~)pa!lcribeda report giving~hcount of its activities durjag the ~ previous financial year and the report shall also give an ,acc~unt of protec • tion to pei'jodi actm, under thii act ~eact1vit1es, if any, which are likely to be undertaken by the'board ~_uj~ _n~tflnai)cial year; and ,the state government shall c-use every such report to be laid before the state legislature as soon 88 may be after it is received by the state government _ - - - - (\ ' -'i (1) all questions arising between the state government or arbitrathe board and a lice~ or oth~r ,person shall be determined by \t!od arbitration - - - - - , 82 no scit, prosecution or olba:'! legal proceeding shall lie against any person for anything which is in good faith done or intended to be' 'done under this act - •• - - - - ·r the fourth sc~ule (see sections 23 and 37 and firat and third -schedules) j~cz ;!ior udbrtakdfcis, g&nliiiating stations and main'tramlmis-sion lno:s purchased by the i soabd - - - - - , n the price to be paid for any undertaking, generating station or main transmission line as the case may be purchased by the' board , under this act shall be such sum as may be certified by an auditor appointed by ,the state government in this behalf, to have 'meen'ithe 'amount properly incurred on and incidental to the 'eltab-'tishmeat of the undertaking, station or main transmission line, t88 rthe case ,!wly be, less depreciation thereon on the scale set out in paragraph ni: ~ i rprwided that there shall ·be added to such sum ,as' 'aforesaid on ,liiccount of such purchase of the gemerating station or main transmis-, ; lsigd, jjde "uch l8880nable eompensatiod 81 may be detennined by tile board ,having due reg~d to the fact that a portion 'of ,the undertakina is, to be acquired: ' ----i-provided further that if the board or the licensee is diasatisfted w~th the sum 10 certified,the matter shall, in default of agreement ~~h~~' ~~, ~,:det8nnined as provided in bection 76 " ' t·, 11:; ,;, j, the fifth schedule (see section '41) - -clwtois 'r6r use by boaju) oj' '1'lwmmsion lno:s and main tuns-, ,,' mission ~ '/ - - - - - m for the purposes of clause (e) of parill'i~pb' i the rate "of : int~relt shall be-' , " - t ', r: , i - , , (a) where the licensee owning the lines is a local authority, \ ' , the" average rate payable on the money ratsed by that authority •• 1 j--for the purpose of constructing the lines; , _ , ,;", " (b) in any other case, the reserve bank rate ruling at the '~'~m"~!- o!_~~ ,~ea~, ~fe~, ,~~ ~ p~~~~~p'h i plus ~?, per i, ': , : ' , ,11m s~ schedule (see sections 57 and 57a)1 ' : i fnf~plalpmn~,~ ~ appuca!l~on , ~ w , i notwithstanding anything contained in the indian electricity 9 act, 1910 except sub-iection (2) of section ua, and the pfoviaiqj;18 of j9jo in the,licence of alicensee, the licensee shall so adjust his rates for the sale -of electriciv whether by enhancing or reducing them' that his clear profit in any year of account shall not, as far as possible, exceed the amount ot reasonable return: " --' 'prttrided'that 'i'uch rates shall not be enhanced more'thu'odce in any year cic~8ccioudt: provided further that the licensee shall not be deemed to have failed 80 to adjust his rates if the clear proftt in any year of account hiui not exceed~ the amount of reasonable return by fifteen per ce'ntum of the amount of reb'unable return: '/j , 'hovided further that' the licensee shan not enhance the nte 'for"the supply of' electrfcliy until after the expiry of a notice' in , wrfifiig of dot' less than sixty clear days' of his idtention to 10' enhance 'the rates, given by hini to the state government and to the board:' , 'i' i' ~, - "' •• provided further aat if the rates of; supply fixed in pursuance of the recommendations of a rating committee constituted under, sectiod 57a are lower than those, notified by the licensee ~der' add in ' , accontance with the p~ pi'o\'uo, the licedlee shall refund to· the conaumfl'l the dc amount recovered by him from tbejp -, u (1) - -- - - (3) on the purchase of the unclertaldjjg ud'ciar the terms of itl licence any bal,nce remaining in the tariffs :ud divideads control-rmerve jhall be handedo'ver tct the pui"chuer add mafdtaided u such taruri add dividendi control reserve' - - - - - iv (1) - - - - (i) the amount of the contingencies reserve aha1l be inveated z of lea - -in i8curitles authorised under the indian tnutl act, 1882 y (l~ - - - - ~ ,,'011· dl"~' of 'the ladertalda& 1iie- b~ rem,in", in tile ~ 'rs;w lie "'"tll teo iile purchuer ancf m'ii6ltatbt6l as' 'iaclt: eaa,alel "'rn - - (4) on the purchue of the \mdertaklng, the devejopment reserve ihallbe handed over to the purchaser and maintained u such deve1~ ham ',~ ', - -- - - vu (1) - - - - ") n wriuen agwn ic08t of such fixed t ihall be c:barpd agaidlt coi1tldgedclea~: --, -provideitbat wllere ~e acpunulatiodi in the contjntencies re-o ~ ,t suftlclent to permit the ehargiilg of the entire wrtttea down coat of the auet, the excess 8jdolidti '1ii8y, ,ie -tbcttmieti m~ the tel,:,- purp ,ei, ~ {ii)/of n~ (i) 01 i ail ih:xvjl " - - - ! "xv (,1) where t any time within'three yean 'batore tile l1ext option of purchue 1idd 1111'- 41pi 11" tbat ~ear proposes to make ~y capital ~ture, wblch ex~ twm~-4lve thou-~~ ~~ f¥! ~o ;per ccftjum of the capital base" whichever 111 more, iii' 'rtspeet, of' ~ atif~t wbuitl !it- iiiet i eftm_ or purchue under the optioil ~' ltlhifje -by' the -parefraser '~'1tiei lietmm, the licensee aball, before· ~viilg e1!eet to iuc~ ,f)roposal, n»ply to the board or where 110 board ia constituted, the state govemmedt for me concurrence - , , ' - , ,'-' " ' " ':' ~ '~ '" - 1,\- ) •• ' - i :, ~:t ' '-, xvii for' the purpa •• ' of tbja scheclul&- - • a_ _ •• (1) "capital mae" melds the iuid 01- •• ••• - - - - - - • , (e) 'ad amoudt on aqcoudt of woi'jdng capital equal to the iuiil 01- - - - - - , " (ti) ode-twelfth' of the iujd of cmb and bank balanc:ea' add ea11 8dcl mort-term depglltl at the' end of ' 'of' - idodth of the)'eu' of ---t, dot exceediq ill - , " the· te ad al!mmldt ~ to ~ of the expenditure udder 1ub-paralj'8ph (z) (b) oi·~ parapapb exe1udld, clauses (0, (id) ad (~); ' - - •• (tit) the amount of aecuriiy dejkjllta cd ~ beld in euh; , " ('tj) the amounts atadcunl to me c:recut of the tarurs add dividendi control reserve; (0) 'the amount t aput 10r the ' developmat rmave; "',, :" - " ' •• - - - r (2) ~c1 proll" :idee, th,duieredee betweell the adlcnmt' of ldeame aacttbe of apeddlture pia sped8c: appropriaucms, made up ill each cue al fouowa:-- •• ' , - - • (') 'apeddlture properly ideatredod- - , ' i, ,; o~' "' (zh),~tnbuu ·to~t i'udd, ibdf""oa,:;ratu ity, and appreatlc:e4ft:d other traldidi ~emes;-' , •• - ' - (9) "reucmable retum" =nm ~ raped of ad)' year of account, the iuid of the'fol1owfq: --" "- '::' " ~ (10) "standard rate" in respect, of any year, of a~t m~ ~ i reserve bank rate rulida_at_~, beabmlng of that ,,ar, piui two per cetm&~" ,--i ' - - - - - the eighth schbd'ljle(see the first and thlrd sebedules) ~ation of cost of production of,~:~,("dluu'i'dg· '0 sta'1'io" · - - - - - ';1 i n' for the purposes of clause' ( e) of paragraph 1m the rate of interest shall be-' ,(a) oil uch part qf, the pridcipal on wh1ch mtenl la jiq-'able 'within the meent", of the said clause as hal 'bead advadnd on loan by the board under paragraph i of tjae;'fint schedule the actual ra~ cbarged by 0 the board pi"' one-hah of ode pet centum per """um on the loan hl the year of aceoiidtj (b) on the balance of the aald principal-(i) where the lieedre owdid, the ataucm - a local authority the average rate payable in the year of 'a~t on the money railed by that authority for the purposes of the itat1od; (") iii any other cue the rerve badk te rujidg at the bejlnnlng 01 that year pi'" two per eeutn the ninth schedule - (see the first sehec:lule) allocanon of c08'fti of paoouctlolf a4f gddanhg sratjolf8 - - - - - m the portion of the follcnridg coets, chaqei and· ailowadol8 to be auocated as fixed costa iha11 be ucertaided from the formula j ~ - ----__--l-the av_iie load factor of the station; , ", loi{ sabraa bill funher to ""amend the ett"ctrici~ (supply) act, 1948 , r ,; , ~ i • (dr k l rao, minister o/i";,ation drui pdtder) - | Parliament_bills | f899aec3-de60-5c47-9317-3287e56988b8 |
bill no 225 of 2017 the high court and supreme court judges (salaries and conditions of service) amendment bill, 2017 a billfurther to amend the high court judges (salaries and conditions of service) act, 1954 and the supreme court judges (salaries and conditions of service) act, 1958be it enacted by parliament in the sixty-eighth year of the republic of india as follows:— chapter i preliminaryjanuary, 2016 sections 3 and 7 shall be deemed to have come into force on the 1st day of july, 2017 sections 4 and 8 shall be deemed to have come into force on the 22nd day of september, 2017 chapter ii amendments of the high court judges (salaries and conditions of service) act, 195428 of 195452 in the high court judges (salaries and conditions of service) act, 1954 (hereinafter referred to as the high court judges act), in section 13a,—amendment of section 13a(a) in sub-section (1), for the words "ninety thousand rupees per mensem", the words "two lakh fifty thousand rupees per mensem" shall be substituted;(b) in sub-section (2), for the words "eighty thousand rupees per mensem", the words "two lakh twenty-five thousand rupees per mensem" shall be substituted103 in section 22a of the high court judges act, for sub-section (2), the following sub-section shall be substituted, namely:—amendmentof section22a"(2) where a judge does not avail himself of the use of an official residence, he may be paid every month an allowance equivalent to an amount of twenty-four per centum of the salary which shall be increased at the rate of—15(a) twenty-seven per centum, when dearness allowance crosses twentyfive per centum; and(b) thirty per centum, when dearness allowance crosses fifty per centumamendment of section 22c204 in the high court judges act, in section 22c, for the words "fifteen thousand" and"twelve thousand", the words "thirty-four thousand" and "twenty-seven thousand" shall respectively be substituted5 in the first schedule to the high court judges act,—(a) in part i, in paragraph 2,—amendment of first schedule(a) in clause (a), for the letters and figures "rs 43,890", the letters and figures "rs 1,21,575" shall be substituted;25 (b) in clause (b), for the letters and figures "rs 34,350", the letters and figures "rs 96,524" shall be substituted;(c) in the proviso, for the letters and figures "rs 5,40,000" and"rs 4,80,000", the letters and figures "rs 15,00,000" and "rs 13,50,000" shall respectively be substituted;30(b) in part iii, in paragraph 2,—(a) in clause (b), for the letters and figures "rs 16,020", the letters and figures "rs 45,016" shall be substituted;(b) in the proviso, for the letters and figures "rs 5,40,000" and "rs 4,80,000", the letters and figures "rs 15,00,000" and "rs 13,50,000" shall respectively be substituted35 chapter iii amendments of the supreme court judges (salaries and conditions of service) act, 195841 of 1958406 in the supreme court judges (salaries and conditions of service) act, 1958(hereinafter referred to as the supreme court judges act), in section 12a,—amendment of section 12a(a) in sub-section (1), for the words "one lakh rupees per mensem", the words"two lakh eighty thousand rupees per mensem" shall be substituted;(b) in sub-section (2), for the words "ninety thousand rupees per mensem", the words "two lakh fifty thousand rupees per mensem" shall be substitutedamendment of section 237 in section 23 of the supreme court judges act, for sub-section (1a), the following sub-section shall be substituted, namely:—5"(1a) where a judge does not avail himself of the use of an official residence, he may be paid every month an allowance equivalent to an amount of twenty-four per centum of the salary which shall be increased at the rate of—(a) twenty-seven per centum, when dearness allowance crosses twentyfive per centum; and10(b) thirty per centum, when dearness allowance crosses fifty per centum"amendment of section23b8 in section 23b of the supreme court judges act, for the words "twenty thousand"and "fifteen thousand", the words "forty-five thousand" and "thirty-four thousand" shall respectively be substituted9 in the schedule to the supreme court judges act,—15(a) in part i, in paragraph 2,—amendment of the schedule (a) in clause (b), for the letters and figures "rs 12,180", "rs 3,69,300", and "rs 31,030", the letters and figures "rs 34,104", "rs 10,34,040", and "rs 86,884" shall respectively be substituted;(b) in the proviso, for the letters and figures "rs 6,00,000", the letters and figures "rs 16,80,000" shall be substituted;20(c) in the proviso to paragraph 3, for the letters and figures "rs5,40,000", the letters and figures "rs 15,00,000" shall be substituted; (b) in part iii, in paragraph 2,—25(a) in clause (b), for the letters and figures "rs 16,020", the letters and figures "rs 45,016" shall be substituted;(b) in the proviso, for the letters and figures "rs 6,00,000" and"rs 5,40,000", the letters and figures "rs 16,80,000" and "rs 15,00,000" shall respectively be substituted statement of objects and reasonsthe salaries, allowances and pensions of the judges of the supreme court and high court were last revised with effect from 1st january, 2006, as per the high court and supreme court judges (salaries and conditions of service) amendment act, 2009 the seventh central pay commission recommended revision in the salaries and pensionary benefits of the central government employees including the members of all india services the government has accepted the majority of the recommendations of the commission and issued orders the revised pension rules have come into force on the 1st day of january, 20162 the need to increase the salaries, allowances and pension of the judges of the supreme court and the high courts has been necessitated because of the increase in the salaries, allowances and pensions of the central government employees on acceptance of the recommendations of the seventh central pay commission by the government3 the high court and supreme court judges (salaries and conditions of service)amendment bill, 2017 seeks to revise the salaries of the judges with effect from the 1st day of january, 2016, as follows:—chief justice of india- from rs 1,00,000/- per month to rs 2,80,000/- per month judges of supreme court- from rs 90,000/- per month to rs 2,50,000/- per month chief justice of high court - from rs 90,000/- per month to rs 2,50,000/- per month judges of the high court- from rs 80,000/- per month to rs 2,25,000/- per month the bill also seeks to revise the rates of house rent allowance with effect from1st july, 2017 and the rates of sumptuary allowance with effect from 22nd day of september, 20174 the rates of pension of the judges of the high court and the supreme court were last enhanced with effect from the 1st january, 2006 by the high court and supreme court judges (salaries and conditions of service) amendment act, 2009 the seventh central pay commission recommended revision in the pay and pensionary benefits of the central government employees including the members of the all india services the revised pension rules have come into force on the 1st day of january, 2016 it is, therefore, necessary to increase suitably the existing pension and maximum pension of the judges of the high courts and the supreme court5 based on the recommendations of the seventh central pay commission, the central government has decided to grant additional quantum of pension and family pension with reference to the age of the central government pensioner and family pensioner on the same analogy, it has been decided to extend the similar benefit to all retired judges6 the bill seeks to achieve the above objectivesnew delhi;ravi shankar prasadthe 11th december, 2017 ———— president's recommendation under article 117 of the constitution of india ————[letter no l-11017/1/2016-jus from shri ravi shankar prasad, minister of law and justice to the secretary general, lok sabha]the president, having been informed of the subject matter of the high court and supreme court judges (salaries and conditions of service) amendment bill, 2017, recommends the introduction and consideration of the bill in lok sabha under article 117(1) and (3) of the constitution financial memorandumthe bill seeks to amend the high court judges (salaries and conditions of service)act, 1954 and the supreme court judges (salaries and conditions of service) act, 1958 so as to revise the salaries of the chief justice of india, judges of the supreme court, chief justice of high courts and judges of high courts2 the bill also seeks to revise the pension, family pension and sumptuary allowance of the judges of the supreme court and high courts3 the additional expenditure in respect of the judges of the high court is to be borne by the concerned state governments under article 290 of the constitution of india the bill, if enacted and brought into operation, will involve an additional expenditure of approximately rs 20 crore out of which a recurring expenditure of rs 12 crore per annum for payment of salary and rs 8 crore as non-recurring expenditure towards arrears of salaries, pension and family pension from the consolidated fund of india4 the bill does not involve any other expenditure of either recurring or non-recurring nature annexure extracts from the high court judges (salaries and conditions of service) act, 1954 (28 of 1954) chapter iii salaries and pensionssalaries of the judges13a (1) there shall be paid to the chief justice of a high court, by way of salary, ninety thousand rupees per mensem(2) there shall be paid to a judge of a high court, by way of salary, eighty thousand rupees per mensem 22a (1) facility of rent-free houses(2) where a judge does not avail himself of the use of an official residence, he may be paid every month an allowance equivalent to an amount to thirty per cent of the salary sumptuary allowance22c the chief justice and each of the other judges of every high court shall be entitled to a sumptuary allowance of fifteen thousand rupees per month and twelve thousand rupees per month respectively the first schedule (see sections 14 and 15) pensions of judges part i 2 subject to the other provisions of this part, the pension payable to a judge to whom this part applies for pension shall be,—(a) for service as chief justice in any high court, rs 43,890 per annum for each completed year of service;(b) for service as any other judge in any high court, rs 34,350 per annum for each completed year of service: provided that the pension under this paragraph shall in no case exceed rs 5,40,000 per annum in the case of a chief justice and rs 4,80,000 per annum in the case of any other judge part iii 2 the pension payable to such a judge shall be— (b) a special additional pension of rs 16,020 per annum in respect of each completed year of service for pension: provided that the pension under clause (a) and the additional pension under clause (b)together shall in no case exceed rs 5,40, 000 per annum in the case of a chief justice and rs 4,80,000 per annum in the case of any other judge extracts from the supreme court judges (salaries and conditions of service) act, 1958(41 of 1958) chapter iii salaries and pensionssalaries of the judges12a (1) there shall be paid to the chief justice of india, by way of salary, one lakh rupees per mensem (2) there shall be paid to a judge of the supreme court, by way of salary, ninety thousand rupees per mensem 23 (1) (1a) where a judge does not avail himself of the use of an official residence, he may be paid every month an allowance equivalent to an amount of thirty per cent of the salaryfacilities for rent-free houses and other conditions of service sumptuary allowance23b the chief justice and each of the other judges shall be entitled to a sumptuary allowance of twenty thousand rupees per month and fifteen thousand rupees per month respectively the schedule (see sections 13 and 14) pensions of judges part i 2 subject to the provisions of this part, the pension payable to a chief justice to whom this part applies shall be an amount equal to the sum of the following amounts, that is to say,— (b) an additional amount of rs 12,180 per annum for each completed year of service as the chief justice of the supreme court until he has become entitled to a pension of rs 3,69,300 per annum, and thereafter an additional amount of rs 31,030 for each completed year of such service: provided that the aggregate amount of his pension shall in no case exceed rs 6,00,000 per annum3 the pension payable to any other judge to whom this part applies shall be an amount equal to the pension which would have been payable to him in accordance with the scale and provisions in part i of the first schedule to the high court judges (conditions of service) act, 1954 (28 of 1954), if his service as a judge had been rendered as the chief justice of a high court: provided that the pension under this paragraph shall in no case exceed rs 5,40,000per annum part iii 2 the pension payable to such a judge shall be— (b) a special additional pension of rs 16,020 per annum in respect of each completed year of service for pension as a judge in india: provided that the pension under clause (a) and the additional pension under clause (b)together shall in no case exceed rs 6,00,000 per annum in the case of a chief justice and rs 5,40,000 per annum in the case of any other judge lok sabha————— a billfurther to amend the high court judges (salaries and conditions of service) act, 1954 and the supreme court judges (salaries and conditions of service) act, 1958—————(shri ravi shankar prasad, mp)gmgipmrnd—2842ls(s3)—14-12-2017 | Parliament_bills | 8c0d369c-7e96-5c7e-b79f-11093153e3f7 |
the appropriation (no7) bill, 1959(as introducbd in lok sabra on :and september, 1959) the appropriation (no7) bill, 1959 (as introduced in lolt sabra)a b~l to provide fot the authorisation of appropriation of money out of the consolidated fund of india to meet the amount spent in respect of the former part c states of delhi and himachal pradesh on ceria n services during the financial year ended on the 31st day of march, 1957, in excess of the amounts granted for those services and fot that year by the legislature of each of those states be it enacted by parliament in the tenth year of the republic of india as follows:-1 this act may be called the appropriation (no7) act, 1959 short titlo z from and out of the consolidated fund of india, the sums issue of a , specified in column 3 of the schedule amounting in the aggregate to 3,630,077 0iit the sum of three lakhs, sixty-three thousand and seventy-seven ~!u~~~edo>nrupees shall be deemed to have been authorised to be paid and puad of applied to meet the amount spent in respect of the former part c ~~: c~rtaia states of delhi and himachal pradesh for defraying the charges in exce~ a-10 respect of the services specified in column 2 of the schedule during r:~~cu the financial year ended on the 31st day of march, 1957, in excess of ende4 on the the amounts granted for those services and for that year by the ~~~7~h legislature of each of those states respect of the former putcsta_ ofddhlud hi1uchal pradah 3 the sums deemed to have been authorised to be paid and applopriaapplied from and out of the consolidated fund of india under this tiod is act shall be deemed to have been appropriated for the services and purposes expressed in the schedule in relation to the financial year ended on the 31st day of march, 1957 ca~~~_od, im~v~ftt ~~1,l,6 i :lltl •• 3,63,077 ! l3'630077 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 former part c suites legislatures of delhi and himachal pradesh for the financial year ended on the 31st day of march, 1957 morarji desai new dj:lhl; tm 1a ,s~i 1811&; a billto provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts spent in respect of the former part c states of delhi and himachal pradesh on certain services during the financial year ended on the 31st day of march, 1957, in excess of the amounts granted for those services and for that year by the legislature of each of those states the president has, in pursuance of clauses (i) and (3) of article 117 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill m n kaul, secretary (shrl morarji desai, minister oj fip'lqljc8) gipd-lsi-im(b)ls-r-9-sf-t6s0 | Parliament_bills | b0e19c9f-40a9-5559-b971-7f9af9510591 |
j l-ie appropriation (no6) bill, 1959(as lntltoduceo tn lolt sanffa on 25th august, 1959) (as introduced in lok sabha) a billto authorise payment and appropriation of cettain further bumb from and out of the consolidated fund of india fot the setvices oj the financial year 1959-60 be it enacted by parliament in the tenth year of the republic of india as follows:-1 this act may be called the appropriation (no6) act, 1959 short title 2 from and out of the consol~ted fund of india there may be blue of ri 5 paid and applied sums not exceeding those specified in column 3 of ~~~8~t,~~ the schedule amounting in the aggregate to the sum of four crores, conlolidate i eighty-eight lakhs and two thousand rupees towards defraying the r:n~ for t:e several charges which will come in course of payment during the year 1959-60 financial year 1959-60, in respect of the services specified in column 10 2 of the schedule 3 the sums authorised to be paid and applied from and! out of the appropria-consolidated fund of india by this act shall be appropriated for the tiod services and purposes expressed in the schedule in relation to the said year i % i 3 i i sums not exceeding no servicca and purposcs of voted by charged on vote parliament thc conso-totll lidlted fund ri ri ri 10 % indultries 1,34,000 1,34,000 18 external mlin 10,00,000 10,00,000 60 miscellaneous departments and eli:-~diturc under the ome main ministry of 1,000 1,000 is 73 expenditure od dilplaced penon and minorities 3,77,9%,000 3,77,9%,000 107 ci~outlly of the ministry of eree and industry 13,50,000 13,50,000 121 other ~tal outlay of the ministry of f and agriculture 83,00,000 83,00,000 130 ci~ outll~ of the ministry of steel, i es and uel • , %,%5,000 %,%5,000 total ·1 4,88,01,000 1,000 4,88,0%,000 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 supplementary expenditure charged on the consolidated fund of india and the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year, 1959-60 new delhi; morarji desai the 24th august, 1959 a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 1959-60 the president has, in pursuance of clauses (i) and (3) of article 117 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill m n kaul, secretary (shri morarj; desai, minister of finance) | Parliament_bills | 0b543693-b76b-57d7-803d-fdec1257d080 |
bill no 18 of 2021 the constitution (scheduled castes) order (amendment) bill, 2021 a billfurther to amend the constitution (scheduled castes) order, 1950 to modify the list of scheduled castes in the state of tamil nadube it enacted by parliament in the seventy-second year of the republic of india as follows:—short title and commencement1 (1) this act may be called the constitution (scheduled castes) order (amendment)act, 2021(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appointco192 in the constitution (scheduled castes) order, 1950, in the schedule, in part xvi—tamil nadu,—(a) for entry 17, the following entry shall be substituted, namely:—amendment of constitution (scheduled castes) order, 19505"17 devendrakulavelalar [devendrakulathan, kadaiyan (excluding in the coastal areas of tirunelveli, thoothukudi, ramanathapuram, pudukottai, thanjavur, tiruvarur and nagapattinam districts), kalladi, kudumban, pallan, pannadi, vathiriyan]"; (b) for entry 26, the following entry shall be substituted, namely:—"26 kadaiyan (in the districts of tirunelveli, thoothukudi, ramanathapuram, pudukottai, thanjavur, tiruvarur and nagapattinam)";10(c) entries 28, 35, 49, 54 and 72 shall be omitted statement of objects and reasonsin accordance with the provisions of clause (1) of article 341 of the constitution, six presidential orders were issued specifying scheduled castes in respect of various states and union territories these orders have been amended from time to time by acts of parliament enacted under clause (2) of article 341 of the constitution2 the state government of tamil nadu has proposed certain modifications in the list of scheduled castes, by way of grouping of seven castes, which presently exist therein as separate castes in the said list as under:"devendrakulavelalar [devendrakulathan, kadaiyan (excluding in the coastal areas of tirunelveli, thoothukudi, ramanathapuram, pudukottai, thanjavur, tiruvarur and nagapattinam districts), kalladi, kudumban, pallan, pannadi, vathiriyan]"; and"kadaiyan (in the districts of tirunelveli, thoothukudi, ramanathapuram, pudukottai, thanjavur, tiruvarur and nagapattinam)" 3 it is also proposed to consequentially omit the redundant entries from the said list in view of the aforementioned grouping4 the registrar general of india has conveyed concurrence to the proposed modifications5 in order to give effect to the above changes, it is necessary to amend the constitution(scheduled castes) order, 1950 in respect of the state of tamil nadu6 the bill seeks to achieve the aforesaid objectives new delhi; thaawarchand gehlotthe 11th february, 2021 annexure extracts from the constitution (scheduled castes) order, 1950 (co 19) in exercise of the powers conferred by clause (1) of article 341 of the constitution of india, the president, after consultation with the governors and rajpramukhs of the states concerned, is pleased to make the following order, namely:— part xvi—tamil nadu 17 devendrakulathan 26 kadaiyan 28 kalladi 35 kudumban 49 pallan 54 pannadi 72 vathiriyan ———— a billfurther to amend the constitution (scheduled castes) order, 1950 to modify the list of scheduled castes in the state of tamil nadu————(shri thaawarchand gehlot, minister of social justice and empowerment)mgipmrnd—1412ls—12022021 | Parliament_bills | 9b75a255-df65-522e-86dc-ad84c5414ea6 |
annexure extract from the banking regulation act, 1949 (10 of 1949) part v application of the acr to co-operative banks56 the provisions of this act, as in force for the time being, shall 'apply to, or in relation to, co-operative societies as they apply to, or in relation to, banking companies subject to the following modifications, namely: - act to epply to co-operative enc'eties subject to modifications (s) for sections: 29 and 30, the following section shall be substituted, namely:— accounts and balanceshect "29 (1) at the expiration of each year ending with the 30th day of june, every co-operative bank, in respect of all business transacted by it, shail prepare with reference to that year a balance-sheet and profit and loss account as on the last working day of the year in the forms set out in the third sche dule or as near thereto as circumstances admit (2) the balance-sheet and profit and loss account shall be signed by the manager or the principal officer of the bank and where there are more than three directors of the bank, by at least three of those directors, or where there are not more than three directors, by all the directors (3) the central government after giving not less than three months' notice of its intention so to do by a_ notification in the official gazette mav from time to time by a like notification amend the forms set out in the third schedule": | Parliament_bills | eb4f1c3f-a101-5ef5-9681-a4f29a1041c4 |
the micro finance institutions (regulation of money lending)bill, 2010———— arrangement of clauses———— clauses1 short title, extent and commencement 2 definitions3 registering authority for registration and regulation of micro finance institutions 4 functions of registering authority 5 register of micro finance institutions 6 cancellation of registration of micro finance institutions 7 member of self help group not to be member of more than one self help group 8 micro finance institutions not to seek security for loan 9 display of rates of interest charged by micro finance institutions10 maximum amount of interest recoverable on loans and discharge of loans in certaincases11 prior approval for grant of further loans to self help groups or their members 12 duty of micro finance institutions to maintain accounts and furnish copies13 submission of monthly statement by micro finance institutions14 power to require production of records or documents and power of entry, inspectionand seizure15 complaints 16 settlement of disputes between self help groups and micro finance institutions 17 penalty for coercive actions by micro finance institutions 18 penalty for carrying on business with registration 19 penalty for contravention of the provisions of the act 20 every officer to be public servant 21 bar of certain proceedings 22 power to remove difficulties 23 power to give directions 24 annual report 25 power to make rules bill no 147 of 2010 the micro finance institutions (regulation of money lending) bill, 2010 byshri pl punia, mp a billto protect the women self help groups from exploitation by the micro finance institutions in the country and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the micro finance institutions (regulation of moneylending) act, 20105short title, extent and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions(i) ''appropriate government'' means in the case of a state, the government ofthat state and in all other cases, the central government;10(ii) 'interest' means a return on the amount lent by the micro finance institutionto a self help group;5(iii) 'loan' means an advance whether of money or in kind given to a self help group in consideration of interest, whether given before the commencement of this act or after such commencement and includes discount, money paid for or on account of or on behalf of or at the request of any person or any account, whatsoever and every agreement (whatever its terms or form may be) which is in substance or effect a loan of money or in kind given to a self help group and further includes, an agreement relating to the repayment of any such loan;101 of 1956 2 of 1934 21 of 1860 2 of 1882 2 of 191215(iv) 'micro finance institution' means any person, partnership firm, group of persons, including a company registered under the provisions of the companies act, 1956, a non-banking financial company as defined under section 45-i of the reserve bank of india act, 1934, a society registered under the societies registration act, 1860, a trust created under the indian trust act, 1882, a co-operative society registered under the co-operative societies act, 1912 in whichever manner formed and by whatever name called, whose principal or incidental activity is to lend money or offer financial support of whatsoever nature to the low income population;(v) 'prescribed' means prescribed by rules made under this act; (vi) 'registering authority' means an authority designated under section 3; (vii) 'registration' means registration granted to a micro finance institution under this act;20(viii) 'self help group' means a group of women formed on principles of self help and registered as such with the appropriate government; and(ix) ''self help group member'' means a registered member of a self help group who intends to avail a loan through such self help group25 3 the central government shall designate an authority to be known as the 'registering authority' for the purpose of registration and regulation of micro finance institutions in every district of the countryregistering authority for registration and regulation of micro finance institutions functions of r e g i s t e r i n g authority304 (1) all micro finance institutions operating in the country on the date of the commencement of this act, shall, within thirty days from the date of commencement of this act, apply for registration before the registering authority of the district concerned specifying therein such details as may be prescribed(2) without prejudice to the generality of the foregoing provision such rules shall also provide for the name of villages or towns in which the micro finance institutions are operating or propose to operate, the rate of interest being charged or proposed to be charged, system of conducting due diligence and system of effecting recovery and list of persons who may be authorized for conducting the activity of lending or recovery of money which has been lent35(3) no micro finance institution operating at the commencement of this act or intending to start the business of lending money to self help groups after the commencement of this act shall grant any loan or recover any loan without obtaining registration under this act from the registering authority40(4) the registering authority shall verify the details furnished by the micro finance institution and accord registration in such manner as may be prescribed for operation of micro finance institutions for a period of not more than one year at a time(5) every micro finance institution shall submit a written undertaking declaring that it shall act in conformity with the provisions of this act45(6) every micro finance institution shall apply for renewal of registration at least sixty days before the expiry of the period of one year referred to in sub-section (4)(7) the registering authority, on receipt of an application for renewal of registration shall either grant or refuse to grant the renewal of registration within fifteen days before the date of expiry of registration, after due verification of the performance of the micro finance institutions in the field level and after hearing objections, if any, from the general public regarding extension of registration5| register ||---------------|| micro finance || institutions |5 (1) every registering authority shall maintain for the area under its jurisdiction a register of all micro finance institutions having valid registration in such form as may be prescribed(2) the register maintained under sub-section (1) shall be published in such manner and at such intervals as may be prescribed106 (1) the registering authority may, at any time, either suo motu or upon receipt of complaints by self help groups or its members or by members of the public, cancel the registration of a micro finance institution after assigning sufficient reasons for such cancellation:cancellation of registration of micro finance institutionsprovided that no order of cancellation of the registration shall be passed without giving an opportunity of being heard to the micro finance institution concerned15explanation: for the purposes of this section, conviction of a micro finance institution for an offence or violation of any of the provisions of this act shall be a sufficient cause for suspension or cancellation of its registration(2) pending inquiry under sub-section (1), the registering authority may, for sufficient reasons to be recorded, suspend the registration of a micro finance institution207 no member of a self help group shall be a member of more than one self help group:provided that where a member is, at the commencement of this act, a member of more than one self help group, such member shall have the option to retain the membership of only one self help group and terminate the membership in other self help groups:member of self help group not to be member of more than one self help group25provided further that where a member expresses her intention of termination of membership of a self help group, such member shall settle and pay the amount payable to the micro finance institutions within a period of three months from the date of commencement of this act8 no micro finance institution shall seek any security from a borrower by way of pawn, pledge or any other security for the loan:30micro finance institutions not to seek security forloanprovided that any such security obtained from a borrower before the commencement of this act shall forthwith stand released in favour of the borrower9 (1) all micro finance institutions shall display the rates of interest charged by them in a conspicuous place in their office premises in local language in bold letters visible to the members of the public35(2) no micro finance institution shall charge any other amount from the borrowerexcept any charge prescribed in the rules for submission of an application for grant of a loandisplay of rates of interest charged by micro finance institutions10 (1) no micro finance institution shall recover from the borrower towards interestin respect of any loans advanced by it, whether before or after commencement of this act, an amount in excess of the principal amount40maximum amount of interest recoverable on loans and discharge of loans in certain cases(2) all loans in respect of which a micro finance institution has realized from theborrower, whether before or after commencement of this act, an amount equal to twice the amount of the principal, shall stand discharged and the borrower shall be entitled to obtain refund and the micro finance institution shall be bound to refund the excess amount paid by the borrower4511 (1) no micro finance institution shall extend a further loan to a self help group orits members, where the self help group has an outstanding loan from a bank unless the micro finance institution obtains the prior approval in writing in such manner as may be prescribed from the registering authority after making an application seeking such approvalprior approval for grant of further loans to self help groups or their members(2) the registering authority while considering such application from a micro finance institution seeking approval as aforesaid, shall secure the following information in writing from the micro finance institution in regard to every member of self help group namely,—(i) name of the borrower;5(ii) name of the self help group; (iii) bank from which loan has been obtained by the self help group; (iv) date of the loan granted by the bank;(v) amount paid to the self help group by the bank; (vi) amount due from the self help group;10(vii) fresh amount of loan sought by the self help group from the micro finance institution;(viii) terms of repayment proposed by the micro finance institution; (ix) details of due diligence including the capacity of the self help group for repayment; and15(x) such other details as may be prescribed by rules made under this act20(3) the registering authority shall, not later than fifteen days from the date of filing of such application for approval under sub-section (2), cause an inquiry into the contents of the application and shall grant approval for further loan if the registering authority is satisfied that the self help group and its members have passed a resolution that they have understood the conditions of the loan and terms of repayment and the registering authority is also satisfied that such further loan would generate additional income to the self help group and its members for servicing the debt25(4) no micro finance instutition shall grant loan to a member of self help group during the subsistence of two previous loans irrespective of the source of the previous two loans12 (1) all borrowings by a member of a self help group from a micro finance institution shall be contracted in such manner, form and format, as may be prescribed(2) every micro finance institution shall keep and maintain a cash book, a ledger and such other books of account in such form and manner as may be prescribed30(3) every micro finance institution shall—duty of micro finance institutions to maintain accounts and furnish copies35(a) deliver or cause to be delivered, to the borrower within seven days from the date on which a loan is made, a statement in the prescribed form showing in clear and distinct terms the amount and date of the loan and of its maturity, the name and address of the functionary of the micro finance institution and the effective rate of interest charged;(b) upon repayment of a loan in full, obtain an indelible mark on every paper signed by the borrower with words indicating such repayment and provide copies thereof to the borrower40(4) no micro finance institution shall receive any payment from a borrower on account of any loan without giving him a duly signed receipt for the payment(5) every micro finance institution shall, on a demand in writing by the borrower, supply a copy of any document relating to a loan obtained by her, or if the borrower so requires, to any person specified in that behalf in the demand:45provided that in respect of loans given prior to the commencement of this act, it shall be obligatory for the lender to specify if any security was accepted from the borrower(6) all tranches of repayment shall be made by the group at the office of the gram panchayat only5(7) no micro finance institution shall deploy any agent for recovery or use any other coercive action either by itself or by its agents for recovery of money from the borrower; and any form of coercive recovery including but not limited to visiting the house of the borrower shall, apart from being punishable under the provisions of this act, empower the registering authority to suspend or cancel the license of such micro finance institution13 every micro finance institution shall submit a monthly statement to the registering authority before 10th day of every month giving therein the list of borrowers, the loan given to each, the rate of interest charged on the loan and the repayment made1014 (1) the registering authority or any officer authorised by him in this behalf may, to verify whether the business of the micro finance institution is being carried on in accordance with the provisions of this act, enter the premises of the micro finance institution office or of any person who in his opinion is carrying on the business of lending and call upon him to produce any record or document relating to such business and every such micro finance institution shall allow such inspection and produce such record or document15submission of monthly statement by micro finance institutionspower to require production of records or documents and power of entry, inspection and seizure(2) the registering authority may, for the purpose of sub-section (1), search the premises and seize any record and document as may be necessary and the record or document seized shall be retained only for such period as may be necessary for the purposes of examination, prosecution or other legal action:2 of 197420provided that the provisions of sections 100 and 102 of the code of criminal procedure,1973, shall, so far as may be, apply to such search and seizure(3) the registering authority or the other officer referred to in sub-section (1) shall also have power to summon and examine the micro finance institution or any person who in his opinion is in a position to furnish relevant informationcomplaints2515 (1) any self help group or its members or any member of the public may file a complaint regarding violation of the provision of this act by a micro finance institution before the registering authority(2) the authority, on receipt of a complaint, shall inquire into the same after giving a reasonable opportunity to the micro finance institution to show cause and pass such orders as it may deem fit3016 (1) for the protection of debtors and for the settlement of disputes of civil nature between the self help group or its members on the one hand and the micro finance institution on the other hand or between the members of the self help group and the self help group, in relation to the loans granted under this act to the self help group or its members, the appropriate government after consultation with the high court, and by notification,—settlement ofdisputesbetween self help group and micro finance institution35| ( | a | ) shall, as soon as may be after the commencement of this act, establish for ||-------------------------------------------------|-----|--------------------------------------------------------------------------------|| every district in the state a fast-track court; | | || ( | b | ) may establish fast-track court for such other areas in the state, as it may || deem necessary | | |40(2) the appropriate government shall, after due consultation with the high courtconcerned, specify, by notification, the local limits of the area to which the jurisdiction of a fast-track court shall extend and may, at any time, increase, reduce or alter such limits(3) the cases that may be filed before the fast-track court shall be disposed of within a period of three months5 of 190845(4) the decree of the fast-track courts shall be liable to be executed in accordance with the procedure under the code of civil procedure, 190817 (1) all persons who are connected with and responsible for the day-to-day control, business and management of a micro finance institution including the partners, directors and the employees who resort to any type of coercive measures against the self help groups or its members or their family members shall be punished with imprisonment for a term which may extend to three years or with fine which may extend to one lakh rupees or with bothpenalty for coercive actions by micro finance institutions50explanation:— for the purpose of this section, "coercive action" by a micro finance institution against the self help groups or its members or their family members include the following:—5(a) obstructing or using violence to, insulting or intimidating the borrower or her family members, or(b) persistently following the borrower or her family members from place to place or interfering with any property owned, or used by her or depriving her of, or hindering her in, the use of any such property, or10(c) frequenting the house or other place where such other person resides or works, or carries on business, or happens to be, or(d) doing any act calculated to annoy or intimidate such person or the members of her family, or(e) moving or acting in a manner which causes or is calculated to cause alarm or danger to the person or property of such other person, or15(f) seeking to remove forcibly any document from the borrower which entitles the borrower to a benefit under any government programme: provided that a person who frequents the house or place referred to in clause (c) in order merely to obtain or communicate information shall not be deemed to be using coercive action20(2) the micro finance institution or the persons who use coercive actions shall be prosecuted in accordance with the provisions of this act2 of 1974(3) the provisions of the code of criminal procedure, 1973, shall, so far as may be, apply to the proceedings before a fast-track court, and for the purpose of the said provisions, a fast-track court shall be deemed to be a magistrate25penalty for carrying on business without registration18 all persons who are connected with and responsible for the day-to-day control, business and management of a micro finance institution, including the partners and directors of institution, which carries on the business of providing loans without obtaining registration from the registering authority shall be punished with imprisonment for a term which may extend to three years and with fine which may extend to one lakh rupees3019 if any person contravenes any provision other than those of sections 4, 17 and 18of this act, he shall be punished with imprisonment for a term of six months or with fine which may extend to ten thousand rupees or with bothpenalty for contravention of the provisions of the act every officer to be public servant45 of 18603520 every officer of the government and every person acting under the provisions of this act shall be deemed to be a public servant within the meaning of section 21 of the indian penal code, 1860bar on certain proceedings21 (1) no suit, prosecution or other proceedings shall lie against any officer or employeeof the government for any act done or purporting to be done under this act, without the previous sanction of the government40| ( | 2 ||------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|| person for anything which is, in good faith, done or intended to be done under this act or the | || rules made thereunder | || power to | || remove | || difficulties | || 22 | if any difficulty arises in giving effect to the provisions of this act, the government || may, by notification, remove difficulties by orders not inconsistent with the provisions of | || this act, but which appear to them to be necessary or expedient to remove such difficulty; | |45provided that no such order shall be made after the expiry of a period of three years,from the date of commencement of this actpower to give directions23 the government may, from time to time, issue such orders, instructions anddirections not inconsistent with the provisions of this act and the rules made thereunder tothe officers for the proper administration of the act, and such officers and all other persons employed in the enforcement of the act, shall comply with such orders, instructions and directionsannual report524 the central government shall prepare an annual report, in such form and manner, as may be prescribed, on the administration of this act and cause the same to be laid before each house of parliament| power ||-------------|| make rules |25 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act10 15(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 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, so, 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 state governments have made rapid strides in the field of financial inclusion of the rural and urban poor by organising women self help groups (shg) and linking them with the banks for meeting their credit needshowever, of late, many individuals and other entities have come up styling themselves as micro finance institutions and are giving loans to self help groups at very high or usurious rates of interest and are using inhuman coercive methods for recovery of the loans this has even resulted in suicides by many rural poor who have obtained loans from such individuals or entitiesin the larger public interest and to protect the poor from exploitation, and to regulate the lending of monies to the self help groups by the micro finance institutions, it is urgently required to bring forward a suitable legislation to check the illegal acts of these micro finance institutions across the countrythis bill seeks to achieve the above objectivesnew delhi;pl punianovember 8, 2010 financial memorandumclause 3 of the bill provides that the central government shall designate an authority to be known as the "registering authority" in every district for the purpose of registration and regulation of micro finance institutions clause 5 provides for maintenance of registers of all micro finance institutions by the registering authority the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is likely to involve about rupees one hundred crore as recurring expenditure per annuma non-recurring expenditure of about rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 25 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 protect the women self help groups from exploitation by the micro finance institutions in the country and for matters connected therewith or incidental thereto————(shri pl punia, mp)gmgipmrnd—5685ls(s3)—02122010 | Parliament_bills | fabdd2f6-4bda-5634-b95d-3dd398ddb612 |
the finance bill, 2022 arrangement of clauses ______ chapter i preliminary clauses 1 short title and commencement chapter ii rates of income-tax 2 income-tax chapter iii direct taxes income-tax 3 amendment of section 2 4 amendment of section 10 5 amendment of section 11 6 amendment of section 12a 7 amendment of section 12ab 8 amendment of section 13 9 amendment of section 14a 10 amendment of section 17 11 amendment of section 35 12 amendment of section 37 13 amendment of section 40 14 amendment of section 43b 15 amendment of section 50 16 amendment of section 56 17 amendment of section 68 18 amendment of section 79 19 insertion of new section 79a 20 amendment of section 80ccd 21 amendment of section 80dd clauses 22 amendment of section 80-iac 23 amendment of section 80la 24 amendment of section 92ca 25 amendment of section 94 26 amendment of section 115bab 27 amendment of section 115bbd 28 insertion of new sections 115bbh and 115bbi 29 amendment of section 115jc 30 amendment of section 115jf 31 amendment of section 115td 32 amendment of section 115te 33 amendment of section 115tf 34 amendment of section 119 35 amendment of section 132 36 amendment of section 132b 37 amendment of section 133a 38 amendment of section 139 39 insertion of new section 140b 40 amendment of section 143 41 amendment of section 144 42 amendment of section 144b 43 amendment of section 144c 44 amendment of section 148 45 amendment of section 148a 46 insertion of new section 148b 47 amendment of section 149 48 amendment of section 153 49 amendment of section 153b 50 insertion of new section 156a 51 amendment of section 158aa 52 insertion of new section 158ab 53 amendment of section 170 54 insertion of new section 170a 55 amendment of section 179 56 amendment of section 194-ia 57 amendment of section 194-ib 58 insertion of new section 194r 59 insertion of new section 194s 60 amendment of section 201 61 amendment of section 206ab 62 amendment of section 206c 63 amendment of section 206cca 64 amendment of section 234a 65 amendment of section 234b clauses 66 insertion of new section 239a 67 amendment of section 245ma 68 amendment of section 246a 69 amendment of section 248 70 amendment of section 253 71 amendment of section 255 72 amendment of section 263 73 amendment of section 271aab 74 amendment of section 271aac 75 amendment of section 271aad 76 insertion of new section 271aae 77 amendment of section 271c 78 amendment of section 272a 79 amendment of section 276ab 80 amendment of section 276b 81 amendment of section 276cc 82 amendment of section 278a 83 amendment of section 278aa 84 substitution of new section for section 285b chapter iv indirect taxes customs 85 amendment of section 2 86 amendment of section 3 87 amendment of section 5 88 amendment of section 14 89 amendment of section 28e 90 amendment of section 28h 91 amendment of section 28-i 92 amendment of section 28j 93 insertion of new section 110aa 94 insertion of new section 135aa 95 amendment of section 137 96 validation of certain actions taken under customs act customs tariff 97 amendment of first schedule clauses excise 98 amendment of fourth schedule central goods and services tax 99 amendment of section 16 100 amendment of section 29 101 amendment of section 34 102 amendment of section 37 103 substitution of new section for section 38 104 amendment of section 39 105 substitution of new section for section 41 106 omission of sections 42, 43 and 43a 107 amendment of section 47 108 amendment of section 48 109 amendment of section 49 110 amendment of section 50 111 amendment of section 52 112 amendment of section 54 113 amendment of section 168 114 amendment of notification issued under section 146 of central goods and services tax act read with section 20 of integrated goods and services tax act, retrospectively 115 amendment of notification issued under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 116 retrospective exemption from, or levy or collection of, central tax in certain cases 117 retrospective effect to notification issued under sub-section (2) of section 7 of central goods and services tax act integrated goods and services tax 118 amendment of notification issued under section 20 of integrated goods and services tax read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 119 retrospective exemption from, or levy or collection of, integrated tax in certain cases 120 retrospective effect to notification issued under clause (i) of section 20 of integrated goods and services tax read with sub-section (2) of section 7 of central goods and services tax act clauses union territory goods and services tax 121 amendment of notification issued under section 21 of union territory goods and services tax act read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 122 retrospective exemption from, or levy or collection of, union territory tax in certain cases 123 retrospective effect to notification issued under clause (i) of section 21 of union territory goods and services tax act read with sub-section (2) of section 7 of central goods and services tax act chapter v miscellaneous part i amendments to the reserve bank of india act, 1934 124 amendment of act 2 of 1934 part ii amendment to the finance act, 2001 125 amendment of seventh schedule the first schedulethe second schedule the third schedule the fourth schedule the fifth schedule the sixth schedule the seventh schedule the eighth schedule the ninth schedule the finance bill, 2022 a bill to give effect to the financial proposals of the central government for the financial year 2022-2023 be it enacted by parliament in the seventy-third year of the republic of india as follows:–– chapter i preliminary short title and commencement 1 (1) this act may be called the finance act, 2022 (2) save as otherwise provided in this act,–– (a) sections 2 to 84 shall come into force on the 1st day of april, 2022; (b) sections 99 to 113 shall come into force on such date as the central government may, by notification in the official gazette, appoint chapter ii rates of income-taxincome-tax 2 (1) subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of april, 2022, income-tax shall be charged at the rates specified part i of the first schedule and such tax shall be increased by a surcharge, for the purposes of the union, calculated in each case in the manner provided therein (2) in the cases to which paragraph a of part i of the first schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds two lakh fifty thousand rupees, then,— (a) 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 income were comprised in the total income after the first two lakh fifty thousand rupees of the total income but without being liable to tax], only for the purpose of charging income-tax in respect of the total income; and (b) the income-tax chargeable shall be calculated as follows:— (i) the total income 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 rates specified in the said paragraph a, as if such aggregate income were the total income; (ii) the net agricultural income shall be increased by a sum of two lakh fifty thousand rupees, and the amount of income-tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said paragraph a, as if the net agricultural income as so increased were the total income; (iii) the amount of income-tax determined in accordance with sub-clause (i) shall be reduced by the amount of income-tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax in respect of the total income: provided that in the case of every individual, being a resident in india, who is of the age of sixty years or more but less than eighty years at any time during the previous year, referred to in item (ii) of paragraph a of part i of the first schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had been substituted: provided further that in the case of every individual, being a resident in india, who is of the age of eighty years or more at any time during the previous year, referred to in item (iii) of paragraph a of part i of the first schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh rupees" had been substituted (3) in cases to which the provisions of chapter xii or chapter xii-a or section 115jb or section 115jc or chapter xii-fa or chapter xii-fb or sub-section (1a) of section 161 or section 164 or section 164a or section 167b of the income-tax act, 1961, (hereinafter referred to as the income-tax act) 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) or the rates as specified in that chapter or section, as the case may be: provided that the amount of income-tax computed in accordance with the provisions of section 111a or section 112 or section 112a of the income-tax act shall be increased by a surcharge, for the purposes of the union, as provided in paragraph a, b, c, d or e, as the case may be, of part i of the first schedule, except in case of a domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act or in case of co-operative society whose income is chargeable to tax under section 115bad of the income-tax act: provided further that in respect of any income chargeable to tax under section 115a, 115ab, 115ac, 115aca, 115ad, 115b, 115ba, 115bb, 115bba, 115bbc, 115bbd, 115bbf, 115bbg, 115e, 115jb or 115jc of the income-tax act, the amount of income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the union, calculated,— (a) in the case of every individual or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, not having any income under section 115ad of the income-tax act,— (i) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax; (ii) having a total income exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax; (iii) having a total income exceeding two crore rupees, but not exceeding five crore rupees, at the rate of twenty-five per cent of such income-tax; and (iv) having a total income exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax; (aa) in the case of individual or every association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, having income under section 115ad of the income-tax act,— (i) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax; (ii) having a total income exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax; (iii) having a total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent of such income-tax; (iv) having a total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax; and (v) having a total income [including the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeding two crore rupees, but is not covered in sub-clauses (iii) and (iv), at the rate of fifteen per cent of such income-tax: provided that in case where the total income includes any income by way of dividend or income chargeable under clause (b) of sub-section (1) of section 115ad of the income-tax act, the rate of surcharge on the income-tax calculated on that part of income shall not exceed fifteen per cent; (b) in the case of every co-operative society except a cooperative society whose income is chargeable to tax under section 115bad of the income-tax act or firm or local authority, at the rate of twelve per cent of such income-tax, where the total income exceeds one crore rupees; (c) in the case of every domestic company except such domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act,— (i) at the rate of seven per cent of such incometax, where the total income exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of twelve per cent of such incometax, where the total income exceeds ten crore rupees; (d) in the case of every company, other than a domestic company,— (i) at the rate of two per cent of such income-tax, where the total income exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of five per cent of such income-tax, where the total income exceeds ten crore rupees: provided also that in the case of persons mentioned in (a) and (aa) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds,— (i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees; (ii) one crore rupees but not exceed two crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees; (iii) two crore rupees but not exceed five crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees; (iv) five crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees: provided also that in the case of persons mentioned in (b) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds one crore rupees, the total amount payable as income-tax on such income and surcharge thereon shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided also that in the case of every company having total income chargeable to tax under section 115jb of the income-tax act, and such income exceeds one crore rupees but does not exceed ten crore rupees, the total amount payable as income-tax on such income and surcharge thereon, shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided also that in the case of every company having total income chargeable to tax under section 115jb of the income-tax act, and such income exceeds ten crore rupees, the total amount payable as income-tax on such income and surcharge thereon, shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees: provided also that in respect of any income chargeable to tax under clause (i) of sub-section (1) of section 115bbe of the income-tax act, the amount of income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the union, calculated at the rate of twenty-five per cent of such income-tax: provided also that in case of every domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act, the income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the union, calculated at the rate of ten per cent of such income-tax: provided also that in case of every individual or hindu undivided family, whose income is chargeable to tax under section 115bac of the income-tax, the income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the union, as provided in paragraph a of part i of the first schedule: provided also that in case of every resident cooperative society, whose income is chargeable to tax under section 115bad of the income-tax act, the income tax computed under this sub-section shall be increased by a surcharge, for the purposes of the union, calculated at the rate of ten per cent of such "advance tax" (4) in cases in which tax has to be charged and paid under sub-section (2a) of section 92ce or section 115qa or section 115ta or section 115td of the income-tax act, the tax shall be charged and paid at the rates as specified in those sections and shall be increased by a surcharge, for the purposes of the union, calculated at the rate of twelve per cent of such tax (5) in cases in which tax has to be deducted under sections 193, 194a, 194b, 194bb, 194d, 194lba, 194lbb, 194lbc and 195 of the income-tax act, at the rates in force, the deductions shall be made at the rates specified in part ii of the first schedule and shall be increased by a surcharge, for the purposes of the union, calculated in cases wherever prescribed, in the manner provided therein (6) in cases in which tax has to be deducted under sections 192a, 194, 194c, 194da, 194e, 194ee, 194f, 194g, 194h, 194-i, 194-ia, 194-ib, 194-ic, 194j, 194la, 194lb, 194lba, 194lbb, 194lbc, 194lc, 194ld, 194k, 194m, 194n, 194-o, 194q, 194r, 194s, 196a, 196b, 196c and 196d of the incometax act, the deductions shall be made at the rates specified in those sections and shall be increased by a surcharge, for the purposes of the union,— (a) in the case of every individual or hindu undivided family or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in subclause (vii) of clause (31) of section 2 of the income-tax act, being a non-resident, except in case of deduction on income by way of dividend under section 196d of that act, calculated,— (i) at the rate of ten per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed two crore rupees; (iii) at the rate of twenty-five per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds two crore rupees but does not exceed five crore rupees; (iv) at the rate of thirty-seven per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds five crore rupees; (aa) in the case of every individual or hindu undivided family or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in subclause (vii) of clause (31) of section 2 of the income-tax act, being a non-resident, in case of deduction on income by way of dividend under section 196d of that act, calculated,— (i) at the rate of ten per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees; (ab) in the case of an association of persons consisting of only companies as its members, being a non-resident, calculated,— (i) at the rate of ten per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees; (b) in the case of every co-operative society, being a non-resident, calculated,–– (i) at the rate of seven per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of twelve per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees; (c) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees; (d) in the case of every company, other than a domestic company, calculated,— (i) at the rate of two per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of five per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees (7) in cases in which tax has to be collected under the proviso to section 194b of the income-tax act, the collection shall be made at the rates specified in part ii of the first schedule, and shall be increased by a surcharge, for the purposes of the union, calculated, in cases wherever prescribed, in the manner provided therein (8) in cases in which tax has to be collected under section 206c of the income-tax act, the collection shall be made at the rates specified in that section and shall be increased by a surcharge, for the purposes of the union,— (a) in the case of every individual or hindu undivided family or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in subclause (vii) of clause (31) of section 2 of the income-tax act, being a non-resident, calculated,— (i) at the rate of ten per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed two crore rupees; (iii) at the rate of twenty-five per cent of such tax, where the income or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds two crore rupees but does not exceed five crore rupees; (iv) at the rate of thirty-seven per cent of such tax, where the income or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds five crore rupees; (aa) in the case of an association of persons consisting of only companies as its members, being a non-resident, calculated,— (i) at the rate of ten per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees; (b) in the case of every co-operative society, being a non-resident, calculated,–– (i) at the rate of seven per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of twelve per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds ten crore rupees; (c) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees; (d) in the case of every company, other than a domestic company, calculated,— (i) at the rate of two per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of five per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds ten crore rupees (9) subject to the provisions of sub-section (10), in cases in which income-tax has to be charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 174a or section 175 or sub-section (2) of section 176 of the income-tax act or deducted from, or paid on, income chargeable under the head "salaries" under section 192 of the said act or deducted under section 194p of the said act or in which the "advance tax" payable under chapter xvii-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 charged, deducted or computed at the rate or rates specified in part iii of the first schedule and such tax shall be increased by a surcharge, for the purposes of the union, calculated in such cases and in such manner as provided therein: provided that in cases to which the provisions of chapter xii or chapter xii-a or section 115jb or section 115jc or chapter xii-fa or chapter xii-fb or sub-section (1a) of section 161 or section 164 or section 164a or section 167b of the income-tax act apply, "advance tax" shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that chapter or section, as the case may be: provided further that the amount of "advance tax" computed in accordance with the provisions of section 111a or section 112 or 112a of the income-tax act shall be increased by a surcharge, for the purposes of the union, as provided in paragraph a, b, c, d or e, as the case may be, of part iii of the first schedule except in case of a domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act or in case of a resident co-operative society whose income is chargeable to tax under section 115bad of the income-tax act: provided also that in respect of any income chargeable to tax under sections 115a, 115ab, 115ac, 115aca, 115ad, 115b, 115ba, 115bb, 115bba, 115bbc,115bbf, 115bbg,115bbh, 115bbi, 115e, 115jb or 115jc of the income-tax act, "advance tax" computed under the first proviso shall be increased by a surcharge, for the purposes of the union, calculated,— (a) in the case of every individual or hindu undivided family or association of persons, except in a case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in subclause (vii) of clause (31) of section 2 of the income-tax act, not having any income under section 115ad of the income-tax act,— (i) at the rate of ten per cent of such "advance tax", where the total income exceeds fifty lakh rupees but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed two crore rupees; (iii) at the rate of twenty-five per cent of such "advance tax", where the total income exceeds two crore rupees but does not exceed five crore rupees; (iv) at the rate of thirty-seven per cent of such "advance tax", where the total income exceeds five crore rupees; (aa) in the case of individual or every association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, having income under section 115ad of the income-tax act,— (i) at the rate of ten per cent of such "advance tax", where the total income exceeds fifty lakh rupees, but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed two crore rupees; (iii) at the rate of twenty-five per cent of such "advance tax", where the total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeds two crore rupees but does not exceed five crore rupees; (iv) at the rate of thirty-seven per cent of such "advance tax", where the total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeds five crore rupees; (v) at the rate of fifteen per cent of such "advance tax", where the total income [including the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115ad of the income-tax act] exceeds two crore rupees but is not covered in sub-clauses (iii) and (iv): provided that in case where the total income includes any income by way of dividend or income chargeable under clause (b) of sub-section (1) of section 115ad of the income-tax act, the rate of surcharge on the advance tax calculated on that part of income shall not exceed fifteen per cent; (ab) in the case of an association of persons consisting of only companies as its members, being a non-resident,— (i) at the rate of ten per cent of such "advance tax", where the total income exceeds fifty lakh rupees, but does not exceed one crore rupees; (ii) at the rate of fifteen per cent of such "advance tax", where the total income exceeds one crore rupees; (b) in the case of every co-operative society except such co-operative society whose income is chargeable to tax under section 115bad of the income-tax act,–– (i) at the rate of seven per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of twelve per cent of such "advance tax", where the total income exceeds ten crore rupees; (c) in the case of every firm or local authority at the rate of twelve per cent of such "advance tax", where the total income exceeds one crore rupees; (d) in the case of every domestic company except such domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act,— (i) at the rate of seven per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of twelve per cent of such "advance tax", where the total income exceeds ten crore rupees; (e) in the case of every company, other than a domestic company,— (i) at the rate of two per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees; (ii) at the rate of five per cent of such "advance tax", where the total income exceeds ten crore rupees: provided also that in the case of persons mentioned in (a) and (aa) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds,— (a) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees; (b) one crore rupees but does not exceed two crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees; (c) two crore rupees but does not exceed five crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees; (d) five crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees: provided also that in the case of persons mentioned in (ab) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds–– (a) fifty lakh rupees, but does not exceed one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees; (b) one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided also that in the case of persons mentioned in (b) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds,— (a) one crore rupees but does not exceed ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees; (b) ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees: provided also that in the case of persons mentioned in (c) above, having total income chargeable to tax under section 115jc of the income-tax act, and such income exceeds one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided also that in the case of every company having total income chargeable to tax under section 115jb of the income-tax act, and such income exceeds one crore rupees but does not exceed ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided also that in the case of every company having total income chargeable to tax under section 115jb of the income-tax act, and such income exceeds ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees: provided also that in respect of any income chargeable to tax under clause (i) of sub-section (1) of section 115bbe of the income-tax act, the "advance tax" computed under the first proviso shall be increased by a surcharge, for the purposes of the union, calculated at the rate of twenty-five per cent of such "advance tax": provided also that in case of every domestic company whose income is chargeable to tax under section 115baa or section 115bab of the income-tax act, the advance tax computed under the first proviso shall be increased by a surcharge, for the purposes of the union, calculated at the rate of ten per cent of such "advance tax": provided also that in case of every individual or hindu undivided family, whose income is chargeable to tax under section 115bac of the income-tax act, the advance tax computed under the first proviso shall be increased by a surcharge, for the purposes of the union, as provided in paragraph a of part iii of the first schedule: provided also that in case of every resident co-operative society whose income is chargeable to tax under section 115bad of the income-tax act, the advance tax computed under the first proviso shall be increased by a surcharge, for the purposes of the union, calculated at the rate of ten per cent of such "advance tax" (10) in cases to which paragraph a of part iii of the first schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the income-tax act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income exceeding five thousand rupees, in addition to total income and the total income exceeds two lakh fifty thousand rupees, then, in charging income-tax under sub-section (2) of section 174 or section 174a or section 175 or sub-section (2) 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,— (a) 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 income were comprised in the total income after the first two lakh fifty thousand rupees of the total income but without being liable to tax], only for the purpose of charging or computing such income-tax or, as the case may be, "advance tax" in respect of the total income; and (b) such income-tax or, as the case may be, "advance tax" shall be so charged or computed as follows:— (i) 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 specified in the said paragraph a, as if such aggregate income were the total income; (ii) the net agricultural income shall be increased by a sum of two lakh fifty thousand rupees, and 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 paragraph a, as if the net agricultural income were the total income; (iii) the amount of income-tax or "advance tax" determined in accordance with sub-clause (i) shall be reduced by the amount of income-tax or, as the case may be, "advance tax" determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax or, as the case may be, "advance tax" in respect of the total income: provided that in the case of every individual, being a resident in india, who is of the age of sixty years or more but less than eighty years at any time during the previous year, referred to in item (ii) of paragraph a of part iii of the first schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had been substituted: provided further that in the case of every individual, being a resident in india, who is of the age of eighty years or more at any time during the previous year, referred to in item (iii) of paragraph a of part iii of the first schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh rupees" had been substituted: provided also that the amount of income-tax or "advance tax" so arrived at, shall be increased by a surcharge for the purposes of the union, calculated in each case, in the manner provided therein (11) the amount of income-tax as specified in sub-sections (1) to (3) and as increased by the applicable surcharge, for the purposes of the union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the union, to be called the "health and education cess on income-tax", calculated at the rate of four per cent of such income-tax and surcharge so as to fulfil the commitment of the government to provide and finance quality health services and universalised quality basic education and secondary and higher education (12) the amount of income-tax as specified in sub-sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the union, to be called the "health and education cess on income-tax", calculated at the rate of four per cent of such income-tax and surcharge so as to fulfil the commitment of the government to provide and finance quality health services and universalised quality basic education and secondary and higher education: provided that nothing contained in this sub-section shall apply to cases in which tax is to be deducted or collected under the sections of the income-tax act mentioned in sub-sections (5), (6), (7) and (8), if the income subjected to deduction of tax at source or collection of tax at source is paid to a domestic company and any other person who is resident in india (13) for the purposes of this section and the first schedule,— (a) "domestic company" means an indian company or any other company which, in respect of its income liable to income-tax under the income-tax act, for the assessment year commencing on the 1st day of april, 2018, has made the prescribed arrangements for the declaration and payment within india of the dividends (including dividends on preference shares) payable out of such income; (b) "insurance commission" means any remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance); (c) "net agricultural income" in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in accordance with the rules contained in part iv of the first schedule; (d) all other words and expressions used in this section and the first schedule but not defined in this sub-section and defined in the income-tax act shall have the meanings, respectively, assigned to them in that act chapter iii direct taxes income-tax 3 in section 2 of the income-tax act,–– amendment of section 2 (a) in clause (42c), for the word "sales" occurring at the end and before explanation 1, the word "transfer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021; (b) after clause (47), the following clause shall be inserted, namely:–– '(47a) "virtual digital asset" means–– (a) any information or code or number or token (not being indian currency or foreign currency), generated through cryptographic means or otherwise, by whatever name called, providing a digital representation of value exchanged with or without consideration, with the promise or representation of having inherent value, or functions as a store of value or a unit of account including its use in any financial transaction or investment, but not limited to investment scheme; and can be transferred, stored or traded electronically; (b) a non-fungible token or any other token of similar nature, by whatever name called; (c) any other digital asset, as the central government may, by notification in the official gazette specify: provided that the central government may, by notification in the official gazette, exclude any digital asset from the definition of virtual digital asset subject to such conditions as may be specified therein explanation––for the purposes of this clause,–– (a) "non-fungible token" means such digital asset as the central government may, by notification in the official gazette, specify; (b) the expressions "currency", "foreign currency" and "indian currency" shall have the same meanings as respectively assigned to them in clauses (h), (m) and (q) of section 2 of the foreign exchange management act, 1999' 42 of 1999 amendment of section 10 4 in section 10 of the income-tax act,–– (a) with effect from the 1st day of april, 2023,–– (i) in clause (4e), after the words "non-deliverable forward contracts", the words "or offshore derivative instruments or over-the-counter derivatives," shall be inserted; (ii) in clause (4f),–– (i) after the word "aircraft", the words "or a ship" shall be inserted; (ii) for the explanation, the following explanation shall be substituted, namely:–– 'explanation—for the purposes of this clause,– (i) "aircraft" means an aircraft or a helicopter, or an engine of an aircraft or a helicopter, or any part thereof; (ii) "ship" means a ship or an ocean vessel, engine of a ship or ocean vessel, or any part thereof;'; (iii) after clause (4f), the following clause shall be inserted, namely:–– '(4g) any income received by a non-resident from portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of such non-resident, in an account maintained with an offshore banking unit in any international financial services centre, as referred to in sub-section (1a) of section 80la, to the extent such income accrues or arises outside india and is not deemed to accrue or arise in india explanation—for the purposes of this clause, "portfolio manager" shall have the same meaning as assigned to it in clause (z) of sub-regulation (1) of regulation (2) of the international financial services centres authority (capital market intermediaries) regulations, 2021, made under the international financial services centres authority act, 2019;'; (iv) in clause (8), after sub-clause (b), the following proviso shall be inserted, namely:–– "provided that nothing contained in this clause shall apply to such remuneration and income of the previous year relevant to the assessment year beginning on or after the 1st day of april, 2023;"; (v) in clause (8a), after sub-clause (b) and before the explanation, the following proviso shall be inserted, namely:–– "provided that nothing contained in this clause shall apply to such remuneration, fee and income of the previous year relevant to the assessment year beginning on or after the 1st day of april, 2023"; (vi) in clause (8b), after sub-clause (b), the following proviso shall be inserted, namely:–– "provided that nothing contained in this clause shall apply to such remuneration and income of the previous year relevant to the assessment year beginning on or after the 1st day of april, 2023;"; (vii) after clause (9), the following proviso shall be inserted, namely:–– "provided that nothing contained in this clause shall apply to such income of the previous year relevant to the assessment year beginning on or after the 1st day of april, 2023;"; (b) in clause (23c),–– (i) in sub-clauses (iv), (v), (vi) and (via), for the words "prescribed authority", the words "principal commissioner or commissioner" shall be substituted; (ii) in the third proviso,–– (i) after explanation 1, the following explanations shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2021, namely:–– "explanation 1a––for the purposes of this proviso, where the property held under a trust or institution referred to in clause (v) includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80g, any sum received by such trust or institution as a voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution as forming part of the corpus of that trust or institution, subject to the condition that the trust or institution,–– (a) applies such corpus only for the purpose for which the voluntary contribution was made; (b) does not apply such corpus for making contribution or donation to any person; (c) maintains such corpus as separately identifiable; and (d) invests or deposits such corpus in the forms and modes specified under sub-section (5) of section 11 explanation 1b––for the purposes of explanation 1a, where any trust or institution referred to in sub-clause (v) has treated any sum received by it as forming part of the corpus, and subsequently any of the conditions specified in clause (a) or clause (b) or clause (c) or clause (d) of the said explanation is violated, such sum shall be deemed to be the income of such trust or institution of the previous year during which the violation takes place"; (ii) after explanation 2, the following explanations shall be inserted with effect from the 1st day of april, 2023, namely:–– "explanation 3––for the purposes of determining the amount of application under this proviso, where eighty-five per cent of the income referred to in clause (a) of this proviso is not applied wholly and exclusively to the objects for which the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) is established, during the previous year but is accumulated or set apart, either in whole or in part, for application to such objects, such income so accumulated or set apart shall not be included in the total income of the previous year of the person in receipt of the income, if the following conditions are complied with, namely:— (a) such person furnishes a statement in such form and manner, as may be prescribed, to the assessing officer stating the purpose for which the income is being accumulated or set apart and the period for which the income is to be accumulated or set apart, which shall in no case exceed five years; (b) the money so accumulated or set apart is invested or deposited in the forms or modes specified in sub-section (5) of section 11; and (c) the statement referred to in clause (a) is furnished on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the previous year: provided that in computing the period of five years referred to in clause (a), the period during which the income could not be applied for the purpose for which it is so accumulated or set apart, due to an order or injunction of any court, shall be excluded explanation 4—any income referred to in explanation 3, which— (a) is applied for purposes other than wholly and exclusively to the objects for which the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) is established or ceases to be accumulated or set apart for application thereto; or (b) ceases to remain invested or deposited in any of the forms or modes specified in subsection (5) of section 11; or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in clause (a) of explanation 3; or (d) is credited or paid to any trust or institution registered under section 12aa or section 12ab or to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via), shall be deemed to be the income of such person of the previous year–– (i) in which it is so applied or ceases to be so accumulated or set apart under clause (a); or (ii) in which it ceases to remain so invested or deposited under clause (b); or (iii) being the last previous year of the period, for which the income is accumulated or set apart under clause (a) of explanation 3, but not utilised for the purpose for which it is so accumulated or set apart under clause (c); or (iv) in which it is credited or paid to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution under clause (d) explanation 5––notwithstanding anything contained in explanation 4, where due to circumstances beyond the control of the person in receipt of the income, any income invested or deposited in accordance with the provisions of clause (b) of explanation 3 cannot be applied for the purpose for which it was accumulated or set apart, the assessing officer may, on an application made to him in this behalf, allow such person to apply such income for such other purpose in india as is specified in the application by that person and as is in conformity with the objects for which the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or subclause (vi) or sub-clause (via) is established; and thereupon the provisions of explanation 4 shall apply as if the purpose specified by that person in the application under this explanation were a purpose specified in the notice given to the assessing officer under clause (a) of explanation 3: provided that the assessing officer shall not allow application of such income by way of payment or credit made for the purposes referred to in clause (d) of explanation 4:"; (iii) for the tenth proviso, the following proviso shall be substituted with effect from the 1st day of april, 2023, namely:–– "provided also that where the total income of the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), without giving effect to the provisions of the said subclauses, exceeds the maximum amount which is not chargeable to tax in any previous year, such fund or institution or trust or any university or other educational institution or any hospital or other medical institution shall–– (a) keep and maintain books of account and other documents in such form and manner and at such place, as may be prescribed; and (b) get its accounts audited in respect of that year by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab and furnish by that date, the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed:"; (iv) for the fifteenth proviso, the following proviso shall be substituted, namely:–– 'provided also that where the fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) is approved under the said clause and subsequently— (a) the principal commissioner or commissioner has noticed occurrence of one or more specified violations during any previous year; or (b) the principal commissioner or commissioner has received a reference from the assessing officer under the second proviso to subsection (3) of section 143 for any previous year; or (c) such case has been selected in accordance with the risk management strategy, formulated by the board from time to time, for any previous year, the principal commissioner or commissioner shall— (i) call for such documents or information from the fund or institution or trust or any university or other educational institution or any hospital or other medical institution, or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence of any specified violation; (ii) pass an order in writing cancelling the approval of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution, on or before the specified date, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied that one or more specified violation has taken place; (iii) pass an order in writing refusing to cancel the approval of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution, on or before the specified date, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause (ii) or clause (iii), as the case may be, to the assessing officer and such fund or institution or trust or any university or other educational institution or any hospital or other medical institution explanation 1––for the purposes of this proviso, "specified date" shall mean the day on which the period of six months, calculated from the end of the quarter in which the first notice is issued by the principal commissioner or commissioner, on or after the 1st day of april, 2022, calling for any document or information, or for making any inquiry, under clause (i) expires explanation 2––for the purposes of this proviso, the following shall mean "specified violation",–– (a) where any income of the fund or institution or trust or any university or other educational institution or any hospital or other medical institution has been applied other than for the objects for which it is established; or (b) the fund or institution or trust or any university or other educational institution or any hospital or other medical institution has income from profits and gains of business, which is not incidental to the attainment of its objectives or separate books of account are not maintained by it in respect of the business which is incidental to the attainment of its objectives; or (c) any activity of the fund or institution or trust or any university or other educational institution or any hospital or other medical institution— (a) is not genuine; or (b) is not being carried out in accordance with all or any of the conditions subject to which it was notified or approved; or (d) the fund or institution or trust or any university or other educational institution or any hospital or other medical institution has not complied with the requirement of any other law for the time being in force, and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality explanation 3––for the purposes of clause (b) of this proviso, where the assessing officer has intimated the central government or the prescribed authority under the first proviso of sub-section (3) of section 143 about the contravention of the provisions of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of this clause by any fund or institution or trust or university or other educational institution or any hospital or other medical institution in respect of an assessment year, and the approval granted to such fund or institution or trust or university or other educational institution or any hospital or other medical institution has not been withdrawn, or the notification issued in its case has not been rescinded, on or before the 31st day of march, 2022, such intimation shall be deemed to be a reference received by the principal commissioner or commissioner as on the 1st day of april, 2022, and the provisions of clause (b) of the second proviso to sub-section (3) of section 143 shall apply accordingly for such assessment year:'; (v) for the nineteenth proviso, the following proviso shall be substituted, namely:–– "provided also that where the fund or institution referred to in sub-clause (iv) or the trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) has been approved by the principal commissioner or commissioner, and the approval is in force for any previous year, then, nothing contained in any other provision of this section, other than clause (1) thereof, shall operate to exclude any income received on behalf of such fund or institution or trust or university or other educational institution or hospital or other medical institution, as the case may be, from the total income of the person in receipt thereof for that previous year:"; (vi) after the nineteenth proviso and before explanation 1, the following provisos shall be inserted with effect from the 1st day of april, 2023, namely:–– 'provided also that the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall furnish the return of income for the previous year in accordance with the provisions of sub-section (4c) of section 139, within the time allowed under that section: provided also that where the income or part of income or property of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), has been applied directly or indirectly for the benefit of any person referred to in sub-section (3) of section 13, such income or part of income or property shall, after taking into account the provisions of sub-sections (2), (4) and (6) of the said section, be deemed to be the income of such person of the previous year in which it is so applied: provided also that where any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) violates the conditions of the tenth proviso or twentieth proviso, or where the provisions of the eighteenth proviso are applicable, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in india, for the objects of the fund or institution or trust or the university or other educational institution or the hospital or other medical institution, subject to fulfilment of the following conditions, namely:–– (a) such expenditure is not from the corpus standing to the credit of the fund or institution or trust or the university or other educational institution or the hospital or other medical institution as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which the income is being computed; (b) such expenditure is not from any loan or borrowing; (c) claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income in the same or any other previous year; and (d) such expenditure is not in the form of any contribution or donation to any person explanation—for the purposes of determining the amount of expenditure under this proviso, the provisions of sub-clause (ia) of clause (a) of section 40 and subsections (3) and (3a) of section 40a shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "profits and gains of business or profession": provided also that for the purposes of computing income chargeable to tax under the twenty-second proviso, no deduction in respect of any expenditure or allowance or set-off of any loss shall be allowed to the assessee under any other provision of this act:' (vii) after explanation 2, the following shall be inserted, namely:–– "explanation 3––for the purposes of this clause, any sum payable by any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in subclause (iv) or sub-clause (v) or sub-clause (vi) or subclause (via) shall be considered as application of income during the previous year in which such sum is actually paid by it (irrespective of the previous year in which the liability to pay such sum was incurred by the fund or institution or trust or any university or other educational institution or any hospital or other medical institution according to the method of accounting regularly employed by it): provided that where during any previous year any sum has been claimed to have been applied by the fund or institution or trust or any university or other educational institution or any hospital or other medical institution, such sum shall not be allowed as application in any subsequent previous year;" amendment of section 11 5 in section 11 of the income-tax act,–– (a) in sub-section (1), after explanation 3, the following explanations shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2021, namely:–– "explanation 3a––for the purposes of this sub- section, where the property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of subsection (2) of section 80g, any sum received by such trust or institution as voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution as forming part of the corpus of the trust or the institution, subject to the condition that the trust or the institution–– (a) applies such corpus only for the purpose for which the voluntary contribution was made; (b) does not apply such corpus for making contribution or donation to any person; (c) maintains such corpus as separately identifiable; and (d) invests or deposits such corpus in the forms and modes specified under sub-section (5) of section 11 explanation 3b––for the purposes of explanation 3a, where any trust or institution has treated any sum received by it as forming part of the corpus, and subsequently any of the conditions specified in clause (a) or clause (b) or clause (c) or clause (d) of the said explanation is violated, such sum shall be deemed to be the income of such trust or institution of the previous year during which the violation takes place"; (b) in sub-section (3), with effect from the 1st day of april, 2023,–– (a) in clause (c), the words "or in the year immediately following the expiry thereof" shall be omitted; (b) for the long line, the following long line shall be substituted, namely:–– "shall be deemed to be the income of such person of the previous year–– (i) in which it is so applied or ceases to be so accumulated or set apart under clause (a); or (ii) in which it ceases to remain so invested or deposited under clause (b); or (iii) being the last previous year of the period, for which the income is accumulated or set apart but not utilised for the purpose for which it is so accumulated or set apart under clause (c); or (iv) in which it is credited or paid to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution under clause (d)"; (c) after sub-section (7), the following shall be inserted, namely:–– "explanation––for the purposes of this section, any sum payable by any trust or institution shall be considered as application of income in the previous year in which such sum is actually paid by it (irrespective of the previous year in which the liability to pay such sum was incurred by the trust or institution according to the method of accounting regularly employed by it): provided that where during any previous year, any sum has been claimed to have been applied by the trust or institution, such sum shall not be allowed as application in any subsequent previous year" amendment of section 12a 6 in section 12a of the income-tax act, in sub-section (1), for clause (b), the following clause shall be substituted with effect from the 1st day of april, 2023, namely:–– "(b) where the total income of the trust or institution as computed under this act without giving effect to the provisions of sections 11 and 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year,–– (i) the books of account and other documents have been kept and maintained in such form and manner and at such place, as may be prescribed; and (ii) the accounts of the trust or institution for that year have been audited by an accountant defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab and the person in receipt of the income furnishes by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars, as may be prescribed; " amendment of section 12ab 7 in section 12ab of the income-tax act, for sub-sections (4) and (5), the following the sub-sections shall be substituted, namely:–– '(4) where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of subsection (1) of section 12aa, as the case may be, and subsequently,–– (a) the principal commissioner or commissioner has noticed occurrence of one or more specified violations during any previous year; or (b) the principal commissioner or commissioner has received a reference from the assessing officer under the second proviso to sub-section (3) of section 143 for any previous year; or (c) such case has been selected in accordance with the risk management strategy, formulated by the board from time to time, for any previous year, the principal commissioner or commissioner shall— (i) call for such documents or information from the trust or institution, or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence or otherwise of any specified violation; (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied that one or more specified violations have taken place; (iii) pass an order in writing, refusing to cancel the registration of such trust or institution, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause (ii) or clause (iii), as the case may be, to the assessing officer and such trust or institution explanation––for the purposes of this sub-section, the following shall mean "specified violation",–– (a) where any income derived from property held under trust, wholly or in part for charitable or religious purposes, has been applied, other than for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by such trust or institution in respect of the business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public; or (d) the trust or institution established for charitable purpose created or established after the commencement of this act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution–– (i) is not genuine; or (ii) is not being carried out in accordance with all or any of the conditions subject to which it was registered; or (f) the trust or institution has not complied with the requirement of any other law, as referred to in item (b) of sub-clause (i) of clause (b) of sub-section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality (5) the order under clause (ii) or clause (iii) of sub- section (4), as the case may be, shall be passed before the expiry of a period of six months, calculated from the end of the quarter in which the first notice is issued by the principal commissioner or commissioner, on or after the 1st day of april, 2022, calling for any document or information, or for making any inquiry, under clause (i) of sub-section (4)' amendment of section 13 8 in section 13 of the income-tax act, with effect from the 1st day of april, 2023,–– (a) in sub-section (1),–– (i) in clause (c), in the long line, for the word, brackets and figure "sub-section (3)", the words, brackets and figures "sub-section (3), such part of income as referred to in sub-clauses (i) and (ii)" shall be substituted; (ii) in clause (d), in the long line, for the word and figures "november, 1983", the words, figures and brackets "november, 1983, to the extent of such deposits or investments referred to in sub-clauses (i), (ii) and (iii)" shall be substituted; (b) after sub-section (9) and before explanation 1, the following sub-sections shall be inserted, namely:–– '(10) where the provisions of sub-section (8) are applicable to any trust or institution or it violates the conditions specified under clause (b) or clause (ba) of subsection (1) of section 12a, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in india, for the objects of the trust or institution, subject to fulfilment of the following conditions, namely:–– (a) such expenditure is not from the corpus standing to the credit of the trust or institution as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which income is being computed; (b) such expenditure is not from any loan or borrowing; (c) claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other previous year; and (d) such expenditure is not in the form of any contribution or donation to any person explanation—for the purposes of determining the amount of expenditure under this sub-section, the provisions of sub-clause (ia) of clause (a) of section 40 and sub-sections (3) and (3a) of section 40a, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "profits and gains of business or profession" (11) for the purposes of computing income chargeable to tax under sub-section (10), no deduction in respect of any expenditure or allowance or set-off of any loss shall be allowed to the assessee under any other provision of this act' amendment of section 14a 9 in section 14a of the income-tax act,–– (a) in sub-section (1), for the words "for the purposes of", the words "notwithstanding anything to the contrary contained in this act, for the purposes of" shall be substituted; (b) after the proviso, the following explanation shall be inserted, namely:–– "explanation––for the removal of doubts, it is hereby clarified that notwithstanding anything to the contrary contained in this act, the provisions of this section shall apply and shall be deemed to have always applied in a case where the income, not forming part of the total income under this act, has not accrued or arisen or has not been received during the previous year relevant to an assessment year and the expenditure has been incurred during the said previous year in relation to such income not forming part of the total income" 10 in section 17 of the income-tax act, in clause (2), in the amendment of section 17 first proviso, in clause (ii), after sub-clause (b), the following subclause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2020, namely:–– "(c) in respect of any illness relating to covid-19 subject to such conditions as the central government may, by notification in the official gazette, specify in this behalf:" amendment of section 35 11 in section 35 of the income-tax act, in sub-section (1a), for the words, brackets, figures and letter "the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) shall not be entitled to deduction under the respective clauses of the said sub-section", the words, brackets, figures and letter "the deduction in respect of any sum paid to the research association, university, college or other institution referred to in clause (ii) or clause (iii), or the company referred to in clause (iia) of sub-section (1), shall not be allowed" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021 amendment of section 37 12 in section 37 of the income-tax act, in sub-section (1), after explanation 2, the following explanation shall be inserted, namely:–– 'explanation 3––for the removal of doubts, it is hereby clarified that the expression "expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law" under explanation 1, shall include and shall be deemed to have always included the expenditure incurred by an assessee,–– (i) for any purpose which is an offence under, or which is prohibited by, any law for the time being in force, in india or outside india; or (ii) to provide any benefit or perquisite, in whatever form, to a person, whether or not carrying on a business or exercising a profession, and acceptance of such benefit or perquisite by such person is in violation of any law or rule or regulation or guideline, as the case may be, for the time being in force, governing the conduct of such person; or (iii) to compound an offence under any law for the time being in force, in india or outside india' amendment of section 40 13 in section 40 of the income-tax act, in clause (a), in subclause (ii), after explanation 2, the following explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2005, namely:–– 'explanation 3–– for the removal of doubts, it is hereby clarified that for the purposes of this sub-clause, the term "tax" shall include and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax' amendment of section 43b 14 in section 43b of the income-tax act, with effect from the 1st day of april, 2023,–– (i) in explanation 3c, after the words "loan or borrowing", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted; (ii) in explanation 3ca, after the words "loan or borrowing", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted; (iii) in explanation 3d, after the words "loan or advance", the words "or debenture or any other instrument by which the liability to pay is deferred to a future date" shall be inserted amendment of section 50 15 in section 50 of the income-tax act, after the proviso, the following explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2021, namely:–– "explanation––for the purposes of this section, reduction of the amount of goodwill of a business or profession, from the block of asset in accordance with subitem (b) of item (ii) of sub-clause (c) of clause (6) of section 43 shall be deemed to be transfer" 16 in section 56 of the income-tax act, in sub-section (2),––amendment of section 56 15 of 1992 50 of 2019 (a) in clause (viib), in the explanation, in clause (aa), after the words and figures "securities and exchange board of india act, 1992", the words and figures "or regulated under the international financial services centres authority act, 2019" shall be inserted with effect from the 1st day of april, 2023; (b) in clause (x),–– (i) in the proviso occurring after item (b) in sub- clause (c), after clause (xi) and before the explanation, the following clauses shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2020, namely:–– '(xii) by an individual, from any person, in respect of any expenditure actually incurred by him on his medical treatment or treatment of any member of his family, for any illness related to covid-19 subject to such conditions, as the central government may, by notification in the official gazette, specify in this behalf; (xiii) by a member of the family of a deceased person–– (a) from the employer of the deceased person; or (b) from any other person or persons to the extent that such sum or aggregate of such sums does not exceed ten lakh rupees, where the cause of death of such person is illness related to covid-19 and the payment is–– (i) received within twelve months from the date of death of such person; and (ii) subject to such other conditions, as the central government may, by notification in the official gazette, specify in this behalf explanation––for the purposes of clauses (xii) and (xiii) of this proviso, "family", in relation to an individual, shall have the same meaning as assigned to it in explanation 1 to clause (5) of section 10'; (ii) for the explanation, the following explanation shall be substituted with effect from the 1st day of april, 2023, namely:–– 'explanation––for the purposes of this clause,–– (a) the expressions "assessable", "fair market value", "jewellery", "relative" and "stamp duty value" shall have the same meanings as respectively assigned to them in the explanation to clause (vii); and (b) the expression "property" shall have the same meaning as assigned to it in clause (d) of the explanation to clause (vii) and shall include virtual digital asset' amendment of section 68 17 in section 68 of the income-tax act, with effect from the 1st day of april, 2023–– (i) in the first proviso, for the words "provided that", the following shall be substituted, namely:–– "provided that where the sum so credited consists of loan or borrowing or any such amount, by whatever name called, any explanation offered by such assessee shall be deemed to be not satisfactory, unless— (a) the person in whose name such credit is recorded in the books of such assessee also offers an explanation about the nature and source of such sum so credited; and (b) such explanation in the opinion of the assessing officer aforesaid has been found to be satisfactory: provided further that"; (ii) in the second proviso,–– (a) for the words "provided further", the words "provided also" shall be substituted; (b) for the words "first proviso", the words "first proviso or second proviso" shall be substituted amendment of section 79 18 in section 79 of the income-tax act,–– (i) in sub-section (2), after clause (e), the following clause shall be inserted, namely:–– "(f) to an erstwhile public sector company subject to the condition that the ultimate holding company of such company, immediately after the completion of strategic disinvestment, continues to hold, directly or through its subsidiary or subsidiaries, at least fifty-one per cent of the voting power of such company in aggregate"; (ii) after sub-section (2), the following sub-section shall be inserted, namely:–– "(3) notwithstanding anything contained in subsection (2), if the condition specified in clause (f) of the said sub-section is not complied with in any previous year after the completion of strategic disinvestment, the provisions of sub-section (1) shall apply for such previous year and subsequent previous years"; (iii) in the explanation, after clause (i), the following clauses shall be inserted, namely:–– '(ia) "erstwhile public sector company" shall have the same meaning as assigned to it in clause (ii) of the explanation to clause (d) of sub-section (1) of section 72a; (ib) "strategic disinvestment" shall have the same meaning as assigned to it in clause (iii) of the explanation to clause (d) of sub-section (1) of section 72a;' 19 after section 79 of the income tax act, the following section shall be inserted, namely:–– insertion of new section 79a no set off of losses consequent to search, requisition and survey '79a notwithstanding anything contained in this act, where consequent to a search under section 132 or a requisition under section 132a or a survey under section 133a other than under sub-section (2a) of that section, the total income of any previous year of an assessee includes any undisclosed income, no set off, against such undisclosed income, of any loss, whether brought forward or otherwise, or unabsorbed depreciation under sub-section (2) of section 32, shall be allowed to the assessee under any provision of this act in computing his total income for such previous year explanation––for the purposes of this section, the expression "undisclosed income" means,–– (i) any income of the previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books of account or other documents or transactions found in the course of a search under section 132 or a requisition under section 132a or a survey under section 133a other than under sub-section (2a) of that section, which has— (a) not been recorded on or before the date of search or requisition or survey, as the case may be, in the books of account or other documents maintained in the normal course relating to such previous year; or (b) not been disclosed to the principal chief commissioner or chief commissioner or principal commissioner or commissioner before the date of search or requisition or survey, as the case may be; or (ii) any income of the previous year represented, either wholly or partly, by any entry in respect of an expense recorded in the books of account or other documents maintained in the normal course relating to the previous year which is found to be false and which would not have been found to be so, had the search not been initiated or the survey not been conducted or the requisition not been made' amendment of section 80ccd 20 in section 80ccd of the income-tax act, in sub-section (2), for the words "central government" wherever they occur, the words "central government or the state government" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2020 amendment of section 80dd 21 in section 80dd of the income-tax act, with effect from the 1st day of april 2023,–– (i) in sub-section (2), for clause (a), the following clause shall be substituted, namely:–– "(a) the scheme referred to in clause (b) of sub-section (1) provides for payment of annuity or lump sum amount for the benefit of a dependant, being a person with disability,–– (i) in the event of the death of the individual or the member of the hindu undivided family in whose name subscription to the scheme has been made; or (ii) on attaining the age of sixty years or more by such individual or the member of the hindu undivided family, and the payment or deposit to such scheme has been discontinued;"; (ii) after sub-section (3), the following sub-section shall be inserted, namely:–– "(3a) the provisions of sub-section (3) shall not apply to the amount received by the dependant, being a person with disability, before his death, by way of annuity or lump sum by application of the condition referred to in sub-clause (ii) of clause (a) of sub-section (2)" amendment of section 80-iac 22 in section 80-iac of the income-tax act, in the explanation below sub-section (4), in clause (ii), in sub-clause (a), for the figures "2022", the figures "2023" shall be substituted amendment of section 80la 23 in section 80la of the income-tax act, in sub-section (2), in clause (d), with effect from the 1st day of april, 2023,–– (i) after the words "being an aircraft", the words "or a ship" shall be inserted; (ii) in the explanation, for the words 'this clause, "aircraft" shall', the words 'this clause, "aircraft" and "ship" shall' shall be substituted amendment of section 92ca 24 in section 92ca of the income-tax act, in sub-section (9), in the proviso, for the figures "2022", the figures "2024" shall be substituted amendment of section 94 25 in section 94 of the income-tax act, with effect from the 1st day of april, 2023,–– (i) in sub-section (8), for the word "units" wherever it occurs, the words "securities or units" shall be substituted; (ii) in the explanation,–– (a) for clause (aa), the following clause shall be substituted, namely:–– '(aa) "record date" means such date as may be fixed by— (i) a company; (ii) a mutual fund or the administrator of the specified undertaking or the specified company referred to in the explanation to clause (35) of section 10; or (iii) a business trust defined in clause (13a) of section 2; or (iv) an alternative investment fund defined 15 of 1992 in clause (b) of sub-regulation (1) of regulation 2 of the securities and exchange board of india (alternative investment funds) regulations, 2012, made under the securities and exchange board of india act, 1992, for the purposes of entitlement of the holder of the securities or units, as the case may be, to receive dividend, income, or additional securities or units without any consideration, as the case may be,'; (b) for clause (d), the following clause shall be substituted, namely:–– '(d) "unit" shall mean,–– (i) a unit of a business trust defined in clause (13a) of section 2; (ii) a unit defined in clause (b) of 15 of 1992 the explanation to section 115ab; or (iii) beneficial interest of an investor in an alternative investment fund, defined in clause (b) of sub-regulation (1) of regulation 2 of the securities and exchange board of india (alternative investment funds) regulations, 2012, made under the securities and exchange board of india act, 1992, and shall include shares or partnership interests' amendment of section 115bab 26 in section 115bab of the income-tax act, in sub-section (2), in clause (a), for the figures "2023", the figures "2024" shall be substituted amendment of section 115bbd 27 in section 115bbd of the income-tax act, after subsection (3), the following sub-section shall be inserted with effect from the 1st day of april, 2023, namely:–– "(4) the provisions of this section shall not apply to any assessment year beginning on or after the 1st day of april, 2023" 28 after section 115bbg of the income-tax act, the following sections shall be inserted with effect from the 1st day of april, 2023, namely:–– insertion of new sections 115bbh and 115bbi '115bbh (1) where the total income of an assessee tax on income from virtual digital assets includes any income from the transfer of any virtual digital asset, the income-tax payable shall be the aggregate of–– (a) the amount of income-tax calculated on the income from transfer of such virtual digital asset at the rate of thirty per cent; and (b) the amount of income-tax with which the assessee would have been chargeable, had the total income of the assessee been reduced by the income referred to in clause (a) (2) notwithstanding anything contained in any other provision of this act,–– (a) no deduction in respect of any expenditure (other than cost of acquisition) or allowance or set off of any loss shall be allowed to the assessee under any provision of this act in computing the income referred to in clause (a) of sub-section (1); and (b) no set off of loss from transfer of the virtual digital asset computed under clause (a) of sub-section (1) shall be allowed against income computed under any other provision of this act to the assessee and such loss shall not be allowed to be carried forward to succeeding assessment years specified income of certain institutions 115bbi (1) where the total income of an assessee, being a person in receipt of income on behalf of any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in subclause (via), of clause (23c) of section 10 or any trust or institution referred to in section 11, includes any income by way of any specified income, the income-tax payable shall be the aggregate of— (i) the amount of income-tax calculated at the rate of thirty per cent on the aggregate of such specified income; and (ii) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the aggregate of specified income referred to in clause (i) (2) notwithstanding anything contained in this act, no deduction in respect of any expenditure or allowance or set off of any loss shall be allowed to the assessee under any provision of this act in computing the specified income referred to in clause (i) of sub-section (1) explanation––for the purposes of this section, "specified income" means–– (a) income accumulated or set apart in excess of fifteen per cent of the income where such accumulation is not allowed under any specific provision of this act; or (b) deemed income referred to in explanation 4 to the third proviso to clause (23c) of section 10, or sub-section (1b) or sub-section (3) of section 11; or (c) any income, which is not exempt under clause (23c) of section 10 on account of violation of the provisions of clause (b) of the third proviso of clause (23c) of section 10, or not to be excluded from the total income under the provisions of clause (d) of sub-section (1) of section 13; or (d) any income which is deemed to be income under the twenty-first proviso to clause (23c) of section 10 or which is not excluded from the total income under clause (c) of sub-section (1) of section 13; or (e) any income which is not excluded from the total income under clause (c) of sub-section (1) of section 11' amendment of section 115jc 29 in section 115jc of the income-tax act, for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of april, 2023, namely:–– '(4) notwithstanding anything contained in sub-section (1), where the person referred to therein, is a–– (i) unit located in an international financial services centre and derives its income solely in convertible foreign exchange, the provisions of sub-section (1) shall have effect as if for the words "eighteen and one-half per cent", the words "nine per cent" had been substituted; (ii) co-operative society, the provisions of sub-section (1) shall have effect as if for the words "eighteen and onehalf per cent", the words "fifteen per cent" had been substituted' amendment of section 115jf 30 in section 115jf of the income-tax act, in clause (b), for sub-clause (i), the following sub-clauses shall be substituted with effect from the 1st day of april, 2023, namely:–– '(i) in case of an assessee being a unit referred to in clause (i) of sub-section (4) of section 115jc, at the rate of nine per cent; (ia) in case of an assessee, being a co-operative society referred to in clause (ii) of sub-section (4) of section 115jc, at the rate of fifteen per cent;' amendment of section 115td 31 in section 115td of the income-tax act, with effect from the 1st day of april, 2023,–– (a) for sub-sections (1), (2) and (3), the following shall be substituted, namely:–– "(1) notwithstanding anything contained in this act, where in any previous year, a specified person has— (a) converted into any form which is not eligible for grant of registration under section 12aa or section 12ab, or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 ; (b) merged with any entity other than an entity which is a trust or institution having objects similar to it and registered under section 12aa or section 12ab or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10; or (c) failed to transfer upon dissolution all its assets to any other specified person within a period of twelve months from the end of the month in which the dissolution takes place, then, in addition to the income-tax chargeable in respect of the total income of such specified person, the accreted income of the specified person as on the specified date shall be charged to tax and such specified person shall be liable to pay additional income-tax (herein referred to as tax on accreted income) at the maximum marginal rate on the accreted income (2) the accreted income for the purposes of sub- section (1) means the amount by which the aggregate fair market value of the total assets of the specified person, as on the specified date, exceeds the total liability of such specified person, computed in accordance with the method of valuation, as may be prescribed: provided that so much of the accreted income as is attributable to the following asset and liability, if any, related to such asset, shall be ignored for the purposes of sub-section (1), namely:— (i) any asset which is established to have been directly acquired by the specified person out of its income of the nature referred to in clause (1) of section 10; (ii) any asset acquired by the specified person during the period beginning from the date of its creation or establishment and ending on the date from which the registration under section 12aa or section 12ab or approval under clause (23c) of section 10 became effective, if the specified person has not been allowed any benefit of sections 11 and 12 or subclause (iv) or sub-clause (v) or sub-clause (vi) or subclause (via) of clause (23c) of section 10 during the said period: provided further that where due to the provisions of the first proviso or the second proviso to sub-section (2) of section 12a or the eighth proviso to clause (23c) of section 10, the benefit of sections 11 and 12, or subclause (iv) or sub-clause (v) or sub-clause (vi) or subclause (via) of clause (23c) of section 10 have been allowed to the specified person in respect of any previous year or years beginning prior to the date from which the registration under section 12aa or section 12ab or approval under clause (23c) of section 10 is effective, then, for the purposes of clause (ii) of the first proviso, the registration or approval shall be deemed to have become effective from the first day of the earliest previous year: provided also that while computing the accreted income in respect of a case referred to in clause (c) of sub-section (1), assets and liabilities, if any, related to such asset, which have been transferred to any other specified person within the period specified in the said clause, shall be ignored (3) for the purposes of sub-section (1), a specified person shall be deemed to have been converted into any form not eligible for registration under section 12aa or section 12ab or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 in a previous year, if,— (i) the registration or approval granted to it under section 12aa, or section 12ab, or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10, has been cancelled; or (ii) it has adopted or undertaken modification of its objects which do not conform to the conditions of registration and it— (a) has not applied for fresh registration under section 12aa, or section 12ab, or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 in the said previous year; or (b) has filed application for fresh registration under section 12aa or, section 12ab, or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 but the said application has been rejected"; (b) in sub-sections (4), (5), (6) and (7), for the words "trust or the institution" and the words "trust or institution" wherever they occur, the words "specified person" shall be substituted; (c) in the explanation,–– (i) in clause (i), in sub-clause (a), for the word, figures and letters "section 12ab", the words, figures, letters and brackets "section 12ab, or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10" shall be substituted; (ii) after clause (ii), the following clause shall be inserted, namely:–– '(iia) "specified person" means–– (a) any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10; or (b) a trust or institution registered under section 12aa or section 12ab;' amendment of section 115te 32 in section 115te of the income-tax act, with effect from the 1st day of april, 2023,–– (a) in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted; (b) for the words "trust or the institution" at both the places where they occur, the words "specified person" shall be substituted; (c) the following explanation shall be inserted, namely:– 'explanation—for the purposes of this section, "specified person" shall have the same meaning as assigned to in clause (iia) of the explanation to section 115td' amendment of section 115tf 33 in section 115tf of the income-tax act, with effect from the 1st day of april, 2023,–– (a) in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted; (b) in sub-section (1), for the words "trust or the institution" at both the places where they occur, the words "specified person" shall be substituted; (c) the following explanation shall be inserted, namely:– 'explanation—for the purposes of this section, "specified person" shall have the same meaning as assigned to in clause (iia) of the explanation to section 115td' 34 in section 119 of the income-tax act, in sub-section (2), in clause (a), after the figures and letter "234e,", the figures and letter "234f," shall be inserted amendment of section 119 amendment of section 132 35 in section 132 of the income-tax act, in sub-section (8), for the words "order of assessment under", the words, brackets and figures "order of assessment or reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or" shall be substituted amendment of section 132b 36 in section 132b of the income-tax act,–– (i) in sub-section (1), in clause (i), for the words, figures and letter "completion of the assessment under section 153a", the words "completion of the assessment or reassessment or recomputation" shall be substituted; (ii) in sub-section (4), in clause (b), for the words, figures and letters "under section 153a or under chapter xiv-b", the words "or reassessment or recomputation" shall be substituted amendment of section 133a 37 in section 133a of the income-tax act, in the explanation occurring after sub-section (6), in clause (a), for the long line, the following long line shall be substituted, namely:–– "who is subordinate to the principal director general or the director general or the principal chief commissioner or the chief commissioner, as may be specified by the board;" 38 in section 139 of the income-tax act,–– amendment of section 139 (i) after sub-section (8), the following sub-section shall be inserted, namely:–– "(8a) any person, whether or not he has furnished a return under sub-section (1) or sub-section (4) or subsection (5), for an assessment year (herein referred to as the relevant assessment year), may furnish an updated return of his income or the income of any other person in respect of which he is assessable under this act, for the previous year relevant to such assessment year, in the prescribed form, verified in such manner and setting forth such particulars as may be prescribed, at any time within twenty-four months from the end of the relevant assessment year: provided that the provision of this sub-section shall not apply, if the updated return,–– (a) is a return of a loss; or (b) has the effect of decreasing the total tax liability determined on the basis of return furnished under subsection (1) or sub-section (4) or sub-section (5); or (c) results in refund or increases the refund due on the basis of return furnished under under sub-section (1) or sub-section (4) or sub-section (5), of such person under this act for the relevant assessment year: provided further that a person shall not be eligible to furnish an updated return under this sub-section, where–– (a) a search has been initiated under section 132 or books of account or other documents or any assets are requisitioned under section 132a in the case of such person; or (b) a survey has been conducted under section 133a, other than sub-section (2a) of that section, in the case such person; or (c) a notice has been issued to the effect that any money, bullion, jewellery or valuable article or thing, seized or requisitioned under section 132 or section 132a in the case of any other person belongs to such person; or (d) a notice has been issued to the effect that any books of account or documents, seized or requisitioned under section 132 or section 132a in the case of any other person, pertain or pertains to, or any other information contained therein, relate to, such person, for the assessment year relevant to the previous year in which such search is initiated or survey is conducted or requisition is made and two assessment years preceding such assessment year: provided also that no updated return shall be furnished by any person for the relevant assessment year, where–– (a) an updated return has been furnished by him under this sub-section for the relevant assessment year; or (b) any proceeding for assessment or reassessment or recomputation or revision of income under this act is pending or has been completed for the relevant assessment year in his case; or (c) the assessing officer has information in 13 of 1976 45 of 1988 15 of 2003 22 of 2015 respect of such person for the relevant assessment year in his possession under the smugglers and foreign exchange manipulators (forfeiture of property) act, 1976 or the prohibition of benami property transactions act, 1988 or the prevention of money-laundering act, 2002 or the black money (undisclosed foreign income and assets) and imposition of tax act, 2015 and the same has been communicated to him, prior to the date of furnishing of return under this sub-section; or (d) information for the relevant assessment year has been received under an agreement referred to in section 90 or section 90a in respect of such person and the same has been communicated to him, prior to the date of furnishing of return under this sub-section; or (e) any prosecution proceedings under the chapter xxii have been initiated for the relevant assessment year in respect of such person, prior to the date of furnishing of return under this sub-section; or (f) he is such person or belongs to such class of persons, as may be notified by the board in this regard"; (ii) in sub-section (9), in the explanation, after clause (c), the following clause shall be inserted, namely:–– "(ca) the return is accompanied by the proof of payment of tax as required under section 140b, if the return of income is a return furnished under sub-section (8a);" 39 after section 140a of the income-tax act, the following section shall be inserted, namely:–– insertion of new section 140b '140b (1) where no return of income under sub-section tax on updated return (1) or sub-section (4) of section 139 has been furnished by an assessee and tax is payable, on the basis of return to be furnished by such assessee under sub-section (8a) of section 139, after taking into account,— (i) the amount of tax, if any, already paid as advance tax; (ii) any tax deducted or collected at source; (iii) any relief of tax claimed under section 89; (iv) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india; (v) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section; and (vi) any tax credit claimed to be set off in accordance with the provisions of section 115jaa or section 115jd, the assessee shall be liable to pay such tax together with interest and fee payable under any of the provisions of this act for any delay in furnishing the return or any default or delay in payment of advance tax, along with the payment of additional income-tax computed in accordance with subsection (3), before furnishing the return and the return shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee (2) where, return of income under sub-section (1) or sub- section (4) or sub-section (5) of section 139 (referred to as earlier return) has been furnished by an assessee and tax is payable on the basis of return to be furnished by such assessee under sub-section (8a) of section 139,— (a) after taking into account,— (i) the amount of relief or tax referred to in sub- section (1) of section 140a, the credit for which has been taken in the earlier return; (ii) tax deducted or collected at source, in accordance with the provisions of chapter xvii-b, on any income which is subject to such deduction or collection and which is taken into account in computing total income and which has not been included in the earlier return; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india on such income which has not been included in the earlier return; (iv) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section on such income which has not been included in the earlier return; (v) any tax credit claimed, to be set off in accordance with the provisions of section 115jaa or section 115jd, which has not been claimed in the earlier return; and (b) as increased by the amount of refund, if any, issued in respect of such earlier return, the assessee shall be liable to pay such tax together with interest payable under any provision of this act for any default or delay in payment of advance tax along with the payment of additional income-tax, as computed in accordance with sub-section (3), as reduced by the amount of interest paid under the provisions of this act in the earlier return, before furnishing the return and the return shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee (3) for the purposes of sub-sections (1) and (2), the additional income-tax payable at the time of furnishing the return under sub-section (8a) of section 139 shall be equal to,–– (i) twenty-five per cent of aggregate of tax and interest payable, as determined in sub-section (1) or subsection (2), as the case may be, if such return is furnished after expiry of the time available under sub-section (4) or sub-section (5) of section 139 and before completion of the period of twelve months from the end of the relevant assessment year; or (ii) fifty per cent of aggregate of tax and interest payable, as determined in sub-section (1) or sub-section (2), as the case may be, if such return is furnished after the expiry of twelve months from the end of the relevant assessment year but before completion of the period of twenty-four months from the end of the relevant assessment year explanation––for the purposes of computation of "additional income-tax", tax shall include surcharge and cess, by whatever name called, on such tax (4) notwithstanding anything contained in explanation 1 to section 234b, for the purposes of sub-section (2), interest payable under section 234b shall be computed on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance tax paid falls short of the assessed tax, where, "assessed tax" means the tax on the total income as declared in the return to be furnished under sub-section (8a) of section 139,–– (a) after taking into account,— (i) the amount of relief or tax referred to in sub- section (1) of section 140a, the credit for which has been claimed in the earlier return; (ii) tax deducted or collected at source, in accordance with the provisions of chapter xvii-b, on any income which is subject to such deduction or collection and which is taken into account in computing such total income, which has not been included in the earlier return; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india on such income which has not been included in the earlier return; (iv) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section on such income which has not been included in the earlier return; (v) any tax credit claimed, to be set off in accordance with the provisions of section 115jaa or section 115jd, which has not been claimed in the earlier return; and (b) as increased by the amount of refund, if any, issued in respect of such earlier return (5) if any difficulty arises in giving effect to the provisions of this section, the board may, with the approval of the central government, by notification in the official gazette, issue guidelines for the purpose of removing the difficulty (6) every guideline issued under sub-section (5) shall be laid before each house of parliament explanation—for the purposes of this section,— (i) interest payable under section 234a, for the purposes of sub-section (1), shall be computed on the amount of tax on the total income as declared in the return, under sub-section (8a) of section 139, in accordance with the provisions of sub-section (1a) of section 140a; (ii) interest payable under section 234c, for the purposes of sub-section (2), shall be computed after taking into account the total income furnished in the return under sub-section (8a) of section 139 as the returned income; (iii) interest payable, for the purposes of subsection (3), shall be the interest chargeable under any provision of this act, on the income as per return furnished under sub-section (8a) of section 139, as reduced by interest paid, in accordance with the earlier return, if any: provided that for the purposes of this clause, the interest paid in the earlier return shall be nil if such return is an updated return referred to in sub-section (1)' amendment of section 143 40 in section 143 of the income-tax act, in sub-section (3),–– (a) for the first proviso, the following proviso shall be substituted, namely:–– "provided that in the case of a— (a) research association referred to in clause (21) of section 10; (b) news agency referred to in clause (22b) of section 10; (c) association or institution referred to in clause (23a) of section 10; (d) institution referred to in clause (23b) of section 10, which is required to furnish the return of income under sub-section (4c) of section 139, no order making an assessment of the total income or loss of such research association, news agency, association or institution, shall be made by the assessing officer, without giving effect to the provisions of section 10, unless— (i) the assessing officer has intimated the central government or the prescribed authority the contravention of the provisions of clause (21) or clause (22b) or clause (23a) or clause (23b), as the case may be, by such research association, news agency, association or institution, where in his view such contravention has taken place; and (ii) the approval granted to such research association or other association or institution has been withdrawn or notification issued in respect of such news agency or association or institution has been rescinded:"; (b) in the second proviso, for the words "provided further", the following shall be substituted, namely:–– "provided further that where the assessing officer is satisfied that any fund or institution referred to in subclause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via), of clause (23c) of section 10, or any trust or institution referred to in section 11, has committed any specified violation as defined in explanation 2 to the fifteenth proviso to clause (23c) of section 10 or the explanation to sub-section (4) of section 12ab, as the case may be, he shall–– (a) send a reference to the principal commissioner or commissioner to withdraw the approval or registration, as the case may be; and (b) no order making an assessment of the total income or loss of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution shall be made by him without giving effect to the order passed by the principal commissioner or commissioner under clause (ii) or clause (iii) of the fifteenth proviso to clause (23c) of section 10 or clause (ii) or clause (iii) of sub-section (4) of section 12ab: provided also"; (c) the third proviso shall be omitted amendment of section 144 41 in section 144 of the income-tax act, in sub-section (1), in clause (a), after the words, brackets and figure "or sub-section (5)", the words, brackets, figure and letter "or an updated return under sub-section (8a)" shall be inserted amendment of section 144b 42 in section 144b of the income-tax act,–– (a) for sub-sections (1) to (8), the following sub-sections shall be substituted, namely:–– "(1) notwithstanding anything to the contrary contained in any other provision of this act, the assessment, reassessment or recomputation under subsection (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the national faceless assessment centre shall assign the case selected for the purposes of faceless assessment under this section to a specific assessment unit through an automated allocation system; (ii) the national faceless assessment centre shall intimate the assessee that assessment in his case shall be completed in accordance with the procedure laid down under this section; (iii) a notice shall be served on the assessee, through the national faceless assessment centre, under sub-section (2) of section 143 or under subsection (1) of section 142 and the assessee may file his response to such notice within the date specified therein, to the national faceless assessment centre which shall forward the same to the assessment unit; (iv) where a case is assigned to the assessment unit, under clause (i), it may make a request through the national faceless assessment centre for— (a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify; (b) conducting of enquiry or verification by verification unit; (c) seeking technical assistance in respect of determination of arm's length price, valuation of property, withdrawal of registration, approval, exemption or any other technical matter by referring to the technical unit; (v) where a request under sub-clause (a) of clause (iv) has been initiated by the assessment unit, the national faceless assessment centre shall serve appropriate notice or requisition on the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit and the assessee or any other person, as the case may be, shall file his response to such notice within the time specified therein or such time as may be extended on the basis of an application in this regard, to the national faceless assessment centre which shall forward the reply to the assessment unit; (vi) where a request,–– (a) for conducting of enquiry or verification by the verification unit has been made by the assessment unit under sub-clause (b) of clause (iv), the request shall be assigned by the national faceless assessment centre to a verification unit through an automated allocation system; or (b) for reference to the technical unit has been made by the assessment unit under sub-clause (c) of clause (iv), the request shall be assigned by the national faceless assessment centre to a technical unit through an automated allocation system; (vii) the national faceless assessment centre shall send the report received from the verification unit or the technical unit, as the case may be, based on the request referred to in clause (vi) to the concerned assessment unit; (viii) where the assessee fails to comply with the notice served under clause (v) or notice issued under sub-section (1) of section 142 or the terms of notice issued under sub-section (2) of section 143, the national faceless assessment centre shall intimate such failure to the assessment unit; (ix) the assessment unit shall serve upon such assessee, as referred to in clause (viii), a notice, through the national faceless assessment centre, under section 144, giving him an opportunity to showcause on a date and time as specified in such notice as to why the assessment in his case should not be completed to the best of its judgement; (x) the assessee shall, within the time specified in the notice referred to in clause (ix) or such time as may be extended on the basis of an application in this regard, file his response to the national faceless assessment centre which shall forward the same to the assessment unit; (xi) where the assessee fails to file response to the notice served under clause (ix) within the time specified therein or within the extended time, if any, the national faceless assessment centre shall intimate such failure to the assessment unit; (xii) the assessment unit shall, after taking into account all the relevant material available on the record, prepare, in writing,–– (a) an income or loss determination proposal, where no variation prejudicial to assessee is proposed and send a copy of such income or loss determination proposal to the national faceless assessment centre; or (b) in any other case, a show cause notice stating the variations prejudicial to the interest of assessee proposed to be made to the income of the assessee and calling upon him to submit as to why the proposed variation should not be made and serve such show cause notice, on the assessee, through the national faceless assessment centre; (xiii) the assessee shall file his reply to the show cause notice served under sub-clause (b) of clause (xii) on a date and time as specified therein or such time as may be extended on the basis of an application made in this regard, to the national faceless assessment centre, which shall forward the reply to the assessment unit; (xiv) where the assessee fails to file response to the notice served under sub-clause (b) of clause (xii) within the time specified therein or within the extended time, if any, the national faceless assessment centre shall intimate such failure to the assessment unit; (xv) the assessment unit shall, after considering the response received under clause (xiii) or after receipt of intimation under clause (xiv), as the case may be, and taking into account all relevant material available on record, prepare an income or loss determination proposal and send the same to the national faceless assessment centre; (xvi) upon receipt of the income or loss determination proposal, as referred to in sub-clause (a) of clause (xii) or clause (xv), as the case may be, the national faceless assessment centre may, on the basis of guidelines issued by the board,–– (a) convey to the assessment unit to prepare draft order in accordance with the income or loss determination proposal, which shall thereafter prepare a draft order; or (b) assign the income or loss determination proposal to a review unit through an automated allocation system, for conducting review of such proposal; (xvii) the review unit shall conduct review of the income or loss determination proposal assigned to it by the national faceless assessment centre, under sub-clause (b) of clause (xvi), whereupon it shall prepare a review report and send the same to the national faceless assessment centre; (xviii) the national faceless assessment centre shall, upon receiving the review report under clause (xvii), forward the same to the assessment unit which had proposed the income or loss determination proposal; (xix) the assessment unit shall, after considering such review report, accept or reject some or all of the modifications proposed therein and after recording reasons in case of rejection of such modifications, prepare a draft order; (xx) the assessment unit shall send such draft order prepared under sub-clause (a) of clause (xvi) or under clause (xix) to the national faceless assessment centre; (xxi) in case of an eligible assessee, where there is a proposal to make any variation which is prejudicial to the interest of such assessee, as mentioned in sub-section (1) under section 144c, the national faceless assessment centre shall serve the draft order referred to in clause (xx) on the assessee; (xxii) in any case other than that referred to in clause (xxi), the national faceless assessment centre shall convey to the assessment unit to pass the final assessment order in accordance with such draft order, which shall thereafter pass the final assessment order and initiate penalty proceedings, if any, and send it to the national faceless assessment centre; (xxiii) upon receiving the final assessment order as per clause (xxii), the national faceless assessment centre shall serve a copy of such order and notice for initiating penalty proceedings, if any, on the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (xxiv) where a draft order is served on the assessee as referred to in clause (xxi), such assessee shall,–– (a) file his acceptance of the variations proposed in such draft order to the national faceless assessment centre; or (b) file his objections, if any, to such variations, with–– (i) the dispute resolution panel, and (ii) the national faceless assessment centre, within the period specified in the sub-section (2) of section 144c; (xxv) the national faceless assessment centre shall,— (a) upon receipt of acceptance from the eligible assessee; or (b) if no objections are received from the eligible assessee, within the period specified in sub-section (2) of section 144c, intimate the assessment unit to complete the assessment on the basis of the draft order; (xxvi) the assessment unit shall, upon receipt of intimation under clause (xxv), pass the assessment order, in accordance with the relevant draft order, within the time allowed under sub-section (4) of section 144c and initiate penalty proceedings, if any, and send the order to the national faceless assessment centre; (xxvii) where the eligible assessee files objections with the dispute resolution panel, under sub-clause (b) of clause (xxiv), the national faceless assessment centre shall send such intimation along with a copy of objections filed to the assessment unit; (xxviii) the national faceless assessment centre shall, in a case referred to in clause (xxvii), upon receipt of the directions issued by the dispute resolution panel under sub-section (5) of section 144c, forward such directions to the assessment unit; (xxix) the assessment unit shall, in conformity with the directions issued by the dispute resolution panel under sub-section (5) of section 144c, complete the assessment within the time allowed in sub-section (13) of section 144c and initiate penalty proceedings, if any, and send a copy of the assessment order to the national faceless assessment centre; (xxx) the national faceless assessment centre shall, upon receipt of the assessment order referred to in clause(xxvi) or clause (xxix), as the case may be, serve a copy of such order and notice for initiating penalty proceedings, if any, on the assessee, along with the demand notice, specifying the sum payable by, or the amount of refund due to, the assessee on the basis of such assessment; (xxxi) the national faceless assessment centre shall, after completion of assessment, transfer all the electronic records of the case to the assessing officer having jurisdiction over the said case for such action as may be required under the provisions of this act; (xxxii) if at any stage of the proceedings before it, the assessment unit having regard to the nature and complexity of the accounts, volume of the accounts, doubts about the correctness of accounts, multiplicity of transactions in the accounts or specialised nature of business activity of the assessee, and the interests of the revenue, is of the opinion that it is necessary to do so, it may, upon recording its reasons in writing, refer the case to the national faceless assessment centre stating that the provisions of sub-section (2a) of section 142 may be invoked and such case shall be dealt with in accordance with the provisions of subsection (7) (2) the faceless assessment under sub-section (1) shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the board (3) the board may, for the purposes of faceless assessment, set up the following centre and units and specify their functions and jurisdiction, namely:— (i) a national faceless assessment centre to facilitate the conduct of faceless assessment proceedings in a centralised manner; (ii) such assessment units, as it may deem necessary to conduct the faceless assessment, to perform the function of making assessment, which includes identification of points or issues material for the determination of any liability (including refund) under this act, seeking information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person, and such other functions as may be required for the purposes of making faceless assessment, and the term "assessment unit", wherever used in this section, shall refer to an assessing officer having powers so assigned by the board; (iii) such verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification and the term "verification unit", wherever used in this section, shall refer to an assessing officer having powers so assigned by the board: provided that the function of verification unit under this section may also be performed by a verification unit located in any other faceless centre set up under the provisions of this act or under any scheme notified under the provisions of this act; and the request for verification may also be assigned through the national faceless assessment centre to such verification unit; (iv) such technical units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter under this act or an agreement entered into under section 90 or 90a, which may be required in a particular case or a class of cases, under this section and the term "technical unit", wherever used in this section, shall refer to an assessing officer having powers so assigned by the board; (v) such review units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of review of the income determination proposal assigned under sub-clause (b) of clause (xvi) of sub-section (1), which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be required for the purposes of review and the term "review unit", wherever used in this section, shall refer to an assessing officer having powers so assigned by the board; (4) the assessment unit, verification unit, technical unit and the review unit shall have the following authorities, namely:— (i) additional commissioner or additional director or joint commissioner or joint director, as the case may be; (ii) deputy commissioner or deputy director or assistant commissioner or assistant director, or income-tax officer, as the case may be; (iii) such other income-tax authority, ministerial staff, executive or consultant, as may be considered necessary by the board (5) all communications,–– (i) among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the national faceless assessment centre; (ii) between the national faceless assessment centre and the assessee, or his authorised representative, or any other person shall be exchanged exclusively by electronic mode; and (iii) between the national faceless assessment centre and various units shall be exchanged exclusively by electronic mode: provided that the provisions of this sub-section shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as may be specified by the board in this behalf (6) for the purposes of faceless assessment— (i) an electronic record shall be authenticated by— (a) the national faceless assessment centre by way of an electronic communication; (b) the assessment unit or verification unit or technical unit or review unit, as the case may be, by affixing digital signature; (c) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logging into his registered account in the designated portal; (ii) every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of— (a) placing an authenticated copy thereof in the registered account of the assessee; or (b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or (c) uploading an authenticated copy on the mobile app of the assessee, and followed by a real time alert; (iii) every notice or order or any other electronic communication shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert; (iv) the assessee shall file his response to any notice or order or any other electronic communication, through his registered account, and once an acknowledgement is sent by the national faceless assessment centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated; 21 of 2000 (v) the time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the information technology act, 2000; (vi) a person shall not be required to appear either personally or through authorised representative in connection with any proceedings before any unit set up under this section; (vii) in a case where a variation is proposed in the income or loss determination proposal or the draft order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per such income or loss determination proposal, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority of the relevant unit; (viii) where the request for personal hearing has been received, the income-tax authority of relevant unit shall allow such hearing, through national faceless assessment centre, which shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the board; (ix) subject to the proviso to sub-section (5), any examination or recording of the statement of the assessee or any other person (other than the statement recorded in the course of survey under section 133a) shall be conducted by an income-tax authority in the relevant unit, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the board; (x) the board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of faceless assessment merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end; (xi) the principal chief commissioner or the principal director general, as the case may be, in charge of the national faceless assessment centre shall, with the prior approval of the board, lay down the standards, procedures and processes for effective functioning of the national faceless assessment centre and the units set up, in an automated and mechanised environment (7) (a)the principal chief commissioner or the principal director general, as the case may be, in charge of the national faceless assessment centre shall, in accordance with the procedure laid down by the board in this regard, if he considers appropriate that the provisions of sub-section (2a) of section 142 may be invoked in the case,–– (i) forward the reference received from an assessment unit under clause (xxxii) of sub-section (1) to the principal chief commissioner or chief commissioner or principal commissioner or commissioner having jurisdiction over such case, and inform the assessment unit accordingly; (ii) transfer the case to the assessing officer having jurisdiction over such case in accordance subsection (8); (b) where a reference has been received by the principal chief commissioner or chief commissioner or principal commissioner or commissioner under subclause (i) of clause (a), he shall direct the assessing officer, having jurisdiction over the case, to invoke the provisions of sub-section (2a) of section 142; (c) where a reference has not been forwarded to the principal chief commissioner or chief commissioner or principal commissioner or commissioner, having jurisdiction over the case, in a case referred to in subclause (i) of clause (a), the assessment unit shall proceed to complete the assessment in accordance with the procedure laid down in this section (8) notwithstanding anything contained in subsection (1) or sub-section (2), the principal chief commissioner or the principal director general, as the case may be, in charge of national faceless assessment centre may, at any stage of the assessment, if considered necessary, transfer the case to the assessing officer having jurisdiction over such case, with the prior approval of the board"; (b) sub-section (9) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of april, 2021; (c) sub-section (10) shall be omitted; (d) in the explanation,–– (i) after clause (l), the following clause shall be inserted, namely:– '(la) "electronic verification code" means a code generated for the purpose of electronic verification as per the data structure and standards specified by the principal director general or director general, as the case may be, in charge of information technology;'; (ii) clause (q) shall be omitted amendment of section 144c 43 in section 144c of the income-tax act, in sub-section (14c), in the proviso, for the figures "2022", the figures "2024" shall be substituted amendment of section 148 44 in section 148 of the income-tax act,–– (i) after the proviso, the following proviso shall be inserted, namely:–– "provided further that no such approval shall be required where the assessing officer, with the prior approval of the specified authority, has passed an order under clause (d) of section 148a to the effect that it is a fit case to issue a notice under this section"; (ii) in explanation 1,–– (a) in clause (i), the word "flagged" shall be omitted; (b) for clause (ii), the following clauses shall be substituted, namely:–– "(ii) any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this act; or (iii) any information received under an agreement referred to in section 90 or section 90a of the act; or (iv) any information made available to the assessing officer under the scheme notified under section 135a; or (v) any information which requires action in consequence of the order of a tribunal or a court"; (iii) in explanation 2,–– (a) in clause (ii), the words, brackets and figure "or sub-section (5)" shall be omitted; (b) in the long line, for the words "for the three assessment years immediately preceding the assessment year relevant to the previous year in which", the word "where" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021 amendment of section 148a 45 in section 148a of the income-tax act,–– (i) in clause (b), the words "with the prior approval of specified authority," shall be omitted; (ii) in the proviso, in clause (c), for the words "relate to, the assessee" the following shall be substituted, namely:–– "relate to, the assessee; or (d) the assessing officer has received any information under the scheme notified under section 135a pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee" 46 after section 148a of the income-tax act, the following section shall be inserted, namely:–– insertion of new section 148b prior approval "148b no order of assessment or reassessment or for assessment, reassessment or recomputation in certain cases recomputation under this act shall be passed by an assessing officer below the rank of joint commissioner, in respect of an assessment year to which clause (i) or clause (ii) or clause (iii) or clause (iv) of explanation 2 to section 148 apply except with the prior approval of the additional commissioner or additional director or joint commissioner or joint director" 47 in section 149 of the income-tax act, in sub-section (1),–– amendment of section 149 (i) for clause (b), the following clause shall be substituted, namely:–– "(b) if three years, but not more than ten years, have elapsed from the end of the relevant assessment year unless the assessing officer has in his possession books of account or other documents or evidence which reveal that the income chargeable to tax, represented in the form of–– (i) an asset; (ii) expenditure in respect of a transaction or in relation to an event or occasion; or (iii) an entry or entries in the books of account, which has escaped assessment amounts to or is likely to amount to fifty lakh rupees or more:"; (ii) in the first proviso, for the words, brackets, letter and figure "such notice could not have been issued at that time on account of being beyond the time limit specified under the provisions of clause (b) of sub-section (1) of this section", the words, figures, letters and brackets "a notice under section 148 or section 153a or section 153c could not have been issued at that time on account of being beyond the time limit specified under the provisions of clause (b) of sub-section (1) of this section or section 153a or section 153c, as the case may be" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021; (iii) after sub-section (1), the following sub-section shall be inserted, namely:–– "(1a) notwithstanding anything contained in subsection (1), where the income chargeable to tax represented in the form of an asset or expenditure in relation to an event or occasion of the value referred to in clause (b) of sub-section (1), has escaped the assessment and the investment in such asset or expenditure in relation to such event or occasion has been made or incurred, in more than one previous years relevant to the assessment years within the period referred to in clause (b) of subsection (1), a notice under section 148 shall be issued for every such assessment year for assessment, reassessment or recomputation, as the case may be" amendment of section 153 48 in section 153 of the income-tax act,–– (a) after sub-section (1), the following sub-section shall be inserted, namely:–– "(1a) notwithstanding anything contained in sub- section (1), where a return under sub-section (8a) of section 139 is furnished, an order of assessment under section 143 or section 144 may be made at any time before the expiry of nine months from the end of the financial year in which such return was furnished"; (b) in sub-section (3),–– (i) after the words "fresh assessment", the words, figures and letters "or fresh order under section 92ca, as the case may be," shall be inserted; (ii) after the words "cancelling an assessment,", the words, letters and figures "or an order under section 92ca, as the case may be" shall be inserted; (c) in sub-section (5),–– (i) after the words "assessing officer" wherever they occur, the words "or the transfer pricing officer, as the case may be," shall be inserted; (ii) after the words "fresh assessment or reassessment", the words, figures and letters "or fresh order under section 92ca, as the case may be," shall be inserted; (d) after sub-section (5), the following sub-section shall be inserted, namely:–– "(5a) where the transfer pricing officer gives effect to an order or direction under section 263 by an order under section 92ca and forwards such order to the assessing officer, the assessing officer shall proceed to modify the order of assessment or reassessment or recomputation, in conformity with such order of the transfer pricing officer, within two months from the end of the month in which such order of the transfer pricing officer is received by him"; (e) in sub-section (6), for the words, brackets and figures "sub-sections (3) and (5)", the words, brackets, figures and letter "sub-sections (3), (5) and (5a)" shall be substituted; (f) in explanation 1,–– (i) in clause (iii), for the words, brackets, figures and letters "or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10, under clause (i) of the proviso", the words, brackets and figure ", under clause (i) of the first proviso" shall be substituted; (ii) in clause (xi), for the words "assessing officer,", the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021, namely:–– "assessing officer; or (xii) the period (not exceeding one hundred and eighty days) commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132a and ending on the date on which the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132a, as the case may be, are handed over to the assessing officer having jurisdiction over the assessee,–– (a) in whose case such search is initiated under section 132 or such requisition is made under section 132a; or (b) to whom any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to; or (c) to whom any books of account or documents seized or requisitioned pertains or pertains to, or any information contained therein, relates to; or"; (iii) after clause (xii), before the longline, the following clause shall be inserted, namely:–– "(xiii) the period commencing from the date on which the assessing officer makes a reference to the principal commissioner or commissioner under the second proviso to sub-section (3) of section 143 and ending with the date on which the copy of the order under clause (ii) or clause (iii) of the fifteenth proviso to clause (23c) of section 10 or clause (ii) or clause (iii) of sub-section (4) of section 12ab, as the case may be, is received by the assessing officer," 49 in section 153b of the income-tax act,–– amendment of section 153b (a) after sub-section (3), the following sub-section shall be inserted, namely:–– "(4) nothing contained in this section shall apply to any search initiated under section 132 or requisition made under section 132a on or after the 1st day of april, 2021"; (b) in the explanation,–– (i) in clause (x), for the words "assessing officer,", the words "assessing officer; or" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april, 2021; (ii) after clause (x), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 2021, namely:–– "(xi) the period (not exceeding one hundred and eighty days) commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132a and ending on the date on which the books of account, or other documents or money or bullion or jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132a, as the case may be, are handed over to the assessing officer having jurisdiction over the assessee, in whose case such search is initiated under section 132 or such requisition is made under section 132a, as the case may be," 50 after section 156 of the income tax act, the following section shall be inserted, namely:–– insertion of new section 156a "156a(1) where any tax, interest, penalty, fine or any 31 of 2016 modification and revision of notice in certain cases other sum in respect of which a notice of demand has been issued under section 156, is reduced as a result of an order of the adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016, the assessing officer shall modify the demand payable in conformity with such order and shall thereafter serve on the assessee a notice of demand specifying the sum payable, if any, and such notice of demand shall be deemed to be a notice under section 156 and the provisions of this act shall accordingly, apply in relation to such notice (2) where the order referred to in sub-section (1) is modified by the national company law appellate tribunal or the supreme court, as the case may be, the modified notice of demand as referred to in sub-section (1), issued by the assessing officer shall be revised accordingly" 51 in section 158aa of the income-tax act, in sub-section (1), the following proviso shall be inserted, namely:–– "provided that no such direction shall be given on or after the 1st day of april, 2022" insertion of new section 158ab 52 after section 158aa of the income-tax act, the following section shall be inserted, namely:–– '158ab(1) notwithstanding anything contained in this procedure where an identical act, where the collegium is of the opinion that–– question of law is pending before high courts or supreme court (a) any question of law arising in the case of an assessee for any assessment year (such case being herein referred to as the relevant case) is identical with a question of law arising,–– (i) in his case for any other assessment year; or (ii) in the case of any other assessee for any assessment year; and (b) such question is pending before the jurisdictional high court under section 260a or the supreme court in an appeal under section 261 or in a special leave petition under article 136 of the constitution, against the order of the appellate tribunal or the jurisdictional high court, as the case may be, which is in favour of such assessee (such case being herein referred to as the other case), the collegium may, decide and inform the principal commissioner or commissioner not to file any appeal, at this stage, to the appellate tribunal under sub-section (2) of section 253 or to the jurisdictional high court under sub-section (2) of section 260a in the relevant case against the order of the commissioner (appeals) or the appellate tribunal, as the case may be (2) the principal commissioner or the commissioner shall, on receipt of a communication from the collegium under sub-section (1), direct the assessing officer to make an application to the appellate tribunal or the jurisdictional high court, as the case may be, in such form as may be prescribed within a period of sixty days from the date of receipt of the order of the commissioner (appeals) or within a period of one hundred and twenty days from the date of receipt of the order of the appellate tribunal, as the case may be, stating that an appeal on the question of law arising in the relevant case may be filed when the decision on such question of law becomes final in the other case (3) the principal commissioner or commissioner shall direct the assessing officer to make an application under subsection (2) only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case; and in case no such acceptance is received, the principal commissioner or commissioner shall proceed in accordance with the provisions contained in sub-section (2) of section 253 or in sub-section (2) of section 260a (4) where the order of the commissioner (appeals) or the order of the appellate tribunal, as the case may be, referred to in sub-section (1) is not in conformity with the final decision on the question of law in the other case, as and when such order is received, the principal commissioner or commissioner may direct the assessing officer to appeal to the appellate tribunal or the jurisdictional high court, as the case may be, against such order and save as otherwise provided in this section all other provisions of part b of chapter xx shall apply accordingly (5) every appeal under sub-section (4) shall be filed within a period of sixty days from the date on which the order of the jurisdictional high court or the supreme court in the other case is communicated, in accordance with the procedure specified by the board in this behalf, to the principal commissioner or commissioner explanation––for the purposes of this section, "collegium" means a collegium comprising of two or more chief commissioners or principal commissioners or commissioners, as may be specified by the board in this behalf' 53 in section 170 of the income-tax act,–– amendment of section 170 (i) after sub-section (2), the following sub-section shall be inserted, namely:–– '(2a) notwithstanding anything contained in sub- sections (1) and (2), where there is a business reorganisation, the assessment or reassessment or other proceedings, made on the predecessor during the course of pendency of such reorganisation, shall be deemed to have been made on the successor and all the provisions of this act shall, so far as may be, apply accordingly explanation–– for the purposes of this sub-section, the expressions,–– (i) "business reorganisation" means the reorganisation of business involving the amalgamation or de-merger or merger of business of one or more persons; (ii) "pendency" means the period commencing 31 of 2016 from the date of filing of application for such reorganisation of business before the high court or tribunal or the date of admission of an application for corporate insolvency resolution by the adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016 and ending with the date on which the order of such high court or tribunal or such adjudicating authority, as the case may be, is received by the principal commissioner or the commissioner' 54 after section 170 of the income-tax act, the following section shall be inserted, namely:–– insertion of new section 170a '170a notwithstanding anything to the contrary effect of order of tribunal or court in respect of business reorganisation 31 of 2016 contained in section 139, in a case of business reorganisation, where prior to the date of order of a high court or tribunal or an adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016, as the case may be, any return of income has been furnished by the successor under the provisions of section 139 for any assessment year relevant to the previous year to which such order applies, such successor shall furnish, within a period of six months from the end of the month in which the said order was issued, a modified return in such form and manner, as may be prescribed, in accordance with and limited to the said order explanation––in this section, "business reorganisation" shall have the same meaning as assigned to it in clause (i) of the explanation to sub-section (2a) of section 170' 55 in section 179 of the income-tax act,––amendment of section 179 (a) in the marginal heading, the words "in liquidation" shall be omitted; (b) in the explanation, after the word "interest", the word ", fees" shall be inserted amendment of section 194-ia 56 in section 194-ia of the income-tax act,–– (i) in sub-section (1), after the words "one per cent of such sum", the words "or the stamp duty value of such property, whichever is higher," shall be inserted; (ii) in sub-section (2), for the words "immovable property is", the words "immovable property and the stamp duty value of such property, are both," shall be inserted; (iii) in the explanation, after clause (b), the following clause shall be inserted, namely:–– '(c) "stamp duty value" shall have the same meaning as assigned to it in clause (f) of the explanation to clause (vii) of sub-section (2) of section 56' amendment of section 194-ib 57 in section 194-ib of the income-tax act, in sub-section (4), the words, figures and letters "or section 206ab" shall be omitted 58 after section 194q of the income-tax act, the following section shall be inserted, namely:–– insertion of new section 194r deduction of tax on benefit of perquisite in respect of business or profession '194r any person responsible for providing to a resident, any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession, by such resident, shall, before providing such benefit or perquisite, as the case may be, to such resident, ensure that tax has been deducted in respect of such benefit or perquisite at the rate of ten per cent of the value or aggregate of value of such benefit or perquisite: provided that in a case where the benefit or perquisite, as the case may be, is wholly in kind or partly in cash and partly in kind but such part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such benefit or perquisite, the person responsible for providing such benefit or perquisite shall, before releasing the benefit or perquisite, ensure that tax has been paid in respect of the benefit or perquisite: provided further that the provisions of this section shall not apply in case of a resident where the value or aggregate of value of the benefit or perquisite provided or likely to be provided to such resident during the financial year does not exceed twenty thousand rupees: provided also that the provisions of this section shall not apply to a person being an individual or a hindu undivided family, whose total sales, gross receipts or turnover does not exceed one crore rupees in case of business or fifty lakh rupees in case of profession, during the financial year immediately preceding the financial year in which such benefit or perquisite, as the case may be, is provided by such person explanation––for the purposes of this section, the expression "person responsible for providing" means the person providing such benefit or perquisite, or in case of a company, the company itself including the principal officer thereof' insertion of new section 194s 59 after section 194r of the income-tax act, the following section shall be inserted with effect from the 1st day of july, 2022, namely:–– payment on transfer of virtual digital asset '194s (1) any person responsible for paying to a resident any sum by way of consideration for transfer of a virtual digital asset, shall, at the time of credit of such sum to the account of the resident or at the time of payment of such sum by any mode, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax thereon: provided that in a case where the consideration for transfer of virtual digital asset is–– (a) wholly in kind or in exchange of another virtual digital asset, where there is no part in cash; or (b) partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such transfer, the person responsible for paying such consideration shall, before releasing the consideration, ensure that tax has been paid in respect of such consideration for the transfer of virtual digital asset (2) the provisions of sections 203a and 206ab shall not apply to a specified person (3) notwithstanding anything contained in sub-section (1), no tax shall be deducted in a case, where–– (a) the consideration is payable by a specified person and the value or aggregate value of such consideration does not exceed fifty thousand rupees during the financial year; or (b) the consideration is payable by any person other than a specified person and the value or aggregate value of such consideration does not exceed ten thousand rupees during the financial year (4) notwithstanding anything contained in this chapter, a transaction in respect of which tax has been deducted under sub-section (1) shall not be liable to deduction or collection of tax at source under any other provisions of this chapter (5) where any sum referred to in sub-section (1) is credited to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such sum, such credit of the sum shall be deemed to be the credit of such sum to the account of the payee and the provisions of this section shall apply accordingly (6) if any difficulty arises in giving effect to the provisions of this section, the board may, with the prior approval of the central government, issue guidelines for the purposes of removing the difficulty (7) every guideline issued by the board under sub-section (6) shall be laid before each house of parliament, and shall be binding on the income-tax authorities and on the person responsible for paying the consideration on transfer of such virtual digital asset (8) notwithstanding anything contained in section 194-o, in case of a transaction to which the provisions of the said section are also applicable along with the provisions of this section, then, tax shall be deducted under sub-section (1) explanation––for the purposes of this section "specified person" means a person,–– (a) being an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business carried on by him or profession exercised by him does not exceed one crore rupees in case of business or fifty lakh rupees in case of profession, during the financial year immediately preceding the financial year in which such virtual digital asset is transferred; (b) being an individual or a hindu undivided family, not having any income under the head "profits and gains of business or profession"' amendment of section 201 60 in section 201 of the income-tax act, in sub-section (1a), after the proviso, the following proviso shall be inserted, namely:–– "provided further that where an order is made by the assessing officer for the default under sub-section (1), the interest shall be paid by the person in accordance with such order" 61 in section 206ab of the income-tax act,–– amendment of section 206ab (a) in sub-section (1),–– (i) for the figures, letters and word "194lbc or 194n", the figures, letters and word "194-ia, 194-ib, 194lbc, 194m or 194n" shall be substituted; (ii) the brackets and words "(hereafter referred to as deductee)" shall be omitted; (b) in sub-section (3), for the portion beginning with the words "filed the returns of income" and ending with the words "each of these two previous years:", the following shall be substituted, namely:–– "furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year:" amendment of section 206c 62 in section 206c of the income-tax act, in sub-section (7), after the proviso, the following proviso shall be inserted, namely:–– "provided further that where an order is made by the assessing officer for the default under sub-section (6a), the interest shall be paid by the person in accordance with such order" 63 in section 206cca of the income-tax act,–– amendment of section 206cca (a) in sub-section (1), the brackets and words "(hereafter referred to as collectee)" shall be omitted; (b) in sub-section (3), for the portion beginning with the words "filed the returns of income" and ending with the words "each of these two previous years:", the following shall be substituted, namely:–– "furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year:" 64 in section 234a of the income-tax act, in sub-section (1),–– amendment of section 234a (i) after the words, brackets and figure "or sub-section (4)", the words, brackets, figure and letter "or sub-section (8a)" shall be inserted; (ii) for explanation 2, the following explanation shall be substituted, namely:– 'explanation 2––in this sub-section,–– (i) "tax on total income as determined under subsection (1) of section 143" shall not include the additional income-tax, if any, payable under section 140b or section 143; and (ii) tax on the total income determined under regular assessment shall not include the additional income-tax payable under section 140b' amendment of section 234b 65 in section 234b of the income-tax act, in sub-section (1), for explanation 3, the following explanation shall be substituted, namely:–– 'explanation 3––in explanation 1 and in sub-section (3),–– (i) "tax on total income as determined under subsection (1) of section 143" shall not include the additional income-tax, if any, payable under section 140b or section 143; and (ii) tax on the total income determined under such regular assessment shall not include the additional income-tax payable under section 140b' 66 after section 239 of the income-tax act, the following section shall be inserted, namely:–– insertion of new section 239a refund for denying liability to deduct tax in certain cases "239a(1) where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the central government claims that no tax was required to be deducted on such income, may, within a period of thirty days from the date of payment of such tax, file an application before the assessing officer for refund of such tax in such form and such manner as may be prescribed (2) the assessing officer shall, by an order in writing, allow or reject the application: provided that no application under sub-section (1) shall be rejected unless an opportunity of being heard has been given to the applicant (3) the assessing officer may, before passing an order under sub-section (2), make such inquiry as he considers necessary (4) the order under sub-section (2) shall be passed within six months from the end of the month in which application under sub-section (1) is received" 67 in section 245ma of the income-tax act, after subsection (2), the following sub-section shall be inserted, namely:–– amendment of section 245ma "(2a) notwithstanding anything contained in section 144c, upon receipt of the order of the dispute resolution committee under this section, the assessing officer shall,–– (a) in a case where the specified order is a draft of the proposed order of assessment under sub-section (1) of section 144c, pass an order of assessment, reassessment or recomputation; or (b) in any other case, modify the order of assessment, reassessment or recomputation, in conformity with the directions contained in the order of the dispute resolution committee within a period of one month from the end of the month in which such order is received" 68 in section 246a of the income-tax act, in sub-section (1), after clause (i), the following clause shall be inserted, namely:–– amendment of section 246a "(ia) an order made under section 239a;" 69 in section 248 of the income-tax act, the following proviso shall be inserted, namely:–– amendment of section 248 "provided that no appeal shall be filed where tax is paid to the credit of the central government on or after the 1st day of april, 2022" amendment of section 253 70 in section 253 of the income-tax act, in sub-section (9), in the proviso, for the figures "2022", the figures "2024" shall be substituted amendment of section 255 71 in section 255 of the income-tax act, in sub-section (8), in the proviso, for the figures "2023", the figures "2024" shall be substituted 72 in section 263 of the income-tax act, in sub-section (1),– amendment of section 263 (a) after the words "assessing officer" wherever they occur, the words "or the transfer pricing officer, as the case may be," shall be inserted; (b) for the words "including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment", the following shall be substituted, namely:–– "including,–– (i) an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment; or (ii) an order modifying the order under section 92ca; or (iii) an order cancelling the order under section 92ca and directing a fresh order under the said section"; (c) in explanation 1, in clause (a), after sub-clause (ii), the following sub-clause shall be inserted, namely:–– "(iii) an order under section 92ca by the transfer pricing officer;"; (d) after explanation 2, the following explanation shall be inserted, namely:–– 'explanation 3––for the purposes of this section, "transfer pricing officer" shall have the same meaning as assigned to it in the explanation to section 92ca' 73 in section 271aab of the income-tax act,–– amendment of section 271aab (a) in sub-section (1), in the opening portion, after the words "the assessing officer", the words and brackets "or the commissioner (appeals)" shall be inserted; (b) in sub-section (1a), in the opening portion, after the words "the assessing officer", the words and brackets "or the commissioner (appeals)" shall be inserted; (c) in the explanation, in clause (a), for the words figures and letter "under section 153a", the words, figures and letter "under section 148 or under section 153a, as the case may be," shall be substituted and shall be deemed to have been substituted with effect from 1st april, 2021 amendment of section 271aac 74 in section 271aac of the income-tax act, in sub-section (1), after the words "the assessing officer", the words and brackets "or the commissioner (appeals)" shall be inserted 75 in section 271aad of the income-tax act,–– amendment of section 271aad (i) in sub-section (1), in the long line, after the words "the assessing officer", the words and brackets "or the commissioner (appeals)," shall be inserted; (ii) in sub-section (2), after the words "the assessing officer", the words and brackets "or the commissioner (appeals)" shall be inserted 76 after section 271aad of the income-tax act, the following section shall be inserted with effect from the 1st day of april, 2023, namely:–– insertion of new section 271aae benefits to related persons "271aae without prejudice to any other provision of this chapter, if during any proceedings under this act, it is found that a person, being any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in subclause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) of clause (23c) of section 10, or any trust or institution referred to in section 11 has violated the provisions of the twenty-first proviso to clause (23c) of section 10, or clause (c) of sub-section (1) of section 13, as the case may be, the assessing officer may direct that such person shall pay by way of penalty–– (a) a sum equal to the aggregate amount of income applied, directly or indirectly, by such person, for the benefit of any person referred to in sub-section (3) of section 13, where the violation is noticed for the first time during any previous year; and (b) a sum equal to two hundred per cent of the aggregate amount of income of such person applied, directly or indirectly, by that person, for the benefit of any person referred to in sub-section (3) of section 13, where violation is noticed again in any subsequent previous year" 77 in section 271c of the income-tax act, in sub-section (1), in clause (b), in sub-clause (ii), the word "second" shall be omitted amendment of section 271c 78 in section 272a of the income-tax act, in sub-section (2), in the long line, for the words "one hundred rupees", the words "five hundred rupees" shall be substituted amendment of section 272a 79 in section 276ab of the income-tax act, after the proviso, the following proviso shall be inserted, namely:–– amendment of section 276ab "provided further that no proceeding under this section shall be initiated on or after the 1st day of april, 2022" 80 in section 276b of the income-tax act, in clause (b), in sub-clause (ii), the word "second" shall be omitted amendment of section 276b amendment of section 276cc 81 in section 276cc of the income-tax act, in the proviso, in clause (ii), in sub-clause (a), after the words "expiry of the assessment year", the words, brackets, figures and letter "or a return is furnished by him under sub-section (8a) of section 139 within the time provided in that sub-section" shall be inserted 82 in section 278a of the income-tax act, after the word, figures and letter "section 276b", the words, figures and letters "or section 276bb" shall be inserted amendment of section 278a 83 in section 278aa of the income-tax act, after the words, figures and letter "or section 276b", the words, figures and letters "or section 276bb" shall be inserted amendment of section 278aa 84 for section 285b of the income-tax act, the following section shall be substituted, namely:–– substitution of new section for section 285b submission of statements by producers of cinematograph films or persons engaged in specified activity '285b any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any financial year shall, in respect of the period during which such production or specified activity is carried on by him in such financial year, furnish within the prescribed period, a statement in the prescribed form to the prescribed income tax authority in the prescribed manner, containing particulars of all payments of over fifty thousand rupees in the aggregate made by him or due from him to each such person as is engaged by him in such production or specified activity explanation––for the purposes of this section, "specified activity" means any event management, documentary production, production of programmes for telecasting on television or over the top platforms or any other similar platform, sports event management, other performing arts or any other activity as the central government may, by notification in the official gazette, specify in this behalf' chapter iv indirect taxes customs52 of 1962 amendment of section 2 85 in the customs act, 1962 (hereinafter referred to as the customs act), in section 2, in clause (34), after the words "principal commissioner of customs or commissioner of customs", the words and figure "under section 5" shall be inserted 86 for section 3 of the customs act, the following section shall be substituted, namely:–– substitution of section 3 "3 there shall be the following classes of officers of customs, namely:–– classes of officers of customs (a) principal chief commissioner of customs or principal chief commissioner of customs (preventive) or principal director general of revenue intelligence; (b) chief commissioner of customs or chief commissioner of customs (preventive) or director general of revenue intelligence; (c) principal commissioner of customs or principal commissioner of customs (preventive) or principal additional director general of revenue intelligence or principal commissioner of customs (audit); (d) commissioner of customs or commissioner of customs (preventive) or additional director general of revenue intelligence or commissioner of customs (audit); (e) principal commissioner of customs (appeals); (f) commissioner of customs (appeals); (g) additional commissioner of customs or additional commissioner of customs (preventive) or additional director of revenue intelligence or additional commissioner of customs (audit); (h) joint commissioner of customs or joint commissioner of customs (preventive) or joint director of revenue intelligence or joint commissioner of customs (audit); (i) deputy commissioner of customs or deputy commissioner of customs (preventive) or deputy director of revenue intelligence or deputy commissioner of customs (audit); (j) assistant commissioner of customs or assistant commissioner of customs (preventive) or assistant director of revenue intelligence or assistant commissioner of customs (audit); (k) such other class of officers of customs as may be appointed for the purposes of this act" amendment of section 5 87 in section 5 of the customs act,–– (a) after sub-section (1), the following sub-sections shall be inserted, namely:–– "(1a) without prejudice to the provisions contained in sub-section (1), the board may, by notification, assign such functions as it may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions (1b) within their jurisdiction assigned by the board, the principal commissioner of customs or commissioner of customs, as the case may be, may, by order, assign such functions, as he may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions"; (b) after sub-section (3), the following sub-sections shall be inserted, namely:–– "(4) in specifying the conditions and limitations referred to in sub-section (1), and in assigning functions under sub-section (1a), the board may consider any one or more of the following criteria, including, but not limited to–– (a) territorial jurisdiction; (b) persons or class of persons; (c) goods or class of goods; (d) cases or class of cases; (e) computer assigned random assignment; (f) any other criterion as the board may, by notification, specify (5) the board may, by notification, wherever necessary or appropriate, require two or more officers of customs (whether or not of the same class) to have concurrent powers and functions to be performed under this act" amendment of section 14 88 in section 14 of the customs act, in sub-section (1), in the second proviso, after clause (iii), the following clause shall be inserted, namely:–– "(iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the circumstances and manner of exercising thereof, as the board may specify, where, the board has reason to believe that the value of such goods may not be declared truthfully or accurately, having regard to the trend of declared value of such goods or any other relevant criteria:" amendment of section 28e 89 in section 28e of the customs act,–– (a) in clause (c), the explanation shall be omitted; (b) clause (h) shall be omitted amendment of section 28h 90 in section 28h of the customs act, –– (a) in sub-section (1), after the words "an application in such form and in such manner", the words "and accompanied by such fee" shall be inserted; (b) sub-section (3) shall be omitted; (c) in sub-section (4), for the words "within thirty days from the date of the application", the words "at any time before an advance ruling is pronounced" shall be substituted amendment of section 28-i 91 in section 28-i of the customs act, in sub-section (7), the words "by the members" shall be omitted amendment of section 28j 92 in section 28j of the customs act, for sub-section (2), the following sub-section shall be substituted, namely:–– "(2) the advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier: provided that in respect of any advance ruling in force on the date on which the finance bill, 2022 receives the assent of the president, the said period of three years shall be reckoned from the date on which the said finance bill receives the assent of the president" insertion of new section 110aa 93 after section 110a of the customs act, the following section shall be inserted, namely:–– "110aa where in pursuance of any proceeding, in accordance with chapter xiia or this chapter, if an officer of customs has reasons to believe that–– action subsequent to inquiry, investigation or audit or any other specified purpose (a) any duty has been short-levied, not levied, shortpaid or not paid in a case where assessment has already been made; (b) any duty has been erroneously refunded; (c) any drawback has been erroneously allowed; or (d) any interest has been short-levied, not levied, short-paid or not paid, or erroneously refunded, then such officer of customs shall, after causing inquiry, investigation, or as the case may be, audit, transfer the relevant documents, along with a report in writing– (a) to the proper officer having jurisdiction, as assigned under section 5 in respect of assessment of such duty, or to the officer who allowed such refund or drawback; or (b) in case of multiple jurisdictions, to an officer of customs to whom such matter is assigned by the board, in exercise of the powers conferred under section 5, and thereupon, power exercisable under sections 28, 28aaa or chapter x, shall be exercised by such proper officer or by an officer to whom the proper officer is subordinate in accordance with sub-section (2) of section 5" 94 after section 135a of the customs act, the following section shall be inserted, namely:–– insertion of new section 135aa protection of data '135aa (1) if a person publishes any information relating to the value or classification or quantity of goods entered for export from india, or import into india, or the details of the exporter or importer of such goods under this act, unless required so to do under any law for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both (2) nothing contained in this section shall apply to any publication made by or on behalf of the central government explanation –– for the purposes of this section, the expression "publishes" includes reproducing the information in printed or electronic form and making it available for the public' amendment of section 137 95 in section 137 of the customs act, in sub-section (1), after the words, figures and letter "or section 135a", the words, figures and letters "or section 135aa" shall be inserted 52 of 1962 validation of certain actions taken under customs act 96 notwithstanding anything contained in any judgment, decree or order of any court, tribunal, or other authority, or in the provisions of the customs act, 1962 (hereinafter referred to as the customs act),–– (i) anything done or any duty performed or any action taken or purported to have been taken or done under chapters v, vaa, vi, ix, x, xi, xii, xiia, xiii, xiv, xvi and xvii of the customs act, as it stood prior to its amendment by this act, shall be deemed to have been validly done or performed or taken; (ii) any notification issued under the customs act for appointing or assigning functions to any officer shall be deemed to have been validly issued for all purposes, including for the purposes of section 6; (iii) for the purposes of this section, sections 2, 3 and 5 of the customs act, as amended by this act, shall have and shall always be deemed to have effect for all purposes as if the provisions of the customs act, as amended by this act, had been in force at all material times explanation–– for the purposes of this section, it is hereby clarified that any proceeding arising out of any action taken under this section and pending on the date of commencement of this act shall be disposed of in accordance with the provisions of the customs act, as amended by this act customs tariff 51 of 1975 amendment of first schedule 97 in the customs tariff act, 1975 (hereinafter referred to as the customs tariff act), the first schedule shall,–– (a) be amended in the manner specified in the second schedule; (b) with effect from the 1st may, 2022, be also amended in the manner specified in the third schedule excise 1 of 1944 amendment of fourth schedule 98 in the central excise act, 1944 (hereinafter referred to as the central excise act), the fourth schedule shall be amended in the manner specified in the fourth schedule central goods and services tax12 of 2017 amendment of section 16 99 in the central goods and services tax act, 2017 (hereinafter referred to as the central goods and services tax act), in section 16, –– (a) in sub-section (2),–– (i) after clause (b), the following clause shall be inserted, namely:–– "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;"; (ii) in clause (c), the words, figures and letter "or section 43a" shall be omitted; (b) in sub-section (4), for the words and figures "due date of furnishing of the return under section 39 for the month of september", the words "thirtieth day of november" shall be substituted amendment of section 29 100 in section 29 of the central goods and services tax act, in sub-section (2), –– (a) in clause (b), for the words "returns for three consecutive tax periods", the words "the return for a financial year beyond three months from the due date of furnishing the said return" shall be substituted; (b) in clause (c), for the words "a continuous period of six months", the words "such continuous tax period as may be prescribed" shall be substituted amendment of section 34 101 in section 34 of the central goods and services tax act, in sub-section (2), for the word "september", the words "the thirtieth day of november" shall be substituted 102 in section 37 of the central goods and services tax act,–– amendment of section 37 (a) in sub-section (1), –– (i) after the words "shall furnish, electronically,", the words "subject to such conditions and restrictions and" shall be inserted; (ii) for the words "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed", the words "shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words "provided further that", the words "provided that" shall be substituted; (v) in the third proviso, for the words "provided also that", the words "provided further that" shall be substituted; (b) sub-section (2) shall be omitted; (c) in sub-section (3),–– (i) the words and figures "and which have remained unmatched under section 42 or section 43" shall be omitted; (ii) in the first proviso, for the words and figures "furnishing of the return under section 39 for the month of september", the words "the thirtieth day of november" shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted, namely:–– "(4) a registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: provided that the government may, on the recommendations of the council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods" substitution of new section for section 38 103 for section 38 of the central goods and services tax act, the following section shall be substituted, namely:–– communication of details of inward supplies and input tax credit "38 (1) the details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an autogenerated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed (2) the auto-generated statement under sub-section (1) shall consist of–– (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,–– (i) by any registered person within such period of taking registration as may be prescribed; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said subsection during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or (v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed" amendment of section 39 104 in section 39 of the central goods and services tax act,–– (a) in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted; (b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely: –– "provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the government, in such form and manner, and within such time, as may be prescribed,–– (a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed"; (c) in sub-section (9), –– (i) for the words and figures "subject to the provisions of sections 37 and 38, if", the word "where" shall be substituted; (ii) in the proviso, for the words "the due date for furnishing of return for the month of september or second quarter", the words "the thirtieth day of november" shall be substituted; (d) in sub-section (10), for the words "has not been furnished by him", the following shall be substituted, namely:–– "or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him: provided that the government may, on the recommendations of the council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under subsection (1) of section 37 for the said tax period" 105 for section 41 of the central goods and services tax act, the following section shall be substituted, namely:–– substitution of new section for section 41 availment of input tax credit "41 (1) every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger (2) the credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed" omission of sections 42, 43 and 43a 106 sections 42, 43 and 43a of the central goods and services tax act shall be omitted amendment of section 47 107 in section 47 of the central goods and services tax act, in sub-section (1), –– (a) the words "or inward" shall be omitted; (b) the words and figures "or section 38" shall be omitted; (c) after the words and figures "section 39 or section 45", the words and figures "or section 52" shall be inserted amendment of section 48 108 in section 48 of the central goods and services tax act, in sub-section (2), the words and figures ", the details of inward supplies under section 38" shall be omitted 109 in section 49 of the central goods and services tax act,–– amendment of section 49 (a) in sub-section (2), the words, figures and letter "or section 43a" shall be omitted; (b) in sub-section (4), after the words "subject to such conditions", the words "and restrictions" shall be inserted; (c) for sub-section (10), the following sub-section shall be substituted, namely:–– "(10) a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this act, to the electronic cash ledger for,–– (a) integrated tax, central tax, state tax, union territory tax or cess; or (b) integrated tax or central tax of a distinct person as specified in sub-section (4) or, as the case may be, subsection (5) of section 25, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this act: provided that no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register"; (d) after sub-section (11), the following sub-section shall be inserted, namely:–– 13 of 2017 "(12) notwithstanding anything contained in this act, the government may, on the recommendations of the council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this act or under the integrated goods and services tax act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed" amendment of section 50 110 in section 50 of the central goods and services tax act, for sub-section (3), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of july, 2017, namely:–– "(3) where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent as may be notified by the government, on the recommendations of the council, and the interest shall be calculated, in such manner as may be prescribed" amendment of section 52 111 in section 52 of the central goods and services tax act, in sub-section (6), in the proviso, for the words "due date for furnishing of statement for the month of september", the words "thirtieth day of november" shall be substituted amendment of section 54 112 in section 54 of the central goods and services tax act, –– (a) in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted; (b) in sub-section (2), for the words "six months", the words "two years" shall be substituted; (c) in sub-section (10), the words, brackets and figure "under sub-section (3)" shall be omitted; (d) in the explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:–– "(ba) in case of zero-rated supply of goods or services or both to a special economic zone developer or a special economic zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;" amendment of section 168 113 in section 168 of the central goods and services tax act, in sub-section (2), the words, brackets and figures "subsection (2) of section 38," shall be omitted 12 of 2017 13 of 2017 114 (1) the notification of the government of india in the ministry of finance (department of revenue) number gsr 58(e), dated the 23rd january, 2018, issued by the central government on the recommendations of the council, under section 146 of the central goods and services tax act, 2017 read with section 20 of the integrated goods and services tax act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the fifth schedule, on and from the date specified in column (3) of that schedule amendment of notification issued under section 146 of central goods and services tax act read with section 20 of integrated goods and services tax act, retrospectively (2) for the purposes of sub-section (1), the central government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the central government had the power to amend the said notification under section 146 of the central goods and services tax act, 2017 read with section 20 of the integrated goods and services tax act, 2017, retrospectively, at all material times 12 of 2017 115 (1) the notification of the government of india in the ministry of finance (department of revenue) number gsr 661(e), dated the 28th june, 2017, issued by the central government on the recommendations of the council, under subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the sixth schedule, on and from the date specified in column (3) of that schedule amendment of notification issued under subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 12 of 2017 (2) for the purposes of sub-section (1), the central government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the central government had the power to amend the said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, retrospectively, at all material times retrospective exemption from, or levy or collection of, central tax in certain cases 12 of 2017 116 (1) notwithstanding anything contained in the notification of the government of india in the ministry of finance (department of revenue) number gsr 673(e), dated the 28th june, 2017 issued by the central government, on the recommendations of the council, in exercise of the powers under sub-section (1) of section 9 of the central goods and services tax act, 2017, no central tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive) (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had subsection (1) been in force at all material times 12 of 2017 retrospective effect to notification issued under sub-section (2) of section 7 of central goods and services tax act 117 (1) subject to the provisions of sub-section (2), the notification of the government of india in the ministry of finance (department of revenue) number gsr 746(e), dated the 30th september, 2019 issued by the central government, on the recommendations of the council, in exercise of the powers under sub- section (2) of section 7 of the central goods and services tax act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of july, 2017 (2) no refund shall be made of all such central tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times integrated goods and services tax 13 of 2017 12 of 2017 118 (1) the notification of the government of india in the ministry of finance (department of revenue) number gsr 698 (e), dated the 28th june, 2017, issued by the central government on the recommendations of the council, under section 20 of the integrated goods and services tax act, 2017 read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the seventh schedule, on and from the date specified in column (3) of that schedule amendment of notification issued under section 20 of integrated goods and services tax act, 2017 read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 13 of 2017 12 of 2017 (2) for the purposes of sub-section (1), the central government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the central government had the power to amend the said notification under section 20 of the integrated goods and services tax act, 2017 read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, retrospectively, at all material times retrospective exemption from, or levy or collection of, integrated tax in certain cases 13 of 2017 119 (1) notwithstanding anything contained in the notification of the government of india in the ministry of finance (department of revenue) number gsr 666(e), dated the 28th june, 2017 issued by the central government, on the recommendations of the council, in exercise of the powers under sub-section (1) of section 5 of the integrated goods and services tax act, 2017, no integrated tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive) (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had subsection (1) been in force at all material times 13 of 2017 12 of 2017 retrospective effect to notification issued under clause (i) of section 20 of integrated goods and services tax act read with subsection (2) of section 7 of central goods and services tax act 120 (1) subject to the provisions of sub-section (2), the notification of the government of india in the ministry of finance (department of revenue) number gsr 745(e),dated the 30th september, 2019 issued by the central government on the recommendations of the council, in exercise of the powers under clause (i) of section 20 of the integrated goods and services tax act, 2017, read with sub-section (2) of section 7 of the central goods and services tax act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of july, 2017 (2) no refund shall be made of all such integrated tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times union territory goods and services tax 14 of 2017 12 of 2017 121 (1) the notification of the government of india in the ministry of finance (department of revenue) number gsr 747 (e), dated the 30th june, 2017, issued by the central government on the recommendations of the council, under section 21 of the union territory goods and services tax act, 2017 read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the eighth schedule, on and from the date specified in column (3) of that schedule amendment of notification issued under section 21 of union territory goods and services tax act read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of central goods and services tax act, retrospectively 14 of 2017 12 of 2017 (2) for the purposes of sub-section (1), the central government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the central government had the power to amend the said notification under section 21 of the union territory goods and services tax act, 2017 read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the central goods and services tax act, 2017, retrospectively, at all material times retrospective exemption from or levy or collection of, 122 (1) notwithstanding anything contained in the notification of the government of india in the ministry of finance (department of revenue) number gsr 710(e), dated the 28th june, 2017 issued by the central government, on the union territory tax in certain cases recommendations of the council, in exercise of the powers under sub-section (1) of section 7 of the union territory goods and services tax act, 2017, no union territory tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive) 14 of 2017 (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had subsection (1) been in force at all material times 14 of 2017 12 of 2017 retrospective effect to notification issued under clause (i) of section 21 of union territory goods and services tax act read with subsection (2) of section 7 of central goods and services tax act 123 (1) subject to the provisions of sub-section (2), the notification of the government of india in the ministry of finance (department of revenue) number gsr 747(e),dated the 30th september, 2019 issued by the central government, on the recommendations of the council, in exercise of the powers under clause (i) of section 21 of the union territory goods and services tax act, 2017, read with sub-section (2) of section 7 of the central goods and services tax act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of july, 2017 (2) no refund shall be made of all such union territory tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times chapter v miscellaneous part i amendments to the reserve bank of india act, 1934 amendment of act 2 of 1934 124 in the reserve bank of india act, 1934,–– (a) in section 2, after clause (aiii), the following clause shall be inserted, namely:–– '(aiv) "bank note" means a bank note issued by the bank, whether in physical or digital form, under section 22;'; (b) after section 22, the following section shall be inserted, namely:–– "22a nothing contained in sections 24, 25, 27, 28 and 39 shall apply to the bank notes issued in digital form by the bank" nonapplicability of certain provisions to digital form of bank notes part ii amendment to the finance act, 2001 14 of 2001 125 in the finance act, 2001, the seventh schedule shall be amended in the manner specified in the ninth schedule amendment of seventh schedule ______________ 16 of 1931 declaration under the provisional collection of taxes act, 1931 it is hereby declared that it is expedient in the public interest that the provisions of sub-clause (a) of clause 97 of this bill shall have immediate effect under the provisional collection of taxes act, 1931 ______________ nil; part i income-tax paragraph a (i) in the case of every individual other than the individual referred to in items (ii) and (iii) of this paragraph or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, not being a case to which any other paragraph of this part applies,— rates of income-tax (1) where the total income does not exceed rs 2,50,000(2) where the total income exceeds rs 2,50,000 but does not exceed rs 5,00,000 5 per cent of the amount by which the total income exceeds rs 2,50,000; rs12,500 plus 20 per cent of the amount by which the total income exceeds rs 5,00,000; (3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 nil; (4) where the total income exceeds rs 10,00,000 rs 1,12,500 plus 30 per cent of the amount by which the total income exceeds rs10,00,000 (ii) in the case of every individual, being a resident in india, who is of the age of sixty years or more but less than eighty years at any time during the previous year,— rates of income-tax (1) where the total income does not exceed rs 3,00,000 (2) where the total income exceeds rs 3,00,000 but does not exceed rs 5,00,000 5 per cent of the amount by which the total income exceeds rs 3,00,000; rs10,000 plus 20 per cent of the amount by which the total income exceeds rs 5,00,000; (3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 nil; (4) where the total income exceeds rs 10,00,000 rs 1,10,000 plus 30 per cent of the amount by which the total income exceeds rs10,00,000 (iii) in the case of every individual, being a resident in india, who is of the age of eighty years or more at any time during the previous year,— rates of income-tax (1) where the total income does not exceed rs 5,00,000 (2) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 20 per cent of the amount by which the total income exceeds rs 5,00,000; (3) where the total income exceeds rs 10,00,000 rs 1,00,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,000 surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a or the provision of section 115bac of the income-tax act, shall be increased by a surcharge for the purposes of the union, calculated, in the case of every individual or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act,— (a) having a total income (including the income by way of dividend or income under the provisions of section 111a and section 112a of the income-tax act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax; (b) having a total income (including the income by way of dividend or income under the provisions of section 111a and section 112a of the income-tax act) exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax; (c) having a total income (excluding the income by way of dividend or income under the provisions of section 111a and section 112a of the income-tax act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent of such income-tax; (d) having a total income (excluding the income by way of dividend or income under the provisions of section 111a and section 112a of the income-tax act) exceeding five crore rupees, at the rate of thirty-five per cent of such income-tax; and (e) having a total income (including the income by way of dividend or income under the provisions of section 111a and section 112a) exceeding two crore rupees but is not covered under clauses (c) and (d), shall be applicable at the rate of fifteen per cent of such income-tax: provided that in case where the total income includes any income by way of dividend or income chargeable under section 111a and section 112a of the income-tax act, the rate of surcharge on the amount of income-tax computed in respect of that part of income shall not exceed fifteen per cent: provided further that in the case of persons mentioned above having total income exceeding,— (a) fifty lakh rupees but not exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees; (b) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees; (c) two crore rupees but does not exceed five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees; (d) five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees 10 per cent of the total income; paragraph b in the case of every co-operative society,— rates of income-tax (1) where the total income does not exceed rs10,000 (2) where the total income exceeds rs10,000 but does not exceed rs 20,000 rs1,000 plus 20 per cent of the amount by which the total income exceeds rs 10,000; (3) where the total income exceeds rs 20,000 rs 3,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000 surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, in the case of every co-operative society, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the union calculated at the rate of twelve per cent of such income-tax: provided that in the case of every co-operative society mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees paragraph c in the case of every firm,— rate of income-tax on the whole of the total income 30 per cent surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, in the case of every firm, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the union calculated at the rate of twelve per cent of such income-tax: 25 per cent of the total income; provided that in the case of every firm mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees paragraph d in the case of every local authority,— rate of income-tax on the whole of the total income 30 per cent surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the union calculated at the rate of twelve per cent of such income-tax: provided that in the case of every local authority mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees paragraph e in the case of a company,— rates of income-tax i in the case of a domestic company,— (i) where its total turnover or the gross receipt in the previous year 2019-20 does not exceed four hundred crore rupees; 30 per cent of the total income (ii) other than that referred to in item (i) ii in the case of a company other than a domestic company,— (i) on so much of the total income as consists of,— 50 per cent; (a) royalties received from government or an indian concern in pursuance of an agreement made by it with the government or the indian concern after the 31st day of march, 1961 but before the 1st day of april, 1976; or (b) fees for rendering technical services received from government or an indian concern in pursuance of an agreement made by it with the government or the indian concern after the 29th day of february, 1964 but before the 1st day of april, 1976, and where such agreement has, in either case, been approved by the central government 40 per cent (ii) on the balance, if any, of the total income surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or 112a of the income-tax act, shall, be increased by a surcharge for the purposes of the union calculated,— (i) in the case of every domestic company,–– (a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent of such income-tax; and (b) having a total income exceeding ten crore rupees, at the rate of twelve per cent of such income-tax; (ii) in the case of every company other than a domestic company,–– (a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of two per cent of such income-tax; and (b) having a total income exceeding ten crore rupees, at the rate of five per cent of such income-tax: provided that in the case of every company having a total income exceeding one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided further that in the case of every company having a total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees part ii rates for deduction of tax at source in certain cases in every case in which under the provisions of sections 193, 194a, 194b, 194bb, 194d, 194lba, 194lbb, 194lbc and 195 of the income-tax act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to the deduction at the following rates:– rate of income-tax 1 in the case of a person other than a company— (a) where the person is resident in india— | 10 per cent; | (i) on income by way of interest other than ||------------------------------------------------|------------------------------------------------|| "interest on securities" | || | || 30 per cent; | || | || (ii) on income by way of winnings from | || lotteries, puzzles, card games and other games | || of any sort | || | || 30 per cent; | || | || (iii) on income by way of winnings from | || horse races | || | || (iv) on income by way of insurance | || commission | || 5 per cent; | || | || | || 10 per cent; | (v) on income by way of interest payable || on— | | (a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a central, state or provincial act; (b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in india in accordance with the securities contracts (regulation) act, 1956 (42 of 1956) and any rules made thereunder; (c) any security of the central or state government; 10 per cent; (vi) on any other income (b) where the person is not resident in india— (i) in the case of a non-resident indian— (a) on any investment income 20 per cent; 10 per cent; (b) on income by way of long-term capital gains referred to in section 115e or sub-clause (iii) of clause (c) of subsection (1) of section 112 (c) on income by way of long-term capital gains referred to in section 112a 10 per cent; 20 per cent; (d) on other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10] (e) on income by way of short-term capital gains referred to in section 111a 15 per cent; 20 per cent; (f) 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 (not being income by way of interest referred to in section 194lb or section 194lc) 10 per cent; (g) on income by way of royalty payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1a) of section115a of the income-tax act, to the indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1a) of section 115a of the incometax act, to a person resident in india 10 per cent; (h) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(i)(g)] payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and where such agreement is with an indian concern, the agreement is approved by the central government or where it relates to a matter included in the industrial policy, for the time being in force, of the government of india, the agreement is in accordance with that policy 10 per cent; (i) on income by way of fees for technical services payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and where such agreement is with an indian concern, the agreement is approved by the central government or where it relates to a matter included in the industrial policy, for the time being in force, of the government of india, the agreement is in accordance with that policy 30 per cent; (j) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (k) on income by way of winnings from horse races 30 per cent; (l) on the income by way of dividend 20 per cent; | | ||--------------------------------------------|---------------------------------------|| (m) on the whole of the other income | 30 per cent; || | || | (ii) in the case of any other person— || | || 20 per cent; | || | || (a) 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 (not being income | || by way of interest referred to in | || section 194lb or section 194lc) | || | || 10 per cent; | || | || (b) on income by way of royalty payable | || by government or an indian concern | || in pursuance of an agreement made by | || it with the government or the indian | || concern where such royalty is in | || consideration for the transfer of all or | || any rights (including the granting of a | || licence) in respect of copyright in any | || book on a subject referred to in the | || first proviso to sub-section (1a) of | || section 115a of the income-tax act, | || to the indian concern, in respect of | || any computer software referred to in | || the second proviso to sub-section | || (1a) of section 115a of the income- | || tax act, to a person resident in india | || | || 10 per cent; | || | || (c) on income by way of royalty [not | || being royalty of the nature referred to | || in sub-item (b)(ii)(b)] payable by | || government or an indian concern in | || pursuance of an agreement made by it | || with the government or the indian | || concern and where such agreement is | || with an indian concern, the agreement | || is | approved || government or where it relates to a | || matter included in the industrial | || policy, for the time being in force, of | || the | government || agreement is in accordance with that | || policy | || | || 10 per cent; | || | || (d) on income by way of fees for technical | || services payable by government or an | || indian concern in pursuance of an | || agreement made by it with the | |government or the indian concern and where such agreement is with an indian concern, the agreement is approved by the central government or where it relates to a matter included in the industrial policy, for the time being in force, of the government of india, the agreement is in accordance with that policy 30 per cent; (e) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (f) on income by way of winnings from horse races 30 per cent; 15 per cent; (g) on income by way of short-term capital gains referred to in section 111a 10 per cent; (h) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of section 112 10 per cent; (i) on income by way of long-term capital gains referred to in section 112a exceeding one lakh rupees (j) on income by way of other long-term 20 per cent; capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10] (k) on income by way of dividend 20 per cent; (l) on the whole of the other income 30 per cent; 2 in the case of a company— (a) where the company is a domestic company— 10 per cent; (i) on income by way of interest other than "interest on securities" 30 per cent; (ii) on income by way of winnings from lotteries, puzzles, card games and other games of any sort (iii) on income by way of winnings from horse races 30 per cent; (iv) on any other income 10 per cent; (b) where the company is not a domestic company— 30 per cent; (i) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort 30 per cent; (ii) on income by way of winnings from horse races 20 per cent; (iii) 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 (not being income by way of interest referred to in section 194lb or section 194lc) 10 per cent; (iv) on income by way of royalty payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern after the 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 respect of copyright in any book on a subject referred to in the first proviso to sub-section (1a) of section 115a of the income-tax act, to the indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1a) of section 115a of the income-tax act, to a person resident in india (v) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(iv)] payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and where such agreement is with an indian concern, the agreement is approved by the central government or where it relates to a matter included in the industrial policy, for the time being in force, of the government of india, the agreement is in accordance with that policy— 50 per cent; (a) where the agreement is made after the 31st day of march, 1961 but before the 1st day of april, 1976 10 per cent; (b) where the agreement is made after the 31st day of march, 1976 (vi) on income by way of fees for technical services payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and where such agreement is with an indian concern, the agreement is approved by the central government or where it relates to a matter included in the industrial policy, for the time being in force, of the government of india, the agreement is in accordance with that policy— 50 per cent; (a) where the agreement is made after the 29th day of february, 1964 but before the 1st day of april, 1976 10 per cent; (b) where the agreement is made after the 31st day of march, 1976 (vii) on income by way of short-term capital gains referred to in section 111a 15 per cent; 10 per cent; (viii) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of section 112 10 per cent; (ix) on income by way of long-term capital gains referred to in section 112a exceeding one lakh rupees 20 per cent; (x) on income by way of other long-term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10] (xi) on income by way of dividend 20 per cent; (xii) on any other income 40 per cent explanation— for the purposes of item 1(b)(i) of this part, "investment income" and "non-resident indian" shall have the meanings assigned to them in chapter xii-a of the income-tax act surcharge on income-tax the amount of income-tax deducted in accordance with the provisions of–– (i) item 1 of this part, shall be increased by a surcharge, for the purposes of the union,–– (a) in the case of every individual or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, being a non-resident, calculated,–– i at the rate of ten per cent of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111a, 112 and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees; ii at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111a, 112 and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed two crore rupees; iii at the rate of twenty-five per cent of such tax, where the income or the aggregate of such incomes (excluding the income by way of dividend or income under the provisions of sections 111a, 112 and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds two crore rupees but does not exceed five crore rupees; iv at the rate of thirty-seven per cent of such tax, where the income or the aggregate of such incomes (excluding the income by way of dividend or income under the provisions of sections 111a, 112 and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds five crore rupees; and v at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111a, 112 and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds two crore rupees, but is not covered under sub-clauses iii and iv: provided that in case where the total income includes any income chargeable under sections 111a, 112 and 112a of the income-tax act, the rate of surcharge on the amount of income-tax deducted in respect of that part of income shall not exceed fifteen per cent; (b) in the case of every co-operative society, being a nonresident, calculated,–– i at the rate of seven per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees; ii at the rate of twelve per cent, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees; (c) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees; (ii) item 2 of this part shall be increased by a surcharge, for the purposes of the union, in the case of every company other than a domestic company, calculated,–– (a) at the rate of two per cent of such income-tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees; and (b) at the rate of five per cent of such income-tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees part iii rates for charging income-tax in certain cases, deducting income-tax from income chargeable under the head "salaries" and computing "advance tax" in cases in which income-tax has to be charged under subsection (4) of section 172 of the income-tax act or sub-section (2) of section 174 or section 174a or section 175 or sub-section (2) of section 176 of the said act or deducted from, or paid on, from incomenil; chargeable under the head "salaries" under section 192 of the said act or deducted under section 194p of the said act or in which the "advance tax" payable under chapter xvii-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" [not being "advance tax" in respect of any income chargeable to tax under chapter xii or chapter xii-a or income chargeable to tax under section 115jb or section 115jc or chapter xii-fa or chapter xii-fb or sub-section (1a) of section 161 or section 164 or section 164a or section 167b of the said act at the rates as specified in that chapter or section or surcharge, wherever applicable, on such "advance tax" in respect of any income chargeable to tax under section 115a or section 115ab or section 115ac or section 115aca or section 115ad or section 115b or section 115ba or section 115baa or section 115bab or section 115bad or section 115bb or section 115bba or section 115bbc or section 115bbe or section 115bbf or section 115bbg or section 115bbh or section 115bbi or section 115e or section 115jb or section 115jc] shall be charged, deducted or computed at the following rate or rates:— paragraph a (i) in the case of every individual other than the individual referred to in items (ii) and (iii) of this paragraph or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, not being a case to which any other paragraph of this part applies,— rates of income-tax (1) where the total income does not exceed rs 2,50,000 (2) where the total income exceeds rs 2,50,000 but does not exceed rs 5,00,000 5 per cent of the amount by which the total income exceeds rs 2,50,000; (3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 rs 12,500 plus 20 per cent of the amount by which the total income exceeds rs 5,00,000; (4) where the total income exceeds rs 10,00,000 rs 1,12,500 plus 30 per cent of the amount by which the total income exceeds rs10,00,000 nil; rates of income-tax (1) where the total income does not exceed rs 3,00,000 5 per cent of the amount by which the total income exceeds rs3,00,000; (2) where the total income exceeds rs 3,00,000 but does not exceed rs 5,00,000 rs 10,000 plus 20 per cent of the amount by which the total income exceeds rs 5,00,000; (3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 (4) where the total income exceeds rs 10,00,000 rs 1,10,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,000 nil; (iii) in the case of every individual, being a resident in india, who is of the age of eighty years or more at any time during the previous year,— rates of income-tax (1) where the total income does not exceed rs 5,00,000 20 per cent of the amount by which the total income exceeds rs 5,00,000; (2) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000 (3) where the total income exceeds rs10,00,000 rs 1,00,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,000; surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a or the provisions of section 115bac of the income-tax act, shall be increased by a surcharge for the purposes of the union, calculated, in the case of every individual or hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act,— (a) having a total income (including the income by way of dividend or income under the provisions of section 111a, section 112 and section 112a of the income-tax act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax; and (b) having a total income (including the income by way of dividend or income under the provisions of section 111a, section 112 and section 112a of the income-tax act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax; (c) having a total income (excluding the income by way of dividend or income under the provisions of section 111a, section 112 and section 112a of the income-tax act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of twentyfive per cent of such income-tax; and (d) having a total income (excluding the income by way of dividend or income under the provisions of section 111a, section 112 and section 112a of the income-tax act) exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax; (e) having a total income (including the income by way of dividend or income under the provisions of section 111a, section 112 and section 112a of the income-tax act) exceeding two crore rupees, but is not covered under clauses (c) and (d), shall be applicable at the rate of fifteen per cent of such income-tax: provided that in case where the total income includes any income by way of dividend or income chargeable under section 111a, section 112 and section 112a of the income-tax act, the rate of surcharge on the amount of income-tax computed in respect of that part of income shall not exceed fifteen per cent: provided further that in case of an association of persons consisting of only companies as its members, the rate of surcharge on the amount of income-tax shall not exceed fifteen per cent: provided also that in the case of persons mentioned above having total income exceeding,— (a) fifty lakh rupees but not exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees; (b) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees; 10 per cent of the total income; (c) two crore rupees but does not exceed five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees; (d) five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees; paragraph b in the case of every co-operative society,— rates of income-tax (1) where the total income does not exceed rs10,000 (2) where the total income exceeds rs10,000 but does not exceed rs 20,000 rs 1,000 plus 20 per cent of the amount by which the total income exceeds rs 10,000; (3) where the total income exceeds rs 20,000 rs 3,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000 surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, be increased by a surcharge for the purpose of the union, calculated in the case of every co-operative society,–– (a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent, of such income-tax; (b) having a total income exceeding ten crore rupees, at the rate of twelve per cent: provided that in the case of every co-operative society having total income exceeding one crore rupees but not exceeding ten crore rupees the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided further that in the case of every co-operative society having total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees paragraph c in the case of every firm,— rate of income-tax on the whole of the total income 30 per cent surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, in the case of every firm, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the union calculated at the rate of twelve per cent of such income-tax: provided that in the case of every firm mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees paragraph d in the case of every local authority,— rate of income-tax on the whole of the total income 30 per cent; surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the union calculated at the rate of twelve per cent of such income-tax: provided that in the case of every local authority mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees paragraph e in the case of a company,— rates of income-tax i in the case of a domestic company,— (i) where its total turnover or the gross receipt in the previous year 2020-2021 does not exceed four hundred crore rupees; 25 per cent of the total income; 30 per cent of the total income (ii) other than that referred to in item (i) ii in the case of a company other than a domestic company,— (i) on so much of the total income as consists of,— 50 per cent; (a) royalties received from government or an indian concern in pursuance of an agreement made by it with the government or the indian concern after the 31st day of march, 1961 but before the 1st day of april, 1976; or (b) fees for rendering technical services received from government or an indian concern in pursuance of an agreement made by it with the government or the indian concern after the 29th day of february, 1964 but before the 1st day of april, 1976, and where such agreement has, in either case, been approved by the central government (ii) on the balance, if any, of the total income 40 per cent surcharge on income-tax the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of section 111a or section 112 or section 112a of the income-tax act, shall, be increased by a surcharge for the purposes of the union, calculated,–– (i) in the case of every domestic company,–– (a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent of such income-tax; and (b) having a total income exceeding ten crore rupees, at the rate of twelve per cent of such income-tax; (ii) in the case of every company other than a domestic company,–– (a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of two per cent of such income-tax; and (b) having a total income exceeding ten crore rupees, at the rate of five per cent of such income-tax: provided that in the case of every company having a total income exceeding one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees: provided further that in the case of every company having a total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees part iv [see section 2(13)(c)] rules for computation of net agricultural incomerule 1—agricultural income of the nature referred to in subclause (a) of clause (1a) of section 2 of the income-tax act shall be computed as if it were income chargeable to income-tax under that act under the head "income from other sources" and the provisions of sections 57 to 59 of that act shall, so far as may be, apply accordingly: provided that sub-section (2) of section 58 shall apply subject to the modification that the reference to section 40a therein shall be construed as not including a reference to sub-sections (3), (3a) and (4) of section 40a rule 2—agricultural income of the nature referred to in subclause (b) or sub-clause (c) of clause (1a) of section 2 of the incometax act [other than income derived from any building required as a dwelling-house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to income-tax under that act under the head "profits and gains of business or profession" and the provisions of sections 30, 31, 32, 36, 37, 38, 40, 40a [other than sub-sections (3), (3a) and (4) thereof], 41, 43, 43a, 43b and 43c of the income-tax act shall, so far as may be, apply accordingly rule 3—agricultural income of the nature referred to in subclause (c) of clause (1a) of section 2 of the income-tax act, being income derived from any building required as a dwelling-house by the receiver of the rent or revenue or the cultivator or the receiver of rentin-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income-tax under that act under the head "income from house property" and the provisions of sections 23 to 27 of that act shall, so far as may be, apply accordingly rule 4—notwithstanding anything contained in any other provisions of these rules, in a case— (a) where the assessee derives income from sale of tea grown and manufactured by him in india, such income shall be computed in accordance with rule 8 of the income-tax rules, 1962, and sixty per cent of such income shall be regarded as the agricultural income of the assessee; (b) where the assessee derives income from sale of centrifuged latex or cenex or latex based crepes (such as pale latex crepe) or brown crepes (such as estate brown crepe, re-milled crepe, smoked blanket crepe or flat bark crepe) or technically specified block rubbers manufactured or processed by him from rubber plants grown by him in india, such income shall be computed in accordance with rule 7a of the income-tax rules, 1962, and sixtyfive per cent of such income shall be regarded as the agricultural income of the assessee; (c) where the assessee derives income from sale of coffee grown and manufactured by him in india, such income shall be computed in accordance with rule 7b of the income-tax rules, 1962, and sixty per cent or seventy-five per cent, as the case may be, of such income shall be regarded as the agricultural income of the assessee rule 5—where the assessee is a member of an association of persons or a body of individuals (other than a hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the income-tax act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a hindu undivided family, a company or a firm) but has any agricultural income then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee rule 6—where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income: provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income rule 7—any sum payable by the assessee on account of any tax levied by the state government on the agricultural income shall be deducted in computing the agricultural income rule 8—(1) where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of april, 2022, 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 assessment years commencing on the 1st day of april, 2014 or the 1st day of april, 2015 or the 1st day of april, 2016 or the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020, or the 1st day of april, 2021, is a loss, then, for the purposes of sub-section (2) of section 2 of this act,–– (i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2014, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2015 or the 1st day of april, 2016 or the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021, (ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2015, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2016 or the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021, (iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2016, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021, (iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2017, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021, (v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2018, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021, (vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2019, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2020 or the 1st day of april, 2021, (vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2020, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2021, (viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2021, shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of april, 2022 (2) where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of april, 2023, or, if by virtue of any provision of the income-tax act, income-tax is to be charged in respect of the income of a period other than the 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 assessment years commencing on the 1st day of april, 2015 or the 1st day of april, 2016 or the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, is a loss, then, for the purposes of sub-section (10) of section 2 of this act,–– (i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2015, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2016 or the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, (ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2016, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2017 or the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, (iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2017, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2018 or the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, (iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2018, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2019 or the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, (v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2019, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2020 or the 1st day of april, 2021 or the 1st day of april, 2022, (vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2020, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the or the 1st day of april, 2021 or the 1st day of april, 2022, (vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2021, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 2022, (viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2022, shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of april, 2023 (3) where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2) shall entitle any person, other than the person incurring the loss, to have it set off under sub-rule (1) or, as the case may be, sub-rule (2) (4) notwithstanding anything contained in this rule, no loss which has not been determined by the assessing officer under the provisions of these rules or the rules contained in the first schedule to the finance (no 2) act, 2014 (25 of 2014) or the first schedule to the finance act, 2015 (20 of 2015) or the first schedule to the finance act, 2016 (28 of 2016) or the first schedule to the finance act, 2017 (7 of 2017) or the first schedule to the finance act, 2018 ( 13 of 2018) or the first schedule of the finance (no 2) act, 2019 (23 of 2019) or the first schedule of the finance act, 2020 (12 of 2020) or the first schedule of the finance act, 2021 (13 of 2021) shall be set off under sub-rule (1) or, as the case may be, sub-rule (2) rule 9—where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil rule 10—the provisions of the income-tax act relating to procedure for assessment (including the provisions of section 288a relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income rule 11—for the purposes of computing the net agricultural income of the assessee, the assessing officer shall have the same powers as he has under the income-tax act for the purposes of assessment of the total income the second schedule[see section 97(a)] in the first schedule to the customs tariff act, –– | | tariff item | description of goods | unit | rate of duty ||-----|----------------|-------------------------|----------|-----------------|| | | | standard | preferential || (1) | (2) | (3) | (4) | (5) | (1) in chapter 15, for the entry in column (4) occurring against tariff item 1516 30 00, the entry "100%" shall be substituted; (2) in chapter 66, for the entry in column (4) occurring against all the tariff items of heading 6601, the entry "20%" shall be substituted; (3) in chapter 71, for the entry in column (4) occurring against all the tariff items of heading 7117, the entry "20% or rs 400 per kg, whichever is higher" shall be substituted; (4) in chapter 85,–– (i) for the entry in column (4) occurring against tariff items 8518 21 00, 8518 22 00, 8518 29 00, and 8518 30 00, the entry "20%" shall be substituted; (ii) for tariff item 8524 11 00 and the entries relating thereto, the following shall be substituted, namely :–– "8524 11 00 - - of liquid crystals u 15% - "; (iii) for the entry in column (4) occurring against tariff item 8541 42 00, the entry "25%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 8541 43 00, the entry "40%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 8541 49 00, the entry "40%" shall be substituted; (5) in chapter 90,–– (i) for the entry in column (4) occurring against tariff item 9028 30 10, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 9028 90 10, the entry "20%" shall be substituted the third schedule [see section 97(b)]in the first schedule to the customs tariff act, –– | | tariff item | description of goods | unit | rate of duty ||-----|----------------|-------------------------|----------|-----------------|| | | | standard | preferential || (1) | (2) | (3) | (4) | (5) || | | | | | (1) in chapter 1, for the entry in column (4) occurring against tariff item 0101 21 00, the entry "free" shall be substituted; (2) in chapter 3,–– (i) in heading 0306, for tariff item 0306 36 00 and the entries relating thereto, the following shall be substituted, namely:— | "0306 36 | - - | other shrimps and prawns: | | | ||-------------|------------|------------------------------|-----------------------|----------------|-----|| 0306 36 10 | - - - | scampi ( | macrobachium spp | ) | kg || | | | | | || 30% | | | | | || | | | | | || - | | | | | || 0306 36 20 | - - - | vannamei shrimp ( | litopenaeus vannamei | ) | kg || kg | | | | | || | | | | | || 30% | | | | | || | | | | | || - | 0306 36 30 | - - - | indian white shrimp ( | fenneropenaeus | || indicus | ) | | | | || 0306 36 40 | - - - | black tiger shrimp ( | penaeus monodon | ) | kg || 0306 36 50 | - - - | flower shrimp ( | penaeus semisulcatus | ) | kg || 0306 36 60 | - - - | artemia | | kg | 5% || 0306 36 90 | - - - | other | kg | 30% | -"; | (ii) for the entry in column (4) occurring against tariff item 0307 32 00, the entry "15%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 0307 43 20, the entry "15%" shall be substituted; (3) in chapter 5,–– (i) for the entry in column (4) occurring against tariff item 0508 00 10, the entry "free" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 0511 10 00, the entry "5%" shall be substituted; (iii) in heading 0511, for tariff items 0511 91 10 to 0511 91 90, sub-heading 0511 99, tariff items 0511 99 11 and 0511 99 19, the following shall be substituted, namely: - "0511 91 10 - - - fish nails kg 30% - | 0511 91 20 | - - - | fish tails | kg | 30% | - ||---------------|----------|------------------|--------|--------|------|| 0511 91 30 | - - - | other fish waste | kg | 30% | - || 0511 91 40 | - - - | artemia cysts | kg | 5% | - || 0511 91 90 | - - - | other | kg | 30% | - || 0511 99 | - - | other: | | | || 0511 99 10 | - - - | silkworm pupae | kg | 30% | -"; |(4) in chapter 7,–– (i) after note 5, the following supplementary note shall be inserted, namely: - "supplementary note: (1) (a) for the purposes of this chapter, "rose onion" refers to a variety of onion defined and recognised by the geographical indication (gi) registry against the gi no 212 under the geographical indication of goods (registration and protection) act, 1999 (48 of 1999) (b) produced/cultivated by a person certified/recognised and mentioned as a user in the geographical indication registry against the said gi no212"; (ii) in heading 0703, for tariff item 0703 10 10 and the entries relating thereto, the following shall be substituted, namely:— | | " - - - | onions: | | | ||------------|------------|------------|-----|-----|--------|| 0703 10 11 | - - - - | rose onion | kg | 30% | 20% || 0703 10 19 | - - - - | other | kg | 30% | 20%" ; || | | | | | | (5) in chapter 8,–– (i) for the entry in column (4) occurring against tariff item 0801 31 00, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 0802 51 00 and 0802 52 00, the entry "10%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 0804 10 20 and 0804 10 30, the entry "20%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 0805 10 00, the entry "30%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 0805 50 00, the entry "30%" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 0806 10 00, the entry "30%" shall be substituted; (vii) for the entry in column (4) occurring against tariff items 0808 30 00 and 0808 40 00, the entry "30%" shall be substituted; (6) in chapter 9,–– (i) for the entry in column (4) occurring against tariff item 0904 11 10, the entry "30%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of heading 0907, the entry "35%" shall be substituted; (7) in chapter 10,–– (i) for the entry in column (4) occurring against tariff item 1001 19 00, the entry "40%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 1001 99 10, the entry "40%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of heading 1005, the entry "50%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of heading 1007, the entry "50%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-headings 1008 21 and 1008 29, the entry "50%" shall be substituted; (8) in chapter 11,–– (i) for the entry in column (4) occurring against tariff item 1104 22 00, the entry "15%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 1107 10 00, the entry "30%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 1108 12 00, the entry "30%" shall be substituted; (9) in chapter 12,–– (i) for the entry in column (4) occurring against tariff item 1207 91 00, the entry "20%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 1209 91, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub-heading 1209 99, the entry "5%" shall be substituted; (10) in chapter 13, for the entry in column (4) occurring against tariff item 1301 90 13, the entry "5%" shall be substituted; (11) in chapter 14, for the entry in column (4) occurring against tariff item 1401 10 00, the entry "25%" shall be substituted; (12) in chapter 16, in the chapter heading, for the word "crustaceans", the words "of crustaceans" shall be substituted; (13) in chapter 17, for the entry in column (4) occurring against all the tariff items of sub-headings 1702 11 and 1702 19, the entry "25%" shall be substituted; (14) in chapter 18, for the entry in column (4) occurring against tariff item 1801 00 00, the entry "15%" shall be substituted; (15) in chapter 19,–– (i) for the entry in column (4) occurring against tariff item 1905 31 00, the entry "30%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 1905 32, the entry "30%" shall be substituted; (16) in chapter 21, in clause (e) of note 1, for the words "blood, fish", the words "blood, insects, fish" shall be substituted; (17) in chapter 22, for the entry in column (4) occurring against tariff item 2207 20 00, the entry "5%" shall be substituted; (18) in chapter 23,–– (i) for the entry in column (4) occurring against all the tariff items of headings 2301, 2302, 2303, 2304, 2305 and 2306, the entry "15%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 2307 00 00, the entry "15%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 2308 00 00, the entry "15%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 2309 10 00, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 2309 90 10, 2309 90 20 and 2309 90 31, the entry "15%" shall be substituted; (vi) for the entry in column (2) occurring against tariff item 2309 90 32, the following entry shall be substituted, namely:— "fish feed in powdered form"; (vii) for the entry in column (4) occurring against tariff items 2309 90 32, 2309 90 39 and 2309 90 90, the entry "15%" shall be substituted; (19) in chapter 25,–– (i) for the entry in column (4) occurring against all the tariff items of heading 2501, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 2502 00 00, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 2503 00 10, the entry "25%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 2503 00 90, the entry "5%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of headings 2504, 2505, 2506, 2507 and 2508, the entry "5%" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2509 00 00, the entry "5%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of heading 2510, the entry "25%" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of headings 2511, 2512 and 2513, the entry "5%" shall be substituted; (ix) for the entry in column (4) occurring against tariff item 2514 00 00, the entry "5%" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of headings 2517 and 2519, the entry "5%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 2520 10 10, 2520 10 20 and 2520 10 90, the entry "25%" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub-heading 2520 20, the entry "5%" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of headings 2521 and 2522, the entry "5%" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 2523 29, the entry "free" shall be substituted; (xv) for the entry in column (4) occurring against all the tariff items of headings 2525 and 2526, the entry "5%" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of heading 2528, the entry "25%" shall be substituted; (xvii) for the entry in column (4) occurring against all the tariff items of headings 2529 and 2530, the entry "5%" shall be substituted; (20) in chapter 26,–– (i) in clause (f) of note 1, for the brackets, word and figures "(heading 7112)", the brackets, words and figures "(heading 7112 or 8549)" shall be substituted; (ii) after sub-heading notes, the following supplementary note shall be inserted, namely: - "supplementary note: 1 for the products of heading 2601, the percentage of fe content, wherever specified, shall be calculated on the dry weight or dry metric tonne (dmt) basis"; (iii) for the entry in column (4) occurring against all the tariff items of headings 2601 and 2602, the entry "25%" shall be substituted; (iv)for the entry in column (4) occurring against tariff item 2603 00 00, the entry "25%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 2604 00 00, the entry "free" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2605 00 00, the entry "25%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of heading 2606, the entry "25%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 2607 00 00, 2608 00 00 and 2609 00 00, the entry "25%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of heading 2610, the entry "25%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 2611 00 00, the entry "25%" shall be substituted; (xi) for the entry in column (4) occurring against tariff item 2612 10 00, the entry "free" shall be substituted; (xii) for the entry in column (4) occurring against tariff item 2612 20 00, the entry "25%" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of headings 2613, 2614, 2615, 2616 and 2617, the entry "25%" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of heading 2620, the entry "5%" shall be substituted; (21) in chapter 27,–– (i) for the entry in column (4) occurring against all the tariff items of headings 2701, 2702 and 2703, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of heading 2704, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 2705 00 00, the entry "5%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of heading 2706, the entry "5%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of heading 2707, the entry "25%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of heading 2708, the entry "5%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 2709 00 90, the entry "free" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 2710 12 21, 2710 12 22 and 2710 12 29, the entry "25%" shall be substituted; (ix) for the entry in column (4) occurring against tariff items 2710 12 31 and 2710 12 32, the entry "5%" shall be substituted; (x) in heading 2710, for tariff items 2710 12 39 to 2710 12 49 and the entries relating thereto, the following shall be substituted, namely:— "2710 12 39 - - - - solvent 145/205 kg 5% - | | | | | - - - ||--------------------------------------|---------|-------------------------------------|------------|----------|| motor gasoline conforming to | | | | || standard is 2796, is 17021, is 17586 | | | | || or is 17076: | | | | || 2710 12 41 | - - - - | motor gasoline conforming to | kg | 25% || standard is 2796 | | | | || kg | 25% | - | 2710 12 42 | - - - - || e 20 fuel conforming to standard is | | | | || 17021 | | | | || kg | 25% | - | | || 2710 12 43 | - - - - | | | || e 12 fuel conforming to standard is | | | | || 17586 | | | | || kg | 25% | - | | || 2710 12 44 | - - - - | | | || e 15 fuel conforming to standard is | | | | || 17586 | | | | || 2710 12 49 | - - - - | m 15 fuel conforming to standard is | kg | 25% || 17076 | | | | | (xi) for the entry in column (4) occurring against tariff item 2710 12 50, the entry "free" shall be substituted; (xii) for the entry in column (4) occurring against tariff items 2710 12 90, 2710 19 20, 2710 19 31, 2710 19 32, 2710 19 39, 2710 19 41, 2710 19 42 and 2710 19 43, the entry "5%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff items 2710 19 44 and 2710 19 49, the entry "25%" shall be substituted; (xiv) for the entry in column (4) occurring against tariff items 2710 19 51, 2710 19 52, 2710 19 53, 2710 19 59, 2710 19 61, 2710 19 69, 2710 19 71, 2710 19 72, 2710 19 73, 2710 19 74, 2710 19 75, 2710 19 76, 2710 19 77, 2710 19 78, 2710 19 79, 2710 19 81, 2710 19 82, 2710 19 83, 2710 19 84, 2710 19 85, 2710 19 86, 2710 19 87, 2710 19 88, 2710 19 89 and 2710 19 90, the entry "5%" shall be substituted; (xv) for the entry in column (4) occurring against tariff items 2710 20 10 and 2710 20 20, the entry "25%" shall be substituted; (xvi) for the entry in column (4) occurring against tariff items 2710 20 90, 2710 91 00 and 2710 99 00, the entry "5%" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 2711 11 00, 2711 12 00 and 2711 13 00, the entry "25%" shall be substituted; (xviii) for the entry in column (4) occurring against tariff items 2711 14 00, 2711 19 10, 2711 19 20, 2711 19 90, 2711 21 00 and 2711 29 00, the entry "5%" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of heading 2712, the entry "5%" shall be substituted; (xx) for the entry in column (4) occurring against tariff items 2713 12 10 and 2713 12 90, the entry "75%" shall be substituted; (xxi) for the entry in column (4) occurring against tariff items 2713 20 00 and 2713 90 00, the entry "5%" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of headings 2714 and 2715, the entry "5%" shall be substituted; (22) in chapter 28,–– (i) after supplementary note 1, the following supplementary note shall be inserted, namely: - "2 in this chapter, reference to any standard of the bureau of indian standards refers to the last published version of that standard"; (ii) for the entry in column (4) occurring against tariff item 2801 20 00, the entry "25%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 2806, 2807 and 2808, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 2809 10 00, 2809 20 20 and 2810 00 10, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of headings 2811, 2812, 2813, 2815, 2816 and 2817, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2818 10 00, the entry "75%" shall be substituted; (vii) in heading 2818, for tariff item 2818 20 10 and the entries relating thereto, the following shall be substituted, namely: - | | "- - - | alumina, calcined: | | ||---------------------------------------|-----------|-----------------------|------------|---------|| kg | 5% | - | 2818 20 11 | - - - - || metallurgical grade, conforming to is | | | | || 17441 | | | | || kg | 5% | -"; | | || 2818 20 19 | - - - - | | | || non | | | | || -metallurgical grade, conforming | | | | || to is 17441 | | | | | (viii) for the entry in column (4) occurring against tariff items 2818 20 90 and 2818 30 00, the entry "75%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of headings 2819, 2820, 2821 and 2822, the entry "75%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 2823 00 90, the entry "75%" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of heading 2824, the entry "75%" shall be substituted; (xii) for the entry in column (4) occurring against tariff items 2825 10 10, 2825 10 20, 2825 10 30, 2825 10 40, 2825 10 90, 2825 20 00, 2825 30 10 and 2825 30 90, the entry "75%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff item 2825 40 00, the entry "free" shall be substituted; (xiv) for the entry in column (4) occurring against tariff items 2825 50 00, 2825 60 10, 2825 60 20, 2825 70 10, 2825 70 20, 2825 70 90, 2825 80 00, 2825 90 10, 2825 90 20, 2825 90 40, 2825 90 50 and 2825 90 90, the entry "75%" shall be substituted; (xv) for the entry in column (4) occurring against all the tariff items of headings 2826, 2827, 2828, 2829, 2830, 2831, 2832, 2833, 2834, 2835 and 2836, the entry "75%" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-headings 2837 19 and 2837 20, the entry "75%" shall be substituted; (xvii) for the entry in column (4) occurring against all the tariff items of headings 2839, 2840, 2841 and 2842, the entry "75%" shall be substituted; (xviii) for the entry in column (4) occurring against tariff item 2844 10 00, the entry "75%" shall be substituted; (xix) for the entry in column (4) occurring against tariff item 2844 20 00, the entry "free" shall be substituted; (xx) for the entry in column (4) occurring against tariff items 2844 30 10, 2844 30 21, 2844 30 22, 2844 30 23, 2844 30 29, 2844 30 30, 2844 30 90, 2844 41 00, 2844 42 00, 2844 43 00, 2844 44 00 and 2844 50 00, the entry "75%" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of headings 2845 and 2846, the entry "75%" shall be substituted; (xxii) for the entry in column (4) occurring against tariff item 2847 00 00, the entry "75%" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of headings 2849, 2850, 2852 and 2853, the entry "75%" shall be substituted; (23) in chapter 29,–– (i) for the entry in column (4) occurring against all the tariff items of heading 2901, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 2902 11 00, 2902 19 10, 2902 19 90, 2902 20 00 and 2902 30 00, the entry "25%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 2902 41 00, the entry "free" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 2902 42 00, the entry "25%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 2902 43 00, the entry "free" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 2902 44 00, the entry "25%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 2902 50 00, the entry "2%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 2902 60 00, 2902 70 00, 2902 90 10, 2902 90 20, 2902 90 30, 2902 90 40, 2902 90 50, 2902 90 60 and 2902 90 90, the entry "25%" shall be substituted; (ix) for the entry in column (4) occurring against tariff item 2903 11 10, the entry "75%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 2903 11 20, the entry "5%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 2903 12 00 and 2903 13 00, the entry "75%" shall be substituted; (xii) for the entry in column (4) occurring against tariff item 2903 14 00, the entry "5%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff item 2903 15 00, the entry "free" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 2903 19, the entry "5%" shall be substituted; (xv) for the entry in column (4) occurring against tariff item 2903 21 00, the entry "2%" shall be substituted; (xvi) for the entry in column (4) occurring against tariff item 2903 22 00, the entry "75%" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 2903 23 00 and 2903 29 00, the entry "5%" shall be substituted; (xviii) for the entry in column (4) occurring against tariff items 2903 41 00, 2903 42 00, 2903 43 00, 2903 46 00, 2903 47 00, 2903 48 00, 2903 49 00, 2903 51 00, 2903 59 10, 2903 59 90, 2903 61 00, 2903 62 00, 2903 69 00, 2903 71 00, 2903 72 00, 2903 73 00, 2903 74 00 and 2903 75 00, the entry "75%" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of sub-headings 2903 76 and 2903 77, the entry "75%" shall be substituted; (xx) for the entry in column (4) occurring against tariff items 2903 78 00, 2903 79 00, 2903 81 00, 2903 82 00, 2903 83 00 and 2903 89 00, the entry "75%" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-headings 2903 91 and 2903 92, the entry "75%" shall be substituted; (xxii) for the entry in column (4) occurring against tariff items 2903 93 00 and 2903 94 00, the entry "75%" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 2903 99, the entry "75%" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of heading 2904, the entry "5%" shall be substituted; (xxv) for the entry in column (4) occurring against tariff item 2905 11 00, the entry "25%" shall be substituted; (xxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 2905 12, the entry "75%" shall be substituted; (xxvii) for the entry in column (4) occurring against tariff item 2905 13 00, the entry "75%" shall be substituted; (xxviii) for the entry in column (4) occurring against all the tariff items of sub-headings 2905 14 and 2905 16, the entry "75%" shall be substituted; (xxix) for the entry in column (4) occurring against tariff item 2905 17 00, the entry "75%" shall be substituted; (xxx) for the entry in column (4) occurring against all the tariff items of sub-headings 2905 19 and 2905 22, the entry "75%" shall be substituted; (xxxi) for the entry in column (4) occurring against tariff item 2905 29 00, the entry "75%" shall be substituted; (xxxii) for the entry in column (4) occurring against tariff item 2905 31 00, the entry "5%" shall be substituted; (xxxiii) for the entry in column (4) occurring against tariff item 2905 32 00, the entry "75%" shall be substituted; (xxxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 2905 39, the entry "75%" shall be substituted (xxxv) for the entry in column (4) occurring against tariff item 2905 41 00, the entry "75%" shall be substituted; (xxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 2905 42, the entry "75%" shall be substituted; (xxxvii) for the entry in column (4) occurring against tariff items 2905 43 00 and 2905 44 00, the entry "20%" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff items 2905 45 00, 2905 49 00, 2905 51 00 and 2905 59 00, the entry "75%" shall be substituted; (xxxix) for the entry in column (4) occurring against all the tariff items of headings 2906, 2907 and 2908, the entry "75%" shall be substituted; (xl) in the heading of sub-chapter iv, for the words "ether peroxides", the words "ether peroxides, acetal and hemiacetal peroxides" shall be substituted; (xli) for the entry in column (4) occurring against all the tariff items of heading 2909, the entry "75%" shall be substituted; (xlii) in the entry in column (2) occurring against tariff item 2909 60 00, for the words "ether peroxides", the words "ether peroxides, acetal and hemiacetal peroxides" shall be substituted; (xliii) for the entry in column (4) occurring against tariff item 2910 10 00, the entry "75%" shall be substituted; (xliv) for the entry in column (4) occurring against tariff item 2910 20 00, the entry "5%" shall be substituted; (xlv) for the entry in column (4) occurring against tariff items 2910 30 00, 2910 40 00, 2910 50 00 and 2910 90 00, the entry "75%" shall be substituted; (xlvi) for the entry in column (4) occurring against all the tariff items of headings 2911, 2912, 2913 and 2914, the entry "75%" shall be substituted; (xlvii) for the entry in column (4) occurring against tariff items 2915 11 00, 2915 12 10, 2915 12 90 and 2915 13 00, the entry "75%" shall be substituted; (xlviii) for the entry in column (4) occurring against tariff item 2915 21 00, the entry "5%" shall be substituted; (xlix) for the entry in column (4) occurring against tariff item 2915 24 00, the entry "75%" shall be substituted; (l) for the entry in column (4) occurring against all the tariff items of sub-heading 2915 29, the entry "75%" shall be substituted; (li) for the entry in column (4) occurring against tariff items 2915 31 00, 2915 32 00, 2915 33 00 and 2915 36 00, the entry "75%" shall be substituted; (lii) for the entry in column (4) occurring against all the tariff items of sub-headings 2915 39 and 2915 40, the entry "75%" shall be substituted; (liii) for the entry in column (4) occurring against tariff item 2915 50 00, the entry "75%" shall be substituted; (liv) for the entry in column (4) occurring against all the tariff items of sub-headings 2915 60, 2915 70 and 2915 90, the entry "75%" shall be substituted; (lv) for the entry in column (4) occurring against all the tariff items of heading 2916, the entry "75%" shall be substituted; (lvi) for the entry in column (4) occurring against all the tariff items of sub-heading 2917 11, the entry "75%" shall be substituted; (lvii) for the entry in column (4) occurring against tariff item 2917 12 00, the entry "75%" shall be substituted; (lviii) for the entry in column (4) occurring against all the tariff items of sub-heading 2917 13, the entry "75%" shall be substituted; (lix) for the entry in column (4) occurring against tariff item 2917 14 00, the entry "75%" shall be substituted; (lx) for the entry in column (4) occurring against all the tariff items of sub-heading 2917 19, the entry "75%" shall be substituted; (lxi) for the entry in column (4) occurring against tariff items 2917 20 00, 2917 32 00, 2917 33 00, 2917 34 00 and 2917 35 00, the entry "75%" shall be substituted; (lxii) for the entry in column (4) occurring against tariff items 2917 36 00 and 2917 37 00, the entry "5%" shall be substituted; (lxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 2917 39, the entry "75%" shall be substituted; (lxiv) for the entry in column (4) occurring against all the tariff items of headings 2918, 2919, 2920, 2921, 2922, 2923, 2924 and 2925, the entry "75%" shall be substituted; (lxv) for the entry in column (4) occurring against tariff item 2926 10 00, the entry "25%" shall be substituted; (lxvi) for the entry in column (4) occurring against tariff items 2926 20 00, 2926 30 00, 2926 40 00 and 2926 90 00, the entry "75%" shall be substituted; (lxvii) for the entry in column (4) occurring against all the tariff items of headings 2927, 2928, 2929, 2930, 2931 and 2932, the entry "75%" shall be substituted; (lxviii) for the entry in column (4) occurring against tariff item 2933 11 00, the entry "75%" shall be substituted; (lxix) for the entry in column (4) occurring against all the tariff items of sub-heading 2933 19, the entry "75%" shall be substituted; (lxx) for the entry in column (4) occurring against tariff item 2933 21 00, the entry "75%" shall be substituted; (lxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 2933 29, the entry "75%" shall be substituted; (lxxii) for the entry in column (4) occurring against tariff items 2933 31 00 and 2933 32 00, the entry "75%" shall be substituted; (lxxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 2933 33, the entry "75%" shall be substituted; (lxxiv) for the entry in column (4) occurring against tariff items 2933 34 00, 2933 35 00, 2933 36 00 and 2933 37 00, the entry "75%" shall be substituted; (lxxv) for the entry in column (4) occurring against all the tariff items of sub-heading 2933 39, the entry "75%" shall be substituted; (lxxvi) for the entry in column (4) occurring against tariff items 2933 41 00, 2933 49 00, 2933 52 00, 2933 53 00, 2933 54 00 and 2933 55 00, the entry "75%" shall be substituted; (lxxvii) for the entry in column (4) occurring against tariff item 2933 61 00, the entry "75%" shall be substituted; (lxxviii) for the entry in column (4) occurring against all the tariff items of sub-heading 2933 69, the entry "75%" shall be substituted; (lxxix) for the entry in column (4) occurring against tariff item 2933 71 00, the entry "5%" shall be substituted; (lxxx) for the entry in column (4) occurring against tariff items 2933 72 00, 2933 79 10, 2933 79 20, 2933 79 90, 2933 91 00, 2933 92 00, 2933 99 10 and 2933 99 90, the entry "75%" shall be substituted; (lxxxi) for the entry in column (4) occurring against all the tariff items of headings 2934, 2935, 2936, 2937, 2938 and 2939, the entry "75%" shall be substituted; (lxxxii) for the entry in column (4) occurring against tariff item 2940 00 00, the entry "75%" shall be substituted; (lxxxiii) for the entry in column (4) occurring against all the tariff items of headings 2941 and 2942, the entry "75%" shall be substituted; (24) in chapter 31,–– (i) for the entry in column (4) occurring against all the tariff items of heading 3101, the entry "75%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 3102 29, the entry "75%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 3102 40 00, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 3102 60 00, 3102 80 00, 3102 90 10 and 3102 90 90, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of heading 3103, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 3104 20 00, the entry "75%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 3104 90 00, the entry "75%" shall be substituted; (viii) for the entry in column (4) occurring against tariff item 3105 10 00, the entry "75%" shall be substituted; (25) in chapter 32,–– (i) for the entry in column (4) occurring against tariff item 3201 10 00, the entry "75%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 3201 20 00, the entry "25%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub-heading 3201 90, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of headings 3202, 3203 and 3204, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 3205 00 00, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against tariff items 3206 20 00, 3206 41 00, 3206 42 00, 3206 49 10, 3206 49 20, 3206 49 30, 3206 49 40, 3206 49 90 and 3206 50 00, the entry "75%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of heading 3207, the entry "75%" shall be substituted; (26) in chapter 33, for the entry in column (4) occurring against all the tariff items of heading 3301, the entry "20%" shall be substituted; (27) in chapter 34,–– (i) in the entry in column (2) occurring after heading 3402 and the entries relating thereto, for the words "surface active agents", the words "surface-active agents" shall be substituted; (ii) in the entry in column (2) occurring after tariff item 3402 39 00 and the entries relating thereto, for the words "surface active agents", the words "surface-active agents" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of heading 3403, the entry "75%" shall be substituted; (28) in chapter 35, for the entry in column (4) occurring against all the tariff items of headings 3501, 3502, 3503, 3504 and 3505, the entry "20%" shall be substituted; (29) in chapter 38,–– (i) for the entry in column (4) occurring against all the tariff items of headings 3801 and 3802, the entry "75%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 3803 00 00, the entry "75%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 3804, 3805, 3806 and 3807, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 3809 10 00, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 3809 91 10, 3809 91 20, 3809 91 30, 3809 91 40, 3809 91 50, 3809 91 60, 3809 91 70, 3809 91 80, 3809 91 90, 3809 92 00, 3809 93 10 and 3809 93 90, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of headings 3810, 3812 and 3815, the entry "75%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 3816 00 00, the entry "75%" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of heading 3817, the entry "75%" shall be substituted; (ix) for the entry in column (4) occurring against tariff item 3821 00 00, the entry "75%" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of heading 3823, the entry "75%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 3824 10 00, 3824 30 00, 3824 40 10, 3824 40 90, 3824 50 10, 3824 50 90, 3824 81 00, 3824 82 00, 3824 83 00, 3824 84 00, 3824 85 00, 3824 86 00, 3824 87 00, 3824 88 00, 3824 89 00, 3824 91 00 and 3824 92 00, the entry "75%" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of heading 3827, the entry "75%" shall be substituted; (30) in chapter 39,–– (i) after sub-heading notes, the following supplementary note shall be inserted, namely: - "supplementary note: 1 in this chapter, reference to any standard of the bureau of indian standards refers to the last published version of that standard"; (ii) for the entry in column (4) occurring against all the tariff items of headings 3901, 3902 and 3903, the entry "75%" shall be substituted; kg 10% -"; (iii) for the entry in column (4) occurring against all the tariff items of heading 3905, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 3906 10 10, 3906 10 90, 3906 90 40, 3906 90 50, 3906 90 60 and 3906 90 90, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 3906 90 70, the entry "5%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of headings 3907, 3909, 3910, 3911, 3912, 3913, 3914 and 3915, the entry "75%" shall be substituted; (vii) in heading 3920, after tariff item 3920 10 12 and the entries relating thereto, the following shall be inserted, namely: - "3920 10 13 - - - - geomembrane, conforming to is 16352 (31) in chapter 40,–– (i) for the entry in column (4) occurring against tariff items 4001 21 00 and 4001 22 00, the entry "25% or rs 30 per kg, whichever is lower" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 4001 29, the entry "25% or rs 30 per kg, whichever is lower" shall be substituted; (32) in chapter 44, in sub-heading note 2, for the words "by products" and "saw dust", the words "byproducts" and "sawdust" shall respectively be substituted; (33) in section xi,–– (i) in clause (b) of note 1, for the words, "straining cloth", the words "filtering or straining cloth" shall be substituted; (ii) after sub-heading notes, the following supplementary note shall be inserted, namely: - "supplementary note: 1 in this section, reference to any standard of the bureau of indian standards or astm international refers to the last published version of that standard"; (34) in chapter 50,–– (i) for the entry in column (4) occurring against all the tariff items of headings 5002, 5003, 5004, 5005 and 5006, the entry "15%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of heading 5007, the entry "20%" shall be substituted; (35) in chapter 51,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5101, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of heading 5102, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 5103 10 10, 5103 20 10, 5103 20 20 and 5103 20 90, the entry "5%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 5103 10 90 and 5103 30 00, the entry "10%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of heading 5104, the entry "10%" shall be substituted; (vi) for the entry in column (4) occurring against tariff items 5105 10 00 and 5105 21 00, the entry "10%" shall be substituted; (vii) for the entry in column (4) occurring against the tariff item 5105 29 10, the entry "25%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 5105 29 90, 5105 31 00, 5105 39 00 and 5105 40 00, the entry "10%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of headings 5106, 5107, 5108, 5109 and 5110, the entry "10%" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of sub-heading 5111 11, the entry "10% or rs 115 per sq metre, whichever is higher" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5111 19, the entry "10% or rs 125 per sq metre, whichever is higher" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub-headings 5111 20 and 5111 30, the entry "10% or rs 65 per sq metre, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5111 90, the entry "10% or rs 75 per sq metre, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 11, the entry "10% or rs 105 per sq metre, whichever is higher" shall be substituted; (xv) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 19, the entry "10% or rs 130 per sq metre, whichever is higher" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 20, the entry "10% or rs 70 per sq metre, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 30, the entry "10% or rs 90 per sq metre, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 90, the entry "10% or rs 115 per sq metre, whichever is higher" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of heading 5113, the entry "10% or rs 60 per sq metre, whichever is higher" shall be substituted; (36) in chapter 52,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5201, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 5202, 5204, 5205, 5206 and 5207, the entry "10%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub-headings 5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32 and 5208 33, the entry "10%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 39, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 41, the entry "10% or rs 9 per sq metre, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 42, the entry "10% or rs 22 per sq metre, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 43, the entry "10%" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 49, the entry "10% or rs 143 per kg, whichever is higher" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 51, the entry "10% or rs 27 per sq metre, whichever is higher" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 52, the entry "10% or rs 14 per sq metre, whichever is higher" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 59, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 11, 5209 12, 5209 21, 5209 22 and 5209 29 and tariff item 5209 19 00, the entry "10%" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 31, 5209 32 and 5209 39, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 41, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xv) for the entry in column (4) occurring against tariff item 5209 42 00, the entry "10% or rs 25 per sq metre, whichever is higher" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 43, the entry "10% or rs 28 per sq metre, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 49, the entry "10% or rs150 per kg, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 51 and 5209 52, the entry "10% or rs 24 per sq metre, whichever is higher" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 59, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xx) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 11, 5210 21, 5210 29, 5210 31 and 5210 32, the entry "10%" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 39, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 41, the entry "10% or rs 15 per sq metre, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 49, the entry "10% or rs 132 per kg, whichever is higher" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 51 and 5210 59, the entry "10% or rs 12 per sq metre, whichever is higher" shall be substituted; (xxv) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 11 and 5211 12, the entry "10%" shall be substituted; (xxvi) for the entry in column (4) occurring against tariff item 5211 19 00, the entry "10%" shall be substituted; (xxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 20, the entry "10%" shall be substituted; (xxviii) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 31, 5211 32 and 5211 39, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 41, the entry "10% or rs 35 per sq metre, whichever is higher" shall be substituted; (xxx) for the entry in column (4) occurring against tariff item 5211 42 00, the entry "10% or rs 18 per sq metre, whichever is higher" shall be substituted; (xxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 43, the entry "10% or rs 32 per sq metre, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 49, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (xxxiii) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 51, 5211 52 and 5211 59, the entry "10% or rs 12 per sq metre, whichever is higher" shall be substituted; (xxxiv) for the entry in column (4) occurring against tariff items 5212 11 00, 5212 12 00, 5212 13 00 and 5212 14 00, the entry "10%" shall be substituted; (xxxv) for the entry in column (4) occurring against tariff item 5212 15 00, the entry "10% or rs 165 per kg, whichever is higher" shall be substituted; (xxxvi) for the entry in column (4) occurring against tariff items 5212 21 00, 5212 22 00 and 5212 23 00, the entry "10%" shall be substituted; (xxxvii) for the entry in column (4) occurring against tariff item 5212 24 00, the entry "10% or rs 20 per sq metre, whichever is higher" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff item 5212 25 00, the entry "10% or rs 165 per kg, whichever is higher" shall be substituted; (37) in chapter 53,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5301, the entry "free" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 5303 10 10, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 5303 10 90, 5303 90 10 and 5303 90 90, the entry "10%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of headings 5305, 5306, 5307, 5308 and 5309, the entry "10%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-heading 5310 10, the entry "20%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5310 90, the entry "10%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of heading 5311, the entry "10%" shall be substituted; (38) in chapter 54,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5401, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 5402 11 10 and 5402 19 10, the entry "5%" shall be substituted; (iii) after tariff item 5402 19 10 and the entries relating thereto, the following shall be inserted, namely:— "5402 19 20 - - - nylon 66 filament yarn conforming to is 13464 kg 25% -"; (iv) for the entry in column (4) occurring against tariff items 5402 19 90, 5402 20 10, 5402 20 90, 5402 31 00, 5402 32 00, 5402 33 00, 5402 34 00, 5402 39 10, 5402 39 20, 5402 39 90, 5402 44 00, 5402 45 00, 5402 46 00, 5402 47 00, 5402 48 00, 5402 49 00 and 5402 5100, the entry "5%" shall be substituted; (v) for tariff item 5402 52 00 and the entries relating thereto, the following shall be substituted, namely:— | "5402 52 - - | of polyesters: | | | ||-----------------------------------|-------------------------------------|-----|------|-----|| 5402 52 10 - - - | polyester yarn-anti static filament | kg | 25% | - || 5402 52 90 - - - | other | | kg | 5% || kg | 5% | -"; | | | (vi) for the entry in column (4) occurring against tariff items 5402 53 00, 5402 59 10, 5402 59 90, 5402 61 00, 5402 62 00, 5402 63 00, 5402 69 10, 5402 69 20, 5402 69 30, 5402 69 40 and 5402 69 50, the entry "5%" shall be substituted; (vii) after tariff item 5402 69 50 and the entries relating thereto, the following shall be inserted, namely:— "5402 69 60 - - - ultra high molecular weight poly ethylene filament yarn conforming to astm f2848 (viii) for the entry in column (4) occurring against tariff item 5402 69 90, the entry "5%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of headings 5403 and 5404, the entry "5%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 5405 00 00, the entry "5%" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of heading 5406, the entry "5%" shall be substituted; (xii) for the entry in column (4) occurring against tariff items 5407 10 11, 5407 10 12, 5407 10 13, 5407 10 14, 5407 10 15, 5407 10 16 and 5407 10 19, the entry "20% or rs 115 per kg, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against tariff item 5407 10 21, the entry "10% or rs 115 per kg, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against tariff items 5407 10 22, 5407 10 23, 5407 10 24 and 5407 10 25, the entry "20% or rs 115 per kg, whichever is higher" shall be substituted; (xv) for the entry in column (4) occurring against tariff item 5407 10 26, the entry "10% or rs 115 per kg, whichever is higher" shall be substituted; (xvi) for the entry in column (4) occurring against tariff items 5407 10 29 and 5407 10 31, the entry "20% or rs 115 per kg, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against tariff item 5407 10 32, the entry "10% or rs 115 per kg, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against tariff items 5407 10 33, 5407 10 34, 5407 10 35, 5407 10 36 and 5407 10 39, the entry "20% or rs 115 per kg, whichever is higher" shall be substituted; (xix) for the entry in column (4) occurring against tariff items 5407 10 41 and 5407 10 42, the entry "10% or rs 115 per kg, whichever is higher" shall be substituted; (xx) for the entry in column (4) occurring against tariff items 5407 10 43, 5407 10 44, 5407 10 45, 5407 10 46, 5407 10 49, 5407 10 91, 5407 10 92, 5407 10 93, 5407 10 94, 5407 10 95, 5407 10 96 and 5407 10 99, the entry "20% or rs 115 per kg, whichever is higher" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-headings 5407 20 and 5407 30, the entry "20%" shall be substituted; (xxii) for the entry in column (4) occurring against tariff item 5407 41 11, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against tariff item 5407 41 12, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxiv) for the entry in column (4) occurring against tariff item 5407 41 13, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxv) for the entry in column (4) occurring against tariff item 5407 41 14, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxvi) for the entry in column (4) occurring against tariff item 5407 41 19, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxvii) for the entry in column (4) occurring against tariff items 5407 41 21 and 5407 41 22, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxviii) for the entry in column (4) occurring against tariff item 5407 41 23, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against tariff item 5407 41 24, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxx) for the entry in column (4) occurring against tariff item 5407 41 29, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 42, the entry "20% or rs 36 per sq metre, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against tariff item 5407 43 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (xxxiii) for the entry in column (4) occurring against tariff item 5407 44 10, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (xxxiv) for the entry in column (4) occurring against tariff item 5407 44 20, the entry "10% or rs 35 per sq metre, whichever is higher" shall be substituted; (xxxv) for the entry in column (4) occurring against tariff items 5407 44 30, 5407 44 40 and 5407 44 90, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (xxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 51, the entry "20% or rs 11 per sq metre, whichever is higher" shall be substituted; (xxxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 52, the entry "20% or rs 23 per sq metre, whichever is higher" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff item 5407 53 00, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (xxxix) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 54, the entry "20% or rs 20 per sq metre, whichever is higher" shall be substituted; (xl) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 61, the entry "20% or rs 150 per kg, whichever is higher" shall be substituted; (xli) for the entry in column (4) occurring against tariff item 5407 69 00, the entry "20% or rs 36 per sq metre, whichever is higher" shall be substituted; (xlii) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 71, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (xliii) for the entry in column (4) occurring against tariff item 5407 72 00, the entry "20% or rs 24 per sq metre, whichever is higher" shall be substituted; (xliv) for the entry in column (4) occurring against tariff item 5407 73 00, the entry "20% or rs 36 per sq metre, whichever is higher" shall be substituted; (xlv) for the entry in column (4) occurring against tariff item 5407 74 00, the entry "20% or rs 23 per sq metre, whichever is higher" shall be substituted; (xlvi) for the entry in column (4) occurring against tariff items 5407 81 11, 5407 81 12, 5407 81 13 and 5407 81 14, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (xlvii) for the entry in column (4) occurring against tariff items 5407 81 15 and 5407 81 16, the entry "10% or rs 10 per sq metre, whichever is higher" shall be substituted; (xlviii) for the entry in column (4) occurring against tariff item 5407 81 19, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (xlix) for the entry in column (4) occurring against tariff item 5407 81 21, the entry "10% or rs 10 per sq metre, whichever is higher" shall be substituted; (l) for the entry in column (4) occurring against tariff items 5407 81 22 and 5407 81 23, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (li) for the entry in column (4) occurring against tariff items 5407 81 24, 5407 81 25 and 5407 81 26, the entry "10% or rs 10 per sq metre, whichever is higher" shall be substituted; (lii) for the entry in column (4) occurring against tariff item 5407 81 29, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (liii) for the entry in column (4) occurring against tariff items 5407 82 10, 5407 82 20, 5407 82 30 and 5407 82 40, the entry "20% or rs 25 per sq metre, whichever is higher" shall be substituted; (liv) for the entry in column (4) occurring against tariff item 5407 82 50, the entry "10% or rs 25 per sq metre, whichever is higher" shall be substituted; (lv) for the entry in column (4) occurring against tariff items 5407 82 60 and 5407 82 90, the entry "20% or rs 25 per sq metre, whichever is higher" shall be substituted; (lvi) for the entry in column (4) occurring against tariff item 5407 83 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (lvii) for the entry in column (4) occurring against tariff items 5407 84 10, 5407 84 20, 5407 84 30 and 5407 84 40, the entry "20% or rs 23 per sq metre, whichever is higher" shall be substituted; (lviii) for the entry in column (4) occurring against tariff item 5407 84 50, the entry "10% or rs 23 per sq metre, whichever is higher" shall be substituted; (lix) for the entry in column (4) occurring against tariff items 5407 84 60, 5407 84 70 and 5407 84 90, the entry "20% or rs 23 per sq metre, whichever is higher" shall be substituted; (lx) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 91, the entry "20% or rs 15 per sq metre, whichever is higher" shall be substituted; (lxi) for the entry in column (4) occurring against tariff item 5407 92 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (lxii) for the entry in column (4) occurring against tariff item 5407 93 00, the entry "20% or rs 27 per sq metre, whichever is higher" shall be substituted; (lxiii) for the entry in column (4) occurring against tariff item 5407 94 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (lxiv) for the entry in column (4) occurring against tariff item 5408 10 00, the entry "20%" shall be substituted; (lxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 21, the entry "20%" shall be substituted; (lxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 22, the entry "20% or rs 27 per sq metre, whichever is higher" shall be substituted; (lxvii) for the entry in column (4) occurring against tariff item 5408 23 00, the entry "20% or rs 28 per sq metre, whichever is higher" shall be substituted; (lxviii) for the entry in column (4) occurring against tariff item 5408 24 11, the entry "20% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxix) for the entry in column (4) occurring against tariff items 5408 24 12 and 5408 24 13, the entry "10% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxx) for the entry in column (4) occurring against tariff item 5408 24 14, the entry "20% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxxi) for the entry in column (4) occurring against tariff item 5408 24 15, the entry "10% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxxii) for the entry in column (4) occurring against tariff items 5408 24 16 and 5408 24 17, the entry "20% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxxiii) for the entry in column (4) occurring against tariff item 5408 24 18, the entry "10% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxxiv) for the entry in column (4) occurring against tariff items 5408 24 19 and 5408 24 90, the entry "20% or rs 52 per sq metre, whichever is higher" shall be substituted; (lxxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 31, the entry "20% or rs 25 per sq metre, whichever is higher" shall be substituted; (lxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 32, the entry "20% or rs 44 per sq metre, whichever is higher" shall be substituted; (lxxvii) for the entry in column (4) occurring against tariff item 5408 33 00, the entry "20% or rs 10 per sq metre, whichever is higher" shall be substituted; (lxxviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 34, the entry "20% or rs 11 per sq metre, whichever is higher" shall be substituted; (39) in chapter 55,–– (i) after the note, the following supplementary note shall be inserted, namely:— "supplementary note: for the purposes of this chapter, inherent fire retardant (fr) fibres, as specified in is 11871, is 13501, is 15742, is 15742 a, are those in which the fr properties are naturally part of the polymer backbone and can never be worn away or washed out"; (ii) for the entry in column (4) occurring against all the tariff items of headings 5501 and 5502, the entry "5%" shall be substituted; (iii) for tariff item 5503 11 00 and the entries relating thereto, the following shall be substituted, namely:— | "5503 11 - - | of aramids: | | | ||----------------------------|------------------------------|-----|------|------|| 5503 11 10 - - - | aramid flame retardant fibre | kg | 25% | - || 5503 11 20 - - - | para- aramid fibre | | kg | 25% || 5503 11 90 - - - | other | kg | 5% | -"; | (iv) for tariff item 5503 19 00 and the entries relating thereto, the following shall be substituted, namely:– | "5503 19 - - | other: | | | ||--------------------------|---------------------------------------|-----|------|-----|| 5503 19 10 - - - | nylon staple fibre | kg | 25% | - || 5503 19 20 - - - | nylon anti static staple fibre | kg | 25% | - || 5503 19 30 - - - | nylon 66 fibre conforming to is 13464 | kg | 25% | - || 5503 19 90 - - - | other | kg | 5% | -"; | (v) for the entry in column (4) occurring against tariff item 5503 20 00, the entry "5%" shall be substituted; (vi) for tariff item 5503 30 00 and the entries relating thereto, the following shall be substituted, namely:–– | "5503 30 - | | acrylic or modacrylic: | | ||--------------------------|--------------------------------------------|---------------------------|------|-----|| 5503 30 10 - - - | pre oxidised fibre, conforming to is 17308 | kg | 25% | - || 5503 30 90 - - - | other | kg | 5% | -"; | (vii) for the entry in column (4) occurring against tariff items 5503 40 00, 5503 90 10 and 5503 90 20, the entry "5%" shall be substituted; (viii) after tariff item 5503 90 20 and the entries relating thereto, the following shall be inserted, namely:– "5503 90 30 - - - ultra high molecular weight poly ethylene staple fibre conforming to astm f2848 kg 5% -"; (ix) for the entry in column (4) occurring against tariff item 5503 90 90, the entry "5%" shall be substituted; (x) for sub-heading 5504 10, tariff items 5504 10 10 to 5504 10 90 and the entries relating thereto, the following shall be substituted, namely:— "5504 10 - of viscose rayon: kg 25% - - - - 5504 10 11 - - - - obtained from wood other than bamboo: flame retardant viscose rayon fibre 5504 10 19 - - - - other kg 5% - - - - obtained from bamboo: 5504 10 21 - - - - flame retardant viscose rayon fibre kg 25% - 5504 10 29 - - - - other kg 5% - 5504 10 90 - - - other kg 5% -"; (xi) for the entry in column (4) occurring against tariff items 5504 90 10, 5504 90 20, 5504 90 30 and 5504 90 90, the entry "5%" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of headings 5505, 5506, 5507 and 5508, the entry "5%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff items 5509 11 00, 5509 12 00, 5509 21 00, 5509 22 00, 5509 31 00, 5509 32 00, 5509 41 10, 5509 41 20, 5509 41 30, 5509 41 90, 5509 42 10, 5509 42 20, 5509 42 30, 5509 42 90, 5509 51 00, 5509 52 00, 5509 53 00, 5509 59 00, 5509 61 00, 5509 62 00, 5509 69 00, 5509 91 00 and 5509 92 00, the entry "5%" shall be substituted; (xiv) for tariff item 5509 99 00 and the entries relating thereto, the following shall be substituted, namely: - | "5509 99 - - | other: | | | ||-----------------------------|-----------------------------------------|-----|-----|-----|| 5509 99 10 - - - | yarn made of 100% inherent fr synthetic | | | || fibre | | | | || kg | 5% | - | | || 5509 99 90 - - - | other | kg | 5% | -"; | (xv) for the entry in column (4) occurring against tariff items 5510 11 10, 5510 11 20, 5510 11 90, 5510 12 10, 5510 12 20, 5510 12 90, 5510 20 10, 5510 20 20, 5510 20 90, 5510 30 10, 5510 30 20, 5510 30 90, 5510 90 10 and 5510 90 20, the entry "5%" shall be substituted; (xvi) after tariff item 5510 90 20 and the entries relating thereto, the following shall be inserted, namely:– "5510 90 30 - - - yarn made of 100% inherent fr artificial fibre kg 5% -"; (xvii) for the entry in column (4) occurring against tariff item 5510 90 90, the entry "5%" shall be substituted; (xviii) for the entry in column (4) occurring against all the tariff items of heading 5511, the entry "10%" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 11, the entry "20%" shall be substituted; (xx) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 19, the entry "20% or rs 25 per sq metre, whichever is higher" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 21, the entry "20%" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 29, the entry "20% or rs 28 per sq metre, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 91, the entry "20%" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 99, the entry "20% or rs 54 per kg, whichever is higher" shall be substituted; (xxv) for the entry in column (4) occurring against all the tariff items of sub-headings 5513 11, 5513 12, 5513 13 and 5513 19, the entry "20%" shall be substituted; (xxvi) for the entry in column (4) occurring against tariff item 5513 21 00, the entry "20% or rs 107 per kg, whichever is higher" shall be substituted; (xxvii) for the entry in column (4) occurring against tariff item 5513 23 00, the entry "20% or rs 125 per kg or rs 25 per sq metre, whichever is highest" shall be substituted; (xxviii) for the entry in column (4) occurring against tariff item 5513 29 00, the entry "20% or rs 185 per kg, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against tariff item 5513 31 00, the entry "20% or rs 21 per sq metre, whichever is higher" shall be substituted; (xxx) for the entry in column (4) occurring against tariff item 5513 39 00, the entry "20% or rs 125 per kg or rs 25 per sq metre, whichever is highest" shall be substituted; (xxxi) for the entry in column (4) occurring against tariff item 5513 41 00, the entry "20% or rs 15 per sq metre, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against tariff item 5513 49 00, the entry "20% or rs 185 per kg, whichever is higher" shall be substituted; (xxxiii) for the entry in column (4) occurring against all the tariff items of sub-headings 5514 11, 5514 12 and 5514 19, the entry "20%" shall be substituted; (xxxiv) for the entry in column (4) occurring against tariff item 5514 21 00, the entry "20% or rs 100 per kg or rs 30 per sq metre, whichever is highest" shall be substituted; (xxxv) for the entry in column (4) occurring against tariff item 5514 22 00, the entry "20% or rs 100 per kg, whichever is higher" shall be substituted; (xxxvi) for the entry in column (4) occurring against tariff item 5514 23 00, the entry "20% or rs 114 per kg, whichever is higher" shall be substituted; (xxxvii) for the entry in column (4) occurring against tariff item 5514 29 00, the entry "20% or rs 121 per kg, whichever is higher" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff item 5514 30 11, the entry "20% or rs 45 per sq metre, whichever is higher" shall be substituted; (xxxix) for the entry in column (4) occurring against tariff item 5514 30 12, the entry "20% or rs 26 per sq metre, whichever is higher" shall be substituted; (xl) for the entry in column (4) occurring against tariff item 5514 30 13, the entry "20% or rs 180 per kg, whichever is higher" shall be substituted; (xli) for the entry in column (4) occurring against tariff item 5514 30 19, the entry "20% or rs 31 per sq metre, whichever is higher" shall be substituted; (xlii) for the entry in column (4) occurring against tariff item 5514 41 00, the entry "20% or rs 26 per sq metre, whichever is higher" shall be substituted; (xliii) for the entry in column (4) occurring against tariff item 5514 42 00, the entry "20% or rs 140 per kg, whichever is higher" shall be substituted; (xliv) for the entry in column (4) occurring against tariff item 5514 43 00, the entry "20% or rs 31 per sq metre, whichever is higher" shall be substituted; (xlv) for the entry in column (4) occurring against tariff item 5514 49 00, the entry "20% or rs 114 per kg, whichever is higher" shall be substituted; (xlvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 11, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (xlvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 12, the entry "20% or rs 95 per kg, whichever is higher" shall be substituted; (xlviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 13, the entry "20% or rs 75 per sq metre, whichever is higher" shall be substituted; 20% or rs 35 per sq metre, whichever is (xlix) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 19, the entry "20% or rs 45 per sq metre, whichever is higher" shall be substituted; (l) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 21, the entry "20% or rs 55 per sq metre, whichever is higher" shall be substituted; (li) for the entry in column (4) occurring against tariff items 5515 22 10 and 5515 22 20, the entry "10% or rs 140 per kg, whichever is higher" shall be substituted; (lii) for the entry in column (4) occurring against tariff item 5515 22 30, the entry "20% or rs 140 per kg, whichever is higher" shall be substituted; (liii) for the entry in column (4) occurring against tariff item 5515 22 40, the entry "10% or rs 140 per kg, whichever is higher" shall be substituted; (liv) for the entry in column (4) occurring against tariff item 5515 22 90, the entry "20% or rs 140 per kg, whichever is higher" shall be substituted; (lv) for the entry in column (4) occurring against tariff items 5515 29 10 and 5515 29 20, the entry "10% or rs 30 per sq metre, whichever is higher" shall be substituted; (lvi) for the entry in column (4) occurring against tariff items 5515 29 30, 5515 29 40 and 5515 29 90, the entry "20% or rs 30 per sq metre, whichever is higher" shall be substituted; (lvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 91, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (lviii) for the entry in column (4) occurring against tariff items 5515 99 10, 5515 99 20, 5515 99 30 and 5515 99 40, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (lix) after tariff item 5515 99 40 and the entries relating thereto, the following shall be inserted, namely:— "5515 99 50 - - - fabrics made of 100% inherent fr synthetic fibre m² -"; higher (lx) for the entry in column (4) occurring against tariff item 5515 99 90, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (lxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 11, the entry "20%" shall be substituted; (lxii) for the entry in column (4) occurring against tariff item 5516 12 00, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (lxiii) for the entry in column (4) occurring against tariff item 5516 13 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (lxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 14, the entry "20% or rs 12 per sq metre, whichever is higher" shall be substituted; (lxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 21, the entry "20%" shall be substituted; (lxvi) for the entry in column (4) occurring against tariff items 5516 22 00 and 5516 23 00, the entry "20% or rs 150 per kg, whichever is higher" shall be substituted; (lxvii) for the entry in column (4) occurring against tariff item 5516 24 00, the entry "20% or rs 12 per sq metre, whichever is higher" shall be substituted; (lxviii) for the entry in column (4) occurring against tariff item 5516 31 10, the entry "20%" shall be substituted; (lxix) for the entry in column (4) occurring against tariff item 5516 31 20, the entry "10%" shall be substituted; (lxx) for the entry in column (4) occurring against tariff items 5516 32 00, 5516 33 00, 5516 34 00, 5516 41 10, 5516 41 20 and 5516 42 00, the entry "20%" shall be substituted; (lxxi) for the entry in column (4) occurring against tariff items 5516 43 00 and 5516 44 00, the entry "20% or rs 12 per sq metre, whichever is higher" shall be substituted; (lxxii) for the entry in column (4) occurring against tariff items 5516 91 10, 5516 91 20 and 5516 92 00, the entry "20%" shall be substituted; (lxxiii) for the entry in column (4) occurring against tariff item 5516 93 00, the entry "20% or rs 21 per sq metre, whichever is higher" shall be substituted; (lxxiv) for the entry in column (4) occurring against tariff item 5516 94 00, the entry "20% or rs 40 per sq metre, whichever is higher" shall be substituted; (40) in chapter 56,–– (i) for the entry in column (4) occurring against all the tariff items of sub-heading 5601 21, the entry "10%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 5601 22 00 and 5601 29 00, the entry "10%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 5601 30 00, the entry "20%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of heading 5602, the entry "10%" shall be substituted; (v) for tariff item 5603 11 00 and the entries relating thereto, the following shall be substituted, namely:— | "5603 11 - - | weighing not more than 25g/m²: | | | ||----------------------------------|-------------------------------------|-----|-----|-----|| 5603 11 10 - - - | crop covers, conforming to is 16718 | kg | 20% | - || 5603 11 90 - - - other | kg | 20% | -"; | | (vi) for the entry in column (4) occurring against tariff item 5603 12 00, the entry "20%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 5603 13 00, the entry "10%" shall be substituted; (viii) for the entry in column (4) occurring against tariff item 5603 14 00, the entry "20%" shall be substituted; (ix) for the entry in column (4) occurring against tariff item 5603 91 00, the entry "10%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 5603 92 00, the entry "20%" shall be substituted; (xi) for tariff items 5603 93 00 and 5603 94 00 and the entries relating thereto, the following shall be substituted, namely: - "5603 93 - - weighing more than 70g/ m² but not more than 150 g/m²: 5603 93 10 - - - mulch mats, conforming to is 17355 kg 10% - 5603 93 90 - - - other kg 10% - 5603 94 - - weighing more than 150 g/m²: 5603 94 10 - - - non-woven geotextile and articles thereof, conforming to is 16391, is 16392 kg 20% - 5603 94 20 - - - mulch mats, conforming to is 17355 kg 20% - 5603 94 90 - - - other kg 20% -"; (xii) for the entry in column (4) occurring against all the tariff items of headings 5604, 5605, 5606, 5607, 5608 and 5609, the entry "10%" shall be substituted; (41) in chapter 57,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5701, the entry "20%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 5702 10 00, 5702 20 10, 5702 20 20 and 5702 20 90, the entry "20%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 31, the entry "20%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 32, the entry "20% or rs 105 per sq metre, whichever is higher" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 39 and 5702 41, the entry "20%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 42, the entry "20% or rs 80 per sq metre, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 49, the entry "20%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 5702 50 21, 5702 50 22 and 5702 50 29, the entry "20% or rs 105 per sq metre, whichever is higher" shall be substituted; (ix) for the entry in column (4) occurring against tariff items 5702 50 31, 5702 50 32, 5702 50 33 and 5702 50 39, the entry "20%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 5702 91 10, the entry "20%" shall be substituted; (xi) for the entry in column (4) occurring against tariff item 5702 91 20, the entry "10%" shall be substituted; (xii) for the entry in column (4) occurring against tariff items 5702 91 30 and 5702 91 90, the entry "20%" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 92, the entry "20% or rs 110 per sq metre, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 99, the entry "20%" shall be substituted; (xv) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 10, the entry "20%" shall be substituted; (xvi) for the entry in column (4) occurring against tariff items 5703 21 00, 5703 29 10, 5703 29 20 and 5703 29 90, the entry "20% or rs 70 per sq metre, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 5703 31 00, 5703 39 10, 5703 39 20 and 5703 39 90, the entry "20% or rs 55 per sq metre, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 90, the entry "20%" shall be substituted; (xix) for the entry in column (4) occurring against tariff items 5704 10 00 and 5704 20 10, the entry "20%" shall be substituted; (xx) for the entry in column (4) occurring against tariff item 5704 20 20, the entry "10%" shall be substituted; (xxi) for the entry in column (4) occurring against tariff item 5704 20 90, the entry "20%" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of sub-heading 5704 90, the entry "20% or rs 35 per sq metre, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of heading 5705, the entry "20%" shall be substituted; (42) in chapter 58,–– (i) after the notes, the following supplementary note shall be inserted, namely: - "supplementary note: 1 (a) for the purposes of this chapter, "lucknow chikan craft" refers to a type of embroidery defined and recognised by the geographical indication (gi) registry against the gi no 119 under the geographical indication of goods (registration and protection) act, 1999 (48 of 1999) (b) produced/manufactured by a person certified/recognised and mentioned as a user in the geographical indication registry against the said gi no 119"; (ii) for the entry in column (4) occurring against tariff item 5801 10 00, the entry "10% or rs 210 per sq metre, whichever is higher" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 5801 21 00, the entry "10% or rs 80 per sq metre, whichever is higher" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 22, the entry "10% or rs 70 per sq metre, whichever is higher" shall be substituted; (v) for the entry in column (4) occurring against tariff item 5801 23 00, the entry "10% or rs 80 per sq metre, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 5801 26 00, the entry "10% or rs 180 per sq metre, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 5801 27 10, the entry "10% or rs 135 per sq metre, whichever is higher" shall be substituted; (viii) for the entry in column (4) occurring against tariff item 5801 27 20, the entry "10% or rs 120 per sq metre, whichever is higher" shall be substituted; (ix) for the entry in column (4) occurring against tariff item 5801 27 90, the entry "10% or rs 135 per sq metre, whichever is higher" shall be substituted; (x) for the entry in column (4) occurring against tariff item 5801 31 00, the entry "20% or rs 75 per sq metre, whichever is higher" shall be substituted; (xi) for the entry in column (4) occurring against tariff item 5801 32 00, the entry "20% or rs 180 per sq metre, whichever is higher" shall be substituted; (xii) for the entry in column (4) occurring against tariff item 5801 33 00, the entry "20% or rs 150 per sq metre, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 36, the entry "20% or rs 130 per sq metre, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against tariff item 5801 37 10, the entry "20% or rs 140 per sq metre, whichever is higher" shall be substituted; (xv) for the entry in column (4) occurring against tariff item 5801 37 20, the entry "20% or rs 68 per sq metre, whichever is higher" shall be substituted; (xvi) for the entry in column (4) occurring against tariff item 5801 37 90, the entry "20% or rs 140 per sq metre, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 90, the entry "10% or rs 35 per sq metre, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against tariff item 5802 10 10, the entry "10%" shall be substituted; (xix) for the entry in column (4) occurring against tariff items 5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60 and 5802 10 90, the entry "10% or rs 60 per sq metre, whichever is higher" shall be substituted; (xx) for the entry in column (4) occurring against tariff item 5802 20 00, the entry "10%" shall be substituted; (xxi) for the entry in column (4) occurring against tariff item 5802 30 00, the entry "10% or rs 150 per kg, whichever is higher" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of heading 5803, the entry "10%" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5804 10, the entry "10% or rs 200 per kg, whichever is higher" shall be substituted; (xxiv) for the entry in column (4) occurring against tariff item 5804 21 00, the entry "20% or rs 200 per kg, whichever is higher" shall be substituted; (xxv) for the entry in column (4) occurring against tariff items 5804 29 10, 5804 29 90 and 5804 30 00, the entry "10% or rs 200 per kg, whichever is higher" shall be substituted; (xxvi) for the entry in column (4) occurring against all the tariff items of heading 5805, the entry "10%" shall be substituted; (xxvii) for the entry in column (4) occurring against tariff items 5806 10 00, 5806 20 00, 5806 31 10, 5806 31 20 and 5806 31 90, the entry "10%" shall be substituted; (xxviii) for the entry in column (4) occurring against tariff item 5806 32 00, the entry "20%" shall be substituted; (xxix) for the entry in column (4) occurring against tariff items 5806 39 10, 5806 39 20, 5806 39 30, 5806 39 90 and 5806 40 00, the entry "10%" shall be substituted; (xxx) for the entry in column (4) occurring against all the tariff items of headings 5807, 5808 and 5809, the entry "10%" shall be substituted; (xxxi) for the entry in column (4) occurring against tariff item 5810 10 00, the entry "10% or rs 200 per kg, whichever is higher" shall be substituted; (xxxii) in heading 5810, for tariff item 5810 91 00, sub-heading 5810 92, tariff items 5810 92 10 to 5810 99 00 and the entries relating thereto, the following shall be substituted, namely:— | " 5810 91 - - | | of cotton: | | | ||---------------------------|-----------------------------------------|-----------------------------|-----|-----|-----|| 5810 91 10 - - - | embroidered with lucknow chikan craft | kg | 10% | - | || 5810 91 90 - - - | other | kg | 10% | - | || 5810 92 | - - | of man made fibres: | | | || 5810 92 10 - - - | embroidered badges, motifs and the like | kg | 10% | - | || 5810 92 20 - - - | embroidered with lucknow chikan craft | kg | 10% | - | || 5810 92 90 - - - | other | kg | 10% | - | || 5810 99 | - - | of other textile materials: | | | || 5810 99 10 - - - | embroidered with lucknow chikan | | | | || craft | | | | | || kg | 10% | - | | | || 5810 99 90 - - - | other | kg | 10% | -"; | |(xxxiii) for the entry in column (4) occurring against all the tariff items of heading 5811, the entry "10%" shall be substituted; (43) in chapter 59,–– (i) for the entry in column (4) occurring against all the tariff items of heading 5901, the entry "10%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 5902 and 5903, the entry "20%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 5904, 5905, 5906, 5907, 5908 and 5909, the entry "10%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5910 00, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 5911 10 00, 5911 20 00, 5911 31 10, 5911 31 20, 5911 31 30, 5911 31 40, 5911 31 50, 5911 31 90, 5911 32 10, 5911 32 20, 5911 32 30, 5911 32 40, 5911 32 50, 5911 32 90, 5911 40 00, 5911 90 10 and 5911 90 20, the entry "10%" shall be substituted; (vi) after tariff item 5911 90 20 and the entries relating thereto, the following shall be inserted, namely:– | "- - - | knitted or woven geo-technical textile: | | | ||--------------------------------------------------------------|-------------------------------------------|-----|-----|-----|| 5911 90 31 - - - - geogrid conforming to is 17373 | | kg | 10% | - || 5911 90 32 - - - - geotextile conforming to is 16391, is | | | | || 16392 | | | | || kg | 10% | - | | || 5911 90 39 - - - - other | kg | 10% | - | || 5911 90 40 - - - | mulch mats, conforming to is 16202 | kg | 10% | -"; | (vii) for the entry in column (4) occurring against tariff item 5911 90 90, the entry "10%" shall be substituted; (44) in chapter 60,–– (i) for the entry in column (4) occurring against tariff items 6001 10 10, 6001 10 20, 6001 10 90 and 6001 21 00, the entry "10%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 6001 22 00, the entry "20%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 6001 29 00 and 6001 91 00, the entry "10%" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 6001 92 00, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 6001 99 10, 6001 99 90, 6002 40 00, 6002 90 00, 6003 10 00 and 6003 20 00, the entry "10%" shall be substituted; (vi) for the entry in column (4) occurring against tariff items 6003 30 00 and 6003 40 00, the entry "20%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 6003 90 00, the entry "10%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 6004 10 00, 6004 90 00, 6005 35 00 and 6005 36 00, the entry "20%" shall be substituted; (ix) for tariff item 6005 37 00 and the entries relating thereto, the following shall be substituted, namely:— " 6005 37 - - other, dyed: 6005 37 10 - - - shade nets, conforming to is 16008 kg 20% - 6005 37 90 - - - other kg 20% -"; (x) for the entry in column (4) occurring against tariff items 6005 38 00, 6005 39 00, 6005 41 00, 6005 42 00, 6005 43 00 and 6005 44 00, the entry "20%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 6005 90 00, 6006 10 00, 6006 21 00, 6006 22 00, 6006 23 00 and 6006 24 00, the entry "10%" shall be substituted; (xii) for the entry in column (4) occurring against tariff items 6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 41 00, 6006 42 00, 6006 43 00 and 6006 44 00, the entry "20%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff item 6006 90 00, the entry "10%" shall be substituted; (45) in chapter 61,–– (i) for the entry in column (4) occurring against all the tariff items of headings 6101, 6102 and 6103, the entry "20%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 6104 13 00, 6104 19 10, 6104 19 20, 6104 19 90, 6104 22 00, 6104 23 00, 6104 29 10, 6104 29 20, 6104 29 90, 6104 31 00, 6104 32 00, 6104 33 00, 6104 39 10, 6104 39 20 and 6104 39 90, the entry "20%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 6104 41 00, the entry "20% or rs 255 per piece, whichever is higher" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 6104 42 00, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 6104 43 00 and 6104 44 00, the entry "20% or rs 255 per piece, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 6104 49, the entry "20% or rs 220 per piece, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against tariff items 6104 51 00, 6104 52 00, 6104 53 00, 6104 59 10, 6104 59 20 and 6104 59 90, the entry "20% or rs 110 per piece, whichever is higher" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 6104 61 00, 6104 62 00, 6104 63 00, 6104 69 10, 6104 69 20 and 6104 69 90, the entry "20%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of sub-headings 6105 10 and 6105 20, the entry "20% or rs 83 per piece, whichever is higher" shall be substituted; (x) for the entry in column (4) occurring against tariff items 6105 90 10, 6105 90 90 and 6106 10 00, the entry "20% or rs 90 per piece, whichever is higher" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub-heading 6106 20, the entry "20% or rs 25 per piece, whichever is higher" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub-heading 6106 90, the entry "20% or rs 135 per piece, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against tariff item 6107 11 00, the entry "20% or rs 24 per piece, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 6107 12, the entry "20% or rs 30 per piece, whichever is higher" shall be substituted; (xv) for the entry in column (4) occurring against tariff items 6107 19 10, 6107 19 90, 6107 21 00, 6107 22 10, 6107 22 20, 6107 29 10, 6107 29 20, 6107 29 90, 6107 91 10, 6107 91 90, 6107 99 10, 6107 99 20 and 6107 99 90, the entry "20%" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-headings 6108 11 and 6108 19, the entry "20%" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 6108 21 00, 6108 22 10 and 6108 22 20, the entry "20% or rs 25 per piece, whichever is higher" shall be substituted; (xviii) for the entry in column (4) occurring against tariff items 6108 29 10, 6108 29 90, 6108 31 00, 6108 32 10 and 6108 32 20, the entry "20%" shall be substituted; (xix) for the entry in column (4) occurring against tariff item 6108 39 10, the entry "10%" shall be substituted; (xx) for the entry in column (4) occurring against tariff item 6108 39 90, the entry "20%" shall be substituted; (xxi) for the entry in column (4) occurring against tariff item 6108 91 00, the entry "20% or rs 65 per piece, whichever is higher" shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of sub-heading 6108 92, the entry "20% or rs 60 per piece, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against tariff item 6108 99 10, the entry "20%" shall be substituted; (xxiv) for the entry in column (4) occurring against tariff item 6108 99 20, the entry "10%" shall be substituted; (xxv) for the entry in column (4) occurring against tariff item 6108 99 90, the entry "20%" shall be substituted; (xxvi) for the entry in column (4) occurring against tariff item 6109 10 00, the entry "20% or rs 45 per piece, whichever is higher" shall be substituted; (xxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6109 90, the entry "20% or rs 50 per piece, whichever is higher" shall be substituted; (xxviii) for the entry in column (4) occurring against tariff items 6110 11 10, 6110 11 20, 6110 11 90, 6110 12 00 and 6110 19 00, the entry "20% or rs 275 per piece, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against tariff item 6110 20 00, the entry "20% or rs 85 per piece, whichever is higher" shall be substituted; (xxx) for the entry in column (4) occurring against all the tariff items of sub-heading 6110 30, the entry "20% or rs 110 per piece, whichever is higher" shall be substituted; (xxxi) for the entry in column (4) occurring against tariff item 6110 90 00, the entry "20% or rs 105 per piece, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against all the tariff items of heading 6111, the entry "20%" shall be substituted; (xxxiii) for the entry in column (4) occurring against tariff items 6112 11 00 and 6112 12 00, the entry "20%" shall be substituted; (xxxiv) for the entry in column (4) occurring against tariff item 6112 19 10, the entry "10%" shall be substituted; (xxxv) for the entry in column (4) occurring against tariff items 6112 19 20, 6112 19 30 and 6112 19 90, the entry "20%" shall be substituted; (xxxvi) for the entry in column (4) occurring against tariff item 6112 20 10, the entry "10%" shall be substituted; (xxxvii) for the entry in column (4) occurring against tariff items 6112 20 20, 6112 20 30, 6112 20 40, 6112 20 50, 6112 20 90, 6112 31 00, 6112 39 10, 6112 39 20, 6112 39 90 and 6112 41 00, the entry "20%" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff item 6112 49 10, the entry "10%" shall be substituted; (xxxix) for the entry in column (4) occurring against tariff items 6112 49 20, 6112 49 90 and 6113 00 00, the entry "20%" shall be substituted; (xl) for the entry in column (4) occurring against all the tariff items of headings 6114, 6115, 6116 and 6117, the entry "20%" shall be substituted; (46) in chapter 62,–– (i) the supplementary note shall be numbered as "supplementary note 1" thereof, and after the supplementary note as so numbered, the following supplementary notes shall be inserted, namely: - "2 for the purposes of this chapter, inherent fire retardant (fr) fibres, as specified in is 11871, is 13501, is 15742, is 15742 a, are those in which the fr properties are naturally part of the polymer backbone and can never be worn away or washed out 3 (a) for the purposes of this chapter, "lucknow chikan craft" refers to a type of embroidery defined and recognised by the geographical indication (gi) registry against the gi no 119 under the geographical indication of goods (registration and protection) act, 1999 (48 of 1999) (b) produced/manufactured by a person certified/recognised and mentioned as a user in the geographical indication registry against the said gi no 119"; (ii) for the entry in column (4) occurring against tariff item 6201 20 10, the entry "20% or rs 385 per piece, whichever is higher" shall be substituted" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 6201 20 90, the entry "20% or rs 220 per piece, whichever is higher" shall be substituted" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-headings 6201 30, 6201 40 and 6201 90, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff item 6202 20 10, the entry "20% or rs 385 per piece, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 6202 20 90, the entry "20% or rs 220 per piece, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of sub-headings 6202 30, 6202 40 and 6202 90, the entry "20%" shall be substituted; (viii) for the entry in column (4) occurring against tariff items 6203 11 00, 6203 12 00, 6203 19 10 and 6203 19 90, the entry "20%" shall be substituted; (ix) for the entry in column (4) occurring against tariff items 6203 22 00, 6203 23 00, 6203 29 11, 6203 29 19 and 6203 29 90, the entry "20% or rs 145 per piece, whichever is higher" shall be substituted; (x) for the entry in column (4) occurring against tariff items 6203 31 10, 6203 31 90, 6203 32 00, 6203 33 00, 6203 39 11, 6203 39 19 and 6203 39 90, the entry "20%" shall be substituted; (xi) for the entry in column (4) occurring against tariff item 6203 41 00, the entry "20% or rs 285 per piece, whichever is higher" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub-heading 6203 42, the entry "20% or rs 135 per piece, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against tariff items 6203 43 00, 6203 49 10, 6203 49 90 and 6204 11 00, the entry "20%" shall be substituted; (xiv) in heading 6204, for tariff items 6204 12 00 to 6204 13 00, sub-heading 6204 19, tariff items 6204 19 11 to 6204 21 00, sub-heading 6204 22, tariff items 6204 22 10 to 6204 23 00, sub-heading 6204 29, tariff items 6204 2912 to 6204 29 90, sub-heading 6204 31, tariff items 6204 31 10 to 6204 33 00, sub-heading 6204 39, tariff items 6204 39 12 to 6204 39 90, sub-heading 6204 41, tariff items 6204 41 10 to 6204 4190, sub-heading 6204 42, tariff items 6204 42 10 to 6204 42 90, sub-heading 6204 43, tariff items 6204 43 10 to 6204 44 00, sub-heading 6204 49, tariff items 6204 49 11 to 6204 53 00, sub heading 6204 59, tariff items 6204 59 10 to 6204 59 90 and the entries relating thereto, the following shall be substituted, namely: - | " 6204 12 - - | of cotton: | | | ||--------------------------|-------------------------------------------|------------------------------|-----|-----|| 6204 12 10 - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 12 90 - - - | other | u | 20% | - || 6204 13 | - - | of synthetic fibre: | | || 6204 13 10 - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 13 90 - - - | other | u | 20% | - || 6204 19 | - - | of other textile materials: | | || - - - | of silk: | | | || 6204 19 11 - - - - | sequinned or beaded with chattons or | | | || embroidered | | | | || u | 20% | - | | || 6204 19 12 - - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 19 19 - - - - | other | u | 20% | - || - - - | of all other fibres: | | | || 6204 19 91 - - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 19 99 - - - - | other | u | 20% | - || - | ensembles : | | | || 6204 21 00 - - | of wool or fine animal hair | u | 20% | - || 6204 22 | - - | of cotton : | | || 6204 22 10 - - - | blouses combined with skirts, trousers or | | | || shorts | | | | || u | 20% | - | | || 6204 22 20 - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 22 90 - - - | other | | u | 20% || 6204 23 | - - | of synthetic fibres: | | || 6204 23 10 - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 23 90 - - - | other | u | 20% | - || 6204 29 | - - | of other textile materials: | | || - - - | of silk: | | | || 6204 29 12 - - - - | khadi | u | 20% | - || 6204 29 13 - - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 29 19 - - - - | other | u | 20% | - || - - - | other: | | | || 6204 29 91 - - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 29 99 - - - - | other | u | 20% | - || - | jackets and blazers: | | | || 6204 31 | - - | of wool or fine animal hair: | | || 6204 31 10 - - - | khadi | u | 20% | - || 6204 31 90 - - - | other | u | 20% | - || 6204 32 | - - | of cotton: | | || 6204 32 10 - - - | embroidered with lucknow chikan craft | u | 20% | - || 6204 32 90 - - - | other | u | 20% | - || 6204 33 | - - | of synthetic fibre: | | || 6204 33 10 - - - | embroidered with lucknow chikan craft | | | || | | | | || u | 20% | - | | || 6204 33 90 - - - | other | | u | 20% || 6204 39 | - - | of other textile materials: | | || - - - | of silk: | | | || 6204 39 12 - - - - | khadi | | u | 20% || 6204 39 13 - - - - | embroidered with lucknow chikan craft | | u | 20% || 6204 39 19 - - - - | other | | u | 20% || - - - | other: | | | | | 6204 39 91 - - - - | embroidered with lucknow chikan craft | | u | 20% | - ||---------------------------|-----------------------------------------|-------------------------------|------|--------|------|| 6204 39 99 - - - - | other | | | | || u | | | | | || 20% | | | | | || | | | | | || - | | | | | || - | dresses : | | | | || | | | | | || | | | | | || 6204 41 | - - | of wool or fine animal hair : | | | || 6204 41 10 - - - | house coats and like dresses | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 145 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || 6204 41 20 - - - | blazers | | | | || u | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 145 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || | | | | | || 6204 41 90 - - - | other | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 145 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 6204 42 | - - | of cotton : | | | || 6204 42 10 - - - | house coats and like dresses | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 116 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || 6204 42 20 - - - | handloom | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 116 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || 6204 42 30 - - - | embroidered with lucknow chikan craft | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 116 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 6204 42 90 - - - | other | | u | | || | | | | | || | | | | | || | | | | | || | | | | | || 20% | or | | | | || rs | 116 | | | | || per piece, | | | | | || whichever | | | | | || is higher | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || | | | | | || 6204 43 | - - | of synthetic fibres : | | | || 20% | or | | | | || rs | 145 | | | | || 6204 43 10 - - - | house coats and like dresses | | u | | || | | | | | || | per piece, | | | | || - | | | | | || | | | | | || | | | | | | whichever is higher 6204 43 20 - - - embroidered with lucknow chikan craft u 20% or rs 145 per piece, whichever is higher - 6204 43 90 - - - other u 20% or rs 145 per piece, whichever is higher - 6204 44 - - of artificial fibres : 6204 44 10 - - - embroidered with lucknow chikan craft u 20% or rs 145 per piece, whichever is higher - 6204 44 90 - - - other u 20% or rs 145 per piece, whichever is higher - 6204 49 - - of other textile materials: - - - of silk : 6204 49 11 - - - - house coats and like dresses u 20% or rs 145 per piece, whichever is higher - 6204 49 12 - - - - embroidered with lucknow chikan craft u 20% or rs 145 per piece, whichever is higher - 6204 49 19 - - - - other u - 20% or rs 145 per piece, whichever is higher - - - other: 6204 49 91 - - - - embroidered with lucknow chikan craft u 20% or rs 145 per piece, whichever is higher - | 6204 49 99 - - - - | other | | | u ||----------------------------|---------------------------------------|---------------------------------------|-------|------|| | | | | || | | | | || | | | | || | | | | || 20% | or | | | || rs | 145 | | | || per piece, | | | | || whichever | | | | || is higher | | | | || - | | | | || | | | | || | | | | || | | | | || | | | | || - | skirts and divided skirts: | | | || | | | | || | | | | || 6204 51 00 - - | of wool or fine animal hair | | u | || | | | | || | | | | || | | | | || | | | | || 20% | or | | | || rs | 485 | | | || per piece, | | | | || whichever | | | | || is higher | | | | || - | | | | || | | | | || | | | | || | | | | || | | | | || 6204 52 | - - | of cotton : | | || 20% | 6204 52 10 - - - | embroidered with lucknow chikan craft | | || | | | | || u | | | | || | | | | || - | | | | || | | | | || 20% | 6204 52 90 - - - | other | | u || | | | | || - | | | | || | | | | || 6204 53 | - - | of synthetic fibre : | | || 20% | 6204 53 10 - - - | embroidered with lucknow chikan craft | | || | | | | || u | | | | || | | | | || - | | | | || | | | | || 6204 53 90 - - - | other | | u | || | | | | || | | | | || 20% | | | | || | | | | || | | | | || - | | | | || | | | | || | | | | || 6204 59 - - | of other textile materials: | | | || - - - | of silk : | | | || 6204 59 11 - - - - | embroidered with lucknow chikan craft | | | || | | | | || u | 20% | - | | || 6204 59 19 - - - - | other | | u | 20% || - - - | other: | | | || 6204 59 91 - - - - | embroidered with lucknow chikan craft | | u | 20% || 20% | -"; | 6204 59 99 - - - - | other | || | | | | || 20% or rs 85 | | | | || per | piece, | | | |(xv) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 61, the entry "20% or rs 285 per piece, whichever is higher" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 62, the entry "20% or rs 135 per piece, whichever is higher" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 6204 63 00, 6204 69 11, 6204 69 19 and 6204 69 90, the entry "20%" shall be substituted; (xviii) for the entry in column (4) occurring against tariff item 6205 20 10, the entry "20% or rs 85 per piece, whichever is higher" shall be substituted; (xix) after tariff item 6205 20 10 and the entries relating thereto, the following shall be inserted, namely:— "6205 20 20 - - - embroidered with lucknow chikan craft u -"; | whichever ||--------------|| higher | (xx) for the entry in column (4) occurring against tariff item 6205 20 90, the entry "20% or rs 85 per piece, whichever is higher" shall be substituted; (xxi) for tariff item 6205 30 00 and the entries relating thereto, the following shall be substituted, namely:–– | " 6205 30 | - | of man made fibres: ||----------------|--------|---------------------------------------|| 20% or rs 120 | | || per | piece, | || whichever | is | || 6205 30 10 | - - - | embroidered with lucknow chikan craft || u | | || | | || | | || - | | || | | || | | || higher | | || 6205 30 90 | - - - | other || u | -"; | || 20% or rs 120 | | || per | piece, | || whichever | is | || higher | | | (xxii) for the entry in column (4) occurring against tariff item 6205 90 11, the entry "20% or rs 95 per piece, whichever is higher" shall be substituted; (xxiii) after tariff item 6205 90 11 and the entries relating thereto, the following shall be inserted, namely:— " 6205 90 12 - - - - embroidered with lucknow chikan craft u -"; 20% or rs 95 per piece, whichever is higher (xxiv) for the entry in column (4) occurring against tariff items 6205 90 19 and 6205 90 90, the entry "20% or rs 95 per piece, whichever is higher" shall be substituted; (xxv) for the entry in column (4) occurring against all the tariff items of sub-heading 6206 10, the entry "20%" shall be substituted; (xxvi) for the entry in column (4) occurring against tariff item 6206 20 00, the entry "20% or rs 135 per piece, whichever is higher" shall be substituted; (xxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6206 30, the entry "20% or rs 95 per piece, whichever is higher" shall be substituted; (xxviii) for the entry in column (4) occurring against tariff item 6206 40 00, the entry "20% or rs 120 per piece, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against tariff item 6206 90 00, the entry "20%" shall be substituted; (xxx) for the entry in column (4) occurring against tariff item 6207 11 00, the entry "20% or rs 28 per piece, whichever is higher" shall be substituted; (xxxi) for the entry in column (4) occurring against tariff items 6207 19 10 and 6207 19 20, the entry "20% or rs 30 per piece, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against tariff item 6207 19 30, the entry "10% or rs 30 per piece, whichever is higher" shall be substituted; (xxxiii) for the entry in column (4) occurring against tariff item 6207 19 90, the entry "20% or rs 30 per piece, whichever is higher" shall be substituted; (xxxiv) for the entry in column (4) occurring against tariff items 6207 21 10, 6207 21 90, 6207 22 00, 6207 29 00, 6207 91 10, 6207 91 20 and 6207 91 90, the entry "20%" shall be substituted; (xxxv) for the entry in column (4) occurring against all the tariff items of sub-heading 6207 99, the entry "20% or rs 70 per piece, whichever is higher" shall be substituted; (xxxvi) for the entry in column (4) occurring against tariff item 6208 11 00, the entry "20% or rs 80 per piece, whichever is higher" shall be substituted; (xxxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 19, the entry "20% or rs 60 per piece, whichever is higher" shall be substituted; (xxxviii) for the entry in column (4) occurring against tariff items 6208 21 10, 6208 21 90, 6208 22 00, 6208 29 10, 6207 29 20 and 6208 29 90, the entry "20%" shall be substituted; (xxxix) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 91, the entry "20% or rs 95 per piece, whichever is higher" shall be substituted; (xl) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 92, the entry "20% or rs 65 per piece, whichever is higher" shall be substituted; (xli) for the entry in column (4) occurring against tariff items 6208 99 10, 6208 99 20, 6208 99 90, 6209 20 10, 6209 20 90, 6209 30 00, 6209 90 10 and 6209 90 90, the entry "20%" shall be substituted; (xlii) for tariff item 6210 10 00 and the entries relating thereto, the following shall be substituted, namely:— | "6210 10 | - | of fabrics of heading 5602 or 5603: | | | ||------------------------------------------|-----------------|--------------------------------------------|------------|----------|-----|| 6210 10 10 | - - - | personal | protective | garments | for || surgical/medical use (felt or non-woven) | | | | | || conforming to is 17423 | | | | | || u | | | | | || | | | | | || | | | | | || 20% | | | | | || | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || | | | | | || 20% | | | | | || 6210 10 20 | - - - | surgical gowns and drapes conforming to is | | | || 17334 | | | | | || u | | | | | || | | | | | || - | | | | | || | | | | | || 6210 10 90 | - - - other | u | 20% | -"; | | (xliii) for the entry in column (4) occurring against all the tariff items of sub-heading 6210 20, the entry "20% or rs 365 per piece, whichever is higher" shall be substituted; 20% or rs 65 per piece, whichever is (xliv) for the entry in column (4) occurring against all the tariff items of sub-heading 6210 30, the entry "20% or rs 305 per piece, whichever is higher" shall be substituted; (xlv) for the entry in column (4) occurring against tariff item 6210 40 10, the entry "20% or rs 65 per piece, whichever is higher" shall be substituted; (xlvi) after tariff item 6210 40 10 and the entries relating thereto, the following shall be inserted, namely:— "6210 40 20 - - - nbc warfare suits and the like (conforming to is 17377) u - higher 6210 40 30 - - - high visibility warning clothes and the like (conforming to is 15809) u - 20% or rs 65 per piece, whichever is higher 20% or rs 65 per piece, whichever is 6210 40 40 - - - high altitude clothes (conforming to is 5866) u - higher - 20% or rs 65 per piece, whichever is 6210 40 50 - - - fighter aircraft clothing (conforming to is 11871) u higher 20% or rs 65 per piece, whichever is 6210 40 60 - - - personal protective garments for surgical/medical use (felt or non-woven) conforming to is 17423 u - higher 20% or rs 65 per piece, whichever is 6210 40 70 - - - surgical gowns and drapes conforming to is 17334 u - higher 20% or rs 65 per piece, whichever is u -"; 6210 40 80 - - - clothing for special use such as fr, chemical (is 15071, 15758), electrical (is 11871, is 16655) and industrial protection (is 17466) higher (xlvii) for the entry in column (4) occurring against tariff items 6210 40 90 and 6210 50 00, the entry "20% or rs 65 per piece, whichever is higher" shall be substituted; (xlviii) for the entry in column (4) occurring against tariff items 6211 11 00, 6211 12 00 and 6211 20 00, the entry "20%" shall be substituted; (xlix) for the entry in column (4) occurring against tariff items 6211 32 00 and 6211 33 00, the entry "20% or rs 135 per piece, whichever is higher" shall be substituted; (l) for the entry in column (4) occurring against all the tariff items of sub-heading 6211 39, the entry "20%" shall be substituted; (li) in heading 6211, for the sub-heading 6211 42, tariff items 6211 42 10 to 6211 43 00, subheading 6211 49, tariff items 6211 49 10 to 6211 49 90 and the entries relating thereto, the following shall be substituted, namely: - | " 6211 42 | - - | of cotton: | | | | ||----------------|--------------------|------------------------------------------|---------|-----|-----|-----|| | - - - | kurta or salwar with or without dupatta: | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || 6211 42 11 | - - - - | embroidered with lucknow chikan craft | | | | || | | | | | | || u | | | | | | || | | | | | | || | | | | | | || - | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || - | | | | | | || | | | | | | || | | | | | | || 6211 42 19 | - - - - other | | | | | || u | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || | - - - | other: | | | | || | | | | | | || | | | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || 6211 42 91 | - - - - | embroidered with lucknow chikan craft | | | | || | | | | | | || u | | | | | | || | | | | | | || | | | | | | || - | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || 6211 42 99 | - - - - other | | | | | || u | | | | | | || | | | | | | || | | | | | | || - | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || - - | of man made fibre: | | | | | || | | | | | | || 6211 43 | | | | | | || | | | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || 6211 43 10 | - - - | embroidered with lucknow chikan craft | | | | || | | | | | | || u | | | | | | || | | | | | | || | | | | | | || - | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || 20% or rs 135 | | | | | | || per | piece, | | | | | || whichever | is | | | | | || 6211 43 90 | - - - | other | | | | || u | | | | | | || | | | | | | || | | | | | | || - | | | | | | || | | | | | | || | | | | | | || higher | | | | | | || 6211 49 | - - | of other textile materials: | | | | || 6211 49 10 | - - - | of wool or fine animal hair | u | 20% | - | || | - - - | o | f silk: | | | || 6211 49 21 | - - - - khadi | u | 20% | - | | || 6211 49 22 | - - - - | embroidered with lucknow chikan craft | u | 20% | - | || 6211 49 29 | - - - - other | | u | 20% | - | || | - - - | other: | | | | || 6211 49 91 | - - - - | embroidered with lucknow chikan craft | u | 20% | - | || 6211 49 99 | - - - - other | u | 20% | -"; | | | (lii) for the entry in column (4) occurring against tariff items 6212 10 00, 6212 20 00, 6212 30 00, 6212 90 10 and 6212 90 90, the entry "20% or rs 30 per piece, whichever is higher" shall be substituted; 20% or rs 390 per piece, whichever is (liii) for the entry in column (4) occurring against tariff items 6213 20 00, 6213 90 10 and 6213 90 90, the entry "20%" shall be substituted; (liv) for the entry in column (4) occurring against tariff items 6214 10 10 and 6214 10 20, the entry "20% or rs 390 per piece, whichever is higher" shall be substituted; (lv) for the entry in column (4) occurring against tariff item 6214 10 30, the entry "10% or rs 390 per piece, whichever is higher" shall be substituted; (lvi) after tariff item 6214 10 30 and the entries relating thereto, the following shall be inserted, namely:— " 6214 10 40 - - - embroidered with lucknow chikan craft u -"; higher (lvii) for the entry in column (4) occurring against tariff item 6214 10 90, the entry "20% or rs 390 per piece, whichever is higher" shall be substituted; (lviii) for the entry in column (4) occurring against all the tariff items of sub-heading 6214 20, the entry "20% or rs 180 per piece, whichever is higher" shall be substituted; (lix) for tariff items 6214 30 00 and 6214 40 00 and the entries relating thereto, the following shall be substituted, namely: - " 6214 30 - of synthetic fibre: | 6214 30 10 | - - - | embroidered | with | lucknow | 20% ||---------------|----------|----------------|----------------------|------------|--------|| chikan craft | | | | | || u | | | | | || | | | | | || - | | | | | || | | | | | || 6214 30 90 | - - - | other | u | 20% | - || 6214 40 | | - | of artificial fibre: | | || 6214 40 10 | - - - | embroidered | with | lucknow | || chikan craft | | | | | || u | | | | | || | | | | | || 20% | - | | | | || 6214 40 90 | - - - | other | | u | 20% | (lx) for the entry in column (4) occurring against tariff item 6214 90 10, the entry "20% or rs 75 per piece, whichever is higher" shall be substituted; (lxi) for the entry in column (4) occurring against tariff items 6214 90 21 and 6214 90 22, the entry "10% or rs 75 per piece, whichever is higher" shall be substituted; (lxii) for the entry in column (4) occurring against tariff item 6214 90 29, the entry "20% or rs 75 per piece, whichever is higher" shall be substituted; (lxiii) for the entry in column (4) occurring against tariff items 6214 90 31 and 6214 90 32, the entry "10% or rs 75 per piece, whichever is higher" shall be substituted; (lxiv) for the entry in column (4) occurring against tariff item 6214 90 39, the entry "20% or rs 75 per piece, whichever is higher" shall be substituted; (lxv) for tariff items 6214 90 40 to 6214 90 90 and the entries relating thereto, the following shall be substituted, namely: - " - - - scarves , cotton: 20% or rs 75 per piece, whichever is 6214 90 41 - - - - embroidered with lucknow chikan craft u - higher 20% or rs 75 per piece, whichever is - 6214 90 49 - - - - other u higher - - - shawls, mufflers and the like of cotton: 20% or rs 75 per piece, whichever is 6214 90 51 - - - - embroidered with lucknow chikan craft u - higher 20% or rs 75 per piece, whichever is 6214 90 59 - - - - other u - higher - - - shawls, mufflers and the like of man made fibres: 20% or rs 75 per piece, whichever is - 6214 90 61 - - - - embroidered with lucknow chikan craft u higher 20% or rs 75 per piece, whichever is 6214 90 69 - - - - other u - higher - - - other: 20% or rs 75 per piece, whichever is - 6214 90 91 - - - - embroidered with lucknow chikan craft u higher 20% or rs 75 per piece, whichever is 6214 90 99 - - - - other u -"; higher (lxvi) for the entry in column (4) occurring against all the tariff items of heading 6215, the entry "20% or rs 55 per piece, whichever is higher" shall be substituted; (lxvii) for the entry in column (4) occurring against all the tariff items of headings 6216 and 6217, the entry "20%" shall be substituted; (47) in chapter 63,–– (i) for the entry in column (4) occurring against tariff item 6301 10 00, the entry "10%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 6301 20 00, the entry "10% or rs 275 per piece, whichever is higher" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 6301 30 00, the entry "10%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 6301 40 00, 6301 90 10 and 6301 90 90, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-heading 6302 10, the entry "10%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 6302 21, the entry "10% or rs 108 per kg, whichever is higher" shall be substituted; (vii) for the entry in column (4) occurring against tariff items 6302 22 00 and 6302 29 00, the entry "10%" shall be substituted; (viii) for the entry in column (4) occurring against tariff item 6302 31 00, the entry "10% or rs 96 per kg, whichever is higher" shall be substituted; (ix) for the entry in column (4) occurring against tariff items 6302 32 00, 6302 39 00, 6302 40 10, 6302 40 20, 6302 40 30, 6302 40 40, 6302 40 90, 6302 51 10, 6302 51 90, 6302 53 00, 6302 59 00, 6302 60 10, 6302 60 90, 6302 91 10, 6302 91 90, 6302 93 00 and 6302 99 00, the entry "10%" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of headings 6303, 6304, 6305 and 6306, the entry "10%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 6307 10 10, 6307 10 20, 6307 10 30, 6307 10 90, 6307 20 10, 6307 20 90, 6307 90 11, 6307 90 12, 6307 90 13, 6307 90 19 and 6307 90 20, the entry "10%" shall be substituted; (xii) for tariff item 6307 90 90 and the entries relating thereto, the following shall be substituted, namely:— | | " - - - | other | : | | ||----------------------------------------|------------|-------------------------------------------|-------|-----|-----|| u | | | | | || | | | | | || | | | | | || 10% | | | | | || | | | | | || | | | | | || - | | | | | || | | | | | || | | | | | || 6307 90 91 | - - - - | textile face masks, without a replaceable | | | || filter or mechanical parts, including | | | | | || surgical mask and disposable face mask | | | | | || made of non-woven textile | | | | | || 6307 90 99 | - - - - | other | u | 10% | -"; || | | | | | |(xiii) for the entry in column (4) occurring against tariff items 6308 00 00 and 6309 00 00, the entry "10%" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of heading 6310, the entry "20%" shall be substituted; (48) in chapter 67, in clause (a) of note 1, for the words, "straining cloth", the words "filtering or straining cloth" shall be substituted; kg 10% - "; (49) in chapter 68,–– (i) for the entry in column (4) occurring against tariff item 6815 91 00, the entry "75%" shall be substituted; (ii) in heading 6815, after tariff item 6815 99 20 and the entries relating thereto, the following shall be inserted, namely: - "6815 99 30 - - - basalt fibre, filament and articles thereof conforming to astm d3039, c1185 (50) in chapter 69,–– (i) for the entry in column (4) occurring against all the tariff items of headings 6901 and 6902, the entry "75%" shall be substituted; (ii) for the entries in column (2) and column (4) occurring against tariff item 6903 10 00, the entries "containing by weight more than 50 % of free carbon" and "75%" shall respectively be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub-headings 6903 20 and 6903 90, the entry "75%" shall be substituted; (51) in chapter 70,–– (i) for the entry in column (2) occurring against heading 7001, the following shall be substituted, namely:— "cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 8549; glass in the mass"; (ii) for the entry in column (4) occurring against tariff item 7001 00 10, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 7015 10 10, the entry "5%" shall be substituted; (52) in chapter 71,–– (i) for the entry in column (4) occurring against tariff item 7101 10 10, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 7101 21 00, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 7110 31 00 and 7110 39 00, the entry "25%" shall be substituted; (53) in section xv, in clause (d) of note 9, for the words and figures, "products of heading 8001", the word "products" shall be substituted; (54) in chapter 72,–– (i) for the entry in column (4) occurring against all the tariff items of heading 7201, the entry "5%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 7202 11 00, 7202 19 00, 7202 21 00, 7202 29 00, 7202 30 00, 7202 41 00, 7202 49 00 and 7202 50 00, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 7202 60 00, the entry "25%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 7202 70 00, 7202 80 00, 7202 91 00, 7202 92 00 and 7202 93 00, the entry "5%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub-heading 7202 99, the entry "5%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of heading 7203, the entry "5%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of heading 7204, the entry "25%" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of heading 7205, the entry "5%" shall be substituted; (ix) in heading 7210,–– (a) for tariff item 7210 30 90 and the entries relating thereto, the following shall be substituted, namely:— | | "- - - | other: | | | ||------------|--------------|-----------|-------|-----|-----|| 7210 30 91 | - - - - | | | | || | galvannealed | kg | 15% | - | || 7210 30 99 | - - - - | | other | kg | 15% || | | | | | |(b) for tariff item 7210 49 00 and the entries relating thereto, the following shall be substituted, namely:— | "7210 49 | - - | other: | | | ||-------------|---------|--------------|-----|-----|-----|| 7210 49 10 | - - - | galvannealed | kg | 15% | - || 7210 49 90 | - - - | other | kg | 15% | -"; | (x) in heading 7212,–– (a) for tariff item 7212 20 90 and the entries relating thereto, the following shall be substituted, namely:— | | "- - - | other: | ||--------------|-----------|-----------|-----|| 7212 20 91 | - - - - | | || | | | || galvannealed | kg | 15% | - || 7212 20 99 | - - - - | | || | | | || other | kg | 15% | -"; || | | | |(b) for tariff item 7212 30 90 and the entries relating thereto, the following shall be substituted, namely:— | | "- - - | other: | | | ||------------|-----------|--------------|-----|-----|-----|| 7212 30 91 | - - - - | galvannealed | kg | 15% | - || 7212 30 99 | - - - - | other | kg | 15% | -"; || | | | | | || | | | | | || | | | | | |(c) after tariff item 7212 50 20 and the entries relating thereto, the following shall be inserted, namely:— | | | | | | ||---------------------------------------------------------------------------------------------------|---------------------------------------|----------------------------------------------|-----|-----|-----|| "7212 50 30 - - - | plated or coated with aluminium | kg | 15% | - | || 7212 50 40 | - - - | plated or coated with aluminium-zinc alloys | kg | 15% | -"; || | | | | | || - - | otherwise plated or coated with zinc: | | | | || | | | | | || (xi) in heading 7225, for tariff items 7225 91 00 to 7225 99 00 and the entries relating thereto, | | | | | || the following shall be substituted, namely: - | | | | | || | | | | | || "7225 91 | - - | electrolytically plated or coated with zinc: | | | || 7225 91 10 | - - - | galvannealed | kg | 15% | - || 7225 91 90 | - - - | other | kg | 15% | - || 7225 92 | | | | | || | | | | | || 7225 92 10 | - - - | galvannealed | kg | 15% | - || 7225 92 90 | - - - | other | kg | 15% | - || 7225 99 | - - | other: | | | || 7225 99 10 | - - - | plated or coated with aluminium | kg | 15% | - || 7225 99 20 | - - - | plated or coated with aluminium-zinc alloys | kg | 15% | - || 7225 99 30 | - - - | painted, coloured or coated with plastics | kg | 15% | - || 7225 99 90 | - - - | other | kg | 15% | -"; | (xii) in heading 7226, after tariff item 7226 99 60 and the entries relating thereto, the following shall be inserted, namely:— "- - - plated or coated with zinc: 7226 99 71 - - - - plain and corrugated kg 15% - 7226 99 72 - - - - electrolytically, plain and corrugated kg 15% - 7226 99 73 - - - - galvannealed kg 15% - 7226 99 79 - - - - other kg 15% - - - - otherwise coated or plated: 7226 99 81 - - - - with aluminium kg 15% - 7226 99 82 - - - - with aluminium-zinc alloys kg 15% - 7226 99 83 - - - - painted, coloured or coated with plastics kg 15% - 7226 99 89 - - - - other kg 15% -"; | kg | 15% | - ||--------------------------------|---------------------------------------------------------------------------------------------------------------------|--------------------------------------|| | (55) in chapter 73, in heading 7302, for the tariff item 7302 10 10 and the entries relating thereto, the following | || shall be substituted, namely:— | | || | | || | "- - - | for railways: || 7302 10 11 | - - - - | head hardened rails || 7302 10 12 | - - - - | asymmetric rails with end forging || 7302 10 13 | - - - - | asymmetric rails without end forging || 7302 10 14 | - - - - | other than asymmetric rails and head || hardened rails | | || kg | 15% | -"; || | | | (56) in chapter 74,–– (i) for the entry in column (4) occurring against all the tariff items of heading 7404, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 7411 and 7412, the entry "75%" shall be substituted; (57) in chapter 75, for the entry in column (4) occurring against all the tariff items, the entry "free" shall be substituted; (58) in chapter 76, for the entry in column (4) occurring against all the tariff items of heading 7602, the entry "25%" shall be substituted; (59) in chapter 81,–– (i) for the entry in column (4) occurring against tariff item 8105 20 10, the entry "25%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 8110 10 00 and 8110 20 00, the entry "25%" shall be substituted; (iii) in the entry in column (2) occurring against heading 8112, for the brackets and word "(columbium)", the brackets and words "(columbium and)" shall be substituted; (iv) for tariff items 8112 61 00 and 8112 69 00 and the entries relating thereto, the following shall be substituted, namely: - | kg | 10% | -"; ||-----------------------------|--------|-----------------|| ""8112 61 00 | | || | - - | waste and scrap || 8112 69 | - - | other: || 8112 69 10 | - - - | || | | || cadmium, unwrought; powders | kg | 5% || 8112 69 20 | - - - | || cadmium, wrought | kg | 5% || 8112 69 90 | - - - | || | | || other | | || | | | (60) in chapter 84,–– (i) in note 2,–– (a) in the opening portion, for the word and figure "note 9", the word and figures "note 11" shall be substituted; (b) in clause (a), in sub-clause (v), for the words "machinery or plant", the words "machinery, plant or laboratory equipment" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 8407 21 00, the entry "5%" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 8419 19 20, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against tariff items 8421 39 20 and 8421 39 90, the entry "75%" shall be substituted; (61) in chapter 85,–– (i) for the entry in column (4) occurring against tariff item 8502 12 00, the entry "75%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 8502 13, the entry "75%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 8502 20 90 and 8502 31 00, the entry "75%" shall be substituted; (iv) for the entry in column (4), occurring against all the tariff items of sub-heading 8502 39, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 8503 00 10, 8503 00 21, and 8503 00 29, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub-heading 8504 10, the entry "75%" shall be substituted; (vii) in heading 8518, for tariff items 8518 21 00 to 8518 30 00 and the entries relating thereto, the following shall be substituted, namely:–– "8518 21 - - single loudspeakers, mounted in their enclosures: 8518 21 10 - - - wireless kg 20% - 8518 21 90 - - - other kg 20% - 8518 22 - - multiple loudspeakers, mounted in the same enclosures: 8518 22 10 - - - wireless kg 20% - 8518 22 90 - - - other kg 20% - 8518 29 - - other: 8518 29 10 - - - wireless kg 20% - 8518 29 90 - - - other kg 20% - 8518 30 - headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: - - - headphones and earphones, whether or not combined with a microphone, and capable of connecting through wireless medium: kg 20% - 8518 30 11 - - - - true wireless stereo [(tws) sound channel not connected by wire] 8518 30 19 - - - - other kg 20% - kg 20% - 8518 30 20 - - - headphones and earphones, whether or not combined with a microphone, and capable of connecting only through wired medium 8518 30 90 - - - other kg 20% -"; (viii) for the entry in column (4) occurring against tariff item 8518 90 00, the entry "15%" shall be substituted; (ix) in the entry in column (2) occurring against heading 8541, for the words "semiconductor based transducers", the words "semiconductor-based transducers" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of headings 8546 and 8547, the entry "75%" shall be substituted; (xi) in the entry in column (2) occurring against tariff item 8549 21 00, for the words "cathode ray tubes", the words "cathode-ray tubes" shall be substituted; (xii) in the entry in column (2) occurring against tariff item 8549 31 00, for the words "cathode ray tubes", the words "cathode-ray tubes" shall be substituted; (xiii) in the entry in column (2) occurring against tariff item 8549 91 00, for the words "cathode ray tubes", the words "cathode-ray tubes" shall be substituted; (62) in chapter 88,–– (i) in the entry in column (2) occurring against heading 8802, for the words, figures and brackets "other aircraft, except unmanned aircraft of heading 8806 (for example, helicopters, aeroplanes)", the words, brackets and figures "other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 8802 11 00 and 8802 12 00, the entry "25%" shall be substituted; (iii) for the entry in in column (4) occurring against tariff items 8807 10 00 and 8807 20 00, the entry "25%" shall be substituted; (iv) in the entry in column (2) occurring against tariff item 8807 30 00, for the word "airplanes", the word "aeroplanes" shall be substituted; (v) for the entry in column (4) occurring against tariff item 8807 30 00, the entry "25%" shall be substituted; (63) in chapter 89,–– (i) for the entry in column (4) occurring against tariff item 8902 00 10, the entry "free" shall be substituted; (ii) for the entry in column (4) occurring against tariff item 8905 10 00, the entry "free" shall be substituted; (iii) for the entry in column (4) occurring against tariff item 8907 10 00, the entry "free" shall be substituted; (iv) for the entry in column (4) occurring against tariff item 8908 00 00, the entry "25%" shall be substituted; (64) in chapter 90,–– (i) for the entry in column (4) occurring against tariff item 9018 11 00, the entry "75%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub-heading 9018 12, the entry "75%" shall be substituted; (iii) for the entry in column (4) occurring against tariff items 9018 13 00 and 9018 14 00, the entry "75%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub-heading 9018 19, the entry "75%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 9018 20 00, 9018 31 00, 9018 32 10, and 9018 32 20, the entry "75%" shall be substituted; (vi) for the entry in column (4) occurring against tariff item 9018 32 30, the entry "5%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 9018 32 90, the entry "75%" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of sub-heading 9018 39, the entry "75%" shall be substituted; (ix) for the entry in column (4) occurring against tariff items 9018 41 00, 9018 49 00, and 9018 50 10, the entry "75%" shall be substituted; (x) for the entry in column (4) occurring against tariff item 9018 50 20, the entry "5%" shall be substituted; (xi) for the entry in column (4) occurring against tariff items 9018 50 30, 9018 50 90, 9018 90 11, 9018 90 12 and 9018 90 19, the entry "75%" shall be substituted; (xii) for the entry in column (4) occurring against tariff item 9018 90 21, the entry "5%" shall be substituted; (xiii) for the entry in column (4) occurring against tariff items 9018 90 22 and 9018 90 23, the entry "75%" shall be substituted; (xiv) for the entry in column (4) occurring against tariff item 9018 90 24, the entry "5%" shall be substituted; (xv) for the entry in column (4) occurring against tariff items 9018 90 25, 9018 90 29, 9018 90 31, 9018 90 32, 9018 90 41 and 9018 90 42, the entry "75%" shall be substituted; (xvi) for the entry in column (4) occurring against tariff item 9018 90 43, the entry "5%" shall be substituted; (xvii) for the entry in column (4) occurring against tariff items 9018 90 44, 9018 90 91, 9018 90 92, 9018 90 93 and 9018 90 94, the entry "75%" shall be substituted; (xviii) for the entry in column (4) occurring against tariff items 9018 90 95, 9018 90 96, 9018 90 97 and 9018 90 98, the entry "5%" shall be substituted; (xix) for the entry in column (4) occurring against tariff item 9019 10 10, the entry "75%" shall be substituted; (xx) for the entry in column (4) occurring against tariff item 9019 10 90, the entry "75%" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 9019 20, the entry "75%" shall be substituted; (xxii) for the entry in column (4) occurring against tariff item 9020 00 00, the entry "75%" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of heading 9021, the entry "75%" shall be substituted; (xxiv) for the entry in column (4) occurring against tariff item 9030 31 00, the entry "75%" shall be substituted; (xxv) for the entry in column (4) occurring against tariff item 9030 90 10, the entry "75%" shall be substituted; (65) in chapter 91,–– (i) for the entry in column (4) occurring against all the tariff items of heading 9108, the entry "5%", shall be substituted; (ii) for the entry in column (4) occurring against tariff items 9110 11 00, 9110 12 00 and 9110 19 00, the entry "5%", shall be substituted; (iii) for the entry in column (4) occurring against tariff item 9114 30 10, the entry "5%" shall be substituted; (66) in chapter 95,–– (i) in clause (u) of note 1, for the words "electric garlands", the words "lighting strings" shall be substituted; (ii) in the entry in column (2), occurring against heading 9504, for the words "bank notes", the word "banknotes" shall be substituted; (iii) in heading 9503, for tariff items 9503 00 10 to 9503 00 90 and the entries relating thereto, the following shall be substituted, namely:–– | "9503 00 10 | - - - | electronic | u | 60% | - ||----------------|----------------------------|----------------|------|--------|------|| 9503 00 20 | - - - | non electronic | u | 60% | - || | - - - | parts: | | | || 9503 00 91 | - - - - of electronic toys | u | 60% | - | || 9503 00 99 | - - - - other | u | 60% | -"; | | (iv) for the entry in in column (4) occurring against all the tariff items of sub-heading 9506 91, the entry "10%" shall be substituted; (67) in chapter 97,–– (i) in clause (a) of note 5, for the words and figures "notes 1 to 3", the words and figures "notes 1 to 4" shall be substituted; (ii) in the entry in column (2) occurring against heading 9705, for the words "paleontological, or numismatic", the words "paleontological or numismatic" shall be substituted; (68) in chapter 98, for the entry in column (4) occurring against all the tariff items of heading 9801, the entry "75%" shall be substituted the fourth schedule (see section 98)in the fourth schedule to the central excise act, in chapter 27, in sub-heading 2710 12, for tariff items 2710 12 39 to 2710 12 49 and the entries relating thereto, the following shall be substituted, namely:–– tariff item description of goods unit rate of duty (1) (2) (3) (4) "2710 12 39 - - - - solvent 145/205 kg … - - - motor gasoline conforming to standard is 2796, is 17021, is 17586 or is 17076: 2710 12 41 - - - - motor gasoline conforming to standard is 2796 kg 14%+rs1500 per litre 2710 12 42 - - - - e 20 fuel conforming to standard is 17021 kg 14%+rs1500 per litre 2710 12 43 - - - - e 12 fuel conforming to standard is 17586 kg 14%+rs1500 per litre 2710 12 44 - - - - e 15 fuel conforming to standard is 17586 kg 14%+rs1500 per litre 2710 12 49 - - - - m 15 fuel conforming to standard is 17076 kg 14%+rs1500 per litre" the fifth schedule[see section 114(1)] notification number and amendment date of effect of amendment date (1) (2) (3) 22nd june, 2017 gsr 58 (e), dated the 23rd january, 2018 [no349 /58/ 2017-gst (pt), dated 23rd january, 2018] in the said notification, in paragraph 1, for the words "furnishing of returns and computation and settlement of integrated tax", the following shall be substituted, namely:–– "furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number gsr 925 (e), dated the 13th december, 2019, all functions provided under the central goods and services tax rules, 2017" the sixth schedule[see section 115(1)] | notification number and date | amendment | date of effect of ||------------------------------------------------------------|-----------------------------|----------------------|| amendment | | || (1) | | || | | || (2) (3) | | || | | || 1 | | || st | | || july, 2017 | gsr 661 (e), dated the 28 | || th | | || june, | | || 2017 | [no | 349/72/2017-gst, || dated 28 | | || th | | || june, 2017] | | || | | || in the said notification, in the | | || table, against serial number 2, | | || in column (3), for the figures | | || "24", the figures "18" shall be | | || substituted | | || | | | the seventh schedule[see section 118(1)] notification number and date amendment date of effect of amendment (1) (2) (3) 1st july, 2017 gsr 698(e), dated the 28th june, 2017 [no349/72/2017-gst, dated the 28th june, 2017] in the said notification, in the table, against serial number 2, in column (3), for the figures "24", the figures "18" shall be substituted the eighth schedule[see section 121(1)] notification number and date amendment date of effect of amendment (1) (2) (3) 1st july, 2017 gsr 747 (e), dated the 30th june, 2017 [no s031011/25/ 20170st-i-dor, dated the 30th june, 2017] in the said notification, in the table, against serial number 2, in column (3), for the figures and words "24 per cent", the figures and words "18 per cent" shall be substituted the ninth schedule(see section 125) in the seventh schedule to the finance act, 2001, for tariff item 2709 20 00 and the entries relating thereto, the following tariff item and entries shall be substituted, namely:–– tariff item description of goods unit rate of duty (1) (2) (3) (4) "2709 00 10 petroleum crude kg rs50 per tonne" statement of objects and reasons the object of the bill is to give effect to the financial proposals of the central government for the financial year 2022-2023 the notes on clauses explain the various provisions contained in the bill nirmala sitharaman new delhi; the 31st january, 2022 _____________ president's recommendation under articles 117 and 274 of the constitution of india [copy of letter no f2(5)-b(d)/2022, dated the 31st january, 2022 from smt nirmala sitharaman, 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, 2022 to the lok sabha and also recommends to the lok sabha the consideration of the bill 2 the bill will be introduced in the lok sabha immediately after the presentation of the budget on the 1st february, 2022 notes on clauses clause 2 read with the first schedule to the bill, seeks to specify the rates at which income-tax is to be levied on income chargeable to tax for the assessment year 2022-23 further, it lays down the rates at which tax is to be deducted at source during the financial year under the income-tax act; and the rates at which "advance tax" is to be paid, tax is to be deducted at source from, or paid on, income chargeable under the head "salaries" and tax is to be calculated and charged in special cases for the financial year 2022-23 clause 3 seeks to amend section 2 of the income-tax act relating to definitions clause (42c) of the said section defines the expression "slump sale" as the transfer of one or more undertaking, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such sales it is proposed to amend the said clause to substitute the word "sales", with the word "transfer" this amendment will take effect retrospectively from 1st april, 2021 and, will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years it is further proposed to insert a new clause (47a) to the said section to define the expression "virtual digital asset" to mean,–– (a) any information or code or number or token (not being indian currency or any foreign currency), generated through cryptographic means or otherwise, by whatever name called, providing a digital representation of value exchanged with or without consideration, with the promise or representation of having inherent value, or functions as a store of value or a unit of account including its use in any financial transaction or investment, but not limited to investment scheme and can be transferred, stored or traded electronically; (b) a non-fungible token or any other token of similar nature by whatever name called; (c) any other digital asset as may be notified by the central government in the official gazette in this behalf, it is further proposed to provide that the central government may, by notification in the official gazette, exclude any digital asset from the definition of virtual digital asset subject to such conditions as may be specified therein it is also proposed to define certain expressions for the purposes of the said clause these amendments will take effect from 1st april, 2022 clause 4 seeks to amend section 10 of the income-tax act relating to incomes not included in total income clause (4e) of the said section provides exemption to any income accrued or arisen to, or received by a non-resident as a result of transfer of non-deliverable forwards contracts entered into with an offshore banking unit of an international financial services centre as referred to in sub-section (1a) of section 80la, which fulfils such conditions as may be provided by rules it is proposed to amend the said clause so as to provide that exemption under the said clause (4e) shall also be applicable to the income accrued or arisen to, or received by a nonresident as a result of transfer of offshore derivative instruments or over-the-counter derivatives entered into with an offshore banking unit of an international financial services centre, as referred to in sub-section (1a) of section 80la, which fulfils such conditions as may be provided by rules clause (4f) of the said section provides exemption to any income of a non-resident by way of royalty or interest, on account of lease of an aircraft in a previous year, paid by a unit of an international financial services centre as referred to in sub-section (1a) of section 80la, if the unit has commenced its operations on or before 31st march, 2024 it is proposed to amend the said clause to extend the said exemption to any income of a non-resident by way of royalty or interest, on account of lease of a "ship" paid by a unit of an international financial services centre also it is further proposed to substitute the explanation to the said clause to include the definition of the term "ship" therein it is also proposed to insert a new clause (4g) to the said section so as to provide exemption to any income received by a non-resident from portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of such non-resident, in an account maintained with an offshore banking unit, in any international financial services centre as referred to in sub-section (1a) of section 80la, to the extent such income accrues or arises outside india and is not deemed to accrue or arise in india it is also proposed to define the expression "portfolio manager" to have the same meaning as assigned to it in clause (z) of sub-regulation (1) of regulation (2) of the international financial services centres authority (capital market intermediaries) regulations, 2021 made under the international financial services centres authority act, 2019 clause (8) of the said section provides exemption to the income and remuneration of an individual who is assigned duties in india in connection with any co-operative technical assistance programmes and projects in accordance with an agreement entered by the central government and the government of a foreign state (the terms thereof provide for the exemption given by this clause) both the remuneration received by the individual from the foreign state and any other income accruing or arising outside india, and is not deemed to accrue or arise in india, are exempt under the said clause in certain cases clause (8a) of the said section, inter alia, provides exemption on the remuneration or fee received by certain consultants, directly or indirectly out of the funds made available to an international organisation (agency) under a technical assistance grant agreement between the agency and the government of a foreign state the said clause further provides exemption to any income accruing or arising outside india (which does not accrue or arise in india) in respect of which the consultant is required to pay income or social security tax to the government of the country or the country of his or its origin clause (8b) of the said section, inter alia, provides exemption to an individual who is an employee of the consultant as referred to in clause (8a), and who is assigned duties in india in connection with a technical assistance programme and project in accordance with an agreement entered into by the central government and the agency subject to certain conditions the said clause further provides exemption to any income accruing or arising outside india (which does not accrue or arise in india) in respect of which the consultant is required to pay income or social security tax to the country of his origin clause (9) of the said section exempts the income of the family members of any individual or consultant as referred in clauses (8), (8a) and (8b), who accompany such individual or consultant to india, if the income does not accrue or arise in india and in respect of which such member is required to pay income and social security tax to the government of foreign state or country of origin of such member it is proposed to insert provisos in clauses (8), (8a), (8b) and (9) of the said section so as to provide that the provisions of the said clauses shall not apply in respect of remuneration, fee and income, as the case may be, referred to in those clauses, of the previous year relevant to the assessment year beginning on or after the 1st april, 2023 and subsequent assessment years these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause (23c) of the said section provides for exemption to the income of certain entities sub-clauses (iv), (v), (vi) and (via) of clause (23c) of said section provide exemption to the income received by any person on behalf of any fund or trust or institution or university or other educational institutions or hospital or other institutions which may be approved by a prescribed authority it is proposed to amend the said sub-clauses so as to substitute the reference of "prescribed authority" with the "principal commissioner or commissioner" this amendment will take effect from 1st april, 2022 third proviso of clause (23c), inter-alia, provides that the fund or institution or trust or any university or other educational institution or any hospital or other medical institution, as is referred to in sub-clauses (iv), (v), (vi) and (via) of the said clause, shall apply at least eighty-five per cent of its income, wholly and exclusively to the objects for which it is established and in a case where more than fifteen per cent of its income is accumulated on or after the 1st day of april, 2002, the period of the accumulation of the amount exceeding fifteen per cent of its income shall in no case exceed five years it also provides that it shall invest or deposit its funds in specified modes explanation 1 to the said third proviso provides that the income of the funds or trust or institution or any university or other educational institution or any hospital or other medical institution, shall not include income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of such fund or trust or institution or any university or other educational institution or any hospital or other medical institution subject to the condition that such voluntary contributions are invested or deposited in one or more of the forms or modes specified in sub-section (5) of section 11, maintained specifically for such corpus it is proposed to insert a new explanation 1a to the said third proviso so as to provide that where the property held under a trust or institution referred to in sub-clause (v) includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80g, any sum received by such trust or institution as a voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution as forming part of corpus of that trust or institution, subject to the condition that the fund or trust or institution–– (a) applies such corpus only for the purpose for which the voluntary contribution was made; and (b) does not apply such corpus for making contribution or donation to any person; (c) maintains such corpus as separately identifiable; and (d) invests or deposits such corpus in the forms and modes specified under sub-section (5) of section 11 it is further proposed to insert explanation 1b to the said third proviso to provide that for the purposes of the proposed explanation 1a where any trust or institution referred to in sub-clause (v) has treated any sum received by it as forming part of the corpus, under explanation 1a, and subsequently any of the conditions specified in clause (a) or clause (b) or clause (c) or clause (d) thereof are violated, such sum shall be deemed to be the income of such fund or trust or institution or university or other educational institution or hospital or other medical institution of the previous year during which the violation takes place these amendments will take effect retrospectively from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years it is also proposed to insert explanation 3 to the said third proviso of the said clause so as to provide that for the purposes of determining the amount of application under said proviso, where eighty-five per cent of the income referred to in clause (a) of that proviso, is not applied wholly and exclusively to the objects for which the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) is established, during the previous year but is accumulated or set apart, either in whole or in part, for application to such objects, such income so accumulated or set apart shall not be included in the total income of the previous year of the person in receipt of the income, if the following conditions are complied with,— (a) such person furnishes a statement in the form and manner as may be provided by rules to the assessing officer stating the purpose for which the income is being accumulated or set apart and the period for which the income is to be accumulated or set apart, which shall in no case exceed five years; (b) the money so accumulated or set apart is invested or deposited in the forms or modes specified in sub-section (5) of section 11; and (c) the statement referred to in clause (a) is furnished on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the previous year it is also proposed to insert a proviso to the said explanation 3 to provide that in computing the period of five years during which accumulation of income is allowed, the period during which the income could not be applied for the purpose for which it is so accumulated or set apart, due to an order or injunction of any court, shall be excluded it is also proposed to insert a new explanation 4 to the said third proviso of the said clause to provide that any income referred to in explanation 3, which— (a) is applied for purposes other than wholly and exclusively to the objects for which the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in subclause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) is established or ceases to be accumulated or set apart for application thereto; or (b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5) of section 11; or (c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in clause (a) of explanation 3; or (d) is credited or paid to any trust or institution registered under section 12aa or section 12ab or to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or subclause (via), shall be deemed to be the income of such person of the previous year– (i) in which it is so applied or ceases to be so accumulated or set apart under clause (a); or (ii) in which it ceases to remain so invested or deposited under clause (b); or (iii) being the last previous year of the period, for which the income is accumulated or set apart under clause (a) of explanation 3, but not utilised for the purpose for which it is so accumulated or set apart under clause (c); or (iv) in which it is credited or paid to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution under clause (d) it is also proposed to insert a new explanation 5 to the said third proviso so as to provide that notwithstanding anything contained in explanation 4, where due to circumstances beyond the control of the person in receipt of the income, any income invested or deposited in accordance with the provisions of clause (b) of explanation 3, as inserted, cannot be applied for the purpose for which it was accumulated or set apart, the assessing officer may, on an application made to him in this behalf, allow such person to apply that income for such other purpose in india as is specified in the application by such person and as is in conformity with the objects for which the fund or institution or trust or any university or other educational institution or any hospital or medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) is established; and thereupon the provisions of explanation 4 shall apply as if the purpose specified by that person in the application under the said explanation were a purpose specified in the notice given to the assessing officer under clause (a) of explanation 3 it is also proposed to insert a proviso to explanation 5 so as to provide that the assessing officer shall not allow application of such income by way of payment or credit made for the purposes referred to in clause (d) of explanation 4 it is also proposed to substitute the tenth proviso to the said clause (23c) so as to provide that where the total income of the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), without giving effect to the provisions of the said sub-clauses, exceeds the maximum amount which is not chargeable to tax in any previous year, such fund or trust or institution or any university or other educational institution or any hospital or other medical institution, in addition to getting its books of accounts audited shall also, keep and maintain books of account and other documents in such form and manner and at such place, as may be provided by rules these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years it is proposed to substitute the fifteenth proviso to the said clause (23c) so as to provide that where the fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in subclause (vi) or any hospital or other medical institution referred to in sub-clause (via) is approved under the said clause and subsequently the principal commissioner or commissioner, has noticed occurrence of one or more specified violations during any previous year, or has received a reference from the assessing officer under the second proviso to sub-section (3) of section 143 for any previous year; or such case has been selected in accordance with the risk management strategy, formulated by the board from time to time, for any previous year, the principal commissioner or commissioner shall— (i) call for such documents or information from the fund or institution or trust or any university or other educational institution or any hospital or other medical institution or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence of any specified violation; (ii) pass an order in writing cancelling the approval of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution, on or before the specified date, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied that one or more specified violation has taken place; (iii) pass an order in writing refusing to cancel the approval of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution, on or before the specified date, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause (ii) or clause (iii), as the case may be, to the assessing officer and such fund or institution or trust or any university or other educational institution or any hospital or other medical institution it also proposed to insert a new explanation 1 to the fifteenth proviso of the said clause (23c) to provide that for the purposes of the said proviso, the expression "specified date" shall mean the day on which the period of six months, calculated from the end of the quarter in which the first notice is issued by the principal commissioner or commissioner, on or after the 1st day of april, 2022, calling for any document or information, or for making any inquiry, under clause (i) expires it is also proposed to insert a new explanation 2 to the said fifteenth proviso to provide that for the purposes of the said proviso, the following shall mean "specified violation"–– (a) where any income of the fund or trust or institution or any university or other educational institution or any hospital or other institution, which has been applied other than for the objects for which it is established; or (b) the fund or institution or trust or any university or other educational institution or any hospital or other institution has income from profits and gains of business, which is not incidental to the attainment of its objectives or separate books of account are not maintained by it in respect of the business which is incidental to the attainment of its objectives; or (c) any activity of the fund or institution or trust or any university or other educational institution or any hospital or other medical institution— (a) is not genuine; or (b) is not being carried out in accordance with all or any of the conditions subject to which it was notified or approved; or (d) the fund or institution or trust or any university or other educational institution or any hospital or other medical institution has not complied with the requirement of any other law for the time being in force, and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality it is also proposed to insert a new explanation 3 to the said fifteenth proviso so as to provide that for the purposes of clause (b) of the said proviso, where the assessing officer has intimated the central government or the prescribed authority, under the first proviso of sub-section (3) of section 143, about the contravention of the provisions of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of this clause by any fund or institution or trust or university or other educational institution or any hospital or other medical institution, in respect of an assessment year, and the approval granted to such fund or institution or trust or university or other educational institution or any hospital other medical institution has not been withdrawn or the notification issued in its case has not been rescinded, on or before the 31st day of march, 2022, such intimation shall be deemed to be a reference received, by the principal commissioner or commissioner as on the 1st day of april, 2022, and the provisions of clause (b) of the second proviso to sub-section (3) of section 143 shall apply accordingly for such assessment year it is proposed to substitute the nineteenth proviso of the said clause (23c) so as to substitute the reference of the expression "prescribed authority" with "principal commissioner or commissioner" it is also proposed to remove the reference of the notification by the central government in case of the fund or institution referred to in subclause (iv) or the trust or institution referred to in sub-clause (v) these amendments will take effect from 1st april, 2022 it is proposed to insert a new twentieth proviso to the said clause (23c) so as to provide that the fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or subclause (vi) or sub-clause (via) shall furnish the return of income for the previous year in accordance with the provisions of sub-section (4c) of section 139, within the time allowed under that section it is also proposed to insert a new twenty-first proviso to the said clause (23c) so as to provide that where the income or part of income or property of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), or any part of the such income, has been applied directly or indirectly for the benefit of any person referred to in sub-section (3) of section 13, such income or part of income or property shall, after taking in to account the provisions of sub-section (2), (4) and (6) of the said section, be deemed to be income of such person of the previous year in which it is so applied it is also proposed to insert a new twenty-second proviso to the said clause (23c) so as to provide that where any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) violates the conditions specified under the tenth or twentieth proviso, or where the provisions of the eighteenth proviso are applicable, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in india, for the objects of the fund or institution or trust or the university or other educational institution or the hospital or other medical institution, subject to fulfilment of the following conditions, namely:– (a) such expenditure is not from the corpus standing to the credit of the fund or institution or trust or the university or other educational institution or the hospital or other medical institution as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which the income is being computed; (b) such expenditure is not from any loan or borrowing; (c) claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income in the same or any other previous year; and (d) such expenditure is not in the form of any contribution or donation to any person it is also proposed to insert an explanation to the said twenty-second proviso to provide that for the purposes of determining the amount of expenditure under the said proviso, the provisions of sub-clause (ia) of clause (a) of section 40 and sub-sections (3) and (3a) of section 40a shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "profits and gains of business or profession" it is also proposed to insert a new twenty-third proviso to the said clause (23c) so as to provide that for the purposes of computing income chargeable to tax under twenty second proviso, no deduction in respect of any expenditure or allowance or set-off of any loss shall be allowed to the assessee under any other provision of this act these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years it is also proposed to insert explanation 3 to the said clause (23c) so as to provide that for the purposes of this clause, any sum payable by any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall be considered as application of income during the previous year in which such sum is actually paid by it (irrespective of the previous year in which the liability to pay such sum was incurred by the fund or institution or trust or any university or other educational institution or any hospital or other medical institution according to the method of accounting regularly employed by it) it is also proposed to insert a proviso to the said explanation so as to provide that where during any previous year any sum has been claimed to have been applied by the fund or institution or trust or any university or other educational institution or any hospital or other medical institution, such sum shall not be allowed as application in any subsequent previous year these amendments will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 5 seeks to amend section 11 of the income-tax act relating to income from property held for charitable or religious purposes clause (d) of sub-section (1) of the said section provides that subject to the provisions of sections 60 to 63, income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or institution, subject to the condition that such voluntary contributions are invested or deposited in one or more of the forms or modes specified in sub-section (5) maintained specifically for such corpus, shall not be included in the total income of the previous year of the person in receipt of the income it is proposed to insert a new explanation 3a to sub-section (1) to provide that where the property held under a trust or institution includes any temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80g, any sum received by such trust or institution as voluntary contribution for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be treated by such trust or institution as forming part of the corpus of the trust or the institution, subject to the condition that the trust or the institution–– (a) applies such corpus only for the purpose for which the voluntary contribution was made; (b) does not apply such corpus for making contribution or donation to any person; (c) maintains such corpus as separately identifiable; and (d) invests or deposits such corpus in the forms and modes specified under sub-section (5) of section 11 it is also proposed to insert a new explanation 3b to the said sub-section (1) to provide that for the proposed explanation 3a where any trust or institution has treated any sum received by it as forming part of the corpus and subsequently any of the conditions mentioned in clause (a) or clause (b) or clause (c) or clause (d) of the said explanation is violated, such sum shall be deemed to be the income of such trust or institution of the previous year during which the violation takes place these amendments will take effect retrospectively from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years sub-section (3) of said section provides that where the trust or institution has accumulated any income under sub-section (2), and violates any of the conditions provided under sub-section (2), such income shall be deemed to be the income of the trust or institution as per the provisions of sub-section (3) it is proposed to amend the said sub-section (3) to substitute its longline so as to provide that where the income referred to in sub-section (2) is applied or ceases to remain invested or not utilised or credited or paid as specified therein, the same shall be deemed to be the income of such person of the previous year– (i) in which it is so applied or ceases to be so accumulated or set apart,; or (ii) in which it ceases to remain so invested or deposited; or (iii) being the last previous year of the period, for which the income is accumulated or set apart under clause (a) of sub-section (2), but not utilised for the purpose for which it is so accumulated or set apart; or (iv) in which it is credited or paid to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years it is also proposed to insert an explanation to the said section so as to provide that for the purposes of this section, any sum payable by any trust or institution shall be considered as application of income in the previous year in which such sum is actually paid by it (irrespective of the previous year in which the liability to pay such sum was incurred by the trust or institution according to the method of accounting regularly employed by it) it is further proposed to insert a proviso to the said explanation to provide that where during any previous year any sum has been claimed to have been applied by the trust or institution, such sum shall not be allowed as application in any subsequent previous year these amendments will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 6 seeks to amend section 12a of the income-tax act relating to conditions for applicability of sections 11 and 12 clause (b) of sub-section (1) of the said section 12a provides that the provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless, inter-alia, where the total income of the trust or institution as computed under this act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab and the person in receipt of the income furnishes by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be provided by rules it is proposed to substitute the said clause so as to provide that in addition to the condition requiring the trust or institutions, having income exceeding the maximum amount not chargeable to tax, to get their accounts audited, such trusts shall also be required to keep and maintain books of account and other documents in such form and manner and at such place, as may be provided by rules these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 7 seeks to amend section 12ab of the income-tax act relating to procedure for fresh registration sub-sections (4) and (5) of the said section contains provisions regarding cancellation of the registration granted to a trust or institution it is proposed to substitute sub-section (4) of the said section to provide that where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of sub-section (1) of section 12aa, as the case may be, and subsequently,–– (a) the principal commissioner or commissioner has noticed occurrence of one or more specified violations during any previous year; or (b) the principal commissioner or commissioner has received a reference from the assessing officer under second proviso to sub-section (3) of section 143 for any previous year; or (c) such case has been selected in accordance with the risk management strategy formulated by the board from time to time for any previous year, the principal commissioner or commissioner shall— (i) call for such documents or information from the trust or institution, or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence or otherwise of any specified violation; (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied that one or more specified violations have taken place; (iii) pass an order in writing, refusing to cancel the registration of such trust or institution, if he is not satisfied about the occurrence of one or more specified violations; (iv) forward a copy of the order under clause (ii) or clause (iii), as the case may be, to the assessing officer and such trust or institution it is further proposed to insert a new explanation to the said sub-section so as to provide that the following shall mean "specified violation" means–– (a) where any income derived from property held under trust, wholly or in part for charitable or religious purposes, has been applied, other than for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by such trust or institution in respect of the business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes which does not enure for the benefit of the public; or (d) the trust or institution established for charitable purpose created or established after the commencement of this act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or the institution–– (i) is not genuine; or (ii) is not being carried out in accordance with all or any of the conditions subject to which it was registered; or (f) the trust or institution has not complied with the requirement of any other law, as referred to in item (b) of sub-clause (i) of clause (b) of sub-section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality it is also proposed to substitute sub-section (5) of the said section to provide that the order under clause (ii) or clause (iii) of sub-section (4), as the case may be, shall be passed before the expiry of a period of six months, calculated from the end of the quarter in which the first notice is issued by the principal commissioner or commissioner, on or after the 1st day of april, 2022, calling for any document or information, or for making any inquiry under clause (i) of sub-section (4) these amendments will take effect from 1st april, 2022 clause 8 seeks to amend section 13 of the income-tax act relating to section 11 not to apply in certain cases sub-section (1) of section 13 provides for cases wherein the provisions of section 11 or section 12 shall cease to operate, so as to exclude from the total income of the previous year of the trusts or institutions in receipt of such income clause (c) of said sub-section provides that provisions of section 11 or section 12 shall cease to operate where certain benefits have been passed on by the trust or institution to specified persons it is proposed to amend the said clause (c) so as to provide that the part of income, as referred to in said clause, which enures or is used or applied directly or indirectly for the benefit of any person referred to in sub-section (3) of the said section, such part of income shall not be excluded from the total income of the trust or institution in receipt of such income clause (d) of said sub- section provides that the provisions of section 11 or section 12 shall cease to operate unless the funds of the trust or institution are invested or deposited in specified modes it is further proposed to amend the said clause (d) so as to provide that, in case any funds of the trust or institution are invested or deposited in any one or more forms other than specified modes, then income to the extent of such deposits or investments, shall not be excluded from the total income of the trust or institution in receipt of such income it is also proposed to insert a new sub-section (10) to the said section so as to provide that where the provisions of sub-section (8) are applicable to any trust or institution or it violates the conditions specified under clause (b) or clause (ba) of sub-section (1) of section 12a, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in india, for the objects of the trust or institution, subject to fulfilment of the following conditions, namely:–– (a) such expenditure is not from the corpus standing to the credit of the trust or institution as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which income is being computed; (b) such expenditure is not from any loan or borrowing; (c) claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income in the same or any other previous year; and (d) such expenditure is not in the form of any contribution or donation to any person it is also proposed to insert a new explanation in the said sub-section (10) to provide that for the purposes of determining the amount of expenditure under this sub-section, the provisions of sub-clause (ia) of clause (a) of section 40 and sub-sections (3) and (3a) of section 40a, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "profits and gains of business or profession" it is also proposed to insert a new sub-section (11) to the said section so as to provide that for the purposes of computing income chargeable to tax under sub-section (10), no deduction in respect of any expenditure or allowance or set-off of any loss shall be allowed to the assessee under any other provision of this act these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 9 seeks to amend section 14a of the income-tax act relating to expenditure incurred in relation to income not includible in total income the said section, inter-alia, provides that no deduction shall be allowed in relation to income which does not form part of the total income under the income-tax act it is proposed to amend sub-section (1) of the said section to provide that notwithstanding anything to the contrary contained in this act, for the purpose of computing the total income, no deduction shall be allowable in respect of expenditure incurred in relation to income which does not form part of the total income this amendment will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years it is also proposed to insert an explanation to the said section to clarify that notwithstanding anything to the contrary contained in this act, the provisions of the said section shall apply and shall be deemed to have been always applied in a case where the income, not forming part of the total income, has not accrued or arisen or has not been received during the previous year relevant to an assessment year and the expenditure has been incurred during the said previous year in relation to such income not form part of the total income this amendment will take effect from 1st april, 2022 clause 10 seeks to amend section 17 of the income-tax act relating to definition of "salary", "perquisite" and "profits in lieu of salary" clause (2) of the said section, inter alia, provides the definition of the term "perquisite" and proviso to the said clause provides certain exclusions which shall not be part of "perquisite" clause (ii) of the said proviso provides that any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family in certain specified cases shall not be part of perquisite it is proposed to amend the said clause (ii) to insert a new sub-clause to provide that any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family in respect of any illness relating to covid-19 subject to such conditions, as may be notified by the central government in this behalf, shall not be forming part of "perquisite" this amendment will take effect retrospectively from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 11 seeks to amend section 35 of the income-tax act relating to expenditure on scientific research sub-section (1a) of said section provides that the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) of the said section, shall not be entitled to deduction as provided under sub-section (1), unless such research association, university, college or other institution or company, inter-alia, prepares a statement, setting forth such particulars and furnishes to the donor, a certificate specifying the amount of donation in the manner specified therein it is proposed to amend the said sub-section so as to provide that the deduction in respect of any sum paid to the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of subsection (1) shall not be allowed unless such research association, university, college or such other institution or company, inter-alia, prepares a statement, setting forth such particulars and furnishes to the donor, a certificate specifying the amount of donation in the manner specified therein this amendment will take effect retrospectively from 1st april, 2021 clause 12 seeks to amend section 37 of the income-tax act relating to general allowability of expenditure the said section provides for general allowability of expenditure laid out or expended wholly and exclusively for the purpose of business or profession explanation 1 of sub-section (1) of the said section provides that if any expenditure is incurred by an assessee for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure it is proposed to insert a new explanation 3 to the said sub-section to further clarify that the expression "expenditure incurred by an assessee for any purpose which is an offence or which is prohibited by law" under explanation 1, shall include and shall be deemed to have always included the expenditure incurred by an assessee,— (i) for any purpose which is an offence under, or which is prohibited by, any law for the time being in force, in india or outside india; or (ii) to provide any benefit or perquisite, in whatever form, to a person, whether or not carrying on a business or exercising a profession, and acceptance of such benefit or perquisite by such person is in violation of any law or rule or regulation or guideline, as the case may be, for the time being in force, governing the conduct of such person; or (iii) to compound an offence under any law for the time being in force, in india or outside india this amendment will take effect from 1st april, 2022 clause 13 seeks to amend section 40 of the income-tax act relating to amounts not deductible sub-clause (ii) of clause (a) of the said section provides that any sum paid on account of any rate or tax levied on the profits or gains of any business or profession or assessed at a proportion of, or otherwise on the basis of, any such profits or gains shall not be deducted in computing the income chargeable under the head "profits and gains of business or profession" it is proposed to insert a new explanation 3 to sub-clause (ii) of clause (a) of the said section to clarify that for the purposes of sub-clause (ii), the term "tax" shall include and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax this amendment will take effect retrospectively from 1st april, 2005 and will, accordingly, apply in relation to the assessment year 2005-2006 and subsequent assessment years clause 14 seeks to amend section 43b of the income-tax act relating to certain deductions to be allowed only on actual payment explanations 3c, 3ca and 3d of the said section provide that a deduction of any sum, being interest payable under clauses (d), (da), and (e) of the said section, shall be allowed if such interest has been actually paid and any interest referred to in the said clauses which has been converted into a loan or borrowing or advance shall not be deemed to have been actually paid it is proposed to amend the said explanations 3c, 3ca and 3d of the said section to provide that conversion of interest payable under clauses (d), (da), and (e) of the said section, into debenture or any other instrument by which liability to pay is deferred to a future date, shall also not be deemed to have been actually paid these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 15 seeks to amend section 50 of the income-tax act relating to special provision for computation of capital gains in case of depreciable assets the said section provides for certain modification in the applicability of the provisions of sections 48 and 49 for computation of capital gains in case of depreciable assets where the capital asset is an asset forming part of a block of asset in respect of which depreciation has been allowed under this act proviso to the said section provides that in a case where goodwill of a business or profession forms part of a block of assets for the assessment year beginning of the 1st day of april, 2020 and depreciation thereon has been obtained by the assessee under the incometax act, the written down value of that block of asset and short term capital gain if any, shall be determined in such manner as may be provided by rules it is proposed to amend section 50 to insert an explanation to clarify that for the purposes of the said section 50, reduction of the amount of goodwill of a business or profession, from the block of asset in accordance with sub-item (b) of item (ii) of sub-clause (c) of clause (6) of section 43 shall be deemed to be transfer this amendment will take effect retrospectively from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 16 seeks to amend section 56 of the income-tax act relating to income from other sources sub-section (2) of the said section provides that certain incomes as provided therein shall be chargeable to income-tax under the head "income from other sources" without prejudice to the generality of the provisions of sub-section (1) thereof clause (viib) of the said-sub-section provides that where a company, not being a company in which the public are substantially interested, receives, in any previous year, from any person being a resident, any consideration for issue of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value of the shares shall be chargeable under the head of income-from other sources the first proviso to said clause (viib) provides that the provisions of the said clause shall not apply, where the consideration for issue of shares is received by a venture capital undertaking from, inter-alia, a specified fund explanation to the said clause provides the definition of "specified fund" as a category i or a category ii alternative investment fund which is regulated under the securities and exchange board of india (alternative investment fund) regulations, 2012, made under the securities and exchange board of india act, 1992 it is proposed to amend the said explanation to clause (viib) to provide that "specified fund" shall also include category i or a category ii alternative investment fund which is regulated under the international financial services centres authority act, 2019 this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years the existing provisions of clause (x) of sub-section (2) of the said section of the income-tax act, 1961 (the act) inter alia, provides that where any person receives, in any previous year, from any person or persons any sum of money, without consideration, the aggregate value of which exceeds fifty thousand rupees, the whole of the aggregate value of such sum shall be the income of the person receiving such sum proviso to the said clause provides for certain exclusions which shall not be part of the income specified in the clause it is proposed to amend the said proviso to insert two new clauses (xii) and (xiii) so as to provide that– (i) any sum of money received by an individual, from any person, in respect of any expenditure actually incurred by him on his medical treatment or treatment of any member of his family, in respect of any illness related to covid-19 subject to such conditions, as may be notified by the central government in this behalf, shall not be the income of such person; (ii) any sum of money received by a member of the family of a deceased person, from the employer of the deceased person, or from any other person or persons to the extent that such sum or aggregate of such sums does not exceed ten lakh rupees, where the cause of death of such person is illness relating to covid-19 and the payment is, received within twelve months from the date of death of such person, and subject to such other conditions, as may be notified by the central government in this behalf, shall not be the income of such person it is also proposed to insert an explanation to provide that for the purpose of both of the said clauses (xii) and (xiii) of this proviso, "family" in relation to an individual shall have the same meaning as assigned to in the explanation 1 to clause (5) of section 10 this amendment will take effect retrospectively from 1st april, 2020 and shall accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years explanation to clause (x) of the said sub-section provides that for the purposes of the said clause, the expressions "assessable", "fair market value", "jewellery", "property", "relative" and "stamp duty value shall have the same meanings as respectively assigned to them in the explanation to clause (vii) it is proposed to amend the said explanation to include the definition of the expression "property" to have the same meaning as assigned to it in clause (d) of the explanation to clause (vii) and shall include virtual digital asset this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 17 seeks to amend section 68 of the income-tax act relating to cash credits the provisions of the said section provide that where any sum is found to be credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the assessing officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year it is proposed to insert a new proviso to the said section to provide that where the sum so credited consists of loan or borrowing or any such amount by whatever name called, any explanation offered by the assessee shall be deemed to be not satisfactory unless (a) the person in whose name such credit is recorded in the books of the assessee also offers an explanation about the nature and source of such sum so credited, and (b) such explanation in the opinion of the assessing officer has been found to be satisfactory and consequential amendments in the other provisos these amendments will take effect from 1st april, 2023, and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 18 seeks to amend section 79 of the income-tax act relating to carry forward and set off of losses in case of certain companies sub-section (1) of the said section, inter alia, provides that where a change in shareholding has taken place during the previous year in the case of a company, not being a company in which the public are substantially interested, no loss incurred in any year prior to the previous year shall be carried forward and set off against the income of the previous year, unless on the last day of the previous year, the shares of the company carrying not less than fifty-one per cent of the voting power were beneficially held by persons who beneficially held shares of the company carrying not less than fifty-one per cent of the voting power on the last day of year or years in which the loss was incurred sub-section (2) of the said section provides certain circumstances in which the provisions of sub-section (1) shall not apply it is proposed to amend the said sub-section (2) by inserting a new clause (f) to provide that nothing in sub-section (1) shall apply to an erstwhile public sector company subject to the condition that the ultimate holding company of such company, immediately after the completion of strategic disinvestment, continues to hold, directly or through its subsidiary or subsidiaries, at least fifty-one per cent of the voting power of the erstwhile public sector company in aggregate it is further proposed to insert a new sub-section (3) in the said section to provide that notwithstanding anything contained in sub-section (2), if the condition specified in clause (f) of the said sub-section is not complied with in any previous year after the completion of strategic disinvestment, the provisions of sub-section (1) shall apply for such previous year and subsequent previous years it is also proposed to amend the explanation, inter alia, to insert the definition of the expressions "erstwhile public sector company", and "strategic disinvestment" these amendments will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 19 seeks to insert a new section 79a of the income tax act, relating to no set off of losses consequent to search, requisition and survey the proposed new section seeks to provide that notwithstanding anything contained in the act, no set off of losses brought forward, or otherwise, or unabsorbed depreciation under sub-section (2) of section 32 shall be allowed to an assessee while computing his total income in any previous year which includes undisclosed income - (i) that is found in the course of a search under section 132 or a requisition under section 132a or a survey under section 133a, other than under sub-section (2a) of that section, or (ii) that is represented, either wholly or partly, by any entry in the books of account in respect of an expense or other documents maintained in the normal course relating to the previous year which is found to be false and would not have been found to be so, had the search not been initiated or the survey not been conducted or the requisition not been made the proposed new section further seeks to define the expression "undisclosed income" for the purposes of the said section this amendment will take effect from lst april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 20 seeks to amend section 80 ccd of the income-tax act relating to deduction in respect of contribution to pension scheme of the central government sub-section (2) of the said section, inter alia, provides that in respect of any contribution made by the central government or any other employer to the account of the employee under a notified pension scheme, the assessee shall be allowed a deduction in the computation of his total income, of the whole of the amount contributed by the central government as it does not exceed fourteen per cent or any other employer as it does not exceed ten per cent of his salary in the previous year it is proposed to amend the said sub-section so as to provide that the deduction under the said section shall be allowed to the assessee, in respect of any contribution made by the state government also to the account of the employee under a notified pension scheme, of the whole of the amount contributed by the state government as it does not exceed fourteen per cent of his salary in the previous year this amendment will take effect retrospectively from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 21 seeks to amend section 80dd of the income-tax act relating to deduction in respect of maintenance including medical treatment of a dependant who is a person with disability the provisions of the said section, inter alia, provide for a deduction to an individual or hindu undivided family, who is a resident in india, in respect of expenditure incurred for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or amount paid to life insurance company or any other insurer or administrator or specified company, in respect of a scheme for the maintenance of a disabled dependant sub-section (2) of the said section provides that deduction shall be allowed only if the payment of annuity or lump sum amount has been made for the benefit of the dependant, being a person with disability, in the event of the death of the individual or the member of the hindu undivided family in whose name subscription to the scheme has been made and the assessee nominates either the dependant or any other person to receive the payment on his behalf for the benefit of the dependant, being a person with disability sub-section (3) of the said section provides that if the dependant with disability, predeceases the individual or the member of the hindu undivided family, the amount deposited in such scheme shall be deemed to be the income of the assessee of the previous year in which such amount is received by the assessee and shall accordingly be chargeable to tax as the income of that previous year it is proposed to substitute clause (a) of sub-section (2) of the said section so as to provide that the deduction under clause (b) of sub-section (1) of the said section shall be allowed if the scheme provides for payment of annuity or lump sum amount for the benefit of a dependant, being a person with disability, in the event of the death of the individual or the member of the hindu undivided family in whose name subscription to the scheme has been made; or on his attaining the age of sixty years or more or the member of the hindu undivided family, and the payment or deposit to such scheme has been discontinued further, it is proposed to insert a new sub-section (3a) to provide that the provisions of sub-section (3) shall not apply to the amount received by the dependant, being a person with disability, before his death, by way of annuity or lump sum by application of the condition referred to in the proposed sub-clause (ii) of clause (a) of sub-section (2) these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 22 seeks to amend section 80-iac of the income-tax act relating to special provision in respect of specified business the provisions of the said section, inter alia, provide for a deduction of an amount equal to one hundred per cent of the profits and gains derived from an eligible business by an eligible start-up for three consecutive assessment years out of ten years, beginning from the year of incorporation, at the option of the assesses subject to the condition that,–– (i) the total turnover of its business does not exceed one hundred crore rupees; (ii) it is holding a certificate of eligible business from the inter-ministerial board of certification; and (iii) it is incorporated on or after the 1st day of april, 2016 but before the 1st day of april 2022 it is proposed to amend sub-clause (a) of clause (ii) of the explanation occurring after sub-section (4) of the said section so as to extend the period of incorporation of eligible startups to the 1st day of april, 2023 this amendment will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 23 seeks to amend section 80la of the income-tax act relating to deductions in respect of certain incomes of offshore banking units and international financial services centre sub-section (1a) of the said section, inter-alia, provides that where the gross total income of an assessee, being a unit of an international financial services centre, includes any income referred to in sub-section (2) of the said section, there shall be allowed, in accordance with and subject to the provisions of that section, a deduction from such income, of an amount equal to one hundred per cent of such income for any ten consecutive assessment years, at the option of the assessee, out of fifteen years, beginning with the assessment year relevant to the previous year in which the permission, under clause (a) of sub-section (1) of section 23 of the banking regulation act, 1949 or permission or registration under the securities and exchange board of india act, 1992 or any other relevant law was obtained sub-section (2) of the said section specifies the incomes which are eligible for deduction, inter-alia, under the said sub-section (1a) it is proposed to amend clause (d) of sub-section (2) of the said section to provide that the income arising from the transfer of an asset, being a ship which was leased by an unit of the international financial services centre to a person, subject to the condition that the unit has commenced operation on or before the 31st day of march, 2024 shall also be eligible for deduction under the said sub-section (1a) it is further proposed to amend the explanation to the said clause (d) so as to provide that the term "ship" shall have the same meaning as provided in clause (4f) of section 10 of the act these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 24 seeks to amend section 92ca of the income-tax act relating to reference to transfer pricing officer the said section, inter alia, empowers the central government to notify a scheme for the purposes of determination of the arm's length price so as to impart greater efficiency, transparency and accountability by–– (a) eliminating the interface between the transfer pricing officer and the assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based determination of arm's length price with dynamic jurisdiction sub-section (9) of the said section further provides that for the purposes of giving effect to the aforesaid scheme, the central government may by notification in the official gazette direct that any of the provisions of the act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified it is proposed to amend the proviso to the said sub-section (9), extending the date for issuing directions for the purposes of the said sub-section from 31st day of march, 2022 to 31st day of march, 2024 this amendment will take effect from 1st april, 2022 clause 25 seeks to amend section 94 of the income-tax act relating to avoidance of tax by certain transactions in securities it is proposed to amend sub-section (8) of said section so as to provide that the provisions of the said sub-section shall also be applicable to securities it is further proposed to substitute clause (aa) of the explanation to the said section, so as to substitute the definition of the expression "record date" to mean such date as may be fixed by a company, or a mutual fund or the administrator of the specified undertaking or the specified company referred to in the explanation to clause (35) of section 10; or a business trust as defined in clause (13a) of section 2; or an alternative investment fund as defined in clause (b) of sub-regulation (1) of regulation 2 of the securities and exchange board of india (alternative investment funds) regulations, 2012, made under the securities and exchange board of india act, 1992, for the purposes of entitlement of the holder of the securities or units, as the case may be, to receive dividend, income, or additional securities or unit without any consideration, as the case may be it is also proposed to amend clause (d) of the aforesaid, explanation to amend the definition of the term "unit" these amendments will take effect from the 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 26 seeks to amend section 115bab of the income-tax act relating to tax on income of new manufacturing domestic companies sub-section (2) of the said section specifies the conditions which a domestic company needs to satisfy to be eligible to be taxed under this section clause (a) of sub-section (2) of the said section requires that the domestic company should be set-up and registered on or after the 1st day of october, 2019, and should have commenced manufacturing or production of an article or thing on or before the 31st day of march, 2023 it is proposed to amend the said clause so as to extend the date of commencement of manufacturing or production of an article or thing from 31st march, 2023 to 31st march, 2024 this amendment will take effect from 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause 27 seeks to amend section 115bbd of the income-tax act relating to tax on certain dividends received from foreign companies the said section, inter-alia, provides that in case of an indian company whose total income includes any income by way of dividends declared, distributed or paid by a foreign company, in which the said indian company holds twenty-six per cent or more in nominal value of the equity share capital, such dividend income shall be taxed at the rate of fifteen per cent it is proposed to insert a new sub-section (4) to provide that the provisions of this section shall not apply to any assessment year beginning on or after the 1st day of april, 2023 this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 28 seeks to insert new section 115bbh relating to tax on income from virtual digital assets and new section 115bbi relating to specified income of certain institutions sub-section (1) of the proposed new section 115bbh seeks to provide that where the total income of an assessee includes any income from the transfer of any virtual digital asset, the income-tax payable shall be the aggregate of–– (a) the amount of income-tax calculated on the income from transfer of such virtual digital asset at the rate of thirty per cent; and (b) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the income referred to in clause (a) sub-section (2) of the said section seeks to provide that notwithstanding anything contained in any other provision of the act,–– (a) no deduction in respect of any expenditure (other than cost of acquisition) or allowance or set off of any loss shall be allowed to the assessee under any provision of the act in computing the income referred to in clause (a) of sub-section (1); and (b) no set off of loss from transfer of the virtual digital asset computed under clause (a) of sub-section (1) shall be allowed against income computed under any other provision of the act to the assessee and such loss shall not be allowed to be carried forward to succeeding assessment years sub-section (1) of the proposed new section 115bbi provides that where the total income of an assessee, being a person in receipt of income on behalf of any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via), of clause (23c) of section 10 or any trust or institution referred to in section 11, includes any income by way of any specified income, the income-tax payable shall be the aggregate of— (i) the amount of income-tax calculated at the rate of thirty per cent on the aggregate of such specified income; and (ii) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the aggregate of specified income referred to in clause (i) sub-section (2) of the said section provides that no deduction in respect of any expenditure or allowance or set off of any loss shall be allowed to the assessee under any provision of the act in computing the specified income referred to in clause (i) of sub-section (1) the explanation to the said sub-section provides that "specified income" means–– (a) income accumulated or set apart in excess of fifteen percent of the income where such accumulation is not allowed under any specific provisions of the act; or (b) deemed income referred to in explanation 4 to third proviso to clause (23c) of section 10 or sub-section (1b) or (3) of section 11; or (c) any income which is not exempt under clause (23c) of section 10 on account of violation of the provisions of clause (b) of the third proviso of clause (23c) of section 10, or not to be excluded from the total income under the provisions of clause (d) of sub-section (1) of section 13; or (d) any income which is deemed to be income under the twenty-first proviso to clause (23c) of section 10 or which is not excluded from the total income under clause (c) of sub-section (1) of section 13; or (e) any income which is not excluded from the total income under clause (c) of sub-section (1) of section 11 these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 29 seeks to amend section 115jc of the income-tax act relating to special provisions for payment of tax by certain persons other than a company the provisions of the said section, inter alia, provide that where the regular incometax payable for a previous year by a person, other than a company, is less than the alternate minimum tax payable for such previous year, the adjusted total income shall be deemed to be the total income of that person for such previous year and he shall be liable to pay incometax on such total income at the rate of eighteen and one-half per cent sub-section (4) of the said section provides that notwithstanding anything contained in sub-section (1) thereof, where the person referred to therein, is a unit located in an international financial services centre and derives its income solely in convertible foreign exchange, it shall be liable to pay income-tax on such total income at the rate of nine per cent it is proposed to substitute the said sub-section (4), to provide that notwithstanding anything contained in sub-section (1) of the said section, where the person referred to therein, is a unit located in an international financial services centre and derives its income solely in convertible foreign exchange, it shall be liable to pay income-tax on such total income at the rate of nine per cent and where the person referred to therein, is a co-operative society, it shall be liable to pay income-tax on such total income at the rate of fifteen per cent this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 30 seeks to amend section 115jf of the income-tax act relating to interpretation in the chapter xii-ba the said section provides for definitions of earlier terms and expressions used in the said chapter clause (b) of the said section provides for the definition of "alternate minimum tax" it is proposed to substitute the sub-clause (i) to provide that the rate of alternate minimum tax, in case of an assessee, being a unit located in an international financial services centre and derives its income solely in convertible foreign exchange, shall be nine per cent, and in case of an assessee, being a co-operative society, fifteen per cent this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 31 seeks to amend section 115td of the income-tax act relating to tax on accreted income the said section, inter-alia, provides that where in any previous year, a trust or institution registered under section 12aa or section 12ab has converted into any form which is not eligible for grant of registration under said sections or merged with any entity other than an entity which is a trust or institution having objects similar to it and registered under said sections or failed to transfer upon dissolution all its assets to any other trust or institution registered under said sections or to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via), of clause (23c) of section 10, within a period of twelve months from the end of the month in which the dissolution takes place, then, in addition to the income-tax chargeable in respect of the total income of such trust or institution, the accreted income of the trust or the institution as on the specified date shall be charged to tax and such trust or institution, as the case may be, shall be liable to pay additional income-tax at the maximum marginal rate on the accreted income it is proposed to make consequential amendments in the said section so as to provide that the provisions of the said section shall also be applicable to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 of the act these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 32 seeks to amend section 115te of the income-tax act relating to interest payable for non-payment of tax by trust or institution the said section, inter alia, provides that where the principal officer or the trustee of the trust or the institution and the trust or the institution fails to pay the whole or any part of the tax on the accreted income referred to in sub-section (1) of section 115td, within the time allowed under sub-section (5) of that section, he or it shall be liable to pay simple interest at the rate of one per cent for every month or part thereof on the amount of such tax for the period beginning on the date immediately after the last date on which such tax was payable and ending with the date on which the tax is actually paid it is proposed to amend the said section so as to substitute the reference of the expression "trust or the institution" with the reference of "specified person" these amendments will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 33 seeks to amend section 115tf of the income-tax act relating to when trust or institution is deemed to be assessee in default the said section, inter-alia, provides that if any principal officer or the trustee of the trust or the institution and the trust or the institution does not pay tax on accreted income in accordance with the provisions of section 115td, then, he or it shall be deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of the act for the collection and recovery of income-tax shall apply it is proposed to amend the said section so as to substitute the reference of the expression "trust or the institution" with the reference of "specified person" this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 34 seeks to amend section 119 of the income-tax act relating to instructions to subordinate authorities clause (a) of sub-section (2) of the said section empowers the board to issue general or special orders in respect of any class of incomes or class of cases to be followed by other income-tax authorities by way of relaxation or otherwise relating to the provisions of the sections specified therein, for the purpose of proper and efficient management of the work of assessment and collection of revenue it is proposed to insert the reference of section 234f relating to fee for default in furnishing return of income, to the list of sections mentioned therein in respect of which such relaxation can be granted by the board this amendment will take effect from lst april, 2022 clause 35 seeks to amend section 132 of the income-tax act relating to search and seizure sub-section (8) of the said section provides that the books of account or other documents seized under sub-section (1) or sub-section (1a) of the said section shall not be retained by the authorised officer for a period exceeding thirty days from the date of the order of assessment under section 153a or clause (c) of section 158bc unless the reasons for retaining the same are recorded by him in writing and the approval of the principal chief commissioner or chief commissioner, principal commissioner or commissioner, principal director general or director general or principal director or director for such retention is obtained it is proposed to amend the said sub-section to provide that provisions therein shall be applicable to an order of assessment or reassessment or recomputation made in a search case this amendment will take effect from lst april, 2022 clause 36 seeks to amend section 132b of the income-tax act relating to application of seized or requisitioned assets sub-section (1) of the said section provides the manner in which assets seized under section 132 or requisitioned under section 132a are dealt with it is proposed to amend clause (i) of sub-section (1) of section 132b to provide that the provisions of such clause shall apply to completion of assessment or reassessment or recomputation sub-section (4) of the said section provides the computation of simple interest that the central government shall pay on the amount of money seized under section 132 or requisitioned under section 132a it is proposed to amend sub-clause (b) of the said subsection to provide that the said clause shall also be applicable to completion of assessment or reassessment or recomputation these amendments will take effect from lst april, 2022 clause 37 seeks to amend the section 133a of the income-tax act relating to power of survey explanation to the said section, inter alia, defines the expression "income-tax authority" it is proposed to amend the said definition "income-tax authority" to mean such authority who is subordinate to the principal director general or the director general or the principal chief commissioner or the chief commissioner, as may be specified by the board this amendment will take effect from 1st april, 2022 clause 38 seeks to amend section 139 of the income-tax act relating to return of income it is proposed to insert sub-section (8a) in the said section to provide that any person, whether or not he has furnished a return under sub-section (1) or sub-section (4) or subsection (5), for an assessment year (herein referred to as the relevant assessment year), may furnish an updated return of his income or the income of any other person in respect of which he is assessable under the income-tax act, for the previous year relevant to such assessment year, in the prescribed form, verified in the prescribed manner and setting forth such particulars as may be prescribed, at any time within twenty-four months from the end of the relevant assessment year it is further proposed to provide that the proposed sub-section (8a) shall not apply, if the updated return, is a return of a loss or has the effect of decreasing the total tax liability determined on the basis of return furnished under sub-section (1) or sub-section (4) or subsection (5) or results in refund or increases the refund due on the basis of return furnished under sub-section (1) or sub-section (4) or sub-section (5), of such person under this act for the relevant assessment year it is also proposed that such person shall not be eligible to furnish an updated return under this sub-section, where a search has been initiated under section 132 or books of account or other documents or any assets are requisitioned under section 132a in the case of such person or a survey has been conducted under section 133a other than sub-section (2a) of that section, in the case such person or a notice has been issued to the effect that any money, bullion, jewellery or valuable article or thing, seized or requisitioned under section 132 or section 132a in the case of any other person belongs to such person or a notice has been issued to the effect that any books of account or documents, seized or requisitioned under section 132 or section 132a in the case of any other person, pertain or pertains to, or any other information contained therein, relate to, such person, for the assessment year relevant to the previous year in which such search is initiated or survey is conducted or requisition is made and two assessment years preceding such assessment year it is also proposed that no updated return shall be furnished by any person for the relevant assessment year, where, an updated return has been furnished by him under the proposed sub-section (8a) for the relevant assessment year or any proceeding for assessment or reassessment or recomputation or revision of income under the income-tax act is pending or has been completed for the relevant assessment year in his case or the assessing officer has information in respect of such person for the relevant assessment year in his possession under the smugglers and foreign exchange manipulators (forfeiture of property) act, 1976 or the prohibition of benami property transactions act, 1988 or the prevention of moneylaundering act, 2002 or the black money (undisclosed foreign income and assets) and imposition of tax act, 2015 and the same has been communicated to him, prior to the date of furnishing of return under this sub-section or information for the relevant assessment has been received under an agreement referred to in sections 90 or 90a of the act in respect of such person and the same has been communicated to him, prior to the date of furnishing of return under this sub-section or any prosecution proceedings under the chapter xxii have been initiated for the relevant assessment year in respect of such person, prior to the date of furnishing of return under this sub-section or he is such person or belongs to such class of persons, as may be notified by the board in this regard it is also proposed to insert a clause in the explanation to sub-section (9) of the said section to provide that a return furnished under the proposed sub-section (8a) of the said section unless such return is accompanied by the proof of payment of tax as required under section 140b these amendments will take effect from 1st april, 2022 clause 39 seeks to insert a new section 140b in the income-tax act relating to tax on updated return it is proposed to provide for filing of updated return by a person under the new subsection (8a) of section 139 it is, therefore, proposed to provide that the total tax shall be payable by such person furnishing a return under the said sub-section (8a) as a consequential amendment the proposed new section provides that in the case of an assessee, where no return of income under sub-section (1) or sub-section (4) of section 139 has been furnished by such assessee and tax is payable, on the basis of return to be furnished by such assessee under sub-section (8a) of section 139, the assessee shall be liable to pay such tax together with interest and fee payable under any provision of this act for any delay in furnishing the return or any default or delay in payment of advance tax, along with the payment of additional income-tax, before furnishing such return the tax payable shall be computed after taking into account the following:–– (i) the amount of tax, if any, already paid as advance tax; (ii) any tax deducted or collected at source; (iii) any relief of tax claimed under section 89; (iv) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india; (v) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section; and (vi) any tax credit claimed to be set off in accordance with the provisions of section 115jaa or section 115jd such updated return shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee it is further proposed that, in the case of an assessee, where, return of income under sub-section (1) or sub-section (4) or sub-section (5) of section 139 (referred to as the earlier return) has been furnished by such assessee and tax is payable on the basis of return to be furnished by such assessee under sub-section (8a) of section 139, the assessee shall be liable to pay such tax together with interest payable under any provision of this act for any default or delay in payment of advance tax, along with the payment of additional incometax, as reduced by the amount of interest paid under the provisions of this act in the earlier return, before furnishing the return and the tax payable shall be computed after taking into account the following:–– (i) the amount of relief or tax referred to in sub-section (1) of section 140a, the credit for which has been claimed in the earlier return ; (ii) tax deducted or collected at source, in accordance with the provisions of chapter xvii-b, on any income which is subject to such deduction or collection and which is taken into account in computing total income and which has not been included in the earlier return; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india on such income which has not been included in the earlier return; (iv) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section on such income which has not been included in the earlier return; (v) any tax credit claimed, to be set off in accordance with the provisions of section 115jaa or section 115jd, which has not been claimed in the earlier return, and as increased by the amount of refund, if any, issued in respect of such earlier return the updated return, furnished under sub-section (8a) of section 139, shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee it is also proposed that the additional income-tax, payable at the time of furnishing the return under sub-section (8a) of section 139, shall be equal to twenty-five per cent of aggregate of tax and interest payable, as determined above, if such return is furnished after expiry of the time available under sub-section (4) or sub-section (5) of section 139 and before completion of period of twelve months from the end of the relevant assessment year however, if such return is furnished after the expiry of twelve months from the last date of the relevant assessment year but before completion of the period of twenty-four months from the last date of the relevant assessment year, the additional income-tax payable shall be fifty per cent of aggregate of tax and interest payable, as determined above it is proposed to insert explanation in sub-section (3) to provide that for the purpose of computing additional income-tax, "tax" shall include surcharge and cess, by whatever name called, on such tax it is also proposed that notwithstanding anything contained in explanation 1 to section 234b, in the cases where an earlier return has been furnished, interest payable under section 234b shall be computed on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance tax paid falls short of the "assessed tax" which means the tax on the total income as declared in the return to be furnished under subsection (8a) of section 139, after taking into account the following:–– (i) the amount of relief or tax, referred to in sub-section (1) of section 140a, the credit for which has been claimed in the earlier return; (ii) tax deducted or collected at source, in accordance with the provisions of chapter xvii-b, on any income which is subject to such deduction or collection and which is taken into account in computing such total income, which has not been included in the earlier return; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside india on such income which has not been included in the earlier return; (iv) any relief of tax claimed under section 90a on account of tax paid in any specified territory outside india referred to in that section on such income which has not been included in the earlier return; (v) any tax credit claimed, to be set off in accordance with the provisions of section 115jaa or section 115jd, which has not been claimed in the earlier return, and as increased by the amount of refund, if any, issued in respect of such earlier return it is also proposed that if any difficulty arises in giving effect to the provisions of the proposed section, the board may, with the approval of the central government, issue guidelines, by notification in the official gazette, for the purpose of removing the difficulty and every such guideline shall be laid before each house of parliament it is also proposed to provide that interest payable under section 234a, where no earlier return has been furnished, shall be computed on the amount of tax on the total income as declared in the return under sub-section (8a) of section 139 further, interest payable under section 234c, where an earlier return has been furnished, shall be computed after taking into account the total income furnished in the return under sub-section (8a) of section 139 as the returned income at the same time, for the computation of additional income-tax above, the interest payable shall be interest chargeable under any provision of the incometax act, on the income as per return furnished under sub-section (8a) of section 139, as reduced by interest paid in the earlier return, if any however, the interest paid in the earlier return shall be considered to be nil if no earlier return has been furnished this amendment will take effect from 1st april, 2022 clause 40 seeks to amend section 143 of the income-tax act relating to assessment sub-section (3) of the said section, inter-alia, provides that the assessing officer shall, by an order in writing, make an assessment of the total income or loss of the assessee, and determine the sum payable by him or refund of any amount due to him on the basis of such assessment the proviso to the said sub-section, inter-alia, provides that in case of fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) of clause (23c) of section 10, no order of assessment of the total income or loss shall be made by the assessing officer without giving effect to the provisions of section 10, unless contravention of the provisions of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 has been intimated by the assessing officer to the central government or prescribed authority and the approval granted has been withdrawn or notification has been rescinded it is proposed to amend the said proviso so as to omit the reference of fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) of clause (23c) of section 10 it is further proposed to insert a new proviso after the first proviso so as to provide that where the assessing officer is satisfied that any fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via), of clause (23c) of section 10, or any trust or institution referred to in section 11, has committed any specified violation as defined in the explanation 2 to fifteenth proviso to clause (23c) of section 10 or the explanation to sub-section (4) of section 12ab, as the case may be, he shall–– (a) send a reference to the principal commissioner or commissioner to withdraw the approval or registration, as the case may be; and (b) no order making an assessment of the total income or loss of such fund or institution or trust or any university or other educational institution or any hospital or other medical institution shall be made by him without giving effect to the order passed by the principal commissioner or commissioner under clause (ii) or (iii) of fifteenth proviso to clause (23c) of section 10 or clause (ii) or clause (iii) of sub-section (4) of section 12ab these amendments will take effect from 1st april, 2022 clause 41 seeks to amend section 144 of the income-tax relating to best judgement assessment it is proposed to amend clause (a) of sub-section (1) of the said section to provide that the assessing officer shall make best judgement assessment if any person fails to furnish updated return under sub-section (8a) of section 139 along with failure to make return under sub-section (1) or sub-section (4) or sub-section (5) of section 139 this amendment will take effect from 1st april, 2022 clause 42 seeks to amend section 144b of the income-tax act relating to faceless assessment the provisions of the said section provides the procedure to be followed during the conduct of faceless assessment under sub–section (3) of section 143 or section 144 it further, provides the scope of the cases covered under the faceless assessment, setting up of the national faceless assessment centre (nafac), regional faceless assessment centres, assessment units (au), verification units (vu), technical units (tu) and review units (ru) as well as the authorities in such units, authentication of electronic record, delegates power to lay down standards, procedures and processes for effective functioning of the various centres and units, etc it is proposed to substitute sub-sections (1) to (8) of the said section with new subsections (1) to (8) to provide for modified procedure of faceless assessment for resolving the difficulties faced in its implementation the provisions of the proposed amendment to the said section shall apply for faceless assessment, reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147 of the act, as the case may be, in the cases specified therein the nafac shall assign the case selected for the purposes of faceless assessment to a specific au and intimate the assessee that assessment in his case shall be completed as per the said section the assessee shall be served a notice under sub-section (2) of section 143 or under sub-section (1) of section 142 of the act, through the nafac the assessee may file his response to the aforementioned notice, within the date specified in such notice, to the nafac, which shall forward the same to the au thereafter, the au may make a request, through the nafac, for obtaining such further information, documents or evidence from the assessee or any other person, as it may specify and the nafac shall serve appropriate notice or requisition on the assessee or any other person for obtaining the same the au may also make a request, through the nafac, for conducting enquiry or verification by vu and the request shall be assigned by the nafac to a vu through an automated allocation system the au may also similarly make a request for reference to the technical unit and the request shall be assigned by the nafac to a tu through an automated allocation system the assessee or any other person, as the case may be, shall file his response in compliance to the said notice served by nafac, at the request of au, to the nafac which shall forward the reply to the au if the assessee fails to comply with the said notice served by nafac, at the request of au, or the earlier notice under sub-section (2) of section 143 or under sub-section (1) of section 142, the nafac shall intimate the same to the au the au shall serve upon the assessee, through nafac, a show cause notice under section 144 giving him the opportunity to explain as to why the assessment in his case should not be completed to the best of its judgement the nafac shall send any report received from the vu or tu to the au the assessee shall file his response to the show-cause notice under section 144 of the act, within the time specified in such notice, to the nafac which shall forward the same to the au if the assessee fails to respond, the nafac shall intimate the same to the au the au shall, after taking into account all the relevant material available on the record, prepare in writing, an income or loss determination proposal where no variation prejudicial to assessee is proposed and send the same to the nafac or in any other case, serve a show cause notice on the assessee stating the variations proposed to be made to the income of the assessee and calling upon him to submit as to why the proposed variation should not be made, through the nafac the assessee shall file his reply to such show cause notice, to the nafac, on date and time as specified, which shall forward the reply to the au if the assessee fails to respond within the specified time, the nafac shall intimate the same to the au after considering the response of the assessee or the intimation of failure of assessee to file a response received from nafac and all relevant material available on the record, the au shall prepare an income or loss determination proposal and send the same to the nafac upon receipt of such income or loss determination proposal, with or without any variations proposed to the income of the assessee, as the case may be, the nafac may, convey to the au to prepare draft order which shall thereafter prepare a draft order, or assign the income or loss determination proposal to a ru through an automated allocation system, which shall conduct a review of such order, prepare a review report and send it to nafac the nafac shall forward the review report received from the ru to the au which had proposed the income or loss determination proposal the au may accept or reject some or all of the modifications proposed in such review report, prepare a draft order accordingly, and send it to nafac the nafac shall, upon receiving draft order in a case of eligible assessee, where there is a proposal to make any variation which is prejudicial to the interest of such assessee under sub-section (1) of section 144c, serve such draft order and assessee in any case, other than that of eligible assessee under section 144c, the nafac shall convey to the au to pass the final assessment order in accordance with such draft order which shall thereafter pass the final assessment order and initiate penalty proceedings, if any, and send it to the nafac the nafac shall serve a copy of the final assessment order, notice for initiating penalty proceedings, if any and the demand notice, to the assessee; an eligible assessee, as referred to in section 144c, has to file his acceptance of the variations proposed in such draft order or file objections, if any, to such variations with the dispute resolution panel, under section 144c and the nafac, within the period specified in sub-section (2) of the said section in case the variations proposed in the draft order are accepted by the assessee or not objected to within the time given in sub-section (2) of section 144c, the nafac shall intimate the au of the same, which shall pass the assessment order, on the basis of the draft order, within the time allowed under sub-section (4) of section 144c and initiate penalty proceedings, if any, and send the order to the nafac where the eligible assessee files objections with the dispute resolution panel against the variations proposed in the draft order in his case, the nafac shall send such intimation along with a copy of such objections to the au upon receipt of the directions issued by the dispute resolution panel in the case of an eligible assessee, the nafac shall forward such directions to the au the au shall complete the assessment within the time allowed in sub-section (13) of section 144c and initiate penalty proceedings, if any, in conformity with the directions issued by the dispute resolution panel under sub-section (5) of section 144c, and send a copy of the assessment order to the nafac the nafac shall, upon receipt of final assessment order, in the case of an eligible assessee under section 144c or in other cases, serve a copy of such order and notice for initiating penalty proceedings, if any, on the assessee, along with the demand notice the nafac shall, after completion of assessment, transfer all the electronic records of the case to the assessing officer having jurisdiction over the said case for such action as may be required under the income-tax act the proposed section also provides that faceless assessment shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the board the proposed section also provides that board may, for the purposes of faceless assessment, set up the following centre and units and specify their functions and jurisdiction, namely:–– (i) a national faceless assessment centre to facilitate the conduct of faceless assessment proceedings in a centralised manner; (ii) assessment units, as it may deem necessary to conduct the faceless assessment, to perform the function of making assessment, which includes identification of points or issues material for the determination of any liability (including refund) under the act, seeking information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person, and such other functions as may be required for the purposes of making faceless assessment, and the term "assessment unit", wherever used in this section, shall mean an assessing officer having powers so assigned by the board; (iii) verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification and the term "verification unit", wherever used in this section, shall mean an assessing officer having powers so assigned by the board; (iv) technical units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter under the income-tax act or an agreement entered into under section 90 or section 90a which may be required in a particular case or a class of cases, under this section and the term "technical unit", wherever used in this section, shall mean an assessing officer having powers so assigned by the board (v) review units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of review of the income determination proposal assigned to it, which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be required for the purposes of review and the term "review unit", wherever used in this section, shall mean an assessing officer having powers so assigned by the board it is also proposed that the au, vu, tu and ru shall have the following authorities, namely:–– (i) additional commissioner or additional director or joint commissioner or joint director, as the case may be; (ii) deputy commissioner or deputy director or assistant commissioner or assistant director or income-tax officer, as the case may be; (iii) such other income-tax authority, ministerial staff, executive or consultant, as considered necessary by the board the proposed amendment also provide that all communication, among the au, ru, vu or tu or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the nafac, between the nafac and the assessee, or his authorized representative, or any other person shall be exchanged exclusively by electronic mode and all communications between the nafac and various units shall be exchanged exclusively by electronic mode however, this provision shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as may be specified by the board in this regard it is further proposed to provide for the authentication of electronic record for the purposes of faceless assessment a person shall not be required to appear either personally or through authorised representative in connection with any proceedings before any unit set up under the proposed section it is also proposed that in a case where a variation is proposed in the income or loss determination proposal or the draft order, and an opportunity is provided to the assessee by serving a show cause notice upon him, the assessee or his authorized representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority of the relevant unit where the request for personal hearing has been received, the income-tax authority of the relevant unit shall allow such hearing, through nafac, which shall be conducted exclusively through video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the board any examination or recording of the statement of the assessee or any other person (other than the statement recorded in the course of survey under section 133a) shall be conduced by an income-tax authority in the relevant unit, exclusively through video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the board the principal chief commissioner or the principal director general, as the case may be, in charge of the nafac shall, with the prior approval of the board, lay down the standards, procedures and processes in the specified manner for effective functioning of the nafac and the units set up, in an automated and mechanized environment the proposed section also seeks to provide that if at any stage of the proceedings before it, the au having regard to the nature and complexity of the accounts, volume of the accounts, doubts about the correctness of accounts, multiplicity of transactions in the accounts or specialised nature of business activity of the assessee, and the interests of the revenue, is of the opinion that it is necessary to do so, it may, upon recording its reasons in writing, refer the case to the nafac stating that the provisions of sub-section (2a) of section 142 may be invoked in the case the principal chief commissioner or the principal director general, as the case may be, in charge of the national faceless assessment centre shall, in accordance with the procedure laid down by the board in this regard, if he considers appropriate that the provisions of sub-section (2a) of section 142 may be invoked in the case, forward the reference received from an assessment unit to the principal chief commissioner or chief commissioner or principal commissioner or commissioner having jurisdiction over such case, and inform the assessment unit accordingly he shall also transfer the case to the assessing officer having jurisdiction over such case where such a reference has been received by the principal chief commissioner or chief commissioner or principal commissioner or commissioner, he shall direct the assessing officer, having jurisdiction over the case, to invoke the provisions of sub-section (2a) of section 142 however, where such a reference has not been forwarded to the principal chief commissioner or chief commissioner or principal commissioner or commissioner, having jurisdiction over the case, the assessment unit shall proceed to complete the assessment in accordance with the procedure in the said section it is also proposed to provide that the principal chief commissioner or the principal director general, as the case may be, in charge of national faceless assessment centre may, at any stage of the assessment, if considered necessary, transfer the case to the assessing officer having jurisdiction over such case, with the prior approval of the board also, the function of vu for faceless assessment may also be performed by a vu located in any other faceless center set up under the provisions of the act or under any scheme notified under the provisions of the act and the request for verification may also be assigned through the nafac to such verification unit these amendments will take effect from 1st april, 2022 it is also proposed to omit the existing sub-section (9) of the said section 144b retrospectively from the 1st april, 2021 this amendment will take effect retrospectively from 1st april, 2021 it is also proposed to omit sub-section (10) it is also proposed to include the definition of the expression "electronic verification code" and to omit the definition of the term "originator" in the explanation these amendments will take effect from 1st april, 2022 clause 43 seeks to amend section 144c of the income-tax act relating to reference to dispute resolution panel the said section, inter alia, empowers the central government to notify a scheme for the purposes of issuance of directions by the dispute resolution panel so as to impart greater efficiency, transparency and accountability by— (a) eliminating the interface between the dispute resolution panel and the eligible assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a mechanism with dynamic jurisdiction for issuance of directions by dispute resolution panel sub-section (14c) of the said section further provides that for the purposes of giving effect to the aforesaid scheme, the central government may by notification in the official gazette direct that any of the provisions of the act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified it is proposed to amend the proviso to the said sub-section (14c), extending the date for issuing directions for the purposes of the said sub-section from 31st day of march, 2022 to 31st day of march, 2024 this amendment will take effect from 1st april, 2022 clause 44 seeks to amend section 148 of the income-tax act relating to issue of notice where income has escaped assessment the said section provides for issuance of notice to a person before making the assessment, reassessment or recomputation under section 147 of the income-tax act, requiring such person furnish a return of his income or income of any other person in respect of which he is assessable under the act, within specified time, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed it is proposed to insert a new proviso under the first proviso to the effect that approval to issue notice under the said section 148 shall not be required where the assessing officer, with the prior approval of the specified authority has passed an order under clause (d) of section 148a that it is a fit case to issue a notice under the said section it is also proposed to amend explanation 1 to the said section to provide that for the purposes of the said section and section 148a of the act, the information with the assessing officer which suggests that the income chargeable to tax has escaped assessment means,— (i) any information in the case of the assessee for the relevant assessment year in accordance with the risk management strategy formulated by the board from time to time; or (ii) any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this act; or (iii) any information received under an agreement referred to in section 90 or section 90a of the act; or (iv) any information made available to the assessing officer under the scheme notified under section 135a; or (v) any information which requires action in consequence of the order of a tribunal or a court it is also proposed to amend clause (ii) of explanation 2 of the said section to omit the reference of sub-section (5) of section 133a these amendments will take effect from the lst april, 2022 it is also proposed to amend explanation 2 to the said section to provide that the assessing officer shall be deemed to have information which suggests that the income chargeable to tax has escaped assessment in the case of the assessee where the search is initiated or books of account, other documents or any assets are requisitioned or survey is conducted in the case of the assessee or money, bullion, jewellery or other valuable article or thing or books of account or documents are seized or requisitioned in case of any other person this amendment will take effect retrospectively from lst april, 2021 clause 45 seeks to amend section 148a of the income-tax act relating to conducting inquiry, providing opportunity before issue of notice under section 148 clause (b) of the said section provides that an opportunity of being heard shall be provided to the assessee, by serving upon him a notice to show cause as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a) of the said section it is proposed to omit the requirement of approval of specified authority in clause (b) it is further proposed to insert a new clause (d) in the proviso to the said section to provide that the provisions of the said section shall not apply in cases where the assessing officer has received any information under the scheme notified under section 135a, pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee these amendments will take effect from lst april, 2022 clause 46 seeks to insert a new section 148b in the income-tax act relating to prior approval for assessment, reassessment or recomputation in certain cases the proposed new section seeks to provide that no order of assessment or reassessment or recomputation under the act shall be passed by an assessing officer below the rank of joint commissioner, except with the prior approval of the additional commissioner or additional director or joint commissioner or joint director, in respect of an assessment year to which clause (i), clause (ii), clause (iii) or clause (iv) of the explanation 2 to section 148 apply this amendment will take effect from lst april, 2022 clause 47 seeks to amend section 149 of the income-tax act relating to time limit for notice the said section provides the time limit for issuance of notice under section 148 for assessment, reassessment or recomputation of income it is proposed to amend the clause (b) of sub-section (1) of the said section to provide that no notice under section 148 shall be issued for the relevant assessment year after three years but prior to ten years from the end of the relevant assessment year unless the assessing officer has in his possession books of account or other documents or evidence which reveal that the income chargeable to tax, represented in the form of,–– (i) an asset; (ii) expenditure in respect of a transaction or in relation to an event or occasion; or (iii) an entry or entries in the books of account, which has escaped assessment amounts to or likely to amount to fifty lakh rupees or more this amendment will take effect from lst april, 2022 it is also proposed to amend the first proviso to sub-section (1) of the said section to provide that no notice under section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 1st day of april, 2021, if a notice under section 148 or section 153a or section 153c could not have been issued at that time on account of being beyond the time limit specified under the provisions of clause (b) of subsection (1) of section 149 or section 153a or section 153c, as the case may be, as they stood immediately before the commencement of the finance act, 2021 this amendment will take effect retrospectively from lst april, 2021 it is also proposed to insert a new sub-section (1a) in the said section to provide that notwithstanding anything contained in sub-section (1) of the said section, where the income chargeable to tax represented in the form of an asset or expenditure in relation to an event or occasion of the value referred to in clause (b) of sub-section (1) of the said section, has escaped the assessment and the investment in such asset or expenditure in relation to such event or occasion has been made or incurred, in more than one previous years relevant to the assessment years within the period referred to in clause (b) of sub-section (1) of the said section, notice under section 148 shall be issued for every such assessment year for assessment, reassessment or recomputation, as the case may be this amendment will take effect from lst april, 2022 clause 48 seeks to amend section 153 of the income-tax act relating to time limit for completion of assessment, reassessment and recomputation it is proposed to insert a new sub-section (1a) in the said section to provide that where an updated return is furnished under sub-section (8a) of section 139, an order of assessment under section 143 or section 144 may be made at any time before the expiry of nine months from the end of the financial year in which such return was furnished it is further proposed to amend sub-section (3) of the said section to provide that fresh order under section 92ca, in pursuance of an order, setting aside or cancelling an order under section 92ca shall also come within the provision of the said sub-section it is also proposed to amend sub-section (5) of the said section to provide that an order passed by the transfer pricing officer under section 92ca of the act, in consequence to an order under section 263 of the act shall also come within the purview of the said act it is also proposed to insert a new sub-section (5a) to provide that where the transfer pricing officer gives effect to an order or direction under section 263 by means of an order under section 92ca and forwards such order to the assessing officer, the assessing officer shall proceed to modify the order of assessment or reassessment or recomputation, in conformity with such order of the transfer pricing officer, within two months from the end of the month in which such order of the transfer pricing officer is received by him it is also proposed to amend sub-section (6) to make a reference of the newly inserted sub-section (5a) therein these amendments are proposed consequent to the amendments made in section 263 explanation 1 to the said section provides the time limit in certain cases which are required to be excluded while computing the period of limitation under the said section it is also proposed to amend clause (iii) of the said explanation so as to omit the reference of "sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23c) of section 10" these amendments will take effect from lst april, 2022 it is also proposed to insert a new clause (xii) to provide for exclusion of the period commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132a and ending on the date on which the books of account or other documents, or any money, bullion , jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132a, as the case may be, are handed over to the assessing officer having jurisdiction over the assessee,–– (a) in whose case such search is initiated under section 132 or such requisition is made under section 132a; or (b) to whom any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to; or (c) to whom any books of account or documents seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, or one hundred and eighty days, whichever is less, in computing the period of limitation for the purpose of assessment, reassessment or recomputation this amendment will take retrospectively effect from lst april, 2021 it is also proposed to insert a new clause (xiii) in the said explanation to provide that the period commencing from the date, on which the assessing officer makes a reference to the principal commissioner or commissioner under third second proviso to sub-section (3) of section 143 or is deemed to have been made under explanation 3 of the fifteenth proviso to clause (23c) of section 10, and ending with the date on which the copy of the order under clause (ii) or clause (iii) of fifteenth proviso to clause (23c) of section 10 or clause (ii) or clause (iii) of sub-section (4) of section 12ab, as the case may be, is received by the assessing officer, shall be excluded while computing the period of limitation under the said section this amendment will take effect from lst april, 2022 clause 49 seeks to amend section 153b of the income-tax act relating to time limit for completion of assessment under section 153a the said section provides the time limit for completion of assessment or reassessment under section 153a in the case of an assessee in whose case a search has been conducted under section 132 or books of account, other documents or any assets are requisitioned under section 132a it further provides the period of limitation for completion of assessment or reassessment under section 153c it is proposed to insert a new sub-section (4) in the said section to provide that nothing contained in the said section shall apply to any search under section 132 or requisition done under section 132a on or after the 1st day of april, 2021 this amendment will take effect from lst april, 2022 the explanation to the said section provides the periods which shall be excluded while calculating the aforesaid period of limitation it is proposed to insert a new explanation to the said section, clause (xi) may be inserted to provide for exclusion of the period commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132a and ending on the date on which the books of account or other documents, or any money, bullion , jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132a, as the case may be, are handed over to the assessing officer having jurisdiction over the assessee, in whose case such search is initiated under section 132 or such requisition is made under section 132a, as the case may be or one hundred and eighty days, whichever is less these amendments will take effect retrospectively from lst april, 2021 clause 50 seeks to insert a new section 156a in the income-tax act relating to modification and revision of notice in certain cases it is proposed to provide that where any tax, interest, penalty, fine or any other sum inrespect of which a notice of demand has been issued under section 156, is reduced as a result of an order of an adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016, the assessing officer shall modify the demand payable in conformity with such order and shall thereafter serve on the assessee a notice of demand specifying the sum payable, if any, and such notice of demand shall be deemed to be a notice under section 156 and the provisions of this act shall apply accordingly it is further proposed to provide that where the order referred to in sub-section (1) is modified by the national company law appellate tribunal or the supreme court, as the case may be, the modified notice of demand as referred to in sub-section (1), issued by the assessing officer shall be revised accordingly these amendments will take effect from lst april, 2022 clause 51 seeks amend section 158aa of the income-tax act relating to procedure when in an appeal by revenue an identical question of law is pending before supreme court it is proposed to insert a proviso in sub-section (1) in the said section to provide that no direction shall be given under this sub-section on or after the 1st day of april, 2022 this amendment will take effect from 1st april, 2022 clause 52 seeks to insert a new section 158ab in the income-tax act relating to procedure where an identical question of law is pending before the high courts or supreme court sub-section (1) of the proposed section seeks to provide that where a collegium of chief commissioners or principal commissioners or commissioners is of the opinion that any question of law arising in the case of an assessee for any assessment year ("relevant case") is identical with a question of law arising in his case or in the case of any other assessee for an assessment year, which is pending before the jurisdictional high court under section 260a or the supreme court in an appeal under section 261 or in a special leave petition under article 136 of the constitution, against the order of the appellate tribunal or the jurisdictional high court, as the case may be, in favour of such assessee ("other case"), it may, decide and inform the principal commissioner or commissioner not to file any appeal, at this stage, to the appellate tribunal under sub-section (2) of section 253 or to the jurisdictional high court under sub-section (2) of section 260a against the order of the commissioner (appeals) or the appellate tribunal, as the case may be sub-section (2) of the proposed section provides that the principal commissioner or commissioner shall, on receipt of communication from the collegium, direct the assessing officer to make an application to the appellate tribunal or the jurisdictional high court, as the case may be, in the prescribed form within a period of sixty days from the date of receipt of the order of the commissioner (appeals) or within one hundred and twenty days from the date of receipt of the order of the appellate tribunal, as the case may be, stating that an appeal on the question of law arising in the relevant case may be filed when the decision on the question of law becomes final in the other case sub-section (3) of the proposed section provides that the principal commissioner or commissioner shall direct the assessing officer to make such an application only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case, and in case no such acceptance is received, the principal commissioner or commissioner shall proceed in accordance with the provisions contained in sub-section (2) of section 253 or in sub-section (2) of section 260a sub-section (4) of the proposed section provides that where the order of the commissioner (appeals) or the order of the appellate tribunal, as the case may be, in the relevant case is not in conformity with the final decision on the question of law in the other case as and when such order is received, the principal commissioner or commissioner may direct the assessing officer to appeal to the appellate tribunal or the jurisdictional high court, as the case may be, against such order and save as otherwise provided in this section all other provisions of part b of chapter xx shall apply accordingly sub-section (5) of the proposed section provides that appeal in the relevant case shall be filed within a period of sixty days from the date on which the order of the jurisdictional high court or the supreme court, in the other case, is communicated, in accordance with the procedure specified by the board in this behalf, to the principal commissioner or commissioner it is also proposed to define the expression "collegium" for the purposes of the proposed section to mean a collegium comprising of two or more chief commissioners, principal commissioners or commissioners as may be specified by the board this amendment will take effect from 1st april, 2022 clause 53 seeks to amend section 170 of the income-tax act relating to succession to business otherwise than on death it is proposed to amend the said section to insert a new sub-section (2a) to provide a deeming provision in order to save and validate the proceedings and to hold the assessment or other proceedings pending or completed on the predecessor in the event of a business reorganisation, to be held in the hands of the successor and to insert an explanation to define the expressions,–– (i) "business reorganisation" means the reorganisation of business involving the amalgamation or de-merger or merger of business of one or more persons; (ii) "pendency" to mean the period commencing from the date of filing of application for such reorganisation of business before the high court or tribunal or the date of admission of an application for corporate insolvency resolution by the adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016 and ending with the date on which the order of such high court or tribunal or such adjudicating authority, as the case may be, is received by the principal commissioner or the commissioner this amendment will take effect from lst april, 2022 clause 54 seeks to insert a new section 170a in the income-tax act relating to the effect of order of tribunal or court in respect of business reorganisation it is proposed to provide that notwithstanding anything contained in section 139, in case of business reorganisation, where prior to the date of order of a high court or tribunal or an adjudicating authority as defined in clause (1) of section 5 of the insolvency and bankruptcy code, 2016, as the case may be, any return of income has been furnished by the successor under the provisions of section 139 for any assessment year relevant to the previous year to which such order applies, such successor shall furnish, within a period of six months from the end of the month in which the said order was issued, a modified return in such form and manner, as may be prescribed, in accordance with and limited to the said order it is further proposed to insert an explanation in the said section to define the expression "business reorganisation" shall have the same meaning as assigned to it in clause (i) of the explanation to sub-section (2a) of section 170 this amendment will take effect from lst april, 2022 clause 55 seeks to amend the section 179 of the income-tax act relating to liability of directors of private company in liquidation it provides for recovery of tax dues of a private company from its directors, in cases where such tax dues cannot be recovered from the company itself the marginal heading of the said section reads as liability of directors of private company in liquidation however, the provisions of the section do not deal with companies in liquidation therefore, it is proposed to omit the words "in liquidation" from the marginal heading of the said section it is further proposed to include "fees" within the scope of the expression "tax due" in the explanation to the said section these amendments will take effect from 1st april, 2022 clause 56 seeks to amend section 194-ia of the income-tax act relating to payment on transfer of certain immovable property other than agricultural land sub-section (1) of the said section provides for deduction of tax by any person responsible for paying to a resident any sum by way of consideration for transfer of any immovable property (other than agricultural land) shall at the time of credit or payment of such sum to the resident at the rate of one per cent of such sum as income-tax thereon sub-section (2) of the said section provides that no deduction of tax shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees it is proposed to amend sub-section (1) of the said section to provide that the person responsible for paying to a resident any sum by way of consideration for transfer of any immovable property (other than agricultural land) shall at the time of credit or payment of such sum to the resident deduct tax at the rate of one per cent of such sum or the stamp duty value of such property, whichever is higher, as income-tax thereon it is further proposed to amend sub-section (2) of the said section to provide that no deduction of tax shall be made where the consideration for the transfer of an immovable property and the stamp duty value of such property, are both less than fifty lakh rupees it is also proposed to insert clause (c) to the explanation to define "stamp duty value" these amendments will take effect from 1st april, 2022 clause 57 seeks to amend section 194-ib of the income-tax act relating to payment of rent by certain individuals or hindu undivided family the said section provides for deduction of tax by an individual or hindu undivided family (other than those referred to in second proviso of section 194-i) on the payment of any income by way of rent exceeding fifty thousand rupees for a month or part of a month to a resident at the rate of five per cent of such income sub-section (4) of the said section provides that where the tax is required to be deducted as per the provisions of section 206aa or section 206ab, such deduction shall not exceed the amount of rent payable for the last month of the previous year or the last month of the tenancy, as the case may be it is proposed to amend the said sub-section (4) to omit the reference of section 206ab this amendment will take effect from 1st april, 2022 clause 58 seeks to insert a new section 194r to the income-tax act, 1961 relating to deduction of tax on benefit or perquisite in respect of a business or profession the proposed new section provides that the person responsible for providing to a resident, any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession by such resident, shall, before providing such benefit or perquisite, as the case may be, to such resident, ensure that tax has been deducted in respect of such benefit or perquisite at the rate of ten per cent of the value or aggregate of value of such benefit or perquisite it is further proposed to provide that in a case where the benefit or perquisite, as the case may be, is wholly in kind or partly in cash and partly in kind but such part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such benefit or perquisite, the person responsible for providing such benefit of perquisite shall, before releasing the benefit or perquisite, ensure that tax has been paid in respect of the benefit or perquisite it is also proposed to provide that the provision of the said section shall not apply in case of a resident where the value or aggregate of value of the benefit or perquisite provided or likely to be provided to such resident during the financial year does not exceed twenty thousand rupees it is also proposed to provide that the provisions of the section shall not apply to a person being an individual or a hindu undivided family, whose total sales, gross receipts or turnover does not exceed one crore rupees in case the of business or fifty lakh rupees in the case of profession, during the financial year immediately preceding the financial year in which such benefit or perquisite, as the case may be, is provided by such person it is also proposed to clarify that the expression "person responsible for providing" means the person providing such benefit or perquisite, or in case of a company, the company itself including the principal officer thereof this amendment will take effect from 1st july, 2022 clause 59 seeks to insert a new section 194s in the income-tax act relating to payment on transfer of virtual digital asset the proposed sub-section (1) seeks to provide that any person responsible for paying to a resident any sum by way of consideration for transfer of a virtual digital asset shall, at the time of credit of such sum to the account of the resident or at the time of payment of such sum by any mode, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax thereon it is further proposed to provide a proviso therein that in a case where the consideration for transfer of virtual digital asset is–– (a) wholly in kind or in exchange of another virtual digital asset, where there is no part in cash; or (b) partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such transfer, the person responsible for paying such consideration shall, before releasing the consideration, ensure that tax has been paid in respect of such consideration for the transfer of virtual digital asset the proposed sub-section (2) seeks to provide that provisions of sections 203a and 206ab shall not apply to a specified person the proposed sub-section (3) seeks to provide that notwithstanding anything contained in sub-section (1), no tax shall be deducted in a case, where–– (a) the consideration is payable by a specified person and the value or aggregate value of such consideration does not exceed fifty thousand rupees during the financial year; and (b) the consideration is payable by any person other than a specified person and the value or aggregate value of such consideration does not exceed ten thousand rupees during the financial year the proposed sub-section (4) seeks to provide that notwithstanding anything contained in chapter xvii of the income-tax act, a transaction in respect of which tax has been deducted under sub-section (1) shall not be liable to deduction or collection of tax at source under any other provision of the said chapter the proposed sub-section (5) seeks to provide that where any sum referred to in subsection (1) is credited to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such sum, such credit of the sum shall be deemed to be the credit of such sum to the account of the payee and the provisions of this section shall apply accordingly the proposed sub-section (6) seeks to provide that if any difficulty arises in giving effect to the provisions of this section, the board may, with the prior approval of the central government, issue guidelines for the purpose of removing the difficulty the proposed sub-section (7) seeks to provide that every guideline issued by the board under sub-section (6) shall be laid before each house of parliament, and shall be binding on the income-tax authorities and on the person responsible for paying the consideration on transfer of such virtual digital asset the proposed sub-section (8) seeks to provide that notwithstanding anything contained in section 194-o, in case of a transaction to which the provisions of the said section are also applicable along with the provisions of this section then, tax shall be deducted under subsection (1) explanation to the said section seeks to provide that for the purposes of the said section "specified person" means a person,–– (a) being an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business carried on by him or profession exercised by him does not exceed one crore rupees in case of business or fifty lakh rupees in case of profession, during the financial year immediately preceding the financial year in which such virtual digital asset is transferred; (b) being an individual or a hindu undivided family, not having any income under the head "profits and gains of business or profession" this amendment will take effect from 1st july, 2022 clause 60 of the bill seeks to amend section 201 of the income-tax act 1961 relating to consequences of failure to deduct or pay sub-section (1a) of the said section provides that if any person who is liable to deduct tax at source does not deduct it or after so deducting fails to pay the same to the credit of the government, then, he shall be liable to pay simple interest at the rates specified therein it is proposed to insert a new proviso to the said sub-section to provide that where an order is made by the assessing officer for the default referred to in sub-section (1), the interest shall be paid by the person in accordance with such order this amendment will take effect from the 1st day of april, 2022 clause 61 seeks to amend section 206ab of the income-tax act relating to special provision for deduction of tax at source for non-filers of income-tax return sub-section (1) of the said section provides the rates at which the tax shall be deducted in case of specified person it is proposed to amend the said sub-section (1) to,–– (i) include the reference of sections 194-ia, 194-ib and 194m; and (ii) omit the brackets and words "(hereafter referred to as deductee)" it is further proposed to amend sub-section (3) of the said section to provide that for the purposes of the said section, "specified person" shall mean a person who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year these amendments will take effect from 1st april, 2022 clause 62 of the bill seeks to amend section 206c of the income-tax act 1961 relating to profits and gains from the business of trading in alcoholic liquor, forest produce, scrap etc sub-section (7) of the said section deals with the consequences of persons who fail to collect tax or after collecting, fail to deposit the same to the credit of the central government if any person who is liable to collect tax at source does not collect it or after so collecting fails to pay the same to the credit of the government, then he shall be liable to pay interest at rates specified therein it is proposed to insert a new proviso to the said sub-section to provide that where an order is made by the assessing officer for the default referred to in sub-section (6a), the interest shall be paid by the person in accordance with such order these amendments will take effect from the 1st day of april, 2022 clause 63 seeks to amend section 206cca of the income-tax act relating to special provision for collection of tax at source for non-filers of income-tax return sub-section (1) of the said section provides for the rates at which tax shall be collected in case of specified person it is proposed to amend the said sub-section (1) to omit the brackets and words "(hereafter referred to as collectee)" it is further proposed to amend sub-section (3) of the said section to provide that for the purposes of the said section, "specified person" shall mean a person who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, for which the time limit for furnishing of return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year these amendments will take effect from 1st april, 2022 clause 64 seeks to amend section 234a of the income-tax act relating to interest for defaults in furnishing return of income it is proposed to amend sub-section (1) of the said section to provide that an assessee shall be liable to pay simple interest for furnishing after due date or not furnishing a return under sub-section (8a) in addition to return under sub-section (1) or sub-section (4) of section 139 it is further proposed to amend explanation 2 of the sub-section to provide that,–– (i) "tax on total income as determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 140b or section 143 and (ii) "tax on total income determined under such regular assessment" shall not include the additional income-tax payable under section 140b these amendments will take effect from 1st april, 2022 clause 65 seeks to amend section 234b of the income-tax act relating to interest for defaults in payment of advance tax it is proposed to amend explanation 3 to sub-section (1) of the said section to provide that,–– (i) "tax on total income as determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 140b or section 143 and (ii) "tax on total income determined under such regular assessment" shall not include the additional income-tax payable under section 140b this amendment will take effect from 1st april, 2022 clause 66 seeks to insert a new section 239a in the income-tax act relating to refund for denying liability to deduct tax in certain cases the proposed new section provides that where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the central government claims that no tax was required to be deducted on such income, he may file an application before the assessing officer for refund of such tax deducted and such application shall be filed by such person only after within a period of thirty days from the date of payment of such tax, in such form and manner as may be provided by rules further, it is proposed that the assessing officer shall dispose of the abovementioned application for refund within a period of six months from the end of the month in which such application has been received, after making any such enquiry as he may consider necessary the assessing officer may allow or reject such application by an order in writing, however, no such application shall be rejected unless an opportunity of being heard is given to the applicant this amendment will take effect from lst april, 2022 clause 67 seeks to amend section 245ma of the income-tax act relating to dispute resolution committee the said section, inter alia, provides that the central government shall constitute one or more dispute resolution committees, for specified persons who may opt for dispute resolution under the said section and who fulfil specified conditions mentioned in the said section it is proposed to insert a new sub-section (2a) in the said section to provide that notwithstanding anything contained in section 144c, upon receipt of order of the dispute resolution committee, the assessing officer shall in a case where the specified order is a draft of the proposed order of assessment under sub-section (1) of section 144c, pass an order of assessment, reassessment or recomputation or in any other case, modify the order of assessment, reassessment or recomputation, which shall be passed in conformity with the directions contained in such order of the dispute resolution committee, within a period of one month from the end of the month in which such order is received this amendment will take effect from 1st april, 2022 clause 68 seeks to amend section 246a of the income-tax act relating to appealable orders before commissioner (appeals) sub-section (1) of the said section provides for categories of orders against which appeal can be filed before the commissioner (appeals) it is proposed to insert a new clause (ia) in the said sub-section to provide that the orders passed by an assessing officer under section 239a shall be appealable before the commissioner (appeals) this amendment will take effect from lst april, 2022 clause 69 seeks to amend section 248 of the income-tax act relating to appeal by a person denying liability to deduct tax in certain cases the said section provides that where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the central government, claims that no tax was required to be deducted on such income, he may appeal to the commissioner (appeals) for a declaration that no tax was deductible on such income it is proposed to insert a proviso in the said section to provide that no appeal shall be filed under this section in a case where tax is paid to the credit of the central government on or after the 1st day of april, 2022 this amendment will take effect from lst april, 2022 clause 70 seeks to amend the section 253 of the income-tax act relating to appeals to the appellate tribunal the said section, inter alia, empowers the central government to notify a scheme for the purposes of appeal to the appellate tribunal so as to impart greater efficiency, transparency and accountability by–– (a) optimising utilisation of the resources through economies of scale and functional specialisation; (b) introducing a team-based mechanism for appeal to the appellate tribunal, with dynamic jurisdiction sub-section (9) of the said section further provides that for the purposes of giving effect to the aforesaid scheme, the central government may by notification in the official gazette direct that any of the provisions of the act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified it is proposed to amend the proviso to the said sub-section (9), extending the date for issuing directions for the purposes of the said sub-section from 31st day of march, 2022 to 31st day of march, 2024 this amendment will take effect from 1st april, 2022 clause 71 seeks to amend section 255 of the income-tax act relating to procedure of appellate tribunal the said section, inter alia, empowers the central government to notify a scheme for the purposes of disposal of appeals by the appellate tribunal so as to impart greater efficiency, transparency and accountability by - (a) eliminating the interface between the appellate tribunal and parties to the appeal in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing an appellate system with dynamic jurisdiction sub-section (8) of the said section further provides that for the purposes of giving effect to the aforesaid scheme, the central government may direct that any of the provisions of the act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified it is proposed to amend the proviso to the said sub-section (8), extending the date for issuing directions for the purposes of the said sub-section from 31st day of march, 2023 to 31st day of march, 2024 this amendment will take effect from 1st april, 2022 clause 72 seeks to amend section 263 of the income-tax act relating to revision of orders prejudicial to revenue sub-section (1) in the said section provides that the principal chief commissioner or chief commissioner or principal commissioner or commissioner may call for and examine the record of any proceedings under the act, and if he considers that any order passed by the assessing officer under the act is erroneous in so far as it is prejudicial to the interests of revenue, he may pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment, after making or causing to be made any such inquiry as he deems necessary it is proposed to provide that in addition to the existing provision, the principal chief commissioner or chief commissioner or principal commissioner or commissioner may call for and examine the record of any proceedings under the act, and if he considers that any order passed by the transfer pricing officer under the act is erroneous in so far as it is prejudicial to the interests of revenue, he may pass such order thereon as the circumstances of the case justify, including an order modifying the order under section 92ca or cancelling the order under section 92ca and directing a fresh order under section 92ca, after making or causing to be made any such inquiry as he deems necessary such order shall be passed only after giving the assessee an opportunity of being heard it is further proposed to amend clause (a) of explanation 1 to the said sub-section also to include an order under section 92ca by the transfer pricing officer for the purposes of the said section it is also proposed that the clause (c) of the explanation 1 to the sub-section (1) of the said section shall provide that where any order referred to in the said sub-section and passed by the assessing officer or the transfer pricing officer, as the case may be, had been the subject matter of any appeal filed on or before or after the 1st day of june, 1988, the powers of the principal commissioner or commissioner under this sub-section shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal it is also proposed to amend the explanation 2 to the sub-section (1) to make it applicable to an order passed by the transfer pricing officer also it is also proposed to insert explanation 3 in the sub-section (1) of the said section to define the expression "transfer pricing officer" these amendments will take effect from lst april, 2022 clause 73 seeks to amend the section 271aab of the income-tax act relating to penalty where search has been initiated sub-sections (1) and (1a) of the said section, inter alia, enables the assessing officer to levy penalty in cases where search has been initiated under section 132 it is proposed to amend sub-sections (1) and (1a) of the said section to extend the powers to levy penalty to commissioner (appeals) also these amendments will take effect from 1st april, 2022 the explanation to the said section defines certain expressions for the purposes of the said section it is proposed to amend clause (a) of the said explanation to make applicable a notice issued under section 148 also, in case where search is initiated on or after 1st april, 2021 this amendment will take effect retrospectively from lst april, 2021 clause 74 seeks to amend the section 271aac of the income-tax act relating to penalty in respect of certain income sub-section (1) of the said section, inter alia, enables assessing officer to levy penalty in cases where the income determined includes any income referred to in section 68, section 69, section 69a, section 69b, section 69c or section 69d for any previous year it is proposed to amend sub-section (1) of the said section, to extend the powers to levy penalty to the commissioner (appeals) also this amendment will take effect from 1st april, 2022 clause 75 seeks to amend the section 271aad of the income-tax act relating to penalty for false entry, etc in books of account the said section, inter alia, enables the assessing officer to levy penalty in cases where, during any proceeding, it is found that in the books of account maintained by any person there is a false entry or an omission of any entry which is relevant for computation of total income of such person, to evade tax liability it is proposed to amend sub-sections (1) and (2) of the said section to extend the powers to levy penalty to the commissioner (appeals) also this amendment will take effect from 1st april, 2022 clause 76 seeks to insert section 271aae in the income-tax act relating to benefits to related persons the proposed new section provides that without prejudice to any other provisions of chapter xxi of the act, if during any proceedings under this act, it is found that a person, being any fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) of clause (23c) of section 10, or any trust or institution referred to in section 11 has violated the provisions of the twenty-first proviso to clause (23c) of section 10 or clause (c) of sub-section (1) of section 13, as the case may be, the assessing officer may direct that such person shall pay by way of penalty–– (a) a sum equal to the aggregate amount of income of such person applied, directly or indirectly, by such person, for the benefit of any person referred to in sub-section (3) of section 13, where the violation is noticed for the first time during any previous year; and (b) a sum equal to two hundred per cent of the aggregate amount of income of such person applied, directly or indirectly, by that person, for the benefit of any person referred to in sub-section (3) of section 13, where violation is noticed again in any subsequent previous year this amendment will take effect from 1st april, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years clause 77 seeks to amend the section 271c of the income-tax act relating to penalty for failure to deduct tax at source it provides for penalty for failure to credit tax deducted at source to the central government or the tax payable by him as required by or under the second proviso to section 194b the first proviso to section 194b was omitted by the finance act, 1999 with effect from the 1st day of april, 2000 and the said section currently has only one proviso to give consequential effect, it is proposed to omit the word "second" in sub-clause (ii) of clause (b) of sub-section (1) of the section this amendment will take effect from lst april, 2022 clause 78 seeks to amend section 272a of the income-tax act relating to penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc it is proposed to increase the existing penalty under sub-section (2) from one hundred rupees to five hundred rupees this amendment will take effect from 1st april, 2022 clause 79 seeks to amend section 276ab of the income-tax act relating to failure to comply with the provisions of sections 269uc, 269ue and 269ul it is proposed to insert a second proviso to the said section so as to provide that no proceeding under this section shall be initiated on or after the 1st day of april, 2022 this amendment will take effect from 1st april, 2022 clause 80 seeks to amend section 276b of the income-tax act relating to failure to pay tax to the credit of central government under chapter xii-d or xvii-b the first proviso to section 194b was omitted vide the finance act, 1999 with effect from the 1st april, 2000 and the section currently has only one proviso it is proposed to omit the word "second" in the said section 276b this amendment will take effect from 1st april, 2022 clause 81 seeks to amend the section 276cc of the income-tax act relating to failure to furnish returns of income the proviso to the said section, inter alia, provides that a person shall not be proceeded against under the said section, for failure to furnish the return of income in due time, if a return is furnished by such person before the expiry of the assessment year or the tax payable by such person, not being a company, on the total income determined on regular assessment does not exceed rupees ten thousand it is proposed to amend sub-clause (a) of clause (ii) of the said proviso to provide that a person shall not be proceeded against under the said section for failure to furnish in due time the return of income under sub-section (1) of section 139, if such a person has furnished return under sub-section (8a) of section 139 for the relevant assessment year this amendment will take effect from 1st april, 2022 clause 82 seeks to amend the section 278a of the income-tax act relating to punishment for second and subsequent offences section 276b provides for prosecution for failure to credit tax deducted at source to the central government and section 276bb provides for prosecution for failure to credit tax collected at source to the central government it is proposed to amend the said section 278a so as to bring section 276bb within the purview of said section this amendment will take effect from 1st april, 2022 clause 83 seeks to amend section 278aa of the income-tax act relating to punishment not to be imposed the certain cases section 276b provides for prosecution for failure to credit tax deducted at source to the central government and section 276bb provides for prosecution for failure to credit tax collected at source to the central government it is proposed to amend the said section 278aa so as to bring section 276bb also within the purview of said section this amendment will take effect from 1st april, 2022 clause 84 seeks to substitute section 285b of the income-tax act relating to submission of statements by producers of cinematographic films the existing section provides that producers of cinematographic films shall furnish within thirty days from the end of the financial year or from the date of completion of the film, whichever is earlier, a statement containing particulars of all payments over fifty thousand rupees in the aggregate made by him or due from him to each person engaged by him it is proposed to substitute the said section to provide that any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any financial year shall, in respect of the period during which such production or specified activity is carried on by him in such financial year, furnish within the prescribed period, a statement in the prescribed form to the prescribed income tax authority in the prescribed manner, containing particulars of all payments of over fifty thousand rupees in the aggregate made by him or due from him to each such person as is engaged by him in such production or specified activity it is proposed to clarify that for the purposes of this section, "specified activity" means event management, documentary production, production of programmes for telecasting on television or over the top platforms or any other similar platform, sports event management, other performing arts or any other activity as the central government may, by notification in the official gazette, specify in this behalf this amendment will take effect from 1st april, 2022 customs clause 85 seeks to amend clause (34) of section 2 of the customs act so as to provide that "proper officer", in relation to any functions to be performed under the said act, means the officer of the customs who is assigned the functions by the board or the principal commissioner of customs or commissioner of customs under section 5 of the said act clause 86 seeks to substitute section 3 of the customs act so as to specify the classes of officers of customs, including the officers of the directorate of revenue intelligence, officers of customs (preventive) and audit officers for various purposes, as the board may specify clause 87 seeks to amend section 5 of the customs act relating to the powers of the officers of customs it is proposed to insert a new sub-section (1a) in the said section so as to empower the board to assign by notification, such functions as he may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions it is further proposed to insert a new sub-section (1b) in the said section so as to empower the principal commissioner of customs or commissioner of customs within their jurisdiction to assign by order such functions as he may deem fit to an officer of customs, who shall be the proper officer in relation to such functions it is also proposed to insert a new sub-section (4) in said section so as to provide the criteria which the board may consider while specifying the conditions and limitations imposed under sub-section (1) and assigning functions under sub-section (1a) to an officer of customs it is also proposed to insert a new sub-section (5) in the said section so as to empower the board in certain cases to specify by notification two or more officers of customs, whether or not of the same class, to have concurrent power and functions under the said act clause 88 seeks to amend section 14 of the customs act so as to empower the central government to make rules enabling the central board of indirect taxes and customs to specify the additional obligations of the importer in respect of a class of imported goods, whose value is not being declared correctly, the criteria of selection of such goods, and the checks, including the circumstances and manner of exercise of such checks, in respect of such goods clause 89 seeks to amend section 28e of the customs act so as to omit the explanation to clause (c) relating to expression 'joint venture in india' and also to omit clause (h) of the said section clause 90 seeks to amend sub-section (1) of section 28h of the customs act so as to provide that fee for application for advance ruling shall also be prescribed it further seeks to omit sub-section (3) and to amend sub-section (4) so as to provide that an applicant for advance ruling may withdraw his application at any time before a ruling is pronounced clause 91 seeks to substitute sub-section (7) of section 28-1 of the customs act so as to remove reference to 'members' from the said sub-section clause 92 seeks to substitute sub-section (2) of section 28j of the customs act so as to provide that advance ruling under sub-section (1) of that section shall remain valid for a period of three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier it further seeks to insert a proviso in the said sub-section so as to provide that in respect of advance rulings in force on the date the finance bill, 2022 receives assent of the president, the said period of three years shall be reckoned from the date on which the said finance bill receives assent of the president clause 93 seeks to insert a new section 110aa in the customs act so as to provide that where in pursuance of any proceeding under chapter xiia or chapter xiii, if an officer of customs has reasons to believe that any duty has been short-levied, not levied, short-paid or not paid or any duty has been erroneously refunded or any drawback has been erroneously allowed or any interest has been short-levied, not levied, short-paid or not paid, or erroneously refunded, then such officer of customs shall, after inquiry, investigation, or audit, transfer the relevant documents, along with a report in writing to the proper officer having jurisdiction, in respect of assessment of such duty, or who allowed such refund or drawback, or to an officer to whom proper officer is subordinate it further seeks to provide that in case of multiple jurisdictions, such transfer shall be made to an officer of customs to whom such matter is assigned by the board under section 5 clause 94 seeks to insert a new section 135aa in the customs act, so as to make punishable the publishing of information relating to the value or classification or quantity of goods entered for export from india, or import into india, or the details of the exporter or importer of such goods, unless required so to do under any law for the time being in force it further seeks to provide that nothing contained in the said section shall apply to any publication made by or on behalf of the central government clause 95 seeks to insert the words, figures and letters "or section 135aa" in subsection (1) of section 137 of the customs act so as to provide that no court shall take cognizance of any offence under the said section 135aa, except with the previous sanction of the principal commissioner of customs or commissioner of customs clause 96 seeks to give validation to any action taken or functions performed before the date of commencement of the finance act, 2022, under certain chapters of the customs act and notifications issued thereunder for appointing an officer of customs or assigning functions, by giving retrospective effect to sections 2, 3 and 5 of the customs act as amended by this act to that extent customs tariff clause 97 seeks to amend the first schedule to the customs tariff act –– (a) in the manner specified in the second schedule so as to revise the rates in respect of certain tariff items with effect from the 2nd february, 2022; (b) in the manner specified in the third schedule with a view to harmonise certain entries with harmonised system of nomenclature to create new tariff lines in respect of certain entries and to revise the rates in respect of certain tariff items, with effect from the 1st may, 2022 excise clause 98 seeks to amend the fourth schedule to the central excise act to insert two new tariff items 2710 12 43 and 2710 12 44 under sub-heading 2710 12 in chapter 27 relating to e12 and e15 fuel blends, as new bis specification is 17586 has been issued for ethanol blended petrol with percentage of ethanol upto twelve (e12) and fifteen (e15) percent, so as to align the fourth schedule to the central excise act with the proposed amendments for the sub-heading 2710 12 in the first schedule to the customs tariff act, 1975, in the manner specified in fourth schedule this amendment will take effect from the date on which the finance bill, 2022 receives the assent of the president central goods and services taxclause 99 seeks to amend section 16 of the central goods and services tax act, 2017 by inserting a new clause (ba) in sub-section (2) thereof, so as to provide that input tax credit with respect to a supply may be availed only when such credit has not been restricted in the details communicated to the registered person under section 38 it further seeks to amend sub-section (4) so as to provide that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note after the thirtieth day of november following the end of the financial year to which such invoice or debit note pertains, or furnishing of the relevant annual return, whichever is earlier clause 100 seeks to amend clause (b) of sub-section (2) of section 29 of the central goods and services tax act so as to provide that the registration of a person paying tax under section 10 is liable to be cancelled if the return for a financial year has not been furnished beyond three months from the due date of furnishing of the said return it further seeks to amend clause (c) of the said sub-section (2) so as to provide for prescribing continuous tax periods for which return has not been furnished, which would make a registration liable for cancellation, in respect of any registered person, other than a person specified in clause (b) thereof clause 101 seeks to amend sub-section (2) of section 34 of the central goods and services tax act so as to provide for thirtieth day of november following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for issuance of credit notes in respect of any supply made in a financial year clause 102 seeks to amend sub-section (1) of section 37 of the central goods and services tax act so as to provide for prescribing conditions and restrictions for furnishing the details of outward supply and the conditions and restrictions as well as manner and time for communication of the details of such outward supplies to concerned recipients it further seeks to omit sub-section (2) and first proviso to sub-section (1) so as to do away with two-way communication process in return filing it also seeks to amend sub-section (3) so as to remove reference to unmatched details under section 42 or section 43, as the said sections are proposed to be omitted, and to provide for thirtieth day of november following the end of the financial year or furnishing of the relevant annual return, whichever is earlier, as the last date for rectification of errors or omission in respect of details of outward supplies furnished under sub-section (1) it also seeks to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward supplies under sub-section (1) clause 103 seeks to substitute a new section for section 38 of the central goods and services tax act sub section (1) seeks to provide for prescribing such other supplies as well as the manner, time, conditions and restrictions for communication of details of inward supplies and input tax credit to the recipient by means of an auto-generated statement and to do away with two-way communication process in return filing sub-section (2) seeks to provide for the details of inward supplies in respect of which input tax credit may be availed and the details of supplies on which input tax credit cannot be availed by the recipient clause 104 seeks to amend sub-section (5) of section 39 of the central goods and services tax act so as to provide that the non-resident taxable person shall furnish the return for a month within thirteen days after the end of the month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier it further seeks to substitute the first proviso to sub-section (7) so as to provide an option to the persons furnishing return under proviso to sub-section (1) to pay either the selfassessed tax or an amount that may be prescribed it also seeks to amend sub-section (9) by removing reference of section 37 and section 38 and to amend the proviso to said sub-section (9) so as to provide for thirtieth day of november following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date for the rectification of errors in the return furnished under section 39 it also seeks to amend sub-section (10) so as to provide for furnishing of details of outward supplies of a tax period under sub-section (1) of section 37 as a condition for furnishing the return under section 39 for the said tax period clause 105 seeks to substitute a new section for section 41 of the central goods and services tax act so as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and to provide for availment of self-assessed input tax credit subject to such conditions and restrictions as may be prescribed clause 106 seeks to omit section 42 of the central goods and services tax act relating to matching, reversal and reclaiming of input tax credit so as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and subsequent matching, reversals and reclaim of such credit it further seeks to omit section 43 relating to matching, reversal and reclaim of reduction in output tax liability so as to do away with two-way communication process in return filing it also seeks to omit section 43a clause 107 seeks to amend sub-section (1) of section 47 of the central goods and services tax act so as to provide for levy of late fee for delayed filing of return under section 52 and to remove reference of section 38 as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38 clause 108 seeks to amend sub-section (2) of section 48 of the central goods and services tax act so as to remove reference to section 38 therefrom as there is no requirement of furnishing details of inward supplies by the registered person under the said section 38 clause 109 seeks to amend sub-section (4) of section 49 of the central goods and services tax act so as to provide for prescribing restrictions for utilizing the amount available in the electronic credit ledger it further seeks to amend sub-section (10) so as to allow transfer of amount available in electronic cash ledger under the central goods and services tax act of a registered person to the electronic cash ledger under the said act or the integrated goods and services tax act of a distinct person it also seeks to insert sub-section (12) so as to provide for prescribing the maximum proportion of output tax liability which may be discharged through the electronic credit ledger clause 110 seeks to substitute a new sub-section for sub-section (3) of section 50 of the central goods and services tax act, retrospectively, with effect from the 1st july, 2017, so as to provide for levy of interest on input tax credit wrongly availed and utilised, and to provide for prescribing manner of calculation of interest in such cases clause 111 seeks to amend proviso to sub-section (6) of section 52 of the central goods and services tax act so as to provide for thirtieth day of november following the end of the financial year, or the date of furnishing of the relevant annual return, whichever is earlier, as the last date upto which the rectification of errors shall be allowed in the statement furnished under sub-section (4) clause 112 seeks to amend proviso to sub-section (1) of section 54 of the central goods and services tax act so as to explicitly provide that claim of refund of any balance in the electronic cash ledger shall be made in such form and manner as may be prescribed it further seeks to amend sub-section (2) so as to align it with sub-section (1) by providing time limit of two years from the last day of the quarter in which the supply was received for claiming refund of tax paid on inward supplies of goods or services or both by the person specified in the said sub-section it also seeks to amend sub-section (10) so as to extend the scope of the said sub-section to all types of refund claims it also seeks to insert a new sub-clause (ba) in clause (2) of explanation in order to provide clarity regarding the relevant date for filing refund claim in respect of supplies made to a special economic zone developer or a special economic zone unit clause 113 o seeks to amend sub-section (2) of section 168 of the central goods and services tax act so as to remove reference to section 38 therefrom clause 114 seeks to amend notification number gsr 58(e), dated the 23rd january, 2018 to notify wwwgstgovin, retrospectively, with effect from 22nd june, 2017, as the common goods and services tax electronic portal, for all functions provided under central goods and services tax rules, 2017, save as otherwise provided in the notification issued vide number gsr 925 (e), dated the 13th december, 2019 clause 115 seeks to amend notification number gsr 661(e), dated the 28th june, 2017, so as to notify rate of interest under sub-section (3) of section 50 of the central goods and services tax act as 18%, retrospectively, with effect from the 1st day of july, 2017 clause 116 seeks to provide retrospective exemption from central tax in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period from the 1st day of july, 2017 upto the 30th day of september, 2019 (both days inclusive) it further seeks to provide that no refund shall be made of the said tax which has already been collected clause 117 seeks to give retrospective effect to the notification of the government of india in the ministry of finance (department of revenue) number gsr 746(e), dated the 30th september, 2019 with effect from the 1st day of july, 2017 it further seeks to provide that no refund shall be made of the central tax which has already been collected integrated goods and services taxclause 118 seeks to amend notification number gsr 698(e), dated the 28th june, 2017, so as to notify rate of interest under sub-section (3) of section 50 of the central goods and services tax act as 18%, retrospectively, with effect from the 1st day of july, 2017 clause 119 seeks to provide retrospective exemption from integrated tax in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period from the 1st day of july, 2017 upto the 30th day of september, 2019 (both days inclusive) it further seeks to provide that no refund shall be made of the said tax which has already been collected clause 120 seeks to give retrospective effect to the notification of the government of india in the ministry of finance (department of revenue) number gsr 745(e), dated the 30th september,2019 with effect from the 1st day of july,2017 it further seeks to provide that no refund shall be made of the integrated tax which has already been collected union territory goods and services taxclause 121 seeks to amend notification number gsr 747(e), dated the 30th june, 2017, so as to notify rate of interest under sub-section (3) of section 50 of the central goods and services tax act as 18%, retrospectively, with effect from the 1st day of july, 2017 clause 122 seeks to provide retrospective exemption from union territory tax in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period from the 1st day of july, 2017 upto the 30th day of september, 2019 (both days inclusive) it further seeks to provide that no refund shall be made of the said tax which has already been collected clause 123 seeks to give retrospective effect to the notification of the government of india in the ministry of finance (department of revenue) number gsr 747(e), dated the 30th september, 2019 with effect from the 1st day of july, 2017 it further seeks to provide that no refund shall be made of the union territory tax which has already been collected miscellaneous clause 124 seeks to amend sections 2 and 22 of the reserve bank of india act, 1934 it is proposed to provide clarity in section 2 of the said act that the central bank digital currency should also be regarded as bank notes it is further proposed to insert a new section 22a relating to non-applicability of sections 24, 25, 27, 28 and 39 of the said act to digital form of bank notes clause 125 seeks to amend the seventh schedule to the finance act, 2001 to substitute tariff item 2709 20 00 and the entries relating thereto with tariff item 2709 00 10 so as to align the said schedule with the fourth schedule to the central excise act, 1944 in the manner specified in the ninth schedule memorandum regarding delegated legislationclause 4 seeks to amend section 10 of the income-tax act relating to incomes not included in total income clause (23c) of the said section provides for exemption to the income of certain entities sub-clause (b) of clause 4 of the bill provides for amendment to the provisions of clause (23c) of section 10 of the income-tax act explanation 3 to the third proviso of clause (23c) of the said section provides for the form and manner in which the person referred to therein shall furnish a statement for the purposes of determining the amount of application under this proviso it is proposed to amend the tenth proviso to the said clause (23c) of the said section clause (a) of the said proviso provides for form, manner and place for keeping and maintaining the books of account and other documents to be provided by rules clause (b) of the said proviso provides for the form and manner in which the report of such audit shall be signed and verified by the accountant and setting forth such particulars, as may be provided by rules clause 6 seeks to amend section 12a of the income-tax act relating to conditions for applicability of sections 11 and 12 clause (b) of sub-section (1) of the said section 12a provides that the provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless, inter-alia, where the total income of the trust or institution as computed under this act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab and the person in receipt of the income furnishes by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be provided by rules it is proposed to substitute the said clause to provide that in addition to the condition requiring the trust or institutions, having income exceeding the maximum amount not chargeable to tax, to get their accounts audited, such trusts shall also be required to keep and maintain books of account and other documents in such form and manner and at such place, as may be provided by rules clause 31 seeks to amend section 115td of the income-tax act relating to tax on accreted income the proposed sub-section (2) of the said section provides that the accreted income for the purposes of sub-section (1) means the amount by which the aggregate fair market value of the total assets of the specified person, as on the specified date, exceeds the total liability of such specified person, computed in accordance with the method of valuation, as may be provided by rules clause 38 seeks to amend section 139 of the income-tax act relating to return of income it is proposed to insert a new sub-section (8a) in the said section to provide that any person, whether or not he has furnished a return under sub-section (1), sub-section (4) or sub-section (5), for an assessment year (herein referred to as the relevant assessment year), may furnish an updated return of his income or the income of any other person in respect of which he is assessable under the income-tax act, for the previous year relevant to such assessment year, in the prescribed form, verified in the manner and setting forth such particulars as may be provided by rules, at any time within twenty-four months from the end of the relevant assessment year clause 54 seeks to insert a new section 170a of the income-tax act relating to effect of order of tribunal or court in respect of business reorgainsation it is proposed to provide that notwithstanding anything to the contrary contained in section 139 in case of business reorganisation, where prior to the date of order of a high court or tribunal or an adjudicating authority, as the case may be, any return of income had been furnished by the successor under the provisions of section 139 for any assessment year relevant to the previous year to which such order applies, such successor shall furnish a modified return within a period of six months in such form and manner as may be provided by rules clause 66 seeks to insert a new section 239a in the income-tax act relating to refund for denying liability to deduct tax in certain cases the proposed new section provides that where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person claims that no tax was required to be deducted on such income, he may file an application before the assessing officer for refund of such tax deducted and such application shall be filed by such person only after having paid such tax to the credit of the central government within a period of thirty days from the date of payment of such tax, in such form and manner as may be provided by rules indirect taxes clause 100 seeks to amend clause (c) of sub-section (2) of section 29 of the central goods and services tax act so as to provide by rules continuous tax periods for which return has not been furnished, which would make a registration liable for cancellation, in respect of any registered person, other than a person specified in clause (b) thereof clause 103 seeks to substitute a new section for section 38 of the central goods and services tax act sub-section (1) seeks to empower the central government to make rules to specify other supplies as well as the manner, time, conditions and restrictions for communication of details of inward supplies and input tax credit to the recipient by means of an auto-generated statement and to do away with two-way communication process in return filing clause 105 seeks to substitute a new section for section 41 of the central goods and services tax act so as to do away with the concept of "claim" of eligible input tax credit on a "provisional" basis and to provide for availment of self-assessed input tax credit subject to such conditions and restrictions as may be provided by rules clause 109 seeks to amend section 49 of the central goods and services tax act to insert sub-section (12) so as to empower the central government to make rules to specify maximum proportion of output tax liability which may be discharged through the electronic credit ledger clause 110 seeks to substitute a new sub-section for sub-section (3) of section 50 of the central goods and services tax act so as to provide for levy of interest on input tax credit wrongly availed and utilised, and to provide by rules the manner of calculation of interest in such cases 2 the matters in respect of which rules or regulations may be made or notifications or order may be issued in accordance with the provisions of the bill are matters of procedure and detail and it is not practicable to provide for them in the bill itself 3 the delegation of legislative power is, therefore, of a normal character _________________________ a billto give effect to the financial proposals of the central government for the financial year 2022-2023 _________________________ (smt nirmala sitharaman, minister of finance) | Parliament_bills | 1f1e96d4-809a-5ac1-aff7-107ef0a581cf |
the contrac1' ubcurt (:~zgl;k7[ol; ail;n aboli tion) 13ill, 1967 (~o be/as in~roduceg ~~~)1 page 4, line 26,-2 page 6, line 6,-fqr "pur-pose" ~ iipurposes ll 3 page 7, line 34,-after "limits" :jnsert " ii , 4 page 8, line 35,-iqi " ii ~ "," 5 page 14, lineio,-for "1888" ~ "1898" 6 page 14, line 16,-aft ar "labour" ~ " ii , -- 7 page 16, line 36,-(i) ~ a sh&ll" ~ a should" (11) !sis "sug-section (1)," ~ "sut-section (1) 8 correct line numbers on pages 1, 5 and 7 n3\'1 dol· ~:y 27, 19$7 -avana 5, 1889 ( saka) the contract labour (regulation and abolition) bill, 1967 arrangement of clauses chapter i pri!'!liminary clauses1 short title, extent, commencement and application 2 definitions chapter ii i'm: advisory boards,3 central advisory board 4 state advisory board 5 power to constitute committees chapter in registration of establishmints employing 00lmla(2' ~6 appointment of registering oftlcers , 7 registration of certain establishments 8 revocation of registration in certain cases 9 effect of non-registration 10 prohibition of employment of contract labqur chapter iv licensing of contractors11 appointment of licensing oflic'ers 12 licensing of contractors 13 grant of licences 14 revocation, 'suspension and amendment of licences 15 appeal chapter v welfare and health of contract labour clauses16 canteens 17 rest-rooms 18 other facilities 19 first-aid facilities 20 liability of principal employer in certain cases 21 responsibility for payment of wages chapter vi penalties and procedurl!j22 obstructions 23 contravention of provisiqil$ r~garding employlncnt of co~:" tract labour 24 other offences 25 offences by companies 26 cognizance of offences 27 limitation of prosecutions chapter vu miscellaneous28 inspecting staff 29 registers and other records to be maintained 30 effect of laws and agreements inconsistent with this act 31 power to exempt in special cases 32 protection ot action taken under this act 33 power to give directions 34 power to remove difficulties ~5 power to make rules a bill to regulate the employment of contract labour in certain eltablfsh· ments and to provide for its abolition in certain circumstances and for matters connected therewith be it enacted by parliament in the eighteenth year of the republic of india a8 follow:- chapter! preliminary s1 (1) this act may be called the contract labour and abolition) act, 1967 (regulation short title, extent, com (2) it extends to the whole of india except the state of jammu mence_ kashm ment ilild and fr application (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 different provisions of this act (4) it applies-(a) to every establishment in which twenty or more work- s men are employed or were 'employed on any day of the preceding twelve months as contract labour; (b) to every contractor who employ,:; or who employed on any day of the preceding twelve months twenty or more workmen: 10 provided that the appropriate government may, after giving not less than two months' notice of its intention so to do, by notification in the official gazette, apply the provisions of this act to any establishment or contractor employing such number of workmen less than twenty as may be specified in the notification is (5) (a) it shall not apply to establishments in which work only of an intermittent or casual nature is performed (b) if a question arises whether work performed in an establishment is of an intermittent or casual nature, the decision of the appropriate government thereon shall be final 20 2 in this act, unless the context otherwise requircs,--deftnitions (a) "appropriate government" means,-(l) in relation to-(i) any establishment pertaining to any industry carried on by or under the authority of the central 25 government, or pertaining to any such controlled industry as may be specified in this behalf by the central government, or (ii) any establishment of any railway, cantonment board, major port, mine or oil-freid, or 30 (iii) any establishment of a banking or izwuftnce company, the central government, (2) in relation to any other establishment, the government of the state in which that other 'establishment is 3s situated; (b) a workman shall be deemed to be employed as "contract labour" in or in connection with the work of an establishment ~~~n he is hired in or in connection with such work by or through a contractor, with or without the knowledge oi the principal employer; (c) "contractor", in relation to an establishment, means 8 pt'lwn who 12lldertakes -to proouce ·a given 1"esuit for'the e"stab-5 lisbment, other thana mere sapply of goods 'or iirtic1esof manu facture to such prtablishment, through contract labour (jr who supplies contract labour for any work of the establishment and includes a sub-contractor; (d) "controll'ed industry" means any industry the control 10 of which by the union has been declared by any central act to be expedient in the public interest; (e) "establiebment" means-(i) any office or department of the government or a local authority, or is (ii) any place where any industry, trade, business, manufacture or occupation is carried on; <f) "prescribed" meana pre&er'ibed by rules macie· under this act; (g) "principal employer" meana-:lo (i) in relation toany 4ftiaeor depalthlent af the government or a local authority, the head of that office or department or such other officer as the government or th'e local authority, the·cae may be, may specify in this behalf, 2s (ii) in a factory, the owner or occupier of the factory and where a person has been named as the manager of the factory under the factmies act, 1948, the person 80 named, no! 19'8 (iii) in a mine, the owner or agent of the mine ad where a person has befen named as the manager of the mine, the person so named, 30 (iv) in any other establishment, any person responsible for the supervision and control of the establishment; expl4nation-for the puj'}xlb'e of sub-dauae (iii) of thil clause, the expressions "mine", "owner" and "agent" shall have the meanings respectively assigned to them in clause (j), clause (1) and claus'e (c) of sub-section (1) of section 2 of the minei act, 1952; 35 of 1952 "of 1938 (h) "wages" shall have the meaning usignedto it in clause (vi) of section 2 of the payment of wag act, 1~; (i) "workman" means any person employed in or in connection with the work of any establishment to do any skiued, semi-skilled or un-skilled manual, supervisory, technical or clerical work for hire or reward, whether the terms' of employment be express or implied, but does not include any such 5 person-(a) who is employed mainly in a managerial or administrative capacity; or (b) who, being employed in a supervisory capacity draws wages exceeding five hundred rupees p'er mensem or 10 exercises, either by the nature of the duties attached to th'e office or by reason of the powers vested in him, functions mainly of a managerial nature; or (c) who is an out-worker, that is to say, a person to whom any articles or materials are given out by or on be- is half of the principal employer to be made up, cleaned, washed, altered, ornamented, finished, repaired, adapted or otherwise processed for sale for the purposes of the trade or business of the principal employer and the process is to be carried out either in the home of the out-worker or in some 20 other premises, not being premises und'er the control and management of the principal employer chapter iicentral advisory board the advisory boalu>s 3 (1) the central government shall, as soon as may be, constitute 2s a broad to be called the central advisory contract labour board (hereinafter referred to as the central board) to advise the central government on such matters arisin" out of the administration of this act as may be referred to it and to carry out other functions assiened to it under this act n-(2) the central board shall consist of-(a) a chairman to be appointed by the central govern-ment; (b) the chief labour commissioner (central), ex-otjicio; (c) such number of members, not exceeding seventeen as 35 the central governm'ent may nominate, to represent that government, the railways, the coal industry, the mining industry, the contractors, the workmen and any other interests which, in the opinion of the central government, ought to be represented on the central board (3) the number of persons to be appointed as members from each of the categories specifi:ed in sub-section (2), the term of office and other conditions of service of, the procedure to be followed in the discharge of their functions by, and the manner of filling vacan-s cies among, the members of the central board shall be such as may , be prescribed 4 (1) the state government may constitute a board to be called state the state advisory contract labour board (hereinaftpr referred to adviaory as the state board) to advise thp gtate government on such matters board 10 arising out of the administration of this act as may be referred to it and to carry out other functions assigned to it under this act (z) the state board shall consist of-(a) a chairman to b~ appointed by the state government; j5 (b) the labour commissioner, ex-officio, or in his absence any other officer nominated bv the state government in that b~h!llfi ¥ 20 (c) such number of members, not exce«iing eleven, a the state government may nominate to repreeent that goy'era ment, the industry, the contracton, the workmen and any oth interests which, in the opinion of the state government, ourht to be repreaented on the state board (a) the number of persons to be appointed •• members from each of the categories specified in su~tlon (2), the term of offtee and other conditions of service of, the procedure to b'e followed 1n 25 the discharge of their functions by, and the manner of fi111ng vacandes among, the members of the state b08j'd shall be such as may be prescribed 5 (1) the central board or the state board, 85 the case may be, powerto may constitute such committees and' for such purpose or puj'posfli as =~ 30 it may think fit ' tees (2) the committee constitut"d under sub-js€'ction (1) shan meet at such times and places and sh~l11 ob~erve such rules of procedure in regard to the transaction of business at its meetings as may he prescribed 35 (3) the members of a committee hall be paid such fees and, allowances for attending its meetings as may be pre8eriw: ' provided that no fees shall be payable to a member who is an officer of government or of any corporation elltablh'lhed by any law tw ijle im~ being in force chapter iii rzaistration of establishments jdmployimg contract labour6 the appropriate government may, by an order notified in the official gazette-appointmentol registerin, omeer • (a) appoint such persons, being gazetted officers of govem-5 ment, as it thinks flt to be registering officers for the purpose of thb chapter, and (b) define the limits within which a registering officer shall exercise the powers conferred on him by or under this act relistration of certain establishment 7 (1) every principal employer of an establishment to which 10 this act applies shall, within such period as the appropriate governm'ent may, by notification in the official gazette, fix in this behalf with respect to establishments generally or with respect to any class of them, make an application to the registering officer in the prescribed mann~r for regi~tr~ti'm of the establishment: 15 provided that the registering officer may entertain any such appltcation for registration after expiry of the period fixed in this bmalf; if the registering oftleer -is, satisfied ,that the applicant was pde'yeldted by suffttiemt cause from· making the apj,'hcation in time' (2) if the appucation for re~ratjof;l is,eqm~1etein, au r~cts 20 the registering officer shall register the establishment and issue to tl~_ ~llcip,l, employe,; of tbe: ~l:ill~ a eerti~,ot 'agilttatiqafr~oll",iqij:l a~ch: partj~,_ ~m' ~ ~, ~" if_ tl~f,r~~~illa 0i'-qor: is saj;ift~4, ~h~· ooa l'e~f,~~, ]tevbcatian of regiatration in ce~n ~ m_~ge to h4l\inth~ ~~jf 01;- otb~:;,- tllat thx:lrp&istutiptj otjo,y25 establishment has been obtained by misrepresentation 10f" ruppres,:, sion of any material fact, or that for any other reason the registration has ~ome useless or ineffective and, therefore, reql1ires to be revoked,the registering oftker may, after giving an opportunity to the principal employer of the establishment to be heard and with 30 the previotls approval of the appropriate government, revoke the registration 9 no principal employer of an establishment, to which tqis act applies, shall-(a) in the case of an establishment required to be register- 35 effect of non-registration ~d under section 7, but which has not been registered within the time -fixed for the purpose under that section, (b) in the case of an esta})li,slwtent the regi,stratio~ in respecl of which has been revok~ undet section 8, employ ~ontract labour in the establishment attar the exp~ of the,4° period referred to in clause (a) or after the revocation of registration referred to in clause (b), as the case may be 10 (1) notwithstanding anything contained in this act, the prohibiappropriate gove-rnment may, after consultation 'with the central tion of 5 board or, as the case may be, a state board, prohibit, by notification empt)oyt- th offi' i g men ° in e cia azette, employment of contract labour in any pro- contract cess, operation or other work in any establishment labour , (2) before issuing any notification under sub-section (1) in relation to an establishment, the appropriate government shall have 10 regard to the conditions of work and benefits provided for the contract labour in that establishment and other relevant factors, such as:-i (a) whether the process operation or other work is incidental to, or necessary for the industry, trade, businen, manu-is facture or occupation that is carried on in the establishment: (b) wheiher it is of perennial nature, that is to say, it is of sufficient duration having regard to the nature of ind1lstry, trade, business, manufacture or occupation carried on in that es-tablishment; 20 (e) whether it is done ordinarily through regular workmen in that establishment or an establishment similar thereto; (d) whether it is sufficient to employ considerable number of whole-time workmen expzanatton-if a question arises whether a'ny process or ope-2s ration or other work is of perennial nature, the decision of the appropriate government thereon shall be finnl r " '-_·i~_i_ chapter iv licensing of contractors11 the appropriate gover'nment may, by an 30 the oftlcial gazette,-order notified in appointment of lieenline offteen (a) appoint sueh penod5, bein, gazetted ofilcers of government, as it thinks fit to be licensiq ofllcers for the purpoees of this chapter; and 35 (b) define the limits within which a licensing officer shan exercise the powers conferred on licc1)sing officers by or under this act licenainc 12 (1) with eftect from such date as the appropriate governof eonment may, by notificatidn in the official gazette, appoint, no contractors tractor to whom this act applies, shall undertake or execute any work through contract labour except under and in accordance with a licence issued in that behalf by the licensing officer s grant of ncences (2) subject to the provisions of this act, a licence under subsection (1) may contain such conditions includi·ng in particular, conditions as to hours of work, fixation of minimum wages and other essential ame'nities in respect of contract labour as the appropriate government may deem fit to impose in accordance with the 10 rules, if any, made under section 35 and shall be issued on payment of such fees and dn the deposit of such sum, if any, as security for the due performance of the conditions as may be prescribed ~- ----------- __ ,,----"--'~ 13 (1) every application for the grant of a licence under subsection (1) of section 12 shall be made in the prescribed form and is shall contain the particulars regarding the location o~ the establishment, the nature of process, operation or work for which contract labour is to ,be employed and such other particulars as may be prescribed (2) the licensing officer may make such investigation in respect 20 of the application received under sub-section (1) and in making any such investigation the licensing officer shall follow such procedure as may be prescribed ' -~-"-'''''-''-- --- _-(3) a licence granted under this chapter ~hall be valid for the period specified therein and may be renewed from time to time for 25 such period and on payment of such fees and on such conditions as may be prescribed 14 (1) if the licensing officer is satisfied, either on a reference made to him in this behalf or otherwise, that-(a) a licence granted under section 12 has been obtained 30 by misrepresentation or suppression of any material fact, or rev"oc1ltion, ius pension and amendment of lic:eneea (b) the holder of a lice'nce has, without reasonable cause, failed to comply with the conditions subject to which the licence has been granted or has contravened any of the provisions of this act or the rules made thereunder 3s ,-then, without prejudice to any other pe'nalty to which the holder of the licence may be liable under this act, the licensing officer may, after giving the holder of the licence an opportunity of showing caus'e, revoke or suspend the licence or forfeit the sum, if any, or any portion thereof deposited as security for the due pertormance of the conditions subject to which the licence haa been granted (2) subject to any rules that may be made in this behalf, the 5 licensing oftlcer may vary or amend a licence granted under lee-'don 12 15 (1) any person aggrieved by an order made under section 7, ~l section 8, section 12 or section 14 may within thirty days from the date on which the order is communicated to him, prefer ad appeal jo to an appellate officer who shall be a person nominated in this behalf by the appropriate government: provided that the appellate officer may entertain the appeal after the expiry of the said period of thirty days, if he is sattsfled that the appellant was preve'nted by sufficient cause from ftling the i s appeal in time (2) on receipt of an appeal under sub-section (1), the appellate officer shall, after giving the appella'nt an opportunity of beina heard dispose of the appeal as expeditiously as possible chapter v welfare and health of contract labour16 (1) the appropriate government may make rules requiring canteen • that in every establishment-(a) to which this act applies, (b) wherein work requiring employment of contract labour 2s is likely to continue for such period as may be prescribed, a'nd (c) wherein contract labour numbering one hundred or more is ordinarily employed by a contractor, one or more canteens shall be provided and maintained by the contractor for the use of iuch contract labour 30 (2) without prejudice to the generality of the foregoing power, such rules may provide for-(a) the date by which the canteens shall be provided; (b) the number of canteens that shall be provided and the standards in respect of construction, accommodation, furniture and other equipment of the canteens; and 35 (c) the foodstufts which may he served therein and the charges which may be made therefor 17 (1) in every place wherein contract labour is required to halt at night in connection with the work of an establishment-restrooms (4) to which this act applies, and 5 (b) in which work requiring employment of contract labour is likely to continue for such period as may be prescribed, there shall be provided and maintained by the contractor for the use of the contract labour such number of rest-rooms or such other 10 suitable alternative accommodation within such time a8 may be prescribed (2) the rest-rooms or the alternative accommodation to be provided under sub-section (1) shall be sufficiently lighted and ventilated and shall be maintained in a clean and comfortable condition 15 other 18 it shall be the duty of every contractor employing contract facilities labour in connection with the work of an establishment to which this act applies, to provide and maintain-(a) a sufficient supply of wholesome drinking water for the contract labour at convenient places; 20 (b) a sufficient number of latrines and urinals of the prescribed types so situated as to be convenient and accessible to the contract labour in the establishment; and (c) washing facilities first aid facilities 19 there shall be provided and maintained by the contractor so 25 as to he readily accessible during all working hours a first-aid box equipped with the prescribed contents at every place where contract labour is employed by him liabillty of principal em-,ployer in certain c8sea 20 (1) if any amenity required to be provided under section 16, section 17, section 18 or section 19 for the benefit of the contract 30 labour employed in an establishment is not provided by the contractor within the time prescribed therefor, such amenity shall be provided by the principal employer within such time as may be prescribed (2) all expenses incurred by the principal employer in provid- 35 ing the amenity may be recovered by the principal employer from the contractor either by deduction from any amount payable to the ~ntractot under any contract or as a debt payable by the contrae:-'or ' j<' , •• 21 (1) a contractor shall be l'esponslble for payment of waaes resptrftato each worker employed by him as contract labour and such waaes butty for s shall be paid before tne expiry 01 such period as may be prescribed pafjftl8nt of" (2) every principal employer shall nominate a representative duly authorised by him to be present at the time of disbursement, 01 wages by the contractor and it shah be the duty 01 such representative to certify the amounts paid as wages in such manner as 10 may be prescribed (3) it shall be the duty of the contractor to ensure the disbursement of wages in the prese-nce of the authorised representative 01 lle prmcipal employer (4) in case the contractor fails to make payment 01 wages wlthlo is the prescribed period or makes short payment, then the princlpa! empioyer shall be liable to make payment 01 wages in 1wi or 'ull! u'opald balance due, as the case may be, to the contract labour employed by the contractor and recover the amount so paid !rom the contractor either by deduction trom any amount payaole to the :!ontractor under any contract or as a debt payable by the contrac-20 ',or chapter vi penalties and procedure22 (1) whoever obstructs an inspector in the dibcharae of his oblltruo-2s juties under thi8 act or refuses or willuuy neglects to atford the tioni, inspector any reasanable facility for making any inapecllon, eumination, inquiry or investigation authorised by or under this act in relation to an establishment to which, or a contractor to whom, this act applies, shall be punishable witn imprisonment for a term which may extend to three months, or with tine which may extend 30 to five hundred rupees, or with both \ (2) whoever wilfully refuses to produce on the demand of an inspector any register or other document kept in pursuance of thii act or prevents or attempts to prevent or does any thing which 35 he has reason to believe is likely to prevent any person from ed b t appearing before or being examm y an mspec or acwng m pursuance of his duties under this act, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both contraventionof provisiora re,ardin, employment of contract labour 23 whoever contravenes any provision of this act or of any rules made thereunder prohibiting, restricting or regulating the employment of contract labour, or contravene's any condition of a licence granted under this act, shall be punishable with imprisonment for a term which may extend to three month's, or with fine s which may extend to one thousand rupees, or with both, and in the case of a continuing contravention with an additional fine which may extend to one hundred rupees for every day during which such contravention continues after conviction for the first such cdntravention 10 24 if any person contravenes any of the provisions of this act or of any rules made thereunder for which no other penalty is elsewhere provided, he shall be punishable with imprisonme'nt for a term which may extend to three months or with fine which may extend to one thousand rupees, or with both offences by companes 25 (1) if the person committing an offence under this act is a company, the company as well as every person in charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and 20 punished accordingly: provided that nothing contained in this sub-section shall re'nder any such person liable to any punishment 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 25 (2) notwithstanding anything contained in subsection (1), where an offence under 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 that the commission of the offence is attributable to any neglect on the part of any director, manager, 30 managi'ng agent or any other officer of the company, such director, manager, managing agent or such other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation:--}<'or the purpose of this section-3s (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 26 no court shall take cognizance of any offence under this act oocblzexcept on a complaint made by, or with the previous sanction in anee of writing of, the inspector and no court inferior to that of a presidency offences magistrate or a magistrate of the first class shall try any offence s puni$hable under this act 27 no court shall take cognizance of an offence punishable limitation under this act unless the complaint thereof is made within three of ~rol'le_ months from the date on which the alleged commission of the cuhons offence came to the knowledge of an inspector: 10 provided that where the offence consists of disobeying a written order made by an inspector, complaint thereof may be made within six months of the date on which the offence is alleged to have been committed chapter vii miscellaneousis 28 (1) the appropriate government may, by notification in inspeetinj the official gazette, appoint such persons as it thinks fit to be ina- atafr pectors for the purposes of this act, and define the lo::al limits with in which they shau exercise their powen under this act 20 (2) subject to any rules made in this behalf, an inspector may, within the local limits for which he is appointed-(a) enter, at all reasonable hours, with such assistance (if any), being persons in the service of the gov"ernment or any local or other public authority as he thinks fit, any premises 2s or place where contract labour is employed, for the purpose of examining any register or record or notices required to be kept or exhibited by or under this act or rules made thereunder, and require the production thereof for inspection; (b) examine any person whom he finds in any such premises 30 or place and who, he has reasonable cause to believe, is a workman employed therein; (c) require any person giving out work and any workman, to give any information, which is in his powpr to give with respect to the names and addresses of the persons to, for and 35 from whom the work is given out or received, and with respect to the payments to be made for the workj (d) seize or take copies of such register, record of wages or notices or portions thereof as he may consider relevant in respect of an offence under this act which he has reason to believe has been committed by the principal employer; and (e) exercise such other powers as may be prescribed 5 (3) any person required to produce any document or thing or to give any information required by an inspector under sub-section (2) shall be deemed to be legally bound to do so within the meaning of section 175 and sedion ] 76 of the indian penal code 45 of 1860, i (4) the provisions of the code of criminal procedure, 1888, shall, 10 5 of 1898 j 10 far as may be, apply to any search or seizure under sub-section (2) as they apply to any search or seizure made under the authority of a warrant issued under section 98 of the said code 29 (1) every principal employer and every contractor shall maintain such registers and r€<:ords giving such particulars of 15 contract labour, employed, the nature of work performed by the contract labour, the rates of wages paid to the contract labour and such other particulars in such form as may be prescribed k-isterll and tnher records to be maintaifted (2) every principal employer and every contractor shall keep exhibited in such manner as may be prescribed within the premises 20 of the estahlishm'ent where the contract labour is employed, notices in the prescribed form containing particulars about the hours of work, nature of duty and such other information as may be prescribed 30 (1) the provisions of this act shall have effect notwith- 25 standing anything inconsistent therewith contained in any other law or i'n the terms of any agreement or contract of service, or in any atanding orders applicable to the establishment whether made before or after the commencement of this act: etrect of lawtand aareementa inconsistent with this act, provided that where under any such agreement, contract of 30 service or standing orders the contract labour employed in the establishment are entitled to benefits in respect of any matter which are more favourable to them than those to which they would be entitled under this act, the contract labour shall continue to be entitled to the more favourable benefits in respect of that matter, 35 notwithstanding that they receive benefits in respect of other matters under this act (2) nothing contained in this act shall be construed as precluding any such contract labour from entering into an agreement with ute principal employer or the contractor, as the case may be, for granting them rights or privileges in respect of any matter which are more favourable to them than those to which they would be entitled under this act , 31 the appropriate government, may, if in its opinion it is power to necessary or expedient so to do, direct, by notification in the olftcial exempt in gazette, that subject to such conditions and restrictions, if any, and special for such period or periods, as may be spectfted in the notifieat'lon, cu8l all or any of the provisions of this act or the rules made thereunder 10 shall not apply to any establishment or class of establishments or any class of contractors 32 (1) no suit, prosecution or other legal proceeding shall jle protection against any registering officer, licensing officer or any other govem- ot ction ment servant or against any member of the central board or the taken is state board, as the -ease may be, for anything which is in good faith under done or intended to be done in pursuance of this act ~r any rule or tbjj act order made thereund'er (2) no suit or other legal proceeding shall lie against the government for any damage caueed or likely to be caused by anything 20 which is in good faith don'e or intended to be done in pursuance of this act or any rule or order made thereunder 33 the central government may give directiod:i to the govern- power ment of any state as to the carrying into ex'ecution in the state of to live the provisions contained in this act directions 25 34 if any difficulty arises in giving effect to the proviaion of power this act, the central government may, by order published in the to remove official gazette, make suob provisions not tnconsistent with thea d:ltilculuee provisions of this act, as appears to it to be necessary or expedient 'for removing the difficulty 30 35 (1) the appropriate government may, subject to the condl- power to tion of previous publication, make rules for carrying out the pur- make poses of this act rui • (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the 35 following matters, namely:-(a) the number of persons to be appointed as memben representing various interests on the central board and the state board, the term of their office and other conditions of service, the procedure to be followed in the discharge of their functions and the m8nn£'t of filling vacancies; (b) the times and places of the meetings of any commit,tee constituted under this act, the procedure to, be followed at such 5 meetings including the quorum necessary for the transaction of business, and the :fees and allowances that may be paid to the m'embers of a committee; , (c) the manner in which establishments may be registered under section 7, the levy of a fee therefor and the form of certi 10 flcate of registration; (d) the form of application for the grant or renewal of a licence under section 13 and the particulars it may contain; (e) the manner in which an i'nvestigation! is to be made in respect of an application for the grant of a licence and the mat- is ters to be taken into account in granting or refusing a licence; (f) the form of a licence which may be granted or renewed under section 12 and the conditions subject to which the licence may be granted or renewed, the fees to be levied for the grant or renewal of a licence and the deposit of any sum as security 20 for the performance of such conditions; i (g) the circumstances under which licences may be varied or amended under sectio'n 14; (h); the form and manner in which appeals may be flied under section 15 and the procedure to be followed by appellate 25 officers in disposing of the appealls; (i) the time within which facilities required by this act to be provided and maintained may be so provided by the contractor and in case of default on the part of the contractor, by the principal employer; 30 (j) tlie number and types of canteens, rest-rooms, latrines and urinals that should be provided and maintained; (k) the type of equipment that should be provided in the first-aid boxes; 4 (1) the period within which wages payable to contract 3s labour shall be paid by the contractor under sug-section (1), -si of section 21; (m) the fonn of registers and records to be maintained b;v principal employers and contractors; (n) the submission of returns, forms in which, and the authorities to which, such retums may be submitted; (0) the collection of any informatlon or statistics in relation to contract labour; add (p) any other matter which has to be, or may be, prelcribed under thi act (3) every rule made by the central govel"llment under this act 10 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 sessiodl, and if before the expiry of the sessictn in which it is so laid or the session immediately following, both houses agree in making any is 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; 80 however that a'ny such modification or annulment shall be without prejudice to the validity of anything previously done under that rule 2 the proposed bill aims at the abolition of contract ~abour in respect of such categories as may be notified by the appropriate government in the light of certain criteria that have been laid down, and at regulating the s'ervice conditions of contract labour where abolition is not posatble the bill provides for the setting up of advisory boards of a tripartite character, representing various interests, to advise the ,central and state governments in administering th~ legislation and registration of establishments and contractors under the scheme of the bill, the provision and maintenance of certain basic welfare amenities for contract labour, like drinking water and first-aid facilities, and in certain cases rest-rooms and cant~ens have been made obligatory provisions have also been made to guard against defaults in the matter of wage payment new delhi; jaisukhlal hathl the 3rd june, 1967 president's recommendation under article 117 of the constitution of india[copy of letter no lwi(i)14(4)j67, dated the 29th june, 1967 from shri jai sukh la! hathi, minister of labour, employment and rehabilitation to the secretary, lok sabha] the president, having been informed of the subject matter of the above biu, has recommended it, under article 117 (3) of the constitution, for consideration of the lok sabha n "':"' the following clauses of the contract labour (regulation and abolition) bill involve expenditure to the central govet'llment:-(1) clause 3-constitution of a central advisory board (2) clause f>-appointment of committees by the central advisory board (3) clause s:-registration of establishments (appojntment of registering officers for the central iphere) (4) clause ll-appointment of licensing oftlcen and lue of licencea for the central phere (5) clau8e 28-appointme'llt of inapecting taft bl tbe central government 2 it is proposed to entrust the enforcement of ~,pnodl of the bill in all establishments in respect of which the central government is 'appropriate' government, ie, work relating to registration of establishment employine contract labour (clauae 6), 1teeni-ing of contractors (clause 11), tnspecti0d8 (clause 28), etc, to the central industrial relations machinery it may be n8cellary to appoint one assistant labour commi8llli(1ner at each re,ional headquarters namely, bombay, calcutta, madras jabalpur, kanpur, dhidbad and hyderabad, and two labour enforcement 0fbcen in each region taking into account the aclminiltratlve work that may devolve on the office of the chief labour commlssioder ,ed the department of labour and employment, the fouowjna ttiift it itbiy to be requ1red:-i department of labour and employment 1 rs ~(400)-800 1 section oftlcer 2 udc 3 ldc " 1 1 u oj1ice oj the chief labour commiuioner " 1 regional lebaur commissioner 1 ri 800-1260 2 section 01ilcer 1 ,: , a stenosrapher 1~, , , , ~" " • assistants 5 udc •• 6 ldca 7 ,daftly ! 2 2 1 2 7 rs 600-950 7 7 7 8 pegdi -- ill regioncll headquarter 1 assistant labour commisflioners 2 udcs 3 ldcs 4peona q iv for field work 14 rs 350-25-575 1 labour enforcement officers 2 l d cs 14 14 3 peodi the total non-recurring expenditure likely to be incurred on the purchase of furniture, typewriters, etc, will amount to rs 37,000 and recurring expenditure to about rs 4,52,000 per annum 3 in addition to the expenditure mentioned above expenditure on ta and da of the non-ofticial members of the central advisory board, to be constituted under clause 3 and committees to be constituted under clause ~ of the bill will also be met by the department of labour and employment for holding two meetings in a year the expenditure is likely to be rs 10,000 per annum, thus increasing the annual recurring expenditure to rs 4,62,000 memorandum regarding delegated legislationclause 16 of the bill empowers the appropriate government to make rules regarding canteens to be provided by contracton in every establishment wherein contract labour numbering one hundred or more is ordinarily employed and wherein work requiring employment of contract labour is ukely to continue for the prescribed period the matters in respect of which rules may be made relate to the date by which the canteens should be provided, the number of canteens, the standards in respect of construction, accommodation and furniture to be provided and the foodstuffs which may be served and the charges which may be made therefor ---" 2 clause 28 (2) of the bill provides for the making of rules subiect to which the inspecting staff may exercise the powers of entry, inspection, search and seizure conferred under that clause 3 clause 35 of the bul empowers the appropriate government to make rules for carrying out the purposes of the act the various matters in respect of which rules may be made are specified in subclause (2) of that clause they relate inter-alia to the constitution of the central and the state advisory boards, the procedure to be followed by the central board and the state boards and by the committees thereof, manner and procedure for registration of eostablishments, the fonn of application for the grant or renewal of licences for contractors, etc, the form and manner in which appeals may be filed and the procedure to be followed by appellate ofbcert; the manner and time within which facflities like canteens, rest-rooms ~l1pplv of whol~me drinking water, latrines, urinals and ftrst-ald facilities shall be provided and maintained by the contractors, and in certain contingencies, by the principal employer, the period within which the wages have to be paid by the contractor and the manner in which the representative of the principal employer should certify the payment of wages, the forms of registers to be maintained and the returns to be submitted 4 these are all matters of administrative procedure and detail the delegation of ~egislative power is thus of a nonnal character a rill , ) _ tepte the employment of confj act jabour in certain establishments and to provide for its abolition in certain chcumf,t8nces and for mattcrs connected thcjewith (shri jm sukh lal hatm, minister of labour, employment and rehabilitation) | Parliament_bills | 0ac07490-a0f8-505e-b24c-c2c660877ceb |
bill no 22 of 2015 the scheduled castes and the scheduled tribes (compulsory notification and filling up of reserved vacancies) bill, 2015 by shri sadashiv lokhande, mp a billto provide for compulsory notification and filling up of vacancies reserved for persons belonging to the scheduled castes and the scheduled tribes in services and posts under the central government and for matters connected therewithbe 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 scheduled castes and scheduled tribes (compulsory notification and filling up of reserved vacancies) act, 2015definitions2 in this act, unless the context otherwise requires,—5(i) "appointing authority" means the authority empowered to make appointmentin relation to a service or a post in the offices under the central government and includes all establishments which are wholly owned or managed by the central government or in which fifty-one per cent shares are held by the central government(ii) "prescribed" means prescribed by rules made under this act; and10(iii) "vacancy" means vacancy in a service or a post reserved for the scheduledcastes or the scheduled tribes in the offices under the central government or in establishments which are wholly owned or managed by the central government or in which fifty-one per cent shares are held by the central government3 (1) every appointing authority shall, within one month of the existence of a vacancy, compulsorily notify that vacancy(2) the vacancies referred to in sub-section (1),—15(a) besides being notified by the employment exchange, shall also be notified in such newspapers, including vernacular newspapers, as may be prescribed; andcompulsorynotificationof vacancies reserved for the scheduled castes and the scheduled tribes(b) shall be given wide publicity on state run and other media channels4 (1) every vacancy notified under section 3 shall be filled within six months from the date of notification20(2) every unfilled vacancy shall be carried forward till such vacancy is filled and in no case shall be dereservedcompulsory filling of vacancies reserved for the scheduled castes and the scheduled tribes penalty5 where any person responsible for implementing the provisions of the act, intentionally contravenes any of the provisions thereof, he shall be subject to such disciplinary action as may be prescribed and shall also be liable to fine which shall not be less than of rupees fifty thousand25power to remove difficulties6 (1) 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 difficulty:30provided 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 parliamentact to have overriding effect357 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 actpower to make rules8 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act40 45(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 spite of various measures taken by the government including special drive launched to fill the vacancies reserved for the persons belonging to the scheduled castes and the scheduled tribes, it has been observed that the vacancies meant for these persons remain unfilled and after some attempts, vacancies are dereserved on the ground that eligible candidates are not available to fill the vacancies it has, therefore, become necessary that legislation should be brought forward to fix the responsibility of the appointing authority and the officer concerned to take steps from time to time to compulsorily notify and fill the vacant posts meant for the persons belonging to the scheduled castes and the scheduled tribes in case, the officer responsible fails to take steps to fill the vacancy within a reasonable time, disciplinary action may be initiated against such officer in addition to a fine of rupees fifty thousandhence this billnew delhi;sadashiv lokhandedecember 23, 2014 financial memorandumclause 3 of the bill provides for compulsory notification and publicity of vacancies reserved for the scheduled castes and the scheduled tribes the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of about rupees five hundred crore is likely to be involved per annumno non-recurring expenditure will be involved memorandum regarding delegated legislationclause 8 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 compulsory notification and filling up of vacancies reserved for persons belonging to the scheduled castes and the scheduled tribes in services and posts under the central government and for matters connected therewith————(shri sadashiv lokhande, mp) | Parliament_bills | 4d017ac9-9d4b-5df3-866b-ab41010fd78a |
bill no lvii of 2015 the self-financing professional educational institutions (control and regulation) bill, 2015 a billto provide for proper planning and co-ordinated development of self-financing professional educational institutions throughout the country by regulating the admission of students and prescribing fee structure in such self-financing institution including prevention of commercialisation of professional education and prohibition of capitation fees and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-sixth year of the republic of india as follows:— chapter i preliminary1 (1) this act may be called the self financing professional educational institutions,(control and regulation) act, 2015short title, extent, commencement and application5(2) it extents to the whole of india except the state of jammu and kashmir(3) it shall come into force at once (4) it shall apply to all self-financing institutionsdefinitions2 in this act, unless the context otherwise requries,—10(a) "advisory body" means a body consisting of parents and teacher's representatives, student representatives, elected member of parliament and member of legislative assembly from the area, president of district panchayat and two representatives of the management;15 20(b) "capitation fees" means any amount by whatever name called whether in cash or in kind, paid or collected or received directly or indirectly by the management or governing body or any member of the management or governing body or staff of any self financing professional educational institution, including his/their relative or any person associated in any manner whatsoever in the management of the said institution, in addition to the fees prescribed or determined under section 5 from or in relation to any candidates or student in consideration of his admission or continuance of any course of study or his promotion to a higher class in such college or institution under such management;(c) "common entrance examination" means the entrance examination conducted either by the government or any other agency wholly controlled by the government for admission to the professional educational institution;25(d) "free seat" means any seat in a self financing professional educational institution against which the fee collected shall be the same as that prevailing for the corresponding course in government colleges;(e) "government" means the central government or the state government or both as the case may be;3018 of 2013(f) "management" means any trust, co-operative society, company registered under the companies act, 2013 and such other similar association of persons, under whose control or administration any self financing professional educational institution is functioning;35(g) 'minority' means a community belonging to religions or miniority as may be notified by the government;(h) 'minority institutions' means private professional educational institute established and administered by minority and being conferred minority status by the national commission for minority educational institutions;(i) "parents representativé" means, a legal guardian of any student elected by the parent-teachers association of the respective college;40(j) "payment seat" means any seat against which the management is permitted to collect the fees prescribed under section 5(1)(b);(k) "prescribed" means prescribed by this act or rule made under the act;45(l) "self-financing institution" includes any college, university, deemed university, institution established, administrated or maintained by any trust, co-operative society, company registered under the companies act, 2013 and such other similar association of persons, affiliated to or recognized by a university or government agency and not receiving any financial assistance from government and conducting course in any of the disciplines like engineering and technology, medicine, dentistry, pharmacy, ayurveda, homoeopathy, siddha, nursing, law etc;5(m) "statutory auditors" a group of auditors appointed by the government to audit self-financing institution collectively as item of not less than three auditors;(n) "student representative" means a student elected by the students of a self financing professional educational institution through direct election chapter ii10 admission and fees in self financing institutionapplicability3 the provisions of this chapter shall not apply to self financing institution established or administered by the minority communitiesprocedure for admission154 (1) notwithstanding anything contained in any law for the time being in force or in any judgment, decree or order of any court or any other authority or in any agreement, the admission of students to a self financing institution shall be made only on the basis of the merit list prepared though a common a entrance examination(2) in every self-financing institution seventy five per cent of the total seats shall be free seats and the remaining twenty five percent shall be payment seats20(3) free seats shall be filled up on the basis of the rank in the common entrance examination following the pricinples of reservation as determined by the government from time to time, to ensure freeships and scholarship to the candidates hailing from backward areas and weaker section of society(4) payment seats shall be filled up from the list prepared on the basis of common entrance examination from among those students, who indicate their preference for being allotted such seats:25provided that the management shall ensure inter-se merit among the students opting for a particular insitution, and lower rank holders will be eligible for the seat, only if the higher rank holder relinquishes his or her claim through a written communication(5) educational qualification for admission in the self-financing institution shall be such as may be notified by the government from time to time30fee structure5 (1) notwithstanding anything contained in any law for the time being in force or in any judgment, decree or order of any court or any other authority or any committee or any agreement,—35(a) the fees charged by any self financing institution for free seats shall be the same as that charged by government professional institutions for the corresponding course(b) the fees charged for payment seats shall be prescribed by the government on the basis of the recommendation of an expert committee constituted in this behalf by the government;40expert committee6 (1) the government shall constitute an expert committee to determine the freestructure for payment seats in the self financing professional institutions(2) the expert committee shall consist of:—(i) a retired judge of the supreme court or the high court, who shall be the chairman of the committee;(ii) two experts in the relevant field of professional education;45(iii) two representatives of the government; (iv) three representatives of the management; (v) two experts in the field of accountancy, cost audit or management(3) (a) the salaries and allowances payable to, and the other terms and conditions of service of the chairperson and members of the expert committee, shall be such, as may be prescribed by the government5(b) the allowances payable to the chairperson and members of the expert committee for attending the meetings of the committee shall be such, as may be prescribed by the government(4) the fee structure determined by the expert committee shall be revised every five yearauditing7 the statutory auditors shall audit all the self financing institutes at least once inevery year and submit their report to the government108 (1) there shall be an advisory body in every self financing institutionadvisory body(2) the advisory body shall meet at least once in three months and shall have powersto verify any record and shall advise on policies for ensuring quality of education159 (1) if any management contavenes any of the provisions of this act, the governmentmay temporarily take over the management of the self financing professional educational institution and administer the same in larger public interest:the powers of the government to take overprovided that such take over and administration shall not exceed five years chapter iii special provisions relating to minority self financing institutionapplicability2010 the provisions of this chapter shall apply only to self financing institutionestablished or administered by the minority communities;procedure for admission11 (1) the admission of students to a self financing institution shall be made only onthe basis of merit(2) in every self financing instituion sixty percent of the total seats shall be free seatsand the remaining forty per cent shall be payment seats25(3)free seats be filled up on the basis of the rank obtained in the common entranceexamination following the principles of reservation as determined by the government from time to time; and also reserve freeships and scholarships to the candidates hailing from backward areas and weaker sections30(4) payment seats shall be filled up from the merit list prepared on the basis of commonentrance examination from among those students who indicate their preference for being allotted such seats:provided that a fixed percentage of the payment seats may be reserved for thecommunity which establishes or administers the institution as may be prescribed3512 notwithstanding anything contained in any law for the time being in force or in anyjudgement, decree or order of any court or any other authority or any other authority or any committee or any agreement,—fee structure in minority self financing institution40(a) the fees charged by any minority self financing institution for free seatsshall be the same as that charged by government professional institution for free seats shall be the same as that charged by government professional institution for the corresponding course(b) the fees charged for payments seats shall be prescribed by the managementon the basis of recommendation of an expert committee constituted in this behalf by the governement45expert committee13 (1) the government shall constitute an expert committee to recommend the feesstructure for payment seats in the minority self financing institutions(2) the expert committee shall consist of(i) a retired judge of the supreme court or the high court who shall be the chairman of the committee;(ii) two experts in the relevant field of professional education, of which one may be the nominee of the management;(iii) one representative of the government;(iv) three representatives of the management;5(v) two experts in the field of accountancy/cost audit/management;(3) (a) the salaries and allowances payable to, and the other terms and conditions of service of the chairperson and members of the expert committee, shall be such, as may be prescribed, by the government10(b) the allowances payable to the chairperson and members of the expert committee for attending the meetings of the committee shall be such, as may be prescribed by the central government(4) the fee structure determined by the expert committee shall be revised every five year chapter iv offences and penalties15prohibition of capitation fee14 (1) no capitation fee shall be collected by or on behalf of any self financing professional college or by any person who is incharge of the affairs of the institution from any candidate in considering his admission to or continuance in any course of study under the managementcollection of fees2015 no self financing institution shall collect fees for more than the current semester at a timepenalities16 (1) whoever entravenes the provisions of this act or the rules made thereunder shall, be punishable with simple imprisonment upto six month or with fine which may extend upto fifty lakh rupees but not less than twenty lakh rupees or with both;(2) a penalty under this sections may be imposed without prejudice to the penalty specified in any other law for the time being in force25cognizance of offence17 no court shall take congnizance of any offence punishable under this act except upon a written complaint, made by the person or student from whom the capitation fee is alleged to have been demanded30protection of action taken in good faith18 no suit prosecution or other legal proceedings shall lie against any member of the advisory body or any officer of the government for anything which is in good faith done or intended to be done under this act19 the central government may, in public interest, exempt any self-financing institution from the applicability of this actexemption to self fianncing institutions chapter v35 miscellaneouspower to make rules20 (1) the appropriate government may by notification in the gazette, make rules not inconsistent with the provisions of this act for the purpose of carrying out the provisions of this act within three months from the date of commencement of the act(2) without prejudice to the generality of the foregoing rule making power, such rules may provide for all or any of the following matters viz:—40(i) fixation of fee structure;(ii) procedure to be followed by the expert committee for determining and fixingfees;(iii) the matters to be taken into account while fixing fees;(iv) ensuring that no profiteering is carried on and to reserve freeships and scholarship to the candidates hailing from backward areas and weaker sections of the society5act to be in addition to any other law21 the provisions of this act shall be in addition to, and not in derogation of, any other law for the time being in force, and nothing contained herein shall exempt any self financing institution from any proceeding which might, apart from this act, have been instituted against it statement of objects and reasonsarticle 39 of the constitution of india mandates that the state shall direct its policy towards securing the ownership and control of the material resources of the community are so distributed as best to subserve the common good and that the operation of the economic system does not result in the concentration of wealth and means of production to the common detriment the opening up of the professional education sector and establishment of self-financing institutions have resulted in the need for a comprehensive law regulating various aspects of the establishment and conduct of such institutions including right to establish and administer educational instituions of their choise by minorities in the light of principles enunciated and directions issued by the supreme court of india in various decisions especially in the areas of admission of students and the fee-structure etc the supreme court had issued the directions invoking its plenary powers under article 142 which are to remain in force till appropriate legislation is enacted by the parliament the bill seeks to achieve the object of regulating the admission of students and fees structure etc of self-financing institutions, in the light of the principles enshrined in the constitution of india especially, article 39 thereofhence this bill kk ragesh financial memorandumclause 6 of the bill provides for the constitution of an expert committee to determine and fix fee structure in the self financing professional insitutions similarly, clause 13 also deals with constitution of an expert committee to determine and fix fee structure in the self financing professional institutions with reference to the minority-run eductional institutions the bill, therefore, if enacted would 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 at later stage by the appropriate authority while implementing the provisions of the act memorandum regarding delegated legislationclause 20 of bill gives power to the appropriate 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 proper planning and co-ordinated development of self-financing professional educational institutions throughout the country by regulating the admission of students and prescribing fee structure in such self-financing institutions including prevention of commercialisation of professional education and prohibition of capitation fees and for matters connected therewith or incidental thereto————(shri kk ragesh, mp)gmgipmrnd—3841rs(s3)—18-12-2015 | Parliament_bills | 432b73cf-9963-5f9c-ad0d-53c8cf75c380 |
the supreme qourt judges (condi- tions of service) bill, 1958(as in'l'roduceo in lok sabha) arrangement of clauses chapter i preliminary clauses1 short title 2 definitions chapter ii leave3 kinds of leave admissible to a judge 4 leave account showing the amownt of leave due 5 aggregate amount of leave which may be granted 6 goont of leave not due 7 special disability leave 8 extraordinary leave 9 leave allowances 10 combining leave with vacation 11 consequences of overstaying leave or vacation 12 authority competent to grant leave chapter iii pensions13 pension p'lyable to judges 14 special provisions for pension in respect of judges who are members of service 15 power of president to add to the service foe pension 16 extraordinary pension 17 pension payable to a judge who was in receipt of pension at the time of appointment as such clauses18 con'~'ersion of sterling pension into rupees 19 commutation of pension 20 provident fund 21 authority competent to grant pension chapter iv miscellaneous22 travelling allowance to a judge 23 facilihes for rent-free houses and other conditions of service 24 power to make rules 25 savings the schedule the supreme court judges (conditions of service) bill, 1958 (as introduced in lok sabha) a billto regulate certain conditions of service of the judges of the supreme court be it enacted by parliament in the ninth year of the republie of india as follows:- chapter i preliminary5 1 this act may be called the supreme court judges (conditions shert of service) act, 1958 title definitions 2 in this act, unless the context otherwise requires,-(a) "acting chief justice" means a judge appointed under article 126 of the constitution to perform the duties of the chief 10 justice of india; (b) "actual service" includes-15 (i) time spent by a ju:ige un duty as a judge, or in the performance of such other functions as he may, at the request of the president, undertake to discharge; and (ii) vacations; (c) "chief justice" means the chief justice of india, but does not include an acting chief justice; (d) "high court" means the high court for a state; 20 (e) "judge" means a judge of the supreme court and indudes the chief justice and an acting chief justice; (f) "prescribed" means prescribed by rules made under this act: (g) "service 33 a judge in india" means service rendered either in the federal court or in the supreme cc'urt or in any such court and in one or more of the high courts, and "judge in india" iqnd "service for pension as a judge in india" shall be construed accordingly: 5 (h) "service for pension" includes-(i) actual service; (ii) time spent by a judge of a high court in attending the sittings of the supreme court as an ad hoc judge under article 127 of the constitution, if he is subsequently appoint- i') ed as a judge; (iii) forty-five days or the amount actually baken, whichever is less, of each period of leave on full allowances; (i) "vacation" means such period or periods during a year as may be fixed as vacation by or under the rules of the 15 supreme court made with the prior approval of the president chapter ii leave~~~~s sf 3 (1) subject to the provisions of this act, leave granted to c\ admisaible to judge may be at his option either-2:> a judge (a) leave on full allowances; or (b) leave on oolf allowances; or (c) leave partly on full allowances and partly on half allowances (2) for the purposes of this chapter, any period of leave on full 25 allowances shall be reckoned as double that period of leave on half allowances leave aecount showina amount of leave due 4 (l) a leave account shall be kept for each judge showing therein the amount of leave due to him in terms of leave on hait allowances (2) in the leave iqccount of a judge-(a) there shall be credited to him-(i) one-fourth of the time spent by him on actual service; and (ii) where the judge, by reason of his h~ving bem 35 detained for the performance of duties not connected with the supreme court, cannot enjoy any vacation which he would otherwise have been entitled to enjoy had he not deen so detained, as compensation for the vacation not enjoyed, a period equal to double the period by which the vacation enjoyed by him in any year falls short of one month; and (b) there shall be debited to him all leave with allowances taken by him (3) this section shall be deemed to have come into force on the 1st day of may, 1958 5 (1) the aggregate amount of leave which may be granted to aggregate 10 ii judge during the whole period of his service as such shall not ~~~~n~hi~l~ exceed in terms of leave on half allowances three years together may bf" with th~ aggregate of the periods, if any, credited to his leave granted account under sub-section (2) (a) (ii) of section 4 as compensation for vacation not enjoyed i5 (2) the aggregate amount of lrove on full allowances which may be granted to a judge during the whole period of his service as such shall not exceed one-twenty-fourth of the period spent by him on actual service together with one-half of the aggregate periods, if any, credited to his leave account under sub-section (2) (a) <ii) of section lo 4 as compensation for vacation not enjoyed (3) the maximum p!!riod of leave which may be granted at one time shall be, in the case of leave on full allowances, five months and in the case of leave with allowances of any kind, sixteenmonth!! 6 subject to the maximum limit specified in sub-section (1) of grant of 5 i hi leave not 25 section , eave on a f allowances may be granted to a judge in due excess of the amount at his credit-(i) on medical certificate; or (ii) otherwise than on medical ~~ertjficate, for a period not exceeding six months, or for two or more periods not exceeding 3° in the aggregate six months, during the whole period of his service as a judge: provided that no such leave shall be granted if the judge lsnot expected to return to duty at the end of such leave and earn the leave granted 3s 'j special disability leave may be granted to a judge under s~~ial dis-iuch circumstances, on such allowances and, lor such periods as may ability leave ate prescribed i extraordinary leave 8 extraordinary leave may be granted to a judge for a period not exceeding six months, or for tiwo or more periods not exceeding in the aggregate six months, during the whole period of his service as a judge in excess of any leave permissible under the foregoing provisions of this chapter but no salary or allowances shall be payable in 5 respect of such leave leave allowances 9 (1) the monthly rate of leave allowances payable to a judge while on leave on full allowances uall be for the first forty-fin days of such leave a rate equal to the monthly rate of the salary and thereafter two thousand two hundred and twenty rupees 10 payable to a judge one thousand one (2) the monthly rate of leave allowances while on leave on half allowances shau be hundred and ten rupees lcombinin'h 10 a judge may be permitted to combine vacation on full salary eave wit - 15 vacation with leave, if-(a) where the vacation consists of one continuous period, the leave is taken either at the commencement ar at the end of the vaca'tion but not at both; (b) where the vacation is divided into two periods, the leave is taken for the interval, or part of the interval, between 20 the two periods of that vacation, or for the interval, or part of the interval, between the second period of that vacation and the commencement of the next ensuing vacation: provided that no such permission to combine vacation with leave shall be granted, if it becomes necessary to appoint an acting 25 chief justice during the period of vacation or if the judge is not expected to return to duty at the end of such leave consequen-11 (1) if a judge overstays his leave or any vacation, whether ~~~ r:::; combined with leave or not, he shall receive no salary in respect of or vacation the period of his absence in excess of the leave granted to him or 30 beyond the end of the vacation, as the case may be: provided that, if such absence is due to circumstances beyond his control, the period thereof may be treated as leave and may be debited to his leave account (2) nothing in this act shall' be construed as requiring a judge 35 to rejoin on the expiration of the period of leave when that period expires immediately before the commencement of a vacation, nol' as authorising any acting chief justice to col'ltinue to hold the &cting appointment during the vacation 12 the authority competent to grant or refuse leave ht a judge authority compttent or to revoke or curtail the leave already granted to a judge shall to grant be the president who shall exercise the power after consultation leave with the chief justice 5 chapter iii pensionspensioft payable to judies• 13 subject to the provisions of this act, a pension shall be pii1'-ahle in accordance with the provisions of part i of the schedule to a judge of the supreme court on his retirement if, but onl1 if,-10 (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 15 e:rplan(jtion--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 judge on the 20th may, 1954, and also includes a judge who being a member of the indian civil service or 2':> having held any other pensionable civil post under the union or a state has elected to receive the pension payable under part i of tt schedule 25 14 every judre-special pro-visions for (a) who is a member of the indian civil service shall, od ~::8;~ ~~ his retirement, be paid a pension in accordame with the provi- ju:fges who sions of part ii of the schedule' are m~bell - of servlce (b) who is not n member of the indian civil service but has held any other pensionable civil post under the union or a state, shall, on his retirement, be paid a pension in accordance with the provisions of part iii of the schedule: provided that every such judge shall elect to receive the pension payable to him either under part i 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 ppow~r of 15 the president may, for special reasoru;, direct that any resident to add to the period not exceedmg three months shall be added to the service for bervice pension for pension of a judge, and any such period so added shall count for pension purposes-(a) in the case of a judge who has served in the> supreme court as chief justice, as service as chief justice; and 5 (b) in the case of any other judge, as 'lervice as any other judge exlraortlinary pen,ion 16 extraordinary pensions and gratuities may be iranted to - judge untler such circumstances and on such scales as may be pres- 10 cribed pb1sion pay-17 if at the time of his appointment to the supreme court, a judeg/~ho a judge is in receipt of a pensicim in respect of rny previous service was ifn either as a judge of a high court or in any other pensionable civil receipt 0 pen,ion at post under the union or a state, the pension payable to him under 15 the t!mtc of this act shall be an additional pension for service in thf' supreme appom men! 115 such court equal to the difference between his original pension and the pension to which he would have been entitled under this act, if his service in the supreme court had been rendered in contmuation of the previous service for which his original pension was granted 20 conversion 18 pensions expressed in sterling only shall, if paid in india, be 0pefns' stcrlint g converted into rupees at such rate of exchange as the central gov-ion in 0 rupees ernment may from time to time, specify in this behalf commuta-19 the civil pensions (commutation) rules for the time being tlon of pen- in force shall, with necessary modifications, apply to judges 25 sion provident fund 20 every judge shall be entitled to subscribe to the general provident fund (central services): provided that a judge who is a member of the indian civil service or has held any other pensionable civil post under the un~on or a state shall continue to subscribe to the provident fund 30 to which he was subscribing before his appointment as a judge: provided further that a judge who was appointed before the commencement of this act may continue to subscribe to the provident fund to which he was subscribing immediately before such oommencement 35 authurity 21 save as may be otherwise expressly provided in the relecompetent vant rules relating to the grant of extraordinary pensions and to grant gratuities, the authority competent to grant pension to a judge pension - under the provisions of this act shall be the president chapter iv miscellaneous22 a judge shall receive such reasonable allowance to reimburse 1i'vellin, s him for expenses incurred in travelling on duty within the territory :oo:tudae - f india and shall be afforded such reasonable facilities in eonneetion with travelling as may, from time to time, be prescribed - 23 (1) every judge shall be entitled without payment of rent facilitiel for to the use of an official residence in accordance with sueh rules as f:~&ei f::s may, from time to time, be made in this behalf ~tber condito uon~ of (2) every judge and the members of his family shall be entitled lerv,,:' to such facilities for medical 'treatment and for accommodation ia hospitals as may, from time to time, be prescribed (3) the conditions of service of a judge for which no express provision has been made in this act shall be such as may be 1,5 determined by rules made under this act (4) this section shall be deemed to have come into force on the 26th day of january, 1950, and any rule made under this section may be made so as to be retrospective to any date not earlier than the commencement of this section 24 (1) the central government may, by notification in the power to official gazette, make rules to carry out the purposes of this act make rulel (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:-25 (a) leave of absence of a judge, including special disability leave; i (b) pension payable to a judge, including extraordinary pensions and gratuities; (c) travelling allowances to a judge; )0 (d) use of official residence by a judge; (e) facilities for medical treatment and other conditions of service of a judge; (f) any other matter which has ,to be, or may be, prescribed 3s (3) all rules made under this section shall, as soon as possible 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 is nothing contained in this act shall have effect so as to give to a judge who is serving as such at the commencement of this act less favourable terms in respect of his privileges and allowances or his rights in respect of leave of absence (including leave" a1l6wances) or pension than those to which he would have been ' 5 emitled, if this act had not been passed , the schedulj: (see sections 13 and 14) pensions of judea part i1 the provisions of this part apply to 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 also apply to a person who was in service as a judge on the 20th may, 1954, and to a judge who, being a member of the indian civil service or hav- is ing held any other pensionable civil post under the union or a state, has elected to receive the pension vayable under this part 2 ,subject to the provisigns of this part, the pension payable to a chief justice to whom this part applies and who has completed not less than seven years of service for pension as a judge in india 20 shall be an amount equal to the sum of the following amounts, that is to say,-(a) an amount equal to the pension which would have been payable to him in accordance with the scale and provisions in part i of the first schedule to the high court judges (conditions of service) act, 1954, if his service as a judge had 25 a8 of 19,6 been rendered as ute chief justice of a high court; (b) an additional amount of rs 470 per annum for each completed year of service as the chief justice of the supreme court until he has become entitled to a pension of rs 20,000 per 30 annum, and thereafter an additional amount of rs 1,200 for each completed year of such service: provided that the aggregate amount of his pension shall in no ease exceed rs 26,000 per annum 3 the pension payable to any other judge to whom this part 35 applies and who has ci!ompleted not leis than seven years of service for pension as a judge in india shall ee an amount equal to the pension which would have been payable to him in accordance with the scale and provisions in part i of the first schedule to the high court judges (conditions of service) act, 1954, if his service as a 5 judge had been rendered as the chief justice of a high court 4 if a judge of the supreme court who has served as an acting chief justice thereof is subsequently appointed chief justice, his service as acting chief justice shall, for the purposes of paragraph 2 of this part, be treated as service a chief justice lo 5 where a judge to whom this part applies retires without being eligible for a pension under any other provision of this part, then, notwithstanding anything contained in the foregoing provisions, a pension of rs 7,500 per annum shall be payable to such a judge: is provided that nothing in this paragraph shall apply to a jud~ who at the time of his appointment is in receipt of a pension (other than a disability or wound pension) in respect of any previous service under the union or a state part ii20 1 the provisions of this part apply to a judge who is a member of the indian civil service and who has not elected to receive the pension payable under part i 2 the pension payable to such a judge shall be-(a) the pension to which he is entitled under the ordinary 2s rules of the indian civil service if he had not been appointed a judge, his service as a judge in india being treated as service therein, and (b) an additional pension of rs 1,400 per annum for each completed year of service for pension in the supreme court : 30 provided that the aggregate amount of his pension shall in no case exceed rs 20,000 per annum part iii1 the provisions of this part apply to a judge who has held any pensionable civil post under the union or a state (but is not a mem-35 ber of the indian civil service) and who has not elected to receive the pension payable under part i 2 the pension payable to such a judge shall be-(a) the pension to which he is entitled under the ordinary rules of his service if he had not been appointed a judge, his service as a judge in india being treated as service therein for the purpose of calculating that pension; and s (b) a special additional pension of rs 500 per annum in respect of each completed year of service for pension as a judge in india but in no case such additional pension together with the additional or special pension, if any, to which he is entitled under the ordinary rules of his service shall exceed rs 2,500 10 per annum under clause (2) of article 125 of the constitution, every judge of the supreme court is entitled to "such privileges and allowances and to such rights in respect of leave of absence and pension as may from time to time be determined by or under law made by parliament" but neither the privileges nor the allowances of a judge nor his rights in respect of leave of absence or pension can be varied to his disadvantage after appointment 2 this bill seeks to determine the rights of the judges of the supreme court in respect of leave of absence, pension and other conditions of service: 3 at present, a judge of the supreme court is entitled, during the whole period of his service in such court, to leave on medical certificate on rs 1,110 per month, to leave otherwise than on medical certi-ficate on rs 1,110 per month, and to extraordinary leave without allowances, in each case for a period of six months it is now proposed to allow them the same leave tenns as are admissible to high court judges with slight modifications they will now earn leave on half allowances for a period equal to one-fourth of the time spent on actual service subject to a maximum of three years during the entire period of service, leave on full allowances being treated as double the period of leave on half allowances the maximum amount of leave that may be granted at one time shall not exceed five months, in the case of leave on full allowances and sixteen months, in the case of leave on half allowances the aggregate amount of leave on full allowances which may be granted to a judge during the whole of period of service shall not exceed one-twentyfourth of the period spent by him on actual service leave not due may also be granted to a judge up to a specified limit with or without a medical certificate provided the judge is expected to return to duty and earn such leave extraordinary leave without allowances may be taken up to a period of six months during the entire period of service during leave on full allowances, the judge will be paid full salary for the first 45 days of such leave and rs 2,220 per month for the remaining portion of such leave during leave on half allowances, the judge will get rs 1,110 per month 4 no substantial change is proposed in the rates of pension hitherto admissible to the judges of the supreme court rates of pension have, however, been expressed in indian currency and not in sterling p:rovisioll has also been made that a judge would be entitled to a minimum pension of rs 7,500 per annum, if he is not entitled to any other pensjon 5 special provision has also been made to govern certain other subsidiary conclitions of service, such as medical attemlance facilities which are enjoyed by all government servants and which up to the eommencement of the constitution, were admissible to judges gf the pederal court ul\der parl\8l'aph 23 of the government of india (federal court) order, 1937 these matters will now bp provided for by rules to be made under the bill new delhi; g b pan'!' the 25,th a¥guat, lqj8 the bill provides for the rights of the judges of the supreme court in respect of leave of absence, pension and other conditions of service the leave terms admissible to judges have been improved and clause 9 of the bill prescribes the leave allowaneea payable to them this may involve some extra expendjture to (;()vemment but it is not possible to calculate the additional burdeft an thti aeeount the extra expenditure is not, however, expected to be appreciable clauses 13, 14, 16 and the schedule specify the amounts payable to judges as pension the rates of pension will be more or less the same as are now admissible to them under the government of india (federal court) order, 1937 it is, however, proposed to introduce a new provision assuring a minimum pension of ri 7,500 per annum to a judge this might lead to some extra ekpenditure but it is not possible to give any estimate of such expenditure clauses 22 and 23 (1) and 23 (2) provide for travelling allowances and facilities for rent-free houses and medical treatment the judges are already enjoying these facilities and no extra expenditure is likely to be caused on these accounts the bill, if enacted and brought into operation, might involve some additional expenditure it is not, however, possible to give any precise estimate of such expenditure, but it is not likely to be appreciable under article 112 (3) (d) of the constitution, any expenditure involved on account of this bill shall be charged on the consolidated fund of india memorandum regarding delegated legislationclause 24 of the bill empowers the central government to makt: rules in respect of matters specified therein they relate, inter alia, to leave, pension and travelling allowances of judges, use of official residence by them and facilities for medical treatment and other subsidiary conditions of their service the matters in respect oi which rules may be made are of a routine and administrative character moreover, the rules to be made shall be laid both before the lok sabha and the rajya sabha and shall be subject to the scrutiny of parliament the delegation of legislative power is thus of a normal character a billto regu]ate certain conditions of selvice cf the judges of the supreme court the president has, in pursuance ofcjauses (i) and (3) of article 117 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill mn kaul, secretary (shri govind ballabh pant, minister of home affairs) | Parliament_bills | 09078530-bcee-5bb4-94d0-61de76d5b214 |
bill no 189 of 2019 the companies (amendment) bill, 2019 a billfurther to amend the companies act, 2013be it enacted by parliament in the seventieth year of the republic of india as follows:—1 (1) this act may be called the companies (amendment) act, 2019short title and commencement(2) the provisions of this act, except sections 6, 7 and 8, clauses (i), (iii) and clause(iv) of section 14, sections 20 and 21, section 31, sections 33, 34 and 35, sections 37 and 38shall be deemed to have come into force on the 2nd day of november, 2018sections 20 and 21, section 31, sections 33, 34 and 35, sections 37 and 38 shall come into force and different dates may be appointed for these provisions 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 provision18 of 2013amendment of section 22 in section 2 of the companies act, 2013 (hereinafter referred to as the principal act), in clause (41),––5(a) for the first proviso, the following provisos shall be substituted, namely:—10"provided that where a company or body corporate, which is a holding company or a subsidiary or associate company of a company incorporated outside india and is required to follow a different financial year for consolidation of its accounts outside india, the central government may, on an application made by that company or body corporate in such form and manner as may be prescribed, allow any period as its financial year, whether or not that period is a year:15provided further that any application pending before the tribunal as on the date of commencement of the companies (amendment) act, 2019, shall be disposed of by the tribunal in accordance with the provisions applicable to it before such commencement"; (b) in the second proviso, for the words "provided further that", the words"provided also that" shall be substituted203 after section 10 of the principal act, the following section shall be inserted, namely:—insertion of new section 10a commencement of business, etc"10a (1) a company incorporated after the commencement of the companies(amendment) act, 2019 and having a share capital shall not commence any business or exercise any borrowing powers unless—25(a) a declaration is filed by a director within a period of one hundred andeighty days of the date of incorporation of the company in such form and verified in such manner as may be prescribed, with the registrar that every subscriber to the memorandum has paid the value of the shares agreed to be taken by him on the date of making of such declaration; and30(b) the company has filed with the registrar a verification of its registered office as provided in sub-section (2) of section 12(2) if any default is made in complying with the requirements of this section, the company shall be liable to a penalty of fifty thousand rupees and every officer who is in default shall be liable to a penalty of one thousand rupees for each day during which such default continues but not exceeding an amount of one lakh rupees3540(3) where no declaration has been filed with the registrar under clause (a) of sub-section (1) within a period of one hundred and eighty days of the date of incorporation of the company and the registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may, without prejudice to the provisions of sub-section (2), initiate action for the removal of the name of the company from the register of companies under chapter xviii"amendment of section 124 in section 12 of the principal act, after sub-section (8), the following sub-section shall be inserted, namely:—45"(9) if the registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of sub-section (1), he may without prejudice to the provisions of sub-section (8), initiate action for the removal of the name of the company from the register of companies under chapter xviii"505 in section 14 of the principal act,—amendment of section 14(i) in sub-section (1), for the second proviso, the following provisos shall be substituted, namely:—5"provided further that any alteration having the effect of conversion of apublic company into a private company shall not be valid unless it is approved by an order of the central government on an application made in such form and manner as may be prescribed:10provided also that any application pending before the tribunal, as on thedate of commencement of the companies (amendment) act, 2019, shall be disposed of by the tribunal in accordance with the provisions applicable to it before such commencement";(ii) in sub-section (2), for the word "tribunal", the words "central government"shall be substituted| 6 ||----------------|| amendment || of section 26 || 15 |(i) in sub-sections (4), (5) and (6), for the word "registration", the word "filing"shall be substituted;(ii) after sub-section (1), sub-section (7) shall be omitted7 in section 29 of the principal act,—amendment of section 29(i) in sub-section (1), in clause (b), the word "public" shall be omitted;(ii) after sub-section (1), the following sub-section shall be inserted, namely:—2022 of 1996"(1a) in case of such class or classes of unlisted companies as may beprescribed, the securities shall be held or transferred only in dematerialised form in the manner laid down in the depositories act, 1996 and the regulations made thereunder"25amendment of section 358 in section 35 of the principal act, in sub-section (2), in clause (c), for the words"delivery of a copy of the prospectus for registration", the words "filing of a copy of the prospectus with the registrar" shall be substitutedamendment of section 539 in section 53 of the principal act, for sub-section (3), the following sub-section shall be substituted, namely:—30 35"(3) where any company fails to comply with the provisions of this section,such company and every officer who is in default shall be liable to a penalty which may extend to an amount equal to the amount raised through the issue of shares at a discount or five lakh rupees, whichever is less, and the company shall also be liable to refund all monies received with interest at the rate of twelve per cent per annum from the date of issue of such shares to the persons to whom such shares have been issued"amendment of section 6410 in section 64 of the principal act, for sub-section (2), the following sub-section shall be substituted, namely:—40"(2) where any company fails to comply with the provisions of sub-section (1),such company and every officer who is in default shall be liable to a penalty of one thousand rupees for each day during which such default continues, or five lakh rupees whichever is less"amendment of section 7711 in section 77 of the principal act, in sub-section (1), for the first and second provisos, the following provisos shall be substituted, namely:—45"provided that the registrar may, on an application by the company, allow suchregistration to be made––(a) in case of charges created before the commencement of the companies(amendment) act, 2019, within a period of three hundred days of such creation; or(b) in case of charges created on or after the commencement of the companies (amendment) act, 2019, within a period of sixty days of such creation,5on payment of such additional fees as may be prescribed:provided further that if the registration is not made within the period specified—(a) in clause (a) to the first proviso, the registration of the charge shall be made within six months from the date of commencement of the companies (amendment) act, 2019, on payment of such additional fees as may be prescribed and different fees may be prescribed for different classes of companies;10(b) in clause (b) to the first proviso, the registrar may, on an application, allow such registration to be made within a further period of sixty days after payment of such ad valorem fees as may be prescribed"amendment of section 8612 section 86 of the principal act shall be numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:—15"(2) if any person wilfully furnishes any false or incorrect information or knowingly suppresses any material information, required to be registered in accordance with the provisions of section 77, he shall be liable for action under section 447" 13 for section 87 of the principal act, the following section shall be substituted, namely:—20substitution of new section for section 87"87 the central government on being satisfied that—(a) the omission to give intimation to the registrar of the payment or satisfaction of a charge, within the time required under this chapter; or rectification by central government in register of charges25(b) the omission or misstatement of any particulars, in any filing previously made to the registrar with respect to any charge or modification thereof or with respect to any memorandum of satisfaction or other entry made in pursuance of section 82 or section 83,30was accidental or due to inadvertence or some other sufficient cause or it is not of a nature to prejudice the position of creditors or shareholders of the company, it may, on the application of the company or any person interested and on such terms and conditions as it deems just and expedient, direct that the time for the giving of intimation of payment or satisfaction shall be extended or, as the case may require, that the omission or misstatement shall be rectified" 14 in section 90 of the principal act,—amendment of section 9035(i) after sub-section (4), the following sub-section shall be inserted, namely:—"(4a) every company shall take necessary steps to identify an individual who is a significant beneficial owner in relation to the company and require him to comply with the provisions of this section"; (ii) for sub-section (9), the following sub-section shall be substituted, namely:—40"(9) the company or the person aggrieved by the order of the tribunal may make an application to the tribunal for relaxation or lifting of the restrictions placed under sub-section (8), within a period of one year from the date of such order:45provided that if no such application has been filed within a period of one year from the date of the order under sub-section (8), such shares shall be transferred, without any restrictions, to the authority constituted under sub-section (5) of section 125, in such manner as may be prescribed"; (iii) after sub-section (9), as so substituted, the following sub-section shall be inserted, namely:—5"(9a) the central government may make rules for the purposes of thissection";(iv) in sub-section (11), after the word, brackets and figure "sub-section (4)", the words, brackets, figure and letter "or required to take necessary steps under sub-section (4a)" shall be inserted10amendment of section 9215 in section 92 of the principal act, for sub-section (5), the following sub-section shall be substituted, namely:—15"(5) if any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default shall be liable to a penalty of fifty thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of five lakh rupees" 16 in section 102 of the principal act, for sub-section (5), the following sub-section shall be substituted, namely:—amendment of section 10220"(5) without prejudice to the provisions of sub-section (4), if any default is made in complying with the provisions of this section, every promoter, director, manager or other key managerial personnel of the company who is in default shall be liable to a penalty of fifty thousand rupees or five times the amount of benefit accruing to the promoter, director, manager or other key managerial personnel or any of his relatives, whichever is higher"25amendment of section 10517 in section 105 of the principal act, in sub-section (3), for the words "punishablewith fine which may extend to five thousand rupees", the words "liable to a penalty of five thousand rupees" shall be substituted18 in section 117 of the principal act, for sub-section (2), the following sub-section shall be substituted, namely:—amendment of section 11730 35"(2) if any company fails to file the resolution or the agreement undersub-section (1) before the expiry of the period specified therein, such company shall be liable to a penalty of one lakh rupees and in case of continuing failure, with a further penalty of five hundred rupees for each day after the first during which such failure continues, subject to a maximum of twenty-five lakh rupees and every officer of the company who is in default including liquidator of the company, if any, shall be liable to a penalty of fifty thousand rupees and in case of continuing failure, with a further penalty of five hundred rupees for each day after the first during which such failure continues, subject to a maximum of five lakh rupees"4019 in section 121 of the principal act, for sub-section (3), the following sub-section shall be substituted, namely:—amendment of section 12145"(3) if the company fails to file the report under sub-section (2) before the expiry of the period specified therein, such company shall be liable to a penalty of one lakh rupees and in case of continuing failure, with a further penalty of five hundred rupees for each day after the first during which such failure continues, subject to a maximum of five lakh rupees and every officer of the company who is in default shall be liable to a penalty which shall not be less than twenty-five thousand rupees and in case of continuing failure, with a further penalty of five hundred rupees for each day after the first during which such failure continues, subject to a maximum of one lakh rupees"20 in section 132 of the principal act,—amendment of section 132(a) after sub-section (1), the following sub-section shall be inserted, namely:—"(1a) the national financial reporting authority shall perform its functions through such divisions as may be prescribed"; (b) after sub-section (3), the following sub-sections shall be inserted, namely:—5"(3a) each division of the national financial reporting authority shall be presided over by the chairperson or a full-time member authorised by the chairperson10(3b) there shall be an executive body of the national financial reporting authority consisting of the chairperson and full-time members of such authority for efficient discharge of its functions under sub-section (2) [other than clause (a)] and sub-section (4)"(c) in sub-section (4), in clause (c), for sub-clause (b), the following sub-clause shall be substituted, namely:—15"(b) debarring the member or the firm from–i being appointed as an auditor or internal auditor or undertaking any audit in respect of financial statements or internal audit of the functions and activities of any company or body corporate; or ii performing any valuation as provided under section 247,20for a minimum period of six months or such higher period not exceeding ten years as may be determined by the national financial reporting authority"21 in section 135 of the principal act,—amendment of section 135(a) in sub-section (5), —25(i) after the words "three immediately preceding financial years,", the words "or where the company has not completed the period of three financial years since its incorporation, during such immediately preceding financial years," shall be inserted;30(ii) in the second prviso, after the words, "reasons for not spending the amount" occurring at the end, the words, brackets, figure and letters "and, unless the unspent amount relates to any ongoing project referred to in subsection (6), transfer such unspent amount to a fund specified in schedule vii, within a period of six months of the expiry of the financial year" shall be inserted; (b) after sub-section (5), the following sub-sections shall be inserted, namely:—35 40"(6) any amount remaining unspent under sub-section (5), pursuant to any ongoing project fulfilling such conditions as may be prescribed, undertaken by a company in persuance of its corporate social responsibility policy, shall be transferred by the company within a period of thirty days from the end of the financial year to a special account to be opened by the company in that behalf for that financial year in any scheduled bank to be called the unspent corporate social responsibility account, and such amount shall be spent by the company in pursuance of its obligation towards the corporate social responsibility policy within a period of three financial years from the date of such transfer, failing which, the company shall transfer the same to a fund specified in schedule vii, within a period of thirty days from the date of completion of the third financial year45(7) if a company contravenes the provisions of sub-section (5) or sub-section (6), the company shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to twenty-five lakh rupees and every officer of such company who is in default shall be punishable with imprisonment for a term which may extend to three years or with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees, or with both5(8) the central government may give such general or special directions to a company or class of companies as it considers necessary to ensure compliance of provisions of this section and such company or class of companies shall comply with such directions"22 in section 137 of the principal act, in sub-section (3),—amendment of section 13710(a) for the words "punishable with fine", the words "liable to a penalty" shall be substituted;15(b) for the portion beginning with the words "punishable with imprisonment", and ending with the words "five lakh rupees or with both", the words "shall be liable to a penalty of one lakh rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of five lakh rupees" shall be substituted 23 in section 140 of the principal act, for sub-section (3), the following sub-section shall be substituted, namely:—amendment of section 14020"(3) if the auditor does not comply with the provisions of sub-section (2), he or it shall be liable to a penalty of fifty thousand rupees or an amount equal to the remuneration of the auditor, whichever is less, and in case of continuing failure, with a further penalty of five hundred rupees for each day after the first during which such failure continues, subject to a maximum of five lakh rupees" 24 in section 157 of the principal act, for sub-section (2), the following sub-section shall be substituted, namely:—25amendment of section 15730"(2) if any company fails to furnish the director identification number under sub-section (1), such company shall be liable to a penalty of twenty-five thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of one lakh rupees, and every officer of the company who is in default shall be liable to a penalty of not less than twenty-five thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of one lakh rupees"3525 for section 159 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 159 penalty for default of certain provisions40"159 if any individual or director of a company makes any default in complying with any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be liable to a penalty which may extend to fifty thousand rupees and where the default is a continuing one, with a further penalty which may extend to five hundred rupees for each day after the first during which such default continues" 26 in section 164 of the principal act, in sub-section (1), after clause (h), the following clause shall be inserted, namely:—amendment of section 164"(i) he has not complied with the provisions of sub-section (1) of section 165"amendment of section 16527 in section 165 of the principal act, in sub-section (6), for the portion beginningwhich such contravention continues" shall be substituted28 in section 191 of the principal act, for sub-section (5), the following sub-section shall be substituted, namely:—amendment of section 191"(5) if a director of the company makes any default in complying with the provisions of this section, such director shall be liable to a penalty of one lakh rupees" 29 in section 197 of the principal act,—5(a) sub-section (7) shall be omitted;amendment of section 197(b) for sub-section (15), the following sub-section shall be substituted, namely:—10"(15) if any person makes any default in complying with the provisions of this section, he shall be liable to a penalty of one lakh rupees and where any default has been made by a company, the company shall be liable to a penalty of five lakh rupees"30 in section 203 of the principal act, for sub-section (5), the following sub-section shall be substituted, namely:—amendment of section 20315"(5) if any company makes any default in complying with the provisions of this section, such company shall be liable to a penalty of five lakh rupees and every director and key managerial personnel of the company who is in default shall be liable to a penalty of fifty thousand rupees and where the default is a continuing one, with a further penalty of one thousand rupees for each day after the first during which such default continues but not exceeding five lakh rupees"2031 in section 212 of the principal act,—amendment of section 212(a) in sub-section (8), for the words "if the director, additional director or assistant director", the words "if any officer not below the rank of assistant director" shall be substituted;25(b) in sub-section (9), for the portion beginning with the words "the director"and ending with the word, brackets and figure "sub-section (8)", the words, brackets and figure "the officer authorised under sub-section (8) shall, immediately after arrest of such person under such sub-section" shall be substituted;(c) in sub-section (10)—(i) for the words "judicial magistrate", the words "special court or judicial magistrate" shall be substituted;30(ii) in the proviso, for the words "magistrate's court", the words "special court or magistrate's court" shall be substituted; (d) after sub-section (14), the following sub-section shall be inserted, namely:—35 40"(14a) where the report under sub-section (11) or sub-section (12) states that fraud has taken place in a company and due to such fraud any director, key managerial personnel, other officer of the company or any other person or entity, has taken undue advantage or benefit, whether in the form of any asset, property or cash or in any other manner, the central government may file an application before the tribunal for appropriate orders with regard to disgorgement of such asset, property or cash and also for holding such director, key managerial personnel, other officer or any other person liable personally without any limitation of liability"amendment of section 23832 in section 238 of the principal act, in sub-section (3), for the words "punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees", the words "liable to a penalty of one lakh rupees" shall be substituted4533 in section 241 of the principal act,—amendment of section 241(a) in sub-section (2), the following proviso shall be inserted, namely:—"provided that the applications under this sub-section, in respect of such company or class of companies, as may be prescribed, shall be made before the principal bench of the tribunal which shall be dealt with by such bench";5(b) after sub-section (2), the following sub-sections shall be inserted, namely:—"(3) where in the opinion of the central government there exist circumstances suggesting that––10(a) any person concerned in the conduct and management of the affairs of a company is or has been in connection therewith guilty of fraud, misfeasance, persistent negligence or default in carrying out his obligations and functions under the law or of breach of trust;(b) the business of a company is not or has not been conducted and managed by such person in accordance with sound business principles or prudent commercial practices;15(c) a company is or has been conducted and managed by such person in a manner which is likely to cause, or has caused, serious injury or damage to the interest of the trade, industry or business to which such company pertains; or20(d) the business of a company is or has been conducted and managed by such person with intent to defraud its creditors, members or any other person or otherwise for a fraudulent or unlawful purpose or in a manner prejudicial to public interest,25the central government may initiate a case against such person and refer the same to the tribunal with a request that the tribunal may inquire into the case and record a decision as to whether or not such person is a fit and proper person to hold the office of director or any other office connected with the conduct and management of any company(4) the person against whom a case is referred to the tribunal under sub-section (3), shall be joined as a respondent to the application30(5) every application under sub-section (3)––(a) shall contain a concise statement of such circumstances and materials as the central government may consider necessary for the purposes of the inquiry; and355 of 1908| ( ||-------------------------------------------------------------------------------|| of civil procedure, 1908, for the signature and verification of a plaint in a || suit by the central government" |34 in section 242 of the principal act, after sub-section (4), the following sub-section shall be inserted, namely:––amendment of section 24240"(4a) at the conclusion of the hearing of the case in respect of sub-section (3)of section 241, the tribunal shall record its decision stating therein specifically as to whether or not the respondent is a fit and proper person to hold the office of director or any other office connected with the conduct and management of any company"35 in section 243 of the principal act,––(a) after sub-section (1), the following sub-sections shall be inserted, namely:—amendment of section 2435"(1a) the person who is not a fit and proper person pursuant to sub-section (4a) of section 242 shall not hold the office of a director or any other office connected with the conduct and management of the affairs of any company for a period of five years from the date of the said decision:provided that the central government may, with the leave of the tribunal, permit such person to hold any such office before the expiry of the said period of five years10(1b) notwithstanding anything contained in any other provision of this act, or any other law for the time being in force or any contract, memorandum or articles, on the removal of a person from the office of a director or any other office connected with the conduct and management of the affairs of the company, that person shall not be entitled to, or be paid, any compensation for the loss or termination of office";15(b) in sub-section (2), after the word, brackets and figure "sub-section (1)", the words, brackets, figure and letter "or sub-section (1a)" shall be inserted 36 in section 248 of the principal act, in sub-section (1),—amendment of section 24820(a) in clause (c), for the word and figures "section 455,", the words and figures"section 455; or" shall be substituted;(b) after clause (c) and before the long line, the following clauses shall be inserted, namely:—25"(d) the subscribers to the memorandum have not paid the subscription which they had undertaken to pay at the time of incorporation of a company and a declaration to this effect has not been filed within one hundred and eighty days of its incorporation under sub-section (1) of section 10a; or(e) the company is not carrying on any business or operations, as revealed after the physical verification carried out under sub-section (9) of section 12"3037 in section 272 of the principal act, in sub-section (3), for the words, brackets and letter "or clause (e) of that sub-section", the words "of that section" shall be substituted38 in section 398 of the principal act, in sub-section (1), in clause (f), the word"prospectus," shall be omitted39 in section 441 of the principal act,—amendment of section 272amendment of section 398amendment of section 441(a) in sub-section (1), in clause (b), for the words "does not exceed five lakh rupees", the words "does not exceed twenty-five lakh rupees" shall be substituted;35(b) for sub-section (6), the following sub-section shall be substituted, namely:—2 of 197440"(6) notwithstanding anything contained in the code of criminal procedure, 1973, any offence which is punishable under this act with imprisonment only or with imprisonment and also with fine shall not be compoundable"amendment of section 446b40 in section 446b of the principal act, for the portion beginning with the words"punishable with fine" and ending with the words "specified in such sections", the words "liable to a penalty which shall not be more than one-half of the penalty specified in such sections" shall be substituted4541 in section 447 of the principal act, in the second proviso, for the words "twenty lakh rupees", the words "fifty lakh rupees" shall be substitutedamendment of section 44742 in section 454 of the principal act,—amendment of section 454(i) for sub-section (3), the following sub-section shall be substituted, namely:—"(3) the adjudicating officer may, by an order—5(a) impose the penalty on the company, the officer who is in default,or any other person, as the case may be, stating therein any noncompliance or default under the relevant provisions of this act; and(b) direct such company, or officer who is in default, or any otherperson, as the case may be, to rectify the default, wherever he considers fit";10(ii) in sub-section (4), for the words "such company and the officer who is in default", the words "such company, the officer who is in default or any other person" shall be substituted;(iii) in sub-section (8),—15(a) in clause (i), for the words "does not pay the penalty imposed by theadjudicating officer or the regional director", the words, brackets and figures "fails to comply with the order made under sub-section (3) or sub-section (7), asthe case may be," shall be substituted;(b) in clause (ii)––20(i) for the words "where an officer of a company", the words "wherean officer of a company or any other person" shall be substituted;(ii) for the words "does not pay the penalty", the words, bracketsand figures "fails to comply with the order made under sub-section (3) orsub-section (7), as the case may be," shall be substituted2543 after section 454 of the principal act, the following section shall be inserted, namely:—insertion of new section 454a penalty for repeated default30"454a where a company or an officer of a company or any other person having already been subjected to penalty for default under any provisions of this act, again commits such default within a period of three years from the date of order imposing such penalty passed by the adjudicating officer or the regional director, as the case may be, it or he shall be liable for the second or subsequent defaults for an amount equal to twice the amount of penalty provided for such default under the relevant provisions of this act" 44 (1) the companies (amendment) second ordinance, 2019 is hereby repealedrepeal and savingsord 6 of 201935(2) notwithstanding such repeal, anything done or any action taken under the said ordinance shall be deemed to have been done or taken under this act statement of objects and reasonsthe companies act, 2013 (the act) was enacted with a view to consolidate and amend the law relating to companies the act introduced significant changes relating to disclosures to stakeholders, accountability of directors, auditors and key managerial personnel, investor protection and corporate governance2 in order to review the existing provisions of the act dealing with the offences and to make recommendations to promote better corporate compliance, the government of india constituted a committee in july, 2018 and the said committee, after taking the views of several stakeholders, submitted its report in august, 2018 the committee recommended that the existing rigour of the law should continue for serious offences, whereas the lapses that are essentially technical or procedural in nature may be shifted to in-house adjudication process3 the recommendations made by the committee were examined by the government and it was noted that the changes in the companies act, 2013 suggested by the said committee would fill critical gaps in the corporate governance and compliance framework as enshrined in the said act while simultaneously extending greater ease of doing business to law abiding corporates accordingly, it was proposed to amend certain provisions of the companies act, 2013 however, in view of the urgency, the companies (amendment) ordinance, 2018 was promulgated on 2nd day of november, 2018 to replace the aforesaid ordinance, a bill, namely, the companies (amendment) bill, 2018 was introduced in the lok sabha and passed in the said house on the 4th day of january, 2019 however, the said bill could not be taken up for consideration in the rajya sabha4 in order to give continued effect to the companies (amendment) ordinance, 2018, the president promulgated the companies (amendment) ordinance, 2019 and the companies (amendment) second ordinance, 2019 on the 12th day of january, 2019 and the 21st day of february, 2019 respectively it is now proposed to bring the companies (amendment) bill, 2019 to replace the companies (amendment) second ordinance, 2019 with certain other amendments which are considered necessary to ensure more accountability and better enforcement to strengthen the corporate governance norms and compliance management in corporate sector5 the companies (amendment) bill, 2019 which seeks to replace the companies(amendment) second ordinance, 2019 with certain additional amendments, inter alia, provides for the following, namely:—(i) to amend clause (41) of section 2 of the companies act, 2013 so as to empower the central government to allow certain companies to have a different financial year instead of as determined by the tribunal;(ii) to amend section 12 of the act empowering the registrar to initiate action for the removal of name of the company from register of companies, if the company is not carrying on any business or operation in accordance with the provisions of the act;(iii) to amend sixteen sections of the act so as to modify the punishment as provided in the said sections from fine to monetary penalties to lessen the burden upon the special courts;(iv) to amend section 132 of the act to enable the national financial reporting authority to perform its functions through divisions and the executive body;(v) to amend section 135 of the act so as to bring clarity to—(a) carry forward the unspent corporate social responsibility amount, to a special account to be spent within three financial years and transfer thereafter to the fund specified in schedule vii, in case of an ongoing project; and(b) transfer the unspent amount to the fund specified under schedule vii, in other cases; (vi) to amend sections 241, 242 and 243 of the act so as to empower the central government to approach tribunal to issue an order against the persons who are connected with the conduct and management of the company as not fit and proper persons for the acts committed by them which amount to mismanagement; and(vii) to amend section 441 of the act so as to enhance the jurisdiction of the regional director for compounding the offences 6 as the parliament was not in session and immediate action was required to be taken, the companies (amendment) second ordinance, 2019 was promulgated by the president on the 21st day of february, 20197 the notes on clauses explain in detail the various provisions of the bill 8 the bill seeks to replace the aforesaid ordinancenew delhi;nirmala sitharamanthe 19th july, 2019 notes on clausesclause 1 of the bill provides for the short title and commencement of the proposed legislationclause 2 of the bill seeks to amend clause (41) of section 2 of the companies act, 2013(the act) so as to enable the relevant companies to follow different financial year with the approval of the central government, instead of taking approval of the tribunalclause 3 of the bill seeks to insert a new section 10a relating to commencement of business etc, to provide that a company having a share capital shall not commence business or exercise any borrowing powers unless a declaration is filed with the registrar by a director that every subscriber to the memorandum has paid the value of shares and the company has filed with the registrar the verification of its registered office the said clause further provides that non-compliance with filing of declaration may result into action by registrar under chapter xviiiclause 4 of the bill seeks to insert a new sub-section (9) in section 12 of the act to provide that the registrar may cause a physical verification of the registered office of the company if he has reasonable cause to believe that company is not carrying on any business or operations as specified and to provide consequent action thereofclause 5 of the bill seeks to amend the second proviso to sub-section (1) of section 14of the act to provide that any alteration having the effect of conversion of a public company into a private company shall not be valid unless it is approved by an order of the central government on an application made in such form and manner as may be prescribed earlier this approval was obtained from the tribunalclause 6 of the bill seeks to amend sub-sections (4), (5) and (6) of section 26 of the act so as to substitute the requirement of registration of prospectus with filing of prospectus with the registrarclause 7of the bill seeks to amend sub-section (1) of section 29 of the act and to insert sub-section (1a) therein to provide for the requirement of issuance, holding or transferring of securities in dematerialised form for any class of unlisted companies, as may be prescribed by the central governmentclause 8 of the bill seeks to amend clause (c) in sub-section (2) of section 35 of the act to provide that the copy of the prospectus shall be filed with the registrar instead of delivery for registrationclause 9 of the bill seeks to amend sub-section (3) of section 53 of the act to provide for monetary penalty and refund of monies in case of failure to comply with the provision of the said sectionclause 10 of the bill seeks to amend sub-section (2) of section 64 of the act to provide for monetary penalty for company and its officers in default in case of failure to comply with provision of the said sectionclause 11 of the bill seeks to amend the first and second proviso of sub-section (1) of section 77 of the act to provide that the registrar may, on the application made by a company, allow registration of charge, in case of charges created before the commencement of the companies (amendment) act, 2019, within a period of three hundred days or in case of charges created after the commencement of the said act within sixty days, on payment of additional fees the additional period within which the charges are required to be registered is also providedclause 12 of the bill seeks to insert sub-section (2) in section 86 of the act to provide that any person who wilfully furnishes any false or incorrect information or knowingly suppresses any material information, required to be registered in accordance with the provisions of section 77, shall be liable for action under section 447clause 13 of the bill seeks to substitute section 87 of the act to empower the central government to extend time or allow rectification, if it is satisfied that omission to give intimation to the registrar of the payment or satisfaction of a charge, within the time required under chapter vi; or the omission or misstatement of any particulars, in any previous filing with respect to any such charge or modification thereof or with respect to any memorandum of satisfaction or other entry made in pursuance of section 82 or section 83 was accidental or was due to inadvertenceclause 14 of the bill seeks to amend section 90 of the act by inserting sub-section(4a) to provide that the company shall take necessary steps to identify an individual who is a significant beneficial owner failure to take necessary steps shall lead to action under sub-section (11) it also seeks to amend sub-section (9) of section 90 of the act to provide that the company or the person aggrieved by the order of the tribunal may make an application to the tribunal for relaxation or lifting of the restrictions placed under sub-section (8), within a period of one year from the date of such order and if no such application is filed, such shares shall be transferred without any restrictions to investor education and protection fund authority it also seeks to insert sub-section (9a) to provide the power to the central government to make rules for the purposes of this sectionclause 15 of the bill seeks to amend sub-section (5) of section 92 of the act to provide that if any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default shall be liable to monetary penalty as specified in the provisionclause 16 of the bill seeks to amend sub-section (5) of section 102 of the act to provide that in case of any default made in complying with the provisions of such section, every promoter, director, manager or other key managerial personnel of the company who is in default shall be liable to monetary penalty as specified in the provisionclause 17 of the bill seeks to amend sub-section (3) of section 105 of the act to provide that for any default under sub-section (2) of said section, the officer in default shall be liable for monetary penalty as specified in sub-section (3)clause 18 of the bill seeks to amend sub-section (2) of section 117 of the act to provide that for failure in filing a copy of every resolution or an agreement as per sub-section (1) of said section, the company and its officer in default shall be liable for monetary penalty as specified in sub-section (2)clause 19 of the bill seeks to amend sub-section (3) of section 121 of the act to provide for liability to pay monetary penalty for not filing with the registrar a copy of report within the stipulated period as per sub-section (2) of said sectionclause 20 of the bill seeks to amend section 132 of the act to provide that the national financial reporting authority shall perform its functions through such divisions as may be prescribed by the central government it also seeks to provide that there shall be an executive body of the national financial reporting authority consisting of the chairperson and full-time members for efficient discharge of its certain functions the clause also seeks to amend sub-clause (b) of clause (c) of sub-section (4) of section 132 with respect to the extent of debarring of the member or firm by national financial reporting authority in case professional or other misconduct is provedclause 21of the bill seeks to amend sub-section (5) of section 135 and insert sub-sections (6), (7) and (8) in the said section of the act to provide, inter alia for (a)carrying forward the unspent amounts, to a special account to be spent within three financial years and transfer thereafter to the fund specified in schedule vii, in case of an ongoing project; and (b) transferring the unspent amounts to the fund specified under schedule vii, in other casesclause 22 of the bill seeks to amend sub-section (3) of section 137 of the act to provide for payment of monetary penalty in case of failure to file a copy of financial statements with the registrarclause 23 of the bill seeks to amend sub-section (3) of section 140 of the act to provide for payment of monetary penalty of fifty thousand rupees or an amount equal to the remuneration of the auditor whichever is less and further penalty for continuous failure, if the auditor does not comply with sub-section (2) of the said sectionclause 24 of the bill seeks to amend sub-section (2) of section 157 of the act to provide for payment of monetary penalty in case there is failure to furnish director identification number pursuant to sub-section (1) of the said sectionclause 25 of the bill seeks to amend section 159 of the act to provide for payment of monetary penalty if any individual or director of a company makes default in complying with sections 152, 155 and 156 of the actclause 26 of the bill seeks to insert clause (i) in sub-section (1) of section 164 of the act to provide disqualification to become a director if an individual has not complied with the provisions of sub-section (1) of section 165 of the actclause 27 of the bill seeks to amend sub-section (6) of section 165 of the act to provide for payment of monetary penalty in case a person accepts an appointment as a director in contravention of sub-section (1) of the said sectionclause 28 of the bill seeks to amend sub-section (5) of section 191 of the act to provide for payment of monetary penalty if a director makes default in complying with the said sectionclause 29 of the bill seeks to omit sub-section (7) and to amend sub-section (15) of section 197 of the act to provide for payment of monetary penalty by any person or the company in case of defaultclause 30 of the bill seeks to amend sub-section (5) of section 203 of the act to provide for payment of monetary penalty by any company and director and key managerial personnel who is in default in complying with the said sectionclause 31 of the bill seeks to amend section 212 of the act to provide that any officer not below the rank of assistant director of serious fraud investigation office (sfio), if so authorised, may arrest any person in accordance with the provisions of this section it also seeks to provide that the person so arrested may be taken to a special court or judicial magistrate or metropolitan magistrate within twenty four hours of his arrest further, the clause also seeks to provide that where an investigation report submitted by sfio states that a fraud has taken place and any director, key managerial personnel or officer has taken undue advantage or benefit, then the central government may file an application before tribunal with regard to disgorgement and such director, key managerial personnel or officer may be held personally liable without any limitation of liabilityclause 32 of the bill seeks to amend sub-section (3) of section 238 of the act to provide for payment of monetary penalty for the director who issues a circular which has not been presented for registration and registered as per sub-section (1) of the said sectionclause 33 of the bill seeks to amend sub-section (2) of section 241 of the act by inserting a proviso to empower the central government to prescribe such company or class of companies in respect of which, applications under such sub-section, shall be made before the principal bench of the tribunal and shall be dealt with by such bench it also seeks to provide that in certain circumstances, the central government may refer the matter and request to the tribunal to inquire into the case and record a decision about whether the person is a fit and proper person to hold the office of director or any other office connected with the conduct and management of any companyclause 34 of the bill seeks to amend section 242 of the act to provide that at the conclusion of the hearing of the case in respect of section 241, the tribunal shall record its decision stating specifically as to whether or not the respondent is a fit and proper person to hold the office of director or any other office connected with the conduct and management of any companyclause 35 of the bill seeks to amend section 243 of the act to provide that the person who is not a fit and proper person pursuant to section 242 shall not hold the office of a director or any other office connected with the conduct and management of the affairs of any company for a period of five years from the date of the relevant decision of the tribunal it also seeks to provide that the central government may, with the leave of the tribunal, permit such person to hold any such office before the expiry of the said period of five years the clause also seeks to provide that the person so removed from the office of a director or any other office connected with the conduct and management of the affairs of the company shall not be entitled to, or be paid, any compensation for the loss or termination of officeclause 36 of the bill seeks to amend sub-section (1) of section 248 of the act to insert new clauses (d) and (e) to provide that in case the subscribers to the memorandum have not paid the subscription which they had undertaken to pay and declaration under section 10a has not been filed or where the company is not carrying on any business or operation as revealed after the physical verification, the registrar shall send notice to such companies and its directors informing them of his intention to remove the name of the company from the register of companiesclause 37 of the bill seeks to amend sub-section (3) of section 272 of the act to allow the registrar to present a petition of winding up on the ground that it is just and equitable to do so under clause (e) of section 271clause 38 of the bill seeks to amend clause (f) of sub-section (1) of section 398 of the act by omitting the word "prospectus" as it would not be required to be registered by the registrarclause 39 of the bill seeks to amend clause (b) of sub-section (1) of section 441 of the act to increase the threshold of maximum amount of fine that does not exceed twenty-five lakh rupees for compounding by the regional directorsclause 40 of the bill seeks to amend section 446b of the act to provide for payment of reduced amount of monetary penalty in case of default by one person companies or small companiesclause 41 of the bill seeks to amend section 447 of the act to enhance the amount of fine from "twenty lakh rupees" to "fifty lakh rupees"clause 42 of the bill seeks to amend sub-sections (3) and (8) of section 454 of the act to provide that adjudicating officer may also direct the company or officer in default or other person to rectify default, wherever he considers fitclause 43 of the bill seeks to insert a new section 454a relating to monetary penalty for repeated default, which is twice the amount of penalty provided for such defaults under the relevant provisions of this actclause 44 of the bill seeks to repeal the companies (amendment) second ordinance,2019 and to save the actions done during the course of the period of ordinance financial memorandumthe provisions of the companies (amendment) bill, 2019 will not involve any expenditure of recurring or non-recurring nature, on its enactment memorandum regarding delegated legislationsub-clause (a) of clause 2 of the bill confers power upon the central government to prescribe, under first proviso to clause (41) of section 2 of the act, the form and manner in which application shall be made by the relevant company or body corporate to the central government to allow any period as financial yearclause 3 empowers the central government to prescribe, under clause (a) of sub-section (1) of section 10a, the form and manner in which a declaration is to be filed and verified by a director to the effect that every subscriber to the memorandum has paid the value of the shares agreed to be taken by him on the date of making such declarationclause 4 empowers the central government to prescribe, under sub-section (9) of section 12 of the act, the manner in which the registrar may cause a physical verification of the registered office of the company if he has reasonable cause to believe that the company is not carrying on any business or operationsclause 5 empowers the central government to prescribe, under the second proviso to sub-section (1) of section 14 of the act, the form and manner in which an application is to be made to the central government for seeking its approval for any alteration of articles having the effect of conversion of a public company into a private companyclause 7 empowers the central government to prescribe, under sub-section (1a) of section 29, the class or classes of unlisted companies where securities shall be held or transferred only in dematerialised formclause 11 empowers the central government to prescribe, under sub-section (1) of section 77 of the act, (a) the additional fees which a company shall pay while making an application to the registrar for registration of charge after the expiry of original period of filing; (b) additional fees and different fees for different class of companies; and the ad valorem feesclause 14 empowers the central government, under proviso to sub-section (9) of section 90 of the act, to prescribe the manner in which the shares shall be transferred to the authority constituted under sub-section (5) of section 125 of the act, if no application has been filed within a period of one year from the date of the order referred to in sub-section (8)the clause also seeks to insert a new sub-section (9a) to empower the central government to prescribe rules for the purpose of section 90 of the actclause 20 empowers the central government to prescribe, under sub-section (1a) of section 132, such divisions through which national financial reporting authority shall performs its functionsclause 21 empowers the central government to prescribe, under sub-section (6) of section 135, the conditions which need to be fulfilled wrt the ongoing project in respect of which unspent csr amounts may be transferred to the special accountclause 33 empowers the central government to prescribe, under proviso to sub-section (2) of section 241, such company or class of companies in respect of which applications shall be made before the principal bench of the tribunal2 the matters in respect of which the said rules may be made are matters of procedure and administrative detail, and as such, it is not practicable to provide for them in the proposed bill itself the delegation of legislative power is, therefore, of a normal character annexure extracts from the companies act, 2013 (18 of 2013)2 in this act, unless the context otherwise requires,––definitions(41) "financial year", in relation to any company or body corporate, means the period ending on the 31st day of march every year, and where it has been incorporated on or after the 1st day of january of a year, the period ending on the 31st day of march of the following year, in respect whereof financial statement of the company or body corporate is made up:provided that on an application made by a company or body corporate, which is a holding company or a subsidiary of a company incorporated outside india and is required to follow a different financial year for consolidation of its accounts outside india, the tribunal may, if it is satisfied, allow any period as its financial year, whether or not that period is a year:provided further that a company or body corporate, existing on the commencement of this act, shall, within a period of two years from such commencement, align its financial year as per the provisions of this clause; alteration of articles14 (1) subject to the provisions of this act and the conditions contained in its memorandum, if any, a company may, by a special resolution, alter its articles including alterations having the effect of conversion of—(a) a private company into a public company; or (b) a public company into a private company:provided that where a company being a private company alters its articles in such a manner that they no longer include the restrictions and limitations which are required to be included in the articles of a private company under this act, the company shall, as from the date of such alteration, cease to be a private company:provided further that any alteration having the effect of conversion of a public company into a private company shall not take effect except with the approval of the tribunal which shall make such order as it may deem fit(2) every alteration of the articles under this section and a copy of the order of the tribunal approving the alteration as per sub-section (1) shall be filed with the registrar, together with a printed copy of the altered articles, within a period of fifteen days in such manner as may be prescribed, who shall register the same 26 (1) matters to be stated in prospectus(4) no prospectus shall be issued by or on behalf of a company or in relation to an intended company unless on or before the date of its publication, there has been delivered to the registrar for registration, a copy thereof signed by every person who is named therein as a director or proposed director of the company or by his duly authorised attorney(5) a prospectus issued under sub-section (1) shall not include a statement purporting to be made by an expert unless the expert is a person who is not, and has not been, engaged or interested in the formation or promotion or management, of the company and has given his written consent to the issue of the prospectus and has not withdrawn such consent before the delivery of a copy of the prospectus to the registrar for registration and a statement to that effect shall be included in the prospectus(6) every prospectus issued under sub-section (1) shall, on the face of it,—(a) state that a copy has been delivered for registration to the registrar as required under sub-section (4); and(b) specify any documents required by this section to be attached to the copy so delivered or refer to statements included in the prospectus which specify these documents (7) the registrar shall not register a prospectus unless the requirements of this section with respect to its registration are complied with and the prospectus is accompanied by the consent in writing of all the persons named in the prospectus 29 (1) notwithstanding anything contained in any other provisions of this act,— public offer of securities to be in dematerialised form(b) such other class or classes of public companies as may be prescribed,22 of 1996shall issue the securities only in dematerialised form by complying with the provisions of the depositories act, 1996 and the regulations made thereunder 35 (1) (2) no person shall be liable under sub-section (1), if he proves—for misstatements in prospectus"(c) that, as regards every misleading statement purported to be made by an expert or contained in what purports to be a copy of or an extract from a report or valuation of an expert, it was a correct and fair representation of the statement, or a correct copy of, or a correct and fair extract from, the report or valuation; and he had reasonable ground to believe and did up to the time of the issue of the prospectus believe, that the person making the statement was competent to make it and that the said person had given the consent required by sub-section (5) of section 26 to the issue of the prospectus and had not withdrawn that consent before delivery of a copy of the prospectus for registration or, to the defendant's knowledge, before allotment thereunder" 53 (1) prohibition on issue of shares at discount(3) where a company contravenes the provisions of this section, the company shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees and every officer who is in default shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees, or with both | 64 ||----------------|| notice to be || given to || registrar for || alteration of || share capital |(2) if a company and any officer of the company who is in default contravenes the provisions of sub-section (1), it or he shall be punishable with fine which may extend to one thousand rupees for each day during which such default continues, or five lakh rupees, whichever is less| | | | | ||------|------|------|------|-----| chapter vi registration of chargesduty to register charges, etc77 (1) it shall be the duty of every company creating a charge within or outside india, on its property or assets or any of its undertakings, whether tangible or otherwise, and situated in or outside india, to register the particulars of the charge signed by the company and the charge-holder together with the instruments, if any, creating such charge in such form, on payment of such fees and in such manner as may be prescribed, with the registrar within thirty days of its creation:provided that the registrar may, on an application by the company, allow such registration to be made within a period of three hundred days of such creation on payment of such additional fees as may be prescribed:provided further that if registration is not made within a period of three hundred days of such creation, the company shall seek extension of time in accordance with section 87:| ||----------------|| punishment || for || contravention |86 if any company contravenes any provision of this chapter, the company shall be punishable with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupees, or with both87 (1) the central government on being satisfied that—(i) (a) the omission to file with the registrar the particulars of any charge created by a company or any charge subject to which any property has been acquired by a company or any modification of such charge; orrectification by central government in register of charges(b) the omission to register any charge within the time required under this chapter or the omission to give intimation to the registrar of the payment or the satisfaction of a charge, within the time required under this chapter; or(c) the omission or mis-statement of any particular with respect to any such charge or modification or with respect to any memorandum of satisfaction or other entry made in pursuance of section 82 or section 83, was accidental or due to inadvertence or some other sufficient cause or it is not of a nature to prejudice the position of creditors or shareholders of the company; or(ii) on any other grounds, it is just and equitable to grant relief, it may on the application of the company or any person interested and on such terms and conditions as it may seem to the central government just and expedient, direct that the time for the filing of the particulars or for the registration of the charge or for the giving of intimation of payment or satisfaction shall be extended or, as the case may require, that the omission or mis-statement shall be rectified(2) where the central government extends the time for the registration of a charge, the order shall not prejudice any rights acquired in respect of the property concerned before the charge is actually registered | 90 | ( | 1 | ) | | | | ||-------|------|-----|-------|------|------|------|-----|register of significant beneficial owners in a company(9) the company or the person aggrieved by the order of the tribunal may make an application to the tribunal for relaxation or lifting of the restrictions placed under sub-section (8)(10) if any person fails to make a declaration as required under sub-section (1), he shall be punishable with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees and where the failure is a continuing one, with a further fine which may extend to one thousand rupees for every day after the first during which the failure continues(11) if a company, required to maintain register under sub-section (2) and file the information under sub-section (4), fails to do so or denies inspection as provided therein, the company and every officer of the company who is in default shall be punishable with fine which shall not be less than ten lakh rupees but which may extend to fifty lakh rupees and where the failure is a continuing one, with a further fine which may extend to one thousand rupees for every day after the first during which the failure continues| | | | | | | | ||----|----|----|------|------|------|------|-----|| 92 | ( | 1 | ) | | | | |annual return(5) if a company fails to file its annual return under sub-section (4), before the expiry of the period specified under section 403 with additional fee, the company shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakhs rupees and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees, or with both| | | | | | | | ||-----|----|----|------|------|------|------|-----|| 102 | ( | 1 | ) | | | | |statement to be annexed to notice(5) if any default is made in complying with the provisions of this section, every promoter, director, manager or other key managerial personnel who is in default shall be punishable with fine which may extend to fifty thousand rupees or five times the amount of benefit accruing to the promoter, director, manager or other key managerial personnel or any of his relatives, whichever is more| | | | | | | | ||----------|----|----|------|------|------|------|-----|| 105 | ( | 1 | ) | | | | || proxies | | | | | | | |(3) if default is made in complying with sub-section (2), every officer of the company who is in default shall be punishable with fine which may extend to five thousand rupees| | | | | | | | ||---------------|----|----|------|------|------|------|-----|| 117 | ( | 1 | ) | | | | || resolutions | | | | | | | || and | | | | | | | || agreements to | | | | | | | || be filed | | | | | | | |(2) if a company fails to file the resolution or the agreement under sub-section (1)before the expiry of the period specified under section 403 with additional fee, the company shall be punishable with fine which shall not be less than five lakh rupees but which may extend to twenty-five lakh rupees and every officer of the company who is in default, including liquidator of the company, if any, shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees| | | | | ||------|------|------|------|-----|| 121 ||----------------|| report on || annual general || meeting || constitution || of natural || financial || reporting || authority |38 of 194938 of 1949corporate social responsibilitycopy of financial statement to be filed with registrar(3) if the company fails to file the report under sub-section (2) before the expiry of the period specified under section 403 with additional fee, the company shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees and every officer of the company who is in default shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupees 132 (1) (4) notwithstanding anything contained in any other law for the time being in force, the national financial reporting authority shall— (c) where professional or other misconduct is proved, have the power to make order for— (b) debarring the member or the firm from engaging himself or itself from practice as member of the institute of chartered accountant of india referred to in clause (e) of sub-section (1) of section 2 of the chartered accountants act, 1949 for a minimum period of six months or for such higher period not exceeding ten years as may be decided by the national financial reporting authorityexplanation—for the purposes of this sub-section, the expression "professional or other misconduct" shall have the same meaning assigned to it under section 22 of the chartered accountants act, 1949 135 (1) (5) the board of every company referred to in sub-section (1), shall ensure that the company spends, in every financial year, at least two per cent of the average net profits of the company made during the three immediately preceding financial years, in pursuance of its corporate social responsibility policyprovided that the company shall give preference to the local area and areas around it where it operates, for spending the amount earmarked for corporate social responsibility activitiesprovided further that if the company fails to spend such amount, the board shall, in its report made under clause (o) of sub-section (3) of section 134, specify the reasons for not spending the amountexplanation—for the purposes of this section "net profit" shall not include such sums as may be prescribed, and shall be calculated in accordance with the provisions of section 198137 (1) (3) if a company fails to file the copy of the financial statements under sub-section (1)or sub-section (2), as the case may be, before the expiry of the period specified in section 403, the company shall be punishable with fine of one thousand rupees for every day during which the failure continues but which shall not be more than ten lakh rupees, and the managing director and the chief financial officer of the company, if any, and, in the absence of the managing director and the chief financial officer, any other director who is charged by the board with the responsibility of complying with the provisions of this section, and, in the absence of any such director, all the directors of the company, shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees, or with both 140 (1) (3) if the auditor does not comply with sub-section (2), he or it shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupeesremoval, resignation of auditor and giving of special noticecompany to inform director identification number to registrar(2) if a company fails to furnish director identification number under sub-section (1), before the expiry of the period specified under section 403 with additional fee, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupees and every officer of the company who is in default shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupees punishment for contravention159 if any individual or director of a company, contravenes any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to fifty thousand rupees and where the contravention is a continuing one, with a further fine which may extend to five hundred rupees for every day after the first during which the contravention continuesnumber of directorships(6) if a person accepts an appointment as a director in contravention of sub-section (1), he shall be punishable with fine which shall not be less than five thousand rupees but which may extend to twenty-five thousand rupees for every day after the first during which the contravention continues(5) if a director of the company contravenes the provisions of this section, such director shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupeespayment to director for loss of office, etc, in connection with transfer of undertaking, property or shares(7) notwithstanding anything contained in any other provision of this act but subject to the provisions of this section, an independent director shall not be entitled to any stock option and may receive remuneration by way of fees provided under sub-section (5), reimbursement of expenses for participation in the board and other meetings and profit related commission as may be approved by the members| ||---------------|| overall || maximum || managerial || remuneration || and || managerial || remuneration || in case of || absence or || inadequacy of || profits |(15) if any person contravenes the provisions of this section, he shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees| | | | | | | | ||-------------|----|----|------|------|------|------|-----|| 203 | ( | 1 | ) | | | | || appointment | | | | | | | || of key | | | | | | | || managerial | | | | | | | || personnel | | | | | | | |(5) if a company contravenes the provisions of this section, the company shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees and every director and key managerial personnel of the company who is in default shall be punishable with fine which may extend to fifty thousand rupees and where the contravention is a continuing one, with a further fine which may extend to one thousand rupees for every day after the first during which the contravention continues 212 (1) investigation into affairs of company by serious fraud investigation office(8) if the director, additional director or assistant director of serious fraud investigation office authorised in this behalf by the central government by general or special order, has on the basis of material in his possession reason to believe (the reason for such belief to be recorded in writing) that any person has been guilty of any offence punishable under sections referred to in sub-section (6), he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest(9) the director, additional director or assistant director of serious fraud investigation office shall, immediately after arrest of such person under sub-section (8), forward a copy of the order, along with the material in his possession, referred to in that sub-section, to the serious fraud investigation office in a sealed envelope, in such manner as may be prescribed and the serious fraud investigation office shall keep such order and material for such period as may be prescribed(10) every person arrested under sub-section (8) shall within twenty-four hours, be taken to a judical magistrate or a metropolitan magistrate, as the case may be, having jurisdiction:provided that the period of twenty-four hours shall exclude the time necessary for the journey from the place of arrest to the magistrate's court 238 (1) (3) the director who issues a circular which has not been presented for registration and registered under clause (c) of sub-section (1), shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupeesregistration of offer of schemes involving transfer of shares 243 (1) consequence of termination or modification of certain agreements(2) any person who knowingly acts as a managing director or other director or manager of a company in contravention of clause (b) of sub-section (1), and every other director of the company who is knowingly a party to such contravention, shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to five lakh rupees, or with both| ( ||------------------------------------------------------------------------------------|| immediately preceding financial years and has not made any application within such || period for obtaining the status of a dormant company under section 455, || power of || registrar to || remove name || of company || from register || of companies |he shall send a notice to the company and all the directors of the company, of his intention to remove the name of the company from the register of companies and requesting them to send their representations along with copies of the relevant documents, if any, within a period of thirty days from the date of the notice 272 (1) petition for winding up(3) the registrar shall be entitled to present a petition for winding up under section271, except on the grounds specified in clause (a) or clause (e) of that sub-section:provided that the registrar shall obtain the previous sanction of the central government to the presentation of a petition:provided further that the central government shall not accord its sanction unless the company has been given a reasonable opportunity of making representations 398 (1) provisions relating to filing of applications, documents, inspection, etc, in electronic form(f) the registrar shall register change of registered office, alteration of memorandum or articles, prospectus, issue certificate of incorporation, register such document, issue such certificate, record the notice, receive such communication as may be required to be registered or issued or recorded or received, as the case may be, under this act or the rules made thereunder or perform duties or discharge functions or exercise powers under this act or the rules made thereunder or do any act which is by this act directed to be performed or discharged or exercised or done by the registrar in the electronic form in such manner as may be prescribed explanation—for the removal of doubts, it is hereby clarified that the rules made under this section shall not relate to imposition of fines or other pecuniary penalties or demand or payment of fees or contravention of any of the provisions of this act or punishment therefor 441 (1) compounding of certain offences(b) where the maximum amount of fine which may be imposed for such offence does not exceed five lakh rupees, by the regional director or any officer authorised by the central government, on payment or credit, by the company or, as the case may be, the officer, to the central government of such sum as that tribunal or the regional director or any officer authorised by the central government, as the case may be, may specify:provided that the sum so specified shall not, in any case, exceed the maximum amount of the fine which may be imposed for the offence so compounded:provided further that in specifying the sum required to be paid or credited for the compounding of an offence under this sub-section, the sum, if any, paid by way of additional fee under sub-section (2) of section 403 shall be taken into account:provided also that any offence covered under this sub-section by any company or its officer shall not be compounded if the investigation against such company has been initiated or is pending under this act 2 of 1974(6) notwithstanding anything contained in the code of criminal procedure, 1973,—(a) any offence which is punishable under this act, with imprisonment or fine, or with imprisonment or fine or with both, shall be compoundable with the permission of the special court, in accordance with the procedure laid down in that act for compounding of offences;(b) any offence which is punishable under this act with imprisonment only or with imprisonment and also with fine shall not be compoundable| ||---------------|| lesser || penalties for || one person || companies or || small || companies |446b notwithstanding anything contained in this act, if a one person company or a small company fails to comply with the provisions of sub-section (5) of section 92, sub-section (2) of section 117 or sub-section (3) of section 137, such company and officer in default of such company shall be punishable with fine or imprisonment or fine and imprisonment, as the case may be, which shall not be more than one-half of the fine or imprisonment or fine and imprisonment, as the case may be, of the minimum or maximum fine or imprisonment or fine and imprisonment, as the case may be, specified in such sections" chapter xxix miscellaneous447 (1) punishment for fraud"provided further that where the fraud involves an amount less than ten lakh rupees or one per cent of the turnover of the company, whichever is lower, and does not involve public interest, any person guilty of such fraud shall be punishable with imprisonment for a term which may extend to five years or with fine which may extend to twenty lakh rupees or with both" 454 (1) adjudication of penalties(3) the adjudicating officer may, by an order impose the penalty on the company and the officer who is in default stating any non-compliance or default under the relevant provision of the act(4) the adjudicating officer shall, before imposing any penalty, give a reasonable opportunity of being heard to such company and the officer who is in default| | | | | ||------|------|------|------|-----|(8) (i) where company does not pay the penalty imposed by the adjudicating officer or the regional director within a period of ninety days from the date of the receipt of the copy of the order, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees(ii) where an officer of a company who is in default does not pay the penalty within a period of ninety days from the date of the receipt of the copy of the order, such officer shall be punishable with imprisonment which may extend to six months or with fine which shall not be less than twenty-five thousand rupees but which may extend to one lakh rupees, or with both ————a billfurther to amend the companies act, 2013————(smt nirmala sitharaman, minister of finance and corporate affairs) | Parliament_bills | 7309487f-c76c-569d-825d-ef3d45ff52fb |
bill no 156 of 2014 the good samaritan (protection from civil and criminal liabilities) and miscellaneous provisions bill, 2014 by shrimati kirron kher, mp a billto provide for protection to good samaritans from civil and criminal liabilities by establishing supportive legal environment; constitution of good samaritans authority; obligations of hospitals and clinics and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-fifth 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, appointdefinitions2 in this act, unless the context otherwise requires,—(a) "accident" includes road, railways or air accident;5(b) "appropriate government" means in the case of a state, the government ofthat state and in all other cases, the central government;(c) authority means the good samaritan authority constituted under section 3; (d) "bystander" means a person who is witness to an accident or incident ofcrime;10(e) "emergency response" means reasonable necessary reaction to an accidentor incident of crime and includes taking the victim to a hospital in order to save his life or calling in ambulance or police;(f) "fund" means the good samaritan welfare fund constituted undersection 11;15(g) "good samaritan" includes a bystander who helps a victim by takingreasonable necessary action to save his life or property;(h) "incident of crime" includes sexual assault, robbery, theft, murder, attempt tomurder, kidnapping, attempt to kidnapping and road rage; and(i) "victim" means a victim of an accident or crime203 (1) the central government shall, within a period of six months from the coming into force of this act, constitute an authority to be known as the good samaritan authorityconstitution of the good samaritan authority25(2) the chairperson of the authority shall be nominated by the central government in such manner, as may be prescribed, from amongst persons of eminence having adequate knowledge of and experience in management, administration, public affair, health services, social work or law(3) the authority shall have one representative from each state and union territory as member, who shall be appointed by the central government in consultation with the concerned state government or the union territory administration, as the case may be30(4) the chairperson and the members of the authority shall hold office for a period of three years from the date of their appointment(5) the authority shall have such number of officers and staff, as may be necessary, for efficient discharge of its functions(6) the salaries and allowances and other terms of conditions of the officers and staff of the authority shall be such as may be prescribed4 the functions of the authority shall be—35functions of the authority(a) to receive complaints of harassment or violation of rights of good samaritansunder this act and institute legal proceedings against persons involved in such harassment or violation of rights;40(b) to process and pay claims of hospitals regarding payment of hospital chargesfor providing treatment to a victim;(c) to take up mass media campaigns to encourage and sensitise the public inbecoming good samaritans;(d) to inform the general public about the provisions of this act and in particularthe rights of good samaritans in such manner, as it may deem appropriate5 (1) a good samaritan shall not be liable to any civil or criminal liability in respect of anything done or cause to have been done to save the life or property of a victim5(2) without prejudice to the generality of the foregoing provision, a good samaritan, in respect of an accidents or crime in which he helps in saving life or property of a victim, shall have the following rights, namely:—exemption from civil or criminal liability to good samaritan and their rights(a) he shall not be required or compelled to file a first information report unless he decides otherwise;(b) he shall not be required or compelled to pay any charges for treatment including future treatment to the hospital or clinic in which the victim is brought by him for treatment;10(c) unless he so chooses, he shall not be detained by the hospital or any police official for any reason including, but not limited to,—(i) finding or confirming the identity of the victim; (ii) any questioning unless he decides to stay and respond; and15(iii) standing as witness or providing evidence to the police or any otherperson;(d) he shall not be forced to reveal his identity; and (e) he shall not be subject to any force or harassment by any person investigating into or otherwise related to the accident or incident of crime20(3) where a good samaritan chooses to assist in the investigation of an accident or incident of crime,—(a) the police shall act with sensitivity towards him and complete the recording of his statement and all other proceedings relating to him in a timely manner;(b) he shall not be called repeatedly;25(c) his statement as a witness in a court of law shall be recorded through videoin a single hearing6 (1) it shall be the duty of every educational institution to impart training in first-aid and emergency response to every student above the age of thirteen years for such duration, as may be prescribed30(2) the training under sub-section (1) shall be imparted once in every academic yeareducational institutions to impart training in first-aid and emergency response to students (3) for the purpose of imparting training under sub-section (1), the educational institutions shall take the assistance of such professionals or institutions, as the appropriate government may, by notification in the official gazette, specify7 (1) it shall be the duty of the appropriate government to impart training in first-aid and emergency response to all their employees once every year35(2) for the purpose of imparting training under sub-section (1), the appropriategovernment shall take the assistance of such professionals or institutions, as it may, by notification in the official gazette, specifyappropriate government to impart training in first-aid and emergency response to its employees8 the appropriate government shall, from time to time, organize and conduct programmes, workshops and seminars to—40(a) sensitise the citizens in becoming good samaritans;appropriate government to organize awareness programmes and workshops(b) make the citizens aware of emergency response numbers of ambulance serviceand police assistance; and(c) train the citizens in the art of first-aid and emergency response9 (1) no hospital or clinic shall deny emergency treatment to any victim:provided that if the hospital or clinic is not equipped to deal with the emergencytreatment, it shall assist in directing the victim to the nearest hospital or clinic where such emergency treatment facility is available5duty of every hospital and clinic to provide emergency treatment(2) no hospital or clinic shall demand any payment for providing emergency treatmentto any victim or deny such treatment if the family members of the victim are unable to make the payment10(3) for reimbursement of charges incurred during emergency treatment of any victim,the hospital or clinic concerned shall apply to the authority within such period and in such form and manner, as may be prescribed(4) it shall be the duty of hospital or clinic to inform the police as soon as a victim isbrought to the hospital or clinic by a good samaritan10 (1) the central government shall, by notification in the official gazette, constitute a fund to be known as the good samaritan fund15constitution of good samaritan fund(2) the central government shall, after due appropriation made by parliament by law in this behalf, credit such sums to the fund, as may be necessary, for carrying out the purposes of this act2011 (1) where any physical or mental damage to, or death of, a victim occurs due todenying emergency treatment to him by a hospital or clinic, the licence of such hospital or clinic shall be cancelled and such hospital or clinic shall also be liable to a fine which shall not be less than ten lakh rupees:penalty for denial of treatment to victims by hospitals or clinics(2) notwithstanding anything in sub-section (1), no hospital or doctor shall be liableto any civil or criminal liability for any physical damage to, or death of, a victim due to complications during the emergency medical attention:25provided that nothing in this sub-section shall apply to a case of gross medicalnegligence by a medical practitioneract to have overriding effect12 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 act30power to remove difficulties13 (1) if any difficulty arises in giving effect to the provision of this act, the centralgovenment may, by order 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 removal of the difficulty:35provided that no such order shall be made after the expiry of a period of twoyears from the date of the commencement of this act (2) every order made under this section shall, as soon as may be after it is made, be laidbefore each house of parliamentpower to make rules14 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act40 45(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 india, fifteen people die every hour in road accidents the number of deaths due to road traffic accidents in the last decade is close to one million in medical care terminology, the term 'golden hour' also known as golden time refers to a time period lasting for one hour following an accident or traumatic injury being sustained by a person, during which there is highest likelihood that prompt medical care will prevent death yet, a large percentage of people seem unwilling to help injured persons in the road accidents or to victims of violent crimes including rape the reason for citizens' inaction ranges from fear of harassment by police, payment of cost of medical treatment in hospitals, etcthere is a an immediate need for framing a policy providing for immediate help to victims of road accidents, crimes and to motivate the bystanders to come forward to help the victims of road accidents, violent crimes, etc by taking them to nearest hospitals for medical treatmenthence this bill financial memorandumclause 3 of the bill provides for the constitution of the good samaritan authorityclause 4 provides for processing and payment of claims received from hospitals regarding payment of hospital charges for providing emergency treatment to a victim and to take up mass media campaigns to encourage and sensitise the public in becoming good samaritans clause 6 provides for imparting training in first-aid and emergency response to every student above the age of thirteen years in all educational institutions clause 7 provides for imparting training in first-aid and emergency response to every employee under the state by the appropriate government clause 8 provides for organizing programmes, workshops and seminars to sensitise citizens in becoming good samaritans and making them aware in the art of first-aid and emergency response the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees two hundred crore will be involved per annuma non-recurring expenditure of rupees one 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 matters will relate to detail only, the delegation of legislative power is, therefore, of a normal character———— abillto provide for protection to good samaritans from civil and criminal liabilities by establishing supportive legal environment; constitution of good samaritans authority; obligations of hospitals and clinics and for matters connected therewith or incidental thereto————(shrimati kirron kher, mp)gmgipmrnd—3116ls(s3)—03122014 | Parliament_bills | 7ea4f580-5ea7-5726-8075-ef3e25a26831 |
currigendathe del>osit instnt&'jce corpora'rion 'al1enil1~t) bill, 1967 (to be/es introduced in lok §abha) 1 page 1,-m itbill no 1000 of 1967" ~ "bill no 100 of 1967 2 page 3, line 30,-12r "clause lt iw ii section it 3 page 11, line 22,-aft er "three" i2i n;" tw " " , 4 page 16, in the marginal heading against section 17,-m "of paymen by corportion" ~ "of payment by corporation" 5 correct line numbers on page 8 new delhi-juy 14 1967 bui no io~7 the deposit insurance corporation (amendment) bill, 1967 a billfurther to amend the deposit imumftce corporation ace, 1981 be it enacted by parliament in the eighteenth yew of the republic of india as follows:-1 (1) this act may be called the depobit in8urance corporauoa shorttttl (amendment) act, 1967 comm 5 (2) it shall come into force on such date u the central govern- ~ ete ment may, by notifi<:ation in the oftldal gazette, appoint, and cwrerent dates may be appointed for difterentl provisions of thi8 act eel for dffterent states or for c:wfennt parts tbereol (3) any reference in any provision inserted in the i>epott in-7 of 1981 10 surance coxpoll&tion act, 1961 (hereinafter referred to as the principal act), by any section of this act to the! commencement ot the deposit insurance (amendment) act, 1967, shall, in rela,tion to a state or part thereof, b& construed as a reference to the date on which the said section comes into force in that state or part '1 substitu-2 in the princlpal act, for the words and figures "the banking tion of companies act, 1949" wherever they occur, the words and figures 5 :r::::::, "the banking regulation act, 1949" shall be substituted companies act,l949 3 in section 2 of the principal act,-amendment of section 2 (i) after clause (d), the following clause shall be inserted, namely:-'(dd) "co-operative bank" means a state co-operative 10 bank, a central ro-operative bank and a primary co-operative bank;'; (ii) after clause (f), the following clause shall be inserted, namely:-'(0) "defunct co-operative bank" means a co-operative 15 bank-(i) which has been prohibited from receiving ueshdeposits; or , (ii) which has, heen" orciet"ed or directed to be wound up; or 20 (iii) which has transferred all its deposit liabilities in india to any other institution; or 10 of 1948 '(iv) ,which has ceased to be a co-operative bank within the meaning of sub-section (2) of section 36a , of the banking regulation act,' 1949; or 2s (v) which has converted, itielf into a non-banking co-operative society; or {vi) in respect of which any scheme of compromise , or arr~ntor of reconstruction has ·been· sancuoned under any law for the time being in,forceandsuch 30 sch'emed~s not permit, ¢be acceptance of freab depo-&its; or (vii) which has· been aranted a moratorium which 11 in operation; or (viii) tn respect -of which an -appljoation for winding up is pending before the regbtrar of-<!o-operative societies or other competent autlwrityunder any law rolating ,to co-operative societies for ,the time being in force in a sta1e;'; (iii) in ~lause (g),-(a) for the words'~'or a banking company", the worda ", a banking col1lp8ily or a oo-operative bank" ,shall be sub stituted; 10 ~b) for the words ccw'lth a bankirlgoompany", the woi'ds!!with a banking coc:mpirfty or ,a ao-operative bau" shut· be substituw!d; (c) in sub-clause (i), after the words "where a banking company at the commencement otthis ac!t", the words is "or where an eligible co-operative bank at the commencement of the deposit inliollranae cwporation (aro:ecdment) act, 1967" shall be inserted; (iv) after clause (g), the following clause shall be inserted, nameiy:-20 c (gg) '"eligible oo-operative bank" means a c0-6perative bank the law for the time being governing whieh provides that-(i) an order for the winding up, or anon1er sanctioning a scheme of compromise or arral'lgement or of amalgamation or reconstruction, of the bank may be made only with the previous sanction in writing of the rserve bank; (ii) an order for the winding up of the bank shall be made if so required by the raierve buk in the circwastaftc8s' referred to· in clauat' 130; 30 35 (iii) if so required·by"the'~e bank,·~the public interest or for preventing the affairs of the bank being conducted in a manner detrimental to the interests of the depositors or for securing the proppr management of the bark, ·an ·onler·shalj be made for th'" supersession of the committee of ·maaaaement or other managing body (by whatevf>lr name called) of the bank and the appointment· of an adminfstrator therefor for web' ~ or period; not exceedijig ftve years in the aggregate as may from time to time be specified by the regenre bank; (iv) an order for the winding up of the bank or an order aanctioning a scheme of compromise or arrangement or of amalgamation or reconstruction or an order 5 for the supersession of the committee of management or other managing body (by whatever name called) of the bank and the appointment of an administrator therefor made with the previous sanction in writing or on the requisition ot the reserve bank shall not be 10 liable to be called in question in any manner; and <v) the liquidator or the ~ bank or the transferee bank, u the case may be, shall be under an obligation to !"epiy the corporation in the circumstances, to the extent and in the manner referred to in section is 21;'; (v) after clause (h), the tondwing elause shall be inserted, namely:-- (hh) "existing co-operative bank" means a cooperati""" bank carrying on the business of banking at the 20 oommencem~t of the deposit insurance corporation (amendment) act, 1967, which either holds a licence at woo commetlct'ment under slection 22 of the banking regulation act, 194:9, or having appli'ed for such licence has not loot 1949 been !nforrmed by notice in wrlting by the reserve bank 2s that a jjcence cannot be granted to it but does not include a defunct co-operative bank;'; (vi) for clause (i), the following clause shall be !rubstituted, ~:r:-- (i) 41inaw'ed bank" means a banking company or an 30 eligible co-operative bank for the time being registered under the provisions of this act and includes for the pur-paei at sections 18, 17, 18 and 21,-(i) a banking compan'y referred to in elause (a) or clau8e (b) at eection 13, or 35 (\i) - e<>-operative bank referred to in clause (n) or clause (b) of section 13c, the registration wh'ereot has been cancelled under section 13, or m the' cme may be, under section 13c;'; (vii) after clause (k), the following clause shall be inserted, namely:-5 "10 of 19"11 i (kk) "new co-operative bank" means a co-operative bank which begins to transact the business of banking after the commencement of the deposit insurance corporation (amendment) act, 1967, under a licence granted to it under section 22 of the banking regulation act, 1949, and includes a primary credit society becoming a primary co-operntive bank after such commencement;'; 2 of 1934 10 (viii) after clause (p), the following clause shall be inserted, namely:- '(q) the expressions "central co-operative bank","co-oprerative society", "primary co-operative bank", "primary credit society" and "state co-operative bank" shall have 15 the meaning:; respectively assigned to them in the reserve bank of india act, 1934' 4 for section 4: of the principal act, the following section shall substitube sulbstituted, namely:-tion of new section for section 4 "4 (1) the authorised capital of the c~ration shall be capital of ';'0 one crore of rupees but the central gorvernment may, in consul- <70rporatation with the reserve bank, increasie such capital from time tlon to time, so, however, that the total authorised cbjpital shah not exceed five crores of rupees (2) the authorised capital for the time being of the corporation shall hie fully paid-up and shall stand allotted to the reserve- bank" 5 in section 6 of the principal act, in sub-section (1) ,-amend_ mentof (i) in clause (b), for the words "a deputy governor", the section 6 words "a deputy gorvemor or any other offtcer" shall de substituted; (ii) for clause (d), the following clause shall be substituted, namely:-35 ii (d) five directors nominated by the central govern-,ment in consultation with the referve bank, three of whom shall be persons having special knowledge of commercial banking, commerce, industry or finance and two of whom shall be persons having special knowledge of, or experience in, 'co-operative banking or co-operative movement, and none of the directors shall be an officer of governm'ent or of the reserve bank or an officer or: other lmlployee of the corporation or a director, an offie'er or other employee of a banking company or a co-operative bank or otherwise actively connected with a banking company or a co-operative bank" 6 in chapter in of the principal act, in the heading, after the words "banking companies" the words "and co-operative banlts" shall be inserted amendmentof chapter in 7 after section 13 of the principal act, the following sections shan be inserted, namely: ~ ·'13a (1) no co-operative baltk'shah be f€gistered under this section unless it is an eligible co-operative bank, insertion of new sections 13a, lab, l3c and 130 registra_ tion of co-opera_ tivebanks (2) subject as aforesaid-(a) the corporation shall register every existing cooperative bank as an insured bank before the expiry of thirty days next following th'e commencement of the deposit insurance corporation (amendment) act, 1967; (b) the corporation shall register as an insured bank-(i) every new co-operative bank [other than a primary credit society becoming a primary, co-aperative bank after the commencement of the deposit jnsurance corporation (amendmfnt) act, 1967] as soon 8'1 may be after it is g'l'anred a licence und~r section 22 of the banking regulauonact; 1949; (ii) a primary credit society becoming- ta primary co-operative bank after such commencf"lilent within three months of its havin,:! made an application ,for a licence under the said section: provided' that-a bank- referred to in clause (b) shall not be so registered m it has,beee infcjm1lf'd by noticrein writing by the reserve bank that such a li~ce cannot be granted toil 5 10 1001 1949 lab ~very c:o-op~j:atlv~ oalut, bemg a dejwlct c:o-operat!vl! regiatrabank at the oommt!!l~-ement 01 111e ljeposit 1n:;urance luqxm;l-t100 of tion (amendment) act, 1l;1(il, by rewson 01 suo-clause (1'&'1) or defunct sub-cjause ('d~i') 01 clause oj) at ~twn 2anau, ull1ess it be-~opera- cames a uetunct a()ooperauv~ oank unaer any oulex sub-clltuse ~ of that clause, be registered by the cwpol'ation aa··an insured bank as soon as may be after the termination of· the order of moratorium, or as the case may be, the rejection or dismissal of the application for its wmdjmg up provided it is an eligible cooperative bank and it either hol<1s a licence granted under section 22 of the banking regulation act; 1949, or having' ~pplied for such licence in acconiance with that section, has not been informed by nouce in writing by the reserve bank that a licence cannot be granted to it is 13c the registration of a co-operative bank as an insured bank shall stand cancelled on the occurc€ilce of any of the following events, namely:-cancellation of re,iatration of coopeorative bank (a) if it has been prohibited from accepting fresh deposits; or lo 10 of 1949 (b) if it has been informed by' notice in writing by the reserve bank that its licence has been oaneelled under section 22 of the banking regulation act, 1949, or a licence under that section cannot be granted to it; or (c) if it has been ordered or directed to be wound up; 2s or (d) if it has transferred all its deposit liabilities in india to any other institution; or (e) if it has ceased to be a <!o-ape!'ative bank within the'meaning of sub-6ection (z) of section, 36a of the banking regulation act, 1949; or 1001 um •• 30(f) if it has converted itself into a non-banking co- "'ciipifttive 1ociety; or 8s(g) if in uepect oti it -my 8cbezne oflcampromise or arranpment or of reconstruction -been sanctioned by - competent authority , the aid scheme doli dot permit tba uoeptadct by it of tnra· d8pollltaj' or (h) if it has been amalgamated with any other co-operative society; or (i) if it ceases to be an eligi'ble co-operative bank, that is, if the law for the time being governing such ~ative bank does not provide for all or any of the matters refer- 5 red to in clause (gg) of ~ 2 13d (1) the circumstaru:es referred to in sub-clawle (ii) of clause (gg) of section 2 (being circumstances in which the reserve bank may require the winding up of a co-operatiw bank) are the following, namely: -10 (a) that the ro-operative bank has failed to comply with the requirements specified in section 11 of the hanking regulation act, 1949; or circum stances in which reserve bank may require winding up of co_ operative banks (b) that the co-operative bank has by reason of the provisions of section 22 of th~ said act become disentitled is to carry on banking bus;iness in india; or (c) that the co-operative bank has been prohibited from receiving fresh deposits by an order under sub-section (4) of section 35 of the said act or under clause (b) of subsection (3a) of section 42 of the reserve bank of india act, 1934; or (d) that the co-operative bank having failed to comply with any requirement of th~ banking regulation act, 1949, oth'el' than the requirements laid down in section 11 thereof, has continued such f$ilure or, having contravened any pro- 25 vision of that act has continued such contravention beyond such period or periods as may be specified in that behalf by the reserve bank from time to time, after notice in writing of such failure or contravention has been conveyed to the co-operati~ bank; or 30 (e) that the co-operative bank is unabl'e to pay its debts; dr <f> that in the opinion of the reserve bank-(i) a compromise or arrangemeat sanctioned by a competent authority in respect of the co-operative bank 3s cannot be woi'ked satisfaclorily with or without modifications, or (ii) the continuance of the co-operative bank 11 prejudicial to the interests of its depositors (2) without prejudice to th'e provisions of any other law for the time being in force, a co-operative bank shall, for 'ilie purpose of clause (e) of sub-section (1), be deemed to be unable to pay its debt&-s (i) if, on the basis of the returns, statements or information furnished to the re6erve bank under or in pursuance of the provisions of the banking regulation act, 1949, the reserve bank is of opinion that the co-operative bank is unable to pay its debts; or 10 (ii) if, the co-operative bank has refused to meet any lawful demand made at any of its offices or branches within two working days, if such demand is made at a place where there is an office, branch or agency of the res'erve bank, or within five working days if such demand is made i ~ elsewhere and, in 'either case, the reserve bank ccrtiflf's in writing that the co-operative bank is unable to pay its debts" 8 in section 14 of the principal act, in sub-section (1), for the amendwords "banking company" wherev'er they occur the words "bank- ment of aection 14 20 ing company or co-ope,rative bank" shall be substituted 9 in section 15 of the principal act, in sub-section (1), in the amendsecond proviso, after the words and figures "under s'ection 13", the ment of words, figures and letter "or under section l3c" shall be inserted section 15 amendmentof aectiob 18 10 in section 16 of the principal act, in sub-section (1), in the 25 first proviso, after the word and figures "section 13", the words, brackets, letters and figures "or clause (a) or clause (b) of section l3c" shall be ins·erted 11 in section 17 of the principal act,-amend-(i) in sub-section (2), for the word and ftgurea ''to each ::tof1'l depositor of the insured bank in respect of his depostt the em amount payable- under s'ection 16 either directly or through the liquidator or' through any other agency as the corporation may d~termine'· the following words, figures, brackets and letters shall be substituted, namely:-35 "the amount payable under kctlon 16 in respect of the deposit of each depositor-(4) directly to the depositor, or (b) to the depositor through such agency as the corporation may determine, or (c) to the liquidator"; (ii) after sub-section (2), the following sub-section shall be b1serted, namely:---; "(3) where the corporation pays under sub-section (2), any amount in respect of the deposit of a depositor to the liquidator, the liquidator shall payor cause to be paid that amount to the depositor and any expenses incurred by the liquidator in making such payment shall be treated as 10 expenses incurred in the winding up of the insured bank" amend-12 in section 36 of the principal act, in sub-section (1), after ment of the words "of its officers", the words "or through such other person lection36 or agency as the reserve bank may determine" shall be inserted amendmento! aection42 13 in section 42 of the prindpal act, for the words "or any other is person authorised by the corporation", the words "or any other person or agency authorised by the corporation or the reserve bank" shall be substituted 14 in the explanation to section 48 of the principal act,-amendment of section 48 (i) in clause (a), after the words "and includes", the words 20 "a co-operative society or" shall be inserted; (ii) in clause (b), after the words "in the firm", the words "and in relation to a co-operative society includes any member of a committee of management or other managing body (by whatever name called) to which the management of the affairs 25 of the bank is entrusted" shall be ins'erted statement of objects and reasonsthe more important provisions of the banking regulation act, 1949, relating to the control of banking have been extended w~th effect from the 1st march, 1966 to (a) the state co-operative banks, (b) the j:entral~l}-operative banks and (c) the larger primary nod-agricultural credit societies, commonly known as urban co-operative banks with paid-up capital and reserves of rs 1 lakh or more in each case 2 it was envisaged when the provisions of the banking regulation act, 1949, were extended to these co-operative banks that the deposits in these banks should also be protected to the same extent and in the same manner as deposits in commercial banks it is proposed to extend the insurance cover to the co-operative banks provided the -state governments amend their co-operative laws to confer on the reserve bank powers to take a final decision in regard to matters such as the winding up of a co-operative bank or the supersession of its board of management or the sanction of a scheme of compromise or arrangement or amalgamation or reconstruction the bill seeks to provide for the nece'ssary amendment to the deposit insurance corporation act, 1961, for this purpose opportunity is also being availed of to increase the number of dirertors by three; two of whom will represent the co-operative sector and to increase the authorised capital of the deposit insurance corp)ration from rs 1 crore to rs 5 crores 3 the noteo& on clauses explain in detail the various provisionu of the bill new delhi; the 3rd july, 1967 morarji pesai president's recommendation under article 117 of the constitution of india[copy of letter no f 10126165-sb, dated the 11th july 1967 from shri morarji desai, deputy prime minister and minister 0£ finance to the secretary lok sabha] the president having been infonned of the subject matter of the proposed deposit insurance corporation (amendment) bill, 1967, recommends the introduction of the bill in the lok sabha under clause (1) of article 117 of the constitution notes on clausesclause l-this provides for the necessary amendments to the deposit insurance corporation act to be brought into force, as and when this may be convenient according to the scheme as envisaged in the bill, the amendments will be brought into force in a state as ~oon as that state has modified the local laws relating to co-operative societies so as to provide for matters referred to in new clause (gg) to be inserted in section 2 of the act clause 2-this is self-explanatory clause 3-this defines the various categories of co-operative banks which are referred to in the bill the defmitions are the same as in the reserve bank of india act, 1934, and in the banking regulation act, 1949 as it has been applied to co-operative banks before any co-operative bank becomes eligible for registration as an insured bank, the state law or laws governing that bank will have to be modified so as to ensure that the reserve bank of india will have the final say in regard to proposals for the winding up of the inl:>titution or for the sanctioning of any scheme of compromise or arrangement in relation thereto and that provision or superseding the committee of management will be made, if it is required by the reserve bank, for any period not exceeding five years clause 4-this provides for the authorised capital of the deposit insurance corporation to be increased from rs 1 crore to rs 5 crort~s and the entire capital wili be abotted to the reserve bank clause 5-this provides for an increase in the number of directors of the corporation from five to eight two of the three additional directors will be persons with special knowledge or experience of co-operative banking or the co-operative movement clause 7-this clause inserts four new sections l3a, l3b, l3c and 13d under the proposed new section 13a every existing co-operative bank will be register~ as an insured bank before the expiry of thirty days from the commencement of the deposit insurance corporation (amendment) act,1967 similarly every new bank will be registered as soon" as it is granted a hcence under section 22 of the banking regulation act, 1949 it has further been provided in that new sec· tion that no bank shall be registered under this section unless it is an eligible co--operative bank which expression has been defined in the bill section l3b is on the same lines as section 12 of the principal act section l3c is on the same lines as section 13 of the principal act one more clause which is not in section 13 has been added to this section l3c, that is, clause (i) section l3d narrates the circumst~nces under which the reserve bank may take any action for the winding up of a co-operative bank clauses 8, 9 and lo-these make only formal amendments to the principal act clause ll-a new sub-section (3) has been added to section 17 to make it clear that if the deposit insurance corporation finds it n~cessary to use the agency of a liquidator for making any payment, the liquidator shall be bound to make the necessary payments, treating the additional expenditure, if any, as expenditure incurred in the course of the winding up clauses 12, 13 and 14-these provide for certain minor and consequential amendments of a clarificatory nature - - chapter i~uy ii 2 in this act, unless the context otherwise requires,-definitions ii (9) "deposit" means the aggregate of the unpaid balances due to a depositor (other than a foreign government, the central government, a state government or a banking company) in respect of all his accounts, by whatever name called, with a banking company and includes credit balances in any cash credit account but does not include,-(i) where a banking company at the commencement of this act is working under a scheme of compromise or arrangement or of reconstruction sanctioned by any competent authority providing for the acceptance of fresh deposits, any amount du'e to the depositor in respect of his deposit before the date of the coming into force of the scheme to the extent it is not credited after the said date under the provisions of that scheme; or (ii) any amount due on account of any deposit received ou tside india; ii ii (i) "insured bank" means a banking company for the time being registered under the provisions of this act and includes for the purposes of sections 16, 17, 18 and 21 a banking company referred to in claus'e (a) or clause (b) of section 13 the registration whereof bas been cancelled under that section; - ii - chapter ii establishment and manaqeml:nt 01' the deposit insurancecorporation - - - 4 the authorised capital of the corporation shall be one crore capital of of rup,ees, which shall be fully paid-up and shall stand allotted to corporathe reserve bank tion - - - - - 6 (1) the board of directors of the corporation shall consist of board of the following, namely: -directors (a) the governor for the time being of the reserve bank, who shall be the chairman of the boar~ (b) a deputy governor of the reserve bank nominated by that bank; (c) an officer of the central government nominated by that government: \ (d) two directors nominated by the: central government in c(msultation with the reshve baak having special knowledge of commereial banking or ot carrrrnerce, industry or finance, neither of whom shall be an· ofjlcer of gov'ernment or of the reserve bank or an officer or other employee of the corporation or a director; an oftker or other employee of a banking company or otherwise'aeijyely co~d with a banking company: - - - - - chaptej( m rrmstratton 01' baiqt:mg col\!paluii ai ilftiuam bafts and liability 01' coitpounolf to dspoii'l'obi - • - 14; (i~ where tlie ootfkntloft has r!gfstered any banking intima_ company as an insare4: badk, it skau; withbi thirty days of its tton of relietra_ tlon registration, send an intimation in writing to the banking company that it has been registered as an insured bank - - - premium, 15 (1) every insured bank shall, so long as it continues to be registered, be liable to pay a premium to the corporation on its deposits at such rate or rates as may, with the previous approval of the central government, be notified by the corporation in the official gazette from time to time: - - - - provided further that where the registration of any insured hank is cancelled under section 13, such cancellation shall not affect the liability of that bank for payment of premium for the period before such cancellation and of any interest due under the provisions of this s'ection, liability of corporation in respect of insull'ed deposits, 16 (1) where an order for the winding up or liquidation of an insured bank is made, the corporation shall, subject to the other provisions of this act, be liable to pay to every depositor of tha't bank in accordance with the provisions of s'ection 17 an amount equal to the amount due to him in respect of his deposit in that bank at the time when such order is made: provided that the liability of the corporation in respect of an insured bank referred to in clause (a) or clause (b) of section 13 shall be limited to the deposits as on the date of th'e cancellation of the rt'girtration: - - - - - 17 (1) - - - manner (2) before the expiry of two m~nths from the receipt of such of paymen; list from the liquidator, the corporation shall pay to each depes!tor by corpor th bl ti 'n cas of the insured bank in respect of hi deposit· e amount paya e onl e - of winding under aection 18 either directly or through the liquidator or throu h g ~ of any other agenq as the c<)rporation may determine insured bankl - - - - -' - - , - (l)the corporation may for any of the purpoiei of this aet iupecu l'wqut ~ rllerve bank to cause in inspeetion of th boob and :un4 aocwnw qi' an investi,ation of the atraii'l of an insured bank to be a:: ~ ad4 qq reb requen •• rnei'v' bank al1 au ~ fir {nftlilftigft te " aw:t hy tllti - - 42 n~ i\lit or other legal proo-dinl ihau ti apidlt th corpe- ~ ration or the reserve bank or any director of th' board or any oftic:er =-0: the corporation or the reserve sank or any other penon autho- ~ i'tse4 by the eorporation to discharge any tunetiolll under tht aet tiau atl fer ey damage eaus-ed er likely to be eau8ed by anything whleh is in food faith done or intended to be done in pursuanee of this ad ofreneet by eam , 48 (1) where an offence has b~n eommitted by a eompany, - very person who, at th~ time the offence was commuted was in --ii! of, and wu responsible to the emftpany for t!t eonduet of , bur'r- of the company, as well as the oompany, shall be dell!med 10 be gullty of the offence and ahall be liable to be proceeded ,mt and pwlished accordjngly: provided that nothing contained in this sub-section 8hall render any iuch pef80n liable to any punishment provided in thij act, if lw provea that the otrenee was committed without his knowledge 8r tbt :h -reitled n iful dill'ebee te prewm the ea ei sua eiifftee (2) nmwfthstandfng anything ecntabled in su~ (i), w1s e ef!enee udder this aet hu been emnmitted by a emlllpuy ed it il j'")veci that the otrenee has been eommttted wttli tm efjftie'ftt fir e'eiftl'lwee f!4, or is attributable to any gro negjjpnee eft the part of, any direetor, manager, secretary or oth~ offteer of tn ecm!ny, weh dfreetor, m'anager, secretary or other ofbeer rball als& be deemed to be guilty of that ottenee and shall ~ liable to be 1'"'-eeechd apmt and punished accordingly - ,iift -r ~ ef \hii r-(4) "company" means' any' dcjdy corporate and melud-, a ftrm or other associatica:~hn" ;rt i ala; u1d (,) "directqr", in relatien to a firm, means a ~ in tlta 1nb' 0, •• ' it jill fubi - 1>- ~ ep_ a& ip'i | Parliament_bills | 45eae8d8-a25e-538c-857e-2c264d49c5e2 |
bill no xii of 2011 the farmers (removal of indebtedness and welfare) bill, 2011 a billto provide for the prevention of farmers from exploitation by moneylenders and other unscrupulous elements, removal of indebtedness, extending easy and hassle free loans, compensation to farmers affected by natural calamities by providing them adequate relief and for welfare measures such as old age pension, remunerative prices for their produce to be undertaken by the state and for matters connected therewith or incidental thereto be it enacted by parliament in the sixty-second year of the republic of india as follows:—1 (1) this act may be called the farmers (removal of indebtedness and welfare)act, 2011short 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, 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) ''farmer'' means a person who owns land or cultivates land for agricultural or horticultural purpose and includes the spouse of such a farmer;(c) ''fund'' means the farmers' welfare fund established under section 5;(d) ''natural calamity'' includes drought, floods, cyclones, tsunami, earthquakes, hailstorms, extreme cold conditions, and such other conditions as may be notified by the appropriate government from time to time;(e) ''old age'' means where the farmer has attained the age of sixty years or more;5(f) ''prescribed'' means prescribed by rules made under this act; (g) ''scheme'' means the farmers credit scheme framed under section 83 (1) the appropriate government shall take such appropriate measures as it may deem necessary and expedient for the removal of indebtedness amongst the farmers and in particular shall endeavour to save them from the local moneylenders who exploit the farmersremoval of indebtedness amongst the farmers10(2) for the purposes of sub-section (1) the appropriate government shall, endeavour to give remunerative prices and provide compulsory insurance for the produce of the farmersspecial provisions with regard to loans154 (1) notwithstanding anything contained in any other law for the time being in force, it shall be mandatory for all the public, private and co-operative sector banks and financial institutions to provide loans on easy terms with nominal or without interest to the farmers affected by natural calamity to restart the agricultutral operations and allied activities and to withstand the severity of the calamity and its aftermath20(2) the banks and financial institutions referred to in sub-section (1) shall also not recover the earlier loan given to the farmers by them who have been affected by natural calamity for at least one year after the calamity and the farmers shall not be denied fresh loans on this ground5 (1) the central government shall, as soon as may be, by notification in the official gazette establish the farmers' welfare fund for the purposes of this actestablishment of farmers welfare fund25(2) the initial corpus of the fund established under sub-section (1) shall be five thousand crore rupees of which four thousand crore rupees shall be provided by the central government, after due appropriation made by parliament in this behalf and one thousand crore rupees shall be provided by the state governments in proportion to their farmers population relevant for the purposes of this act30(3) after the initial constitution of the fund, moneys shall be provided to the fund by the central and state governments in such proportions and in such manner as may be prescribed from time to time(4) the fund shall also consist of moneys received from general public, body corporates, financial institutions, domestic and foreign, as donations, gifts, etc(5) the fund shall be utilized for the welfare of farmers in such manner as may be prescribed356 (1) notwithstanding anything contained in any other law for the time being in force, every farmer who has been affected by natural calamity by losing his crop, livestock, movable or immovable property shall be entitled to and shall be paid adequate compensation by the appropriate government in accordance with the provisions of this actcompensation to farmers affected by natural calamity40(2) the amount of compensation, payable to a farmer affected by natural calamity shall be such as may be specified by the central government from time to time, by notification in the official gazette and while specifying the compensation, the total loss suffered by a farmer due to the natural calamity shall be taken into account45(3) every claimant for payment of compensation under this act shall apply to the officer so appointed by the appropriate government for the purpose in prescribed form giving such relevant information as may be prescribed:provided that a village panchayat may apply for compensation for all the affected farmers of the village and it shall be deemed that each farmer has applied for the compensation under this act(4) every claim for compensation under this act shall be finalized and the payment made within thirty days of filing of the claim5(5) the appropriate government shall provide quality seeds, manure, fertilizers, etcto every farmer who lost his crop due to natural calamity for restarting the agricultural operationsold age pension to farmers7 (1) the appropriate government shall, on an application made in the prescribed form, pay old age pension to every old farmer which shall not be less than one thousand rupees per month from the date of commencement of this act10provided that the old age pension shall be subject to revision on the basis of prevailing price index(2) the old age pension payable under sub-section (1) shall be paid to the farmers by the appropriate government in such manner as may be prescribed15(3) any farmer who is in receipt of any pension from the appropriate government other than the one under this act or is having adequate source of income shall forfeit his right to claim old age pension under this actfarmers credit scheme8 (1) the central government shall in consultation with the government of the states, frame a scheme to be known as the "farmers' credit scheme" to be executed by banks and financial institutions(2) the scheme shall provide for,—20(a) the terms and conditions for extending credit to farmers;(b) the extent to which the credit can be given and settling of previous loanstaken, if any;(c) the nominal interest that may be charged on farmers credit;25(d) the concessions which are to be given in respect of the credit in case ofnatural calamity;(e) such other things which the central government may deem necessary for the purposes of this act (3) the central government shall issue such guidelines to the banks and financial institutions as it may deem necessary for carrying out the purposes of this act309 the central government shall, after due appropriation made by law by parliamentin this behalf, provide the adequate funds at the disposal of the states for carrying out the purposes of this actcentral government to provide requisite fundsact to supplement other laws3510 the provisions of this act, shall be in addition to and not in derogation of any other law for the time being in force in any part of the country dealing with the welfare of farmerspower to make rules11 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsours is a vast country and nearly seventy per cent of our total population is engaged in farming due to its vastness, natural calamities do occur in one part or the other almost round the year for instance, the whole of rajasthan, part of gujarat, west bengal, maharashtra, bihar, uttar pradesh, jharkhand, madhya pradesh, chhattisgarh, etc are drought prone areas every year half of bihar is flooded and the other half faces drought similarly, in southern states, coastal areas are prone to cyclones or tsunami whereas other part faces drought conditions many parts of the country face earthquake, hailstorm, cloud bursts, extreme cold conditions and other natural calamities farmers mostly bear the brunt of such natural calamities they lose their crops, livestock and many a time their dwelling units and household items including foodgrains despite this, the farmers are hounded by the moneylenders to get back their money taken by the farmers but natural calamity diminishes their hopes of returning the money and many of them end their lives in harness thounsand of farmers have committed suicide in recent years in andhra pradesh, maharashtra, punjab, uttar pradesh, madhya pradesh, tamil nadu, karnataka, kerala etc it is a pity that our farming community is under indebtedness removal of indebtedness has been a chronic and continuing problem for them which have to be dealt through consistent efforts by the respective state due to increase in life expectancy, the number of old farmers has increased manifold but most of them are not supported by their children due to various reasons leading thereby a miserable life since ours is a welfare state, the government is duty bound to provide social security to the farmers by giving them old age pension, remunerative prices and providing them adequate compensation, if they are affected by natural calamity and by taking other welfare measureshence this billrc singh financial memorandumclause 3 of the bill provides that the appropriate government shall give remunerative prices and provide compulsory insurance for the produce of the farmers clause 5 of the bill provides for the establishment of the farmers welfare fund clause 6 provides for compensation to farmers affected by natural calamity clause 7 provides for old age pension to farmers and clause 9 provides that central government shall provide requisite and adequate funds to states 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 a non-recurring expenditure to the tune of rupees one thousand crore may also involve memorandum regarding delegated legislationclause 11 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 prevention of farmers from exploitation by moneylenders and otherunscrupulous elements, removal of indebtedness, extending easy and hassle free loans, compensation to farmers affected by natural calamities by providing them adequate relief and for welfare measures such as old age pension, remunerative prices for their produce to be undertaken by the state and for matters connected therewith or incidental thereto————(shri rc singh, mp)gmgipmrnd—962rs(s3)—05-08-2011 | Parliament_bills | 6b14d51e-8e23-5f1a-9d11-ab1c337ddb4c |
bill no 77 of 2009 the basic and primary education (compulsory teaching in mother tongue) bill, 2009 byshri om prakash yadav, mp a billto provide for the compulsory use of mother tongue in imparting basic and primary education to children in all educational institutions and for matters connected therewith and incidental theretobe it enacted by parliament in the sixtieth year of the republic of india as follows:—short title and extent1 (1) this act may be called the basic and primary education (compulsory teaching in mother tongue) act, 2009(2) it extends to the whole of indiadefinitions52 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, the government ofthat state and in other cases, the central government;(b) "basic education" means education provided in preparatory schools or kindergarten and such other schools by whatever name called;(c) "educational institution" includes all schools whether run by government or government bodies or private institutions, association or trust, whether aided by government or not, recognized or unrecognized, imparting education to the children from primary level;5(d) "mother tongue" means the language generally spoken in the family of the child who learns it from his mother and other family members and which is one of the languages mentioned in the eighth schedule to the constitution of india;(e) "prescribed" means prescribed by rules made under this act; and10(f) "primary education" includes education up to the level of middle class or eighth standard3 (1) notwithstanding anything contained in any other law for the time being in force, every educational institution shall impart basic and primary education to the children in their mother tongue or dialect generally spoken in the region or state, as the case may be, where such an institution is located, in addition to hindi or english language, as the case may be, so as to properly develop the faculties of the children15compulsoryimparting ofbasic and primary education in mother tongue of the child(2) for the purposes of sub-section (1) the appropriate government shall appoint language teachers in all government run or aided schools and shall provide requisite infrastructure for that purpose20(3) the appropriate government shall derecognize the educational institutions not complying with the provisions of this act for such period as it may deem necessary and impose such other sanctions as may be prescribed after giving such institutions a reasonable opportunity to defend their casespower to exempt254 the appropriate government may either retrospectively from the enactment of thisact or prospectively exempt from the operation of the provisions of this act, the members of any race, sect or tribe to which it may consider it impossible or inexpedient to apply the provisions of this act 5 the central government shall, after due appropriation made by law by parliament in this behalf, provide requisite funds to the states for appointing language teachers and for providing other infrastructure required for the purposes of this actcentral government to provide funds30power to remove difficulty6 if any difficulty arises in giving effect to the provisions of this act, the centralgovernment 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 the difficulty:35provided that no such order shall be made or direction be given after three years of the commencement of this actact to have overriding effect7 the provisions of this act and the 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 made in addition to and not in derogation of any other law for the time being in force40power to make rules8 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act45(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; 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 reasonsfor a child, the easiest language to acquire knowledge and understanding of worldly affairs is his mother tongue he learns to speak his mother tongue from his mother and family members, who generally speak the language spoken from generations or the dialect of their forefathers or of the area or region in which they reside in major parts of our country, hindi is the main language with different dialects at different places but it is written in devanagari script and can be understood easily then, there are regional languages a total of twenty-two languages have been recognized by our constitution the mother tongue, no doubt, is the most appropriate language for a child to develop his faculties however, when a child is admitted in the play school or kindergarten or primary school, more so in the so called elite or public schools, he has to switch over to english medium, which is the medium of instruction in such schools at this stage the real difficulty of the child begins he speaks and understands a particular language, ie, his mother tongue, but the education is imparted to him in a different language this causes strain and in order to become a part of the system he starts ignoring his own mother tongue in the hindi speaking areas, students of public schools cannot count in hindi and do not recognize hindi alphabet because in their school they cannot speak in their language and have to speak only in english in many schools, students are penalized if they speak in any language other than english though the child learns english by compulsion but he is not at ease with this language and on the other hand he does not develop sufficient knowledge of his own language it is, therefore, necessary that a child should be imparted basic and primary education in his mother tongue, which is the easiest language for him thereafter, the child grows up and he can acquire the skills in other languages and opt for the language of his choice for his further studieshence this billnew delhi;om prakash yadavjuly 10, 2009 financial memorandumclause 3 of the bill provides that the appropriate government shall appoint language teachers and provide requisite infrastructure for it the expenditure in respect of schools in union territories and those funded or aided by the central government shall be borne out of the consolidated fund of india clause 5 of the bill makes it obligatory for the central government to provide requisite funds to the states for carrying out the purposes of this billthe bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees one thousand crore may be involved as recurring expenditure per annumno non-recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 8 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 detail only the delegation of legislative power is of a normal character————— abillto provide for the compulsory use of mother tongue in imparting basic and primary education to children in all educational institutions and for matters connected therewith and incidental thereto—————(shri om prakash yadav, mp) | Parliament_bills | cc859ecf-d20d-500d-854c-ea5b3329eab0 |
bill no xxviii of 2006 the administrative tribunals (amendment) bill, 2006 a billfurther to amend the administrative tribunals act, 1985be it enacted by parliament in the fifty-seventh year of the republic of india as follows:—short title1 this act may be called the administrative tribunals (amendment) act, 200613 of 1985amendment of section 32 in the administrative tribunals act, 1985 (hereinafter referred to as the principal act), in section 3, after clause (g), the following clause shall be inserted, namely:—'(ga) "high court" means the high court within whose territorial jurisdiction, the tribunal concerned is situated'3 section 17 of the principal act shall be omittedomission of section 17amendment of section 274 in section 27 of the principal act, the brackets and words "(including a high court)"shall be omitted5 after chapter iv of the principal act, the following chapters shall be inserted, namely:—insertion of new chapters iva and ivb "chapter iva abolition of tribunals27a (1) if the central government is of the opinion that the continued existence of the central administrative tribunal or any of its benches is not necessary, it may, by notification, abolish the tribunal or any of its benchespower of central government to abolish tribunals(2) the central government may abolish, by notification,—(a) an administrative tribunal established for a state under sub-section(2) of section 4 after the receipt of a proposal from the state in this behalf;(b) a joint administrative tribunal established under sub-section (3) of section 4 on receipt of an agreement entered into by the concerned states for the abolition of such administrative tribunal: provided that the abolition of the tamil nadu administrative tribunal and the transfer of the pending cases and records of the said tribunal to the high court of judicature at madras, by the notification of the government of india in the ministry of personnel, public grievances and pensions no gsr 71(e), dated the 17th february, 2006 issued under sub-section (2) of section 4, shall be deemed to have been done under this section as if the provisions of this section were in force on and from the 17th day of february, 2006(3) if a proposal or agreement under clause (a) or clause (b) of sub-section (2), is forwarded to the central government, the concerned state shall also forward along with it a proposal for the transfer and disposal of cases pending before any state administrative tribunal or any joint administrative tribunal in consultation with the concerned high court(4) the central government may provide in the notification under sub-section(1) or sub-section (2) for the transfer and disposal of the cases pending before the tribunal or any of its benches immediately before its abolition27b (1) on the abolition of a tribunal, the persons holding the office as the chairman, vice-chairman or a member of the tribunal immediately before the abolition of such tribunal, shall vacate their respective officesvacation of office by chairman, vice-chairman or member of the tribunal(2) the chairman, vice-chairman and a member of the tribunal, after vacation of their offices under sub-section (1), shall not be entitled to claim any compensation for the premature termination of their term or any contract of service:provided that the chairman of the tribunal and every other person appointed as vice-chairman and member, who were in service of the appropriate government and took voluntary retirement from the service of the appropriate government to join the tribunal as chairman, vice-chairman or member, as the case may be, shall be entitled to draw his pay from the appropriate government from the date of abolition of such tribunal till his attaining the age of superannuation or till the completion of his tenure in that tribunal, whichever is earlier27c (1) on the abolition of the tribunal or any of its benches, the officers and other employees,—vacation of office by staff of tribunal(a) who were appointed on deputation basis to the tribunal immediately before the abolition of the tribunal, shall, on such abolition, stand reverted to their parent cadre; and(b) who were appointed on regular basis to the tribunal immediately before the abolition of the tribunal, shall, on such abolition, become the officers and employees of the appropriate government with the same rights and privileges as to pension, gratuity and other like matters as would have been admissible to him if the rights in relation to such tribunal had not been transferred to, and vested in, the appropriate government and shall continue to do so unless and until his employment in the appropriate government is duly terminated or until his remuneration, terms and conditions of employment are duly altered by that government (2) the officers and other employees not falling under clauses (a) and (b) of sub-section (1), on such abolition, shall vacate their respective offices and no such officer and other employee shall be entitled to claim any compensation for the premature termination of their term of office or of any contract of service14 of 1947(3) notwithstanding anything contained in the industrial disputes act, 1947, orin any other law for the time being in force, the transfer of the services of any officer or employee, employed in the tribunal, to the appropriate government shall not entitle such officer or employee any compensation under this act or any other law for the time being in force and no such claim shall be entertained by any court, tribunal or other authority(4) where the tribunal has established provident fund, superannuation, welfare or other fund for the benefit of the officers and other employees employed in the tribunal, the monies relatable to the officers and other employees whose services have been transferred by or under this act to the appropriate government shall, out of the monies standing, on the abolition of the tribunal, to the credit of such provident fund, superannuation, welfare or other fund, stand so transferred and shall be dealt with by the said government in such manner as may be prescribed chapter ivb appeal to high courtappeal to high court27d (1) any person aggrieved by any decision or order of the tribunal may file an appeal to the high court(2 ) every appeal under this section shall be preferred within a period of sixty days from the date of communication of the decision or order of the tribunal to the person aggrieved by the said decision or order:provided that the high court may entertain an appeal after the expiry of the said period of sixty days if it is satisfied that the aggrieved person had sufficient cause for not preferring the appeal within the period of sixty days(3) every appeal under sub-section (1) shall be heard by a bench of two judges of the high court"amendment of section 356 in section 35 of the principal act, in sub-section (2), after clause (e), the following clause shall be inserted, namely:—"(ea) the manner in which the amount of provident fund, superannuation, welfare or other fund credited, shall be dealt with by the central government;"amendment of section 367 in section 36 of the principal act, in sub-section (2), after clause (b), the following clause shall be inserted, namely:—"(ba) the manner in which the amount of provident fund, superannuation, welfare or other fund credited, shall be dealt with by the appropriate government;" statement of objects and reasonsin pursuance of article 323a of the constitution, the administrative tribunals act,1985 was enacted the said act envisaged the setting up of administrative tribunals to deal with service related matters and sought to exclude the jurisdiction of all courts including the high courts in such matters the functions and powers including the power to punish for contempt were assigned to the tribunals the apex court has since held that writ jurisdiction of the high courts under articles 226 and 227 shall continue to be with high courts and administrative tribunals shall be subject to such jurisdiction of the high courts the high courts as court of record already have the power to punish for contempt as the tribunals have become subject to the jurisdiction of the high courts, it is no longer necessary to retain the power to punish for contempt with them2 further, the central administrative tribunal was established with its principal bench at new delhi and 16 other benches located in various parts of the country to adjudicate service related disputes of the central government employees and other employees specifically covered by it in addition, administrative tribunals in eight states were established by the central government on the request of the respective state government to adjudicate service related disputes of state government employees three of the eight state governments viz government of himachal pradesh, madhya pradesh and tamil nadu, have requested the central government for abolition of the state administrative tribunals3 since the administrative tribunals act, 1985 does not contain any specific provisions for abolition of a tribunal, there is a need for amendment of the act in order to provide for an enabling provision for abolition of the tribunal and also for transfer of pending cases to some other authority after the tribunal is abolished the amendment is considered necessary for taking care of the service conditions of its functionaries, viz, chairman, vice-chairman and members and officers and other staff of the tribunal in case the tribunal is abolished further, an amendment to the act is also required to provide for appeal against the orders of an administrative tribunal to the respective high courts to bring the act in line with the judgment of supreme court in the case of l chandra kumar delivered in march, 19974 the bill seeks to achieve the above objectssuresh pachourinew delhi;the 16th march, 2006 financial memorandumall the expenses towards the central administrative tribunal are borne by the central government and in respect of state administrative tribunal the same are borne by the respective state government at present, there is no proposal under consideration of the central government for abolition of central administrative tribunal or any of its benches therefore, even if the bill is enacted, no expenditure from the consolidated fund of india is likely to be incurred immediately on such enactment however, the bill involves financial consequences in future when the subject matter of the bill will be invoked for abolition of the state administrative tribunals in case the state administrative tribunal is abolished, the expenditure by way of pay and allowances in respect of chairman, vice-chairman and members of such tribunal will have to be borne by the respective state governments and no expenditure from consolidated fund of india is likely to be incurred on this account memorandum regarding delegated legislationclauses 6 and 7 of the bill empower the appropriate government to make rules in regard to the manner in which the amount of provident fund, superannuation, welfare and other fund credited shall be dealt with by the appropriate government under new section 27c for vacation of office by the staff of the tribunalthe matters in respect of which rules may be made are matters of procedure and detail the delegation of legislative power is, therefore, of a normal character annexure extracts from the administrative tribunals act, 1985 (13 of 1985)| ||--------------|| definitions |3 in this act, unless the context otherwise requires,—| | ||-------------|------|| power | to || punish | for || contempt | || 70 of 1971 | |17 a tribunal shall have, and exercise, the same jurisdiction, powers and authority in respect of contempt of itself as a high court has and may exercise and, for this purpose the provisions of the contempt of courts act, 1971, shall have effect subject to the modification that—(a) the references therein to a high court shall be construed as including a reference to such tribunals;(b) the references to the advocate general in section 15 of the said act shall be construed,—(i) in relation to the central administrative tribunal, as a reference to the attorney-general or the solicitor-general or the additional solicitor-general; and(ii) in relation to an administrative tribunal for a state or a joint administrative tribunal for two or more states, as a reference to the advocate- general of the state or any of the states for which such tribunal has been established| ||--------------|| execution of || orders of a || tribunal |27 subject to the other provisions of this act and the rules, the order of a tribunal finally disposing of an application or an appeal shall be final and shall not be called in question in any court (including a high court) and such order shall be executed in the same manner in which any final order of the nature referred to in clause (a) of sub-section (2) of section 20 (whether or not such final order had actually been made) in respect of the grievance to which the application relates would have been executed| | | | | ||------|------|------|------|-----|35 (1) power of the central government to make rules(2) without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—| | | | | ||------|------|------|------|-----|36 the appropriate government may, by notification, make rules to provide for all or any of the following matters, namely:—power of the appropriate government to make rules ———— a billfurther to amend the administrative tribunals act, 1985————(shri suresh pachouri, minister of state for personnel, public grievances and pensions and parliamentary affairs)mgipmrnd—6530rs(s3)—17-03-2006 | Parliament_bills | 710a6303-6253-58ef-b0ec-adc5306a69af |
bill no 100 of 2010 the commission of sati (prevention) amendment bill, 2010 byshri l rajagopal, mpa billfurther to amend the commission of sati (prevention) act, 1987be it enacted by parliament in the sixty-first year of the republic of india as follows:—short title and commencement1 (1) this act may be called the commission of sati (prevention) amendment act,2010amendment of section 23 of 19882 in section 2 of the commission of sati (prevention) act, 1987 (hereinafter referred toas the principal act), in clause (e), after the words 'constructed or made', the words "on or after the 16th day of august, 1947" shall be insertedamendment of section 34 in section 4 of the principal act,—amendment of section 4(i) in clause (1), for the words "shall also be liable to fine", the words "shall also be liable to fine which shall not be less than five lakh rupees" shall be substituted; and5(ii) in clause (2), for the words "shall also be liable to fine", the words "shall also be liable to fine which shall not be less than two lakh rupees" shall be substituted 5 for section 5 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 5punishment for glorification of sati10"5 whoever does any act for the glorification of sati shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to seven years and with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees"amendment of section 6156 in section 6 of the principal act, in clause (3), for the words "imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall not be less than five thousand rupees but which may extend to thirty thousand rupees", the words "imprisonment for a term which shall not be less than three years but which may extend to seven years and with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees" shall be substitutedamendment of section 77 in section 7 of the principal act, in clause (1), for the words "in existence for not less than twenty years", the words "in existence from or after the 16th day of august, 1947" shall be substituted statement of objects and reasonssati or the burning or burying alive of a widow or a woman is revolting to the feelings of human nature and is nowhere enjoined in any of the religions of india as an imperative duty it is necessary to take effective measures to prevent the commission of sati and its glorification as it is no less a deplorable act and, justifiably, a heinous crime against women there is a feeling among people that the practice of sati is another tool to oppress women it is ridiculous that such a burden is placed only on the women whose existence is considered meaningless after the death of her husbandparliament has enacted the commission of sati (prevention) act, 1987, with a view to provide for more effective prevention of the commission of sati and its glorification in the country in spite of enactment of this legislation, incidents of sati are reported from various parts of the country, particularly northern india the incident of sati in the year 2005 at bahundari village in the state of uttar pradesh where an old woman was forced to commit sati evoked sharp reaction from all sections of the society other incidents have also taken place after this but many of them are not coming to light due to various reasons the conviction rate in offences under the commission of sati (prevention) act, 1987 is very low the punishment which can be awarded to culprits under the act is not deterrentin view of this and to eliminate the barbaric custom of consigning a vibrant life to the flames of a funeral pyre in the country, the bill is proposed to make the provisions in the existing legislation more stringent so that it works as a deterrent to those who commit sati or involve in the abetment of sati or glorify sati in the countrythe bill seeks to achieve the above objectivesnew delhi;july 15, 2010l rajagopal annexure extract from the commission of sati (prevention) act, 1987(no 3 of 1988) part i preliminarydefinitions2 (a) (b) (c) (d) (e) "temple" includes any building or other structure, whether roofed or not, constructed or made to preserve the memory of a person in respect of whom sati has been committed or used or intended to be used for the carrying on of any form of worship or for the observance of any ceremony in connection with such commissionattempt to commit sati3 notwithstanding anything contained in the indian penal code (45 of 1860), whoeverattempts to commit sati and does any act towards such commission shall be punishable withimprisonment for a term which may extend to six months or with fine or with both:provided that the special court trying an offence under this section shall, before convicting any person, take into consideration the circumstances leading to the commission of the offence, the act committed, the state of mind of the person charged of the offence at the time of the commission of the act and all other relevant factorsabetment of sati4 (1) notwithstanding anything contained in the indian penal code (45 of 1860), ifany person commits sati, whoever abets the commission of such sati, either directly orindirectly, shall be punishable with death or imprisonment for life and shall also be liable to fine(2) if any person attempts to commit sati, whoever abets such attempt, either directly or indirectly, shall be punishable with imprisonment for life and shall also be liable to fineexplanation—for the purposes of this section, any of the following acts or the like shall also be deemed to be an abetment, namely:—(a) any inducement to a widow or woman to get her burnt or buried alive along with the body of her deceased husband or with any other relative or with any article, object or thing associated with the husband or such relative, irrespective of whether she is in a fit state of mind or is labouring under a state of intoxication or stupefaction or other cause impeding the exercise of her free will;(b) making a widow or woman believe that the commission of sati would result in some spiritual benefit to her or her deceased husband or relative or the general well being of the family;(c) encouraging a widow or woman to remain fixed in her resolve to commit sati and thus instigating her to commit sati;(d) participating in any procession in connection with the commission of sati or aiding the widow or woman in her decision to commit sati by taking her along with the body of her deceased husband or relative to the cremation or burial ground;(e) being present at the place where sati is committed as an active participant to such commission or to any ceremony connected with it;(f) preventing or obstructing the widow or woman from saving herself from being burnt or buried alive;(g) obstructing, or interfering with, the police in the discharge of its duties of taking any steps to prevent the commission of satipunishment for glorification of sati5 whoever does any act for the glorification of sati shall be punishable with imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall not be less than five thousand rupees but which may extend to thirty thousand rupees part iii powers of collector or district magistrate to prevent offences relating to sati| 6 | ( | 1 | ) | | | ||---------------|------|-----|-------|-----|-----|-----|| ( | 2 | ) | | | | || power to | | | | | | || prohibit | | | | | | || certain acts | | | | | | |(3) whoever contravenes any order made under sub-section (1) or sub-section (2)shall, if such contravention is not punishable under any other provision of this act, be punishable with imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall not be less than five thousand rupees but which may extend to thirty thousand rupeespower to remove certain temples or other structures7 (1) the state government may, if it is satisfied that in any temple or other structure which has been in existence for not less than twenty years, any form of worship or the performance of any ceremony is carried on with a view to perpetuate the honour of, or to preserve the memory of, any person in respect of whom sati has been committed, by order, direct the removal of such temple or other structure| | | | | | | ||------|------|------|------|------|------|-----| lok sabha———— a billfurther to amend the commission of sati (prevention) act, 1987————(shri l rajagopal, mp)gmgipmrnd—3668ls(s3)—1882010 | Parliament_bills | 2cc23162-fb27-572a-8ad6-bf9e3a5fab8b |
bill nq u' 1977 the cal tex racquisition of shares ofcal tex oil refining (india) limited :and of the undertakings in india of cal tex eindia) l {mited] bill, 1977a ~, billto provide, in the public i1lnrest, for the acquisition of the shares of coltez oil refining (india) limited and for the acquisition and trafujl/81' af the right, title am intet'8t of cal tea: ~in4ia~ limited in "elation to it u7ldertakings in indig and thereby to securethtlt the ownership and control of the petroleum products produced blj the ctjltez oil refining (india) limited, and marketed and disttibuted btl the aid undertaking', in i1'uua, a:re 80 distributed as best to sub serve the common good whereas the caltex petroleum corporation (a foreign cojllpany) has at present the ownership of, and control over, a significant portion of the petroleum products produced, marketed and distributed in india by reason of the fact that one of its subsidiaries, namely, the caltex s oil refining (india) limited (an indian company), is carrymg on the business of refining crude oil and producing petroleum products in india and another of its subsidiaries, namely, the caltex (india) limited (a foreign company), is carrying on through its undertakings in india the btjsiness of marketin~ ~nd distributing petroleum products; , and whereas it is expedient in the public interest that the shares of the said caltex oil refining (india) limited and the undertakings in india of the said caltex (india) limited should be acquired: ann whereas such acquisition is for giving effect to the policy ot the state towards securing the principle specified in clause (b) ot s article s9 at the constitution as the o~p ann control of the material resources of the community, to wit the petroleum products produced by the said caltex oil refining (india) limited and marketed and distributed by the undertakings of the said caltex (india) limited, in india, would by reason of such acquisition become vested in the 10 state and thereby so distributed as best to subserve the common good be it enacted by parliament in the twenty-eighth year of the republic of india as follows:-is 1 (1) this act may be called the caltex [acquisition of shares of caltex oil refining (india) limited and of the undertakings in india of caltex (india) limited] act, 1977 shorttit1e and corn_ menc'e_ medt (2) it ,shall be deemed to have come into force on the 30th day of deeeader, iml 20 in: this act, unless the context otherwise requfres,-deftnf-tioni (a) "appointed day" means the 30th day of december, u)76; (b) "caltex (india)" means the caltex (india) limited, a foreign company within the meaning of section 591 of the companies act, 1956, incorporated in bahamas islands and having its registered 2s 1 of 1968 oftlce in the city of nassau in the island of new providence: (e) "caltex on refining" means the caltex on refining (india) limited, being a company as defined in the companies act, 1956, and 1 of 1968 havfng its registered office at shoorji vallabhdass marg, bombay; (d) "caltex petroleum" means the caltex petroleum corporation, 30 a company incorporated in the state of delaware in the united states of america and having its principal business office at 380, madison avenue, new york, united states of america; (e) "government company" means a company as deflned in section 617 of the companies act, 1956; 35 1 of 1958 (j) "notification" means a notification published in the oftlcial gazette; (g) "prescribed" means ry'r:'e'(;ribed by rules made under this act chapter n acquisj'li'on of the shares or caltex on rernmfa3 (1) on the appointed day all the shares in the capital of caltex oil refining shall, by virtue of this act, stand transferred to, and vested in, 5 the central government transfer andv8ltingln the central govern (2) all the shares which have vested in the central government ment under sub-section (1) shall, by force of such vesting, be freed and dis-charged of all trusts, liabilities, obligations, mortgages, charges, liens and other encumbrances affecting them of mares of caltex 011 beftnjn, 10 '(3) any dividend payable by caltex oil refining in respect of any period beginning from the 1st day of janwu'y, 1976, shall be payable to the central government (1) for the purpose of enabling caltex oil refining to function as a government company, the central government may, by notification, i s make such amendments in the memorandum and articles of association of that company and such otherprovision& as it may consider necessary manlle_ mental caltex oll refining 10f 1966 (2) any amendments in the memorandum and articles of association of caltex oil refining and any other provisions made under sub-section '(1), shall have effect notwithstanding anything contained in the com-20 panfes act, 1956 chapter in acquisition of the unllf:rtjdwujs of caltex (bdla) ib india5 on the appointed day, the right, title and interest of caltex (india) in relation to its undertakings in india shall, by virtue of this 25 act, stand transferred to, and vested in, the central government tranafer and vesting in the central govern ment of the under takjn, of caltex (inctia) in india general eftect· of rvejting ' • (1) the·undertakings of caltex (india) referred to in section 5 shall be deemed to include all assets, rights, powers, authorities and privileges and all property, movable and immovable, cash balances, reserve funds, book debts, investments and all other rights and interests in, or arising 30 out of, such property: as were, immediately before the appointed day, in the ownership, possession,power or control of caito: (india), in relation to itsunderiakings in india; and all books of account, registers, records ahd all othler documents of whatever nature relating thereto and ihall bl!o be deemed to include allbol'rowings, uabilities (including the liability 3s fbr the paym~t of any pel'liion and other pensionary beneftts !o ~e persons employed in relation to us undertakings in india) and obligahons of whatever kind then subsisting of caltex (india) in relation to its undertakings in india~ provideq that re~ttances outside india of any money for the payment 4'0,qf·pen8iqn qr other pensionary benefits shall be subject to the rules and nguiations f!>r tbe time being in force in relation to such remittances (2) the profits earned by caltb:' (india) in relation to its undertakings in india from the lst day of january 1976 shall be payable to the central government (3) unless otherwise expressly provided by this act, all deeds, bonds, agreements, powers of attorney, grants of legal representation and s other instruments of whatever nature in relation to the undertakings of caltex (india) in india subsisting or having effect immediately before the appointed day, and to which caltex (india) is a party or which ate ill favour of caltex (india) shall be of as full force and effect against or in favour of the centrill goverllment and may be enforced or acted as 10 lully and effectually as' if in: the' place of caltex (india), the central government had been a party thereto or as if they had' been issued in favour of the central government ( ) if on the appointed day, any suit, appeal or other proceedidg of whatever nature in relation to the undertakings of caltex (india) in india 15 which have been transferred to, and vested in, the central government under section 5, is pending by or against caltex (india), the same sh8l1 ddt abate, be discontinued or be, in any way, pz-ejudicially affected by reason of the transfer of the undertakings of caltex (india) in india or of anything, contained in this att but the suit, appeal or other pro- 20 ceedmg may be continued, prosecuted and enforced by or against the cehtral government 'i (1) every right or interest in respect of any property in india (in~ cluding a right under any lease or under any right of tenancy or any right under any arrangement to secure any premises for any purpose), 25 which caltex (india) held immediately before the appointed day, shall, notwithstanding anything contained in any other law or in any agr~ ment or instrument relating to such right or interest, vest in, and be held by, the central government on and after the appointed day on the same terms and conditions on which caltex (india) would have held it, if no 30 negotiations had taken place for the acquisition by the central govern~ triefttof the undertakings of cattex (india) in india or, as the cite may be, if this att had nat been paued special proviliod8 8 to certa1d rigbtl and intereata held by caltu (inella) befon the ap pommel day (2)' if at anytime a~r the' 2nd: day of february, 1974 (being the dale on which the central go'vemment~s policy for acquiring undertakinss 3s engaged in the production, marketing or distribution of petroleum produets was made known) and' before the commencement of this act, caltex (india) surrendel'ed ot 0ule0rwise relinquished any right or interest in respect of any property in india (including a right udder any lease or under any right of tenancy or a right under any arrangement to secure ¥j any premises for any purpose), then~ for the purposes of this act, notwithstanding anything contained in any other law or in any agreement or instrument relating to such right or interest, the central governmerit shall, on and after the appointed day, be entitled to sueh'rlpt or interest on the same terms and conditions on 'which caltex (india) wbuld 45 have been eil'tiuedto such tight or tntereit if it had trot lftirreildere4 or otherwise relinquished such right or interest and this act had not been passed: provided that nothing in this sub-section shall apply to any right or interest surrendered or otherwise relinquished by caltex (india) before s the commencement of this act for sufficient monetary consideration (3) on the expiry of the term of any lease, tenancy or arrangement referred to in sub-section (1) or sub-section (2), such lease or tenancy or arrangement shall, if so desired by the central government, be renewed or continued, so far as may be, on the same terms and conditions on 10 which the lease or tenancy or arrangement was originally granted or entered into removal of doubts 8 (1) for the removal of doubts, it is hereby declared that the provisions of sections 5, 6 and 7 shall apply to the extent to which any propetty appertains to the business carried on by caltex (india) in inrlia: 1$ and to the rights and powers acqu!red, and to debts, liabilities and obligations incurred, and to contracts, agreements and other instruments made, by caltex (india) in india, and to legal proceedings relating to those matters pending in any court or tribunal in india (2) if any question arises as to whether any property appertained, 20 immediately before the appointed day, to any business of caltex (india) in india, or whether any rights, powers, debts, liabilities or obligations were acquired or incurred or any contract, agreement or other instru~ ment was made by caltex (india) for the purposes of its business in india, or whether any documents relate to those purposes, or whether 25 the provisions of section 7 apply in relation to any property, the question shall be referred to the central government which shall, after giving an opportunity of being heard to the persons interested in the matter, decide it in such manner as it may think fit 9 j1) notwithstanding anything contained in sections 5, 6 and 7, 30 the central government may, if it is satisfied that a government eompany is willing to comply, or has complied, with such terms and canditiads as that government may think fit to impose, direct by notification,· that the right, title and interest and the liabilities of caltex (india) in relation to any of its undertakings in india shall, instead of continuing 35 to vest in the central government, vest in the government company either on the date of the notification or on such earlier or later date (not being a date earlier than the appointed day) as may be specified in the notification power of central government to direct vestinc of the undertakings of calto: (india) ina govem_ ment company (2) when the right, title and interest and the liabilities of caltex 40 (india) in relation to its undertakings in india vest in a government company under sub-section (1), all the rights and liabilities of the central government in relation to such undertakings shall, on and from the date of such vesting, be deemed to have become the rights and liabilities, respectively, of the government company ~ (3) the provisions of sections 5, 6 and 7 shall, so far as may be, apply in relation to such government company as they apj>ly in relation to the central government and for this purpose references therein to the "central government" shall be construed as references to such government company chapter iv payment of amountpayment of amount to caltex petroleum and caltex (india) 10 (1) for the transfer to, and vestidg in, the central government under section 3 ;f the shazes of caltex oil refining and for the transfer to, and vesting in, the central government under sectiod 5 of the r~ht, 5 title and interest of caltes (india) in relation to its undertakings in india, there shall be paid by the central government an aggregate amount of rupees thirteen croresto caltex petroleum and caltes (india) in the proportions agreed to by them (2) the amount specified in sub-section (1) shall carry interest free 10 of income-tax a't the rate of eight per cent per 'annum from the lst day of january, 1977, till the date of payment in the manner specified in the sdledule (3) the adlo(wlts payable under sub-sections (1) and (2) shall be payable in instalments in accordance with the provisions of the schedule is (4) in addition to the amounts mentioned in sub-sections (1) and (2), the central government shall pay to caltex: petroleum or caltex (india), as the case may be, such amolult in indian currency as may be req by the said companjes to pay towards all taxes in india on the amounts payable under the said sub-sections and all other taxes in india the 20 liability for the payment of which arises directly on the transfer to, and vestidg 'in, the central government of the shares of caltex oil refining and of the widertakimlgs of caltex (india) in india chapter v provisions relating to employees 2stransfer of service ot existing employees of calt:ex (fndla), ete 11 (1) every whole-time officer or other employee of caltex (india) who was, immediately before the appointed day, employed by caltex (india) in connection with its undertakings in india, and every wholetime officer or other employee of caltex (india) who was, immediately before the appointed day, temporarily holding any assignment outside 30 india shall, on the appointed day, become an officer or other employee, as the case may be, of the central government or the government company (hereinafter referred to as the successor government company) in which the right, title and interest of caltex (india) in relation to its undertakings in india have vested under this act and shall hold office 35 or service under the central government or the successor government company, as the case may be, on the same terms and conditions and with the same rights to pension, gratuity and other matters as would have been admissible to him if there had been no such vesting and shall continue to do so unless and until his employment under the central 40 government or the successor government company is duly terminated or until his remuneration and conditions of service are duly altered by the central government or the successor government company (2) subject to rules made in this behalf under section 23, every wholetime officer or other employee of caltex oil refining who was, imme- 45 diately before the appointed day, employed by caltex oil refining in india, and every whole-time officer or other employee of caltex oil refining who was, immediately before the appointed day, temporarily holding any assignment outside i,ndia shall, on and from that day, continue to be in officer or other employee of cal tex oil refining on the same terms and conditions and with the same rights to pension, gratuity and other matters as are admissible to him immediately before that day and shall continue to hold such oftice unless and until his employment under the $ caltex oil refining is duly terminated or until his remuneration and conditions of service are duly altered by that company (3) if any question arises as to whether any person was a whole-time officer or other employee of caltex (india), or as to whether any officer or other employee was employed wholly or mainly in connection with the 10 undertakings of caltex (india) in india immediately before the appointed day, or whether any whole-time officer or other employee of calt~ (india) was temporarily hol1ding any assignment outside india, the question shall be referred, within a period of two years from the appointed day, to the central government which shall, after giving an opportunity 15 of being hleard tc the person concerned in the matter, decide i11 in such manner as it thinks fit and such decision shall be final 140f 1947 39011972 (4) notwithstanding anything contained in the industrial disfutes acf, 1947, the payment of gratuity act, 1972, or in any other law for the time being in force, the transfer of the services of any officer or other 20 employee under sub-section (1) shall not entitle any such officer or other employee to any ~ompensation or gratuity under those acts or such other law, and no such claim shall be entertained by any court, tribunal or other authority 12 (1) where a provident, superannuation, welfare or other fund 25 has been established by caltex (india) for the benefit of the persons employed by it in connection with its undertakings in india, the moneys relata-ble to the employees-provident, superannuation, welfare fund, etc (i) whose services are transferred by or under this act to tlie cent'ral government or the successor government company, or (ii) who are in receipt of pension or other pensionary benefits immediately before the appointed day, shall, out of the moneys standing, on that day, to the credit of such provident, superannuation, welfare or other fund stand transferred to, and vested in, the central government or the successor government com-35 pany, as the case may be, free from any trust that may have been constituted by caltex (india) in respect thereof (2) the mooeys which stand transferred, under sub-section (1), to the central government or the successor government company shall be dealt with by the central government or that company, as the case may 40 be, in such manner as may be prescribed (3) the successor government company shall, as soon as may be after the undertakings of caltex (india) in india become vested in it, constitute, in respect of the moneys and other assets which are transferred to, and vested in, it under thls section, one or more trusts having 45 objects as similar to the objects of the existing trusts, as in the circumstances may be practicable, so, however, that the rights and interests ot the beneficiaries of the trust referred to in sub-section (1) are not, in any way, prejudiced or diminished (4) where all the moneys and other assets belonging to an existing trust are transferred to, and vested in, the central government or the so successor ,government company under this section, the trustees of ,such trust shau, as from the date of such vesting, stand discharged f-rom the trust exeept as respects things done ,or omitted to be donebefo~etbe:'cl-te of such vesting chapter vimiscellaneous ,13 the provi:-ions of this act shall have effect notwithstariding effect of act on other lawi ~nything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law o,ther than this act or in any decree or order of any court, tribunal or 10 other authority 14 (1) where any property, apperhining to any undertaking of caltex (india) in india has been transferred to, and vested in, the central government or the successor government company under this act,-duty to deliver pos&easion of properti'ei etc (,,)every person in whose possession, custody or control any is such property may be, shall, on a demand by the central government or the successor government company, as the case may be, deliver the property to the central government or the successor government company, as the case may be, forthwith; (b) any person who, immediately before such vesting, bas, in his 20 possession, custody or control, any books, documents or other papers relating to the undertakings of caltex(i~dia) in india, shall be liable to account for the said books, documents and papers to the central government or the successor government company, as the case may be, and shall deliver them up to the central government or that com- 2, pany or to such person ?s the central government or that company may authorise in this behalf (2) without prejudice to tht> other provisions cont~lne:l b this section, it shall be lawful for the central government or the successor government company to take all necessary steps for taking possession of all pro- 30 perties, which have been transferred to, and ve9ted in, it under this act 15 (1) every contract entered into by caltex (india) for any service, sale or supply in india and in force immediately before the appointed day shqjl, unless ~erminated under sub-section (2), within a period of two years from the appointed day, continue to be of full force and effect 3s against or, in favour of the central goverl'lment or, as the case may be, the successor government company contracts to continue 11)1-less tenninatedby central govemment (2) the central government may, if it is s;t~sfied that any c:ontract referred to in sub-section (1) is unduly' onerous or has been enteredtnto in bad faith or is detrlmtc"ntal to the interests of that governm,ent or the 40 succeo;sor government company, as the case may be, by order in writing, either terminate such contract or make such alterations or modifications 'fherein as it may think fit: provided that the central government shall ,not terminate any contract or make any alteration or modification therein except ,fter giving 45 to the parties to the contract, a n~asq!la"l~ opvortqnlty of being heard a'nd acept after record1d'g in wrttjng, ita reastm8 for 8ueh termination, altera uon or modi1lcatlon, as the ease may be 18 nothing ill this act shall be construed to enl'ltle cal_ on beftt1ng or the central government or the successor government company to us&-$ (0) any designs, trade marks, trade names (including the name 'caltex or any part thereof), styles of labelling, belongillg to caltex petroleum or caltex (india), after the expiry of a period of twelve months from the appointed day; and uot deetan trade marks, etc, bejonetdg to calta: petroleum orcaltex ciddia) (b) any station decor (including distinctive colour schemes) 10 belonging to caltex petroleum or caltex (india), after the expiry of a period of twenty-four months from the appointed day 17 asjy person who,-(0) having in his possession, custody or control any property forming part of any undertaking of caltex (india) in india ~4g-is fully withholds such property from the central govel'llldent or the successor government company, or (b) wrongfully obtains possession of, or retains, any property fonning part of any underlaidng of caltex (india) in india; or 20 (c) wilfully withholds or fails to furnish to the central government or the successor government company or any pelllod specified by the central government or that company, any books, documents or other papers relating to any undertaking of caltex (india) in india which may be in his possession, custody or control; or (d) falls to deliver to the central government or the successor government company, any assets, books of account, registers or other documents in his possession, custody or ·control relat1ng to any under- taking of caltex (india) in india; or - (e) wrongfully removes or destrbys any property forming part of any undertaking of caltex (india), in india; or (i) wrongfully uses any property forming part of any under-~g~caltex (india)inindi~ shall be pun1sbable with imprisonment for a term which may extend to two years or with tlne which may f'xtend to ten thousand rupees, or with both 3s 18 (1) where an c!ffence under this act has been committed by a company, every person who, at the t1me the offence was committed wu 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 pl"t)rcetied again!t and 40 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 exerc:lied an due diu-gence to prevent the commission of such offence , (2) not'w1thstancung anything contained in sub-section (1), where any offence under this act has been committed by a company and it" proved that the offence bas been committed with ~he cojl8ent or codftivulc!e ot, or is attributable to any neglecton the part of, ad)' ctirec:tor, ma11"p, secretary or othei- officer of the company, such director, mldager ~taq or other officer shall be deemed to be guilty of that offence and shall be liable· to be proqeede4 apin8t and puniiheg acx:ordidily e~lg714tion-fbr the purposes of this section-5 (4) "company" means any body corporate and includes a firm 01' other association of individuals; and ') (b) "director", in relation to a finn, means a partner in: tbe ann i prot-of action taken in good faith cogniza$:e of offences 11 no sult, prosecution or other legal proceeding shall lie against the i central government or the successor government company or any of ita 10 officers or other employees for anything which is in good faith done or intended to be done under this act ,ao notwithstanding anything contained in the code of criminal ~ cedure, 1~'l3, no court shall take cognizance of any ojfence against this 2 of 117"-ad except on a complaint, in writing, made by the central govem- is ment or any officer authorised in this behalf by that governmeot indemnity %1 everyoftlcer of the central government and every officer or other employee of the successor government company shall be indemnified by the cedtral government or the successor government company, as the cue may be, against all losses and pxpedse8 incurred by him in, or in ao relation to; the discharge of his duties under this act except such as have been " used by'his own wilful act or default 22 if any difficulty arises in giving efl'ect to the proviaions of this act, the central government may, by order, not inconsistent with the provisions of this act, remove the dujlculty: 25 pofi/ii/t' toremove difbculties provided that no such order shall be made aftef the expiry of a period of two years from the appointed d8y 23 (1) the central government may, by notification, make rules to carry out the provisions of this act power to make rules ~) every rule made by the central government under this act 0 shtll be laid, as soon as may be after it is made, before each house of 3 pa~jiament while it is in session for a total period of thirty days which may be comprised in one session 01' in two or more successive sessions, anc\ if, before the expiry of the session immediately following the sess10n or the successive sessions aforesaid, both houses agree in making any modi- 35 fication 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 modiftcat1on or annulment shall be without prejudice to the validity of 8jly,th1ng previously done under that rule , 26 (l) the caltex [acquisition of shares of caltex 011 be1lning (india) limited and of the undertakings in india of caltex (india) limited] ordinance, 1976, is hereby repealed repeal add savini-ont 1101 1878 (2) notwithstanding such repeal, anything done or any action taken under the ordinance so repealed shall be deemed· to have beendone ar4s taken under the corresponding provision of this act the schedule[see section 10] 1 the amount specified in sub-section (1) of section 10 shall be deemed to correspond to fcjlu:l'teeft m~on, five hundred· and sixty thousand dobul s (hereafter in this &bedule referred to _ the principal amount); 2 the amount recerred to in the fol"egoiug paragraph and the interest due thereon shall be paid in instabnents in accordance with theprovi, dons of the table below, namely:-instalments in dotlilrt 10 date of principal interest total payment amount is (i) 31-3-1977 10,080,000 10,080,000 (ii) 31-3-1978 1,120,000 642,419 1,762,419 (iii) 31-3-1979 1,120,000 268,800 1,388,800 (iv) 31-3-1980 1,120,000 179,200 ij299,~ (v) 31-3-1981 1,120,000 89,600 1,209,600 exp tion-in this schedule "'dollar" means the unit of currency in the united states of america i , the caltex petroleum corporation (a foreign company) had the ewnership of, and control over, a significant portion of the petroleum products marketed and distributed in india one of its subsidiaries, namely, the caltex oil refining (india) limited (an indian company) was carrying on the business of refining crude oil and producing petroleum products in india and another of its subsidiaries, namely, the cau~x (india) limited (a foreign company) was carrying on through its undertakings in iind!a the business of marketing and distributing petroleum products 2 in implementation of the policy for progressively securing that the ownership and control of the products of the nation's petroleum resource are vested in ·the state and thereby so distributed as best to subserve the common good, government entered into negotiations with caltex for acquiring hundred per cent of the shares of caltex oil refining (india) limited free of encumbrances and the undertakings in india of cal~ (india) limited these negotiations were completed in november, 1976 ad it was agreed that the acquisition of the aforementioned shares and undertakings should be completed before the end of that year as parliament was not in session and was likely to meet only in february, 19'i"l" the caltex [acquisition of shares of caltex oil refining (india) liinl~ and of the undertakings in india of caltex (india) limited] ordinance, 1976, was promulgated by the president on the 30th december, 1976 the ordinance, biter alia provided for the following matters, namely:-(t) acquisition of all the shares of caltex oil reftntng (india) limited and of the undertakings in india of caltex (india) limited; (it) empowering the central government to direct the vesting of the undertakings in india of caltex (india) limited so aequired in a government company by notification; (hi) transfer of the services of the existing employees of caltex (inelfa) limited to the central government or the said government company; (tv) continuance of the contracts entered into by caltex (india) for any service, sale or supply in india 3 in pursuance of the power given to the central government to direct the ~g of the undertakings of caltex (india) in a government company, a notiftcatlon had already been issued vesting the said undertakings in the caltex oil refining (lndia) limited which bas become a government company by virtue of the acquisition of its shares 4 the bill seeks to replace the said ordinance new delhi; the 29th march, 19'17 morarji desai clause 3, of the bill provides that on the appointed day ali the shares in thecap'ital of caltex oil reftninj (india) limited shall ~tand transferred to, and vested in, the central government th~ share~'bhii'll be freed and discharged of all trusts, 1iabi~ties, obliga,tions, ~rtgages charges, liens and other ~cwnbrances a1fecting theia alty -dividend payable by caltex oil refining (india) limited in respect of an 'period beginning from the 1st day 'of january, 1976 shall also be payable,to the central government clause 5 of the bill provides that 'orl':the appoiltt: ed day, the right, title and interest of caltex (india) limited in relation to its undertakings in india shall stand transfettedto, andveiltec!'fn,'1he central government the profits earned by caltex (india) in relation to its undertakings in india from the 1st day of january, 1976, shall be payable to the central government clause 10 of the bill provides that for the transfer to and vesting in the central government under section 3 of the shares of caltex oil refining (india) ljmited, and for the transfer to and vesting in the central government under section ~, of the right, title and interest of caltex (india) limited in relation to its undertakings in india, there shall be paid by the central government an aggregate amount of rupees thirteen crores to caltex petroleum corporation and caltex (india) limited in the proportions agreed to by them and in such instalments and in such manner as is specified in the schedule to the bill: the amount will carry interest (free of income-tax), at the rate of eight per cent pex: annum from the 1st day of january, 1977, till the date of payment the payment would be made in us dollars to caltex petroleum corporation or caltex (india) limited, u the case may be in addition, the central government shall pay to caltex petroleum corporation or caltex (india) limited, u the cue may be, such amount in indian cuttency as may be required by the said companies 110 pay towards all taxes in india on the amounts payable under the said clause and all other taxes in india the uabluty for the payment of which arises directly on the transfer to and ve,sting in the central government of the shares of caltex on refining (india) limited, and of the undertakings of caltex (india) limited in india 2 the bill will involve a total non-recurring expenditure of rs 13 erores on account of principal and rs 1,05,35,883 on account 'of interest which will co!respond to us dollars 14,560,000 and 1180019 respectively at the fixed exchange rate (bank commercial selling rate of rs 100 equal to $1120 obtainin~ as on the 22nd november, 1976) the c",ovemment have also agreed to pay to caltex petroleum corporation or caltex (india) limited, as the case may be, an amount to cover payment of all taxes, inc1udin,:r capital ~ains tax, payable by the said companies this amount is estimated around rs 429 crores (non-recurring expenditure) and would be payable in rupees to caltex (india) limited who would in tum pay this amount to the- income-tax authorities the final figure of capital gains tax would be known (nly at the time of asse~srrent by the said authorities thi<; being only an estimate no specific amount or this account has been mentioned in th(' bill 3 the bill if enacted will not involve any other recurring or nonrerurring expendltun claule 23 of the bill seeks to confer on the central government the pnera! rule-making power for carrying out the provisions of the bw when edacted the power of making rules is confined to matter of detail &del ~ure 2 the deleibtion of lqislative power i is, therefore, of a normal character billto provide, in the public interest, 107' the acquisition of the hares of caltu oil refining (india) limited and f01' the acquisition and tramfer of the right, title and interest of caltez (india) limited in relation to its undertakings in india and thereby to secure that the oume1ship and control of the petroleum products produced by the caltex oil refining (india) limited, and marketed and di,tributed bv the laid undet"takingl, in india, are so distributed as best to sub-", the common good (shri mof'tir;i deiai, prime minilte?) | Parliament_bills | 29ffc8dd-7b4a-5ef1-bf14-6e285bd4d5d6 |
bill no xxi of 2015 the prohibition of using telecommunication system for hoax calls bill, 2015 a billto provide for prohibition of using telecommunication system for making hoax calls and short message service and for matters connected therewith or incidental theretobe 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 prohibition of using telecommunication system for hoax calls act, 20152 in this act, unless the context otherwise requires,—definitions| ( | a | ) "prescribed" means prescribed by rules made under this act; ||--------------------------------------------------------------------------------------|-----|-----------------------------------------------------------------------------|| ( | b | ) "telecommunication system" means any mode of electronic telecommunication || and includes any landline telephone, public telephone booth, mobile phone, satellite | | || phone, internet phone or any other such means; | | || 5 | | || 45 of 1860 | | || 13 of 1885 | | || 21 of 2000 | | |(c) words and expressions used but not defined in this act but defined in the indian penal code 1860, the indian telegraphic act, 1885 and the information technology act, 2000 shall have the same meaning as is respectively assigned to them in those acts103 (1) the use of any telecommunication system for hoax calls or hoax short messageservice (sms) or for any other similar purpose is hereby prohibitedprohibition ofmisusing telecommunication system(2) whoever contravenes the provisions of sub-section (1) shall be guilty of an offenceunder this actpenalty154 any person who is found guilty of making a hoax call or hoax sms with an intentionto spread fear or panic in public shall be punished with rigorous imprisonment for a minimum term of seven years which may extend upto ten years and a fine of ten lakh rupees2 of 1974offence to be cognizable5 notwithstanding anything contained in the code of criminal procedure, 1973 everyoffence punishable under this act shall be cognizable and non-bailable20overriding effect of the act6 notwithstanding anything inconsistent therewith contained in any other law for thetime being in force, the provisions of this act shall be in addition to and not in derogation of any other law for the time being in forcepower to make rules7 the central government may by notification in the official gazette, make rules forcarrying out the purposes of this act statement of objects and reasonsthe menace of hoax calls or sms made from local public telephone booths, mobiles, internet phones etc for spreading false information related to spreading fear, panic, and sexual harassment by using these devices has reached alarming levels every day the newspapers are filled with reports of misuse of the telecommunication system by anti-social elements for making false/hoax calls or sms raising a serious security concern for our nation which adversely affects the functioning of police forces and disrupts public services at largethe culprits of such nefarious acts are encouraged to continue their activities since the punishment for such terrible acts is very minimal it is felt that if, harsh punishment is imposed on perpetrators of such heinous acts, they would discontinue their activities therefore, it is proposed to provide for harsher punishment for making hoax calls to curb this nuisancehence this billmansukh l mandaviya memorandum regarding delegated legislationclause 7 of the bill empowers the central government to make rules for carrying out the purposes of the bill the delegation of legislative powers is of normal character, as the matters to be prescribed are of details only rajya sabha———— a billto provide for prohibition of using telecommunication system for making hoax calls andshort message service and for matters connected therewith or incidental thereto————(shri mansukh l mandaviya, , mp)gmgipmrnd—3368rs(s3)—07-12-2015 | Parliament_bills | 2b6ecd29-844a-5b42-ab2a-0c7183853dd3 |
the banking companies (amendment) bill, 19s6(as introduced in lo~ sabra) me banking companies (amendment) bill, 1956 (as introduced in lok sabra) a billfurther to amend the banking companie act, 1949 be it enacted by parliament in the seventh year of the republic of india as follows:-1 (1) this act may be called the banking companies (amend- short dtle a 6 ~ ~ $ ment) ct, 195 ' menc:emcnt (2) it shall come into force on· such date as the central government may, by notification in the official gazette, appoint 10 of 1949 z for section 10 of the banldng companies act, 1949 (hereinafter substitutiojl referred to as the principal act), the following section shall be ~!cd:1for 10 substituted, namely:-lectiod 10 "10 (1) no banking company-prohibition of employ-(a) shall employ or be managed by a managing agent; ment of or managin agenu add (b) shall employ or continue the employment of any testricdonl on certain is personforms of (i) who is,or at any time has been, adjudicated in- employmeut solvent, or has suspended payment or has compounded with his creditors, or who is, or has been, convicted by a criminal court of an offence involving moral turpitude; 20 or (ii) whose remuneration or part of whose remuneration takes the form of commission or of a share in the profits of the company: provided that nothing contained in this clause shall apply to the payment of any bonus by any banking company in pursuance of a settlement or award arrived at or made under any law relating to industrial disputes or in accordance with any scheme framed by such banking company or in accordance with the usual practice prevailing in banking business; or (iii) whose remuneration is, in the opinion of the , reeerve bank, excessive; or (c) shall be managed by any person-(i) who is a director of any other company not being a subsidiary company of the banking company; or (ii) who is engaged in any other business or voca- 10 tion; or (iii) who has a contract with the company for its management for a period exceeding five years at anyone time: provided that any contract with the company for its is management may be renewed or extended for a further period not exceeding five years at a time if and so often al the directors so decide: provided further that nothing in this clause shall apply to a director, other than the managing director, of a banking ~o company by reason only of his being such director explanatian-for the purpose of sub-clause (iii) of clause (b), the expression "remuneration", in relation to a person employed or continued in employment, shall include salary, fees and perquisites but shall not include any allow- 25 anees or other amounts paid to him for the purpose of reimbursing him in respect of the expenses actually incurred by him in the performance of his duties (2) in forming its opinion under sub-clause (iii) of clause (b) of sub-section (1), the reserve bank may have re- 30 gard among other matters to the following:-(i) ,the financial condition and history of the banking, company, its size and area of operation, its resources, the volume of its b,usiness and the trend of its earning capa-~~; ~ (ii) the number of its branches or offtces; (iii) the qualifications, age and experience of the person concemed; (w) the remuneration paid to other persons employed by the banking company or to any person occupying a similar 40 position in any other banking company similarly lituated; and (v) the interests of its depositol'l (3) h any question arises in any particular case whether the r 5 muneration is excessive within the meaning of sub-clause (iii) of clause (b) of sub-section (1), the decision of the reserve bank thereon shall be final for all purposes" 3 for section 12 of the principal act, the followina ectiod ihall subld~od be substituted, namely:-~~ forlectiod xl 10 20 4112 (1) no banking company shall carry on busine81 in re~tloa india, unless it satisfies the following conditions, namely:-:~~~-~b-(i) that the subscribed capital of the company is not less :r~ capithan one-half of the authorised capital, and the paid-up authorilod capital is not less than one-half of the subscribed capital and := =t that, if the capital is increased, it complies with the condi- of iharetions prescribed in this clause within such period not ex- hol~ ceeding two years as the reserve bank may allow; (ii) that the capital of the company consists of ordinary shares only or of ordinary shares or equity shares and such preferential shares as may have been issued prior to the iii day of july, 1944: provided that nothing contained in this sub-section aha1l apply to any banking company incorporated before the 15th cia, of january, 1937 30 (2) no person holding shares in a banking company shall, in respect of any shares held by him, exercise voting right in excess of five per cent of the total voting rights of all the shantholders of the banking company (3) notwithstanding anything contained in any law for the time being in force or in any contract or instrument no suit or other proceeding shall be maintained against any person registered as the holder of a share in a banking company on the ground that the title to the said share vests in a person other than the registered holder: i5 provided that nothing contained in this sub-lection shall bw - suit or other proceeding-, (a) by a transferee of the share on the ground that h has obtained from the registered holder - transfer of the share in accordance with any law relating to such transfer: or ' (b) on behalf of a minor or a lunatic on the ground that the registered holder holds the share on behalf o~' the minor or lunatic (4) every chairman, managing director or chief executive officer by whatever name called of a banking' company shall s furnish to the reserve bank through that banking company returns containing fulll particulars of the extent and value of his holding of shares, whether directly or indirectly, in the banking company and of any change in the extent of such holding or any variation in the rights attaching thereto and such other infor- 10 mation relating to those shares as the reserve bank may, by general or special order, require and in such form and at such time as may be specified in the order" c after section 12 of the principal act, the following section shall ldeeruod of dew ieciion 13 a be inserted, namely: -is bicc:don of new directors "12a (1) the reserve bank may, by general or special order, require banking companies generally or any banking company in particular to call a general meeting of the shareholders of the company within such time, not less than two months from the date of the order, as may be specified in the 20 order or within such further time as the reserve bank may allow ill this behalf, to elect in accordance with the voting rights permissible under this act fresh directors, and the banking company shall be bound to comply with the order (2) every director elected under sub-section (1) shall hold 25 office until the date up to which his predecessor would have held office, if the election had not been held (3) any election held under this section shall not be called in question in any court" 5 for section 16 of the principal act, the following section shall 30 be substituted, namely:-"16 (1) no banking company incorporated in india shall have as a director any person who is a directorsubitinadod ofoew eecdon for eetiod 16 problbidon ofc:ommoa dkectorl (i) of any other banking company; or (ii) of companies which among themselves are entitled 3s to exercise voting rights in excess of twenty per cent of the total voting rights of all the shareholders of the bankin, eompany (2) if immediately before the commencement of the bank· ing companies (amendinent) act, 1956, any person holding 40 office as a director of a banking company is also a director of companies which among themselves are entitled to exercise voting rights in excess of twenty per cent of the total voting rights of all the shareholders of the banking company he shall, within such period from such commencement as the reserve bank may 5 specify in this behalf-(4) either resign his office as a director of the banking company; or 10 (b) choose such number of companies as among themselves are not entit1~ to exercise voting rights in -excess of twenty per cent of the total voting rights of all the shareholders of the banking company as companies in which he wishes to continue to hold the office of a director and resign his office' as a director in the other companies" 6 in section 27 of the principal act, for sub-section 15 following sub-section shall be substituted, namely:-(2), the ame~llt of le<:t1on 27 20 "(2) the reserve bank may at any time direct a banking company to furnish it within such time as mky be specified by the reserve bank, with such statements and information relating to the business or affairs of the banking company (including any business or affairs with which such banking company is concerned) as the reserve bank may consider necessary or expedient to obtain for the purposes of this act, and without prejudice to the generality of the foregoing power may call for information every half-year regarding the classification of 'advances and investments of banking companies in respect of industry, commhce and agriculture" 7 after section 35 of the principal act, the following sections lneertion of shall be inserted, namely: -new aectiona 35a and "35a (1) where the reserve bank is satisfied that-3s b (a) in the national interest; or ~=~:r the (b) to prevent the affairs of any banking company being bad' nltt~ngive - conducted in a manner detrimental to the interest> of the iree \0 i depositors or in a manner prejudicial to the interests of the banking company; or 35 (c) t~ secure the proper management of the, banking company generally; " it is necessary to issue directions to banking co'mpanies generally or to any banking company in particular, 'if may from time to time issue such directions as it deems fit, and the banking companietl/ or the banking company, as the cue may be bound to comply with such directions; (2) the reserve bank may, on representation made to it or on its own motion, modify or cancel any direction issued under rub-section (1), and in so modifying or cancelling any direction may impose such conditions as it thinks fit, subject t:> which the modification or cahcellation shall have effect 5 35 b (1) in the case of a banking company-(a) no amendment of any provision relating to the appointment or re-appointment of a managing or whole-time director or of a director not liable to retire by rotation or of amendmenta of proviliona relating to ijjpointmcdti ofmanaaing directon,etc to be aubjec:t to previoua ~of the r ~lci've bank a manager or a chief executive officer by whatever name jo" called, whether that provision be contained in the company's memorandum or articles of association, or in an agreement entered into by it, or in any resolution passed by the company in general meeting or by its board of directors shall have effect unless approved by the reserve bank; is (b) no appointment or re-appointment df a managing or whole-time director, manager or chief executive officer by whatever name called, shall have effect unlesssuch appointment or re-appointment is made with the previous approval of the reserve bank 20 (2) nothing contained in section 268 or section 269 of the companies act, 1956, shall apply to a banking company after the i of 1956 commencement of the banking· companies (amendment) act, 1956 (3) no act done by a person as a managing or whole-time 25 director or a director not liable to retire by rotation or a manager or a chief executive officer by whatever name called, shall be deemed to be invalid on the ~ound that it is subsequ~ntly discovered that his appointme"nt had not taken effect by reason of any of the provisions of this act; but nothing in this section shall 30 be construed as rendering valid any act done by such person after his appointment has been shown to the banking company not to have had effect" amendmellt 8 in section 36 of the principal act, in sub-section (1), for clause ofsecdon 36 (d), the following clause shall be substituted, namely:-35 , "(d) during the course, or after the completion, of any inspection of a banking compa!ly under section 35, by order in writing and on such terms and conditions as may be specified there~ (i) require the banking company to call a meeting of 40 its directors for the purpose of considering any matter relating to or arising out of the aftairs of the banking company, br require an ofbc:er of the banking company to cuseuls any such matter with an officer of the reserve bank; (ii) depute one or more of its officers to watch the proceedings at any meeting of the board of directors of the 5 banking company or of any committee or of any other body constituted by it; require the banking company to give an opportunity to the officers so deputed to be heard at such meetings and also require such officers to send a report of such proceedii"gs to the reserve bank; 10 (iii) require the board of di :ectors of the banking company or any committee or any pther body constituted by it to give in writing to any officer specified by the reserve bank in this behalf at his usual address all notices of, and other communications relating to, any meeting of the board, 15 colwllittee or other body constituted by it; (iv) appoint one or more of its officers to observe the manner in which the affairs of the banking company or of its offices or branches are being conducted and make a report thereon; 20 (v) require the banking company to make, within such time as may be specified in the order, such changes in the management as the reserve bank may consider necessary in consequence of the state of affairs disclosed during or by the inspection" 9 in section 46 of the principal act,-amcdd_1t of iccdn <ft (i) in sub-section (1), for the word "required", the words "or in any information required or furnished" shall be substituted; and (ii) in sub-section (4), after the words "any order", the words "or direction" shall be inserted 30 10 after section 46 of the principal act, the following section insertion of shall be inserted, namely: -~ section 35 4s of 18~o "46a every chairman, director, auditor, liquidator, manager chairman, and any other employee of a banking company shall be deemed dirbeec:tor'b~~~ to po to be a public servant for the purposes of chapter ix of the sftftntl for indian penal code" ~~e&~1ics ixof~e i dian penal code 11 in section 49 of the principal act, for the words and figures ameddment "sections 17, 77, 8!b, a6h, 91b, 91d and sub-section (5) of section ofsec:tiad49 144 of the jndian companies act, 1913 (vii of 1013) ", the foilowing shall be substituted, namely:- "sections 90, 165 and 255, clauses (a) and (b) of 8ub-aeetion (1) of section 293 and sections 300and 416 of the companies act, 1956" amendmeot 12 in section 50 of the principal act, the following words shall be of iection so inserted at the end, namely:-"or by reason of the compliance by a banking company with any direction given to it under this act" amendment 13 in s~tion 51 of the principal act, for the word and figures "34 10 of section to 36", die following shall be substituted, namely: - 51 "34,35,36 (excluding clause (d) of sub-section (1)" other mil· 1'- the principal act shall be further amended in the manner =nts specified in the schedule: ~ , provided that the amendments specified in the schedule relating is to section 2 and to the sections contained in part iii and part lila of the principal act shall not apply to a banking company the winding up of which commenced before th~ 1st day of april, 1956, and the provisions of the principal act shall apply 'to such banking company as if the amendments 'aforesaid had not been made 20 orner miscellaneous amendments in the banking coml'anies act, 1949 1 in sections ~ and 5, for "indian companies act, 1913 (vii of 1913)" and "indian companies act, 1913", substitute "companies act, 1956" 2 in section 7, for "section 26 of the indian companies act, 1913 i of 1956 (vii of 1913)", substitute "section 25 of the compaines act, 1956", 10 - 3 in section 11, for "section 103 of the indian companies act, 1913 i of 1956' (vii of 1913)", substitute "section 149 of the companies ~ct, 1956" 4 in section 18, for "sections 105 and 105a of the indian companies act, 1913 (vii of 1913)", substitute "sections 76 and 79 of the companies act, 1956" 15 5 in section 17, for the existing explanation, substitute the following explanation, namely:-j of 1956 "explaltation:-the provisions of section 349 of the companies act, 1956, shall apply for the purpose of computing net profits under this section as they apply for the purpose of computing net profits under section 348 of the said act" 20 icf1956 6 in section 20, for "section 54a of the indian companies act, 1913 (vii of 1913)", substitute "section 77 of the companies act, 1956" 7 in section 29, for "marked f in the third schedule to the 25 indian companies act, 1913 (vii of 1913)", substitute ,"set out in part i of schedule vi to the companies act, 1956" 1 of 1956 1 of,1956 8 in section 30, for "section 145 of the indian companies act, 1913 (vii of 1913)", substitute "section 227 of the companies act, 1956" - 30 i of 1956 1 of 1956 35 9 in section 32, for "section 134 of the indian companies act, 1913 (vii of 1913) ", substitute "section 220 of the companies act, 1956" 10 in section 35, for "section 138 of the indian companies act, 1913 (vii of 1913)", substitute "section 235 of the companies act, 1956" 11 in section 38-(i) in sub-section (1), for "section 162 or section 271 of the indian companies act, 1913 (vii of 1913)", substitute "section 433 or section 583 of the companies act" 1956" and 1 of 19s6, (ii) in sub-section (3), for "section 163" substitute "section 434 of the companies act, 1956" ' 1 of 1956 40 12 in section 38a omit sub-section (2) and bub-section (8) i of 1956 j of 1956 1 of 19~6 1 of 19056 13 in section 39, for "section 175 of the indian companies act, 1913 (vii of 1913)", substitute "section 448 of the companies act, 1956" 14 in section 40, for "section 173 of the indian companies act, 5 1913 (vii of 1913) ", substitute "section 466 of the companies act, 1956" 15 in section 41, for "section 177b of the indian companies act, 1913 (vii of 1913) ", substitute "section 455 of the companies act, 1956" 10 16 in· section 42, for "sections 178a and 183 of the indian coil1-panies act, 1913 (vii of 1913)", substitute "sections 460, 464 and 465 of the companies act, 1956" 17 in section 43, for "section 191 of the indian companies act, 1913 (vii of 1913)", substitute "section 474 of the companies act, 15 j of j956 1956"' 1 of 195"· 18 in section 43a, for "section 230 of the indian companies act, 1913 (vii of 1913) ", substitute "section 530 of the companies act, 1956" 1 of 1q56 19 in section 44-20 (i) for "section 203 of the indian companies act, 1913 (vii of 1913) ", substitute "section 484 of' the companies act, 1956"; and (ii) for "sections 218 and 220", substitute "sections 521 and 441'" 25 20 in section 45, for "section 153 of the indian companies act, 1913 (vii of 1913) ", substitute "section 391 of the companies act, 1956" 1 ot 19~ j 21 in section 45a, far "indian companies act, 1913 (vii of 1953)", substitute "companies act, 1956" 30 1 of 1956 22 in section 45b, for "section 153 of the indian companies act, 1913 (vii of 1913) ", substitute "section 391 of the companies act, i of 11<156 - 1956" 23 in section 45e-(i) for "section 184 of the indian companies act, 1913 (vii 3s of 1913) ", substitute "section 467 of the companies act, 1956", i of 1956 and (ii) for "section 187 of the indian companies act, 1913 (vii of 1913)", substitute "section 470 of the companies act, 1956" i of 1956 24 in section 45h, in su~secttons (1) and (2), for "section 235 of 40 the indian companies act, 1913 (vii of 1913) ", substitute "section 543 of the companies act, 1956" 1 of 19,6 lof 1956 25 in section 45j, for "indian companies act, 1913 (vii of 1913)", substitute "companies act, 1956" 26 in section 45k-5 1 of 1956 (i) in sub-section (1) and in sub-section (3), for "section 153 of the indian companies act, 1913 (vii of 1913) ", substitute "section 391 of the companies act, 1956"; and (ii) in sub-section (2)-(a) for "section 153 of the indian companies act, 1913 1 of 1956 10 (vii of 1913) ", substitute "section 391 of the companies act, 1956"; and (b) for "section 162 of the indian companies act, 1913 (vii ot' 1913) ", substitute "section 433 of the companies act, 1956" 1 of 1956 27 in section 451-15 1 of 1956 (i) in sub-section (1), for "section 153 of the indian companies act, 1913 (vii of 1913) ", substitute "section 391 of the companies act, 1956"; and ~ (ii) in sub-section (2)-20 1 of 1956 (a) for "section 153 of the indian companies act, 1913 (vii of 1913)", substitute "section 391 of the companies act, 1956"; and (b) for "section 235 of the said act", substitute "section 543 of the said act" 28 in section 45m, for "section 153 of the indian compa:1ies act, 251913 (vii of 1913) ", substitute "section 391 of the companies act, 1 of 1956 1956" 29 in sectiori 450 in sub-section (2), for "section 235 of the indhn companies act, 1913 (vii of 1913) ", substute "section 543 of the j oc1956 companies act, 1956" statement of objects and n~asonsexperience has shown that the existing provisions in the banking companies act, 1949, are not adequate to prevent certain undesirable tendencies in the administration of banking companies which might affect the soundness of the companies or not be in the public interest or in the interests of the depositors the present bill, therefore, seeks to amend the act so as to tighten up control over banking companies in the following directions:-(i) to check the payment of excessive remuneration to bank employees on a consideration of all relevant factors; (ii) to make' the existing restrictions on exercise of voting rights in the hands of individual shareholders applicable to banks which are now exempt from such restrictions, namely, those established before the 15th january, 1937; and to empower the reserve bank to direct the election o~ fresh directors on the basis of the restricted'voting rights; (iii) to prohibit appointment as director of· one who is director of other companies which together can exercise voting rights in excess of 20 per cent of voting rights in a banking company; (iv) to enable the reserve bank to obtain statements and information over a wider range than hitherto for the performance of the functions under the act; (v) to enable the reserve bank to give directions to banking companies in relation to matters of policy or administration affecting the public interest, and to make failure to observe such directions liable to specified penalties; (vi) to render appointments of managing directors, managers or the chief executive officers by whatever name called of banking companies and the terms of their appointments subject to the prior approval of the reserve bank; (vii) to enable the reserve bank to depute an observer or observers for purpose of observing and reporting on the conduct of affairs of a banlting company; (viii) to include the chairman, director, auditor, liquidator and other employees of banking companies within the definition of "public servants" for the purpose of chapter ix of tbe indian penal code and the prevention of corruption act, 1947, so that action can be ~aken in cases where illegal gratifications are taken by them 2 opportunity has also been taken in this bill to clarify-(a) that the payment of bonus to bank employees does not amount to employment on the basis of a commission or a share of profits which is prohibited under clause (b) of sub-section (1) of section 10 of the banking companies act; and (b) that restrictions imposed by clause (c) of sub-section (1) of section 10 of the banking companies act on persons appointed to manage banking companies are not applicable to directors other than managing directors 3 the bill also provides for references contained in the banking companies act to the indian companies act, 1913, being substituted by references to 'the relevant sections of the companies act, 1956 new delhi; t t krishnamachari the 30th november, 186g annexure extracts from thb banlting compands act, 1948(10 of 1949) - - - - - - 10 (1) no banking company-(a) shall employ or be managed by a managing agent, or prohibition of emplor· meot manqinl ot ( b) shall employ any personapnta and rltrictionl (i) who is or at any time has been adjudicated idiol· &:dli ~ vent, or has suspended payment or has compounded with his cmplo)'mcot creditors, or who is or has been convicted by a criminal court of an offence involving moral turpitude; or (ii) whose remuneration or part of whose remuneration takes the form of commission or of a ahare in the proats of the company; or (iii) whose remuneration is, according to the normal standards prevailing in banking busin~, on a cal disproportionate to the resources of the company; or (c) shall be managed by any person-(i) who is a director of any other company, not being a subsidiary company of the banking company; or (ii) who is engaged in any other business or vocatiod; or (iii) who has a contract with the company for ita management for a period exceeding five years at any ode time: provided that the said period of five years shall, in relation to contracts subsisting on the 1st day of july, 1944, be computed from that date: provided further that any contract with the company for its management may be renewed or extended for a further period not exceeding five years at a time if and 80 often as the directgrs 80 decide (2) if any question arises in any particular case whether the remuneration is, according to the nonnal standards prevailing til banking business, on a scale disproportionate to the resources of the company for the purpose of sub-clause (iii) of clause (b) of sub-section (1), the decision of the reserve bank thereon shall be final for all purposes - - - - - - ~~n 12 no banking company shall carry on business in india, l\llless cap'i~ i\i~ it sati~fies the following conditions, namely:-::~d c:a:: (i) that the subscribed capital of the company is not less th~:r d than one-half of the authorised capital, and the paid-up capital :'jtng' r~ti is not less than one-half of the subscribed capital and that, if the ~id abarecapital is increased, it complies with the conditions prescribed in era this clause within such period not exceeding two years as the reserve bank may allow; (ii) that the capital of the company consists of ordinary shares only or of ordinary shares and such preference shares as may have been issued prior to the 1st day of july, 1944; (iii) that, subject to the provisions contained in clause (iv) hereof, the voting rights of anyone shareholder, whether a preference shareholder or an ordinary shareholder, are strictly proportionate to the contribution made by him to the paid-up capital of the company; (iv) that the voting rights of anyone shareholder do not exceed five per cent of the total voting rights of all the shareholders: - ~ ~"\~i1i~~ prohibition provided that nothing contained in this section shall apply to any banking company incorporated before the 15th of january, igs7 - - - - - - a 16 no banking company incorporated in india shall have as ~rre:,~on director any person who is a director of another banking company - - - - - - '27 m01thly re-turn and power to):en for other re-tune and in-formatio 1 - - - - - - (02) the reserve bank may, at any time, by notice in writing, require a banking company to furnish it within the time specified therein or such further time as the reserve bank may allow, with statements and information relating to the business of such banking 16 company, and without prejudice to the generality of the foregoing power may call for information every half-year regarding the classifi-cation of advances and investments of banking companies in respect of industry, commerce and agriculture - - - - - - 36 (1) the reserve bank may- purger , wed, ,and - - - - •• tunctienl of (d) durine the course, or after the completion, of any =ve in&pectign of ii banking company under section 35, by order in writing, require the company- (i) to call a meeting of its directors for the purpose, of considering any matter arising in the course of or out of such inspection or of meeting an officer of the reserve bank to discuss any such matter; (ii) to make, within such time as may be specified in the order, such changes in its management as the reserve bank may consider necessary in consequence of the state of affairs disclosed during or by the inspection - - - - - part iv miscellaneous - 48 (1) whoever in any return, balance-sheet or other document pcdiltiee required by or under or for the purposes of any provision of this act, wilfully makes a statement which is false in any material parti-cular, knowing it to be false, or wilfully omits to make a material statement" shall be punishable with imprisonment for a term which may extend to three years and shall also be liable to fine - - - - ,~ - (4) if any other proviaion of thia act is contravened or if any default is made in complying with any requirement of this act, or' of any order made thereunder, every director and other officer of the banking company who is knowingly a party to the contravention or default shall be punishable with a fine not exceeding five hundred rupees, and where the contravention or default is a continuing one, with a further fine not exceeding fifty rupees for every day during which it continues - - - - - - 49 the exemptiolll, whether express or implied, in favour of a special 1""0-private company in sections 17, 77, 83b, 86h, 91b, and 91d, and sub- viaioa for section (5) of section 144 of the indian companies act, 1913 (vii of rn~vate~: 1913), shall not operate in favoqr of a private company which1s a panie •• banldng company ' ~ain (or 50 no person shall have any right, whether in contract or other-='~n - wise, to any compensation for any loss incurred by reason of the opetion barred ration of any of the provisions contained in sections 10 and 16 or by reason of the compliance by a banking company with any order given to it under sub-clause (ii) of clause (d) of sub-section (1) of sc!ction 36 - - - - - - a bill further to amend the banking companies act, 1949 , (shri t t krishnamachari, minz'ster of finance) | Parliament_bills | 1d7d8274-b4e7-5ca8-a1ec-eaefb91181a7 |
to the additional ])ioluylbnts (compulsory deposit) amendment bill, 1977(to be/as introduced in lok sabha) 1 page 2, line 8,-tor "concrne d" ~ "concerned" 2 page 3, line 15,-:for "occrued" ~ "accrued" new delhi-, june 6 ,"-1977 jyaistha :6, 1899 (saka) bill no 47 f itn nie additional emoluments -(compulsory deposit) amendment bill, 1977 a billfurther to amend the additional emoluments (compulsory deposit) act, 1974 be it enacted by parljament in the twenty-eighth year of the republic of india as follows:-1 (1) this act may be called the additional emoluments (com-short pulsory deposit) amendment act, 1977 title and commencement 5 (2) it shall be deemed to have come into force on the 6th day of may, 1977 s70f 1974 amendmentof ilection 6 2 in clause (b) of sub-section (1) of section 6 of the additional emoluments (compulsory deposit) act, 1974 (hereinafter referred to as the principal act), for the words "three years", the words "two years and 10 ten months" shall be substituted 3 in section 9 of the principal act,-amendment of ectlon 9 (0) in ~ub-section (1), for the words, brackets and figure "provisions of sub-section (2)", the words "other provisions of this section" shall be substituted; (b) to suh-section (3), the following provisos shall be added, namely:-"provided that repayment of the second annual instalment due on the 6th day of july, 1977, to the employees who subscribe to any provident fund shall not be made in cash but the amount ' payable towards the said instalment together with intc-est payable under this sub-section shall be' credited to the provident fund acconnt of the concrned empl~yee: provided further that the emp!oyer shall not be required to make any contribution under the employees' provjdent funds 10 and miscellaneous provisions act, 1952, or under any other law i q (if 1952 for the time being in force, in relation to the amounts so credited to the provident fund account of the concerned employee"; (c) in the fjrst proviso to sub-section (4), aiter the words "employees' provident funds", the words "and miscellaneous pro- 15 visions" shan be inserted 4 (1) the additional emoluments (compulsory deposit) amendment ordinance, 1977 is hereby repealed 7 of 1977 repeal and savin, (2) notwithstanding such repeal, anything done or any action taken under the principal act, as amended by the said ordinance, shall be 20 deemed to have been done or taken under the principal act as amended by this act statement of objects and reasonsthe additional emoluments (compulsory deposit) act, 1974, read with the additional emoluments (cojllqu:sory deposit) amendment act, 1976, provided for the compulsory deposit of one-half of the additional dearness allowance for a period of three years from 6th july, 1974 2 with a view to ensuring that one-half, of the additional dearness allowance is not impounded any longer the additional emoluments (compulsory deposit) amendment ordinance, 1977, was promulgated by the vice-president acting as president on the 9th may, 1977 the ordinance provides for the discontinuance of the compulsory deposit of one· half {jf the additional dearness allowance with effect from the 6th may, 19'77 as any large addition to the stream of £{lending in the prescnt delicate state of economy may accentuate inflationary pressures, the ordi nance furthe'r provides that repayment of the second instalment of "he impounded additional dearness allowance together with accrued interest, due on 6th july, 1977, shall be made by crediting the amount due to the provident fund account of the employee if he has any such account the ordinance also makes it clear that in respect of such credit to the provident fund account, there will be no matching contribution from the employer under the employees' provident funds and miscellaneous provisions act, 1952 where, howevt!r, an employee does not subscribe to any i;)rovident fund, the repayment of the said instalment will be made in cash 3 the bill seeks to replace the said ordinance new di:lbi; h m patel the 24th may, 1977 cla1lle 2 of the blll provides that compulsory deposit of one-hrlf of the additional dearness allowance under the act will now be only for a period of two years and ten months from the appointed day instead of three years this reduction in the period of compulsory deposit will correspondingly reduce the quantum of total compulsory deposits, by approximately rs 84 crores since deposits under the act carry a rate of interest which is 21 per cent over and above the maximum bank deposit rate, the total interest liability 0" government will consequently be reduced by rs 31 crores, approximately 2 sub-clause (b) of clause 3 of the bill provides that repayments, along with accrued interest, due on 6th july, 1977, of the second annual instalment of the additional dearness allowance deposits, will be cr~dited to the provident fund account of the employee, if he lias any such account_ it is estimated that the total repayments due as above wlll be &rlproximately rs 326 crores (rs 220 crores toward principal and rs 106- crores towards accrued interest) a major portion of this amount will be credited to the provident fund accounts of the employees, though some amounts will also be paid lneash to employees who do not subscribe to sny provident fund 3 the biij" if eaacted, will not involve any other recurring or nonrecurring expenditure ar:r, 1974 (37 of 197«) - - - - - - - t (1) for the pu~ses of this act, the deductions specified in subsection (2) shall be made,-- - - - - - - (b) in the case of additional dearness allowance, for a period of three years from the appointed day - - - - - - - | duty | of ||------------|-------|| employer | || or | other || person | || to | make || deduc- | || tiona | || of | || additional | || wacea | || and | || additional | || dearaeas | || allowance | || from | || 'emolu- | || ments | || repay- | || ment | || of | || deposits | |9 (1) subject to the provisions of sub-section (2) , every amount credited to the deposit accounts shall be repayable with interest due thereon,-- - - - - - - (3) the" aggregate amount credited" to the additional dearness allowance deposit account by or in relation to an employee for the period ending on the 30th day of june, 1976, shall, subject to the provisions of sub-section (5), be r~aid, in cash, to the employee in five equal annual instalments commencing from the expiry of a period of two years from the appointed day, together with interest due on the whole or, as the case may be, part of the amount of compulsory deposit which remains unpaid (4) the aggregate amount credited to the additional dearness allowance deposit account by or in relation to an employee for the period commencing on the 1st day of july, 1976, and ending on the 5th day of july, 1977, together with interest due on the whole, or, as the case may be, ,art of the amount compulsory deposit which remains unpaid, shall, subject to the provisions of sub-section (5), be repaid to the employee in five equal annual instalments commencing on the 6th day of july, 1978, and each such instalment shall be credited to the pr~ldent fund account of the employee: provided that the employer shall not be required to make any contributiorl under the employees' provident funds act, 1952, or under any other law for the time being in force, in relation to the amounts so credited to the provident fund account of the employee: '" - - - - - '" a bill further to amend the additional emoluments (compulsory deposit) act, 1974 (shri h m patel, minuter of finance and revenue and banking) | Parliament_bills | 32faa93e-afe4-5e53-9ea9-a72903490b97 |
as introduced in the rajya sabhaon the 3rd february, 2017 bill no lii of 2016 the representation of the people (amendment) bill, 2016 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:—1 (1) this act may be called the representation of the people (amendment) act, 2016short title, extent and commencement(2) it shall come into force on such date, as the central government may, by notificationin the official gazette, appoint543 of 19512 for section 29b of the representation of the people act, 1951 (hereinafterreferred to as the principal act), the following section shall be substituted namely:—substitution of new section for section 29b''29b (1) every political party shall be funded only by the central government in consultation with the state governmentspolitical party to be funded by appropriate authority5(2) the quantum of funding for each political party shall be decided by the central government in consultation with the state government as may be prescribed taking into account the vote share of each party in the last concluded general election to the lok sabha or the concerned state legislative assembly as the case may be(3) no political party shall be eligible to accept any contribution in any form from any person or company"3 section 29c of the principal act shall be omittedomission of section 29c104 section 77 of the principal act shall be omitted| omission ||-------------|| section 77 |a m e n d m e n t of section 1265 in section 126 of the principal act, the sub-section (1), the following be substituted, namely:—"126(1) no person shall—15(a) convene, hold or attend, join or address any public meeting or procession in connection with an election; or(b) propagate any election matter to the public by holding, or by arranging the holding of, any musical concert or any theatrical performance or any other entertainment or amusement with a view to attracting the members of the public thereto206 after section 126b of the principal act, the following sections shall be inserted, namely:—insertion of new sections 126c and 126d"126c (1) no person shall publish or broadcast the results of an opinion poll in any polling area during the period of twenty-four hours ending with the hour fixed for the conclusion of the poll for any election in the polling arearestrictions for publication of opinion poll25(2) no broadcast of opinion polls shall be done without providing the following information together with the results,—(a) the name of sponsor of the survey;(b) the name of the person or the organisation that concluded the survey; (c) the date on which or the period during which the survey was conducted; (d) the population from which the sample of respondents was drawn; (e) the margin error with respect to the data obtained; and30(f) the number of people who participated in the surveyexplanation—for the purposes of this section, "opinion poll" means a survey of how electors shall vote at an election or of the preferences of electors towards any candidate, group of candidates, or political party35offences committed by companies126d where an offence under 126c has been committed by a company, every personwho at the time the offence was committed, was in charge the company, shall be deemed to be guilty of the offence and shall be liable to be punished with imprisonment for a term which may extend to two years, or with fine, or both7 after section 127a of the principal act, the following sections shall be inserted, namely:—40insertion of new section 127b''127b (1) no person shall publish or broadcast any paid newsprohibiting and punishment for paid news(2) any person who is found guilty of publishing paid news, or receiving payment for news shall be punished with imprisonment for a term which may extend upto three years and with fine, which may extend upto twenty-five lakh rupees5(3) no court shall take cognizance of any offence punishable under this section unlessthere is a complaint made by order of, or under authority from the election commission of india or the chief electoral officer of the state concerned(4) all political advertisements in any media shall carry a disclosure in such form and manner to be notified by the election commission of india10(5) whoever contravenes the provision of sub-section (4) of section 127b shall bepunished with imprisonment for a term which may extend upto six months or fine which may extend upto five lakh rupees or with bothexplanation—for the purpose of this section, "paid news" means news items sponsored by an individual/group of individuals without any basis of true facts for furthering their political motives158 after section 170 of the following section shall be inserted, namely:—insertion of new section171"171 (1) with effect from such date, as the central government may, by notification, appoint, there shall be constituted, for the purpose of this act, an authority, to be known as the "election commission auditing authority" consisting of three retired supreme court judges nominated by the central government in consultation with the president of india20authority to audit the election commission of india(2) the salary and allowances payable to, and other terms and conditions of service of the retired supreme court judges shall be such, as may be prescribed(3) the authority may appoint such number of officer and staff as it consider necessary for discharge of its functions under this act25(4) the salary, allowances and terms of conditions of service of officers and staff ofauthority shall be such as may be prescribed(5) the authority shall have the powers to audit the actions taken by the election commission as may be prescribed(6) the authority shall submit a report on any excesses committed by the election commission of india, to the president of india, as may be prescribed30(7) the president of india may take action pertaining to excesses committed by election commission of india or receipt of the report from the authority(8) the central government, shall from time to time provide, after due appropriation made by the parliament by law in this behalf, requisite funds for the functioning of the authority35 statement of objects and reasonsthe elections in the country form the cornerstone of democracy, conducting of free and fair elections is pertinent to india's democratic framework given the fact, india is the largest democracy in the world; its electoral system is bounded by its unique set of political and institutional problems with the increasing number of electorates and diverse party structures, a robust nature of indian democracy can be further enhanced by introducing certain electoral reforms with the growing use of excessive money in election campaign, followed by money and muscle politics, this bill aims to introduce or insert concepts like state funding of elections thus, in order to ensure just and free and fair election, the present bill seeks to amend section 29b of representation of the people act, 1951 (rpa) introduction of the concept of state funding envisages to prescribe a fixed budget for central and assembly elections, respectively all the parties and individual candidates would be given financial support as per their earlier performance in the electionsat present under section 126 a of rpa exit polls are banned in india followed by section 126b, which restricts conducting of opinion polls forty eight hours prior to the election these restrictions are to enable holding free and fair elections, bereft of any external influence on the voters similar is the case with political advertisements in electronic media however, these restrictions are in contradiction with right to free speech and right to know given the growing upsurge in social media, it has become a major platform for more political advocacy and advertisements, which is currently not regulated under any act in the light of more inclusive and participatory approach to democratic framework, the section aims to ban existing restrictions on opinion polls and political advertisement prior to forty eight hours before the elections conduct and publication of opinion polls should be allowed, to be followed by a given code of conduct the bill also prohibits publication of paid newsunder article 324 of the constitution, chief election commissioner can exercise certain powers, which are not prescribed in the rules and the acts these powers are enshrined in the constitution to ensure free and fair conduct of election across all india in order to curb futuristic misinterpretation of powers, under article 324 rpa is to be amended to insert mechanism for accountability and transparency in the execution of power up held by election commissionthe above given amendments and reforms are an attempt to resove the challenges unique to india's democratic framework the present, bill is an endeavour to reflect the concerns and voices political parties and citizens across the country largely, the existing problems are seated into the political and institutional failure within the existing rpa thus, in the light of these above given concerns, the present bill envisages to strengthen the transparent and participatory conduct of election in indiahence this billvivek gupta financial memorandumclause 2 of the bill makes it obligatory for the central government to provide requisite funds to every political partyclause 8 provides for the constitution of election commission auditing authority and it further provides for the appointment of officers and staff of the authoritythe bill, therefore, if enacted will involve recurring expenditure from the consolidated fund of india to the tune of rupees five hundred crore per annumhowever, a non-recurring expenditure to the tune of rupees one hundred crore is also likely to be involved annexure extract from the representation of the people act, 1951 29b subject to the provisions of the companies act, 1956 (1 of 1956), every political party may accept any amount of contribution voluntarily offered to it by any person or company other than a government company:political parties entitled to accept contribution49 of 1976provided that no political party shall be eligible to accept any contribution from any foreign source defined under clause (e) of section 2 of the foreign contribution (regulation) act, 1976explanation—for the purposes of this section and section 29c,— (a) "company" means a company as defined in section 3; (b) "government company" means a company within the meaning of section 617; and1 of 1956(c) "contribution" has the meaning assigned to it under section 293a of the companies act, 1956 and includes any donation or subscription offered by any person to a political party; and43 of 1961(d) "person" has the meaning assigned to it under clause (31) of section 2 of the income-tax act, 1961, but does not include government company, local authority and every artificial juridical person wholly or partially funded by the government29c (1) the treasurer of a political party or any other person authorised by the political party in this behalf shall, in each financial year, prepare a report in respect of the following, namely:—declaration of donation received by the political parties(a) the contribution in excess of twenty thousand rupees received by such political party from any person in that financial year;(b) the contribution in excess of twenty thousand rupees received by such political party from companies other than government companies in that financial year (2) the report under sub-section (1) shall be in such form as may be prescribed43 of 1961(3) the report for a financial year under sub-section (1) shall be submitted by there treasurer of a political party or any other person authorised by the political party in this behalf before the due date for furnishing a return of its income of that financial year under section 139 of the income-tax act, 1961, to the election commission43 of 1961(4) where the treasurer of any political party or any other person authorised by the political party in this behalf fails to submit a report under sub-section (3) then, notwithstanding anything contained in the income-tax act, 1961 (43 of 1961), such political party shall not be entitled to any tax relief under that act 77 (1) every candidate at an election shall, either by himself or by his election agent, keep a separate and correct account of all expenditure in connecton with the election incurred or authorized by him or by his eletion agent between 2 [the date on which he has been nominated] and the date of declaration of the result thereof, both dates inclusiveaccount of election expenses and maximum theretoexplanation 1 —for the removal of doubts, it is hereby declared that— (a) the expenditure incurred by leaders of a political party on account of travel by air or by any other means of transport for propagating programme of the political party shall not be deemed to be the expenditure in connection with the election incurred or authorised by a candidate of that political party or his election agent for the purpose of this sub-section(b) any expenditure incurred in respect of any arrangements made, facilities provided or any other act or thing done by any person in the service of the government and belonging to any of the classes mentioned in clause (7) of section 123 in the discharge or purported discharge of his official duty as mentioned in the proviso to that clause shall not be deemed to be expenditure in connection with the election incurred or authorised by a candidate or by his election agbent for the purpose of this sub-sectionexplanation 2— for the purpose of clause (a) of explanation 1, the expression ''leaders of a political party'', in respect of any election, means,—(i) where such political party is a recognised political party, such persons not exceeding forty in number, and(ii) where such political party is other than a recognised political party, such persons not exceeding twenty in numberwhose names have been communicated to the election commission and the chief electoral officers of the states by the political party to be leaders for the purposes of such election, within a period of seven days from the date of the notification for such election published in the gazettee for india or official gazette of the state, as the case may be, under this act:provided that a political party may, in the case where any of the persons referred to in clause (i) or, as the case may be, in clause (ii) dies or ceases to be member of such political party, by further communication to the election commission and the chief electoral officers of the states, substitute new name, during the period ending immediately before forty-eight hours ending with the hour fixed for the conclusion of the last poll for such election, for the name of such person died or ceased to be a member, for the purpose of designating the new leader in his place(2) the account shall contain such particulars, as may be prescribed (3) the total of the said expenditure shall not exceed such amount as may be prescribed 126 (1) no person shall—(a) convene, hold or attend, join or address any public meeting or procession in connection with an election; or(b) display to the public any election matter by means of cinematograph, television or other similar apparatus; orprohibition of public meetings during period of forty-eight hours ending with hour fixed for conclusion of poll(c) propagate any election matter to the public by holding, or by arranging the holding of, any musical concert or any theatrical performance or any other entertainment or amusement with a view to attracting the members of the public thereto, in any polling area during the period of forty-eight hours ending with the fixed for the conclusion of the poll for any election in the polling area (2) any person who contravenes the provisions of sub-section (1) shall be punishable with imprisonment for a term which may extend to two years, or with fine, or with both(3) in this section, the expression ''election matter'' means any matter intended or calculated to influence or affect the result of an election ———— a billfurther to amend the representation of the people act, 1951————(shri vivek gupta, mp)gmgipmrnd—4421rs(s3)—03022017 | Parliament_bills | 941c683b-c79f-53e5-a8b2-b02e7111ee1c |
the haj committee bill, 19s9(as introduced in lok sabra on 16th november, 1959) lok sabra co:- rige nda to the raj c(jfi\li ttee bill, 1959 (to be introduced in lok sabha) 1 pag~ 4, line 35,-for 11th? n st of th3 year" r6ad "me -:: ting aha1l be six" 2 page 5, in the marginal heading to clause 11,-after "vacancies" insert "etc" nell[ delhi, november ~4~_1900 kar1;ika 23, 1881 (saka) the haj committee bill, 1959 (as introduced in lok sabha) a bnlto utablish a committee in the port of bombay for assisting muslim pilgrims to saudi arabia, syria, iraq, iran and jordan and fm matters connected therewith be it enacted by perliament in the tenth year of the repablic of india as follows:-short title 1 this act may be called the haj committee act, 1959 deftnidona 2 in this act, unless the context otherwise requires,-s (a) "committee" means the haj committee constituted under this act; (b) "pilgrim" means a mu::>lim proceeding on or returning from pilgrimage to saudi anbia, syria, iraq, iran or jordan; 10 (c) "pilgrim ship" means a ship conveying or about to convey pilgrims from or to the port of bombay to or from any port in the red sea other than suez; (d) "prescribed" means prescribed by rules made under this act 3 (1) with effect from such date as the centml government incorpora-15 may, by notification in the official gazette, appoint in this bemlf, ~hi there shall be established a committee by the name of the haj !tee committee (2) the said committee shall be a body corporate having perpetual succession and a common seal and shall by the said name sue %('1 and be sued 1130 (b) ls-l composition of the com-4 (1) the committee shall consist of the following members, mittcc namely:-(a) the collector of customs, bombay, ex ol/icio; (b) the chairman, port trust, bombay, ex officio; (c) the principal officer, mercantile marine department, 5 bombay, ex officio; (d) the commissioner of police for greater bombay, ex officio; (e) the municipal commissioner, greater bombay, ex o~; ig (f) the port health ofticer, bombay, ex otjicio; (g) two members to be nominated by the central government; (h) three members of parliament of whom two are to be nominated by the speaker of the house of the people from among tj its members and one by the chairman of the council of smtes from among its members; (i) one member to represent the state government of-bombay to be nominated by that government; (j) two members of the bombay state legislative assembly ad to be nominated by the speaker of that assembly; (k) two members of the municipal corporation of greater bombay to be nominated by the state government of bombay on the recommendation of the muslim members of the municipal corporation of greater bombay; (1) three members, of whom two shall be shia muslims, to be co-opted by all the members of the committee to represent such interests as, in their opinion, are directly and actively interested in the welfare of the pugrims (2) every nomination under this section shall1ake-·eftect'ss soon 30 as it is notified by the central government in the official gazette 5 (1) the members of the committee shall be nominated or coopted in such manner as may be prescribed nomination, and cooption of memben (2) as soon as may be after the nomination of the members of the committee and the co-option of the members referred to in clause (1) ~5 of sub-section (1) of section 4, the central government shall publish in the official gazette a list (if the names ai, all members nomijaa1led and co-opted: provided that the failure to co-opt a member shall not prevent the central government from making nominations or from publish-5 ing the list of members gs provided in this sub-section: provided further that the list of members of a new committee shall not be published before the expiry of three years from the date of the publication of the list of members of the committee which it is replacing 10 6 (1) after the publication 'of the list of members of the com- ~aiv:: mittee under sub-section (2) of section 5, the central government chairmen shall direct the committee to elect one of its members to be the chairman within such time as may be specified in the direction (2) if within the time so specified the committee fails to elect is a chairrmn, the central government may appoint a member of the committee to be the chairman thereof (3) the chairman shall exercise such powers and discharge such duties as may be prescribed (4) the committee shall elect from among its members not more 2c than two members to be vice-chairmen who shall exercise such powers and discherge such duties as may be determined by bye-laws made in this behalf by the committee (5) the ielppointment or election of the chairman and the vice-chairmen shall be notified by the central government in the official 25 gazette 7 the term of office of the members of the committee (other term o( than the e~ officio members and members filling casual vacancies) office shall be not less than three ~s,commencing on the day following the publication of the list of members under sub-section (2) of section 30 5, and ending on the date of the publication of the list of members of the next committee 8 (1) at such time as the central government may deem to be conautucion expedient before or after the expiry of the period of three years ~=lcomafter ihepublication of the list of members of a committee under 35 sub-section (2) of section 5, the central government shall take or cause to be taken all necessary steps for the nomination and cooption of members of the new committee (2) no person shall be ineugible for nomination or co-option to the ~ committee on the ground that he is or has been a member of 40 the committee • (1) the duties of the committee shall be-duties of committee (4) to collect and disseminate information useful to p!lgrims; (b) to advise and assist pilgrims during their stay in the city and the port of bombay, while proceeding on or returning s from pilgrimage, in all matters including vaccination, inoculation, medical inspection and issue of passes and passports, and to co-operate with the local authorities concerned in such matters; 10 (c) to give relief to indigent pilgrims; (d) to negotiate and co-operate with railways, shipping companies, airways and travel agencies for the purpose of securing travelling facilities for pilgrims; (e) to find suitable guides for employment by shipping companies on pilgrim ships; is (f) to bring the grievances of pilgrims and any irregularities or omissions on the part of a master or owner of a pilgrim ship in carrying out the provisions of the indian merchant shipping act, 1923, to the notice of the authorities concerned, and 21 of 1923 to suggest remedies; 30 (g) to appoint a pilgrim as "amirul-haj" on board a pilgrim ship to represent the grievances of the pilgrims to the master or owner of the ship; (h) generally to look after the welfare of the pilgrims; and (i) to discharge such other duties in connection with pil- as grim traffic as may be prescribed (2) the central government shall afford all reasonable assistance to the committee in the discharge of the duties imposed by this section meetinp of committee 10 (1) the committee shall meet at least once in every month so during the four months before the haj day and during the two months after the haj day, and at least once in three months during the rest of the year· (2) the number of members required to make a quorum at any the rest of the year 3' (3) all matters shall be decided by a majority of votes of the members present, and in the event of an equality of votes, the chairman or other person presiding shall have a casting vote 11 no act or proceeding of the committee shall be invalid reason only of the existence of any vacancy among its members any defect in the constitution thereof by vac&d~ not to mor validate icti or proceeding of the committee lz (1) the central government shall, in consultation with the executi~ 5 committee, appoint a person to be the executive officer thereof who ~~rr!tp_ shall also be the secretary to the committee loyee8 (2) the committee shall, subject to the approval of the central government, appoint such other employees as it may consider necessary for the efficient discharge of its duties under this act 10 13 (1) the committee shall appoint one or more sub-committees sub-comconsisting of such number of its members as it thinks fit for the ~ttee • and inspection of pilgnm' ships ~~tlon of pllgnm (2) any such sub-committee when inspecting a pilgrim ship shall ships be accompanied by the certifying officer appointed for the port under alof1923· is section 151 of the indian merchant shipping act, 1923, or by the surveyor of the ship or other person deputed by the certifying officer (3) the executive officer of the committee, or a sub-committ~ appointed under sub-section (1) may enter and inspect any pilgrim 20 ship advertised or offering to sail from, or which has returned to, the port of bombay (4) a master or any officer of a pilgrim ship who fails to render reasonable facilities for such inspection shall be punishable with fine which may extend to five hundred! rupees 2, (5) no magistrate other than a presidency magistrate or magistrate" of the first class shall take cognizance of an offence punishable under sub-section (4), and such magistrate shall take cognizance of such offence only on written complaint by the chairman of the committee 30 (6) the committee may also appoint other sub-committees for such purposes as it may think fit and any such sub-committee shall consist of such number of members and other persons as may be delennined by bye-laws made in this behalf by the committee : 14 the commitiee shall have its own fund to be called the haj h~j p~ 3~ fund, and there shall be placed to the credit thereof the following sums, namely:-(a) the interest on all deposits made by pilgrims under clause (b) of section 208a of the indian merchant shipping act, 1923; 1 (b) the fees charged for the registration of pilgrim passes in pur&1olance of any rule made under section 213·0£ the lddian merchant shipping act, 1923; (c) the sums realised from the sale of the effects of deceased pilgrims and sums of money left by deceased pilgrims, which 5 are unclaimed and have lapsed to the government; (d) ajly fees which may be levied for the issue of visitors' passes to friends and relations of pilgrims who desire to go on board'a "pilgrim ship; (e) the amount standing at the commencement of this act 10 to the credit of the fund known as the indigent pilgrims' fund: provided that such:amount shall be appliedby the committee sole1yfor the relief df indigent pilgrims; (1) any sums received by the haj fund from private lourceb;-and: 15 (g) any sums;allotted by the central government 'or any stat~ government to the haj fund vestilll of propertyid the committee 15 all property, assets and funds owned or acquired, befolle tlle establishment of the committee under this act, by the port haj committee of calcutta and the port haj committee of bombay cons- 20 tituted under the port haj committees act, 1932, shall, on such·e8tab-~ ofl932 ushment, vest in' the committee and form' part of the haj ; -fund referred to in section 14 application 16 the haj fund shall, subject to any rulesthat maybe made ofihe hat ftmd under this act, be under the control and management of the com- 25 mittee, and shall be applied to the following purposes, namely:-(a) pay and allowances of the executive officer and other employees of the committee; (b) payment of charges and expenses incidental ·to the 30 objects specified in section 9; (c) any other object specified in the rules made under section 17 power to 17 (1) the central government may, by notiflcaticm' in the aaaire rule- official gazette, make rules to carry out the 'purposes of this act (2) 'm' particular~' and without ·prejudice·totae~t~i:-ofi the 35 foregoing power, such rules may provide for all or any of ,thefouowing mauel'b"namely:-(a) 'the manner;of' nomjdationand :ce-opttenof ,members of the committee; fb)- the-disqualifications for--being, chosen as, or for being, members of the committee; (c) the manner in which doubts and disputes relating to co-option of members may be determined; s (d) the filling up of casual vacancies in the office of, the chairman and other members of the committee; (e) the')relnovalof the: cbairman and other'members of the committee and their resignation from office; (f) the term of office of the chairman and his powers and duties; ic (g) the duties which may be entrusted to the committee; (h) the powers and duties of the executive officer and the conditions of service of the executive officer and, other employees of the committee; is (i) the custody of the haj fund and the investment of balances therein; (j) the objects for which the haj fund may be applied; (k) the limit of expenditure which may be inc'llited by the committee without-sanction of the central government; (l) the accounts to be kept by the committee and the audit of such accounts; (m) the preparation, submission and approval of the budget of the committee; (n) the returns, statements and reports to be submitted by 2s the committee; (0) any other matter which is to be, or may be, prescribed (3) 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 30 in one session or in two successive sessions, and if before the &xpiry of the session in which it is so laid or the session immediately 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 3s 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 18 (1) the committee may make bye-laws not inc::onsjsteni with this act or the rules made thereunder-power to make bye-iawi (a) prescribing the manner of election of the vic&-chairmen; (b) prescribing the term of office and the powers and s duties of the vice-chairmen; (c) regulating the removal or resignation of a vice-chairman and the filling up of casual vacancies in the office of vice-chairman; (d) regulating the convening of the meetings of the com- 10 mittee and the conduct of business thereat; (e) prescribing the registers and records to be maintained; (f) providing for the publication of its proceedings and any matter of interest to pilgrims; and (g) providing for any other matter which the committee is deems necessary for giving effect to the provisions of this act (2) bye-laws made by the committee under this section shall be submitted to the central government and shall not take effect until they have been confirmed by the central government (3) bye-laws which have been confirmed by the central govern- ~o ment shall be published in the official gazette rctjeal and lavidp 19 (1) the port haj committees act, 1932, is hereby repealed 20 or 1933 (2) notwithstanding such repeal, the port haj committee of bombay constituted under the said act shall, until the establishment of the committee under this act, continue to function as if this act 2s had not been passed and on such establishment of the committee, the port haj committee of bombay shall stand dissolved statement of objects and reasonsaccording to the port haj committees act, 1932, as originally enacted, three port haj committees were constituted at the three ports of bombay, calcutta and karachi consequent upon constitutional changes in the country, the act wes suitably amended to provide for the continuance of the calcutta and the bombay committ~ only, the reference to the karachi committee being omitted therefrom the calcutta committee, however, ceased to function from 1948 owing to the partition of bengal and there is a balljllce of about rs 15,000 lying to the credit of the defunct port haj fund, calcutta, which cannot be utilised for any other purpose or transferred to any port haj fund unless the act is amend~ further all pilgrim traffic to saudi arabia, iraq and iran is now centralised at bombay 2 it is, therefore, considered desirable that the act should be revised to bring it in line with the present requirements of the haj pilgrims and to jilake the port haj committee a l1!presentative body of the country 3 the bill seeks to achieve this object nzw delhi; lakshmi n menon the 2&'ct septembe1", 1159 - 1130 (b) ls-2 memorandum regarding delegated legislationsub-clause (1) of clause 17 empowers the central government to make rules generally for carrying out the purposes of the bill when enacted and sub-clause (2) enumerates the various matters in respect of which rules may be made these matters relute, among others, to nomination, co-option, disqualification, resignation, etc, of the members of the committee, filling up of casual vacancies in the office of chairman or other member, term of office of the chairman and his powers and duties, accounts to be kept by the committee and their audit and preparation of the budget of the committee 2 clause 18 empowers the haj committee to make bye-laws which are not inconsistent with the provisions of the bill or the rules made thereunder, in regard to the manner of election, term of office, powers and duties, removal and resignation of the vice-chairmen of the committee, conduct of business at the meetings of the committee, maintenance of registers and records, publication of proceedings and matters of interest to pilgrims, and any other matter considered necessary for giving effect to the provisions of the bill the b~e-iaws are subject to confirmation by the central government 3 the rules and bye-laws will thus be confined to matters of procedure and the delegation of legislative powers both to the central government and the committep is of a normal type a bill to clltablish a committee in the port of bombay for ass]stmg muslim pilgrims to saudi arabia, syria, iraq, iran and" jorjan and for matters connected therewith~ shrimati lakshmi n menon, deputy minister of external affairs | Parliament_bills | f532b4c0-23a7-5a41-9db7-e07915c208e3 |
bill no 496of 2013 the appropriation (no 2) bill, 2013 abillto 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, 2011 in excess of the amounts granted for those services and for that yearbe it enacted by parliament in the sixty-fourth year of the republic of india as follows:—1 this act may be called the appropriation (no 2 ) act, 2013short title2 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 seven thousand nine hundred ninety crore, eight lakh, five thousand two hundred twenty-four 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 31st day of march, 2011 in excess of the amounts granted for those services and for that yearissue of rs7990,08,05,224out of the consolidated fund of india to meet certain excess expenditure for the year ended on the 31st march,2011appropriation3 the sums deemed to have been authorised to be paid and applied from and out ofthe consolidated fund of india under this act shall be deemed to have been appropriated for the services and purposes expressed in the schedule in relation to the financial year ended on the 31st day of march, 2011the schedule(see sections 2 and 3)| 1 | 2 | 3 ||-----------------------|-------------------------------------------------|---------------------------------------------------------|| excess | | || services and purposes | voted | charged || portion | portion | total || no | | || of | | || vote | | || rs | rs | rs || 11 | department of commerce capital | 6,56,75,990 || 13 | department of posts revenue | 366,63,29,167 || 21 | defence pensions revenue | 3336,30,72,983 || 22 | defence services - army revenue | 2864,01,52,379 || 23 | defence services - navy revenue | 138,84,60,256 || 25 | defence ordnance factories revenue | || 27 | capital outlay on defence services capital | 1235,31,94,576 || 31 | ministry of external affairs revenue | 6,32,33,514 || capital | 26,97,65,506 | || 72 | ministry of petroleum and natural gas capital | 14,000 || 80 | ministry of road transport and highways revenue | || 101 | public works revenue | 7,79,95,991 || 102 | stationery and printing capital | 1,85,941 || | t | || otal | | || : | 7988,80,80,303 | 1,27,24,921 | 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, 2011p chidambaram ———— president's recommendation under article 117 of the constitution of india ————[copy of letter no 7(2)-b(sd)/2012, dated 7 march, 2013 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 2011, in excess of the amounts granted for the said services and for that year recommended under clause (1) and (3) of article 117 of the constitution, read with clause (2) of article 115 thereof, the introduction of the appropriation (no 2) bill, 2013, in lok sabha and also recommends to lok sabha the consideration of the bill—————————— abillto 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, 2011 in excess of the amounts granted for those services and for that year———— | Parliament_bills | 4447aa0f-acfc-5acc-954d-fd0d73abaa3a |
bn! no 'j of i", the appropriation (railways) no4 bill, 1965 a billto authorise payment and appropriation of cenai" further ,urn from and out of the comolidated fund of india for the ervice of the financial year 1965-66 fot the purpoe, of raitway! be it enacted by parliament in the sixteenth year of the kepublic of india as follows:-i 1 this act may be called the appropriation (railways) no4 short title i act, 1965 ~ !, s z from and out of the consolidated fund of india there may be issue of paid and applied sums not exceeding those specified in column 3 of rs 3,000 the schedule amounting in the aggregate to the sum of three thou- ~ut ofl! the sand rupees towards defraying the several charges which will come d:::; -in course of payment during the financial year 1965-66, in respect fund of 10 of the services relating to railways specifte~ in column 2 of the india for schedule, the ftnanclal year 1"~-8e appropria-i '!'be iuiiia autb -d: to be paid add apphed from and out of tiod the codioudatec:l fund of india by this act shall be appropriated for the services and purposes expreued in the schedule in relation to the said year sums not cxcee<:uog i services and purposes, sn o vo o~ f te voted charged on total by the consoli-par1iament datedfu4d jo ta : ra i ra ra i 1,000 i · 1,000 ~ 1,000 1000' · , is i~ 1,000 · 1,000 miscellaneous railway expenditure · comtrnction of new lines · open line worb-capital, depreciation reserve fund and development fluld · - 3,000 · 3,000 -i k ¢ i = - total • - , t ' • - -_ o statement of objects and reasonsthe 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 money required to meet the supplementary expenditure charged on the consolidated fund of india and the grants made by the lok sabba for expenditure-~,~he central government on i\ailwoys for the financial year 1965-66 s k patil f sa _ presidents recommendation under article 117 oil' the constitution of india[copy of letter no 65-b-4017, dated the 30th august, 1965 from shri s k patil, minister of 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 moneys required to meet the expenditure charged on the fund and the supplement'l!ry grants made by the lok sabha, for 1965-66 recommends under clauses (1) and (3) of article 117 of the constitution of india read with clause (2) of article 113 the introduction in and consideration by the lok sabha of the appropriation bill a bill to authorise payment and appropriation of certain further sluds from and out of the consolidated fund of india for the service of the financial year 1~65~6 for the purposes of railways ' (shri s k patil, mituur of railflhlyl) | Parliament_bills | 00b4842a-1418-5c23-8b01-8565ca5c3c5d |
bill no 36 of 2017 the constitution (amendment) bill, 2017 by shri vinod kumar boianapalli, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—amendment of article 1342 in article 134 of the constitution, in clause (1), after sub-clause (b), the following sub-clauses shall be inserted, namely:—"(ba) has confirmed the sentence of death of an accused person; or (bb) has enhanced the sentence of an accused person to a sentence of death; or statement of objects and reasonsarticle 134 of the constitution lays down the appellate jurisdiction of the supreme court in criminal matters presently article 134 (1) (a) and (b) provide for a mandatory appeal before the supreme court where the high court reverses an order of acquittal of an accused person and sentences him to death, and where the high court withdraws for trial before itself a case from any subordinate court and in such trial sentences the person to death a mandatory appeal does not lie where the high court either confirms a death sentence by the sessions court or enhances a sentence to sentence of death therefore appeals from such cases are ordinarily preferred under article 136 by way of special leave petitions (slps) however, article 136 confers the court with discretionary powers, and therefore the court may dismiss such death sentence cases in limine, ie without admitting it for a hearing on merits, or without recording reasons for such dismissalaccording to the death penalty india report by national law university, delhi, there have been nine cases of in limine dismissals in death penalty slps since 2004 a report entitled "lethal lottery" by amnesty international and people's union for civil liberties which studied the supreme court judgments in death penalty cases between 1950 to 2006 also notes that a large number of slps have been dismissed in liminefurther, in september, 2014, a constitution bench in mohd arif ashfaq vs the registrar; supreme court (2014) 9 scc held that all review petitions in death sentence cases must be heard in open court it was held that such cases belong to a distinct category owing to the irreversibility of the punishment, and that different judicially trained minds can come to diametrically opposite conclusions on the same set of facts review jurisdiction of the supreme court under article 137 of the constitution succeeds special leave jurisdiction under article 136 it is, therefore, anomalous that death sentence slps under article 136 may be dismissed in limine without reasons being recorded, while review petitions in this category are required to be heard in open court without a reasoned order in a death sentence in a slp, the open court hearing of review petitions as contemplated in mohd arif ashfaq case will be rendered meaninglessthe 187th law commission report on mode of execution of death sentence and incidental matters recommends a statutory right to appeal before the supreme court in all death sentence matters, especially given that such right of appeal is conferred in many legislations pertaining to civil cases it argued that the death penalty is qualitatively different because of its irreversibility and its imposition has serious consequences the 262nd law commission report on the death penalty supported this recommendation in light of the scope of error inherent in the criminal justice systemthe present bill thus seeks to amend article 134 (1) to expand the appellate jurisdiction of the supreme court to provide for mandatory appeals when death sentences are confirmed, and when sentences are enhanced to the death penalty by high courts the expansion of the court's powers will ensure that every case in which the death sentence is in question is heard and disposed off as a criminal appealthe death penalty is a unique punishment in that it is irreversible, and therefore the procedure administering it must comply with due process envisaged under article 21 of the constitution, which is violated by in limine dismissals it is imperative that the supreme court in its appellate jurisdiction has every opportunity to reappreciate evidence and sentencing in all death sentence caseshence this billnew delhi;vinod kumar boianapallifebruary 9, 2017 annexure extract from the constitution of india 134 (1) an appeal shall lie to the supreme court from any judgment, final order or sentence in a criminal proceeding of a high court in the territory of india if the high court—(a) has on appeal reversed an order of acquittal of an accused person and sentenced him to death; orappellate jurisdiction of supreme court in regard to criminalmatters(b) has withdrawn for trial before itself any case from any court subordinate to its authority and has in such trial convicted the accused person and sentenced him to death; or(c) [certifies under article 134a] that the case is a fit one for appeal to the supreme court:provided that an appeal under sub-clause (c) shall lie subject to such provisions as may be made in that behalf under clause (1) of article 145 and to such conditions as the high court may establish or require (2) parliament may by law confer on the supreme court any further powers to entertain and hear appeals from any judgment, final order or sentence in a criminal proceeding of a high court in the territory of india subject to such conditions and limitations as may be specified in such law lok sabha———— a billfurther to amend the constitution of india————(shri vinod kumar boianapalli, mp)gmgipmrnd—4687ls(s3)—01-03-2017 | Parliament_bills | a16599fd-d766-5aed-9918-c8fa6c37cd9e |
the national commission for allied and healthcare professions bill, 2020—————— arrangement of clauses—————— chapter i preliminary clauses1short title and commencement2definitions chapter ii national commission for allied and healthcare profession3constitution and composition of commission4term of office and conditions of service of members5resignation and removal of members6cessation of membership and filling up of casual vacancy of member7meetings of commission8vacancies, etc, not to invalidate proceedings of commission9officers and other employees of commission10professional councils11functions of commission12national allied and healthcare advisory council13central allied and healthcare professionals' register14privileges for enrolment on central register15rights of persons who are enrolled on central register16registration in central register17issue of certificate of registration18registration of additional qualifications19removal of name from central register20interim commission21search-cum-selection committee chapter iii state allied and healthcare council clauses22constitution and composition of state council23term and conditions of service of member24resignation and removal of member25cessation of membership and filling up of casual vacancy of member26meetings of state council27vacancies, etc, not to invalidate proceedings of state council28officers and other employees of state council29constitution and functions of autonomous boards30functions of state council31constitution of advisory board32state allied and healthcare professionals' register33registration in state register34issue of duplicate certificates35renewal of name of allied healthcare professional in the state register36removal of name of a person from state register37restoration of name of a person in the state register38recognition of person offering services prior to commencement of act chapter iv recognition and reciprocity39recognition of allied and healthcare institutions and reciprocity chapter v establishment of new allied and healthcare institution40permission for establishment of new allied and healthcare institutions, new courses of study, etc41power to require information from allied and healthcare institutions42recognition of allied and healthcare qualifications by state council43withdrawal of recognition44failure to maintain minimum essential standards by allied and healthcare institutions chapter vi finance, accounts and audit45grants by central government46national allied and healthcare fund47accounts and audit of commission clauses48annual report of commission49returns and information50grants by state government51state allied and healthcare council fund52accounts and audit of state council53annual report of state council54authentication of orders, etc55practice by allied and healthcare professionals chapter vii offences and penalties56penalty for falsely claiming to be entered in central register and state register57misuse of titles58failure to surrender certificate of registration59penalty for contravention of provisions of act60cognizance of offences chapter viii miscellaneous61bar of jurisdiction62protection of action taken in good faith63direction by central government64act to have overriding effect65power of central government to make rules66power to make regulations67laying of rules and regulations68power of state government to make rules69power to remove difficulties70power to amend schedulethe schedulebill no xxxii of 2020 the national commission for allied and healthcare professions bill, 2020 a billto provide for regulation and maintenance of standards of education and services by allied and healthcare professionals, assessment of institutions, maintenance of a central register and state register and creation of a system to improve access, research and development and adoption of latest scientific advancement and for matters connected therewith or incidental thereto be it enacted by parliament in the seventy-first year of the republic of india as follows: — chapter i preliminary(2) it shall come into force on such date as the central government may, by notification, appoint; and different dates may be appointed for different provisions of this act and any reference in any provision to the commencement of this act shall be construed as a reference to the coming into force of that provision 2 in this act, unless the context otherwise requires,—definitions5(a) "advisory council" means the national allied and healthcare advisory council constituted under sub-section (1) of section 12;(b) "allied and healthcare institution" means an educational or research institution which grants diploma or undergraduate, postgraduate or doctoral degree or any other post degree certification in any allied and healthcare professional under this act;10(c) "allied and healthcare professional" means any allied health professional or healthcare professional under this act;15(d) "allied health professional" includes an associate, technician or technologist who is trained to perform any technical and practical task to support diagnosis and treatment of illness, disease, injury or impairment, and to support implementation of any healthcare treatment and referral plan recommended by a medical, nursing or any other healthcare professional, and who has obtained any qualification of diploma or degree under this act, the duration of which shall not be less than two thousand hours spread over a period of two years to four years divided into specific semesters;20(e) "allied and healthcare qualification" means a recognised diploma or degree possessed by an allied and healthcare professional through regular learning mode under this act or any additional recognised course obtained thereafter;(f) "autonomous board" means the autonomous board constituted under sub-section (1) of section 29;25(g) "central register" means the central allied and healthcare professionals'register maintained by the commission under section 13;(h) "chairperson" means the chairperson of the commission appointed under clause (a) of sub-section (3) of section 3;(i) "commission" means the national commission for allied and healthcare profession constituted under sub-section (1) of section 3;30 35(j) "healthcare professional" includes a scientist, therapist or other professional who studies, advises, researches, supervises or provides preventive, curative, rehabilitative, therapeutic or promotional health services and who has obtained any qualification of degree under this act, the duration of which shall not be less than three thousand six hundred hours spread over a period of three years to six years divided into specific semesters;(k) "interim commission" means the interim commission constituted under sub-section (1) of section 20;(l) "member" means a member of the commission or, as the case may be, the state council, including the chairperson, vice-chairperson and part-time member;40(m) "notification" means a notification published in the official gazette and the expression "notified" shall be construed accordingly;(n) "part-time member" means the part-time member of the commission nominated by the state government under sub-clauses (i) and (ii) of clause (d), and nominated by the central government under sub-clause (iii) of clause (d) of section 3;45(o) "prescribed" means prescribed by rules made under this act; (p) "professional council" means the allied and healthcare professional council constituted under sub-section (1) of section 10;(q) "recognised categories" means any category of the allied and healthcare professionals specified in the schedule;(r) "regulations" means the regulations made by the commission;(s) "schedule" means the schedule annexed to this act;5(t) "state council" means a state allied and healthcare council constitutedunder sub-section (1) of section 22;(u) "state government" includes union territory administration;(v) "state register" means the state allied and healthcare professionals' register maintained under section 32;10(w) "task shifting" means the process whereby specific tasks are moved, whereappropriate to related allied and healthcare professionals specialised in those tasks, by reorganising the health workforce efficiently for improved healthcare;3 of 195615(x) "university" means a university defined under clause (f) of section 2 of the university grants commission act, 1956 and includes an institution declared to be a deemed university under section 3 of that act;(y) "vice-chairperson" means the vice-chairperson of the commission appointed under clause (b) of sub-section (3) of section 3 chapter ii national commission for allied and healthcare profession20constitution and composition of commission3 (1) with effect from such date as the central government may, by notification, appoint in this behalf, there shall be constituted a commission to be called the national commission for allied and healthcare profession for exercising such powers and discharging such duties as may be laid down under this act25(2) the commission shall be a body corporate by the name aforesaid, having perpetual succession and a common seal, with power to acquire, hold and dispose of property, both movable and immovable, and to contract and shall by the same name sue or be sued(3) the commission shall consist of the following, namely:—30(a) a person having an outstanding ability, proven administrative capacity andintegrity and possessing a postgraduate degree in any profession of recognised category of allied and healthcare sciences from any university with experience of not less than twenty-five years in the field of allied and healthcare sciences, out of which at least ten years shall be as a leader in the area of allied education to be appointed by the central government—chairperson;35(b) a person having an outstanding ability, proven administrative capacity andintegrity, possessing a postgraduate degree in any profession of recognised category of allied and healthcare sciences from any university with experience of not less than twenty years in the field of allied and healthcare sciences, out of which at least ten years shall be as a leader in the area of allied and healthcare education— vice-chairperson;40(c) the following persons shall be the ex officio members of the commission, namely:—(i) joint secretary to the government of india in the department of legalaffairs, ministry of law and justice—ex officio member;45(ii) joint secretary to the government of india in the department of healthand family welfare, ministry of health—ex officio member;(iii) joint secretary to the government of india in the ministry of humanresources and development—ex officio member;(iv) joint secretary to the government of india in the department of empowerment of persons with disabilities, ministry of social justice and empowerment—ex officio member;(v) joint secretary to the government of india in the ministry of skill development and entrepreneurship—ex officio member;5(vi) one person representing the directorate general of health services not below the rank of deputy director general—ex officio member;(vii) one person representing the indian council of medical research not below the rank of deputy director general—ex officio member;10(viii) one person representing out of the following, on biennial rotation basis, not below the rank of deputy secretary to the government of india, ex officio member—(a) atomic energy regulatory board; (b) national medical commission; and15(c) rehabilitation council of india;(ix) three persons not below the rank of deputy director or medical superintendent representing the following, on biennial rotation basis, to be nominated by the central government—ex officio member,—(a) all india institute of medical sciences, new delhi;20(b) all india institute of physical medicine and rehabilitation, mumbai;(c) jawaharlal institute of postgraduate medical education and research, puducherry;(d) north eastern indira gandhi regional institute of health and medical sciences, shillong;25(e) pt deendayal upadhyaya national institute for persons with physical disabilities, delhi;(f) national institute of mental health and neuro-sciences, bengaluru;30(g) national institute of nutrition, hyderabad; (h) national institute of rehabilitation training and research, cuttack;(i) national institute of orthopedically handicapped, kolkata; (j) all india institute of speech and hearing, mysore, karnataka;35(k) sree chitra tirunal institute for medical sciences and technology, thiruvananthapuram, kerala; and(l) tata memorial hospital, mumbai(d) the following persons shall be the part-time members of the commission, namely:—40(i) two persons from each of the six zones representing the state councils on biennial rotation in the alphabetical order as per the zonal distribution having such qualifications and experience as may be prescribed by the central government to be nominated by the concerned state government;(ii) the president of the professional council and one person representing each of the professional councils to be selected in such a manner as may be45prescribed by the central government on biennial rotation of professions by a committee comprising of chairperson, vice-chairperson and the ex officio member under clause (b); and5(iii) two persons, representing charitable institutions engaged in educationor services in connection with any recognised category, having such qualifications and experience as may be prescribed by the central government, to be nominated by the central government104 (1) the chairperson, vice-chairperson of the commission and the part-time member nominated under sub-clauses (i), (ii) and (iii) of clause (d) of sub-section (3) of section 3shall hold office for a term not exceeding two years from the date on which they enter upon their office and shall be eligible for re-nomination for a maximum period of two termsterm of office and conditions of service of members(2) the salaries and allowances payable to, and other conditions of service of, the chairperson and vice-chairperson of the commission shall be such as may be prescribed by the central government15(3) the part-time member nominated under sub-clauses (i), (ii) and (iii) of clause (d) of sub-section (3) of section 3 shall receive such travelling and other allowances as may be prescribed by the central governmentresignation and removal of members205 (1) notwithstanding anything contained in sub-section (1) of section 4, the chairperson, vice-chairperson of the commission and the part-time member nominated under sub-clauses (i), (ii) and (iii) of clause (d) of sub-section (3) of section 3 may—(i) relinquish his office by giving in writing to the central government notice of not less than three months; or(ii) be removed from his office if he —(a) has been adjudged insolvent; or25(b) has been convicted of an offence which, in the opinion of the central government, involves moral turpitude; or(c) has become physically or mentally incapable of acting as a member; or(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as a part-time member; or30(e) has so abused his position as to render his continuance in officeprejudicial to the public interest(2) no part-time member shall be removed from his office under clause (d) or clause (e)of sub-section (1) unless he has been given a reasonable opportunity of being heard in the matter356 (1) the ex officio member under clauses (i) to (ix) of sub-section (3) of section 3,shall cease to be a member of the commission on his cessation to the service by virtue of which he was appointed as a member of the commissioncessation of membership and filling up of casual vacancy of member40(2) a member nominated under sub-clause (i) of clause (d) of sub-section (3) of section 3, shall cease to be member of the commission on removal of his name from the register of the state council(3) the chairperson, vice-chairperson or any other member appointed under any casual vacancy in the commission under sub-section (3) of section 3 shall hold office only for the remainder of the term of the member in whose place he has been appointedmeetings of commission457 (1) the commission shall meet at least once in every quarter at such time and place as may be decided by the chairperson, and shall observe such rules of procedure in regard to the transaction of business at its meetings in the manner as may be prescribed by the central government(2) the chairperson shall preside over the meeting of the commission and if, for any reason, he is unable to attend the meeting of the commission, the vice-chairperson shall preside over the meeting5(3) one-half of the total number of members of the commission including the chairperson or vice-chairperson shall constitute the quorum and all decisions of the commission shall be taken by a majority of the members, present and voting; and in the event of equality of votes, the chairperson or in his absence, the vice-chairperson shall have a second or casting vote8 no act or proceeding of the commission shall be invalidated merely by reason of —(a) any vacancy in, or any defect in the constitution of, the commission; or10vacancies, etc, not to invalidate proceedings of commission(b) any defect in the appointment of a person acting as a member of the commission; or(c) any irregularity in the procedure of the commission not affecting the merits of the case15officers and other employees of commission9 (1) subject to such rules made by the central government in this behalf, the central government shall provide a secretariat to the commission which shall consist of a secretary and other officers as it may think necessary for the efficient performance of its functions under this act20(2) the salaries and allowances payable to, and other conditions of service of, the secretary and other officers of the commission shall be such as may be prescribed by the central government(3) the secretariat of the commission shall also provide secretarial assistance to the professional council and the advisory councilprofessional councils2510 (1) the commission shall, by notification, constitute professional council for every recognised category and shall consist of a president and members, not less than four and not exceeding twenty-four, representing each profession in the recognised category having such qualifications and experiences as may be prescribed by the central government:provided that where there is more than one profession represented in a professional council, the president shall rotate biennially amongst the professions in the recognised category30(2) where there is no person from a particular recognised profession represented in the commission, if the commission is of opinion that the decision taken by it affects that profession, it may, before taking any decision, give an opportunity of being heard to that profession through the related professional council35(3) the president and the member of the professional council shall be a registered professional of the respective categoryfunctions of commission11 (1) it shall be the duty of the commission to take all such steps as it may think fit for ensuring coordinated and integrated development of education and maintenance of the standards of delivery of services under this act and for the purposes of performing its functions, the commission may—40(a) frame policies and standards for the governance of allied and healthcarerelated education and professional services;(b) regulate the professional conduct, code of ethics and etiquette to be observedby the allied and healthcare professionals by or under this act;45(c) create and maintain an up-to-date online and live central register with detailsof academic qualifications institutions, training, skill and competencies of allied and healthcare professionals related to their profession as specified in the schedule;(d) provide scope of practice of each profession keeping in view, inter alia, need for task shifting;5(e) provide basic standards of education, courses, curricula, physical andinstructional facilities, staff pattern, staff qualifications, quality instructions, assessment, examination, training, research, continuing professional education, maximum tuition fee payable in respect of various categories, proportionate distribution of seats and promote innovations in categories in the manner as may be specified by the regulations;10(f) provide the allied and healthcare qualifications to be obtained by allied andhealthcare professionals, including the name of the course, entry criteria, duration and such other particulars as may be specified by the regulations;(g) provide for uniform entry examination with common counselling for admissioninto the allied and healthcare institutions at the diploma, undergraduate, postgraduate and doctoral level in the manner as may be specified by the regulations;15 (h) provide for exit or licensing examinations for allied and healthcareprofessionals for professional practice or entrance into postgraduate or doctoral level and national teachers eligibility test for academicians in the manner as may be specified by the regulations;(i) provide strategic framework for rational deployment of skilled manpower,performance management systems, task shifting and associated career development pathways for allied and healthcare professionals;20(j) provide minimum standards framework for machineries, materials and services; (k) take such measures, as may be necessary, to ensure compliance of theguidelines for their effective functioning by the state councils under this act in the manner as may be specified by the regulations;25(l) constitute committees or engage independent experts for technical advicerelated to any of the professions as listed in the schedule for the efficient discharge of the functions of the commission;3030 of 2019 59 of 1973(m) hold an annual meeting of the commission with the national medical commission constituted under section 3 of the national medical commission act, 2019 and the central council constituted under section 3 of the homoeopathy central council act, 1973;(n) perform such other functions as may be entrusted to it by the central government or as may be necessary to carry out the provisions of this act35(2) the commission may delegate such of its functions to the professional council as it think necessary 12 (1) the central government shall constitute an advisory council to be known as national allied and healthcare advisory council to advise the commission on the issues relating to allied and healthcare professionalsnational allied and healthcare advisory council(2) the advisory council shall consist of the following persons, namely:-—40(i) chairperson of the commission—chairperson; (ii) all members of the commission—ex officio member;(iii) principal secretary dealing with medical education or his nominee from eachstate—member;(iv) chairperson of the state council—member; and45(v) principal secretary dealing with medical education or his nominee representingeach union territory—member(3) the advisory council shall meet once in a year at delhi as may be decided by the chairperson of the advisory council5central allied and healthcare professionals' register13 (1) the commission shall maintain online and live register of persons in separateparts in each of the recognised categories to be known as the central allied and healthcare professionals' register which shall contain information including the name of persons and qualifications relating to any of their respective recognised categories in the manner as may be specified by the regulations(2) for the purposes of sub-section (1), the commission may adopt standardised format for populating and maintaining the central register in the manner as may be specified by the regulations101 of 1872(3) the central register shall be deemed to be a public document within the meaning of the indian evidence act, 1872 and may be proved by a certified copy provided by the commission15privileges for enrolment on central register14 subject to the conditions and restrictions laid down in this act regarding practiceby person possessing certain recognised allied and healthcare qualifications, every person whose name is for the time being borne on the central register shall be entitled according to his qualifications to provide any service within the defined scope of practice as an allied and healthcare professional under this act and to receive in respect of such service, any expenses, charges or any fees to which he may be entitled2015 no person, other than a registered allied and healthcare professional, shall—| ( | a | ) hold office as an allied and healthcare professional (by whatever name called) ||--------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------|------------------------------------------------------------------------------------|| in government or in any institution maintained by a local or other authority; | | || rights of | | || persons who | | || are enrolled on | | || central | | || register | | || ( | b | ) provide service in any of the recognised categories in any state; and || 25 | | || ( | c | ) be entitled to sign or authenticate any certificate required by any law for the || time being in force to be signed or authenticated by a duly qualified allied and healthcare | | || professional | | || registration in | | || central | | || register | | || 16 | the commission may, on receipt of the report of registration of a person in a state | || register or on an application in such form and in such manner as may be prescribed by the | | || central government, enter his name in the central register | | || 30 | | || issue of | | || certificate of | | || registration | | || 17 | ( | 1 || application made by the person in this behalf in such form and in such manner and on | | || payment of such fees as may be prescribed by the central government, be entitled to get a | | || certificate of registration | | || 35 | | || ( | 2 | ) on receipt of an application under sub-section ( || the applicant a certificate of registration in such form as may be prescribed by the central | | || government | | || ( | 3 | ) where it is shown to the satisfaction of the commission that a certificate of || registration has been lost or destroyed, the commission may, on payment of such fees, issue | | || a duplicate certificate in such form as may be prescribed by the central government | | || 40 | | || registration | | || of additional | | || qualifications | | || 45 | | || 18 | ( | 1 || recognised qualification in addition to any allied and healthcare qualification, he shall, on an | | || application made in this behalf in such form and in such manner and on payment of such fees | | || as may be prescribed by the central government, be entitled to have an entry stating such | | || degree or diploma or such other qualifications made against his name in such register in | | || addition to any entry previously made | | |(2) the entries in respect of any such person in a state register shall be altered in accordance with the alterations made in the central registerremoval of name from central register19 if the name of any person enrolled on a state register is removed therefrom in pursuance of any power conferred under this act, the commission shall direct the removal of the name of such person from the central register in such manner as may be specified by the regulations:5provided that on the removal of his name from the central register or state register, asthe case may be, such certificate shall cease to be validinterim commission1020 (1) the central government shall, as soon as may be but within sixty days from the date on which this act receives the assent of the president, constitute an interim commission, for three years or until a regular commission is constituted under section 3, whichever is earlier(2) the interim commission constituted under sub-section (1) shall consist of the following, namely: —(a) additional secretary to the government of india in the department of health and family welfare, ministry of health—chairperson;15(b) joint secretary to the government of india in the department of health andfamily welfare, ministry of health—member;(c) joint secretary to the government of india in the department of legal affairs,ministry of law and justice—member;20(d) joint secretary to the government of india in the ministry of human resourcedevelopment—member;(e) joint secretary to the government of india in the ministry of social justice and empowerment—member;(f) joint secretary to the government of india in the ministry of skill development and entrepreneurship—member;25(g) one representative of the directorate general of health services not belowthe rank of deputy director general—member;30 of 2019(h) one representative of the national medical commission constituted undersection 3 of the national medical commission act, 2019 not below the rank of deputy secretary to the government of india—member;30(i) one representative of the rehabilitation council of india not below the rankof deputy secretary to the government of india—member;(j) one representative of the atomic energy regulatory board not below therank of deputy secretary to the government of india—member;35(k) two persons representing each of the recognised categories having suchqualifications and experiences as may be prescribed by the central government— member:provided that the interim commission may engage experts from unrepresented professions specified in the schedule as necessary40(3) the interim commission shall discharge the functions assigned to the commission under this act and shall follow its own procedures in discharging its duties(4) the central government shall appoint a secretary to the interim commission 21 (1) the central government shall, on the recommendation of a search-cum-selection committee, appoint the chairperson, vice-chairperson and the secretary of the commissionsearch-cum- selection committee45(2) the search-cum-selection committee shall consist of the following persons, namely:—(a) the secretary, ministry of health and family welfare—chairperson; (b) the secretary or his nominee, not below the rank of additional secretary of department of higher education, ministry of human resources development— member;(c) four experts, possessing outstanding qualifications and experience of not less than twenty-five years in the field of allied and healthcare education, public health education and health research to be nominated by the central government—members;5(d) one person, possessing outstanding qualifications and experience of not less than twenty-five years in the field of management or law or economics or science and technology to be nominated by the central government—member; and(e) additional secretary to the government of india in the ministry of health and family welfare convener—member10(3) the central government shall, within a period of three months from the date of occurrence of any vacancy, including by reason of death, resignation or removal of the chairperson or vice-chairperson or secretary of the commission or within three months before the end of tenure of the chairperson or vice-chairperson or secretary of the commission, make a reference to the search-cum-selection committee for selection of chairperson, vice-chairperson or secretary15(4) the search-cum-selection committee shall recommend a panel of at least three names for each vacancy20(5) the search-cum-selection committee shall, before recommending any person for appointment of the chairperson or vice-chairperson or secretary, satisfy itself that such person does not have any financial or other interest which is likely to affect prejudicially his functions as such chairperson, vice-chairperson or secretary(6) no appointment of the chairperson or vice-chairperson or secretary of the commission shall be invalid merely by reason of any vacancy or absence of a member in the search-cum-selection committee25(7) subject to the provisions of sub-sections (3) to (6), the search-cum-selection committee may regulate its own procedure chapter iii state allied and healthcare council3022 (1) every state government shall, by notification, within six months from the date of commencement of this act, constitute a state council to be called the state allied and healthcare council for exercising such powers and discharging such duties as may be laid down under this actconstitution and composition of state council(2) the state council shall be a body corporate by the name aforesaid, having perpetual succession and a common seal, with power to acquire, hold and dispose of property, both movable and immovable, and to contract and shall by the same name sue or be sued(3) the state council shall consist of the following, namely:—35 40(a) a person of outstanding ability, proven administrative capacity and integrity, possessing a postgraduate degree in any profession of recognised category of allied and healthcare sciences from any university and having experience of not less than twenty-five years in the field of allied and healthcare sciences, out of which at least ten years shall be as a leader in the area of allied and healthcare education to be nominated by the state government—chairperson;(b) one director or additional director or joint director representing medical or health sciences in the state government—ex officio member;45(c) two persons not below the rank of dean or head of the department from any medical colleges of the state government—ex officio member;(d) president of the autonomous boards constituted by the state council under sub-section (1) of section 29—ex officio member;(e) two persons representing each of the recognised categories specified in the schedule to be nominated by the state government having such qualifications and experience as may be prescribed by the state government—member; and5(f) two persons, representing charitable institutions engaged in education orservices in connection with any recognised category, to be nominated by the state government having such qualifications and experience as may be prescribed by the state government—member10terms and conditions of service of member23 (1) the chairperson of the state council and member nominated under clauses (e) and (f) of sub-section (3) of section 22 shall hold office for a term not exceeding two years from the date on which they enter upon their office and shall be eligible for re-nomination for a maximum period of two terms(2) the members nominated to the state council under clauses (e) and (f) of sub-section (3) of section 22 shall receive such travelling and other allowances as may be prescribed by the state government15resignation and removal of member24 (1) notwithstanding anything contained in sub-section (1) of section 23, the chairperson of the state council and member nominated under clauses (e) and (f) of sub-section (3) of section 22 may—(i) relinquish his office by giving in writing to the state government notice of not less than three months; or20(ii) be removed from his office if he —(a) has been adjudged insolvent; or (b) has been convicted of an offence which, in the opinion of the state government, involves moral turpitude; or(c) has become physically or mentally incapable of acting as a member; or25(d) has acquired such financial or other interest as is likely to affectprejudicially his functions as a member; or(e) has so abused his position as to render his continuance in officeprejudicial to the public interest30(2) no such member shall be removed from his office under clause (d) or clause (e) of sub-section (1) unless he has been given a reasonable opportunity of being heard in the matter25 (1) a member under clause (b) or clause (c) of sub-section (3) of section 22, shall cease to be a member of the state council on his cessation to the service by virtue of which he was appointed as a member of the state council35cessation of membership and filling up of casual vacancy of member(2) the chairperson or any other member appointed under any casual vacancy in thestate council under sub-section (3) of section 22, shall hold office only for the remainder ofthe term of the member in whose place he has been appointedmeetings of state council4026 (1) the state council shall meet at such times and places, and shall observe suchrules of procedure in regard to the transaction of business at its meetings (including quorum of such meetings) in the manner as may be prescribed by the state government(2) the chairperson of the state council, if for any reason, he is unable to attend a meeting of the state council, any other member chosen by the members present from amongst themselves at the meeting shall preside over the meeting45(3) all questions which come up before any meeting of the state council shall bedecided by a majority of the members present and voting, and in the event of an equality of votes, the chairperson of the state council or in his absence, the member of the state council presiding, shall have a second or casting vote27 no act or proceeding of the state council shall be invalidated merely by reason of—(a) any vacancy in, or any defect in the constitution of the state council; or vacancies, etc, not to invalidate proceedings of state council5(b) any defect in the appointment of a person acting as a member of the state council; or(c) any irregularity in the procedure of the state council not affecting the merits of the case1028 (1) subject to such rules as may be made by the state government in this behalf, the state council may appoint a secretary and such other employees as it may think necessary for the efficient performance of its functions under this actofficers and other employees of state council(2) the salaries and allowances payable to, and other conditions of service of, the secretary, other officers and employees of the state council appointed under sub-section (1)shall be such as may be prescribed by the state government29 (1) the state council shall, by notification, constitute the following autonomous boards for regulating the allied and healthcare professionals, namely,—15(a) under-graduate allied and healthcare education board, constitution and functions of autonomous boards(b) post-graduate allied and healthcare education board, (c) allied and healthcare professions assessment and rating board, and (d) allied and healthcare professions ethics and registration board20(2) the autonomous boards constituted under sub-section (1) shall consist of a president and such number of members from each recognised category as may be specified by the regulations and shall be appointed by the state government25(3) the under-graduate allied and healthcare education board and post-graduate allied and healthcare education board shall determine standards of allied education at the graduate, postgraduate level and super-speciality level, develop competency based on dynamic curriculum content, reviewing institutional standards against norms, faculty development, approval of courses of recognised qualification and other functions as entrusted by the state council for under graduate education and post graduate education30(4) the allied and healthcare professionals assessment and rating board shall determine the procedure for the assessment and rating of allied and healthcare institutions by providing for inspection of institutions, grant permission for establishment of new allied and healthcare institutions and seat capacity, empanelling assessors, imposing warnings or fines, recommend for withdrawal of recognition of institutions and any other function as entrusted by the state council to ensure maintenance of minimum essential standards35(5) the allied and healthcare profession ethics and registration board shall maintain online and live state registers of all licensed allied practitioners in the state, regulate the professional conduct and promotion of ethics and undertake any other function as entrusted by the state council40(6) the under-graduate allied and healthcare education or post-graduate allied and healthcare education or allied and healthcare professions assessment and rating or allied and healthcare professions ethics and registration shall perform such other functions as may be specified by the regulationsfunctions of state council4530 it shall be the duty of the state council to take all such steps as it may think fit for ensuring the coordinated and integrated development of education and maintenance of the standards of delivery of services under this act and, for the purposes of performing its functions, the state council shall—(a) enter the name of the recognised categories, enforce the professional conduct, code of ethics and etiquette to be observed by the allied and healthcare professionals in the state and take disciplinary action, including the removal of a professionals' name from the state register;5(b) ensure minimum standards of education, courses, curricula, physical andinstructional facilities, staff pattern, staff qualifications, quality instructions, assessment, examination, training, research, continuing professional education;(c) ensure uniform entry examination with common counselling for admissioninto the allied and healthcare institutions at the diploma, undergraduate, postgraduate and doctoral level under this act;10(d) ensure uniform exit or licensing examination for the allied and healthcareprofessionals under this act;(e) inspect allied and healthcare institutions and register allied and healthcareprofessionals in the state;(f) ensure compliance of all the directives issued by the commission; (g) provide minimum standards framework for machineries, materials and services;15(h) approve or recognise courses and intake capacity for courses; (i) impose fine upon institutions in order to maintain standards; and (j) perform such other functions as may be entrusted to it by the state governmentfor implementation of the provisions of this act20constitution of advisory board31 the state council may constitute as many professional advisory boards as may be necessary to examine the issues relating to one or more recognised categories and to recommend the state council and also to undertake any other activity as may be authorised by the state council25state allied and healthcare professionals' register32 (1) the state council shall maintain online and live state register of persons inseparate parts for each of the recognised categories to be known as the state allied and healthcare professionals' register which shall contain information including the name of person and qualifications relating to any of their respective recognised categories in such manner as may be specified regulations30(2) the state register shall contain the details of academic qualification institutions, training, skill and competencies of allied and healthcare professionals related to their profession in the manner as may be specified by the regulations1 of 1872(3) the state register shall be deemed to be a public document within the meaning ofthe indian evidence act, 1872, and may be proved by a certified copy provided by the state council35registration in state register33 (1) a person shall be entitled, on an application and on payment of such fees as may be prescribed by the state government, to have his name entered in the state register if he resides in the state and holds a recognised allied and healthcare qualification(2) upon the application to the state council, if he is of the opinion that the applicant is entitled to have his name entered on the state register, he shall enter thereon the name of the applicant40(3) upon entry of a name in the state register under this section, the secretary of the state council shall issue to the applicant a certificate of registration in such form as may be prescribed by the state government(4) the certificate of registration of allied and healthcare profession shall be valid for a period of five years, and renewal of such registration shall be in such form and in such manner as specified by the regulations for the respective profession45(5) any person whose application for registration is rejected by the state council may, within one month from the date of such rejection, appeal to the commissionissue of duplicate certificates34 where it is shown to the satisfaction of the secretary of the state council that a certificate of registration or a certificate of renewal has been lost or destroyed, the state council may, on payment of such fee, issue a duplicate certificate in such form as may be prescribed by the state government535 (1) there shall be paid in every five years to the state council, such fee in such manner as may be prescribed by the state government for renewal of name of allied and healthcare professional in the state registerrenewal of name of allied healthcare professional in the state register(2) where the fee under sub-section (1) is not paid within the specified period, the secretary of the state council shall remove the name of the defaulter from the state register:10provided that a name so removed may be restored to the said register on payment of such fee as may be prescribed by the state government(3) on payment of the fee under sub-section (1), the secretary of the state council shall issue a certificate of renewal and such certificate shall be proof of renewal of registration1536 (1) the state council may, by order, after giving that person a reasonable opportunity of being heard and after such further inquiry, if any, as it may think fit—removal of name of a person from state register(a) that his name has been entered in the state register by error or on account of mis-representation or suppression of a material fact; or20(b) that he has been convicted of an offence involving moral turpitude and punishable with imprisonment or has been guilty of any infamous conduct in any professional respect or has violated the standards of professional conduct and etiquette or the code of ethics which in the opinion of the state council renders him unfit to be kept in the said register, remove the name of the person from the state register25(2) any person whose name has been is to be removed from the state register under sub-section (1) shall be ineligible for registration under this act, either permanently or for such period as may be specified by the regulations(3) an order under sub-section (1) shall not take effect until the expiry of three months from the date thereof or until an appeal, if any, on such order is finally disposed of, whichever date is later30(4) a person aggrieved by an order under sub-section (1) may, within thirty days from the communication of such order, prefer an appeal to the commission and, after giving an opportunity of being heard, the commission shall, within a period of ninety days from the date of filing of such appeal, pass such order as it thinks fit35(5) a person whose name has been removed from the state register under this section or under sub-section (2) of section 35 shall forthwith surrender his certificate of registration or certificate of renewal, if any, to the state council and the name so removed shall be published on the website of the state council, and in one daily local newspaper in vernacular language40(6) a person whose name has been removed from the state register under this section shall not be entitled to have his name registered in the state register or in any other state register except with the approval of the state council from whose register his name has been removed45restoration of name of a person in the state register37 the state council may, at any time for reasons appearing to it as sufficient and upon payment of such fee as may be prescribed by the state government, order that the name of a person removed from a state register shall be restored and the name shall be uploaded on the website of the state council, and in one daily local newspaper in vernacular language38 every person who offers his services in any of the recognised categories on or before the commencement of this act shall be allowed provisionally registration under the provisions of this act within such period from such commencement in such manner as may be specified by the regulationsrecognition of persons offering services prior t o commencement of act 5 chapter iv recognition and reciprocity39 (1) subject to the provisions of this act, any corresponding qualification granted by the institutions outside india shall be the recognised allied and healthcare qualifications as may be specified by the regulations10recognition of allied and healthcare institutions and reciprocity(2) a citizen of india who holds the corresponding qualifications under sub-section (1)shall be entitled for registration under this act in such manner as may be specified by the regulations15(3) the central government may, after consultation with the commission, by notification, direct that the corresponding qualifications under sub-section (1) in respect of which a scheme of reciprocity is not in force shall be recognised for the purposes of this act or shall be so only when granted after a specified date:provided that the foreign nationals possessing such qualification—20(a) shall be permitted only if such persons are enrolled as allied and healthcare professionals in accordance with the law regulating the registration of allied and healthcare professionals for the time being in force in that country; and(b) shall be limited to the period specified in this behalf by the central government by general or special order25(4) in respect of any such qualifications the corresponding qualifications under sub-section (1), the central government may, after consultation with the commission, by notification, direct that it shall be recognised allied and healthcare qualification only when granted before a specified date30(5) the commission may enter into negotiations with an authority in any country outside india, which by the law of such country is entrusted with the recognition of corresponding qualifications, for the setting up of a scheme of reciprocity for the recognition of allied and healthcare qualification, and in pursuance of any such scheme, the corresponding qualification which the commission has decided to grant should be recognised by notification by the central government chapter v establishment of new allied and healthcare institution3540 (1) notwithstanding anything contained in this act or any other law for the time being in force, on and from the date of commencement of this act,—(a) no person shall establish an allied and healthcare institution; or (b) no allied and healthcare institution shall—permission for establishment of new allied and healthcare institutions, new courses of study, etc40(i) open a new or higher course of study or training (including post-graduate course of study or training) which would enable students of each course of study or training to qualify himself for the award of any recognised allied and healthcare qualification; or(ii) increase its admission capacity in any course of study or training(including post-graduate course of study or training); or(iii) admit a new batch of students in any unrecognised course of study or training (including post-graduate course of study or training), except with the previous permission of the state council obtained in accordance with the provisions of this act:5provided that the allied and healthcare qualification granted to a person in respect of a new or higher course of study or new batch without previous permission of the state council shall not be a recognised allied and healthcare qualification for the purposes of this act:provided further that where there is no state council constituted by a state government, the commission shall give the previous permission for the purposes of this section10(2) (a) every person or allied and healthcare institution shall, for the purpose of obtaining permission under sub-section (1), submit to the state council a scheme in accordance with the provisions of clause (b)15(b) the scheme referred to in clause (a) shall be in such form and contain such particulars and be preferred in such manner and be accompanied with such fee as may be prescribed by the central government(3) on receipt of a scheme under sub-section (2), the state council may obtain such other particulars as may be considered necessary by it from the person or the allied and healthcare institution concerned, and thereafter, it may,—20(a) if the scheme is defective and does not contain any necessary particulars, give a reasonable opportunity to the person or allied and healthcare institution concerned for making a written representation and it shall be open to such person or allied and healthcare institution to rectify the defects, if any, specified by the state council;(b) consider the scheme, having regard to the factors referred to in sub-section (5)25 30(4) the state council may, after considering the scheme and after obtaining, where necessary, such other particulars under sub-section (2) as may be considered necessary by it from the person or allied and healthcare institution concerned, and having regard to the factors referred to in sub-section (5), either approve with such conditions, if any, as it may consider necessary or disapprove the scheme and any such approval shall constitute as a permission under sub-section (1):provided that no such scheme shall be disapproved by the state council except after giving the person or allied and healthcare institution concerned a reasonable opportunity of being heard:35provided further that nothing in this sub-section shall prevent any person or allied and healthcare institution whose scheme has not been approved by the state council to submit a fresh scheme and the provisions of this section shall apply to such scheme, as if such scheme had been submitted for the first time under sub-section (2)40(5) the state council shall, while passing an order under sub-section (4), have due regard to the following factors, namely:—(a) whether the proposed allied and healthcare institution or the existing alliedand healthcare institution seeking to open a new or higher course of study or training, would be in a position to offer the basic standards of education as specified by the regulations;45(b) whether the person seeking to establish an allied and healthcare institutionor the existing allied and healthcare institution seeking to open a new or higher course of study or training or to increase its admission capacity has adequate financial resources;(c) whether necessary facilities in respect of staff, equipment, accommodation, training, hospital and other facilities to ensure proper functioning of the allied and healthcare institution or conducting the new course of study or training or accommodating the increased admission capacity have been provided or would be provided as may be specified in the scheme;5(d) whether adequate facilities, having regard to the number of students likely toattend such allied and healthcare institution or course of study or training or as a result of the increased admission capacity, have been provided or would be provided as may be specified in the scheme;10(e) whether any arrangement has been made or programme drawn to impartproper training to students likely to attend such allied and healthcare institution or the course of study or training by the persons having the recognised allied and healthcare qualifications;(f) the requirement of manpower in the allied and healthcare institution; and15(g) any other factors as may be specified by the regulation(6) where the state council passes an order under sub-section (4), a copy of the order shall be communicated to the person or allied and healthcare institution as the case may beexplanation—for the purposes of this section,—20(a) "person" includes any university, institution or a trust, but does not includethe central government or state government;(b) "admission capacity", in relation to any course of study or training (includingpost-graduate course of study or training) in an allied and healthcare institution, means the maximum number of students as may be decided by the state council from time to time for being admitted to such course of study or training2541 (1) any university or college or institution imparting education in any recognisedcategory shall furnish information to the state council regarding course of study, duration of course, scheme of assessment and examinations and other eligibility conditions in order to obtain the requisite qualifications as an allied and healthcare institution under this act as the state council may from time to time requirepower to require information from allied and healthcare institutions30(2) any university or college or institution imparting education in any recognisedcategory as on the date of commencement of this act shall furnish to the state council such information in such manner as may be specified by the regulations35recognition of allied and healthcare qualifications by state council4042 (1) the state council shall cause to verify the standards of any allied and healthcare institution where education in the recognised category is given, or to attend any examination held by any educational or research institution for the purpose of recognition of allied and healthcare qualifications by that allied and healthcare institution in such manner as may be specified by the regulations(2) the verification made under sub-section (1) shall not interfere with the conduct of any training or examination, but shall be for the purpose of reporting to the state council on the adequacy of the standards of education including staff, equipment, accommodation, training and other facilities for giving education in the recognised categories, as the case may be, or on the sufficiency of every examination which they attend45(3) the state council shall forward a copy of the report of verification of standards to the allied and healthcare institution concerned and a copy with remarks of the institution thereon to the commissionwithdrawal of recognition43 (1) on receipt of a report from the state council, if the commission is of the opinion that—50| ( ||------------------------------------------------------------------------------------|| required from candidates at any examination held by a university or any allied and || healthcare institution do not conform to the standards specified by the commission || for the respective courses, as the case may be; or |(b) the standards and norms for infrastructure, faculty and quality of education in allied and healthcare institution as determined by the commission for the respective courses, as the case may be, are not adhered to by any university or allied and healthcare institution, and such university or allied and healthcare institution has failed to take necessary corrective action to maintain specified minimum standards,5it may initiate action in accordance with the provisions of sub-section (2)10(2) after considering such representations, and on such enquiry as it may deem fit, the commission may, within a period of ninety days from the date of receipt from the state council under sub-section (1), by order, withdraw the recognition granted to the allied and healthcare institution: provided that before any order passed, the commission shall afford, the allied and healthcare institution and the state government within whose jurisdiction the allied and healthcare institution is situated an opportunity of being heard:15provided further that the commission shall, before taking any action for withdrawal of recognition granted to the allied and healthcare professionals qualification awarded by a university or allied and healthcare institution, impose fine in consultation with the concerned state council(3) the commission may, after making such further inquiry, if any, as it may think fit, by notification, direct that,—20(a) any allied and healthcare qualification shall be a recognised qualification under this act only when granted before a specified date; or(b) any allied and healthcare qualification if granted to students of a specified allied and healthcare institution shall be the recognised qualification only when granted before a specified date; or25(c) any qualification shall be the recognised qualification in relation to a specified allied and healthcare institution only when granted after a specified date 44 the state council may take such measures, including issuing warning, imposing fine, reducing intake or stoppage of admissions and recommending to the commission for withdrawal of recognition, against an allied and healthcare institution for failure to maintain the minimum essential standards specified by the commission under this act30failure to maintain minimum essential standards by allied and healthcare institutions chapter vi finance, accounts and auditgrants by central government3545 the central government may, after due appropriation made by parliament by law in this behalf, make to the commission grants of such sums of money as the central government may think fit for being utilised for the purposes of this act46 (1) there shall be constituted a fund to be called the national allied and healthcare fund and there shall be credited thereto—national allied and healthcare fund(a) all government grants, fees received by the commission;40(b) all sums of money received by the commission by way of grants, benefactions, bequests and transfers; and(c) all sums of money received by the commission in any other manner or from any other sources as may be prescribed by the central government (2) the fund referred to in sub-section (1) shall be applied for the expenses of the commission incurred in discharge of its functions and purposes of this act in such manner as may be prescribed by the central governmentaccounts and audit of commission47 (1) the commission shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in accordance with such general directions as may be issued and in such form as may be specified by the central government in consultation with the comptroller and auditor-general of india5| ( ||--------------------------------------------------------------------------------------------|| auditor-general of india or any person appointed by him in this behalf and any expenditure || incurred by him or any person so appointed in connection with such audit shall be payable || by the commission to the comptroller and auditor-general of india |10(3) the comptroller and auditor-general of india and any person appointed by him in connection with the audit of the accounts of the commission shall have the same rights and privileges and authority in connection with such audit as the comptroller and auditor-general of india has in connection with the audit of government accounts, and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the office of the commission15| ( ||-------------------------------------------------------------------------------------------------|| of india or any person appointed by him in this behalf, together with the audit report thereon, || shall be forwarded annually to the central government and that government shall cause the || same to be laid before each house of parliament |20annual report of commission48 the commission shall prepare every year, in such form and within such time as may be prescribed by the central government an annual report giving a true and full account of its activities during the previous year and copies thereof shall be forwarded to the central government and that government shall cause the same to be laid before each house of parliamentreturns and information49 the commission shall furnish to the central government such reports, returns andother information as that government may require from time to time25grants by state government50 the state government may, after due appropriation made by state legislature by law in this behalf, make to the state council grants of such sums of money as the state government may think fit for being utilised for the purposes of this act3051 (1) there shall be constituted a fund to be called the state allied and healthcare council fund and there shall be credited thereto—state allied and healthcare council fund(a) all sums of money received from the state government; (b) all sums of money received by the state council by way of grants, fees, benefactions, bequests and transfers; and35(c) all sums of money received by the state council in any other manner or fromany other source as may be decided by the state government(2) all receipts of the commission and state councils shall be routed through an online payment portal of the commission and one-fourth of all the receipts shall be transferred to the national allied and healthcare fund and three-fourth of all the receipts shall transfer to the relevant state allied and healthcare council fund through that portal40(3) the fund referred to in sub-section (1) shall be applied for the expenses of the state council incurred in discharge of its functions for the purposes of this act in the manner as may be prescribed by the state governmentaccounts and audit of state council4552 (1) the state council shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance sheet, in accordance with such general directions as may be issued and in such form as may be specified by the state government in consultation with the comptroller and auditor-general of india50(2) the accounts of the state council shall be audited annually by the comptroller and auditor-general of india or any person appointed by him in this behalf and any expenditure incurred by him or any person so appointed in connection with such audit shall be payable by the state council to the comptroller and auditor-general of india5(3) the comptroller and auditor-general of india and any person appointed by him in connection with the audit of the accounts of the state council shall have the same rights and privileges and authority in connection with such audit as the comptroller and auditor-general of india has in connection with the audit of government accounts, and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the office of the state council10(4) the accounts of the state council as certified by the comptroller and auditor-general of india or any person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the state government and that government shall cause the same to be laid before each house of state legislature where it consists of two houses, or where such legislature consists of one house, before that houseannual report of state council1553 the state council shall prepare every year, in such form and within such time asmay be prescribed by the state government an annual report giving a true and full account of its activities during the previous year and copies thereof shall be forwarded to the state government and that government shall cause the same to be laid before each house of the state legislature, where it consists of two houses, or where such legislature consists of one house, before that houseauthentication of orders, etc2054 all orders and decisions of the commission or the state council, as the case maybe, and the instruments issued by it shall be authenticated by the secretary or any other officer authorised by the chairperson in this behalf55 no allied and healthcare professional shall discharge any duty or perform any function not authorised by this act or any treatment not authorised within the scope of practice of the professionpractice by allied and healthcare professionals25 chapter vii offences and penalties30penalty for falsely claiming to be entered in central register and state register56 if any person whose name is not for the time being entered in the central registeror a state register falsely represents that it is so entered or uses in connection with his name or title any words or letters to suggest that his name is so entered, he shall be punished on first conviction with fine which may extend to fifty thousand rupees, and on any subsequent conviction with imprisonment which may extend to six months or with fine not exceeding one lakh rupees or with both57 if any person,—misuse of titles(a) not being a person registered in the central register or a state register, takesor uses the description of an allied and healthcare professional, or35(b) not possessing an allied and healthcare qualification under this act, uses adegree or a diploma or a license or an abbreviation indicating or implying such qualification,shall be punished on first conviction with fine which may extend to one lakh rupees, and on any subsequent conviction with imprisonment which may extend to one year or with fine not exceeding two lakh rupees or with both40failure to surrender certificate of registration4558 if any person whose name has been removed from the central register or a stateregister, he shall surrender forthwith his certificate of registration or certificate of renewal, as the case may be, or both, failing which he shall be punishable with fine which may extend to fifty thousand rupees and in case of a continuing offence with an additional fine which may extend to five thousand rupees per day after the first day during which the offence continuespenalty for contravention of provisions of act59 whoever contravenes any of the provisions of this act or any rules or regulationsmade thereunder shall be punished with imprisonment which shall not be less than one year but which may extend to three years or with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees or with bothcognizance of offences60 (1) no court shall take cognizance of any offence punishable under this act except upon a complaint made by the central government, the state government, the commission, or the state council, as the case may be5(2) no court inferior to that of a metropolitan magistrate or a judicial magistrate of the first class shall try any offence punishable under this act chapter viii miscellaneousbar of jurisdiction1061 no civil court shall have jurisdiction to entertain any suit or proceeding in respect of any order made by the commission or state council relating to the removal of a name or the refusal to enter a name in the central register or state register, as the case may be, under this actprotection of action taken in good faith1562 no suit, prosecution or other legal proceeding shall lie against the central government or state government or against the chairperson, vice-chairperson or any other member of the commission or any member of the state council or any member of the professional council or any member of the autonomous board, as the case may be, for anything which is in good faith done or intended to be done in pursuance of this act or any rule made thereunder in the discharge of their official dutiesdirection by central government2063 (1) the central government may, from time to time, issue such directions to the commission, as in the opinion of government are conducive for the fulfilment of the objects of this act and in the discharge of its functions(2) any direction issued under sub-section (1) may include directions to the commission to make any regulations or to amend or revoke any regulations already madeact to have overriding effect2564 the provisions of this act shall have overriding effect notwithstanding 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 other than this act| 65 ||-------------------------|| provisions of this act || power of || central || government || to make rules |(2) in particular and without prejudice to the generality of the foregoing powers under sub-section (1), such rules may provide for all or any of the following matters, namely:—30(a) the qualifications and experiences of the part-time member of the commissionunder sub-clause (i) of clause (d) of sub-section (3) of section 3;(b) the manner of selection of the part-time member of the commission undersub-clause (ii) of clause (d) of sub-section (3) of section 3;35(c) the qualification, experience and manner of the selection of the part-timemember of the commission under sub-clause (iii) of clause (d) of sub-section (3) ofsection 3;(d) the salaries, allowances and other conditions of service of the chairpersonand vice-chairperson of the commission under sub-section (2) of section 4;40(e) the travelling and other allowances to the part-time member of the commissionunder sub-section (3) of section 4;(f) the rules of procedure with respect to the transaction of business at meetingsof the commission under sub-section (1) of section 7;(g) the salaries, allowance and other conditions of service of the secretary andother officers of the commission under sub-section (2) of section 9;45(h) the qualifications and experiences of members of the professional councilunder sub-section (1) of section 10;(i) the form of application and the manner of entering the name of person in the central register under section 16;(j) the form, manner and fee of application for certificate of registration under sub-section (1) of section 17;(k) the form of certificate of registration under sub-section (2) of section 17;5(l) the fees for and form of duplicate certificate under sub-section (3) of section 17;(m) the form, manner and fees of application for additional entry in the central register under sub-section (1) of section 18;10(n) the qualifications, experiences and manner of appointment of members of interim commission under clause (k) of sub-section (2) of section 20;(o) the form, manner, particulars and fees of the scheme under clause (b) of sub-section (2) of section 40;15(p) the manner of sums of money received by the commission under clause (c) of sub-section (1) of section 46;(q) the manner of application of fund for expences incurred in discharge of the functions of the commission under sub-section (2) of section 46;(r) the form and time period for preparing annual report of the commission under section 48; and20(s) any other matter which is required to be, or may be, specified by rules or in respect for which provision is to be made by rules 66 (1) the commission may, after public consultation and with the previous approval of the central government, make regulations generally to carry out the purposes of this actpower to make regulations(2) in particular, and without prejudice to the generality of the foregoing provisions, such regulations may provide for all or any of the following matters, namely:—25 30(a) the manner of providing basic standards of education, courses, curricula, physical and instructional facilities, staff pattern, staff qualifications, quality instructions, assessment, examination, training, research, continuing professional education, maximum tuition fee payable in respect of various recognised categories, proportionate distribution of seats and promote innovations in recognised categories under clause (e) of sub-section (1) of section 11;(b) other particulars for allied and healthcare qualifications under clause (f) of sub-section (1) of section 11;35(c) the manner of providing uniform examination with common counselling for admission under clause (g) of sub-section (1) of section 11;(d) the manner of providing for exit or licensing examination for allied andhealthcare professionals under clause (h) of sub-section (1) of section 11;(e) the manner of taking measures under clause (k) of sub-section (1) ofsection 11;40(f) the manner of containing information including name of person andqualification relating to any of the respected reconigsed catogaries in the central register under sub-section (1) of section 13;(g) the manner of adopting standardised format for populating and maintainingthe central register under sub-section (2) of section 13;45(h) the manner of removal of name of a person from the central register undersection 19;(i) the number of members from each recognised category under sub-section (2)of section 29;5(j) other functions of the under-graduate allied and healthcare education orpost-graduate allied and healthcare education or allied and healthcare profession assessment and rating or allied and healthcare professions ethics and registration under sub-section (6) of section 29;(k) the manner of containing information including name of person andqualification relating to any of their respective recognised catagories under sub-section (1) of section 32;10(l) the manner of containing details of academic qualification, institutions, training,skill and competencies of allied and healthcare professionals related to their profession in the state register under sub-section (2) of section 32;(m) the period for registration under sub-section (2) of section 36;15(n) the period and manner of registration of person who offers services in any ofthe recognised categories on or before the commencement of this act under section 38;(o) the recognition of corresponding allied and healthcare qualifications grantedoutside india under sub-section (1) of section 39;20(p) the manner of entitlement of registration of qualifications granted byinstitutions outside india under sub-section (2) of section 39;(q) the basic standards of education for seeking to open a new or higher courseof study or training under clause (a) of sub-section (5) of section 40;(r) any other factors under clause (g) of sub-section (5) of section 40;25(s) the manner of furnishing information by the university or college or institutionunder sub-section (2) of section 41;(t) the manner of verification of standards of education in allied and healthcareinstitutions by the state council under sub-section (1) of section 42; and(u) any matter for which provision may be made by the regulations under thisact30laying of rules and regulations3567 every rule made by the central government, and the regulations made by thecommission, 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 regulations, or both houses agree that the rule or regulations should not be made, the rule or regulations 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 or regulations4068 (1) the state government may, by notification, make rules to carry out the provisionsof this actpower of state government to make rules(2) in particular and without prejudice to the generality of the foregoing powers under sub-section (1), such rules may provide for the following matters, namely:—(a) the qualifications and experiences of the member of the state council underclause (e) of sub-section (3) of section 22;(b) the qualifications and experience of the member of the state council underclause (f) of sub-section (3) of section 22;(c) the travelling and other allowances for the member of the state council under sub-section (2) of section 23;(d) the time, place and manner of rule of procedure in respect to transaction of business at meetings including quorum of state council under sub-section (1) of section 26;5(e) the salary, allowances and other conditions of services of the secretary, other officers and employees of the state council under sub-section (2) of section 28;(f) the fee for registration in the state register under sub-section (1) of section 33;(g) the form of certificate of registration under sub-section (3) of section 33;10(h) the fee and form of duplicate certificate under section 34; (i) the fee and the manner of payment of such fee under sub-section (1) of section 35;15(j) the fee for restoration of name in the state register under proviso to sub-section (2) of section 35;(k) the fee for restoration of name in the state register under section 37; (l) the manner of application of fund for expenses incurred in discharge of the functions of state council under sub-section (3) of section 51;(m) the form and time for preparing annual report under section 53; and20(n) any other matter which is required to be, or may be, specified by rules or in respect for which provision is to be made by rules (3) every rule made by the state government under this act shall be laid, as soon as may be after it is made, before each house of state legislature, where there are two houses and where there is one house of state legislature, before that house25power to remove difficulties69 (1) 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 may appear to it to be necessary or expedient for removing the difficulty:provided that no order shall be made under this section after the expiry of three years from the date of commencement of this act30(2) every order made under this section shall, as soon as may be after it is made, be laid before each house of parliamentpower to amend schedule70 (1) the central government may, after consultation with the commission, by anotification, add to or otherwise amend the schedule for the purposes of this act and thereupon the said schedule shall be deemed to be amended accordingly35 40(2) a copy of every notification proposed to be issued under sub-section (1), shall belaid in draft 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 disapproving the issue of the notification or both houses agree in making any modification in the notification, the notification shall not be issued or, as the case may be, shall be issued only in such modified form as may be agreed upon by both the houses| serial | recognised category | allied and healthcare | isco ||-----------------------------------------------------|---------------------------------------------------------------|-------------------------|--------|| number | professional | code | || (1) | (2) | (3) | (4) || 1 | medical laboratory and life sciences | | || life science professional | | | || note: life science professional is a person who | | | || has knowledge of application of research on | | | || human and other life forms, their interactions | | | || with each other and the environment, to develop | | | || new knowledge, and solve human health and | | | || environmental problems and who works in | | | || diverse fields such as bacteriology, biochemistry, | | | || genetics, immunology, pharmacology, toxicology | | | || and virology and who collect, analyse and | | | || evaluate the experimental and field data to | | | || identify and develop new processes and | | | || techniques among others | | | || medical laboratory sciences professional | | | || note: medical and pathology laboratory | | | || professional is a person who performs clinical | | | || test on specimens of bodily fluids and tissues in | | | || order to get information about the health of a | | | || patient or cause of death and having formal | | | || training in medical laboratory technology or | | | || related field, which includes testing and operating | | | || equipment such as spectrophotometers, | | | || calorimeters and flame photometers for analysis | | | || of biological material including blood, urine and | | | || spinal fluid | | | || 2 | trauma, burn care and surgical/ anesthesia related technology | | || trauma and burn care professional | | | || note: trauma and burn care professional is a | | | || person who provides advisory, diagnostic, | | | || curative and preventive medical services more | | | || limited in scope and complexity than those | | | || carried out by a medical doctor including | | | || emergency and burn care technologist who work | | | || autonomously, or with limited supervision of | | | || medical doctors and apply advanced clinical | | | || procedures for treating and preventing injuries | | | || and other physical impairments | | | || surgical and anaesthesia-related technology | | | || professional | | | |note: surgical and anaesthesia-related technology professional is a person who is a member of a multidisciplinary team in the operation theatres, who prepares and maintains an operating theatre, assists the anaesthetist and surgical team during peri-operative period and provides support to patients in the recovery room and the main role includes the setup, check,2131(i)biotechnologist(ii)biochemist (nonclinical)(iii)cell geneticist,(iv)microbiologist (nonclinical)(v)molecular biologist (nonclinical)(vi)molecular geneticist3212(i)cytotechnologist(ii)forensic sciencetechnologist(iii)histotechnologist(iv)hemato technologist(v)medical lab technologist(i)advance care paramedic2240(ii)burn care technologist2240(iii)emergency medical3258technologist (paramedic)(i)anaesthesia assistants3259and technologists(ii)operation theatre (ot)3259technologists(iii)endoscopy and3259laparoscopy technologists| (1) | (2) | (3) | (4) ||------------------------------------------------------|-----------------------------------|-------|----------|| and maintains anaesthesia equipment, | | | || preparation of operation room and table, | | | || management of the central sterile services | | | || department functions, assistance in emergency | | | || situations and disaster preparedness and | | | || support of the surgeons and anesthetists in any | | | || other related clinical area | | | || 3 | physiotherapy professional | | || note: physiotherapy professional is a person | | | || who practices physiotherapy by undertaking | | | || comprehensive examination and appropriate | | | || investigation, provides treatment and advice to | | | || any persons preparatory to or for the purpose | | | || of or in connection with movement or functional | | | || dysfunction, malfunction, disorder, disability, | | | || healing and pain from trauma and disease, using | | | || physical modalities including exercise, | | | || mobilization, manipulations, electrical and | | | || thermal agents and other electro therapeutics | | | || for prevention, screening, diagnosis, treatment, | | | || health | promotion | and | fitness || physiotherapist can practice independently or | | | || as a part of a multi-disciplinary team and has a | | | || minimum qualification of a baccalaureate degree | | | || 4 | nutrition science professional | | || note: nutrition science professional is a person | | | || who follows a scientific process to assess, plan | | | || and implement programmes to enhance the | | | || impact of food and nutrition on health, promote | | | || good health, prevent and treat disease to optimize | | | || the health of individuals, groups, communities | | | || and populations as well as on human health with | | | || training in food and nutritional science, nutrition, | | | || dietetics | | | || 5 | ophthalmic sciences professional | | || note: ophthalmic sciences professional is a | | | || person who studies eye, related ailments and | | | || specialises in the management of disorders of | | | || eye and visual system, limited in scope and | | | || complexity as performed by a medical doctor | | | || having optometrists with a minimum of four | | | || years of baccalaureate degree and ophthalmic | | | || assistants/vision technician with a minimum | | | || of a two years recognised diploma programme | | | || 6 | occupational therapy professional | | || note: occupational therapy professional is a | | | || person who delivers client-centred services | | | || concerned with promoting health and well-being | | | || through occupation to enable people to | | | || participate in the activities of everyday life, | | | || which includes professionals such as | | | || occupational therapists who achieve this | | | || outcome by working with people and | | | || communities to enhance their ability to engage | | | || (i) | physiotherapist | 2264 | || (i) | dietician (including | 2265 | || clinical dietician, | | | || food service | | | || dietician) | | | || (ii) | nutritionist (including | 2265 | || public health | | | || nutritionist, sports | | | || nutritionist) | | | || (i) | optometrist | 2267 | || (ii) | ophthalmic assistant | 3256 | || (iii) | vision technician | 3256 | || (i) | occupational therapist | 2269 | |in the occupations they are expected to do, or by modifying the occupation or the environment to better support their occupational engagement the occupational therapist can practice independently or as a part of a multi-disciplinary team and has a minimum qualification of a baccalaureate degree7community care, behavioural health sciences and other professionalscommunity care note: primary and community care professional is a person who provides health education, referral and follow up, case management, and basic preventive healthcare and home visiting services to specific communities at field level and provides support and assistance to individuals and families in navigating the health and social services system and establish a referral network behavioural health sciences professionalnote: behavioural health sciences professional is a person who undertakes scientific study of the emotions, behaviours and biology relating to a person's mental well-being, their ability to function in everyday life and their concept of self "behavioural health" is the preferred term to "mental health" and includes professionals such as counsellors, analysts, psychologists, educators and support workers, who provide counselling, therapy and mediation services to individuals, families, groups and communities in response to social and personal difficultiesother care professionals8medical radiology, imaging and therapeutictechnology professionalnote: medical imaging and therapeutic equipment technology professionals include persons who tests and operate radiographic, ultrasound and other medical imaging equipment to produce images of body structures for the diagnosis and treatment of injury, disease and other impairments or administers radiation treatments and monitor patients' conditions with training in medical technology, radiology,| (i) | environment protection | 2133 ||---------------------------------------|----------------------------------|--------|| officer | | || (ii) | ecologist | 2133 || (iii) | community health | 3253 || promoters | | || (iv) | occupational health | 3257 || and safety officer | | || (inspector) | | || (i) | psychologist | 2634 || (except clinical psychologist covered | | || under rci for pwd) | | || (ii) | behavioural analyst | 2635 || (iii) | integrated behaviour health 2635 | || counsellor | | || (iv) | health educator and | 2635 || counsellors including | | || disease counsellors, | | || diabetes educators, | | || lactation consultants | | || (v) | social workers including | 2635 || clinical social worker, | | || psychiatric social worker, | | || medical social worker | | || (vi) | human immunodeficiency 3259 | || virus (hiv) counsellors or | | || family planning | | || counsellors | | || (vii) mental health support | 3259 | || workers | | || (i) | podiatrist | 2269 || (ii) | palliative care | 3259 || professionals | | || (iii) | movement therapist | 2269 || (including art, dance and | | || movement therapist or | | || recreational therapist) | | || (i) | medical physicist | 2111 || (ii) | nuclear medicine | 3211 || technologist | | || (iii) | radiology and imaging | || technologist [diagnostic | | || medical radiographer, | | || magnetic resonance | | || imaging (mri), | | || computed tomography | | || (ct), mammographer, | | || diagnostic medical | | || sonographers] | | || (1) | (2) | (3) ||----------------------------------------------------|-----------------------------------------------|-------|| sonography, mammography, nuclear medical | | || technology, magnetic resource imaging, | | || dosimetry or radiotherapy, under the | | || supervision of a radiologist or other medical | | || professional | | || 9 | medical technologists and physician associate | || biomedical and medical equipment | | || technology professional | | || physician associate or physician assistant | | || note: physician associate or physician | | || assistant is a person who performs basic clinical | | || and administrative tasks to support patient care | | || and is trained in a medical model such that he is | | || qualified and competent to perform preventive, | | || diagnostic and therapeutic services with | | || physician supervision | | || cardio-vascular, neuroscience and pulmonary | | || technology professional | | || note: cardio-vascular, neuroscience and | | || pulmonary technology professionals include | | || those persons who have studied and have | | || thorough understanding of respiratory, | | || neurological and circulatory system and also the | | || ability to operate complex equipment related | | || therein and includes professionals such as | | || perfusionist, cardiovascular technologist, | | || respiratory technologist and sleep lab | | || technologists | | || renal technology professional | | || note: renal technology professional is a person | | || who deals with dialysis therapy process and | | || technology to ensure an effective dialysis | | || therapy to the patient and includes professionals | | || such as dialysis therapy technologists having | | || baccalaureate degree who operate and maintain | | || an artificial kidney machine, following approved | | || methods | | || 10 | health information management and health | || informatic professional | | || note: health and information management | | || professional is a person who develops, | | || implements and assesses the health record | | || processing, storage and retrieval systems in | | || medical facilities and other health care settings | | || to meet the legal, professional, ethical and | | || administrative records-keeping requirements of | | || health services delivery and processes, maintains, | | || compiles and reports patient information for | | || health requirements and standards in a manner | | || consistent with the healthcare industry's | | || numerical coding system | | || (iv) | radiotherapy technologist | || (v) | dosimetrist | || (i) | biomedical engineer | 2149 || (ii) | medical equipment | 3211 || technologist | | || (i) | physician associates | 3256 || (i) | cardiovascular | 3259 || technologists, | | || (ii) | perfusionist, | || (iii) | respiratory technologist | || (iv) | electrocardiogram (ecg) | 3259 || technologist or | | || echocardiogram (echo) | | || technologist | | || (v) | electroencephalogram | 3259 || (eeg) or electro- | | || neurodiagnostic | | || (end) or | | || electromyography (emg) | | || technologists or neuro lab | | || technologists or sleep lab | | || technologists | | || (i) | dialysis therapy | 3259 || technologists or | | || urology | | || technologists | | || (i) | health information | 3252 || management | | || professional | | || (including medical | | || records analyst) | | || (ii) | health information | 3252 || management | | || technologist | | || (iii) | clinical coder | 3252 || (iv) | medical secretary | 3344 || and medical | | || transcriptionist | | | statement of objects and reasons allied and healthcare professions include a wide-range of health professionals for the diagnosis, evaluation and treatment of acute and chronic diseases the allied and healthcare professions also work to optimize patient outcomes and attend to overall prevention, promotion, wellness and management of diseases2 the health workforce in the indian scenario has been defined with focus mainly on few cadres such as doctors, nurses and frontline workers many other professionals belonging to more than fifty allied and health care professions continue to remain under-utilised and unregulated in the health system these broadly include professional categories such as physiotherapy, occupational therapy, ophthalmic sciences, nutrition sciences, medical laboratory and life sciences, medical radiology, imaging and therapeutic technology, medical technologists and physician associates, trauma, burn care and surgical / anesthesia related technology, community care and behavioral health sciences and health information management and health informatics there has been a persistent demand for a regulatory framework for such professions for several decades3 the 'para-medical professionals' as well as other technologists and therapists have finally been accorded their due recognition and are being presently being termed as 'allied and healthcare professionals' based on the international labour organisation's international standard classification of occupations (isco-08), a detailed mapping has been undertaken to identify such professions4 the united nation's commission on health employment and economic growth with a focus on building resilient health systems stresses upon strengthening the health workers and urges to ensure effective health employment as estimated by the world health organisation, by the year 2030, the global economy is projected to create around forty million new health sector jobs, mostly in the middle and high-income countries despite the anticipated growth in jobs, there shall be projected shortage of eighteen million health workers to achieve the sustainable development goals in low and lower middle-income countries5 with the advancement in the health sector, changing preferences of consumers and service providers, it is now warranted to create a fresh vision of healthcare delivery with a patient-centric approach and focus on moving to a multi-disciplinary team-based care this has necessitated the need to implement new ways of deploying health workers, strengthening the workforce by task-shifting models and improving access to quality services through qualified and competent allied and healthcare professionals6 accordingly, the allied and healthcare professions bill, 2018 was introduced in rajya sabha on the 31st december 2018 and the same was referred to the department related parliamentary standing committee of the ministry of health and family welfare for its examination and report the committee after detailed examination recommended certain amendments to the said bill therefore, it has been decided to withdraw the pending bill and to introduce a new bill, namely, the national commission for allied and healthcare professions bill, 2020, incorporating the recommendations made by the committee7 the bill, inter alia, provides for,—(a) constitution of a national commission for allied and healthcare professions for regulation and maintenance of standards of education and services, assessment of institutions, maintenance of a central register and state register of such professionals;(b) constitution of professional councils for every recognised professional category to frame policies and standards for the governance of allied and healthcare related education and professional services and to regulate their professional conduct;(c) constitution of a national allied and healthcare advisory council to advice commission on the issues relating to allied and healthcare professionals;(d) constitution of state councils for ensuring the coordinated and integrated development of education and maintenance of standards of delivery of services;(e) constitution of the under-graduate allied and healthcare education board, post-graduate allied and healthcare education board, allied and healthcare professions assessment and rating board and allied and healthcare professions ethics and registration board for regulating the standards of allied and healthcare professionals;(f) create and maintain an up-to-date online and live central register and state register of allied and healthcare professionals;(g) ensuring development of basic standards of education, courses, curricula, facilities, assessment, examination, training, maximum fees etc;(h) uniform entry examination with common counselling for admission into allied and healthcare institutions;(i) uniform exit or licensing examination for professional practice and national teachers eligibility test for academicians;(j) strategic framework for rational deployment of skilled manpower, performance management systems, task shifting and associated career development pathways;(k) basic standards framework for machineries, materials and services; (l) measures to ensure compliance by the state councils; (m) constitution of committees by engaging independent experts for technical advice related to any of the professions;(n) penalty for contravention of provisions of the bill and the rules and regulations made thereunder;8 the bill seeks to achieve the above objectivesnew delhi;dr harsh vardhanthe 20th march, 2020 notes on clausesclause 1 this clause provides for the short title, and commencement of the proposed legislationclause 2 this clause provides for the definitions of certain expressions used in the proposed legislationclause 3 this clause provides for the constitution and composition of the "national commission for allied and healthcare professions"clause 4 this clause provides for the terms and conditions of service of the members, chairperson, vice-chairperson and the part-time membersclause 5 this clause provides for the resignation and removal of members of the commissionclause 6 this clause provides for cessation of membership and filling up of casual vacancy of members of the commission including the chairperson and vice-chairpersonclause 7 this clause provides for the meeting of the commission this clause further provides that one half of the total number of members including chairperson or vice-chairperson will constitute quorum and the decision of the commission on any question to be based on majority of the votes of the members present and the presiding chair to have a second or casting vote in case of equality of votesclause 8 this clause provides that no act or proceeding of the commission shall be invalid merely by reason of any vacancy in, or any defect in the constitution of the commission or any defect in the appointment of a person acting as a member of the commission; or any irregularity in the procedure of the commission not affecting the merits of the caseclause 9 this clause provides that the central government shall provide to the commission a secretariat consisting of a secretary and other officers it also empowers the central government to frame rules regarding salary, allowances and other conditions of services of the secretary and other officers of the commission this clause further provides that the secretariat shall also provide secretarial assistance to the professional council and the advisory councilclause 10 this clause provides for the constitution of the professional council for every recognised category, with a president and members not less than four and not exceeding twenty-four, and being registered professionals of the respective category, and president shall rotate biennially amongst the professions, where there is more than one profession under a professional councilclause 11 this clause provides the functions of the commission clause 12 this clause provides for constitution of an advisory council to be known as national allied and healthcare advisory council to advise the commission on the issues related to allied and healthcare professionals, to be chaired by the chairperson of the commission and having representation of all the members of the commission as ex officio members, principal secretaries dealing with medical education or nominees from each state and union territory and chairperson of each of the state council, as membersclause 13 this clause provides for the central allied and healthcare professionals'register to be maintained by the commission, which shall be a public document for the purpose of the indian evidence act, 1872clause 14 this clause provides that every person whose name is borne on the central register, based on his qualification shall be entitled to provide services within the defined scope of practice as an allied and healthcare professional and receive expenses, charges or fees in respect of such serviceclause 15 this clause provides that only a registered allied and healthcare professional shall hold office as an allied and healthcare professional, provide service in any of the recognised categories in any state and be entitled to sign or authenticate any certificate required to be signed or authenticated by a duly qualified allied and healthcare professionalclause 16 this clause provides that on the basis of an application made by any person or in case of registration of a person in a state register, the commission may enter his or her name in the central registerclause 17 this clause provides that the commission shall issue a certificate of registration to those whose names have been entered in the central register in case of loss of the certificate, the commission shall issue a duplicate certificateclause 18 this clause provides that if additional recognised qualifications are obtained by a person whose name is enrolled in the central register, the additional qualifications may be recorded against his name, in both the central and in the state register this clause further provides that the entries altered in the central register shall also be reflected in the state registerclause 19 this clause provides that the commission shall remove the name of a person from the central register in pursuance of any power conferred under this billclause 20 this clause provides for establishment of an interim commission for a period of three years or until a regular commission is constituted it also provides that the interim commission shall discharge the functions assigned to the commission and the central government shall appoint a secretary to the interim commissionclause 21 this clause provides for the constitution of search-cum-selection committee for the appointment of the chairperson, vice-chairperson and secretary of the commissionclause 22 this clause provides for the constitution and composition of state councils by every state government, to be known as 'state allied and healthcare council'clause 23 this clause provides for the terms and condition of service of members of the state council the clause also provides for eligibility of the members of the state council for travelling and other allowances as may be specified by the state governmentclause 24 this clause provides for conditions of resignation and removal of the chairperson and members of the state councilclause 25 this clause provides for cessation of membership and filling up of casual vacancy of members of the state councilclause 26 this clause provides for the state council shall meet at such times and places and shall observe such rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) as may be prescribed by the state government this clause further provides for alternate representation for the chairperson if he is unable to attend and the decision of the state council on any question to be based on majority of the votes of the present members and the chair to have a second or casting vote in case of equality of votesclause 27 this clause provides that no act or proceeding of the state council shall be invalid merely by reason of any vacancy in, or any defect in the constitution of the state council or any defect in the appointment of a person acting as a member of the state council or any irregularity in the procedure of the state council not affecting the merits of the caseclause 28 this clause provides that the state council may appoint a secretary and such other employees for the efficient performance of its functions under the proposed legislationclause 29 this clause provides for constitution and functions of (a) under-graduate allied and healthcare education board, (b) post-graduate allied and healthcare education board, (c) allied and healthcare professions assessment and rating board, and (d) allied and healthcare professions ethics and registration board for regulating the allied and healthcare professionalsclause 30 this clause provides for the functions of the state council clause 31 this clause provides that the state council shall constitute as many professional advisory boards as needed, to examine specific issues and to recommend the state council, and undertake any other activity as may be authorised by the state council for their respective professionsclause 32 this clause provides for an online and live state allied and healthcare professionals' register, which shall be a public document under the indian evidence act, 1872clause 33 this clause provides that on the basis of an application made by any person and on payment of the fee as prescribed by the state government, the name of the person may be entered in the state registerclause 34 this clause provides that when the secretary of the state council authenticates that a certificate of registration or a certificate of renewal has been lost or destroyed, state council may issue a duplicate certificate on payment of requisite fees and in such form as may be prescribed by the state governmentclause 35 this clause provides for renewal of the registration of the professional in every five years on payment of fee to the state council in manner and as per conditions prescribed by the state governmentclause 36 this clause provides the state council may by order remove the name of any person from the state register in condition of erroneous entry or case of misrepresentation or suppression of material fact, or if the person has been convicted of an offence or is guilty of any infamous conduct or has violated standards of professional conduct and etiquette and is opined to be unfit to be kept in the state registerclause 37 this clause provides that at any time the state council in case of appropriate satisfaction and payment on such fee as prescribed by the state government, may restore the removed name of the person and same shall be uploaded on the website of the state council and at least in one daily local newspaper in vernacular languageclause 38 this clause provides that any person who offers his or her services in any of the recognised categories on or before the proposed legislation shall be allowed to provisionally register within such period from the date of commencement of the proposed legislation and in such manner as specified by the regulationsclause 39 this clause provides that any corresponding qualification granted by institutions outside india shall be recognised and the indian citizen receiving the qualification shall be entitled for registration, as may be specified by regulationsclause 40 this clause provides that the state council will regulate and render permission in accordance with the provisions of the proposed legislation for the establishment of any allied and healthcare institution for opening of new or higher course of study or training or increasing its admission capacity in any courses of studyclause 41 this clause provides that the state council shall also have power to attain information from time to time from allied and healthcare institutions regarding course of study, duration of course, assessment and examinations and other eligibility conditions for individual qualifications in any allied and healthcare courseclause 42 this clause provides that the state council shall verify the standards of any allied and healthcare institution imparting education in the recognised category or attend any examination for the purpose of recognition of the allied and healthcare qualification in manner specified by regulationsclause 43 this clause provides that upon receipt of the report from the state council and in case of any condition that does not conform to the prescribed standards and norms or failure to take corrective actions to maintain the standards, the commission shall initiate action to that effectclause 44 this clause provides that the state council may take punitive measures such as issuing warning, fines, barring or reducing intake and recommending commission for withdrawal of recognition, if any institution fails to maintain the basic essential standards specified by the commissionclause 45 this clause provides that the central government may give commission grants of such sum of money as the central government may think fit for utilisation purposesclause 46 this clause provides that a fund to be called the national allied and healthcare fund shall be constituted and the fund shall be utilised for the expenses incurred by the commission towards the discharge of its function and other related purposes in the manner prescribed by the central governmentclause 47 this clause provides that the commission shall maintain appropriate accounts and records as well as annual statement of accounts, in manner specified by the central governmentclause 48 this clause provides that the commission shall prepare annual report every year in the manner as prescribed and forward the same to the central government, which shall cause the same to be laid before each house of parliamentclause 49 this clause provides that the commission shall furnish to the central government information as may be required from time to timeclause 50 this clause provides that the state government may give grants to the state council such sums of money as the state government may think fit for utilisation of the state councilclause 51 this clause provides that a fund to be called the state allied and healthcare council fund shall be constituted and the fund shall be utilised for the expenses incurred by the state council towards the discharge of its function and other related purposes in the manner prescribed by the state governmentclause 52 this clause provides that the state council shall maintain appropriate accounts and records as well as annual statement of accounts, in manner specified by the state governmentclause 53 this clause provides that the state council shall prepare annual report every year in the manner as prescribed and forward the same to the state government, which shall cause the same to be laid before either each house or the house, of state legislatureclause 54 this clause provides that all orders and decisions of the commission and the state councils and the instruments issues by it shall be authenticated by signature of secretary or any other officer appointed by chairperson in this behalfclause 55 this clause provides that an allied and healthcare professional shall not discharge any duty or perform any function not authorised by this proposed legislation or specify treatment not authorised within the scope of practice of his professionclause 56 this clause provides for penalty for falsely claiming be entered in the central and state registerclause 56 this clause provides for fine and imprisonment in case of misuse of titles clause 58 this clause provides for fine in case of failure to surrender the certificate of registrationclause 59 this clause provides for penalty for contraventions of provisions of act clause 60 this clause provides that no court shall take cognizance of punishable offence except upon a complaint made by order of the central government, the state government, the commission or the state councilclause 61 this clause provides that no civil court shall undertake any suit or proceeding in respect of any order made by the commission or the state council pertaining to the case of removal of a name or the refusal to enter a name in the central register or state registerclause 62 this clause provides for protection of action taken in good faith clause 63 this clause empowers the central government to issue directions to the commission for the purposes of fulfilment of the objects of the proposed legislation as well as for discharging the functionsclause 64 this clause provides that the proposed legislation shall have overriding effect on any other existing law or any instrument for any of the covered professions as per the scheduleclause 65 this clause confers the power upon the central government to make rules in respect of matter specified in the said clauseclause 66 this clause confers the power upon the commission to make regulations clause 67 this clause provides that every rule made by the central government and the regulations made by the commission shall be laid before each house of parliament for a period of thirty days, in which case there may be recommendation for modification in the rule or regulations or both houses may agree with the annulment of the rule or regulations, which shall be complied toclause 68 this clause confers the power upon the state government to make rules in respect of matter specified in the said clauseclause 69 this clause empowers the central government to remove any difficulty which may arise in giving effect to the provisions of the proposed legislation and any order in this regards shall be made within first three years after the commencement of the proposed and may be laid appropriately before each house of parliamentclause 70 this clause empowers the central government by notification to add to or amend schedule, after due consultation with the commission the clause also provides that notification of such amendment or addition shall be laid in draft before each house of parliament for total of thirty days in which case there may be recommendation for amendments or both the houses may disagree with the inclusion or change, which shall be complied to financial memorandumclause 3 of the bill provides for constitution of a national commission for allied and healthcare professionsclause 10 of the bill provides for constitution of professional councils clause 13 of the bill provides for the maintenance of a central allied and healthcare professionals' online and live registerclause 22 of the bill provides for constitution of a state allied and healthcare council in every stateclause 29 of the bill provides for constitution of autonomous boards of the state councilclause 31of the bill provides for constitution of professional advisory boards of the state councilclause 32 of the bill provides for the maintenance of a state allied and healthcare professionals registerclause 45 of the bill provides for grants by central government to the commission for being utilised for the purposes of the billclause 46 of the bill provides for constitution of the national allied and healthcare fund of the commissionclause 51 of the bill provides for constitution of the state allied and healthcare council fundthe department of expenditure has approved an outlay of ninety-five crore rupees to meet out expenditure on the aforesaid accounts the bill does not envisage any other expenditure of recurring or non-recurring nature memorandum regarding delegated legislationclause 65 empowers the central government to make rules for the purpose of carrying out the provisions of the proposed legislation sub-clause (2) specifies the matters in respect of which such rules may be made these matters, inter alia, include- (a) qualifications and experience of the part-time members under sub-item (i) of item (d) of sub-clause (3) of clause 3; (b) the manner of selection of the part-time member of the commission under sub-item (ii) of item (d) of sub-clause (3) of clause 3; (c) the qualification, experience and manner of the selection of the part-time member of the commission under sub-item (iii) of item (d) of sub-clause (3) of clause 3; (d) the salaries, allowances and other conditions of service of the chairperson and vice-chairperson of the commission under sub-clause (2) of clause 4; (e) the travelling and other allowances to the part-time members of the commission under sub-clause (3) of clause 4; (f) the rules of procedure with respect to the transaction of business at meetings of the commission under sub-clause (1) of clause 7; (g) the salaries, allowances and other conditions of service of the secretary and other officers of the commission under sub-clause (2) of clause 9; (h) the qualifications and experience and members of the professional council under sub-clause (1) of clause 10; (i) the form of application and the manner of entering the name of person in the central register under clause 16; (j) the form, manner and fee of application for certificate of registration under sub-clause (1) of clause 17; (k) the form of certificate of registration under sub-clause (2) of clause 17; (l) the fees for, and form of, duplicate certificate under sub-clause (3) of clause 17; (m) the form, manner and fees of application for additional entry in the central register under sub-clause (1) of clause 18; (n) the qualifications, experiences and manner of appointment of members of interim commission under item (k) of sub-clause (2) of clause 20; (o) the form, manner, particulars and fees of scheme under item (b) of sub-clause (2) of clause 40;(p) the manner of sums of money received by the commission under item (c) of sub-clause (1) of clause 46; (q) the manner of application of fund for expenses incurred in discharging of function of the commission under sub-clause (2) of clause 46; (r) the form and time period for preparing annual report of commission under clause 48; and (s) any other matter which is required to be, or may be, specified by rules or in respect for which provision is to be made by rules2 clause 66 empowers the commission to make regulations after public consultation and with the previous approval of the central government to carry out the purposes of the proposed legislation sub-clause (2) of clause 66 specifies the matter in respect of which such regulations may be made these matters, inter alia, include- (a) the manner of providing basic standards of education, courses, curricula, physical and instructional facilities, staff pattern, staff qualifications, quality instructions, assessment, examination, training, research, continuing professional education, maximum tuition fee payable in respect of various recognised categories, proportionate distribution of seats and promote innovations in recognised categories under item (e) of clause 11; (b) other particulars for allied and healthcare qualifications under item (f) of sub-clause (1) of clause 11; (c) the manner of providing uniform entry examination with common counselling for admission under item (g) of sub-clause (1) of clause11; (d) the manner of providing exit or licensing examination for allied and healthcare professionals under item (h) of sub-clause (1) of clause 11; (e) the manner of taking measures under item (k) of sub-clause (1) of clause 11; (f) the manner of containing information including the name of persons and qualifications relating to any of the respective recognised categories in the central register under sub-clause (1) of clause 13; (g) the particulars of allied and healthcare professionals to be maintained in the central register under sub-clause (1) of clause 13; (h) the manner of adopting standardised format for populating and maintaining the central register under sub-clause (2) of clause 13; (i) the manner of removal of name of person from central register under clause 19; (j) the manner of selection of number of members from each recognised category to the autonomous board under sub-clause (2) of clause 29; (k) other functions of the under-graduate allied and healthcare education or post-graduate allied and healthcare education or allied and healthcare profession assessment and rating or allied and healthcare professions ethics and registration under sub-clause (6) of clause 29; (l) the manner of containing information including the name of persons and qualifications relating to any of the respective recognised categories in the state register under sub-clause (1) of clause 32; (m) the manner of containing details of academic qualification diploma or degree or both and institutions, training, skill and competencies of allied and healthcare professionals related to their profession in the state register under sub-clause (2) of clause 32; (n) the period of years that a person removed from state register shall be ineligible for registration under sub-clause (2) of clause 36; (o) the period and manner of registration of person who offers services in any of the recognised categories on or before the commencement of this act under clause 38; (p) the recognition of corresponding allied and healthcare qualifications granted outside india under sub-clause (1) of clause 39; (q) the manner of entitlement of registration of corresponding qualifications granted by institutions outside india under sub-clause (2) of clause 39; (r) the basic standards of education for seeking to open a new or higher course of study or training under item (a) of sub-clause (5) of clause 40; (s) any other factors under item (g) of sub-clause (5) of clause 40; (t) the manner of furnishing information by the university or college or institution under sub-clause (2) of clause 41; (u) the manner of verification of standards of education in allied and healthcare institutions by the state council under sub-clause (1) of clause 42; and (v) any matter for which provision may be made by regulations3 clause 68 empowers the state government to make rules for the purpose of carrying out the provisions of the proposed legislation sub-clause (2) of clause 68 specifies the matters in respect of which such rules may be made these matters, inter alia, include-(a) the qualifications and experience of the member of the state council under item (e) of sub-clause (3) of clause 22; (b) the qualifications and experience of the member of the state council under item (f) of sub-clause (3) of clause 22; (c) the travelling and other allowances for the member of the state council under sub- clause (2) of clause 23 (d) the time, place and manner in respect to transaction of business at meetings including quorum of state council under sub- clause (1) of clause 26; (e) the salaries, allowances and other conditions of services of the secretary, other officers and employees of the state council under sub-clause (2) of clause 28; (f) the fee for registration in the state register under sub- clause (1) of clause 33; (g) the form of certificate of registration under sub- clause (3) of clause 33; (h) the fee and form of duplicate certificate under clause 34; (i) the fee and the manner of payment of such fee under sub- clause (1) of clause 35; (j) the fee for restoration of name in the state register under proviso to sub- clause (2) of clause 35; (k) the fee for restoration of name in the state register under clause 37; (l) the manner of application of fund for expenses incurred in discharge of the functions of state council under sub- clause (3) of clause 51; (m) the form and time period for preparing annual report under clause 53; and (n) any other matter which is required to be, or may be, specified by rules or in respect for which provision is to be made by rules4 sub clause (1) of clause 70 provides for the central government to amend the schedule in consultation with the commission5 matters in respect of which rules, regulations and notifications may be made under the aforesaid provisions are the matter of procedure and administrative details and it is not practical to provide for them in the bill delegation of legislative powers, is therefore, of a normal character ———— a billto provide for regulation and maintenance of standards of education and services by alliedand healthcare professionals, assessment of institutions, maintenance of a central register and state register and creation of a system to improve access, research and development and adoption of latest scientific advancement and for matters connected therewith or incidental thereto————(drharsh vardhan, minister of health and family welfare, minister of science and technology, and minister of earth sciences) | Parliament_bills | 81d18f2f-9fa7-57ce-9602-029e988b61be |
bill no 130 of 2015 the code of criminal procedure (amendment) bill, 2015 byshrimati meenakashi lekhi, mpa billfurther to amend the code of criminal procedure, 1973be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—2 in section 357a of the code of criminal procedure, 1973, after clause (2), the following provisos shall be inserted, namely:—amendment of section 357a"provided that the recommendation for compensation to be awarded may extend upto ten lakh rupees:5provided further that while recommending the compensation, the court shall take into consideration the interim and other reliefs granted to a victim" statement of objects and reasonsthe current compensation amounts given to acid attack victims does not adequately cover the expenses incurred on medical treatment fine imposed on offenders under section 326a of the indian penal code, 1860 is paid to the victim for meeting the medical expenses of treatment however, the actual expenditure incurred by a victim on medical, psychological and rehabilitation is always much higher than the amount of finesection 357a was inserted by way of an amendment in the code to introduce victims compensation scheme however, as observed by the supreme court, only seventeen states/ union territories have implemented the victim compensation scheme so far, and, sadly these amounts range from rupees twenty-five thousand to rupees two lakh at the most noting the insufficiency of these amounts, the supreme court in 2013 had directed that states pay a minimum of rupees three lakh as compensation to victims the law commission, on the other hand, has recommended in its 226th report that at least five lakh rupees should be paid as compensation to a victimthe bill seeks to increase the minimum compensation to be paid to a victim upto ten lakh rupees medical expenditure to be incurred by a victim alone is a hefty and, in most cases, it is an unaffordable amount it involves both short and long term treatments of corrective surgeries, physiotherapy and skin grafting, among other treatments for the deep trauma and social prejudice that a victim faces, intensive psychological counselling also becomes necessary in some cases, 25 to 30 corrective surgeries are required for a single victim and the treatment takes several years after these procedures, the victims need to be rehabilitated back in to the society to proceed further with their studies or careerin view of the immense psychological, financial and social pressure that a victim undergoes, it is necessary to amend the code of criminal procedure, 1973 with a view to increase the amount of compensation upto ten lakh rupees to be paid to a victim of acid attackhence this billnew delhi;meenakashi lekhimarch 27, 2015 annexure extract from the code of criminal procedure, 1973victim compensation scheme357a (1) every state government in co-ordination with the central government shall prepare a scheme for providing funds for the purpose of compensation to the victim or his dependents who have suffered loss or injury as a result of the crime and who require rehabilitation(2) whenever a recommendation is made by the court for compensation, the district legal service authority or the state legal service authority, as the case may be, shall decide the quantum of compensation to be awarded under the scheme referred to in sub-section (1) lok sabha———— a billfurther to amend the code of criminal procedure, 1973————(shrimati meenakashi lekhi, mp)gmgipmrnd—372ls(s3)—28-04-2015 | Parliament_bills | 504383e3-8f5f-51ea-8762-dedfd6d48a7b |
bill no liv of 2018 the constitution (amendment) bill, 2018 a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-ninth year of the repulbic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2018short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazettee, appointamendment of article 239aa52 in article 239aa of the constitution of india for clause (4), the following shall be substituted, namely:—10''(4) there shall be a council of ministers consisting of not more than ten per cent of the total number of members in the legislative assembly, with the chief minister at the head to aid and advise the lieutenant governor who shall in the exercise of his functions act in accordance with such advice in relation to matters with respect to which the legislative assembly has power to make laws, except in so far as he is, by or under any law, required to act in his discretion:15provided that the lieutenant governor may require the council of ministers to reconsider such advice, either generally or otherwise, and the lieutenant governor shall act in accordance with the advice tendered after such reconsideration:provided further that the question whether any, and if so what, advide was tendered by ministers to the lieutenant governor shall not be inquired into in any court'' statement of objects and reasonsan elected government is the repository of the will of the people the power to take key administrative decision is important to realise this will in delhi, however, administrative powers of the lieutenant governor vis-a-vis such powers of the elected government, the overall quality of governance and affect the implementation of welfare schemes for the people decisions taken by the lieutenant governor directly impact the lives of the people of delhi therefore the advice of he elected government is important to ensure accountability to the demands of the peoplearticle 239 aa (4) the constitution provides for a council of ministers from the elected government to aid and advice the lieutenant governor however there needs to be a provision for the lieutenant governor to act in accordance with such advice this would be in line with article 74 of the constitution which provides that the president shall act in accordance with the advice of the council of ministers in the case of the union government union territories are administered by the president acting through an administrator, according to article 239 of the constitution in the case of delhi, however, the administrator is, as per article 239 aa, referred to as the lieutenant governor therefore the powers drawn by the lieutenant governor vis-a-vis administration must be in the line with the powers exercised by the president in the case of the union government, as enshrined in the constitutionfurther, article 74 allows the president to require the council of ministers to reconsider its advice the president would however then have to act upon the advice given by the ministers after the reconsideration this provision would also be meaningful in the case of delhi the lieutenant governor would be able to scrtinise the advice of the elected government and would, if the need arises, require reconsideration of the advice provided such scrutiny would ensure a mechanism of checks and balances for the elected governmentthe above mentioned provisions would, therefore, retain effective checks and balances for the elected government, while being fair to its collective responsibility towards the welfare and aspirations of the people accountability can be safeguarded with a more active role for the elected government in the governance of the union territory of delhihence, this billtiruchi siva annexure extract from the constitution of india239aa (1) (2)special provisions with respect to delhi(3)(4) there shall be a council of ministers consisting of not more than ten per cent of the total number of members in the legislative assembly, with the chief minister at the head to aid and advise the lieutenant governor in the exercise of his functions in relation to matters with respect to which the legislative assembly has power to make laws, except in so far as he is, by or under any law, required to act in his discretion:provided that in the case of difference of opinion between the lieutenant governor and his ministers on any matter, the lieutenant governor shall refer it to the president for decision and act according to the decision given thereon by the president and pending such decision it shall be competent for the lieutenant governor in any case where the matter, in his opinion, is so urgent that it is necessary for him to take immediate action, to take such action or to give such direction in the matter as he deems necessary(5)(6)(7)(8) rajya sabha———— a bill further to amend the constitution of india————(shri tiruchi siva, mp)mgipmrnd—841rs(s3)—24-06-2019 | Parliament_bills | 4421e267-238d-56bf-b39a-838ad3316041 |
the essential commodities (second amendment) bill, 19)7(as introduced in lok sabha) ment) bill, 1957 (as introduced in lok sabha) a billfurther to amend the essential commodities act, 1955 be it enacted by parliament in the eighth year of the republic of india as follows:-1 this act may be called the essential commodities (second short tide amendment) act, 1957 100(19ss· 5 2 in sub-section (2) of section 3 of the essential commodities amendment act, 1955, for clause (f), the following clause shall be substituted and of section 3 shall be deemed always to have been substituted, namely:-"(f) for requiring any person holding in stock any essential commodity to sell the whole or a specified part of the stock to 10 the central government or a state government or to an officer or agent of such government or to such other person or class of persons and in such circumstances as may be specified in the order;" statement of objects and reasonsunder section 3 (1) of the essential commodities act, 1955, orders can be made to regulate the production, supply and distribution of any essential commodity and trade and commerce therein as an illustration of this power, clause (f) of sub-section (2) states that an order may be made requiring any person holding in stock any essential commodity to sell the whole or a specified part of the stock to wch person or class of persons and in such circumstances as may be specified in the order orders have been made by government from time to time requiring sales of essential commodities to itself or to any officer or agent of the government doubts have now been raised as to whether the expression "person or class of penons" includes the government or any officer or agent of the government the proposed amendment seeks to remove such doubts ex abunda1tti cautela a k sen new delhi; 'the 9th september, 19s'1, annexure extract from the essential commodities act, 1955- (10 of 1955) - - - - - - 3 (1) if the central government is of opinion that it is necessary powers to ped t t d f t i· f control or ex len so 0 0 or mam ammg or mcreasing supp les 0 any productiou, essential commodity or for securing their equitable distribution and s~~pl~ disavailability at fair prices, it may, by order, provide for regulatin~ or :~~f~~prohibiting the production, supply and distribution thereof and trade entia! commo(band commerce therein ties (2) without prejudice to the generality of the powers conferred by sub-section (1), an order made thereunder may provide-- - - - - - - (f) for requiring any person holding in stock any essential commodity to sell the whole or a specified part of the stock to such person or class of persons and in such circumstances as may be specified in the order; - - - - - - - abill funher to amend the essential commodities act, j 955 (shri asoke k sen, minister j{)f' law) gipd-iii shift-30 m of law~-9-57-1,650 | Parliament_bills | 34fd02e1-cf7e-5d21-a7c6-ecf917e91d52 |
bill no 98 of 2010 the securitisation and reconstruction of financial assets and enforcement of security interest (amendment) bill, 2010 byadv pt thomas, mpa billfurther to amend the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002be it enacted by parliament in the sixty-first year of the republic of india as follows:—amendment of section 1454 of 20022 in section 14 of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002, after sub-section (1), the following provisos shall be inserted, namely:—5"provided that the secured creditor, while making request to the chief metropolitan magistrate or the district magistrate, as the case may be, for taking possession or control of any secured asset, shall file an affidavit to the effect that the secured asset in question does not fall within any of the exemptions provided under section 31:10provided further that where the chief metropolitan magistrate or the district magistrate, as the case may be, is of the view that the secured asset in question is an agricultural property, he shall, before passing any order, afford an opportunity of being heard to the parties interested in the matter" statement of objects and reasonsthe securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 was enacted for speedy recovery of loan amount by banks and financial institutions by making provisions for taking possession of secured assets by secured creditorssection 14 of the act provides that if the secured creditor approaches the chief metropolitan magistrate or the district magistrate for taking possession of a secured asset, the chief metropolitan magistrate or the district magistrate shall, as the case may be, take possession of such asset and documents relating thereto and forward such asset and documents to the secured creditorsection 31 provides, inter alia, that the provisions of the act shall not apply in cases of any security interest created in agricultural land however, in numerous cases agricultural land has been attached by the chief metropolitan magistrate or the district magistrate and the plea of the debtor that attachment of agriculture land is barred under section 31 are rejected on the ground that under section 14 of the act, the chief metropolitan magistrate or the district magistrate has no choice except to take possession of the asset and hand it over to the secured creditorthe only remedy available to a debtor is to approach the debt recovery tribunal the process for getting relief from the debt recovery tribunal is time consuming and by the time the relief is granted by the debt recovery tribunal, irreparable loss is already caused to the standing cropsthe bill seeks to amend the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 with a view to provide that—(1) the secured creditor while making a request to the chief metropolitan magistrate or the district magistrate, as the case may be, for taking possession or control of any secured asset shall file an affidavit that the secured asset does not fall within any of the exemptions provided under section 31 of the act; and(2) where the chief metropolitan magistrate or the district magistrate, as the case may be, is of the view that the secured asset in question is an agricultural property, he shall afford an opportunity of being heard to the parties interested in the matter before passing any such order under the acthence this billnew delhi;pt thomasjuly 26, 2010 annexure extract from the securitisation and reconstruction of financial assets and enforcement of security interest bill, 2002 (act no 54 of 2002) 14 (i) where the possession of any secured assets is required to be taken by the secured creditor or if any of the secured assets is required to be sold or transferred by the secured creditor under the provisions of this act, the secured creditor may, for the purpose of taking possession or control of any such secured assets, request, in writing, the chief metropolitan magistrate or the district magistrate within whose jurisdiction any such secured asset or other documents relating thereto may be situated or found, to take possession thereof, and the chief metropolitan magistrate or as the case may be, the district magistrate shall, on such request being made to him—chief metropolitan magistrate or district magistrate to assist secured creditor in taking possession of secured asset(a) take possession of such asset and documents relating thereto; and (b) forward such asset and documents to the secured creditor ———— a billfurther to amend the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002————(adv pt thomas, mp)gmgipmrnd—3812ls(s3)—18-08-2010 | Parliament_bills | de325bbe-acde-5f9a-bf15-ce4908396310 |
bill no 22 of 2014 the basic and primary education (compulsory teaching in mother tongue) bill, 2014 by shri om prakash yadav, mp a billto provide for the compulsory use of mother tongue in imparting basic and primary education to children in all educational institutions and for matters connected therewith and incidental theretobe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—short title and extent1 (1) this act may be called the basic and primary education (compulsory teaching in mother tongue) act, 2014(2) it extends to the whole of india2 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 other cases, the central government;(b) "basic education" means education provided in preparatory schools or kindergarten or such other schools where basic education is imparted, by whatever name called;(c) "educational institution" includes a school which is run by government or by any other authority designated by it or by a private institution, association or trust, whether aided by government or not, recognized or unrecognized, imparting education to the children from primary level;5(d) "mother tongue" means the language generally spoken in the family of achild who learns it from his mother and other family members and which is one of the languages mentioned in the eighth schedule to the constitution of india;(e) "prescribed" means prescribed by rules made under this act; and| ( ||-----------|| standard || 10 |3(1) notwithstanding anything contained in any other law for the time being in force, every educational institution shall impart basic and primary education to the children in their mother tongue or dialect generally spoken in the region or state, as the case may be, where such an institution is located, in addition to hindi or english language, as the case may be, so as to properly develop the faculties of the children:15compulsory imparting of basic and primary education in mother tongue of the childprovided that if the mother tongue of a child is not the language generally spoken in the area in which the educational institution is located, the educational institution shall make arrangements for imparting education to that child in his mother tongue:20provided further that arrangements may be made in imparting education in the mother tongue only if a minimum number of children, as may be prescribed, are interested in getting education in that language(2) for the purposes of sub-section (1), the appropriate government shall appoint language teachers in all government run or aided schools and provide requisite infrastructure for that purpose25(3) the appropriate government shall derecognize the educational institutions not complying with the provisions of this act for such period as it may deem necessary and impose such other sanctions as may be prescribed after giving such institutions a reasonable opportunity to defend their cases304 the central government shall, after due appropriation made by parliament by law in this behalf, provide requisite funds to the states for appointing language teachers and for providing other infrastructure required for the purposes of this actcentral government to provide funds power to remove difficulty5 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 expedient for the removal of the difficulty:35provided that no such order shall be made or direction be given after three years of thecommencement of this actact to have overriding effect6 (1) the provisions of this act and the rules made thereunder shall have effectnotwithstanding anything inconsistent therewith contained in any other law for the time being in force40(2) 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 rules7 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act4550(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 two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, parliament agrees in making any modification in the rule or agrees 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 reasonsfor a child, the easiest language to acquire knowledge and understanding of worldly affairs is his mother tongue he learns to speak his mother tongue from his mother and family members, who generally speak the language spoken from generations or the dialect of their forefathers or of the area or region in which they reside in major parts of our country, hindi is the main language with different dialects at different places but it is written in devanagari script and can be understood easily then, there are regional languages a total of twentytwo languages have been recognized by our constitution the mother tongue, no doubt, is the most appropriate language for a child to develop his faculties however, when a child is admitted in the play school or kindergarten or primary school, more so in the so called elite or public schools, he has to switch over to english medium, which is the medium of instruction in such schools at this stage the real difficulty of the child begins he speaks and understands a particular language, ie, his mother tongue, but the education is imparted to him in a different language this causes strain and in order to become a part of the system he starts ignoring his own mother tongue in the hindi speaking areas, students of public schools cannot count in hindi and do not recognize hindi alphabet because in their school they cannot speak in their language and have to speak only in english in many schools, students are penalized if they speak in language other than english though the child learns english under compulsion but he is not at ease with this language and on the other hand he does not develop sufficient knowledge of his own language it is, therefore, necessary that a child should be imparted basic and primary education in his mother tongue, which is the easiest language for him thereafter, the child can acquire the skills in other languages and opt for the language of his choice for his further studieshence this billnew delhi;om prakash yadavjune 6, 2014 financial memorandumclause 3 of the bill provides that the appropriate government shall appoint language teachers and provide requisite infrastructure for it the expenditure in respect of schools in union territories and those funded or aided by the central government shall be borne out of the consolidated fund of india clause 4 of the bill provides that the central government shall provide requisite funds to the states 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 a sum of rupees one thousand crore per annum will be involved as recurring expenditureno non-recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 7 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 detail only the delegation of legislative power is of a normal character———— a billto provide for the compulsory use of mother tongue in imparting basic and primary education to children in all educational institutions and for matters connected therewith and incidental thereto————(shri om prakash yadav, mp)gmgipmrnd—722ls(s3)—27-06-2014 | Parliament_bills | e6dd7c1f-d6a9-5f92-a4a9-e7015b903619 |
lok sabha corhigenda to the north-eastern council bill, 1969 (to be/as intr~d~ced in lok sabha) 1 page 2, line 16,-for "sub-section" read "section" --2 page 3, line 44,-after "council" insert " " , 3 in the docket page,-fq£ "setitng" read "setting" new delhi; december 13 1969 agrahayana-~~ib91 (saka) f i· : am no 115 of i'" the north-eastern council bill, 1969 a billto pl'ovide for the setting up of a council for the north·eastern greas oj india to be called the north~eastern council and for matters connected therewith be it enacted by parliatpcnt in the twentieth year of the republic of india as follows:-1 (1) this act may be called the north-eastern council act, 1969 short title lad (2) it shall come into force on such date as the centra] government commede,-5 may, by notification in the oftlcial gazette, appoint ment z in ¢is act, unless the context otherwise requlres,--deftni~ (a) "council" means the north-eastern council under this act; established hons (b) "meghalaya" means the autonomous state known its meghb-10 laya constituted under section 3 of the assam reorganisation (megha· laya) act, 1969: (c) "north-east frontier agency" has the meaning ilssigned to it in the north-east frontier areas (administration) regulation, 1954; and rejulalion 1 of 19m j5 (d) "state" includes meghalaya, the union territories of manipur and tripura and the north-east frontier agency , j 3 there shall be a council to be called the north-eastern council which shall consist of the following members, namely:--(a) the governor of assam, who shall be the chairman thereof; (b) the chief ministers of assam and meghnlaya; ilatablishmentand composition of the· north- rn council (c) a minister each from the state of assam and from megha- 5 laya to be nominated by the governor on the recommendation of the chief minister concerned; (d) the administrators 01 the union territories of manipur and tripura: and 10 (e) the chief ministers of manipur and tripura: provided that if at any time the government of nagaland expresses its desire to be represented on the council, the chief minister of that state and one other minister to be nominated by the governor shall also be members of the council: provided further that if there is no council of ministers in any state is referred to in this sub-section, the president may, if he deems it necessary so to do, nominate not more than one person to represent the state on the council for so long as there is no council of ministers in such state functiol1l of the council 4 (1) the council shall be an advisory body and may discuss any 20 matter in which some or all of the states represented on the council have·a comm()ft,·lnterest and advise the government of each state ('oncerned as to the action to be taken on any such matter (2) in particular, and without prejudice to the generality of the provisions of sub-section (1) the council may-3s (a) formulate for the states represented thereon a unified and co-ordinated regional plan in respect of such plan schemes for those states as are of common importance to the north-eastern areas of india, such as schemes relating to inter-state communications, common 'irrigation, powet and flood control projects agricultural 30 production to achieve regional food self-sufficiency find balanced industrial development of the region; (b) review from time to time the implementation of the ~cbe- mes included in the regional plan and recommend measures for effecting co-ordination in implementation of the sl'hemes by the 3s governments of the states concerned~ , (c) discusf; and make recommendations with regard to-(i) any otlier matter of common interest in the field of economic and social planning and (ii) any matter concerning border disputes linguistic minori- 40 ties or inter-state transport m •• tin, of the council 5 (1) the council shall meet at such time as the chairman of the councu,may appoint in this behalf cmd shall subject to the other provisions of this section, observe such rules of procedllrf' in regard to transaction of business at its meetin~s as it may, with the ~pproval of the 45 central government lay down from -time to tlm€' (2) the chairman or in his absence any other member chosen by the members present from amongst themselves shall preside at a meeting of the council (3) all questions at a meeting of the council shall be decided by a 5 majority of votes of the members present and in the case of an equality of votes the chairman, or, in his absence, any ilther person presidini shall have a second or casting vote (4) the proceedings of every meeting of the council shall be forwarded to the central government and also to the government of each 10 state represented on the council 6 (1) the council shall have the followin, persoras as advisers to adviers assist the council in tho performanc& of its duties jwdely:-(a) one person nominated by the planning commission; and (b) one person nominated by the ministry of the central government dealing wi th finance 15 (2) every adviser to the council shall have the right to take part in the discussions of the council but shall not have a right to vote at a meeting of the council coordination committee 7 (1) there shall be a committee of the council called the co-ordinaao tion committee consisting of-(a) the governor of assam and the chief ministers of aasam and meghalaya; and (b) the administrators and chief ministers of the union territories of manipur and tripura: 2s provided that as and when the state of nagaland is also represented on the council, the chief minister of that state shall be a member of the coinmittee (2) the governor of assam shall be the chairman of the committee (3) it shall be the duty of the co-ordination committee to review 30 from time to time the measures taken by the states represeated·on the council for the maintenance of security and public order therein and to recommend to the governments of the states codcernedfurlher, measure& necessary in this regard (4) the committee shall observe such rules of procedure in regard 35 to transaction of business at its meetings as the, council may, with the approval of the central government, lay down from time to time 8 (1) the cowlcil shall have n secretarial staff consisting of a seeretary, a planning adviser and such other officers and employees as the central govenunent may by order determine oftlce andtaft ot the council 040 (2) the office of the council shall be located at sum place as may be determined by the council (3) the administrative expenses of the said office, includin, the salaries and allowances payable to, or in respect of, members of the secretarial staff of the council shall be borne by the central government out 45 of moneys provided by parliament for the purpose statement of objects and reasonsthe north-eastern region of our country as a whole occupies an important and vital position which calls for an integrated and well co-ordinated approach towards development as also security of the 'region in order to further this basic objective, it is proposed to provide for the setting up of a high level council consisting of representatives of the states and other administrative units in the north-eastern region the main task of the council would be to identify development schemes which would be of importance to the region as a whole, review their implementation by the governments of the participating units, and also recommend measures for effecting co-ordination the council would also make recommendations regarding matters of common interest to them it is also proposed to pro\'ide for the setting up of a committee of the council which could review from time to time the measures taken by the states represented thereon for maintenance or security and public order in the region and recommend further measures necessary in this regard 2 the bill seeks to achieve the above objects new delhi; the 9th december, 1969 y b chavan president's recommendation under article 117 of the constitution of india[copy of letter no 24j19/68-sr, dated the 10th december, 1969 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 setting up of a council for the north-eastern areas of india to be called the north-eastern council and for matters connected therewith, recommends the consideration of 1 he bill in the lok sabha under article 117(3) of the constitution the bill provides for the formation of the north-eastern council and clause 8 provides for the secretarial staff for the council consisting of a secretary, a planning adviser and such other officers and employees as the central government may -by order determine sub-clause (3) of clause 8 provides that the administrative expenses of the office of the proposed north-eastern council including salaries and allowances payable to the members of the secretarial staff shall be borne by the central government out of moneys provided by parliament for the purpose it is proposed that the secretary and the planning adviser should be senior officers the planning adviser will have, to begin with, three experts and the necessary supporting staff the office of the secretary, at the initial stage, will have a junior officer and a small establishment to assist him the size of the secretariat of the council will have to be determined in the light of experience and the actual needs the set up of the secretariat as at present envisaged will involve approximately a recurring expenditure of rs 3,24,000 per annum and non-recurring expenditure of rs 57,000 on account of purchase of furniture staff-car and office equipment, etc 2 clause 6 of the bill provides that the proposed north-eastern council shall have as advisers one person nominated by the planning commission and another nominated by the ministry of finance as the headquarters of the council is expected to be at shillong, the advisers nominated under the clause will have to undertake journeys for attending meetings of the council the estimated expenditure on account of travelling allowance of officers will be about -rs 8,000 per annum clause 5(1) of the bill empowers the proposed north-eastern council to lay down with the approval of the central government the rules of procedure in regard to transaction of business at the meetings of the council clause 7(4) of the bill empowers the council to lay down with the approval of the central government the rules of procedure which shall 'be obsej'i'ved by the co-ordination committee of the council in regard to transaction of business at the meetings of the committee as the matters in respect of which the council may lay down rules under the afore-mentioned provisions 0: the bill are matters of procedure, the delegation of le~il'lative power is of a normal character a billto provide for the setitng up of a council for the north-eastern areas of india to be called the nonh-eastern council and for matters lonnectcd ~therewith (shri y b ch(lf)an, minister of home affairs) | Parliament_bills | bd40c2fd-1ec7-5f63-8dd5-f3eb0d7f1fa7 |
the lokpal bill, 2011———— arrangement of clauses———— chapter i preliminary clauses1short title, extent and commencement2definitions chapter ii establishment of lokpal3establishment of lokpal4appointment of chairperson and members and selection committee5filling up of vacancies of chairperson and members6term of office of chairperson and members7salary, allowances and other conditions of service of chairperson and members8removal and suspension of chairperson and member of lokpal9restriction on employment by chairperson and members after ceasing to hold office10member to act as chairperson or to discharge his functions in certain circumstances11secretary, other officers and staff of lokpal chapter iii investigation wing12investigation wing13investigation officer to have powers of police14investigation officer to inquire on direction of lokpal chapter iv prosecution wing15prosecution wing and appointment of director of prosecution chapter v expenses of institution of lokpal to be charged on consolidated fund of india16expenses of lokpal to be charged on consolidated fund of india chapter vi jurisdiction in respect of inquiry clauses17jurisdiction of lokpal18matters pending before any court or committee or authority before inquirybefore lokpal not to be affected19constitution of benches of lokpal20distribution of business amongst benches21power of chairperson to transfer cases22decision to be by majority chapter vii procedure in respect of inquiry and investigation23provisions relating to complaints and inquiry and investigation24inspection of documents and furnishing copies thereof to persons against whom complaints have been made25persons likely to be prejudicially affected to be heard26lokpal may require any public servant or any other person to furnish information, etc27previous sanction not necessary for investigation and initiating prosecution by lokpal in certain cases28action on inquiry in relation to public servants not being ministers or members of parliament29action on inquiry against public servant being ministers or members of parliament chapter viii powers of lokpal30search and seizure31lokpal to have powers of civil court in certain cases32power of lokpal to utilise services of officers of central or state government33provisional attachment of assets34confirmation of attachment of assets35power of lokpal to recommend transfer or suspension of public servant connected with allegation of corruption36power of lokpal to give directions to prevent destruction of records during inquiry37power to delegate chapter ix special courts38special courts to be notified by central government39letter of request to a contracting state in certain cases chapter x complaints against chairperson, members and officials of lokpal clauses40complaints against chairperson and members not to be inquired by lokpal41complaints against officials of lokpal chapter xi assessment of loss and recovery thereof by special court42assessment of loss and recovery thereof by special court chapter xii finance, accounts and audit43budget44grants by central government45annual statement of accounts46furnishing of returns, etc, to central government chapter xiii declaration of assets47declaration of assets48presumption as to acquisition of assets by corrupt means in certain cases chapter xiv offences and penalties49prosecution for false complaint and payment of compensation, etc, to public servant50false complaint made by society or association of persons or trust chapter xv miscellaneous51protection of action taken in good faith by any public servant52protection of action taken in good faith by others53members, officers and employees of lokpal to be public servants54limitation to apply in certain cases55bar of jurisdiction56legal assistance57act to have overriding effect58provision of this act to be in addition to other laws59amendment of certain enactments60power to make rules61power of lokpal to make regulations62laying of rules and regulations63power to remove difficultiesthe first schedule the second schedule bill no 39 of 2011 the lokpal bill, 2011 a billto provide for the establishment of the institution of lokpal to inquire into allegations of corruption against certain public functionaries and for matters connected therewith or incidental thereto whereas the constitution of india established a democratic republic to ensure justice for all;and whereas the country's commitment to clean and responsive governance has to be reflected in an effective institution to independently inquire into and prosecute acts of corruption;now, therefore, it is expedient to establish a strong and effective institution to contain corruptionbe it enacted by parliament in the sixty-second year of the republic of india as follows:— chapter i preliminary(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 different provisions of this act and any reference in any provision to the commencement of this act shall be construed as a reference to the coming into force of that provisiondefinitions52 (1) in this act, unless the context otherwise requires,—(a) "bench" means a bench of the lokpal;(b) "chairperson" means the chairperson of the lokpal; (c) "competent authority", in relation to—(i) a member of the council of ministers, means the prime minister; (ii) a member of parliament, other than a minister, means—10(a) in the case of a member of the council of states, the chairman of that council; and(b) in the case of a member of the house of the people, the speaker of that house;15(iii) an officer in the ministry or department of the central government, means the minister in charge of the ministry or department under which such officer is serving;20(iv) a chairperson or members of any body, or board or corporation or authority or company or society or autonomous body (by whatever name called) established or constituted by an act of parliament or wholly or partly financed by the central government or controlled by it, means the minister in charge of the administrative ministry of such body, or board or corporation or authority or company or society or autonomous body;25(v) an officer of any body or board or corporation or authority or company or society or autonomous body (by whatever name called) established or constituted by an act of parliament or wholly or partly financed by the central government or controlled by it, means the head of such body or board or corporation or authority or company or society or autonomous body;(vi) any other case not falling under sub-clauses (i) to (v) above, means the central government:30provided that if any person referred to in sub-clause (iv) or sub-clause (v)is also a member of parliament, then the competent authority shall be—(a) in case such member is a member of the council of states, the chairman of that house; and35(b) in case such member is a member of the house of the people, the speaker of that house;49 of 1988(d) "complaint" means a complaint, made in such form as may be prescribed, alleging that a public servant has committed an offence punishable under the prevention of corruption act, 1988;(e) "inquiry" means an inquiry conducted under this act by the lokpal;40(f) "judicial member" means a judicial member of the lokpal appointed as such;(g) "lokpal" means the institution established under section 3; (h) "member" means a member of the lokpal; (i) "minister" means a union minister but does not include the prime minister;(j) "notification" means notification published in the official gazette and theexpression "notify" shall be construed accordingly;5(k) "prescribed" means prescribed by rules made under this act;(l) "public servant" means a person referred to in clauses (a) to (g) of subsection (1) of section 17;(m) "regulations" means regulations made under this act;10(n) "rules" means rules made under this act; (o) "schedule" means a schedule to this act;49 of 1988(p) "special court" means the court of a special judge appointed under subsection (1) of section 3 of the prevention of corruption act, 198849 of 198815(2) words and expressions used herein and not defined in this act but defined in the prevention of corruption act, 1988, shall have the meanings respectively assigned to them in that act(3) any reference in this act to any other act or provision thereof which is not in force in any area to which this act applies shall be construed to have a reference to the corresponding act or provision thereof in force in such area 20 chapter ii establishment of lokpalestablishment of lokpal3 (1) as from the commencement of this act, there shall be established, for the purpose of making inquiries in respect of complaints made under this act, an institution to be called the "lokpal"25(2) the lokpal shall consist of—(a) a chairperson, who is or has been a chief justice of india or a judge of thesupreme court; and(b) such number of members, not exceeding eight out of whom fifty per centshall be judicial members30(3) a person shall be eligible to be appointed,—(a) as a judicial member if he is or has been a judge of the supreme court or achief justice of a high court;35(b) as a member other than a judicial member, if he is a person of impeccableintegrity, outstanding ability and standing having special knowledge and expertise of not less than twenty-five years in the matters relating to anti-corruption policy, public administration, vigilance, finance including insurance and banking, law, and management(4) the chairperson or a member shall not be a member of parliament or a member of the legislature of any state or union territory and shall not hold any office of trust or profit (other than the office as the chairperson or a member) or be connected with any political40party or carry on any business or practise any profession and accordingly, before he enters upon his office, a person appointed as the chairperson or a member, as the case may be, shall, if – (a) he holds any office of trust or profit, resign from such office; or5 (b) he is carrying on any business, sever his connection with the conduct and management of such business; or(c) he is practising any profession, cease to practise such profession10(5) the chairperson and every member shall, before entering upon his office, make and subscribe before the president an oath or affirmation in the form set out in the first schedule4 (1) the chairperson and members shall be appointed by the president after obtaining the recommendations of a selection committee consisting of—(a) the prime minister - chairperson;appointment of chairperson and members and selection committee(b) the speaker of the house of the people —member;15(c) the leader of opposition in the house of the people—member; (d) the leader of opposition in the council of states - member; (e) a union cabinet minister to be nominated by the prime minister —member; (f) one sitting judge of the supreme court to be nominated by the chief justice of india—member;20(g) one sitting chief justice of a high court to be nominated by the chief justice of india—member;(h) one eminent jurist to be nominated by the central government - member;25(i) one person of eminence in public life with wide knowledge of and experience in anti-corruption policy, public administration, vigilance, policy making, finance including insurance and banking, law, or management to be nominated by the central government - member (2) no appointment of a chairperson or a member shall be invalid merely by reason of any vacancy in the selection committee30 35(3) the selection committee may, if it considers necessary for the purposes of selecting the chairperson and members of the lokpal and for preparing a panel of persons to be considered for appointment as such, constitute a search committee consisting of such persons of standing and having special knowledge and expertise in the matters relating to anti-corruption policy, public administration, vigilance, policy making, finance including insurance and banking, law, and management, or in any other matter which, in the opinion of the selection committee, may be useful in making selection of the chairperson and members of the lokpal(4) the selection committee shall regulate its own procedure for selecting the chairperson and members of the lokpal which shall be transparent(5) the term of the search committee referred to in sub-section (3), the fee and allowances payable to its members and the manner of selection of panel of names shall be such as may be prescribedfilling up of vacancies of chairperson and members5 the president shall take or cause to be taken all necessary steps for the appointment of a new chairperson and members at least three months before the expiry of the term of such chairperson or member, as the case may be, in accordance with the procedure laid down in this act5term of office of chairperson and members6 the chairperson and every member shall, on the recommendations of the selection committee, be appointed by the president by warrant under his hand and seal and hold office as such for a term not exceeding five years from the date on which he enters upon his office or until he attains the age of seventy years, whichever is earlier:provided that he may—10(a) by writing under his hand addressed to the president, resign his office; or (b) be removed from his office in the manner provided in section 87 the salary, allowances and other conditions of service of—(i) the chairperson shall be the same as those of the chief justice of india; (ii) other members shall be the same as those of a judge of the supreme court:salary, allowances and other conditions of service of chairperson and members15provided that if the chairperson or a member is, at the time of his appointment, inreceipt of pension (other than disability pension) in respect of any previous service under the government of india or under the government of a state, his salary in respect of service as the chairperson or, as the case may be, as a member, be reduced—(a) by the amount of that pension; and20(b) if he has, before such appointment, received, in lieu of a portion of thepension due to him in respect of such previous service, the commuted value thereof, by the amount of that portion of the pension:25 provided further that the salary, allowances and pension payable to, and otherconditions of service of, the chairperson or a member shall not be varied to his disadvantage after his appointment8 (1) subject to the provisions of sub-section (3), the chairperson or any member shall be removed from his office by order of the president on the grounds of misbehaviour after the supreme court, on a reference being made to it —removal and suspension of chairperson and member of lokpal(i) by the president, or30(ii) by the president on a petition being signed by at least one hundred membersof parliament, or(iii) by the president on receipt of a petition made by a citizen of india and wherethe president is satisfied that the petition should be referred,35has, on an inquiry held in accordance with the procedure prescribed in that behalf, reported that the chairperson or such member, as the case may be, ought to be removed on such ground(2) the president may suspend from office the chairperson or any member in respect of whom a reference has been made to the supreme court under sub-section (1) until the president has passed orders on receipt of the report of the supreme court on such referencemember, as the case may be,—(a) is adjudged an insolvent; or (b) engages, during his term of office, in any paid employment outside the duties of his office; or5(c) is, in the opinion of the president, unfit to continue in office by reason of infirmity of mind or body10(4) if the chairperson or any member is, or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the government of india or the government of a state or participates in any way in the profit thereof or in any benefit or emolument arising therefrom otherwise than as a member and in common with the other members of an incorporated company, he shall, for the purposes of sub-section (1), be deemed to be guilty of misbehaviour9 (1) on ceasing to hold office, the chairperson and every member shall be ineligible for—15(i) reappointment as the chairperson or a member of the lokpal; (ii) any diplomatic assignment, appointment as administrator of a union territory and such other assignment or appointment which is required by law to be made by the president by warrant under his hand and seal;restriction on employment by chairperson and members after ceasing to hold office20(iii) further employment to any other office of profit under the government of india or the government of a state;(iv) contesting any election of president or vice president or member of either house of parliament or member of either house of a state legislature or municipality or panchayat within a period of five years from the date of cessation of holding the office of the chairperson or member25(2) notwithstanding anything contained in sub-section (1), a member shall be eligible to be appointed as a chairperson, if his total tenure as member and chairperson does not exceed five years3010 (1) in the event of occurrence of any vacancy in the office of the chairperson by reason of his death, resignation or otherwise, the president may, by notification, authorise the senior-most member to act as the chairperson until the appointment of a new chairperson to fill such vacancymember to act as chairperson or to discharge his functions in certain circumstances(2) when the chairperson is unable to discharge his functions owing to absence on leave or otherwise, the senior-most member available, as the president may, by notification, authorise in this behalf, shall discharge the functions of the chairperson until the date on which the chairperson resumes his duties3511 (1) the appointment of secretary and other officers and staff of the lokpal shall be made by the chairperson or such member or officer of lokpal as the chairperson may direct:secretary, other officers and staff of lokpal40provided that the president may by rule require that the appointment in respect of any post or posts as may be specified in the rule, shall be made after consultation with the union public service commission(2) subject to the provisions of any law made by parliament, the conditions of service of secretary and other officers and staff of the lokpal shall be such as may be specified by regulations made by the lokpal for the purpose:45provided that the regulations made under this sub-section shall, so far as they relate to salaries, allowances, leave or pensions, require the approval of the president chapter iii investigation winginvestigation wing49 of 1988512 (1) notwithstanding anything contained in any law for the time being in force, the lokpal shall constitute an investigation wing for the purpose of conducting investigation of any offence alleged to have been committed by a public servant punishable under the prevention of corruption act, 1988:10provided that till such time the investigation wing is constituted by the lokpal, the central government shall make available such number of investigation officers and other staff from such of its ministries or departments, as may be required by the lokpal, for carrying out investigation under this act25 of 194615(2) the central government may, after obtaining consent of the concerned state government, by notification, extend the powers and jurisdiction of officers of the investigation wing of the lokpal in that state and the provisions of sub-sections (2) and (3) of section 5of the delhi special police establishment act, 1946, shall apply as if the members of the investigation wing were members of the police force of that state13 (1) no investigation shall be made by an investigation officer of the investigation wing below the rank of a deputy superintendent of police or by any other officer of equivalent rankinvestigation officer to have powers ofpolice2049 of 1988(2) the investigation officers of the investigation wing shall have, in relation to the investigation of such offences referred to in sub-section (1) of section 12, all the powers, duties, privileges and liabilities which police officers have in connection with the investigation of such offences under the prevention of corruption act, 198825investigation officer toinquire ondirection oflokpal14 (1) the lokpal may, before holding any inquiry under this act, by an order, require the investigation officer of its investigation wing to make, or cause to be made, a preliminary investigation in such manner as it may direct and submit a report to the lokpal, within such time as may be specified by the lokpal, to enable it to satisfy itself as to whether or not the matter requires to be inquired into by the lokpal(2) the investigation officer on receipt of an order under sub-section (1) shall complete the investigation and submit his report within the time specified under that sub-section chapter iv30 prosecution wing15 (1) the lokpal may, by notification, constitute a prosecution wing and appoint a director of prosecution and such other officers and employees to assist the director of prosecution for the purpose of prosecution of public servants in relation to any complaint by the lokpal under this act35prosecution wing and appointment of director of prosecution49 of 1988(2) the director of prosecution shall, after having been so directed by the lokpal, file a complaint before the special court, and take all necessary steps in respect of the prosecution of public servants in relation to any offence punishable under the prevention of corruption act, 1988 40 chapter v expenses of institution of lokpal to be charged on consolidated fund of india4516 the expenses of the lokpal, including all salaries, allowances and pensions payable to or in respect of the chairperson, members or secretary or other officers or staff of the lokpal, shall be charged on the consolidated fund of india and any fees or other moneys taken by the lokpal shall form part of that fundexpenses of lokpal to be charged on consolidated fund of india chapter vi jurisdiction in respect of inquiryjurisdiction of lokpal517 (1) subject to the other provisions of this act, the lokpal shall inquire into any matter involved in, or arising from, or connected with, any allegation of corruption made in a complaint in respect of the following, namely:—| ( | a | ) a prime minister, after he has demitted the office of the prime minister; ||-------------|-----|-------------------------------------------------------------------------------|| ( | b | ) any other person who is or has been a minister of the union; || ( | c | ) any person who is or has been a member of either house of parliament; || 10 | | || 49 of 1988 | | |(d) any group "a" officer or equivalent or above, from amongst the public servants defined in sub-clauses (i) and (ii) of clause (c) of section 2 of the prevention of corruptions act, 1988 when serving or who has served, in connection with the affairs of the union;15 (e) any person who is or has been a chairperson or member or officer equivalent to group "a" officer referred to in clause (d) or equivalent or above in any body or board or corporation or authority or company or society or trust or autonomous body (by whatever name called) established by an act of parliament or wholly or partly financed by the central government or controlled by it:20 25provided that in respect of such officers referred to in clause (d) who have served in connection with the affairs of the union or in any body or board or corporation or authority or company or society or trust or autonomous body referred to in this clause but are working in connection with the affairs of the state or in any body or board or corporation or authority or company or society or trust or autonomous body (by whatever name called) established by an act of the state legislature or wholly or partly financed by the state government or controlled by it, the lokpal and the officers of its investigation wing or prosecution wing shall have jurisdiction under this act in respect of such officers only after obtaining the consent of the concerned state government;30(f) any person who is or has been a director, manager, secretary or other officer of every other society or association of persons or trust (whether registered under any law for the time being in force or not) wholly or partly financed or aided by the government and the annual income of which exceeds such amount as the central government may by notification specify;35(g) any person who is or has been a director, manager, secretary or other officer of every other society or association of persons or trust (whether registered under any law for the time being in force or not) in receipt of any donation from the public and the annual income of which exceeds such amount as the central government may by notification specify:provided that nothing in this section shall apply in relation to the prime minister, in whatever capacity he may be holding an office as a public functionary:4049 of 1988provided further that any person referred to in this clause shall be deemed to be a public servant under clause (c) of section 2 of the prevention of corruption act, 1988 and the provisions of that act shall apply accordingly:provided also that nothing in clauses (e) and (f) and this clause shall apply to any society or association of persons or trust constituted for religious purposes45(2) notwithstanding anything contained in sub-section (1), the lokpal shall not inquire into any matter involved in, or arising from, or connected with, any such allegation of corruption against any member of either house of parliament in respect of anything said or a vote given by him in parliament or any committee thereof covered under the provisions contained in clause (2) of article 105 of the constitution49 of 1988 (3) the lokpal may inquire into any act or conduct of any person other than those referred to in sub-section (1), if such person is associated with the allegation of corruption under the prevention of corruption act, 1988:5provided that, no action under this section shall be taken in case of a person serving in connection with the affairs of a state, without the consent of the state government60 of 1952(4) no matter in respect of which a complaint has been made to the lokpal under this act, shall be referred for inquiry under the commissions of inquiry act, 195210explanation—for the removal of doubts, it is hereby declared that a complaint under this act shall only relate to a period during which the public servant was holding or serving in that capacity49 of 19881518 in case any matter or proceeding related to allegation of corruption under theprevention of corruption act, 1988 has been pending before any court or committee of either house of parliament or before any other authority prior to commencement of this act or prior to commencement of any inquiry after the commencement of this act, such matter or proceeding shall be continued before such court, committee or authoritymatters pending before any court or committee or authority for inquiry before lokpal not to be affected20explanation—for the removal of doubts, it is herby declared that continuance of such matter or proceeding before any court or committee of either house of parliament or before any other authority, except for such matters as are protected under clause (2) of article 105 of the constitution or are pending before a court, shall not affect the power of the lokpal to inquire into such matter under this act19 (1) subject to the provisions of this act, —(a) the jurisdiction of the lokpal may be exercised by benches thereof;constitution of benches of lokpal(b) a bench may be constituted by the chairperson with two or more members as the chairperson may deem fit;25(c) every bench shall ordinarily consist of at least one judicial member; (d) where a bench consists of the chairperson, such bench shall be presidedover by the chairperson;(e) where a bench consists of a judicial member, and a non-judicial member, not being the chairperson, such bench shall be presided over by the judicial member;30(f) the benches of the lokpal shall ordinarily sit at new delhi and at such otherplaces as the lokpal may, by regulations, specify(2) the lokpal shall notify the areas in relation to which each bench of the lokpal may exercise jurisdiction35(3) notwithstanding anything contained in sub-section (2), the chairperson shall have the power to constitute or reconstitute benches from time to time40(4) if at any stage of the hearing of any case or matter it appears to the chairperson or a member that the case or matter is of such nature that it ought to be heard by a bench consisting of three or more members, the case or matter may be transferred by the chairperson or, as the case may be, referred to him for transfer, to such bench as the chairperson may deem fit20 where benches are constituted, the chairperson may, from time to time, by notification, make provisions as to the distribution of the business of the lokpal amongst the benches and also provide for the matters which may be dealt with by each benchdistribution of business amongst benchespower of chairperson to transfer cases21 on an application for transfer made by the complainant or the public servant, the chairperson, after giving an opportunity of being heard to the complainant or the public servant, as the case may be, may transfer any case pending before one bench for disposal to any other bench5decision to be by majority22 if the members of a bench consisting of two members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the chairperson who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the lokpal and such point or points shall be decided according to the opinion of the majority of the members of the lokpal who have heard the case, including those who first heard it10 chapter vii procedure in respect of inquiry and investigation1523 (1) the lokpal, on receipt of a complaint, may either make a preliminary inquiry or direct its investigation wing, to make a preliminary investigation to ascertain whether there exists a prima facie case for proceeding in the matterprovisions relating to complaints and inquiry and investigation(2) every preliminary inquiry or preliminary investigation referred to in sub-section (1)shall ordinarily be completed within a period of thirty days and for reasons to be recorded in writing, within a further period of three months from the date of receipt of the complaint20(3) upon completion of the preliminary investigation, the investigating authority shall submit its report to the lokpal(4) before the lokpal comes to the conclusion in the course of a preliminary inquiry and after submission of a report referred to in sub-section (3) that a prima facie case is made out against the public servant pursuant to such a preliminary inquiry, the lokpal shall afford the public servant an opportunity of being heard25(5) where the lokpal, after receiving the report of the investigating authority pursuant to a preliminary investigation or conclusion of the preliminary inquiries as referred to in subsection (1) is satisfied that no prima facie case is made out for proceeding further in the matter, the complaint shall be closed and the decision thereon be communicated to the complainant and the public servant30(6) where the lokpal is of the opinion that prima facie case is made out and refers the matter for investigation, upon completion of such investigation and before filing the charge sheet, the public servant against whom such investigation is being conducted shall be given an opportunity of being heard35(7) every inquiry conducted by the lokpal, upon being satisfied that a prima facie case is made out, shall be open to the public provided that in exceptional circumstances and for reasons to be recorded in writing by the lokpal, such inquiry may be conducted in camera40 (8) in case the lokpal proceeds to inquire into the complaint under sub-section (7) it shall hold such inquiry as expeditiously as possible and complete the inquiry within a period of six months from the date of receipt of the complaint which, for reasons to be recorded in writing, may be extended by a further period of six months(9) the public servant against whom an inquiry is being conducted under sub-section(8) shall be given an opportunity of being heard45(10) where in a case the lokpal is of the opinion and for reason to be recorded in writing that it is not in the interest of justice to either hold a preliminary inquiry or preliminary investigation, it may refer the matter for investigation50(11) upon completion of such investigation but before filing a charge sheet, the investigating authority shall place the records in its possession along with its prima facie conclusion before the lokpal who shall before directing that a charge sheet be filed afford the public servant concerned an opportunity of being heard(12) if the lokpal proposes to inquire into a complaint, it may, at any stage,—(a) pass appropriate orders for safe custody of the documents relevant to the inquiry as it deems fit; and5(b) forward a copy of the complaint to the public servant concerned along with all relevant material relied upon and afford him an opportunity to represent his case (13) the website of the lokpal shall, from time to time and in such manner as may be specified by regulations, display to the public, the status of number of complaints pending before it or disposed of by it10(14) the lokpal may withhold the records and evidence which are likely to impede the process of inquiry or conduct of a case by it or by the special court(15) save as otherwise provided, the manner and procedure of conducting an inquiry or investigation under this act, shall be such as may be specified by regulations1524 in cases where, an investigation or inquiry into a complaint is proposed to be initiated by the lokpal, every person against whom such inquiry or investigation is proposed to be conducted, shall be entitled to inspect any record in connection with the commission of any alleged offence and take an extract therefrom, as is considered necessary to defend his caseinspection of document and furnishing copies thereof to persons against whom complaints have been made25 if, at any stage of the proceeding, the lokpal—20(a) considers it necessary to inquire into the conduct of any person other than the prospective accused; orpersons likely to be prejudicially affected to be heard(b) is of opinion that the reputation of any person other than an accused is likely to be prejudicially affected by the inquiry, the lokpal shall give to that person a reasonable opportunity of being heard in the inquiry and to produce evidence in his defence, consistent with the principles of natural justice:25 provided that nothing in this section shall apply where the credibility of a witness is being questioned3026 subject to the provisions of this act, for the purpose of any inquiry or investigation, the lokpal or the investigating authority, as the case may be, may require any public servant or any other person who, in its opinion, is able to furnish information or produce documents relevant to such inquiry or investigation, to furnish any such information or produce any such documentlokpal may require any public servant or any other person to furnish information, etc2 of 1974 49 of 19883527 (1) no sanction or approval shall be required by the lokpal or its investigation wing under section 197 of the code of criminal procedure, 1973 or section 19 of the prevention of corruption act, 1988 for the purpose of making inquiry by the lokpal or investigation by its investigation wing into any complaint against any public servant or for filing of any complaint in respect thereof before the special court under this actprevious sanction not necessary for investigation and initiating prosecution by lokpal in certain cases2 of 1974 49 of 198840(2) a special court may, notwithstanding anything contained in section 197 of thecode of criminal procedure, 1973 or section 19 of the prevention of corruption act, 1988, on a complaint filed by the lokpal or any officer authorised by it in this behalf, take cognizance of offence committed by any public servant(3) nothing contained in sub-sections (1) and (2) shall apply in respect of the persons holding the office in pursuance of the provisions of the constitution and in respect of which a procedure for removal of such person has been specified therein(4) the provisions contained in sub-sections (1), (2) and (3) shall be without prejudice to the generality of the provisions contained in article 311 and sub-clause (c) of clause (3) of article 320 of the constitution49 of 1988528 (1) where, after the conclusion of the inquiry or investigation, the findings of the lokpal disclose the commission of an offence under the prevention of corruption act, 1988 by a public servant referred to in clause (c) or clause (d) of sub-section (1) of section 17, the lokpal may—(a) file a case in the special court and send a copy of the report together with its findings to the competent authority;action on inquiry in relation to public servants not being ministers or members of parliament10(b) recommend to the competent authority the initiation of disciplinaryproceedings under the rules of disciplinary proceedings applicable to such public servant;(c) provide a copy of the report to the public servant or his representative1549 of 1988(2) the competent authority shall, within a period of thirty days of the receipt of recommendation under clause (b) of sub-section (1), initiate disciplinary proceedings against the delinquent public servant accused of committing offence under the prevention of corruption act, 1988 and forward its comments on the report, including the action taken or proposed to be taken thereon, to the lokpal ordinarily within six months of initiation of such disciplinary proceedings2049 of 198829 (1) where, after the conclusion of the inquiry or investigation, the findings of the lokpal disclose the commission of an offence under the prevention of corruption act, 1988 by a public servant referred to in clause (a) or clause (b) of sub-section (1) of section 17, the lokpal may file a case in the special court and shall send a copy of the report together with its findings to the competent authorityaction on inquiry against public servant being ministers or members of parliament25 30(2) the prime minister, in the case of the minister, the speaker in the case of a member of the house of the people, and the chairman of the council of states, in the case of a member of that council shall, as soon as may be, after the receipt of report under sub-section (1), cause the same to be laid before the house of the people or the council of states, as the case may be, while it is in session, and if the house of the people or the council of states, as the case may be, is not in session, within a period of one week from the reassembly of the said house or the council, as the case may be(3) the competent authority shall examine the report forwarded to it under sub-section(1) and communicate to the lokpal, within a period of ninety days from the date of receipt of the report, the action taken or proposed to be taken on the basis of the report35explanation— in computing the period of ninety days referred to in this sub-section, any period during which parliament or, as the case may be, either house of parliament, is not in session, shall be excluded chapter viii powers of lokpal40search and seizure30 (1) if the lokpal has reason to believe that any document which, in its opinion, shall be useful for, or relevant to, any investigation or inquiry under this act, are secreted in any place, it may authorise any officer of the investigation wing, to search for and to seize such documents45(2) if the lokpal is satisfied that any document seized under sub-section (1) would be evidence for the purpose of any investigation or inquiry under this act and that it would be necessary to retain the document in its custody or in the custody of such officer as may be authorised, it may so retain or direct such officer authorised to retain such document till the completion of such investigation or inquiry: provided that where any document is required to be returned, the lokpal or the authorised officer may return the same after retaining copies of such document duly authenticated2 of 19745(3) the provisions of the code of criminal procedure, 1973 relating to searches shall,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 shall have effect as if for the word "magistrate",wherever it occurs therein, the words "lokpal or any officer authorised by it" were substituted5 of 19081031 (1) subject to the provisions of this section, for the purpose of any inquiry, thelokpal shall have all the powers of a civil court, under the code of civil procedure, 1908, while trying a suit in respect of the following matters, namely:—lokpal to have powers of civil court in certain cases(i) summoning and enforcing the attendance of any person and examining himon oath;(ii) requiring the discovery and production of any document; (iii) receiving evidence on affidavits;15(iv) requisitioning any public record or copy thereof from any court or office; (v) issuing commissions for the examination of witnesses or documents: provided that such commission, in case of a witness, shall be issued only wherethe witness, in the opinion of the lokpal, is not in a position to attend the proceeding before the lokpal; and20(vi) such other matters as may be prescribed45 of 1860(2) any proceeding before the lokpal shall be deemed to be a judicial proceedingwithin the meaning of section 193 of the indian penal code2532 (1) the lokpal may, for the purpose of conducting any inquiry, utilise the servicesof any officer or investigation agency of the central government or any state government, as the case may bepower of lokpal to utilise services of officers of central or state government(2) for the purpose of investigating into any matter pertaining to the inquiry, any officer or agency whose services are utilised under sub-section (2) may, subject to the direction and control of the lokpal,—| ( | a | ) summon and enforce the attendance of any person and examine him; ||-----|-----|----------------------------------------------------------------------|| 30 | | || ( | b | ) require the discovery and production of any document; and || ( | c | ) requisition any public record or copy thereof from any office |(3) the officer or agency whose services are utilised under sub-section (2) shallinvestigate into any matter pertaining to the inquiry and submit a report thereon to the lokpal within such period as may be specified by the lokpal in this behalf35provisional attachment of assets33 (1) where the lokpal or any investigation officer authorised by it in this behalf,has reason to believe, the reason for such belief to be recorded in writing, on the basis of material in its or his possession, that—(a) any person is in possession of any proceeds of corruption;40(b) such person is accused of having committed an offence relating to corruption;and(c) such proceeds of offence are likely to be concealed, transferred or dealt within any manner which may result in frustrating any proceedings relating to confiscation of such proceeds of offence,4543 of 1961the lokpal or such investigation officer may, by order in writing, provisionally attach such property for a period not exceeding ninety days from the date of the order, in the manner provided in the second schedule to the income-tax act, 1961 and the lokpal or such investigation officer, as the case may be, shall be deemed to be an officer under sub-rule (e)of rule 1 of that schedule5(2) the lokpal shall, immediately after attachment under sub-section (1), forward a copy of the order, along with the material in his possession, referred to in that sub-section, to the special court, in a sealed envelope, in the manner as may be prescribed and such court may extend the order of attachment and keep such material for such period as the court may deem fit(3) every order of attachment made under sub-section (1) shall cease to have effect after the expiry of the period specified in that sub-section or after the expiry of the period as directed by the special court under sub-section (2)10(4) nothing in this section shall prevent the person interested in the enjoyment of the immovable property attached under sub-section (1) or sub-section (2), from such enjoymentexplanation— for the purposes of this sub-section, "person interested", in relation to any immovable property, includes all persons claiming or entitled to claim any interest in the property15confirmation of attachment of assets34 (1) the lokpal, when it provisionally attaches any property under sub-section (1)of section 33 shall, within a period of thirty days of such attachment, direct its prosecution wing to file an application stating the facts of such attachment before the special court and make a prayer for confirmation of attachment of the property till completion of the proceedings against the public servant in the special court20(2) the special court may, if it is of the opinion that the property provisionally attached had been acquired through corrupt means, make an order for confirmation of attachment of such property till the completion of the proceedings against the public servant in the special court25(3) if the public servant is subsequently acquitted of the charges framed against him, the property, subject to the orders of the special court, shall be restored to the concerned public servant along with benefits from such property as might have accrued during the period of attachment49 of 198830(4) if the public servant is subsequently convicted of the charges of corruption, the proceeds relatable to the offence under the prevention of corruption act, 1988 shall be confiscated and vest in the central government free from any encumbrance or leasehold interest excluding any debt due to any bank or financial institution51 of 1993explanation— for the purposes of this sub-section, the expressions "bank", "debt"and "financial institution" shall have the meanings respectively assigned to them in clauses (d), (g) and (h) of section 2 of the recovery of debts due to banks and financial institutions act, 19933535 (1) where the lokpal, while making an inquiry into allegations of corruption, is prima facie satisfied, on the basis of evidence available, that—(a) the continuance of the public servant referred to in clause (c) or clause (d) of sub-section (1) of section 17 in his post while conducting the inquiry is likely to affect such inquiry adversely; or40power of lokpal to recommend transfer or suspension of public servant connected with allegation of corruption(b) the public servant referred to in clause (a) is likely to destroy or in any way tamper with the evidence or influence witnesses, then, the lokpal may recommend to the central government for transfer or suspension of such public servant from the post held by him till such period as may be specified in the order(2) the central government shall ordinarily accept the recommendation of the lokpal made under sub-section (1), except for the reasons to be recorded in writing in a case where it is not feasible for administrative reasons536 the lokpal may, in discharge of its functions under this act, issue appropriate directions to a public servant entrusted with the preparation or custody of any document or record—| ( | a | ) to protect such document or record from destruction or damage; or ||----------------|-----|-----------------------------------------------------------------------------|| power of | | || lokpal to | | || give | | || directions to | | || prevent | | || destruction of | | || records during | | || inquiry | | || ( | b | ) to prevent the public servant from altering or secreting such document or || record; or | | |10(c) to prevent the public servant from transferring or alienating any assetsallegedly acquired by him through corrupt meanspower to delegate1537 the lokpal may, by general or special order in writing, and subject to such conditions and limitations as may be specified therein, direct that any administrative or financial power conferred on it may also be exercised or discharged by such of its members or officers or employees as may be specified in the order chapter ix special courts49 of 19882038 (1) the central government shall constitute such number of special courts, as recommended by the lokpal, to hear and decide the cases arising out of the prevention of corruption act, 1988 or under this actspecial courts to be notified by central government(2) the special courts constituted under sub-section (1) shall ensure completion of each trial within a period of one year from the date of filing of the case in the court:25provided that in case the trial cannot be completed within a period of one year, the special court shall record reasons therefor and complete the trial within a further period of not more than three months or such further periods not exceeding three months each, for reasons to be recorded in writing, before the end of each such three months period, but not exceeding a total period of two years2 of 197430letter of request to a contracting state in certain cases3539 (1) notwithstanding anything contained in this act or the code of criminal procedure, 1973 if, in the course of an inquiry or investigation into an offence or other proceeding under this act, an application is made to a special court by the investigation officer of the lokpal that any evidence is required in connection with the inquiry or investigation into an offence or proceeding under this act and he is of the opinion that such evidence may be available in any place in a contracting state, and the special court, on being satisfied that such evidence is required in connection with the inquiry or investigation into an offence or proceeding under this act, may issue a letter of request to a court or an authority in the contracting state competent to deal with such request to—(i) examine the facts and circumstances of the case; (ii) take such steps as the special court may specify in such letter of request; and (iii) forward all the evidence so taken or collected to the special court issuingsuch letter of request(2) the letter of request shall be transmitted in such manner as the central government may prescribe in this behalf(3) every statement recorded or document or thing received under sub-section (1)shall be deemed to be evidence collected during the course of the inquiry or investigation chapter x complaints against chairperson, members and officials of lokpal540 (1) the lokpal shall not inquire into any complaint made against the chairperson or any member(2) any complaint against the chairperson or member shall be made by an application by the party aggrieved, to the presidentcomplaints against chairperson and members not to be inquired by lokpal10(3) the president shall, in case there exists a prima facie case for bias or corruption, make a reference to the chief justice of india in such manner as may be prescribed for inquiring into the complaint against the chairperson or member15(4) the president shall decide the action against the chairperson or member on the basis of the opinion of the chief justice of india and in case the president is satisfied, on the basis of the said opinion that the chairperson or the member is biased or has indulged in corruption, the president shall, notwithstanding anything contained in sub-section (1) of section 8, remove such chairperson or member and also order for initiation of prosecution in case of allegation of corruption2049 of 1988complaints against officials of lokpal41 (1) every complaint of allegation or wrongdoing made against any officer or employee or investigation agency under or associated with the lokpal for offence punishable under the prevention of corruption act, 1988 shall be dealt with in accordance with the provisions of this section (2) the lokpal shall complete the inquiry into the complaint or allegation made, within a period of thirty days from the date of its receipt25 (3) while making an inquiry into the complaint against any officer or employee of the lokpal or agency engaged or associated with the lokpal, if the lokpal is prima facie satisfied on the basis of evidence available, that—(a) continuance of such officer or employee of the lokpal in his post or agency engaged or associated while conducting the inquiry is likely to affect such inquiry adversely; or30(b) an officer or employee of the lokpal or agency engaged or associated is likely to destroy or in any way tamper with the evidence or influence witnesses, then, the lokpal may, by order, suspend such officer or employee of the lokpal or divest such agency engaged or associated with the lokpal of all powers and responsibilities hereto before exercised by it 35(4) on the completion of the inquiry, if the lokpal is satisfied that there is prima facie evidence of the commission of an offence under the prevention of corruption act, 1988 or of any wrongdoing, it shall, within a period of fifteen days of the completion of such inquiry, order to prosecute such officer or employee of the lokpal or such officer or employee of agency engaged or associated with the lokpal and initiate disciplinary proceedings against the official concerned:provided that no such order shall be passed without giving such officer or employee of the lokpal or officer or employee of agency engaged or associated, a reasonable opportunity of being heard chapter xi assessment of loss and recovery thereof by special court549 of 1988assessment of loss and recovery thereof by special court42 if any public servant is convicted of an offence under the prevention of corruptionact, 1988 by the special court, notwithstanding and without prejudice to any law for the time being in force, it may make an assessment of loss, if any, caused to the public exchequer on account of the actions or decisions of such public servant not taken in good faith and for which he stands convicted, and may order recovery of such loss, if possible or quantifiable, from such public servant so convicted:10provided that if the special court, for reasons to be recorded in writing, comes to the conclusion that the loss caused was pursuant to a conspiracy with the beneficiary or beneficiaries of actions or decisions of the public servant so convicted, then such loss may, if assessed and quantifiable under this section, also be recovered from such beneficiary or beneficiaries proportionately chapter xii finance, accounts and audit15budget43 the lokpal shall prepare, in such form and at such time in each financial year as may be prescribed, its budget for the next financial year, showing the estimated receipts and expenditure of the lokpal and forward the same to the central government for information20grants by central government44 without prejudice to the provisions of section 16, the central government may,after due appropriation made by parliament by law in this behalf, make to the lokpal grants of such sums of money as are required to be paid for the salaries and allowances payable to the chairperson and members and the administrative expenses, including the salaries and allowances and pension payable to or in respect of officers and other employees of the lokpal25annual statement of accounts45 (1) the lokpal shall maintain proper accounts and other relevant records andprepare an annual statement of accounts in such form as may be prescribed by the central government in consultation with the comptroller and auditor-general of india(2) the accounts of the lokpal shall be audited by the comptroller and auditor-general of india at such intervals as may be specified by him30 35(3) the comptroller and auditor-general of india or any person appointed by him inconnection with the audit of the accounts of the lokpal under this act shall have the same rights, privileges and authority in connection with such audit, as the comptroller and auditor-general of india generally has, in connection with the audit of the government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the lokpal(4) the accounts of the lokpal, as certified by comptroller and auditor-general of india or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the central government and the central government shall cause the same to be laid before each house of parliament40furnishing of returns, etc, to central government46 (1) the lokpal shall furnish to the central government, at such time and in such form and manner as may be prescribed or as the central government may request, such returns and statements and such particulars in regard to any matter under the jurisdiction of the lokpal, as the central government may, from time to time, require45(2) the lokpal shall prepare, once every year, in such form and at such time as may beprescribed, an annual report, giving a summary of its activities during the previous year and copies of the report shall be forwarded to the central government(3) a copy of the report received under sub-section (2) shall be laid by the central government, as soon as may be after it is received, before each house of parliament chapter xiii declaration of assetsdeclaration of assets47 (1) every public servant shall make a declaration of his assets and liabilities in themanner as provided by or under this act5(2) every public servant shall, within a period of 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; | | || 10 | | || ( | b | ) his liabilities and that of his spouse and his dependent children |(3) every public servant 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 the competent authority within thirty days of the coming into force of this act15(4) every public servant shall file with the competent authority, on or before the31st 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 year20(5) the information under sub-section (2) or sub-section (3) and annual return under sub-section (4) shall be furnished to the competent authority in such form and in such manner as may be prescribed(6) the competent authority in respect of each office or department shall ensure that all such statements are published on the website of such office or department by 31st august of that year25explanation— 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 public servant for their livelihood48 if any public servant wilfully or for reasons which are not justifiable, —(a) fails to declare his assets; or30presumption as to acquisition of assets by corrupt means in certain cases(b) gives misleading information in respect of such assets and is found to be in possession of assets not disclosed or in respect of which misleading information was furnished, then such assets shall, unless otherwise proved, be presumed to belong to the public servant and shall be presumed to be assets acquired by corrupt means:35provided that the competent authority may condone or exempt the public servant from furnishing information in respect of assets not exceeding such minimum value as may be prescribed chapter xiv offences and penalties4049 (1) notwithstanding anything contained in this act, whoever makes any false and frivolous or vexatious complaint under this act shall, on conviction, be punished with imprisonment for a term which shall not be less than two years but which may extend to five years and with fine which shall not be less than twenty-five thousand rupees but which may extend to two lakh rupees prosecution for false complaint and payment of compensation, etc, to public servant45(2) no court, except a special court, shall take cognizance of an offence under sub-section (1) (3) no special court shall take cognizance of an offence under sub-section (1) except on a complaint made by a person against whom the false, frivolous or vexatious complaint was made 5(4) the prosecution in relation to an offence under sub-section (1) shall be conducted by the public prosecutor and all expenses connected with such prosecution shall be borne by the central government 10(5) in case of conviction of a person [being an individual or society or association of persons or trust (whether registered or not)], for having made a false complaint under this act, such person shall be liable to pay compensation to the public servant against whom he made the false complaint in addition to the legal expenses for contesting the case by such public servant, as the special court may determine15false complaint made by society or association of persons or trust50 (1) where any offence under section 49 has been committed by any society or association of persons or trust (whether registered or not), every person who, at the time the offence was committed, was directly in charge of, and was responsible to, the society or association of persons or trust, for the conduct of the business or affairs or activities of the society or association of persons or trust as well as such society or association of persons or trust shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:20provided 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 had exercised all due diligence to prevent the commission of such offence25(2) notwithstanding anything contained in sub-section (1), where an offence under this act has been committed by a society or association of persons or trust (whether registered or not) 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 such society or association of persons or trust, 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 chapter xv30 miscellaneous 51 no suit, prosecution or other legal proceedings under this act shall lie against any public servant, in respect of anything which is done in good faith or intended to be done in the discharge of his official functions or in exercise of his powersprotection of action taken in good faith by any public servant35protection of action taken in good faith by others52 no suit, prosecution or other legal proceedings shall lie against the lokpal oragainst any officer, employee, agency or any person, in respect of anything which is done in good faith or intended to be done under this act or the rules or the regulations made thereunder4053 the chairperson, members, officers and other employees of the lokpal shall bedeemed, when 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 code45 of 1860members, officers and employees of lokpal to be public servants limitation to apply incertain cases54 the lokpal shall not inquire or investigate into any complaint, if the complaint is made after the expiry of a period of seven years from the date on which the offence mentioned in such complaint is alleged to have been committed45bar of jurisdiction55 no civil court shall have jurisdiction in respect of any matter which the lokpal isempowered by or under this act to determinelegal assistance56 the lokpal shall provide to every person against whom a complaint has been made, before it, under this act, legal assistance to defend his case before the lokpal, if such assistance is requested for5act to have overriding effect57 the provisions of this act shall have effect notwithstanding anything inconsistenttherewith contained in any enactment other than this act or in any instrument having effect by virtue of any enactment other than this act58 the provisions of this act shall be in addition to, and not in derogation of, any other law for the time being in forceprovision of this act to be in addition to other laws10 59 the enactments specified in the second schedule shall be amended in the manner specified thereinamendment of certain enactmentspower to make rules60 (1) the central government may, by notification make rules to carry out the provisions of this act(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:—15(a) the form of complaint referred to in clause (d) of sub-section (1) of section 2;(b) the term of the search committee, the fee and allowances payable to its members and the manner of selection of panel of names under sub-section (5) of section 4;20(c) the procedure of inquiry into misbehaviour for removal of the chairperson orany member under sub-section (1) of section 8;(d) the post or posts in respect of which the appointment shall be made after consultation with the union public service commission under the proviso to subsection (1) of section 11;25(e) other matters for which the lokpal shall have the powers of a civil court under clause (vi) of sub-section (1) of section 31;(f) the manner of sending the order of attachment along with the material to thespecial court under sub-section (2) of section 33;(g) the manner of transmitting the letter of request under sub-section (2) ofsection 39;30(h) the manner of making reference to the chief justice of india under subsection (3) of section 40;(i) the form and the time for preparing in each financial year the budget for the next financial year, showing the estimated receipts and expenditure of the lokpal under section 43;35(j) the form for maintaining the accounts and other relevant records and the form of annual statement of accounts under sub-section (1) of section 45;(k) the form and manner and the time for preparing the returns and statements along with particulars under sub-section (1) of section 46;40(l) the form and the time for preparing an annual report giving a summary of itsactivities during the previous year under sub-section (2) of section 46;(m) the form of annual return to be filed by a public servant under sub-section (5)of section 47;(n) the minimum value for which the competent authority may condone or exempt a public servant from furnishing information in respect of assets under the proviso to section 48;(o) any other matter which is to be or may be prescribed5 61 (1) subject to the provisions of this act and the rules made thereunder, the lokpalmay, by notification make regulations to carry out the provisions of this actpower of lokpal to make regulations(2) in particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:—10(a) the conditions of service of the secretary and other officers and staff of thelokpal and the matters which in so far as they relate to salaries, allowances, leave or pensions, require the approval of the president under sub-section (2) of section 11;(b) the place of sittings of benches of the lokpal under clause (f) ofsub-section (1) of section 19;15(c) the manner for displaying on the website of the lokpal, the status of allcomplaints pending or disposed of along with records and evidence with reference thereto under sub-section (13) of section 23;(d) the manner and procedure of conducting an inquiry or investigation undersub-section (15) of section 23;(e) any other matter which is required to be, or may be, specified under this act20laying of rules and regulations2562 every rule and every regulation made under this act shall be laid, as soon as maybe 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 regulation, or both houses agree that the rule or regulation should not be made, the rule or regulation 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 or regulation30power to remove difficulties63 (1) 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 may appear to be necessary for removing the difficulty:provided that no such order shall be made under this section after the expiry of a period of two years from the commencement of this act35(2) every order made under this section shall be laid, as soon as may be after it is made,before each house of parliamentthe first schedule[see section 3(5)]5i, ab……………………………, having been appointed chairperson (or a member) of the lokpal, do swear in the name of god/solemnly affirm that i will bear true faith and allegiance to the constitution of india as by law established, that i will duly and faithfully and to the best of my ability, knowledge and judgment perform the duties of my office without fear or favour, affection or ill-will the second schedule (see section 59) amendment to certain enactments part i5 amendment to the commissions of inquiry act, 1952 (60 of 1952)amendment of section 3 in section 3, in sub-section (1), for the words "the appropriate government may", the words and figures "save as otherwise provided in the lokpal act, 2011, the appropriate government may" shall be substituted part ii 10 amendments to the prevention of corruption act, 1988 (49 of 1988)amendment of section 131 in section 13, in sub-section (2), for the words "seven years", the words "ten years"shall be substituted152 in section 14, for the words "seven years", the words "ten years" shall be substitutedamendment of section 14amendment of section 193 in section 19, in sub-section (1), after the words "except with the previous sanction", the words and figures "save as otherwise provided in the lokpal act, 2011" shall be inserted part iii20 amendment to the code of criminal procedure, 1973 (2 of 1974)in section 197, after the words "except with the previous sanction", the words and figures "save as otherwise provided in the lokpal act, 2011" shall be insertedamendment of section 197 statement of objects and reasonsthe need to have a strong and effective institution of lokpal has been felt for quite sometime the administrative reforms commission, in its interim report on the "problems of redressal of citizens' grievances" submitted in 1966, inter alia, recommended the setting up of an institution of lokpal at the centre in this regard to give effect to this recommendation of the administrative reforms commission, eight bills on lokpal were introduced in the lok sabha in the past, namely in the years 1968, 1971, 1977, 1985, 1989, 1996, 1998 and 2001 however, these bills had lapsed consequent upon the dissolution of the respective lok sabha except in the case of 1985 bill which was withdrawn after its introduction2 a need has been felt to constitute a mechanism for dealing with complaints on corruption against public functionaries in high places in this regard, the central government constituted a joint drafting committee (jdc) on 8th april, 2011 to draft a lokpal bill3 based on the deliberations and having regard to the need for establishing a strong and effective institution of lokpal to inquire into allegations of corruption against certain public functionaries, it has been decided to enact a stand alone legislation, inter alia, to provide for the following matters, namely:—(i) to establish an institution of lokpal with a chairperson and eight members of which fifty per cent shall be judicial members;(ii) to set up lokpal's own investigation wing and prosecution wing with such officers and employees as felt by it to be necessary;(iii) the category of public functionaries against whom allegations of corruption are to be inquired into, namely:—(a) a prime minister, after he has demitted office; (b) a minister of the union; (c) a member of parliament; (d) any group "a" officer or equivalent; (e) a chairperson or member or officer equivalent to group "a" in any body, board, corporation, authority, company, society, trust, autonomous body established by an act of parliament or wholly or partly financed or controlled by the central government;(f) any director, manager, secretary or other officer of a society or association of persons or trust wholly or partly financed or aided by the government or in receipt of any donations from the public and whose annual income exceeds such amount as the central government may by notification specify but the organisations created for religious purposes and receiving public donations would be outside the purview of the lokpal (iv) to provide for a mechanism to ensure that no sanction or approval under section 197 of the code of criminal procedure, 1973 or section 19 of the prevention of corruption act, 1988, will be required in cases where prosecution is proposed by the lokpal;(v) to confer on the lokpal the power of search and seizures and certain powers of a civil court;(vi) to empower the lokpal or any investigation officer authorised by it in this behalf to attach property which, prima facie, has been acquired by corrupt means;(vii) to lay down a period of limitation of seven years from the date of commission of alleged offence for filing the complaints before the lokpal;(viii) to confer powers of police upon lokpal which the police officers have in connection with investigation; (ix) to charge the expenses of lokpal on the consolidated fund of india; (x) to utilise services of officers of central or state government with the consent of the state government for the purpose of conducting inquiry; (xi) to recommend transfer or suspension of public servants connected with allegation of corruption;(xii) to constitute sufficient number of special courts as may be recommended by the lokpal to hear and decide the cases arising out of the prevention of corruption act, 1988 under the proposed enactment;(xiii) to make every public servant to declare his assets and liabilities, and in case of default or furnishing misleading information, to presume that the public servant has acquired such assets by corrupt means;(xiv) to provide for prosecution of persons who make false or frivolous or vexatious complaints 4 the notes on clauses explain in detail the various provisions contained in the bill 5 the bill seeks to achieve the above objects v narayanasamynew delhi;the 1st august, 2011 ———— president's recommendation under article 117 of the constitution of india[copy of letter no 40407/44/2011-avd iv, dated the 1st august, 2011 from shri v narayanasamy, minister of state in the ministry of personnel, public grievances and pensions to the secretary-general, lok sabha]the president, having been informed of the subject matter of the lokpal bill, 2011recommends the introduction and consideration of the bill in lok sabha under article 117(1) and (3) of the constitution notes on clausesclause 1 - this clause of the bill seeks to provide for the short title, extent and commencement of the proposed lokpal legislation it provides that it shall come into force on such date as the central government may appoint by notification in the official gazette and the central government may appoint different dates for different provisions of the proposed legislationclause 2— this clause defines the various expressions used in the bill which, inter alia, include the expressions - "bench", "competent authority", "complaint", "inquiry","judicial member", "lokpal", "member", "minister", "public servant", "special court", etc the court of special judge appointed under sub-section (1) of section 3 of the prevention of corruption act, 1988 shall be the special courtsub-clause (3) of the aforesaid clause provides that any reference in the proposed legislation to any other act or provision thereof which is not in force in any area to which the proposed legislation applies shall be construed to have a reference to the corresponding act or provision thereof in force in such areaclause 3— this clause seeks to provide for the establishment of lokpal consisting of a chairperson and eight members it also provides that fifty per cent of the members shall be judicial members the chairperson shall be a person who is or has been the chief justice or a judge of the supreme court the judicial member shall be a person who is or has been, the judge of the supreme court or the chief justice of a high court the members shall be the persons who are of impeccable integrity, outstanding ability and standing having special knowledge and experience of not less than twenty-five years in the matters relating to anti-corruption policy, public administration, vigilance, finance including insurance and banking, law and management it further provides that the chairperson or a member of the lokpal shall not be a member of parliament or a member of a legislature of any state or union territory and shall not hold any office of trust or profit or be connected with any political party or carry on own business or practice any professionit further provides that the person appointed as chairperson or a member before he enters upon his office shall resign from the office of trust or profit held by him or sever his connection with the conduct and management of any business carried on by him or cease to practice if he is practicing any professionclause 4— this clause provides for appointment of chairperson and other members and constitution of a selection committee for that purpose the chairperson and members shall be appointed after obtaining the recommendations of a selection committee consisting of the prime minister, the speaker of the house of the people, the leader of opposition in the house of the people, the leader of opposition in the council of states, one union cabinet minister, one sitting judge of the supreme court, one sitting judge of a high court nominated by the chief justice of india, one eminent jurist and one person of eminence in public life with wide knowledge and experience in anti-corruption policy, public administration, vigilance, policy making, finance including insurance and banking, law or management to be nominated by the central government for the purpose of selecting the chairperson and other members of the lokpal and for preparing a panel of persons to be considered for appointment, the selection committee may constitute a search committee consisting of such persons of standing having special knowledge and expertise in the matters relating to anti-corruption policy, public administration, vigilance, policy making, finance including insurance and banking, law and management or in any other matter which in the opinion of the selection committee may be useful for making the selection of a chairperson and members of the lokpalclause 5 - this clause provides that all necessary steps for appointment of a new chairperson or members shall be taken at least three months before the expiry of the term of such chairperson or member, as the case may be, in accordance with the procedure laid down in the proposed legislationclause 6 - this clause deals with the terms of office of the chairperson and membersit provides that the chairperson and every member shall be appointed by the president by warrant under his hand and seal and hold office as such for a term not exceeding five years from the date on which he enters upon his office or until he attains the age of seventy years, whichever is earlierclause 7 - this clause deals with salary, allowances and other conditions of services of chairperson and members it provides that the salary, allowances and other conditions of services of the chairperson shall be the same as that of a chief justice of india the salary, allowances and other conditions of services of the members shall be the same as that of a judges of the supreme court further, after a person is appointed as a chairperson or a member, his conditions of service, allowances and pension payable to him shall not be varied to his disadvantageclause 8 - this clause provide for the removal and suspension of chairperson and members of the lokpal the chairperson and members may be removed from his office by an order of the president on the ground of misbehaviour after the supreme court held an inquiry in accordance with a prescribed procedure on a reference being made to it by the president suo motu, or on a petition of at least one hundred members of parliament or on a petition of a citizen referred to the supreme court by the presidentsub-clause (2) provides that the chairperson or a member in respect of whom a reference has been made to the supreme court may be suspended by the president until orders on receipt of a report from the supreme court on the reference made to it sub-clause (3) provides that the chairperson or any member may be removed from office if he is adjudged as insolvent or if, during his term of office engages in paid employment outside his duties or if in the opinion of the president, unfit to continue in office by reason of infirmity of mind or body sub-clause (4) provides certain grounds in which the chairperson or member shall be deemed to be guilty of misbehaviourclause 9 - this clause provides for restriction on employment by chairperson and members after ceasing to hold the office it provides that the chairperson or member shall not be eligible for reappointment in the lokpal or any diplomatic assignment or appointment as administrator of union territory or further employment to any other office of profit it also provides that the chairperson and members of lokpal shall be ineligible to contest any election of president or vice-president or member of either house of parliament or member of either house of a state legislature or municipality or panchayat within a period of five years from the date of relinquishing the post however, a member shall be eligible to be appointed as a chairperson if his total tenure as member and chairperson does not exceed five yearsclause 10 - this clause seeks to provide that in the event of occurrence of any vacancy in the office of chairperson, by reason of his death, resignation or otherwise, the president may authorise the senior-most member to act as the chairperson until a new chairperson is appointed to fill the vacancy and when a chairperson is unable to discharge his functions owing to absence or leave or otherwise, the president may authorise the senior-most member to discharge his functionsclause 11 - this clause seeks to provide that the secretary or other officers and staff of the lokpal shall be appointed by the chairperson or the member or officer of lokpal as the chairperson may direct the president may make rules that the appointment in respect of any post or posts shall be made after consultation with the union public service commissionclause 12 - this clause provides for setting up of an investigation wing of the lokpal for the purpose of conducting investigation of any offence alleged to have been committed by a public servant punishable under the prevention of corruption act, 1988 it further provides that till such time the investigation wing is constituted by the lokpal, the central government will make available the services of its investigation officers and other staff required by the lokpal it also provides for extension of powers and jurisdiction of officers of the investigation wing of the lokpal to the states with the consent of the concerned state government and on such extension the members of the investigation wing of the lokpal will have jurisdiction and powers under certain provisions of the delhi special police establishment act, 1946 to act as if they were members of the police force of the concerned stateclause 13 - this clause stipulates that the investigating officers shall be of the rank of deputy superintendent of police or any other officer of equivalent rankclause 14 - this clause lays down that the lokpal may require the investigating officer of its investigation wing to make a preliminary investigation and submit a report within a specified time so as to specify itself as to whether or not the matter requires to be inquired into further by the lokpalclause 15 - this clause seeks to provide that the lokpal may constitute a prosecution wing under a director of prosecution with such other officers and employees as required to assist him for the purpose of prosecution of public servants in relation to offences punishable under the prevention of corruption act, 1988, such prosecution shall be on complaints to be made by the lokpal before the special courtclause 16 - this clause lays down that the expenses of the lokpal including salaries, allowances and pensions payable to or in respect of chairperson, members, secretary or other officers or staff of the lokpal shall be charged on the consolidated fund of india it also provides that any fees or other moneys taken by the lokpal shall form part of the consolidated fund of indiaclause 17 - this clause deals with the jurisdiction of lokpal sub-clause (1) seeks to provide that the lokpal shall inquire into any matter involved in or arising from or connected with any allegation of corruption made in a complaint in respect of prime minister, after he has demitted the office of the prime minister, a minister, a member of either house of parliament, any group "a" officer or equivalent or above from against the public servants as defined in sub-clauses (i) and (ii) of clause (c) of section 2 of the prevention of corruption act, 1988 who was serving or has served in connection with the affairs of the union, and chairperson or member or officers of certain boards, corporations, authority, company, society, trust, etc established by an act of parliament or wholly or partly financed or controlled by the central government; director, manager, secretary or other officers of certain societies, association of persons etc and director, manager, secretary or other officer of every other society, etc wholly or partly financed or aided by the government and the annual income of which exceeds such amount as may be notified by the central government which are for non-religious purpose and are in receipt of public donations however, the various offices held by the prime minister shall not come within the purview of this provisionsub-clause (2) provides that the lokpal shall not inquire into any matter against any member of either house of parliament in respect of anything said or vote given by him in parliament or any committee thereof covered under the provisions of clause (2) of article 105 of the constitutionsub-clause (3) provides that the lokpal may inquire into any act or conduct of any person if such person is associated with the allegation of corruption under the prevention of corruption act, 1988sub-clause (4) seeks to provide that in the matters in respect of which a complaint has been made under the proposed legislation shall not be referred for inquiry under the commissions of inquiry act, 1952 the explanation to clause 17 clarifies that a complaint under the proposed legislation shall relate only to a period during which the public servant was holding or serving as a public servantclause 18 - this clause lays down that matters pending before any court or committee or authority prior to commencement of the proposed legislation shall be continued before such court, committee or authority, as the case may be however, such continuance of proceedings will not affect the powers of the lokpal to inquire into such matter under the proposed legislationclause 19 - this clause seeks to provide that the jurisdiction of the lokpal may be exercised by benches thereof a bench of the lokpal may be constituted by the chairperson with two or more members every bench shall ordinarily consist of at least one judicial member in it the benches of lokpal shall ordinarily be at new delhi and at such places as the lokpal may, by regulations, specifyclause 20 - this clause seeks to empower the chairperson to distribute the business of lokpal amongst its benches and also specify the matters which may be dealt with by each benchclause 21 - this clause seeks to provide that the chairperson may transfer any case pending before one bench for disposal to any other bench on receipt of an application for such transfer from the complainant or the public servantclause 22 - this clause seeks to provide that the decision of the lokpal shall be according to the opinion of the majority of the members of lokpal however, if the members of a bench consisting of two members differ in opinion on any point or points shall be referred to the chairperson the chairperson may either hear such point or points himself or refer the same for hearing by one or more other member and it shall be decided accordingly to the opinion of the majority of the members who have heard the case including those who first heard itclause 23 - this clause makes provision relating to complaint and inquiry and investigation by lokpal it provides that on receipt of a complaint, the lokpal may either make preliminary inquiry or direct its investigation wing to make a preliminary inquiry to ascertain whether there exist a prima facie case for proceeding in the matter a preliminary inquiry or preliminary investigation should ordinarily be completed within thirty days however, this period could be extended for a further period of three months from the date of receipt of the complaint after recording the reasons for extension it also provides that in cases where the lokpal is of the opinion that it is not in the interest of justice to either hold preliminary inquiry or preliminary investigation it may for reasons to be recorded in writing refer the matter for investigation sub-clause (4) provides that the lokpal before coming to a conclusion in the course of a preliminary inquiry that a prima facie case is made out against a public servant, the lokpal shall give an opportunity to the public servant of being heard it further provides that where the lokpal is of the opinion that prima facie case is made out against the public servant, the public servant against whom such investigation is being conducted shall be given an opportunity to be heard before filing the charge sheetclause 24 - this clause seeks to provide that the persons against whom any inquiry or investigation is proposed to be conducted shall be allowed to inspect any record in connection with the commission of any alleged office which are necessary for him to defend his case and take extracts therefromclause 25 - this clause provides that persons likely to be prejudicially affected are to be provided a reasonable opportunity of being heard in the inquiry and to produce evidence in his defence consistent with the principles of natural justice however, this will not apply where the credibility of a witness is being questionedclause 26 - this clause seeks to provide that lokpal may require any public servant or any other person to furnish information or produce documents relevant to inquiry or investigationclause 27 - this clause makes provision that no previous sanction or approval shall be required by the lokpal or its investigation wing under section 197 of the code of criminal procedure, 1973 or section 19 of the prevention of corruption act, 1988clause 28 - this clause makes provision for the action to be taken by the lokpal on conclusion of inquiry or investigation in relation to public servants who are not ministers or members of parliament it further provides that on conclusion of inquiry or investigation, where it is found that there is commission of offence under the prevention of corruption act, 1988 by a public servant, the lokpal may file a case in the special court and send a copy of the report and its findings to the competent authority, recommend to the competent authority initiation of disciplinary proceedings and also provide a copy of the report to the public servant or his representativeclause 29 - this clause makes provision for action to be taken by the lokpal on conclusion of inquiry or investigation against public servants being ministers or members of parliament it provides that where the commission of offence under prevention of corruption act, 1988 by such public servants has taken place, the lokpal may file a case in the special court and send a copy of the report along with its findings to the competent authority as defined in the proposed legislation it also provides that the competent authority shall examine the report and communicate to the lokpal within a period of ninety days from the date of receipt of the report, the action taken or proposed to be taken on the basis of the report however, in computing the period of ninety days, the period during which the parliament will not be in session shall be excludedclause 30 - this clause seeks to confer power of search and seizure of documents on the lokpalclause 31 - this clause provides that the lokpal shall have all the powers of a civil court in certain matters and the proceedings before the lokpal shall be deemed to be judicial proceedings within the meaning of section 193 of the indian penal codeclause 32 - this clause seeks to make provision that the lokpal may utilize the services of any officer or investigating agency of the central government or the state government, as the case may be it also enables the lokpal to confer certain powers on such officersclause 33 - this clause makes provision for provisional attachment of assets by the lokpal or any investigation officer authorised by it if such assets are any proceeds of corruptionclause 34 - this clause makes provision for confirmation of provisional attachment of assets made by the lokpal under clause 33 by the special courtclause 35 - this clause seeks to provide that the lokpal may recommend transfer or suspension of any public servant connected with allegation of corruption this clause also provides that ordinarily the recommendation of the lokpal shall be accepted by the governmentclause 36 - this clause seeks to provide that the lokpal may give directions to prevent destruction of records during inquiryclause 37 - this clause provides that the lokpal may, by general or special order in writing, and subject to such conditions and limitations as may be specified therein, direct that any administrative or financial power conferred on it may also be exercised or discharged by such of its members or officers or employees as may be specified in the orderclause 38 - this clause provides for constitution of special courts by the central government as recommended by the lokpal to hear and decide the cases arising out of the prevention of corruption act, 1988 or under the proposed legislation it also provides that the special courts shall ensure completion of each trial within a period of one year from the date of filing the case in the court however, in case the trial cannot be completed within a period of one year, the special court shall record reasons therefor and complete the trial within a further period of not more than three months or such further periods not exceeding three months each, for reasons to be recorded in writing, before the end of each such three months period, but not exceeding a total period of two yearsclause 39— this clause makes provision for issue of letter of request to a court or an authority in the contracting state in certain casesclause 40—this clause makes provisions for handling of complaints against the chairperson and members of the lokpalclause 41 - this clause provides for the provisions for dealing the complaints against officials of lokpalclause 42 - this clause provides that when a public servant has committed an offence under the prevention of corruption act, 1988, the special court may make an assessment of loss, if any, caused to the public exchequer on account of actions or decisions of such public servant not taken in good faith and for which he stands convicted, and may order recovery of such lossesclause 43 - this clause seeks to provide that the lokpal shall prepare its budget showing the estimated receipts and expenditure of the lokpal and forward the same to the central government for interventionclause 44 - this clause provides that without prejudice to the provisions of clause16, the central government may make grants of such sums of money to the lokpal as are required to be paid for salaries and allowances payable to the chairperson and members and the administrative expenses, including the salaries and allowances and pension payable to or in respect of officers and other employees of the lokpalclause 45 - this clause provides for maintaining the accounts and other relevant records and annual statement of accounts by the lokpal it further provides that accounts of the lokpal shall be audited by the comptroller and auditor general of india it also provides that the accounts of lokpal together with the audit report thereon shall be forwarded annually to the central government and the central government shall lay the same before each house of parliamentclause 46 - this clause provides that the lokpal shall furnish to the central government such returns or statements and such particulars with regard to any matter under the jurisdiction of lokpal as the central government may prescribe from time to timeclause 47 - this clause provides that the public servants shall make a declaration of their assets and liabilities in the manner as provided in this actclause 48 - this clause provides that any wilful failure on the part of a public servant to declare his assets shall amount to presumption that the assets have been acquired by corrupt meansclause 49 - this clause provides that if any person makes false or frivolous or vexatious complaint under this act, he shall be liable for prosecution and on conviction he may be punished with imprisonment for a minimum term of two years and a maximum term of five years and with fine minimum of which shall be twenty-five thousand rupees and maximum of two lakh rupeesclause 50 - this clause provides that if false complaint is made by the society or association of persons or trust, in that case every person who, at the time of commission of offence, was directly in-charge of the affairs or activities of such society etc shall be deemed to be guilty of the offence under clause 48 and liable for punishmentclause 51 - this clause provides for protection of public servant from legal proceedings, etc, for the action taken in good faithclause 52 - this clause provides for the protection of action taken in good faith by lokpal, any officer, employee, agency or any person in respect of anything done or intended to be done under the proposed legislation or the rules or regulations made thereunderclause 53 - this clause provides that the chairperson, members, officers and other employees of the lokpal shall be public servants within the meaning of section 21 of the indian penal codeclause 54 - this clause lays down the period of limitation for filing of complaints before the lokpal as seven years from the date of commission of the alleged offenceclause 55 - this clause provides that no civil court shall have jurisdiction in the matters for which lokpal is empowered under the proposed legislationclause 56 - this clause provides that legal assistance for defending a case before the lokpal shall be provided to every person against whom complaint has been made before it, if such assistance is requested forclause 57 - this clause seeks to provide that the provisions of the proposed legislation shall have overriding effectclause 58 - this clause provides that the provisions of the proposed legislation shall be in addition to any other law for the time being in forceclause 59 - this clause seeks to amend certain enactments as specified in second schedule to the proposed legislationclause 60 - this clause seeks to empower the central government to make rules for carrying out the provisions of the proposed legislation sub-clause (2) of the said clause enumerates the various matters in respect of which such rules may be madeclause 61 - this clause seeks to confer power on the lokpal to make regulations for carrying out the provisions of the proposed legislation consistent with the provisions of the proposed legislation and the rules made by the central government under clause 60 sub-clause (2) enumerates the various matters in respect of which such regulations may be madeclause 62 - this clause provides that every rule and every regulation made under the proposed legislation shall be laid before each house of parliamentclause 63 - this clause relates to the power of the central government to remove difficulties in case any difficulty arises in giving effect to the provisions of the proposed legislation, the central government may make such provisions as may be necessary in removing the difficulties by order published in the official gazette however, no such order shall be made under this clause after the expiry of a period of two years from the commencement of the proposed legislation and every such order shall also be required to be laid before each house of parliamentthe first schedule to the proposed legislation lays down the form of oath or affirmation which may be taken by any person before entering upon the office of chairperson or member of the lokpalthe second schedule contains the details of amendments in certain enactments which are consequential to the enactment of the proposed legislation financial memorandum sub-clause (1) of clause 3 of the bill provides for the establishment of an institution to be called the lokpal for the purpose of making inquiries in respect of complaints as may be made under the proposed legislation2 sub-clause (2) of clause 3 provides for the appointment of the lokpal consisting of a chairperson and eight members clause 7 of the bill envisages that the salary, allowances and other conditions of service of, the chairperson of the lokpal shall be the same as those of the chief justice of india and the members as those of the judges of the supreme court this clause also provides that the salary payable to the chairperson and members shall be reduced by any pension and pension equivalent to other pensionary benefits to which the member may be entitled to in respect of any previous service under the government of india or under the government of a state3 clause 11of the bill provides for the appointment of a secretary and such other officers and employees for the lokpal sub-clause (2) of the said clause provides that the conditions of service of secretary and other officers and staff of the lokpal shall be such as may be specified by regulations made by the lokpal for the purpose4 sub-clause (1) of clause 12 provides that the lokpal shall constitute an investigation wing for the purpose of conducting investigation of any offence alleged to have been committed by a public servant punishable under the prevention of corruption act, 1988 sub-clause (1) of clause 15 of the bill provides that the lokpal shall constitute a prosecution wing under a director of prosecution and such other officers and staff for the purpose of prosecution of public servants in relation to any complaint by the lokpal sub-clause (1) of clause 32 empowers the lokpal to utilise the services of any officer or investigating agency of the central government or any state government for the purpose of conducting any inquiry5 clause 16 of the bill provides that the expenses of the lokpal including the salaries, allowances and pensions payable to or in respect of the chairperson, members or secretary or other officers or staff of the lokpal shall be charged on the consolidated fund of india and any fees and other moneys taken by the lokpal shall form part of that fund6 at this stage, it is not possible to give precise details of the expenditure to be incurred on the lokpal it is, however, expected that the bill, if enacted and brought into operation, would involve a non-recurring expenditure of fifty crores of rupees and a recurring expenditure of hundred crores of rupees in a financial year in case it becomes necessary to construct a building to house the establishment of the lokpal, additional expenditure of a non-recurring nature of the order four hundred crores of rupees may also be involved7 the bill, if enacted, is not likely to involve any other recurring or non-recurring expenditure memorandum regarding delegated legislationclause 60 of the bill empowers the central government to make rules for the purpose of carrying out the provisions of the proposed legislation sub-clause (1) of the said clause specifies the various matters in respect of which the rules may be made these matters, inter alia, relate to the form of complaint referred to in clause (d) of sub-section (1) of section 2; the term of search committee, fee and allowances payable to the members of search committee and the manner of selection of panel of names; procedure of inquiry into misbehaviour for removal of the chairperson or any member; the posts in respect of which appointments shall be made after consultation with the union public service commission; matters for which the lokpal shall have the powers of a civil court; the manner of sending an order of attachment to a special court; the manner of transmitting the letter of request under sub-section (2) of section 39; the manner of making reference to the chief justice of india; the form and the time for preparing the budget; the form for maintaining accounts and other relevant records and the form of annual statement of accounts; the form and manner and time for preparing the returns and statements under sub-section (1) of section 46; the form and the time for preparing the annual report; the form of annual return to be filed by a public servant under sub-section (5) of section 47; the minimum value for which the competent authority may condone or exempt a public servant from furnishing information in respect of assets under the proviso to section 482 clause 61 of the bill empowers the lokpal to make, by notification, regulations for carrying out the provisions of the proposed legislation such regulations should be consistent with the provisions of the proposed legislation and the rules made thereunder the matters in respect of which the lokpal may make regulations, inter alia, include the conditions of service of the secretary and other officers and staff of the lokpal and the matters which in so far as relate to salaries, allowances, leave or pensions, the place of sittings of benches of the lokpal, the manner for displaying the status of all complaints pending or disposed of on the website of the lokpal, and the manner and procedure of conducting an inquiry or investigation3 the rules and regulations made under the proposed legislation shall be required to be laid before each house of parliament4 the matters in respect of which rules or regulations may be made under the proposedlegislation are matters of procedure or 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 extract from the commissions of inquiry act, 1952 (60 of 1952) appointment of commission3 (1) the appropriate government may, if it is of opinion that it is necessary so to do, and shall, if a resolution in this behalf is passed by each house of parliament or, as the case may be, the legislature of the state, by notification in the official gazette, inquiry into any definite matter of public importance and performing such functions and within such time as may be specified in the notification, and the commission so appointed shall make the inquiry and perform the functions accordingly:provided that where any such commission has been appointed to inquire into any matter—(a) by the central government, no state government shall, except with the approval of the central government, appoint another commission to inquire into the same matter for so long as the commission appointed by the central government is functioning;(b) by a state government, the central government shall not appoint another commission to inquire into the same matter for so long as the commission appointed by the state government is functioning, unless the central government is of opinion that the scope of the inquiry should be extended to two or more states ________ extract from the prevention of corruption act, 1988 (49 of 1988) 13 (1) criminal misconduct by a public servant(2) any public servant who commits criminal misconduct shall be punishable with imprisonment for a term which shall be not less than one year but which may extend to seven years and shall also be liable to fine 14 whoever habitually commits—(a) an offence punishable under section 8 or section 9; or (b) an offence punishable under section 12, habitual committing of offence under sections 8, 9 and 12shall be punishable with imprisonment for a term which shall be not less than two years but which may extend to seven years and shall also be liable to fine chapter v sanction for prosecution and other miscellaneous provisions19 (1) no court shall take cognizance of an offence punishable under sections 7, 10,11, 13 and 15 alleged to have been committed by a public servant, except with the previous sanctions,—previous sanction necessary for prosecution(a) in the case of a person who is employed in connection with the affairs of the union and is not removable from his office save by or with the sanction of the central government, of that government;(b) in the case of a person who is employed in connection with the affairs of a sate and is not removable from his office save by or with the sanction of the state government, of that government;(c) in the case of any other person, of the authority competent to remove him from his office _______extract from the code of criminal procedure, 1973(2 of 1974) prosecution of judges and public servants197 (1) when any person who is or was a judge or magistrate or a public servant not removable from his office save by or with the sanction of the government is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no court shall take cognizance of such offence except with the previous sanction—(a) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of the union, of the central government;(b) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of a state, of the state government : provided that where the alleged offence was committed by a person referred to in clause (b) during the period while a proclamation issued under clause (1) of article 356 of the constitution was in force in a state, clause (b) will apply as if for the expression "state government" occurring therein, the expression "central government" were substituted ————— a billto provide for the establishment of the institution of lokpal to inquire into allegations of corruption against certain public functionaries and for matters connected therewith or incidental thereto—————(shri v narayanasamy, minister of state in the ministry of personnel, public grievances and pensions) | Parliament_bills | f1a39818-7ec2-59ce-bf0d-8f2166f42649 |
bill no 88 of 1976 the kerala legislative assembly (extension of duration) second amendment bill, 1976 a billto provide for the further extension of the duration of the present legislative assembly of the state of kerala be it enacted by parliament in the twenty-seventh year of the republic of india as follows:-1 this act may be called the kerala legislative assembly (extension short of duration) second amendment act 1976 title 5 2 the period of five years [being the period for which the legislative assembly of a state may, under clause (1) of· article 172 of the constitution, continue from the date appointed for its first meeting] in relation to the legislative assembly of the state of kerala, which was extended for a period of six months by the kerala legislative assembly (extension of 10 duration) act, 1975 and for a further period of six months by the kerala 46 of 1976 legislative assembly (extension of duration) amendment act, 1976 is hereby extended for a further period of six months and accordingly in section 2 of that act, for the words "one year", wherever they occur, tlie words "eighteen months" shall be substituted further extension of duration of the kerala legislative assembly and amend_ ment of act 33 of 1975 statement of objects and reasonsthe duration of the kerala legislative assembly, as extended by the kerala legislative assembly (extension of duration) amendment act, 1976 (46 of 1976), is due to expire on the 21st october, 1976 the circumstances in which the dur'ation of the kerala legislative asst!mbly was extended as aforesaid still continue to prevail it is, therefore, felt that it is not desirable to hold the elections now it is proposed that the duration of the existing legi'slative assembly of kerala may be extended for a further period of six months with effect from the 22nd october, 1976 2 under the proviso to clause (1) of article 172 of the constitution, parliament has the power to extend by law, while a proclamation of emergency is in operation, the duration of the legislative 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 3 the bill seeks to give effect to the object mentioned above new delhi; the 23ird august 1976 h r gokhale extract from the kerala legislative assembly (extension of duration) act, 1975 (33 of 1975)extension of duration of the present kerala legislalative assembly 2 the period of five years [being the period for which the i legislative assembly of a state may, under clause (1) of article 172 of the constitution, continue from the date appointed for its first meeting] in relation to the present legislative assembly of the state of kerala shall, while the proclamations of emergency issued on the 3rd day of december, 1971 and on the 25th day of june, 1975, are both in operation, be extended for a period of one year: provided that if both or either of the said proclamations cease or ceases to operate before the expiration of the said period of one year, the present legislative assembly of the state of kerala shall, unless previously dissolved under clause (2) of article 174 of the consatutio'l, continue until six months after the cesser of operation of the said proclamations or proclamation, but not beyond the said period of one year a bill to provide for the further extension of the duration of the present legislative assembly of the state of kerala (h r gokhale, minister oj law, justice and company affair~) | Parliament_bills | f2738c1d-2a2a-5b68-9e9f-97c0e44247e4 |
bill no xi of 2014 the exploited, indebted and poverty stricken farmers (protection, prevention of suicides and welfare) bill, 2014 a billto provide for the protection of farmers from exploitation by moneylenders, middlemen,unscrupulous traders and others, removal of indebtedness, remunerative prices for their produce, increasing farm yield by improving farming practices by modern techniques and allied occupations, extending protective umbrella against natural calamities in which crops are lost by way of compulsory insurance of crops and livestock and provision of adequate compensation, work, food, potable water, fodder, etc during calamity, extending compulsory market intervention in case of bumper crops, old age allowance, soft loans from banks and other institutions and other welfare measures to be undertaken by the state so as to prevent the distressed farmers from committing suicide and for matters connected therewith and incidental theretobe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—short title, extent and commencement(2) it extends to the whole of indiadefinitions2 in this act, unless the context otherwise requires,—554 of 1966(a) "agricultural produce" include paddy, wheat, coarse cereals, pulses, sugarcane, gram, cotton, oilseeds, vegetables, fruits, jute, coconut, tobacco, areca nuts and such other agricultural produces which may be notified from time to time by the central government in the official gazette and also include seed as defined in the seeds act,1966;(b) "appropriate government" means in the case of a state, the government of that state and in other cases, the central government;10(c) "bumper crop" means the excess yield of any agricultural produce of a farmer when the return to the farmer is not commensurate with its cost of production;(d) "farmer" means a person who owns land and cultivates or causes it to be cultivated for agricultural or horticulture purposes and includes small and marginal farmers as identified by the appropriate government or by the union planning commission, as the case may be;15(e) "fund" means the national farmers natural calamity and welfare fund established under section 3;20(f) "natural calamity" includes drought, flood, cyclone, hailstorm, extreme cold and frost, winterkill, sunami, storm, fire, excessive rains, snow, damages, caused by wild life, insect infestation of large scale magnitude, plant diseases and such other natural phenomenon as may be notified by the appropriate government in the official gazette, from time to time;(g) "prescribed" means prescribed by rules made under this act253 (1) the central government shall, as soon as may be, but not later than six months from the commencement of this act, establish a national farmers natural calamity and welfare fund with an initial corpus of rupees fifty thousand crore to be provided by the central government, after due appropriate made by parliament by law in this behalf for carrying out the purposes of this actestablishment of the national farmers natural calamity and welfare fund(2) after the initial stage of the establishment of the fund, moneys shall be provided to the fund by the central government and governments of the states in proportion to the population of farmers and in such manner as may be prescribed30(3) the fund shall also comprise moneys received from the general public, body corporate, financial institutions domestic as well as foreign ones, as donations or gifts as the case may be(4) the fund shall be utilized for,—35(a) paying adequate compensation to farmers affected by natural calamity by way of losing crops, livestock, movable for immovable property due to such calamity;(b) paying old age allowance to the farmers; (c) implementing special assistance package to be formulated by the appropriate government for the children, physically challenged and old farmers and others vulnerable to the fury of natural calamity;40(d) for extending educational facilities to the children of farmers and assistance for the marriage of their grown up daughters;(e) making provision for food, drinking water, fodder and other necessities of day to day life in natural calamity affected rural areas;45(f) timely and adequate supply of quality seeds, manure, fertilizers, insecticides, etc to the farmers;(g) paying the premiums of crop insurance of poverty stricken farmers; (h) providing healthcare facilities to the farmers and their families; (i) providing maternity services to the rural womenfolk;5(j) establishment of well equipped and modern veterinary hospitals in everyblock to assist farmers in animal husbandry;(k) promoting group farming for better farm management and makingagriculture economically viable;(l) providing institutional mechanism for efficient marketing and export offarm produce;10(m) such other purposes as the central government may deem necessary andexpedient for carrying out the purposes of this act(5) the fund shall be administered in such manner as may be prescribed154 (1) the central government shall, as soon as may be, in consultation with the governments of the states, formulate a long-term action plan for the protection and welfare of farmers in particular for the farmers of calamity prone areas or regions of the country as may be necessary(2) in particular and without prejudice to the generality of the provisions of subsection (1) of section 4 such action plan may include,—central government to formulate long-term action plan for the protection and welfare of farmers20(a) comprehensive crop and livestock insurance scheme to make up the lossesof farmers due to natural calamity;(b) compulsory market intervention in case of bumper crop; (c) writing off loans and interest of the farmers affected by natural calamity; (d) easy credit facility with interest free or with nominal rate of interest from thebanks and financial institutions;25(e) remunerative prices for the agricultural produces; (f) such welfare measures as may be deemed necessary to protect the exploited,indebted and poverty stricken farmers of the country;5 in order to provide protective umbrella to the distressed, exploited, indebted and poverty stricken farmers, it shall be the duty of the appropriate government to,—30protective umbrella for farmers by the appropriate government(a) compulsorily monitor the trends of production of agriculture produce ofevery sowing season so as to arrive of the estimates of likely production, local consumption, purchases by government agencies, surplus, etc;35(b) in case of bumper crop and surplus caused therefrom, make affordabletransportation arrangements to carry the surplus produce to identified areas where such produce is likely to be consumed and make marketing and yard facilities for such surplus;(c) ensure that farmers do not resort to distress sale and take appropriate measuresto rein in the unscrupulous traders who exploit the farmers by not purchasing their yield by forming cartel for this purpose;40(d) purchase the surplus produce through its agencies by extending compulsorymarket intervention;(e) fix the remunerative prices of agricultural produce from time to time; (f) compulsory remove the middlemen operating in the wholesale and other marketswho exploit the farmers;(g) study the requirements of farmers for promoting agriculture through agricultural education, research, training through modern krishi vigyan kendras, kisan call centres and agricultural universities;(h) establish well equipped modern veterinary hospitals in every block to assist farmers in animal husbandry;5(i) promote agro based industries like food processing, dairying, poultry, rearing of livestock, piggery, bee keeping, etc to enhance farm income;(j) promote cultivation of vegetables, spices, floriculture, pisciculture, sericulture, horticulture, etc;10(k) extend all the government schemes of employment generation and for self employment compulsorily in the rural areas for the benefit of farmers;(l) ensure easy institutional loans to remove indebtedness; (m) extend such other protective measures as may be prescribed156 notwithstanding anything contained in any other law for the time being in force, the central government shall formulate special provisions for the exploited, indebted and poverty stricken farmers of suicide prone region of vidarbha in maharashtra, areas of punjab, madhya pradesh, karnataka, andhra pradesh and such areas in other parts of the country which may include,—special provisions for farmers of vidarbha region and other suicide prone areas20(a) directing all the banks, including cooperative and regional rural banks and other financial institutions which give agricultural loans to stop all recovery processes and to start financial settlement process in each case where loan has been taken by a farmer and who has not been able to repay the loan due to effects of natural calamity or otherwise and settle all such cases in the following manner:—25(i) the loan amount to be segregated in two parts, namely the principal and interest separately;(ii) simple interest to be calculated on the principal amount from the date of actual drawal of loan to the date of settlement process;(iii) the amount already paid back by farmers shall first be adjusted against the principal amount and thereafter against the interest;30(iv) the balance unpaid amount shall be divided into ten equal annual instalments without charging interest and recovered every year and no legal process shall be initiated till farmers defaults in payment for three years consecutively;35(v) the interest shall be charged in such a way that it does not exceed the rate of interest given to farmers on the savings deposited with the banks and financial institutions;(vi) the final settlement of loan shall be done in such a way that the farmer is not required to pay more than forty per cent of the original principal amount by way of interest;40(vii) if farmer has repaid the loan to the extent of fifty per cent, he shall automatically be considered eligible for fresh loan; and(viii) in case of natural calamity, instalments of loan against the farmers shall be written off treating it as bad debt:45(b) reimbursement of loans and concessions given to the farmers by banks and financial institutions in case, the farmers are unable to repay the amount(c) prohibition on moneylenders in lending money to the farmers, in case any loan given by such moneylenders to any farmer shall be deemed to have been written off(d) providing public employment to one of the dependents of a farmer who loseshis life as a consequence of natural calamity irrespective of the fact that such farmer having committed suicide in such manner as may be prescribed5(e) providing adequate financial assistance to the family of the farmer havingcommitted suicide in case he has a daughter of marriageable age for her marriage, and(f) such other measures as may be necessary for carrying out the purposes of this act107 the central government shall, after due appropriation made by parliament by lawin this behalf, provide requisite funds for carrying out the purposes of this actcentral government to provide funds power to remove difficulty8 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 expedient for the removal of the difficulty15act to have over-riding effect9 the provisions of this act and the rules made thereunder shall have effectnotwithstanding anything inconsistent therewith contained in any other law for the time being in force10 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 laws20power to make rules11 the central government may, by notification in the official gazette, make rules forcarrying out the purposes of this act statement of objects and reasonsours is predominantly an agrarian country and agriculture is the backbone of our economy as it immensely contributes to gross domestic product (gdp) and generates largest number of employment opportunities the farmers sustain the country with food security and supply the largest share of raw material to industrial sector its export share is also considerable which brings precious foreign exchange in the country but, unfortunately, the farmer in our country is the most exploited, heavily indebted and poverty stricken many a time when the debt burden becomes unbearable and farmers who are unable to withstand this burden end their lives by committing suicide depsite the fact that farmers and agricultural labourers are considered to be brave by nature and the phenomenon of suicides does not go along with their psyche but economic hardships are forcing them to take the extreme step which may eventually lead to social turmoilthe national farmers commission of india had recently highlighted that nearly one lakh fifty thousand farmers have committed suicides in the country since 1990 incidentally, suicides of farmers has taken place in those states where green revolution has been a success story namely, punjab, maharashtra, madhya pradesh, kerala, tamil nadu, karnataka, andhra pradesh, chhattisgarh, etc in maharashtra and in particular in the vidarbha region alone the figure of farmers committing suicides touched one lakh thirty one thousand during 1993-2006 and the trend is still continuing in the state in fact, hardly any state has undertaken comprehensive enumeration of the suicides of farmers nevertheless the suicide of farmers is a blot on our democracy but natural calamities play major role in destroying the hopes of the farmers as they have to bear the brunt of the natural calamities their crops are damaged and farmers become penniless making them defaulters in repayment of loans taken from the institutions or from the moneylenders when they are hounded, in particular by the moneylenders, the hapless farmers resort to committing suicidesacute poverty and indebtedness is another major factor for the farmers for taking the extreme step of committing suicides according to national sample survey organisation nsso (2005) 486 per cent of the total farmer households are reported to be indebted in 2005 the incidence of indebtedness is highest in andhra pradesh where 82 per cent farmers are indebted followed by tamil nadu, punjab, kerala, etc in maharashtra 548 per cent farmers were indebted in short, nearly 50 to 53 per cent farmers in many other states are facing indebtednessthe two recent decisions of the central government namely the package of rupee 25000 crore to families of suicide victims and debt waiver of 70,000 crore rupee for farmers show that the nation has at least recognised the seriousness of the phenomenon but much more needs to be done in this regard the seriousness and dimensions of the phenomenon warrants a census survey of all those farmers who have committed suicides then various welfare measures need to be extended to the farmers a national farmers natural calamity welfare fund is required to be established all efforts should be made to remove the indebtedness and acute poverty of the farmers by releasing more packages and allocating more budgetary support to this vital sectorhence this billraj kumar dhoot financial memorandumclause 3 of the bill provides for the establishment of a national farmers natural calamity and welfare fund with initial corpus of fifty thousand crore rupee to be provided by the central government and thereafter central government will have to contribute to the fund along with the states clause 7 of the bill makes it obligatory for the central government to provide requisite funds to carry 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 sixty thousand crore rupee may involve as recurring expenditure per annuma non-recurring expenditure to the tune of ten thousand crore rupee may also involve from the consolidated fund of india memorandum regarding delegated legislationclause 11 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 protection of farmers from exploitation by moneylenders, middlemen,unscrupulous traders and others, removal of indebtedness, remunerative prices for their produce, increasing farm yield by improving farming practices by modern techniques and allied occupations, extending protective umbrella against natural calamities in which crops are lost by way of compulsory insurance of crops and livestock and provision of adequate compensation, work, food, potable water, fodder, etc during calamity, extending compulsory market intervention in case of bumper crops, old age allowance, soft loans from banks and other institutions and other welfare measures to be undertaken by the state so as to prevent the distressed farmers from committing suicide and for matters connected therewith and incidental thereto————(shri rajkumar dhoot, mp)gmgipmrnd—1091rs(s4)—11-07-2014 | Parliament_bills | 4948ece0-4d4f-5778-90e6-93edf63c84ba |
bill no1 ef jm the delhi municipal laws (amendment and valida tion) bill, 1980 a billfurther to amend the punjab mu1licipal act, 1911, ci8 in force in, new delhi, and the delhi municipal corporation act, 1957 '' '," be it enacted by parliament in the thirtyfirst year ot the republic of india as follows: - i this act may be called the delhi municipal laws (amendment short add validation) act, 1980 title amend· mentof section 3 punjab act iiiol 1911 ;; 2 lrhhe punjab municipal act, 1911, as in forte iri new delhi (hereinafter referred to as the municipal act), in cla~ (b) of sulhection (1) of section 3, expumation i and etcptantttion ii shall be renumbered as explanticicm 1] and e:rpzamtion' iii respectively and before e~ ii as so renumbered, the' follbwingexplantltibn shall be inserted, : 0 namely:- ·i;j'planation i-fqf the purppses; ~ this clause,the exqftlillsion "the gross annual rent at, w~ch $uch ho~ b1" builclin&: tosetber with its appurtenances and any furniture that may be let for use or ' ,e~ymenttherewith m~ re~~q1y be, ~~ to let" shall, 1<; ,,' dotw~thstmdinganythingccmtaid8d· ia aj)y,~~,law tqr~ time , ,' be~g in force, mean and be deemed always to have ~~ ~ ,~l rent received or receivable for such house or building or where the \ ciual ~entreceived~ lorreoetvawe is":than ··'ibete~d rent determined for such bouser'or:~frg\uddeir, et, )the may be, in accordance with the principles wd down in, the law relating to control of rents, for _ time being in force, then the standard rent! 3 in the delhi municipal corporation act, 1957 (hereinafter referred 66 of 1957 to as the corporation act), in section 116,-amendmentor section 116 (i) the second proviso to sub-section (1) shall be omitted; and 5 (ioi) the following explamtion shall be added at the end, namely:-'expzanation-for the purposes of this section, the expression "the annual rent at which such land or building might reasonably be expected to let" shall, notwithstanding anything 10 contained in any other law for the time being in force, mean and be deemed always to have meant the actual rent received or receivable for such land or building or the standard rent determined for such land or building under, or, as the case may be, in accordance with the principles laid down in, the law relating i 5 to control of rents, for the time being in force, whichever is higher' validation 4 (1) notwithstanding anything contained in any judgment, decree, order or determination of any court, tribunal or other authority, any 88leslklefttop l'hiisessment, determination or redetermination of the 20 annual value or rateable value of any property '~der the municipal act or the ooppol'ation act, aji51 levy or collection of tax on 5lidl property made or purporting to have been made, any action or thing taken or done in relation to such assessmellt or reassessment, determination or redetermination of the annual value or rateable value or levy or collection 25 of such tax under the provisions of tfte municipal act or the corporation j\+t ~ lh:~ ca~ il}8y~, (it any tim~ before the commencement of this act, slwl ~ peeilled ~o pe a~ valid 8lld ~ve ~ if s\lc)l assessment or reassessment, determination or redetermination, levy or collection or aotioq or tiung wen made,taken or done wu:iel- tile ){uaiqpil,fqt; as 30 amended by section 2 of this act, or, as the case may tmt, wle:\« ~ col'-poration act, as amended by section 3 of this act, and accordingly-(a) all acts, proceedings or things done or action taken by the n~ ~i ~~~ ~~~ qf ~y ult! mwwipf'l ~rtion q' ptulj w ~y itj\y ~ ~ '''~aofi', , tre ciglj\t~ 9f ~~ 3~ ~ in ~qp with lay ~t 9r 1'i mi,llt 4~'" -u 9, ~~jwltiop of vlf awlu~ valia, @f r_~e vu- ~ ~ couetiqi!l qf s1jqb jwi, far mj purpo@es qe 4""",, tq ~ i1i\tf to have always been as valid and effective as if the ame~ in the municipal act by section 2 of this act or, as ~he case may 40 be, the al1}~~ents ~ ill the cerporauon act, by section 3 at this ad qad " jn force at all relevant times; (b) po suit or other pr~, shall be rnaiiltaifted ()f' ooiltinued ida'i17' eeurt, tribunal er ~foft ad, authority for the refund ei any suet) tax;ancj 4s (0) e8ilrt, uibaal qr ~u , or onie4treetina tm _lad "" ', bueit tao (2) ,for the removal of doubts it is hereby deelated that nothing in sub-section (1) shall be construed as preventin; my pel'llgl'l-5 10 (a) 1rotn quelltioninl ill aoeordange witb tbe provi&iom of the munieipil act, as amend by leqtion 2 of thia ~ or, as the case may be, the corporation art" u ameded by uod 3 of this act, the aues&melltor reasaament, fie~tion or redetemdnation of the annual value or rateable value, levy or colleeijon of such tax for any period, or (b) from claiming refund of any tp paid by him in 8xci of the amount due from him under the municipal act, as amended by section 2 of this act, or, the corporation act, as amended by mction 3 of this act statement of objects and reasonsunder \he punjab ,municipal act, 1911" as in fol1:e in ?few pelbi tax on any house or building is leviable on ~ bam, at its , 'annual' value' which has been defined to mean the gross annual rent at which jach house or building may reasonably be expected to let similar provisions exist' for the purposes of levy of the above referred tax udder the delhi 'municipal corporation act, 195'7 under both of tbeie ·enadments, tax on lands and buildings was thus being 8sie_d ad llolledied dy taking the actual rent being received or receivable as the basis where the same was higher than the standard rent determined or determinable under the rent control legislation 2 the supreme court in its judgment delivered on 20-12-1979 in devan dauzat rai kaput vs new delhi municipal, committee cmd anothe,- (air 1980 sc 541) held that where a building is governed by the provisions of rent control legislation, the landlord cannot reasonably be expected to receive anything more than the standard rent from a hypothetical tenant and the 'annual value' of the building cannot, therefore, exceed the standard rent it was also held that even in case of a building in respect of which no standard rent has been fixed within the prescribed period of limitation or where the building is self-occupied by the owner, the 'annual value' must be limited to the measure of standard rent determinable under the rent act and the same could not be calculated on the basis of higher rent actually received or receivable by the landlord 3 as a consequence of this judgment, the assessment of the properties for the purposes of house tax "leviable under the punjab municipal act, 1911, as in force in new delhi, and the delhi municipal corporation act, 1957, cannot exceed the standard rent determined or determinable under the delhi rent control act, 195'8, even though the property may be fetching or could be reasonably expected to fetch a higher rent 4 the financial implications of the aforesaid supreme court judgment are far reaching inasmuch as the new delhi municip81 committee and the delhi municipal corporation would be annually losing two crore rupees and five crore rupees respectively besides, the aforesaid two m~cipal authorities may have to refund a major portion of the property tax already collected by them and such a refund in the case of delhi municipal corporation alone may be to the tune of fifteen crore rupees 5 in order to overcome the effect of the judgment and to enable the determination of 'annual value' with reference to actual rent received or rec¢vable or the standard rent, whichever is higher, it his become necessary to amend the punjab municipal act, 1911, as in force in new delhi and the delhi municipal corporation act, 1957 it is also necessary to make suitable validating provisions for validating the assessment of tax on lands and buildings already made in the past 6 the bill seeks to achieve the above object nzw dmm; the 25th july, 1980 zail singh (puntabact 11-1 or 1911) - 3 in this act, unless there is something repugnant' in the subject or context,-(1) "annual value" means--definitions '" - (b) in the case of any house or buijd,ing, the' gross, @i1ual rent at which such house or building, together witbits appurtenances and any furniture that may be let for use or enjoyment therewith, may reasonably be expected, to let from year to year, subject' to the following dedudions:-(i) such deduction not exceeding 20 per cent ,of the gross annual rent as the committee in eac~cular, case may' consider, a reasonable 'allowance on account of 'the furniture let therewith; (ii) a deduction of 10 per cent for the eost' 'of' repailis and for all other, expenses necessary, to maintain the; buuding in a state to command such gross annual rent the dieduction under this sl,lb-clause shall be calculated on the balance of the gross annual rent after the deduction, (ii any) wlder sub-clause (i)'; , ' , (iili) where 'land is let with a building such' deduction, , j" , ,, -, not exceeding 20 per cent of the grossannuai rent,"as the committee in each particular case may consider reasonable" on account of the actual expenditure, if any, annually incurred by the owne>f on the upkeep of the land in a state to command such gross annual rent explanation i-for the purposes of this clause it is immaterial whether the house or building, and the furniture and the land let for use or enjoyment therewith, are let by the same contract of by different contracts, and if by different contracts, whether such contracts are made simultaneously or at different times erplatnation h-the term "gross annual rent" shall not include any tax payable by the owner in respect of which the owner and tenant have agreed that it shall be paid by the tenant - - - •• - 5(66 of 1957) - - - - 118 (l) the rateable value of any land or building assessable to property taxes shall be the annual rent at which such land or bullding might reason,wy be expeet4jd to let from year to yeu __ (4) a sum equal to )~ pel' ""t of ute said annual rent which shall be in lieu of all allowances for costs of repairs and insurance, and other expenses, if any, necessary to maintain the land or buudma in a ta~ to command that rent, and (b) the water tax or the scavenging tax or both, if the rent is inclusive of either or both of the said taxes: determination of rateable value of lands and buildings assessable to property taxes provided that if the rent is inclusive of charges for water supplied by measurement, then, for the purpose of this section the rent shall be tnated at lncluuve of water tax on rateable value and the deduction of the wi tax shall , lilade provitiecl therein: pfovideci furthar that ill rel~ct of any jand or builclini the standard rent of which has been fixed \wier the delhi and ~1uer bert control act, 1952, the rateable value thereof shall not exceed the annual amount 38 of 1952 of the tazrdud j'wilt so azm (2) 'l11e rateable value of any imd wbith is 'lot bullt ~n but is capable of being built upon and of any lu1c1 on wbi:h a building is in proces of erection shall be fixed at five per cent of the estimated capital va!\18 of luch land (i) au plet and macltinery contallled or situate in or upon any land or butldtil, and behmllnl to any of the clanes spec:ifted from time to time by public notice by the col1lldiasioner with the iipproval of the 9tandlnl eammi~, shall be deemed to form part qf such land or building for the purpose of determining the rateable value thereof ul\d!eit lub-soc:uon (l) but 18" as ejoresatci 110 ~11d1 ihall be taken of ttl, vel\l8 of 8ay pltnt at ijllcbinery cantatad or aitil&atfkl in or upon any uc:h uuid or b\lil~ - " - - - a bill further to amend the punjab municipal act, 1911, as in force in new delhi, and the delhi municipal corporation act, 1957 | Parliament_bills | c93507f5-066d-5231-be2e-cbf8402ef38b |
billto provide for the authorisation of appropriation of money, out of th( coniotidated fund of india to meet the amounts ipent on certgin seroices during the financial year ended on the 31st day of march, 1967 in excess of the amounts granted for those services and fat that year be it enacted by parliament in the twentieth year of the republic of india as follows:-1 this act may be called the appropriation act, 1969 short title 2 from and out of the consolitiated fund of india, the sums specified issue of 5 in column 3 of the schedule amounting in the aggregate to the sum of ron, 52, eleven crores, fifty-two lakhs, seventy-five thousand, three hundred and 75't ";' four rupees shall be deemed to have been authorised to be paid and appli- ~~e ~on_ ed to meet the amount spent for defraying the charges in respect of the solidated aervices specified in column 2 of the schedule during the financial year certain ici) ended on the 31st day of march, 1967, in excess of the amounts granted exceld for those services and for that year ~~::~o~-the year ended on: the 'bt march, l 1967 3 the sums deemed to have been authorised to be paid and applied approfrom and out of the consolidated fund of india under this act shall be priatior deemed to have been appropriated for the services and purposes exprened in the schedule in relation to the financial year ended on the 31st day of march, 1967 5 --------charatd portion s services and purposes voted portion no of vote i total ____ - ___ ··_--_·_-------1-----·1-----1-----rs rs ri 65,7,,0 6s,140 ministry of commerce 9"0,225 10 9>40,225 ii defence services-non-eft'ective ',920 8920 9 ministry of education 30,1::1" 30,83" 12 survey oflndia 53,517 s:m17 3 ", 3 13 botanical survey i" zooloaica1 survey 2,5'79 is 19 , cu~tom8 2 t i taxes onji ncome includilll" corporation tax, i etc • a· 6 ,66,605 20 i cra jlglld- 1ntl1'"t on debt and othr obi¥a tions and reduaion m' af)~dmtce of dlht 1,01,7 11 1,08,748 cabinet 69,816 69,886 ministry of industry 96,567 96567 ministry of infoin18tion and broadcastinl 62 16,19,566 16,19,566 broadclistini chief inspector of mines 71 77 other revenue expenditure of the ministry of law ministry of mines and metals 16,617 30 7' 85 other revenue e~nditure of the ministry of supply and technical development 6,045,1,,0 ministry of trlns port and aviation 16 19 65,13,292 65,83,292 communications (incjudidj national hilh ways) 6,16,166 6,16,166 aviation 92 94 28,677 21,677 3s ministry of works, housidj and urban development 104 other revenue expenditure of the department of communications ui other capital outlay of the ministry of finance loina and advances by the central goverftment total s ":~1_2 __ 1 ___ _3 excels ne services and purpoaea i r' voted chd vete portion poruon -------------------------------1---------1---------1---------rs rs ri 3,25978 130 c~ital outlay of the ministry of information add broadcutlna 137 cllpltal outlay on roads 1,25197 i,j4,870403 j44 ~~ut1ay 0: the ~ep~men~ of ~tomi: 145 capital oullay on posts and telqraphs (not et wam revenue) total 2,98,23,395 i 2,98,23,395 i -;:;7,9;;;61-:;,34,81"91 i n,s~, 7s304 statement of objects and reasonsthis bill is introduced in pursuance of article 114(1) ot 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 incurreti in excess of the appropriations charged on the fund and the grants made by' the lok sabha for expenditure of the central government, excluding railways, for the financial year ended on the 31st day of march, 1967 morarji desai president's recommendation under article 117 of the constitution of india[copy of letter no f5 (24) -bj68, dated the 21st february, 1969 from shri morarji desai, deputy prime minister and minister of finance to the secretary, 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, 1967, in excess of the amounts granted for the said services and for that· year recommends under clauses (1) anti (3) 'of article 117 of the constitution read with sub-clause (2) of article 115 thereof, the introduction of the appropriation bill, 1969, in the lok sabhs and also recommends to the 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 financiaj year ended on the 31st day of march, 1967 in excess of the amounts granted for those services and for that year (shri morarji desai, deputy prime minister and minister of finance) | Parliament_bills | 52dcf3dd-ec2c-5f6d-be89-0f2efbab4960 |
________ arrangement of clauses________ clauses1 short title and commencement 2 definitions 3 establishment of the universities 4 effect of establishment of the universities 5 objects of the university 6 powers of university 7 university open to all classes, castes and creed 8 the visitor 9 officers of the university10 the chancellor 11 the vice-chancellor 12 the pro-vice-chancellors 13 the deans of schools 14 the registrar 15 the finance officer 16 the controller of examinations 17 the librarian 18 other officers 19 authorities of the university 20 the court 21 the executive council 22 the academic council 23 the boards of studies 24 the finance committee 25 other authorities of the university 26 power to make statutes 27 statutes, how to be made 28 power to make ordinances 29 regulations 30 annual report 31 annual accounts 32 right of central government to issue directions and to call for returns and information clauses33 conditions of service of employees 34 procedure of appeal and arbitration in disciplinary cases against students 35 right to appeal 36 provident and pension funds 37 disputes as to constitution of authorities and bodies 38 filling of casual vacancies 39 proceedings of authorities or bodies not invalidated by vacancies 40 protection of action taken in good faith 41 mode of proof of university record 42 power to remove difficulties 43 statutes, ordinances and regulations to be published in the official gazette and to belaid before parliament44 transitional provisions 45 amendment of madhya pradesh act 22 of 1973 46 amendment of president's act 10 of 1973 47 repeal of goa act 7 of 1984 bill no 64 of 2008 the central universities bill, 2008 a billto establish and incorporate universities for teaching and research in the various states and to provide for matters connected therewith or incidental theretobe it enacted by parliament in the fifty-ninth year of the republic of india as follows:—1 (1) this act may be called the central universities act, 2008short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appointdefinitions2 in this act, and in all statutes made hereunder, unless the context otherwise requires,—(a) "academic council" means the academic council of the university; (b) "academic staff" means such categories of staff as are designated as academic staff by the ordinances;(c) "board of studies" means the board of studies of a department of the university;(d) "college" means a college maintained by the university; (e) "chancellor," "vice-chancellor" and "pro-vice-chancellor" mean, respectively, the chancellor, vice-chancellor and pro-vice-chancellor of the university;(f) "court" means the court of the university; (g) "department" means a department of studies and includes a centre of studies;(h) "distance education system" means the system of imparting education through any means of communication, such as broadcasting, telecasting, internet, correspondence courses, seminars, contact programmes or the combination of any two or more such means;(i) "employee" means any person appointed by the university and includes teachers and other staff of the university;(j) "executive council" means the executive council of the university; (k) "hall" means a unit of residence or of corporate life for the students of the university, or of a college or an institution, maintained by the university;(l) "institution" means an academic institution, not being a college, maintained by the university;(m) "principal" means the head of a college or an institution maintained by the university and includes, where there is no principal, the person for the time being duly appointed to act as principal, and in the absence of the principal, or the acting principal, a vice-principal duly appointed as such;(n) "regulations" means the regulations made by any authority of the university under this act for the time being in force;(o) "school" means a school of studies of the university; (p) "statutes" and "ordinances" mean, respectively, the statutes and the ordinances of the university for the time being in force;(q) "teachers of the university" means professors, associate professors, assistant professors and such other persons as may be appointed for imparting instruction or conducting research in the university or in any college or institution maintained by the university and are designated as teachers by the ordinances;(r) "university" means a university established and incorporated as a university under this act 3 (1) the guru ghasidas vishwavidyalaya in the state of chhattisgarh and doctor harisingh gour vishwavidyalaya in the state of madhya pradesh, established under the madhya pradesh vishwavidyalaya adhiniyam, 1973, hemvati nandan bahuguna garhwal university in the state of uttarakhand, established under the uttar pradesh state universities act, 1973, and goa university in the state of goa, established under the goa university act, 1984, shall be established as bodies corporate under this act by the same names of "guru ghasidas vishwavidyalaya", "doctor harisingh gour vishwavidyalaya", "hemvati nandan bahuguna garhwal university", and "goa university", respectivelyestablishment of the universitiesmadhya pradesh act 22 of 1973, president's act 10 of 1973, goa act 7 of 1984(2) the headquarters of guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university shall be at bilaspur, sagar, srinagar, and taleigao in tiswadi taluka of north goa district, respectively(3) the jurisdiction of guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university shall extend to the bilaspur, raigarh and surguja districts of the state of chhattisgarh, the sagar, tikamgarh, chhatarpur, panna, chhindwara and damoh districts of the state of madhya pradesh, the chamoli, dehradun, garhwal, hardwar, rudraprayag, tehri garhwal and uttarkashi districts of the state of uttarakhand, and the whole of the state of goa, respectively(4) there shall be established, the universities in the various states as bodies corporate, by such names, and territorial jurisdiction, as specified in the first schedule to this act(5) the headquarters of each of the universities, referred to in sub-section (4), shall be such as may be specified by the central government by notification in the official gazette(6) the first chancellor, the first vice-chancellor and the first members of the court, the executive council and the academic council of each university, and all persons who may hereafter become such officers or members, so long as they continue to hold such office or membership, are hereby constituted a body corporate by the name of the university(7) the university shall have perpetual succession and a common seal, and shall sue and be sued by the said name 4 on and from the date of commencement of this act , —effect of establishment of the universities(a) any reference to guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, or goa university in any contract or other instrument shall be deemed as a reference to guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, respectively, established under this act; (b) all properties, movable and immovable, of or belonging to guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university shall vest in guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, respectively, established under this act;(c) all rights and liabilities of guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university shall be transferred to, and be the rights and liabilities of, guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, respectively, established under this act;(d) every person employed by guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university immediately before the commencement of this act shall hold his office or service in guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, respectively, established under this act, by the same tenure, at the same remuneration and upon the same terms and conditions and with the same rights and privileges as to pension, leave, gratuity, provident fund and other matters as he would have held the same if this act had not been enacted, and shall continue to do so unless and until his employment is terminated or until such tenure, remuneration and terms and conditions are duly altered by the statutes:provided that if the alteration so made is not acceptable to such employee, his employment may be terminated by the university in accordance with the terms of the contract with the employee or, if no provision is made therein in this behalf, on payment to him by the university of compensation equivalent to three months' remuneration in case of permanent employees and one month's remuneration in the case of other employees:provided further that every person employed before the commencement of this act, pending the execution of a contract under section 33, shall be deemed to have been appointed in accordance with the provisions of a contract consistent with the provisions of this act and the statutes:provided also that any reference, by whatever form of words, to the vice-chancellor and pro-vice-chancellor of guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, or goa university in any law for the time being in force, or in any instrument or other document, shall be construed as a reference respectively to the vice-chancellor and the pro-vice-chancellor of guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, established under this act;(e) the vice-chancellors of guru ghasidas vishwavidyalaya and doctor harisingh gour vishwavidyalaya, appointed under the provisions of the madhya pradesh vishwavidyalaya adhiniyam, 1973, the vice-chancellor of hemvati nandan bahuguna garhwal university, appointed under the provisions of the uttar pradesh state universities act, 1973, and the vice-chancellor of goa university, appointed under the provisions of the goa university act, 1984, shall be deemed to have been appointed as the vice-chancellors under this act, and shall hold office for a period of three months or till such time the first vice-chancellor is appointed under section 44 of the act, whichever is earlier; and madhya pradesh act 22 of 1973, president's act 10 of 1973, goa act 7 of 1984(f) all colleges, institutions, schools or faculties, and departments affiliated to, or admitted to the privileges of, or maintained by, guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university shall stand affiliated to, or admitted to the privilege of, or maintained by, guru ghasidas vishwavidyalaya, doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, respectively, established under this actobjects of the university 5 the objects of the university shall be to disseminate and advance knowledge by providing instructional and research facilities in such branches of learning as it may deem fit; to make special provisions for integrated courses in humanities, social sciences, science and technology in its educational programmes; to take appropriate measures for promoting innovations in teaching-learning process and inter-disciplinary studies and research; to educate and train manpower for the development of the country; to establish linkages with industries for the promotion of science and technology; and to pay special attention to the improvement of the social and economic conditions and welfare of the people, their intellectual, academic and cultural development6 (1) the university shall have the following powers, namely: —powers of university(i) to provide for instructions in such branches of learning like natural sciences, social sciences, humanities, engineering, technology and medicine as the university may, from time to time, determine and to make provisions for research and for the advancement and dissemination of knowledge;(ii) to grant, subject to such conditions as the university may determine, diplomas or certificates to, and confer degrees or other academic distinctions on the basis of examinations, evaluation or any other method of testing, on persons, and to withdraw any such diplomas, certificates, degrees or other academic distinctions for good and sufficient cause;(iii) to organise and to undertake extramural studies, training and extension services;(iv) to confer honorary degrees or other distinctions in the manner prescribed by the statutes;(v) to provide facilities through the distance education system to such persons as it may determine;(vi) to institute principalships, professorships, associate professorships, assistant professorships and other teaching or academic positions, required by the university and to appoint persons to such principalships, professorships, associate professorships, assistant professorships or other teaching or academic positions;(vii) to recognise an institution of higher learning for such purposes as the university may determine and to withdraw such recognition;(viii) to appoint persons working in any other university or academic institution, including those located outside the country, as teachers of the university for a specified period;(ix) to create administrative, ministerial and other posts and to make appointments thereto;(x) to co-operate or collaborate or associate with any other university or authority or institution of higher learning, including those located outside the country, in such manner and for such purposes as the university may determine;(xi) to establish such centres and specialised laboratories or other units for research and instruction as are, in the opinion of the university, necessary for the furtherance of its objects;(xii) to institute and award fellowships, scholarships, studentships, medals and prizes;(xiii) to establish and maintain colleges, institutions and halls; (xiv) to make provision for research and advisory services and for that purpose to enter into such arrangements with other institutions, industrial or other organisations, as the university may deem necessary;(xv) to organise and conduct refresher courses, workshops, seminars and other programmes for teachers, evaluators and other academic staff;(xvi) to appoint on contract or otherwise visiting professors, emeritus professors, consultants and such other persons who may contribute to the advancement of the objects of the university;(xvii) to confer autonomous status on a college or an institution or a department, as the case may be, in accordance with the statutes;(xviii) to determine standards of admission to the university, which may include examination, evaluation or any other method of testing;(xix) to demand and receive payment of fees and other charges; (xx) to supervise the residences of the students of the university and to make arrangements for promoting their health and general welfare;(xxi) to lay down conditions of service of all categories of employees, including their code of conduct;(xxii) to regulate and enforce discipline among the students and the employees, and to take such disciplinary measures in this regard as may be deemed by the university to be necessary;(xxiii) to make arrangements for promoting the health and general welfare of the employees;(xxiv) to receive benefactions, donations and gifts and to acquire, hold and manage, and to dispose of, with the previous approval of the central government, any property, movable or immovable, including trust and endowment properties for the purposes of the university;(xxv) to borrow, with the approval of the central government, on the security of the property of the university, money for the purposes of the university;(xxvi) to do all such other acts and things as may be necessary, incidental or conducive to the attainment of all or any of its objects (2) in exercising its powers, it shall be the endeavour of the university to maintain an all-india character and high standards of teaching and research, and, for this purpose, the university shall take the following measures, in particular:(i) admission of students and recruitment of faculty shall be made on all-india basis;(ii) admission of students shall be made on merit, either through common entrance tests conducted individually by the university or in combination with other universities, or on the basis of marks obtained in the qualifying examination in such courses where the intake of students is small;(iii) inter-university mobility of faculty, with portable pensions and protection of seniority, shall be encouraged;(iv) semester system, continuous evaluation and choice-based credit system shall be introduced and the university shall enter into agreements with other universities and academic institutions for credit transfer and joint degree programmes;(v) innovative courses and programmes of studies shall be introduced with a provision for periodic review and restructuring;(vi) active participation of students shall be ensured in all academic activities of the university, including evaluation of teachers;(vii) accreditation shall be obtained from the national assessment and accreditation council or any other accrediting agency at the national level; and(viii) e-governance shall be introduced with an effective management information system 7 the university shall be open to persons of either sex and of whatever caste, creed, race or class, and it shall not be lawful for the university to adopt or impose on any person, any test whatsoever of religious belief or profession in order to entitle him to be appointed as a teacher of the university or to hold any other office therein or be admitted as a student in the university or to graduate thereat or to enjoy or exercise any privilege thereof:provided that nothing in this section shall be deemed to prevent the university from making special provisions for the employment or admission of women, persons with disabilities or of persons belonging to the weaker sections of the society and, in particular, of the scheduled castes, the scheduled tribes and the other socially and educationally backward classes of citizens:provided further that no such special provision shall be made on the ground of domicilethe visitor8 (1) the president of india shall be the visitor of the university(2) the visitor may, from time to time, appoint one or more persons to review the work and progress of the university, including colleges and institutions maintained by it, and to submit a report thereon; and upon receipt of that report, the visitor may, after obtaining the views of the executive council thereon through the vice-chancellor, take such action and issue such directions as he considers necessary in respect of any of the matters dealt with in the report and the university shall abide by such action and be bound to comply with such directions(3) the visitor shall have the right to cause an inspection to be made by such person or persons, as he may direct, of the university, its buildings, libraries, laboratories and equipment, and of any college or institution maintained by the university; and also of the examinations, teaching and other work conducted or done by the university and to cause an inquiry to be made in like manner in respect of any matter connected with the administration or finances of the university, colleges or institutions(4) the visitor shall, in every matter referred to in sub-section (3), give notice of his intention to cause an inspection or inquiry to be made, to the university, and the university shall have the right to make such representations to the visitor, as it may consider necessary(5) after considering the representations, if any, made by the university, the visitor may cause to be made such inspection or inquiry as is referred to in sub-section (3)(6) where any inspection or inquiry has been caused to be made by the visitor, the university shall be entitled to appoint a representative, who shall have the right to be present and be heard at such inspection or inquiry(7) the visitor may address the vice-chancellor with reference to the result of such inspection or inquiry together with such views and advice with regard to the action to be taken thereon, as the visitor may be pleased to offer, and on receipt of address made by the visitor, the vice-chancellor shall communicate, to the executive council, the views of the visitor with such advice as the visitor may offer upon the action to be taken thereon(8) the executive council shall communicate through the vice-chancellor to the visitor such action, if any, as it proposes to take or has been taken upon the result of such inspection or inquiry(9) where, the executive council does not, within a reasonable time, take action to the satisfaction of the visitor, the visitor may, after considering any explanation furnished or representation made by the executive council, issue such directions as he may think fit and the executive council shall comply with such directions(10) without prejudice to the foregoing provisions of this section, the visitor may, by order in writing, annul any proceeding of the university which is not in conformity with this act, the statutes or the ordinances:provided that before making any such order, he shall call upon the registrar to show cause why such an order should not be made, and, if any cause is shown within a reasonable time, he shall consider the same(11) the visitor shall have such other powers as may be prescribed by the statutes 9 the following shall be the officers of the university,—officers of the university(1) the chancellor; (2) the vice-chancellor; (3) the pro-vice-chancellors; (4) the deans of schools; (5) the registrar; (6) the finance officer; (7) the controller of examinations; (8) the librarian; and(9) such other officers as may be declared by the statutes to be officers of the universitythe chancellor10 (1) the chancellor shall be appointed by the visitor in such manner as may be prescribed by the statutes(2) the chancellor shall, by virtue of his office, be the head of the university and shall, if present, preside at the convocations of the university held for conferring degrees and meetings of the courtthe vice-chancellor11 (1) the vice-chancellor shall be appointed by the visitor in such manner as may be prescribed by the statutes(2) the vice-chancellor shall be the principal executive and academic officer of the university and shall exercise general supervision and control over the affairs of the university and give effect to the decisions of all the authorities of the university(3) the vice-chancellor may, if he is of the opinion that immediate action is necessary on any matter, exercise any power conferred on any authority of the university by or under this act and shall report to such authority at its next meeting the action taken by him on such matter:provided that if the authority concerned is of the opinion that such action ought not to have been taken, it may refer the matter to the visitor whose decision thereon shall be final:provided further that any person in the service of the university who is aggrieved by the action taken by the vice-chancellor under this sub-section shall have the right to represent against such action to the executive council within three months from the date on which decision on such action is communicated to him and thereupon the executive council may confirm, modify or reverse the action taken by the vice-chancellor(4) the vice-chancellor, if he is of the opinion that any decision of any authority of the university is beyond the powers of the authority conferred by the provisions of this act, the statutes or the ordinances or that any decision taken is not in the interest of the university, may ask the authority concerned to review its decision within sixty days of such decision and if the authority refuses to review the decision either in whole or in part or no decision is taken by it within the said period of sixty days, the matter shall be referred to the visitor whose decision thereon shall be final(5) the vice-chancellor shall exercise such other powers and perform such other duties as may be prescribed by the statutes or the ordinancesthe pro-vice- chancellors12 the pro-vice-chancellors shall be appointed in such manner and on such terms and conditions of service, and shall exercise such powers and perform such duties, as may be prescribed by the statutesthe deans of schools13 every dean of school shall be appointed in such manner and shall exercise such powers and perform such duties as may be prescribed by the statutesthe registrar14 (1) the registrar shall be appointed in such manner and on such terms and conditions of service, as may be prescribed by the statutes(2) the registrar shall have the power to enter into agreements, sign documents and authenticate records on behalf of the university and shall exercise such powers and perform such duties, as may be prescribed by the statutesthe finance officer15 the finance officer shall be appointed in such manner and shall exercise such powers and perform such duties, as may be prescribed by the statutes16 the controller of examinations shall be appointed in such manner and shall exercise such powers and perform such duties, as may be prescribed by the statutesthe controller of examinations the librarian17 the librarian shall be appointed in such manner and on such terms and conditions of service, and shall exercise such powers and perform such duties, as may be prescribed by the statutesother officers18 the manner of appointment and powers and duties of other officers of the university shall be prescribed by the statutes19 the following shall be the authorities of the university,—authorities of the university(1) the court; (2) the executive council; (3) the academic council; (4) the board of studies; (5) the finance committee; and(6) such other authorities as may be declared by the statutes to be the authorities of the universitythe court20 (1) the constitution of the court and the term of office of its members shall be prescribed by the statutes:provided that such number of members as may be prescribed by the statutes shall be elected from among the teachers, employees and students of the university(2) subject to the provisions of this act, the court shall have the following powers and functions, namely:—(a) to review, from time to time, the broad policies and programmes of the university and to suggest measures for the improvement and development of the university;(b) to consider and pass resolutions on the annual report and the annual accounts of the university and the audit report on such accounts;(c) to advise the visitor in respect of any matter which may be referred to it for advice; and(d) to perform such other functions as may be prescribed by the statutes21 (1) the executive council shall be the principal executive body of the universitythe executive council (2) the constitution of the executive council, the term of office of its members and its powers and functions shall be prescribed by the statutes:provided that such number of members as may be prescribed by the statutes shall be from among the elected members of the courtthe academic council22 (1) the academic council shall be the principal academic body of the university and shall, subject to the provisions of this act, the statutes and the ordinances, co-ordinate and exercise general supervision over the academic policies of the university(2) the constitution of the academic council, the term of office of its members and its powers and functions shall be prescribed by the statutes:provided that such number of members as may be prescribed by the statutes shall be from among the elected members of the courtthe boards of studies23 the constitution, powers and functions of the boards of studies shall be prescribed by the statutesthe finance committee24 the constitution, powers and functions of the finance committee shall be prescribed by the statutes25 the constitution, powers and functions of other authorities, as may be declared by the statutes to be the authorities of the university, shall be prescribed by the statutesother authorities of the university26 subject to the provisions of this act, the statutes may provide for all or any of the following matters, namely:—power to make statutes(a) the constitution, powers and functions of authorities and other bodies of the university, as may be constituted from time to time;(b) the appointment and continuance in office of the members of the said authorities and bodies, the filling up of vacancies of members, and all other matters relating to those authorities and other bodies for which it may be necessary or desirable to provide;(c) the appointment, powers and duties of the officers of the university and their emoluments;(d) the appointment of teachers, academic staff and other employees of the university, their emoluments and conditions of service;(e) the appointment of teachers, academic staff working in any other university or organisation for a specific period for undertaking a joint project;(f) the conditions of service of employees including the provisions for pension, insurance, provident fund, the manner of termination of service and disciplinary action;(g) the principles governing the seniority of service of the employees of the university;(h) the procedure for arbitration in cases of dispute between employees or students and the university;(i) the procedure for appeal to the executive council by any employee or student against the action of any officer or authority of the university;(j) the conferment of autonomous status on a college or an institution or a department;(k) the establishment and abolition of schools, departments, centres, halls, colleges and institutions;(l) the conferment of honorary degrees; (m) the withdrawal of degrees, diplomas, certificates and other academic distinctions;(n) the management of colleges and institutions established by the university; (o) the delegation of powers vested in the authorities or officers of the university;(p) the maintenance of discipline among the employees and students; and (q) all other matters which by this act are to be or may be provided for by the statutes 27 (1) the first statutes are those set out in the second schedule to this actstatutes, how to be made(2) the executive council may, from time to time, make new or additional statutes or may amend or repeal the statutes referred to in sub-section (1):provided that the executive council shall not make, amend or repeal any statutes affecting the status, powers or constitution of any authority of the university until such authority has been given an opportunity of expressing an opinion in writing on the proposed changes, and any opinion so expressed shall be considered by the executive council(3) every new statute or addition to the statutes or any amendment or repeal of a statute shall require the assent of the visitor who may assent thereto or withhold assent or remit to the executive council for re-consideration(4) a new statute or a statute amending or repealing an existing statute shall have no validity unless it has been assented to by the visitor(5) notwithstanding anything contained in the foregoing sub-sections, the visitor may make new or additional statutes or amend or repeal the statutes referred to in subsection (1), during the period of three years immediately after the commencement of this act:provided that the visitor may, on the expiry of the said period of three years, make, within one year from the date of such expiry, such detailed statutes as he may consider necessary and such detailed statutes shall be laid before both houses of parliament(6) notwithstanding anything contained in this section, the visitor may direct the university to make provisions in the statutes in respect of any matter specified by him and if the executive council is unable to implement such direction within sixty days of its receipt, the visitor may, after considering the reasons, if any, communicated by the executive council for its inability to comply with such direction, make or amend the statutes suitably28 (1) subject to the provisions of this act and the statutes, the ordinances may provide for all or any of the following matters, namely: —power to make ordinances(a) the admission of students to the university and their enrolment as such; (b) the courses of study to be laid down for all degrees, diplomas and certificates of the university;(c) the medium of instruction and examination; (d) the award of degrees, diplomas, certificates and other academic distinctions, the qualifications for the same and the means to be taken relating to the granting and obtaining of the same;(e) the fees to be charged for courses of study in the university and for admission to the examinations, degrees and diplomas of the university;(f) the conditions for award of fellowships, scholarships, studentships, medals and prizes;(g) the conduct of examinations, including the term of office and manner of appointment and the duties of examining bodies, examiners and moderators;(h) the conditions of residence of the students of the university; (i) the special arrangements, if any, which may be made for the residence and teaching of women students and the prescribing of special courses of studies for them;(j) the establishment of centres of studies, boards of studies, specialised laboratories and other committees;(k) the manner of co-operation and collaboration with other universities, institutions and other agencies including learned bodies or associations;(l) the creation, composition and functions of any other body which is considered necessary for improving the academic life of the university;(m) the institution of fellowships, scholarships, studentships, medals and prizes; (n) the setting up of a machinery for redressal of grievances of employees and students; and (o) all other matters which by this act or the statutes, are to be or may be, provided for by the ordinances(2) the first ordinances shall be made by the vice-chancellor with the previous approval of the executive council and the ordinances so made may also be amended, repealed or added to at any time by the executive council in the manner prescribed by the statutes:provided that in the case of guru ghasidas vishwavidyalaya and doctor harisingh gour vishwavidyalaya, hemvati nandan bahuguna garhwal university, and goa university, till such time as the first ordinances are not so made, in respect of the matters that are to be provided for by the ordinances under this act and the statutes, the relevant provisions of the statutes and the ordinances made immediately before the commencement of this act under the provisions of the madhya pradesh vishwavidyalaya adhiniyam, 1973, the uttar pradesh state universities act, 1973, and the goa university act, 1984, respectively, shall be applicable insofar as they are not inconsistent with the provisions of this act and the statutesmadhya pradesh act 22 of 1973, president's act 10 of 1973, goa act 7 of 1984regulations29 the authorities of the university may make regulations, consistent with thisact, the statutes and the ordinances for the conduct of their own business and that of the committees, if any, appointed by them and not provided for by this act, the statutes or theordinances, in the manner prescribed by the statutesannual report30 (1) the annual report of the university shall be prepared under the direction of theexecutive council, which shall include, among other matters, the steps taken by the university towards the fulfilment of its objects and shall be submitted to the court on or before such date as may be prescribed by the statutes and the court shall consider the report in its annual meeting(2) the court shall submit the annual report to the visitor along with its comments, if any(3) a copy of the annual report, as prepared under sub-section (1), shall also be submitted to the central government, which shall, as soon as may be, cause the same to be laid before both houses of parliamentannual accounts31 (1) the annual accounts and balance-sheet of the university shall be preparedunder the direction of the executive council and shall, once at least every year and at intervals of not more than fifteen months, be audited by the comptroller and auditor- general of india or by such persons as he may authorise in this behalf(2) a copy of the annual accounts together with the audit report thereon shall be submitted to the court and the visitor along with the observations of the executive council(3) any observations made by the visitor on the annual accounts shall be brought to the notice of the court and the observations of the court, if any, shall, after being considered by the executive council, be submitted to the visitor(4) a copy of the annual accounts together with the audit report as submitted to the visitor, shall also be submitted to the central government, which shall, as soon as may be, cause the same to be laid before both houses of parliament (5) the audited annual accounts after having been laid before both houses of parliament shall be published in the gazette of india32 (1) the central government shall have power to issue such directions on questions of policy as it may deem necessary in public interest, and the university shall be bound to comply with such directions:right of central government to issue directions and to call for returns and informationprovided that whether a question on which a direction has been issued is one of policy or not, the decision of the central government shall be final(2) the university shall furnish to the central government such returns or other information with respect to its property or activities as the central government may, from time to time, require, within such period as may be specified by the central governmentconditions of service ofemployees33 (1) every employee of the university shall be appointed under a written contract, which shall be lodged with the university and a copy of which shall be furnished to the employee concerned(2) any dispute arising out of the contract between the university and any employee shall, at the request of the employee, be referred to a tribunal of arbitration consisting of one member appointed by the executive council, one member nominated by the employee concerned and an umpire appointed by the visitor(3) the decision of the tribunal shall be final, and no suit shall lie in any civil court in respect of the matters decided by the tribunal:provided that nothing in this sub-section shall preclude the employee from availing of the judicial remedies available under articles 32 and 226 of the constitution26 of 1996(4) every request made by the employee under sub-section (2), shall be deemed to be a submission to arbitration upon the terms of this section within the meaning of the arbitration and conciliation act, 1996(5) the procedure for regulating the work of the tribunal shall be prescribed by the statutesprocedure of appeal and arbitration in disciplinary cases against students34 (1) any student or candidate for an examination whose name has been removed from the rolls of the university by the orders or resolution of the vice-chancellor, discipline committee or examination committee, as the case may be, and who has been debarred from appearing at the examinations of the university for more than one year, may, within ten days of the date of receipt of such orders or copy of such resolution by him, appeal to the executive council and the executive council may confirm, modify or reverse the decision of the vice-chancellor or the committee, as the case may be(2) any dispute arising out of any disciplinary action taken by the university against a student shall, at the request of such student, be referred to a tribunal of arbitration and the provisions of sub-sections (2), (3), (4) and (5) of section 33 shall, as far as may be, apply to a reference made under this sub-section| right ||----------|| appeal |35 every employee or student of the university or of a college or institution maintained by the university shall, notwithstanding anything contained in this act, have a right to appeal within such time as may be prescribed by the statutes, to the executive council against the decision of any officer or authority of the university or of the principal or the management of any college or an institution, as the case may be, and thereupon the executive council may confirm, modify or reverse the decision appealed againstprovident and pension funds36 (1) the university shall constitute for the benefit of its employees such provident or pension fund or provide such insurance schemes as it may deem fit in such manner and subject to such conditions as may be prescribed by the statutes19 of 1925(2) where such provident fund or pension fund has been so constituted, the central government may declare that the provisions of the provident funds act, 1925, shall apply to such fund, as if it were a government provident fund37 if any question arises as to whether any person has been duly elected or appointed as, or is entitled to be, a member of any authority or other body of the university, the matter shall be referred to the visitor whose decision thereon shall be finaldisputes as to constitution of authorities and bodiesfilling of casual vacancies38 all casual vacancies among the members (other than ex officio members) of anyauthority or other body of the university shall be filled, as soon as may be, by the person or body who appoints, elects or co-opts the member whose place has become vacant and person appointed, elected or co-opted to a casual vacancy shall be a member of such authority or body for the residue of the term for which the person whose place he fills would have been a member39 no act or proceedings of any authority or other body of the university shall beinvalid merely by reason of the existence of a vacancy or vacancies among its membersproceedings of authorities or bodies not invalidated by vacancies protection of action taken in good faith40 no suit or other legal proceeding shall lie against any officer or other employee ofthe university for anything which is in good faith done or intended to be done in pursuance of any of the provisions of this act, the statutes or the ordinances1 of 1872mode of proof of university record41 notwithstanding anything contained in the indian evidence act, 1872 or in anyother law for the time being in force, a copy of any receipt, application, notice, order, proceeding or resolution of any authority or other body of the university, or any other document in possession of the university, or any entry in any register duly maintained by the university, if certified by the registrar, shall be received as prima facie evidence of such receipt, application, notice, order, proceeding, resolution or document or the existence of entry in the register and shall be admitted as evidence of the matters and transactions therein where the original thereof would, if produced, have been admissible in evidencepower to remove difficulties42 (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 appear to it to be necessary or expedient for removing the difficulty:provided that no such order shall be made under this section after the expiry of three years from the commencement of this act(2) every order made under sub-section (1) 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 order or both houses agree that the order should not be made, the order 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 order43 (1) every statute, ordinance or regulation made under this act shall be published in the official gazettestatutes, ordinances and regulations to be published in the official gazette and to be laid before parliament (2) every statute, ordinance, notification issued or regulation made under this actshall 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 statute, ordinance, notification or regulation or both houses agree that the statute, ordinance, notification or regulation should not be made, the statute, ordinance, notification or regulation 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 statute, ordinance, notification or regulation(3) the power to make statutes, ordinances or regulations shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this act, to the statute, ordinance or regulations or any of them but no retrospective effect shall be given to any statute, ordinance or regulation so as to prejudicially affect the interests of any person to whom such statute, ordinance or regulation may be applicable44 notwithstanding anything contained in this act and the statutes, —transitional provisions(a) the first chancellor and the first vice-chancellor shall be appointed by the central government in such manner and on such conditions as may be deemed fit and each of the said officers shall hold office for such term, not exceeding five years as may be specified by the central government;(b) the first registrar and the first finance officer shall be appointed by the central government and each of the said officers shall hold office for a term of three years;(c) the first court and the first executive council shall consist of not more than thirty-one members and eleven members, respectively, who shall be nominated by the central government and shall hold office for a term of three years;(d) the first academic council shall consist of not more than twenty-one members, who shall be nominated by the central government and they shall hold office for a term of three years:provided that if any vacancy occurs in the above offices or authorities, the same shall be filled by appointment or nomination, as the case may be, by the central government, and the person so appointed or nominated shall hold office for so long as the officer or member in whose place he is appointed or nominated would have held office, if such vacancy had not occurred 45 (1) in the madhya pradesh vishwavidyalaya adhiniyam, 1973, in the second schedule, the entries relating to guru ghasidas vishwavidyalaya and doctor harisingh gour vishwavidyalaya shall be omittedamendment of madhya pradesh act 22 of 1973(2) notwithstanding such omission,—madhya pradesh act 22 of 1973(a) all appointments made, orders issued, degrees and other academic distinctions conferred, diplomas and certificates awarded, privileges granted, or other things done under the madhya pradesh vishwavidyalaya adhiniyam, 1973, shall be deemed to have been respectively made, issued, conferred, awarded, granted or done under the corresponding provisions of this act and, except as otherwise provided by this act or the statutes, continue in force unless and until they are superseded by any order made under this act or the statutes; and(b) all proceedings of selection committees for the appointment or promotion of teachers that took place before the commencement of this act and all actions of the executive council in respect of the recommendations of such selection committees where no orders of appointment on the basis thereof were passed before the commencement of this act shall, notwithstanding that the procedure for selection has been modified by this act, be deemed to have been valid but further proceeding in connection with such pending selections shall be taken in accordance with the provisions of this act and be continued from the stage where they stood immediately before such commencement, except if the concerned authorities take, with the approval of the visitor, a decision to the contrary 46 (1) in the uttar pradesh state universities act, 1973,—amendment of president's act 10 of 1973(a) in sub-section (1) of section 4, the words, figures and brackets "and a university of garhwal which shall from april 25, 1989 be called the hemvati nandan bahuguna garhwal university at srinagar (district garhwal)" shall be omitted;(b) in clause (d) of sub-section (1) of section 20, the words "the hemvati nandan bahuguna garhwal university" shall be omitted;(c) in sub-section (2) of section 52, for the words "the universities of kumaun and garhwal", the words "the university of kumaun shall be substituted";(d) section 72b shall be omitted; (e) in the schedule, serial no8 and the entries relating thereto shall be omitted(2) notwithstanding such omission and substitution,—president's act 10 of 1973(a) all appointments made, orders issued, degrees and other academic distinctions conferred, diplomas and certificates awarded, privileges granted, or other things done under the uttar pradesh state universities act, 1973, shall be deemed to have been respectively made, issued, conferred, awarded, granted or done under the corresponding provisions of this act and, except as otherwise provided by this act or the statutes, continue in force unless and until they are superseded by any order made under this act or the statutes; and(b) all proceedings of selection committees for the appointment or promotion of teachers that took place before the commencement of this act and all actions of the executive council in respect of the recommendations of such selection committees where no orders of appointment on the basis thereof were passed before the commencement of this act shall, notwithstanding that the procedure for selection has been modified by this act, be deemed to have been valid but further proceeding in connection with such pending selections shall be taken in accordance with the provisions of this act and be continued from the stage where they stood immediately before such commencement, except if the concerned authorities take, with the approval of the visitor, a decision to the contrary 47 (1) the goa university act, 1984, is hereby repealedrepeal of goa act 7 of 1984(2) notwithstanding such repeal,—goa act 7 of 1984(a) all appointments made, orders issued, degrees and other academic distinctions conferred, diplomas and certificates awarded, privileges granted, or other things done under the goa university act, 1984, shall be deemed to have been respectively made, issued, conferred, awarded, granted or done under the corresponding provisions of this act and, except as otherwise provided by this act or the statutes, continue in force unless and until they are superseded by any order made under this act or the statutes; and(b) all proceedings of selection committees for the appointment or promotion of teachers that took place before the commencement of this act and all actions of the executive council in respect of the recommendations of such selection committees where no orders of appointment on the basis thereof were passed before the commencement of this act shall, notwithstanding that the procedure for selection has been modified by this act, be deemed to have been valid but further proceeding in connection with such pending selections shall be taken in accordance with the provisions of this act and be continued from the stage where they stood immediately before such commencement, except if the concerned authorities take, with the approval of the visitor, a decision to the contrary the first schedule [see section 3(4) ]| sl no | name of the state | name of the university | territorial jurisdiction ||-------------|---------------------|----------------------------------|----------------------------------|| 1 | bihar | central university of bihar | whole of the state of bihar || 2 | gujarat | central university of gujarat | whole of the state of gujarat || 3 | haryana | central university of haryana | whole of the state of haryana || 4 | himachal pradesh | central university of himachal | whole of the state of himachal || pradesh | pradesh | | || 5 | jammu and kashmir | central university of jammu | whole of the state of jammu || and kashmir | and kashmir | | || 6 | jharkhand | central university of jharkhand | whole of the state of jharkhand || 7 | karnataka | central university of karnataka | whole of the state of karnataka || 8 | kerala | central university of kerala | whole of the state of kerala || 9 | orissa | central university of orissa | whole of the state of orissa || 10 | punjab | central university of punjab | whole of the state of punjab || 11 | rajasthan | central university of rajasthan | whole of the state of rajasthan || 12 | tamil nadu | central university of tamil nadu | whole of the state of tamil nadu | the second schedule (see section 27) the statutes of the universitythe chancellor1 (1) the chancellor shall be appointed by the visitor from a panel of not less than three persons recommended by the executive council from amongst persons of eminence in the academic or public life of the country:provided that if the visitor does not approve of any of the persons so recommended, he may call for fresh recommendations from the executive council(2) the chancellor shall hold office for a term of five years and shall not be eligible for re-appointment:provided that notwithstanding the expiry of his term of office, the chancellor shall continue to hold office until his successor enters upon his officethe vice-chancellor2 (1) the vice-chancellor shall be appointed by the visitor from out of a panel recommended by a committee as constituted under clause (2):provided that if the visitor does not approve of any of the persons included in the panel, he may call for an extended fresh panel(2) the committee referred to in clause (1) shall consist of five persons, out of whom two shall be nominated by the executive council and three by the visitor, and one of the nominees of the visitor shall be the convener of the committee:provided that none of the members of the committee shall be an employee of the university or a college or an institution maintained by the university or a member of any authority of the university(3) the vice-chancellor shall be a whole-time salaried officer of the university(4) the vice-chancellor shall hold office for a term of five years from the date on which he enters upon his office, or until he attains the age of seventy years, whichever is earlier, and he shall not be eligible for re-appointment:provided that notwithstanding the expiry of the said period of five years, he shall continue in office until his successor is appointed and enters upon his office:provided further that the visitor may direct any vice-chancellor after his term has expired, to continue in office for such period, not exceeding a total period of one year, as may be specified by him(5) notwithstanding anything contained in sub-clause (4), the visitor may, at any time after the vice-chancellor has entered upon his office, by order in writing, remove the vice- chancellor from office on grounds of incapacity, misconduct or violation of statutory provisions:provided that no such order shall be made by the visitor unless the vice-chancellor has been given a reasonable opportunity of showing cause against the action proposed to be taken against him:provided further that the visitor may, at any time before making such order, place the vice-chancellor under suspension, pending enquiry(6) the emoluments and other conditions of service of the vice-chancellor shall be as follows: —(i) the vice-chancellor shall be paid a monthly salary and allowances, other than house rent allowance, at the rates fixed by the central government from time to time and he shall be entitled, without payment of rent, to use a furnished residence throughout his term of office and no charge shall fall on the vice-chancellor in respect of the maintenance of such residence(ii) the vice-chancellor shall be entitled to such terminal benefits and allowances as may be fixed by the central government from time to time:provided that where an employee of the university, or a college or an institution maintained by the university, or of any other university or any college or institution maintained by or admitted to the privileges of, such other university, is appointed as the vice-chancellor, he may be allowed to continue to contribute to any provident fund of which he is a member and the university shall contribute to the account of such person in that provident fund at the same rate at which the person had been contributing immediately before his appointment as the vice-chancellor:provided further that where such employee had been a member of any pension scheme, the university shall make the necessary contribution to such scheme(iii) the vice-chancellor shall be entitled to travelling allowance at such rates as may be fixed by the executive council(iv) the vice-chancellor shall be entitled to leave on full pay at the rate of thirty days in a calendar year and the leave shall be credited to his account in advance in two half-yearly instalments of fifteen days each on the first day of january and july every year:provided that if the vice-chancellor assumes or relinquishes charge of the office of the vice-chancellor during the currency of a half year, the leave shall be credited proportionately at the rate of two and-a-half days for each completed month of service(v) in addition to the leave referred to in sub-clause (iv), the vice-chancellor shall also be entitled to half-pay leave at the rate of twenty days for each completed year of service, and half-pay leave may also be availed of as commuted leave on full pay on medical certificate:provided that when such commuted leave is availed of, twice the amount of halfpay leave shall be debited against half-pay leave due (7) if the office of the vice-chancellor becomes vacant due to death, resignation or otherwise, or if he is unable to perform his duties due to ill-health or any other cause, the pro- vice-chancellor shall perform the duties of the vice-chancellor:provided that if the pro-vice-chancellor is not available, the senior most professor shall perform the duties of the vice-chancellor until a new vice-chancellor assumes office or the existing vice-chancellor resumes the duties of his office, as the case may be3 (1) the vice-chancellor shall be ex officio chairman of the executive council, the academic council and the finance committee and shall, in the absence of the chancellor, preside at the convocations held for conferring degrees and at meetings of the courtpowers and duties of the vice- chancellor(2) the vice-chancellor shall be entitled to be present at, and address, any meeting of any authority or other body of the university, but shall not be entitled to vote thereat unless he is a member of such authority or body(3) it shall be the duty of the vice-chancellor to see that this act, the statutes, the ordinances and the regulations are duly observed and he shall have all the powers necessary to ensure such observance(4) the vice-chancellor shall have all the powers necessary for the proper maintenance of discipline in the university and he may delegate any such powers to such person or persons as he deems fit(5) the vice-chancellor shall have the power to convene or cause to be convened the meetings of the executive council, the academic council and the finance committeepro-vice- chancellors4 (1) every pro-vice-chancellor shall be appointed by the executive council on the recommendation of the vice-chancellor:provided that where the recommendation of the vice-chancellor is not accepted by the executive council, the matter shall be referred to the visitor who may either appoint the person recommended by the vice-chancellor or ask the vice-chancellor to recommend another person to the executive council:provided further that the executive council may, on the recommendation of the vice-chancellor, appoint a professor to discharge the duties of a pro-vice-chancellor in addition to his own duties as a professor(2) the term of office of a pro-vice-chancellor shall be such as may be decided by the executive council but it shall not in any case exceed five years or until the expiration of the term of office of the vice-chancellor, whichever is earlier:provided that a pro-vice-chancellor whose term of office has expired shall be eligible for re-appointment:provided further that, in any case, a pro-vice-chancellor shall retire on attaining the age of seventy years:provided also that a pro-vice-chancellor shall, while discharging the duties of the vice-chancellor under clause (7) of statute 2, continue in office notwithstanding the expiration of his term of office as pro-vice-chancellor, until the vice-chancellor resumes office or new vice-chancellor assumes office, as the case may be(3) the emoluments and other terms and conditions of service of a pro-vice-chancellor shall be such as may be prescribed by the ordinances(4) the pro-vice-chancellor shall assist the vice-chancellor in respect of such matters as may be specified by the vice-chancellor in this behalf, from time to time, and shall also exercise such powers and perform such duties as may be assigned or delegated to him by the vice-chancellordeans of schools5 (1) every dean of school shall be appointed by the vice-chancellor from amongst the professors in the school by rotation in the order of seniority for a period of three years:provided that in case there is only one professor or no professor in a school, the dean shall be appointed, for the time being, from amongst the professor, if any, and the associate professors in the school by rotation in the order of seniority:provided further that a dean on attaining the age of sixty-five years shall cease to hold office as such(2) when the office of the dean is vacant or when the dean is, by reason of illness, absence or any other cause, unable to perform duties of his office, the duties of the office shall be performed by the senior-most professor or associate professor, as the case may be, in the school(3) the dean shall be the head of the school and shall be responsible for the conduct and maintenance of the standards of teaching and research in the school and shall have such other functions as may be prescribed by the ordinances(4) the dean shall have the right to be present and to speak at any meeting of the boards of studies or committees of the school, as the case may be, but shall not have the right to vote thereat unless he is a member thereofthe registrar6 (1) the registrar shall be appointed by the executive council on the recommendation of a selection committee constituted for the purpose and shall be a whole-time salaried officer of the university(2) he shall be appointed for a term of five years and shall be eligible for re-appointment(3) the emoluments and other terms and conditions of service of the registrar shall be such as may be prescribed by the executive council from time to time:provided that the registrar shall retire on attaining the age of sixty-two years (4) when the office of the registrar is vacant or when the registrar is, by reason of illness, absence or any other cause, unable to perform the duties of his office, the duties of the office shall be performed by such person as the vice-chancellor may appoint for the purpose(5) (a) the registrar shall have power to take disciplinary action against such of the employees, excluding teachers and other academic staff, as may be specified in the order of the executive council and to suspend them pending inquiry, to administer warnings to them or to impose on them the penalty of censure or the withholding of increment:provided that no such penalty shall be imposed unless the person has been given a reasonable opportunity of showing cause against the action proposed to be taken in regard to him(b) an appeal shall lie to the vice-chancellor against any order of the registrar imposing any of the penalties specified in sub-clause (a)(c) in a case where the inquiry discloses that a punishment beyond the power of the registrar is called for, the registrar shall, upon the conclusion of the inquiry, make a report to the vice-chancellor along with his recommendations:provided that an appeal shall lie to the executive council against an order of the vice-chancellor imposing any penalty(6) the registrar shall be ex officio secretary of the executive council and the academic council, but shall not be deemed to be a member of either of these authorities and he shall be ex officio member-secretary of the court(7) it shall be the duty of the registrar —(a) to be the custodian of the records, the common seal and such other property of the university as the executive council shall commit to his charge;(b) to issue all notices convening meetings of the court, the executive council, the academic council and of any committees appointed by those authorities;(c) to keep the minutes of all the meetings of the court, the executive council, the academic council and of any committees appointed by those authorities;(d) to conduct the official correspondence of the court, the executive council and the academic council;(e) to supply to the visitor, copies of the agenda of the meetings of the authorities of the university as soon as they are issued and the minutes of such meetings;(f) to represent the university in suits or proceedings by or against the university, sign powers of attorney and verify pleadings or depute his representative for the purpose; and(g) to perform such other duties as may be specified in the statutes, the ordinances or the regulations or as may be required from time to time by the executive council or the vice-chancellorthe finance officer7 (1) the finance officer shall be appointed by the executive council on the recommendations of a selection committee constituted for the purpose and he shall be a whole-time salaried officer of the university(2) the finance officer shall be appointed for a term of five years and shall be eligible for re-appointment(3) the emoluments and other terms and conditions of service of the finance officer shall be such as may be prescribed by the executive council from time to time:provided that the finance officer shall retire on attaining the age of sixty-two years (4) when the office of the finance officer is vacant or when the finance officer is, by reason of illness, absence or any other cause, unable to perform the duties of his office, the duties of the office shall be performed by such person as the vice-chancellor may appoint for the purpose(5) the finance officer shall be ex officio secretary of the finance committee, but shall not be deemed to be a member of such committee(6) the finance officer shall —(a) exercise general supervision over the funds of the university and shall advise it as regards its financial policy; and(b) perform such other financial functions as may be assigned to him by the executive council or as may be prescribed by the statutes or the ordinances (7) subject to the control of the executive council, the finance officer shall —(a) hold and manage the property and investments of the university including trust and endowed property;(b) ensure that the limits fixed by the executive council for recurring and nonrecurring expenditure for a year are not exceeded and that all moneys are expended on the purpose for which they are granted or allotted;(c) be responsible for the preparation of annual accounts and the budget of the university and for their presentation to the executive council;(d) keep a constant watch on the state of the cash and bank balances and on the state of investments;(e) watch the progress of the collection of revenue and advise on the methods of collection employed;(f) ensure that the registers of buildings, land, furniture and equipment are maintained up-to-date and that stock-checking is conducted, of equipment and other consumable materials in all offices, departments, centres and specialised laboratories;(g) bring to the notice of the vice-chancellor unauthorised expenditure and other financial irregularities and suggest disciplinary action against persons at fault; and(h) call for from any office, department, centre, laboratory, college or institution maintained by the university any information or returns that he may consider necessary for the performance of his duties (8) any receipt given by the finance officer or the person or persons duly authorised in this behalf by the executive council for any money payable to the university shall be sufficient discharge for payment of such moneythe controller of examinations8 (1) the controller of examinations shall be appointed by the executive council on the recommendations of a selection committee constituted for the purpose and he shall be a whole-time salaried officer of the university(2) the controller of examinations shall be appointed for a term of five years and shall be eligible for re-appointment(3) the emoluments and other terms and conditions of service of the controller of examinations shall be such as may be prescribed by the executive council from time to time:provided that the controller of examinations shall retire on attaining the age of sixtytwo years(4) when the office of the controller of examinations is vacant or when the controller of examinations is, by reason of illness, absence or any other cause, unable to perform the duties of his office, the duties of the office shall be performed by such person as the vice- chancellor may appoint for the purpose(5) the controller of examinations shall arrange for and superintend the examinations of the university in the manner prescribed by the ordinancesthe librarian9 (1) the librarian shall be appointed by the executive council on the recommendations of the selection committee constituted for the purpose and he shall be a whole-time salaried officer of the university(2) the librarian shall exercise such powers and perform such duties as may be assigned to him by the executive councilmeetings of the court10 (1) an annual meeting of the court shall be held on a date to be fixed by the executive council unless some other date has been fixed by the court in respect of any year(2) at an annual meeting of the court, a report on the working of the university during the previous year, together with a statement of the receipts and expenditure, the balance sheet as audited, and the financial estimates for the next year shall be presented(3) a copy of the statement of receipts and expenditure, the balance sheet and the financial estimates referred to in clause (2) shall be sent to every member of the court at least seven days before the date of the annual meeting(4) special meetings of the court may be convened by the executive council or the vice-chancellor or if there is no vice-chancellor, the pro-vice-chancellor or if there is no pro- vice-chancellor, by the registrar(5) eleven members of the court shall form a quorum for a meeting of the court 11 seven members of the executive council shall form a quorum for a meeting of the executive councilquorum for meeting of the executive council12 (1) the executive council shall have the power of management and administration of the revenues and property of the university and the conduct of all administrative affairs of the university not otherwise provided forpowers and functions of the executive council(2) subject to the provisions of this act , the statutes and the ordinances, the executive council shall, in addition to all other powers vested in it, have the following powers, namely:—(i) to create teaching and other academic posts including chairs, to determine the number and emoluments of such posts and to define the duties and conditions of service of professors, associate professors, assistant professors and other academic staff:provided that no action shall be taken by the executive council in respect of the number and qualifications of teachers and other academic staff otherwise than after consideration of the recommendations of the academic council;(ii) to appoint such professors, associate professors, assistant professors and other academic staff including chairs, as may be necessary, on the recommendation of the selection committee constituted for the purpose and to fill up temporary vacancies therein;(iii) to promote inter-facial research by making joint appointments of teaching staff in different schools, departments and centres;(iv) to create administrative, ministerial and other necessary posts and to define their duties and conditions of their service and to make appointments thereto in the manner prescribed by the ordinances;(v) to grant leave of absence to any officer of the university other than the chancellor and the vice-chancellor, and to make necessary arrangements for the discharge of the functions of such officer during his absence;(vi) to regulate and enforce discipline among employees in accordance with the statutes and the ordinances;(vii) to manage and regulate the finances, accounts, investments, property, business and all other administrative affairs of the university and for that purpose to appoint such agents as it may think fit;(viii) to fix limits on the total recurring and the total non-recurring expenditure for a year on the recommendation of the finance committee;(ix) to invest any money belonging to the university, including any unapplied income, in such stocks, funds, share or securities, from time to time as it may think fit or in the purchase of immovable property in india, with the like powers of varying such investment from time to time;(x) to transfer or accept transfers of any movable or immovable property on behalf of the university;(xi) to provide buildings, premises, furniture and apparatus and other means needed for carrying on the work of the university;(xii) to enter into, vary, carry out and cancel contracts on behalf of the university; (xiii) to entertain, adjudicate upon, and if thought fit, to redress any grievances of the employees and students of the university who may, for any reason, feel aggrieved;(xiv) to appoint examiners and moderators and, if necessary, to remove them, and to fix their fees, emoluments and travelling and other allowances, after consulting the academic council;(xv) to select a common seal for the university and provide for the use of such seal; (xvi) to make such special arrangements as may be necessary for the residence of women students;(xvii) to institute fellowships, scholarships, studentships, medals and prizes; (xviii) to provide for the appointment of visiting professors, emeritus professors, consultants and scholars and determine the terms and conditions of such appointments;(xix) to enter into partnership with industry and non-governmental agencies for the advancement of knowledge and establish a corpus of funds out of the profits of such partnership; and (xx) to exercise such other powers and perform such other duties as may be conferred or imposed on it by the act or the statutes13 nine members of the academic council shall form a quorum for a meeting of the academic councilquorum of meeting of the academic council14 subject to the provisions of this act, the statutes and the ordinances, the academic council shall, in addition to all other powers vested in it, have the following powers, namely:—powers and functions of the academic council(a) to exercise general supervision over the academic policies of the university and to give directions regarding methods of instruction, co-ordination of teaching among the colleges and the institutions, evaluation of research and improvement of academic standards;(b) to bring about and promote inter-school co-ordination and to establish or appoint such committees or boards as may be deemed necessary for the purpose;(c) to consider matters of general academic interest either on its own initiative, or on a reference by a school or the executive council, and to take appropriate action thereon; and(d) to frame such regulations and rules consistent with the statutes and the ordinances regarding the academic functioning of the university, discipline, residence, admissions, award of fellowships and studentships, fees, concessions, corporate life and attendance 15 (1) the university shall have such schools of studies as may be specified in the statutesschools of studies and departments(2) every school shall have a school board and the members of the first school board shall be nominated by the executive council for a period of three years(3) the composition, powers and functions of a school board shall be prescribed by the ordinances(4) the conduct of the meetings of a school board and the quorum required for such meetings shall be prescribed by the ordinances(5) (a) every school shall consist of such departments as may be assigned to it by the ordinances:provided that the executive council may, on the recommendation of the academic council, establish centres of studies to which may be assigned such teachers of the university as the executive council may consider necessary(b) each department shall consist of the following members, namely:—(i) teachers of the department; (ii) persons conducting research in the department; (iii) dean of the school;(iv) honorary professors, if any, attached to the department; and (v) such other persons as may be members of the department in accordance with the provisions of the ordinances16 (1) each department shall have a board of studiesboard of studies(2) the constitution of the board of studies and the term of office of its members shall be prescribed by the ordinances(3) subject to the overall control and supervision of the academic council, the functions of a board of studies shall be to approve subjects for research for various degrees and other requirements of research degrees and to recommend to the concerned school board in the manner prescribed by the ordinances—(a)courses of studies and appointment of examiners for courses, but excluding research degrees;(b)appointment of supervisors for research; and (c)measures for the improvement of the standard of teaching and research: provided that the above functions of a board of studies shall, during the period of three years immediately after the commencement of the act, be performed by the department17 (1) the finance committee shall consist of the following members, namely:—the finance committee(i) the vice-chancellor; (ii) the pro-vice-chancellor; (iii) one person to be nominated by the court; (iv) three persons to be nominated by the executive council, out of whom at least one shall be a member of the executive council; and(v) three persons to be nominated by the visitor(2) five members of the finance committee shall form a quorum for a meeting of the finance committee(3) all the members of the finance committee, other than ex officio members, shall hold office for a term of three years(4) a member of the finance committee shall have the right to record a minute of dissent if he does not agree with any decision of the finance committee(5) the finance committee shall meet at least thrice every year to examine the accounts and to scrutinise proposals for expenditure(6) all proposals relating to creation of posts, and those items which have not been included in the budget, shall be examined by the finance committee before they are considered by the executive council(7) the annual accounts and the financial estimates of the university prepared by the finance officer shall be laid before the finance committee for consideration and comments and thereafter submitted to the executive council for approval(8) the finance committee shall recommend limits for the total recurring expenditure and the total non-recurring expenditure for the year, based on the income and resources of the university (which, in the case of productive works, may include the proceeds of loans)selection committees18 (1) there shall be selection committees for making recommendations to the executive council for appointment to the posts of professor, associate professor, assistant professor, registrar, finance officer, controller of examinations, librarian and principals of colleges and institutions maintained by the university(2) the selection committee for appointment to the posts specified in column 1 of the table below shall consist of the vice-chancellor, a nominee of the visitor and the persons specified in the corresponding entry in column 2 of the said table:| | | | 1 | 2 ||---------------------------------------------------------------|------------------------------------------------------------|----|-------------------------------------------------------|--------------------------------------------------|| professor | ( | i | ) | the dean of the school || ( | ii | ) | the head of the department, if he is a professor | || ( | iii | ) | three persons not in the service of the university, | || nominated by the executive council, out of a panel | | | | || of names recommended by the academic council for | | | | || their special knowledge of, or interest in, the subject | | | | || with which the professor will be concerned | | | | || associate professor/ | ( | i | ) | the head of the department || assistant professor | | | | || ( | ii | ) | one professor nominated by the vice-chancellor | || ( | iii | ) | two persons not in the service of the university, | || nominated by the executive council, out of a panel | | | | || of names recommended by the academic council for | | | | || their special knowledge of, or interest in, the subject | | | | || with which the associate professor or assistant pro- | | | | || fessor will be concerned | | | | || registrar/finance officer/ | ( | i | ) | two members of the executive council nominated || controller of examinations | by it | | | || ( | ii | ) | one person not in the service of the university nomi- | || nated by the executive council | | | | || librarian | ( | i | ) | two persons not in the service of the university || who have special knowledge of the subject of the | | | | || library science or library administration nominated | | | | || by the executive council | | | | || ( | ii | ) | one person not in the service of the university nomi- | || nated by the executive council | | | | || principal of college or | three persons not in the service of the university of whom | | | || institution maintained | two shall be nominated by the executive council and one | | | || by the university | by the academic council for their special knowledge of, or | | | || interest in, a subject in which instruction is being provided | | | | || by the college or institution | | | | |note 1 where the appointment is being made for an inter-disciplinary project, the head of the project shall be deemed to be the head of the department concernednote 2 the professor to be nominated by the vice-chancellor shall be a professorconcerned with the speciality for which the selection is being made and the vice-chancellor shall consult the head of the department and the dean of school before nominating the professor(3) the vice-chancellor, or in his absence the pro-vice-chancellor, shall convene and preside at the meeting of the selection committee:provided that the meeting of the selection committee shall be fixed after prior consultation with, and subject to the convenience of visitor's nominee and the experts nominated by the executive council:provided further that the proceedings of the selection committee shall not be valid unless,—(a)where the number of visitor's nominee and the persons nominated by the executive council is four in all, at least three of them attend the meeting; and(b)where the number of visitor's nominee and the persons nominated by the executive council is three in all, at least two of them attend the meeting(4) the procedure to be followed by the selection committee shall be laid down in the ordinances(5) if the executive council is unable to accept the recommendations made by the selection committee, it shall record its reasons and submit the case to the visitor for final orders(6) appointments to temporary posts shall be made in the manner indicated below—(i) if the temporary vacancy is for duration longer than one academic session,it shall be filled on the advice of the selection committee in accordance with the procedure indicated in the foregoing clauses:provided that if the vice-chancellor is satisfied that in the interests of work it is necessary to fill the vacancy, the appointment may be made on a purely temporary basis on the advice of a local selection committee referred to in sub-clause (ii) for a period not exceeding six months(ii) if the temporary vacancy is for a period less than a year, an appointment to such vacancy shall be made on the recommendation of a local selection committee consisting of the dean of the school concerned, the head of the department and a nominee of the vice-chancellor:provided that if the same person holds the offices of the dean and the head of the department, the selection committee may contain two nominees of the vice- chancellor:provided further that in the case of sudden casual vacancies of teaching posts caused by death or any other reason, the dean may, in consultation with the head of the department concerned, make a temporary appointment for a month and report to the vice-chancellor and the registrar about such appointment(iii) no teacher appointed temporarily shall, if he is not recommended by a regular selection committee for appointment under the statutes, be continued in service on such temporary employment, unless he is subsequently selected by a local selection committee or a regular selection committee, for a temporary or permanent appointment, as the case may bespecial mode of appointment19 (1) notwithstanding anything contained in statute 18, the executive council mayinvite a person of high academic distinction and professional attainments to accept a post of professor or associate professor or any other equivalent academic post in the university on such terms and conditions as it deems fit and on the person agreeing to do so appoint him to the post:provided that the executive council may also create supernumerary posts for a specified period for appointment of such persons:provided further that the number of supernumerary posts so created should not exceed five per cent of the total posts in the university(2) the executive council may appoint a teacher or any other academic staff working in any other university or organisation for undertaking a joint project in accordance with the manner laid down in the ordinancesappointment for a fixedtenure20 the executive council may appoint a person selected in accordance with the procedure laid down in statute 18 for a fixed tenure on such terms and conditions as it deems fitcommittees21 (1) an authority of the university may appoint as many standing or special committees as it may deem fit, and may appoint to such committees persons who are not members of such authority(2) a committee appointed under clause (1) may deal with any subject delegated to it subject to subsequent confirmation by the authority appointing it22 (1) all the teachers and other academic staff of the university shall, in the absence of any agreement to the contrary, be governed by the terms and conditions of service and code of conduct as are specified in the statutes, the ordinances and the regulations| terms | and ||------------------|-------|| conditions of | || service | and || code of conduct | || of the teachers, | || etc | |(2) the emoluments of members of the academic staff shall be such as may be prescribed by the ordinances(3) every teacher and member of the academic staff of the university shall be appointed on a written contract, the form of which shall be prescribed by the ordinances(4) a copy of every contract referred to in clause (3) shall be deposited with the registrar23 (1) all the employees of the university, other than the teachers and other academic staff shall, in the absence of any contract to the contrary, be governed by the terms and conditions of service and code of conduct as specified in the statutes, the ordinances and the regulations| terms | and ||-----------------|-------|| conditions of | || service | and || code of conduct | || of | other || employees | |(2) the manner of appointment and emoluments of employees, other than the teachers and other academic staff, shall be such as may be prescribed by the ordinancesseniority list24 (1) whenever, in accordance with the statutes, any person is to hold an office or be a member of an authority of the university by rotation according to seniority, such seniority shall be determined according to the length of continuous service of such person in his grade and in accordance with such other principles as the executive council may, from time to time, prescribe(2) it shall be the duty of the registrar to prepare and maintain in respect of each class of persons to whom the provisions of these statutes apply, a complete and up-to-date seniority list in accordance with the provisions of clause (1)removal of employees of the university(3) if two or more persons have equal length of continuous service in a particular grade or the relative seniority of any person or persons is otherwise in doubt, the registrar may, on his own motion and shall, at the request of any such person, submit the matter to the executive council whose decision thereon shall be final25 (1) where there is an allegation of misconduct against a teacher, a member of the academic staff or other employee of the university, the vice-chancellor, in the case of the teacher or a member of the academic staff, and the authority competent to appoint (hereinafter referred to as the appointing authority) in the case of other employee may, by order in writing, place such teacher, member of the academic staff or other employee, as the case may be, under suspension and shall forthwith report to the executive council the circumstances in which the order was made:provided that the executive council may, if it is of the opinion, that the circumstances of the case do not warrant the suspension of the teacher or a member of the academic staff, revoke such order(2) notwithstanding anything contained in the terms of the contract of appointment or of any other terms and conditions of service of the employees, the executive council in respect of teachers and other academic staff, and the appointing authority in respect of other employees, shall have the power to remove a teacher or a member of the academic staff or other employee, as the case may be, on grounds of misconduct(3) save as aforesaid, the executive council, or as the case may be, the appointing authority, shall not be entitled to remove any teacher, member of the academic staff or other employee except for a good cause and after giving three months' notice or on payment of three months' salary in lieu thereof(4) no teacher, member of the academic staff or other employee shall be removed under clause (2) or clause (3) unless he has been given a reasonable opportunity of showing cause against the action proposed to be taken in regard to him(5) the removal of a teacher, member of the academic staff or other employee shall take effect from the date on which the order of removal is made:provided that where the teacher, member of the academic staff or other employee is under suspension at the time of his removal, such removal shall take effect from the date on which he was placed under suspension(6) notwithstanding anything contained in the foregoing provisions of this statute, a teacher, member of the academic staff or other employee may resign —(a) if he is a permanent employee, only after giving three months' notice in writing to the executive council or the appointing authority, as the case may be, or by paying three months' salary in lieu thereof;(b) if he is not a permanent employee, only after giving one month's notice in writing to the executive council or, as the case may be, the appointing authority or by paying one month's salary in lieu thereof: provided that such resignation shall take effect only on the date on which the resignation is accepted by the executive council or the appointing authority, as the case may behonorary degrees26 (1) the executive council may, on the recommendation of the academic counciland by a resolution passed by a majority of not less than two-thirds of the members present and voting, make proposals to the visitor for the conferment of honorary degrees:provided that in case of emergency, the executive council may, on its own motion,make such proposals(2) the executive council may, by a resolution passed by a majority of not less thantwo-thirds of the members present and voting, withdraw, with the previous sanction of the visitor, any honorary degree conferred by the universitywithdrawal of degrees, etc27 the executive council may, by a resolution passed by a majority of not less thantwo-thirds of the members present and voting, withdraw an degree or academic distinction conferred on, or any certificate or diploma granted to, any person by the university for good and sufficient cause:provided that no such resolution shall be passed until a notice in writing has been given to that person calling upon him to show cause within such time as may be specified in the notice why such a resolution should not be passed and until his objections, if any, and any evidence he may produce in support of them, have been considered by the executive council28 (1) all powers relating to the maintenance of discipline and disciplinary action in relation to the students of the university shall vest in the vice-chancellormaintenance of discipline amongst students of the university(2) there shall be a proctor of the university to assist the vice-chancellor in the exercise of the powers referred to in clause (1), who shall be appointed by the executive council from amongst the professors and associate professors in the manner prescribed by the ordinances(3) the vice-chancellor may delegate all or any of the powers referred to in clause (1), as he deems fit, to the proctor and to such other officers as he may specify in this behalf(4) without prejudice to the generality of his powers relating to the maintenance of discipline and taking such action, as may seem to him appropriate for the maintenance of discipline, the vice-chancellor may, in exercise of such powers, by order, direct that any student or students be expelled or rusticated, for a specified period, or be not admitted to a course or courses of study in a college, institution or department or a school of the university for a stated period, or be punished with fine for an amount to be specified in the order, or be debarred from taking an examination or examinations conducted by the university, college, institution or department or a school for one or more years, or that the results of the student or students concerned in the examination or examinations in which he or they have appeared be withheld or cancelled(5) the principals of colleges, institutions, deans of schools of studies and heads of teaching departments of the university shall have the authority to exercise all such disciplinary powers over the students in their respective colleges, institutions, schools and teaching departments of the university, as may be necessary for the proper conduct of such colleges, institutions, schools and teaching departments(6) without prejudice to the powers of the vice-chancellor and the principals and other persons specified in clause (5), detailed rules of discipline and proper conduct shall be made by the university the principals of college, institutions, deans of schools of studies and heads of teaching departments in the university may also make such supplementary rules as they deem necessary for the purposes stated therein(7) at the time of admission, every student shall be required to sign a declaration to the effect that he submits himself to the disciplinary jurisdiction of the vice-chancellor and other authorities of the universityconvocations29 convocations of the university for the conferring of degrees or for other purposes shall be held in such manner as may be prescribed by the ordinancesacting chairman of meetings30 where no provision is made for a president or chairman to preside over a meeting of any authority of the university or any committee of such authority or when the president or chairman so provided for is absent, the members present shall elect one from among themselves to preside at such meetingresignation31 any member, other than an ex officio member of the court, the executive council, the academic council or any other authority of the university or any committee of such authority may resign by letter addressed to the registrar and the resignation shall take effect as soon as such letter is received by the registrardisqualification32 (1) a person shall be disqualified for being chosen as, and for being, a member of any of the authorities, or for being appointed as, and for being, an officer, of the university-(i) if he is of unsound mind; (ii) if he is an undischarged insolvent; (iii) if he has been convicted by a court of law of an offence involving moral turpitude and sentenced in respect thereof to imprisonment for not less than six months(2) if any question arises as to whether a person is or had been subjected to any of the disqualifications mentioned in clause (1), the question shall be referred to the visitor and his decision shall be final and no suit or other proceeding shall lie in any civil court against such decision33 notwithstanding anything contained in the statutes, a person who is not ordinarily resident in india shall not be eligible to be an officer of the university or a member of any authority of the universityresidence condition for membership and office membership of authorities by virtue of membership of other bodies34 notwithstanding anything contained in the statutes, a person who holds any post in the university or is a member of any authority or body of the university in his capacity as a member of a particular authority or body or as the holder of a particular appointment shall hold such office or membership only for so long as he continues to be a member of that particular authority or body or the holder of that particular appointment, as the case may be35 (1) there shall be an alumni association for the universityalumni association(2) the subscription for membership of the alumni association shall be prescribed by the ordinances(3) no member of the alumni association shall be entitled to vote or stand for election unless he has been a member of the association for at least one year prior to the date of election and is a degree holder of the university of at least five years standing:provided that the condition relating to the completion of one year's membership shall not apply in the case of the first electionstudents council36 (1) there shall be constituted in the university, a students' council for every academic year, consisting of—(i) the dean of students' welfare who shall be the chairman of the students'council;(ii) twenty students to be nominated by the academic council on the basis of merit in studies, sports and extra-curricular activities; and(iii) such number of elected representatives of students as may be specified by the academic council: provided that any student of the university shall have the right to bring up any matter concerning the university before the students' council if so permitted by the chairman, and he shall have the right to participate in the discussions at any meeting when the matter is taken up for consideration(2) the functions of the students' council shall be to make suggestions to the appropriate authorities of the university in regard to the programmes of studies, students' welfare and other matters of importance, in regard to the working of the university in general and such suggestions shall be made on the basis of consensus of opinion(3) the students' council shall meet at least once in an academic year preferably in the beginning of that yearordinances, how made37 (1) the first ordinances made under sub-section (2) of section 28 may be amended, repealed or added to at any time by the executive council in the manner specified in the following sub-sections(2) no ordinance in respect of the matters enumerated in sub-section (1) of section 28shall be made by the executive council unless a draft of such ordinance has been proposed by the academic council(3) the executive council shall not have power to amend any draft of any ordinance proposed by the academic council under clause (2), but may reject the proposal or return the draft to the academic council for re-consideration, either in whole or in part, together with any amendment which the executive council may suggest(4) where the executive council has rejected or returned the draft of an ordinance proposed by the academic council, the academic council may consider the question afresh and in case the original draft is reaffirmed by a majority of not less than two-thirds of the members present and voting and more than half the total number of members of the academic council, the draft may be sent back to the executive council which shall either adopt it or refer it to the visitor whose decision shall be final(5) every ordinance made by the executive council shall come into effect immediately (6) every ordinance made by the executive council shall be submitted to the visitor within two weeks from the date of its adoption(7) the visitor shall have the power to direct the university to suspend the operation of any ordinance(8) the visitor shall inform the executive council about his objection to the ordinance referred to in clause (7) and may, after receiving the comments of the university, either withdraw the order suspending the ordinance or disallow the ordinance, and his decision shall be finalregulations38 (1) the authorities of the university may make regulations consistent with the act, the statutes and the ordinances for the following matters, namely:—(i) laying down the procedure to be observed at their meetings and the number of members required to form a quorum;(ii) providing for all matters which are required by the act, the statutes or the ordinance to be prescribed by regulations;(iii) providing for all other matters solely concerning such authorities or committees appointed by them and not provided for by the act, the statutes or the ordinances(2) every authority of the university shall make regulations providing for the giving of notice to the members of such authority of the dates of meeting and of the business to be considered at meetings and for the keeping of a record of the proceedings of meetings(3) the executive council may direct the amendment in such manner as it may specify of any regulation made under the statutes or the annulment of any such regulationdelegation of powers39 subject to the provisions of this act and the statutes, any officer or authority of the university may delegate his or its powers to any other officer or authority or person under his or its respective control and subject to the condition that overall responsibility for the exercise of the powers so delegated shall continue to vest in the officer or authority delegating such powers statement of objects and reasonsthe present level of gross enrolment ratio in higher education sector in the country at approximately 11% is grossly inadequate to meet the challenges of a knowledge society and economy there is an urgent need for raising the said gross enrolment ratio, as also for increasing the quality of higher education, in a time bound manner2 it is, therefore, proposed to bring the present bill to establish one new central university in each of the states of bihar, gujarat, haryana, himachal pradesh, jammu and kashmir, jharkhand, karnataka, kerala, orissa, punjab, rajasthan and tamil nadu, and to convert guru ghasidas vishwavidyalaya in the state of chhattisgarh, goa university in the state of goa, doctor harisingh gour vishwavidyalaya in the state of madhya pradesh and hemvati nandan bahuguna garhwal university in the state of uttarakhand into central universities3 the bill seeks to achieve the above objectivesnew delhi;the 8th october, 2008arjun singh financial memorandumclause 3(1) of the bill provides for establishment of guru ghasidas vishwavidyalaya in the state of chhattisgarh, doctor harisingh gour vishwavidyalaya in the state of madhya pradesh, hemvati nandan bahuguna garhwal university in the state of uttarakhand and goa university in the state of goa as bodies corporate by the same names of "guru ghasidas vishwavidyalaya", "doctor harisingh gour vishwavidyalaya", "hemvati nandan bahuguna garhwal university" and "goa university" respectively clause 3(4) provides for establishment of the universities in the various states as bodies corporate by the names specified in the first schedule the financial requirement of these universities is estimated at rs 3,480 crore to meet the non-recurring as well as the recurring expenditure during the financial years 2008-2009 to 2011-2012 the expenditure would be met from the consolidated fund of india through the budgetary provisions under the department of higher education, ministry of human resource development memorandum regarding delegated legislationclause 27 of the bill provides that the first statutes are those set out in the second schedule it also empowers the executive council of the university to make new or additional statutes or to amend or repeal the statutes of the university subject to the assent of the visitor2 sub-clause (5) of the aforesaid clause empowers the visitor also to make new or additional statues or amend or repeal the statutes of the university during the period of three years immediately after the commencement of the act3 sub-clause (6) further empowers the visitor to direct the university to make provisions in the statutes in respect of any matter specified by her and if the executive council is unable to implement such directions within sixty days of its receipt, the visitor may, after considering the reasons, if any, communicated by the executive council for its inability to comply with such direction, make or amend the statutes suitably the matters in respect of which the executive council and the visitor may make, amend or repeal statutes include the constitution, powers and functions of the authorities and other bodies of the university, the appointment of officers and teachers of the university, the conditions of service of employees of the university and other such matters4 sub-clause (2) of clause 28 of the bill empowers the vice-chancellor to make the first ordinances of the university with the previous approval of the executive council and provides that the ordinances so made may be amended, repealed or added to at any time by the executive council in the manner prescribed by the statutes the matters in respect of which ordinances may be made, or as the case may be, amended, repealed or added to, relate to admission of students, courses of study, medium of instruction and examination, the manner of co-operation and collaboration with other universities, institutions and other agencies, the setting up of a machinery for redressal of grievances of employees and other such matters5 clause 29 of the bill enables the authorities of the university to make regulations, consistent with the act, the statutes and the ordinances, for the conduct of their own business and that of the committees appointed by them and also for such matters as may be prescribed by the statutes or ordinances6 clause 42 empowers the central government to, by order, make provisions to remove certain difficulties, which may appear to be necessary or expedient and such an order is not to be made after the expiry of a period of three years from the commencement of the act and that such order shall be laid before each house of parliament7 clause 43 provides that every statute, ordinance or regulation made under the act shall be published in the official gazette, and laid before each house of parliament8 the matters for which the statutes, ordinances or regulations may be made pertain to matters of procedure or detail and it is not possible to provide for them in the bill the delegation of legislative powers is, therefore, of normal character lok sabha———— a billto establish and incorporate universities for teaching and research in the various states and to provide for matters connected therewith or incidental thereto———— | Parliament_bills | 13fc350b-46cc-5294-a719-108c851a1b70 |
, " bill no m of 1185 the salaries and allowances of ministers (amendment) bill, 1985 a billfu"rther to amend the salaries and allowances of ministers act, 1952 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 salaries and allowances of minis-short title ters (amendment) act, 1985 and commence· 5 (2) it shall come into force on such date as the central government mel)t may, by notification in the official gazette, appoint a of 1952substitution of new·sec tion for section 3 2 for section 3 of the salaries and allowances of ministers act, 1952 (herein~fter referred to as the principal act) the following section shall be substituted namely:-- 10 "3 (1) each minister shall be entitled to receive a salary per mensem, and an allowance for each day during the whole 01 his tenn as such minirter at tlte same rates as are specifted in sedlqll 3 01 the salaries, allowanc:es and pcnsion of members of parliament a£t, 1954 with respect to members of parlian'ent salaries, and daily and com-tituency allowan ces 30 of 19m15 (2) each mini~ter shall be entitled to receive conatitueaq auo aae at the flame rate 8' is qedftecluur sedioli s of_tu utd &h wit'" ,'e·c~· to ftie'ift~e'n of jfutuaekt!' 3 fer section 5 of the principal act, the following section shall be substituted, namely:-· subatitution of new section for section 5 "5 there shall t,c paid a sumptuary allowance to each mioter at the following rates, naulely:-sumpf&lary allowan-ce to mln1aterl (a) the prime minister rupees one thoul8dd 5 five hundred per med8em; rupees ode tbouaadd per mensem; (b) every oth('r minister who is a member of the cabinet 10 ( c) a m'ulister of state rupees five huddred per medle1ll; (d)' - deputy minister rupees three hundred per mensem" ~ 4 in section 6 of the principal act, after sub-section following sl'1b-sec~ion shall be inserted, namely:-(1), the amendmento! eec:tiod 6 t(la) a minister and llny one member of his famuy accompanying him hall be elltitled to travelling allowances in respect of dot 'dlore than six reh,rn journeys perfonned, during each year~ within india, at the same rates at which travelling allowaacel are payable 110 to such m"mister under clause (ib) of sub-section: (,1) in respeet of tours referred to ill that clause explanat"nn-for the purposes of this sub-seetiod, "return journey" means ii journey from one place to another place and the return journey from sut'h other plaee to the ftrst mentioded pla&:e' 5 in the principal act, after section 10, the following section shall 115 be inserted, namely:-insertion of new section loa 'loa notwithstanding anvthing contained, in the income-tax act 1961, the value of rent free furnished residence (including main-, of 1961 tenance thereof) provided to a minister under sub-section (1) of section 4 shall not be included in the comdutation of his income go chargeable under the hend "salaries" under section 15 of the incometax act, 1961 t exemption from ua bmty to pay incometu gil ce:rtatn per quiattu rece1ved bya minister m1diater are balically mambers of parliament with tbe md1ttodbl :responsibility of being on duty ismidisten tbnqhout the,ar bmping this in view, the bill seeks to make suitable changesin the -salary and allowances of the ministers act 2 the bill· seeks-<a> to provide that ministers shall be entitled to a ulary, daily allowances and constituency allowance at the same rates as a member of parliament; (b) to increase the amount payable to ministers by way of sum, ptuary allowance and exempt from income-tax the value of the omcial residence provided to a minister; and (c) to extend the facility of free travel in respect of six relurn journeys per year within india to one member of the family of a minister accompanying him on such journeys 3 the bill seeks to achieve the above objects new delhi; s b chav an the 19th december, 1985 clauaes 2, 3 and 4 of the bill provide for increasing the salary add allowances of the prime minister, cabinet ministers, ministers of state and deputy ministers 2 the bill, if enacted, will involve expenditure from the consol;idated fund of india it is likely to involve an additional recurring expenditure of about rs 2771 laths pet' annum only no non-recurring expenditure is hkely to be involved annexure extracts from the salaries and allowances of ministers act, 1952(58 of 1952) - - - - - salaries of ministers 3 there shall be paid to each minister, other than a deputy minister, a salary of two thousand two hundred and fifty rupees per mensem, and to each deputy minister a sa~ary of one thousand seven hundred and fifty l'jlpees per mensem - - - - - sumptuary allowance ~ ministers 5 the central government may, by rules made in this behalf, provide for the grant or a sumptuary allowance not exceeding five hundred rupees per mensem to any minister other than a deputy minister, and such rules may provide for the grant of the allowance to different ministers at different rates - - - - - " -\ a billfurther to amend the salaries and allowances of ministers act, 1952 (sh!'j~ s_ b chav8b, minister of horne affairs) , | Parliament_bills | 234492c2-16b2-522d-b6ad-d14958e468c0 |
bill no 77 of 1976 w tile dhoties (additional excise duty) repeal bill, 1976 a billto repeal the dhoties (additional excise duty) act, 1953 be it enacted by parliament in the twenty-seventh year of the republic of india as follows:-1 this act may be called the dhoties (additional excise duty) short repeal act, 1976 title s 2 the dhoties (additional excise duty) act, 1953, is hereby repealed repeal of act 39 of 1953 statement of objects and reasonsthe dhoties (additional excise duty) act, 1953, was enacted for protecting the interests of the handloom industry by providing for the levy of an additional duty of excise on dhoties issued out of any mill or any group of mills in excess of the permissible quota under the act the k k shah study team in its report to the government had recommended that the dhoti quota system was unsatisfactoory and had failed to confer any meaningful benefit to the handloom industry the production of dhoties by mills has by now fallen much below the permissible quota under the act besides, regulatory measures have been separately taken under clause 20 of the cotton textiles (control) order, 1948, to restrict the quantity of dhoti produced by factories using power on a consideoration of the various aspects, it is felt that the dhoties (additional excist' duty) act 1953, has outlived its utility and it is therefore proposed to repeal that act new delhi; d p chattopadhyaya the 6th august, 1976 president's recommendation under artlcle 117 of the constitution of india[extract from letter no 31j1j69-tex i, dated august 13, 1976 from prof d p chattopadhaya, minister of commerce to the secretary-general, lok sabha] - - - the president having been informed of the subject matter of the dhoties (additional excise duty) repeal bill, 1976, recommends under article 117 (1) of the constitution of india, the introduction of the bill in the current session of lok sabha a bill to repeal the dhoties (additional excise duty) act, 1953 (prof d p chattopadhyclya, miniater of commerce) | Parliament_bills | 8884fd9a-8c8e-5f2f-a02e-55d88e4a3e83 |
tile agricultural refinance corporation (amendment) bill, 1971 a blllj'utthet to amend the agric'ultutal refinance ccwporation act, 1963 be it enacted by parliament in the ':wenty-second year of the republic of india as follows:-1 this act may be called the agricultural refinance corporation short title (amendment) act, 1971 10 of 1183 amendment of section 2 5 z in section 2 of the agricultural refinance corporation act, 1963 (hereinafter referred to as the principal act), after clause (a), the following explanation shall be inserted and shall be deemed always to have been inserted, namely:-'explanation-for the purposes of this clause, "pisciculture" 10 includes the development of fisheries, both inland and marine, catcbing of fish and all activities connected therewith or incidental thereto;' 3 in section 20 of the principal act,-amendment of (i) in sub-section (1), after clause (b), the following clause shall eection 20 15 be irllerted, namely:-"(bb) borrow money from the reserve bank out of the national agricultural credit (long term operations) fund established under section 46a of the reserve bank of india act, 2 of 1934 1934"; (ii) in sub-section (2), for the words brackets and letters "and outstanding under clauses (b) and (c) of that bub-section", the words, brackets and letters "and outstanding under clauses (b) , (bb) and (c) of that sub-section" shall be substituted 5 3' of 1934 4 in section 46a of the reserve bank of india act, 1934, in sub-section (2) after clause (d) and before the explanation, the following clause shall be inserted, namely:-consequential amendment of act 2 of 1934 ' (e) the making to the agricultural refinance corporation of loans and advances repayable on the expiry of fixed periods not exceeding twenty years from the date of making such loan or advance" 10 statement of objects and reasonsthe bill seeks to amend the agricultural refinance corporation act, 1963 and the reserve bank of india act, 1934 to enable the agpieultural ~,fin,al\~e cprpora~iqp to borrow from the national j\gricultural credit (long term operations) fund maintaipeci by the res,rve bank of india with the growing tempo of its activities the agricultural refinance corporation is called upon to meet increasingly large demands for funds the propoed amendment will give the corporation ,ccess to largertesources which it needs to meet these demands , qpport"~ity is alr$o beiq,8 tabn to introduce a uitable explanajtion ~ tb"~rm "pseicultqre" so ~ to cl~~fy ut the asficultural refinance ·~~rpqr~tion may fatftnance iic~pmea relatjqg to marine ftsherie!fl n~·d~; v b chavan;· the arrj ju7lc;, j97i annexure extrac'rs rrom the agricultttral rennanci: corporation act, 1963(10 of 1963) - - - - - z in this act, unless the context otherwise requires,-- deftd1 tiou (0) "agriculture" includes animal husbandry, dairy farminl, piaciculture and poultry farming; - - - - - - zoo (1) - - - - - borrowinti by corporation (2) the amount of loan granted by the central government under section 19 and outstanding, together with the amount of bonds and debentures issued under clause (0) of 'sub-section (1) and outstanding, the' amounts borrowed by the corporation and outstanding under claulel (b) and (c) of that s~b-section and the amount of deposits accepted under clause (d) of that sub-section, shall not at any time in the aggregate exceed twenty times the amount of the paid-up share capital and the reserve fund of the corporation - - - - - - a billfurther to amend the agricultural refinance corporrtion act, 1963 (shri y b cluroan, minister of finance) | Parliament_bills | e2271563-d581-5d46-b2fc-31875cabb7a5 |
bill no 185 of 2016 the lokpal and lokayuktas (amendment) bill, 2016 a billto amend the lokpal and lokayuktas act, 2013be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the lokpal and lokayuktas (amendment) act, 2016short title and commencement (2) it shall be deemed to have come into force on the 16th day of january, 2014assets"44 on and from the date of commencement of this act, every public servant shall make a declaration of his assets and liabilities in such form and manner as may be prescribed"amendment of section 593 on and from the date of the commencement of the principal act, in section 59, in sub-section (2), for clause (k), the following clause shall be substituted, and shall be deemed to have been substituted, namely:—5"(k) the form and manner of declaration of assets and liabilities by public servants under section 44:provided that the rules may be made under this clause retrospectively from the date on which the provisions of this act came into force;" statement of objects and reasonsthe lokpal and lokayuktas act, 2013 (1 of 2014), was enacted and brought into force with effect from 16th january, 20142 a bill, namely, the lokpal and lokayuktas and other related law (amendment) bill,2014 was introduced in lok sabha, inter alia, to streamline and harmonise the provisions relating to furnishing of information on assets and liabilities by public servants under section 44 of the said act with the applicable acts, rules and regulations the said bill was referred to the department related parliamentary standing committee which submitted its report on 7th december, 2015 the standing committee has given some recommendations3 however, keeping in view the concerns expressed by different categories of public servants and in line with one of the recommendations of the standing committee, a need has been felt to amend section 44, with a consequential amendment, so as to provide that on and from the commencement of the said act, every public servant shall make declaration of his assets and liabilities in such form and manner as may be prescribed4 in view of the aforesaid, it is now proposed to introduce a new bill, namely, the lokpal and lokayuktas (amendment) bill, 2016 to provide for substitution of section 44 with effect from the date of the commencement of the said act5 the bill seeks to achieve the aforesaid objectivesnew delhi;dr jitendra singhthe 26th july, 2016 memorandum regarding delegated legislationclause 3 of the bill seeks to substitute clause (k) of sub-section (2) of section 59 of the lokpal and lokayuktas act, 2013, so as to empower the central government to make rules for the purpose of prescribing the form and manner in which declaration of assets and liabilities is to be made by public servant under section 44 the proviso to the said clause (k) empowers the central government to make rules with retrospective effect2 the matters in respect of which rules may be made under the proposed amendments 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 annexure extracts from the lokpal and lokayuktas act, 2013 (1 of 2014) chapter xiii declaration of assetsdeclaration of assets44 (1) every public servant shall make declaration of his assets and liabilities in the manner as provided by or under this act(2) a public servant shall, within a period of 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;(b) his liabilities and that of his spouse and his dependent children(3) a public servant 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 the competent authority within thirty days of the coming into force of this act(4) every public servant shall file with the competent authority, on or before the31st july of every year, an annual return of such assets and liabilities, as referred to in subsection (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 to the competent authority in such form and in such manner as may be prescribed(6) the competent authority in respect of each ministry or department shall ensure that all such statements are published on the website of such ministry or department by 31st august of that yearexplanation—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 public servant for their livelihood 59 (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:— (k) the form of annual return to be filed by a public servant under sub-section (5)of section 44; ———— a billto amend the lokpal and lokayuktas act, 2013————(dr jitendra singh, minister of state in the ministry of personnel, public grievances and pensions) | Parliament_bills | b4b874db-4383-5d6d-9dff-86c824b45cf9 |
financial memorandumclause 3 of the bill provides for free and compulsory education clause 4 provides for appropriate government shall establish and maintain schools for every one thousand people it is not known how many schools will be required for carrying out the provisions of the bill some expenditure will be involved in setting up of schools and provision of free meals, uniform, etc and scholarships to poor students (clauses 6 and 7) clause 9 provides for financial and other assistance to the students at higher secondary level the expenditure in respect of schools in union territories shall be met out of the consolidated fund of india expenditure in respect of schools established in state shall be met out of the respective consolidated funds of states although some assistance may be extended by the central government it is estimated that an annual recurring expenditure of about rupees twenty crore is likely to be involved a non-recurring expenditure to the tune of rupees thirty crore is also likely to be involved memorandum regarding delegated legislationclause 10 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 | Parliament_bills | 8d579ee7-28f5-5d6f-a15d-c33c8ecdb659 |
bill no 20 of 2009 the prevention of cruelty to animals (amendment) bill, 2009 by shri francisco sardinha, mp a billfurther to amend the prevention of cruelty to animals act, 1960be, it enacted by parliament in the sixtieth year of the republic of india as follows:—short title1 this act may be called the prevention of cruelty to animals (amendment) act, 200959 of 1960amendment of section 112 in section 11 of the prevention of cruelty to animals act, 1960 (hereinafter referred to as the principal act), in sub-section (3), the following clause shall be added, namely:—"(f) any bullfight or dhirio organized in the prescribed manner5explanation—'dhirio' means a traditional game for trial of strength between bulls, as is organized in the state of goa"3 after section 13 of the principal act, the following section shall be inserted, namely:—insertion of new section 13a bullfights or dhirio to be organized only a f t e r permission of the district magistrate5(2) it shall be the duty of every person organizing a bullfight or dhirio to ensure that the horns of the bulls involved in bullfight or dhirio are sufficiently covered so as to prevent any injury on account of edge of the horns and wherever possible, a thin sheath covering the horns of the bulls shall be used to protect the body of the concerned animals so as to prevent any injury(3) any person who intends to organize any bullfight or dhirio shall make an application in such manner and giving such details, as may be prescribed, to the district magistrate or any such person appointed by the government for the purpose atleast fifteen days before the date, the said bullfight or dhirio is to take place10(4) on receipt of the application, the district magistrate or any such person appointed by the government for the purpose may grant permission for organizing bullfight or dhirio subject to such conditions as he may lay down or refuse permission after giving the organiser a reasonable opportunity of being heard and recording reasons therefor(5) any order issued under sub-section (4) by the district magistrate or any such person appointed by the government for the purpose shall be final"15 statement of objects and reasonsin certain states of the country including the states of goa, tamil nadu etc the bullfight popularly known as dhirio or racing or fight by or between animals is organized in the villages during certain festivals organisation of such events during the festivities is a tradition going back to centuries however, in view of restrictions laid down under the prevention of cruelty to animals act, 1960, such events cannot take place people in the villages of the state of goa are agitating over restrictions on events like dhirio during the festivities the proposed amendment bill seeks to exempt the events like dhirio from the purview of the act and to enable the people to organise such traditional events as dhirio after obtaining due permission from the district magistrate or any such person appointed by the government for the purposethe bill seeks to achieve the above objectivenew delhi;francisco sardinhajune 4, 2009 annexure extract from the prevention of cruelty to animals act, 1960 (59 of 1960) chapter iii cruelty to animals generally11 (1) if any person— (2) treating animals cruelty(3) nothing in this section shall apply to— (a) (b) (c) (d) (e) the commission or omission of any act in the course of the destruction or the preparation for destruction of any animal as food for mankind unless such destruction or preparation was accompanied by the infliction of unnecessary pain or suffering lok sabha———— a billfurther to amend the prevention of cruelty to animals act, 1960————(shri francisco sardinha, mp)gmgipmrnd—2191ls(s-5)—24062009 | Parliament_bills | d76203d9-2485-5110-8823-7e72d44255fb |
bill no 62 of 2017 the child protection bill, 2017 by shri vishnu dayal ram, mp a billto provide for the welfare of children and for matters connected therewithbe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—1 (1) this act may be called the child protection act, 2017short 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, appoint5definition2 in this act, unless the context otherwise requires, 'child' means a person who has not completed the age of fifteen years3 notwithstanding anything contained in any other law for the time being in force, no child shall be employed by any person for any work in any mannerprohibition of child employment4 (1) the central government shall establish adequate number of children homeswith all basic amenities for the welfare of children in every district of the countryestablishment of children homes5(2) any child who is abandoned, orphan, destitute, neglected or engaged in any job,occupation or begging shall be admitted to the children homes set up under sub-section (1)5 (1) every child who is admitted into the children home shall be entitled to thefollowing facilities free of cost,—(a) accommodation, food and clothing;facilities to be provided to the children in children homes10(b) education including higher and technical education; and (c) medical assistance(2) every child shall also be entitled to such other facilities as are necessary for hisall-round development156 the central government shall make provisions of reservation in posts and servicesunder its control for children admitted to children homes on attaining the age of eighteen yearsreservation in posts and services under central government power to make rules7 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of the act20 25(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 rule statement of objects and reasonsa large number of children are forced by their parents to do menial labour, in order to sustain their livelihood due to lack of proper diet and healthcare, these children become victims of a number of diseases some of them even succumb to premature death many of these children are highly talented but due to lack of proper education and other opportunities, their talent goes wastechildren are the future of a country it is, therefore, the responsibility of the government to provide opportunities of all-round development to every child and also to provide protection against exploitation thus, it is proposed to bring in a legislation for the welfare and protection of children against exploitationhence this billnew delhi;vishnu dayal ramfebruary 27, 2017 financial memorandumclause 4 of the bill provides for establishment of children homes with all basic facilities for the welfare of children clause 5 provides for facilities like accommodation, food, clothing, education and medical assistance to be given to children admitted into children homes, free of cost the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is likely to involve the recurring expenditure of about rupees five hundred crores per annuma non-recurring expenditure of rupees one hundred crores 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 provisions of the bill as the rules will related to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for the welfare of children and for matters connected therewith————(shri vishnu dayal ram, mp)gmgipmrnd—5095ls(s3)—27032017 | Parliament_bills | fdbbbe8c-295c-50c5-b969-135fcbaf43c3 |
annexure extract from the industrial disputes act, 1947(act no 14 of 1947) % % ® dismissal, 2a where any employer discharges, dismisses, retrenches or otherwise terminates etc, of an the services of an individual workman, any dispute or difference between that workman penis and his employer connected with, or arising out of, such discharge, dismissal, retrenchment deemed to be of termination shall be deemed to be an industrial dispute notwithstanding that no other an industrial workman nor any union of workmen is a party to the dispute dispute , reference of 10 (1) - » ; ' dispute to boards, courts q) or tribunals : b) (4) where in an order referring an industrial dispute to a labour court, tribunal or national tribunal under this section or in a subsequent order, the appropriate government has specified the points of dispute for adjudication, the labour court or the tribunal or the national tribunal, as the case may be, shall confine its adjudication to those points and matters incidental thereto, procedure and 110) - e power of conciliation 2) officers, boards, (3) every board, court, labour court, tribunal and national tribunal shall have ohare the same powers as are vested in a civil court under the code of civil procedure, 1908 : (5 of 1908), when trying a suit, in respect of the following matters, namely:— i (a) (b) ® ; (c) & ® es (d) in respect of such other matters as may be prescribed, and every inquiry or investigation by a board, court, labour court, tribunal or national tribunal, shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the indian penal code (45 of 1860) ® % la & | Parliament_bills | cce6abfd-2369-5e4c-9ec6-f1fb6c484f76 |
company shall not entitle such officer or other employee to any compensation 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 (4) the officers and other employees who have retired before the appointed day from the service of the corporation and are entitled to any benefits, rights or privileges shall be entitled to receive the same benefits, rights or privileges from the company, (5) the trusts of the provident fund or the gratuity fund of the corporation and any other bodies created for the welfare of officers or employees would continue to discharge their functions in the company as was being done hitherto in the corporation and any tax exemption granted to the provident fund or the gratuity fund would continue to be applied to the company (6) notwithstanding anything contained in this act or in the companies act, 1956 or in any other law for the time being in force or in the regulations of the corporation, no director of the board, chairman, managing director or any other person entitled to manage the whole or substantial part of the business and affairs of the corporation shall be entitled to any compensation against the corporation or the company 20 for the loss of office or for the premature termination of any contract of managerhent entered into by him with the corporation to be a bank for the purposes of the 9 the company shall be deemed bankers' books evidence act, 1891 act 18 of 1891 to apply to the books of the com- pany, shares, bonds and debentures 10 notwithstanding anything contained in any other law for the time being in force, the shares, bonds and debentures of the company shall be deemed to be approved securities for the purposes of the indian trusts act, 1882, the insurance act, 1938 and the banking regulation act, 1949, to be deemed to be appro~ ved secu- tities, the industrial] finance corporation act, 1 (1) on the appointed day, 1948 shall stand repealed repeals and savings, (2) the industrial finance corporation (transfer and repeal) ordinance, 1992 is hereby repealed (3) notwithstanding the repeal of the industrial finance corporation act, 1948, the company shall, so far as may be, comply with the provisions of sections 33, 34, 34a, 35 and 43 of the act so repealed for any of the purposes related to the annual accounts of the corporation (4) notwithstanding the repeal of the industrial finance corporation (transfer of undertaking and repeal) ordinance, 1992, anything done or any aetion taken under the said ordinance shall be deemed to have been done or taken under the corresponding provisions of this act 10 25 of undertaking statement of objects and reasonscontinued decline in the availability of concessional funds from the government and the reserve bank of india over the years as also the changes in the past several months in the financial sector have made it obligatory for the industrial finance corporation of india (ifc!) to raise resources largely from the market however, the industrial finance corporation act, 1948 permits accessibility to the market only when it is backed by a government guarantee, and thereby prevepts it from raising resources on competitive terms further, the act also provides for a very dominant role to its major shareholder, namely, the industrial development bank of india in the functioning of the ifci, this is considered anomalous as the two institutions are competitors 2 to deal with these problems and in particular, to ensure greater flexibility and consequent ability of ifci to respond to the needs of the fast changing financial system, it was thought necessary to establish a new company under the companies act, 1956, to which the entire undertaking, business and functions of ifci as well as all the assets and liabilities and the staff of ifci will be transferred on such day as will be notified by the central government conversion of ifci into a company would also enable it to reshape its business strategies provide greater autonomy, enter the capital market for raising resources, facilitate expansion of its equity base in future, and create qa more levelled playing field across broadly similar financial institutions the industrial finance corporation (transfer of undertaking and repeal) ordinance, 1992 was, therefore, promulgated by the president on the ist october, 1992 8 the bill seeks to replace the said ordinance and to achieve the aforesaid objects new delhi; dalbir singh the 18th november, 1992 financial memoranduma company known as the industrial finance corporation 0: limited is to be formed and registered under the companies a required in clause 2(b) of the bill for this purpose, re other charges (including aa money) likely to be by the central government are estimated at rs, 81 lakhs appro: as porsteruneins eedentliier, | Parliament_bills | e11f928c-9244-5240-88a2-71f2561e74bf |
bill no 44 of 1989 the appropriation (railways) no3 bill, 1989a 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 101' 1jhe purposes of railways during the jinancitllyear ended on the 31st day of march, 1987 in excess of the amounts granted for those services and tot' that year be it enacted by parliament in the fortieth year of the republic of india as follows:-1 this act may be called the appropriation (railways) no3 act, 1989 short title s 2 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 one hundred and forty-nine crores fifteen lakhs, fifty-three thousand, eight hundred and fifty-six rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying 10 the charges in respect of the services relating to railways specified in column 2 of the schedule during the financial year ended on the 31st day of march, 1987, in excess of the amounts granted for those services and for that year iasueof &149, 15,53,856 out of the consolidated fund 01 india to meet certain expenditure for the financial year ended on the 31st day of march, 1987 appropriation 3 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 expressed in the schedule in relation to the financial year ended on the 31st day of march, 1987 s total '-----------ri voted by parilament owiidoa coiiiolidated pun -ils ri 6,07,57,302 6,07,57,302 5 repain and mainteoance of 10 mot:ve power 8 operating bxpensei -rollm stock and equipment g 16,817 r6,8r7 53,67,41,390 53,67,41,390 13 provideot fund, pedsion a other retirement beneftts nd 31,91,17,6040 1 s 14 appropriation to funds 31,91,17,640 c-! 16 a--~ition, coutru tionand ~t-ot_ expendl'ift : capital 57,49,'1ij,107 taral 51,49,~, 701 149,15,53,856 149,ts,37,_ i r6,811 20 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 appropriation charged on the fund and the grants made by the lok sabha for expenditure of the central government on railways for the financial year ended on the 31st day of march, 1987 madha vrao scindia president's recommendation under article 117 of the constitution of india[copy of letter no 89-:8-403, dated the 24th april, 1989 from shri madhavrao scindia minister of state of the ministry of railways to the secretary-general, lok sabha] the president, having been informed of the subject matter of the proposed appropriation (railways) bill providing 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 lok sabha for 1986-87, recommends under clauses (1) and (3) of article 117 of the constitution, the introduction in and consideration by lok sabha of the appropriation 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 sevices for the purposes of rail ways during the financial year ended od the 31st day of march, 19c7 in excess of the amounts granted fol' those services and for that y('ar (shri madhat'rao scindia, minister of state of the ministry of railways) | Parliament_bills | da734f53-ba45-5480-bbc9-098ab210dd08 |
bill no 35 of 2017 the constitution (amendment) bill, 2017 bydr manoj rajoria, mp a bill further to amend the constitution of indiabe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2017short title and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appoint52 after article 21a of the constitution, the following article shall be inserted, namely:—insertion of new article 21b right to health"21b the state shall provide affordable healthcare and medicines to all citizens in such manner as the state may, by law, determine" statement of objects and reasonsarticle 47 of the constitution provides for raising of the level of nutrition and the standard of living of people and the improvement of public health as among primary duties of state but we could not achieve this goal and millions of citizens are denied access to healthcare and medicines due to unaffordable hospitals and medical expenses the public healthcare system is not in a position to provide universal and free healthcare to its citizens the growing private sector in the healthcare segment has become unaffordable even for a citizen having reasonable income it is the duty of the state to treat healthcare as occupation or profession and profiteering should not be permitted in the light of the above, it is the duty of the state to intervene and provide universal affordable healthcare to its citizens in order to fulfill this goal, it is felt that an explicit provision should be made in the part iii of the constitution relating to fundamental rights of citizensthe bill, therefore, seeks to amend the constitution with a view to guarantee right to affordable healthcare and medicines to all citizenshence this billnew delhi;manoj rajoriafebruary 9, 2017 financial memorandumclause 2 of the bill seeks to insert new article 21b in the constitution with a view to make right to affordable healthcare and medicines as fundamental right of the citizens the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that recurring expenditure of about rupees one thousand crores would be involved per annum from the consolidated fund of indiano non-recurring expenditure is likely to be involved———— a billfurther to amend the constitution of india————(dr manoj rajoria, mp)gmgipmrnd—4700ls(s3)—23022017 | Parliament_bills | 5b9fb90e-797b-53fe-b044-cf3bac491596 |
bill no lxiii of 2010 the prasar bharati (broadcasting corporation of india) amendment bill, 2010 a billfurther to amend the prasar bharati (broadcasting corporation of india) act, 1990be it enacted by parliament in the sixty-first year of the republic of india as follows:— 1 (1) this act may be called the prasar bharati (broadcasting corporation of india)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, appoint25 of 19902 in the prasar bharati (broadcasting corporation of india) act, 1990 (hereinafter referred to as the principal act), for section 11, the following sections shall be substituted, namely:—substitution of new sections for section 11status of officers and employees'11 (1) all officers and employees recruited for the purposes of akashvani or doordarshan before the appointed day and in service in the corporation as on the 1st day of april, 2000, shall be on deemed deputation to the corporation with effect from the 1st day of april, 2000, and shall so continue till their retirement(2) all officers and employees recruited during the period on or after the appointed day till the 5th day of october, 2007, shall be on deemed deputation to the corporation with effect from the 1st day of april, 2000 or the date of their joining service in the corporation, whichever is laterexplanation—for the purposes of sub-sections (1) and (2), "officers and employees recruited" means officers and employees recruited either under the proviso to article 309 of the constitution or in accordance with the regulations made under the act, but shall not include persons engaged or appointed on daily wages, casual, ad hoc or work charged basis(3) the officers and employees referred to in sub-section (1) and sub-section(2) shall be entitled to the pay and all other benefits as admissible to an employee of the central government:provided that such officers and employees shall not be entitled to any deputation allowance(4) notwithstanding anything contained in any other law for the time being in force, the corporation shall have the disciplinary and supervisory powers and full control on the officers and employees referred to in sub-section (1) and sub-section(2), including the power to transfer them from one place, post or media to another, and to suspend, initiate disciplinary proceedings and impose major or minor penalties:provided that the power to impose major penalties of compulsory retirement, removal or dismissal from service shall be exercised by the central government(5) all officers and employees recruited after the 5th day of october, 2007 shall be officers and employees of the corporation and shall be governed by such conditions of service as may be specified in the regulations11a (1) the provisions of section 11 shall not apply to officers and employees of the indian information service, the central secretariat service or any other service borne on any cadre outside akashvani or doordarshan, who have been working in akashvani or doordarshan before the appointed day or in service in the corporation after that day(2) the terms and conditions of service in the corporation of officers and employees referred to in sub-section (1) shall be such as may be prescribed11b (1) all posts in the erstwhile akashvani and doordarshan other than the posts borne on the strength of the cadres referred to the sub-section (2) shall be deemed to have been transferred to the corporation with effect from the 1st day of april, 2000transfer of posts of akashvani and doordarshan to corporation(2) all matters relating to the posts borne on the strength of the cadres of the indian information service, the central secretariat service or any other cadre outside akashvani or doordarshan, in so far as such posts are concerned with the corporation, shall be determined in such manner and on such terms and conditions as may be prescribed' 3 in section 32 of the principal act, for clause (f), the following clauses shall be substituted, namely:—amendment of section 32"(f) the terms and conditions of service in the corporation of officers and employees under sub-section (2) of section 11a;(ff) the manner and the terms and conditions subject to which matters relating to the posts borne on the strength of the cadres of the indian information service, the central secretariat service or any other cadre outside akashvani or doordarshan shall be determined under sub-section (2) of section 11b;"amendment of section 334 in section 33 of the principal act, in sub-section (2),—(i) for clause (d), the following clause shall be substituted, namely:—"(d) the conditions of service of officers and employees under subsection (5) of section 11;"; (ii) clause (e) shall be omitted statement of objects and reasonsthe prasar bharati (broadcasting corporation of india) act, 1990 provides for the establishment of a broadcasting corporation of india, to be known as prasar bharati the said act came into force on the 15th september, 1997 section 11 of the said act provides for transfer of officers or employees serving in the akashvani or doordarshan to the corporation, by the central government where it has ceased to perform any of the functions of the corporation specified in section 12 thereof it further provides that no such order shall be made in respect of any officer who has intimated, within the specified period, his intention of not becoming an employee of the corporation2 however, the employees were not given option in terms of section 11 of the act for transfer of their services to the corporation the government kept receiving representations from the employees about their status as to whether they were to remain as government employees or as employees on deemed deputation serving in an autonomous organisation it gave rise to a number of litigation in various high courts after considering the grievances of the employees who were on deemed deputation to the corporation, the government decided to constitute a group of ministers on 7th march, 2006 to take a final view further, supreme court of india, in appeals clubbed together in civil appeal no 3244/2002, while upholding the right of prasar bharati broadcasting corporation of india to transfer the employees, directed the union of india on 2nd february, 2007 to take a firm decision in terms of section 11 of the aforesaid act and complete the entire process of deciding the service related issues of prasar bharati employees3 the group of ministers, in its meeting held on 5th october, 2007, recommended that the employees working in the prasar bharati may continue on deemed deputation with all benefits available to central government employees again in its meeting held on 26th september, 2008, the group of ministers reiterated its recommendation that the government employees shall continue to serve in prasar bharati on "deemed deputation" basis till the time of their retirement with all facilities at par with central government employees and that the persons recruited after 23rd november, 1997, that is, the date on which, the prasar bharati was established, and serving in the prasar bharati on the date of decision of group of ministers dated 5th october, 2007, will also be treated as government employees on "deemed deputation" basis to the prasar bharati and will enjoy all facilities at par with the central government employees it further recommended for bringing necessary amendments to the act for giving effect to the aforesaid decisions4 the group of ministers in its meeting held on 16th april, 2010 considered the issue relating to the status of the employees belonging to the indian information service, the central secretariat service and other cadres borne outside the cadre of akashvani and doordarshan and recommended that status quo be maintained in respect of the said employees subject to the conditions, inter alia, that ministry of information and broadcasting and prasar bharati may jointly work out the number of deputation posts to be manned by officers from indian information service cadre5 accordingly, a provision has been made in the bill that the terms and conditions of service in the corporation, and all matters relating to the posts borne on the strength of the cadres of the indian information service, the central secretariat service or any other cadre outside akashvani or doordarshan, in so far as such posts are concerned with the corporation, shall be determined in such manner and on such terms and conditions as may be prescribed6 since the above recommendations of the group of ministers will settle the long standing issues of the status of employees working in prasar bharati and empower the prasar bharati with all disciplinary and supervisory powers and control on the officers and employees including the power to transfer them from one place, post or media to another, it has become necessary and expedient to amend the prasar bharati (broadcasting corporation of india) act, 19907 the bill seeks to achieve the aforesaid objectives ambika soninew delhi;the 25th august, 2010 memorandum regarding delegated legislationclause 2 of the bill seeks to substitute section11 of the prasar bharati (broadcasting corporation of india) act, 1990 by inserting new sections 11, 11a and 11b the proposed new section 11a seeks to provide that section 11 relating to status of officers and employees will not apply to the officers and employees of the indian information service, the central secretariat service or any other service borne on any cadre outside akashvani or doordarshan sub-section (2) of proposed new section 11a, inter alia, empowers the central government to make rules providing for the terms and conditions of service in the corporation of officers and employees referred to above2 the proposed new clause 11b seeks to provide for the transfer of posts of akashvani and doordarshan to the corporation sub-section (2) of the proposed new section 11b, inter alia, empowers the central government to make rules to provide for the manner of determination and terms and conditions of all matters relating to the posts borne on the strength of the indian information service, the central secretariat service or any other cadre outside akashvani or doordarshan3 clause 3 of the bills seeks to amend section 32 of the act relating to power of the central government to make rules consequent to the rule making power given under sub-section (2) respectively of the proposed sections 11a and 11b, it is proposed to substitute clause (f) by new clause (f) and (ff) respectively so as to reiterate the rule making provisions of sub-section (2) of sections 11a and 11b respectively4 clause 4 of the bill seeks to amend section 33 of the act relating to power of the corporation to make regulations it proposes to substitute clause (d) of sub-section (2) of the said section so as to provide for the corporation to make regulations relating to conditions of service of officers and employees5 the matters in respect of which rules may be made under the aforesaid provisions are matters of procedure or administrative details and it is not practicable to provide for them in the bill itself the delegated legislation is, therefore, of a normal character annexure extracts from the prasar bharati (broadcasting corporation of india) act, 1990 (25 of 1990)11 (1) where the central government has ceased to perform any functions which under section 12 are the functions of the corporation, it shall be lawful for the central government to transfer, by order and with effect from such date or dates as may be specified in the order, to the corporation any of the officers or other employees serving in the akashvani or doordarshan and engaged in the performance of those functions:provided that no order under this sub-section shall be made in relation to any officer or other employee in the akashvani or doordarshan who has, in respect of the proposal of the central government to transfer such officer or other employee to the corporation, intimated within such time as may be specified in this behalf by the central government, his intention of not becoming an employee of the corporation(2) the provisions of sub-section (1) shall also apply to the members of the indian information service, the central secretariat service or any other service or to persons borne on cadres outside akashvani and doordarshan who have been working in akashvani or doordarshan immediately before the appointed day:provided that where any such member intimates, within the time specified in subsection (1) , his intention of not becoming an employee of the corporation but to continue on deputation, he may be allowed to continue on deputation in accordance with such terms and conditions as may be prescribed(3) in making an order under sub-section (1), the central government shall, as far as may be, take into consideration the functions which the akashvani or, as the case may be, doordarshan has ceased or ceases to perform and the area in which such functions have been or are performed(4) an officer or other employee transferred by an order under sub-section (1) shall, on and from the date of transfer, cease to be an employee of the central government and become an employee of the corporation with such designation as the corporation may determine and shall, subject to the provisions of sub-sections (5) and (6), be governed by such regulations as may be made as respects remuneration and other conditions of service including pension, leave and provident fund and shall continue to be an officer or other employee of the corporation unless and until his employment is terminated by the corporation(5) every officer or other employee transferred by an order made under sub-section (1)shall, within six months from the date of transfer, exercise his option, in writting, to be governed—(a) by the scale of pay applicable to the post held by him in the akashvani or doordarshan immediately before the date of transfer or by the scale applicable to the post under the corporation to which he is transferred;(b) by the leave, provident fund, retirement or other terminal benefits admissible to employees of the central government in accordance with the rules or orders of the central government, as amended from time to time, or the leave, provident fund or other terminal benefits admissible to the employees of the corporation under the regulations, and such option once exercised under this act shall be final:provided that the option exercised under clause (a) by an officer or other employee shall be applicable only in respect of the post under the corporation to which such officer or other employee is transferred and on appointment to a higher post under the corporation he shall be eligible only for the scale of pay applicable to such higher post:provided further that if immediately before the date of his transfer any such officer or other employee is officiating in a higher post under the government either in a leave vacancy or any other vacancy of a specified duration, his pay on transfer shall be protected for the unexpired period of such vacancy and thereafter he shall be entitled to the scale of pay applicable to the post under the government to which he would have reverted or to the scale of pay applicable to the post under the corporation to which he is transferred, whichever he may opt:provided also that when an officer or other employee serving in the union ministry of information and broadcasting or in any of its attached or subordinate offices is promoted to officiate in a higher post in the ministry or office subsequent to the transfer to the corporation of any other officer or employee senior to him in that ministry or office before such transfer, the officer or other employee who is promoted to officiate in such higher post shall, on transfer to the corporation, be entitled only to the scale of pay applicable to the post he would have held but for such promotion or the scale of pay applicable to the post under the corporation to which he is transferred, whichever he may opt(6) no officer or other employee transferred by an order made under sub-section (1) or sub-section (2),—(a) shall be dismissed or removed by an authority subordinate to that competent to make a similar or equivalent appointment under the corporation as may be specified in the regulations;(b) shall be dismissed or removed or reduced in rank except after an inquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges: provided that where it is proposed after such inquiry to impose upon him any such penalty, such penalty may be imposed on the basis of evidence adduced during such inquiry and it shall not be necessary to give such person an opportunity of making representation on the proposed penalty:provided further that clause (b) shall not apply where an officer or other employee is dismissed or removed or reduced in rank on the ground of conduct which has led to his conviction on a criminal charge 32 (1) power tomake rules (2) in particular, and without prejudice to the generality of the foregoing power, suchrules may provide for all or any of the following matters, namely:— (f) the terms and conditions in accordance with which the deputation may be regulatedunder sub-section (2) of section 11; 33 (1) power to make regulations(2) without prejudice to the generality of the foregoing power such regulations may provide for all or any of the following matters, namely:— (d) the remuneration and other conditions of service, including pension, leave and provident fund in relation to an officer or other employee of the corporation under sub-section (4) of section 11;(e) the authority competent to make certain appointments referred to in clause(a) of sub-section (6) of section 11; ———— a billfurther to amend the prasar bharati (broadcasting corporation of india) act, 1990————(shrimati ambika soni, minister of information and broadcasting) | Parliament_bills | d5155332-456c-572a-910d-62b1346c5f36 |
bill no 72 of 2005 the banking regulation (amendment) bill, 2005 a billfurther to amend the banking regulation act, 1949 and to make consequential amendments in certain other enactmentsbe it enacted by parliament in the fifty-sixth year of the republic of india as follows:—1 (1) this act may be called the banking regulation (amendment) act, 2005short title and commencement(2) 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 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 provision10 of 1949amendment of section 52 in section 5 of the banking regulation act, 1949 (hereinafter referred to as the principal act), for clause (a), the following clause shall be substituted, namely:—'(a) "approved securities" means the securities issued by the central government or any state government or such other securities as may be specified by the reserve bank from time to time;'3 in section 12 of the principal act, in sub-section (1),—amendment of section 12(i) for clause (ii), the following clause shall be substituted, namely:—1 of 1956"(ii) that notwithstanding anything contained in the companies act,1956, the capital of such banking company consists of—(a) ordinary or equity shares, and (b) preference shares issued in accordance with the guidelines framed by the reserve bank specifying the class of, and the terms and conditions subject to which, the preference shares may be issued:1 of 1956provided that no holder of the preference share issued by the company shall be entitled to exercise the voting right specified in clause (b) of subsection (2) of section 87 of the companies act, 1956"; (ii) the proviso shall be omitted; (iii) sub-section (2) shall be omitted4 after section 12a of the principal act, the following section shall be inserted, namely:—insertion of new section 12b regulation of acquisition of shares or voting rights'12b (1) no person (hereinafter referred to as "the applicant") shall, except with the previous approval of the reserve bank, on an application being made, acquire or agree to acquire, directly or indirectly, by himself or acting in concert with any other person, shares of a banking company or voting rights therein, which acquisition taken together with shares and voting rights, if any, held by him or his relative or associate enterprise or person acting in concert with him, makes the applicant to hold five per cent or more of the paid-up share capital of such banking company or entitles him to exercise five per cent or more of the voting rights in such banking companyexplanation— for the purposes of this sub-section,—1 of 1956(a) "relative" shall have the meaning as assigned to it in section 6 of the companies act, 1956;(b) "associate enterprise" includes an enterprise which,—(i) is a holding company or a subsidiary company or a joint venture of the applicant; or(ii) controls the composition of the board of directors or other body governing the applicant; or(iii) exercises, in the opinion of the reserve bank, significant influence on the applicant in taking financial or policy decisions; or(iv) is able to obtain economic benefits from the activities of the applicant (c) persons shall be deemed to be "acting in concert'' who, for a common objective or purpose of acquisition of shares or voting rights in excess of the percentage mentioned in this sub-section, pursuant to an agreement or understanding (formal or informal), directly or indirectly co-operate by acquiring or agreeing to acquire shares or voting rights in the banking company (2) an approval under sub-section (1) may be granted by the reserve bank if it is satisfied that —(a) in the public interest; or (b) in the interest of banking policy; or (c) to prevent the affairs of any banking company being conducted in amanner detrimental or prejudicial to the interests of the banking company; or(d) in view of the emerging trends in banking and international bestpractices; or(e) in the interest of the banking and financial system in india,the applicant is a fit and proper person to acquire shares or voting rights:provided that the reserve bank may call for such information from the applicant as it may deem necessary for considering the application referred to in sub-section (1):provided further that the reserve bank may specify different criteria for acquisition of shares or voting rights in different percentages(3) where the acquisition is by way of transfer of shares of a banking company and the reserve bank is satisfied that such transfer should not be permitted, it may, by order, direct that no such share shall be transferred to the proposed transferee and may further direct the banking company not to give effect to the transfer of shares(4) the approval for acquisition of shares may be subject to such conditions as the reserve bank may deem fit to impose, including a condition that any further acquisition of shares shall require prior approval of the reserve bank and that the applicant continues to be a fit and proper person to hold the shares or voting rights(5) before issuing or allotting any share to any person or registering the transfer of shares in the name of any person, the banking company shall ensure that the requirements of sub-section (1) are complied with by that person and where the acquisition is with the approval of the reserve bank, the banking company shall further ensure that the conditions imposed under sub-section (4), if any, of such approval are fulfilled(6) every application made under sub-section (1) shall be deemed to have been granted, unless before the expiry of a period of ninety days from the date on which the application was received by the reserve bank, it communicates to the applicant that the approval applied for has not been granted:provided that in computing the period of ninety days, the period taken by the applicant for furnishing the information called for by the reserve bank shall be excluded(7) the reserve bank may specify the minimum percentage of shares to be acquired in a banking company if it considers that the purpose for which the shares are proposed to be acquired by the applicant warrants such minimum shareholding'amendment of section 205 in section 20 of the principal act, after sub-section (5), the following sub-section shall be inserted, namely:—"(6) the reserve bank may, subject to such conditions as may be specified, grant to any banking company exemption from the provisions of this section in regard to any restriction on entering into any commitment for granting any loan or advance to any company referred to in sub-clause (iii) of clause (b) of sub-section (1)"6 in section 24 of the principal act, —amendment of section 24(a) sub-sections (1) and (2) shall be omitted;(b) for sub-section (2a), the following sub-section shall be substituted, namely:—2 of 1934"(2a) a scheduled bank, in addition to the average daily balance which it is, or may be, required to maintain under section 42 of the reserve bank of india act, 1934, and every other banking company, in addition to the cash reserve which it is required to maintain under section 18, shall maintain in india, assets, the value of which shall not be less than such percentage not exceeding forty per cent of the total of its demand and time liabilities in india as on the last friday of the second preceding fortnight as the reserve bank may, by notification in the official gazette, specify from time to time and such assets shall be maintained, in such form and manner, as may be specified in such notification"; (c) sub-section (2b) shall be omitted7 after section 29 of the principal act, the following section shall be inserted, namely:—insertion of new section 29apower in respect of associate enterprises'29a (1) the reserve bank may at any time direct a banking company to disclose in its financial statements or furnish to it separately, within such time and at such intervals as may be specified by the reserve bank, such statements and information relating to the business or affairs of any associate enterprise of the banking company as the reserve bank may consider necessary or expedient to obtain for the purpose of this act1 of 1956(2) notwithstanding anything to the contrary contained in the companies act,1956, the reserve bank may, at any time, cause an inspection to be made of any associate enterprise of a banking company and its books and account by one or more of its officers or employees or other persons(3) the provisions of sub-sections (2) and (3) of section 35 shall apply mutatis mutandis to the inspection under this sectionexplanation—"associate enterprise" in relation to a banking company includes an enterprise which—(i) is a holding company or a subsidiary company or a joint venture of the banking company ; or(ii) controls the composition of the board of directors or other body governing the banking company; or(iii) exercises, in the opinion of the reserve bank, significant influence on the banking company in taking financial or policy decisions; or(iv) is able to obtain economic benefits from the activities of the banking company'8 after part iia of the principal act, the following part shall be inserted, namely:—insertion of new part iiab "part iiab supersession of board of directors of banking companysupersession of board of directors in certain cases36aca (1) where the reserve bank is satisfied that in the public interest or for preventing the affairs of any banking company being conducted in a manner detrimental to the interest of the depositors or any banking company or for securing the proper management of any banking company, it is necessary so to do, the reserve bank may, for reasons to be recorded in writing, by order, supersede the board of directors of such banking company for a period not exceeding six months as may be specified in the order:provided that the period of supersession of the board of directors may be extended from time to time, so, however, that total period shall not exceed twelve months(2) the reserve bank may, on supersession of the board of directors of the banking company under sub-section (1), appoint an administrator for such period as it may determine(3) the reserve bank may issue such directions to the administrator as it may deem appropriate and the administrator shall be bound to follow such directions1 of 1956(4) upon making the order of supersession of the board of directors of a bankingcompany, notwithstanding anything contained in the companies act, 1956,—(a) the chairman, managing director and other directors shall, as from the date of supersession, vacate their offices as such;1 of 1956(b) all the powers, functions and duties which may, by or under theprovisions of the companies act, 1956 or this act, or any other law for the time being in force, be exercised and discharged by or on behalf of the board of directors of such banking company, or by a resolution passed in general meeting of such banking company, shall, until the board of directors of such banking company is reconstituted, be exercised and discharged by the administrator appointed by the reserve bank under sub-section (2):provided that the power exercised by the administrator shall be valid notwithstanding that such power is exercisable by a resolution passed in the general meeting of such banking company(5) the reserve bank may constitute a committee of three or more persons who have experience in law, finance, banking, administration or accountancy to assist the administrator in the discharge of his duties(6) the committee shall meet at such times and places and observe such rules of procedure as may be specified by the reserve bank(7) the salary and allowances to the administrator and the members of the committee constituted by the reserve bank shall be such as may be specified by the reserve bank and be payable by the concerned banking company(8) on and before the expiration of two months before the expiry of the period of supersession of the board of directors as specified in the order issued under subsection (1), the administrator of the banking company, shall call the general meeting of the company to elect new directors and reconstitute its board of directors(9) notwithstanding anything contained in any other law or in any contract, the memorandum or articles of association, no person shall be entitled to claim any compensation for the loss or termination of his office(10) the administrator appointed under sub-section (2) shall vacate office immediately after the board of directors of such banking company has been reconstituted"amendment of section 519 in section 51 of the principal act, in sub-section (1), before the words, brackets, figures and letters "sub-sections (1b), (1c) and (2) of section 30", the figures and letter"29a," shall be inserted10 (1) in section 56 of the principal act, —amendment of section 56(a) in clause (o) relating to the modification of section 22,—(a) in sub-section (1),—(i) clause (a) shall be omitted;(ii) after the proviso, the following proviso shall be inserted, namely:—"provided further that nothing in this sub-section shall apply to a primary credit society carrying on banking business at the commencement of the banking regulation (amendment) act, 2005, for a period of one year or for such further period not exceeding three years as the reserve bank may, after recording the reasons in writing for so doing, extend";(b) in sub-section (2),—(i) for the words, "every primary credit society which becomes a primary co-operative bank after such commencement shall before the expiry of three months from the date on which it so becomes a primary co-operative bank" the words, "every primary credit society which had become a primary co-operative bank at the commencement of the banking regulation (amendment) act, 2005, shall before the expiry of three months from the date on which it had become a primary co-operative bank" shall be substituted;(ii) the words, "other than a primary credit society" shall be omitted; (iii) in the proviso, —(a) in clause (ii), for the words "thereafter; or" the word"thereafter," shall be substituted;(b) clause (iii) shall be omitted;(b) in clause (s) relating to the modification of sections 29 and 30, for the words and figures, "sections 29 and 30" the word and figures, "section 29" shall be substituted;(c) after clause (s), the following clause shall be inserted, namely: —"(sa) for section 30, the following section shall be substituted, namely:—audit"30 (1) without prejudice to anything contained in any other law for the time being in force, where the reserve bank is satisfied that it is necessary in the public interest or in the interest of the co-operative bank or its depositors so to do, it may at any time by order direct that a special audit of the co-operative bank accounts, for any such transactions or class of transactions or for such period or periods as may be specified in the order, shall be conducted and may by the same or a different order appoint a person duly qualified under any law for the time being in force to be an auditor of companies to conduct such special audit, and the auditor shall comply with such directions and make a report of such audit to the reserve bank and forward a copy thereof to the co-operative bank(2) the expenses of, or incidental to, the special audit specified in the order made by the reserve bank shall be borne by the co-operative bank(3) the auditor referred to in sub-section (1) shall have such powers, exercise such functions vested in and discharge the duties and be subject to the liabilities and penalties imposed on auditors, if any, appointed by the law establishing, constituting or forming the cooperative bank(4) in addition to the matters referred to in the order under subsection (1) the auditor shall state in his report —(a) whether or not the information and explanation required by him have been found to be satisfactory;(b) whether or not the transactions of the co-operative bank which came to his notice have been within the powers of the cooperative bank;(c) whether or not the returns received from branch offices of the co-operative bank have been found adequate for the purpose of his audit;(d) whether the profit and loss accounts shows a true balance or profit or loss for the period covered by such account;(e) any other matter which he considers should be brought to the notice of the reserve bank and the shareholders of the cooperative bank"11 the enactments specified in the schedule are hereby amended to the extent and in the manner mentioned in the third column thereofamendment of certain enactments the schedule (see section 11)sl noshort titleamendment110 of 1949the state financial corporation act, 1951 (63 of 1951)in section 7, sub-section (3), the words and figures "and the banking regulation act, 1949" shall be omitted210 of 1949the state bank of india act, 1955 (23 of 1955)in section 12, the words and figures "and the banking regulation act, 1949" shall be omitted310 of 1949in section 20, the words and figures "and the banking regulation act, 1949" shall be omittedthe state bank of india (subsidiary banks) act, 1959 (38 of 1959)410 of 1949the warehousing corporations act, 1962 (58 of 1962)in section 5, the words and figures "and the banking regulation act, 1949" shall be omitted5the regional rural banks act, 1976 (21 of 1976)10 of 1949in section 7, the words and figures "and shall also be deemed to be approved securities for the purposes of the banking regulation act, 1949" shall be omitted610 of 1949in section 10, the words and figures "and the banking regulation act, 1949" shall be omittedthe industrial financecorporation (transfer ofundertaking and repeal) act, 1993 (23 of 1993)710 of 1949in section 11, the words and figures "and the banking regulation act, 1949" shall be omittedthe industrial reconstruction bank (transfer of undertakings and repeal) act, 1997 (7 of 1997)810 of 1949in section 17, the words and figures "and the banking regulation act, 1949" shall be omittedthe unit trust of india (transfer of undertaking and repeal) act, 2002 (58 of 2002) statement of objects and reasonsthe banking regulation act, 1949 has been in force for more than five decades it empowers the reserve bank of india (hereinafter referred to as the reserve bank) to regulate and supervise the banking sector the banks are now operating in a liberalised environment in this scenario, it has become necessary that the banks in india are able to raise capital in accordance with international best practices to ensure that the control of banks is in the hands of fit and proper persons, persons who propose to acquire 5% or more of the share capital of a bank should be required to obtain prior approval from the reserve bank and the reserve bank should have the necessary power to impose such conditions as it deems necessary while granting such approval it is, therefore, proposed to remove the restriction on voting rights concurrently with the stipulation of the statutory requirement of prior approval for acquisition of shares above the specified limit the reserve bank should also be able to specify acquisition of a minimum percentage of shares in a banking company if it considers necessary2 it is necessary to confer more operational flexibility on the reserve bank in the conduct of monetary policy for this purpose, the reserve bank should have the power to specify statutory liquidity ratio without any floor or ceiling as also to specify any security as approved security for this purpose3 the present restrictions on lending to directors and the companies or firms in which the directors are interested is posing a difficulty to banks in appointing competent independent directors it is, therefore, necessary to empower the reserve bank to grant exemption to banking companies in appropriate cases4 taking advantage of the liberalised environment, banks are engaging in multifarious activities through the medium of associate enterprises the reserve bank as the regulator of banks should be aware of the financial impact of the business of such enterprises on the financial position of banking companies the reserve bank should, therefore, be empowered to call for information and returns from the associate enterprises of banking companies also and inspect the same, if necessary5 the reserve bank has the power to remove any director or other officers of a bank but that power is not sufficient if the entire board of directors of a bank is functioning in a manner detrimental to the interests of depositors or the bank itself to deal with such a situation it is necessary that the reserve bank has the power to supersede the board of directors of a bank and appoint an administrator to manage the bank till alternate arrangements are made6 for a sound and healthy banking system, it is necessary to ensure that only the cooperative societies that have been licensed by the reserve bank carry on the business of banking to protect the interest of depositors, the primary co-operative societies should therefore be given a timeframe within which they have to either stop the business of banking or fulfil all the requirements specified by the reserve bank and obtain a licence to carry on the business of banking the reserve bank should have the power to order a special audit of co-operative banks in public interest for a more effective supervision of co-operative banks the proposed legislation aims to make the regulatory powers of the reserve bank more effective7 the bill seeks to achieve the above objectsnew delhi;p chidambaramthe 6th may, 2005 memorandum regarding delegated legislationclause 2 of the bill proposes to confer power upon the reserve bank of india to specify approved securities2 clause 3 of the bill proposes to empower the reserve bank to issue guidelines to specify the class of, and the terms and conditions subject to which, the preference shares may be issued3 clause 4 of the bill confers power upon the reserve bank to specify different criteria for acquisition of shares or voting rights in different percentages this clause further empowers the reserve bank to specify the minimum percentage of shares to be acquired in a banking company by an applicant4 clause 6 of the bill empowers the reserve bank to specify such percentage of value of assets, which shall be maintained in india by every banking company5 the matters in respect of which notification or guidelines issued or specified are all 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, of a normal character 10 annexure extracts from the banking regulation act, 1949 (10 of 1949) interpretation5 in this act, unless there is anything repugnant in the subject or context,—(a) "approved securities" means—2 of 1882(i) securities in which a trustee may invest money under clause (a), clause(b), clause (bb), clause (c) or clause (d) of section 20 of the indian trusts act,1882;2 of 1882(ii) such of the securities authorised by the central government under clause (f) of section 20 of the indian trusts act, 1882, as may be prescribed; 12 (1) no banking company shall carry on business in india, unless it satisfies the following conditions, namely:— (ii) that the capital of the company consists of ordinary shares only or of ordinary shares or equity shares and such preferential shares as may have been issued prior to the 1st day of july, 1944:regulation of paid-up capital, subscribed capital and authorised capital and voting rights of shareholdersprovided that nothing contained in this sub-section shall apply to any banking company incorporated before the 15th day of january, 1937 (2) no person holding shares in a banking company shall, in respect of any shares held by him, exercise voting rights on poll in excess of ten per cent of the total voting rights of all the shareholders of the banking company maintenance of a percentage of assets24 (1) after the expiry of two years from the commencement of this act, every banking company shall maintain in india in cash, gold or unencumbered approved securities, valued at a price not exceeding the current market price, an amount which shall not at the close of business on any day be less than 20 per cent of the total of its demand and time liabilities in indiaexplanation—for the purposes of this section, "unencumbered approved securities"of a banking company shall include its approved securities lodged with another institution for an advance or any other credit arrangement to the extent to which such securities have not been drawn against or availed of2 of 1934(2) in computing the amount for the purposes of sub-section (1), the deposit required under sub-section (2) of section 11 to be made with the reserve bank by a banking company incorporated outside india and any balances maintained in india by a banking company in current account with the reserve bank or the state bank of india or with any other bank which may be notified in this behalf by the central government, including in the case of a scheduled bank the balance required under section 42 of the reserve bank of india act, 1934, to be so maintained, shall be deemed to be cash maintained in india36 of 1962(2a) (a) notwithstanding anything contained in sub-section (1) or in sub-section (2), after the expiry of two years from the commencement of the banking companies (amendment) act, 1962,—2 of 1934(i) a scheduled bank, in addition to the average daily balance which it is, or may be, required to maintain under section 42 of the reserve bank of india act, 1934, and(ii) every other banking company, in addition to the cash reserve which it is required to maintain under section 18, shall maintain in india,—(a) in cash, or (b) in gold valued at a price not exceeding the current market price or in unencumbered approved securities valued at a price determined in accordance with such one or more of, or combination of, the following methods of valuation, namely, valuation with reference to cost price, market price, book value or face value, as may be specified by the reserve bank from time to time, an amount which shall not, at the close of business on any day, be less than twenty-five per cent or such other percentage not exceeding forty per cent as the reserve bank may, from time to time, by notification in the official gazette, specify, of the total of its demand and time liabilities in india, as on the last friday of the second preceding fortnight(b) in computing the amount for the purpose of clause (a),—(i) the deposit required under sub-section (2) of section 11 to be made with the reserve bank by a banking company incorporated outside india;(ii) any cash or balances maintained in india by a banking company other than a scheduled bank with itself or with the reserve bank or by way of net balance in current account in excess of the aggregate of the cash or balance or net balance required to be maintained under section 18;2 of 1934(iii) any balances maintained by a scheduled bank with the reserve bank in excess of the balance required to be maintained by it under section 42 of the reserve bank of india act, 1934;(iv) the net balance in current accounts maintained in india by a scheduled bank;(v) any balances maintained by a regional rural bank in call or fixed deposit with its sponsor bank, shall be deemed to be cash maintained in indiaexplanation—for the purpose of clause (a) of this sub-section, the market price of an approved security shall be the price as on the date of the issue of the notification or as on any earlier or later date as may be notified from time to time by the reserve bank in respect of any class or classes of securities(2b) the reserve bank may, by notification in the official gazette, vary the percentage referred to in sub-section (2a) in respect of a regional rural bank 23 of 1955application on of certain provisions to the state bank of india and other notified banks51 (1) without prejudice to the provisions of the state bank of india act, 1955, or any other enactment, the provisions of sections 10, 13 to 15, 17, 19 to 21a, 23 to 28, 29 [excluding sub-section (3)], sub-sections (1b), (1c) and (2) of sections 30, 31,34, 35, 35a, 36 [excluding clause (d) of sub-section (1)], 45y to 45zf, 46 to 48, 50, 52and 53 shall also apply, so far as may be, to and in relation to the state bank of india or any corresponding new bank or a regional rural bank or any subsidiary bank as they apply to and in relation to banking companies:provided that—(a) nothing contained in clause (c) of sub-section (1) of section 10 shall apply to the chariman of the state bank of india or to a managing director of any subsidiary bank in so far as the said clause precludes him from being a director of, or holding an office in, any institution approved by the reserve bank;(b) nothing contained in sub-clause (iii) of clause (b) of sub-section (1) of section 20 shall apply to any bank referred to in sub-section (1), insofar as the said sub-clause (iii) of clause (b) precludes that bank from entering into any commitment for granting any loan or advance to or on behalf of a company (not being a government company) in which not less than forty per cent of the paid-up capital is held (whether singly or taken together) by the central government or the reserve bank or a corporation owned by that bank; and(c) nothing contained in section 46 or in section 47a shall apply to,—(i) an officer of the central government or the reserve bank, nominated or appointed as director of the state bank of india or any corresponding new bank or a regional rural bank or any subsidiary bank or a banking company; or(ii) an officer of the state bank of india or a corresponding new bank or a regional rural bank or a subsidiary bank nominated or appointed as director of any of the said banks (not being the bank of which he is an officer) or of a banking company" part v application of the act to co-operative banks56 the provisions of this act, as in force for the time being, shall apply to, or in relation to, co-operative societies as they apply to, or in relation to, banking companies subject to the following modifications, namely:—act to apply to co-operative societies subject to modifications (o) in section 22,—(i) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:—"(1) save as hereinafter provided, no co-operative society shall carry on banking business in india unless—(a) it is a primary credit society, or (b) it is a co-operative bank and holds a licence issued in that behalf by the reserve bank, subject to such conditions, if any, as the reserve bank may deem fit to impose:23 of 1965provided that nothing in this sub-section shall apply to a cooperative society, not being a primary credit society or a co-operative bank carrying on banking business at the commencement of the banking laws (application to co-operative societies) act, 1965, for a period of one year from such commencement23 of 1965(2) every co-operative society carrying on business as a co-operative bank at the commencement of the banking laws (application to co-operative societies) act, 1965, shall before the expiry of three months from such commencement, every co-operative bank which comes into existence as a result of the division of any other co-operative society carrying on business as a co-operative bank, or the amalgamation of two or more co-operative societies carrying on banking business shall, before the expiry of three months from its so coming into existence, every primary credit society which becomes a primary co-operative bank after such commencement shall before the expiry of three months from the date on which it so becomes a primary co-operative bank and every cooperative society other than a primary credit society shall before commencing banking business in india, apply in writing to the reserve bank for a licence under this section:provided that nothing in clause (b) of sub-section (1) shall be deemed to prohibit—23 of 1965(i) a co-operative society carrying on business as a co-operative bank at the commencement of the banking laws (application to co-operative societies) act, 1965; or23 of 1965(ii) a co-operative bank which has come into existence as a result of the division of any other co-operative society carrying on business as a co-operative bank, or the amalgamation of two or more co-operative societies carrying on banking business at the commencement of the banking laws (application to co-operative societies) act, 1965 or at any time thereafter; or(iii) a primary credit society which becomes a primary co-operative bank after such commencement, from carrying on banking business until it is granted a licence in pursuance of this section or is, by a notice in writing, notified by the reserve bank that the licence cannot be granted to it extract from the state financial corporation act, 1951(63 of 1951)7 (1) additional capital of the financial corporation and its borrowing powers(3) the financial corporation may, for the purposes of carrying out its functions under this act, borrow money from the state government consultation with the development bank and the reserve bank on such terms and conditions as may be agreed upon ————— extract from the state bank of india act , 1955(23 of 1955)12 notwithstanding anything contained in the acts hereinafter mentioned in this section, the shares of the state bank shall be deemed to be included among the securities enumerated in section 20 of the indian trusts act, 1882, and also to be approved securities for the purposes of the insurance act, 1938, and the banking regulation act, 1949shares to be approved securities2 of 1882 4 of 1938 10 of 1949 ————— extract from the state bank of india (subsidiary banks) act, 1959(38 of 1959)20 notwithstanding anything contained in the acts hereinafter mentioned in this section, the shares of a subsidiary bank shall be deemed to be included among the securities enumerated in section 20 of the indian trusts act, 1882, and also to be approved securities for the purposes of the insurance act, 1938, and the banking regulation act, 1949shares to be approved securities2 of 1882 4 of 1938 10 of 1949 ————— extract from the warehousing corporation act, 1962(58 of 1962) 5 (1) the shares of the central warehousing corporation shall be guaranteed by the central government as to the repayment of the principal and the payment of the annual dividend at such minimum rate as may be fixed by the central government, by notification published in the official gazette, at the time of the issue of the sharesshares to be guaranteed by central government and to be trusted or approved securities2 of 1882 4 of 1938 10 of 1949(2) notwithstanding anything contained in the acts mentioned in this sub-section, the shares of the central warehousing corporation shall be deemed to be included among the securities enumerated in section 20 of the indian trusts act, 1882, and also to be approved securities for the purpose of the insurance act, 1938 and the banking companies act, 1949 extract from the regional rural banks act, 1976 (21 of 1976)shares to be approved securities2 of 1882 10 of 19497 notwithstanding anything contained in the acts hereinafter mentioned in this section, the shares of a regional rural bank shall be deemed to be included among the securities enumerated in section 20 of the indian trusts act, 1882, and shall also be deemed to be approved securities for the purposes of the banking regulation act, 1949 ————— extract from the industrial finance corporation (transfer of undertaking and repeal) act, 1993 (23 of 1993)10 notwithstanding anything contained in any other law for the time being in force, the shares, bonds and debentures of the company shall be deemed to approved securities for the purposes of the indian trusts act, 1882, the insurance act, 1938 and the banking regulation act, 19492 of 1882 4 of 1938 10 of 1949shares, bonds and debentures to be deemed to be approved securities ————— extract from the industrial reconstruction bank (transfer of undertakings and repeal) act, 1997 (7 of 1997) 11 notwithstanding anything contained in any other law for the time being in force, the shares, bonds and debentures of the company shall be deemed to be approved securities for the purposes of the indian trusts act, 1882, the insurance act, 1938 and the banking regulation act, 19492 of 1882 4 of 1938 10 of 1949shares, bonds and debentures to be deemed to be approved securities ————— extract from the unit trust of india (transfer of undertaking and repeal) act, 2002 (58 of 2002)17 notwithstanding anything contained in any other law for the time being in force, the shares, bonds, debentures and units of the specified undertaking shall be deemed to be approved securities for the purposes of the indian trusts act, 1882, the insurance act, 1938 and the banking regulation act, 19492 of 1882 4 of 1938 10 of 1949shares, bonds, debentures and unit to be deemed to be approved securities lok sabha————— a billfurther to amend the banking regulation act, 1949 and to make consequential amendments in certain other enactments—————mgipmrnd—910ls(s3)—09052005 | Parliament_bills | 79bb5aac-def8-5c5d-ac4f-1ada6d479375 |
bill no 23 of 2006 the appropriation bill, 2006abillto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2005-06be it enacted by parliament in the fifty-seventh year of the republic of india as follows:—short title1 this act may be called the appropriation act, 2006issue of rs 439924,60,00,000 out of the consolidated fund of india for the financial year 2005-062 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 four lakh-thirty-nine thousand nine hundred twenty-four crores and sixty lakh rupees towards defraying the several charges which will come in the course of payment during the financial year 2005-06 in respect of the services specified in column 2 of the scheduleappropriation the schedule(see sections 2 and 3)123no sums not exceedingofservices and purposesvoted bychargedtotalvoteparliamenton theconsolidatedfund1department of agriculture and cooperation revenue3,00,000 3,00,000capital22,16,00,000 22,16,00,0002department of agricultural research and education revenue1,00,000 1,00,0003department of animal husbandry and dairying revenue1,00,0008,42,00,0008,43,00,0004ministry of agro and rural industries revenue12,53,00,000 12,53,00,0005atomic energy revenue86,35,00,000 86,35,00,000capital2,00,000 2,00,0006nuclear power schemes revenue95,18,00,000 95,18,00,0007department of chemicals and petrochemicals capital10,00,00,000 10,00,00,0008department of fertilisers revenue1200,00,00,000 1200,00,00,000capital16,00,00,000 16,00,00,0009ministry of civil aviation revenue56,04,00,000 56,04,00,00010ministry of coal capital43,00,00,000 43,00,00,00012department of commerce revenue86,26,00,000 86,26,00,00013department of industrial policy and promotion revenue1,00,00046,00,00047,00,000capital1,65,00,000 1,65,00,00014department of posts revenue51,62,00,0004,00,00051,66,00,000capital48,90,00,0004,00,00048,94,00,00015department of telecommunications revenue513,20,00,000 513,20,00,00017ministry of company affairs capital3,60,00,000 3,60,00,00018department of consumer affairs capital1,00,000 1,00,00019department of food and public distribution capital1,00,000 1,00,00020ministry of culture revenue2,00,000 2,00,00021ministry of defence capital1,00,000 1,00,00022defence pensions revenue263,01,00,000 263,01,00,00024defence services - navy revenue316,83,00,000 316,83,00,00025defence services - air force revenue157,59,00,000 157,59,00,00026defence ordnance factories revenue66,80,00,000 66,80,00,00027defence services - research and development revenue 1,25,00,0001,25,00,00029ministry of development of north eastern region revenue89,75,00,000 89,75,00,00030ministry of environment and forests revenue2,00,000 2,00,00031ministry of external affairs revenue260,00,00,000 260,00,00,00034payments to financial institutions revenue1759,70,00,000 1759,70,00,000capital1,00,000 1,00,000charged - interest payments revenue 587,00,00,000587,00,00,00036transfers to state and union territory governments revenue437,34,00,000 437,34,00,000capital 1298,00,00,0001298,00,00,000charged - repayment of debt capital 420203,72,00,000420203,72,00,00040pensions revenue382,31,00,0004,69,00,000387,00,00,00041indian audit and accounts department revenue4,14,00,0002,47,00,0006,61,00,000capital1,58,00,000 1,58,00,00043direct taxes revenue39,54,00,000 39,54,00,00046ministry of food processing industries revenue1,00,000 1,00,00047department of health revenue2,00,000 2,00,0005rsrsrs 10 15 20 25 30 35 40 45 50| 1 | 2 | 3 ||-----------------------------------------------|-----------------------------------------------------------------|----------------|| no | sums not exceeding | || 5 | | || of | services and purposes | voted by || vote | parliament | on the || consolidated | | || fund | | || 48 | department of ayurveda, yoga and naturopathy, | || unani, siddha and homoeopathy (ayush) revenue | 1,00,000 | || 49 | department of family welfare revenue | 1,00,000 || 10 | | || 50 | department of heavy industry revenue | 1499,55,00,000 || capital | 20,01,00,000 | || 51 | department of public enterprises revenue | 23,00,000 || 53 | cabinet revenue | 40,48,00,000 || 17,00,000 | | || 40,65,00,000 | | || 54 | police revenue | 287,68,00,000 || 15 | | || 55 | other expenditure of the ministry of home affairs revenue | || 1,00,000 | | || 1,00,000 | | || 56 | transfers to union territory governments revenue | 139,10,00,000 || capital | 74,99,00,000 | || 57 | department of elementary education and literacy revenue | 1,00,000 || 20 | | || 58 | department of secondary education and higher | || education revenue | 56,05,00,000 | || 59 | department of women and child development revenue | 23,00,000 || 60 | ministry of information and broadcasting revenue | 99,42,00,000 || capital | 1,00,000 | || 61 | ministry of labour and employment revenue | 22,90,00,000 || 25 | | || 62 | election commission revenue | 56,00,000 || c | | || harged | | || - | | || supreme court of india | | || revenue | | || 3,93,00,000 | | || 3,93,00,000 | | || 65 | ministry of non-conventional energy sources revenue | 1,00,000 || 68 | department of ocean development capital | || 54,00,000 | | || 54,00,000 | | || 71 | ministry of petroleum and natural gas revenue | 5750,00,00,000 || 30 | | || 72 | ministry of planning revenue | 11,25,00,000 || 73 | ministry of power revenue | 10,34,00,000 || capital | 1,00,000 | || c | | || harged | | || - | | || staff, household and allowances of | | || the president | | || revenue | | || 51,00,000 | | || 51,00,000 | | || 35 | | || 76 | rajya sabha revenue | 2,73,00,000 || 10,00,000 | | || 2,83,00,000 | | || 78 | secretariat of the vice-president revenue | 67,00,000 || 79 | department of rural development revenue | 3005,21,00,000 || 81 | department of drinking water supply revenue | 10,11,00,000 || 82 | department of science and technology revenue | 1,00,000 || 40 | | || capital | 1,00,000 | || 83 | department of scientific and industrial research revenue | 1,00,000 || 84 | department of biotechnology revenue | 1,00,000 || 85 | department of shipping revenue | 49,32,00,000 || capital | 2,00,000 | || 45 | | || 86 | department of road transport and highways revenue | 132,74,00,000 || 25,00,000 | | || 132,99,00,000 | | || 87 | ministry of small scale industries revenue | 85,00,000 || capital | 9,47,00,000 | || 88 | ministry of social justice and empowerment revenue | 100,00,00,000 || 90 | ministry of statistics and programme implementation revenue | 1,00,000 || 50 | | || 91 | ministry of steel revenue | 9,98,00,000 || 92 | ministry of textiles revenue | 3,00,000 || capital | 1,00,000 | || 93 | ministry of tourism capital | 12,01,00,000 || 94 | ministry of tribal affairs revenue | 1,00,000 || 55 | | || rs | rs | rs || 1 | 2 | 3 ||------------------|--------------------------------------------------|---------------|| no | sums not exceeding | || of | services and purposes | voted by || vote | parliament | on the || consolidated | | || fund | | || 95 | andaman and nicobar islands revenue | 6,00,000 || 96 | chandigarh revenue | 42,38,00,000 || capital | 17,34,00,000 | || 97 | dadra and nagar haveli revenue | 103,31,00,000 || 98 | daman and diu revenue | 50,00,000 || 99 | lakshadweep revenue | 12,22,00,000 || capital | 1,00,000 | || 100 | department of urban development revenue | 6,51,00,000 || 2,01,00,000 | | || 8,52,00,000 | | || capital | 250,01,00,000 | || 1,00,00,000 | | || 251,01,00,000 | | || 101 | public works revenue | 6,30,00,000 || 103 | ministry of urban employment and poverty revenue | 1,00,000 || alleviation | | || 105 | ministry of youth affairs and sports revenue | 1,00,000 || t | | || o ta l | | || 17809,99,00,000 | | || 422114,61,00,000 | | || 439924,60,00,000 | | || 5 | | || rs | rs | rs || 10 | | || 15 | | || 20 | | | 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 supplementary expenditure charged on the consolidated fund of india and the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year 2005-06p chidambaram————— president's recommendation under article 117 of the constitution of india—————[copy of letter no f4(1)-b(sd) / 2006, dated the 6th march, 2006 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 authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2005-06, recommends under article 117(1) and (3) of the constitution, the introduction of the appropriation bill, 2006 in 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 india for the services of the financial year 2005-06————— | Parliament_bills | ebd0585b-e559-5f31-aa28-a74dccd753a2 |
bill no xxii of 2019 the protection of children from sexual offences (amendment) bill, 2019 a billfurther to amend the protection of children from sexual offences act, 2012be it enacted by parliament in the seventiethyear of the republic of india as follows:—short title and commencement1 (1) this act may be called the protection of children from sexual offences(amendment) act, 20195(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint32 of 2012amendment of section 22 in the protection of children from sexual offences act, 2012 (hereinafter referred to as the principal act), in section 2,—(a) in sub-section (1), after clause (d), the following clause shall be inserted, namely:—10'(da) "child pornography" means any visual depiction of sexually explicitconduct involving a child which include photograph, video, digital or computer generated image indistinguishable from an actual child, and image created, adapted, or modified, but appear to depict a child;';56 of 20002 of 2016(b) in sub-section (2), for the words, brackets and figures "the juvenile justice(care and protection of children) act, 2000", the words, brackets and figures "the juvenile justice (care and protection of children) act, 2015" shall be substituted 3 in the principal act, section 4 shall be renumbered as section 4(1) thereof and—amendment of section 45(a) in sub-section (1) as so renumbered, for the words "seven years", the words "ten years" shall be substituted;(b) after sub-section (1), the following sub-sections shall be inserted, namely:—10 15"(2) whoever commits penetrative sexual assault on a child below sixteen years of age shall be punished with imprisonment for a term which shall not be less than twenty years, but which may extend to imprisonment for life, which shall mean imprisonment for the remainder of natural life of that person, and shall also be liable to fine(3) the fine imposed under sub-section (1) shall be just and reasonable and paid to the victim to meet the medical expenses and rehabilitation of such victim"4 in section 5 of the principal act,—amendment of section 5(i) in clause (j),—(a) in sub-clause (i), the word "or" occurring at the end shall be omitted;20(b) in sub-clause (iii), the word "or" occurring at the end shall be omitted; (c) after sub-clause (iii), the following sub-clause shall be inserted, namely:—"(iv) causes death of the child; or";(ii) in clause (s), for the words "communal or sectarian violence", the words"violence or during any natural calamity or in similar situations" shall be substituted255 for section 6 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 6 punishment for aggravated penetrative sexual assault"6 (1) whoever commits aggravated penetrative sexual assault shall be punished with rigorous imprisonment for a term which shall not be less than twenty years, but which may extend to imprisonment for life, which shall mean imprisonment for the remainder of natural life of that person, and shall also be liable to fine, or with death30(2) the fine imposed under sub-section (1) shall be just and reasonable and paid to the victim to meet the medical expenses and rehabilitation of such victim" 6 in section 9 of the principal act,—amendment of section 935(i) in clause (s), for the words "communal or sectarian violence", the words"violence or during any natural calamity or in any similar situations" shall be substituted;(ii) after clause (u), the following clause shall be inserted, namely:—40"(v) whoever persuades, induces, entices or coerces a child to get administered or administers or direct anyone to administer, help in getting administered any drug or hormone or any chemical substance, to a child with the intent that such child attains early sexual maturity;"7 for section 14 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 1445punishment for using child for pornographic purposes"14 (1) whoever uses a child or children for pornographic purposes shall be punished with imprisonment for a term which shall not be less than five years and shall also be liable to fine, and in the event of second or subsequent conviction with imprisonment for a term which shall not be less than seven years and also be liable to fine(2) whoever using a child or children for pornographic purposes under sub-section (1), commits an offence referred to in section 3 or section 5 or section 7 or section 9 by directly participating in such pornographic acts, shall be punished for the said offences also under section 4, section 6, section 8 and section 10, respectively, in addition to the punishment provided in sub-section (1)"58 for section 15 of the principal act, the following section shall be substituted, namely:—substitution of new section for section 1510punishment for storage of pornographic material involving child"15 (1) any person, who stores or possesses pornographic material in any form involving a child, but fails to delete or destroy or report the same to the designated authority, as may be prescribed, with an intention to share or transmit child pornography, shall be liable to fine not less than five thousand rupees, and in the event of second or subsequent offence, with fine which shall not be less than ten thousand rupees15(2) any person, who stores or possesses pornographic material in any form involving a child for transmitting or propagating or displaying or distributing in any manner at any time except for the purpose of reporting, as may be prescribed, or for use as evidence in court, shall be punished with imprisonment of either description which may extend to three years, or with fine, or with both20(3) any person, who stores or possesses pornographic material in any form involving a child for commercial purpose shall be punished on the first conviction with imprisonment of either description which shall not be less than three years which may extend to five years, or with fine, or with both, and in the event of second or subsequent conviction, with imprisonment of either description which shall not be less than five years which may extend to seven years and shall also be liable to fine"amendment of section 342556 of 2000 2 of 20169 in section 34 of the principal act, for the words, brackets and figures "the juvenile justice (care and protection of children) act, 2000", the words, brackets and figures "the juvenile justice (care and protection of children) act, 2015" shall be substitutedamendment of section 4245 of 1860 21 of 20003010 in section 42 of the principal act, for the figures, letter and words "376e or section 509 of the indian penal code", the figures, letters and words, "376e, section 509 of the indian penal code or section 67b of the information technology act, 2000" shall be substitutedamendment of section 4511 in section 45 of the principal act, in sub-section (2), clause (a) shall be re-lettered as clause (ab) and before clause (ab) as so re-lettered, the following clauses shall be inserted, namely:—35"(a) the manner of deleting or destroying or reporting about pornographic material in any form involving a child to the designated authority under sub-section (1) of section 15;(aa) the manner of reporting about pornographic material in any form involving a child under sub-section (2) of section 15;" statement of objects and reasonsthe protection of children from sexual offences act, 2012 (the said act) has been enacted to protect children from offences of sexual assault, sexual harassment and pornography and provide for establishment of special courts for trial of such offences and for matters connected therewith or incidental thereto2 the said act is gender neutral and regards the best interests and welfare of the child as a matter of paramount importance at every stage so as to ensure the healthy physical, emotional, intellectual and social development of the child3 however, in the recent past incidences of child sexual abuse cases demonstrating the inhumane mind-set of the abusers, who have been barbaric in their approach towards young victims, is rising in the country children are becoming easy prey because of their tender age, physical vulnerabilities and inexperience of life and society the unequal balance of power leading to the gruesome act may also detriment the mind of the child to believe that might is right and reported studies establish that children who have been victims of sexual violence in their childhood become more abusive later in their life the report of the national crime records bureau for the year 2016 indicate increase in the number of cases registered under the said act from 447 per cent in 2013 over 2012 and 1786 per cent in 2014 over 2013 and no decline in the number of cases thereafter4 the supreme court, in the matter of machhi singh vs state of punjab [1983 (3) scc470], held that when the community feels that for the sake of self-preservation the killer has to be killed, the community may well withdraw the protection by sanctioning the death penalty but the community will not do so in every case it may do so in rarest of rare cases when its collective conscience is so shocked that it will expect the holders of the judicial power centre to inflict death penalty irrespective of their personal opinion as regards desirability or otherwise of retaining death penalty the same analogy has been reiterated by the supreme court in the matter of devender pal singh vs state (nct of delhi)[air 2002 sc 1661] wherein it was held that when the collective conscience of the community is so shocked, the court must award death sentence5 in the above backdrop, as there is a strong need to take stringent measures to deter the rising trend of child sex abuse in the country, the proposed amendments to the said act make provisions for enhancement of punishments for various offences so as to deter the perpetrators and ensure safety, security and dignified childhood for a child it also empowers the central government to make rules for the manner of deleting or destroying or reporting about pornographic material in any form involving a child to the designated authority6 the protection of children from sexual offences (amendment) bill, 2019, for the aforementioned purpose, which was introduced and pending consideration and passing in the lok sabha, lapsed on the dissolution of the sixteenth lok sabha hence, the present bill7 the bill seeks to achieve the above objectivesnew delhi;smriti zubin iranithe 12th july, 2019 memorandum regarding delegated legislationclause 9 of the bill seeks to amend sub-section (2) of section 45 of the protection of children from sexual offences act, 2012 so as to empower the central government to make rules to provide for the manner of deleting or destroying or reporting about pornographic material in any form involving a child to the designated authority under sub-section (1) of section 15 and the manner of reporting about pornographic material in any form involving a child under sub-section (2) of the said section2 the matters in respect of which rules may be made by the central government 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 annexure extracts from the protection of children from sexual offences act, 2012 (32 of 2012)| | | | | ||------|------|------|------|-----|definitions2 in this act, unless the context otherwise requires,—| | | | | ||------|------|------|------|-----|(2) the words and expressions used herein and not defined but defined in the indian penal code, the code of criminal procedure, 1973, the juvenile justice (care and protection of children) act, 2000 and the information technology act, 2000 shall have the meanings respectively assigned to them in the said codes or the acts45 of 1860 2 of 1974 56 of 2000 21 of 2000 4 (1)whoever commits penetrative sexual assault shall be punished with imprisonment of either description for a term which shall not be less than seven years but which may extend to imprisonment for life, and shall also be liable to finepunishment for penetrative sexual assault b—aggravated penetrative sexual assault and punishment therefor| 5 ||-----------------|| aggravated || penetrative || sexual assault || 14 of 1987 |(j) (i) physically incapacitates the child or causes the child to become mentally ill as defined under clause (b) of section 2 of the mental health act, 1987 or causes impairment of any kind so as to render the child unable to perform regular tasks, temporarily or permanently; or| | | | | ||------|------|------|------|-----|(iii) inflicts the child with human immuno deficiency virus or any other life threatening disease or infection which may either temporarily or permanently impair the child by rendering him physically incapacitated, or mentally ill to perform regular tasks; or (s) whoever commits penetrative sexual assault on a child in the course of communal or sectarian violence; or| | | | | ||------|------|------|------|-----|6 whoever, commits aggravated penetrative sexual assault, shall be punished with rigorous imprisonment for a term which shall not be less than ten years but which may extend to imprisonment for life and shall also be liable to finepunishment for aggravated penetrative sexual assault d—aggravated sexual assault and punishment therefor| 9 ||-----------------|| aggravated || sexual assault |(s) whoever commits sexual assault on a child in the course of communal or sectarian violence; or 14 (1) whoever, uses a child or children for pornographic purposes shall be punished with imprisonment of either description which may extend to five years and shall also be liable to fine and in the event of second or subsequent conviction with imprisonment of either description for a term which may extend to seven years and also be liable to finepunishment for using child for pornographic purposes (2) if the person using the child for pornographic purposes commits an offence referred to in section 3, by directly participating in pornographic acts, he shall be punished with imprisonment of either description for a term which shall not be less than ten years but which may extend to imprisonment for life, and shall also be liable to fine (3) if the person using the child for pornographic purposes commits an offence referred to in section 5, by directly participating in pornographic acts, he shall be punished with rigorous imprisonment for life and shall also be liable to fine(4) if the person using the child for pornographic purposes commits an offence referred to in section 7, by directly participating in pornographic acts, he shall be punished with imprisonment of either description for a term which shall not be less than six years but which may extend to eight years, and shall also be liable to fine(5) if the person using the child for pornographic purposes commits an offence referred to in section 9, by directly participating in pornographic acts, he shall be punished with imprisonment of either description for a term which shall not be less than eight years but which may extend to ten years, and shall also be liable to fine15 any person, who stores, for commercial purposes any pornographic material in any form involving a child shall be punished with imprisonment of either description which may extend to three years or with fine or with both punishment for storage of pornographic material involving child56 of 200034 (1) where any offence under this act is committed by a child, such child shall be dealt with under the provisions of the juvenile justice (care and protection of children) act, 2000procedure in case of commission of offence by child and determination of age by special court (2) if any question arises in any proceeding before the special court whether a person is a child or not, such question shall be determined by the special court after satisfying itself about the age of such person and it shall record in writing its reasons for such determination (3) no order made by the special court shall be deemed to be invalid merely by any subsequent proof that the age of a person as determined by it under sub-section (2) was not the correct age of that personalternate punishment45 of 1860 42 where an act or omission constitutes an offence punishable under this act and also under sections 166a, 354a, 354b, 354c, 354d, 370, 370a, 375, 376, 376a, 376ab, 376b, 376c, 376d, 376da, 376db, 376e or section 509 of the indian penal code then, notwithstanding anything contained in any law for the time being in force, the offender found guilty of such offence shall be liable to punishment only under this act or under the indian penal code as provides for punishment which is greater in degree rajya sabha———— a billfurther to amend the protection of children from sexual offences act, 2012————(smt smriti zubin irani, minister of women and child development and textiles) | Parliament_bills | f1b476c0-3640-5a66-9d40-d4a1edd92553 |
definitions 2 in this act, unless the context otherwise requires,— (a) "appointed day" means such date as the central government may, by notification in the official gazette, appoint for the purpose of section 3; ; (4) "board" means the national jute board constituted under section 3; s (c) "chairperson" means the chairperson of the board; {d} "council" means the jute manufactures development council established under section 3 of the jute manufactures development council act,1983; 27 of 1983 (e) "jute manufacture" shall have the same meaning as assigned to it in the jute manufactures cess act, 1983; 28 of 1983 (f) "member" means a member of the board and includes the chairperson; jo (g) "prescribed" means prescribed by rules made under this act; (a) "regulations" means regulations made by the board under this act; (i) "society" means the national centre for jute diversification, a society set up by the central government in the ministry of textiles and registered under the societies registration act, 1860; 1s 21 of 1860 @) "year" means the year commencing on the ist day of april and ending on the 3tst day of march next following chapter ii tue nationa jute boarpae 3 (/) with effect from the appointed day, the central government shall, by constitution and incorporanotification in the official gazette, constitute, for the purposes of this act, 2 board tion of board to be called the national jute board (2) the board shall be a body corporate by the name aforesaid, having perpetual succession and'a common seal, with power to acquire, hold and dispose as" of property, both movable and immovable, and to contract, and shall by the said name sue and be sued (3) the head office of the board shall be at kolkata in the state of west bengal or such other places as the central government may, by notification in the official gazette, specify and the board may, with the previous approval of the central government, establish offices or agencies at other places in or outside india (4 the board shail consist of the following members, namely:— (a) the secretary in charge of the ministry of the central government dealing with textiles, who shall be the ex officte chairperson of the board; (6) the additional secretary and financial adviser, ministry of textiles, government of india, ex officio; 35 (c) the joint secretary (jute) in the ministry of textiles, government of india, ex officio; (d) two members of the rank of joint secretary to be nominated by the central government to represent respectively the ministries of the central government dealing with— : () agriculture, and (i) food and public distribution; (e) three members to be nominated by the central government by rotation in the alphabetical order to represent respectively the governments of the states of andhra pradesh, assam, bihar, meghalaya, orissa, tripura and west bengal; the nomination shali be from officials of the state government holding the rank of secretary to the state government and dealing with jute or textile matters; () two members to be appointed by the central government to represent the jute industry in the organized sector; (g) two members to:be appointed by the central government to represent the jute industry in the decentralized sector; [ss (a) two members to be appointed by the central government to represent the exporters of jute products; (i) the director, indian jute industries research association, ex officio; (/) the principal, institute of jute technology, ex officio; : (k) the director, national institute of research on jute and allied fibre jo technology, kolkata, ex officio; "(a the director, central research institute for jute and allied fibres, ex officio; (m) the chairman and managing director, jute corporation of india, ex officio; (x) the jute commissioner, ex officio; (0) the secretary, national jute board, who shall be the ex officio members secretary of the board ; (5) the term of office of the members, other than the ex officio members, and the manner of filling vacancies among, and the procedure to be followed in the dissharge of their functions by, such members shall be as may be prescribed (6) the office of members of the board shall not disqualify its holder for being ja chosen as, or for being a member of either house of parliament (7) the chairperson shall, in addition to presiding over the meetings of the board, exercise and discharge such powers and duties of the board as may be assigned to him by the board and such other powers and duties as may be prescribed (8) the board shall elect from among its members a vice-chairperson who shall 42s exercise such of the powers and perform such of the functions of the chairperson as may be prescribed or as may be delegated to him by the chairperson (9) the board shail meet at such times and places and shail observe such procedure in regard to the transaction of business at its meetings (including the quorum at meetings) as may be determined by regulations secretary and other officers 3 4, (7) the central government may appoint the secretary and such other officers and employees as it considers necessary, for the efficient discharge of the functious of the board under this act (2) the terms and conditions of service of the secretary and other officers and employees of the board shall be such as may be determined by regulations 35 chapter it functions of the boardfunctions of board5 (7) it shall be the duty of the board to promote the development of jute and jute products by such measures as it thinks fit (2) without prejudice to the generality of the foregoing provision, the board may yo undertake measures to— () evolve an integrated approach to jute cultivation in the matters of formulation of schemes, extension work, implementation and evaluation of schemes aimed at increasing the yield of jute and improving the quality thereon; (i) promote production of better quality raw jute, us (iii) enhance productivity of raw jute; (iv) promote or undertake arrangements for better marketing and stabilisation of the prices of raw jute; {v) promote standardisation of raw jute and jute products; (vi) suggest norms of efficiency for jute industry with a view to eliminating waste, obtaining optimum production, improving quality and reducing costs; (vii) propagate information useful to the growers of raw jute and manufacturers of jute products; (viii) promote and undertake measures for quality control of raw 'ute and jute products; ' (ix) assist and encourage studies and research for improvement of processing, quality, techniques of grading and packaging of raw jute; (x) promote or undertake surveys or studies aimed at collection and formulation of statistics regarding raw jute and jute products; : (xi) promote standardisation of jute manufactures; (xii) promote the development of production of jute manufactures by increasing }s the efficiency and productivity of the jute industry; "+ a (xiii) sponsor, assist, coordinate, encourage or undertake scieitific, technological, economic and marketing research pertaining to the jute sector; (xiv) maintain and improve existing markets and to develop new markets within ao the country and outside for jute manufactures and to devise marketing strategies in consonance with the demand for such manufactures in the domestic and international markets; a7 (xv) sponsor, assist, coordinate or encourage scientific, technological and economic research in the matters related to materials, equipment, methods of production, product development including discovery and development of new materials, equipment and methods and improvements in those already in use in the jute industry; ; (xvi) provide and create necessary infrastructural facilities and conditions conducive to the development of diversified jute products by way of assisting the entrepreneurs, artisans, craftsman, designers, manufacturers, exporters, non- governmental agencies in the following manner, namely:— (a) transfer of technology from research and development institutions and other organisations in india and abroad; (6) providing support services to the entrepreneurs for the implementation 35 of their projects including technical guidance and training; (c) organizing entrepreneurial development programmes; (d) planning and executing market promotion strategies including - exhibitions, demonstrations, media campaigns in india and abroad, (e) providing financial assistance by way of subsidy or seed capital; ye (f providing a forum to the people engaged or interested in diversified jute products for interacting with various national and international agencies, engaged in the jute and jute textile sector; (xvii) organize workshops, conferences, lectures, seminars, refresher courses 4sand set up study groups and conduct training progranimes for the purpose of promotion and development of jute and jute products; (xviii) secure better working conditions and provisions and improvement of amenities and incentives for workers engaged in the jute industry; (xix) register jute growers and manufacturers on optional basis: (xx) collect statistics with regard to jute and jute products for compilation and publication; (xxi) subscribe to the share capital of or enter into any arrangement (whether by way of partnership, joint venture or any other manner) with any other body corporate for the purpose of promoting the jute sector or for promotion and marketing of jute and jute products in india and abroad (3) jt shall be the duty of the board— {a) to advise the central government on al! matters relating to the development of raw jute and the jute industry, including import and export of jute and jute products; jo + (b) to prepare and furnish reports relating to the jute sector as may be required by the central government from time to time chapter iv property and contractms 6 (/) on and from the appcinted day, there shall be transferred to, and vest in, the board constituted under section 3, the council and the society the ceuneu and society to vest in board (2) the council and the society which is transferred to, and which vebts in, the board under sub-section (/) shall be deemed to include all assets, rights, powers, authorities and privileges and all property movable and immovable, real or personal, corporeal or incorporeal, present or contingent, of whatever nature and wheresoever situate, including lands, buildings, machinery, equipments, cash balances, capital, reserves, reserve funds, investments, tenancies, leases and book debts and all other rights and interests arising outof such property as were immediately before the appointed day in the ownership or possession or power of the council, or as the case may be, the society, whether within or as outside india, all books of account and documents relating thereto and shall also be deemed to include all borrowings, liabilities and obligations of whatever kind then subsisting of the society, or as the case may be, the council general effect 7 (1) all contracts, agreements and working arrangements subsisting immediately before the appointed day and affecting the council, or as the case may be, the society go shall,-in so far as they relate to the council, or as the case may be, the society, cease to have effect or be enforceable against the council, or as the case may be, the society and | of | vesting ||---------|------------|| council | and || society | in || board | |shall be of as full force and effect against or in favour of the board in which the council and the society have vested by virtue of this act and enforceable as fully and effectively as if, instead of the council, or as the case may be, the society, the board had been named therein or had been a party thereto 35 (2) any proceeding, suit or cause of action pending or existing immediately before the appointed day by or against the council or the society may, as from that day, be continued and enforced by or against the board in which it has vested by virtue of this act, as it might have been enforced by or against the council or the society if this act had not been passed, and shall cease to be enforceable by or against the council or, as yo the case may be, the society 8 with effect from the appointed day, all licences, permits, quotas and exemptions, licences, etc, to be deemed granted to the council or the society in connection with the affairs and business of the council, or as the case may be, the society , under any law for the time being in force, 4 § | io | have been ||---------|--------------|| granted | to || board | |shall be deemed to have been granted to the board in which the council and the society have vested by virtue of this act tax exemption or benefit 9 (1) where any exemption from, or any assessment with respect to, any tax has been granted or made or any benefit by way of set off or carry forward, as the case may be, of any unabsorbed depreciation or investment allowance or other allowance or loss to continue to have effectse has been extended or is available to the council or the society, under the income-tax act, 1961, such exemption, assessment or benefit shall continue to have effect in relation to the 43 of 1961 board in which the council and the society have vested by virtue of this act (2) where any payment made by the council or the society is exempted from deduction of 'tax at source under any provision of the income-tax act, 1961, the exemption 43 of 1961 from tax will continue to be available as if the provisions of the said act made applicable ¢~ to the council or the society were operative in relation to the board in which the council and the society have vested by virtue of this act (3) the transfer and vesting of the council or the society in terms of section 6 shall not be construed as a transfer within the meaning of the income-tax act, 1961 for the 43 of 1961 purposes of capital gains jo guarantee to 10 any guarantee given for or-in favour of the council or the society with respect be operative to any loan or lease finance shall continue to be operative in relation to the board in which the council and the society have vested by virtue of this act provisions 11 (7) (a) every officer or other employee of the council serving in its employment in respect immediately before the appointed day shall, in so far as such officer or other employee is )s~ of pimeers employed in connection with the council which has vested in the board by virtue of this employees of act, becomes, as from the appointed day, an officer, or as the case may be, other employee council and of the board _ society (8) every officer or other employee of the society serving in its employment immediately before the appointed day shall, in so far as such officer or other employee 20 is employed in connection with the society which has vested in the board by virtue of this act, becomes, as from the appointed day, an officer, or as the case may be, other employee of the board (2) every officer or other employee of the council or the saciety who becomes an officer, or as the case may be, other employee of the board, as referred to in sub-section 25~ (j), shall hold his office or service therein by the same tenure, at the same remuneration, upon the same terms and conditions, with the same obligations and rights and privileges as to leave, insurance, superannuation scheme, provident fund, other funds, retirement, pension, gratuity and other benefits as he would have held under the council, or as the case may be, the society, if it had not vested in the board and shall continue to do so as 30 an officer or other employee, as the case may be, of the board, or until the expiry of a period of one year from the appointed day if such officer or other employee opts not to be the officer or other employee of the board within such period: : proyided that if the board thinks it expedient to extend the period so fixed, it may extend thd same up to a maximum period of one year kes (3) where an officer or other employee of the council or the society opts under sub-section (2) not to be in the employment or service of the board in which the council and the society have vested, such officer or other employee shall be deemed to have resigned from the respective cadre (4) notwithstanding anything contained in the industrial disputes act, 1947 or in" 4 of 1947 any other law for the time being in force, the transfer of the services of any officer or other employee of the council or the society to the board shall not entitie such officer or other employee to any compensation under this act or any other law for the time being in force and no such claim shall be entertained by any court, tribunal or other authority (5) the officers and other employees who have retired before the appointed day 45~ from the service of the council or the society and are entitled to any benefits, rights or privileges shall be entitled to receive the same benefits, rights or privileges from the board in which the council and the society have vested (6) the trusts of the provident fund and group insurance and superannuation scheme of the council or the society for the welfare of officers or employees would 9 continue to discharge their functions in the board as was being done hitherto in the council or the society and tax exemption granted to provident fund or group insurance and superannuation scheme would continue to be applied to the board (7) after the expiry of the period of one year, or the extended period, as referred to in sub-section (2), all the officers and other employees transferred and appointed to the s board, other than those opting not to be the officers or employees of the board within such period, shall be governed by the rules and regulations made by the board in respect of the service conditions of the officers and other employees of the said board chapter v powers of the central governmentdirections by central government lo 12 (/) the board shail, in the discharge of its functions and duties under the relevant statute be bound by such direction on questions of policy as the central government may give in writing to it from time to time: provided that the board shall, as far as practicable, be given an opportunity to express its views before any direction is given is (2) the decision of the central government, whether a question is one of policy or not, shall be final 13 (/) if at any time the central government is of the opinion that— supersession of the board(a) on account of grave emergency, the board is unable to discharge the functions and duties imposed on it by or under the provisions of this act; or 2 ° (5) the board has persistently made default in complying with any direction issued by the central government under this act or in the discharge of the functions and duties imposed on it by or under the provisions of this act and as a result of such default, the financial position of the board or the administration of the board has deteriorated; or at (c} that circumstances exist which render it necessary in the public interest so to do, the central government may, by notification in the official gazette, supersede the board for such period, not exceeding six months, as may be specified in the notification (2) upon the publication of a notification— ze (a} all the members of the board shall, as from the date of supersession vacate their offices as such; (5) all the powers, functions and duties which may, by or under the provisions of the relevant act, be exercised or discharged by or on behalf of the board shail, until the board is reconstituted under sub-section (3), be exercised and discharged cia by such person or persons as the central government may direct; and (c} all property owned or controlled by the board shall, until the board is reconstituted, vest in the central government (3) on the expiration of the period of supersession specified in the notification issued under sub-section (/), the central government may reconstitute the board by a uo fresh appointment and in such case any person or persons who vacated their offices under clause (a) of sub-section (2), shall not be deemed disqualified for appointment: provided that the central government may, at any time, before the expiration of the period of supersession, take action under this sub-section (4) the central government shall cause a notification to be issued under sub- us~ section (/) and a full report of any action taken under this section and the circumstances leading to such action will be laid before each house of parliament at the earliest chapter vi finance, accounts and auditgrants and 14 (/) the central government may, after due appropriation made by parliament by loans by law, in this behalf, make to the board grants and loans of such sums of money as that a central government may consider necessary overnment (2) there shail be constituted a fund to be called the jute board fund and there shall be credited thereto— (a) any grants and loans made to the board by the central government; (4) all sums received by the board from such other sources as may be decided upon by the central government }o (3) the fund shall be applied for meeting— (a) salary, allowances and other remuneration of the members, officers and other employees of the board; (8) expenses of the board in the discharge of its functions; and (c) expenses on objects and for purposes authorised by this act is budget 15 the board shall prepare in such form and at such time during each financial year, as may be prescribed, its budget for the next financial year, showing the estimated receipts and expenditure of the board, and forward the same to the central government annual report 16 the board shall prepare in such form and at such time, each financial year, as may be prescribed, its annual report, giving a full account of its activities during the previous financial year and submit a copy thereof to the central government accounts and 17 the accounts of the board shall be maintained and audited in such manner as audit may, in consultation with the comptroller and auditor-general of india, be prescribed and the board shall furnish to the central government before such date, as may be prescribed, an audited copy of its accounts, together with the auditor's report thereon 4s" laying of 18 the central government shall cause the annual report and auditor's report to be naval and laid, as soon as may be after they are received, before each house of parliament auditor's report before parliament chapter vii miscellaneous3o protection of 19 no suit, prosecution or other legal proceeding shall lie against the central action taken' government, or the board or any member of the board, or any officer or other employee of in good faith the central government or of the board or any other person authorised by the central government or the board, for anything which is in good faith done or intended to be done under this act or the rules or regulations made thereunder officers and 20 ail officers and employees of the board shall, while acting or purporting to act 3s" employees of - in pursuance of the provisions of this act or of any rule or regulation made thereunder, be 45 of 1860 aie servants deemed to be public servants within the meaning of section 21 of the indian penal code power to 21 (1) the central government may, by notification in the official gazette, make make rules tules to carry out the purposes of this act (2) in particular, and without prejudice to the generality of the foregoing power, ho such rules may provide for al! or any of the following matters, namely:— (a) the term of office and other conditions of service of the members of the board under sub-section (5) of section 3; (4) the powers and duties of the chairperson under sub-section (7) of section 3; (c)} the powers and functions of the vice-chairperson under sub-section (8) of section 3 ; (a) the form in which, and the time at which, the board shall prepare its budget under section 15; so {e) the form in which, and the time at which, the board shall prepare its annual report under section 16; (f) the manner in which the accounts of the board shall be maintained and audited, and the date before which the audited copy of the accounts may be furnished to the central government under section 17; jo (g) any other mutter which is to be, or may be, prescribed or in respect of which provision is to be, or may be, made by the rules power to make regulations 22 (1) the board may, with the previous approval of the central government, by notification in the official gazette, make regulations consistent with the provisions of this act and the rules generally to carry out the purposes of this act 1s (2) in particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:— {a) the manner in which the business of the board shall be conduted under sub-section (9) of section 3; and (4) the terms and conditions of service of the secretary and other officers ao and employees of the board under section 4 rules and regulations to 23, every rule and every regulation 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 be laid before parliament 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 gs" session or the successive sessions aforesaid, both houses agree in making any modification in the rule or regulation or both houses agree that the rule or regulation should not be made, the rule or regulation 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 3e that rule or regulation 24, (/) 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 | power ||---------------|| remove || difficulties |not inconsistent with the provisions of this act as may appear to be necessary for removing the difficulty: 3s provided that no such order shail be made after the expiry of a period of two years from the commencement of this act (2) every order made under sub-section (7) shall be laid, as soon as may be after it is made, before each house of parliament 25 in the jute manufactures cess act, 1983,— | 4o | {a} | in | section | 3,—- ||-------------|---------|-------------|-------------|---------|| amendment | | | | || of | act | 28 of | | || 1983 | | | | || (j | in | sub-section | (/), | for || development | council | act, | 1983", | the || board | act, | 2006" | shall | be || - | (ii) | in | sub-section | (2), || us" | (iii) | in | sub-section | (4), |(5) in section 4, for the words, brackets and figures "the jute manufactures development council, from time to time, from out of such proceeds (after deducting the cost of collection which shall not exceed four per cent of such proceeds) such sums of money as it may think fit for being utilised for the purposes of the jute manufactures development council act,-1983", the words, brackets and figures "the national jute board from time to time, from out of such proceeds (after deducting the cost of collection which shall not exceed four per cent of <~ such proceeds) such sums of money as it may think fit for being utilised for the purposes of the national jute board act, 2006" shall be substituted repeal and 26 (j) on and from the appointed day, the jute manufactures development council savings act, 1983 shall stand repealed 27 of 1983 (2) notwithstanding such repeal, anything done or any action taken or purported to jo have been-done or taken under the act so repealed shall, in so far as itis not inconsistent with the provisions of this act, be deemed to have been done or taken under the corresponding provisions of this actthe jute sector occupies an important place in the economy of the country in general, and the eastern region in particular around 014 million people are engaged in the tertiary sector and allied activities, supporting the jute economy these apart, the jute industry also - contributes to exports to the tune of nearly rs 1,000 crores the jute manufactures devélopment council (jmdc), incorporated under the jute manufactures development council act, 1983 and the national centre for jute diversification (ncjd), a society set up by the central government in the ministry of textiles and registered under the societies registration act, 1860 are the institutions which are presently co-ordinating the operations of the large number of functions in the jute sector 2 in pursuance to the national jute policy, 2005, the government has approved the creation ofa national jute board creation of the board is a major organisational initiative and it will be the agency to co-ordinate and implement the programmes of the jute sector the proposed jute board will be constituted and incorporated by merging the existing jute manufactures development council (jmdc), and the national centre for jute diversification (ncid) along with their funds and manpower to avoid the muitiplicity of efforts and programmes of various organisations in the jute sector, the national jute board will act as an umbrella body for the entire jute sector s 3 the salient features of the proposed legislation are as follows:— (i) it proposes to merge jute manufactures development council and the national centre for jute diversification, and in place of these two entities constitution and incorporation of a board to be called the national jute board; (ii) the proposed board shall be consisting of 20 members to be appointed by the central government from the jute sector, representing the jute industry, labour institutions and organisations functioning in the jute sector, and from the ministry of textiles, ministry of agriculture and ministry of food and public distribution the secretary, ministry of textiles will be the ex officio chairperson of the board; (iii) the central government is being empowered to appoint the secretary to the board and such other officers and employees, as it considers necessary for the efficient discharge of its functions and the terms and conditions of service of the secretary and other officers and employees of the board shall be such as may be determined by regulations; (i) the functions of the board inter alia to promote the development of jute and jute products; to promote production of better quality raw jute; to enhance productivity of raw jute; to promote and undertake arrangements for better marketing and standardization of the prices of raw jute; to assist and encourage studies and research for improvement of processing, quality, techniques of grading and packaging of raw jute; to provide and create necessary infrastructural facilities and conditions conducive to the development of diversified jute products; to provide financial assistance by way of subsidy or seed capital, etc clause 5 of the proposed bill specifies the detailed functions of the board; (v) it has been also proposed that the property and contract including the agreement, working arrangements, licences, permits, quotas and exemptions, etc, relating to or owned by the jute manufactures development council and the national council for jute diversification shall be transferred and vest in the board; the proposed board shall also be entitled the tax exemptions or benefits available to the council or the society under the income-tax act, 1961; (vi) the services of the officers and employees of the council and the society shall be transferred to the board and they shall hold office on the same terms and conditions as they would have held in the two institutions as if they have not merged and also the officers and employees who opt not to be in the employment or service of the board in which the council and the society have merged, such officers and employces shall be deemed to have resigned from the respective cadre; (vii) the proposed legislation also empowers the central government to supersede the board on account of grave emergency or on account of persistent default by the board in not carrying out the instructions of the government, or in public interest; (viii) the board will be a body corporate and the government, after due appropriation made by parliament will make such grants and loans to the board as considered necessary and a fund called jute board fund will be constituted all proceeds on account of grant and loans from the government; all fees and levies and all sums received by the board from other sources will be credited to this fund; (ix) it is also proposed that the board shall prepare annual report and submit a copy of the same to the central government, which shall be laid, before the parliament; (x) it is also proposed to effect consequential amendments to sections 3 and 4 of the jute manufactures cess act, 1983 to facilitate the allocation of the cess collected under this act to the proposed jute board; (xi) it also provides the repeal of the jute manufactures development council act, 1983 4 the bill seeks to achieve the above objects shankersinh vaghela new del; the 9th may, 2006 president's recommendation under article 117 of the constitution of india[copy of letter no 7/1/2005-jute, dated the 17th may, 2006 from shri shankersinh vaghela, minister of textiles to the secretary-general, lok sabha] the president, having been informed of the subject matter of the proposed national jute board bill, 2006, recommends under clause (1) of article 117 and clause (1) of article 274 of the constitution the introduction of the bill and under article 117(3), the consideration of the bill by lok sabha, clause'|—this clause gives the short title, extent and commencement of the bill clause 2—this clause contains definitions of certain words and expressions used in the bill clause 3—this clause provides for the constitution and incorporation of the board to be called as the national jute board by the central government this clause also lays down the composition of the national jute board which consists of chairperson, ex officio members, and other members to be nominated by the central government the secretary in charge of the ministry of textiles shall be the chairperson and two other officers of the ministry of textiles shall be the ex officio members the nominated members include representatives from farmers, jute industry and specialists or experts in the field of jute sector and representatives of ministries of agriculture and food and public distribution it also provides for the terms and conditions of appointment of members to be laid down by rules tt also makes provisions for removal of the members other than the ex officio members clause 4—this clause empowers the central government to appoint the secretary, officers and other employees for the efficient functioning of the board clause §—this clause lays down the functions of the board shall, intér uxa, include to evolve an 'integrated approach to jute cultivation; to promote production of better quality of raw jute; to enhance productivity of raw jute; to promote or undertake arrangements for better marketing and stabilization of the price of raw jute; to promote standardization of raw jute and jute products; to suggest norms of efficiency for raw juteand manufacture of jute products; to propagate information useful to the growers of raw jute and manufacturers of jute products; to promote and undertake measures for quality control of raw jute and jute products; to assist and encourage studies and research for improvement of processing, quality, technique of grading and packaging of raw jute; to promote and undertake surveys or studies aimed at collection and formultion of statistics regarding raw jute and jute products; to promote standardization of jute manufacturers to promote the development of production of jute manufacturers by increasing the efficiency and productivity of jute industry; to sponsor, assist, etc, pertaining ta the jute sector; to maintain and improve existing markets and develop new markets within and outside the country for jute manufacturers; to sponsor, assist, etc, in the matters related to materials, equipments, etc, in those already used in the jute industry; to provide and create necessary infrastructural facilities, etc, to organize workshops, conferences, lectures, etc, for the purpose of production and promotion of jute products; to secure better working conditions for workers engaged in the jute industry clause 6—this clause vests in the board all assets, rights, powers, authorities and privileges and all property movable and immovable, real or personal, corporeal or incorporeal, present dr contingent, of whatever nature and wheresoever situate, including lands, buildings, machinery, equipments, cash balances, capital, reserves, reserve funds, investments, tenancies, leases and book debts and all other rights and interests arising out of such property as were immediately before the appointed day in the ownership or possession of the jute manufactures development council or the national centre for jute diversification whether within or outside india, all books of account and documents relating thereto and shall also be deemed to include all borrowings, liabilities and obligations of whatever kind then subsisting of the society or the council clause 7 ~this clause provides for giving general effect of vesting of jute manufactures development council and the national centre for jute diversification in the national jute board all contracts, agreements and working arrangements subsisting immediately before the appointed day, affecting the council or the society and shall cease to have effect or be enforceable against the council or the society and shall be of as full force and effect against or in favour of the board in which the council and the society have vested by virtue of this bill this clause also provides that all licenses, etc, to be deemed to have been granted to the board clause 8-—this clause provides that all licences, permits, quotas and exemptions, granted to the council or the society under any law shall be deemed to have been granted to the board clause 9-- this clause provides for exemption or benefit granted under the incometax act, 1961 to the council or the society shall continue to be applicable to the national jute board clause 10——this clause provides that any guarantee given for or in favour of the council or the society with respect to loan or lease finance shall continue to be operative in relation to the board clause 11—-this clause provides protection of tenure, remuneration, terms and conditions of service, with the same obligations and with the same rights and privileges as to teave; insurance, superannuation scheme, provident fund, other funds; retirement, pension, gratuity and other benefits as he would have held under the council or the society this clause also provides that officers or employees who do not opt under sub-clause (2) not to be in the employment of the board, shall be deemed to have resigned from the respective cadre this clause further provides that notwithstanding anything contained in the industrial disputes act, 1947 or in any other law, the transfer of the services of any officer or other emoloyee of the councit or the society to the board shall not entitle such officer or other employee to any compensation under this act or any other law and no such claim shall be entertained by any court, tribunal or other authority the trusts of the provident pund and group insurance and superannuation scheme of the cauncil or the society for the welfare of the officers and employees shall continue to discharge their functions in the board and tax exemption granted would continue to be applied to the board clause 12—this clause stipulates that the board shall discharge its functions and duties under the relevant statute and be bound by directions of the central government this clause also stipulates that the decision of the central government whether a question is one of policy or not shall be final clause 13—this clause stipulates that the ceniral government may supersede the board not exceeding six months, on account of grave emergency, when the board has defaulted in complying with any direction issued by the central government or in the discharge of the functions and duties imposed on the board by the proposed legislation, the financial position or the administration of the board has deteriorated this clause further stipulates that on supersession all members of the board shall vacate their offices, all powers, functions and duties shall be exercised and discharged by such person as the central government may direct the central government on the expiration of the period of supersession may reconstitute the board by fresh appointment of any person this clause also stipulates that a full report of any action and circumstances leading to such action, taken under this clause shall be laid before each house of parliament clause 14,—this clause provides, for grants and loans to the board by the central government after due appropriation made by parliament this clause also provides for constitution of the jute board fund and there shall be credited grants and loans made to the board by the central government and all sums received by the board from other sources as may be decided by the central government the fund shall be applied for meeting salary, allowances and other remuneration of the members, officers and other employees of the board in the discharge of its functions clause 15—this clause provides for the board to prepare its budget during each financial year, showing the estimated receipts and expenditure of the board and submit the same to the central government clause 16—-this clause provides that the board shall prepare each financial year its annual report giving full account of activities during the financial year and submit the copy to the central governmentclause 17—this clause provides that the accounts for the board shall be maintained and audited in consultation with the comptroller and auditor-general of india and the board shall furnish an audited copy of its accounts together with the auditor's report to the central government clause 18—this clause provides that the central government shall lay annual report and auditor's report of the board before each house of parliament clause 19-~this clause seeks to provide immunity to the central government or the board or any member of the board, or any officer or other employee of the central government or of the board or any other person authorised by the central government or the board from _ suits, prosecution and other legal proceedings in respect of anything done in good faith under the proposed legislation clause 20—this clause provides that all officers and employees of the board shall be deemed to be public servants clause 21—this clause empowers the central government to make rules to carry out the provisions of the proposed legislation sub-clause (2) enumerates the various matters in respect of which such rules may be made these matters, inter alia, include the terms and conditions of service of the members of the board under proposed sub-section (5) of section 3; powers and duties of the chairperson, vice-chairperson and the manner in which the accounts of the board shall be maintained and audited and the date by which the audited copy shall be furnished to the central government clause 22—this clause empowers the board to make, with the previous approval of the central government, regulations not inconsistent with the provisions of the proposed legislation and the rules made thereunder these include the terms and conditions of service of the secretary and other officers and employees and the manner in which the business of the board shali be conducted clause 23—this clause provides that every rule and regulation made under the proposed legislation shall be laid before each house of parliament clause 24—this clause empowers the central government to make order to remove any difficulty which may arise in giving effect to the provisions of the proposed legistation by order published in the official gazette such order shall not be inconsistent with the provisions of the proposed legislation this power can be exercised only within two years from the commencement of the proposed legislation further, every such order made shall be laid before each house of parliament clause 25—this clause provides for certain consequential amendments to the jute manufactures cess act, 1983 clause 26—this clause deals with repeal and savings on the commencement of the proposed legislation, the jute manufactures development council act, 1983 shall stand repealed subject to savings with regard to anything done or any action taken or purported to have been done or taken under the act so repealedclause 3 of the bill provides for the constitution and incorporation of the national jute board for carrying out the functions envisaged in the proposed bill clause 4 of the bill provides that the central government may appoint the secretary and such other officers and employees as it considers necessary for the efficient discharge of the functions of the board the existing infrastructure, staff and the other facilities available in the national centre for jute diversification and jute manufacturers development council would be utilised by the said jute board the national centre for jute diversification and jute manufacturers development council would be merged into the said board along with their funds and manpower no fresh capital expenditure is envisaged for the time being to establish the board the jute manufacturers cess act, 1983 which yields approximately rs 3800 crores would be utilised for recurring expenditure the grants and loans support shall be provided through regular budget after due appropriation made by parliament clause 13 of the bill empowers the central government to supersede the board if, on account of grave emergency, the board is unable to discharge the functions and duties imposed on it by or under the provisions of the bill or the board has persistently made default in complying with any direction issued by the central government or in the discharge of the functions and duties imposed on it and as a result of such default, the financial position of the board or the administration of the board has deteriorated, for such period as may be specified in the notification 2 clause 21 of the bill empowers the central government to make rules relating to (a) the termof office and other conditions of service of the members of the board under subsection (5) of section 3; (b) the powers and duties of the chairperson under sub-section (7) of section 3; (c) the powers and functions of the vice-chairperson under sub-section (8) of section 3; (d) the form in which, and the time at which, the board shall prepare its budget under section 15; (e) the form in which, and the time at which, the board shall prepare its annual report under section, 16; (f) the manner in which the accounts of the board shail be maintained and audited, and the date before which the audited copy of the accounts may be furnished to the central government under section 17; and (g) any other matter which is to be, or may be, prescribed or in respect of which provision is to be, or may be, thade by rules 3 clause 22 of the bill empowers the board with the previous approval of the central government, by notification in the official gazette, to make regulations with regard the manner in which the business of the board shall be conducted under sub-section (9) of section 3; and the terms and conditions of service of the secretary and other officers and employees of the board under section 4 4, all rules and regulations made under the proposed legislation shail be required to be laid before each house of parliament 5 all matters in respect of which rules and regulations may be made are matters of procedure and administrative detail, and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, ofa normal character extracts from the jute mannuractures cess act, 1983 (28 of 1983) 3 (j) there shall be levied and collected by way of cess for the purposes of the levy and collection of 27 of 1983 cess on jute manufactures produced in jute manufacturers development council act, 1983, on every article of jute manufacture specified in column 2 of the schedule and produced in india, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, specify: india provided that until such rate is specified by the central government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the schedule (2) the duty of excise levied under sub-section (7) shali be in addition to the duty b oof 1944 of excise leviable on jute manufactures under the central excises and salt act, 4944 or any other law for the time being in force lof 1944, (4) the provisions of the central excises and salt act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise on jute manufactures under this act : 4 the proceeds of the duty of excise levied under sub-section (7) of section 3 shali crediting proceeds of duties to the consolidated fund of india, first be credited to the consolidated fund of india and the central government may, if parliament, by appropriation made by law in this behalf, so provides, pay to the jute manufactures development council, from time to time, from out of such proceeds (after deducting the cost of collection which shall not exceed four per cent, of such proceeds) such sums of money as it may think fit for being utilised for the purposes of the jute manufactures development council act, 1983 27 of 1983 ed a billto provide for the establishment ofa national jute board for the development of the cultivation, manufacture and marketing of jute and jute products and for matters connected therewith and incidenta! thereto (shri shankersinh vaghela, minister of textiles} mgipmrnd—705ls(s5)—18-05-2006 the national jute board bill, 2006[to be/as introduced in lok sabha] page 11, line 5 from the bottom,- for "council" read "centre" page 12, line 1,- for "have not" read "have not been" page 16, line 7,- for "manufacturers" read "manufactures" page 16, line 8,- for "manufacturers" read "manufactures" page 16, line 11,- for "manufacturers" read "manufactures" new delhi;may 19, 2006 vaisakha 29, 1928 (saka) | Parliament_bills | 704ee353-e180-51b0-9750-0744986e81ab |
memorandum regarding delegated legislationclause 8 of the bill empowers the central government to make rules for carrying out the provisions of this bill since the matters for which the rules will be made are matters of detail only, the delegation of legislative powers is of a normal character | Parliament_bills | fdf42efd-acac-532d-a83a-a1f68b62cc0e |
bill no 10 of 2009 the appropriation (railways) bill, 2009 a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2008-09 for the purposes of railwaysbe it enacted by parliament in the sixtieth year of the republic of india as follows:—1 this act may be called the appropriation (railways) act, 2009short titleissue of rs 10806,68,03,000out of the consolidated fund of india for the financial year 2008-092 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 ten thousand eight hundred six crore, sixty-eight lakh and three thousand rupees towards defraying the several charges which will come in course of payment during the financial year 2008-09, in respect of the services relating to railways specified in column 2 of the scheduleappropriationthe schedule(see sections 2 and 3)no of vote123sums not exceedingservices and purposesvoted bycharged on theparliamentconsolidatedtotalfund rs rs rs1railway board 15,00,00,000 15,00,00,0003general superintendence and services on railways 427,25,77,000 427,25,77,0004repairs and maintenance of permanent way and works 432,51,11,000 432,51,11,0005repairs and maintenance of motive power 258,62,14,00010,89,000258,73,03,0006repairs and maintenance of carriages and wagons 845,19,03,000 845,19,03,0007repairs and maintenance of plant and equipment 371,08,19,0001,41,000371,09,60,0008operating expenses—rolling stock and equipment 540,27,88,000 540,27,88,0009operating expenses—traffic 1205,17,90,000 1205,17,90,00010operating expenses—fuel 567,36,50,00039,23,79,000606,60,29,00011staff welfare and amenities 281,01,04,00016,00,000281,17,04,00012miscellaneous working expenses 353,57,32,00034,32,16,000387,89,48,00013provident fund, pension and other retirement benefits 3065,35,87,0004,93,0003065,40,80,00015dividend to general revenues, repayment of loans taken75,08,00,000 75,08,00,000from general revenues and amortisation of over- capitalisation 16assets—acquisition, construction and replacementother expenditure capital2280,00,00,0005,00,00,0002285,00,00,000railway funds 10,00010,00,00,00010,00,10,000railway safety fund 28,00,00028,00,000total :10717,50,85,00089,17,18,00010806,68,03,000 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 supplementary expenditure charged on the consolidated fund of india and the grants made by the lok sabha for expenditure of the central government on railways for the financial year 2008-09lalu prasad ———— president's recommendation under article 117 of the constitution of india[copy of letter no 2008-b-402/bs/2 dated the 10th february, 2009 from shri lalu prasad, minister of railways to the secretary-general, lok sabha]the president, having been informed of the subject matter of the proposed appropriation bill to authorize payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2008-09 for the purposes of railways, recommends under clauses (1) and (3) of article 117 of the constitution of india, read with clause (2) of article 115 thereof, introduction in and consideration by lok sabha, of the appropriation bill———— a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2008-09 for the purposes of railways———— | Parliament_bills | f139e3a6-7e25-5fff-bc87-fdb096881540 |
- • 8b1 no 15 of 1877 the prevention of publication of objectionable matter (repeal) bill, 19t7 a bill~ repeal the prevention of publication of ob;ectionable matter act, 1976 bi it enacted by parliament in the twenty-eighth year of the republic of india as follows:-short title 1 this act may be called the prevention o~ publication of objectionable matter (repeal) act, 1977 , z the prevention of publication of objectionable m~tter act, 1976, is hereby repealeq, repeal of act 27 of 1976 statement of objects and reasonsfreedom of the press is necessary for the successful functtonidg of democratic institutions with a view to safeguarding the freedom of the press, this bill seeks to repeal the prevention o~ publication of objec:ttod-able matter act 1976 new delhi; l k advani the 31st march, 1977 a billto repeal the prevention of publication of objectionable matter act, 1976 (shri l k advc!!,, minister of information an" btogdcaating) | Parliament_bills | 70ef644a-eb3b-55b6-9553-dcdc4ea482aa |
bill no xx of 2006 the delimitation (amendment) bill, 2006 a billfurther to amend the delimitation act, 2002be it enacted by parliament in the fifty-seventh year of the republic of india as follows:1 (1) this act may be called the delimitation (amendment) act, 2006short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint52 in the delimitation act, 2002, in section 5, after sub-section (3), following subsections shall be inserted namely:—amendment of section 5 of act 33 of 200210"(3a) the commission shall refer back to the speaker of the legislative assembly or to the speaker of the house of the people, as the case may be, the names of the associate members nominated and informed to the commission by the speakers of the respective houses, if in the opinion of the commission the number of associate members of a house recommended by the speaker of a house, is not in consonance with the composition of that house, upon which, the concerned speaker of the house shall, after giving due regards to the opinion of the commission, send the names back with or without modifications15(3b) the commission shall associate with itself one representative of every recognized national party and state party, in respect of each state and the person to be associated as representative of political party, shall be nominated by the commission after obtaining the name from such political party, for the purpose" statement of objects and reasonsdelimitation of constituencies is a vital process in a democracy as the ratio of population increases, the delimitation has to be resorted to with respect to parliamentary and assembly constituencies the delimitation act, 2002 contains a mechanism for the purpose however, there are certain deficiencies in the legislation, which are proposed to be cured by this amendment billfor instance, the act does not provide for representation of political parties to act as associate members as a result, political parties have to depend upon members of parliament and members of state legislatures of their parties for presenting their views before the commission members of parliament and members of state legislatures of respective political parties remain engrossed and, are primarily interested in their respective constituencies they do not necessarily make required effort to present the views of the party which covers assembly and parliamentary constituencies of an entire state further, the view of the party may differ from the view of an mla or an mp with respect to the delimitation of a constituency, in which case, the mla or the mp may convey only his or her views with respect to the delimitation of the concerned constituency, and may not present the views of the party in that matter at all hence, representation of political parties is absolutely essential for a just and fair delimitationsecondly, although speaker of a legislature and speaker of the house of people are authorized by section 5 of the act to make nominations of mlas and mps in the commission, as associate members, there is no provision for seeking remedy if the speaker of the house, inadvertently or otherwise, commits an error in nominating associate members by disregarding composition of the house or otherwise a provision, therefore, has been incorporated under which the commission can draw the attention of the concerned speaker and the speaker can consider the views of the commission the supremacy of the house, however, has been kept intact, while proposing the amendmentshantaram laxman naik rajya sabha———— a billfurther to amend the delimitation act, 2002————(shri shantaram laxman naik, mp)mgipmrnd—6488rs(s4)—16-03-2006 | Parliament_bills | 344334f6-0a43-5821-9933-a8a623a2742d |
bill no 10 of 2012 the prohibition of indecent advertisements bill, 2012 bydr kirit premjibhai solanki, mpa billto prohibit indecent advertisements depicting vulgarity, obscenity, violent actions or horror, which adversely affect the minds of the citizens particularly of the youth and injure public morality and for matters connected therewith or 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 prohibition of indecent advertisements act, 2012 (2) it extends to the whole of indiashort title, extent and commencement2 in this act, unless the context otherwise requires,—definitions5(a) "advertisement" includes any pamphlet, writing, drawing, painting, photograph, bill, circular, notice, label, poster, hoarding, banner or other document and also includes any visible representation made through radio, television, cassettes, slides by means of any light, sound, smoke or gas and publication in print media such as newspapers, magazines and books;| ( | b | ) "appropriate government" means in the case of a state, the government of ||-------------------------------------------------------------------------------------------|-----|------------------------------------------------------------------------------|| that state and in all other cases, the central government; | | || 10 | | || ( | c | ) "indecent advertisement" means advertisement depicting in any manner, a || horror or vulgar scene or figure form or body of a male or female, whether nude or semi | | || nude, or any part thereof, which may have the effect of being indecent or derogatory | | || to or denigrating men or women or any religion or is likely to deprave, corrupt or injure | | || public morality or which may induce a person to commit any crime or which may cause | | || road accident; | | || 15 | | |(d) "prescribed" means prescribed by rules made under this actprohibition of indecent advertisement3 no person shall publish or cause to be published or arrange or take part in thepublication or exhibition of or sticking, writing or painting any advertisement which is indecent in any form204 no person shall produce or cause to be produced, depict, circulate or distribute anyindecent advertisement in any mannerprohibition of production, depiction, circulation and distribution of indecent advertisements5 (1) subject to such rules as may be prescribed, any police officer, not below the rank of inspector, having jurisdiction in such area may—power to enter, search, seize and confiscate(a) enter and search at all reasonable times, any place, in which he has reason tobelieve that an offence under this act has been or is being committed;25(b) seize and confiscate any advertisement which he has reason to believecontravenes any of the provisions of this act(2) where any police officer seizes or confiscates any advertisement or material relating thereto under clause (b) of sub-section (1) he shall, as soon as may be, inform the nearest magistrate and take his orders as to the custody thereofpenalty306 any person who contravenes the provisions of section 3 or section 4 shall be punishable—(i) on first conviction with imprisonment for a term of not less than three years but which may extend to seven years and with fine which shall not be less than thirty thousand rupees but may extend to fifty thousand rupees; and35(ii) in the event of second or subsequent conviction with imprisonment for aterm of not less than five years but which may extend to ten years and with fine which shall not be less than fifty thousand rupees but which may extend to one lakh rupeesoffences by companies407 where an offence under this act has been committed by any company, firm or otherassociation of individuals, 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 the punished accordingly2 of 19748 notwithstanding anything contained in the code of criminal procedure, 1973 anoffence punishable under this act shall be cognizable and bailableoffence to be cognizable and bailablesavings9 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 matters dealt with in this act10 (1) for the removal of doubts, it is hereby declared that the provisions of this act shall not apply to advertisements which are aimed at educating the general public or a particular group5act not to apply on certain advertisements aimed at public education(2) for the purpose of deciding advertisements referred to in sub-section (1), the central government shall designate such number of officers, not below the rank of joint secretary, as it may deem fitpower to make rules1011 (1) the central government may, by notification in the gazette of india, make rules for carrying out the purposes of the act15(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 reasonsof late every nook and corner of the country is flooded with all sorts of indecent and vulgar advertisements which are adversely affecting the minds of the people particularly the youth the newspapers publish advertisements of cabaret dances, obscene adult films with sexy and vulgar titles depicting almost nude and compromising photographs of the scenes of such semi blue films magazines are also publishing indecent advertisements of consumer goods particularly of cosmetic items the cinema halls are not only showing vulgar, sexy and violent films but are also displaying photographs of vulgar scenes of films in their show windows and in large hoardings outside the cinema halls and other places posters of such films are also pasted on every space of the walls everywhere advertising agencies are putting large hoardings of indecent advertisements at important intersection of roads and particularly on the sides of busy roads sometimes, these indecent advertisements on the roadsides attract the attention of the road users resulting in fatal road accidents video cassettes full of indecent advertisements are sold everywhere even audio advertisements have become vulgar and indecent such advertisements are playing havoc with the minds of the young generation attracted with the advertisements, they are committing heinous crimes of theft, murder, rape, dacoity, etc they are attracted towards smoking, drinking, etc which ultimately lure them to drug addiction such indecent advertisements are also injuring public morality resulting in anger and anguish which became evident when school girls in the capital blackened the indecent film posters and hoardings it is, therefore, necessary to prohibit such indecent advertisements and deterrent punishment for the violators so that the society is cleansed of such vulgar displayshence this billnew delhi;kirit premjibhai solankinovember 22, 2011 memorandum regarding delegated legislationclause 11 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 detail only and as such the delegation of legislative power is of a normal character———— a billto prohibit indecent advertisements depicting vulgarity, obscenity, violent actions or horror, which adversely affect the minds of the citizens particularly of the youth and injure public morality and for matters connected therewith or incidental thereto————(dr kirit premjibhai solanki, mp)gmgipmrnd—4050ls(s3)—05032012 | Parliament_bills | 539b8072-0f9a-5993-94f1-73011b11b1d2 |
bill no xxvi of 2007 the seamen's provident fund (amendment) bill, 2007 a billfurther to amend the seamen's provident fund act, 1966be it enacted by parliament in the fifty-eighth year of the republic of india as follows:—short title1 this act may be called the seamen's provident fund (amendment) act, 20074 of 196652 after section 4 of the seamen's provident fund act, 1966, the following section shall be inserted, namely:—insertion of new section 4a"4a (1) subject to the provisions of this act and the scheme, the board shall be responsible for management of the fundresponsibilities of board to manage the fund(2) the central government shall not be liable to compensate or indemnify any loss caused to the fund by deposits in an approved bank referred to in section 4 or investment in securities or due to mismanagement, misappropriation or otherwise by the board, any of its trustees, employees or any other person at any time" statement of objects and reasonsthe seamen's provident fund act, 1966 (4 of 1966) governs matters relating to seamen's provident fund2 the seamen's provident fund (amendment) bill, 2007 proposes to insert a new section 4a in the aforesaid act with a view to dissociating the government from any responsibility in regard to compensation or indemnification of any loss caused to the seamen's provident fund by deposits in an approved bank or investment in securities or due to mismanagement, misappropriation or otherwise by the board, any of its trustees, its employees or any other person thus, the new provision makes the board responsible for any loss caused to the seamen's provident fund3 the bill seeks to achieve the above objectsnew delhi;t r baaluthe 30th march, 2007 rajya sabha———— a billfurther to amend the seamen's provident fund act, 1966————(shri t r baalu, minister of shipping, road transport and highways)mgipmrnd—2391rs(s5)—16-05-2007 | Parliament_bills | 5566c43f-337e-5434-a5ef-127d94ff6156 |
bill no 15 of 2009 the appropriation bill, 2009 a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 2008-09be it enacted by parliament in the sixtieth year of the republic of india as follows:—1 this act may be called the appropriation act, 2009short title2 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 four lakh seventy-one thousand seven hundred eighteen crores and fifty-three lakh rupees towards defraying the several charges which will come in the course of payment during the financial year 2008-09 in respect of the services specified in column 2 of the scheduleissue of rs 471718,53,00,000out of the consolidated fund of india for the financial year 2008-09 appropriation3 the sums authorised to be paid and applied from and out of the consolidated fund of india by this act shall be appropriated for the services and purposes expressed in the schedule in relation to the said yearthe schedule(see sections 2 and 3)no of vote 123sums not exceedingservices and purposesvoted bycharged on theparliamentconsolidatedtotalfund rs rs rs1department of agriculture and cooperation revenue3,00,000 3,00,0002department of agricultural research and education revenue89,21,00,000 89,21,00,0003department of animal husbandry, dairying and fisheries revenue3,00,000 3,00,0006department of chemicals and petrochemicals revenue1,00,000 1,00,0008ministry of civil aviation revenue206,99,00,000 206,99,00,00010department of commerce revenue194,42,00,000 194,42,00,00011department of industrial policy and promotion revenue2,00,00045,00,00047,00,00012department of posts revenue784,61,00,00013,00,000784,74,00,000capital 59,00,00059,00,00013department of telecommunications capital507,92,00,000 507,92,00,00014department of information technology revenue2,00,000 2,00,00015department of consumer affairs revenue148,43,00,000 148,43,00,00016department of food and public distribution revenue3,00,00068,00,00071,00,000capital160,51,00,000 160,51,00,00017ministry of corporate affairs revenue1,00,000 1,00,00018ministry of culture revenue11,94,00,000 11,94,00,000capital1,00,000 1,00,00019ministry of defence revenue251,86,00,000 251,86,00,000capital3,00,0001,66,00,0001,69,00,00021defence services—army revenue5895,75,00,00065,00,0005896,40,00,00022defence services—navy revenue 26,00,00026,00,00023defence services—air force revenue224,60,00,000 224,60,00,00024defence ordnance factories revenue1615,76,00,000 1615,76,00,00025defence services—research and development revenue201,64,00,000 201,64,00,00026capital outlay on defence services capital 2,06,00,0002,06,00,00027ministry of development of north eastern region revenue1,00,000 1,00,000capital60,00,00,000 60,00,00,00028ministry of earth sciences revenue26,75,00,000 26,75,00,00029ministry of environment and forests revenue6,00,0001,50,00,0001,56,00,00030ministry of external affairs revenue342,39,00,000 342,39,00,000capital794,92,00,000 794,92,00,00031department of economic affairs revenue149,62,00,000 149,62,00,000capital376,61,00,000 376,61,00,00032payments to financial institutions revenue3143,09,00,0003143,09,00,000capital656,90,00,000 656,90,00,00033department of financial services revenue8,41,00,000 8,41,00,00035transfers to state and union territory governments revenue2917,10,00,000 2917,10,00,000capital 1161,50,00,0001161,50,00,000charged— repayment of debt capital 433970,64,00,000433970,64,00,00038department of expenditure revenue9,92,00,000 9,92,00,00039pensions revenue585,17,00,00028,22,00,000613,39,00,00040indian audit and accounts department revenue265,28,00,0007,51,00,000272,79,00,000capital29,00,000 29,00,00041department of revenue revenue483,48,00,000 483,48,00,00042direct taxes revenue251,58,00,000 251,58,00,00043indirect taxes revenue506,91,00,000 506,91,00,00046department of health and family welfare revenue8,79,00,000 8,79,00,000capital1,00,000 1,00,00047department of ayurveda, yoga & naturopathy, unani, siddha and homoeopathy (ayush) revenue2,00,000 2,00,00048department of health research revenue35,19,00,000 35,19,00,00049department of heavy industry revenue864,07,00,000 864,07,00,000capital56,51,00,000 56,51,00,0003 123sums not exceedingservices and purposesvoted bycharged on theparliamentconsolidatedtotalfundno of vote50department of public enterprises revenue1,21,00,000 1,21,00,00051ministry of home affairs revenue2,00,000 2,00,00053police revenue74,10,00,000 74,10,00,00054other expenditure of the ministry of home affairs revenue354,20,00,000 354,20,00,00055transfers to union territory governments revenue1,00,000 1,00,00057department of school education and literacy revenue11,58,00,000 11,58,00,00058department of higher education revenue8,00,000 8,00,00059ministry of information and broadcasting revenue3,00,000 3,00,00060ministry of labour and employment revenue148,62,00,000 148,62,00,000capital2,50,00,000 2,50,00,00061election commission revenue1,96,00,000 1,96,00,00062law and justice revenue2,00,000 2,00,000charged—supreme court of india revenue 8,32,00,0008,32,00,00064ministry of micro, small and medium enterprises revenue2,00,000 2,00,00065ministry of mines revenue26,61,00,000 26,61,00,00067ministry of new and renewable energy revenue3,00,000 3,00,00068ministry of overseas indian affairs revenue2,00,000 2,00,00069ministry of panchayati raj revenue1,00,000 1,00,00071ministry of personnel, public grievances and pensions revenue 18,00,00018,00,000capital1,00,000 1,00,00072ministry of petroleum and natural gas revenue10000,00,00,000 10000,00,00,000capital242,47,00,000 242,47,00,00074ministry of power revenue2,05,00,000 2,05,00,000capital1,00,000 1,00,000charged—staff, household and allowances of thepresident revenue 1,00,0001,00,00076lok sabha revenue 20,00,00020,00,00077rajya sabha revenue7,58,00,00035,00,0007,93,00,000charged—union public service commission revenue 6,34,00,0006,34,00,00079secretariat of the vice-president revenue6,00,000 6,00,00080department of rural development revenue4,00,000 4,00,00083department of science and technology revenue2,00,000 2,00,000capital1,00,000 1,00,00084department of scientific and industrial research revenue114,91,00,000 114,91,00,00085department of biotechnology revenue1,00,000 1,00,00086department of shipping revenue4,00,000 4,00,000capital2,00,000 2,00,00087department of road transport and highwaysrevenue454,28,00,00030,00,000454,58,00,000capital49,50,00,0003,84,00,00053,34,00,00088ministry of social justice and empowerment revenue3,30,00,000 3,30,00,000capital9,00,00,000 9,00,00,00090ministry of statistics and programme implementation revenue1,00,000 1,00,00091ministry of steel revenue400,20,00,000 400,20,00,000capital252,05,00,000 252,05,00,00092ministry of textiles revenue955,24,00,000 955,24,00,000capital107,43,00,000 107,43,00,00093ministry of tourism revenue1,00,000 1,00,000capital12,00,00,000 12,00,00,00094ministry of tribal affairs revenue1,00,0001,00,0002,00,00095andaman and nicobar islands revenue243,98,00,000 243,98,00,000capital183,95,00,000 183,95,00,00096chandigarh revenue130,42,00,0008,57,00,000138,99,00,000capital165,51,00,000 165,51,00,00097dadra and nagar haveli revenue361,06,00,000 361,06,00,000capital4,00,00,000 4,00,00,000 rs rs rsno of vote 123sums not exceedingservices and purposesvoted bycharged on theparliamentconsolidatedtotalfund rs rs rs98daman and diu revenue141,72,00,000 141,72,00,000capital8,20,00,000 8,20,00,00099lakshadweep revenue103,01,00,000 103,01,00,000capital57,00,000 57,00,000100department of urban development revenue1,00,0009,85,00,0009,86,00,000capital49,12,00,000 49,12,00,000101public works revenue8,41,00,000 8,41,00,000103ministry of water resources revenue1,00,000 1,00,000104ministry of women and child development revenue2,00,000 2,00,000105ministry of youth affairs and sports revenue3,00,000 3,00,000capital36,50,00,000 36,50,00,000t o t a l36504,71,00,000435213,82,00,000471718,53,00,000 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 supplementary expenditure charged on the consolidated fund of india and the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year 2008-09pawan kumar bansal ———— president's recommendation under article 117 of the constitution of india————[copy of letter fno 4(1)-b(sd)/2009 dated the 13th february, 2009 from shri pawan kumar bansal, minister of state in the ministry of finance to the secretary-general, lok sabha]the president, having been informed for 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 financial year 2008-2009, recommends under article 117(1) and (3) of the constitution, the introduction of the appropriation bill, 2009 in 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 india for the services of the financial year 2008-09————(shri pawan kumar bansal, minister of state in the ministry of finance) | Parliament_bills | 9d7f6282-863e-58a7-acb4-55946e9a7faa |
to 'the r!~jastlij\n af1jofriation bill, 1980 (1'0 be~s introduced in 10k sabha) 1 page 2, lina 3,-for "sections 1 and 2" read "sections 2 and 3il 2 page 4, line 4 frolt bottom,-in colun1d 1 under the tead iiservices and purposes ll,-omi t "so ci al" 3 :rage 5, line 25,-in colul,m 1 under the he ad "services and purpo ses" for "10 ans fbr co-operation" read "to co-operative gocieties" hew dei1u, march 15 1980 ph al guna:2s";"';"'1~9~o~1' (s ali a) am no 5t of 1_ the rajasthan appropriation bill, 1980 a billto authori8e payment and appropriation of certain further sums from and out of the consolidated fund of the state of rajasthan for the ser1nces of the financial year 1979-80 be it enacted by parliament in the thirty-first year of the republic of india ae; follows:-short title 1 this act may be called the rajasthan appropriation act, 1980 , 2 from and out of the consolidated fund of the state of rajasthan s there may be paid and applied sums not exceeding those speci1led in column 2 of the schedule amo'mting in the aggregate ro the sum of one hundred and forty-four crores, forty-eight lakhs and ninety-nine thousand rupees towards defraying the several charges which will come in course of payment during the financial year 1979-80, in respect of the services 10 specified in column 1 of the schedule issue of ira 144,48, 99,000 out of tb coo8ou-dated fund of the state of rajastban for the ftnanclal year 1979-80 3 tho sums' authorised' to be paid and applied from and out of the appro-consolidated fund of the state of rajasthan by this act shall be appropriation priated for the services and purpojes expressed in the schedule in relation to the said year, the schedulepor the year 19'f9-80 (&i section i and ii ) ii demanrl for 1979-& servin" and purpo'el voted charged total - -- --- ---·-·--1-------rs, coniolldated fund-cllfuled eltf¥1tdilur, (0 11111 presiden t!vice-preideo t/go~mor' administrator of union terri tories 18,000 18,000 11')1 public ~rvlce commillion 1149 interest payments 7,64,110,000 fio4 loam and advances from the cmtra! government lli"andi poll granti ditifahd no 1-paruakltnt 1111 parliament/state/union territory iegislature ,')4000 ,')4,000 20 11,69000 deiland no, 1i-·coullcil of millis,", • 1113 council of minist~rs 11,66,000 11,66,000 dr"and no 3-v«,,'ariat 1176 secretariat-,social anrl ('ommunitv service_ ' ',000 i 1,000 ! j ,000 1196 '8ecrctariat·econo·mic services -- - total '1,000 j; 311 ,,,11,000 ~~~-- '1 -,---:----~o de and no 4-dislrid adminis/ration 1153 district administration 110,11,000 i 110,11,000 )', ------ , '~1ft) "no !)-a"'~'6tr""" ri6~ other adminirtrative '1;en'k'el 44,78,000 1114 administration of jutice lj,~ooo dzllalfd no 7-ellefiotu-1115 elections 314 community deftolopment s",ws 309 food munlty~ demaad for 1979"'80 servic:ea add purpolcl 1------1 total voted charled ri ri ri 4,000 ditmand no 1i11-arell dellelop""", ,os area developmen i capi tal ou ila y on minor i rril{a tion , soil conservation and area developn:enl a8,oo,ooo total 118,04,000 1i8,oo,ooo · ----_-__--_--28,04000 · --demand no 1i4-ejuclltiofl, a,t iinjclilt"" i 0 1i77 education 6,000 l,8l1,9l ,ooo 1i78 art and culture 52 ,000 511,000 677 loans for education, art and culture 1ii,99ooo total - 21,99,000 · --·--·1------6,000 -------1-----li,o!;'4!j,ooo --damand no 1i6-mlllie4l, publ" h,4llh lind slilidlllion 280 medical 1,000 1,000 !lsi family welfare libli public health, sanita&ion &lid water supply •• - tol'al 1"97,000 dsmand no li7-drillkillg will" pupa rbii public health, sanitation and water supply - 9,000 ~i",ooo 4811 capital outlay on public health, sanitation and wa~r siapply - " 2,18,lis,ooo a,i8,rs,ooo 2 5 ,16,000 6811 loam for public lkalth, sanitation and water supply •• total ,711,81,080 --------1---------1 urban development - 0 - ,st-ooo -67,000 67,000 ditmand no 'l0-tribal ar,1i /)4,~ "'7 education 88,78,000 88 social security and welfare 1,08,000 88,,8,0li0 3 s 1,08,000 310 animal hulblddry ~ji'l foreat ·""5,000 -----------1 _8,ooc1 499,11,000 , 288 socialliecurity and welrare 4ogg,1i,000 4b 688 loan' tor social security and welfare ! 1&"54000 , , j 6,8sq,ooo total i~s4'ooo 6,8s045,000 ---demand ror 1979"80 voted oaarfd total ra ri ri naand no 32o-ciil s"lill 5 iiiis social security and welfare 766,000 7,51,000 isrooo 408,000 0 4001000 509 capital outlay on food -11,68,000 total - 1i5s000 ijode dauand n0:j1il:::i" auiiaii f ~ '1 10 "qrg' relief on account of natllral calamitie 3780,52•000 "5 'loana ror olher social and community service - - '045097,000 , total 9911449000 -------daliand no, 35-miruiliimhiseo "1 mil et:e1ld1/iu: s,i&u 1i47 other fiical servic:ao lidt4rooo 1·000 1,000 1,000 , 504 clpital outlay on other general economic services 0 20043000 '1000 4,7s61,ooo 20 dill and no 36-ca""'4ti1111 figs oo-operwon 0 , 34'55,000 s4055,ooo 498 ctapital ouday on co-operadon 8,79,66,000 87966•000 6gb l'liinl for co-operation 0 is,87,811,000 total 11190116000 2,19,26,000 lj d",and no s7-a,nftl ' - s05 alticulture - 1'&50•000 705 loid' ror "'iricl&itllre 0 0 total 1,58,50000 -------s,77,:t6,ooo -diiia, no 3b-milldr i"""" 4iid soil s,oo,oo,ooo 0 0 5,0000,000 30• s06 c,,, __ minor irripliod · 121,22,000 507 soil and water conservation total 421,1111000 ----------oeliand no 39-04'" hru6adr, 411d millie 9100,000 91,00,000 sio animal itlllbvdry · 10,00,000 10,00,000 35 311 oiry development 16,00,000 3'" filberiet · 117,00,000 16,00,000 - •• 1700,000 total dill""" no to,-sul~' :14049tooo 114,490000 slid indllllriel 400,000 40 sag capital outlay on codlllmer indllltries 4,00,000 -ab049ooo total --i lu, ra dlilland no, 41 -cot,,wliv d'/lllop_t 3'1 qollllllunit,~vdopment ---- -----,- ---- 5 otimand nb, 4:l-/lidaslrus ~ illdustriel' i,~,ooo i 60,00,000 3~ i villaje and slll'lllindustries 6aoo,ooo ,~o vnns ro t ndustrial research and development li6,oo,ooo 711 l,:\n for \'illage ilnd smllllndu,trie • t~alii i , 1a80,ooo -- t, - 2,ts80 ,000 ------- -------1-------3118 mine and minerals i90,4"ooo -----:"---l-_ ,_ _-_,_,- _-____ _ a-and no -sllll~~' -prittliflg li~8 stationery and printing of65 cipi&al out1ay on otber i\iiiftrindtrllllwe services • d~p no 43-loiiiij 10 aoo",",",,,,ui 'so ~"' to goverllljlcnt se," d&y"nd no ,s-i"i"';' ~'i lrci841ioll', n4viiatioll, drai~ altd flood comtrol projects ~6l1,ooo 2' ~3'z capital olltlay 011 mlllti-purpose river prvject ~60,doo n'j cpital outlay on irr:ptioa~tioa, dta&aa!lc aod flood 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 rajasthan on the 17th february, 1980 to provide for the appropriation out of the consolidated fund of \he state of rajasthan of the moneys required to meet the supplementary expenditure charged on the consolidated fund of the state of rajasthan and the grants made by the lok sabha for expenditure of the government of rajasthan for the financial year 1979-60 r venkatarama n president's recommendation under article 207 of the constitution of india[copy of letter no f2(39)-b(s)/80 dated the 12th march, 1980 from shri r venkataraman, finance minister to the secretary, lok sabha] lth, ,?~~ ~viag ~n won:ned of ,the sl,lbject ~att~r of t4e ~ ~ ~ aq,thorise ~p~~t tblld swj'op,rietions of cer~ further sums from and out of the ~lid:ate~ f'\lqd pf ~e s41~ of rajasthan for the services of the year ending on the 31st day of march, 1980, recommends under clauses (1) and (3) of article 207 of the constitution read with clause (2) of article 205 thereof and the proclamation dated the 17th february, 1980, issued under article 356, the introduction of the rajasthan appropriation bill, 1980 in the lok sabha and also the consideration of tae 15m 2 the bill will be introduced in the lok sabha after all the supplementary demands for grants for 1979-80 have been voted a billto authorse payment and appropriation of certain further surna from and out of the consolidated fund 0'1 the state of rajasthan for the services of the financial year 197~o (shm r venkatclt'cjnft, mi~i8te1' of f£mnce) j | Parliament_bills | cda2526b-a9db-566b-bb02-ae4f15a4435d |
bill no 46 of 2014 the scheduled tribes and other traditional forest dwellers (recognition of forest rights) amendment bill, 2014 by shri hansraj gangaram ahir, mp a billto amend the scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006be it enacted by parliament in the sixty-fifth year of the republic of india as follows:—short title and commencementamendment of section 22 of 20072 in section 2 of the scheduled tribes and other traditional forest dwellers(recognition of forest rights) act, 2006, for clause (o) and explanation thereto, the following clause shall be substituted, namely:—5'(o) "other traditional forest dweller" means any member or community who has primarily resided in and who has engaged in agriculture on the forest land or who depend on the forests or forest land for bona fide livelihood needs' statement of objects and reasonsthe scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006 was enacted with the purpose of recognising the rights of the scheduled tribes and other traditional forest dwellers residing in forests for generations by conferring on them the rights to use the forest land for their bona fide livelihood needs however, the condition of domicile for residing in forest area for three generations as given in the definition of the other traditional forest dweller in the act is resulting in severe sufferings to the farmers since these traditional forest dweller are mostly illiterate persons, they don't have any proof to support the fact that they are dwelling in forest land for three generations being a forest region, the land records are also not available in view of the difficulties being faced by them in furnishing documents/records of their domicile for three generations and the consequent deprivation of benefits arising out of the act, there is a need to repeal the condition of domicile of three generationsit is necessary to do away with the condition of three generations as mentioned in the scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006 and to amend the definition of other traditional forest dweller in the act to enable the traditional forest dwellers to derive the desired benefits from the actthe bill seeks to achieve above objectivenew delhi;hansraj gangaram ahirjune 25, 2014 annexure extract from the scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006(act no 2 of 2007) chapter i preliminary definitions2 in this act, unless the context otherwise requires,—(a) (o) "other traditional forest dweller" means any member or community who has for at least three generations prior to the 13th day of december, 2005 primarily resided in and who depend on the forest or forest land for bona fide livelihood needsexplanation—for the purpose of this clause, "generation" means a period comprising of twenty-five years ———— a billto amend the scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006————(shri hansraj gangaram ahir, mp)gmgipmrnd—775ls(s-3)—01072014 | Parliament_bills | 99201428-bb82-5ffd-bc81-880c72d26e67 |
bill no 119 of 2010 the treatment of attempt to suicide as a non-punishable offence bill, 2010 byshri adhir ranjan chowdhury, mpa billto provide for not treating the attempt to commit suicide as a criminal offence and for matters connected therewithbe it enacted by parliament in the sixty-first year of the republic of india as follows:—1 (1) this act may be called the treatment of attempt to suicide as a non-punishableoffence act, 2010short title, extent and commencement(2) it extends to the whole of indiacounselling centres3 the central government shall set up adequate number of counselling centreshaving such facilities and such number of qualified counsellors as may be prescribed, to provide counselling to the persons who attempt to commit suicide or have such tendenciespower to make rules4 (1) the central government may, by notification in the official gazette, make rulesfor carring out the purposes of this act5 10(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 person take the extreme step of committing suicide because of deep frustration when one develops the feeling of total isolation and helplessness and the society as a whole is unsympathetic to his or her needs and problems it is a cumulative effect of psychological breakdownextreme poverty, unemployment, family discord, destitution, loss of dear relations and frustration from failure in examinations, love affairs, etc are some of the reasons behind persons committing suicide we are also facing incidents of suicide of farmers and peasants because of the unprecedented crisis in the agricultural sector the helplessness created by economic crises which has consequences that affects the social status of individuals as they are not able to fulfil their social or family commitments which lead to frustration and ultimately prompts them to commit suicide it is a manifestation of a diseased condition of mind deserving treatment, care and understanding rather than punishment therefore, attempt to commit suicide should not be treated as a crimeit is said that people who develop suicidal tendencies show signs of frustration and disappointment and they keep themselves aloof from the society and family if these symptoms are noticed then proper counselling could be provided to such person to help them to deal with their problem thereby preventing them from taking the extreme step of suicidehence, the need is to create social awareness, and set up necessary institutions including counselling centres to provide help and counselling to such persons it is rather unfortunate for a modern society like us to treat people trying to commit suicide as criminals even the law commission of india, in its 210th report, have recommended that section 309 of the indian penal code relating to the offence of attempted suicide be omitted as it considered the provision inhumanthe bill seeks to achieve the above objectivenew delhi;adhir ranjan chowdhuryaugust 31, 2010 financial memorandumclause 3 of the bill provides for setting up of necessary institutions including counselling centres by the central government to provide counselling to persons with suicidal tendencies the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of rupees one hundred crore will be incurred per annuma non-recurring expenditure of about rupees five hundred crore is also likely to be incurred memorandum regarding delegated legislationclause 4 of the bill empowers the central government to make rules for carrying out the purposes of the billas the rules will relate to matters of detail only, the delegation of legislative power is of a normal character annexure extracts from the indian penal code (act no 45 of 1860) attempt to commit suicide309 attempt to commit suicide—whoever attempts to commit suicide and does any act towards the commission of such offence, shall be punished with simple imprisonment for a term which may extend to one year or with fine, or with both ———— a billto provide for not treating the attempt to commit suicide as a criminal offence and for matters connected therewith————(shri adhir ranjan chowdhury, mp)gmgipmrnd—4542ls1(s3)—28-10-2010 | Parliament_bills | 7f009e3a-d6a2-50f1-8689-3173389914db |
bill no 51 of 1963 the appropriation ( no5) bill, 1963 a billto authorise payment and appropriation of certain further sums trom and out of the consolidated fund of india for the services of the financial year 1963-64 be it enacted by parliament in the fourteenth year of the republic of india as follows:-1 this act may be called the appropriation (no5) act, 1963 short title issueofrs 11,33,14,000 out of the consolidat_ ed fund ot india for the year 1963-64 2 from and out of the consolidated fund of india there may be 5 paid and applied sums not exceeding those specified in column 3 of the schedule amounting in the aggregate to the sum of eleven crores, thirty-three lakhs and fourteen thousand rupees towards defraying the several charges which will come in course of payment during the financial year 1963-64, in respect of the services specified in column 10 2 of the schedule 3 the sums authorised to be paid and applied £rom and out of the appro-consolidated fund of india by this act shall be appropriated for the priation services and purposes expressed in the schedule in relation to the said year no services and purposes sums not exceeding 5 of vote voted by charged on parliament the conaoli-total dated fund rs rs rs i ministry of commerce and 10 industry 878000 8'78,000 is education 1,000 1,000 37 planning commission 3,z2,000 3,za,ooo 38 grants-in-aid to states a,2s,00,000 a,2s,ooooo s3 administration of justice a 1,000 21000 15 s6 statistics 16,00,000 3,000 16,03,000 104 expenditure on displaced persons 3,00,00,000 40000 3,00,40,000 113 capital outlay of the ministry of commerce and in-20 dustry z,oo,ooooo 2,00,00,000 132 capital outlay of the ministry of infol'jllation and broadcastini j,i~,ooo 3,12,000 136 capital outlay of the minis-25 try of mines and fuel 3,67,00,000 3,67,00,000 146 other capital outlay of the minlstrt:f works, housing ,~,ooo and re billtation 9,25,000 9,37,000 total u,29,47,ooo 361,000·1 11,33,14000 30 i - statement of objects and reasonsthis bill is introduced in pursuance of article 114 (1) of the constitution of india, reud 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 charged on the consolidated fund of india and the grants made by the lok sabha for expenditure of the central government, excluding railways, for the financial year 1963-64 t t krishnamachari president's recommendation under article 117 of the constitution of india[copy of letter no f 5 (10) -b/63, dated the 16th november, 1963 from shri t t krishnamachari, minister of finla11ce to the secretary, lok sabha] the president having been infonned 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, 1964, recommends the introduction of the appropriation (no5) bill, 1963 in the lok slabha and also recommends to the sabha the consideration of the bill under article 117 (1) and (3) of the constitution read with article 115 thereof - - a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the services of the financial year 1963-64 (shri t t krishnamachari, minister of finance) | Parliament_bills | 5af86306-b413-527b-b7cf-5ef00b8243c7 |
bill no of 1"3 tim preventive detention (continuance) bill, 1963 a billto contitlue the pf'eoentioe detention act, 1950, for (j funmf' period be it enacted by parliament in the fourteenth year of the republic of india as follows:-1 this act may be called the preventive detention (continuance) short litle act, 1968 s z in sab-section (3) of seetiod 1 of die prevedtive detentioll act, ameadmcdt 1_ for the fipns, leuen aaci wonts "31st daj of necaber, 1163", ~~ i, the ftcaree, letters add words "31st da, of deeem_, 1_" shall he 19s0 subldtated statement of objects and reasonsthe preventive detention act, 1950, is due to expire on the 31st december, 1963 the primary reason ,:for the enactment of this legislation was to protect the country against activities intended to subvert the constitution and the maintenance of law and order or to interfere with the maintenance of supplies and services essential to the communiy experience in the working of the act has shown that this legislation has proved an effective instrument specially in the maintenance of law and orqer in the3e circ~~~~~ces, it is considered essential that the powers conferred by the preventive detention act should be continued it is accordingly proposed to extend the act for a further period of three years new dblki; g l handa the 9th november, 1m3 t president's recold4endatlon undeb mticlii; ~17 of thb constitution of india[copy of letter no fz5/2/&3-polll, dated the 13th november, 1m3 from shri guizarual nanda, minister of rome aftairs to the secretary, lok sabha] the president, having been informed of the subject matter of the preventive detention (continuance) bill, 1963, recommends consideration of the bill in the lok sabha, under article 117(3) of the constitution of india under section 8 of the preventive detention act; 1950 which is sought to be continued for a p~riod of 3 years till 31st december, 1966 by the preventive detention (continuance) bill, 1963, the central government and the state governments are required to appoint advisory boards there is no provision in the act requiring the payment of any salary, allowances, etc, to the members of the advisory boarcis the central government may, howevu, have to incur some expenditure in connection with the functioning of· the advisory boards it is not possible to make an accurate estimate of the expenditure whieh may pe involved annually but the amoljnt is not likely to e¥celed rs 5,op(} extract from the prevennve dbtbn'non act 1950(4 of 1950) - - - - 1 (1) this act may be caned the preventive detention act, 1950 short ti tie, qtcdtidd duration (2) it extends to the whole of india except the state of jammu and kashmir (3) it shall cease to have effect on the 31st day of december, 1963, save as respecb things done or omitted to be done before that date - - - a blll to continue the preventive detention act, 1950, for a further period (shri gulaarildl nanda, minister of homs affairs) | Parliament_bills | d7adff34-3d8f-5eb6-a11b-c2a23eba8fc5 |
the calcutta metro i,lallway (operation and maintenance) temporary provisions bill, 1985 billto make temporary prooisioons for the operation and maintenance of the calcutta metro railway and for matters c<mnected therewith, pending the making at regular ammgefnents for such operation and maintenance be it enacted by parliament in the thirty-fifth year of the republic of india as follows:- chapter i preliminary5 1 (1) this act may be called the calcutta metro railway (operation short and maintenance) temporary provisions act, 1985 (2) it shall be deemed to have come into force on the 22nd day of october, 1984 '(8) it aha11 apply to the metropolitan city of calcutta title, commencement and applica -tion 2 (1) in this act, unless the context otherwise requires,-10 definitions (a) "calcutta metro railway administration" or "metro railway administration" means the general manager of the metro railway appointed under section3 of the cons~ction act; (b) /~~mmiuloner"means a commissioner of the metro railway appointed under section 1ft of the construction act; " (c) "construction act" means the metro railways (construction of works) ; act, 1978; - 83 of 1978 (d) "metro railway" means such portion of the metro railway constructed in the metropolitan city of calcutta under ~e provisions of the construction act as may for the time being, be available for 5 public carrjage of passengers, and includes-(i) all land within the boundary marks indicating the limits of the land appurtenant to the metro railwayi (ii) all lines otrails, sidings, yards or branches worked over for the purposes of, or in connection with, the metro railway; 10 (iii) all stations, offices1 ventilation shafts and ducts, warehouses, workshops, manufactories, ftx~d plants and machineries, sheds, depots and other works constructed for the purpose of, or in connection with, the metro railway; (e) "prescribed" means prescribed by rules made under this 15 act (2) all other words and expressions used herein and not defined but defined in the indian railways act, 1890, or the metro railways (com-d of 1890 truction of works) act, 1978, shall have the meanings, respectively, 83 of 1978 assigned to them in those acts 20 - chapl'er ii the calcutl'a metro railway administration3 (1) subject to the other provisions of this act, the calcutta metro rllilway administration shall be responsible for the operation and maid-tejaadce of the metro railway i 25 « (2) the calcutta metro rail~ay administration may, ior the eftident perfol'llwlee of its functions under this act, appoint, such ofbeers and other employees as it eonsiders neeessary on such terms and conditions of seniee as may be prescribed calcutta metro railway admtdiltrauon to be respondbletorthe operatiog aud maintenance oftbe metro railway '- (1) no metro railway sdall be opened for the pu~lic carriage of 30 - passengers except with the previous san·etion of the central government (2) before giving its sanction under sub-section (1), the central government shall, after considering the report given· (wh'ether before or after the commencement of this act) by the commissioner under clause ~(a) of sub-section (2) of· section 27 of the construction act and other 35 relevant factors, satisfy itself that the metro railway can be opened without danger to the public using it previous 1iiulcti0l1 of the ceatral gonrn· meat ~ for the apealacof metro railwll'y (3) a sanction given under this section may be either absolute or·subject to such conditions as the central government thinks necessary for the safety of the public (4) where any sanction for the opening of the metro railway under this section is given subject to any conditions, such rauway shall not be worked or used until such conditions are fulfilled to the satisfaction of the central government 5 special provisions for the running of the metbo radwaycarriage of gooda 5 (1) no person shall, while travelling in the metro railway, carry with him any goods other than a small baggage containing personal belongings not exceeding such volume and weight as may be prescribed 10(2) where any person travels in the metro railway in contravention of the provisions of sub-section (1), he shall, notwithstanding that he holds a valid pass or ticket for any travel in such railway, be liable to be removed from the trailll by any metro railway official authorised 1:)y the metro railway administration in this behalf or by any other person whom 15 such metro' railway official may call to his aid 6 it shall not be necessary for the metro railway administratio' 1 to reserve any compartment in any train for the exclusive use of females reservl tiqn of compartmentsfor females not necessary t (1) no person shall take or cause to be taken any dangerous or 'offensive goods ,!pon the metro railway !lo dangerous or otlensive , goods ' (2) if any metro railway official ha~ reason to relieve that any such" goods are "contained in a package in the cuostody of any passenger, he may cause the package to be opened for the purpose of ascertaining its contents 8 (1) if in contravention of sub-section (1) of <;ection 7, a person takes !l5 or causes to be taken anv offensive /toods upon the metro railway, he shall be punishable with fine which may extend to five hundred rupees (2) if, in contravent~on of ~ub-section (1) of section 7, a person takes or causes to be taken anv dangerous goods upon the metro railway he shall b~ punish!lble with impr1sonment for a term which mav extend to 30 four years and with fine which mav extend to five thousand rupees, (1) in ad'dition to the penaltie~ specified in ~ub-sectfon "(1) or sub-pmalty for taking or causing to take offensive or dangerous goods upon the metro railway " ~ection '(2) a per~on taking or causing to he taken any offensive goods 0'1' dangerous !!ood~ upon the metro railway shall be responsible also for anv' loss i1\;ury or damage which may be caused bv rea~on of such goods 35 having been so brought upon the metro railway 9 (1) no person shall smoke in any ('ompartment or carnage of the metro railway or in any underrrroul1d mptro rahway stetfon (2) whoever contravenes the provision~ of flub-flection (n rhel1 be a punjflhable with fine which may extend to two hundred and fittv "nee!! 'r' 40 (3) !fanv t'n~on persists in 1';0 sm'lkinp-' aftpt beina' warned by anv mptro railway official to desist hi' m:w in q(hhtion to {nrumn(/' the liability mentioned in rub-section (z) be removed from the compartment or carriage hi which he is travelling (')1' from the underground 8tation at which he may be found smoking by any metro railway ofbcial authorised by the metro railway administration in this behalf 10 (1) if any person,-(a) is in a state of intoxication; or drunkenne ar n1paance upon the metro ·railway (b) commits any nu~ance or act of indecency, or uses obscene 5 or abusive language; or (c) wilfully or without excuse interferes in any way with the comfort of any passenger, in any carriage or upon any part of the metro ral1way, he mall be punishable with fine which may extend to two hundred and fifty rupees· aa6 10 shall also be liable to forfeitlu'e of the fare which he may have paid or 'any pass or ticket which he may have obtaln8ci or purchased, or be removed from such carriage or part by any metro rauway oftlcial authorised by the metro railway administration in this behalf (2) if any metro railway official i1; in a state of intoxication while on 15 duty he sh8il be punishable with fine which may extend to two hundred and fifty rupee!; or where the improper performanee of the duty would be likely to endanger the safety of any passenger travelling or being upon the metro railway, with imprisonment for, a term which may' extend to two years or with fine which may extend to five hundrearupees, or with 110 both 11 (i) no demonstration of any kind~hatsoever shall be held on any part of the metro railwav or other premises thereof and it shall be open to the metro railway administration to exclude from such premises any person attenninlt such demonstrations whether or not he is in possession !l5 of a pass or ticket entitling him to be in the sam premises proh1bl tkm of' demonstrationa upon the metro railway: (2) no pf!l'snn shall paste or 1mt up any poster or write or draw anythin,! orma"ff-erin any compartment or carriage of the metro 'railway ot' any premi~efl thereof without anv lawful authoritv' and any person found en(!8eted in dninet anv such act mav be removecl from the compartment, 30 carrill!te or prpmises by any metro railway official authorised jjy the metro railw8v administration in this behalf (3) whoever -contravenes any of the pro~ons of suosection (1) or sub-section (2) or being asked by any metro railway official to leave anv comnartmentc::lrria~e or premises refuses to do ro shall be punishable 35 \\titft imprisonment for a term which may extend to three mcnths, or with fine which may extend to five hundred rupees or with both: 12 if any passenr'er travels on the roof of a train or persists in travellinly in :lnv pal't of a train not intended for the use pf passengers or projects llny part of his body out of a train after being warned by any metro rail- 40 way official to desist he shall be punishable with imprisonment for a term peaa1ty for travel-unac on roof, etc, ofa tram wh~h may extend to on~ month, or with fine which may extend' to fifty rupees, or with both, and shall also be liable to be removed from tm train bv anv metro railwav official authorised by the metro railway adminis~ration in this behalf 45 13 (1) if a peraon enters into or upon the metro ;railway without any lawful authority or haying entered with la;wf~l authority remains there unlawfullyand refuses to leave on being requested to do so by,any metro railway ofti(lial, he shall be punishable with imprisonment ~or a term 5 which may extend to three months, or with fine which may extend to two hundred and fifty rupees, 'or with both (2) if any person- walks on the inetro railway line without any lawful authority, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred 10 rupees, or with b~th penalty for un-!awfully enterm, orremailling upan the metro railway orwalkinl on the metre railway une 14 it any metro railway official, when on duty, endangers the safety of any passenger,-(a) by ~y rash or 'negligent act 'or omission; or ldndangerin, the safety f1f pasaengen (b) by disobeying any rule or order which such oftlclal was bound by the terms of his employment to obey, and of which he had notice, - he shall be j)unishable with imprisonment for a term which may extend to :five years, or with fine which may extend to six thousand rupees, or with both 110 15 if any metro railway official, when on duty, is entrusted with any resnonsibility connected with the nmning of a train, or any other rolting abandon mgtraln, etc, without authority, sto~k from one station or place to another statton or place, and he abandons his duty before reachin!;! such station ot' place, without authorfty or without prope:rlv handin~ over such train or rouinrr stock to another !l5 autliorised metro railway oftlcial, he shrll be tmnishable witl} imorisonmimt for a term which may extend to four vea~, itr with fine which may extend to five tliousand rupees or with both , ," obstructing runningot trams, etc 16, if any person obstructs or eauses to be obstructed nr attemots to obstruet any train or nther rol1in~ stock unon -the metro railwrv by' squat-30 tin!;!, pick-phn!! 01' keepina without authoritv ~nv rollinl! stock on toe metro raijwav or tamoerin!! with any si'!naljine in~trllations or bv fnter-- fetin!;! with the workin~ mechanism thereof or otherwfse, he shall be liable to be remowd bv any metro railway offl('irl ruthorfsen bv the metro " l"ailwav administration in tn!s behalf ann :c;ha11 ~1~ he nunfshablp wub 35 fmpriso~ment for a term whfch mav p'!i:tpntl tn_ fonr vert's, orwfth fine which may extend to five thousanrt rupees ot" with both 1'7 '(1) where an oft'ence unvier this act lias been committed by a aomnanv evel'v nerson who at the time the offence w~o: committed, was in charlte of and was re8ponsible to, the comnanv, for flip conduct of thp 40 bt,s;ne~ of thecomoanv ~r well 38 th- !'omnrnv, ~hrll he tipemed to be jtnilhr of' th, offenp" and shrll be liable to be procf'ec1ed m'ainst and punished accordingly: 'p"ovirt"!rt thllf noi:lrin!! contllil'l~ in thillf lifuh-spptfnn roihal1 render anv snch tipt'snn li'lhle tn a~v punishment h' he tlmv~r that the ofl'pdc'e was 45 committed without hia '/mnwledq'e nr -thjlt 1, hptl e"cerd!'led all due ~iliilenrp to dl'~\1imt thp ~ommission of such offence (2) notwithmandinp' anvthin!;! contained in suo-section (1) whet'p anv offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or conniv81'lce of, or is attributable to any neglect on the part of, an;v director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be lia-ble to be proceeded against and punish:d accordingly 5 explanation-for the purposes of this section,-(a) "company" means any body corporate and includes a firm or other a13sociation of individuals; and (b) "director", in relation to a finn, means a partner in the ftrm chapter iv miscellaneous18 save as otherwise expressly provided in this act, the provisions 9 of 1890 of the indian railways act, 1890, and the rules, orders or notifications made or issued thereunder shall, so far as may be, and subject to such modifications as may be necessary, apply to the operation andmainten- is ance of the metro railway, as if such metro railway were a railway as defined under that art, and the referenres to "railway administration" and "inspector" in that act shall be construed as references to the "metro railway administration" and "commissioner" respectively appuca tion ,of act 9 of 1890 and the rules, etc, made there under to the metro railway 19 the provisions of this art or any rule made o,r any notification !lo issued thereunder shall have effect notwithstanding anvthin~ inconsistent therewith contained in any enactment other than this· act or in any instrument having ,ffect by virtue of any enactment other than this act effect of act and rules, etc, inconsis_ tent with other enactment& protection of actlolt tala!ul in good faith 20 (1) no suit prosecution or other legal proceedinlt shall lie against the cpntral gnvl't'nment the metro railwav adminhltration or any officet"!:is or other emp11')vee nf that oovemment nr the metro railwav administration for anything which is in ,~ood faith done or intended to be done under this act ' -, ,- ---, , (2) ni') suit pro",elcution or other le~al proceedinf! sh"ll lie a~ainst the ("~ntrrl gnvc,1"nml'n1 nr the m~ro railwav administration or ::iny officer or 30 other etimlovee of that g<w'j':>1"nment nr the metro railwav administration for any dama~p cau~ed cir likf'lv to be caused by anything whi<!h is in good faith done or intended to be done under this act pewerto remove c:umcuj ties 21' if any oifficultv arisp~ in l!ivin~ effect to the provisions of this adt the central government may bv oraer,'do anvthinr' not lncl')nsis~nt with 35 such provisions which appears to it to be necessary or expedient for tbe purpose of removinlt the nifficulty: provided that no such order shall h~ made after the expiry of a period of two years from the commencement of this act 22 (1) the central government may by notiftcation in tlie ofhclal 40 gazette, make rules to carry out the provisions of this act (2) in particular, and without prejudice to tbe t:tenerality of the foregol"lg power, such rules may provide fol' the following matters, namely:-fa)· the tenns and conditions of ·service of the officel'8 and: other employees of the metro railway a'dministration under wb-aection (2) 45 of section 3; , , " , ";~ ~: '·'-nrrw"·, , ' , :; (b) the cases in which and the extent to which the procedure specified in section 4 for the opening of the metro railway for public carriage of passengers may be dispensed with; (e)' the volume and weight of the baggage containing personal 5 belongings that may be carried by a·person while travelling in the· - metro railway; (d) any other matter which is required to be, or may be, prescribed j (3) every rule made under this section shall be laid, as soon as may 10 be after it 1s made, before each house of parliament, while it is in session, for a total period of thirty days whi<:h may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session 1mmediately foliowing the sessic)n or the successive sessions aforesaid, both houses agree in making any modification in the rule or both 15 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 b~ without prejudice to the validity of anything previously done under that rule d (1) the calcutta metro railway (operation and maintenance) 13 of 19m go temporary provisions ordinance, 1984, is hereby repealed repeal add saving (2) notwithstanding such repeal, anything done or any action taken under the said ordinance, shall be deemed to have been done or taken under the corresponding provisions of this act statement of objects and "reasonsto meet the inadequacies of the existing surface transport system 8i!1d the ever increasing demand of urban commuter traffic in calcutta, the construction of rapid transit system from dum dum to tollygunj (metro railway) is in progress in accordance with the provisions of the :metro railways (construction of works) act, 1978 (33 of 1978) two small single line stretches of the metro railway under construction from esplanade to bhowanipore and dum dum to belgachia were ready for opening to public carriage of passengers with ~ limited number of train services in october, 1984 2 as it was decided to provide interim tellef to the commuters by commissioning the above two stretches for public carriage of passengers,it was considered necessary to make temporary provisions for the operation and maintenance at the metro railway at calcutta pending the'1'!laking of regular -arrangements for such operation and maintenance accordingly, the president promulgated the calcutta metro railway (operation and maintenance) temporary provisions ordinanee, 1~84 (13' of 1984) on the 22nd october, 1984, to achieve the above object 3 the ordinance, inter aua, provided -for the following matters, !lain:ely:- (i) the metro railway admini3tration constituted under the metro railways (construction of works) act, 1978, was entrusted with the responsibility for the operation and maintenance of the metro railway and the authority has to satisfy certain conditions before the opening of the metro railway for the public carriage of i passengers, (il) special provisions for the running of the metro railway; (iii) specified certain offences and provided for appropriate penalties therefor although these offences are also covered under the existing indian railways act 1890, higher penalties had been provided in view of the special nature of the metro railway; (iv) the provisions of the indian railways act, 1'890, were made applicable to the metro railway in respect of other matters not specifically provided for in the ordinance 4 the bill seeks to replace the aforesaid ordinance new detm; bansllal the 15th januarv, 1985 clause 3 of the bm invests the calcutta metro railway admini4itratioo wi~\~ ~pozji~ii\~ :jqr,~~~~' ~~wo~,, tm,u r~qy! ~ ~~ ~p,,,,~ o'lthe ~'~"y,,~ " v~v ex~t\1" ~,~ ,'+~ ~j,dl~t,pi~,~ ~~ salaries and allowances of th~~~,,~~, fie,eos~: ~~~~ consul1led, cost of ~tenance ~ upkeep of ~e asse~, etc '~ ~'l , , ~!\r ;~ ·~1 ~~:~·1!f ' x)~:~ ':~i:u~~' :t", ';j~ ~) :u 2 it is not possible af this stage to indicate precisely the expenditure that i likel'ito,,~ itf tjiiijoo w-lr'ot into· tlon :~il£iw , ~t1 ' ,tk •• cdncd_,ib'uletfae ~ ~t;'i_~'wll6dditua:e';wdlild be ~ _~bm; ttie ~ __ dl ed1d ,ilbil 2'c1'ote1fmiiiuy fdi jltl1ll_~i""",oc!l~"lltrodu"i1iir wd_ ~ wlzerhimom seat1a;urof;,the·'_u,,:veampletecl ~ttamt • 4liailjill taken up for pubuc carriage,adilmcesi' ~ _;~ the h ~~ ~r:;~, r~~~~ ~ ~ m~~ - 3' 'nle bill does not involw any other expenditure whether of' a re-curring or' non-recurring nature ~i~ { ;;:itii i:)di j: ;:~~l~t: i r; i", , '' ~ r t ::~ , • \" memorandum regarding delegated legislationclause 21 of the bill empowers the central government to zemove by order any diftlc:ulty which may arise in giving effect to the provisio!ia of the proposed legislation the said clause provides that the central goverdidejit shall· not issue such order after the expiration of a period of two years ·from the commencement of the act 2 clause 22 of the bill empowel'l the central government to make rules to carry out the provisions of the bill the matters in respect of which such rules may be m8'de, inter alia, relate to the tertna land conditions of service of the· oftlcers and other employees of the metro railway administration, the cases in which and the extentto which the procedure specifled in clause 4 for the opening of the metro railway !or public carriage of pusengers may be dispended' with, and the volume and weight of the baggage containing personal belongings that may be carried by a person while travelling in the metro railway 3 the matters in reapect of which rules diby be made are matters of procedure and administrative detail it is, theretore, not practicable to provide for them in the bill itself 4 the delegation of legislative power il1cluded in the above provisions is therefore normal in character apart from changes of a formal, drafting or consequential· nature, the bul contains the following modiftcation:-clause 21 of,the bill empowers the central govemment to remove by order any difficulty which may arise in givulg e1!ect to i;:,'" the provisions of the proposed legislation a provibo is being 'a'dded to the said clause to the effect that the central government shall not isijue any such order after the expiration of a period of two ye&1'l from the commencement of the legislation ,r;' i ~ a bnlto make temporary provisions for the operation and maintenance of the calcutta metro railway and fdr matters connected therewith pending the making of regular arrangements for such operation add maintenance , ~~ a (shrt biim ~ minuter of rciikciav) | Parliament_bills | d9fad42e-36b3-5f1c-93cc-145a686edc28 |
statement of objects and reasonsarunachal pradesh is a multi tribal state having twenty major tribes however, during british regime names given to the tribes have no bearing with names of local tribes names of some tribes are derogatory and names of some tribes are misspelt for example, in the constitution (scheduled tribes) order, 1950 in "part xvih—-arunachal pradesh" in entry 1 "abor" is a derogatory word which is to be replaced by "adi" which has already been given in entry 16 "aka" tribes is to replaced by "hrusso" which has been given in entry 13 of the list in entry 4, the word "dafla" is to be replaced by "nyishi" including "bangru" and "puroik" as sub-tribes similarly, many major tribes like monpa, sajolang, tangsang, yobin, etc have not been included in the list and need to be included in the schedule therefore, it is necessary that names of those tribes which are not in use 'should be omitted and incorrect names should be corrected and duplicate entries should be removed as per the recommendations made by the state government of arunachal pradesh it is accordingly proposed to amend the constitution (scheduled tribes) order, 1959 new delhi; kiren rodu may 9, 2005 annexureextracts from the constitution (scheduled tribes) orper, 1950 (c0 22) [part xviii—arunachal pradesh all tribes in the state including:— 1 abor 9 momba 2 aka 10 any naga tribes 3 apatani ll sherdukpen 4 dafla ' 12 singpho 5s galong 13 hrusso 6 khampti 14 tagin 7 khowa 15 khamba 8 mishmi idu, taroon 16 adi | Parliament_bills | 48d80f40-3fd4-5cf6-861c-e24f47c5d04a |
bill no xiii of 2007 the mizoram university (amendment) bill, 2007 a billto amend the mizoram university act, 2000be it enacted by parliament in the fifty-eighth year of the republic of india as follows:—short title1 this act may be called the mizoram university (amendment) act, 20078 of 20002 in the mizoram university act, 2000, after section 9, the following section shall be inserted, namely:—insertion of new section 9a the chief rector"9a the governor of the state of mizoram shall be the chief rector of the university" statement of objects and reasonsin many central universities the governor of the state where the university is situated is the chief rector of the university though the chief rector has no direct role to play in the functioning of a central university, he plays an important role by making his sage advice available to the university administration in matters of crucial importance where advice of a seasoned public personality is considered necessary his good offices may also be used in dealings of the university with the concerned state government in sensitive matters it is, therefore, felt expedient to make the governor of the state of mizoram as the chief rector of mizoram university2 the bill seeks to achieve the above objectivenew delhi;arjun singhthe 28th february, 2007————abillto amend the mizoram university act, 2000————(shri arjun singh, minister of human resource development) | Parliament_bills | c4d4f88a-f1db-54e9-9a40-f4ac86e8e0db |
fifty-one per cent of the issued capital consisting of equity shares of the hyderabad bank (3d) the hyderabad bank may accept the money in respect of shares issued towards increase in issued capital in instalments, make calls and forfeit unpaid shares and re-issue them, in the manner as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959", 38 of 1959, chapter iv amendments to the state bank of inia (subsipiary banks) act, 195938 of 1959substitution of 6 for section 6 of the state bank of india (subsidiary banks) act, 1959 [hereafter in fore es 5 _ this chapter referred to as the state bank of india (subsidiary banks) act], the following "section shall be substituted, namely:— "6 (1) subject to the provisions of this act, the authorised capital of every new bank shall be rupees five hundred crores authorised capital of new bank, (2) the authorised capital of every new bank shall be divided into shares of one hundred rupees each or of such denomination as the new bank may, with the approval of the state bank, decide (3) every new bank may issue the certificates of shares of equivalent yatues of such denomination as the new bank may, decide, with the approval of the state bank, 20 in accordance with the procedure as may be prescribed and every shareholder of the new bank shall be entitled to have the certificate of shares of equivalent value of such denomination _ (4) notwithstanding anything contained in sub-section (/), the state bank may, with the approval of the reserve bank, authorise a new bank to increase or reduce its authorised capital" amendment of 7 in section 7 of the state bank of india (subsidiary banks) act,— 25 ion 7 seetion (a) after sub-section (7), the following sub-section shall be inserted, namely:-— (7a) notwithstanding anything contained in sub-section (7), the issued capital of a new bank shall, consist of such amount as the state bank may, with 30 the approval of the reserve bank, fix, and shall be divided into fully paid-up shares of such denomination in accordance with sub-section (2) of section 6"; (8) for sub-sections (4) and (s), the following sub-sections shall be substituted, namely:— 35 "(4) a new bank may from time to time, with the approval of the state bank and the reserve bank, increase, whether by public issue or by preferential allotment or private placement in accordance with the procedure as may be prescribed, its issued capital by issue of equity or preference shares (5) the issued capital of a new bank shall consist of equity shares or equity and preference shares: provided that the issue of preference shares shal! be in accordance with the guidelines framed by the reserve bank specifying the class of preference 40 shares, the extent of issue of each class of such preference shares (whether perpetual or irredeemable or redeemable) and the terms and conditions subject to which, each class of preference shares may be issued (6) anew bank may, with the approval of the state bank and the reserve bank, increase from time to time by way of issuing bonus shares to existing 45 equity shareholders, its issued capital in such manner as the state bank, with the approval of the reserve bank, direct (7) no increase or reduction in the issued capital of a new bank shall be made in such a manner that the state bank holds at any time less than fifty-one per cent of the issued capital consisting of equity shares of new bank (8) anew bank may accept the money in respect of shares issued towards increase in issued capital in instalments, make calls and forfeit unpaid shares and re-issue them, in the manner as may be prescribed" 8 in section 18 of the state bank of india (subsidiary banks) act, in sub-section (2), amendment of section 18 for the words "fifty-five per cent of the issued capital", the words "fifty-one per cent of the issued capital consisting of equity shares" shail be substituted 9, after section 18 of the state bank of india (subsidiary banks) act, the following section shall be inserted, namely:— insertion of new section 18a "8a (j) every individual registered shareholder of a subsidiary bank may, at any time, nominate, in the prescribed manner, an individual to whom all his rights in the shares shail vest in the event of his death right of registered shareholder to nominate 1$ (2) where the shares are registered in the name of more than one individual jointly, the joint holders may together nominate in the prescribed manner, an individual to whom ail their rights in the shares shall vest in the event of the death of all the joint holders 20 (3) notwithstanding anything contained in any other law for the time being in force or in any disposition, whether testamentary or otherwise, in respect of such shares where a nomination made in the prescribed manner purports to confer on any individual the right to vest the shares, the nominee shall, on the death of the shareholder or, as the case may be, on the death of all the joint holders, become entitled to all the 25 rights of the shareholder or, as the case may be, of all the joint holders, in relation to such shares to the exclusion of all other persons unless the nomination is varied or cancelled in the prescribed manner (4) where the nominee is a minor, it shall be lawful for the individual registered as the holder of the shares to make nomination to appoint, in the prescribed manner, any person to become entitled to the shares in the event of his death during the minority of the nominee" 30 10 for section 19 of the state bank of india (subsidiary banks) act, the following substitution of new section section shall be substituted, namely:— for section 19, restriction on voting rights "19 no shareholder, other than the state bank, shall be entitled to exercise voting rights in respect of any shares held by him in excess of ten per cent of the issued capital of the subsidiary bank concerned: 35 provided that the shareholder holding any preference share capital in the subsidiary bank shall, in respect of such capital, have a right to vote only on resolutions placed before such subsidiary bank which directly affect the rights attached to his preference shares: 40 provided further that no preference shareholder shall be entitled to exercise voting rights in respect of preference shares held by him in excess of ten per cent of the total voting rights of all the shareholders holding preference share capital only" 11 section 21 of the state bank of india (subsidiary banks) act shall be numbered as amendment of section 21sub-section (/) thereof and after sub-section (/) as so numbered, the following sub-sections 45 shall be inserted, namely:— "(2) notwithstanding anything contained in sub-section (/), it shall be lawful for a subsidiary bank to keep the register of shareholders in computer floppies or diskettes or any other electronic form subject to such safeguards as may be prescribed (3) notwithstanding anything contained in the indian evidence act, 1872, a copy of, or extract from, the register of shareholders, certified to be a true copy under the hand of any officer of the subsidiary bank authorised in this behalf shall in all legal proceedings, be admissible in evidence" amendment of 12 in section 22 of the state bank of india (siibsidiaty battks) acf, for the words and section 22 figures "notwithstanding anything contained in section 19, no notice of any trust,", the words "no notice of any trust," shail be substituted amendment of 13 in section 25 of the state bank of india (subsidiary banks) act,— section 25 (d) in sub-section (/)— (a) for clause (a), the following clause shall be substituted, namely:— "(a) the chairman for the time being of the state bank, ex officio or an official of the state bank nominated by him as chairman, with the approval of the reserve bank;"; (4) clause (5) shall be omitted; 15 (c) for clause (d), the following clause shall be substituted, namely:-—- "(d) not more than three directors to be elected in the following manner, namely: - a (1) if the total amount of holdings of the shareholders (other than the state bank) of a subsidiary bank is more than one per cent of the total issued capital, and equal to or less than sixteen per cent 20 of such capital, one director to be elected, in the prescribed manner, by such shareholders and two directors shall be nominated by the state bank, or 25 (ii) if the total amount of holdings of the shareholders (other than the state bank) of a subsidiary bank is more than sixteen per cent of the total issued capital and equal to or less than thirty-two per cent of such capital, two directors to be elected in the prescribed manner by such shareholders and one director shall be nominated by the state bank, or (iii) if the total amount of holdings of the shareholders (other 30 than the state bank) of a subsidiary bank is more than thirty-two per cent of the total issued capital, all the three directors to be elected, in the prescribed manner, by such shareholders: 35 provided that in case, the total amount of holdings of the shareholders of a subsidiary bank (other than the state bank) is not more than one per cent of the total issued capital, all three directors shall be nominated by the state bank and such directors shall, for the purposes of this act, be deemed to be directors elected under this clause 40 explanation—f or the purposes of this sub-section, the total amount of holdings of the shareholders (other than the state bank) whose names are on the register of shareholders of the subsidiary bank three months before the date fixed for election of directors shall be taken into account"; () sub-section (3) shall be omitted; 45(ii) in sub-section (4), the words "the reserve bank or" shall be omitted insertion of 14, after section 25 of the state bank of india (subsidiary banks) act, the following new sections —_ sections shall be inserted, namely:— 25a and 25b, fit and proper "25a {7} the directors to be elected under clause (d)of sub-section (/) of section 25 shall— status of an elected director (a) have special knowledge or practical experience in respect of one or more of the following matters, namely:— (/} agricultural and rural economy, (ii) banking, (iii) co-operation, (iv) economics, (¥) finance, (vi) law, (vii) small-scale industry, (viii) any other matter the special knowledge of, and practical experience in, which would, in the opinion of the reserve bank, be useful to the subsidiary bank; (6) represent the interests of depositors; or wee (c) represent the interests of farmers, workers and artisans 20 (2) without prejudice to the provisions of sub-section (/) and notwithstanding anything to the contrary contained in this act or in any other law for the time being in force, no person shall be eligible to be elected as director under clause(d) of subsection (/) of section 25 unless he is a person having fit and proper status based upon track record, integrity and such other criteria as the reserve bank may notify from time to time in this regard 25 (3) the reserve bank may also specify in the notification issued under subsection (2), the authority to determine the fit and proper status, the manner of such determination, the procedure to be followed for such determinations and such other matters as may be considered necessary or incidental thereto 30 (4) where the reserve bank is of the opinion that any director of a subsidiary bank elected under clause (ad) of sub-section (/) of section 25 does not fulfil the requirements of sub-sections (/) and (2), it may, after giving to such director and the subsidiary bank a reasonable opportunity of being heard, by order, remove such director and on such removal, the board of directors shall co-opt any other person fulfilling the requirements of the said sub-sections as a director in place of the person so removed 35 till a director is duly elected by the shareholders of the subsidiary bank in the next annual general meeting and the person so co-opted shall be deemed to have been duly elected by the shareholders of the subsidiary bank as a director power of reserve bank 25b (j) if the reserve bank is of the opinion that in the interest of banking policy or in the public interest or in the interests of the subsidiary bank or its depositors, it is necessary so to do, it may, from time to time and by order in writing appoint, with to appoint additional directorseffect from such date as may be specified in the order, one or more persons to hold office as additional directors of the subsidiary bank 40 (2) any person appointed as additional director in pursuance of this section shafl— (a) hold office during the pleasure of the reserve bank and subject thereto for a period not exceeding three years or such further period not exceeding three years at a time as the reserve bank may specify; 45 (8) not incur any obligation or liability by reason only of his being a director or for anything done or omitted to be done in good faith in the execution of the duties of his office or in relation thereto; and (c) not be required to hold qualification shares in the subsidiary bank 50 (3) for the purpose of reckoning any proportion of the total number of directors of the subsidiary bank, any additional director appointed under this section shall not be taken into account" 15 in section 26 of the state bank of india (subsidiary banks) act, in sub-section (/), amendment of section 26 the words, brackets and letter "clause (6) or" shall be omitted 16 in section 27 of the state bank of india (subsidiary banks) act, in sub-section (5), amendment of section 27 10 of 1949 10 of 1949, in clause (a), for the words and figures "banking companies act, 1949", the words and figures "banking regulation act, 1949" shall be substituted 3 amendment of section 28 17, in section 28 of the state bank of india (subsidiary banks) act, in the proviso, the words, brackets, letter and figures "a director referred to in clause (5) of sub-section (/) of section 25 or to" shal! be omitted 18 in section 34 of the state bank of india (subsidiary banks) act,— amendment of section 34 10 (a) in sub-section (2), for the words "the chairman of the state bank", the words "the chairman of the board of directors of a subsidiary bank" shall be substituted; (2) in sub-section (4), for the words, brackets and letters "clauses (a) and (5)", the word, brackets and letter "clause (a)" shall be substituted; 15 (c) in sub-section (5), in the proviso, in clause (é), for the words, brackets and letters "of the reserve bank or the state bank nominated under clause (6) or clause (c)", the words, brackets and letter "of the state bank nominated under clause (c)" shall be substituted; (a) in sub-section (5), the words "and the reserve bank" shall be omitted 20 19 after section 35 of the state bank of india (subsidiary banks) act, the following section shall be inserted, namely:— insertion of new section 35a supersession of board of directors in certain cases 25 "354a (1) where the reserve bank, on the recommendation of the state bank is satisfied that in the public interest or for preventing the affairs of a subsidiary bank being conducted in a manner detrimental to the interest, of the depositors or the subsidiary bank or for securing the proper management of the subsidiary bank, it is necessary so to do, the reserve bank may, for reasons to be recorded in writing, by order, supersede the board of directors of the subsidiary bank for a period not exceeding six months as may be specified in the order: 30 provided that the period of supersession of-the board of directors may be extended from time to time, so, however, that the total period shail not exceed twelve months (2) the reserve bank may, on supersession of the board of directors of the subsidiary bank under sub-section (/), appoint, for such period as it may determine, an administrator (not being an officer of the central government or a state government) who has experience in law, finance, banking, economics or accountancy 35 (3) the reserve bank may issue such directions to the administrator as it may deem appropriate and the administrator shall be bound to follow such directions (4) upon making the order of eupersession of the board of directors of the subsidiary bank, notwithstanding anything contained in this act,— (a) the chairman, managing director and other directors shall, as from the date of superséssion, vacate their offices as such; (8) all the powers, functions and duties which may, by or under this act, 45 or any other law for the time being in force, be exercised and discharged by or on behalf of the board of directors of such subsidiary bank, or by a resolution passed in general meeting of the subsidiary bank, shall, until the board of directors of the subsidiary bank is reconstituted; be exercised and discharged by the administrator appointed by the reserve bank under sub-section (2): provided that the power exercised by the administrator shall be valid notwithstanding that such power is exercisable by a resolution passed in the general meeting of the subsidiary bank (5) the reserve bank may constitute a committee of three or more persons who have experience in law, finance, banking, economics or accountancy to assist the administrator in the discharge of his duties (6) the committee referred to in sub-section (5) shall meet at such times and places and observe such rules of procedure as may be specified by the reserve bank (7) the salary and allowances payable to the administrator and the members of the committee constituted under sub-s¢ction (5) by the reserve bank shail be such as may be specified by the reserve bank and be payable by the concerned subsidiary bank (8) on and before the expiration of two months before expiry of the period of supersession of the board of directors as specified in the order issued under subsection (/), the administrator of the subsidiary bank, shall call the general meeting of the subsidiary bank to elect new directors and reconstitute its board of directors (9) notwithstanding anything contained in any other law or in any contract, the memorandum or articles of association, no person shall be entitled to claim any compensation for the joss or termination of his office (10) tie administrator appointed under sub-section (2) shail vacate office immediately after the board of directors of the subsidiary bank has been reconstitut 20 in section 38 of the state bank of india (subsidiary banks) act, in sub-section amendment of seclion 38 (10), in clause (a), for the words and figures "banking companies act, 1949", the words and figures "banking regulation act, 1949" shall be substituted, amendment of section®39 20 21 in section 39 of the state bank of india (subsidiary banks) act, for the word "december", the word "march" shall be substituted 22 after section 40 of the state bank of india (subsidiary banks) act, the following section shall be inserted, namely:— insertion of new section 40a 25 '40a(/) where, after the commencement of the state bank of india (subsidiary banks laws) amendment act, 2006, a dividend has been declared by the subsidiary bank but has not been paid, or claimed, within thirty days from the date of declaration, to or by any shareholder entitled tothe payment of the dividend, the subsidiary bank | transfer | of ||-------------|-------|| unpaid | or || unclaimed | || dividend | to || special | || dividend | || account | |shall, within seven days from the date of the expiry of such period of thirty days, transfer the total amount of dividend which remains unpaid, or unclaimed within the 30 said period of thirty days, to a special account to be called "unpaid dividend account of cece eee cce eb ees ta eeeneeee (name of the subsidiary bank)" explanation —- in this sub-section, the expression "dividend which remains unpaid" means any dividend the warrant in respect thereof has not been encashed or which has otherwise not been paid or claimed 35 (2) where the whole or any part of any dividend, declared by the subsidiary bank before the commencement of the state bank of india (subsidiary banks laws) amendment act, 2006, remains unpaid at such commencement, the subsidiary bank shall, within a period of six months from such commencement, transfer such unpaid amount to the account referred to in sub-section (/) 40 (3) any money transferred to the unpaid dividend account of the subsidiary bank in pursuance of this section, which remains unpaid or unclaimed for a period of seven years from the date of such transfer shall be transferred by the subsidiary bank to the investor education and protection fund established under sub-section (j) of section 205c of the companies act, 1956' 45 (4) the money transferred under sub-section (3) to the investor education and protection fund shall be utilised for the purposes and in the manner specified in section 205c of the companies act, 1956' 23 in section 43 of the state bank of india (subsidiary banks) act,— amendment of section 43(a) in sub-section (/), in clause (a), for the word "december", the word "march" shall be substituted; (4) for sub-section (2), the following sub-section shall be substituted, namely:— 50 "(2) the balance-sheet and profit and !oss account of the subsidiary bank shall be signed by persons holding the office of the chairman, managing director, and a majority of the other directors of the subsidiary bank in office" 24, in section 44 of the state bank of india (subsidiary banks) act,— amendment of section 44 (a) in sub-section (2),— () for the words "discuss the balance-sheet", the words "discuss and adopt the balance-sheet" shall be substituted; (if) for the word "december", the word "march" shall be substituted; (6) in sub-section (3), for the word "december", the word "march" shall be substituted "amendment of 25, in section 48 of the state bank of india (subsidiary banks) act, in sub-section (2), section 48 hof 1922, 43 of 1961for the words and figures "indian income-tax act, 1922", the words and figures "income tax-act, 1961" shall be substituted 10 26 insection 50 of the state bank of india (subsidiary banks) act, after sub-section amendment of section 50 (1), the following sub-section shall be inserted, namely:— "(1a) the officers, advisers and employees of the subsidiary bank concerned shall individually or jointly, or with other officers, advisers and employees in a committee exercise such powers and perform such duties as may, by general or special order, be entrusted or delegated to them by the board of directors or its executive committee" amendment of section 55 27 in section 55 of the state bank of india (subsidiary banks) act, for the words "banking companies act", the words "banking regulation act" shall be substitihed 28 in section 63 of the state bank of india (subsidiary banks) act,— amendment of section 63 20 (a) in sub-section (7), for the words "provisions of this act", the words "provisions of this act or any other law for the time being in force" shall be substituted (d) in sub-section (2),— (/) after clause (/), the following clauses shall be inserted, namely:— "(fa) the procedure for issuing the certificates of shares; 25 (jb) the procedure with respect to increase, whether by public issue or by preferencial allotment or private placement, the issued capital by issue of equity or preference shares; (f) the manner of acceptance of share money in instalments, the manner of making calls and the manner of forfeiture of unpaid shares and their reissue"; _ (ii for clause (g), the following clauses shall be substituted, namely:— "(g) the maintenance of share registers, and the particulars to be entered in such registers in addition to those specified itt sub-section (7) '35 of section 21, the safeguards to be observed in the maintenance of the register of shareholders on computer floppies or diskettes or any other electronic form, the inspection and closure of the registers and all other matters connected therewith, 40 (ga) the manner in which every individual registered shareholder nominate, an individual to whom all his rights in the shares shall vest in the event ef his death under sub-section (/) of section 18a; (gb) the manner in which, the joint holders may nominate an individuat to whom all their rights in the shares shall vest in the event of the death of all the joint holders under sub-section (2) of section 18a; 45 (ge) the manner in which nomination is varied or cancelled under sub-section (3) of section 18a; (gd) the manner in which every individual registered as the holder of the shares to make nomination where nominee is a minor to appoint, any person to become entitled to the shares in the event of his death during the minority of the nominee under sub-section (4) of section 18a;"; 50 (c) in sub-section (4), for the words "made under this act", the words "made under this section" shafl be substituted the state bank of the saurashtra act, 1950, the state bank of hyderabad act, 1956 and the state bank of india (subsidiary banks) act, 1959 has been in force for more than four decade the said three acts contain provisions regarding constitution of the state bank of saurashtra, the state bank of hyderabad and other subsidiary banks of the state bank of india (being the state bank of patiala, the state bank of bikaner and jaipur, the state bank of indore, the state bank of mysore and the state bank of travancore), their capital, management and control and other connected matters 2 there are more than twenty-eight lakhs shares held by private shareholders (other than the state bank of india) of the four subsidiary banks, ie, the state bank of bikaner and jaipur, the state bank of indore, the state bank of mysore and the state bank of travancore the shareholders of these four subsidiary banks are facing certain difficulties due to certain restrictions imposed under the state bank of india (subsidiary banks} act, 1959 these restrictions, inter alia, include, (a) lack of dematerialisation facility for the shares (6) difficulty in free transferability (c) restrictions on individual holdings of shares and their voting rights etc, the shareholders, at the annual general meetings of these four banks, have been expressing, time and again, the difficulty faced by them due to such restrictive provisions in the said act 3 the basel capital accord, the current international framework on capital adequacy, was adopted in the year 1988 by many banks worldwide and in the year 1992 in india afterwards, over the past several years, the base! committee on banking supervision has workedon a new accord for international convergence on capital standards and released the latest version of the new basel capital accord known as basel ii in june, 2004 with the introduction of the new capital adequacy framework (basel ti), all the banks (including subsidiary banks of the state bank of india) may be required to increase their capital base to meet minimum requirements achievement of the capital adquacy norms under basel ii will improve the basic financial health of the banking system and thus improve its international credibility since banks in many countries are also in the process of adopting these standards 4 in order to remove the difficulties faced by the shareholders ofthe subsidiary banks and to facilitate increase of the capital of the subsidiary banks to enable them to raise resources from the market and also to comply with certain guidelines issues by the securities exchange board of india (sebi) under the securities exchange board of india act, 1992 and the depositories act, 1996, it has become necessary to amend the state bank of the saurashtra act, 1950, the state bank of hyderabad act, 1956 and the state bank of india (subsidiary banks) act, 1959 the bill proposes to amend the said three acts, inter alia, to— (a) increase the authorised capital of subsidiary banks to five hundred crores and divide the authorised capital into shares of one hundred rupees each or of such denomination as may be decided by the subsidiary banks, with the approval! of the state bank of india (sbi); (8) allow the subsidiary banks to issue share certificates of such denomination as may be prescribed by regulations made by the sbi with the approval of the rbi to the existing shareholders; (c) fix the issued capital of subsidiary banks by the sbi with the approval of the rbi and also decide, with the approval of the sbi, on the denomination of shares of subsidiary banks; (d) allow the subsidiary banks to raise issued capital by preferential allotment or private placement or public issue in accordance with the procedure as may be specified by regulations made by the sbi with the approval of the rbi and to issue preference shares in accordance with guidelines framed by the rbi; (e) allow the subsidiary banks to issue, with the approval of the sbi and rbi, bonus shares to the equity sharcholders; (f) allow reduction of the sbi's shareholding in the subsidiary banks from fifty-five per cent to fifty-one per cent; (g) allow the subsidiary banks to accept share monies in instalments, make calls, and forfeiture of unpaid shares and their re-issue; (a) provide for nomination facility in respect of shares held by individual/ joint shareholders of the subsidiary banks; (i) remove the restriction on individual shareholdings in excess of two hundred shares and increase the percentage of voting rights of shareholders, (other than the sb!) from one per cent to ten per cent of the issued capital of the subsidiary bank concerned; (/) restrict the voting rights of preference shares of subsidiary bank only to resolutions directly affecting their rights and also restrict the preference shareholder to exercise voting rights in respect of preference shares held by him to a ceiling of ten per cent of total voting rights of all the shareholders holding preference share capital only (k) allow the chairman of the sb} to nominate an official of the sbi as the chairman of the board of a subsidiary bank, with the approval of the rbi; (j omit the provisions relating to nomination of official of the rbi on the board of directors of subsidiary bank and to make provisions for nomination of additional director by the rb] as and when considered necessary, in the interest of banking policy and depositors' interest etc ; (m) increase the number of elected directors representing shareholders of subsidiary bank limited to a maximum of three subject to different percentage of public ownership; (n) specify the qualification regarding eligibility criteria including "fit and proper" criteria for elected directors of subsidiary bank and to confer power upon the rbi to remove elected directors who are not fit and proper and also to allow the board ef directors of a subsidiary banks to co-opt any other persons who is fit and proper in his place, (0) confer power upon the rbi to supersede the board of directors of subsidiary banks in public interest or for depositors interest or for securing proper management of the subsidiary banks on the recommendation of the sbi and to appoint an administrator and a committee to assist the administrator; _ (p) allow transfer of unpaid or unclaimed dividend of subsidiary bank up to thirty days to "unpaid dividend account" and after seven years to the "investor education and protection fund" established under section 205c of the companies act, 1956; (q) entitle the shareholders present in the annual general meeting to "adopt" the balance sheet 5 the bill seeks to achieve the above objectives p chidambaram new delhi; the \ith may, 2006clause 2—this clause seeks to substitute section 5 of the state bank of saurashtra act,1950 relating to authorised capital under the existing provisions contained in said section 5, the authorised capital of the state bank of saurashtra shall be two crore of rupees, divided into shares of one hundred rupees each however, the state bank of india may, with the approval of the reserve bank of india, authorise the state bank of saurashtra ta increase or reduce its authorised capital where the authorised capital is so increased, the shares issued shall be of the denomination of one hundred rupees each it is propased to increase the authorised capital of the state bank of saurashtra to rupees five hundred crores it is further proposed te provide that the authorised capital of the state bank of saurashtra shall be divided into shares of one hundred rupees each or such denomination as the state bank of saurashtra may, with the approval of the state bank of india, decide it also provides that the state bank of saurashtra may issue the certificates of shares of equivalent values in such denomination as it may decide with the approval of the state bank of india in accordance with the procedure as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959, clause 3—this clause seeks to amend section 6 of the state bank of saurashtra act, 1950 relating to issued capital under the existing provisions contained in sub-section (/) of the said section, the issued capital of the state bank of saurashtra shail consist of such amount as the state bank of india may, with the approval of the reserve bank of india, fix the issued capital is divided intd fully paid-up shares of one hundred rupees each it is proposed to insert new sub-section (7a) in the aforesaid section to provide that the issued capital of the state bank of saurashtra shall consist of such amount as the state bank of india may, with the approval of the reserve bank, fix and shall be divided into fully paid-up shares of such denomination in accordance with sub-section (2) of section 5 under the existing provisions contained in sub-section (3) of the aforesaid section, the state bank of saurashtra may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital and the increased issued capital shall consist of fully paid up shares which shall be issued in such manner as the state bank of india may, with the approval of the reserve bank of india may, direct the increase or reduction of the issued capital of the state bank of saurashtra cannot be made in a manner which makes the state bank of india to hald less than fifty-five per cent of the issued capital of the state bank of saurashtra it is proposed to substitute the said sub-section (3) by new sub-sections (3), (34), (3b), (3c) and (3d) the proposed new sub-section (3) provides that the state bank of saurashtra may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital by issue of equity or preference shares the increase of issued capital can be by public issue or by preferential allotment or private placement in accordance with the procedure as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959 ' the proposed new sub-section (34) provides that the issued capital of the state bank of saurashtra shall consist of equity shares or equity and preference shares the issue of preference shares shall be in accordance with the guidelines framed by the reserve bank of india specifying the class of and the extent of, issue of, each class of such preference shares (whether perpetual or irredeemable or redeemable) and the terms and conditions subject to which each class of preference shares may be issued the proposed new sub-section (38) provides that with the approval of the state bank of india and the reserve bank of india, the state bank of saurashtra may, increase its issued capital by issuing bonus shares to the existing shareholders in such manner as the state bank of india, with the approval of the reserve bank of india, direct the proposed new sub-section (3c) provides that the issued capital cannot be increased or reduced in a manner which makes the state bank of india to hold at any time less than fifty-one per cent instead of fifty-five per cent of the issued capital consisting of equity shares of the state bank of saurashtra the proposed new sub-section (3d) provides that the state bank of saurashtra may accept the money in respect of shares issued towards increase in issued capital in instalments, make calls and forfeit unpaid shares and re-issue them in the manner as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959 clause 4,—this clause seeks to amend section 9 of the state bank of hyderabad act, 1956 relating to authorised capital "sy under the existing provisions contained in the said section 9, the authorised capital of the state bank of hyderabad shall be one crore rupees, divided into shares of one hundred rupees each however, the state bank of india may, with the approval of the reserve bank of india, authorise the state bank of hyderabad to increase or reduce its authorised capital where the authorised capital is so increased, the shares issued shall be of the denomination of one hundred rupees each it is proposed to increase the authorised capital of the state bank of hyderabad to rupees five hundred crores it is further proposed to provide that the authorised share capital of the state bank of hyderabad shalt be divided into shares of one hundred rupees each or such denomination as the state bank of hyderabad may, with the approval of the state bank of india, decide it also proposed to provide that the state bank of hyderabad may issue the certificates of shares of equivalent values in such denomination as it may decide with the approval of the state bank of india in accordance with the procedure as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959 clause 5 —this clause seeks to amend section 10 afthe state bank of hyderabad act, 1956 relating to issued capital under the existing provisions contained in sub-section (/) of the said section, the issued capital of the state bank of hyderabad shall consist of such amount as the state bank of india may, with the approval of the reserve bank of india, fix the issued capital is divided into fully paid up shares of hundred rupees each it is proposed to insert new sub-section (/a) in the aforesaid section to provide that the issued capital of the state bank of hyderabad shall consist of such amount as the state bank of india may, with the approval of the reserve bank of india, fix and shall be divided into fully paid up shares of such denomination in accordance with subsection (2) of section 9 under the existing provisions contained in sub-section (3) of the aforesaid section, the state bank of hyderabad may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital and the increased issued capital shall consist of fully paid up shares which shall be issued in such manner as the state bank of india may, with the approval of the reserve bank of india may, direct the increase of the issued capital of the state bank of hyderabad cannot be made in a manner which makes the state bank of india to hold less than fifty-five per cent of the issued capital of the state bank of hyderabad it is proposed to substitute the said sub-section (3) by new sub-sections (3), (34), (3b), (3c) and (3d), the proposed new sub-section (3) provides that the state bank of hyderabad, may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital by issue of equity or preference shares the increase of issued capital can be by public issue or by preferential allotment or private placement in accordance with the procedure as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959 the proposed new sub-section (3a) provides that the issued capital of the state bank of hyderabad shall consists of equity shares or equity and preference shares the issue of preferertce shares shall be in accordance with the guidelines framed by the reserve bank of india specifying the class of, and, the extent of issue, of each class of such preference shares (whether perpetual or irredeemable or redeemable) and the terms and conditions subject to which, each class of preference shares may be issued the proposed new sub-section (38) provides that the state bank of hyderabad may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital by issuing bonus shares to existing shareholders in such manner as the state bank of india with the approval of the reserve bank of india, direct ~~ the proposed new sub-section (3c) provides that the issued capital of the state bank of hyderabad cannot be increased or reduced in a manner which makes the state bank of india, to hold at any time less than fifty-one per cent instead of fifty-five per cent of the issued capital consisting of equity shares of the state bank of hyderabad the proposed new sub-section (3d) provides that the state bank of hyderabad may accept the money in respect of shares issued towards increase in issued capital in instalments, make calls and forfeit unpaid shares and re-issue them in the manner as may be specified by regulations made under section 63 of the state bank of india (subsidiary banks) act, 1959, clause 6—this clause seeks to substitute section 6 of the state bank of india (subsidiary banks) act, 1959 relating to the authorised capital of new banks under the existing provisions contained in the said section 6, the authorised capital of the state bank of mysore and the state bank of travancore is rupees two crores each and the authorised capital of every other new bank, i¢, the state bank of bikaner, the state bank of indore and the state bank of patiala is rupees one crore it is proposed to increase the authorised capital of each new bank to rupees five hundred crores it is further proposed to provide that the authorised share capital of every new bank shall be divided into share of one hundred rupees each or such denomination as the new bank may, with the approval of the state bank of india, decide it also provides that every new bank may issue the certificates of shares of equivalent values in such denomination as it may decide with the approval of the state bank of india in accordance with the procedure as may be specified by regulations made under section 63 of the aforesaid act clause 7—this clause seeks to amend section 7 of the state bank of india (subsidiary banks) act, 1959 relating to the issued capital of new banks under the existing provisions contained in sub-section (/) of the said section, the issued capital of a new bank shall consist of such amount as the state bank of india may, with the approval of the reserve bank of india, fix the issued capital is divided into fully paid up shares of hundred rupees each it is proposed to insert new sub-section (/a) in the aforesaid section to provide that the issued capital of a new bank shall consist of such amount as the state bank of india may, with the approval of the reserve bank of india, fix and be divided into fully paid up shares of such denomination in accordance with sub-section (2) of section 6 it is proposed to substitute the said sub-sections (4) and (5) of the said act by new sub-sections (4) to (8) under the existing provisions contained in sub-section (4), a new bank may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital and the increased issued capital shall consist of fully paid up shares which shall be issued in such manner as the state bank of india may, with the approval of the reserve bank of india may, direct the proposed new sub-section (4) provides that a new bank may, with the approval of the state bank of india and the reserve bank of india, increase its issued capital by issue of equity or preference shares the increase of issued capital can be by public issue or by preferential allotment or private placement in accordance with the procedure as may be specified by regulation made under section 63 of the aforesaid act the proposed new sub-section (5) provides that the issued capital of the new bank shall consist of equity shares or equity and preference shares the issue of preference shares shall be in accordance with the guidelines framed by the reserve bank of india specifying the class of, and the extent of, issue of each preference shares (whether perpetual or irredeemable or redeemable), and the terms and conditiogs s subject to which, each class of preference shares may be issued the proposed new sub-section (6) provides for increase of issued capital of a new bank by issue of bonus shares to the existing equity shareholders in such manner as the state bank of india may with the approval of the reserve bank of india, direct under the existing provisions contained in sub-section (5) of the aforesaid section 7, the increase or reduction of the issued capital of a new bank cannot be made in a manner which makes the state bank of india to hold at any time less than fifty-five per cent of the issued capital of that new bank the proposed new sub-section (7) provides that the issued capital of a new bank cannot be increased or reduced in a manner which makes the state bank of india to hold at any time less than fifty-one per cent instead of fifty-five per cent of the issued capital consisting of equity shares of new bank the proposed new sub-section (8) provides that the new bank, may accept the money in respect of shares issued towards increase in issued capital' in instalments, make calls and forfeit unpaid shares and re-issue them in the manner as may be specified by regulation made under section 63 of the state bank (subsidiary banks) act, 1959 clause 8—this clause proposes to amend section 18 of the state barik of india (subsidiary banks) act, 1959 relating to transferability of shares : under the existing provisions contained in sub-section (2) of the said section, the state bank of india cannot transfer any shares held by it in any subsidiary bank (the state bank of bikaner and jaipur, the state bank of indore, the state bank of mysore, the state bank of patiala, the state bank of travancore and the state bank of hyderabad and the state bank of saurashtra) if such transfer result in reducing the shares held by it to less than fifty-five per cent of the issued capital of that subsidiary bank it is proposed to reduce the said limit from fifty-five per cent to fifty-one per cent, of the issued capital of that subsidiary bank clause 9—this clause proposes to insert a new section 18a in the state bank of india (subsidiary banks) act,1959 relating to right of registered shareholder to nominate the provisions contained in new section, inter alia, allows an individual registered shareholder and individual! joint holders to nominate an individual to whom all his or their rights in shares shall vest in the event of death of such individual or joint holdersthe nominee, on the death of the shareholder ar all joint shareholders, will become entitled to all the rights of the shareholder of joint holders, as the case may be it also contains provisions relating to a nominee who is a minor clause 10—this clause seeks to substitute a new section for section 19 of the state bank of india (subsidiary banks) act, 1959 relating to restriction on individual holdings under the existing provisions contained in sub-section (/) of the said section 19, no person referred to in the proviso to that sub-section shall be registered as a shareholder in respect of any shares in a subsidiary bank held by him, whether in his own name or jointly with any other person, in excess of two hundred shares, or be entitled to payment ef any dividend on the excess shares held by him, or to exercise any of the rights of a shareholder in respect of such excess shares otherwise than for the purpose of selling them the persons referred to in the said sub-section are (/) the state bank of india (i/) a state government; (iti) a corporation; (iv) an insurer as defined in the insurance act, 1938; (v) a local authority; (vi) a co-operative society, (vif) a trustee of a public or private religious or charitable trust; (vii/) a shareholder of an existing bank who is allotted any shares under sub-section (9) of section 13 of the said act under the existing provisions contained in sub-section (3) of the said section no shareholder, (other than the state bank of india) shall be entitled to exercise voting rights in respect of any shares held by him in excess of one per cent of the issued capital of the subsidiary bank concerned it is proposed to increase the percentage of voting rights to ten per cent - the issued capital of subsidiary bank it is also proposed that the shareholder holding any preference share capital in the subsidiary bank shall, in respect of such capital, have a right to vote only on resolutions placed before such subsidiary bank which directly affect the rights attached to his preference shares and such preference shareholder shall not be entitled to exercise voting rights in respect of preference shares held by him in excess of ten per cent of the total voting rights of all the shareholders holding preference share capital only clause 11~this clause seeks to amend section 21 of the state bank of india (subsidiary banks) act, 1959 relating to register of shareholders the existing provisions contained in the said section provides that every subsidiary bank shall keep at its head office a register, in one or more books, of the shareholders and shall enter therein, infer alia, the particulars relating to the names, addresses and occupation, if any, of the shareholder, distinguish each share by its denoting number, the date on which each person is so entered as a shareholder; and the date on which any person ceases to be a shareholder and such other particulars as may be prescribed it is proposed to insert two new sub-sections (2) and (3), to provide that a subsidiary bank may keep the said register in computer floppies or diskettes or any other electronic form subject to such safeguards as may be specified by regulations made under section 63 of the aforesaid act it further provides that a copy of, or extract from, the register of shareholders, certified to be a true copy under the hand of any officer of the subsidiary bank authorised in this behalf shall, notwithstanding anything contained in the indian evidence act, 1872, be admissible in evidence in all legal proceedings clause 12—this clause seeks to amend section 22 of the state bank of india (subsidiary banks) act, 1959 relating to trusts not to be entered on the register it is proposed to omit the words "notwithstanding anything contained in section 19", the proposed amendment is of consequential natureclause 13—this clause seeks to amend section 25 of the state bank of india (subsidiary banks) act, 1959 relating to composition of the board of directors the existing provisions contained in clause (a) of sub-section (/) of the said section provides that the board of directors of a subsidiary bank shall consist of the chairman for the time being of the state bank of india, as, ex officio, member it is proposed to substitute said clause so as to provide that the board of directors of a subsidiary bank, inter alia shall consist of the chairman for the time being of the state bank of india, or an official of the state bank of india nominated by chairman, with the approval of the reserve bank of india, as, ex officio, member the existing provision contained in clause (b) of sub-section (/) provides that the board of directors of a subsidiary bank, inter alia, shall consist of an officer by the reserve bank of india nominated it is proposed to omit the said clause the existing provisions contained in clause (d} of sub-section (/) of the above said section provides that the board of directors of a subsidiary bank, inter alia, shall consist of two directors to be elected in the prescribed manner by the shareholders, other than the state bank of india it is proposed to substitute the said clause (a) so as to provide that the board of directors of a subsidiary bank, inter alia, shall consist of more than three directors to be elected in the manner specified in that clause it provides that (a) if the total amount of holdings of the shareholders (other than the state bank of india) of a subsidiary bank is more than one per cent of the total issued capital, and equal to or less than sixteen per cent of such capital, one director to be elected, in the manner as may be specified by regulations made under section 63 of the aforesaid act, by such shareholders and two directors shal] be nominated by the state bank of india, or (b) if the total amount of holdings of the shareholders (other than the state bank of india) of a subsidiary bank is more than sixteen per cent of the total issued capital and equal to or less than thirty-two per cent of such capital, two directors to be elected in the manner as may be specified by regulations made under section 63 of the aforesaid act by such shareholders and one director shall be nominated by the state bank of india, or (c) if the total amount of holdings of the shareholders (other than the state bank of india) of a subsidiary bank is more than thirty-two per cent of the total issued capital, all the three directors to be elected, in the manner as may be specified by regulations made under section 63 of the aforesaid act, by such shareholders however, in case, the total amount of holdings of the shareholders of a subsidiary bank (other than the state bank of india) is not more than one per cent of the total issued capital, all three directors shall be nominated by the state bank of india and such directors shall, be deemed to be directors elected under this<clause it further clarifies that-the total amount of holdings of the shareholders (other than the state bank) whose names are on the register of shareholders of the subsidiary bank three months befpre the-date fixed for election of directors shall be taken into account it is also proposed to amit sub-sections (3) and (4) the proposed amendment is consequential nature clause 14,—this clause seeks to insert in the state bank of india (subsidiary banks} act, 1959, a new section 25a relating to fit and proper status of an elected: director and also insert new section 25b relating to power of the reserve bank to appoint additional directors the provisions contained in sub-section (/) of the said new section 25a, inter alia, provides that the directors to be elected under clause (d) of sub-section (/) of section 25 shall have special knowledge or practical experience in respect of one or more of the matters, namely, agricultural and rural economy, banking, co-operation, economics, finance, law, small-scale industry or any other matter the special knowledge of, and practical experience which would, in the opinion of the reserve bank, be useful to the subsidiary bank; or such elected directors should represent the interests of depositors; or represent the interests of farmers, workers and artisans the provisions contajned in sub-section (2) of the aforesaid new section 25a provides that no person shall be eligible to be elected as director under clause (d) of sub-section (/) of section 25 unless he is a person having fit and proper status based upon track record, integrity and such other criteria as the reserve bank of india may notify from time to time in this regard the provisions contained in sub-section (3) of the aforesaid new section 25a provides that the reserve bank of india may also specify in the notification issued under sub-section (2), the authority to determine the fit and proper status, the manner of such determination, the procedure to be followed for such determination, and such other matters as may be considered necessary or incidental thereto the provisions contained in sub-section (4) of the aforesaid proposed new section 25a provides that where the reserve bank of india is of the opinion that any director of a subsidiary bank elected under clause (d) of sub section (/) of section 25 does not fulfil the requirements of sub-sections (/) and (2) of the proposed new section 25a, it may, after giving to such director and the subsidiary bank a reasonable opportunity of being heard, by order, remove such director and on such removal, the board of directors shall co-opt any other person fulfilling the requirements of the said sub-sections as a director in place of the person so removed till a director is duly elected by the shareholders of the subsidiary bank in the next annual general meeting and the person so co-opted shall be deemed to have been duly elected by the shareholders of the subsidiary bank as a director the provisions contained in sub-section (/) of the said new section 25b provide that if the reserve bank of india is of the opinion that in the interest of banking policy or in the public interest or in the interest of the subsidiary bank or its depositors, it is necessary so to do, it may, from time to time and by order in writing appoint, with effect from such date as may be specified in the order, one or more persons to hold office as additional directors of the subsidiary bank the provisions contained in sub-section (2) of the aforesaid new section 25b provide that any person appointed as additional director in pursuance of this section shall hold office during the pleasure of the reserve bank of india and subject thereto for a period not exceeding three years or such further period not exceeding three years at a time as the reserve bank may specify and shall not incur any obligation or liability by reason only of his being a director or for anything done or omitted to be done in good faith in the execution of the duties of his office or in relation thereto and not be required to hold qualification shares in the subsidiary bank the provisions contained in sub-section (3) of the aforesaid new section 25b provides that for the purpose of reckoning any proportion of the total number of directors of the subsidiary bank, any additional director appointed under this section shall not be taken into account clause 15—this clause seeks to amend section 26 of the state bank of india (subsidiary banks) act, 1959 relating to term of office of directors the existing provisions contained under sub-section (/) of section 26 provides that the directors nominated under clause (4), (c) or (e) of sub-section (/) of section 25 shall hold office at the pleasure of the nominating authority it is proposed to omit the reference of clause (4) of sub-section (/) of section 25 which relates to nomination of officer of the reserve bank of india as director in a subsidiary bank which is proposed to be omitted by clause 13 of the bill the amendment is of consequential natureclause 16—this clause seeks to amend section 27 of the state bank of india (subsidiary banks) act, 1959 relating to disqualification for directorship it is proposed to substitute the reference of "banking companies act, 1949", by the "banking regulation act, 1949" the proposed amendment is of consequential nature clause 17—this clause seeks to amend section 28 of the state bank of india (subsidiary banks) act, 1959 relating to vacation of office of directors the existing provisions contained under said section 28 provides that the vacation of office of directors such as resignation, absence without permission, etc, which are applicable to the directors nominated by the reserve bank of india it is proposed to omit the reference of clause (b) of sub-section (/) of section 25 which rélates to nomination of office of the reserve bank of india as director ina subsidiary bank which is proposed to be omitted by clause 13 of the bill the proposed amendment is of consequential nature clause 18—this clause seeks to amend section 34 of the state bank of india (subsidiary banks) act, 1959 relating to meetings of the board of directors the existing provisions contained in sub-section (2) provides that the chairman of the state bank of india shall preside at every meeting of the board of directors of a subsidiary bank and, in his absence, such one of the directors as may generally or in relation to any particular meeting be authorised by the chairman in this behalf shall preside and in the absence of the chairman and also failing such authorisation, the directors of the subsidiary bank present at the meeting shall elect one from among themselves to preside at the meeting it is proposed to provide that the chairman of the board of directors ofa subsidiary bank shall preside at every meeting of the board of directors of the subsidiary bank instead of the chairman of the state bank of india it is also proposed to omit in sub-sections (4) and (5), the reference of clause (5) of sub-section (/) of section 25 which relates to nomination of officer of the reserve bank of india as director in a subsidiary bank which is proposed to be omitted by clause 13 of the bill the provisions contained in sub-section (6) provides that a copy of the minutes of every meeting of the board of directors of a subsidiary bank, together with copies of all connected papers, shall be forwarded to the state bank of india and the reserve bank of india as soon as possible it is proposed to omit the reference of the reserve bank of india from the scope of aforesaid section so as to provide that a copy of the minutes of every meeting of the board of directors of a subsidiary bank, together with copies of all connected papers, shall not be required to be forwarded to the reserve bank of india clause 19—this clause seeks to insert section 35a of the state bank of india (subsidiary banks) act, 1959 relating to supersession of board of directors in certain cases the provisions contained in the said new section 35a, inter alia, provides that where the reserve bank of india, on the recommendation of the state bank of india, is satisfied that in the public interest or for preventing the affairs of a subsidiary bank being conducted in a manner detrimental to the interest of the depositors or the subsidiary bank or for securing the proper management of the subsidiary bank, it is necessary so to do, the reserve bank of india may, for reasons to be recorded in writing, by order, supersede the board of directors of the subsidiary bank for a period not exceeding six months as may be specified in the order however, the period of supersession of the board of directors may be extended from time to time, but that total period shall not exceed twelve monthsit further provides that the reserve bank of india may, on supersession of the board of directors of the subsidiary bank, appoint an administrator (not being an officer of the central government or state government) who has experience in law, finance, banking, economics or accountancy for such period as it may determine the reserve bank may issue such directions to the administrator as it may deem appropriate and the administrator shall be bound to follow such directions the administrator appointed shall vacate office immediately after the board of directors of the subsidiary bank has been reconstituted it also contains provisions in connection with or arising out of supersession of the board of directors of the subsidiary bank clause 20—this clause seeks to amend section 38 of the state bank of india (subsidiary banks) act, 1959 relating to acquisition of business of other banks it is proposed to substitute the reference of "banking companies act", by the "banking regulation act" the proposed amendment is of consequential nature, clause 21—this clause seeks to amend section 39 of the state bank of india (subsidiary banks) act, 1959 relating to closing of annual accounts the existing provisions contained in section 39 of the said act, inter alia, provide that a subsidiary bank shall cause its books to be closed and balanced as on the ist day of december or such other date as the central government may specify it is proposed to change the said period from the month of december to the month of march, clause 22—this clause seeks to insert new section 40a in the state bank of india (subsidiary banks) act, 1959 relating to transfer of unpaid or unclaimed dividend to special dividend account the provisions contained in the proposed new section provides that in case a dividend has been declared by the subsidiary bank but has not been paid, or claimed, within thirty days from the date of declaration, to or by, any shareholder entitled to the payment of the dividend, the subsidiary bank shall, within seven days from the date of the expiry of such period of thirty days, transfer the total amount of dividend which remains unpaid, or unclaimed within the said period of thirty days, to a special account to be called 'unpaid dividend' account of such subsidiary bank the expression "dividend which remains unpaid" has been defined to mean any dividend the warrant in respect thereof has not been encashed or which has otherwise not been paid or claimed it further provides that where the whole or any part of any dividend, declared by the subsidiary bank before the commencement of the proposed legislation remains unpaid at such commencement, the subsidiary bank shall, within a period of six months from such commencement, transfer such unpaid amount to the account referred to in sub-section (7) of the said new section, it also provides that any money transferred to the unpaid dividend account of the subsidiary bank in pursuance of the proposed new section, which remains unpaid or unclaimed for a period of seven years from the date of such transfer shall be transferred by the subsidiary bank to the investor education and protection fund established under sub-section (/) of section 205c of the companies act, 1956 and the money so transferred to the investor education and protection fund shail be utilised for the purposes and in the manner specified in section 205c of the said act clause 23—this clause seeks to amend section 43 of the state bank of india (subsidiary banks) act, 1959 relating to returns to be furnished by a subsidiary bank the existing provisions contained in the said section, inter alia, provide that a subsidiary bank shail furnish, to the state bank of india, the reserve bank of india and the central government, within three months from the 31st day of december or the date notified under section 39, as the case may be, as on which its books are closed and balanced, its balance-sheet, together with the profit and lass account and the auditor's report, and a report by its board of directors on the working and activities of the subsidiary bank during the period covered by the accounts it is proposed to change the said period from the month of december to the month of march it is further proposed to provide that the balance-sheet and profit and loss account of the subsidiary bank shall be signed by persons holding the office of the chairman, managing director, and a majority of the other directors in office of the subsidiary bank clause 24—this clause seeks to amend section 44 of the state bank of india (subsidiary banks) act, 1959 relating to general meetings the existing provisions contained in sub-section (2) of the said section provides that shareholders present at an annual general meeting shall be entitled to discuss the balance-sheet and profit and loss account of the bank concerned, made up to the previous 31st day of december, or the date notified under section 39, as the case may be, the report of the board of directors on the working and activities of that bank for the period covered by the accounts and the auditors' report on the balance-sheet and accounts it is proposed to provide that shareholders present at an annual general meeting shall be entitled to discuss and adopt the balance-sheet instead of to discuss balancesheet made up to the previous 31st day of march instead of 31st day of december, or the date notified under section 39, as the case may be, the report of the board of directors on the working and activities of that bank for the period cavered by the accounts and the auditors' report on the balance-sheet and accounts clause 25—this clause seeks to amend section 48 of the state bank of india (subsidiary banks) act, 1959 relating to cost of development programme it is proposed to substitute the reference of indian income-tax act, 1922, by the income-tax act, 1961 the proposed amendment is of consequential nature clause 26--this clause seeks to amend section 50 of the state bank of india (subsidiary banks) act, 1959 relating to staff of a subsidiary bank it is proposed to insert a new sub-section (7a) in the said section so as to provide that the officers, advisers and employees of the subsidiary bank concerned shall individually or jointly, or with other officers, advisers and employees in a committee exercise such powers and perform such duties as may, by general or special order, be entrusted or delegated to them by the board of directors or its executive committee clause 27—this clause seeks to amend section 55 of the state bank of india (subsidiary banks) act, 1959 retating to non-applicability of the companies act, 1956, and the banking companies act, 1949 to certain existing banks it is proposed to substitute the reference of "banking companies act", by the "banking regulation act" the proposed amendment is of consequential nature clause 28-—-this clause seeks to amend section 63 of the state bank of india (subsidiary banks) act, 1959 relating to power of the state bank of india to make regulations the existing provisions contained in the said section confers power upon the state bank of india to make, with the approval of the reserve bank of india, by the notification in the official gazette, the regulations in respect of a subsidiary bank certain provisions of the bill confer power upon the state bank of india to make the regulations in respect of certain matters it is proposed to amend the said section so as to include within the scope of the said section the said matters in respect of which the state bank of india may make the regulationsclause 28 of the bill seeks to amend section 63 of the state bank of india (subsidiary banks) act, 1959 which empowers the state bank, with the approval of the reserve bank, to make regulations in respect of a subsidiary bank (being the state bank of saurashtra, the state bank of hyderabad and subsidiary banks of state bank of india), not inconsistent with this act and the rules made thereunder, to provide for all matters for which provision is necessary or expedient for the purpose of giving effect to the provisions of this act or any other law for the time being in force these matters, inter alia, relate to (a) the procedure for issuing the certificates of shares, (6) the procedure with respect to increase, whether by public issue or by preferential allotment or private placement, the issued capital by issue of equity or preference shares, (c) the manner of acceptance of share money in instalments, the manner of making calls and the manner of forfeiture of unpaid shares and their re-issue, (d) the maintenance of share registers, and particulars to be entered in such registers in addition to those specified in sub-section (/) of section 21, the safeguards to be observed in the maintenance of the register of shareholders on computer floppies or diskettes or any other electronic form, the inspection and closure of the registers and all other matters connected therewith, (¢) the manner in which every individual registered shareholder nominate an individual to whom all his rights in the shares shal! vest in the event of his death under subsection (/) of section 18a, (f} the manner in which, the joint holders may nominate an individual to whom all their rights in the shares shal! vest in the event of the death of all the joint holders under sub-section (2) of section 8a, (g) the manner in which nomination is varied or cancelled under sub-section (3) of section 18a, (a) the manner in which every individual registered as holder of the shares to make nomination where nominee is a minor to appoint any persan to become entitled to the shares in the event of his death during the minority of the nominee under sub-section (4) of section 18a 2 the regulations made under this section shall have to be laid before both houses of parliament 3 the matters in respect of which regulations may be made are matters of procedure 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 state bank of saurashtra act, 1950 authorised capital 5 (/) the authorised capital of the saurashtra bank shall be two crores of rupees divided into shares of one hundred rupees each (2) notwithstanding anything contained in the section, the state bank may, with the approval of the reserve bank, authorise the saurashtra bank to increase or reduce its authorised capital: provided that where the authorised capital is so increased, the shares issued shall be of the denomination specified in sub-section (/) | issued | capital | 6 | a) | | | | ||-----------|-------------|-------|-------|------|------|------|------|(3) without prejudice to the provisions contained in sub-section (4), thesaurashtra bank may, with the approval of the state bank and the reserve bank, increase, from time to time, its issued capital and the capital so increased shall consist of fully paid-up shares to be issued in such manner as the state bank may, with the approval of the reserve bank, direct: provided that the issued capital shall be so increased that at no time shall the state bank hold less than fifty-five per cent, of the issued capital of the saurashtra bank extracts from the state bank of hyderabad act, 1956 (79 of 1956) chapter iit capital of the hyderabad bankauthorised capital 9 (1) the authorised capital of the hyderabad bank shall be one crore of rupees, divided into shares of one hundred rupees each (2) notwithstanding anything contained in this section, the state bank may, with the approval of the reserve bank, authorise the hyderabad bank to increase or reduce its authorised capital: provided that where the authorised capital is so increased, the shares issued shall be of the deonomination specified in sub-section (7) | | | | | issued | capital ||----|------|----|----|-----------|-------------|| 10 | (1) | | | ' | |(3) without prejudice to the provisions contained in sub-section (4), the hyderabad bank may, with the approval of the state bank and the reserve bank, increase, from time to time, its issued capital and the capital so increased shall consist of fully paid-up shares to be issued in such manner as the state bank may, with the approval of the reserve bank, direct: provided that the issued capital shall be so increased that at no time shall the state bank hold less than fifty-five per cent of the issued capital of the hyderabad bank (38 of 1959) authorised capital of new banks 6 (/) subject to the provisions of this act, the authorised capital of the state bank of mysore and the state bank of travancore shal! be rupees two crores each, and the authorised capital of every other new bank shall be rupees one crore (2) the authorised capital of every new bank shall be divided into shares of one hundred rupees each, (3) notwithstanding anything contained in this section, the state bank may, with the approval of the reserve bank, authorise a new bank to increase or reduce its authorised capital: provided that where the authorised capital is so increased, the shares issued shall be of the denomination specified in sub-section (2) | 7(1) | | ||-----------|---------|--------|| issued | capital | || of | new | banks |(4) without prejudice to the provisions contained in sub-section (3), a mew bank may, with the approval of the state bank and the reserve bank, increase from time to time, itg issued capital and the capital so increased shail consist of fully paid-up shares to be issued in such manner as the state bank may, with the approval of the reserve bank, direct (5) no increase or reduction in the issued capital of a new bank shall be made in such a manner that the state bank holds at any time less than fifty-five per cent of the issued capital of that bank | | | | | ||------|------|------|------|------| chapter iv shares of the subsidiary banks| 18 | (i) ||-----------------|---------|| transfersbility | || of | shares |(2) nothing contained in sub-section (/) shail entitle the state bank to transfer any shares held by it in any subsidiary bank such transfer will result in reducing the shares held by it to less than fifty-five per cent of the issued capital of that subsidiary bank | restriction ||----------------|| individual || holdings |19 (7) no person shall be registered as a shareholder in respect of any shares in a subsidiary bank held by him, whether in his own name or jointly with any other person, in excess of two hundred shares, or be entitled to payment of any dividend on the excess shares held by him, or to exercise any of the rights of a shareholder in respect of such excess shares otherwise than for the purpose of selling them: provided that nothing contained in this sub-section shall apply to— (a) the state bank; (8) a state government; (c) a corporation; (d) an insurer as defined in the insurance act, 1938; (e) a local authority; (/) a co-operative society; (g) a trustee of a public ot private religious or charitable trust; (a) a shreholder of an existing bank who is allotted any shares under sub-section (9) of section 13 €2) notwithstanding anything contained in sub-section (/), no person referred to in the proviso to that sub-section, other than the state bank, shall be entitled to exercise voting rights in respect of any shares held by such person in excess of one per cent of the issued capital of the subsidiary bank concerned trusts not to be entered on 22, notwithstanding anything contained in section 19, no notice of any trust, express, implied or constructive, shall be entered on the register of shareholders of a subsidiary bank the register, or be receivable by it in respect of its shares: provided that nothing in this section shall apply to a depository in respect of shares held by it as a registered owner on behalf of the beneficial owners explanation—for the purposes of section 21, section 21a and this section, the expressions "beneficial owner", "depository" and "registered owner" shall have the meanings respectively assigned to them in clauses (a), (e) and (/) of sub-section (/) of section 2 of the depositories act, 1996 « composition of the buard of 25 (1) subject to the provisions of sub-section (2), the board of directors ofa subsidiary bank shall consist of the following: - directors (a) the chairman for the time being of the state bank, ex officio; (6) an officer of the reserve bank, to be nominated by that bank; (d) two directors to be elected in the prescribed manner by the shareholders, other than the state bank: provided that ifthe total amount of the holdings of all such shareholders registered in the books of the'subsidiary bank three months before the date fixed for election is below five per cent of the total issued capital, or if there are no shareholders other than the state bank registered on the books of the subsidiary bank, the directors to be elected by the shareholders shall be nominated by the state bank and such directors shall, for the purposes of this act, be deemed to be directors elected under this clause: (3) if, for any reason, a director of a subsidiary bank nominated under clause (5) of sub-section (/) is unable to exercise his functions or to discharge his duties as such director, the reserve bank may nominate any of its officers to exercise all the functions and the discharge all the duties of such director whenever he is so unable to exercise his functions or discharge his duties, and the officer so nominated shall for all purposes of this act be deemed to be a director of the subsidiary bank (4) an officer of the reserve bank or the state bank may be nominated as a director of a subsidiary bank by virtue of his office term of office of directors 26 (/) a director of subsidiary bank, nominated under clause (5) or clause (ec) or clause (e) of sub-section (/) of section 25 or appointed under clause (ca) or clause (cb)of that sub-section disqualifica- 27 (1) a person shall be disqualified to be a director of a subsidiary bank, if— tion for directorship (5) in this section,— (a) "banking company" has the same meaning as in the banking companies act, 1949; ll vacation of 28 ifa director of a subsidiary bank-— office of directors (a) is, or has become subject to any of the disqualifications mentioned in section 27; or (5) resigns his office by giving notice in writing under his hand, in the case of a nominated director to the state bank, and in the case of an elected director to the board of directors of the subsidiary bank, and his registration is accepted; or {c) is absent without jeave of the board of directors for more than three consecutive meetings thereof, his seat on the board of directors shall thereupon become vacant: provided that nothing in clause (4) or clause (c) shall apply to a director referred to in clause (d) of sub-section (/) of section 25 or to a director, being an officer of the state bank, nominated under clause (c) or to a director, being an officer of the central government nominated under clause (¢) of that sub-section ea 34 (1) meetings of the board of directors(2) the chairman of the state bank shall preside at every meeting of the board of directors ofa subsidiary bank and, in his absence such one of the directors as may generally or in relation to any particular meeting be authorised by the chairman in this behalf shail preside; and in the absence of the chairman and also failing such authorisation, the directors of the subsidiary bank present at the meeting shall clect one from among themselves to preside at the meeting explanation—for the purposes of this sub-section, "absence from a meeing" means non-attendance for any reasons whatsoever at the meeting or any part of the meeting during which any business is transacted, (4) where any of the directors specified in clauses (a) and (b) of sub-section (/) of section 25 or any of the directors, being an officer of the state bank specified in clause (c) of that sub-section is unable to attend any meeting of the board of directors ofa subsidiary bank and the state bank or any other such director as may be present at the meeting considers that the state bank would not be adequately or effectively represented at such meeting by reason of the absence of any such director, the state bank or director present may give notice in writing to that subsidiary bank—~ (/) that the meeting should be adjourned to such date as may be indicated in the notice; or (ii) that any matter, action, step or proceeding proposed to be considered, taken or carried out at that meeting, should not be so considered, taken or carried out: or (iii) that no decision should be taken at that meeting on any such matter, action, step or proceeding; and that subsidiary bank and its board of directors shall be bound to comply with such notice and act accordingly (5) a director ofa subsidiary bank who is directly or indirectly concerned or interested in any contract, loan, arrangement or proposal, entered into ar proposed to be entered into or made by or on behalf of the subsidiary bank shall, at the earliest possible opportuni, disclose the nature of his interest to the board of directors of that bank: and any such director shall not be present at any meeting of the board of directors when any such contract, loan, arrangement or proposal is discussed, unless his presence is required by the other directors for the purpose of eliciting information and where any director is so required to be present, he shall not vote on any such contract, loan, arrangement or propasal: provided that nothing contained in this sub-section shall apply to such director by reason only of his being— (/) a shareholder (other than a director) holding not more than two per cent of 1 of 1956 the paid-up capital in any public company as defined in the companies act, 1956, or any corporation established by or under any law for the time being in force in india or any co-operative society, with which or to which the subsidiary bank has entered into or made, or proposes to enter into or make, contract, loan, arrangement or proposal; and (ii) a director of the state bank or any other subsidiary bank being a director under clause (a) or clause (e) of sub-section (/) of section 25 or being an officer of the reserve bank or the state bank nominated under clause () or clause (c) of that subsettion; or (in) an officer or other employee of the state bank, or any other institution, ifhe is the managing director appointed under sub-section (/) of section 29 or under section 32; or (iv) an officer or other employee of the subsidiary bank, if he is a director appointed under clause (ca) or clause (cb) of sub-section (/) of section de (6) a copy of the minutes of every meeting of the board of directors of a subsidiary bank, together with copies of all connected papers, shall be forwarded to the state bank and the reserve bank as soon as possible « 38 (1) ' (/0) simultaneously with the appointment of a suitable person under sub-section (9) acquisitian af business of other banks or immediately thereafter, the central government shall issue directions to be followed by that person in the management of that banking institution for the purposes aforesaid and thereupon— t of 1956 10 of 1949,(a) the provisions of the companies act, 1956, or the banking companies act, 1949, or any other law for the time being in force or any instrument having effect by virtue of any such act or law, in so far as they are inconsistent with such directions, shall cease to apply to, or in relation to, that banking institution; chapter vii accounts and audit39 a subsidiary bank shall cause its books to be closed and balanced as on the thirty- - closing of aanual accounts first day of december or such other date in each year as the central government may, by notification in the official gazette, specify: provided that with a view to facilitating the transition from one period of accounting to another period of accounting under this section, the central government may, by order published in the official gazette, make such provisions as it considers necessary or expedient for the closing and balancing of, or for other matters relating to, the books in respect of the concerned years returns to be furnished by a 43 (/) a subsidiary bank shall furnish to the state bank, the reserve bank and the central government— subsidiary bank (a) within three months from the 31st day of december or the date notified under section 39, as the case may be, as on which its books are closed and balanced, its balance-sheet, together with the profit and loss account and the auditor's report, and a report by the board of directors on the working and activities of the subsidiary bank during the period covered by the accounts; and (8) any other information relating to the 'affairs and business of the subsidiary bank which the state bank or the reserve bank may require: provided that the reserve bank may, after consultation with the state bank, extend the said period of three months by such further period, not exceeding three months, as it may think fit (2) the balance-sheet and the profit and !oss account of a subsidiary bank shall be signed by the managing director and a majority of the directors of the subsidiary bank | ' | | | | + ||------|------|------|------|------|44 (1) general meetings (2) the shareholders present at an annual general meeting shall be entitled to discuss the balance-sheet and profit and loss account of the bank concerned, made up to the previous 31st day of december or the date notified under section 39, as the case may be, the report of the board of directors on the working and activities of that bank for the period covered by the accounts and the auditors' report on the balance-sheet and accounts (3) nothing contained in this section relating to an annual general meeting shall apply in relation to a subsidiary bank if, as on the previous 31st day of december or the date notified under section 39, as the case may be, all the shares in the issued capital of that bank are held by the state bank | | | | | | ||----|------|------|------|------|------|| 48 | (1) | ' | | | |cost of development programme 1b of 1922 (2) for the purposes of the indian income-tax act, 1922, any subsidy received by a subsidiary bank under sub-section (/) shall not be treated as income, profits or gains of the subsidiary bank | | | | | ||------|------|------|------|------|§5 subject to the provisions of this act and unless the central government, by 1 of 1956 companies act, 1956, and banking companies 1 of 1949, act, 1949, not notification in the official gazette, otherwise directs, on and from the appointed day, the provisions of the companies act, 1956, and the banking companies act, 1949, shall not apply to an existing bank, in so far as the said provisions impose any obligation on, or require anything to be done by, any such bank to apply to certain existing banks ' 63 (1) the state bank of may, with the approval of the rescue bank by notification power of the state bank to make regulations, in the official gazette make in respect of a subsidiary bank regulations, not inconsistant with this act and the rules made thereunder, to provide all matter for which provision is necessary or expedient for the purpose of giving effect to the provisions of this act (2) in particular, and without prejudice to the generality of the foregoing power, such regulations may provide for— (g) the maintenance of share registers, and the particulars to be entered in such registers in addition to those specified in section 21, the inspection and closure of the registers and all other matters connected therewith; lz (4) every regulation shall, as soon as may be after it is made under this act by the state bank, be forwarded to the central government and that government shall cause a copy of the same to be laid 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 sessian immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the regulation or both houses agree that the regulation should not be made, the regulation shall thereafter have effect only in such modified for 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 regulation | Parliament_bills | 1842fb21-304b-52d0-9f37-9608137d8340 |
bill no 86 of 2016 the electro homoeopathy system of medicine (recognition) bill, 2016 by shrimati ranjeet ranjan, mp a billto constitute a central council for recognition and regulation of the electro homoeopathy system of medicine in the country and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the electro homoeopathy system of medicine(recognition) act, 2016short title, extent and commencement5(2) it extends to whole of india(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 all other cases, the central government;(b) "central council" means the council constituted under section 7;5(c) "central register" means the register of practitioners maintained under subsection (1) of section 10;10(d) "electro homoeopathy" means the system of medicines founded by dr count cesare mattei of italy in the nineteenth century based on treatment of diseases by medicines made by the method of spagyrical cohobation (repeated distillation) by which the life force of the plants are collected in the form of micro, macro and trace elements of the herbs;(e) "prescribed" means prescribed by rules made under this act; and(f) "state register" means the register of practitioners maintained by the state government under sub-section (3) of section 10153 the central government shall, by notification in the official gazette, within two months of the coming into force of this act, grant recognition to the electro homoeopathy system of medicines to be practiced within the countrycentral government to grant recognition to electro homoeopathy system of medicine204 (1) after the recognition being granted to electro homoeopathy system of medicines, any university, board or other medical institutions may apply to the central government for permission to introduce a structured course in the electro homoeopathy system in such institutions(2) no university, board or other medical institution shall open the course of study in the system, except with the prior permission of the central governmentpermission of central government for introduction of electrohomoeopathy as a course in educational institutions25(3) the central government shall, before according permission, refer the application to the central council constituted under section 7 for its recommendations(4) on receipt of the application from the central government, the central council may obtain such particulars as may be considered necessary by it from the applicant and thereafter, make its recommendations to the central government30(5) the central government may, after considering the application together with the recommendations of the central council made under sub-section (4) and after obtaining, such other particulars as may be considered necessary by it from the applicant, either approve with such conditions as may be considered necessary or disapprove the application and any such approval shall constitute a permission under sub-section (2) :35provided that no application shall be disapproved by the central government except after giving the applicant a reasonable opportunity of being heard(6) nothing in this section shall prevent any applicant whose application has been disapproved by the central government from submitting a fresh application(7) where, within a period of one year from the date of submission of the application under sub-section (6), if no order is communicated to the applicant, the permission of the central government required under sub-clause (2) shall be deemed to have been granted405 the central government while granting permission or otherwise shall take into account, whether,—factors requisite to grant of permission by the central government45(a) the university, board or other medical institutions seeking to open a course in the electro homoeopathy system is in a position to offer the minimum standard of medical education prescribed by the central council under section 8;(b) any arrangement has been made or programme drawn to impart proper training to students likely to attend such course of study or training by persons having the recognized medical qualifications;(c) necessary facilities in respect of staff and equipment are available to ensure the proper conducting of the course or training;5(d) there is requirement of manpower in the field of practice of electro homoeopathy medicines in the medical institutions; and(e) there is any other factors prescribed in this regard106 (1) any university, board or other medical institution recognised under this act, shall be permitted to conduct courses of the electro homoeopathy system of medicine, and grant such medical qualifications by awarding a degree in such manners as may be prescribedrecognition of medical qualification in electro homoeopathy(2) any university, board or other medical institutions which opens a course in electro homoeopathy without obtaining permission under sub-section (2) of section 4 shall not be eligible to grant medical qualifications under sub-section (i)15(3) medical qualifications granted by medical institutions outside india may berecognized on a recommendation from the central council(4) every university, board or other medical institution in india which grants a recognized medical qualification shall furnish such information as the central council may from time to time require20(5) the central council shall appoint such number of medical inspectors as it maydeem necessary to attend any examination held by any university, board or other medical institution for the purpose of recommending to the central government recognition of medical qualifications granted by the university, board or medical institution25(6) if the central council finds on the basis of a report by the medical inspector that the examination and the courses of study conducted by the university, board or other medical institutions do not conform to the standard prescribed by the central council, the council shall make a recommendations to that effect to the central government(7) the central government may upon receipt of such recommendation send it to the appropriate government which shall forward the same to the university, board or medical institution for submitting its explanation within a stipulated time30(8) after considering such explanations together with the recommendation of the appropriate government, the central government may notify the withdrawal of recognition granted to that university, board or the medical institution7 (1) the central government shall, by notification in the official gazette, constitute for the purpose of this act a central council consisting of the following members, namely:—35constitution of central council etc(a) three members representing the practitioners of electro homoeopathy whose names are entered in the state register of electro homoeopathy under section (3) of section 10 to be elected from among themselves from states having such register in such manner as may be prescribed40(b) five members to be nominated by the central government from amongstpersons having special knowledge or practical experience in respect of electro homoeopathy :provided that, until members, are elected under clause (a), the central government shall nominate such number of members as may be determined by it, being persons actively practicing electro homoeopathy45(2) the president of the central council shall be elected by members of the central council from amongst themselves in such manner as may be prescribed(3) election to the central council shall be conducted by the central government in accordance with such rules as may be prescribed(4) all disputes relating to any election to the central council shall be referred to the central government whose decision shall be final58 (1) it shall be the duty of the central council to prescribe the standards of medical education in the electro homoeopathy systemduties and functions of the central council(2) the central council shall consider whether a university, board or medical institutionis in a position to conduct courses in the electro homoeopathic system of medicine and recommend accordingly10(3) any reference made to the central council by the central government shall be dealtwith promptly by the council(4) the central council shall meet at least once a year at such time and place as may be appointed by the central council15(5) one third of the total number of members of the central council shall form a quorum in a meeting and all decisions therein shall be decided by a majority of the members present and voting(6) the central council shall prescribe the conditions of eligibility for a practitioner to be enrolled in the state register of electro homoeopathy under section 10209 (1) the term of office of the president shall be five years from the date of his election:provided that he may continue in office till his successor assumes officeterm of office of the president and members of the council(2) a member of the central council shall hold office for a period of five years from the date of his election or nomination as the case may be(3) a member shall be deemed to have vacated his seat, if,—25(a) he has remained absent without prior approval of the president from three consecutivemeetings of the central council; or(b) he ceases to be entrolled in the state register of electro homoeopathy for any reason whatsoever(4) a member of the central council shall be eligible for re-nomination30(5) the central council shall appoint a registrar who shall also act as secretary and appoint such other persons as it deems necessary to carry out the purposes of this act(6) the salary and allowances payable to and other terms and conditions of the president, members, registrar and the employees shall be such as may be prescribed35central and state registers of electro homoeopathy10 (1) the central council shall cause to be maintained in the prescribed manner,a register of practitioners to be known as the central register of electro homoeopathy which shall contain the names of all persons who are for the time being enrolled on a state register to be maintained by the state government under sub-section (3) or any other law in force in that state40(2) it shall be the duty of the registrar of the central council to keep and maintain thecentral register of electro homoeopathy for the purposes of this act and from time to time revise the register and publish it in the gazette of india in such manner as may be prescribed(3) each state government shall maintain in the prescribed manner, a register ofpractitioner in that state to be known as state register of electro homoeopathy which shall contain the names of all eligible practitioners of that system45(4) the registrar of the central council may on receipt of the report of registration of a person in a state register or on an application made in the prescribed manner by any person, enter his name in the central register:provided that the registrar is satisfied that the person concerned is eligible under this act for such registration(5) every person whose name is for the time being borne on the central register of electro homoeopathy shall be entitled to practice electro homoeopathy in any part of india(6) the central council may prescribe standards of professional conduct and a code of ethics for the practitioners of electro homoeopathy5(7) if the name of any practitioner is removed from the state register for any reasonprescribed in a state law in force, the central council shall direct the removal of the name of such person from the central registermiscellaneous provisions11 (1) the central council shall furnish such reports, copies of minutes abstracts of its accounts and other information to the central government as may be prescribed1015(2) if the central government has reason to believe that the central council is notcomplying with any of the provisions of this act, it may refer the matter to a commission of inquiry consisting of three persons, two of whom shall be judges of a high court to be appointed by the central government and one person shall be appointed by the central council and such commission shall inquire into the complaint in a summary manner and report its finds to the central government(3) if the charge of non-compliance is established on inquiry under sub-section (2), the commission shall recommend the remedies which in its opinion are necessary20(4) the central government may require the central council to adopt the remedies recommended by the commissions and if, the central council fails to comply with any such requirement, the central government may take such steps as may be considered necessary to give effect to the recommendations of the commission5 of 1908(5) a commission of inquiry shall have power to administer oath or enforce the attendance of witnesses and the production of documents and shall have all such other necessary powers for the purpose of any enquiry conducted by it as are exercised by a civil court under the code of civil procedure, 19082512 no suit prosecution or other legal proceedings shall lie against the government or the central council for anything in good faith done or intended to be done under this actprosecution action taken in good faithpower to make rules13 (1) the central government may, by notification in the official gazette, make rules to carry out the purpose of this act30(2) without prejudice to the generality of provision of sub-section (1) such rules may provide for,—(a) the factors other than those mentioned in sub-sections (1) to (4) of section 4for granting permission to open a course in electro homoeopathy| ( | b | ) the manner of election of the president of the central council ||----------------------------|-----|-----------------------------------------------------------------------------|| 35 | | || ( | c | ) the management of the property of the central council and the maintenance || and audit of its accounts | | || ( | d | ) the resignation of members of the council |(e) the powers and duties of the president (f) the manner of election of members to the central council40(g) the conduct of professional examination, qualification of examiners and theconditions of admission to such examinations(3) the central council may, with the previous sanction of the central government make by notification in the official gazette, regulations to carry out the purposes of this act and without prejudice to the generality of this power, such regulations may provide for,—45(a) the form of application and the particulars to be attached thereto seekingapproval of the course in electro homoeopathy(b) minimum standards of medical education in respect of electro homoeopathy (c) the educational qualifications and other requirements of employees to berecruited by the central council(d) medical qualifications which will be granted by the university/board or othermedical institutions5(e) the manner of maintaining the central register (f) procedure for conducting meetings of the central council (g) the powers of the registrar of the central council (h) remuneration for the president and members of the central council10(i) any other matter in respect of which regulations are required to be made thecentral government shall cause every rule and regulation made under this act15(4) every rule and every regulation 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 regulation both houses agree that the rule or regulation should not be made, the rule or regulation 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 or regulation20 statement of objects and reasonselectro homoepathy is a system of medicines based on the extraction of plants' medical values by means of separation and reunification principle with the help of repeated distillation process in scientific term it is called "spagyrical cohobation"the founder of this system, dr count cesare mattei (1809-1896), who lived in italy, discovered that the permanent cure for various ailments which afflict human beings lies in plants through long years of painstaking research, he perfected the methods of retracting the ever present medical values of plants and tried those medicines on patients the trials were very successful which proved the soundness of his basic assumptions namely the plants contain great medicinal values which, if extracted, through a new process of repeated distillation could cure most of the ailments thus electro homoepathy was bornthis system of treatment is presently being practiced in nineteen states in india the efficacy of this system is borne out by the fact that more than ten lakh patients are receiving treatment daily in different parts of india similarly, around one lakh doctors are using this system as experts and around five lakh persons are qualified in this systemhowever, due to the non-recognition of this system of medicine by the government its formal practice, research study, granting of qualifications and other related activities are not possible at present even though some states have allowed the practice of this system of medicines in the absence of a legal framework for its recognition it cannot make any progress it is a time-tested system based on plants' medicinal values whose benefits have reached millions of people it is, therefore, the duty of the government to recognize this system and help the ailing public get its benefitsthe bill seeks to confer recognition on this important system of medicine hence, this billnew delhi;ranjeet ranjanfebruary 12, 2016 financial memorandumclause 7 of the bill provides for constitution of a central council clause 9 provides for appointment of registrar and staff for carrying out the purposes of this actthe bill, therefore if enacted, will involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees ten crore per annum would be involved out of the consolidated fund of indiaa non-recurring expenditure of about rupees ten crore is also likely to be involved memorandum regarding delegated legislationclause 13 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules and regulation will relate to matters of detail only, the delegation of legislative power is of a normal character lok sabha———— a billto constitute a central council for recognition and regulation of the electro homoeopathy system of medicine in the country and for matters connected therewith or incidental thereto————(shrimati ranjeet ranjan, mp)gmgipmrnd—5353ls(s3)—19042016 | Parliament_bills | 33385bd1-11ca-5440-aceb-d72bc76472e2 |
bill no 37 of 2017 the constitution (amendment) bill, 2017 byshrimati darshana vikram jardosh, mpa billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 2017amendment of article 222 in article 22 of the constitution, after clause (1) the following clause shall be inserted, namely:—"(1a) notwithstanding anything contained in clause (1), no police personnel shall be arrested or detained in custody on the basis of allegations against him in performing his duties in tackling militant, criminal or antisocial activities without the orders of the appointing authority" statement of objects and reasonsdue to rapid increase of our population, the criminal activities have also increasedmilitant activities in our country have increased manyfold in recent times while combating with militants with explosive materials and arms, our police personnel are bound to take immediate action to protect human lives and public property it has been observed that due to lack of proper guidelines for carrying out encounter against criminals and militants, non-governmental organisations, media and human right commissions unnecessarily level controversial allegations against police department this puts tremendous stress on police personnel it also leaves adverse impact on their moral and psychology this adversely impact on their family life alsowhile protecting human lives and property, our police personnel put their precious life in danger without having any incentive, acknowledgement of credential or award instead, the allegations by agencies and legal challenges demoralise the police personnel if such situation remains, police department would not be able to discharge their duties efficiently protect society and curb possible crimes therefore, there is a need that the government should examine the incidents of tackling militant or criminal activities by the police department and its circumstantial evidence before arresting or detaining any police personnelthe bill, therefore, seeks to amend the constitution with a view to ensure that no police personnel shall, without the order of the appointing authority, be arrested or detained in custody on the basis of allegations against him in performing his duties in tackling militant, criminal or anti-social activitieshence this billnew delhi;darshana vikram jardoshfebruary 1, 2017 annexure extract from the constitution of india 22 (1) no person who is arrested shall be detained in custody without being informed, as soon as may be, of the grounds for such arrest nor shall he be denied the right to consult, and to be defended by, a legal practitioner of his choiceprotection against arrest and detention in certain cases lok sabha———— a billfurther to amend the constitution of india————(shrimati darshana vikram jardosh, mp)gmgipmrnd—4573ls(s3)—01-03-2017 | Parliament_bills | 9708c83e-1923-57c6-8c57-1fe671f775f2 |
bill no 70 of 1976 the delhi sales tax (amendment and validation) bill, 1976a bill to amend retrospectively the law relating to sales tal: as in force in the union territory of delhi during a past period and to validate taxes on the sale or purchase of certain goods during such period be it enacted by parliament in the twenty-seventh year of the republic of india as follows:-1 this act may be called the delhi sales tax (amendment and short v ~lidation) act, 1976 title 2 in this act, unless the context otherwise requires,-5 definitions (a) "delhi" means,-(i) as respects any period before the commencement of the constitution (seventh amendment) act, 1956, the part estate of delhi; 10 (ii) as respects any period after such commencement, the union territory of delhi; bengal act 6 of (b) "principal act" means the bengal finance (sales tax) act, 1941, as it applied to delhi, from time to time; l~l (c) "sales tax extension notifications" means-15 (i) notification no sro 615, dated the 28th day of april, 1951; (ii) notification no sro 1204, dated the 6th day of august, 1151; and (iii) notification no sro 1564, dated the 4th day of october, 1951, of the government of india in the ministry of home affairs 3 (1) subject to the provisions of sub-section (2), each of the sales validation tdx extension notifications shall, for all purposes (including the levy, 5 assessment and collection of taxes under the principal act and the purposes of section 73 of the delhi sales tax act, 1975), be deemed to 43 of 1975 have been, and to be, a law enacted by parliament which took effect on the date on which such notification was published in the gazette of india and accordingly anything done or purporting to have been done or any 10 action taken ·or purporting to have been taken before the commencement of· this act under the principal act or under the said section 73 shall be deemed to be, and to have always been, as valid an~effective as if this section had been in force when such thing was done or such action was taken is (2) notwithstanding anything contained in sub-section (1), the provisions of sub-section (2) of section 6 of the principal act shall, for all purposes (including the levy, assessment and collection of tax under that act and the purposes of section 73 of the delhi sales tax act, 1975), 43 of 1975 have effect and be deemed always to have had effect as if the said sub- 20 section (2) (hereinafter referred to as the named sub-'section) conferred powers on the central government to add to, or omit from or otherwise amend, by notification in the official gazette, the schedule (hereinafter referred to as the named schedule) mentioned in the named sub-section, without giving any previous notice of its intention 25 so to do (3) notwithstanding any judgment, decree or order of any court or otber authority: every notification, to add to, or omit from or otherwise amenci the named schedule, issued or purporting to have been issued by the central government under the named sub-section shall be, and shall 30 be deemed always to have been, as valid and effective as if this section had been in force when such notification was issued and accordingly-(a) any tax levied, a'ssesred or collected or purporting to have been levied, assessed or collected under the principal act by reason of any amendment (whether by way of omission or otherwise) to 3s the named schedule specified in 'such notification shall be deemed to have been validly levied, assessed or collected in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund of, and no 40 enforcement shall be made by any court or other authority of any decree or order directing the refund of, any such tax which has been coljected; (c) recoveries shall be made, in accordance with the proviso to sub-section (1) of section 73 of the delhi sales tax act, 1975, 45 43 of 1975 of all amounts which ,would have been collected as tax under the principal act by reason of any amendment referred to in clause (a) but which had not been collected (4) for the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence 50 which would not have been so punishable if this section had not come into force when delhi was a part c state, the bengal finance (sales tax) act, 1941 was extended to delhi by a notification issued on the 28th april, 1951, under section 2 of the part c states (laws) act, 1950 as a result of the constitution (seventh amendment) act, 1956, delhi became a union territory and the title of the part c states (laws) act, 1~50, was changed as the union territories (laws) act, 19510 the bengal finance (sales tax) act continued to be in force in the union territory of delhi till its repeal in 1975 by the delhi sales tax act, 1975 2 certain defects in the extension and application of the bengal finance (sales tax) act, 1941, have come to light as a result of th£' recent decision of the supreme court in lachmi narain vs union of india & others (37 stc 267) in this case, the supreme court held that the power conferred by section 2 of the union territories (laws) act, 1950, to extend an enactment can be exercised in relation to an enactment only once the notification under the act for extending an enactment cannot be amended in the second place, the supreme court held that the power under the act to make modifications in an enactment at the time of extending the enactment is limited in scope and cannot be lltilised for making modifications of a substantial nature ~ notification no sro 615, dated the 28th april, 1951, by which the bengal finance (sales tax) act was extended to delhi was amended by three subsequent notifications, namely, notification no sro 1204, dated the 6th day of august, 1951, notification no sro 1564, dated the 4th day of october, 1951 and notification no sro 3908, dated the 7th day of december, 1957 in the case before the supreme court, the validity of the amending notification issued in 1957 was in issue and the court held the same to be void for the same reasons, the earlier amending notifications have also to be treated to be void 4 some of the modifications to the bengal finance (sales tax) act -contained in notification no sro 615 dated the 28th day of april, 19f1l, by which the act was extended to delhi and in the notifications amending that notification appear to be beyond the permissible limits of modifications as laid down by the supreme court in particular, the amending notification no sro 3908, dated the 7th day of decetnber, 1957 provided for amennment of sub-section (2) of section 6 of the bengal finance (sales tax) act which empowered the government to issue notifications for amending the schedule of goods exempted from tax the sub-section, as it originally stood in the bengal act, provided for a notice of not less than three months and this requirement wa's modified to be one of notice of such period as may be considered reasonable since this modification is of a substantial nature and since the amendin,~ notification by which this modification was made is void according to the decision of the supreme court, all the notifications which have been issued under section 6 (2) have to be treated as void 5 unless the various notifications aforementioned are validated, the delhi administration will have to allow claims for refund of tax collected under the act and the amount involved is r@ughly of the order of rs 41 crores hence this bill 6 clause 3 (1) of the bill seeks to validate notification no sro 615, dated the 28th day of april, 1951, and the amending notifications nos sro 1204, dated the 6th day of august, 1951, and sro 1564:, dated the 4th day of october, 1951 clause 3 (2) of the bill seeks 10 amend sub-section (2) of section 6 of the bengal finance (sales tax) act, 1941, with retrospective effect so as to cure the defects which have arisen by reason of the invalidity of notification no sro 3908, dated the 7th december 1957, and the defects in the notifications issued in pursuance of the sa;d section 6 (2) in the past sub-clause (3) of clause 3 of the bill makes the normal validating provisions new delhi; pranab mukherjee the 24th july, 1976 president's recommendation under article 117 of the constitution of india[copy of letter no 26/29/75-st, dated the 6th august, 1976 from shri pranab kumar mukherjee, minister of revenue and banking to the secretary-general, lok sabha] the president having been apprised of the subject matter of the bill to amend retrospectively the law relating to sales tax as in force in the union territory of delhi during a past period and to validate taxes on the sale or purchase of certain goods during such period, has been pleased to recommend, in pursuance of clause (1) of article 117 of the constitution of india the introduction of the bill in lok sabha i a bill to amend retrospectively the law relatine to sales tax as in force in the union territory of delhi during a past period and to validate taxes on the sale or purchase of certain goods during such period (shri pranab kum4r mukher;ee, minister of revenue and blinking) | Parliament_bills | 21876b6d-c0b7-5262-83ad-19653c6eac1a |
bill no 228 of 2016 the electricity (amendment) bill, 2016 by shri gopal chinayya shetty, mp a billfurther to amend the electricity act, 2003be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the electricity (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, appoint36 of 2003 52 for section 4 of the electricity act, 2003 (hereinafter referred to as the principal act), the following section shall be substituted, namely:—substitution of new section for section 410national policy on stand alone systems for rural areas and nonconventional energy systems"4 (1) the central government shall, after consultation with the state governments, prepare and notify a national policy, permitting stand alone systems (including those based on renewable sources of energy and other non-conventional sources of energy) for rural areas within six months from the date of coming into force of this act(2) the central government and the concerned state governments shall jointly create necessary infrastructure in rural areas to harness solar power and other forms of renewable energy to ensure access to electricity to every rural household by the year 2020"5amendment of section 63 in section 6 of the principal act, for the words "electrification of households" the words "electrification of households by the year 2020" shall be substituted4 after section 6 of the principal act, the following section shall be inserted, namely:—insertion of new section 6a10"6a (1) the central government shall, in consultation with the state governments, as soon as possible but not later than six months from the date of coming into force of this act, prepare and notify a national policy aimed at encouraging the use of renewable sources of energy to ensure electrification in rural and urban areasnational policy on promotion of use of renewable sources of energy(2) the central government shall, by notification in the official gazette, constitute a fund to—15(i) ensure availability of financial resources for the promotion and use of renewable sources of energy;(ii) promote research and innovation in the use of renewable sources of energy;20(iii) provide incentives like subsidies or financial assistance to persons who opt for use of non-renewable energy; and(iv) provide incentives for setting up of small scale industry based on solar energy25(3) the central government shall, in consultation with the state governments and the appropriate commission, set the target to be achieved by the states regarding use of renewable sources of energy in generation of electricity" statement of objects and reasonsthe electricity act, 2003, seeks to provide, inter alia, for generation, transmission, distribution, trading and use of electricity to all areas the act was further amended in 2007 to give effect to certain changes that were considered necessaryas per census 2011 figures, close to 45 per cent of rural india lack access to electricityhence, it becomes essential to formulate a time bound dynamic national policy permitting stand alone systems for the use of renewable sources of energythe census further indicates that 43 per cent of india's rural households continue to depend on kerosene for lighting the usage of kerosene for domestic heating and lighting leads to respiratory diseases and impaired eyesight therefore, in order to harness a clean, cost-effective and safe source of energy, necessary programmes are required to be framed and implemented in rural areas by the state governments concernedsection 6 of the parent act provides that the concerned state governments and the central government shall jointly endeavour to provide access to electricity to all areas including villages and hamlets through rural electricity infrastructure and electrification of households however, more than 33 per cent of indian households are still have no access to electricity moreover, even in cities, households suffer on account of shortage of power therefore, a time-frame to ensure that 400 million people get access to electricity and the mechanism adopted by the central and the state governments to resolve these issues is vitalindia is already the fourth largest energy consumer in the world the indian economy is fast growing but, millions of households in the country still lack sufficient energy access increasing dependence on oil imports for meeting the country's rising energy needs is becoming a major concern for india's energy security in light of the above factors, equal stress needs to be put on utilization of the renewable energy sources for generating power in the country this requires substantial amount of scaling up of renewable energy systems, in addition to conventional systems to cater to needs of different economic and social segmentshence this billnew delhi;gopalchinayya shettyjuly 11, 2016 financial memorandumclause 2 of the bill provides for creation of necessary infrastructure to harness solar power and other sources of renewable energy to ensure electrification to rural households by the year 2020 clause 4 provides for preparation of a national policy aimed at encouraging the use of renewable sources of energy to ensure electrification in rural and urban areas and constitution of a fund in this regardthe 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 thousand crore per annuma non-recurring expenditure of about rupees two thousand crore is also likely to be involved annexure extract from the electricity act, 2003 (36 of 2003)4 the central government shall, after consultation with the state governments, prepare and notify a national policy, permitting stand alone systems (including those based on renewable sources of energy and non-conventional sources of energy) for rural areasnational policy on stand alone systems for rural areas and nonconventional energy systems6 the concerned state government and the central government shall jointly endeavour to provide access to electricity to all areas including villages and hamlets through rural electricity infrastructure and electrification of householdsjoint responsibility of state government and central government in rural electrification———— a billfurther to amend the electricity act, 2003————(shri gopal chinayya shetty, mp)gmgipmrnd—4954ls(s3)—10-03-2017 | Parliament_bills | b428ba12-0cf5-5c49-8564-5c07fd25bc23 |
the income-tax bill, 1961las in'l'roduced in lok sabra on 24m march, 1961) the income-tax dill, 1961(70 bel as ililtdclucj in lok sab/la) 1 in the cover pa~e, -9 page lj), in the mat~inal beading to clause 1l -for "mancil" read "apnil" before "other" inser' "(" 2 pase i hile 5" 10 page 23, line 28, -for "clauses" rad "clause" for "ai!l8esee" read "a8ses8ee" 3 p llie i, hne ii, -11 p a~e 24, line id, afeer "slioi1" ami, , " , for "section 10;''' read "section lq/;" 4 p aile tv, line 8 from bottom, -12 page 25, in the marginal heading to cllllse sil, - for "income forming" read "incomes follming" for "fr m" read "fronl" 13 ' page 21i, line 22, " 5 p aie 1, in til e iii argin al h eadln & 10 daul!le 1, -for' 'shol1 tit! " read "slon li tl e" for "cornparlaillg" read "eornprlsint\" 14 page 32, lines 13 and 14,-ii p aile 5, lin e 24, ~ fo r "vehl cl es (illl!ltal-l ad" rad "vehicles) instal-led" {or "share· holders" read "share bolders" 7 paie 14, -15 page 32, line 36, -lor hereto" read "thereto" for the marjlnal heading to claus 10, rad "lacornee not included in total iacorne" iii p bille 33, line 18, -8 p lime 14, line 43, -lor "liiilount" rag "amounts" for "an " "ag "liity" - 258 (b) ls--30 17 p libe 4d line 31, - 19 pap ss une 2-before "whlobever" {or "'~ regll "" for "pen90ns" read "perslns" 18 page 40 in lbe marginal heading to cl 38, -00 p~e 55 in &be marsiaal beadlll1 10 clause 62 -for or b sine ' nad "for imlline " for "i -revocable" read '"i revocabl" 19 page 42 -31 pa,e 57 line 19 -lor une 35, ·read "10 it &bereflol1ii" for "in" read ''i'' , page 42 une 39 -dedal fromj and c( butioj behalf empla tobe· ded if returr appea /dr u'~ ,ead '~" 32 p e 58 une 11, -uti at <e end " 2l page 44 line 3, -lor , ear" read - "year" 33 pille 59, in <e liiar~nal bedld eo clause 72 -22 pale 45, alnll& line «>, -o/'er "11" i, •• " "or' for "am " rad "cd" 23 pa,e 47 une fl, -lor "d reciatiod" read "depreciation" 3& p e 59,-lilbil trulteo ccaaat aj?pro' 24 p 51, line 27 -for &be marllinal beadln,lo cllluse '73, rad ·'co ill apecol adod buslne for "dedllctabl" read "deducdble" 3"i pille 60, line 21 -2s pa,e 51, lifte 29 -for e eo" rad •• e before "piouts" i, •• " " " ~ pap 51 line ~ -37 page 61, la the marpnal beadld, lid clause 79,· a/ •• r "'iodi" i, r "other" for " ae" roil "c parti" to bel niwc rcspe< lupen tion f 27 p, s2 line 5,-lor "a8 8_'" rad " ," lor 0111- pmle" rad ' ·oom-pae" pravil 28 relati ralee; for doome" "oil "'800me" 51 page 107 ,line b • 39 p-,e ~s in die mar~aal beading to ci_-84, -lor "sections" r"cui 'section" for '1 orne" read 'lncome" 52 page 107, in the marginal heailln~ to clause 153, -40 p-;e li4, une 15, -for "or" read "for" for "'iii' " read "are" "l pa,eljlj,·· 53 p~e 107 in the hlarf;inal headins to cl au se 153, for "0 " read '0 f" (or &be iiil11'jiuai headin~ to clause in reod "rebate on life insurance premia liiuluities and contributions to ploviderat funds, etc" 54 p a~e 113, line 19, ' for ' nr " rcad "are" for 'per cent" read "per ceot" 55 p a~e 115 lin e ri" omit as" 43 p llie t;8, un e 2, -for "fal bus" read "lui &is" 51; p ase llll, lin e 11 for - 'aasessee" read' 'asspssccs" 44 page 74 line 1;, -57 p af1;1l 111;, iinp 37, for "(2)" read '(3)" 45 p 77, line 3, -before ,," in,fe,' '(" sil· page 121, in the marginal heading to clause 173, ~ p~e 82" liae 23, -for "non· resi deft ls" read - 'non·· resldent" for "aiv)" read "(iv)" 59 page 121, line 23, ~ for e' may at time" read "may at lilly ume,'t 1;0 pa:e 121, line ~, -af'' "probabl'r!'otalt "date" 49 page 103, line 18, -ii 1 p bje 123, line 4,-for ''lacom-&u'' reod "income-tax" for "0" read "or" so pille los, line 22" -for "bo ks" reod "book" lor rot read "or" 74 ' pale 148,11 4l-63 p-l25" oe__ b , lo cl_ 1'79,-lor "boomo" rad "lioooldo" lor' i qui dation" rad "uqaidauon" 75 ' pllie 151,-for "or" reoll "or' /or lin e 19, ,ad '·wlalahv i lesl" 71\ p qe 155 line 30, -1)5 pare 135, in the marginal heading to daube :l}4, -, jor " arms" rad "finn" for "respona ble" ,0il "responsible" 77 pa~e 158, jioe 7, -lor "tit" rlloll "'the" ~i§ page 137, in the marginal beadia8 to clause 210, -for ''om er" read " 'ofacer" f'i7 page 138, line 29, -jor "commiseoner" read "commi sioner" for "lnoom " read ''lnodme'' 79 page 170, in ibe marsinai hadlng to clause 110,-for ''plricular'' read "pucul •• for "" flceipta" rad "receip's" 80 pili 17 2, line i), -~ p llfie 140, llae 4'- -lor "be" rad "'by" lor i' ore,iili&" read "",&olag" 70 pille 141, line 7, -8 l ' pili 173, ba tbemlil'sinal heading to clune jl8, -ajer"264" i, , "" leor 'repl'8og tlltlve" rtzd 71 'page 144, line 25, -·'repr~s"a&i ve" 82 pege 114, iie 31-for "",uhy" reu "pu't" for "iilclomi!r'officer" read "'doclmetax 0 fl oer" 7 2 page 145 line ~, -for - • bjec' mat," reu " lajoc _w', lor "&bis" ,eu "his" u ' po 174 line as -lor ''rallion'' rad •• ado 73 paa 148, 1ft abe m_paal boacidi to cl 229,-for ''lilwnt'' rfiii "atereat" 97 pille ~s linea 32 and 33 -85 pili 175, "~oll1de xi, !or "192:1' rad ~"ibiio" lor ·"r, 'idi •• " reod "reprea tad ea" 80s-pili 17~ llae 21, -9s • pllie j)8 in the m_slnal beadin -lor "m," reoli "by" for '''dia,i " read di iilt" 87 peae'182, iiklilnat line 4, -99 pli(!:e 3)9, in tlae marginal headinll to rule 1, -for "4 0 19as;'r read "4 of 1938" lor "pa " rad lop " 88 page 183, aill8' line 13, -100 p ~e 213, line 38, -for "4 of 193 " read "4 of 1938" lor "upto" rad 'up to" 89 paae 183, in 'he marainal hedin~ to ruje"i,-i i'll pase 218, line lb, -for "p;a na" read "~ains" a/,r "super nullllon fud" i, •• " "," 90 pllie i1j7, une 4, -lor "or iiome" read "of iiome" 102 page 2j), in the marpnal headins &0 rule 3, -91 pili 189, in lb ldarjilnal headinl &0 rule 15,-iftr "conditions" rgil i'eonditions" for "0 " read - '0 r' 103 pille 221, une 11 -af,r "lippeal" ,, •• , " , 92 peae 191 in the marrlnal headin8to rule 21,-104 p ~e 232, line 13 from bottom -lor '"0''' rad ·· or' lor "occuring" r,od "occllrrins" 93 pap 193, abainst une 13,-los p b8 233, line 3 -for "3 of 1908" rad "5 of 1905" {or "thia item correaponda' rgil '')bese itema correlpond" 94' pllie 193, iide «>, -u" , aleer "that" 'n ser' 10li p ase 234 line 19, -for ''(ix)'' regll - i, (iv)" for ''occur-inl'' read "ocour-rin" % pille j»1 line 1,-for "eba " rgil "hall" 11"- page 259 line 33, -aftr "adcldon" , , "or' /ii /i •• , : "8 p 244, iia 22· •• e" "rebate" /0, ii - " ,gil 117 pap 259, ltne as, -i , 0 ' ••• " ,e" 109 p '253, lin 1 110m bidtklm, -fo, , " ,gil " ••• e " 118 p 2'id, -110 pe 254 line 7, -10' h_ent" ,gil ee t" /or line ,, to 22,' re, ··ci_ 191-'fbi correllponda medon 19 d 58(2:) 0 f da e exi alid, act" 119 p e 252 line 1, -ill plime 257, line 2, -fo, "no" ,egll "on" for "enobocued" ,e" "boclcr' h2 ' p lifte 258 lin e 13, - ii> p eae ~9, line 11 -jo, '"781(1)" ,gil "781(1u" lor "elir et" ,ad c'dlrect" 12l page 270 lide 2 -113 p e 259 line 5,-/0' be" ,gil "the" lor "minee" ,ad "committee" 114- page 259, line 21, -fo, "ill" ,etjii ,'il" 122 'p e 270 line :1> -aft, c "act" for ,,' regll "0" us pace 259 line 23, - ~, ''p''~'''b &fs2" ,ead 'p , 362" 123 'correct lint' nullberon p-;e 18 23 27, 30 31, ls, 41\, 47 m 58 59' <;0 71, 74, 75, [12, 90 100 102, 'ios: ub 121, 122, ijj 135, lsi 142, i 154, 188, lilg, 190, 191, 192, 195 end 221 new delbi, ~l 25, 1961 j'abal:ho 5, ius (sal4~ the income-tax bill, 1961 arrangement of clauses chapter i preliminary clauses1 short, title, extent and commencement 2 definitions 3 "previous year" defined, chapter ii basis or charg!4 charge of income-tax 5 scope of total income 6 residence in india 7 income deemed to be received i 8 dividend income i 9 income deemed to accrue or arise in india chapter iii incomes which do not form part of total income10 incomes not included in total income 11 income from property (other than business) held for religious or charitable purposes 12 income from business carried on by trust and institutions for charitable or religious purposes 13 sections 11 and 12 not to apply in certain cases 258 (b) ls-l computation of total income heads of i1&come14 heads of income a-sazaries15 salaries 16 deductions from salaries 17 "salary", "perquisite" and "profits in lieu of salary" defined b-interest on securities18 interest on securities 19 deductions from interest on securities 20 deductions from interest on securities in the case of a bank· ing company 21 amounts not deductible from interest on securities c-l1&come from house property22 income from house property 23 annual value how determined "'" 24 deductions from income from house property :25 amounts not deductible from income from house property 26 property owned by co-owners 27 "owner of house property", "annual charge", etc, defined d-profits and gains of business or professi01~ 28 proflts and gains of business or profession 29 income from profits and !lains of business or profession, how computed 30 rent, repairs and insurance for buildings 31 repairs and insurance of machinery, plant and furniture 32 depreciation 33 development rebate 34 conditions for depreciation allowance and development rebate 35 expenditure on scientific research 36 other deductions, '37 general >oj 38 building, etc, partly used for business, etc, or 110t exclusively so used 39 managing agency commission 40 amounts not deductible 41 profits chargeable to tax 42 special provision for deductions in the case of business for prospecting etc for mineral oil 43 definitions of certain terms relevant to income from profits and gains of business or profession 44 insurance business e-capital gains45 capital gains 46 capital gains on distribution of capital assets by companies in liquidation i 47 transactipns not regarded as transfer 48 mode of computation and deductions 49 cost with reference to certain modes of acquisition 50 special provision for computing cost of acquisition in the case of depreciable assets ~1 advance money received i 52 consideration for transfer in cases of under·statem~t 53 capital gains exempt from tax 54 profit on sale of property used for residences 55 meaning of "adjusted", "cost of improvements" and "cost of acquisition" - f-income from other sources 56 income from other sources 57 deductions 58 amounts not deductible 59 profits chargeable to tax: chapter v income of other persons included in assessee's total lncomb- 60 transfer of income where there is no transfer of assets 61 revocable transfer of assets 62 transfer irrevocable for 6 specified period 63 "transfer" and "revocable transfer" defined 64 income of individual to include income of spouse, minor child, etc 65 liability of person in respect of income included in the income of another person chapter vi aooregation of income and set off or carry forward of lossaggregation of income 66 total income , 67 method of computing a partner's share in the income of the firm 68 cash credits 69 unexplained investments set off, or carry forward and set off 70 set off of loss from one source against loss from another source under the same head of income "'71 set off of loss from one head against another '72 carry forward and set off of business losses 73 losses in speculation business 74 losses under the head "capital gains" 75 losses of registered firms 76 losses of unregistered firms assessed as registered firms 77 losses of unregistered firms or their partners 78 carry forward and set off of losses in case of change in constitution of firm or on succession - 79 carry forward and set off of losses in case of certa1n companies bo submission of return for losses chapter vn income forming part of total income on which no income-tax is payable81 income of co-operative societies i 82 dividends from co-operative society 83 income of marketing society 84 income of newly established industrial undertakings o'r hotel 85 dividend from new indnstrial undertaking or hotel 86 other incomes chapi'er viii rebatjds and reliefsa-rebate of income-tax 87 rebate on life insurance premia, annuities and contributions to provident funds, etc 88 donations for charitable purposes b-relief for income-tax89 relief when salary, etc is paid in arreo:ns or in advance chapter ixdouble taxation relief 90 agreement with foreign countries 91 countries with which no agreement exists chapter x specral provisions relating to avoidance of tax92 income from transactions with non-residents, how computed in certain cases~ 93 avoidance of income-tax by transactions resulting in transfer of income to non-residents 94 avoidance of tax by certain transactions in securities chapter xi super-tax a-general95 charge of super-tax 96 total income for super-tax 97 applicability of act to super-tax 98 a voidance of super-tax b-incomes forming part of total income on which no super-tax is payable 99 incomes not chargeable to super-tax - c-rebate of super-tax 100 donations for charitable purposes 101 newly es11ablished industrial undertakings or hotels 102 share from registered firm 103 relief for salary, etc received in arrear, etc d-additional super-tax on undistributed profits 104 supertax on undistributed income of certain companies 105 special provisions for certain companies 106 period of limitation for making orders under section 104 107 approval of inspecting assistant commissioner for orders under section 104 108 savings for company in which public are substantially interested 109 "distributable income", "investment company" and "statutory percentage" defined chapter xii determination of tax in certain special cases110 determination of tax on income on which no tax is payable 111 tax on accumulated balance of recognised provident fund 112 tax on compensation 113 tax in the case of non-resident 114 tax on capital gains in cases of assessees other than companies 115 tax on capital gains in case of companies chapter xiii income-tax authorities a-appointment and control116 income-tax authorities 117 appointment of income-tax authorities 118 control of income-tax authorities 119 instructions to subordinate authorities b-jurisdiction120 jurisdiction of directors of inspection , 121 jurisdiction of commissioners 122 jurisdiction of appellate assistant commissioners 123 jurisdiction of inspecting assistant commissioners 124 jurisdiction of income-tax officers 125 powers of commissioner respecting specified cases or persons 126 powers of board respecting specified cases classes of persons or incomes 127 transfer of cases from one income-tax officer to another 128 functions of inspectors of income-tax 129 change of incumbent of an office 130 authority competent to take or continue certain pr0-ceedings c-powers131 power regarding discovery, production of evidence, etc 132 powers of search and seizure 133 power to call for information 134 power to inspect registers of companies 135 power of director of inspection, commissioner and inspecting assistant commissioner 136 proceedings before income-tax authorities to be judicial proceedings d-disclosure of information137 disclosure of information prohibited 138 disclosure of information respecting tax payable chapter xivprocedure for assessment 139 return of income 140 return by whom to be signed 141 provisional assessment 142 enquiry before assessment 143 assessment 144 best judgement assessment 145 method of accounting 146 reopening of assessment at the instance of the assessee 147 income escaping assessment 148 llsue of notice where income has escaped assessment 149 time limit for notice -'-150 provision for cases where assessment is in pursuance of an order on appeal, etc 151 sanction for issue of notice 152 other provisions 153 time limit for completion of assessments and re-assessments 154 rectificoation of mistake 155 other amendments 156 notice of demand i " 157 intimation of loss 158 intimation of assessment of firm chaprer xv ltabiljty in special cases a legal 7'epre6entatives159 legal representatives, b-representative ai" ee'-9'emtaj provisionl180 representative aueslee 161 liability of representative assessee 162 right of representative assessee to recover tax paid c-repre,entative assessee,--special cases 163 who may be regarded as agent 164 charge of tax where share of beneftciaries unknown 165 case where part of trust income is chargeable d-representative a8sessees-miscellaneoub provision,-166 direct assessment not barred 167 remedies against propertv in cases of representatift assessees e-executors , 'f ' 168 executors 169 right of executor to recover tax paid f-successicm to business or profe'sicm 170 succession to business otherwise than on death 'i , - g-partition171 assessment after partition of a hindu undivided famtly' , h profits of 7w1t-reridents from occclsional shipping bubineu 172 shipping business of non-residents i-recovery of tax in respect of non-residents 173 recovery of tax in respect of non-residents from his assets j-petb0n8 leaving india 174 assessment of persons leaving india k-pe1'sons trying to alienate their assets 175 assessment of persons likely to transfer property to avoid tax l-discontinutlnce of business or dissolution 176 discontinued business 177 association dissolved or business discontinued - 178 company in liquiaation m -prit7clte cmn:pany in liquidation179 private company in liquidation n special provisions for certain kinds of income 180 royalties or copyright fees for literary or artistic work o-liability of state gooe1'nmeftts 181 interest on tax-free securities of a state government chapi'er xvi special provisions applicable to firms a-assessment of firms182 assessment of registered firms 183 assessment of unregistered ftl'm6 b-registration of fi:rms 184 application for registration - 185 procedure on receipt of application 186 cancellation of registration ; 2s8 (8) ls-z c-changes in constitution, succession and dissolution 187 change in constitution of a firm 188 succession of one firm by another firm 189 firm dissolved or business discontinued chapter xvii collection and recovery of tax a-general190 deduction at source and advance payment 191 direct payment b-deduction at source192 salary 193 interest on securities 194 dividends 195 other sums 196 interest or dividend payable to government or the reserve bank 197 certificate for deduction at lower rate 198 tax deducted is income received 199 credit for tax deducted 200 duty of person deducting tax 201 consequences of failure to deduct or pay 202 deduction only one mode of recovery 203 rertificate for tax deducted 204 meaning of "person responsible for paying" 20::; 'rar against direct demand on assessee 206 person paying salary to fumish prescribed return c-advance payment of ta:r207 advance tax and income subject to advance tax 208 condition of liability to pay advance tax 209 computation of advance tax 210 order by income-tax oftlcer 211 instalments of advance tax 312 ef;timate by assessee 213 commission receipts 214 interest payable by government 215 interest payable by assessee 216 interest payable by assessee in case of under-estimate, etc 217 interest payable by assessee when no estimate made 218 when assessee deemed to be in default 219 credit for advance tax d-collection and recovery220 when tax payable and when assessee deemed in default 221 penalty payable when tax in default 222 certificate to tax recovery officer 223 tax recovery officer to whom certificate is to be issued 224 validity of certificate, and amendment thereof 225 stay of proceedings under certificate and amendment or withdrawal thereof 226 other modes of recovery 227 recovery through state government - 228 recovery of indian tax in pakistan and pakistan tax in india 229 recovery of penalties, fine, interest and ather sums 230 tax clearance certificates 231 period for commencing recovery proceedings 232 recovery by suit or under other law not a1fected e-tax payable under provisionpl assessment233 tax payable under provisional assessment 234 tax paid by deduction or advance payment chapter xviii rbluf respi!lcting tax on dividends in certain cases235 relief to shareholders in respect of agricultural income-tax attributable to dividends - 236 relief to company in respect of dividend paid out of past taxed profits chapter xixrd'owds 231 !tefunds 238 peneo entitled to claim refund in certain special cue& 239 form of claim for refund and limitation 240 refund on appeal, etc 241 power to withhold refund in certain cases 242 correctness of assessment not to be questioned 243 interest on delayed refunds 244 int~rest on refund where no claim is needed 245 set off of refunds against tax remaining payable chapter xx appeals and revisiona-appeals to the appellate assistant commissioner 246 appealable orders 247 appeal by partner 248 appeal by person denying liability to deduct tax 249 fo~m of appeal and limitation 250 procedure in appeal 251 powers of the appellate assistant commissioner b-appeals to the appellate ttibu'r41 252 appellate tribunal 253 appeals to the appellate tribunal 254 orders of appellate tribunal 255 procedure of appellate tribunal c-reference to high court256 statement of case to the high court 257 statement of cases to supreme court in certain cues 258 power of high court or supreme court to require itawldint to be amended 259 case before high court to be heard by not less than two judges 260 decision of high court or supreme court on case stated d-appeals to the supreme court 281 appeal to supreme court 262 hearing before supreme court e-revision by the commissioner263 revision of orders prejudicial to revenue 264 revision of other orders 1<'-general265 tax to be paid notwithstanding reference, etc 266 execution fur costs awarded by supreme court 267 amendment of assessment on appeal 268 exclusion of time taken for copy 269 definition of "high court" chapter xxi penalties imposable270 failure to furnish information regarding securities, etc 271 failure to furnish returns, comply with notices, concealment of income, etc 272 failure to give notice of discontinuance 273 false estimate of or failure to pay advance tax 2~4 procedure 275 penalty for abetment, etc, of false returns 276 bar of limitation for imposing penalties chapter xxii offences and prosecutions277 failure to make payments oil' deliver returns or 8tatement~ at allow inspection 278 false statement in declaration 279~ prosecution to be at instance of commissioner 280 disclosure of particulars by public servants chapter xxiii miscellaneous281 transfers to defraud revenue void 282 service of notice-general 283 service of notice when family is disrupted or firm, etc, is dissolved 284 service of notice in the case of discontinued business 285 infprmation by persons responsible for paying interest 286 information by companies respecting shareholders to whom dividends have been paid 287 publication of information respecting penalties in certain cases 288 appearance by authorised representatives 289 receipt to be given 290 indemnity 291 power to tender immunity from prosecution 292 cognisance of offences 293 bar of suits in civil courts 294 act to have effect pending legislative provision for charge of tax 295 power to make rules 296 rules to' be placed before parliament 297 repeals and savings 298 power to remove difficulties the first schedule the second schedule the third schedule the fourth schedule the income-tax bill, 1961 (as introduced in lok sabha) a billto ccmaolidate and amend the law relating to income-tax and super-tax b: it enacted by parliament in the twelfth year of the republic of incua as follows:- chapter i preliminary1 (1) this act may be called the income-tax act, 1961 5 (2) it extends to the whole of india (3) save as otherwise provided in this act, it shah come into force on the 1st day of april, 1962 z in this act, unless the context otherwise requires,-(1) "agricultural income" means-10 (a) any rent or revenue derived from land which is used for agricultuml purposes and is either assessed to land revenue in india or is subject to a local rate assessed and collected as such by officers of the government; (b) any income derived from such land by-is (i) agriculture; or - 20 (ii) the performance by e cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or (iii) the sale by a cultivator or receiver of rent-inkind of the produce raised or received by him in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this clause; 5 (c) any income derived from any building owned and occupied by th~ receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-inkind, of any land with respect to which, or the produce of which, any process mentioned in paragraphs (ii) and (iii) of 10 sub-clause (b) is carried on: provided that the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or 1'e'ftdue or the cultivator, or the receiver of rentin-kind, by reason of his connection with the land, re- 15 quires as a dwelling house, or as a store-house, or other outbuddjng; (2) "annual value", in relation to any property, mealhl its annual value as determined under section 23; (3) "appeuete assistant commissioner" means a· penon 20 appointed to be an appellate assistant commissioner of incometax under sub-section (1) of section 117; (4) "appellate tribunal" means the appellate tribunal constituted under sedion 252; (5) "approved gratuity fund" means a gratuity fund which 25 has been and contlnues to be approved by the commissioner in accordance with the rules contained in part c of the fourth schedule; (6) "approved superannuation fund" means a superumuauon fund or any part of a luperannuation fund which haa been and 30 continues to be approved by the commissioner in accordance with the rules contained in part b of the fourth schedule; (7) "assessee" means a person by whom income-tax or supertax 'or any other sum of money is payable under this act, and includes-35 (a) every person in respect of whom any proceeding under this act has been taken for the assessment of his income or of the income of any other person in respect of which he is auessable, or of the loss sustained by him or by sucl1 other person, or of the amount of refund due to him or to such other 4d person; (b) every person who is deemed to be an assessee under any provision of this act; (e) every person who is deemed to be an assessee in default under any provision of this act; (8) "assessment" includes re-assessment; 5 (9) "assessment year" means the period of twelve months commencing on the 1st day of april every year; 10 4 of 1924 15 20 (10) "average rate of income-tax" means the rate arrived at by dividing the amount of income-tax oolcu1ated on the total income, by such total income; (11) "average rate of super-tax" means the rate arrived at by dividing the amount of super-tax calculated on the total income, by such total income; (12) "board" means the central board of revenue constftuted under the central board of revenue act, 1924; (13) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture; (14) "capital asset" means property of any kind held by an assessee, whether or not connected with his business or professiod, but does not include-25 (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his bu,siness or profession; (ii) personal effects, that is to say, moveable property (including wearing apparel, jewellery a~d furniture) held for personal use by the 'bssessee or any member of his family dependent on him; (iii) agricultural l,\nd in india; (15) "charitable purpose" includes rehef of the poor, educa-30 tion, medical relief and the advancement of any other object of general public utility; (16) "commissioner" means a person appointed to be a commissioner of income-tax under sub-section (1) of section 11'7; (17) "company" means-3s (i) any indian company, or ii of 1922 - (ii) any association, whether incorporated or not and whether indian or non-indian, which is or was assessable or was assessed under the indian income-tax act, 1922 as a company for the assessment year commencing on the 1st day of april, 1947, or which is declared by general or special order of the board to be a i;ompany for the purposes of this a~t; (18) "company in which the public are substantially interested"-a company is said to be a company in which the public are wbstantially interested-(<<) if it is a company owned by the government or in which not less than forty per cent of the shares are held by 5 the government; or lor 1956 ('b) if it is a public company as defined in the companies act, 1956, and (i) its shares (not being shares entitled to a fixed rate of dividend whether with or without a further right 10 to participate in profits) carrying not less than fifty per cent of the voting power have been allotted unconditionally to, or acquired unconditionally by and were throughout the relevant previous year beneficially held by, the government or a corporation established by a central, 15 state or provincial act or the public (not including a company to which the provisions of section 104 apply) ; (ii) the said shares were 6t any time during the relevant previous year the subject of dealing in any recognised stock exchange in india or were freely trans- 20 ferable by the holder to other members of the publicj and (iii) the affairs of the company, or the shares carry-jng more than fifty per cent of its total voting power were at no time during the relewnt previous year controlled or held by five or less persons 25 ezplanation 1-in computing the number of five or less persons aforesaid,-(i) the government or any corporetion established by a central, state or provincial act or company to which the provisions of section 104 do not apply, shall not be 30 taken into account, and (u) persons who are relatives of one another, and persons who are nominees of any other person together with that other person, shall be treated as a single person e~lanation 2-in its application to any such company 35 as is referred to in sub-clause (2) of clause (iii) of section 109, sub-clause (b) shall have effect as if for the word, "not less than fifty per cent" and "more than fifty per cent" the words "not less than forty per cent" and "more than sixty per cent" :had been substituted; ~ "2 of 191% (19) "co-operative society" means a co-operative society r gistered under the co-operative societies act, 1912 or under any other law for the time being in force in any state for the registration of co-operative societies; s (20) "director", "manager" and "managing agent", in relati"oil to a company, have the meanings respectively assigned to them in the companies act, 1956; of 19s6 10 (21) "director of inspection" means a person appointed to be a director of inspection under sub-section (1) of i8cttod 117, and includes a person appointed to be an additional director of inspection, a deputy director of inspection or an assistant director of inspection; (22) "dividend" includes-is (a) any distribution by a company of abcumulated profits, whether capitalised or not, if such distribution entails the release by the company to its share-holders of all or any part of the assets of the company; 20 (b) any distribution to its shareholders by a company of debentures, debenture-stock, or deposit certificates in any form, whether with or without interest, and any distribution to its preference shareholders of preferenoe shares by way of bonus, to the extent to which the company possesses accumulated profits, whether capitalised or not; 2s (c) "any distribution made to the share-holders of a company on its liquidation, to the extent to which the distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalised or not; 30 3s 40 (d) any distribution to its shareholders by a company on the reduction of its capital to the extent to which the company possesses accumulated profits which arose after the end of the previous year ending next before the 1st day of april, 1933, whether such accumulated profits have been capitalised or not; (e) any payment by a company, not being e company in which the public are substantially interested, of-any sum (whether as representing a part of the assets of the company or otherwise) by way of advance or loan to a shareholder or iqny payment by any such company o~ behalf, or for the individual benefit, of a shareholder, to the extent to which the company in either case possesses accumulated profits; but "dividend" does not include-(i)" a distribution made in accordance with sub-clause (c) or sub-clause (d) in respect of any share issued for full bash consideration, where the holder of tue share is not entitl ed in the event of liquidation to participate in the surplus assets^ (ii) any advance or loan made to a shareholder by a company in the ordinary course of its business, where the 5 lending of money is a substantial part of the business of the company; (hi) any dividend paid by a company which is set off by the company against the whole or any part of any sum previously paid by it and treated as a dividend within the io meaning of sub-clause (e), to the extent to which it is so set offexplanation l—the expression "accumulated profits", wherever it occurs in this clause, shall not include capital gains arising before the 1st day of april, 1946, or after the 31st day of march, 15 194b, and before the 1st day of april, 1956 explanation 2—the expression "accumulated profits" in subclauses (a), (b), (d) and (e), shall include fll profits of the company up to the date of distribution or payment referred to in those sub-clauses, and in sub-clause (c) shall include all profits 20 of the company up to the date of liquidation;(23) "firm", "partner" and "partnership" have the meaningsrespectively assigned to them in the indian partnership act, 9 1932; but the expression "partner" shall also include any person who being a minor, has been admitted to the benefits of partner- 25 ship; |(24) "income" includes—(i) profits and gains; !(ii) dividend; \(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2) and (3) of section 17; (iv) the value of any benefit or perquisite, whether convertible into money or no-t, obtained from a company either by a director or by a person who has a substantial interest in the company, or by a relative of the director or such ^ person, and any sum paid by any such company in respect of any obligation which, but for such payment, would have been payable by the director or other person aforesaid; (u) any sum changeable to income-tax under clauses (ii) and (in) of section 28 or section 41 or section 59; 40 1(t>i) any capital gains chargeable under section 45; (vii) the profits and gains of any business of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with section 44 or any surplus taken to be such profits and gains by virtue of provisions contained in the first schedule;(25) "income-tax officer" means a person appointed to be an income-tax officer under sub-section (2) of section 117;(26) "indian company" means a company formed and registered under the companies act, 1956, and includes— (i) a company formed and registered under any jaw relating to companies formerly in force in any part of india (other than the state of jammu and kashmir); (ii) in the case of the state of jammu and kashmir, a company formed and registered under any law for the time being in force in that state: provided that the registered office of the company in all cases is in india; j (27) "inspecting assistant commissioner" means a person appointed to be an inspecting assistant commissioner of income-tax under sub-section (1) of section 117; (28) "inspector of income-tax" means a person appointed to be an inspector of income-tax under sub-section (2) of section 117; (29) "legal representative" has the meaning assigned, to it in clause (11) of section 2 of the code of civil procedure, 1908;(30) "non-resident" means a person who is not a "resident";(31) "person" includes— j(i) an individual, i(ti) a hindu undivided family,(hi) a company, {(iv) a firm, i(v) an association of persons or a body of individuals, whether incorporated or not,(vi) a local authority, and(vii) every artificial juridical person, not falling within any of the preceding sub-clauses;(32) "person who has a substantial interest in ihe companyh, in relation to a company, means a person who is the beneficial owner of shares, not being shares entitled to a fixed rate of dividend whether with or without a right to participate in p~tits, carrying not less than twenty per cent of the voting power; s (33) "prescribed" means prescribed by rules made under this act; i (34) "previous year" means the previous year as defined in section 3; (35) "principal officer", used with reference to a local au- 10 thority or a company or any other public b~y or any association of persons or any body of individuals, means-(a) the secretary, treasurer manager or agent of the authority, company, association or body or (b) any person connected with the management or ad- is ministration of the local authority, company, association or body upon whom the income-tax officer has served a notice of his intention of treating him as the principal officer ther~ of; (36) "profession" includes vocation; 20 (37) "public servant" has the same meaning as in section 21 of the indian penal code; 4s of 1860 (38) "recognised provident fund" means a provident fund which has been and continues· to be recognised by the commissioner in accordance with ~he rules contained in part a of the 2" fourth schedule, and includes a provident fund established under a scheme formed under the employees provident fund act, 1952; 19 of 19,2 (39) "registered firm" means q firm registered under the provisions of clause (a) of sub-section (1) of section 185 or under 30 that provision read with sub-section (7) of section 184; (40) "regular assessment" means the assessment made under section 143 or section 144; (41) "relative", in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant· or descen- 3s dant of that individual; (42) "resident" means a person who is resident in india within the meaning of section 6; (43) "tax" means income-tax and under the provisions of this act; super-tax chargeable i (44) "tax recovery officer" means-(i) a collector; 5 (ii) an additional collector or any other officer authorised to exercise the powers of a collector under any law relating to land revenue for the time being in force in a state; or i 10 (iii) any officer of the central or a state government who may be authorised by the central government, by notification in the official gazette, to exercise the powers of a tax recovery officer; (45) "total income" means the total amount of income referred to in section 5, computed in the manner laid down in this act; i is (46) "total world income" includes all income wherever accruing or arising, except incomes which are not included in the total income under any of the provisions of chapter m and except any capital gains which are not includible in the total income of an assessee; (47) "transfer", in relation to a capital esset, includes the sale, exchange or relinquishment of the asset or the extinguishment of any' rights therein or the compulsory acquililition thereof under any law; , 25 (48) "unregistered firm" means a firm which is not a registered firm 3 (1) for the purposes of this act, "previous year" means-"previous ycar"deftned (a) the financial year immediately preceding the assessment year; or - 30 (b) if the accounts of the assessee have been made up to a date within the said financial year, then, at· the option of the assessee, the twelve months ending on such date; or (c) in the case of any person or business or class of person or business not falling within clause (a) or clause (b), such period as may be determined by the board or by any authority authorised by the board in this behalf; or (el) in the case of a business or profession newly set up in the 5 said financial year, the period beginning with the date of the setting up of the business or profession and-(i) ending with the said financial year, or (ii) if the accounts of the assessee have been made up to a date within the said financial year, then, at the option of 10 the assessee, ending on that date, or (iii) ending with the period, if any, determined under clause (c), as the case may be; or i (e) in the case of a business or profession newly set up in the 15 twelve months immediately preceding the said financial year-(i) if the accounts of the assessee have been made up to a date within the said financial year and the period from the date of the setting up of the business or profession to such date does not exceed twelve months, then, at the option of 20 the assessee, such period, or ' , (ii) if any period has been determined under clause (e), then the period beginning with the date of the setting up of the business or profession ani ending with that period, as the case may be: or i 25 (f) where the assessee is a partner in a firm and the firm has been assessed as such, then, in respect of the assessee's share of the income of the firm, the period determined as the previous year for the assessment of the income of the firm; or 4 of 1'38 31 of 19s6 (g) in respect of profits and gains from life insurance busi- 30 ness, the year immediately preceding the assessment year for which annual accounts are required to be prepare~ under the insurance act, 1938, or under that act read with section 43 of the life insurance corporation act, 1956; (2) where an assessee has newly set up a business or profession 3s in the said fincial year and his accounts are made up to a date in the assessment year in respect of a period not exceeding twelve months from the date of such setting up, then, notwithstanding anything contained in sub-clause (iii) of clause (el) of sub-section (1), the assessee shall, in respect of that business or profession, at his 40 option, be deemed to have no previous year for the said assessment yeai:' udder that clause and such option shall, in relation to the id1 mediately succeeding assessment year, have effect as an option exercised under sub-cleuse (i) of clause (e) of sub-section (1) (3) subject to the other provisions of this section, an assessee 5 may have different previous years in respect of separate sources of his income i i (4) where in respect of a particular source of income or in respect of a business or profession newly set up, an assessee has once exercised the option under clause (b) or sub-clause (ii) of clause 10 (d) or sub-clause (i) of clause (e) of sub-section (1) or has once been assessed, then, he shall not, in respect of that source, or, u the case may be, business or profession, be entitled to vuy the meaning of the expresdon "previous year" as then applicable to him, except with the consent of the income-tax officer and upon such conditions 15 as the income- tax officer may think fit to impose chapter ii basis of chabge, (l) where any central act enacts that income-tax shall be cbaqe of charged for any assessment year at any rate or rates, income-tax at income-tu 20 that rate or those rates shall be charged for that year in accordance with, and subject to the provisions of, this act in respect of the total income of the previous year or previous years, as the case may be of every person: provided that where by virtue of any provision of this act income-:as tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly (2) in respect of income chargeable under sub-section (1), mcometax shall be deducted at the source or paid in advance, where it is so deductible or payable under eny provision of this act 30 5 (1) subject to the provisions of this act, the total income of i of any previous year of a person who is a :resident includes all income ::ridcojde from whatever source derived which-(a) is received or is deemed to be received in india in iuch year by or on behalf of such person; or 35 - (b) accrues or arises or is deemed to accrue or arise to him in india during such year; or (c) aecru or ari8es to him outside hidia ciurlnj 1uch)'mr iii (b) 1&-6 (2) subject to the provisions of this act, the total income of any previous year of a person who is a non-resident includes all income from whatever source derived which-(a) is received or is deemed to be received in india in such yell" by or od behalf of such person; or 5 (b) accrues or arises or is deemed to accrue or arise to him in india during such year ezpzanation-income accruing or arising outside india shall not be deemed to be received in india within the meaning of this section by reason only of the fact that it is taken into account in a balance 10 sheet prepared in india jlciidlaci in s for the purposes of this act-iddfa (1) an individual is said to be resident in india in any previ-oui year, if he-(al is in india in that year for a period or periods amounting in all to one hundred and eighty-two days or 15 more; or (b) maintains or causes to be maintained for' hin~ a dwelling place in india for ~ period or periods amounting in all to one hundred and eighty-two days or more in that year 20 and has been in india for any time in that year; or (c) having within the four years preceding that year been in india for a period or periods amounting in all to three hundred and sixty-five days or more, is in india for a period or periods amountin~ in all to thirty days or more 25 in that year (2) a hindu undivided family, firm or other association of persons is said to be resident in india in any previous year in every case except where during that year the control and manaaement of its affairs is situated wholly outside india 30 (3) a company is said to be resident in india in any previous year, if-(i) it is an tndian company; or (ii) during that year, the control and management of its aftairs is situated wholly in india 35 (4) every other person is said to be resident in india in any previous year in every case, except where during that year the -, control and management of his affairs is situated wholly outside india 5 (5) if a person is resident in india in a previous year relevant to an assessment year in respect of any source of income, he shall be deemed to be resident in india in the previous year relevant to the assessment year in respect of each of his other sources of income 7 the following incomes shall be deemed to be received in the =to 10 previous year:-bueceiftd (i) the annual accretion in the previous year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in rule 8 of part a of the fourth schedule, (ii) the transferred balance in a recognised provident fund, to the extent provided in sub-rule (4) of rule 11 of part a of the fourth schedule 15 8 for the purposes of inclusion in the total income of an assessee, dlvidcdll any dividend declared by a company or distributed or paid by it income within the meaning of sub-clause (a) or sub-c1~use (b) or subclause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section 2 shall be deemed to be the income of the previous year in which 20 it is so declared, distributed orpaid, as the case may be •• (1) the following incomes shall be deemed to accrue or arise idcome i d' deemed to in n lalcciue or (i) all income accruing or arising, whether directly or in- r~~ft directly, through or from any business connection in india, or 25 through or :from any property in india, or through or from any asset or source of income in india, or through or from any money lent at interest and brought into ~ndia in cash or in kind or through the transfer of a capital asset situate in india; e:rplanation-in the case of a business of which all the! 30 operations are not carried out in india, the income of the business deemed under this clause to accrue or arise in india shall be only such part of the income as is reasonably attributable to the operations carried out in india (ii) income which falls under the head "salaries", if it is 35 earned in india; (iii) income chargeable under the head "salaries" payable in india by the government to a citizen of india but which is paid outside india for rendering service outside india; (iv) a dividend paid by an indian company outside india 40 (2) notwithstanding anything contained in sub-eection (1), any ,pension payable outside india to a person residing permanently outside india shall not be deemed to accrue or arise in india, if the pension is payable to a person referred to in article 314 of the constitution or to a person who, having been appointed before the 15th 5 day of august, 1947, to be a judge of the federal court or of a high court within the meaning of the government of india act, 1935, continues to serve on or after the commencement of the constitution as a judge in india chapter in incomes which do not form part of total income ::= :t 10 in computing the total income of a previous year of any perto ,iiiian son, any income falling within any of the following clauses shall not be included therein-10 (1) agricultural income; (2) any sum :received by an individual as a member of a hindu undivided family, where such sum has been paid out of the income of the family, or, in the case o"f any impartible estate, where such sum has been paid out of the income of the estate belonging to the family; j 5 (3) any receipts which are of a casual and non-recurring nature, unless they are--(i) capital gains, chargeable under the provisions of section 45; or " " (ii) receipts arising from business or the exercise of a zo profession or occupation; or (iii) receipts by way of addition" to the remuneration of an employee; (4) in the case of a non-resident, any income from interest on, or from premium on the redemption of, any bonds issued by 25 the central government under a loan agreement between the central government and th~ international bank for reconstruction and development or under a loan agreement between the central government and the development loan fund of the united states of america or by any industrial undertaking or ftn- 30 anclal corporation in india under a loan agreement with the said bank or fund, as the case may be, which is guaranteed by the central government; (5) subject to such conditions a!; the central government may prescribe, the value of any travel concession or assistance 35 received by or due to any person, being a citizen of india, from his employer for himself, his wife and children, in ronneetion with his proceeding on leave to his home-town or village in india; (6) in the case of an individual who is not a citizen of 40 indta,-(f) subject to such conditions as the central government may prescribe, passage moneys or the value of aly' 10 is 20 free or concessional passage received by or due to such individual from his employer for himself, his wife and children, in connection with his proceeding on home leave out of india; (ii) the remuneration received by him as ambassador, high commissioner, envoy, minister, charge d' alaira, commissioner, counsellor or the secretary, adviser or attache of an embassy, high commission, legation or commission of a foreign state, for service in such capacity; (iii) the remuneration received by him as a consuz de carriere whether called a consul-general, consul viceconsul, consular agent, pro-consul or by any other name, of a foreign state for service in such capacity; (iv) the remuneration received by him as a trade commissioner or other official representative in india of the government of a foreign state (not holding office as such in an honorary capacity), if the remuneration of the corresponding officials, if any, of the government resident for similar purposes in the country concerned enjoys a similar exemption in that country; (v) the remuneration received by him as a member of the staft of any of the officials referred to in clause (ii), clause (iii) or clause (iv) , if the member-3ci (a) is a subject of the country represented; (b) is not engaged in any business or profession or employment in india otherwise than as a member of such staft; and further, where the individual is a member of the staff of any official referred to in clause (iv) if the country represented has made corresponding provisions ~or similar exemptions in the case of, members of the staft of the corresponding officials of the government; ! 35 (vi) the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in india, provided the following conditions lu'e fulfllled--- (a) the foreign enterprise is not engaged in any trade or business in india; (b) his stay in india does not exceed in the aggregate a period of ninety days in such previous year; and (c) such remuneration is not liable to be deducted from the income of the employer chargeable under this act; i i i (mi) the remuneration !received by him chargeable under the head "salaries" for services rendered as a technician in the employment of the government or of a local authority <xl' of any corporation set up under any special law or in any business carried on in india, if he was not resident in 5 any of the four financial years immediately preceding the financial year in which he arrived in india to the extent mentioned below-(a) where his contract of service was approved by the central government before the commencement of 10 his service, such remuneration due to or received by him during the thirty-six months commencing from the date of his arrival in india; and' where any such person continues to remain in employment in india after the expiry of the thirty-six months aforesaid and the tax on x, his income chargeable under the head "salaries" is paid by the employer to the central govemment, the tax so paid by the employer for a period not exceeding twen ~yfour months following the expiry of the thirty-six months aforesaid; 20 (b) in other cases, such remuneration due to or received by him for the period of three hundred and sixtyfive days in all commencing from the date of his arrival - explanation-"techniciml" means a person having specialised knowledge and experience in constructional or 2s manufacturing operations, or in mining or in the generation or distribution of electricity or any other form of power, who is employed in india in a capacity in which such specalised knowledge and experience are actually utilised; (viii) any income chargeable under the head "salaries" so received by or due to any such individual being a non-resident, as remuneration for, services rendered in connection with his employment on a foreign ship where his total stay in india does not exceed in the aggregate a period of ninety days in the previous year; 35 (7) any allowances or perquisites paid or allowed as such outside india by the government to a citizen of india for render- ing service outside india; (8) in the case of an individual who is assigned to duties in india in connection with any co-operative technical assista1ice pro- ~ grammes and projects in accordance with an agreement entered into by the central government and the government of a foreign state (the tenns whereof provide for the exemption given 1:;t this clause)-5 10 (a) the remuneration received by him directly or indirectly from the government of that foreign state for such duties, and (b) any other income of such individual which accrues or arises outside india, and is not deemed to accrue or arise in india, in respect of which such individual is required to pay any income or social security tax to the government of that foreign state; is 20 (9) the income of any member of the family of any such individual as is referred to in clause (8) accompanying him to india, which accrues or arises outside india, and is not deemed to accrue or arise in india in respect of which such member is required to pay any income or social security tax to the government of that foreign state; (10) any death-cum-retirement gratuity received under the revised pension rules of the central government or under any similar scheme of a state government, a local authority or a corporation established by a central, state or provincial act or any paqment of retiring gratuity received after the first day of june, 1953 under the new pension code applicable to the members of the defence services; (11) any payment from a provident fund to which the provident funds act, 1925 applies; (12) the accumulated balance due and becoming payable to an employee participating in a recognised provident fund, to the· extent provided in rule 8 of part a of the fourth schedule; 30 (13) any payment from an approved superannuation fund made on the death of a beneficiary or in lieu of or in commutation of en annuity, or by way of refund of contributions on the death of a beneficiary; 3s (14) any special allowance or benefit, not being in the nature of an entertainment allowance or other perquisite within the meaning of clause (2) of section 17 specifically granted to meet expenses wholly, necessarily and exclusively incurred in the pel'-formance of the duties of an office or employment of profit, to the extent to which such expenses are actually incurred for that purpose; v5) (i) monthly payment on the 15 year annuity certificates issued by or under the authority of the central government or such other annuity certiflcate& ilbued by or unci the authority of that government as that government may, by notification in the official gazette, specify in this behalf, to the extent to which the amounts of the certificates do not exceed in each case the maximum amount which is permitted to be invested thereb1; 5 (ii) interest on treasury savings deposit certificates, post office cash certificates, post office national savings certificates, national plan certificates twelve year national plan savings certificates and such other certificates issued by the central government as that government may, by notification in the official 10 gazette, specify in this behalf, and interest on deposits in post office savings banks, to the extent to which the amounts of such certificates or deposits do not exceed in each case the maximum amount which is permitted to be invested or deposited therein; (iii) interest on securities held by the issue department of is the central bank of ceylon constituted under the ceylon monetary law act, 1949; (iv) interest payable-(a) by government or a local authority on moneys bor- ao rowed by it from sources outside india; (b) by an industrial undertaking in india on moneys borrowed by it under a loan agreement entered into with any such financial institution in a foreign country as mby be approved in this behalf by the central government by general or special order;· 2s (c) by an industrial undertaking ijil india on any moneys borrowed or debt incurred by it in a foreign country in respect of the purchase outside india of capital pkint and machinery, in any case where the loan or debt is approved by the central government, having regard to its terms generally 3et and in particular to the terms of its repayment; (16) scholarships, granted to meet· the cost of eduoation; (17) any daily allowance received by any person by reason of his membership of parliament or of any state legislature or of any committee thereof; 3s (18) any payment made, whether in cash or in kind, by the central government or any state government in pursuance of gallantry awards instituted or approved by the central ~ment; (19) any amount received by the ruler of an indian state 40 ii privy pune upcief article 291 of the constitution, ~ i (20) the income of a local authority which is chargeable under the head "interest on securities", "income from house pro· perty", "capital gains" or "income from other sources" or from a trade or business carried on by it which accrues or arises from 5 the supply of a commodity or service within its own jurisdictional area; (21) any income of a scientific research association for the time being approved for the purpose of clause (ii) of sub-section (1) of section 35 which is applied solely to the purposes of that 10 association; (22) any income of a university or other educational institution, existing solely for educational purposes and not for purposes of profit; 15 20 25 (23) any income of an association or institution established in india having as its object the control, supervision, regulation or encouragement in india of the games of cricket, hockey, football, tennis or such other games or sports as the central government may specify in this behalf from time to time by notification ill the ofticial gazette: provided that-(i) the association or institution applies its income, or accumulates it for application, solely to the objects for which it is established; (ii) no part of the income of the association l)r institution is· distributed in any manner to its members except as grants to any association or institution affiliated to it; 6dd (iii) the association or institution is, for the time being, approved for the purpose of this clause by the central government by general or special order: 30 16 gf 19z6 (24) any income chargeable under the head "interest on securities", "income from house property" and "income from other sources" of a registered union within the meaning of the indian trade unions act, 1926, formed primarily fur the purpose of regulating the relations between workmen end employers or between workmen and workmen; 35 19 of 1925 (25) (i) interest on securities which are held by, or are the property of, any provident fund to which the provident funds act, 1925, applies, and any capital gains of the fund arising from the sale, exchange or transfer of such securities; 40- (ii) any income received by the trustees on behalf of a recognised provident fund; (iii) any income received by the trustees on behalf of an approved superannuation fund: 258(b) ls-5(26) any income of a member of a scheduled tribe, as defined in clause (25) of article 366 of the constitution, residing in any area specified in part a or part b of the table appended to paragraph 20 of the sixth schedule to the constitution, or in the union territories of manipur and tripura, provided mch 5 member is not in the service of government income from 11 (1) subject to the provisions of sections 60 to 63 the follow-p~han ing income shall not be included in the total income of the previous business) year of the person in receipt of the incomeheld for religious or charitable piu'poiei (i) (a) income derived from property held under trust wholly jo for charitable or religious purposes, to the extent to which !>uch income is applied to such purposes in india; and where any such income is accumulated for application to such purposes in india to the extent to which the income so accumulated is not in exces~ of twenty-five per cent of the income from the property; is (b) income derived from property held under trust in part only for such purposes, to the extent to which such incom~~ j!> applied to such purposes in india; and where any such income is finally set apart for application to such purposes in india, to the extent to which the income so set apart is not in excess of twenty- 20 five per cent of the income from the property held under trust jn part: provided that so much of any income referred to in any of the preceding sub-clauses as is applied to purposes other than charitable or religious purposes 6s aforesaid or ceases to be 25 accumulated or set apart· for application thereto shall be deemed to be the income of such person of the previous year in which it is so applied or ceases to be so accumulated or set apart (ii) income from property held under trust-(a) created on or after the 1st day of april, 1952, for 30 charitable purpose which tends to promote international welfare in which india is interested, applied to such purposc46 outside india, and (b) for charitable or religious purposes, created before the 1st day of april, 1952, applied to such purposes outside 3s india: provided that the board by general or special ol'der" directed in either case that it shall not be included in the total income 'of the person in receipt of such income ezplclmtid'n-in this section "property" does not include business 40 12 (1) subject to the provisions of sections 60 to 63, any income id::ome nom derived from business carried on by or on behalf of a trust for =~-:'n b)' charitable or religious purposes and any income derived from ~t a,?d business carried on by or on behalf of a religious or charitable insti- ~~~=~lc 5 tution shall not be included in the total income of the previous year or rclilioub of the trustees, or as the case may be, of the institution, if the condi- purpoaes· tions specified in sub-section (2) are satisfied (2) the provisions of sub-section (1) following conditions are satisftedshall apply only if the 10 (a) the ipcome is applied in india wholly for the purposes of the trust or mtitution, as the ciilse may be; and (b) the business is carried on in the course of the actual carrying out of a primary purpose of the trust or institution (3) any income of a trust for charitable or religious purposes or is of a religious or charitable institution, derived from voluntary contributions and applicable solely to charitable or religious purposes, shell not be included in the total income of the trustees or the institution, as the case may be 13 nothing contained in section 11 or section 12 shall operate so sections 11 20 as to exclude from the total income of the previous year of the person =1;2i~tto in receipt thereofcertain cales (a) the income of any trust or charitable or religious institution, if under the terms of the trust or the rules governing the institution any part of such income enures directly or indirectly 25 for the benefit of any relative of the author of the trust or of the founder of the institution; (b) that part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public 30 ezplanation-in sections 11 12 and 13, "trust" includes any other legal obligation chapter iv computation of total income heads oj income3s 14 save as otherwise provided by this act, all income shall, for ~ead of the purposes of charge of income-tax and computation of total income idcome be classified under the following heads of income:-a-salaries b-interest on securities - c-income from house property d-profits and gains of business or profeasion e-capital gains f-income from other sources a-salariessalarin 15 the following income shall be chargeable to income-tax under the head "salaries"-(a) any salary due from an employer or a fonner employer to an assessee in the previous year, whether paid or not; 5 (b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a fonner employer though not due or before it became due to him; (c) any arrears of salary paid or allowed to himin the previous year by or on behalf of an employer or a former employer, 10 if not charged to income-tax for any earlier previous year dcductiods 16 the income chargeable under the head "salaries" shall be comfrom salaries puted after making the following deductions, namely:-(i) any amount not exceeding five hundred rupees, expended by the assessee on the purchase of books and other publications 15 necessary for the purpose of his" duties; (ii) in respect of any allowance in the nature of an entertainment allowance specifically granted to the assessee by his employer-(a) in the case of an assessee who is in receipt of a 20 salary from the government, a sum equal to one-fifth of his salary (exclusive of any allowance, benefit or other perquisite) or five thousand rupees, whichever is less; and (b) in the case of any other assessee who is in receipt of such entertainment allowance and has been continuously 25 in receipt of such entertainment allowance regularly from his present employer from a date before the 1st day of april, 1955, the amount of such' entertainment allowance regularly received by the assessee from his present employer in any previous year ending before the 1st day of april, 1955, or a 30 sum equal to one-:fifth of his salary (exclusive of any allowance, benefit or other perquisite) or seven thousand five hundred rupees, whichever is the least; (iii) any amount paid by the assessee in respect of taxes on professions, trades, callings or employments levied under any 35 state or provincial act; (tv) where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, and owns a conveyance which is used for the purposes of his employment, such sum as the income-tax oftlcer may estimate in respect of 40 such use as representing the expenditure incurred by him in its maintenance and as representing its normal wear and tear; 5 (v) any amount actually expended by the assessee, not being an amount expended on the purchase of books or other publications, or on entertainment or on the maintenance of a conveyance, which, by the conditions of his service, he is required to spend out of his remuneration wholly, necessarily and exclusively in the performance of his duties 17 for the purposes of sections 15 and 16 and of this section,-:-10 (1) "salary" includes-"salary" 'cperquiaitc, " and '-pzoftta in lieu of ~" dc:ftncd (i) wages; (ii) any annuity or pension; (iii) any gratuity; (iv) any fees, commissions, perquisites or profits in lieu i s of or in addition to any salary or wages; (v) any advance by way of loan or otherwise of salary; (vi) the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under rule 6 of 20 part a of the fourth schedule; and (vii) the aggregate of all sums that are comprised in the transferred balance, as referred to in sub-rule (2) of rule 11 of part a of the fourth schedule of an employee participating in a recognised provident fund, to the extent to which 2s it is chargeable to tax under sub-rule (3) thereof; (2) "perquisite" includelr-(i) the value of rent-free accommodation provided to the assesee by his employer; (ii) the value of any concession in the matter of rent 30 respecting any accommodation provided to the assessee by his employer; (iii) the value of any benefit or amenity granted or provided free of cost or at concessional rate in any of the following cases-(a) by a company to an employee who is a director thereof; s3 - (b) by a company to an employee being a person who has a substantial interest in the company; (c) by any employer (including a company) to an employee to whom the provisions of paragraphs (a) and (b) of this sub-clause do not apply and whose income under the head "salaries", exclusive of the value of all benefits or amenities not provided for by way of mone-s tary payment, exceeds eighteen thousand rupees; (iv) any sum paid by the employer in respect of any obligation which, but for such payment, would have been payable by the assessee; and (v) any sum payable by the employer, whether directly 10 or through a fund, other than a recognised provident fund or an approved superannuation fund, to effect an assurance on the life of the assessee or to effect a contract for an annuity; (3) "profits in lieu of salary" includes---(i) the amount of any compensation due to or received is by an assessee from his employer or former employer at or in connection with the termination of his employment or the modification of the terms and conditions relating thereto; (ii) any payment [other than any payment referred to in clause (10), clause (11) or clause (12) of section 10,] due to 20 or received by an assessee from an employer or a former employer or from a provident or other fund (not being an approved superannuation fund), to the extent to which it does not consist of contributions by the assessee or interest on such contributions as b-interest on securitiesid&eicit on 18 (1) the following amounts due to an assessee in the previous icciiriticl year shall be chargeable to income-tax under the head "interest on securities" ,-(i) interest on any security of the central or state govern- 30 ment; (ii) interest on debentures or other securities for money issued by or on behalf of a local authority or a company or a corporation established by a centrl, state or provincial act (2) nothing cantamed in bub-ection (1) shall be construed as 3s precluding an assessee from heinl charged to income-tax in respect of any interest on securlti received by him in a previous year if such interest had not been charged to income-tax for ady' earlier p11!vious year 19 subject to the provisions of section 21, the income chargeable deduaiunl under the head "interest on securities" shall be computed after from i1it~t' l on secun ici making the following deductions-(i) any reasonable sum expended by the assessee for the 5 purpose of realising such interest; (ii) any interest payable on moneys borrowed for the purpose of investment in the securities by the assessee 20 (1) in the case of a banking company-deductions 10 (i) the sum to be regarded as a sum ~easonably expended for ~~~~~::t the purpose referred to in clause (i) of section 19 shall be an in the' cisc of amount bearing to the aggregate of its expenses as are admissi- ~==~ ble under the provisions of sections 30, 31, 36 and 37 [other than clauses (iii), (vi) and (vii) o~ sub-section (1) of section 36] the same proportion as the gross receipts from interest on securities 15 20 (inclusive of tax deducted at source) chargeable to income-tax under section 18 bear to the gross receipts of the company from all sources which are included in the profit and loss account of the company; (ii) the amount to be regarded as interest payable on moneys borrowed for the purpose referred to in clause (ii) of section 19 shall be an amount which bears to the amount of interest payable on all moneys borrowed by the company the same proportion as the gross receipts from interest on securities (inclusive of tax deducted at source) chargeable to income-tax under section 18 bear to the gross receipts from all sources which are included in the profit and loss account of the company (2) the expenses deducted under clauses (i) and (ii) of sub'-section (1) shall not again form part of the deductions admissible under sections 30 to 37 for the purposes of computing the income of 30 the company under the head "profits and gains of business or profession" explanation-for the purposes of this section, "moneys borrowed" includes moneys received by way of deposits 21 notwithstanding anything contained in sections 19 and 20, any amounts not 35 interest chargeable under this act which is payable outside india deduc,tib1e l' eel 4i__jl: b t' bef th frl'dllntercat (not bemg mterest on a oan lssu ~ p_c , scnp ion ore e on se'curitiel 1st day of april, 1938) on which tax not been paid or deducted under chapter levu-b, and in respect of which there is no person in india who may be treated as an a,ent wider section 163 shall not <40 be deducted in computing the income charleable under the head "intereat on securities" c-income from house propertyincome fl'ml house property 22 the annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of 5 which are chargeable to income-tax, shall be chargeable to incometax under the head "income from house property" adnual 23 (1) for the purposes of section 22, the annual value of any l~~~:d property shall be deemed to be the sum for which the property might reasonably be expected to let from year to year: 10 provided that where the property is in :the occupation of a tenant and the taxes levied by any local authority in respect of the property are, under the law authorising such levy, payable wholly by the owner, or partly ·by the owner and partly by the tenant, a deduction shall be made equal to the part, if any, of the tenant's liability borne is by the owner e:rplanation-for the purposes of this sub-section in the case of a property the construction of which was completed before the 1st day of april, 1950, the total amount of such taxes, and in the case of any other property, one-half of the total 20 amount of such taxes shall be deemed to be the tenant's liability: provided further that in the case of a building comparising one or more residential unit the erection of which is begun and completed after the 1st day of april, 1961, the annual value as determined under this sub-section shall, for a period of three 25 years from the date of completion of the building, be reduced by a sum equal to the aggregate of-(i) in respect of any residential unit whose annual value does not exceed six hundred rupees, by the amount of such annual value; 30 (ii) in respect of any residential unit whose annual value exceeds six hundred rupees, by an amount of six hundred rupees; so, however, that the income in respect of any residential unit is in do case a loss 35 (2) where the property is in the occupation of the owner fer the purposes of his own residence, the annual value shall first be detennined as in sub-eection (1) and further be reduced byonehalf of the amount so determined or one thousand eight hundred rupees, whichever is less: 40 i' provided that the sum 80 arrived at shall not exceed ten per cent of the total income of the owner explanation-where any such residential unit as is referred to in the second proviso to sub-section (1) is in the occupation of the s owner for the purposes of his own residence, nothing contained in that clause shall apply in computing the annual value of that residential unit (3) where the property referred to ili sub-section (2) consists of one residential house only and it cannot actually be occupied by 10 the owner by reason of the fact that owing to his employment, busi· ness or profession carried on at any other place, he has to reside at that other place in a building not belonging to him, the annual value of such house shall-(a) if the house was not actually occupied by the owner 15 during the whole of the previous year be taken to be nil, or (b) if the house was actually occupied by the owner for a fraction of the previous year, be taken to be that fraction of the annual value determined under sub-section (2): provided that the following conditions are in either case fulfilled:-(i) the house is not actually let, and (ii) no other benefit therefrom is derived by the owner 24 (1) income chargeable under the head "income from house deductia property" shall, subject to the provisions <yf sub-section (2), be com-=: t'came 25 puted after making the following deductions, namely:-p~:'1c (i) in respect of repairs,-(a) where the property is in the occupation of the owner, or where the property is let to a tenant and the owner has undertaken to bear the cost of repairs, a sum equal to one- sixth of the annual value; 30 (b) where the property is in the occupation of a tenant who has undertaken to bear the cost of repairs,-(i) the excess of the annual value over the amount of rent payable for a year by the tenant; or (ti) a sum equal to one-sixth of the annual value, whichever is less; 3s - (ii) the amount of any premium paid to insure the property against risk of damage or destruction; 258(b) ls-8 i ij (iii) where the property is subject to a mortgage or other capital charge, the amount of any interest on such mortgage or charge; (iv) where the property is subject to an annual charge, not being a capital charge, the amount of such charge; (v) where the property is subject to a ground rent, the amount of such ground rent; (vi) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital; 10 (vii) any sums paid on account of land revenue in respect of the property; (viii) any sums spent to collect the rent from the property, not exceeding six per cent of the annual value of the property; (ix) where the property is let and was vacant during a part 15 of the year, that part of the annual value which is proportionate to the period during which the property is wholly unoccupied or, where the property is let aut in parts, that portion of the annual value appropriate to any vacant part, which is proportionate to the period during which such part is wholly un- 20 occupied; and (x) subject to such rules as may be made in this behalf, the amount in respect of rent from property let to a tenant which the assessee cannot realise' (2) the total amount deductible under sub-section (1) in res- 25 pect of property of the nature referred to in sub-sec;tion (3) of section 23 shall not exceed the annual value of the property as determined under section 23 25 notwithstanding anything contained in section 24, any annual amount not h bl d tho a t hi-'-' bl 30 deductible charge or mterest c argea e un er is c w cu is paya e ootfrom inclme side india (not being interest on a loan issued! for public subscrip-~~:e~9c tion before the 1st day of april, 1938), on which tax has not been paid or deducted under chapter xvii-b and in respect of which there is no person in india who may be treated as an agent under section 163 shall not be deducted in computing the income chargeable under the head "income from house property" 35 26 where property consisting of buildings or buildings and lands appurtenant thereto is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall - 40t in respect of such property be assessed as an association of persons, but the share of each such person in the income from the pro- perty as computed in accordance with sections 22 to 25 shall be included in his total income 5 27 for the purposes of sections 22 to 26-"owner ofhousc (i) an individual who transfers any house property to his r=r· or her spouse or minor child otherwise than for adequate consi- charge" deration shall be deemed to be the owner of the house property etc, defined so transferred; ie (ii) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate; is (iii) a member of a co-operative society to wliom a building or part thereof built by the society is allotted or leased under a house building scheme of the society shall be deemed to be the owner of that building or part thereof; (iv) "annual charge" means a charge to secure an annual liability, but does not include any tax in respect of property or income from property impo'sed by a local authority, or the central or a sta,te government; (v) "capital charge" means a charge to secure the discharge of a liability of a capital nature; (vi) taxes levied by a local authority in respect of any property shall be deemed to include service taxes levied by the local authority in respect' of the property d-profits and gains of business or profession28 the following income shall be chargeable to income-tax profits ind under the head "profits and gains of business or profession",-~ of buawssor (i) the profits and gains of any business or profession which profession was carried on by the assessee at any time during the previous 30 year; (ii) any compensation or other payment due to or received by,-l ~ i 3s - (a) any persan, by whatever name called, managing the whole or substantially the whole of the affairs of an indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto; (b) any person, by whatever name called, managing the whole or substantially the whole of the affairs in india of any other company, at or in connection with the termination of his office or the modification of the terms and conditions relating thereto; s (c) any person, by whatever name called, holding an agency in india for any part of the activities relating to the business of any other person, at or in connection with the termination of the agency or the modification of the terms and conditions relating thereto; 10 (iii) income derived by a trade, professional or similar association from specific services performed for its members e:r:planation i-the profits and gains of a business shall include the profits and gains of managing agency e:r:pzanation 2-where speculative transactions carried on by an is assessee are of such a nature as to constitute a business, the business (hereinafter' referred to as "speculation business") shall be deemed to be distinct and se~arate from any other business 1dcoma 21 the income referred to in section 28 shall be computed in the :r ~:r manner specified in sections 30 to 43 20 buiideaa or plofeuion, how cem-dutecl item, repaid 30 in respect of rent, repairs and insurance for premises, used for ::acc f:- the purposes of the business or profession, the following deductions buildillp shall be allowed-(a) where the premises are occupied by the assessee---(i) as a tenant, the rent paid for such premises; and 2s further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs; (ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises; (b) any sums paid on account of land revenue, local rates 30 or municipal taxes; (c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises ad 31 in il"espect of machinery, plant or furniture used for the puri'!:= of poses of the business or profession, the following deductions shall juchidej" be allowed-35 r:t!n (i) the amount paid on account of current repairs tj;1ereto; (ii) the amount of any premium paid in respect of insurance against risk of damage or destruction thereof 32 (1) in respect of depreciation of buildings, machinery, plant or depreciatiod furniture owned by the assessee and used for the purposes of the business or profession, the following deductions shall, subject to the provisions of section 34, be allowed-s (i) in the case of ships other than ships ordinarily plying on inland waters, such percentage on the actual cost thereof to the assessee as may in any case or class of cases be prescribed; 10 (ii) in the case of buildings, machinery, plant or furniture, other than ships covered by clause (i), such percentage on the written down value thereof as may in any case or class of cases be prescribed; is (iii) in the case of any building, machinery, plant or furniture which is sold, discarded, demolished or destroyed in the previous year (other than the previous year in which it is first brought into use), the amount by which the moneys payable in respect of such building, machinery, plant or furniture, together with the amount of scrap value, if any, fall short of the written down value thereof: provided that such deficiency is actually written off in the books 20 of the assessee explanation-for the purposes of this clause,-(1) "moneys payable" in respect of any building, machinery, plant or furniture includes-(a) any insurance salvage or compensation moneys payls able in respect thereof; (b) where the building, machinery, plant or furniture is sold, the price for which it is sold; (2) "sold" includes a transfer by way of exchange or a compulsory acquisition under any law for the time being in force (iv) in the case of any building which has been newly erected after the 31st day of march, 1961, the building being used solely for the purpose of residence of persons employed in the business and drawing a remuneration not exceeding two hundred rupees per mensem, a sum equal to 20 per cent of the actual cost of the building to the assessee in respect of the previous year of erection of the building; but any such sum shall not be deductible in determining the written down value ~) where, in the assessment of the assessee, (or, if the assessee is a registered firm or an unregistered firm assessed as a registered 40 firm, in the assessment of its partners) full effect cannot be given to any allowance wlder clause (i)or clause (ii) of sub-section (1) in any previous year owing to there being no profits or gains chargeable for that previous year, or owing to the profits or gains chargeable being less than the ellowance, then, subject to the provisions of sub-5 section (2) of section 72 and sub-section (3) of section 73, the allowance or part of the allowance to which effect has not been given as the case may be, shall be added to the amount of the allowance for depreciation for the following previous year and deemed to be part of that allowance, or if there is no such allowance for that previous year, be deemed to be the allowance for that previous year, and so on for 10 the succeeding previous years ~ciopment 33 (1) in respect of a new ship acquired or new machinery or rc to plant (other than office appliances or road transport vehicles (installed after the 31st day of march, 1954, which is owned by the assessee and is wholly used for the purposes of the business carried on by him, a sum by way of development rebate, equivalent to-(i) in the case of a ship acquired after the 31st day of december, 1957, forty per cent and in the case of a ship acquired before the 1st day of january, 1958, twenty-five per cent of the actual cost of the ship to the assessee, and 20 (ii) in the case of machinery or plant installed before the 1st day of april, 1961, twenty-five per cent and in the ease of machinery or plant installed after the 31st day of march, 1961, twenty per cent of the actual cost of the machinery or plant to the assessee, shall, subject to the provisions of section 34, be allowed as a deduction :zs in respect of the previous year in which the ship was acquired or the machinery or plant was installed (2) in the case of a ship acquired or machinery or plant installed after the 31st day of december, 1957, where the total income of the assessee assessable for the assessment year relevant to the previous 30 year in which the ship was acquired or the machinery or plant installed [the total income for this purpose being computed without making any allowance under sub-section (1)] is nil or is less than the full amowlt of the development rebate calculated at the rate applioable +hereto under that sub-section,-3s (i) the sum to be allowed by way of development rebate for that assessment year under sub-section (1) shall be only such amount as is sufficient to reduce the said total income to nil: and 40 (ii) the amount of the development rebate, to the extent to which it has not ~ allowed as aforesaid, shall be c8ttled s 10 forward to the following assessment year, and the develop: ment rebate to be allowed for the following assessment year shall be such amount as is sufficient to reduce the total income of the assessee assessable for that assessment year, computed in the manner aforesaid, to nil, and the balance of the development' rebate, if any, still outstanding shall be carried forward to the following assessment year and so on, so however that no portion of the development rebate shall be carried forward for niore than eight assessment years immediately succeeding the assessment year relevant to the previous year in which the ship was acquired or the machinery or plant installed ej:planation-where for any assessment year development rebate is to be allowed in accordance with the provisions of subsection (2) in respect of ships acquired or machinery or plant is installed in more than one previous year, and the total income of the assessee assessable for that assessment year [the total· income for this purpose being computed without making any allowance under sub-section (1)] is less than the aggregate of the amount due to be allowed in respect of the assets aforesaid for that assessment year, 20 the following procedure shall be followed, namely:-(i) the allowance under clause (ii) of sub-section (2) shall be made before any allowance under clause (i) of that sub-section is made; and (ii) where an allowance has to be made under clause 2s (ii) of sub-section (2) in respect of amounts carried forward from more than one assessment year, the amount carried forward from an earlier assessment year shall be allowed before any amount carried forward from a later assessment year (3) where in a scheme of amalgamation, a company (herein-30 after in this sub-section referred to as the predecessor) sells or otherwise transfers to the company formed in pursuance of the predecessor's amalgamation with that company (hereinafter in this subsection referred to as the successor) any ship, machinery or plant in respect of which development rebate has been allowed to the 3s predecessor under sub-section (1) ,-(a) the successot shall continue to fulfil the conditions mentioned in sub-section (3) of section 34 in respect of the res~rve created by the predecessor and in respect of the period within which such ship, machinery or plant shall 40 rwt be sold or otherwise transferred and in default of any of these conditions, the provisions of sub-section (5) of section 155 shall apply to the successor as it would have applied to the predecessor had it committed the default; (b) the balance of development rebate, if any, stili outstanding to the predecessor in respect of such ship, machinery or plant shall be allowed to the successor in accordance with the provisions of sub-section (2), so,_ however, that the total period for which the balance of development rebate shall be 5 carried forward in the assessments of the predecessor and the successor shall not exceed the period of eight years specified in sub-section (2) and the successor shall be treated as the assessee in respect of such ship, machinery or plant for the purposes of section 33 and section 34 10 - explanation-for the purposes of this sub-section, "amalgamation" means the merger of two companies (each of which is hereinafter in this explanation referred to as the amalgamating company) to form one company (hereinafter in this explanation referred to as the amalgamated company) in such a manner that-15 (i) all the property of the amalgamating companies immediately before the amalgamation becomes the property of the amalgamated company by virtue of the amalgamation; (ii) all the liabilities of the amalgamating companies immediately before the amalgamation become the lillbilities of the 20 amalgamated company by virtue of the amalgamation; and (iii) all the shareholders of the amalgamating companies immediately before the amalgamation become shareholders of the amalgamated company by virtue of the amalgamation, otherwise than as a result of the acquisition of property of one 25 company by another company pursuant to the purchase of such property by the other company or as a result of the distribution of such property to the other company after the winding up of the first mentioned company; 1 of 1956 (4) where a firm is succeeded to by a private company, as ~o defined in the companies act, 1956, in the business carried on by --it as a result of which the firm sells or otherwise transfers to the private company any ship, machinery or plant, the provisions of clauses (a) and (b) of this sub-section shall, so far as may be, apply to the firm and the company 35 explanation-the provisions of this clause shall apply only where-' (i) all the property of the firm before the succession becomes the property of the company; (ii) all the liabilities of the firm immediately before the 40 succession become the liabilities of the company; and - (iii) all the partners of the firm immediately before the succession become shareholders of the company 34 (1) the deductions referred to in sub-section (1) of section conditions 32 shall be allowed only if the prescribed particulars have been ~~ d:r:!afurnished; and the deduction referred to in section 33 shall be ancc and allowed only if the particulars prescribed for the purpose of clause ~~::~mcnt s (i) and clause (ii) of sub-section (1) of section 32 have been furnished by the assessee in respect of the ship or machinery or plant (2) for the purposes of section 32-10 11 of 1922 2 of 18116 (i) the aggregate of all deductions in respect of depreciation made under sub-section (1) of section 32 or under the indian income-tax act, 1922 or under any act repealed by that act or under the indian income-tax act, 1886, shall, in no case, exceed the actual cost to the assessee of the buildings, machinery, plant or furniture, as the case may be; is (ii) nothing in clause (i) or clause (ii) of sub-section (1) of section 32 shall be deemed to authorise the allowance for any previous year of any sum in respect of any building, machinery, plant or furniture sold, discarded, demolished or destroyed, in that year 20 (3) (a) the deduction referred to in section 33 shall not be allowed unless an amount equal to seventy-five per cent of the development rebate to be actually allowed is debited to the profit and loss account of the relevant previous year and credited to a reserve account to be utilised by the assessee during a period of 25 ten years next following for the purposes of the business of the undertaking, other than-(i) for distribution by way of dividends or profits; or (ii) for remittance outside india as profits or for the creation of any asset outside india: 54 af 19411 30 provided that this clause shall not apply where the assessee is a company, being a licensee within the meaning of the electricity (supply) act, 1948 or where the ship h~s been acquired or th r machinery or plant has been installed before the 1st day of janu ary, 1958 35 (b) if any ship, machinery or plant is sold or otherwise transferred by the assessee to any person at any time before the expiry of eight years from the end of the previous year in which it war acquired or installed, any allowance made under section 33 in respect of that ship, machinery or plant shall be deemed to have ,,/, 40 been wrongly made for the purposes of this act, and the provisions of sub-section (5) of section 155 shall apply accordingly: 258(b)i;s-7 provided that this clause shall not apply where the ship, machinery or plant is sold or otherwise transferred by the assessee to the government, a local authority, a corporation established by a central, state or provincial act or a government company as defined in section 617 of the companies act, 1956 or where the sale s 1 of j956 or transfer of the ship, machinery or plant is made in connection with the amalgamation or succession, referred to in sub-section (3) of section 33 ekpenditure 35 (1) in respect of expenditure on scientific research, the od aciatiftc reaearcla, following deductions shall be allowed-10 (i) any expenditure (not being in the nature of capital expenditure) laid out or expended on scientific research related to the business; (ii) any sum paid to a scientific research association which has as its object the undertaking of scientific research or to a ) s university, college or other institution to be used for scientific research: provided that such association, university, college or institution is for the time being approved for the purposes of this clause by the prescribed authority; 20 (iii) "any sum paid to a university, college or other institution to be used for research in social science or statistical research related to the class of business carried on, being a university, college or institution which is for the time being approved for the purposes of this clause by the prescribed 2s authority; (iv) in respect of any expenditure of a capital nature on scientific research related to the business carried on by the assessee, such deduction as may be admissible under the provisions of sub-section (2) 30 (2) for the purposes of clause (iv) of sub-section (1) ,-(i) one-fifth of the capital expenditure incurred in any previous year shall be deducted for that previous year; and the balance of the expenditure shall be deducted in equal instalments for each of the four immediately succeeding previous 3s years e~lanation-where any capital expenditure has been incurred before the commencement of the business, the aggregate of the expenditure so incurred within the three y-ears immediately preceding the commencement of the business shall 40 be deemed to have been incurred in the previous year in which the business is commenced; (ii) notwithstanding anything contained in clause (i), where an asset representing expenditure of a capital nature 5 ceases to be used in a previous year for scientific research related to the business and the value of the asset at the time of the cessation, together with the aggregate of deductions already allowed under clause (i) falls short of the said expenditure, then-10 (a) there shall be allowed a deduction for that previous year of an amount equal to such deficiency, and (b) no deduction shall be allowed under that clause for that previous year or for any subsequent previous year; is 20 (iii) if the asset mentioned in clause (ii) is sold, without having been used for other purposes, in the year of cessation, the sale price shall be taken to be the value of the asset at the time of the cessation; and if the asset is sold, without having been used for other purposes, in a previous year subsequent to the year of cessation, and the sale price falls short of the value of the asset taken into account at the time of cessation, an amount equal to the deficiency shall be allowed as a deduction for the previous year in which the sale took place; (iv) where a deduction is allowed for any previous year under this section in respect of expenditure represented wholly or partly by an asset, no deduction shall be allowed under clauses (i), (ii) and (iii) of sub-section (1) of section 32 for the same previous year in respect of that asset; 30 (v) where the asset is used in the business after it ceases to be used for scientific research related to that business, depreciation shall be admissible under clauses (i), (ii) and' (iii) of sub-section (1) of section 32 (3) if any question arises under this' section as to whether, and if so, to what extent, any activity constitutes or constituted, or any asset is or was being used for, scientific research, the board shall 35 refer the question to the prescribed authority, whose decision shall be final «() the provisions of sub-section (2) of section 32 shall apply in relation to deductions allowable under clause (iv) of sub-section (1) as they apply in relation to deductions allowable in respect of 40 depreciation other deductions 36 (1) the deductions provided for in the' following clauses shall be allowed in respect of the matters dealt with therein in , computing the income referred to in section 28-(i) the amount of any premium paid in respect of insurance against risk of damage or destruction of stocks or stores used 5 for the purposes of the business or profession; (ii) any sum paid to an employ;e as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission: 10 provided that the amount of the bonus or commission is reasonable with reference to-(a) the pay of the employee and the conditions of his service; (b) the profits of the business or profession for the r 5 previous year in question; and (c) the general practice in similar business or profession; (iii) the amount of the interest paid in respect of capital borrowed for the purposes of the business or profession; 20 explanation-recurring subscriptions paid periodically by shareholders or subscribers in such mutual benefit societies which fulfil such conditions as may be prescribed, shall be deemed to be capital borrowed within the meaning of this clause; 25 (iv) any sum paid by the assessee as an employer by way of contribution towards a recognised provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of :recognising the provident fund or approving the superannuation fund, as the case may be; and 30 subject to such conditions as the board may think fit to specify in cases where the contributions are not in the nature of annual contributions of fixed amounts or annual contributions fixed on some definite basis by reference to the income chargeable under the head 'salaries' or to the contributions or to the number of 35 members of the fund; (v) any sum paid by the assessee as an employer by way of contribution towards an approved gratuity fund created t y him for the exclusive benefit of his employees under an irrevocable trust; 40 (vi) in respect of animals which have been used for the purposes of the business or profession otherwise than as stock-intrade and have died or become permanently useless for such purposes, the difference between the actual cost to the assessee 5 of the animals and the amount, if any, realised in respect of the carcasses or animals; (vii) subject to the provlslons of sub-section (2), debt, or part thereof, which is established to have become a bad debt in the previous year; 10 (viii) in respect of any special reserve created by a financial corporation which is engaged in providing long-term finance for industrial development in india, an amount not exceeding ten per cent of the total income carried to such reserve account: provided that the corporation is for the time being approved by the central government for the purposes of this clause: 15 provided further that where the aggregate of the amounts carried to such reserve account !rem time to time exceeds the paid-up share capital (excluding the amounts capitalised from reserves) of the corporation, no allowance under this clause shall be made in respect of such excess 20 (2) in making any deduction for a bad debt or part thereof for which provision is made in clause (vii) of sub-section (1), the following rules shall apply:-(i) no such deduction shall be allowed unless such debt 25 or part thereof-(a) has been taken into account in computing the income of the assessee of that previous year or of an earlier previous year, or represents money lent in the ordinary course of the business of banking or money-lending which 30 is carried on by the assessee, and (b) has been written off as irrecoverable in the accounts of the assessee for that previous year; (ii) if the amount ultimately recovered on any such debt or part of debt is less than the difference between the debt or pll'rt and the amount so deducted, the deficiency shall be deduc-35 tible in the previous year in which the ultimate recovery is made; (iii) any such debt or part ot debt may be deducted if it has already been written off as irrecoverable in the accounts cf an earlier previous year, but the ipcome-tax officer had not allowed it to be deducted on the ground that it had not been established to have become a bad debt in that year; s (iv) where any such debt or part of debt is written oft as irrecoverable in the 'accounts of the previous year and the income-tax officer is satisfied that such debt or part became a bad debt in any earlier previous year not falling beyond a period of four previous years immediately preceding the previous 10 year in which such debt or part is written off, the provisions of sub-section (6) of section 155 shall apply gene-raj 37 (1) any expenditure (not ,being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or is expended wholly, necessarily and exclusively for the purposes of the business or profession shall be allcwed in computing the income chargeable under the head "profits and gains of business or profession" (2) notwithstanding anything contained in sub-section (1), any 20 expenditure which is in the nature of entertainment expenditure shall not be allowed except in the case of a company, and in the case of a company any such expenditure shall be su,bject to the following restrictions, that is to say, no such expenditure shall be allowed which exceeds the aggregate amount computed as hereunder:-25 (i) on the first r,i 10,00,000 of the pr;fits and ,ains of the business (computed before making any allowance under section 33 or in respect of entertainment expenditure) at the rate of i % or 30 ri 5,000 whichever il higher; (n) on the next ri 40,00,000 of the profits and pins of the business (computed in the manner aforeaaid) at the rate iif 1%; 35 (iii) on the next r,i 1,20,00,000 of the profits and gains of the business (computed in the manner aforesaid) at the rate of l%, (it!) on the balance of the profits and gains of the buliness (computed in the manner aforesaid) nil buijdingetc 3s (1) where a part of any pre?lises is used as dwellinll house partly uaod by the assessee,-lor t;lisincss, etc, or not ) h" ded· d b 1 f 1 exclulively (a t e uchon un er su -c ause (t) 0 cause (a) 10 wed section 30, in the case of rent, shall be such amount as of the 45 income-tax officer may determine having regard to the proportionate annual value of the part used for the purpose of the business or profession, and in the case of any su\n paid for repairs, such sum as is proportionate to the part of the premises used for the purpose of the business or profession; 5 (b) the deduction under clause (b) of section 30 shall be such sum as the income-tax officer may determine having regard to the part so used (2) where any building, machinery, plant or furniture is not 10 exclusively used for the purposes of the business or profession, the deductions under sub-clause (ii) of clause (a) and clause (c) of section 30, clauses (i) and (ii) of section 31 and clauses (i), (ii) and (iii) of sub-section (1) of section 32 shall be restricted to a fair proportionate part thereof which the income-tax officer may 15 determine, having regard to the user of such building, machinery, plant or furniture for the purposes of the business or profession 39 where a managing agent of a company is liable under an managing agreement in writing made for adequate consideration to share coagemncm~ '0 1s51 n managing agency commission with a third party or third parties, the 20 said agent and the said party or parties shall file a declaration showing the proportion in which such commission is shared between them under the agreement, and on proof to the satisfaction of the income-' tax officer of the facts contained in such declaration, such agent and each such party shall be chargeable only on the share to which such 25 agent or party is entitled under the agreement 40 notwithstanding anything to the contrary in sections 30 to 39, amounts nol the following amounts shall not be deducted in computing the deductible income chargeable under the head "profits and gains of business or profession" , (a) in the case of any assessee-30 35 (i) any interest, chargeable under this act which is payable outside india (not being interest on a loan issued for public subscription before the 1st day of april, 1938), on which tax has not been paid or deducted under chapter xvii-b and in respect of which there is no person in india who may be treated as an agent under section 163; (ii) any sum paid on account of any cess, rate or tax - levied on the profits or gains of any business or profession or assessed at a proportion of, or otherwise on the basis of, any such profits or gains; (iii) any payment which is chargeable under the head "salaries", if it is payable outside india and if the tax has not been paid thereon nor deducted therefrom under chapter xvii-b; (iv) any payment to a provident or other fund estab-5 lished for the benefit of employees of the assessee, unless the assessee has made effective arrangements to secure that tax shall be deducted at source from any payments made from the fund which are chargeable to tax under the head "salaries"; 10 (b) in the case of any firm, association of persons or body of individuals or any hindu undivided family, any payment of interest, salary, bonus, commission or remuneration made by the firm to any partner of the firm, by the association to any member of the association, by the body to any individual member of the 15 body, or by the hindu undivided family to any member of the family: provided that any interest paid to any member of the hindu undivided family on his self-acquired and separate funds lent to the family shan not be disallowed under this clause; 20 (c) in the case of any company-(i) any expenditure which results directly or indirectly in the provision of any remuneration or benefit or amenity to a director or to a person who has a substantial interest in the company or to a relative of the director or of such person 25 as the case may be, (ii) any expenditure or allowance in respect of any assets of the company used by any person referred to in sub-clause (i) either wholly or partly for his own purposes or benefit, 30 if in the opinion of the income-tax officer any such expenditure or allowance as is mentioned in sub-clauses (i) and (ii) is excessive or unreasonable having regard to the legitimate business needs of the company and the benefit derived by or accruing in sub-clause (i) ; 35 explanation-the provisions of this clause shall apply notwithstanding that any amount not to be allowed under this clause is included in the total income of any person referred to in sub-clause (i) (d) in the case of a banking company, the amounts which 40 have been allowed as a deduction in computing its income chargeable to income-tax under the head "interest on securities" under the provisions of sub-section (1) of section 20 '1 (1) where an allowance or deduction has been made in the =bla assessment for any year in respect of loss, expenditure or trading co ta liability incurred by the assessee, and subsequently during any previous year the assessee has obtained, whether in cash or in any other 5 manner whatsoever, any amount in respect of such loss or expenditure or some benefit in respect of such trading liability by way of remission or cessation thereof, the amount obtained by him or the value of benefit accruing to him, shall be deemed to be profits and gains of business or profession and accordingly chargeable to 10 income-tax as the income of that previous year, whether the business or profession is continued in that year or not (2) where any building, machinery, plant or furniture which is owned by the assessee and which was or has been used for the purposes of business or profession is sold, discarded, demolished or des-is troyed in the previous year, anc! the moneys payable in respect of such building, machinery, plant or furniture, as the case may be, together with the amount of scrap value, if any, exceed the written down value, so much of the excess as does not exceed the difterence between the actual cost and the written down value shall be charge-~o able to income-tax as income of the business or profession of the previous year in which the sale took: place or the money payable was determined, as the case may be: provided that where the bull ding sold, discarded, demolished or destroyed is a building to which explanation 5 to section 43 applies, 25 and the moneys payable in respect of such building, together with the amount of scrap value if any, exceeds the actual cost as determined under that explanation so much of the excess as does not exceed the difference between the actual cost so determined and the written down value shall be chargeable to income-tax as income of the busi-30 ness or profession of such previous year explanation-the provisions of this sub-section shall apply not-withstanding that the business or profession for the purposes of which the building, machinery, plant or furniture was being used is no longer in existence at the time when the building, machinery, 3s plant or furniture is sojd discarded, demolished or destroyed (3) where an asset representing expenditure of a capital nature on scientific research within the meaning eyf clause (iv) of subsection (1) of section 35, read with clause (4) of section 43, is sold, whether during the continuance of the business or after the cessa-40 tion thereof, without having been used for other purposes, and the proceeds of the sale together with the total amount of the deductions made under clause (i) of sub-section (2) of section 35 exceed the amount of the capital expenditure, the excess sr the amount of 258(b) l~ - the deductions so made, whichever is the less, shall be chargeable te income-tax as income of the business <xl' profession of the previous ~ear in which the sale took place (4) where a deduction has been allowed in respect of a bad debt or part of debt under the provisions of clause (vii) of sub-aection (1) s of section 36, then, if the amount subsequently recovered on any such debt or part is greater than the difference between the debt or part of debt and the amount so allowed, the excess shan be chargeable to income-tax as income of the business or profession of the previous year in which it is recovered 10 ezplanatwn-the expression "moneys payable" in sub-section (2) and the expression "sold" in sub-sections (2) and (3) shall have the same meanings as in sub-section (1) of section 32 special 42 for the purpose of computing the profits or gains of any busi-=:a!0r ness consisting of the prospecting for or extraction or production of j 5 in the cue mineral oils in relation to which the central government has entered ~=_ into an agreement with eny person for the association or participation illi cie •• ror in such business of the central government (which agreement has mlduai oil been laid on the table of each house of parliament), there shall be made in lieu of, or iil addition to, the allowances admissible under this 20 act, such allowances as ere specified in the agreement in relation-(a) to expenditure by way of infructuous or abortive exploration expenses in respect of any area surrendered prior to the beginning of commercial production by the assessee; (b) after the beginning of commercial production, to expendi- ~s ture incurred by the assessee, whether before or after such commercial production, in respect of drilling or exploration activities or aervices or in respect of physical assets used in that connection, except assets on which allowance for depreciation is admissible under section 32; and 30 (c) to the dep1etion qf mineral oil in the mining area in respect of the assessment year relevant to the previous year in which commercial production is begun and for such succeeding year or years as may be specifted in the agreement; ~ such allowances shan be computed and made in the mallner 35 ~ifted in the agreement, the other provisions of this act koaing deemed for this purpose to have been modifted to the extent nec('ssary to give effect to the tenns of the agreement ~ in sections 28 to 41 and in this section, unless the context other- definitions wise require-of ccnaidlo termi re -(1) "actual cost" means the actual cost of the aaaeta to the ~o from assessee, reduced by that portion of the cost thereof, if any, as p~flta and s has been met directly or indirectly by any other person or autho- =:e: or rity profolion explanation 1-where an asset is used in the business after it ceases to be used for scientific research related to that business and a deduction has to be made under clause (i), clause (ii) or 10 clause (iii) of sub-section (1) of section 32 in respect of that aaaet, the actual cost of the asset to the assessee shall be the actual cost to the assessee as reduced by the amount of any deduction allowed under clause (iv) of sub-section (1) of section 35 or under any corresponding provision of the indian income-tax act, 1922 is explanation 2-where an asset is acquired by the assessee by way of gift or inheritance, the actual cost of the asset to the assessee shall be the written down value thereof as in the case of the previous owner for the previous year in which the asset is so acquired or the market value thereof on the date of such acq1:lisi-20 tion, whichever is the leu explanation 3-where, before the dlate of acquisition by the assessee, the assets were at any time used by any other person for the purposes of his business or profeuion and the income-tax ofticer is satisfied that the main purpose of the transfer of such 2s assets, directly or indirectly to the assessee, was the reduction of a liability to income-tax (by claiming depreciation with reference to an enhanced cost), the actual cost to the assessee shall be such an amount as the income-tax officer may, with the previous approval of the inspecting assistant commissioner, determine 30 having r,ard to all the circumstances of the case explanation 4-where assets which had once belonged to the assessee and had been used by him for the purposes of his business or profession and thereafter ceased to be his property by reason of transfer or otherwise, are re-acquired by him, the actual cost to 35 the assessee shall be the actual cost to him when he first acquired the assets less the aggregate of the depreciation actually allowed to him under this act and any allowance made under clause (iii) of sub-section (1) of section 32 of this ·act or under the corresponding provisions relating to depreciation and other allow-40 ances of the indian income-tax act, 1922, or under any executive orders issued when the indian income-tax act, 1886 was in foree, or the actual price for which the asset is re-acquired by him, whichever is the less expla1l4tion 5-where a building previously the property of the assesaee is brought into use for the purpose of the business "r professian after the 28th day of february 1946, the actual eost to the assessee shall be the actual cost of the building to the assessee, as reduced by an amount equal to the i depreciation calculated at 5 the rate in force on that date that would have been allowable had the building been used for the aforesaid purposes since the date of its acquisition by the assessee expla1l4tion 6-when any capital asset is transferred by a company to its subsidiary company, then, if the conditions of 10 clause (iv) of section 47 are satisfied, the actual cost of the transferred capital asset to the subsidiary company shall be taken to be the same as it would have been if the parent company had continued to hold the capital asset for the purposes of its bustness; 15 (2) "paid" means actually paid or incurred according to the method of accounting upon the basis of which the profits or gains are computed under the head "profits and gains of business or profession"; (3) ''plant'' includes ships, vehicles, books, scientific appara- 20 tus and surgical equipment used for the purposes of the business or profession; (4) (i) "scientific research" means any activities in the fie-ids of natural or applied science for the extension of knowledge; (ii) references to expenditure incurred on scientific research 25 include all expenditure incurred for the prosecution, or the provision of facilities for the prosecution of scientific research, but do not include any expenditure incurred in the acquisition of rights in, or arising out of, scientific research; (iii) references to scientific research related to a business or 30 class of business include-(4) any scientific research which may lead to or facilitate an extension of that business or, al the case may be, all businesses of that class; (b) any scientific research of a medical nature which has 35 a special relation to the welfare of workers employed in that business or, as the case may be, all businesses of that class; (5) "speculative transaction" means a transaction in which a coatract for the purchase or sale of any commodity, including stocks and shares, is periodically or ultimately settled otherwise 40 than by the actual delivery or transfer of the commodity ar scrips: }1rovided that for the purposes of this ciauje-; (a) a contract in respect of raw materials or merchandise entered into by a person -in the course of his mmufacturing or merchanting business to guard against loss through future price fluctuations in respect of his contracts for actual delivery of goods manufactured by him or merchandise sold by him; or 10 is (b) a contract in respect of stocks and shares entered into by a dealer or investor therein to guard against loss in his holdings of stocks and shares through price fluctuations; or (c) a contract entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrage to guard against loss which may arise in the ordinary course of his business as such member; shall not be deemed to be a speculative transaction; (6) "written down value" means-(a) in the case of assets acquired in the previous year, the actual cost to the assessee; 20 25 30 (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 or any act repesled by that~, or under any executive orders issued when the indian incometax act, 1886 was in force explanation 1-when in a case of succession in business or profession, an assessment is made on the successor under sub4ection (2) of section 170 the written dbwn value of any asset shall be the amount which would have been taken as its written down value if the assessment had been made directly on the person succeeded to 35 -explanation 2-when any capital asset is transferred by a company to its subsidiary company, then, if the conditions of clause (iv) of section 47 are satisfied, the written down value of the transferred capital asset to the subsidiary company shall be taken to be the same as it would have been if the parent company had continued to hold the capital asset for the purposes of its business explanation 3-any allowance in respect of any dl)reciation carried forward under sub-section (2) of section 32 shall be deemed to be depreciation "actually allowed" insurance notwithstanding anything to the contral'y contained in the pro bulldca visions of this act relating to the computation of income chargeable under the head clinterest on securities", clincome from house property", "capital gains" or clincome from other sources", or in section 199 or in sections 28 to 43, the profits and gains of any 'business of insurance, 5 including any such business carried on by a mutual insunmce company or by a co-operative society shall be computed in accordance with the rules contained in the first schedule e-capitaz gains capital -41 any proflts or gains arising from the transfer of a capital blset 10 effected in the previous year shall, save as otherwise provided in sections 53 and 54, be chargeable to income-tax under the head clcapital gains", and shall be deemed to be the income of the previous year in which the transfer took place capital 41 notwithstanding anything contained in section 45, where there 15 p,ids ~n die- is a transfer by way of distribution of the capital assets of a company :~!~o~set~ on its liquidation, the company shall not be chargeable to income-tax by co~~- under the head clcapital gains" in respect of such distribution, but the ~~:! hqul- shareholder who has received any portion of the capital assets shall be chargeable to income-tax under the head clcapital gains" in res- 20 pect of the market value on the date of distribution of such portion as is in excess of the aggregate of the following amounts, namely:-(i) the cost of acquisition of the shares to him; and (ii) any sum forming part of the value of the capital assets so distributed as is assessable as dividend within the meaning of 25 sub-clause (e) of clause (22) of section 2 tnndction 47 (j) nothing contained in section 45 shall apply to the following aot reprded tranders'-•• trarilfer (i) any distribution of capital assets on the total or partial partition of a hindu undivided family; 30 (ii) any distribution of capital assets on the dissolution of a firm; (iii) any transfer of a capital asset under a gift or will or on irrevocable trust; (iv) any transfer of a capital asset by a company to its sub- 35 aidiary company, if-(a) the parent company or its nominees hold the wholt_ of the share capital of the subsidiary company, and (b) the subsidiary company is an indian company and ia - resident 48 the income chargeable under the head "capital gains" shall be mode of co~puted by d~ucting from the full value of the consideration re- :f:r:l':' ceived or accruing as a result of the transfer of the capital asset the tiona following amounts, namely:-s (i) expenditure incurred wholly, necessarily and exclusively in connection with such transfer; (ii) the cost of acquisition of the capital asset to the assessee and the cost of any improvement of the asset incurred or borne by the 8si~ssee 10 49 where the capital asset became the property of the assessee- c::ot with reference to (i) on any distribution of assets on the total or partial parti-= of tion of a hindu undivided family; acquiiition (ii) under a gift or will: (iii) (a) by succession, inheritance or devolution, or is (b) on any distribution of assets on the dissolutign of a firm, body of individuals or other association of persons, or (c) on any distribution of assets on the liquidation of a company, or (d) under a transfer to a revocable or irrevocable trust, 20 the cost of acquisition of the asset shall be deemed to be the cost for which the previous owner of the property acquired it, as increased by the cost of any improvement of the assets incurred or borne by the previous owner or the assessee, as the case may be so where the capital asset is an asset in respect of which a deduc- s~ial pro-25 tion on account of depreciation has been obtained by the assessee in ~~tia:or any previous year either under this act or under the indian income- colt of uor 19u tax act, 1922, or any act repealed by that act, or'under executive ::::!~~:of a of 1886 orders issued when the indian income-tax act, 1886, was in force, the depreciable provisions of sections 48 and 49 shall be subject to the following modi- uaetl 30 fications:-(1) the written down value, as defined in clause (6) of section 43 of the asset, as adjusted, shall be taken as the cost of acquisition of the asset (2) where under any provision of section 49, read with sub-3s section (2) of section 55, the fair market value of the asset on the -1st day of january, 1954, is to be taken into account at the option of the assessee then, the cost of acquisition of the asset shall, at the option of the assessee, be the fair market value of the asset on the said date, as reduced by the amount of depreciation, if any, allowed to the assessee after the said date, and as adjusted ~ce 51 where any capital asset was on any previous occasion the sub-=r ject of negotiations for its transfer, any advance or other money received and re1aided by the assessee in respect of such negotiations s shall be deducted from the cost for which the asset was acquired or the written down value or the fair market value, as the case may be, in computing the cost of acquisition ~dera-52 where the person who acquires a capital asset from an assessee tniiifei ': ~ directly or indirectly connected with the assessee and the income- 10 ~ tax officer has reason to believe that the transfer was effected with meat the object of avoidance or reduction of the liability of the assessee under section 45, the full value of the consideration for the transfer shall, with the previous approval of the inspecting assistant commissioner, be taken to be the fair market value of the capital asset is on the date of the transfer capital 53 notwithstanding anything contained in section 45, where a =:zempt capital gain arises from the transfer of one or more capital 8lk pts, ix being buildings or lands appurtenant thereto, the income of whi~h is chargeable under the head "income from house property", ana 20 the full aggregate value of the consideration for which the transfer is made does not exceed twenty-five thousand rupees, the capital gain shall not be included in the total income of the assessee: provided that this section shall not apply in any case where the aggregate of the fair market values of all capital assets, being build- 25 ings or lands appurtenant thereto the income of which is chargeable under the head "income from house property" owned by the assessee immediately before the transfer aforesaid is made, exceeds the sum of rupees fifty thousand profit 011 tale 54 where a capital gain arises from the transfer of a capital 30 ~~ asset to which the provisions of section 53 are not applicable, being ~eacr:r r- buildings or lands appurtenant thereto the income of which is chargeable under the head "income from house property", which in the two years immediately preceding the date on which the transfer took place, was being used by the assessee or a parent of his mainly 35 for the purposes of his own or the parent's own residence, and the assessee has within a period of one year before or after that date purchased a new property ·for the purposes of his own residence, then, instead of the capital gain being charged to income-tax as income of the previous year in which the transfer took place, it shall, 40 if the assessee so elects in writing before the assessment is made, be dealt with in accordance with the following provisions of this section, that is to say,-(i) if the amount of the capital gain is greater than the oost of the new asset, the difference between the amount of the capital gain and the cost 'cyf the new asset shall be charged under aection "45 as income of the previous year; or 5 (ii) if the amount of the capital gain is equal to or less than the cost of the new asset, the capital gain shall not be charged under section 45 55 (1) for the purposes of sections 48, 49 and 50,-(a) "adjusted", in relation to written down value or fair 10 market value, means diminished by any loss deducted or increased by any profit assessed, under the provisions of clause (iii) of sub-section (1) of section 32 or sub-section (2) of section 41, as the case may be; (b) "cost of any improvements", in relation to a capital asset,-is 20 (i) where the capital asset became the property of the previous owner or the assessee before the 1st day of january, 1954, and the fair market value of the asset on that day is taken as the cost of acquisition at the option of the assessee, means all expenditure of a capital nature incurred in making any additions or alterations to the capital asset on or after the said diate by the previous owner or the assessee, and 25 (ii) in any other case, means all expenditure of a capital nature incurred in making any additions or alterations to the capital asset by the assessee after it became his property or by the previous owner, -30 but does not include any expenditure which is deductable in computing the income chargeable under the head "interest on securities", "income from house property", profits and gains of business or profession", or "income from sources", and the expression "improvements" shall be construed accordingly 258(b) ls-9 - (2) for the purposes of sections 48 and 49, "cost of acquisition", in relation to a capital asset,-(i) where the capital asset became the property of th~ assessee before the 1st day of january, 1954, means the cost of acquisition of the assessment to the assessee or the fair market s value of the asset on the 1st day of january, 1954, at the option of the assessee; (ii) where the capital asset became the property of the assessee by any of the modes specified in section 49, and the capital asset became the property of the previous owner before the 10 1st day of janu8!1"y, 1954, means the cost of the capital asset to the previous owner or the fair market value of the asset on the 1st day of january, 1954, at the option of the assessee; (iii) where the capital asset became the property of the assessee on the distribution <1f the capital assets of a company on is its liquidation and the assessee has been assessed to income-tax under the head "capital gains" in respect of that asset under section 46, means the fair market value of the asset on the date of distribution (3) where the cost for which the previous owner acquired the 20 property cannot be ascertained, the cost of acquisition to the previous owner means the fair market value on the date on which the capital asset became the' property of the previous owner f-income ftom othet soutces58 (1) income of every kind which is not to be excluded from 25 the total income under this act shall be chargeable to income-tax under the head "income from other sources", if it is not chargeable to income-tax under any of the heads specified in section 14, items a to e (2) in particular, and without prejudice to the generality of the 30 provisions of sub-section (1), the following income shall be charge- able to income-tax under the head "income from other sources", namely:-(i) dividends; (ii) income from machinery, plant or furniture belonging to the assessee· and let on hire, if the income is not chargeable to income-tax under the head "profits and gains of business or profession"; 5 10 (iii) where an assessee lets on hire machinery, plant or furniture belonging to him and also buildings, and the letting of the buildings is inseparable from the letting of the said machinery, plant or furniture, the income from such letting, if it is not chargeable to income-tax under the head "profits and gains of business or profession" - 57 the income chargeable under the head "income from other dedu",tiodi sources" shall be computed after making the followin~ deductions, namely:-i 15 (i) in the case of dividends, any reasonable sum paid by way of commission or remuneration to a banker or any other person for the purpose of realising such dividend on behalf of the assessee; 20 (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of section 56, deductions, so far as may be, in accordance with the provisions or sub-clause (ii) of clause (a) and clause (c) of section 30, section 31, and sub-section (1) of section 32 and subject to the provisions of sections 34 and 38; (iii) any other expenditure (not being in the nature of capital expenditure) laid out or expended wholly, necessarlly and exclusively for the purpose of making or earning such income 25 -amounts dot sa notwithstanding anything to the contrary contained in section deductible 57, the following amounts shall not be deductible in computing the income chargeable under the head "income from other sources", didlely:-(4) in the case of any assessee---; 5 (i) any personal expenses of the assessee; (ii) any interest chargeable under this act which is payable outside india (not being interest on a loan issued for public subscription before the 1st day of april, 1938) on which tax has not been paid or deducted under chapter 10 xvii-b and in respect of which there is no person in india who may ·be treated as an agent under section 163; - (iii) any payment which is chargeable uftder the head "salaries", if it is payable outside india, unless tax has been paid thereon or deducted therefrom under chapter xvii-b; is (b) in the case of a company, any expenditure or allowance of the nature referred to in clause (c) of section 40, notwithstanding that the amount thereof is included in the total income of any person referred to in sub-clause (i) of clause (c) of section 40 20 59 (1) the provisions of sub-section (1) of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head "profits and gains of business or profession" (2) when any buildings, machinery, plant or furniture to which 25 clauses (ii) and (iii) of sub-section (2) of section 56 apply are sold, discarded, demolished or destroyed, the provisions of sub-sectiod (2) of section 41 shall apply, so 'far as may be, in computing the income of an assessee under section 56 as they apply in computing the income of an assessee under the head "profits and gains of bust- 30 ness or profession" e:epltmation-for the purpose of this section, the expression "sold" shall have the same meaning as in sub-section (1) of section ~ 32 chapter v income of other pensions, included in assessee's total income80 all income arising to any person by virtue of a transfer whe- transfer of ther revocable or not and whether effected before or after the com- income s mencement of this act shall, where there is no transfer of the assets :=ra!!!i: from which the income arises, be chargeable to income-tax as the of assets ·1ncome of the transferor and shall be included in his total income 81 all income arising to any person by virtue of a revocable revocable transfer of assets shall be chargeable to income-tax as the income of ::!er of 10 the transferor and shall be included in his total income 82 (1) the provisions of section 61 shall not apply to any in- transfer hcome arising to any person by virtue of a transferrevocacified~le for a ape (1) by way of trust which is nat revocable during the life- period time of the beneficiary, and, in the case of any other transfer, is which is not revocable during the lifetime of the transferee; or (ii) made before the first day of april, 1961 which is not revocable for a period exceeding six years: provided that the transferor derives no direct or indirect benefit from such income in either case i 20 (2) notwithstanding anything contained in sub-section (1), all income arising to any person by virtue of any such transfer shall be chargeable to income-tax as the income of the transferor as and when the power to revoke the transfer arises, and shall then be included in his total income 25 63 for the purposes of sections 60, 61 and 62 and of this section,- "tdra~rll''' an revocd d b bl'f able trans-(a) a transfer shall be eeme to e revoca e 1·-fcor" defined (i) it contains any provision for the re-transfer directly or indirectly of the whole or any part of the income or assets to the transferor, or 30 (ii) it, in any way, gives the transferor a right to reassume power directly or indirectly over the whole or any part of the income or assets; (b) "transfer" includes any settlement, trust, covenant, eement or arrangement i "- in computing the total income of any individual there shall be included all such income as arises directly or indirectlylncome of individual to include income of ipouic, ~or child, etc (i) to the spouse of such iildividual from the membership of the spouse in a firm carrying on a business in which such individual is a partner; (ii) to a minor child of such individual from the admission of the minor to the benefits of partnership in a firm in which such individual a partner; ! (iii) subject to the provisions of section 27, to the spouse of such individual from assets transferred directly or indirectly to 10 the spouse by such individual otherwise than for adequate consideration or in connection with an agreement to live apart; (iv) to a minor child, not being a married daughter of such individual, from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate is consideration; and (v) to any person or association of persons from assets transferred otherwise than for adequate consideration to the person or association of persons by such individual for the immediate or deferred benefit of his or her spouse or a minor child 20 (not being a married daughter) or bdth liability of penod in respect of income included in the income of another per-bon 65 where, by reason of the provisions contained in this chapter, the income from any asset or from membership in a firm of a person other than the assessee is included in the total income of the assessee, the person in whose name such asset stands or who is a member zs of the firm shall, notwithstanding anything to the contrary contained in any other law for the time being in force, be liable, on the service of a notice of demand by the income-tax officer in this behalf to pay that portion of the tax levied on the assessee which is attributable to the income so included, and the provisions of chapter 03 xvii-d shall, so far as may be, apply accordingly: provided that where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax which is attributable to the income from the assets so included chapl'er vi aoouaation of income and set off or carry forward of loss aggregation of income66 in computing the total income of an assessee, there shall be :rotal s included all income on which no income-tax is payable under chap- mcome ter vii and any amount in respect of which the assessee is entitled to a deduction from the amount of income-tax on his total income with which he is chargeable for any assessment year in accordance with, and to the extent provided in sections 87 and 88 10 67 (1) in computing the total income of an assessee who is a ~~~idg '! partner of a firm, whether the net result of the computation of total pahrt~r" the aarem income of the firm is a profit or a loss, his share (whether a net income of profit or a net loss) shall be computed as follows:-the firm (4) any interest, salary, commission or other remuneration i s paid to any partner in respect of the previous year shall be deducted from the total income of the firm, and the balance ascertained and apportioned among the partners; (b) where the amount apportioned to the partner under clause (a) in a profit, any salary, interest, commission or other 20 remuneration paid to the partner by the firm in respect of the previous year shall be added to that amount, and the result shall be treated as the partner's share in the income of the firm; (c) where the amount apportioned to the partner under clause (a) is a loss, any salary, interest, commission or other 2s remuneration paid to the partner by the firm in respect of the previous year shall be adjusted against that amount, and the result shall be treated as the partner's share in the income of the firm (2) the share of a partner in the income or loss of the firm, as 30 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 firm has been determined under each head of income (3) any interest paid by a partner on capital borrowed by him 3s for the purposes of investment in the firm shall, in computing his income chargeable under the head "profits and gains of business 01' profession" in respect of his share in the income of the firm, be deducted from the share, but no other deduction shall be allowed in respect of the said share (4) if the share of a partner in the income of a registered firm s or a firm treated as registered in accordance with the provisions of clause (b) of section 183, as computed under this section, is a loss, such loss may be set off, or carried forward and set off, in accordance with the provisions of this chapter explancition-in this section, "paid" has the same meaning as is to assigned to it in clause (2) of section 43 cub ere/lita 68 where any sum is found credited in the books o! an assessee maintained for any previous year and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not in the opinion of the income-tax oftlcer is satisfactory, the sum so credited shall be deemed to be the income of the assessee and shall be chargeable to income-tax as the income of that previous year unexplaiued d where in the financial year immediately preceding the assess-investdicnts·ment year the assessee has made investments which are not record- 20 ed in the books of account, if any, maintained by him for any source of income, and the assessee offers no explanatie·n about the nature and source of the investments or the explanation offered by him is not, in the opinion of the income-tax officer, satisfactory, the value of the investments shall be deemed to be the income of the assessee of 2s such financial year set ofj, or carry forward and set ofj ' - fset off of 10si 70 save as otherwise provided in this act, where the net result rom one source for any assessment year in respect of any source falling under any ~=~do:= head of income is a loss, the assessee shall be entitled to have the 30 source under amount of such loss set off against his income from any other source eead or:~ under the same head come set off oflols '11 where in respect of any assessment year the net result of = asa::~ the computation under any of the heads of income mentioned in another section 14 other than "capital gains" is a loss to the assessee, the 3s assessee shall, subject to the other provisions of this chapter, be entitled to have the amount of such loss set off against his income assessable for that assessment year under any other head: provided that, where the total-income includes any income assess; able under the head "capital gains", the loss computed under any other head of income, if the assessee so desires, shall not be set off against the income under the head "capital gains" but shall be set 5 off against his income assessable under any other head of income 72 (1) where for any assessment year the net result of the carry feu computation under the head "profits and gains of business or profes- :;rdo~n:u!i~ lion" is a loss to the assessee, not being a loss sustained in a specu- nci 10ne1 lation business, and such loss has not been wholly set off in accord-10 ance with the provisions of section 71, so much of the loss as is not so set off or the whole loss, where the assessee had no income under any other head, shall, subject to the other provisions of this chapter, be carried forward to the following assessment year, ana--is (i) it shall be set off against the profits and gains, ii any, of any business or profession carried on by him and assessable for that assessment year: i provided that the business or profession for which the 1081 was originally computed continued to be carried on by him in the previous year relevant for that assessment year; and 20 (ii) if the loss cannot be wholly so set off, the amount of loss not so set off shall be carried forward to the fouowina assessment year and so on (2) where any allowance or part thereof is, under sub-section 25 (2) of section 32 or sub-section (4) of section 35, to be caltied forward, effect shall first be given to the provisions of this section (3) no loss shall be carried forward under this section for more than eight assessment years immediately succeeding the assessment year for which the loss was first computed 30 73 (1) any loss, computed in respect of a speculation businesl loelea ia carried on by the assessee, shall not be set off except against profits =~~~~0ja and gains, if any, of another speculation business (2) where for any assessment year any loss computed in re~pect of a speculation business has not been wholly set off under sub-3s section (1), so much of the loss as is not so set off or the whole loss where the assessee had no income from any other speculation business, shall, subject to the other provisions of this chapter be carried forward to the following assessment year, and-258 (b) ls-io (i) it shall be set off against t1o1e proijts and gains if any of any speculation business carried on by him assessable for that assessment year; and (ii) if the loss cannot be wholly so set off the amount of loss not so set off shall be carried forward to the foliowinl s assessment year and so on (3) in respect of allowance on account of depreciation or "pital expenditure on scientific research the provisions of sub-section (2) of section 72 shall apply in relation to speculation business as they apply in relation to any other business 10 (4) no loss shall be carried forward under this section for more than eight assessment years immediately succeeding the assessment year for which the loss was first computed loiklundcr 74 (1) where in respect of any assessment year the net result ~'~pitlhead of the computation under th:! head "capital gains" is a loss to the is pin assessee, such loss shall, subject to the other provisions of this chapter be carried forward to the following assessment year and set off against capital gains assessable for that assessment year, and if it cannot be so set off, the amount thereof not so set off shall be carried forward to the following assessment year and 80 on: 20 provided that where the loss computed in respect of any assesli!e, not being a company, for any assessment year does not exceed five thousand rupees, it shall not be carried forward under this subsection (2) no loss shall be carried forward under sub-section (1) for 2s more than eight assessment years immediately succeeding the asse -ment year for which the loss was first computed xoe of 75 (1) where the assessee is a registered firm any loss which registered cannot be set off against any other income of the firm shall be apporfirms honed between the partners of the firm, and they alone shall be ed- 30 titled to have the amount of the loss set off and carried forward for set off under sections 71, 72, 73 and 74 (2) nothing contained in sub-section (1) of section 72, sub-aection (2) cf section 73 or sub-section (1) of section 74 shall entitle any assessee, being a registered firm, to have its loss carried for- 35 ward and set off under the provisions of the aforesaid sections lolses of 76 in the case of an unregistered firm assessed under the provi-;::1"= siens of clause (b) of section 183 in respect of any assessment year, ed1 rep itl 10186"8 for that assessment year shall be dealt with as if it were a lcrcd firma· registered firm 77 (1) where the assessee is an unregistered firm which has not louc of been assessed as a registered firm under the provisions of clause (b) ~ltered f d imiuii or their o section 183, any loss of the firm shall be set off or carried forwar partners and set off only against the income of the firm s (2) where the assessee is a partner of an unregistered firm or a firm which has not been assessed as a registered firm under the provisions of clause (b) of section 183 and his share in the income cf the firm is a loss, then, whether the firm has already been assessed or not "';1 -",~ 10 (a) such loss shall not be set off under the provisions of section 71, sub-section (1) of section 73 or sub-section (1) of section 74; (b) nothing contained in sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74 shall entitle the assessee to have such loss carried forward and set off against his own income 78 (1) where a change has occurred in the constitution of a firm, car:?, f~rnothing in this chapter shall entitle the firm to have carried forward :;~ aros::t and set off so much of the loss proportionate to the share of a retired!:b ciuc i of 20 or dec sed partner computed in accordance with section 67 as ex- con~~ti:n ceeds his share of profits, if any of the previous year in the firm, or of finnor on t'tl t h b fi f f h 'd 1 h' h luccu\on en i e any par ner to t e ene t 0 any portion 0 t e sal oss w ic is not apportionab1e to him under section 67 (2), where any person carrying on any business or profession has 25 been succeeded in such capacity by another person otherwise than by inheritance, nothing in this chapter shall entitle any person other : than the person incurring the loss to have it carried forward and set off against his income 79 notwithstaning anything contained in this chapter, no loss carry for-30 incurred in any year prior to the previous year in the case of a com- wffardf alnd sct b h' h h bl' boo oiscs pany, not emg a company m w ic 'e pu ic are su stantially in- in ,ae of terested, shall be carried forward and set off against the income of the certaln (omprevious year unless on the last day of the previous year the shares of plmes the company carrying not less than fifty-one per cent of the voting 35 power were beneficially held by persons who beneficially held shares of the company carrying not less than fifty-one per cent of the voting power on the last day of the year or years in which the loss was incurred so notwithstanding anything contained in this chapter, no loss submission 40 "hidi has not been determined in pursuance of a return filed under lof return for section 139 shall be carried forward and set off under sub-section (1) osses of section 72 or sub-sec'ion (2) of section 73 or sub-section (1) of sectjon 74 - incomes forming part of total income on which no income-tax is payable81 income-tax shall not be payable by a co-operative society- llkoim of c:e-operativ _eli ••(i) in respect of the profits and gains 'of business carried 011 s by it, if it is-(a) a society engaged in carrying on the business of banking or providing credit facilities to its membersj or (b) a society engaged in a cottage industryj or (c) a society engaged in the marketing of the agricultural 10 produce of its membersj or (d) a society engaged in the purchase of agricultural implements, seeds, livestock or other axticles intended for agri- culture for the purpose of supplying them t;:, its members; or (e) a society engaged in the processing without the aid is of power of the agricultural produce of its members; or (1) a primary society engaged in supplying milk raised by its members to a federal milk co-operative society: provided that, in the case of a co-operative society which is also engaged in activities other than those mentioned in this clause, 30 nothing contained herein shall apply to that part of its proftts and gains as is attributable to such activities and as exceeds fifteen thousand rupees; (ii) in resiject of so much of the profits and gains of businell carried on by it as does not exceed fifteen thousand rupees, if it 2s is a co-operative society other than a co-operative society referred to in clause (i); (iii) in respect of any interest and dividends derived from -it investments with any other co-operative society; (iv) in respect of any income derived from the letting of 30 godowns or warehouses for storage, processing or facilitating t~ marketing of commodities; (v) in respect of ay interest on securities chargeable under ection 18 or any income from property chargeable under ection 22, where the total income of the co-operative society does not exceed twenty thousand rupees and the society is not - s housing society or an urban consumer's society or a society carrying on transport business or a society engaged in the performance of any manufacturing operations with the aid of power: provided that nothing contained in this section shall apply to a colo operative society carrying on insurance business in respect 'c1f the protits and gains of that business computed in accordance with section 44 ezpzanation-for the purposes of this section, "an urban consumer's co-operative society" means a society for the benefit of the con-umers within the limits of a municipal corporation, municipality, is municipal committee, notified area committee, town area or cantonment 82 income-tax shall not be payable by an assessee, who is a dividenjl b f t·· t t f d"d d d from comero er 0 a co-opera lve socie y in respec 0 any ivl en s receive operative by him from the society soeiot)', 20 83 income-tax shall not be payable by an assessee, which is an income of authority constituted under any law for the time being in force for !::~;~nl the marketing of commodities, in respect of any income derived from the letting of godowns or warehouses for storage, processing or facilitating the marketing of com'modities 2s m (1) save as otherwise hereinafter provided, income-tax shall in orne of newly estanot be payable by an assessee on so much of the profits or gains bushiid inderived from any industrial undertaking or hotel to which this section dusdtril! un erl_mal ppbes as do not exceed six per cent per annum on the capital em- (lr hotell ploy'cd in the undertaking or hotel computed in the prescribed 30 manner (2) this section applies to any industrial undertaking which fulfils all the following conditions, namely:-(i) it fs not formed by the splitting up or the reconstructfon of a business already in existence; 35 (ii) it is not fonned by the transfer to a new business of a - building, machinery or plant previously used for any purpose; (iii) it has begun or begins to manufacture or produce articles in any part of india at any time within a period of eighteen years from the 1st day of april, 1948, or such flu1her period as the - central government may, by notification in the otftcial gazette, specify with reference to any particular industrial undertaking; (iv) it employs ten or more workers in a manutaeturinl process carried on with the aid of power or employs twenty or more workers in a manufacturing process carried on without s the aid of power (3) this section applies to any hotel which-(a) starts functioning on or after the rst day of april, 1961, and is not formed by the splitting up, or the reconstruction of, business already in existence or by the transfer to a new bum- 10 ness of building machinery or plant previously used in any othel' business; (b) is owned and run by a company registered in india with a paid-up capital of not less than five hundred thousand rupees; (e) is run in premises which ar owned by the company; is (d) has such number and types of guest rooms and provides such amenities as may be prescribed, having regard to the population and ~he tourist importance of the place in which the hotel is located; and (e) is for the time being approved for the purposes of this ~ sub-section by the central government (4) if the central government is satisfted that, having regard to the circumstances relating to an industrial undertaking, it is no lon~r necessary in the public interest to continue the exemption conferred by this section, it may, by notification in the ofticial 2s gazette, direct that the exemption conferred by this section shall cease to apply to that industrpi1 undertaking (5) the profits or gains o~ an industrial undertaking or hotel to which this section applies shall be computed in accordance with the provisions contained in chapter iv-d 30 (6) nothing in this section shall affect the application of the provisions contained in chapter xi-d in relation to the profits or ~im of an industrial undertaking or hotel to which this section appliell (7) the provisions of this section shall in relation to an industrial undertaking, apply to the assessment-3s (i) for the assessment year relevant to the previous year in which an undertaking begins to manufacture or produce articles, and (ii) where the assessee is a co-operative society, for the six assessment years immediately succeeding, and where the assessee is any other person, for the four assessment years immediately succeeding s (i) the pro,visions of this section shall, in relation to a hotel, apply to the assessment for the financial year next following the previous year in which the hotel starts functioning and for the four assessments immediately succeeding 85 subject to any rules that may be made by the board in this fr~:: 10 behalf income-tax shall not be payable by a shareholder in respect indultrial of so much of any dividend paid or deemed to be paid to him by an ::=~~i industrial wldertaking or a hotel to which section 84 applies as is attributable to that part of the profits or gains on which income-tax is not payable under section 84 is 18 income-tax shall not be payable by an assessee in respect of ~~:!,inthe fouowing-(i) the interest due on any sekurity of the central government issaed or declared to be income-tax free; 20 (ii) the interest due on any security of a state government issued income-tax free the income-tax whereon is payable by the state government; (iii) if the assessee is a partner of an unregistered firm, any portion of the assessee's share in the profits and gains of the firm computed in the manner laid down in section 67 on which incometax has already been paid by the firm; as (iv) if the assessee is a partner of a registered ftrm, the amount which represents the difference between-(a) the assessee's share in the total income of the firm, and 30 (b) his share in such total income as reduced by the income-tax, if any, payable by the firm, the shares in either case being computed in the manner laid down in section 67; and (v) if the assessee is a member of an association of persons, 3s or' a body of individuals other than a hindu undivided family, a company or a firm, any portion of the amount which he is entitled - to receive from the association or body on which income-tax has already been paid by the association or body rebates and reliefs a-rebate of income-tax87 (1) subject to the provisions of this section, the assessee ihall be entitled to a deduction, from the amount of income-tax on his total 5 income with which he is chargeable for any assessment year, of an amount equal to the income-tax calculated at the avera~ rate of income-tax on the following sums, namely:-rf!'bate on life insurance premia, annuities and conn-ibution til provident fund ctc; (a) where the assessee is an individual, any sums paid in the previous year by the assessee out of his total income-10 (i) to effect or to keep in force an insurance on the lif of the assessee or on the life of the wife or husband of the assessee; or (ii) to effect or to keep in force a contract for a deferred annuity on the life of the assessee or on the life of the wife or is' husband of the assessee; or (iii) as a contribution to any provident fund to which the provident funds act, 1925, applies; 19 of i,as, (b) where the assessee is a hindu undivided family, ,ny sums paid in the previous year by the assessee ont of its total in- 20 come to effect or to keep in force an insurance on the life of any male member of the family or of the wife of any such member; (c) any sum deducted in the previous year from the salary payable by or (1il behalf of the government to any individual, being a sum deducted in accordance with the conditions of his 25 service, for the purpose of securing to him a defe1'l'ed annuitl or making provision for his wife or children, in so far as th~ sum so deducted does not exceed one-fifth of the salary; (d) if the assessee is an employee participating in a recognised provident fund, his own contributions to his individual account 30 in the fund' in the previous year, to the extent provided in rule 7 of part a of the fourth schedule; (e) if the assessee is an employee participating in an approved superannuation fund, any sum paid in the previous year by him by way of contribution towards the superannuation fund ,~ 35 (2) the provisions of clauses (a) and (b) of sub-section (1) shall apply only to so much of any premium or other payment made on a policy other than a contract of deferred annuity as is not in excess of ten per cent of the actual capital sum assured s erplanation-in calculating any such capital sum, no account shall be taken-(i) of the value of any premiums agreed to be returned, or i (ii) of any benefit by way of bonus or otherwise over and 10 above the sum actually assured, which is to be or may be received under the policy by any person (3) the aggregate of the sums in respect of which a deduction of income-tax is allowed under sub-section (1), shall not exceed, in the case of an individual, one-fourth of his total income ot eight 15 thousand rupees, whichever is less, and in the case of a hindu undivided family, one-fourth of its total income or sixteen thousand rupees, whichever is less ' 88 (1) subject to the provisions of this section, the assessee shall j)ouatiods be entitled to a deduction from the amount of income-tax on his !~c:::t-20 total income with which he is chargeable for any assessment year pcjiei of an amount equal to the income-tax calculated at the average rate of income-tax on any sums paid by him in the previous year as donations to any institution or fund to which this section applies or in respect of any sums paid by him on or after the 1st day of 25 april, 1960, as donations to government or to any local authority to be utilised for any charitable purpose (2) no deduction shall be made under sub-section (1) if thp aggregate of the sums paid as aforesaid by the assessee is less than two hundred and fifty rupees 30 (3) no deduction shall be made under sub-section (1) in res~ of any sums paid in excess of seven and a half per cent of the assessee's 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 a deduction of income-tax has 35 been granted under any other provision of this chapter, or one hundred ibnd fifty thousand rupees, whichever is less (4) the amount of income-tax deductible under this section, togeftler with the amount of super-tax deductible under section 100 shall not in any case exceed half the aggregate of the donations in 40 respect of which the deduction is allowed under this section 258 (b) ls-ll - (5) this section applies only to donations to an institution or fund established in india for a charitable purpose which fulfills the following conditions, namely:-(i) if the institution or fund derives any income, such income would not be liable to inclusion in its total income under 5 the provisions of sections 11 and 12 or clause (22) of section 10; (ii) the instrument under which the institution ar fund is constituted does not or the rules governing the institution or the fund do not contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the 10 institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community; (iv) the institution or fund maintains regular accounts of its is receipt end expenditure j and ' (v) the institution or fund is eithl~r constituted as a public charitable trust or is registered under the societies registration 21 of 1860 act, 1860, or under any law corresponding to that act in force in i of 19~6 any part of india or under section 26 of the companies act, 1956, 2::> or is a university established by law, or is any other educational institution recognised by the government or by a university essbushed by law, or affiliated to any university established by law or is an institution financed wholly or in part by the government or a local authority 25 explanation-an institution or fund established for the benefit of scheduled castes, backward classes, scheduled tribes or of women and children shall not be deemed to be an institution or fund expressed to be for the bene-fit of a religious community within the meaning of clause (iii) of this sub-section 30 b-relief for mcome-tat relief wben 89 (1) where, by reason of any portion of an assessee's salary :j'j1~ etc is being paid in arrears or in advance or by reason of his having receivaaean or ed!n anyone financial year salary for more than twelve months or 8 in advance payment which under the provisions of sub-clause (i), sub-clause (ii) 3s or sub-clause (iii) of clause (3) of section 17 is 8 profit in lieu \)f salary, his income is assessed at a rate higher than that at which it would otherwise have been assessed the commissioner may, on itn application made in this behalf by the assessee, grant such relief as be considers appropriate 40 (2) where, by reason of any portion of income from interest or securities being received in arrears, an assessee's total income is abse3-sed at a rate higher than that at which it would otherwise have been assessed, the commissioner may, on an application made in this behalf by the assessee, grant such relief as he considers appropriate 45 double taxation relief10 the central government may enter into an agreement-~df 5 (a) with t~e government of any country outside india for co~c:::ad the granting of relief in respect of income on which have been paid both income-tax (including super-tax) under this act and income-tax in that country, or (b) with the government of any country outside india for the avoidance of double taxation of income under this act and under the corresponding law in force in that country; 10 and may, by notification in the official gazette, make such provisions as may be necessary for implementing the agreement 91 (1) if any person who is resident in india in any previous coull year proves that, in respect of his income which accrued or arose with whida 15 during that previous year outside india (and which is not deemed ~ to accrue or arise in india), he has paid in any country with which there is no agreement under section 90 for the relief <1r avoidance of double taxation, income-tax, by deduction or otherwise, under the law in force in that country, he shall be entitled to the deduc-20 tion from the indian income-tax payable by him of a sum calculated on such doubly taxed income at the indian rate of tax or the rate of tax of the said country, whichever is the lower, or at the indian rate of tax if both the rates are equal (2) if any person who is resident in india in any previous year 25 proves that in respect of his income which accrued or arose to him during that previous year in pakistan he has paid in that country, by deduction or otherwise, tax payable to the government under any law for the time being in force in that country relating to taxation of agricultural income, he shall be entitled to a deduction 30 from the indian income-tax payable by him-(a) of the amount of the tax paid in pakistan under an, law aforesaid on such income which is liable to tax under this act also; or (b) of a sum calculated on that iacorne at the indian rate 35 - of tax; whichever is less (3) if any non-resident person is assessed on his _e in the income of a registered firm &ssesbed as resident in india in any previous year and such share includes any income accruing or arising outside india during that previous year (and which is not deemed to accrue or arise in india) in a country with which there is no 5 agreement under section 90 for the relief or avoidance of double taxation and he proves that he has paid income-tax by deduction or otherwise under the law in force in that country in respect of the lame share of income, he shall be entitled to a deduction from the indian income-tax payable by him of a sum calculated on such doub- j 0 ly taxed share of income at the indian rate of tax or the rate of tax of the said country, whichever is the lower, or at the indian rate of tax if both the rates are equal ezplanation-in this section,-(i) the expression "indian income-tax" means income-tax 15 and super-tax charged in accordance with the provisions of this act: (ii) the expression "indian rate of tax" means the rate determined by dividing the amount of indian income-tax after deduction of any relief due under the provisions of this act but 20 before deduction of any relief due under this section, by the total income; (iii) expression "rate of tax of the said country" means blcome-tax and super-tax actually paid in the said country in accordance with the corresponding laws in force in the said 25 country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation, divided by the whole amount of the income as assessed in the said country (iv) the expression "income-tax" in relation to any country 30 includes any excess profits tax or business profits tax charged on the profits by the government of any part of that country or a local authority in that country chapter x special provisions relating to avomance of tax92 where a business is carried on between a resident and a non- income fraiil resident and ,it appears to the income-tax officer that, owing to :::,~~ s the close connection between them, the course of business is so lciidcdt8, arranged that the business transacted between them produces to the ~id co~ resident either no profits or less than the ordinary profits which cases might be expected to arise in that business, the income-tax oftlcer shall determine the amount of profits which may reasonably be 10 deemed to have been derived therefrom and include such amount in the total income of the resident 93 (1) where there is a transfer of assets by virtue or in con- avoidance sequence whereof, either alone or in conjunction with associated of i~omeoperations, any income beco'mes payable to a non-resident, the fol- !:ti:d~ 15 lowing provisions shall applytsultidgfi blof rads er income to dod-resid-(a) where any person has, by means of any such transfer, cnts either alone or in conjunction with associated operations, acquired any rights by virtue of which he has, within the meaning of this section, power to enjoy, whether forthwith or in the 2( future, any income of a non-resident person which, if· it were income of the first-mentioned person, would be chargeable to income-tax, that income shall, whether it would or would not have been chargeable too income-tax apart from the provisions of this section, be deemed to be income of the first-mentioned 25 person for all the purposes of this act; 30 - (b) where, whether before or after any such transfer, any such first mentioned person receives or is entitled to receive any capital sum the payment whereof is in any way connected with the transfer or any associated operations, then any income which, by virtue or in consequence of the transfer, either alone or in conjunction with associated operations, has become th(' income of a non-resident shall, whether it would or would not have been chargeable to income-tax apart from the provisions of this section, be deemed to be the income of the first mentioned person for all the purposes of this act explanation-the provisions of this sub-section shall apply a1sd in relation to transfers of assets and associated operations carried out before the commencement of this act (2) where any person has been charged to income-tax on any income deemed to be his under the provisions of this section and 5 that income is subsequently received by him, whether as income or in any other form, it shall not again be deemed to fonn part of his income for the purposes of this act (3) the provisions of this section shall not apply if the first mentioned pe ·son in sub-section (1) shows to the satisfaction of 10 the income-tax officer that-(a) neither the transfer nor any associated operation had for its purpose or for one of its purposes the avoidance of liability to taxation; or (b) the transfer and all associated operations were bona is fide commercial transactions and were not designed for the purpose of avoiding liability to taxation explanation-for the purposes of this section,-(4) references to assets representing any assets, income or accumulations of income include references to shares in or ao obligation of any company to which, or obligation of any other person to whom, those assets, that income or those accumulations are or have been transferred; (b) any body corporate incorporated outside india shall be treated as if it were a non-resident; 3s (c} a person shall be deemed to have power to enjoy the income of a non-resident if-(i) the income is in fact so dealt with by any persoil" as u1 be calculated at some point of time and, whether in the form of income or not, to enure for the bendt of the 30 first-mentioned person in sub-section (1), or (ii) the receipt or accrual of the income operates to increase the value to such first-mentioned person of any assets held by him or for his benefit, or 5 (iii) such first-mentioned person receives or is entitled to receive at any time any benefit provided or to be provided out of that income or out of moneys which are or will be available for the purpose by reason of the effect or successive effects of the associated operations on that income and assets which represent that income, or 10 (iv) such first-mentioned person has power by means of the exercise of any power of appointment or power of revocation or otherwise to obtain for ·himself whether with or without the consent of any other person, the beneficial enjoyment of the income, or is (v) such first-mentioned person is able, in any manner whatsof>ver and whether directly or indirectly, to control the application of the income; (d) in determining whether a person has power to enjoy income, regard shall be had to the substantial result and effect of the transfer and any associated operations, and all benefits which may at any time accrue to such person as a result of the transfer and any associated operations shall be taken into account irrespective of the nature or form of the benefits (4) (4) "assets" includes property or rights of any kind and as ''transfer'' in relation to rights includes the creation of those rights; (b) "associated operation", in relation to any transfer, me-ans an operation of any kind effected by any person in relation t(}-(i) any of the assets transferred, or 30 - (ii) any assets representing, whether directly or indirectly, any of the assets transferred, or (iii) the income arising from any such assets, or (iv) any assets representing whether direotly or indirectly the accumulations of income arising from any such assets; (c) "benefit" includes a payment of any kind; (d) "capital sum" means-(i) any sum paid or payable by way of a loan or repayment 5 of a loan: and hi) any other sum paid or payable otherwise than as income, being a sum which is not paid or payable for full consideration in money or money's worth avoidance of tax by certain u'n- 'tions in 8ccurities m (1) where the owner of any securities (in this sub-section and 10 in sub-section "(2) referred to as "the owner") sells or transfers those securities, and buys back or re-acquires the securities then, if the result of the transaction is that any interest becoming payable in respect of the securities is receiwble otherwise than by the owner the interest ?ayable as aforesaid shall, whether it would or would not have been is chargeable to income-tax apart from the provisions of this sub-section be deemed for all the purposes of this act to be income of the owner and not to be the income of any other person e~lanation-the references in this sub-section to buying back orre-acquiring the securities shall be deemed to include references to?c buying or acquiring similar securities, so however that where similar spcurlties are bought or acquired, the owner shall be under no greater liability to income-tax than he would have been under if the original s~curities had been bought back or re-acquired (2) where any person has had at any time during any previous 25 year any beneficial interest in any securities, and the result of any transaction relating to such securities or the income there'of is that in respect of such securities within such year, either no income fs received by him or the income received by him is less than the sum to which the income would have amounted if the income from sucb 30 securities had accrued from day to dey and been apportioned accordingly then the income from such securities for such year shall be deemed to be the income of such person (3) the provisions of sub-section (1) or sub-section (2) shall not apply if the owner or the person who has had a beneficial interest 35 in the securities, as the case may be, proves to the satisfaction of the income-tax officer-(a) that there has been no avoidance of income-tax, or (b) that the evoidance of income-tax was exceptional and not systematic and that there was not in his case in any of the , three preceding years any avoidance of income-tax by a trldsaction of the nature referred to in sub-section (1) or sub-becticm (2) (4) where any person carrying on a business which codsiitb wholly or partly in dealing in securities buys or acquires an, 1icuri· 10 ties and sells back or re-transfers the securities, then, if the l'8mllt of the transaction is that interest becoming payable in respect pf the securities is receivable by him, no account shall be taken of the transaction in computing for any of the purposes of this act tu profits arising from or loss sustained in the business i' (5) sub-8ection (4) shall have effect, subjeet to eny neeels8l'1 modifications, as if references to selling back or re-transferrin, the securities included references to selling or transferrm, tlmjiar iecul'itles (6) the income-tax officer may, by notice in writing, require 8d7 20 person to furnish him within such time as he may direct (not bam, less than twenty-eight days), in respect of all securities of which such person was the owner or in which he had a beneficial interest at any time during the period specified in the notice such particu181'1 as he considers necessary for the purposes of this section and for the 25 purpose of discovering whether income-tax has been bome ill respect of the interest on all those securities ezplanation-for the purposes of this section,-(a) "interest" includes a dividendi 30 (b) "securities" includes stocks and shares; (c) securities sball be deemed to be similar if they efttitle their holders to the same rights against the same persons u to capital and interest and the same remedies for the enforeedlmt of those rights, notwithstanding any difference in the total nominal amounts of the respective securities or in the fonn m 35 - which they are held or in the manner in which they can be transferred 258(b) ls-12 super-tax a-generazcjwp of is (1) in 8ddttion to the incometax charged for any assessment 1d"",,,ta year, and save as otherwise· provided in this act, there shall be s charged for that assessment year in respect of the total income of the previous year or previous years, as the case may be, of every person, not being a registered firm, an additional duty of income-tax (in this act referred to as super-tax) at the rate or rates laid down for that assessment year by any central act: 10 provided that, where by virtue of any provision of this act supertax is to be charged in respect of the income of a period other than the previous year, super-tax shall be charged accordingly (2) in respect of income chargeable under sub-section (1), supertax shall be deducted at the source or paid in advance, where it is 80 is deductible or payable under any provision of this act (3) in the case of a registered firm, or an unregistered firm which has been assessed in the manner applicable to a registered firm under the provisions of clause (b) of section 183, super-tax shall be payrble by each partner of the firm individually on his share in the income 20 of the firm and not by the firm itself = ;:; 96 subject to the provisions of this chapter, the total income of lupei'-tax any person shall, for the purposes of super-tax, be the total income as assessed for the purposes of income-tax, and where an assessment of total income has become final and conclusive for the purposes of 25 income-tax for any assessment year, the assessment shall also be final and conclusive for the purposes of super-tax for the same assessment year applicability 97 (1) all the provisions of this act relating to the charge, assess-:~~ ment, collection and recovery of income-tax shall apply, so far u 30 may be and save as otherwise provided, to the charge, assessment collection and recovery of super-tax (2) save as expressly provided in any other section in this chapter, the provisions of section 4 clause (e) of section 87, section 164 section 181 and sub-section (1) of section 191 and of 3s chapters vii and viii and rule 7 of part a of the fourth schedule and rule 3 (e) (ii) of the first schedule shall not apply to the charge, assessment, collection and recovery of super-tax h without prejudice to the generality of the provisions of sec- avoidm:e of tion 96, the ej)zanation to sub-section (1) of section 94, sub-sec- luper-tax tions (2), (3) and 6) of that section and section 270 shall apply in relation to super-tax as they apply in relation to income-tax, with s the modification that references therein to income-tax shall be construed as references to super-tax b-incomes fcwming part of total income on which no super-tu is payable89 (1) super-tax shall not be payable by an assessee in respect incciidci not 10 of the following amounts which are included in his total income-=~~ to (i) if the assessee is a partner of an unregistered firm, any portion of the assessee's share in the profits and gains of the firm computed in the manner laid down in section 67 on which super-tax has already been paid by the firm; is (ii) if the assessee is a member of an association of persons or any other body of individuals, any portion of the amount which he is entitled to receive from the association or body, on which super-tax has already been paid by the association or body, as the case may be; 20 (iii) any dividends received by the assessee from a cooperative society as a member thereof; (iv) if the assessee is a company, any dividend received by it from an indian company formed and registered after the 31st day of march, 1952, where-(1) the central government is satisfied that the indian company is wholly or mainly engaged in an industry for the manufacture or production of anyone or more of the following, namely:-(a) coal including coke and other derivatives; (b) iron and steel (metal), ferro-alloys and special steels; (c) motor and aviation fuel, kerosene, crude oils and synthetic oils (not being oil exploration),' 3s cd) chemicals (other than fertilisers) of the following types; (i) inorganic heavy chemicals; - (ii) organic heavy chemicals; (iii) fine chemicals (including photographic chemicals) ; (i11) synthetic rubber; (d) man-made fibres, other than vi8coie reyor; (vi) coke oven by-products; (vii) coal-tar distillation products like naptha-s lene, anthracene and the like: (11iii) explosives, including gun powder and safety fuses; (e) inorganic, organic and mixed fertilisers; (f) industrial machinery of the following type 10 (including gear wheels and parts thereof, boilers and am generating plants):-a-major items of specialised equipment used in specitlc industries: 20 25 (i) textile machinery (such as frames, is carding machines, powerlooms and the like) including textile accessories; (ii) jute machinery; (iii) rayon machinery; (i11) sugar machinery; (v) tea machinery; ("i) mining machinery; (mi) metallurgical machinery; (viii) cement machinery: (iz) chemical machinery: (:r) pharmaceuticals machinery; (:ri) paper machinery; b-general items of machinery used in several industries, such as the equipment required for various 'unit processes': 30 (i) size reduction equipment-crushers, ball mills and the like; (ii) conveying equipment-bucket elevators skip hoists cranes, derricks and the like; (iii) size separation units-screens, classift- 3s ers and the like; (iv) mixers and reactors-kneading mull, turbo mixers and the like: (v) filtration equipment-filter presses rotary futers and the like; (vi) centrifu9ll machines; (mf) e~aporators: (viii) distillation equipment; (i3:) crystallisers; (~) driers; (=) power driven pumps-reciprocatinj, centrifugal and the like; 10 czii) air and gas compressors and vacuum pipes (excluding electrical furn~ces); (xiii) refrigeration plants for industrial use; (ziv) fire fighting equipment and appu ances including fire engines; c--other items of industrial machinery: is (i) ball, roller and tapered bearings; (ii) speed reduction units; (iii) grinding wheels and abrasives (g) machinery and equipment for the generation, transmission and distribution of electric energy; 20 (h) non-ferrous metals including alloys; (i) paper including newsprint and paper board; (;) internal combustion engines; (k) power-driven pumps; (0 automobiles; 25 (m) tractars: (n) cement; (0) electric motors; (p) locomotives; (q) rolling stock; (7') machine tools; (,) agriculture implements; (t) ferro-manganese; (u) dye-stuffs; and (v) refractories; and - 35 (2) the income of the indi~ company would have been exempt under the provisions of section 84, if the provisions of that section had been applicable thereto (t) 'where the assessee is a co-operative society, any!ncoma in respect whereof no income-tax is payable by it by virtue of the provisions, of section 81 (2) the exemption conferred by clause (it) of sub-sectlon (1), shall apply also to dividends payable to a company in respect of s any fresh capital raised by an indian company after the 28th day of february, 1953, by public subscription for the purpose of increasing the production of or starting a separate unit of anyone or more of the i~ specified in sub-clause (1) of clause (it) of sub-section (1) (3) super-tax shall not be payable by an ass~ which is id1 10 authority constituted under any law for the time being in force for the marketing of commodities on any income derived from the letting of godowns or warehouses for storlge, processing or facilitating the marketing of commodities c-rebate of supet'-taz isdonations 100 (1) where under the provisions of section 88, an arsp8see ~,:=~ble is entitled to a deduction of income-tax in respect of any sum paid as donation, he shall also be entitled, subject to the provisions of sub-section (4)of that section, to a deduction, from the amount of super-tax with which he is chargeable on his total income, of an 20 amount equal to the super-tax calculated at the average rate of super-tax on such sum (2) the provisions of this section do not apply to a company newly established industrial uddertlkinp or hotelb 101 (1) the assessee shall be entitled to a deduction from the amount of super-tax with which he is chargeable on his total income, 25 of an amount equal to the super-tax, calculated at the average rate of super-tax, on profits or gains derived from an industrial undertaking or hotel in cases where and to the extent to which income-tax is not payable on such profits or gains under section 84 (2) subject to any rules that may be made by the board in this 30 behalf, a shareholder shall be entitled to a deduction, from the amount of super-tax with which he is chargeable on his total income, of an amount equal to the super-tax, calculated at the average rate of super-tax, on so much of any dividend paid or deemed to be paid to him by an industrial undertaking or hotel as is attri,butable to that 35 part of the proftts or gains on which he is entitled to a deduction of luper-tax under this section - share !10m 102 where the assessee is a partner of a registered firm, he shall roptered ~ entitled to a deduction, from the amount of super-tax with irm which he is charleable on his total income, at an amount equal to 40 - the super-tax calculated at the average rate of super-tax on the fouow'ing sum, that is to saythe amount which represents the di1ference between-(i) the assessee's share in the total income of the firm, and 5 (ii) his share in the total income of the firm as reduced by the income-tax if any, payable by the firm, at the rate of income-tax applicable to its total income, on the amount of its income from all sources other than from any business carried on by it 10 the shares in either case being computed in the manner laid down in section 67 103 the provisions of section 89 apply in relation to super-tax relief for a th, apply in relation to income-tax 1a1ary et~ •• -,7 - leccivecl m is d-additional super-tax on undistributed profits arrear, etc •1m (1) subject to the provisions of sulhection (2) and of s:rr-~: on sections 105, 106 and 107, where the income-tax officer is satisfied ~ ~~~:~f that in respect cd any previous year the profits and ,rains dlstribu- c:ert~in como 0 ted as dividends by any company within the twelve months imme- parues 20 diately following the expiry of that previous year are less than the statutory percentage of the distributable income of the company of that previous year, the income-tax officer shall make an order in writing that the company shall, apart from the sum determined as payable by it on the basis of the assessment under section 143 or 25 section 144, be liable to pay super-tax at the rate of-(4) fifty per cent, in the case of an investment co'mpany, and (b) thirly-seven per cent, in the case of any other company on the distributable income as reduced by the dividends actually 30 distributed, if any (2) the incom~tax officer shall not make an order under ~ul,section (1) if he ~ satfsfted-- 35 (i) that, having regard to the losses incurred by the company in earlier years or to the smallness of the orofits made in the previous year, the payment of dividend or a larger dividend than that declared would be unreasonable; or (ii) that the paymet of a dividend 01' - larger c:ilvided than that declared would not haw res1lltecl in - ·bedaflt to the revenue; or (iii) that at least 75 per cent of the share capital of the company is throughout the previous year beneficially· held by an 5 institution or fund established in india for a charitable purpose the income whereof is exempt under section 11 or section 12 special provisiona for cettain companies 105 (1) no order under section 104 shall be made,-(i) in the case of an investment company which has distri-buted not less than eighty per cent of its distributable income; or 10 (ii) in the oase of any other company whose distribution falls short of the statutory percentage by not more than ten per ~t of its distributable income; or (iii) in any case where according to the return made by a company under section 139 it has distributed not less than the is statutory pprcentage of its distributable income, but in the il~essment made by the income-tax officer under section 143 or section 144 a higher total income il arrived at and the difference in the total income does not arise out of the application of the drovieo to sub-section (1) of section 145 or lub-section (2) of 20 section 145 or section 144 or the omission by the company to disclose its income fully and truly; or ai,,) in the case of a company where a reassessment is made under the provisions of clause (b) of section 147 and the sum distributed as dividends falls short of the statutory percentage of 2s the distributable income detennined on the basis of the re-assessment: unless the company, on receipt of a notice from the incomf'-tax officer that he proposes to make such an order, fails to make within three months of the receipt of such notice, a further distribution 30 of its profits and gains so that the total distribution made is tlllt less than the statutory percentage of the distributable income (2) any further distribution made under sub-section (1) shall not be taken into account in deciding whether the provisions of section 104 apply in respect of the previous year in which the further 35 distribution is made - period of 106 no order under section 104 shall be nade after the expiry of }::t:, four years from the end of the assessment year relevant to th", previord~ri under ous year referred to in sub-section (1) of that section or after the sectlon 104· expiry of one year from the end of the flnandal year in which ~he 8s$eisment or re-l8iessment of the profits add «aina of the previoui 40 year aforesaid is imide, whichever is later 107 no order shall be made by the income-tax ofbcer under approval of section 104 unless the previous approval of the inspecting assistant inapoctinl c ' ha b bt ed d th i a_' c aslistant omnussloner s een 0 am ,an e nspectmg noslstant om- commilmissioner shall not give his approval to any order proposed to be ,ioner forder s made by the income-tax officer until he has given the company :'~~ ~~4 concerned an opportunity of being heard savinga for company in 108 nothing conbained in section 104 shall apply-10 (a) to any company in which the public are interested; or substantially which public alc 8ubstantially (b) to a subsidiary company of such company if the whole of interested the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year 15 109 for the purposes of sections 104 and 105,-"distributable in-(i) "distributable income" means the total income of a com- come", "inve8tment pany as reduced by- , company" and "statu-(a) the amount of income-tax and supet'-tax payeble by tory perthe company in respect of its total income, but excluding the ~:-:r amount of any super-tax payable under section 104; 20 (b) the amount of any other tax levied under any law for the time being in force on the company by the government or by a local authority in excess of the amount, if any, which has been allowed in computing the total income; (c) any sum in resp€ct of which a deduction of incometax is allowed under the provisions of section 88; and 10 of 1949 (d) in the case of a banking company, the amount actually transferred to a reserve fund under section 17 of the banking companies act, 1949; 30 (ii) "investment company" means a company whose business consists wholly or mainly in the dealing in or holding of investments; (iii) "statutory percentage" means,-(1) in the case of an investment company· 90% - 3s (2) in the case of an indian company whose business consists wholly in the manufacture or processing of goods or in mining or in the genemtion or distribution of electricity 01' any other form of power 50% 258 (b) ls-13 - (3) in the case of an indian company, a part only ot whose business consists in any of the activities specified in the preceding clause--(4) in relation to the said part of the company's business 50 % s (b) in relation to the remaining part of the company's business-(1) if it is a company which satisfies the conditions specified in sub-clause (a) of clause (4) 90% -(2) in any other case 65~o 10 the said percentages being applied separately with reference to the amounts of profits and gains attributable to the two parts of the company's business aforesaid es if the said amounts were respectively the total income of the company in relation to each of its parts, the amount of dividends and 15 taxes also being similarly apportioned, for the purposes of section 104 and this section; (4) in the case of any other company not referred to in the preceding clauses,-(a) where the accumulated profits and reserves 20 (including depreciation reserves and any amounts capitalised from the earlier reserves) representing accumulations of past profits which have not been the subject of an order under section 104 or the corresponding provision of the indian income-tax act, 1922 exceed-25 ii of 19:1:1 either i the aggregate of-(i) the paid-up capital of the company exclusive of the capital, if any, created out of its profits and gains which have· not been the sub- 30 ject of an order under section 104, and (ii) any loan capital which is the property of the shareholders; or n the cost of the fixed assets as shown in thp 35 books of the company, - whichever of these is greater 90% ~ (b) where sub-clause (a) does not apply 65% chapter xii determination of tax in certain special cases110 where there is included in the total income of an assessee ally determinaincome on which no income-tax or, as the case may be no suder-tax ~'t:m~od s is payable under the provisions of this act, the assessee shall be ~hicb do -entitled to e deduction-11 p,ablo (a) from the amount of income-tax with which he is chargeable on his total income, of an amount equal to the incometax calculeated at the average rate of income-tax on the amount 10 on which no income-tax is payable, and (b) from the amount of super-tax with which he is chargeable on his total income, of an amount equal to the super-tax calculated at the average rate of super-tax on the amount on which no super-tax is payable 15 111 (1) where the accumulated balance due to an employee tax on participating in a recognised provident fund is included in his total :l:n~~:cd income, owing to the provisions of rule 8 of part a of the fourth rccopisod schedule not heing applicable, the income-tax officer shall caleulete k:d~dent the total of the various sums of income-tax and super-tax in accord-20 ance with the provisions of sub-rule (1) of rule 9 thereof (2) where the accumulated balance due to an employee participating in a recognised provident fund which is not included in his total income under the provisions of rule 8 of part a of the fourth schedule becomes payable, super-tax shall be calcul~ted in the man-25 ner provided in sub-rule (2) of rule 9 thereof 112 where the total income of an assessee, being a person refer- tax on comred to in sub-clause (a), sub-clause (b) or sub-clause (c) of clause penation (ii) of section 28, includes any compensation or other payment which is chargeable as the profits and gains of business or profession 30 in accordance with the provisions of clause (ii) of that section, the tax payable by him on his total income shall be-35 - (i) the income-tax payable on his total income as reduced by the amount of such compensation or other payment; (ii) the super-tax payable on his total income as reduced by the amount of such compensation or other payment: and (iii) the tax on such compensation or other payment equal to the amount which bears to the income-tax and super-tax which would have been payable on his total income as reduced by two-thirds of the amount of such inclusion the same proportion as the whole amount of sucp compensation or other payment bears to such reduced total income tax in the 113 (1) where a person is a non-resident and is not a company, c:aac of nonresident the tax payable by him or on his behalf, on his total income shall be an amount equal to- (a) the income-tax which would be payable on his total income at the maximum rate, plus 5 (b) either the super-tax which would be payable on his total income at the rate of nineteen per cent or the super-tax which would be payable on his total income if it were the total income of a resident, whichever is greater (2) notwithstanding anything contained in sub-section (1), 10 where a citizen of india, not resident in india, is in receipt of salary from the government for rendering service outside india, the tax payable by him on his total income for the assessment years commencing with the asses~ent year 1960-61 shall be determined with reference to his total world income in the manner specified in sub- is sections (3) and (4) (3) any non-resident, other than a company, may, on or before the 30th day of june of the assessment year in which he first becomes assessable, by notice in writing to the income-tax officer, declare (such declaration being final and being applicable to all assessments 20 thereafter) that the tax payable by him or on his behalf on his total income shall be determined with reference to his total world income, and thereupon, notwithstanding the provisions of sub-section (1), such tax shall be determined in accordance with sub-section (4) (4) where under the provisions of sub-section (3) any non-resi- 25 dent has exercised his option to be taxed with reference to his total world income, the tax payable by him or on his behalf shall be the tax payable on his total income as if it were his total world income or an amount bearing to the total amount of tax which would have been payable on his total world income had it been his total income 30 the same proportion as the total income bears to the total world income, whichever is greater (5) where any person referred to in sub-section (1) satisfies the income-tax officer that he was prevented by sufficient cause from making the declaration referred to in sub-section (3) or jn any 35 similar provision of the indian income-tax act, 1922, on the first n of j922 occasion on which he became assessable under this act or the said act, as the case may be, and his failure to make such declaration has not resulted in reducing his liability to tax for any year, the income-tax officer may, with the previous approval of the inspecting 40 assistant commissioner, allow suc;h person to make the declaration at any time after the expiry of the period specified, and such declaration shall have effect in relation to the assessment for the year in which the declaration is made (if such assessment had not been completed before such declaration) and all assessments for subse-5 quent assessment years 10 114 where the total income of an assessee, not being a company, t~ ~ includes any income chargeable under the head "capital gains", the f:p1~~ tax payable by him on his total income shall bebthaesaees o er t ha n (a) the amount of income-tax and super-tax payable on his companic •• total income as reduced by the amount of such inclusion, had the total income so reduced been his total income, plus 15 (b) the tax on the whole amount of such inclusion equal to the amount which bears to the income-tax which would have been payable on the total income as reduced by two-thirds of such inclusion the same proportion as the whole amount of such inclusion bears to such reduced total income: provided that-20 (i) where the total income does not exceed the sum of ten thousand rupees, the amount payable under clause (b) shall be nil; and (ii) in no case shall the amount payable under clause (b) exceed one-half of the amount, if any, by which the income chargeable under the head "capital gains" exceeds the sum of five thousand rupees 25 115 where the total income of a company includes any income t~ on chargeable under the head "capital gains", the tax payable by it :p~:~ ~idi shall becompanios (a) the amount of income-tax with which it is chargeable on its total income, plus 30 (b) the amount of super-tax equal to the aggregate of the tax calculated at the rate of ten per cent on the amount of capital gains which is included and at the rate applicable to the company on its total income as reduced by the: amount of the capital gains, had such reduced income been its total income chapter xlli35 income-tax authorities a-appointment and controlof income-tax authort- income-tax authorities 116 there shall be the following classes ties-for the purposes of this act, namely:-(a) the central board of revenue, (b) directors of inspection, (c) commissioners of income-tax, (d) assistant commissioners of income-tax, who may be either appellate assistant commissioners of income-tax or inspecting assistant commissioners of income-tax, s (e) income-tax officers, and <f) inspectors of income-tax appointment of income-tax authorities 117 (1) the central government may appoint as many directors of inspection, commissioners of income-tax, appellate or inspecting assistant commissioners of income-tax and income-tax offi- 10 cers of class i service, as it thinks fit (2) the commissioner may, subject to the rules and orders of the central government regulating the conditions of service of persons in public services and posts, appoin~ as many income-tax officers of class ii service and as many inspectors of income-tax as is may be sanctioned by the central government (3) subject to the rules and orders of the central government regulating the conditions of service of persons in public services and posts, an income-tax authority may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its 20 functions control of 118 (1) inspecting assistant commissioners shall be subordinate !:~:j;l:8~ to the commissioner within whose jurisdiction they perform their functions, and also to the director of inspection (2) income-tax officers shall be subordinate to the commissioner 25 and the inspecting assistant commissioner within whose jurisdiction they perform their functions and also to the director of inspection (3) inspectors of income-tax shall be subordinate to the incometax officer or other income-tax authority under whom they are 30 appointed to work and to any other income-tax authority to whom the said officer or other authority is subordinate expzanation-for the purposes of sub-section (1), "director of inspection" does not include a deputy director of inspection or an assistant director of inspection; and for the purposes of sub-sec!i;ion 35 (2), "director of inspection" does not include an assistant director of inspection 11 • (1) all officers and persons employed in the execution of tnstructions this act shall observe and follow the orders, instructions and direc- :t~~~~~~i tions of the board: ties provided that no such orders ins'ructions or directions shall be s given so as to interfere with the discretion of the appellate assistant commissioner in the exercise of his appellate functions (2) every income-tax officer employed in the execution of this act shall observe and follow such instructions as may be issued to him for his guidance by the director of inspection or by the com-10 missioner or by the inspecting assistant commissioner within whose jurisdiction he performs his functions b-jurisdiction120 directors of inspection shall perform such functions of any juri~iction other income-tax authority as may be assigned to them by the ~ p=~ i s board tion 121 (1) commissioners shall perform their functions in respect of jufrcisdicti~n o ommls· such areas or of such persons or classes of persons or of such incomes ioners or cla3ses of income or of such cases or classes of cases as the board may direct 20 (2) where any directions issued under sub-section (1) have assigned to two or more commissioners, the same area or the same persons or classes of persons or the same incomes or classes of income or the same cases or classes of cases, they shall have concurrent jurisdiction, subject to any orders which the board may make for 2s the distribution and allocation of the work to be performed 122 (1) appellate assistant commissioners shall perform their jurisdiction functions in respect of such areas or of such persons or classes of t88~::tllate persons or of such incomes or classes of income as the board may qommisdirect sloners 30 (2) where any directions issued under sub-section (1) have assigned to two or more appellate assistant commissioners, the same area or the same persons or cljsses of persons or the same incomes or classes of income, they shall perform their functions il) accordance with any orders which the board may make for the distribution and 35 allocation of the work to be performed 123 (1) inspecting assistant commissioners shall perform their jurisdiction functions in respect of such areas or of such persons or classes of ofl~pecting persons or of such incomes or classes of income as the commissioner ~=~~ may direct sloners 40 (2) where any directions issued under sub-section (1) have assigned to two or more inspecting assistant commissioners the same area or the same persons or classes of persons or the same incomes or classes of income, they shall perfonn their functions in accordance with any orders which the commissioner may make for the distribution and allocation of the work to be performed j uriadic:rion efi-:ometax otiiccn 124 (1) income-tax officers shall perform their functions in s respect of such areas or of such persons or classes of persons or of such incomes or classes of income as the commissioner may direct (2) where any directions issued under sub-section (1) have assigned to two or more income-tax officers, the same area or the same persons or classes of persons or the same incomes or classes of 10 income, they shall perform their functions in accordance with any orders which the commissioner may make for the distribution and allocation of the work to be performed (3) within the limits of the area assigned to him, the income-tax officer shall have jurisdiction-is (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the pr'incipal place of his business or profession is situate within the al'ea, and 20 (b) in respect of any other person residing within the area (4) where a question arises under this section as to whether an income-tax ()ftlcer has jurisdiction to assess any person, the question shall be determined by the commissioner; or where the question is 2s one relating to areas within the jurisdiction of different commissioners, by the commissioners concerned or if they are not in agreement, by the board (5) no person shall be entitled to call in question the jurisdiction of an income-tax officer-30 (a) after the expiry of one month from the date on which he has made a return under sub-section (1) of section 139 or after the completion of the assessment, whichever is earlier; (b) where he has made no such return, after the expiry of the time allowed by the notice under sub-section (2) of section 3s 139 or under section 148 for the making of the return (6) subject to the provisions of sub-section (5), where an assessee calls in question the jurisdiction of an income-tax officer, then,··the income-tax officer shall, if not satisfied with the correctness of the claim, refer the matter for detennination under sub-section (4) 40 before assessment is made (7) notwithstanding anything contained in this section, every income-tax officer shall have all the powers conferred by or under this act on an income-tax officer in respect of any income accruing or arising or received within the area for which he is appointed 5 125 (1) the commissioner may, by general or special order in powers of writing, direct that the powers conferred on the income-tax officer ~~~~_ and the appellate assistant commissioner by or under this act, shall, pecting in respect of any specified case or classes of cases or of any specified ~:::~~d persons or classes of persons, be exercised by the inspecting assistant penon • 10 commissioner and the commissioner respectively (2) where an order under sub-section (1) is issued, then for the p\,frposes of any case or person in respect of which any such order· applies, references in this act or in any rule made hereunder to the in ~ome-tax officer and the appellate assistant commissioner shall i s be deemed to be references to the inspecting assistant commissioner an i the commissioner respectively (3) for the purposes of any case or person in respect whereoi au crder under sub-section (1) applies-20 (a) any provision of this act requiring an approval or sanction of tae· inspecting assistant commissioner shall not apply; (b) any appeal which would otherwise have lain to the appellate assistant commissioner shall lie to the commissioner; 25 (c) any appeal which would have lain from an order of the appellate assistant commissioner to the appellate tribunal shall lie from the order of the commissionex: 126 notwithstanding anything contained in the foregoing sec- powers of tions, the board may, by no~itication in the official gazette, empower boa~d fes- pectlng commissioners, appellate assistant commissioners, inspecting specified 30 assistant commissioners and income-tax officers to perform such ~f~~s~~:~: functions in respect of such area or of such classes of persons or of incomes such classes of income as may be specified in the notification, and thereupon the functions so specified shall cease to be performed in respect of the area or classes of persons or classes of income by the 35 other authorities under section 121, section 122, section 123 or section 124 127 (1) ~e commissioner may, after glving the assessee 8 transfer of reasonable opportunity' of being heard in the matt·er, wherever it :~siz~~_ is possible to do so, and after recording his reasons for doing so, aut officer tf" 40 vansfer any case from one income-tax officer subordinate to him another to another also subordinate to him, and the board may similarly transfer any case from one income-tax officer to another: ai8(b) 1&-"-provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from one income-tax officer to another whose offices are situate in the same city; locality or place (2) the transfer of a case under sub-section (1) may be made s at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the income-tax officer from whom the case is transferred ezplanation-in this section and in sections 121 and 125, the word "case", in relation to any person whose name is specified in 10 any order or direction issued thereunder, means all proceedings under this act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under thi::: act which may be commenced after the date of such order or direc- i, tion in respect of any year pudctiodl of 128 inspectors of income-iax shall perform such functions in the idbpecton fii execution of this act as are assigned to them by the income-tax income-tax officer or other income-tax authority under whom they are appointed to work ao cbanae of idcumdeot of an ofbce 129 whenever in respect of any proceeding under this act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor: as provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be re-opened or that before any order of assessment is passed against him, he be re-heard 130 for the purposes of sections 253, 254, 256, 263 and 264, the 30 commissioner referred to therein shall, in relation to an assessee, be the commissioner having for the time being jurisdiction over - the assessee - c-powerss of 1<}o8 131 (1) the income-tax officer, appellate assistant commis- power sioner and commissioner shall, for the purposes of this act, have:u= the same powers as are vested in a court under the code of civil producticm s procedure, 1908, when trying a suit in respect of the following mat- ::videncc, ters, namely:-(a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; 10 (e) compelling the production of books of account and other documents; and (d) issuing commissions (2) without prejudice to the provisions of any other law for the time being in for,?e, where a person to whom a summons is issued 15 either to attend to give evidence or produce books of account or other documents at a certain place and time, intentionally omits to attend or produce the books of account or documents at the place or time, the income-tax authority may impose upon him such fine not exceeding five hundred rupees as it thinks fit, and the fine so levied 20 may be recovered in the manner provided in chapter xvii-d (3) subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this act: provided that an income-tax oftlce:r shall not-(a) impound any books of account or other documents without recording his reasons for so doing, or (b) retain in his cuitody any such books or documents for a pe:riod exceeding fifteen days (exclusive of holidays) without 30 obtaining the approval of the commissioner therefor - 35 132 (1) subject to any rules made in this behalf, any income- poworaof tax officer specially authorised by the commissioner in this behalf ic'udl and 10:---~~ -(i) enter and search any building or place where he has reason to believe that any books of account or other documents which in his opinion will be useful for, or relevant to, any proceeding under this act, may be found, and examine them, if found; - (ii) seize any such books of account or other documents anel have them removed to his office, if necessary; (iii) place marks of identification on any such books of account or other documents or make or cause to be made extracts or copies therefrom; s (iv) make a note or an inventory of any articles or thing found in the course of any search under this section which in his opinion will be useful for, or relevant to, any proceeding under this act (2) the provisions of the code of criminal procedure, 1898, 10 5 of r898 relating to searches shall apply, so far as may be, to searches under this section 133 the income-tax officer, the appellate assistant commissioner power to call for infonnadon ul the inspecting assistant commissioner may, for the purposes of this act,-is (1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares; (2) require any hindu undivided family to furnish him with a return of the names and addresses of the manager and the 20 members of the family; (3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons fer or of whom he is trustee, guardian or agent, and of their addresses; as (4) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, nut being any annuity taxable under the head "salaries" amcunting to more than four hundred rupees, together 30 with particulars of all such payments made; (5) requ:re any dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange has paid any sum in connection 35 with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulai'l:l of all such payments and receipts; (6) require any person, including a banking company or 40 any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the income-tax officer, the appellate assistant commissioner or the inspecting assistant commissioner, giving information in relation to such points or s matters as, in the opinion of the income-tax officer, the appellate assistant commissioner or the inspecting assistant commissioner, will be usef\ji for, or relevant to, any proceeding under this act 134 the income-tax officer, the appellate assistant commissioner power to 10 or the inspecting assistant commissioner, or any person subordinate:ct of to him authorised in writing in this behalf by the income-tax officer, com~oa the appellate assistant commissioner or the inspecting assistant commissioner, may inspect, and if necessary, take copies, or cause copies to be taken, of any register of the members, debenture is holders or mortgagees of any company or of any entry in such register 135 the director of inspection, the commissioner and the power of inspecting assistant commissioner shall be competent to make any dircc:to! of enquiry under this act, and for this purpose shall have all the ~~~~~~~n, 20 powers that an income-tax officer has under this act in relation to ysioner ~nd th k· f nspectmg e ma mg 0 enqulrles assistant commissioner 136 any proceeding under this act before an income-tax autho- proceedings rity shall lte deemed to be a judicial proceeding within the meaning rforc of sections 193 and 228 and for the purposes of section 196 of the a~dt~~=~o 2s indian penal code be judi~ial proc;eedldll d-disclosure of information 137 (1) all particulars contained in any statement made, return disclosure of furnished or accounts or documents produced under the provisions informahb tidod of this act, or in any evidence given, or affidavit or deposition made pro lite 30 in the course of any proceedings under this act, other than proceedings under chapter xxii or in any record of any assessment proceeding, or any proceeding relating to recovery of a demand, prepared for the purposes of this act, shan be treated as confidential, and notwithstanding anything contained in the indian evidence act, 3s 1872, no court shall, save as provided in this act, be entitled to require any public servant to produce before it any such return, accounts, documents or record or any part of any spch record, or to live evidence before it in respect thereof (2) no public servant shall disclose any particulars contained in 40 any such statement, return, accounts, documents, evidence, atftdavit, deposition or record (3) nothing in this section shall apply to the disclosure-(i) of any such particulars for the purposes of a prosecution for any offence under the indian penal code in respect of 45 of 1860-any such statement, return, accounts, documents, evidence, affidavit or deposition, br for the purposes of a prosecution for any s offence under this act: or (ii) of any such particulars to any person acting in the execution of this act, where it is necessary or desirable to disclose the same to him for the purposes of this act; or (iii) of any such particulars, where the disclosure is 10 occasioned by the lawful employment under this act of any process for the service of any notice (1r the recovery of any demand; or (iv) of any such particulars to a civil court in any suit or proceeding to which the government or any income-tax autho- 15 rity is a party, which relates to any matter arising out of any proceeding und~r this act or under any other law for the time being in force authorising any income-tax authority to exercise any powers thereunder; or (v) of any such particulars to the comptroller and auditor- :ad general of india for the purpose of enabling him to discharge his functians under the constitution; or (vi) of any such particulars to any officer appointed by the comptroller and auditor-general of india or the board to audit income-tax receipts or refunds; or as (vii) of any such particulars, relevant to any inquiry into the conduct of an official of the income-tax department, to any person appointed commissioner under the public servants (inquiries) act, 1850, or to an officer otherwise appointed to hold 37 of 1850 such inquiry, or to a public service commission established 30 under the constitution, when exercising its functians in relation to any matter arising out of any such inquiry, or to a court in connection with the prosecution arising out of any such inquiry; or ~ (viii) with the previous permission of the central gov- 35 ernment, of any such particulars as may be required by any commissiolt of inquiry appointed by the central government under the commissions of inquiry act, 1952, or by any authority 60 of 1952 to which the provisions of that act have been made applicable by the central government, for the purpose of any inquiry 40 by such commission or authority; or (i;r) of any such particulars relevant to any inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or chartered accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; or 5 (x) of any such particulars by any public servant, where the disclosure is occasioned by the lawful exercise by him of his powers under the indian stamp act, 1899, to impound an insufficiently stampedi oocument; or 10 (xi) of such facts, to an authorised officer of the government of any country outside india for the granting of relief in respect of or avoidance of double taxation as may be necessary far the purpose of enabling such relief or a refund under section 90 to be given or such avoidance under that section to be made effective; or is (xii) of such facts, to an officer of a state government as may be necessary for the purpose of enabling that government to levy or realise any tax imposed by it; or 20 (xiii) of such facts, to an officer of the central government as may be necessary for the purpose of enabling that government to levy or realise any tax imposed by it; or (xiv) of such facts, to any authority exercising powers under the sea customs act, 1878, or any central act imposing a duty of excise as may be necessary for enabling it duly to exercise such powers: or (zv) of such facts, to any person charged by law with the duty of inquiring into the qualifications of electars as may be necessary to establish whether a person is or is not entitled to be entered on an electoral roll; or (xvi) of so much of such particulars, to the appropriate authority, as may be necessary to establish whether a person has or has not been assessed to income-tax in any particular year or years, where under the provisions of any law for the time being in force such fact is required to be established; or 3s (xvii) of such particulars to the reserve bank of india as are required by that bank to enable it to compile financial statistics of international investment and balance of payments; or - (xviii) of such information as may be required by any officer or department of the central government or of a state government for the purpose of investigation into the conduct at1d affairs of any public servant or to a court in connection with any prosecution of the public servant arising out of any such investigation; or (xix) of any such particulars to the custodian of evacuee property appointed under the administration of evacuee pro- 5 perty act, 1950, for the purpose of enabling him to discharge the 31 of 1950 duties imposed upon him by or under the said act; or (xx) of so much of such particulars to any person as is evidence of the fact that any property does not belong to the assessee but belongs to such person: 10 provided that the assessee had, prior to such disclosure, been examined by the income-tax officer in respect of his right to such property (4) nothing in this section shall apply to the production by a public servant before a court of any document, declaration or affiaa- 15 vit filed ar the record of any statement or deposition made in a proceeding under section 171 or sections 184 to 186 or to the giving of evidence by a public servant in respect thereof (5) nothing in this section shall be construed as prohibiting the voluntary disclosure of any particulars referred to in sub-section 20 (1) by the person by whom the statement was made, the return furnished, the accounts or documents produced, the evidence given or the affidavit or deposition made, as the case may be explanation-in this section, "public servant" means any public servant employed in the execution of this act 25 diac:losure of 138 where a person makes an application to the commissioner ~on in the prescribed form and pays the prescribed fee for information tu payable as to the amount of tax determined as payable by any assessee in respect of any assessment made either under this act or the indian income-tax act, 1922, on or after the 1st day of april 1960, the com- 30 11 of 19u missioner may, notwithstanding anything contained in section 137, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for chap1'er xiv procedure for assessment35 return of 139 (1) every person, if his total income or the total income of income any other person in respect of which he is assessable under this act during the previous year exceeded the maximum amount whiclf'is not chargeable to income-tax, shall 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 particulars as may be prescribed-5 10 (a) in the case of every person whose total income, or the total income of any other person in respect of which he is assessable under this act, includes any income from business or profession, before 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 assessment year, or before the 30th day of june of the assessment year, whichever is later; (b) in all other cases, before the 30th day of june of the assessment year: provided that on an application made in the prescribed manner, is the income-tax officer may, in his discretion, extend the date for furnishing the return in the case of any person-(i) upto a period not extending beyond the 30th day of september of the assessment year without charging any interest, and i 20 (ii) upto any period falling beyond the date mentioned in clause (i), in which case, interest at six per cent per annum shall be payable on the amount of tax that may be found due on completion of the regular assessment, from the 1st day of october of the assessment year to the date of the furnishing of the return 25 (2) in the case of any person who, in the income-tax officer's - opinion, is assessable under this act, whether on his own total income or on the total income of any other person during the previous year, the income-tax officer may, before the end of the relevant assessment year, elerve a notice upon him requiring him to furnish, with-30 in thirty days from the date of service of the notice, 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 ami setting forth such other particulars as may be prescribed: provided that the income-tax officer may, in his discretion, 35 extend the date for the furnishing of the return, and when the date for furnishing the return, whether fixed originally or on extension falls beyond the 30th day of september of the assessment year, th(;! provisions of sub-clause (ii) of the proviso to sub-section (1) shall apply i i 40 (3) if any person who has not been served with a notice unde!" sub-section (2) t has sustained ·a loss in any previous year under the 258 (b) ls-15 - head "profits and gains of business or profession", and claims that the loss or any part thereof should be carried forward under subsection (1) of section 72 or sub-section (2) of section 73, he may furnish, within the time allowed under sub-section (1), a return of loss in the prescribed form and verified in the prescribed manner _ and 5 containing such other particulars as may be prescribed, and all the provisions of this act shall apply as if it were a return under subsection (1) i-j (4) any person who has not furnished a return within the time allowed to him under sub-section (1) or sub-section (2) may furnish ie a return of his total income for any previous year at- any time before the end of four assessment years from the end of the assessment year to which the return relates, and the provisions of sub-clause (ii) of the proviso to sub-section (1) shall apply in every such case (5) if any person having fumished a return under sub-section (1) 1<; or sub-section (2), discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the assessment is made (6) the prescribed form of the returns referred to in sub-sections (1), (2) and (3) shall, in the case of -an assessee engaged in business 02 or profession, require him to furnish particulars of the location and style of the principal place where he carries on the business or profession and all the branches thereof, the names and addresses of his partners, if any, in such business or profession and if he is a member of an association or body of individuals, the names of the 25 other members of the association or the body and the extent of the share of the assessee and the shares of all such partners or the members, us the case may be, in ~!1~ profits of the business or profession and any branches thereof (7) no return under sub-section (1) need be furnished by any 30 person for any previous year if he has already furnished a return of income for such year in accordance with the provisions of subsection (2) 140 the return under section 139 shall be signed and verified-return by whom to be signed (a) in the case of an individual, by the individual himself; 3s where the individual is absent from iadia, by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a hindu undivided family, by the karta, and, where ,the karta is absent from india or is mentally incapacitated from attending to his affairs, by any other adult member of such family; 5 (c) in the case of a company or local authority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of any other association, by any member of the association or the prin,cipal officer thereof; and 10 (f) in the case of any other person, by that person or by some person competent to act on his behalf 141 (1) the income-tax officer may, at any time after the receipt fiovisional f d d 39 ed k' 'loiament o a return ma e un er section 1 ,proce to ma e, in a summary 15 manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it (2) in making any assessment under this section due effect shall be given to-~o (a) the allowance referred to in sub-section (2) of section 32; and (b) any loss carried forward under 6ub-section (1) of section 72 or sub-section (2) of section 73 , (3) a partner of a firm may be assessed under sub-sectioo (1) 25 in respect of his share in the income of the firm, if its return has been received, even if the return of the partner himself has dot been received (4) a firm may be assessed under sub-section (1) as an unregistered firm, ex~ept in the following cases, where it shall be 30 assessed as a registered firm-- 3s (a) where the firm was assessed as a registered firm for the latest assessment year for which its assessment has been completed and it has before the expiry of the period loid down id chapter xvi-b filed its application for reglstration or declaration under sub-section (7) of section 184 for the assessment year for which the provisional assessment is to be, made; (b) where no regular assessment hes been made on the firm for any assessment year preceding the assessment year for which the provisional assessment is to be made, and the firm has, before the expiry of the period laid down in chapter xvi-b filed its applicetion for registration, or declaration as aforesaid, for the s assessment year for which the provisional assessment is to be made (5) after a regular assessment has been made, any amount paid or deemed to have been paid, towards the provisional assessment made under sub-section (1) shall be deemed to have been paid towards the 10 regular assessment; and where the amount paid or deemed to have been paid towards the provisional assessment exceeds the amount payable under the regular assessment, the excess shall be refunded to the assessee (6) nothing done or suffered by reason or in consequence of any is provisional assessment made under this section shall prejudice the determination, on the merits, of any issue which may arise in the t~ourse of the regular assessment (7) there shall be no right of appeal against a provisional assessment made under sub-section (1), 20 142 (1) for the purpose of making an assessment under ,this act, the income-tax officer may serve on any person who has made a return under section 139 or upon whom a notice has been served under sub-section (2) of section 139 (whether a return has been made or not) a notice requiring him, on a date ,to be therein specified,-25 (i) to produce, or cause to be produced, such accounts or documents as the income-tax officer may require, or (ii) to furnish in writing and verified in the prescribed manner information in such form and on such points or matters (including a statement of all assets and liabilities of the assessee, 30 whether included in the accounts or not) as the income-tax officer may require: i provided tha~(a) the previous approval of the inspecting assistant commissioner shall be obtained before requiring the assessee to fur- 3s nish a statement of all assets and liabilities not included in ,the accounts; i (b) the income-tax officer shell not require the production - of any accounts relating to a period more than three years prior to the previous year ! (2) for the purpose of obtaining full information in respect of the income or loss of any person, the income-tax officer may make such enquiry as he considers necessary (3) the assessee shall, except where the assessment is made under 5 section 144, be given an opportunity of being heard in respect of any material gathered on the basis of any enquiry under sub-section (2) and proposed to be utilised for the purpose of the assessment 143 (1) where a return has been made under section 139 and the aliscssment income-tax officer is satisfied wi,thout requiring the presence of the 10 assessee or the production by him of any evidence that the return is correct and complete, he shall assess the total income or loss of the assessee, and shall determine the sum payable by him or refundable to him on the basis of such return ; (2) where a return has been made under section 139 but the j 5 income-tax officer is not satisfied without requiring the presence of the assessee or the production of evidence that the return is correct and complete, he shall serve on the assessee a notice requiring him, on a date to be therein specified, either to attend at the incom-tax officer's office or to produce, or to cause to be there produced, any 30 evidence on which the assessee may rely in support of the return (3) on the day specified in the notice issued under sub-~ection (2), or as soon afterwards as may be, the income-tax officer, after hearing such evidence as the assessee may produce and such other evidence as the income-tax officer may require on specified points, and after 2s taking into account all relevant material which the income-tax officer has gathered, shall, by an order in writing, assess the total income or loss of the assessee, and determine the sum payable by him or refundable to him on the basis of such assessment 144 if any person-best judlment asbeils-30 (a) fails to make the return required by any notice given ment under sub-section (2) of section 139 and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, or ! , (b) fails to comply with all the terms of a notice issued under 3s sub-section (1) of section 142, or i (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143 the income-tax officer, after taking into account all relevant material wqich the income-tax officer has gathered, shall make the assess-40 ment of the total income or loss to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment method of us (1) income chargeable under the head "profits and gains of ac\"'oujltina: business or profession" or "income from other sources" shall be computed in accordance with the method of accounting regularly employed by the assessee: j provided that in any case where the accounts are correct and s complete to the satisfaction of the income-tax officer but the method employed is such that, in the opinion of the income-tax officer, the income cannot properly be deduced therefrom, then the computation shall be made upon such basis and in such manner as the income-tax officer may determine 10 (2) where the income-tax officer is not satisfied about the correctness or the completeness of the accounts of the assessee, or where no method of accounting has been regularly employed by the assessee, the income-tax officer may make an assessment in the manner provided in section 144 , is reopcnidi of asiciii-146 where an assessee assessed under section 144 makes an ~ent at the application to the income-tax officer, within one month from the date instance of f f f d d d f h the assessee 0 servlce 0 a notice 0 eman issue m consequence 0 t e assessment, for the cancellation of the assessment on the ground-(i) that he was prevented by sufficient cause from making ao the return required' under rub-section (2) of section 139, or (ii) that he did not receive the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143, or (iii) that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying, with the terms 2s of any notice referred to in clause (ii) , the income-tax officer shall, if satisfied a,bout the existence of such ground, cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of sections 143 and 144 147 if-30 income clicilping asscllmcnt (a) the income-tax officer has reason to believe that, by reason of the omission or failure on the part of an assessee to make a return of his income under section 139 for any assessment year to the income-tax officer having jurisdiction over him or to disclose fully and truly all material facts necessary for his 3s assessment for that year, income chargeable to tax has escaped assessment for that year, or (b) notwithstanding that there has been no omission or f~ilure as mentioned in clause (a) on the part· of the assessee, the income-tax oft\cer has in consequence of intormation in his possession reason to believe that income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153 assess or 5 reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year concerned (hereafter in sections 148 to 153 referred to as the relevant assessment year) explanation i-for the purposes of this section, the following 10 shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely:-(a) where income chargeable to tax has been underassessed; or 15 (b) where such income has been assessed at too iowa rate; or (c) where such income has been made the subject of excessive relief under this act or under the indien income-tax act, 1922; or ii of 1922 (d) where excessive loss or depreciation allowance has been computed 20 explanation 2-production before the income-tax officer of account bocks or other evidence from which material evidence could with due diligence have been discovered by the income-tax officer will not necessarily amount to disclosure within the meaning 25 of this section 148 (1) before making the assessment, reassessment or recom- issue of putation under section 147, the income-tax officer shan serve on the ~otice whahere 11 f th t h' h tnc;omc s assessee a notice contammg a or any a e r~qulremed s w ic escajicd may be included in a notice under sub-section (2)' of section 139; and assessment 30 the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section (2) the income-tax officer shall, before issuing any notice under this section, record his reasons for doing so time limit for notice 149 (1) no notice under section 148 shall be issued, (a) in cases falling under clause (a) of section 147-35 (i) for the relevant assessment year, if eight years have elapsed from the end of that year, unless the case falls under sub-clause (ii) or sub-clause (iii); - (ii) for the relevant assessment year, where eight years have elapsed from the end of that year, unless the income chargeable to tax: which has eseaped assessment amounts to or is likely to amount to rupees fifty thousand or more for that year; (iii) for the relevant assessment year, where eight years, but not more than sixteen years, have elapsed from the end of that year and the case does not fall under sub-clause (ii) , 5 unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to one lakh of rupees in the aggregate for that year and for any other year or years within the aforesaid period; (b) in cases falling under clause (b) of section 147, at any 10 time within a period of four years from the end of the relevant assessment year (2) the provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of sub-section (2) of section 15l (3) if the person on whom a notice under section 148 is to be serv- is ed is a person treated as the agent of a non-resident under section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such nonresident, the notice shall not be issued after the expiry of a period of two years from the end of the relevant assessment year 20 provision for 150 notwithstanding anything contained in section 149, the cases where notice under section 148' may be issued at any time for the purpose asseasment 15 f k' t t t t' in pursuance 0 moa mg an assessmen or reassessmen or recompu a ion m of an order consequence of or to give effect to any finding or direction contain-~~c~ppeal, ed in an order passed by any authority in any proceeding under 2s this act by way of appeal, reference or revision sanction cor 151 (1) no notice shall be issued under section 148 after the iasue of expiry of eight years from the end of the relevant assessment year, nocice unless the board is satisfied on the reasons recorded by the incometax officer that it is a fit case for the issue of such notice 30 (2) no notice shall be issued under section 148 after the expiry of four years from the end of the relevant assessment year, unless the commissioner is satisfied on the reasons recorded by the incometax officer that it is a fit case for the issue of such notice other provisions 152 (1) in an assessment, reassessment or recomputation made 35 under section ~47, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment (2) where an assessment is reopened in circumstances falling under clause (b) of section 147, the assessee may, if he has not 40 impugned any part of the original assessment order for that year either under sections 246 to 248 or under section 264 claim that the proceedings under section 147 shall be dropped on his showing that he had been assessed on an amount or to a sum not lower than what he would be rightly liable for even if the income alleged to have 5 escaped assessment had been taken into account, or the assessment or computation had been properly made: provided that in so doing he shall not be entitled to reopen matters concluded by an order under sections 154, 155, 260, 262 or 263 ua (1) no order of assessment shall be made under section 143 time hmlt 10 or section 144 at any time after-:a ~mple-(a) the expiry of four years from the end of the assessment::=elltl year in which the income was ftrst assessable; or 1id8iiti (b) the expiry of eight years from tlie end of the assessment year in which the income was ftrst assessable, in a case 15 falling within clause (c) of sub-section (1) of section 271; or (c) the expiry of one year from the date of the ftling of a return or a revised return under sub-section (4) or sub-section (5) of section 139, whichever is latest 20 (2) no order of assessment, reassessment or recomputation shall be made under section 147-(a) where the assessment, reassessment or recomputation is to be made under clause (a) of that section, after the expiry of four years from the end of the assessment year in which the 25 notice under section 148 was served; (b) where the assessment, reassessment or recomputation is to be made under clause (b) of that section, after-(i) the expiry of four years from the end of the assessment year in which the income was first assessable, or 30 (ii) the expiry of one year from the date of service of the notice under section 148, whichever is later - (3) the provisions of sub-sections (1) and (2) shall not apply to the following classes of assessments, reassessments and recomputa-' 3s tlons which may be completed at any time-(i) where a fresh assessment is made under section 146; 258(b) 18-16 20 (it) where the assessment or reassessment is made on the aaaeasee or any person in consequence of or to give effect to any flnding or direction contained in an order under section 250, 254, 259, 260, 262 263 or 264, (iii) wherp in the case of a firm, an assessment is made on s a partner of the firm in consequence of an assessment made on the firm under section 147 e:r:p14nation i-in computing the period of limitation for the purposes of this section, the time taken in reopening the whole or any part of the proceeding or in giving an opportunity to the assessee to 10 be reheard under the proviso to section 129 or any period during which the assessment proceeding is stayed by an order or injunction of any court, shall be exeluded explanation 2-where, by an order under sections 250 254 259, 260, 262, 263 or 264 any income is excluded from the is total income of the assessee for an assessment year, then an assessment of such income for another assessment year shall, for the purposes of section 150 and this section, be deemed to be one made in consequence of or to give effect to any finding or direction contained in the said order ezplanation 3-where by an order under section 250, 2m, 259, 260, 262, 283 or 264 any income is excluded from the total income of one person and held to be the income of another person, then, an assessment of such income on such other person shall, for the purposes of section 150 and this section, be as deemed to be one made:' in eonsequence of or to give effect to any finding or direction contained in the said order, provided such other person was given an opportunity of being hpard before the said order recd8cadon was passed ofmlatake llc (1) with a view to rectifying any mistake apparent from the 30 record-- - -:"'; ~ --' (0) the income-tax oftlcer may amend any order of assessment or of refund or any other order passed by him; (b) the appellate assistant commissioner may amend any order passed by him in appeal under section 2so; 35 (c) the commissioner may amend any order passed by him in revision under section 263 or section 264 (2) subject to the other provisions of this section the authority concemed-(0) may make an amendment under sub-section (1) of its 40 own motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the usessee, and where the authority concerned is the appellate aaliatant commissioner, by the income-tax oftlcer also (3) an amendment, which 11s the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the 5 assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard (4) where an amendment is made under this section, an order shall be passed in writing by the income-tax authority concerned 10 (5) subject to the provisions of section 241 where any such amendment has the effect of reducing the assessment, the incometax officer shall make any refund which may be due to such assessee (6) where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the income-tax om-15 cer shall serve on the assessee a notice of demand in the prescribed form specifying the sum pay'lble and such notice of demand shall be deemed to be issued under section 156 and the provisions of this act shall apply accordingly (7) save as otherwise provided in section 155 or sub-section (4) 20 of section 186 no amendment under this section lihall be made after the expiry of four years from the date of the order sought to be amended 155 (1) where in respect of any completed assessment of a part- other ner in a firm it is foundamend- 25 (4) on the assessment or re6ssessrnent of the firm, or (b) on any reduction or enhancement made in the income of the firm under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, that the share of the partner in the income of the firm has not been 30 included in the assessment of the partner or, if included, is not correct, the income-tax officer may amend the order of assessment of the partner with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four 35 years specified in sub-section (7) of that section being reckoned from the date of the final order passed in the case of the firm - (2) where in respect of any completed assessment of a member of an association of persons or of iii body of individuals it is found-(a) on the assessment or reassessment of the assoeiation or body, or - (b) on any reduction or enhancement made in the income of the association or body under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, that the share of the member in the income of the association or 5 body, as the oilse may be, has not been included in the assessment of the member or, if included is not correct, the income-tax officer may amend the order of assessment of the member with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be; and the provisions of section 154 shall, so far 10 as may be, apply thereto, the period of four years specified in subsection (7) of that section being reckoned from the date of the final order passed in the case of the association or body, as the case may be (3) where the excess profits tex or the business profits tax pay- is able by an assessee has been modified in appeal, revision or any other proceeding, or where any excess profits 18x has been assessed after the completion of the corresponding assessment for income-tax and in consequence thereof, it is necessary to amend the total income of the assessee chargeable to income-tax, the income-tax officer may 20 make the necessary amendment and the provisions of section 154 shall, so far ills may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the date of the order makin( or modifying the assessment of such excess profits tax or business profits tax, as the case may be 25 ezp14nation-for the purposes of this sub-section, where the assessee is a firm, the provisions of sub-section (1) shall also apply as they apply to the amendment of the assessment of the partners of the firm (4) where as a result of proceedings initiated under section 147 30 a loss or depreciation has been recomputed and in consequence thereof it is necessary to recompute the total income of the assessee for the succeeding year or years to which the loss or depreciation allowance has been carried forward and set oft under the provisions :of sub-section (1) of section 72, or sub-section (2) of section 73, or 35 mb-section (1) of section 74, the income-tax offic~ may proceed to recompute the total income in respect of such year or years and zke the necessary amendment; and the provisions of section 154 ~ shad, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned fl'om the 40 date of the order passed under section 147 (5) where an allowance by way of development rebate has been made wholly or partly to an assessee in respect of a ship, muchinery or plant in any assessment year under section 33 and s1ibsequently-(i) at any time before the expiry of eight years from the 5 end of the previous year in which the ship was quired or the machinery or plant was installed, the ship, machinery or plant 1s sold or otherwise transferred by the assessee to any person other than the government, a local authority, a corporation established by a central, state or provincial act or a government company 10 as defined in section 617 of the companies act 1956, or in connection with any amalgamation or succession referred to in subsection ( 3) of section 33; or (ii) at any time before the expiry of the ten years referred to in sub-section (3) of section 34, the assessee utilises the amount 15 credited to the reserve account under clause (4) of that subsection-(a) for distribution by way of dividends or profits; or (b) for remittance outside india as profits or for the creation of any asset outside india; or 20 (e) for any other purpose which is not a purpose of the business of the undertaking; the development rebate originally allowed shall be deemed to have been wrongly allowed, and the income-tax officer may, notwithstanding anything contained in this act, reeomputethe total income of the 25 assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-seetlon (7) of that section being reckoned from the end of the previous year in which the sale or transfer took place or the money was so 30 utilised (6) where any such debt or part of debt as is referred to in clause (vii) of sub-section (1) of section 36 is written off as irrecoverable in the accounts of the assessee for a previous year and the income-tax officer is satisfied that such debt or part thereof 3s became a bad debt in an earlier previous year not falling beyond a period of four previ«;>us years immediately preceding the previous year in which the debt or part is written off, the income-tax oftlcer may, notwithstanding anything contained in this act, allow such debt or part as a deduction for such earlier previous year, 40 if lhe assessee accepts such a finding of the income-tax oftieer, and recompute the total income of the assessee for such earlier previous year and make the necessary amendment; and the provilions of section 154 shall, so far as may be, apply thereto, the period of four •years speeifted in 8ub-section (7) of that section being reckoned from the end of the financial year in which the assessment relating to the previous year in which the debt is written off is made (7) where as a result of any proceeding under this act, in the assessment for any year of a company in whose case an order under 5 section 104 has been made for that year, it is necessary to recompute the distributable income of that company, the income-tax officer may proceed to recompute the distributable income and determine the supertax payable on the basis of such recomputation and make the necessary amendment and the provisions of section 154 shall, so 10 far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the date of the final order passed in the case of the company in respect of that proceedid£ noticz of demand 156 when any tax, interest, penalty, fine or any other sum is is payable in consequence cf any order passed under this act, the income-tax officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable intimation of 1018 157 when, in the course of the assessment of the total income of any assessee, it is established that a loss has taken place which 20 the assessee is entitled to have carried forward and set off under the provisions of sub-section (1) of section 72, sub-section (2) of section 73 or sub-section (1) of section 74, the income-tax officer shall notify to the assessee by an order in writing the amount of the loss as computed by him for the purposes of sub-section (1) of section 72, 25 sub-section (2) of section 73 or sub-section (1) of section 74 intimation of alselsment of firm 158 whenever a registered tlrm is assessed, or an unregistered firm is assessed under the provisions of clause (b) of section lsa, the income-tax officer shall notify to the tlrm by an order in writing the amount of its total income assessed and the apportionment thereof 30 between the several partners chapter xv liability in special cases a-legal representativeslepl repre-159 (1) where a person dies, his legal representative shall be 35 sentativea liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceued - (2) for the purpose of making an assessment (including all assessment, reasaessment or recomputation under section 147) of the 40 income of the deceased and for the purpom of levyidi my iuid in the hands of the legal representative in accordance with the provilionl of sub-aection (1) ,-(ii) any proceeding taken against the deceased before his s death shall be deemed to have been taken against the legal'representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased; -(b) any proceeding which could have been taken against the 10 deceased if he had survived, may be taken against the legal representative; and (e) all the provisions of this act shall apply accordingly (3) the legal representative of the deceased shall, for the purposes of this act, be deemed to be an assessee is (4) every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which 81' : in, or may come into, his possession 20 (5) the provisions of sub-section (2) of section 161, section 162 and section 167, shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative (6) the liability of a legal representative under this section shall, 25 subject to the provisions of sub-section (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the imbwty b-representative assessees-general provisions160 (1) for the purposes of this act, "representative 30 meansassessee" ~l'cjen~atlve am see (i) in respect of the income of a non-resident specified in clause (i) of sub-section (1) of section 9, the agent of the nonresident, including a person who is treated as an agent under section 183; 35 (ii) in respect of the income of a minor, lunatic or idiot, the - guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot; (iii) in respect of income which the court of wards the' administrator-general, the oftlclel trustee or any receiver or - man8,lel' (including any person, whatever his designation, who in tlet manages property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf or for the benefit of any person, such court of wards, admjniitrator-general, oftlcial trustee, receiver or manager; 5 (iv) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether tesbamentary or otherwise (including any wakf deed which is valid under the mussalman wakf validating act, 1913) receives ii fill,l3-or is entitled to receive, on behalf or for the beneftt of any per- 10 son, such trustee or trustees (2) every representative assessee shall be deemed to be an asses:see for the purposes of this act ijabfuty of 181 (1) every representative assessee, as regards the income in ~eec respect of which he is a representative assessee, shall be subject to is the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him ben "ftclally and shall be liable to assessment in his own name in respect d that income; but any such assessment shall be deemed to be made upon him in his representative capacity only, and the tax shall, subject to 20 the other provisions contained in this chapter, be levied upon and recovered from him in like manner and to the same extent as it would be leviable upon and recoverable from the person represented by him (2) where any person is, in respect of any income, assessable 2s under this chapter in the capacity of a represenbative assessee, he shall not, in respect of that income, be assessed under any other provision of this act =~_ 182 (1) every representative assessee who, as such, pays any sum tiw under this act, shall be entitled to recover the sum so paid from the 30 ~ ~cor,r person on whose behalf it is paid, or to retain out of any moneys that may be in his possession or may come to him in his representative capacity, an amount equal to the sum so paid (2) any representative assessee, or any person who apprehends that he may be usessed as a representative assessee, may retain out 3s of any money payable by him to the person on whose behalf he is hable to pay tax (hereinafter in this section referred to as the principal), a sum equal to his estimated liability under this chapter, and -in the event of any disagreement between the principal and such representative assessee or person as to the 8mowlt to be so retained, 40 such 1'epnsentative assessee or person may secure from the incometax officer a certificate staung the amount to be so retained pending final settlement of the liability, and the certificate so obtained shall be his warrant for retaining that amount (3) the amount recoverable from such representative assessee or person at the time of final settlement shall not exceed the amount 5 specified in such certificate, except to the extent to which such representative gssessee or person may at such time have in his hands additional assets of the principal c-representative assessees-special cases163 (1) for the purposes of this act, "agent", in relation to a who s:r be 10 non-resident, includes any person in india-:s:;tllt (a) who is employed by or on behalf of the non-resident; or (b) who has any business connection with the non-resident; or (c) from or through whom the non-resident is in receipt of i' any income, whether directly or indirectly; or (d) who is the trustee of the non-resident; and includes also any other person who, whether a resident or nonresident, has acquired by means of a transfer, a capital asset in india: provided that a broker in india who in respect of any transac-20 tions, does not deal directly with or on behalf of a non-resident principal but deals with or through a non-resident broker shall not be deemed to be an agent under this section in respect of such transactions, if the following conditions are fulfilled, namely:-(i) the transactions are carried on in the ordinary course 2, of business through the first-mentioned broker; and (ii) the non-resident broker is carrying on such transactions in the ordinary course of his business and not as as a principal (2) no person shall be treated as the agent of a non-resident unless he had had an opportunity of being heard by the income-tax 30 oftlcer as to his liability to be treated as sueh 1m where any income in respect of which the persons mentioned chaqe of in clauses (iii) and (iv) of sub-section (1) of section 160 are liable ~~re as representative assessees or any part thereof, is not specifically teo~ci receivable on behalf or for the benefit of anyone person, or where udkdown 3' th~ individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable (which persons are hereinafter in this section referred to as the beneficiaries) are indeterminate or unknown, tax shall be charged as if such income or 258(b) ls-17 !, - such part thereof were the total income of an association of persons, or, where such income or such part thereof is actually received by a beneficiary, then at the rate or rates applicable to the total income or total world income of the beneficiary if such course would result in a benefit to the revenue , case where 165 where part only of the income of a trust is chargeable under part of trult this act, that proportion only of the income receivable by a bene-~mcll - - cbarphlc ~ ficlary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part 10 d-representative assessee-miscellaneous provisionsu8eiid1cnt not barrod 188 nothing in the foregoing sections in this chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income is remedies apinst propcny in cues of lepl'clelltative assessees 167 the income-tax officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative 20 assessee or against the beneficiary direct e-executorsexecutors 168 (1) subject as hereinafter provided the income of the estate of a deceased person shall be chargeable to tax in the hands of the executor,-2s (a) if there is only one executor then, as if the executor were an individual; or (b) if there are more executors than one, then, as if the executors were an association of persons; and for the purposes of this act, the executor shall be deemed to be 30 resident or non-resident according as the deceased person was a resident or non-resident during the previous year in which his death took place (2) the assessment of an executor under this section shall be made separately from any assessme~t that may be made on him in 35 respect of his own income _ (2) separate assessments shall be made under this section on the total income of each completed previous year or part thereof as is included in the period from the date of the death to the date of complete distribution to the beneficiaries of the estate according to their several interests (4) in computing the total income of any previous year under this section, any income of the estate of that previous year distri-s buted to, or applied to the benefit of, any specific legatee of the estate during that previous year shall be excluded; but the income so excluded shall be included in the total income of the previous year of such specific legatee explanatioll-in this section, "executor" includes an administrator 10 or other person administering the estate of a deceased person 189 the provisions of section 162 shall, so far as may be, apply ttight of in the case of an executor in respect of tax paid or payable by him :::r t!: as they apply in ~e case of a representative assessee paid f-succession to business ot professionj 5 170 (1) where a person carrying on any business or profession succcasiod (such person hereinafter in this section being referred to as the !,ilibulircsl predecessor) has been succeeded therein by any other person (here- tha~r::nlc inafter in this section referred to as the successor) who continues death to carryon that business or profession,-20 (a) the predecessor shall be assessed in respect of the income of the previous year in which the succession took place up to the date of succession; (b) the successor shall be assessed in respect of the income of the previous year after the date of succession 25 (2) notwithstanding anything contained in sub-section (1), when the predecessor cannot be found, the assessment of the income of the previous year in which the succession took place up to the date of succession and of the previous year preceding that year shall be made on the successor in like manner and to the same extent as it 30 would have been made on the predecessor, and all the provisions of this act shall, so far as may be epply accordingly (3) when any sum payable under this section in respect of the income of such business or profession for the previous year in which the succession took place up to the date of succession or for the 35 previous year preceding that year, assessed on the predecessor, cannot be recovered from him, the income-tax oftlcer shall record a finding to tliat effect and the sum payable by the predecessor shall thereafter be payable by and recoverable from the successor, and the successor shall be entitled to recover from the predecessor any sum so paid (4) where any business or profession carried on by a hindu undivided family is succeeded to, and simultaneously with the succession or after the succession there has been a partition of the joint family property between the members or groups of members, the tax due in respect of the income of the business or profession s succeeded to, up to the date ot succession, shall be assessed and recovered in the manner provided in section 171, but without prejudice to the provisions of this section explanation-for the purposes of this section, "income" includes any gain accruing from the transfer, in any manner whatsoever, of 10 the business or profession as a result of the succession g-partitionas8cslment after partition of hindu undivided family 171 (1) a hindu family hitherto assessed as undivided shall be deemed for the purposes of this act to continue to be a hindu undivided family, except where and in so far as a finding of partition is has bum given under this section in respect of the hindu undivided family (2) where, at the time of making an assessment under section 143 or section 144, it is claimed by or on behalf of any member of a hindu family assessed as undivided that a partition, whether total or partial 20 has taken place among the members of such family, the income-tax officer shall make an inquiry thereinto after giving notice of the inquiry to all the members of the family (3) on the completion of the inquiry, the income-tax officer shall record a finding as to whether there has been a total or partial partition of the joint family property, and, if there has been such a 25 partition, the date on which it has taken place (4) where a finding of total or partial partition has been recorded by the income-tax officer under this section, and the partition took place during the previous year,-30 (a) the total income of the joint family in respect of the period up to the date of partitiolt shall be assessed as if no partition had taken place; and (b) each member or group of members shall, in addition to any tax for which he or it may be separately liable and notwith- 35 standing anything contained in clause (2) of section 10, be jointly and severally liable for the tax on the income so assessed 'j (5) where a finding of total or partial partition has been recorded by the income-tax officer under this section, and the partition took place after the expiry of the previous year, the total income of the 40 previous year of the joint family shall be assessed as if no partition had taken place; and the provisions of clause (b) of sub-section (4) shall, so far as may be, apply to the case (6) notwithstanding anything contained in this section, if the 5 income-tax officer finds after completion of the assessment of a hindu undivided family that the family has already effected a partition, whether total or partial, the income-tax officer shall proceed to recover the tax from every person who was a member of the family before the partition, and every such person shall be jointly and 10 severally liable for the tax on the income so assessed (7) for the purposes of this section, the several liability of any member or group of members thereunder shall be computed according to the portion of the joint family property allotted to him or it at the partition, whether total or partial 15 (8) the provisions of this section shall, so far as may be, apply in relation to the levy and collection of any penalty, interest, fine or other sum in respect of any period up to the date of the partition, whether total or partial, of a hindu undivided family as they apply in relation to the levy and collection of tax in respect of any such 20 period explanation-in this section-(a) "partition" means-(i) where the property admits of a physical division, a physical division of the property, but a physical division of 25 the income without a physical division of the property producing the income shall not be deemed to be a partition; or (ii) where the property does not admit of a physical division, then such division as the property admits of but a mere severance of status shall not be deemed to be a partition; 30 (b) "partial partitioni' means a partition which is partial as regards the persons constituting the hindu updivided family, or the properties belonging to the hindu undivided family, or both h-profits of non-residents from occasional shipping business172 (1) the provisions of this section shall, notwithstanding shi,ppidg 35 ~ything contained in the other provisions of this act, apply for the ~fs:,c:~ purpose of the levy and recovery of tax in the case of any ship, residents belonging to or chartered by a non-resident, which carries passengers live-stock, mail or goods shipped at a port in india, unless the income-tax officer is satisfied that there is an agent of the nod-resident from whom the tax will be recoverable under the other provisions of this act (2) where such a ship carries passengers, live-stock, mail or goods shipped at a port in india, one-sixth of the amount paid or payable 5 on account of such carriage to the owner or the charterer or to any person on his behalf, whether that amount is paid or payable in or out of india, shall be deemed to be income accruing in india to the owner or charterer on account of such carriage (3) before the departure from any port in india of any such 10 ship, the master of the ship shall prepare and furnish to the income-tax officer a return of the full amount paid or payable to the owner or charterer or any person on his behalf, on account of the carriage of all passengers, live-stock, mail or goods shipped at that port since the last arrival of the ship thereat: 15 provided that where the income-tax officer is satisfied that it is not possible for the master of the ship to furnish the return required by this sub-section before the departure of the ship from the port and provided the master of the ship has made satisfactory arrangements for the filing of the return and payment of the tax by any other person 20 on his behalf, the income-tax officer may, if the return is filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the master as sufficient compliance with this sub-section (4) on receipt of the return, the tncome-tax oftlcer shall assess 2s the income referred to in sub-section (2) and determine the sum payable as tax thereon at the rate or rates for the time being applicable to the total income of a company which has not made the arrangements referred to in section 194 and sucla sum shall be payable by the master of the ship 30 (5) for the purpose of determining the tax payable under subsection (4), the income-tax officer may call for such rccountc; 01' documents as he may require (6) a port clearance shall not be granted to the ship until the collector of customs, or other officer duly authorised to grant tl'v! 3s same, is satisfied that the tax assessable under this section has been duly paid or that satisfactory arrangements have bem made for the payment thereof (7) nothing in this section shall be deemed to prevent the owner or charterer of a ship from claiming before the expiry of the assessment year relevant to the previous year in which the date of departure of the ship from the indian port falls, that an assessment be made of 5 his total income of the previous year and the tax payable on the basis thereof be determined in accordance with the other provisions of this act, and if he so claims, any payment made under this section in :respect of the passengers, live-stock, mail or goods shipped at indian ports during that previous year shall be treated as a payment in 10 advance of the tax leviable for that qssessment year, and the difference between the sum so paid and the amount of tax found payable by him on such assessment shall be paid by him or refunded to him, as the case may be i-recovery of tax in respect of non-residents15 173 without prejudice to the provisions of sub-section (1) of sec- ~;cf:c~_ of tion 161 or of section 167, where the person entitled to the income pect of nonreferred to in clause (i) of sub-section (1) of section 9 is e non- ~~ehl~· resident, the tax chargeable thereon, whether in his name or in the asset • name of his agent who is liable as a representative assessee may be 20 recovered by deduction under any of the provisions of chapter xvii-b andi any arrears of tax may be recovered also in accordance with the provisions of this act from any assets of the non-resident which are, or may at time come within india j-persons leaving india25 174 (1) notwithstanding anything co~tained in section 4, when assessment it appears to the income-tax officer tlmt any individual may leave ~=on8 india during the current assessment year or shortly after its expiry iddia and that he has no present intention of returning to india, the total income of such individual for the period from the expiry of the pre-30 vious year for that assessment year up to the probable date date of his departure from india shall be chargeable to tax in that assessment year (2) the ,total income of each completed previou;i year or part of any previous year included, in such period shall be chargeable to tax at the rate or rates in force in that assessment year, and separate 35 assessments shall be made in respect of each such completed previous year or part of any previous year - (3) the income-tax officer may estimate the income of such individual for such period or any part thereof, where it cannot be 40 readily determined in the manner provided in this act (4) for the purpose of making an assessment under sub-section (1), the income-tax officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as a return under sub-section (2) of 5 section 139, setting forth his total income for each completed previous year comprised in the period referred to in sub-section (1) and his estimated total income for any part of the previous year comprised in that period; and the provisions of this act shall, so far as may be, ibnd subject to the provisions of this section apply as if the notice 10 were a notice issued under sub-section (2) of section 139 (5) the tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this act (6) where the provisions of sub-section (1) are applicable, any notice issued by the income-tax officer under sub-section (2) of is section 139 or sub-section (1) of section 148 in respect of any tax chargeable under any other provision of this act may, notwithstanding anything contained in sub-section (2) of section 139 or sub-section (1) of section 148, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the income-tax officer may think proper 20 k-persons trying to alienate their assetsaucllmedt ofponona likely to tranfer propcny to avoid tax 115 notwithstanding anything contained in section 4, if it appears to the income-tax officer during any current assessment year that any person is likely to charge, sell, transfer, dispose of or otherwise 25 part with any of his assets with a view to avoiding payment of any liability under the provisions of this act, the total income of such person for the period from the expiry of the previous year for that assessment year to the date when the income-tax officer commences 3 proceedings under this section shall be chargeable to tax in that 0 assessment year, and the provisions of sub-sections (2), (3) (4), (5) and (6) of section 174 shall, so far as may be, epply to any proceedings tn the case of any such person as they apply in the case of persons leaving india ljia,:od-tinued buainesl l-discontinuance of business, ot dissolution , 178 (1) notwithstanding anything contained in section 4, where any business or profession is discontinued in any assessment yflbr, the income of the period from the expiry of the previous year for that assessment year up to the date of such discontinuance may, at the discretion of the income-tax oftlcer, be charged to tax in tha1 assessment year (2) the total income of each such completed previous yew' 01 s part of any previous year included in such period shall be chargeable to tax at the rate or rates in force in that assessment year, and separate assessments shall be made in respect of each such completed previous year or part of any previous year (3) any person discontinuing any business or profession shall give 10 to the income-tax officer notice of such discontinuance within fifteen days thereof (4) where any profession is discontinued in any year on account of the cessation of the profession by, or the retirement or death of, the person ciilrrying on the profession, any sum received after the is discontinuance shall be deemed to be the income of the recipient and charged to tax accordingly in the year of receipt, if such sum would have been included" in the total income of the aforesaid prrson had it been received before such discontinuance (5) where an assessment is to be made under the provisions of 20 this sectiotl, the income-tax officer may serve on the person whose income is to be assessed or, in the case of a firm, on any person who was a partner of such firm at the time of its discontinuance or, in the case of a company, on the principal oftlcer thereof, a notice containing all or 6ily of the requirements which may be included in a notice 25 under sub-section (2) of section 139 and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under sub-section (2) of section 139 (6) the tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this act jo (7) where the provisions of su1hection (1) are applicable, any notice issued by the income-tax offtcer under sub-section (2) of section 139 or sub-section (1) of section 148 in respect of any tax chargeable under any other provisions of this act may, notwithstanding anything contained in sub-section (2) of section 139 or 3s sub-section (1) of section 148, as the case ttl8y be require the furnishing of the return by the person to whom the afoft!aald notlc811 are - issued within such period, not being less uuul seven days, as the income-tax otftcer may think proper aliociition 177 (1) where any business or profession carried on by an :=d':!- association of persons has been discontinued or where an association continued of persons is dissolved, the income-tax officer shall make an assessment of the total income of the association of persons as if no such discontinuance or dissolution had taken place, and all the provisions 5 of this act, including the provisions relating to the levy of a penalty or any other sum chargeable under any provision of this act shall apply, so far as may be, to such assessment (2) without prejudice to the generality of the foregoing subsection, if the income-tax ofiicer, appellate assistant commissioner 10 en: the appellate tribunal in the course of any proceeding under this act in respect of any such association of persons as is referred to in that sub-section is satisfied that the association of persons was guilty of any of the acts specified in chapter xxi, he or it may impose or direct the imposition of a penalty in accordance with the pro- 15 visions of that chapter (3) every person who was at the time of such discontinuance or dissolution a member of the association of persons, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other sum 20 payable, and all the provisions of this act, so far as may be, shall apply to any such assessment or imposition of penalty or other sum (4) where such discontinuance or dissolution' takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued against the persons referred to 2$ in sub-section (3) from the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the provlsioilll of this act shall, so far as may be, apply accordingly (5) nothing in this section shall aftect the provicrions of subsection (6) of section 159 30 coinpady in uquidatiod 178 (1) every person-(4) who is the liquidator of any company which,is being wound up, whether under the orders of a court or otherwise; or (b) who has been appointed the receiver of any assets of a company, 3s (hereinafter referred to as the liquidator) shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the income-tax olftcer who is entitled to assess the lnc'ome of the company (2) the income-tax officer shall, after making such enquiries 40 ,i'r calling for such information as he may deem flt, notify to the liquidator the amount which, in the opmlon of the income-tax officer, would be sufficient to provide for any tax which is then, or is likely thereafter to become, payable by the company (3) on being notified by the income-tax officer under sub-s section (2), the liquidator shall set aside an amount equal to the amount so notified and until he so sets aside such amount, he shall not part with any of the assets of the company or the properties in his hands except for the purpose aforesaid (4) the liquidator shall, if he has not set aside the amount noti-10 fied under sub-section (3), be personally liable to the extent of that amount for the payment of the tax on behalf of the company (5) where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally is (6) the provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force - m-private company in liquidation1 of 1956 179 (1) notwithstanding anything contained in the companies private com-20 act, 1956, where any tax which is or has been assessed on a private ~da~n company, whether before or in the course of or after its liquidation, in respect of any income of any previous year cannot be recovered from the company, then, every person who was a director of the private company at any time during the relevant previous year 25 shall be jointly and severally liable for the payment of such tax (2) where the whole or any portion of any tax for the payment of which the directors of a private company are made jointly and severally liable untoor sub-section (1) cannot be recovered from the directors, such tax or portion shall be recoverable iirom every person 30 who was a shareholder of the company holding beneficially shares carrying not less than ten per cent of the voting power at any time during the previous year, but the tax or portion recoverable from each such person shall not exceed the proportion which the share capital held by him beneficially bears to the total capital of the 35 company n-special provisions for certain kinds of income180 where the time taken by the author or a literarv or artistic i' - "oya ncs or work in the making thereof is more than twelve months, the amount copyright received or receivable by him during any previous year on:;a c!°:~~~ti~ 40 account of any lump sum consideration for the assignment or work grant of any of his interests in the copyright of that work or of royalties or copyright fees (whether r~eivable in lump sum or otherwise), in respect of that work, shall, if he so claims, be allocated for purposes of assessment as hereunder-(i) where the time so taken is less than twenty-four months, one-half of the amount of such lump sum, royalties or fees as 5 the income of the previous year in which the whole amount is received or receivable, and the other half as the income of the next succeeding previous year; and (ii) where the time so taken is twenty-four months, or more, one-third of the amount of such lump sum, royalties or 10 fees as the income of the previous year in which the whole amount is received or receivable, and one-third of the said amount as the income of each of the two next succeeding previous years explanation-for the purposes of this section, the expression 15 "author" includes a joint author, and the expression "lump sum", in regard to royalties or copyright fees, includes an advance payment on account of such royalties or copyright fees which is not returnable 20 o-liability of state governments181 income-tax shall be payable by a state government on the interest on any security issued by it tax free intorcat on tax fiee securities of a state g~t chapter xvi special provisions applicable to firms a-asbessment of 'firms 25aueument 182 (1) notwithstanding anything contained in sections 143 and of i'ejiltcred 144 and subject to the provisions of sub-section (3), in the case of a 1irmi registered firm, after assessing the total income of the flrm,-(i) the income-tax payable by the firm itself shall be determined; and 30 (ii) the share of each partner in the income of the firm shall be included in his total income and assessed to tax accordingly (2) if such share of any partner is a loss it shall be set off against his other income or carried forward and set off in accord- }5 mce with the provisions of sections 70 to 75 (3) when any of the partners of a registered! firm is a don-resident, the tax o'n his share in the income of the firm shall be assessed on the firm at the rate or rates which would be applicable if it were assessed on him personally, and the tax so assessed shall be paid by the firm (4) when the tax levied on a partner of a registered firm on his s share in the income of the firm cannot be recovered from him, the amount not so recovered shall be paid by the firm 183 in the case of an unregistered firm, the income-tax ofticer- allcl8dledt of uiil"ciii-(a) may determine the tax payable by the firm itself on tered firm • the basis of the total income of the firm; or 10 (b) if, in his opinion, the aggregate amount of the tax payable by the partners if the firm were treated as a registered firm would be greater than the aggregate amount of the tax which would be payable by the firm under clause (a) and the tax which would be payable by the partners individually, may i s proceed to make the assessment under clause (ii) of sub-section (l)of section 182 as if the firm were a registered firm; and where the procedure specified in this clause is applied to any unregistered firm, the provisions of sub-sections (2) , (3) and (4) of section 182 shall apply thereto as they apply in the 20 case of a registered firm b-registration of firms184 (1) an application for registration of a firm for the pur- application poses of this act may be made to the income-tax officer on behalf for ~ii'" of any firm iftratlon 2s (i) the partnership is evidenced by an instrument; and (ii) the individual shares of the partners are specified in that instrument (2) such application may, subject to the provisions of this section, be made either during the existence of the firm or after its 30 dissolution (3) the application shall be made to' the income-tax officer having jurisdiction to assess the firm, and shall be signed-(a) by all the partners (not being minors) personally; or 35 (b) in the case of a dissolved firm, by all persons (not being minors) who were partners in the firm immediately before its dissolution and by the legal representative of any such partner who is deceased - (4) the application shall be made before the end of the previous year for the assessment year in respect of which registration is 40 sought: provided that the income-tax officer may entertain an application made after the end of the previous year, if he is satisfied that the firm was prevented by sufficient cause from making the applicaticn before the end of the previous year (5) the application shall be accompanied by the original instru- s ment evidencing the partnership, together with a copy thereof: provided that if the income-tax officer is satisfied that for sufficient reason the original instrument cannot conveniently be produced, he may accept a copy of it certified in writing by all the partners (not being minors), or, where the application is made 10 after the dissolution of the firm, by all the persons referred to in clause (b) of sub-section (3), to be a correct copy, or a certified copy of the instrument; and in such cases the application shall be accompanied by a duplicate copy of the original instrument (6) the application shall be made in the prescribed form and is shall contain the prescribed particulars (7) where registration is granted to any firm for any assessment year, it shall have effect for every subsequent assessment year: provided that-(i) there is no change in the constitution of the firm or ~o the shares of the partners as evidenced by the instrument of partnership on the basis cf which the registration was granted: and (ii) the firm furnishes, along with its return of income for the assessment year concerned, a declaration to that effect, in 2s the prescribed form and verified in the prescribed manner (b) where any such change has taken place in the previous year, the firm shall apply for fresh registration for the assessment year concerned in accordance with tb:e provisions of this section pzoc:cdure on 18& (1) on receipt of an application for the registration of a 30 =c;[od firm, the income-tax officer shall inquire into the genuineness of the firm and its coilstitution as specified in the instrument of partnership, and-(a) if he is satisfied that there is or was during the previous year in existence a genuine firm with the constitution so speci- 35 fied, he shall pass an order in writing registering the firm fot; the assessment year; (b) if he is not so satisfied, he shall pass an order in writing refusing to register the firm (2) the income-tax officer shall not reject an application for registration merely on the ground that the application is not in order, but shall intimate the defect to the firm and give it an opportunity to rectify the defect in the application within a period of , one month from the date of such intimation (3) if the defect is not rectified within such time, the income-tax officer may rej ect the application (4) where a firm is registered for any assessment year, the income-tax officer shall record a certificate on the instrument of 10 partnership or on the certified copy submitted in lieu of the original instrument, as the case may be, to the effect that the firm has been registered under this act, for that assessment year; and where a declaration under sub-section (7) of section 184 is furnished by the firm, for the relevant subsequent assessment year is (5) notwithstanding anything contained in 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 144, the income-tax officer may refuse to register the firm for the assessment year 186 (1) if, where a firm has been registered, or its registmtion crlcouation 20 has effect under sub-section (7) of section 184 for an assessment ~i:'i1atrayear, the income-tax officer is of opinion that there was during the previous year no genuine firm in existence as registered, he may, after giving the firm a :reasonable opportunity of being heard and with the previous approval of the inspecting assistant· commission-25 er, cancel the registration of the firm for that assessment year (2) if, where a fixm has been registered or its registration has effect under sub-section (7) of section 184 for any assessment year, there is, on the part of the firm, any such failure in respect of the assessment year as is mentioned in section 144, the income-tax 30 officer may cancel the registration of the firm for the assessme'llt year, after giving the firm not less than fourteen days' notice intimating his intention to cancel its registration and after giving it 8 reasonable opportunity of being heard (3) where the registration of a firm is cancelled for any assess-35 ment year, the income-tax officer shall amend the assessments of the firm and its partners for that assessment year on the footing that the firm is an unregistered firm (4) the provisions of section 154 shall, so far as may be, apply to the amendments of the assessments of the firm and its partners 40 under sub-section (3) of this section, the period af four years specified in sub-section (7) of' that section being reckoned from the date of the order cancelling the registration c-changes in constitution, succession and dissolutioncbauae id codatitution ofa firm 187 (1) where at the time of making an assessment under section 143 or section 144 it is found that a change has occurred in the constitution of a firm, the assessment shall be made on the firm as constituted at the time of making the assessment: s provided that-(i) the income of the previous year shall, for the purposes of inclusion in the total incomes of the partners, be apportioned between the partners who, in such previous year, were entitled to receive the same; and j 0 (ii) when the tax assessed upon a partner cannnct be recovered from him, it shall be recovered from the firm as constituted at the time of making the assessment (2) for the purposes of this section, there is a change in the constitution of the firm- is (a) if one or more of the partners cease to be partners cr one or more new partners are admitted, in such circumstances that one or more of the persons who were partners of the firm before the change continue as partner or partners after the change; or 20 (b) where all the partners continue with a change in their respective shares or in the shares of some of them succciaiod of oiiefirm byadother firm 188 where a firm carrying on a business or profession is succeeded by another firm, and the case is not one covered by section 187 separate assessments shall be made on the predecessor firm and 25 the successor firm in accordance with the provisions of section 170 firm dido!-189 (1) where any business or profession carried on by a finn "d c)rdi buli- has been discontinued or where a firm is dissolved, the income-tax deal icon-' tinued officer shall make an assessment of the total mcome of the firm as if no such discontinuance or dissolution had taken place, and all 30 the provisions of this act, including the provisions relating to the levy of a penalty or any other sum chargeable under any provision of this act, shall apply, so far as may be, to such assessment (2) witheut prejudice to the generality of the foregoing subsectidn, if the income-tax officer, appellate assistant commissioner or the appellate tribunal in the course of any proceeding under 3s this act in respect of any such firm as is referred to in that subsection is satisfied that the firm was guilty of any of the acts specified in chapter xxi he or it may impose or direct the imposition of a penalty in accordance with the previsions of that chapter 40 (3) every person who was at the time of such discontinuance or dissolution a partner of the firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other sum payable, and all s the prcvisions of this act, so far as may be, shall apply to any such assessment or imposition of penalty or other sum (4) where such discontinuance or dissolution takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued against the persons referred to 10 in sub-section (3) frcm the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the pr0-visions of this act shall, so far as may be, apply accordingly (5) nothing in this section shall affect the provisions of subsection (6) of secticn 159 chapter xvii is collection and recovery of tax a-general190 (1) notwithstanding that the regular assessment in respect dfliuctiod at of any incorne is to be made in a later assessment year, the tax on :durce and 20 such income shall be payable by deduetion at source or by advance pa;:t payment, as the case may be, in accordance with the provisions 'of this chapter (2) nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4 25 191 (1) in the case of income in respect of which provision is dir~t not made under this chapter for deducting income-tax at the time paymcdl cf payment, and in any case where income-tax has not been deducted in accordance with the provisions of this chapter, income-tax shall be payable by the assessee direct 30 (2) save as provided in this chapter, super-tax shall be payable by the assessee direct b-deduction at source192 (1) any person responsible for paying any income charge- salary able under the head "salaries" shall, at the time of payment, deduct 35 income-tax and super-tax en the amount payable at the average rate - of income-tax and average rate of super-tax respectively computed on the basis of the rates of tax in force for the financial year in which the payment is made, on the estimated income of the assessee under this head jor that financial year -; "-58 (b) ls-19 - (2) any person responsible for paying any income chargeable under the head "salaries" to a non-resident, not being a citizen of india, in receipt of salary from the government for rendering service -outside india, shall, at the time of payment, deduct tax at the rates in force on the estimated income of the assessee under , this head for the financial year (3) the person responsible for making the payment referred to in sub-section (1) or sub-section (2) may, at the time of making any deduction, increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising 10 out of any previous deduction or failure to deduct during the financial year (4) the trustees of a recognised provident fund, or any person authorised by the regulations of the fund to make payment of accumulated balances due to employees, shall, in cases where is sub-rule (1) of rule 9 of part a of the fourth schedule applies, at the time an accumulated balance due to an employee is paid, make therefrom the deduction provided in rule 10 of part a of the fourth schedule ~ -, '; "'; 'llj!1i!!1" (5) where any contribution made by an employer, including ad interest on such contributions, if any, in an approved superannuation fund is paid to the employee, income-tax on the amount 10 paid shall be deducted by the trustees of the fund to the extent provided in rule 6 of part b of the fourth schedule (6) for the purposes of deduction of tax on salsry payable in 25 foreign currency, the value in rupees of such salary shall be calculated at the prescribed rate of exchange explamticm-in sub-section (2), and in sections 193, 194, 195 and 197, the expression urates in force" means the rate or rates specifted for the purpose of deduction by the finance act of the year in 30 which such deduction is required to be made idtemt on 193 the person responsible for paying any income chsrgeable iocuritiea under the head "interest on securities" shall, at the time of payment, deduct income-tax and super-tax at the rates in force on the amount of the interest payable !is j!)mciead 1m the principal offtcer of an indian company or a company which bas made the prescribed arrangements for the decisration and payment of dividends (including dividends on preference shares) within india, shall, before making any payment in cash 01' befcrreoissuing any cheque or warrant in respect of any dividend or before ;to making any distribution or payment to a shareholder, of any dividend within the meaning of sub-clauie (a) or sub-cllule (b) or aub-clause (c) or sub-clause (d) or lub-clause (e) of clause (22) of section 2 deduct from the amount of such dividend income-tax and luper-tax at the rates in force 15 (j) any person responsible for paying to a non-resident,otbeuwdi , not being a company, or to a company which is neither an indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within india, any interest not being "interest on securities" or any other sum not being dividends chargeable under the provisions (if this act 10 shall at the time of payment unless he is himself liable to pay any income-tax and super-tax thereon as an agent deduct income-tax and super-tax thereon at the rates in force: provided that nothing in this sub-section shall apply to any payment made in the course of transactions in respect of which a 15 person responsible for the payment is deemed under the proviso to sub-section (1) of section 163 not to be an agent of the payee (2) where the person responsible for paying any such sum chargeable under this act (other than interest including interest on securities dividend and salary) to a non-resident considers that 20 the whole (if such sum would not be income chargeable in the case of the recipient, he may make an application to the income-tax officer to determine by general or special order the appropriate proportion of such sum 80 chargeable and upon such determination tax shall be deducted under sub-section (1) only on that proportion of the 25 sum ~hich is 10 chargeable 196 notwithstanding anything contained in sections 192 to 195 ~~:=der no deduction of tax shall be made on any interest or dividend payable ~yablo to to the government or to the reserve bank of india in respect of gc:i'ddlcdt any securities or shares owned by it or in which it has full beneficial iledve 30 interest balik 197 (1) where in the case of any income of any perlon other cortificate than a companyfer deduction at low •• (0) income-tax or super-tax is reqwred to be deducted at rata the time of payment at the rates in force under the provisions of actions 192, 193 and 195, 35 (b) being a non-resident, super-tax is required to be deducted at the time of payment at the rates in force under the provisions of section 194, me income-tax oftlcer is satisfied that the total income or the total 40 world income of th~ recipient justifies the deduction of income-tax or luper-tax at any lower rates or no deduction of income-tax or super-tax, as the case may be, the income-tax officer shail, on an application made by the assessee in this behalf, give to him such eertiftcate as may be appropriate (2) where any such certificate is given, the person responsible for paying the income shell, until such certificate is cancelled by the 5 income-tax officer, deduct income-tax and super-tax at the rates peci1ied in such certificate or deduct no tax, as the case may be (3) where the principal officer of a company considers that, by reason of the provisions of sections 84 and j 01, no tax will be payable by' the recipient on the whole or any portion of the dividend referred 10 to in section 85 and sub-section (2) of section 101, he may, before paying the dividend to the shareholder or issuing any cheque {fr warrant in respect thereof, make an application to the income-tax officer to determine the appropriate proportion of the dividend on which tax is not payable by the recipient under the provisions of is sections 84 and 101; and on such determination by the income-tax officer, no tax shall be deducted on such proportionate amount tax deduc-198 all sums deducted in accordance with the provisions of sec-=:i~~me tions 192 to 195 shall, for the purpose of computing the income of an assessee, be deemed to be income received 20 credit for 199 any deduction made in accordance with the provisions of tudeducted sections 192 to 195 and paid to the central government shall be treated as a payment of income-tax or super-tax, as the case may be, on behalf of the person from whose income the deduction was made, or of the owner of the security or of the shareholder, as the 2s case may be, and credit shall be given to him for the amount so deducted on the production of the certificate furnished under section 203 in the assessment, if any, made for the immediately following assessment year under this act: duty ot person dcductida tax provided that where such person or owner or shareholder is 30 a person whose income is included under the provisions of section 60, section 61, section 64, section 93 or section 94 in the total income of another person, the payment shall be deemed to have been made on behalf of, and the credit shall be given to, such other person: provided further that where any security or share in a com- 3s pany is owned jointly by two or more pel'sdlls not constituting a partnership, credit in respect of the tax deducted may be given to each such person in the same proportion in which the interest on such security or dividend on such share has been included til hi<: - total income 40 200 any person deducting any sum in accordance with the provisions of sections 192 to 195 shall pay within the prescribed time, - the sum so deducted to the credit of the central government or as the board directs 2oi (1) if any such person and in the cases referred to in section ('onsequen--194, the principal officer and the company of which he is the princi- cesdof ~ailuro - 10 e ct or pal officer does not deduct or after deducting falls to pay the tax as pay required by or under this act, he, shall, without prejudice to any , other consequences which he or it may incur, be deemed to be an assessee in default in respect of the tax: provided that no penalty shall be charged under section 221 from such person, principal officer or company unless the incometax officer is satisfied that such person or principal officer or com-10 pany as the case may be, has wilfully failed to deduct and pay the tax (2) where the tax has not been paid as _ aforesaid after it is deductedi, it shall be a first charge upon all the assets of the person, or tha company, as the case may be, referred to in sub-section (1) is 202 the power to levy tax by deduction under sections 192 to detduction on y one 195 shall be without prejudice to any other mode of recovery mode of recovery 203 every person deducting income-tax or super-tax in accord- c;:enificatc ance with the provisions of sections 192 to 195 shall, at the time of ~':d~~f:d payment of the sum, or, as the case may be, at the time of issue of 20 a cheque or warrant for payment of any dividend to a shareholder, furnish to the person to whom such payment is made, or the cheque or warrant is issued, a certificate to the effect that income-tax or super-tax has been deducted-, and specifying the amount so deducted, the rate at which the tax has been deducted and such other parti-2s culars as may be prescribed 204 for the purposes <yf sections 192 to 203 and section 285 the meanina of expression "person responsible for paying" means--"person ~~~ 30 3s 40 - (t) in the case of payments of income chargeable under the forpayina" head "salaries", other than payments by the central government or the government of a state, the employer himself or, if the employer is a company, the company itself, including the principal officer thereof; (ii) in the case of payments of income chargeable under the head "interest on securities", other than payments made by or on behalf of the central government or the government of a state, the local authority or company, including the principal officer thereof; (iii) in the case of payments of any other sum chargeable_ under the provisions of this act, not being income chargeable under the head "interest on securities", the payer himself, or, if the payer is a company, the company itself including the principal officer thereof zos where tax is deductible at the source under sections 192 to 185 the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income barapldll diret't demandon alaelac •• penon pa, zoo (1) the prescribed person in the case of every office of the ~:ju:~! government the principal officer in the case of every company, the s cribecl prescribed person in the case of every local authority or other pubfttul'll lie body or association, and every private employer shall prepare and within thirty days from the 31st day of march in each year, deliver or cause to be delivered to the income-tax officer in the prescribed form and verified in the prescribed manner, - return in 10 wriuni showina-(a) the name' and, 10 far u it 11 known, the address of every penon who was receiving on the 31st day of march, or has received or to whom was due during the year ending on that date, from the government company authority, body, is association or private employer, as the case may be, any income charaeable under the head "salaries" of luch amount ai may be preacribed; (b) the amount of the income so received by or so due to each such person, and the time or times at which the same was ao paid or due, as the case may be; (c) the amount deducted in respect of income-tax nd super-tax from the income of each such person (2) where an employer deducts from the emoluments paid to an employee or pays on his behau any contributions of that employee 25 to an approved superannuation fund, he shall include all such deductions or payments in the return which he is required to furnish under this section c-advance pa1fment of ta:radftoe tu 207 (1) tax shall be payable in advance in accordance with the 30 :::j;~:,e provisions of sections 208 to 219 in the case of income other than inadvaoce tu come chargeable under the head "salaries" and "capital gains" (2) such income is hereinafter in this chapter referred to •• "income subject to advance tax", and iuch tax is hereinafter in this chapter referred to u "advance tax" 35 z08 advance tax shall be payable in the financial year-condition of liability to payadftdce ta (a) where the total income exclusive <:if capital gains, of the assessee referred to in sub-clause (i) of clause (a) of sec- - tion 209 exceeded the maximum amount not chargeable to income-tax in hjs cue by two thousand five hundred rupees; or fo (b) where it is payable by virtue of the provisions of suf:)-section (3) of section 212 2ot the amount of advance tax payable by an assessee in the fin- computation uclal year shall be computed 81 followi: _ ~dvance s (a) (i) his total incmne of the latest prevfoul year in respect of which he hu been assessed shall ftrst be ascertained; (ii) the amount of capital gains, if any, included in such total income ihall be deducted therefrom, and on the balance, income-tax and super-tax shall be calculated at the rates in 10 force in the ftnancial year; (iii) the income-tax and super-tax so calculated shall be reduced by the amount of income-tax and super-tax which wauld be deductible during the said ftnancial year in accordance with the provisions of sections 192 to 195 on any income, is included in the said total income; (to) the net amount of income-tax and super-tax calculated in accordance with sub-clause (iii) iihall, subject to the proviskml of clauses (b) and (c), be the advance tax payable (b) in cases where under the provisions of seetion 113, the tax payable by the assessee is to be determined with reference to his total world income, the advance tax payable by him shall be calculated in tbe manner laid down in tbat section (c) in eases wbere an estimate is sent by the as"iessee under sub~ection (1) or sub-section (2) or sub-section (3) of section 2s 212, the total income so estimated shall, for the purposes of calculation of tax under this section, be substituted for the total income referred to in clause (a) ezplanatioft-if the assessee is a partner of a re~stered ftrm and an assessment of the ftrm has been completed for a previous 30 year later than the latest previous year for which the assessee's assessment has been completed, his share in the income of the firm shall, for the purposes of clauses (a) and (b), be included in his total income on the basis of the said asbeiiidlent of the firm 21g (1) where a person has been previously assessed under this order by 35 act or under the indian income-tax act, 1922, the income-tax otftcer =-may, on or after the 1st day of april in the ftnancial year, by order in writing, require him to pay to the credit of the central government advance tax determined in accordance with the provisions of 40 sections 207, 208 and 209 - (2) the notice of demand issued under section 156 in pursuance of such order shall specify the instalments in which the advance tax is payable under section 211 (3) if, after the making of an order by the income-tax officer under this section and before the 15th day of february of the finan- 5 cia! year, an assessment of the assessee (or of the registered firm of which he is a partner) is completed in respect of a previous year later than that referred to in the order of the income-tax officer, the income-tax officer may make an amended order requiring the assessee to pay in one instalment on the specified date, or in equal 10 jnstalments on the specified dates if more than one, falling after the date of the amended order, the advance tax computed on the revised basis as reduced by the amount, if any, paid in accordance with the original order: provided that in every case where an assessment of the assessee 15 (or of the registered firm of which he is a partner) is completed in respect of a previous year later than that referred to in the order of the income-tax officer and the advance tax payable on the basis of such assessment is less than the advance tax determined as payable in accordance with the original erder under sub-section (1), the 20 income-tax officer shall make an amended order determining the advance tax on the revised basis and refund the amount already paid, if any, in excess of the advance tax so determined instalments ofadvancc tax 211 (1) subject to the pro'visions of this section and of section 212, advance tax shall be payable in equal instalments on the 1st day 25 of june, 1st day of september, 1st day of december and 1st day of march in the financial year: provided that, where the previous year of the assessee in respect of anysource of incom" ends after the 31st day of december and before the 30th day of april the advance tax on that source of 30 income shall, subject as aforesaid, be payable in three equal instalments on the 1st day of september, the 1st day of december and the 15th day of march, respectively (2) if the notice of demand issued under section 156 in pursuance of the order under section 210 is served after any of the dates on 35 which the instalments specified therein are payable, the advance tax shall be payable in equal instalments on each of such of those dates as fall after the date of the service of the notice of demand, or in one sum on th'! 1st day of march 1£ the notice is served after the 1st day of december zlz (1) if any assessee, who is required to pay advance tax by eatfmate by an order under section 210, estimates at any time before the last hteasee instalment is due that his total income exclusive of capital gains, or income subject to advance tax for the period which would be 5 the previous year for the immediately following assessment year, is less than the total income exclusive of capital gains on the basis of which, or the income on which, he is required to pay such tax, as the case may be, and accordingly wishes to pay an amount less than the amount which he is so required to pay, he may send to the 10 income-tax ofbcer-(i) an estimate of the total income exclusive of capital gafnj for that period; (ii) an estimate of the advance tax payable by him calculated in the manner laid down in section 209 and shall pay such amount is as accords with his estimate in equal instalments on such of the dates specified in section 211 as have not expired, or in one sum if only the last of such dates has not expired (2) the assessee may send a revised estimate of the advance tax payable by him before anyone of the dates specified in section 211 20 and adjust any excess or deficiency in respect of any instalment already paid in a subsequent instalment or in subsequent instalments (3) any person who has not previously been assessed by way of regular assessment under this act or under the indian income-tax ii of i9u act, 1922, shall, before the 1st day of march in each financial year, 2s if his total income exclusive of capital gains of the period which would be the previous year for the immediately following assessment year is likely to exceed the maximum amount not chargeable to income-tax in his case by two thousand five hundred rupees, send to the income-tax oftlcer-i 30 (i) an estimate of the total income exclusive of capital gains of the said previous year; t - i (if) an estimate of the advance tax payable by him calculated in the manner laid down in section 209; iuld shall pay such amount as accords with his estimate, on such of 3s the dates specified in section 211 as have not expired by instalments which may be revised according to sub-section (2) (4) every estimate under this section shall be sent in the prescribed form and verified in the prescribed manner - z13 where part of the income subject to advance tax consists cf !tce!ptl 40 any income of the nature of commjssion which is receivable periodically and is not received or adjusted by the payer in the asseuee'-i58(b) ls-2o aeeount before any of the quarterly instalments of advance tax become due, he may defer payment of advance tax on that part of his income to the date on which such income would be normally received or adjusted, and, if he does so, he shall communicate to the income-tax officer the date to which such payment is deferred: ~ provided that, if the advance tax of which the payment i!'l deferred is not paid within flfteen days of the date on which such income or part thereof is received or adjusted by the payer in the assessee's account, the advance tax shall be payable with four per cent simple interest per annum from the date of such receipt or adjustment to to the date of payment of the advance tax =,~ bj 214 (1) the central government shall pay simple interest at gofeillldcdf four per cent per annum on the amount by which the a~~egate sum of any instalments of advance tax paid dllrin~ anv financial vert in which they ::ire' oavahle llnrler !'i~tions 207 to ?1~ pyreerls the is amount of the tax determined on regular assessment, from the 1st day of april next fol1owin~ the said financial year to the date of the regular assessment for the assessment year immediately following the sai~ flnancial year, and where any such instalment is p'lid after the expiry of the financial year during which it is payable bv reason of 20 tlie provisions of section 213, interest as aforesaid shall also be payable on that instalment from the date of its payment to the date of regular assessment (2) on any portion of such amount which is refundpd under this chapter, interest shall be payable only up to the date on which the :as refund was made 215 (1) where in any financial year an assessee has paid advance tax under section 212 0't1 the basis of his own estimate, and the advance tax so paid is le!'ls than seventv-flve per cent of the tax determined on the basi!; of the regular assessment (reduced bv the 30 amount of tax deductible in accordance with the provisions of sections 192 to 195) !'io far as !'iuch tax relates to income subject to arlvance tax and so far as it is not due to variations in the rates of tax made by the finance act enacted for the year for which the regulrr assessment is made, simple interest at the rate of four per cent per 35 annum from the 1st day of april next following the said flnanciri year up to the date of the said re~lar asseslmlent shall be payable by the assessee upon the amount by which the advance tax so paid falls short o·f the said seventy-flve per cent (2) where provisional assessment is made under section 141-40 m interest shall be calculated in accordance with the ioregoing pravision up to the date· on which the tax as provisionally assessed is paid; and (d) thereafter interest shall be calculated at the rate siore-i said on the amount by which the tax as so assessed (in so far as it relates to income subject to advance tax) falls short of the said seventy-five per cent (3) where as a result of an order under section 154 or section 155 s or section 250 or section 254 or section 260 or section 262 or section 264 the amount on which interest was payable under this section has been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded (4) in such cases and under such circumstances as may be 10 prescribed, the income-tax officer may reduce or waive the interest payable by the assessee under this section 216 where, on making the regular assessment, the income-tax in=~ b officer finds that any assessee has-i =-eo j (a) under sub-section (1) or sub-section (2) or sub-section ::m~~ (3) of section 212 under:-estimated the advance tax payable by him and thereby reduced the amount payable in any of the first three instalments; or i (b) under section 213 wrongly deferred the payment of 20 advance tax on a part of his income; he may direct that the assessee shall pay simple interest at four per cent per annum-i (i) in the case referred to in clause (a), for the period during which the payment was deficient, on the difference between the amount paid in each such instalment and the amount which should have been paid, having regard to the aggregate advance tax actually paid during the year; and (ii) in the case referred to in clause (b), for the period during which the payment of advance tax was so deferred 30 explanation-for the purposes of this section, any instalment due before the expiry of six months from the commencement of the previous year in respect of which it is to be paid shall be deemed to have become due fifteen days after the expiry of the said six months 35 217 (1) where, on making the regular assessment, the income-tax inta'elt officer finds that no payment of advance tax has been made in = b)' accordance with the provisions of this chapter, simple interest wbed ao - at the rate of four per cent per annum from the first day of april ~te next following the financial year in which the advance tax was 40 payable in accordance with the said sections up to the date of the regular assessment shall be payable by the assessee upon the amount of advance tax which should have been paid ; j - (2) '!'he provisions of sub-section (3) and sub-section (4) 01 section 215 snall apply to interest payable under this section as they apply to interest payable under that section \vben 218 (1) if any assessee does not pay on the specified date any nee instalment of advance tax that he is required to pay under section 210 s ~:bo and d~ not, before the date on which any such instalment as is not paid becomes due, send under sub-section (1) or sub-section (2) of section 212 an estimate or a revised estimate of the advance tax payable by him, he shall be deemed to be an assessee in default in respect of such instalment or instalments 10 (2) if any assessee has sent under sub-section (1) or sub-section (2) or sub-section (3) of section 212 an estimate or a revised estimate of the advance tax payable by him, but does not pay any instalment in accordance therewith on the date or dates specified in section 211, he shall be deemed to be an assessee in default in respect of such is instalment or instalments: credit for advance tao provided that the assessee shall not under sub-section (1) or this sub-section, be deemed to be in default in respect of any amount of which the payment is deferred under section 213 until after the date communicated by him to the income-tax officer under that 20 section i i 219 any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in pursuance of this chapter shall be treated as a payment of tax in respect of the income of the period which would be the frevious year for an assessment for the 2s assessment year next following the financial year in which it was payable, and credit therefor shall be given to the assessee in the regular assessment d-cozlection and recovery220 (1) any amount specified as payable in a notice of demand 30 under section 156 shall be paid within thirty-five days of the service of the notice at the place and to the person mentioned in the notice: whcdtu payable and wiled uieiieo deemed in default provided that, where the income-tax officer has any reason to believe that it will be detrimental to revenue if the full period of thirty-five days aforesaid is allowed, he may, with the previous appro- 35 val of the inspecting assistant commissioner, direct that the sum spe~ified in the notice of demand shall be paid within such period being a period less than the period of thirty-five days aforesaid, as may be specified by him in the no~ce of demand (2) if the amount specified in any notice of demand under sec- 40 tion 156 is not paid within the period limited under sub-section (1) the assessee shall be liable to pay simple interest at four per cent per annum from the day commencing after the end of the period mentioned in sub-section (1) (3) without prejudice to the provisions contained in sub-section s (2), on an application made by the assessee before the expiry of the due date under sub-section (1) the income-tax officer may extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case 10 (4) if the amount is not paid within the time limited under subsection (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default (5) if, in a case where payment by instalments is allowed under is sub-section (3), the assessee commits default in paying anyone of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment 20 actually in default (6) where an assessee has presented an appeal under section 246 the income-tax officer may, in his discretion, and subject to such canditions as he may think fit to imposein the circumstances of the case, treat the assessee as not being in default in respect of the 2s amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of (7) where an assessee has been assessed in respect of income arising outside india in a country the laws of which prohibit or restrict the remittance of money to india, the income-tax officer shall 30 not treat the assessee as in default in respect of that part of the tax which is due in respect of that amount of his income which, by reason of such prohibition or restriction, cannot be brought into india, and shall continue to treat the assessee as not in default in respect of such part of the tax until the prohibition or restriction 3s is removed expzanation-for the purposes of this section, income shall be deemed to have been brought into india if it has been utilised or could have been utilised for the purposes of any expenditure actually incurred by the assessee outside india or if the income, whether 40 capitalised or not, has been brought into india in any fonn " i'enalty payable when tax in default 221 when an assessee is in default or is deemed to be in default iii making a payment of tax, he shall, in addition to the amount of the arrears and the amount of interest payable under sub-section (2) of section 220, be liable to pay by way of penalty an amount not exceeding the amount of tax in arrears: 5 provided that before levying any such penalty the assessee shan be given a reasonable opportunity of being heard certificate to tax recovery officer 222 (1) when an assessee is in default or is deemed to be in de fault in making a payment of tax, the income-tax officer may forward to the tax recovery officer a certificate under his signature 10 specifying the amount of arrears due from the assessee, and the tax recovery officer on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein by one or more of the modes mentioned below, in accordance with the rules laid down in the second schedule-) s (a) attachment and sale of the assessee's movable property; (b) attachment and sale of the assessee's immovable pro· perty; (c) arrest of the assessee and his detention in prison; (d) appointing a receiver for the management of the 20 assessee's movable and immovable properties (2) l'he income-tax officer may issue a certificate under sub-section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken 223 (1) the income-officer may forward the certificate' refer- 25 red to in section 222 to-turecov· ery officer to whom certificate is to be issued (a) the tax recovery officer within whose jurisdiction the assessee carries on his business or profession or within whose jurisdiction the principal place of his business or profession is situate; or 30 (b) the tax recovery officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate (2) if the tax recovery officer to whom a certificate is sent by an lncome-tax officer is not able to recover the entire amount by the 35 sale of the property, movable add immovable, but has information that the assessee has property in a district within the jurisdiction of another tax recovery oftlcer, he may send the certificate to such other tax recovery officer or to a tax recovery officer within - whose jurisdiction the assessee resides, and thereupon that tax recovery officer shall proceed to recover the" amount under this chapter as if the certificate was sent to him by the income-tax officer s 224 (1) when the income-tax officer sends a certificate to a tax vali~ty of recovery officer under section 222, it shall not be open to the:~ a=ciassessee to dispute before the tax recovery officer the correctness fcdt thereof the assessment, and no objection to the certificate on any ground o shall be entertained by the tax recovery officer to (2) notwithstanding the issue of a certificate to a tax recovery officer, the income-tax officer shall have power to withdraw or correct any clerical or arithmetical mistake in the certificate by sending an intimation to the tax recovery officer (3) the income-tax officer shall intimate to the tax recovery is oftlcer any orders withdrawing or cancelling a certificate or any correction made by him under sub-section (2) of this section or any amendment made under sub-section (4) of section 225 225 (1) notwithstanding that a certificate has been issued to st~fprothe tax recovery oftlcer for the recovery of any tax, the income- :der ~rti-20 tax officer may grant time for the payment of the tax, and there- ficrtnde and h t'r " "-ii:! h d' ·1 h ame ment upon t e ax ecovery vmcer shall stay t e procee mgs untj t e or withdraexpiry of the time so granted wal thereof (2) where a certificate for the recovery of tax has been issued, the income-tax officer shall keep the tax recovery officer inform-25 ed of any tax paid or time granted for payment, subsequent to the issue of such certificate (3) where the order giving rise to a demand of tax for which a certificate for recovery has been issued has been modified in appeal or other proceeding under this act, and, as a consequence 30 thereof, the demand is reduced but the ordt>r is the subject matter of further proceeding under this act, the income-tax officer shall stay the recovery of such part of the amount of the i'ertiflcate as pertains to the said reduction far the period for which the appeal or other proceeding remains pending 3s (4) where a certificate for the recovery of tax has been issued and subsequently the amount of the outstanding demand is reduced as a result of an appeal or other proceedinl! under this act the income-tax officer shall, when the order which was the subjectmatter of such appeal or other proceeding has become final and con-40 clusive, amend the certificate or withdraw it, as the case may be other modes 226 (1) notwithstanding the issue of a certificate to the tax of recovery recovery officer under section 222, the income-tax officer may recover the tax by anyone or more of the modes provided in this section (2) if any assessee is in receipt of any income chargeable under s the head "salaries", the income-tax officer may require any person paying the same to deduct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the central government or as 10 the board directs: provided that any part of the salary exempt from attachment in execution of a decree of a civil court under section 60 of the code of s of 1908 civil procedure, 1908, shall be exempt from any requisition made under this sub-section is (3) (i) the income-tax officer may, at any time or from time to time, by noiice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the incame-tax officer either forthwith upon the money be- 20 coming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount 2, (ii) a notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint-holders in such account shall be presumed, until the contrary is proved, to be equal 30 (iii) a copy of the notice shall be forw1lrded to the assessee at his last address known to the income-tax officer, and in the case of a joint account to all the joint-holders at their last addresses known to the income-tax officer (iv) save as otherwise provided in this sub-section, every person 3' to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice f8 issued to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement 40 or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary (v) any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date " ~ · of the notice shall be void as against any demand contained in the notice (vi) where a person to whom a notice under this sub-&ection is lent objects to it by a statement on oath that the sum dejdlllded or > 'any part thereof is not due to the asseuee or that he doe not hold any money for or on account of the aaseaee, then, nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered · that such statement was false in any matenal particular, such person 10 shall be personally liable to the inco'me-tax officer to the extent of his own liability to the assessee on the date of the notice, or to the extent of the assessee's liability for any sum due under this act, whichever is less (vii) the income-tax officer may, at any time or from time to is" tiine, amend or revoke any ll<1tice issued under this sub-section or · extend the time for making any payment in pursuance of such notice (!liii) the income-tax officer shall grant a receipt for any amount paid in ~mpliance with iq notice issued under this sub-section, and 20 the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid (irl any perspn discharging any liability to the assessee after receipt of a notice under this sub-section shall be personally liable to the income-tax oftlcer to the extent of his own liebility to the 2s assessee so discharged or to the extent of the assessee' liability for any sum due under :this act, whichever is less (x) if the person to whom a notice uncier this sub-section is sent faus to make payment in pursuance thereof to the income-tax ofticer, he shall be deemed to be an assessee in default in respect of the 30 amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in sections 222 to 225 and the notice shall have the same effect as an attachment of a debt by the tax recovery officer in exercise of his powers under section 3s 222 (4) the income-tax oftlcer may apply to the court in whose cutody there is money belonging to the assessee for payment to him of the entire amount of such money, or, if it js more tbm the tax due, an amount sufficient to discharge the tax 40 (5) the income-tax oftlcer may, if so lquthorised by the commis-'$loner, proceed: to recover the tax by distraint and sale of the movable :property of the assessee in the manner laid down in the third schedule 25b(b) li-21 recovay 227 if the recovery q'f tax in any area has been entrusted to - ~~:ch state government under clause (1) of article 2~8 of the constitution, government the state government may direct, with respect to that area or any part thereof, that tax shall be recovered therein with, and u an addition to, any municipal tax or local rate, by the same person and tn- s the same manner as the municipal tax or local rate is recovered recovery of 2zs (1) the income-tax officer may forward a certificate under ~~~:: section 222 to a collector in pakistan through the central board 01 and ,ra:!:~ revenue of pakistan, if the assessee has property in the dfstrlet of tlx in ii that collector, "and for the purposes of that section, theexpn"'ciiil 10 "tax recovery officer" shall include a collector in pakistan (2) where a collector in india receives through the board a certificate under the signature of an income-tax oftlcer in pakistan, the collector shall proceed to recover the amount specified therein in the manner in whieh he would proceed to recover the amount spectted is in a cerilfi,-,te received from an income-tax offtcer in india and shall remit any sum so recovered by him to the income-tax offtcer in pakistan, after deducting his expenses in connection with the recovery proceedings (3) the provisions of this section shall remain in force only 10 20 long as there are in force similar provisions in the law of pakiitad for the recovery of tax by a collector in pakistan on receipt of a certifi,-,te from an income-tax officer in india ~covery of 229, any sum imposed by way of interest, fine, penalty, or any ~l~~~~'nt other sum payable under the provisions of this act shall be recover- 25 and other able in the manner provided in this chapter for the recovery of sums arrears of tax taz clearance certificate 230 (1) subject to such exceptions as the central government may, by notification in the official gazette, specify in this behalf, no person who is not domiciled in india, or who, even if domiciled in 30 india at the ti~ of his departure, has, in the opinion of an income-tax authority, no intention of returning to india, shall leave the territory of india by land, sea or air unless he first obtains from such authority as may be appointed by the central government in this behalf (hereinafter in this section referred to as the "competent authority") a 3s certificate stating that he has no liabilities under this act, the excess profits tax act, 1940, the business profits tax act, 1947, the indian is of 1"0 income-tax act, 1922, the wealth tax act, 1957, the expenditure tax 21 of 1947 act, 1957 or the gift tax act, 1958, or that satisfactory arrangements ~; ~ !~: have been made for the payment of all or any of such taxes which 40 z9 of its1 are or may bcome payable by that person: 18 of 1951 provided that in the case of a person not domiciied in india the competent authority may, if it is satisfied that such person intends to return to india, issue an exemption certificate either in respect of a single journey or in respect of all journeys to be undertaken by 5 that person within such period as may be specified in the certificate (2) if the owner or charterer of any ship or aircraft carrying persons from any place in the territory of india to any place outside india allows any person to whom sub-section (1) applies to travel by such ship or aircraft without first satisfying himself that such 10 person is in possession of a certificate as required by that sub-section, he shall be personally liable to pay the whole or any part of the amount of tax, if any, payable by such person as the income-tax oftlcer may, having regard to the circumstances of the case, determine ~ i r j s (3) in re~ect of any sum payable by the owaer or charterer of any ship or aircraft under sub-section (2), the owner or charterer, as the case may be, shall be deemed to be an assessee in default for such swn, and such sum shall be :recoverable from him in the manner provided in this c:hapter as if it were an arrear of tax 20 (4) the central government may make rules for regulating any matter necessary for, or incidental to, the purpose of carrying out the provisions of this section explanation-for the purpcses of this section, the expressions "owner" and "charterer" include any representative, agent or employee 25 empowered by the owner or charterer to allow persons to travel by the ship or airci1lft 231 save in accordance with the provisions of section 173 or sub- period for section (7) of section 220, no proceedings for the recovery of any sum commencinl payable under this act shall be commenced after the expiration cf ~na8 30 one year from t~e last day of the financial year in which the demand is made, or, in the case of a person who is deemed to be an assessee in default under any provision of this act, after the expiration of onl: year from the last day of the financial year in which the income-tax offtcer sends an intimation in writing to such person to the effect 35 that he is deemed to be an assessee in default explanation i-the period of one year referred to above shall b~ reckoned-- (i) where an assessee has been treated as not being in default under sub-section (6) of section 220, as long as his appeal i! undisposed of, from the last day of the ftnancial year in which the appeal i disposed of; (ii) where recovery proceedings in any ease have been sbyed ~y any order of a court, from the last day of the financial year in which the order is withdrawn; (iii) where the date of payment of tax has been extended by an income-tax authority to another date, from the last day of the 5 financial year in which such other date falls' , (iv) where the sum payable is allowed to he paid by instalments, from the last day of the financial year in which the 188t of such instalments is due explanation 2-a proceeding for the recovery of any sum shall 10 be deemed to have commenced within the meaning of this section, if some action is taken to recover the wh<1le or any part of the ium within the period hereinbefore refeited to recovery by 232 the several modes of recovery specified t this chapter shall luit or adder not affect in any way-j s other law not a1fected (a) any other law for the time being in force relating 1:< the recovery of debts due to government; or (b) the right of the government to ins~itute a suit for the recovery of the arrears due from the assessee; and it shall be lawful for the income-tax oftlcer or the government, 20 as the case may be, to have recourse to any such law or suit, notwithstanding that the tax due is being recovered from the u&eiiee by any mode specified in this chapter e-tax payable unde1' provisional assessment'recove~of 233 for the avoidance of dollbt, it is hereby declared that the 2s tudpeaya l~ provisions of section 220, except sub-section (6) thereof, and secun rpcov1-sionalaaeas- tions 221 to 229 apply in relation to any tax payable in pursuance of ment a provisional assessment made under section 141 as if it were a regular assessment made under section 143 or 1"'-tb pdd by zm tax paid or deemed to have been paid under the provisions ~ !:=~o;~ of chapter xvii-b cir chapter xvii-c in respect of any income mem provisionally assessed under section 141 shall be deemed to have been paid towards the provisional assessment chapter xvni rj:ld:f respbct1ng tax on dividends in certain cases235 where a company pays to a shareholder any dividend out of =!~cr its profits and gains which is assessed to agricultural income-tax by id reapea of s any state government, the shareholder shall be entitled to a reduc- =~ tion from the tax payable by him wlder this act of a sum equal to-- attributable ) h f th i' todividcndl (a t at proporbon 0 e agncu tural mcome-tax (including super-tax, if any) paid by the company as the amount of the liividend attributable to the profits of the company assessed to 10 agricultural income-tax bears to its total profits assessed to agricultural income-tax, reduced by the amount of refund, if any, allowed to him by the state government; or (b) where the shareholder-(i) is not a company, the amount of income-to: (but not l~ luper-tax) payable by him wlder this act; and (ii) is a company, twenty per cent on that portion of the dividend which is attributable to the profits of the company assessed t'o' agricultural income-tax; \' ;-ever is less :lo 236 (1) where in respect of any previous year relevant to the re1icfto asaesament year commencing after the 31st day of march, 1960, an ~id indian company or a company which has made the prescribed ax- ~ il'angements for the declaration and payment of dividends within paid out of india, pays any dividend wholly or partly out of its profits and gains ~~ 3s actually charged to income-tax for any assessment year ending before the 1st day of april, 1960, and deducts tax therefrom in accordance with the provisions of chapter xvii-b, credit shall be given to the company against the income-tax, if any, payable by it on the profits and gains of the previous year during which the divi-30 dena is paid, of a sum calculated in accordance with the provisions of sub-section (2), and, where the amount of credit so calculated exceeds the income-tax payable by the company as aforesaid, tile excess shall be refunded (2) the amount of income-tax to be given as credit under sub-35 section (1) shall be a sum equal to ten per cent of so much of thl" dividends referred to in sub-section (1) as are paid out of the profits and gains actually cj:\arged to income-tax for any assessment year ending before the 1st iay of april, 1960 - ezplanation 1-for the purposes of this section, the aggregate of ~ \he dividends de('ared by a company in respect of any previous yellr shall be deemed fir~t to have come out of the distributable income of that previous year and the balance, if any, out of the undistributed part of the distributable income of one or more previous years brt medi,ately preceding that previous year as would be just suftlclent to cover the amount of such balance and as has not likewise been taken into account for covering such balance of any other previous year 5 e%pla~ 2-the exprt'&sion "distributable income of any prl"-vious year" shall mean the total income asseueci for that year reduced by-(i) the amount of tax payable i:?y the company in respect of the said total income; 10 (ii) the amount of any other tax levied under any law for the time being in force on the company by the government or ( by a local authority in excess of the amount, if any, which hu been allowed in computing the total income; (iii) the amount paid to any charitable institution or fund is to the extent to which it is exempt from tax under sections 88 and 100; and 20 141 of 1m - (iv) in the case of a banking company, the amount actually transferred to a reserve fund under section 17 of the bankinl companies act, 1949, - and as increased by-(a) any profits and gains or receipts of the company, not included in its total income; and (b) any amount attributable to any allowance made in computing the profits and gains of the company for purposes of 25 assessment, which the company has not taken into account in ita profit and loss account chapter xix refundsrefund • 237 if any person satisfies the income-tax officer that the 30 amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this act for that year, he shall be entitled to a refund of the excess period cati-238 (1) where the income of one persor is included under any 35 tl~ 10 __ provision of this act in the total incollle of any other person, the c:lalm~_ in certain latter alone shall be entitled to a refund under this chapter in liial caa respect of such income (2) where through death, incapacity, insolvency, liquidation or other cause, a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the ease may be, shall be entitled to claim or receive such refund 5 for the benefit of such person or his estate 231 (1) every claim for refund under this chapter shall be made porm of in the prescribed fonn and verified in the prescribed manner :l:'d limitation (2) no such claim shall be allowed, unless it is made within four years from the last day of the assessment year in which the 10 income in respect of which the claim is made was assessable uo where, as a result of any order passed in appeal or other refund on proceeding under this act, refund of any amount becomes due to appeal, etc the assessee, the income-tax officer shall, except as otherwise provided in this act, refund the amount to the assessee without his is having to make any claim in that behalf 241 where an order giving rise to a refund is the subject ~'::,:: matter of an appeal or further proceeding or where any other pro- refund in ceeding under this act is pending, and the income-tax officer is of certain calcl the opinion that the grant of the refund may adversely aftect the 20 revenue~ the income-tax officer may, with the previous approval of the commissioner, withhold the refund till such time as the commissioner may determine w in a claim under this chapter, it shall not be open to the correct f nca 0 alaellassessee to question the correctness of any assessment or other mat- !mnt not to 25 ter decided which has become final and conclusive or ask for a re- ~ queetionview of the same, and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess 243 (1) if within a period of six months from the date on which inteteat on 30 a claim for refund is made under this chapter, the income-tax ~j:!d~ officer does not grant the refund, the central government shall pay the claimant simple interest at four per cent per annum on the amount directed to be refunded from the date immediately following the expiry of the period of six months aforesaid to the date of 35 the order granting the refund erplanation-if the delay in granting the refund within the period of six months aforesaid is attributable to the assessee, whett)e'r wholly or in part, the period of the delay attributable to him lihall be excluded from the period for which interest is payable (2) where any question arises as to the period to be excluded for the purposes of calculation of interest under the provisions 01 this section, such question shall be determined by the commissioner whose decision shall be final iaterest ad refund where do claim i needed 244 (1) where a refund is due to the assessee in pursuance of ~ an order referred to in section 240 and the income-tax officer does not grant the refund within a period of ~x months from the date of such order, the central government shall pay to the assessee bimple interest at four per cent per annum on the amount of il'efund due from the date immediately following the expiry of the period of six 10 months aforesaid to the date on which the refund is granted (2) where a refund is withheld under the provisions of section 241, the central govenlment shall pay interest at the aforesaid rate on the amount of refund ultimately determined to be due as a result of the appeal or further proceeding for the period commencmg is after the expiry of six months from the date of the order referred to in section 241 to the date the refund is granted set offr nfudd inat tax remainilll pa,-ble w where under any of the provisions of this act, a refund is found to be due to any person, the income-tax officer, appellate assistant commissioner or commissioner, as the case may be, may, 20 in lieu of payment of 'the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this act by the person to whom the refund is due, after giving an intimation in writing to such person of the action pr~ posed to be taken under this section 25 chapter xx apnals and revision a-appeals to the appellate assistant commierione,apoeuablo orden 248 any assessee aggrieved by any of the following orders of an income-tax officer may appeal to tht- appellate asaistant com- 30 missioner against such arder-(4) an order against the assessee, being a company, under section 104; (b) an order imposing a fine under sub-section (2) of sec:-tion 131; 3s (c) an order against the assessee, where the assessee deruel his liability to be assessed under this; act or 8ny order of assessment under sub-section (3) of section 143 or :jp('tion 144, where the assessee objects to the amount of income asaeaed < or to the amount of tax determined, or to the tmlount of loss 40 computed, or to the status under which he is asse8l!led; cd) an order under section 146 refqsing to reopen an assessment made under section 144; (e) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an s order refusing to allow the claim made by the assessee under either of the said sections; (1) an order made under section 163 treating the assessee as the agent of a non-resident; (9) an order under sub-section (2) or sub-section (3) of 10 section 170; (h) an order under section 171; (i) an order refusing to register a firm under clause (b) of sub-section (1) or under sub-section (5) of section 185; (;) an order cancelling the registration of a firm under sub-is section (1) or under sub-section (2) of section 186; (k) an order under section 201; (1) an order under section 237; (m) an order imposing a penalty under-10 (i) section 221, or (ii) section 270, or (iii) section 271, or (iv) section 272, or (v) section 273: provided that no appeal shall lie against an order under sec-2s tion 221 unless the tax has been paid explanation-"status" means the category under which the assessee is assessed with reference to the finance act applicable to the case, as "individual", "hindu undivided family" and so on 247 where the partners of a fum are individually assessable on appeal b 30 their shares in the total income of the firms, any such partner may partner ' appeal to the appellate assistant commissioner against any order of an income-tax officer determining the amount of the total income or the loss of the firm or the appo:rtionment thereof between - the several partners, but he cannot agitate such matters in any 3s appeal preferred against an order of assessment determining his own total income or lois 258 (b) ls-22 - appeal by 248 any person having in accordance with the provisiolls ';1 k"li:b1ll~y- section 200 deducted and paid tax in respect of any sum chargeable tog deduc/ under this act, other than interest or dividend, who' denies his liabitax lity to make such deduction, may appeal to the appellate assistant commissioner to be declared not liable to make such deduction 5 249 (1) every appeal under this chapter shall be in the prescribed form and shall b~ verified in the prescribed manner porm of appoaiand limitation (2) the appeal shall be presented within thirty days of the following date, that is to say,-(a) where the appeal relates te any tax deducted under 10 sub-section (1) of section 195, the date of payment of the tax, or (b) where the appeal relates to any assessment or penalty, the date of service of the notice o{ demand rela ting to the assessment or penalty, or 15 (c) in any other case, the date on which intimation of the order sought to be appealed against is served (3) the appellate assistant commissioner may admit an appeal after the expiration of the said pel'iod if he is satisfied that the appellant had sufficient cause for not presenting it within that 20 period hocedure inapreal 250 (1) the appellate assistant commissioner shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the income-tax officer against whose order the appeal is preferred 25 (2) the fellowing shall have the right to be heard at the hearing of the appeal-(a) the appellant, either in person or by an authorised representative; (b) the income-tax officer, either in person or by a repre- 30 sentative (3) the appellate assistalllt commissioner shall have the power to adjourn the hearing of the appeal from time to time (4) the appellate assistant commissioner may, before disposing of any appeal, make such further inquiry as he thinks fit, or may 35 direct the income-tax officer to make further inquiry and report the l'esult of the same to the appellate assistant commissioner (5) the appellate assjstant commissioner may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the appellate assistant commissioner is satisfied that the omission of that ground from the , form of appeal was not wilful or unreasonable (6) the order of the appellate assistant commissioner disposing of the appeal shall be in writing and shall state the points for "determination, the decision thereon and the reason for the decision, and the relief, if any, to which the appellant is entitled 10 (7) on the disposal of the appeal, the appellate assistant com ,' missioner shall communicate the order passed by him to the assessee and to the commissioner is 20 251 (1) in disposing of an appeal, the appellate assistant com- ih~a:,:~ missioner shall have the following powerslate alaietadtcom-(a) in an appeal against an order of assessment, he may missioner confirm, reduce, enhance or annul the assessment; or he may set aside the assessment and refer the case back to the incom~ tax officer for making a fresh assessment in accordance with the directions given by the appellate assistant commissioner and after making such further inquiry as may be necessary, and the income-tax officer shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; (b) in an appeal against an order imposing a penalty, he may confirm qi' cancel such crder or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit (2) the appellate assistant commissioner shall not enhance an 30 assessment o'r a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or repuction explanation-in disposing of an appeal, the appellate assistant commissicncr may consider and decide any ,matter arising out of 3; the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the appel late assistant commissioner by the appellant b-appeals to the appellate tribunalappellate tribaaal 2sz (1) the central government shall constitute an appellate tribunal consisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions conferred on the appellate tribunal by this act 5 (!) a judicial member shall be a person who has for at least ten years held a civil judicial post or who has been a member of thr central legal service (not below grade iii), for at least three years or who has been in practice as an advocate for at least ten years; and an accountant member shall be a person who has for at least ten 10 years been in the practice of accountancy as a chartered accountant "i under the chartered accountants act, 1949, or as a registered -- 38 of 1949 accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has served as an assistant commissioner of income-tax for at least three years ,~~ & (3) the central government shall ordinarily appoint a judicial member of the appellate tribunal to be the president thereof appeali ie 253 (1) any assessee aggrieved by any of the following orders :: "¥rllday appeal to the appellate tribunal against such order-hmi (ii) an or1ler passed by an appellate assistant commissioner 20 under sub-section (2) of section 131, section 250, section 271, or sub-section (2) of section 275; (b) an order passed by an inspecting assistant commislioner udder sub-section (2) of section 274 or sub-section (1) of iection 275; or 25 (c) an order passed by a commissioner under section 283 or sumection (2) of section 275 (2) the commissioner m'ay, if he objects to any order passed by an appellate assistant commissoner under section 250, direct the income-tax otftcer to appeal to the appellate tribunal against the 30 order (3) every appeal under sub-section (1) or sub-section (2) shall, be ftled within sixty days of the date on which the' order sought to be appealed against is communicated to the assessee or to the commissioner, as the case may be 35 (4) the income-tax oftlcer or the assessee, as the case may be, '; on receipt of notice that an appeal against the order of the appellate assistant commissioner has been preferred under lulheetlonl (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections verified in the prescribed manner, against any s part of the order of the appellate assistant commissioner, and such memorandum shal1 be disposed of by the appellate tribunal as if it were an appeal presented within the time specified in sub-section (3) (5) the appellate tribunal may admit an appeal or permit the 10 filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3), if it is satisfied that there was sufficient cause for not presenting it within that period (6) an appeal to the appellate tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shan, is except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to- in sub-section (4), be accompanied by a fee of rupees one hundred ~ 254 (1) the appellate tribunal may, after giving both the par- ordc~ of _ ties to the appeal an opportunity of being heard, pass such orders ~~d-':i~ 20 thereon as it thinks fit, and any such orders may include an otder enhancing the amount of tax determined or penalty imposed: provided that no order enhancing the amount of tax determined or penalty imposed shall be made unless the person affected thereby _ has been given a reasonable opportunity of showing cause against 2s such enhancement (2) the appellate tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under subsection (1), and shall make such amendment if the mistake is 30 brought to its notice by the assessee or the income-tax officer: provided that an amendment which has the, effect of enhancing '" an assessment or reducing a refund or otherwise increasing the i liability of the assessee, shall not be made under this sub-section unless the appellate tribunal has given notice to the a~spssee of its 3s intention to do so and has allowed the assessee a reasonable opportunity of being heard (3) the appellate tribunal shall send a copy af any orders passed - under this section to the assessee and to the commissioner j (4) save as provided in section 256, orders passed by the appel-4 late tribunal on appeal shall be final - procedure 255 (1) the powers and functions of the appellate tribunal ~~~ " tribunal may be exerclsed and dlscharged by benches constituted by the president of the appellate tribunal frem among the members thereof (2) subject to the provisions contained in sub-section (3), a 5 bench shall consist of one judicial member and one accountant member (3) the president or any other member of the appellate tribunal authorised in this behalf by the central government may sitting singly, dispose of any case which has been allotted to the 10 bench of which he is a member and which pertains to an assessee whose total income as computed by the income-tax officer in the case does not exceed twenty-five thousand rupees, and the president may, for the disposal of any particular case, constitute a special bench consisting of three or more members, one of whom shall neces- 15 sadly be a judicial member and one an accountant member (4) if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case 20 shall be referred by the president of the appellate tribunal for hearing on such peint or points by one or more of the other mem: bers of the appellate tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the appellate tribunal who have heard the case, including those 25 who first heard it (5) subject to the provisiens of this act, the appellate tribunal shall have power to regulate its own procedure and the procedure of benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at 30 which the benches shall hold their sittings (6) the appellate tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the tncometax authorities referred to in section 131, and any proceeding before the appellate tribunal shall be deemed to be a judicial proceeding 35 within the meaning of sections 193 and 228 and for the purpose of 4' of 1860 section 196 of the, indian penal code i c-reference to high court statement of case to the high court 256 (1) the assessee or the commissioner may, within sixty days of the date upon which he is served with notice of an order 40 under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of rupees one hundred require the appellate tribunal to refer to the high court any question of law arising out of such order and, subject to the other provlslons contained in this section, the appellate tribunal shall within one hundred and twenty days of 5 the receipt of such application, draw up a statement of the case and refer it to the high court: provided that the appellate tribunal may if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it 10 to be presented within a further period not exceeding thirty days (2) if, on an application made under sub-section (1), the appellate tribunal refuses to state the case on the ground that no question of law arises, the assessee or the commissioner as the case may be, may, within six months from the date on which be j 5 is served with notice of such refusal, apply to the high court, and the high court may, if it is not satisfied with the correctness of the decision of the appellate tribunal, require the appellate tribunal to state the case and to refer it, and on receipt of any such requisition, the appellate tribunal shall state the case and 20 refer it accordingly (3) where in the exercise of its powers under sub-section (2), the appellate tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of such refusal, 25 withdraw his application, and, if he does so, the fee paid shall be refunded 257 if, on an application made under section 256 the appellate statement tribunal is of the opinion that, on account of a conflict in the ~~~=:o decisions of high courts in respect of any particular question of cou~ in 30 law arising therefrom, it is expedient that a reference should be :!:~n made direct to the supreme court, the appellate tribunal may draw up a statement of the case and refer it through its president direct to the supreme court 258 if the high court or the supreme court is not satisfied power of 35 that the statements in a case referred to it are sufficient to enable it highs court h t' d h b h or uprclue to determme t e ques ions ralse t ere y, t e court may refer the coun to r,pse back to the appellate tribunal for the purpose of making such require: dd' th t it t' th' statement a lhons ere 0 or a era ions erem as it may direct in that to be behalf amended judges 259 (1) when any case has been referred to the high court under section 256, it shall be heard by a bench of not less than two judges of the high court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges 5 (2) where there is no such majority, the judges shall state the point of law upon which they differ, and the case shall then be heard upon that point only by one or more of the other judges of the high court, and such point shall be decided according to the opinion of the majority of the judges who have heard the case 10 including those who first heard it d~cision of 260 (1) the high court or the supreme court upon hearing ~ii:~= any such case shall decide the questions of law raised therein, and court on the shall deliver its judgment thereon containing the grounds on which case stated such decision is founded, and a copy of the judgment shall be sent js under the seal of the court and the signature of the registrar to the appellate tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment (2) the costs of any reference to the high court or the supreme court which shall not include the fee for making the refer- 20 ence shall be in the discretion of the court d-appeals to the supreme courtappeal to supreme court 261 an appeal shall lie to the supreme court from any judgment of the high court delivered on a reference made under section 256 in any case which the high court certifies to be a fit ~s one for appeal to the supreme court heariq before supreme court 262 (1) the provisions of the code 01 civil procedure, 1908, 5 of 1908 relating to appeals to the supreme court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a high court: 30 provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265 (2) the costs, of the appeal shall be in the discretion of the supreme court (3) where the judgment of the high court is varied or reversed 35 in the appeal, effect shall be given to the order of the supreme ccurt in the manner provided in section 260 in the case of a judgment of the hiah court e-revision by the commissioner263 (1) the commissioner may call for and examine the revision of record of any proceeding under this act, and if he considers that r::?:~r~!any order passed therein by the income-tax officer is erroneous in revenue s so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or 10 cancelling the assessment and directing a fresh assessment (2) no order shall be made under sub-section (1)-(a) to revise an order cf reassessment made under section - 147, or (b) after the expiry of two years from the date of the is order sought to be revised (3) notwithstanding anything contained in sub-section (2): an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order 20 of the appellate tribunal, the high court or the supreme court explanation-in computing the period of limitation for the purposes of sub-section (2), the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any period during which the assessment proceeding is stayed as by an order or injunction of any court shall be excluded 264 (1) in the case of any order other than an order to which revision section 263 applies passed by an authority subordinate to him, the of other commissioner may, either of his own motion or on an application orders by the assessee for revision, call for the record of any proceeding 30 under this act in which any such order has been passed and may make sucli inquiry or cause such inquiry to be made and, subject to the provisions of this act, may pass such order thereon, not being an order prejudicial to the assessee, as he tliidb it (2) the commissioner shall not of his own motion revise any 3s order under this section if the order has been made more than one year previously (3) in the case of an application for revision under this section - by the assessee, the application must be made within one year from the date on whieh the order in question was communicated to him 40 or the date on which he otherwise came t~ know of it, whichever i earlier: -258(b) loc;-33 - - provided that the commissioner may, if he is satisfied that the assesvee was prevented by sufficient cause from making the application within that period, admit an application made after tbe expiry of that period (4) the commissioner shall not revise any order under this' laction in the following cases-(a) where an appeal against the order lies to the appellate assistant commissioner or to the appellate tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the 10 appellate tribunal, the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the appellate assistant commissioner; or (e) where the order has been made the subject of an i, appeal to the appellate tribunal (5) every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees b3:plaft4tion i-an order by the commissioner declining to interfere shall, for the purposes of this section, be deemed not to 20 be an order prejudicial to the assessee e3:planation 2-for the purposes of this section, the appellate assistant commissioner shall be deemed to be an authority subordinate to the commissioner f-generaltax to be 265 notwithstanding that a reference has been made to the p~id dodt: wlthbtan 101 high court or an appeal has been preferred to the supreme court, - reference, tax shall be payable in accordance with the assessment made in etc the case bl:ec:utiod for cobt awarded bj supreme court 266 the high court may, on petition made for the execution of 30 the order of the supreme court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the high court amendment 267 where as the result of an appeal under section 246 or fa anc section 253, any change is made in the assessment of a firm or body 35 ment appeal on of individuals or an association of persons or a new assessment of a firm or a body of individuals or an association of persons is ordered to be made, the appellate assistant co'mmissioner or the appellate tribunal as the case may be shall pass an order authorising the income-tax officer either to amend the assessment made on any partner of the firm or any member of the 'body or association or make a fresh assessment on any partner of the firm or on any mem-~ ber of the body or association 268 in computing the period of limitation prescribed for an bxclu8i~ appeal or an application under this act the day on which the order ~~en tic: complained of was served and if the assessee was not furnished copy with a copy of the order when the notice of the order was served 10 upon him the time requisite for obtaining a copy of such orderi shall be excluded 269 in this chapter,· definitioil of "hip court", "high court" means-(i) in relation to any state the high court for that is state; (ii) in re1ation to the union territories of delhi and himachal pradesh the high court of punjab; (iii) in relation to the union territories of manipur and tripura the high court of assam; 20 (iv) in relation to the union territory of the andaman and nicobar islands the high court at calcutta; and (v) in relation to the union territory of the laccadive minicoy and amindivi islands, the high court of kerala chapter xxi penalties imposable270 if any person without reasonable excuse fails to comply with pailure to a notice issued under sub-section (6) of section 94, the income-tax ~ t' , ullonn joft officer may direct that such person shall pay by way of penalty a rel~idi sum not exceeding five hundred rupees and by way of further penalty :~rjtje •• 30 a like amount for every day after the infliction of such penalty during which the failure continues 271 (1) if the income-tax officer, the appellate assistant com- fil~re to missioner or the appellate tribunal in the course of any proceedings ~~~~h reunder this act, is satisfied that any person-~ply with notices, concealment (a) has without reasonable cause failed to furnish the retun) of income, 3s of his total income which he was required to furnish under etc, sub-section (1) of section 139 or by notice given under subaeetion (2) of section i39 or section 148 or has without re8jorl6 able cause failed to furnish it within the time allowed and in the manner requiredi by sub-section (1) of section 139 or by such notice, as the case may be, or (b) has without reasonable cause failed to comply with as' notice under sub-section (1) of section 142 or sub-section (2) of section 143, or (c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he or it may direct that such person shall pay by way of penalty,- 10 (i) in the cases referred! to in clause (a), in addition to the amount of the tax, if any, payable by him, a sum equal to two per cent of the tax for every month during which the default continued, but not exceedivg in the aggregate fifty per cent of,~ the tax; is (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum which shall not be less than ten per cent but which shall not exceed fifty per cent of the amount of the tax, if any, which would have been avoided if the income returned by such person had been accepted as the correct 20 income; (iii) in'the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not ,be less than twenty per cent but which shall not exceed one and a half times ~ the amount of the tax, if any, which wo'uld have been avoided 25 if the income as returned by such person had been accepted as the correct income (2) when the person liable to penalty is a registered firm or an '\ulregistered firm which has been assessed under clause (b) of section 183, then, notwithstanding anything contained in the other pro- 30 visions of this act, the penalty imposable under sub-section (1) shall be the same amount as would be imposable on that firm if that firm were an unregistered firm (3) notwithstanding anything contained in this section,- (a) no penalty for failure to furnish the return of his total 35 income under suth;ection (1) of section 139 shall be imposed under sub-section (1) on an assessee whose total income does not exceed the maximum amount not chargeable to tax in his ease by one thousand five hundl'ed rupees; (b) where a person has failed to compiy with ii notice under sub-section (2) of section 139 or section 148 and proves that he has no income liable to tax, the penalty impasable under sub~ section (1) shall not exceed twenty-five rupees; (c) no penalty shall be imposed under su~section (1) upon any person assessable under clause (i) of sub-section (1) of section 160, read with section 161, as the agent of a non-resident for failure to furnish the return under sub-section (1) of section 139 10 (4) if the income-tax officer, or the appellate assistant commissioner, or the appellate tribunal in the course -of any proceedings under this act, is satisfied that the profits of a registered firm have been distributed otherwise than in accordance with the shares of the partners as shown in the instrument of partnership on the basis of 15 which the firm has been registered under this act, and that any partner has thereby returned his income below its real amount, he or it may direct that such partner shall, in addition to the tax, if any, payable by him, pay by way of penalty a sum not exceeding one and a half times the amount of tax which has been avoided, or wo'uld ao have been avoided if the income returned by such partner has been accepted as his correct income; and no refund or other adjustment shall be claimable by any other partner by reason of such direction 272 where any person fails to give the notice of discontinuance pi'i of his business or profession as required by sub-section (3) of section li~ u~ot~~e 25 176, the income-tax officer may direct that a sum shall be recovered :~:ontifrom him by way of penalty which shall not be less than ten per - cent of the tax but which shall not exceed the amount of tax subsequently assessed on him in respect of any income of the business or profession up to the date of its discontinuance 30 273 if the income-tax officer, in the course of any proceedings in false cst iconnection with the regular assessment, is satisfied that any asses- mfa~te of o dure to seepay idviiiu tax (a) has furnished under section 212 an estimate of the advance tax paya-ble by him which he knew or had reason to 35 believe to be untrue, or - (b) has without reasonable cause failed to furnish an estimate of the advance tax payable by him in accordance with the provisions of sub-section (3) of section 212, he may 'direct that such person shall, in addition to the amount of tax, if any, payable by him, pay ,by way of penalty a sum-(i) which, in the case referred to in clause (a), shall 'not be less than ten per cent but shall not exceed one and a half times the amount by which the tax actually paid during the financial $ year immediately preceding the assessment year under the provisions of chapter xvii-c falls short of-(1) seventy-five per cent of the tax determined on :regular assessment, as modified under the provisions of section 215, or 10 (2) where a notice under section 210 was issued to the assessee, the amount payable thereunder, whichever is less; and (ii) which, in the case referred to in clause (b), shall not be less than ten per cent but shall not exceed one and a half i,s times the amount on which interest is payable under section 215 pn»cedure 274 (1) no order imposing a penalty under this chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard (2) notwithstanding anything 'contained in clause (iii) of sub- 20 section (1) of section 271, if in a case falling under clause (c) of that sub-section, the minimum penalty imposable exceeds a sum of rupees one thousand, the income-tax officer shall :refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter foil' the imposition 25 of penalty (3) an appellate assistant commissioner or the appellate tribunal, on making an order under this chapter imposing a penalty, shall forthwith send a copy of the same to the income-tax offtcer podilty for abeanont etc of raillt' ieturdl 275 (1) if the income-tax offtcer, in the course of any proceed- 30 ings under this act, is satisfied that any person has in any manner abetted or induced another person to make or deliver an account, statement or declaration relating to any income, profits or gains chargeable to tax, which is false and which he either knows to be false or does not believe to be true, the income-tax officer shall refer the case 35 to the inspecting assistant commissioner who may direct that sucq person shall, without prejudice to any other action that may be taken against him under any other provision of this act or any ather law for the time being in force, pay by way of penalty a sum which shall not be less than five hundred rupees but which may extend to five thousand rupees (2) if the appellate assistant commissioner, the commissioner 5 or the appellate tribunal, in the course of any proceedings under this act, is satisfied that any person has in any manner abetted or induced another person to make or deliver an account, statement or declaration relating to any income, profits or gains chargeable to tax which is false and which he either knows to be false or does not 10 believe to be true, he or it may direct that such person shall, without prejudice to any other action that may be taken against him under any other provision of this act or under any other law for the time being in force, pay by way of penalty a sum which shall not be less than five hundred rupees but which may extend to five is thousand rupees (3) no order under this section shall be passed unless the person on whom the penalty is sought to be imposed has been given a reasonable opportunity of being heard 276 no order imposing a penalty under this chapter shall be ba~ of filimi - ttlon or ao passed after the expiration of two years from the date of the comp- impoailll letlon of the pro('eedings in the course of which the proceedings for peaaltiea the imposition of penalty have been commenced chapter xxii ofi'encrs and prosecutions2; 277 if a person fails without reasonable cause or excuse-:~~ menta or (a) to grant inspection or allow copies to be taken in deliver accordance with the provisions of section 134; return or statements (b) to furnish in due time any of the returns or statements i:'~~~ mentioned in section 133, sectkm 139, section 206, section 285 or 30 section 286; (c) to produce, or cause to be produced, on or before the date mentioned in any notice under sub-section (1) of section 142, such accounts and documents as are referred to in the notice; 3s (d) to deduct and pay tax as required by the provisions of chapter xvii-b or under sub-section (2) of section 226; oil" - (e) to furnish a certificate required by section 203, he shall be punishable with flne which may extend to ten rupees for every day during which the default continues f i 278 if a person makes a statement in any verification under this a se stated h- h - f 1 d h' h ment in de- act or under any rule made thercun er, w ic is a se, an w lc claration he either knows or believes to be false, or does not believe to be true, he shall be punishable with simple imprisonment which may extend to six months, or with fine which may extend to one thousand s rupees, or with both prosecution to be at instance of commissioner 279 (1) a person shall not be proceeded against for an offence under section 277 or section 278 cxc~pt at the instance of the commissioner (2) the commissioner may either before or after the institution 10 of proceedings compound any such offence ~iscl~suf 280 (1) if a public servant discloses any particulars, the disb/~~~fi:rs closure of which is prohibited by section 137, he shall be punishable lervants with imprisonment which may extend to six months, and shall also be liable to fine is (2) no prosecution shall be instituted under this section except with the previous sanction of the commissioner_ chapter xxiii miscellaneoustransfers to defraud revenue void 281 where, during the pendency of any proceeding under this 20 act, any assessee creates a charge on or parts with the possession by way of sale, mortgage, exchange or any other mode of transfer whatsoever, of any of his assets in favour of any other person with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum 2s payable by the assessee as a result of the cpmpletion of the said proceeding: provided that such charge or transfer shall not be void if made for valuable consideration and without notice of the pendency of the proceeding under this act 30 service of notice-general s of 1908 282 (1) a notice or requisition under this act may be served on the person therein named either by post or as if it were a summons $ssued by a court under the code of civil procedure, 1908 (2) any such notice c,r requisition may be addressed-(a) in the case of a firm or a hindu undivided family, to 35 any member of the firm or to the manager or any adult member of the family; (b) in the case of a local authority or company, to the principal oftlcer thereof; (c) in the case of any other association or body of individuals, to the principal officer or any member thereof; (d) in the case of any other person (not being an individual), to the person who manages or cohtrols his affairs 283 (1) after a finding of total partition has been recorded by s ' f ervlcc 0 the income-tax officer under section 171 in respect of any hindu notice when 10 family, notices under this act in respect of the income of the hindu df~milyt ids lsrup e or family shall be served on the person who was the last manager of firm, 0 tc, is the hindu family, or, if such person is dead, then on all adults who dissolved were members of the hindu family immediately before the partition (2) where a firm or other association of persons is dissolved, notices under this act in respect of the income of the firm or asso-1~ ciation may be served on any person who was a partner (not being a minor) or member of the association, as the case may'be, immediately before its dissolution 284 where an assessment is to be made under section 176, the ~~~~~~nofhe income-tax officer may serve on the person whose income is to be case of dis-20 assessed, or, in the case of a firm or an association of persons, on any b~~f~~~~ person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal o,mcer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 25 139, and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section 285 the person responsible for paying any interest, nct being information "interest on securities", shall, on or before the fifteenth day of june by pe~bnls responsl e in each year, furnish to the income-tax officer having jurisdiction for paying 30 to assess him, a return in the prescribed form and verified in the interest prescribed manner of the names and addresses of all persons to whom during the previous financial year he has paid interest or aggregate interest exceeding such amount, not being less than four hundred rupees, as may be prescribed in this behalf, together with 35 the amount paid to each such person 286 the principal officer of every company which is an indian information company or a company which has made such effective arrangements by compaas may be prescribed for the declaration and payment of dividends i::;s:::ct-- in india shall, on or before the fifteenth day of june in each year, h~ded!~ 40 furnish to the prescribed officer a return in the prescribed form and :e:ds ~a;e verified in the prescribed manner of ·the names and of the addres~es, been p8jd 258(bl ls-24 - as entered in the register of shareholders maintained by the company, of the shareholders to whom a dividend or aggregate dividends exceeding such amount as may be prescribed in this behalf has or have been distributed during the preceding year and of the amount so distributed to each shareholder s publication 287 (1) the central government shall cause to be published, ~~~~:_ by notification in the official gazette, the names and such other !di peda~tie particulars as may be relevant, of-id certain cue (a) persons on each of whom a penalty amountmg to not less than five thousand rupees or such lesser amount as may be 10 fixed by the central government, by notification in the official gazette, has been imposed under clause (c) of sub-section (1) of section 271, and (b) persons who have been convicted as a result of any proceedings under section 278 or under any provision of the indian is penal code for any offence connected with any proceedings 5 of 1860 under this act (2) if in the interests of revenue the central government considers it necessary so to do, it may also cause to be published, be notification in the omcial gazette, the names and such other 20 particulars as may be relevant of-(a) persons on each of whom a penalty has been imposed under clause (a) or clause (b) or sub-secion (1) of section 271; or (b) persons on each of whom a penalty of an amount not 2s exceeding the amount referred to in clause (a) of sub-section (1) has been imposed under clause (c) of sub-section (j) of section 271; or (c) persons who bave been convicted as a result of any proceedings under any provision of this act other than section 30 278 (3) no publication under this section shall be made-(i) in the case of an assessee mentioned in clause (a) of sub-section (1) or in clause (a) or clause (b) of sub-section (2) who has presented an appeal under section 246 against 3s the order imposing the penalty, until the appeal is disposed of by the appellate assistant commissioner; (ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of liub-section (2), until the time for appealing has expired without an appeal having been 40 presented, or the appeal, if presented, has been disposed of: (4) notwithstanding anything contained in his section, the central government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the central government refrains from publishing the name of any person, the reason for not publishing the name shall be recorded in writing s (5) every notification issued under this section shall be laid before parliament as soon as may be after it is made (6) the provisions of this section shall have effect notwith- standing anything to the contrary contained in sections 137 and 280 (7) the provisions of this section shall have effect in relation 10 to penalties imposed after the 1st day of april, 1960, under the ii of 1922 indian income-tax act, 1922, or to proceedings for any offenceinitiated after the said date under that act as they ~ave effect in relation to penalties imposed or proceedings initiated under this act with the modification that references in this section to any 15 provision of this act shall be construed as references to the corresponding provision of that act explanation-in the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the 20oompany, or the members of the association, as the case maybe, may also be published if, in the opinion of the central government, the circumstances of the case justify it 288 (1) any assessee who is entitled or required to attend abppearance - yauthobefore any income-tax authority or the appellate tribunal 10 rised repre-25 connection with any proceeding under this act otherwise than when gentatift required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative (2) for the purposes of this section, "authorised representative" 30 means a person authorised by the assessee in writing to appear on his behalf, being-3s (i) a person related to the assessee in any manner, or a person regularly employed by the assessee; or (ii) any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealinis; or (iii) any legal practitioner who is t!ntitled to practise in any civil court in india; or (iv) an accountant; or ,\0 n of 1932 (v) any other person who, immediately before the commencement of this act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the indian income-tax act, 1922, and was actually practising as such 38 of 1949 ezplanation-in this section, "accountant" means a chartered accountant within the meaning of the chartered accountants act, 1949, and includes, in relation to any state, any person who by virtue of the provisions of sub-section (2) of section 236 of the companies act, 1956, is entitled to be appointed to act as an auditor of companies registered in that state 5 i of 1956 (3) notwithstanding anything contained in this section, if the authorised representative is a person formerly employed as an income-tax authority, not below the rank of assistant commissioner, and has retired or :resigned from such employment after having 10 served for not less than three years in any capacity under this act from the date of his first employment as such, he shall not be entitled to represent any assessee for a period of two years from the date of his retirement or resignation, as the case may be (4) no person-15 (a) who has been dismissed from government service after the 1st day of april, 1938; or (b) who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this act either in respect of his own assessment 20 or in respect of the assessment of another person; or (c) who has become an insolvent, shall be qualified to represent an assessee under sub-section (1), for all times ijl the case of a person referred to in sub-clause (a), for such time as the commissioner may by order determine in the case 25 of a person referred to in sub-clause (b), and for the period during which the insolvency continues in the case of a person referred to in sub-clause (c) (5) if any person-(4) who is a legal practitioner or an accountant is found 30 guility of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shan have effect in relation to this right to attend before an income-tax authority as it has in relaion to his right to practise as a legal practitioner or 35 accountant, as the case may be: (n) who is not a legal practitioner or an acco~ntant, is found guilty of misconduct in connection with any 'income-tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent 40 an assessee under sub-section (1) (6) any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely,-(a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; s (b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the board to have the order or direction cancelled; and (c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an 10 appeal has been preferred, until the disposal of the appeal (7) a person disqualified to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the indian income-ii of 1922 tax act, 1922 shall be disqualified to represent an assessee under sub-section (1) is 289 a receipt shall be given for any money paid or recovered under this act' receipt to be &iven 290 every person deducting, retaining, or paying any tax in indcmnit - pursuance of this act in respect of income belonging to another y person is hereby indemnified for the deduction, retention, or pay-20 ment thereof 291 (1) the central government may, if it is of opinion (the reasons for such opinion being recorded in writing) that with a p w t o er 0 view to obtaining the evidence of any person appearing to have been tender imdirectly or indirectly concerned in or privy to the concealment of munity tfroonm proaecu i - 2s income or to the evasion of payment of tax on income, tender to such person immunity from prose~ution for any offence under this s of 1922 act or under the indian penal code or under any other central act for the time being in force and also from the imposition of any penalty under this act on condition of his making a full and true 30 disclosure of the whole circumstances relating to the concealment of income or evasion of payment of tax on income (2) a tender of immunity made to, and accepted by, the person concerned, shall, to the extent to which the immunity extends, render him immune from prosecution for any offence in respect of which 3s the tender was made or from the imposition of any penalty under this act (3) if it appears to the central government that any person to whom immunity has been tendered under this section has not complied with the condition on which the tender was made or is 40 wilfully concealing anything or is giving false evidence, the central government may record a finding to that effect, and thereupon the immunity shall be deemed to have been withdrawn, and any such person may be tried for the offence in respect of which the tender of' immunity was made or for any other offence of which he appears to have been guilty in connection with the same matter and shall also become liable to the imposition of any penalty under this act to which he would otherwise have been liable 5 coanisanee 292 no court inferior to that of a presidency magistrate cr a cl offences magistrate of the first class shall try any offence under this act bar of suits in civil couns 293 no suit shall be brought in any civil court to set aside or modify any assessment order made under this act, and no prosecution, suit or other proceeding shall lie against any officer of the 10 government for anything in good faith done or intended to be done under this act act to have 294 if on the 1st dey of april in any assessment year provision ~ectl ,pel nd- has not yet been made by a central act for the charging of income-1118 egis a- live piovitax or super-tax for that assessment year, this act shall nevertheless is =r f have effect until such provision is so made as if the provision in tax 0 force in the preceding assessment year or the provision proposed in the bill then before parliament, whichever is more favourable to the assessee, were actually in force power to 2195 (1) the board may, subject to the control of the centra120 make rules, government, may notification in the gazette of india, make rules for the whole or any part of india for carrying out the purposes of this act (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the follow- 25 ing matters-(a) the ascertainment and determination of any class of income; (b) the manner in which and the procedure by which the income shall be arrived at in the case of-30 (i) income derived in part from agriculture and in part from business; (ii) persons residing outside india; (c) the determination of the value of any perquisite chargeable to tax under this act in such manner and on such basis as 35 appears to the board to be proper and reasonable; (d) the percentage on the written down value which may be allowed as depreciation in respect of buildin"s machinery, plant or furniture; (e) the authority to be prescribed for any of the purposes o;f 40 this act; (f) the procedure for giving effect to the terms of any agreement for the granting of :relief in respect of double 5 10 20 taxation or for the avoidance of double taxation which may be entered into by the central government under this act; (g) the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied in respect of any application or claim; (h) the manner in which any document required to be filed under this act may be verified; (i) the procedure to be followed on applications for refunds; (j) the regulation of any matter for which provision is made in section 230; (k) the form and manner in which any appeal or· cross objection may be filed under this act and the fee payable in respect thereof; (l) the maintenance of a register of persons other than legal practitioners or accountants as defined ij) sub-section (2) of section 288 practising before income-tax authorities and for the constitution of and the procedure to he followed by the au· thority referred to in sub-section (5) of that section; (m) the issue of certificate verifying the payment of tax by assessees; (n) any other matter which by this act is to be, or may be, prescribed ; (3) in cases coming under clause (b) of sub-section (2), where the income liable to tax cannot be definitely ascertained, or can be 25 ascertained only with an amount of trouble and expense to the assessee which in the opinion of the board is unreasonable, the rules made under this section may-(a) prescribe methods by which an estimate of such income may be made; and 30 (b) in cases coming under sub-clause (i) of clause (b) of sub-section (2) specify the proportion of the income which shall be deemed to be income liable to tax; and an assessment based on such estimate or proportion shall be deemed to be duly made in accordance with the provisions of this act 35 296 the central government shall cause every rule made under rules to be this act to be laid as soon as may be after it is made before each f~:pt~:;house of parliament while it is in session for a total period of thirty menlo 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 40 laid or the session immediately following, both houses agree ir making any modification in the rule or both houses agree that the rule should not be made, that 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 annulml'11t shall be without 45 prejudice to the validity of anything previously done under that rule (2) notwithstanding the repeal of the indian income-tax act, 1922 (hereinafter referred to as the repealed act) ,-ii of 1933 (a) where a return of income has been filed befqre the commencement of this act by any person for any assessment 5 year, proceedings for the assessment of that person for that year may be taken and continued as if this act had not been passed; (b) where a return of income is filed after the commencement of this act otherwise than in pursuance of a notice under section 34 of the repealed act by any person for the assess- 10 ment year ending on the 31st day of march, 1962, or any ear· lier year, the assessment of that person for that year shall bt:-made in accorda~ce with the procedure specified in this act; (c) any proceeding pending on the commencement of this act before any income-tax authority, the appellate tribunal or is any court, by way of appeal, reference or revision, shall be continued and disposed of as if this act had not been passed; (d) where in respect of any assessment year after the year ending on the 31st day of march, 1940,-(i) a notice under section 34 of the repealed act had 20 been issued before the commencement of this act, the proceedings in pursuance of such notice may be continued and disposed of as if this act had not been passed; (ii) any income chargeable to tax had escaped assessment within the meaning of that expression in section 147 25 and no proceedings under section 34 of the repealed act in respect of any such income are pending at the commencement of this act, a notice under section 148 may, subject to the provisions contained in section 149, be issued with respect to that assessment year and all the provisions 30 of this act shall apply accordingly; (e) section 23a of the repealed act shall continue to have effect in relation to the assessment of any company or its shareholders for the assessment year ending on the 31st day of march, 1962, or any earlier year, and' the provisions of the re- 35 pealed act shall apply to all matters arising out of such assessment as f\ll1;v and effectually as if this a~t bad net been passed; <f) any' proceeding for the imposition of a penalty in respect of any assessment completed· on or before the 1st day of april, 1962, may' be initiated and any such penalty may be imposed as if this act had not been passed; s (g) any proceeding for the imposition of a penalty in respect of any assessment ,for- the ,ear ending on the 31st day of march, 1962, or any earlier year, which is completed after the 1st day of april, 1962, may be initiated and any such penalty may be imposed under this act; 10 (h) any election or declaration made or option exercised by an assessee under any provision of the repealed act and in force immediately before the commencement of this act shall be deemed to have been an election or declaration made or option exercised under the corresponding provision of this act; 15 (i) where, in respect of any assessment completed before the commencement of "this act, a refund falls due after such commenoement or default is made after such commencement, in the payment of any sum due under such completed assessment, the provisions of this act relating to interest payable by 20 the central government on refunds and interest payable by the assessee for default shall 'apply; (j) any sum payable by way of income-tax, super-tax, interest, penalty or otherwise under the repealed act may be recovered under this act, but without prejudice to any action 2s already taken for the recovery of such sum under the repealed act; (k) any agreement entered into, appointment made, approval given, recognition granted, direction, instruction, notification, order or rule issued under any provision of the repealed act shall, so far as it is not inconsistent with the corresponding provision of this act, be deemed to have been entered into, made, granted, given or issued under the corresponding provision aforesaid and shall continue in force accordingly; 3s (l) any notification issued under sub-section (1) of section 60 of the repealed act and in force immediately befcxre the commencement of this act shall, to the extent to which provision has not been made under this act, continue in force until rescinded by the central government; - (m) where the period prescribed foil' any application, appeal, reference or revision under the repealed act had expired on or befare the commencement of this act, nothing in 258 (b) ls-zs - this act shall be construed as enabling any such application, appeal, reference or revision to be made under this act by reason only of the fact that a longer period therefor is prescribed or provision is made for extension of time in suitable cases by the appropriate authority power to z98 (1) if any diftlculty arises in giving effect to the provisions :j:i~o difli- of this act the central government may, by genera 1 cr special oo'der, do anything not inconsistent with such provision which appears to it to be necessary or expedient for the purpose of removing the difficulty (2) in particular, and without prejudice to the generality of the foregoing power, any such oo'der mb)' provide for the adaptations or modifications subject to which the repealed act shall apply in relation to the assessments for the assessment year ending 011 the 31st day of march, 1962, or any earlier year j 5 the rifts'!' schedule insurance business (see section 44) a-life insurance businesss 1 in the case of a person who carries on or at any time in the profit pr~vious year carried on life ins~rance business, the profits and :'ri:;e ingams of such person from that busmess shall be computed separately businessto from his profits and gains from any other business ::p~:;fl~~ed 2 (l) the profits and gains of life insurance business shall be computation 10 taken to be the greater of the followingof profits of lice ioau-(a) the gross external incomings of the previous year from i8nce busi neas that busmess, less the management expenses of that year; 4 of 1938 is 20 (b) the annual average of the surplus arrived at by adjusting the surplus or deficit disclosed by the actuarial valuation made in accordance with the insurance act, 1938, in respect of the last inter-valuation period ending before the commencement of the assessment year, so as to exclude from it any surplus or deficit included therein which was made in any earlier inter-valuation period and any expenditure or allowance which is not deductible under the provisions of sections 30 to 43 in computing income chargeable under the head "profits and gains of business or profession" (2) the amount to be allowed as management expenses under sub-rule (1) shall not exceed the aggregate of the following:-2s (a) 7! per cent of the premiums received during the previous year in respect of single premium life insurance policies; (b) in respect of the first year's premiums received in respect of other life insurance policies for which the number of annual premiums payable is less then twelve, or for which the number of years during which premiums are payable is less than twelve, for each such premium or each such year 71 per cent of such first year's premiums received during the previous year; (c) 90 per cent of the first year's premiums received during the previous year in respect of all other life insurance policies; - 35 l8, (d) in respect of all renewal premiums received during the previous year, an amount calculated at such percentage thereof as is permissible under sub-section (2) of section 40b of the insurance act, 1938, as reduced by any expenditure or o' 938 allowance which is not deductible under sections 30 to 43 in 5 computing income chargeable under the head "profits and gains of business or profession" deduct' onl 3 in computing the surplus for the purpose of rule 2,-(a) four-fifths of the amounts paid to or reserved for or expended on behalf of policy-holders shall be allowed as a deduc- 10 tion: ii of 1922 provided that if any amount so reserved for policy-holders ceases to be so reserved, and is not paid to or expended on behalf of policy-holders, that proportion of such amount (one-half or four-fifths, as the case may be) if it has been previously 15 allowed as a deduction under this act or under the indian income-tax act, 1922, shall be treated as part of the surplus for the period in which the said amount ceased to be so reserved; (b) any amount either written off or reserved in the accounts or through the actuarial valuation balance sheet to meet 20 depreciation of or loss on the realisation of investments shall be allowed as a deduction, and any sums taken credit for in the accounts or actuarial valuation balance sheet on account of appreciation of or gains on the realisation of investments shall be included in the surplus: 25 provided that if upon investigation it appears to the lncometax officer after consultation with the controller of insurance that having due regard to the necessity for making reasonable provision for bonuses to participating policy-holders and for contingencies the rate of interest or other factor employed in deter- 30 mining the liability in respect of outstanding policies is materially inconsistent with the valuation of investments so as artificially to reduce the surplus, such adjustment shall be made to the allowance for depreciation or to the amount to be included in the surplus in respect of appreciation of such investments as shall 3s increase the surplus for the purposes of these provisions to a figure which is fair and just; (c) interest received during the $nler-valuation period in respect of any securities of the central government which have been issued or declared to be income-tax free, shall not be 40 excluded, but no income-tax shall be payable on the annual average of the amount of such interest 4 where for any year an assessment of the profits of life insu- adjustm~nt rance business is made in accordance with the annual average of a of tax pal~ - - - by deduction surplus disclosed by a valuation for an inter-valuation period exceed- at source ing twelve months, then, in computing the income-tax payable for 5 that year, credit shall not be given in accordance with section 199 for the income-tax paid in the previous year, but credit shall be given for the annual average of the income-tax paid by deduction at source from interest on securities or otherwise during such period b--other insurance business 4 of 1938 10 5 the profits and g'lins of any business of insurance other than computation life insurance shall be taken to be the balance of the profits disclosed :!:°o~~t:~ by the annual accounts, copies of which are required under the in- bs~rancc surance act, 1938, to be furnished to the controller of insurance, ullden subject to the following adjustments:-15 (a) subject to the other provisions of this rule, any expenditure or allowance which is not admissible under the provisions of sections 30 to 43 in computing the profits and gains of a business shall be added back; (b) any amount either written off or reserved in the ~ 0 accounts to meet depreciation of or loss cn the realisation of investments shall be allowed as a 'deduction, and any sums taken credit for in the accounts on account of appreciation of or gains cn the realisation of investments shall be treated as part of the profits and gains: 25 provided that the income-tax officer is satisfied about the reasonableness of the amount written off or reserved in the accounts, as the case may be, to meet depreciation of or loss on the realisation of securities or other assets (c) such amount as may be allowed by way of reserve for 30 unexpired risks as may be prescribed in this behalf c-other provisionsg (1) the profits and gains of the branches in india of a pers~n pr~:~rnd not resident in india and carrying on any business of insurance, may, ~~-res·dent in the absence of more reliable data, be deemed to be that propor- person 35 tion of the world income of such person which corresponds tc the proportion which his premium income derived from india bears to - his total premium income (2) for the purposes of this rule, the world income in relation to life insurance business of a person not resident in india shall be computed in the manner laid down in this act far the coinputati04 of the profits and gains of life insurance business carried on in india 7 (1) for the purposes of these rules-[dt~rprcta - lion (i) "gross external incomings" means the full amount at incomings from interest, c'ividends, fines and fees and all other 5 incomings from whatever source derived (except premiums received from policy-holders and interest and dividends on any annuity fund), and includes also profits from reversions and on the sale or the granting of annuities, but excludes profits on the realisation of investments: 10 - provided that incomings, including the annual value of the property occupied by the assessee, which but for the provisions of section 44 would have been assessable under the head "income from house property", shall be computed in the manner applicable to inceme chargeable under that head, and that there shall is be allowed from such gross incomings such deductions as are permissible in :respect of income chargeable under that head; (ii) "investments", includes securities, stocks and shares; (iii) "management expenses" means the full amount of expenses (including commissions) incurred exclusively in the 20 management of the business of life insurance, and in the case of a company carrying on other classes of business as well as the business of life insurance, in addition thereto a fair proportion of the expenses incurred in the general management of the whole business bonuses or other sums paid to or reserved on behalf 25 of policy-holders, depreciation of, and losses on the realisation of investments, al'ld any expenditure other than expenditure or allowance which may under the provisions of sections 30 to 43 be allowed for in computing the profits and gains of a business, are not management expenses for the purposes of these rules; 30 (iv) "life insurance business" means life insurance business as defined in clause (11) of section 2 of the insurance act, 1938; 4 o~ j938 (v) "rule" means a rule contained in this schedule (2) references in these rules to the insurance act, 1938, or any 4 of 1 8 provision thereof, shall, in rekition to the life insurance corporation 35 93 - of india be construed as references to that act or provision as read with section 43 of the life insurance corporation act, 1956 31 of j9s6 [see section 222] part ;1 general provisions5 1 in this schedule, unless the context otherwise requires,-definitions (a) "certificate" means a certificate received by the tax recovery officer from the income-tax officer for the recovery of arrears under this schedule; 10 (b) "defaulter" means the assessee mentioned in the certificate; (e) "execution", in relation to a certificate, means recovery of arrears in pursuance of the certificate; (d) "movable property" includes growing crops; t5 (e) "omcer" means an officer aj,1thorised to make an at~ilcbment or sale under this schedule;' (f) "rule" means a rule contained in this schedule; and (g) "share in a corporation" includes stock, debenturestock, debentures 01' bonds r 20 ~ when a certificate has been received by the tax recovery officer hlue of from the income-tax officer for the recovery of arrears under this notice schedule, the tax recovery officer shall cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of 25 service of the notice and intimating that in default steps would ~e taken to realise the amount under this schedule 3 no step in execution of a certificate shall be ·taken until the when certi· period of fifteen days has elapsed since the date of the service of the ~c::::, be notice required by the preceding rule: 30 provided that, if the tax recovery officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment in execution of a decree of a civ~l court and' that the realisa-uon of the amount of the certificate would in consequence be delayed issor obstructed, he may at any time direct, for reasons to be recorded in writing, an attachment of the whole or any part of such property: provided further that if the defaulter whose property has been so attached furnishes security to the satisfaction of the tax recovery officer, such attachment shall be cancelled from the date on which 5 such security is accepted by the tax recovery officer moder reo-4 if the emount mentioned in the notice is not paid within the covery time specified therein or within such further time as the tax recovery officer may grant in his discretion, the tax recovery officer shall proceed to realise the amount by one or more of the followin" 1('\ modes:-(a) by attachment and sale of the defaulter's movable pro~; i (b) by attachment and sale of the defaulter's immovable property; is (e) by arrest of the defaulter and his detention in prison; (d) by appointing a receiver for the management of the defaulter's movable and immovable properties i there shad be recoverable, in the proceedings in execution of every certificate,- i 20 interest, costl and charges recoverable (4) such interest upon the amount of tax or penalty or other sum to which the certificate relates as is payable in accordance with sub-section (2) of section 220, and (b) all charges incurred in respect of-(i) the service of notice upon the defaulter to pay the 25 arrears, and of warrants and other processes, and (ii) all other proceedings taken for realising the arrears purchaser- title 6 (1) where property is sold in execution of a certificate, there shall vest in the purchaser merely the right, title and interest of the defaulter at the time of the sale, even though the property it- 30 self be specified (2) where immovable property is sold in execution of a certificate, end such sale has become absolute, the purchaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold and not from the time when the sale 35 becomes absolute i 7 (1) no suit shall be maintained against any person claimfng ::~1iit title under a purchase certified by the tax recovery officer in the dc?t mainmanner laid down in this schedule, on the ground that the purchase =!\e :? was made on behalf of the plaintiff or on behalf or some one through purchall 5 whom ~he plaintiff claims " ~~tof (2) nothing in this section shall bar a suit to obtain a declara- plaintiff tlon that the name of any purchaser certified as aforesaid was inserted in the certificate fraudulently or without the consent of the real purchaser, or interfere with the right of a third person to pro-10 eeed against that property, though ostensibly sold to the certified purchaser, on the ground that it is liable to satisfy a claim of such third person against the real owner s (1) whenever assets are realised, by sale or otherwise in exe- di~1 :l eution of a certificate, they shall be disposed of in the following !::tu: is manner:-! (a) there shall first be paid to the income-tax officer the eosts incurred by him; (b) there shall, in the next place, be paid to the income-tax officer the amount due uqder the certificate in execution of which the assets were realized; 20 (e) if there remains a balance after these sums have been paid, there shall be paid! to the income-tax officer therefrom any other amount recoverable under the procedure provided by this act which may be due upon the date upon which the asset!; were realised; and 2s (d) the balance (if any) remaining after the payment of the amount (if any) referred to in clause (c) shall be paid to the defaulter (2) if the defaulter disputes any claim made by the income-tax 30 officer to receive any amount referred to in clause (e), the tax recovery officer shall determine the dispute 9 except as otherwise expressly provided in this act, every ques- gederal bar tion arising between the income-tax officer and the defaulter or to juriadictheir representatives, relating to the execution, discharge or sath;·· =:! = 35 faction of a certificate duly tiled under this act, or relating to th"! :re;lraud confirmation or setting aside by an order under this act of a sale e 'held in execution of such certificate', shall be determined, not by suit, - but by order of the tax recovery officer before whom such question arises: 40 provided that a suit may be brought in a civil court in respect of clny such question upon the ground of fraud 258(b) ls-26 10 (1) all such property as is by the code of civil procedure ~ 1908, exempted from attachment and sale in execution of a decree •• ,to of a civil court shall be exempt from attachment and sale under thir; schedule (2) the tax recovery officer's decision as to what property is s so entitled to exemption shall be conclusive i dvestiptiod 11 (1) where any claim is preferred' to, or any objection is made ~: ~ to the attachment or sale of, any property in execution of a certificatp cu on the ground that such property is not liable to such attachment or sale, the tax recovery officer shall proceed to investigate the claim 10 or objection: provided that no such investigation shall be made where the 'i\tx recovery officer considers that the claim or objection wils designedly or unnecessarily delayed (2) where the property to which the claim or objection applies 15 has been advertised for sale, the tax recovery officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwis~ as the tax recovery officer shall deem flt (3) the claimant or objector must adduce evidence to show that- 20 (a) (in the case ot immovable property) at the date of the service of the notice issued under this schedule to pay the arrears, or (b) (in the case of movable property) at the date of the attachment, 25 he had some interest in, or was possessed of, the property in ques-uon (4) where, upon the said investigation, the tax recovery offtcer is satisfied that, for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter 3 ) or of some per&qn in trust for him or in the occupancy of a tenant or other person', paying rent to him, or that, being in the possession of the defaulter at the said <pate, it was so in his possession, not on bis own account or as "his own property but on account of or in trust for some other person, or partly on his own account and partly on 35 'lccount of ~~me other person, the tax recovery officer shall make 'ljl order relea~ing the pt:'operty, wholly or to such extetltas he thinb at, from attachment or sale (5) where the-tax recovery officer is satisfied that thepropert)' was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in thepossession of some other person in trust for him or in the occupancy of , a tenant or other person paying reni to him, the tax recovery ofticer shall diliollow the claim i i (6) where a claim or an objection is preferred, the party against whom an order is made may, institute a suit in a civil court to establish the right which he claims to the property in dispute; but, sub-ia ject to the result of such suit (if any), the order of the tax recovery officer shall be conclusive re~li·dt 12 where-(a) the amount due, with costs and all charges and expenses tion ~r canresulting from the ettachment of any property or incurred in :~fa:~~ 15 order to hold a sale, are paid to the tax recovery officer, or (b) the certificate is cancelled, the attachment shall be deemed to ,be withdrawn and, in the case of immovable property the withdrawal shall, if the defaulter so desires, be proclaimed at his expen~, and a copy of the proclama-20 tion shall be affixed in the manner provided by this schedule for a proclamation of sale of immovable property 13 the attachment and sale of movable property and the attach- t?ftiledceretltit to ment and sale of immovable property may be made by such persona attach ad as the tax recovery officer may from time to time direct iou: -, 25 14 any deficiency of price which may happen on a resale by defaultill8 reason of the purchas~r's default, end all expenses attending such ::=:r:bie resale shall be certified to the tax recovery officer by the officer for 1011'on holding the sale, and shall, at the instance of either the income-tax resale officer or the defaulter, be recoverable from the defaulting purchaser 30 under the procedure provided by this schedule: provided that no such application shall be entertained unless filed within fifteen days from the date of resale 15 (1) the tax recovery officer may, in his discretion, adjourn adjournany sale hereunder to·a specified day and hour; and the officer con- ment oj' 35 ducting any such 931e may, in his discretion, adjourn the sale, record- ~) ing his reasons for such adjournment: - provided that where the sale is made in, or within the' precincts of, the office of the tax recovery officer, no such adjournment shall be made without the leave of the tax recovery ofticer (2) where a sale 01 unmovable property is adjourned under sub· rule (1) for a longer period than one oalendar month, a fresh proclamation of sale under this schedule shall be made unless the defaulter consents to waive it (3) every sale shall be stopped ii, before the lot is knocked down, 5 the arrears end costs (including the costa of the sale) are tendered to the officer conducting the sale, or proof is given to his satisfaction that the amount of such arrears and costs has been paid to the tax recovery officer who ordered the sale print ali-16 (1) where a notice has been served on a defaulter under rule 10 :-!!: trn 2, the defaulter or his representative in interest shall not be comecrtain c:,ioi petent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the pennission of the tax recovery ofticer, nor shall any civil court issue any process against suca property in execution of a decree for the payment of money is (2) where an attachment has been made under this schedule, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other monies contrary to such attachment, shall be void as against all claims enforceable under the ettachment 20 piobibitioa 17 no officer or other person having any duty to perform in conz:: b~:; nection with any sale under this schedule shall, either directly or d:e bj indirectly, bid for, acquire or attempt to acquire any interest in the ofllcer property sold i i pmbibitiod apidit _ie on holidays 18 no sale under this schedule shall take place on a sunday 25 or other general holiday recognised by the state government or on any day which has been notified by the state government to be a local holiday for the area in which the sale is to take place 19 any officer authorised to &attach or sell any property or to arrest the defaulter or charged with any duty to be performed under 30 this schedule, may apply to the officer-in-charge of the nearest police station for such assistance as may be necessary in the discharge of his duties, and the authority to whom such application is made shall depute a sufficient number of police officers for furnishing such assistance ' i is part n attachment and sale of movable property attachment warrent 20 except as otherwise provided in this schedule, when any movable property is to be attached, the officer shell be furnished by the 40 tax recovery officer (or other officer empowered by him in thfit behalf) a warrant in writing and signed with his name specifying the name of the defaulter and the amount to be realised 21 'l'he officer shall cause a copy of the 'mlrrant to be served on scrvice of the defaulter i =-~t 22 if, after service of the copy of the warrant, the amowlt is not attachment paid forthwith, the officer shall proceed to at18ch the movable pro-s perty of the defaulter 23 where the property to be attached is movable property (other property, in ulan agricultuml produce) in the possession of the defaulter, the ~!:!~f!: attachment shall be made by actual seizure, and the officer shall keep the property in his own custody or the custody of one of his sub-10 ordinates and shall be responsible for due custody thereof: provided that when the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is likely 1,0 exceed its value, the officer may sell it at once 24 where the property to be attached is agricultural produce, ~cultural is the attachment shall be made by affixing a copy of the warrant of p uee attachment-(a) where such produce is growing crop,-on the land on which such crop has grown, or (b) where such produce has been cut or gathered,-on the 20 threshing floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or with the leave of the tax recovery officer, on the outer door or on some 25 other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last l'esided or carried on business or personally worked for gain the produce shall, thereupon, be deemed to have passed into the possession of the tax recovery officer 25 (1) where agricultural produce is attached, the tax recovery provibiom a officer shall make such arrangements for the custody, watching, tend- :1~c:~ ing cutting and gathering thereof as h~ may deem sufficient; and un cr atthe income-tax officer shall bear such sum as the tax recovery tacjpcnt officer shall require in order to defray the cost of such arrangements 35 (2) subject to such conditions as may be imposed by the tax recovery officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessery for maturing or - preserving it; and, if the defaulter fails to do all or any of such acts, 40 any person appointed by the tax recovery officer in this behalf may, subject to the like conditions, do all or any of such acts, and - the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate (8) agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require'reattachment merely because it has been severed from the soil 5 (4) where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be~eut or gathered, the tax recovery officer may suspend·the execution of the order for such time as he thinks fit, and' may, in his discretion, make a further order prohibiting the removal of the crop :10 pending the execution of the order of attachment (5) a growing crop which from its nature does not admit of being stored shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered 15 26 (1) in the case of-debtsad ahares etc (a) a debt not secured by a negotiable instrument, ('b) a share in a corporation or (c) other mo'w'lble property not in the possession of the defaulter except property deposited in, or in the custody of, any 20 court, the attachment shall be made by a written order prohlbltlng,-(i) in the case of the debt~the creditor from recovering the debt and the debtor from making payment thereof until·the further order of the tax recovery oftlcer; 25 (ii) in the case of the share-the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; (iii) in the case of the other movable property (except 81 aforesaid) -the person in possession of the same from giving it 30 over to the defaulter (2) a copy of such order shall be aftlxed on some conspicuous part of the oftlce of the tax recovery officer, and another copy shall be lent, in the case of the debt, to the debtor, in the case of the share, to the proper officer of the corporation, and in the case of the other 35 movable property (except as aforesaid), to the person in possession of tbe same (3) a debtor prohibited under c:lause (i) of sub-rule (1) may pay the amount of his debt to the tax recovery ofrc:er, and such payment shall discharge him as effectually as payment to the party entitled to receive the same 27 (1) the attachment of a decree of a civij court for the pay- att8cbment ment of money or for sale in enforcement of a mortgage or charge of deczee s shall be made by the issue to the civil court of a notice requesting the civil court to stay the execution of the decree unless and until-(i) the tax recovery officer cancels the notice, or (u)· the income-tax offic':'r or the demulter applies to the court receiving such notice to execute the decree 3 of 1908 10 (2) where a civil court receives an application under clause (ii) of sub-rule (l), it shall, on the application of the income-tax officer or the defaulter and subject to the provisions of the code of civil procedure, 1908, proceed to execute the attached decree and apply the net proceeds in satisfaction of the certificate 15 (3) the income-tax officer shall be deemed to be the representative of the holder of the attached decree and to be entitled to execute such attached decree in any manner lawful for the holder thereof i 28 where the property to be attached consists of the share or share in 20 interest of the defaulter in movable property belonging to him movable and another as co()wners the attachment shall be made by a notice propeny to the defaulter prohibiting him from transferring th~' shan or interest or charging it in any way ' 29 attachment of the salary or allowances of servants of the salary of 25 government or a local authority may be made in the manner pro- ~~=ent vided by rule 48 of order 21 of the first schedule to the code of s of 1908 civil pracedure, 1908 and the provisions of the said rule shall, for the purposes of this rule, apply subject to such modifications as may be necessary ' i 30 30 where the property is a negotiable> instrument not deposited attu~t in a court nor in the custody of a public officer, the atmchment shall f!=!~ be made by actual seizure and the instrument shall be brought before the tax recovery officer and held subject to his orders 35 31 where the property to be attached is in the custody of any arttacjunent ' o~~ court or publio officer the attachment shall be made by a notice to in custody of such court or officer, requesting that such property, and any interest ~~ o~ or dividend becoming payable thereon, may be hdd subject to the :rlic -further orders of the tax recovery officer by whom the notke is issued: 40 provided that where such property is in the custody of·a court, any question of title or priority arising between the idqome-tax officer and any other person, not being the defaulter, claiming to be interested in such property by virtue of any assignment attachment or otherwise, shall be determined by such court attachment of partnerahip property 32 (1) where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the 5 tax recovery officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due ooder the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already dc'clared or accruing and of any other 10 money which may become due to him in resppct of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such othu order as the circumst4:lnc'es of the case may require (2) the other persons shall be at liberty at any time to redeem 15 the interest charged or, in the case of a sale b,"ing directed, to purchase the same inventory 33 in the case of attachment of movable property by actual sei zure, the officer shall, after attachment of the property,' prepare an inventory of all the property attached, specifying in it the place 20 where it is lodged or kept, and shall forward the same to the tax recovery oftlcer and a copy of the inventory shall be delivered by the officer \0 the defaulter attachment not to be esceuive 34 the attachment by seizure shall not be excessive, that is to say, the property attached shall be as nearly as possible proportionate 2s to the amount specified in the warrant 35 attachment by seizure shall be made after sun-rise and before sun-set and not otherwise seizwe between bud-rise add bud-lot power to breatoped door etc 36 the officer may break open any inner or outer door or window of any building and enter any 'building in order to seize any 30 rnowble property if the offtcer has reasonable grounds to believe that such building contains movable property ljable to seizure under the warrant and the officer has notified his authority and intention of breaking open if admission is not given he shall, however, give all reasonable opportunity to women to withdraw 3s salesale 37 the tax recovery officer may direct that any movable property attached under this schedule or such portion thereof u may seem necessary to satisfy the certificate shall be sold 38 when any sale of movable property is ordered by the tax lisue of recovery officer, the tax recovery ofticer shall issue a proclama_ pmc1amatioa o tion, in the language of the district, of the intended sale, speclfying the time and place of sale and whether the sale is subject to con-s ftnnation or not 39 (1) such proclamation shall be made by beat of drum or procjamadod other customary mode,-bow made (a) in the case of property attached by actual seizure-to (i) in the village in which the property was seized, or, if the property was seized in a town or city, then, ir the locality in which it w~s seized; and (ii) at such other places as the tax recovery officer may direct; , is (b) in the case of property attached otherwise than by actual seizure in such places, if a;ty, as the tax recovery officer may direct i ! (2) a copy of the proclamation shall also be affixed in a conspicuous part of the oftice of the tax recovery ofticer 40 except where the property is subject to speedy and natural sale after 20 decay or when tht'" expense of keeping it in custody is likely to exceed fifteen da, its value, no sale of movable property under this schedule shan, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the sale-proclamation was affixed in the office of 25 the tax recovery ofticer 41 (1) where the property to be sold is agricultural produce, the sale of sale shall be held,-asricultural ploduce (a) if such produce is a ~owing crop-on or near the land on which such crop has grown, or (b) if such produce has been cut or gathered-at or near 30 the threshing-floor ~r place for treading out grain or the like, or fodder-stack, on or in which it is deposited: provided that the tax recovery officer may direct the sale to be held at the nearest place of public resort, if he is of opinion that the 35 produce is thereby likely to sell to greater advantage - (2) where, on the produce being put up for sale,-(a) a fair price, in the estimation of the person holding the sale, is not offered for it, and 258(b) ls--2'1 (b) the owner of the produce, or a person authorised to act on his be'kalf, applies to have the sale postponed till the next day ar, if a market is held at the place of sale, the next market day, the sale shall be postponed accordingly, and shall be then completed, s whatever price may be offered for the produce special provisiou relatiq to growiq crops 42 (1) where the property to be sold is ao growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made rready for storing before the arrival of such day and the 10 sale shall not be held until the crop has been cut or gathered and is ready for storing (2) where the crop from its nature does not admit of being stored or can be sold to a greater advantage in an unripe stafte (eg as green wheat), it may be sold before it is cut and gathered, and the is purchaser shall be entitled to, enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop sale to be by auction 43 the property shall be sold by public auction in one or more lots as the oftlcer may consider advisable, and if the amount to be 20 realised by sale is satisfied by the sale of a portion of the property, the sale shall be immediately stopped with respect to the remainder of the lots sale by public auction 44 (1) where movable property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as 25 the oftlcer holding the sale directs and in default of payment, the property shall forthwith be resold (2) on payment of the purchase-money, the oftlcer holdin~ the sale shall grant a certifi('ate specifying the property purchased, the price 'paid and the name of the purchaser, and the sale shall become 30 absolute - -, ,- - ,of 1 (3) where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner, and two or more persons, of whom one is such co-owner, res'pectively bid the same sum for such property or for any lot, the bidding shall be deemed to be the 35 bidding of the coowner 45 no irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such in-egularity at the hand of any other person may institute a suit in a civil court against him for 40 iltt'gularity nol to viti-ite ulc, but any 'pcrod in-j lifeclld8j compensation, or (if such other person is the purchaser) for tl1t! recovery of the specific property and for compensation in default of such recovery 46 notwithstanding anything contained in this schedule, where nelotiable s the l>roperty to be sold is a negotiable instrument or a share· in a =: corporation, the tax recove:;y officer may, instead of directing the ~rporasale to be made by public auction, authorise the sale of such instru- uod ment or share through a broker 47 where the property attached is current coin or currency notes, order for 10 the tax recovery oftlcer may, at any time during the continuance g~~ of the attachment, direct that such coin or notes, or a part thereof currency sufficient to satisfy the certificate, be paid over to the income-tax ~_:: officer 081cer part iii is attachment and sale of immovable property attachment48 attachment of the immovable property of the defaulter shall attachbe made by an order prohibiting the defaulter from transferring or ment charging the property in any way and prohibiting all persons from 20 taking any benefit under such transfer or charge 49 a copy of the order of attachment shall be served on the service of defaulter =_of ment 50 the order of attachment shall be proclaimed at some place on ~roclamaor adjacent to the property attached by beat of drum or other cus- ~::~~: 2s tomary mode, and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the tax recovery officer 51 where any immovable property is attached under this sche- attachdule, the attachment shall relate back to, and take effect from, the m:t ~ it 30 date on which the notice to pay the arrears, issued under this;:': th!c schedule, was served upon the defaulter date or of aervlcc sale doticc 52 (1) the tax recovery officer may direct that any immovable saloadd property which has been attached, or such portion thereof as may procjamau" f _a: - ~q~ ~ seem necessary to satisfy the certificate, shall be sold (2) where any immovable property is ordered to be sold, the tax recovery officer shall cause a proclamation of the intended sale to be made in the language of the district coiltenta of proclamation 53 a proclamation of sale of immovable property shall be drawn up after notice to the defaulter and shall state the time and place of sale and shall specify as fairly and accurately as possible-(4) the property to be sold; (b) the revenue if any assessed upon the property or any 5 part thereof; i (c) the amount for the recovery of which the sale is ordered; and (d) any other thing which the tax recovery officer considers it material for a purchaser to know in order to judge the 10 nature and value of the property mode of matidlplo-clamation 54 (1) every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode and a copy of the proclamation shall be affixed on a conspicuous part of the property and also upon is a conspicuous part of the office of the tax recovery officer (2) where the tax recovery officer so directs, such proclamation shall also be published in the official gazette or in a local newspaper, or in both; and the cost of such publication shall be deemed to be costs of the sale ao (3) where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the tax-recovery officer, otherwise be given time of uje 55 no sale of unmovable property under this schedule shall 25 without the consent in writing of the defaulter, take place until afier the expiration of at least thirty days calculated from the date od which a copy of the proclamation of sale has been affixed on the property or in the office of the tax recovery officer, whichever 1s later 30 56 the sale shall be by public auction to the highest bidder and shall be subject to confirmation by the tax recovery officer | sale ||-----------|| be || by || aaction || depoait || by || pgrchaaer || add || reaale || in || default |57 (1) on every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent on the amount of his purchase money, 35 to the officer conducting the sale; and, in default of such deposit, the property shall forthwith be re-sold (2) the full amount of purchase money payable shall be paid by the purchaser to the tax recovery officer on or before the ilfteenth day from the date of the sale of the property 58 in default of payment within the period mentioned in the proc:edare ill preceding rule, the deposit may, if the tax recovery officer thinks default of fit, after defraying the expenses of the sale, be forfeited to the gov- payment ernment, and the property shall be re-sold, and the defaulting 5 purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold 59 all persons bidding at the sale shall be required to declare authorit, if they are bidding on their own behalf or on behalf of their princi- to bid pals in the latter case, they shall be required to deposit their 10 authority, and in default their bids shall be rejected 60 (1) where immovable property has been sold in execution !~:~t: of a certificate the defaulter, or any person whose interests are sale of imaffected by the sale, may, at any time within thirty days from the ~~b! prodate of the sale, apply to the tax recovery officer to set aside the deposit 15 sale, on his depositing-(a) for payment to the income-tax officer, the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered, with interest thereon at the rate of six per cent per annum, calculated from the date of the proclamation of sale to the date when the deposit is made; and 20 (b) for payment to the purchaser, as penalty, a sum equal to five per cent of the purchase-money, but not less than one rupee (2) where a person makes an application under rule 61 for 25 setting aside the sale of his immovable property, he shall not, unless he withdraws that application, be entitled to make or prosecute an application under this rule 61 where immovable property has been sold in execution of a alit' , w~~ certificate, the income-tax officer, the defaulter, or any person whose to set side 30 interests are aft'ected by the sale, may, at any time within thirty days :::'~able from the date of the sale, apply to the tax recovery officer to set property od aside the sale of the immovable property on the ground that notice poundrv'?! dod-be 1_ was not served on the defaulter to pay the arrears as required by ~r dotice,or this schedule or on the ground of a material irregularity in publishing lrreaulu1ty 35 or conducting the sale: - provided that-1 (a) no sale shall be set aside or1 any such ground unless the tax recovery officer is satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity, and (b) an application made by a defaulter under this rule shall be disallowed unless the applicant deposits the amount recoverable from him in execution of the certificate s setti~ aside 62 at any time within thirty days of the sale, the purchaser may =;t:~ apply to the tax recovery officer to set aside the sale on the ground ~ saleable that the defaulter had no saleable interest in the property sold idterest confirmation 63 (1) where no application is made for setting aside the sale of sale under the foregoing rules or where such an application is made and 10 disallowed by the tax recovery officer, the tax recovery officer shall (if the full amount of the purchase-money has been paid) make an order confirming the sale, and, thereupon, the sale shall become absolute (2) where such application is made and allowed, and where, in is the case of an application made to set aside the sale on deposit of the amount and penalty and charges, the deposit is made within thirty days from the date of the sale, the tax recovery officer shan make an order setting aside the sale: provided that no order shall be made unless notice of the appli- 20 cation has been given to the persons affected thereby retum of 64 where a sale of immovable property is set aside, any money =;~ paid or deposited by the purchaser on account of the purchase, certaincasea together with the penalty, if any, deposited for payment to the purchaser, and such interest as' the tax recovery officer may allow,2s shall be paid to the purchaser sale certificate 65 (1) where a sale of immovable property has become absolute, the tax recovery officer shall grant a certificate specifying the property sold, and the name of the person who at the time of sale is declared to be the purchaser 30 (2) such certificate shall state the_ date on which the sale became absolute postpone-66 (1), where an order for the sale of immovable property hu ment ~~ sa: been made, if the defaulter can satisfy the tax recovery officer that ~~:r t: there is reason to believe that the amount of the certificate may be 3s rdaiso rmdoudt raised by the mortgage or lease or private sale of such property, or ~wu certificato some part thereof, or ofilny other immovable property of the defaulter, the tax recovery officer may, on his application, postpone the' sale of the property comprised in the order for sale, on such tenns and for such period as he thinks proper, to enable him to raise the 40 amount! i (2) in such case, the tax recovery officer sha- ~t a certificate to the defaulter, authorising him, within a period to be mentioned therein, and notwithstanding anything contained in this schedule, to make the proposed mortgage, lease or sale: 5 provided that all moneys payable under such mortgage, lease or sale shall be paid, not to the defaulter, but to the tax recovery o1bcer: provided also that no mortgage, lease or sale under this rule shall become absolute until it has been confirmed by the tax recovery 10 officer p~ p~ 67 every re-sale of immovable property, m default of payment clamatioa of the purchase-money within the period allowed for such payment, ":tfom reshall be made after the issue of a fresh proclamation in the manner e and for the period hereinbefore provided for the sale is 68 where the property sold is a share of undivided immovable :!=- tc:-property, and two or more persons, of whom one is a co-sharer, res- have preferpectively bid the same sum for such property or for any lot, the bid enco shall be deemed to be the bid of the co-sharer part iv appointment of receiver69 (1) where the property of a defaulter consists of a business, :r=~~r:nt the tax recovery ofticer may attach the business and appoint a for business person as receiver to manage the business (2) attachment of a business under this rule shall be made by an 25 order prohibiting the defaulter from transferring or charging the business in any way and prohibiting all persons from taking any beneftt under such transfer or charge, and intimating that the business has been attached under this rule a copy of the order of attachment shall be served on the defaulter, and another copy shall 30 be affixed on a conspicuous part of the premises in which the business is carried on and on the notice board of the oftice of the tax recovery omcer~ i 'to where immovable property is attached, the tax recovery !lpoid;tment officer may, instead of directing a sale of the property, appoint a forr:::-35 person as receiver to manage such property able property '11 (1) where any business or other property is attaehed and powen of taken under management under the foregoing rules the receiver receivei' -shall, subject to the control of the tax recovery ofticer, have such powers as may be necessary for the proper management of the pro-40 perty and the realisation of the profits, or rents and profits, thereof (2) the profits, or rents and profits, of such business or other property, shall, after defraying the expenses of management, be adjusted towards discharge of the arrears, and the balance, if any shell be paid to the defaulter withdrawal ofmanarement 72 the attachment and management under the foregoing rules 5 may be withdrawn at any time at the discretion of the tax recovery officer, or if the arrears are discharged by receipt of such profits and rents or are otherwise paid part varrest and detention of the dejaulte-r 10 notice to ihow caulc 73 (1) no order for the arrest and detention in civil prison of - defaulter shall be made unless the tax recovery officer has issued and served a notice upon the defaulter calling upon him to appear before him on the date specified in the notice and to show cause why he should not be committed to the civil prison, and unless the 15 tax recovery officer for reasons recorded in writing, is satisfied-(a) that the defaulter, with the object or effect of obstructing the execution of the certificate, has, after the receipt of the certificate in the office of the tax recovery officer, dishonestly transferred, concealed, or removed any part of his property, or 20 (b) that the defaulter has, or has had since the receipt of the certificate in the office of the tax recovery officer, the merns to pay the arrears or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same (2) notwithstanding anything contained in sub-rule (1), a 25 warrant for the arrest of the dt>faulter may be issued by the tax recovery oftlcfr if the tax recovery officer is satisfied, by affidavit or otherwise, that with the object or effect of delaying the execution of the certificate, the defaulter is likely to abscond or leave the local limits of the jurisdiction of the tax recqvery officer 30 (3) where appearance is not made in obedience to a notice issued and served under sub-rule (1) the tax recovery officer may issue a warrant for the arrest of the defaulter (4) every person arrested in pursuance of a warrant of arrest under sub-rule (2) or sub-rule (3) shall be brought before the tax 35 hecovery officer as soon as practicable and in any event within twenty-four hours of his arrest (exclusive of the time required for the journey) : i provided that, if the defaulter pays the amount entered in the' warrant of arrest as due and the costs of the arrest to the offtcer 40 arresting him, such officer shall at once release him 74 when a defaulter appears before the tax recovery oftlcer in !tearing, obedience to a notice to show cause or is brought before the tax recovery officer under rule"13, the tax recovery officer shall proceed to hear the income-tax officer and take all such evidence as s may be produced by him in support of execution 'by arrest, and shall then give the defaulter an opportunity of showing cause why he should not be committed to the civil prison 75 pending the conclusion of the inquiry, the tax recovery cll&tody officer may, in his ,discretion, order the defaulter to be detained in rn~illg 10 the custody of such officer as the tax recovery officer may think fit caridi/ or release him on his furnishing security to the satisfaction of the tax recovery officer for his appearance when required 76 (1) upon the conclusion of the inquiry, the tax recovery order of de , officer may make an order for the detention of the defaulter in the tc:ntiod 15 civil prison and shall in that event cause him to be arrested if he is not ,already under arrest: provided that in order to give the defaulter an opportunity of satisfying the arrears, the tax recovery officer may, 'before making the order of detention, leave the defaulter in the custody of the officer 20' arresting him or of' any other officer for a specified period not exceeding 15 days, or release him on his furnishing security to the satisfaction of the tax recovery officer for his appearance at the expiration of the specified period if the arrears are not so satisfied (2) when the tax recovery officer does not make an order of 25 detention under sub-rule (1) he shall, if the defaulter is under arrest, direct his release 77 (1) every person detained in the civil prison in execution detention of a certificate may be so detained,-in and relcuc from (a) where the certificate is for a demand of an amount prison 30 exceeding two hundred and fifty rupees-for a period of six months, and (b) in any other case-for a period of six weeks: provided that he shall be released from such detention-(i) on the amount mentioned in the warrant for his 3s detention being paid to the officer-in-charge of the civil prison, or - (ii) on the request of the income-tax officer who has issued the certificate or of the tax recovery omcer on any ground other than the grounds mentioned in rules 78 and 79: 258(b) ls-28 llrovided that where he is to be released on the request of the income-tax officer, he shall not so be released without the order of the tax recovery oftlcer (2) a defaulter released from detention under this rule bhall not, merely by reason of his release, be discharged from his liability 'i for the arrears; but he shall not be liable to be re-arrested under the certificate in execution of which he was detained in the civil prison release 78 (1) the tax recovery officer may order the release of a defaulter who has been arrested in execution of a certificate upon )0 being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the tax recovery officer and that he has not committed any act of bad faith (2) if the tax recovery officer has ground for believing the disclosure made by a defaulter under sub-rule (1) to have been is untrue, he may order the re-arrest of the defaulter in execution of the certificate, but the period of his detention in the <:ivil priso~ shall not in the aggregate exceed that authorised by rule 77 ', relaase on ~~ 79 (1) at any time after a warrant for the arrest of a defaulter !fj'=~ of has been issued, the tax recovery officer may cancel it on the20 ground of his serious illness (2) where a defaulter has been arrested, the tax recovery officer may release him if, in the opinion of the tax recovery officer, he is not in a fit state of health to be detained in the civil prison (3) where a defaulter has been committed to the civil prison, 25 he may be released therefrom by the tax recovery officer on the ground of the existence of any infectious or contagious disease, or on the ground of his suffering from any serious illness (4) a defaulter released under this rule may be re-arrested, but the period of his detention in the civil prison shall not in the aggre- 30 gate exceed that authorised by rule 77 80 for the purpose of making an arrest under this schedule-entry into dwellidi house (a) no dwelling house shall be entered efter sun-set and before sun-rise; (b) no outer door of a dwelling house shall be broken open 3s unless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or other occupant of the house refuses or in any way prevents access thereto; but, when tile person executing any such warrant has duly gained acce •• , to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there; (c) no room, which is in the actual occupancy of a woman who, according to the customs of the country, does not nppear in public, shall be entered into unless the officer authorised to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing 10 81 the tax recovery officer shall not order the arrest and prohibition aga inle anewt of women or minors etc detention in the civil prison of-(a) a woman, or (b) any person who, in his opinion, is a minor or of unsound mind part vi is miscellaneous82 every tax recovery officer or other officer acting under this officers schedule shall, in the discharge of his functions under this schedule, g:~~~~~o be deemed to be acting judicially within the meaning of the judicial judicially in of 18,0 20 officer's protection act, 1850 83 every tax recovery officer or other officer acting under the power to provisions of this schedule shall have the powers of a civil court ~~~dcncc while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the 25 production of documents 84 no certificate shall cease to be in force by reason of the death continuance of the defaulter of certificate 85 if at any time after the issue of the certificate by the income- procedure tax officer to the tax recovery officer the defaulter dies, the donfidealtth of 30 proceedings under this schedule (except arrest and detention) may e au cr be continued against the legal representatives of the defaulter, and the provisions of this schedule shall apply as if the legal representative we're the defaulter - 86 (1) an appeal from any original order passed by the tax appeal •• 35 recovery officer under this schedule, not being an order which is conclusive, shall lie to the revenue authority to which appeals ordinarily lie against the orders of a collector under the law relating to land revenue of the state concerned (2) every appeal under this rule must be presented within thirty days from the date of the order appealed against (3) pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise review 87 any order passed under this schedule may, after notice to s all persons interested, be reviewed by the officer who made the order, or by his successor in office, on account of any mistake apparent from the record i recovery 88 where any person has under this schedule become surety for from iurty the amount due by the defaulter, he may be proceeded against under 10 this schedule as if he were the defaulter penaltiel 89 whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein, from being taken in execution of a certificate, shall be deemed to have committed an is offence punishable under section 206 of the indian penal code 45 of 186q subeisteoce allowanc:e 90 (1) when a ,defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the income-tax officer 20 (2) such sum shall be calculated on the scale fixed by the state government for the 'subsistence of judgment-debtors arrested in execution of a decree of a civil court (3) sums payable under this rule shall be deemed to be costs in the proceeding: 2s provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable forme 91 the board may prescribe the form to be used for any order, notice, warrant, or certificate to be issued under this schedule power to , 92 (1) the :s-oard may make rules, consistent with the provisions 30 makerulel of this act, regulatingrthe1procedure to be followed by tax recovery officers and other oftlcers acting under this' schedule 'i 'i,' ", (2) in particular, and without prejudice to the generality of the power conferred·by sub-rule (1), 'sueh rules may provide,for,altor h: any of the following matters"namely :- d • ' "", ,35 ' ~; ' (a) the manner in which any' property' sold under ·thls schedule may be delivered;' , ":' ,' '" ,',' ,':' "1 id (b) the execution of a document or the endorsement of - negotiable instrument or a share in a corporation, by or on behalf of the tax recovery officer, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this schedule; (e) the procedure for dealing with resistance or obstruction offered by any person to a purchaser of any immovable property sold under this schedule, in obtaining possession of the property; 10 (d) the fees to be charged for any process issued under this schedule; (e) the scale of charges to be recovered in respect of any other proceeding taken under this schedule; <f) recovery of poundage fee; is (g) the maintenance and custody, while under attachment, of livestock or other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock or property, and the disposal of proceeds of such sale; (h) the mode of attachment of business 20 93 nothing in this schedule shall affect any provision of this savina re-act whereunder the tax is a first charge upon any asset ~::~ procedure for distraint by income-tax officer [see section 226 (5) iiihtrain where any distraint and sale of movable p'!'operty are to oe (hld hille effected by any income-tax officer auth,orised for the purpose:! such 5 distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure and the provisions of the second schedule rc>hlting 10 attachment and sale shall, so far as may be, apply in respect of such distraint and sale 10 part a recognised provident funds[see sections 2(23), (38), 10(12), (25),36(1) (iv) , 111, 192(4)] 5 1 this part shall not apply to any provident fund to which the application of 1925 provident funds act, 1925, applies 01 pal i , 2 in this part, unless the context otherwise requires,--definitioll~ (a) "employer" means any person who maintains a provident fund for the benefit of his or its employees, being-10 (i) a hindu undivided family, company, firm or other association of persons, or (ii) an individual, engaged in a business or profes~ion the profits and gains ~hereof ,are assessable to income-tax under the heap "profits and g~jns of business or profes-is sion"; (b) "employee" means an employee participating in a provident fund, but does not include a personal or domestic servant; 20 (e) "contribution" means any sum credited by or on behalf of any employee out of his salary, or by an employer out of his own monies, to the individual account of an employee, but does not include any sum credited as interest; (d) "balance to the credit of an employee" means the total amount to the credit of his individual account in a provident fund at any time; 2s (e) "annual accretion" in relation to the balance to the credit of an employee, means the increase to such balance in any year, arising from contributions and interest; (f) "accumulated balance due to an employee" means the balance to his credit, or such portion thereof as may be claimable by him under the regulations of the fund, on the day he ceases to be an employee of the employer maintaining the fund; (g) "regulations 0, a fund" means the special body of regu-- lations governing the constitution and administration of a particular provident fund; and (n) '·salary" includes dearness allowance, but excludes all other allowances and perquisites according and withdrawalof recognition 3, (1) the commissioner may accord recognition to anyprovident fund which, in his opinion, satisfies the conditions prescribed in rule 4 and the rules made by the board in this behalf, and may, at any 5 time, withdraw such recognition if, in his opinion, the provident fwld contravenes any of those conditions (2) an order according recognition shall take effect on such date as the commissioner may fix in accordance with any rules the board may make in this behalf, such date not being later than the last day 10 of the financial year in which the order is made (3) an order withdrawing recognition shall take effect from the date on which it is made (4) an order according recognition to a provident fupq shall not, unless the commissioner otherwise directs, be affected by the fact that is the fudd is subsequently amalgamated with anothel;' provident fund on the occurrence of an· amalgamation of the undertakings'ln connection with which the two funds are maintained, or that it subsequently absorbs the whole or a part of another provident fund belonging to an undertaking which i~ wholly or in part transferred to or merged in 20 the wldertaking of the employer maintaining the first-mentioned fund 4 in order that a provident fund may receive and retain recognition, it shall, subject to the provisions of rule 5, satisfy the conditions set out below and any other conditions which the board may, by rules, specify-2s conditions to be sarisfied by recopised provident funds (a) all employees shall be employed in india, or shall be employed by an employer whose principal place of business is in india; (b) the contributions (j£ an employee in any year shall be a definite proportion of his salary for that year, and shall be deduct- 30 ed by the employer from the employee's salary in that proportion, at each periodical payment of such salary in that year, and credited to the employee's individual account in the fund; (c) the contributions of an employer to the individual account of an employee in any yea~shall not exceed the amount 35 of th~ contributions of the employee in that year, and shall be credited to the employee's individual account at intervals not exceedina one year: cd) the fund shall be vested in two or more trustees or in the official trustee under a trust which shall not be revocable, lave with the consent of all the beneficiaries; (e) the fund shall consist of contributions as above specified, s received by the trustees, of accumulations thereof, and of interest credited in respect of such contributions and accumulations, and of securities purchased therewith and of any capital gains arising from the transfer of capital assets of the fund, and of no other sums; 10 (f) the employer shall not be entitled to recover any sum whatsoever from the fund, save in cases where the employee is dismissed for misconduct or voluntarily leaves his employment otherwise than on account of ill-health or other unavoidable cause before the expiration of the term of service specified in this behalf in the regulations of the fund: is provi4ed that in such cases the recoveries made by the employer shall be limited! to the contributions made by him to the individual account of the employee, and to interest credited in respect of such contributions in accordance with the regulations of the fund and the accumulations theredf; 20 (g) the accumulated balance due to an employee shall be payable on the day he ceases to be an employee of the employer maintaining the fund; (h) save as provided in clause (g) or in accordance with such conditions and restrictions as the board may, by rules, specify, no portion of the balance to the credit of an employee sha]] be payable to him 5 (1) notwithstanding anything contained in clause (a) of rule 4 relaxation the commissioner may, if he thinks fit, and subject to such conditions, ~~~di if any, as he thinks proper to attach to the recognition, accord r~cog-30 nition to a fund maintained by an employer whose principal place of business js not in india, provided the proportion of employees employed outside india does not exceed ten per cent (2) notwithstanding anything contained in clause (b) of rule 4, an employee who retains his employment while serving in the armed 35 forces of the union or when taken into or employed in the national service under any law for the time being in foree, may, whether he receives from the employer any salary or not, contribute to the fund during his service in the armed forces of the union or while so taken - into or employed in the national service a sum not exceeding the 40 amount he would have contributed had he continued to serve the employer 258(b) ls-29 - (3) notwithstanding anything contained in clause (e) or clause (g) of rule 4-(a) at the request made in writing by the employee who ceases to be an employee of the employer maintaining the fund, the trustees of the fund may consent to retain the whole or any s part of the accumulated balance due to the employee to be drawn by him at any time on demand; (b) where the aecumulated balance due to an employee who has ceased to be an employee is retained in the fund in accodance with the preceding clause, the fund may consist also of interest in 10 respect of such accumulated balance (4) subject to any rules which the board may make in this behalf, the commissioner may, in respect of any particular fund, relax the provisions of clause (c) of rule 4,-(a) so as to permit the payment of larger contributions by is an employer to the individual accounts of employees whose salaries do not in each case exceed five hundred rupees per mensem; and ': i "'°1 ~\ (b) so as to permit the crediting by employers to the individual accounts of employees of periodical bonuses or other con- 20 tributions of a contingent nature, where the calculation and payment of such bonuses or other contributions is provided for on definite principles by the regul9tions of the fund (5) notwithstanding anything contained in clause (b) of rule 4, in order to enable an employee to pay the amount of tax assessed on his 2s total income as determined under sub-rule (3) of rule 11, he shall be entitled to withdraw from the balance to his credit in the recognised provident fund a sum n~t exceeding the difference between such amount and the amount to which he would have been asses';ed if the transferred balance referred to in sub-rule (2) of rule 11 had not 30 been -included in his total income 6 that portion of the annual accretion in any previous year to the balance at the cr !dit of an employee participating in a recognised provident fund as consists of-(a) cootributi0!ls made by the employer in excess of ten per 3s cent of the salary of the employees, and bmployer', idnual coiltributiodl, when deemed to b, income received b, cldploye,: (b) interest credited on the balance to the credit of the employee in so far as the balance exceeds one-third of the salary of the employee or is allowed at a rate exceeding such rate as < may be fixed by the central government in this behalf by notifl- 40 cation in the official gazette, ~1 be deemed to have been received by the employee in that previous year and shall be included in his total income for that previous year, and shall be liable to income-tax and super-tax 7 an employee participating in a recognised provident fund shall exemption s be entitled to a deduction from the amount of income-tax on his total ~::;nc!~~income with which he is chargeable for any assessment year, o! an ttibutiodl amount equal to the income-tax calculated at the average rate of income-tax on his own contributions to his individual account in the fund in the previous year, in so far as the aggregate of such contribu-10 tions does not exceed one-fifth of his salary in that previous year or eight thousand rupees, whichever is less 8 the accumulated balance due and becoming payable to an exclusion em:)!oyee participating in a recognised provident fund shall be exclud- from total ad from the computation of his total income--~r=mulated is (i) if he has rendered continuous service with his employer balance for a period of five years or more, or (ii) if, though he has not rendered such continuous service, the service has been terminated by reason of the employee's illhealth, or by the contraction or discontinuance of the employer's 20 business or other cause beyond the control of the employee 9 (1) where th~ accumulated balance due to an employee partici- tax on pating in a recognised provident fund is included in his total income j,ccumulated owing to the provisions of rule 8 not being applicable, the income-tax alance officer shall calculate the total of the various sums of income-tax and 25 super-tax which would have been payable by the employee in respect of his total income for each of the years concerned if the fund had not been a recognised provident fund, and the amount by which such total exceeds the total of all sums paid by or on behalf of such employee by way of tax for such years shall be payable by the employee in 30 addition to any other income-tax and super-tax for which he may be uable for the previous year in which the accumulated balance due to him becomes payable ii of 1912(2) where the accumulated balance due to an employee participa~ ing in a recognised provident fund which is not included in his total 3s income under the provisions of rule 8 becomes payable, an amount equal to the aggregate of the amounts of super-tax on luulual accretions that would have been payable under section s8e of the indian income-tax act, 1922, for any assessment year upto and including the assessment year 1932-1933, if the indian income-tax (second amend-40 ment) act, 1933, had come into force on the 15th day of march, 1930, shall be payable by the employee in addition to any other tax payable by him for the previous year in which such balance becomes payable - derluction at 10 the trustees of a recognised provident fund, or any person ausourcebl of tax thorised by the regulations of the fwld to make payment of accwnupaya eon , accumulated lated balances due to employees, shall, in cases where sub-rule (1) balance of rule 9 applies, at the time an accwnulated balance due to an employee is paid, deduct therefrom the amount payable under that rule 5 and all the provisions of chapter xvii-b shall apply as if the accumulated balance were income chargeable under the head "salaries" treatment 11 (1) where recognition is accorded to a provident fund with exr4 ~ce in isting balances, an account shall be made of the fund up to the day =:lpr::~- immediately preceding the day on which the recognition takes effect, 10 dent fund showing the balance to the credit of each employee on such day, and containing such further particulars as the board may prescribe (2) the account shall also show in respect of the balance to the credit of each employee the, amount thereof which is to be transferred to that employee's account in the recognised provident fund and such 15 amount (hereinafter called his transferred balance) shall be shown as the balance to his credit in the recognised provident fund on the date on which the recognition of the fund takes effect, and sub-rule (3) of this rule and sub-rule (5) of rule 5 shall apply thereto (3) any portion of the balance to the cred~t of an employee in the 20 existing fund which is not transferred to the recognised fund shall be excluded from the accounts of the recognised fund and shall be liable to income-tax and super-tax in accordance with the provisions of this act, other than this part (4) subject to such rules as the board may make in this behalf, 25 the income-tax officer shall make a calculation of the aggregate jf all sums comprised in a transferred balance which would have been liable to income-tax if this part had been in force from the date of the institution of the fund, without regard to gny tax which may have been paid on any swn, and such aggregate (if gny) shall 30 be deemed to be income received by the employees in the previous year in which the recognition of the fund takes effect and shall be included in the employee's total income for that previous year, and, for the purposes of assessment, the remainder of the transferred balance shall be disregarded, but no other exemption or relief, by 35 way of refund or otherwise, shall be granted in respect of any i;iwn comprised in such transferred balance: provided that, in cases of serious accounting difficulty, the commissioner may, subject to the said rules, make a swnmary calculation of such aggregate (5) nothing in this rule shall affect the rights of the persons administering an unrecognised provident fund or dealing with it, or with the balance to the credit of any individual empioyee, belore recognition is accorded, in any manner which may be lawful 12 (1) the accounts of a recognised provident fund shall be main- ac~fi of' ~ined by the trustees of the fund and shall be in such form and for =f3'c:s s such periods, and shall contain such particulars, as the board may fund • prescribe (2) the accounts shall be open to inspection at all reasonable times by income-tax authorities, and the trustees shall furnish to the income-tax officer such abstracts thereof as the board may prescribe 10 13 (1) an employer objecting to an order of the commissioner appeall refusing to recognise or an order withdl'l8wing recognition from a provident fund may appeal, within sixty days of such order, to the board (2) the appeal shall be in such form and shall be verified in such is manner and shall be subject to the payment of such fee as the board may prescribe 14 (1) where an employer, who maintains a provident fund (whe- t t rea ment ther recogmsed or not) for the benefit of his employees and has not offund transferred the fund or any portion of it, transfers such fund or por- :nsf~ 20 tion to trustees in trust for the employees participating in the fund, to ~:~~r the amount so transferred shall be deemed to be of the dbture of capital e~penditure (2) when an employee participating in such fund is paid the accumulated balance due to him therefrom, any portion of such balance 25 as represents his share in the amount so transferred to the trust (without addition of interest, and exclusive of the employee's contributions and interest thereon) shall, if the employer has made effective arrangements to secure that tax shall be deducted at source from the amount of such share when paid to the employee, be deemed to be 30 an expenditure by the employer within the meaning of section 37 incurred in the previous year in which the accumulated balance due to the employee is paid 35 - 15 (1) in addition to any power conferred by this part, the board provilioda may make rules-!elatiq to rule1 (a) prescribing the statements and other information to be submitted along with an application for recognition; (b) limiting the contributions to a recognised provident fund by employees of a company who are shareholders in the company; (c) providing for the assessment by vfay of penalty of an)' consideration received by an employee for an ulipunent of, or - ereation of a charge upon, his benefici6l interest in a recognised provident fund; (d) determining the extent to and the manner in which exemption from payment of income-tax and super-tax may be granted in respect of contributions and interest credited to the s individual accounts of employees in a provident fund from which recognition has been withdrawn; and (e) genemlly, to carry out the purposes of this part a·nd to secure such further control over the recognition of provident funds and the administration of recognised provident funds as it 10 may deem requisite (z) all rules made under this part shall be subject to the provisions of section 296 pailtb approved superannuation funds[see sections 2(6), 10(13), 25 (iii), 36(1) (iv) , 192(5), 206(2)] definitions 1 in this part, unless the context otherwise requires, "employer", "employee", "contribution" and "salary" have, in relation to superannuaticn funds, the meanmgs asslgned to those expressions in rule 2 of part a in relation to provident funds 20 ap:rroval an withdrawalof approval 2 (1) the commissioner may accord approval to any superannuation fund or any part of a superannuation fund which, in his opiilion, complies with the requirements of rule 3, and may at any time withdraw such approval, if in hi~ opinion, the circumstances of the fund or part cease to warrant the continuance of the approval 2s (2) the commissioner shall communicate in writing to the truj· tees of the fund the grant of approval with the date on which the approval is to take effect, and, where the approval is granted subject to conditions, those conditions (3) the commissioner shall communicate in writing to the trus- 30 tees of the fund any withdrawal of approval with the reasons for such withdrawal and the date on which the withdrawal is to take effect (4) the comm1ssioner shall neither refuse nor withdraw appnwal to any superannuation fund or any part of a superannuation fund unless he has given the trustees of that fund a reasonable opportunity 35 of beidi hew in the zzatter 3, in order that a superannuation fund may receive and retain ficond~1 ~pproval, it shall satisfy the conditions set out below and any other oravv _ conditions which the board may, by rules, prescribe-(a) the fund shall be a fund established under an irrevocable s trust in connection with a trade or undertaking carried on in india, and not less than ninety per cent of the employees shall be employed in india; (b) the fund shall have for its sole purpose the provision of annuities for employees in the trade or undertaking on their 10 retirement at or after e specified age or on their becoming inoapacitated prior to such retirement, or for the widows, children or dependants of persons who are or have been such employees on the death of those persons; (c) the employer in the trade or undertaking shall be a con-is tributor to the fund; and (d) all annuities, pensions and other benefits granted from the fund shall be payable only in india 4 (1) an application for approval of a superannuation fund or part n'plication of a superannuation fund shall be made in writing by the trustees of for approval, 20 the fund to the income-tax officer by whom the employer is assessable, and shall be accompanied by a copy of the instrument under which the fund is established and by two copies of the rules and of the accounts of the fund for the last year for which such accounts have been made up, but the commissioner may require such further 2$ information to be supplied as he thinks proper (2) if any alteration in the rules, constitution, objects or conditions of the fund is made i3t any time after the date of the application for approval, the trustees of the fund shall forthwith communicate such alteration to the income-tax officer mentioned in sub-rule ;; (1), and in default of such communication any approval given shall, unless the commissioner otherwise orders, be deemed to have been withdrawn from the date on which the alteration took effect 5 where any contributions by an employer (including the interest cootributhereon, if any) are repaid to the employer, the amount so repaid ~:n~~ 35 shall be deemed for th~ purpose of income-tax and super-tax to be the wh!'n dec~income of the employer of the previous year in which it is so repaid f:c~c;: of employer 6 where any contributions made by an employer, including interest ~uction t 'b t' 'f 'd t ' d' h' l'f' 0 tax on on con n u ions, 1 any, are pal 0 an employee unng is 1 e time, contributiont - income-tax and super-tax on the amounts so paid shall be deducted at paidlto an f d' 40 the average rate 0 income-tax an super-tax at which the employee amp oyee was liable to income-tax and super-tax during the preceeding three •years or during the period, if less than three years, when he was a member of the fund, and shall be paid by the trustees to the credit of the central government within the prescribed time and in such manner as the board may direct 7 where an employer deducts from the emoluments paid to an s employee or pays on his behalf any contributions of that employee to en approved superannuation fund, he shall include all such deductions or payments in the return which he is required to furnish under subsection (1) of section 206 deduction from pay of and contributions on behalf of employee to be included in retul'd appoala 8 (1) an employer objecting to an order of the commissioner 10 refusing to accord approval to a superannueltion fund or an order withdrawing such approval may appeal, within sixty days of such order, to the board (2) the appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as may be is prescribed lilbility 01 u'illtecl on coi_tion of~royal 9 if a fund or a part of a fund for any reason ceases to be an approved superannuation fund the trustees of the fund shall nevertheless remain liable to tax on any sum paid on account of returned contributions (including interest on contributions, if any), in so far as 20 the sum so paid is in respect of contributions made before the fund or part of the fund ceased to be an approved superannuation fund under the provisions of this part particulars 10 the trustees of an approved superannuation fund and any em-~~tl'f~ pi oyer who contributes t~ an approved superannuation fund shall, 25 respect of when required by notice from the income-tax officer, within such ~c=ua- period, not being less than twenty-one days from the date of the tlon s notice, as may be specified in the notice, furnish such return, statement, particulars or information, as the income-tax officer may require 30 provision 11 (1) in addition to any power conferred by this part, the board relatina to may make rules--rules (4) prescribing the statements and other information to be submitted along with an application for approval; (b) prescribing the returns, statements, particulars, or infor- 35 mation which the income-tax officer may require from the trustees of an approved superannuation fund or from the employer; (c) limiting the ordinary annual contribution and any other contributions to an approved superannuation fund by an employerj 40 (d) providing for the assessment by way of penalty at all, consideration received by an employee for an assignment of, or creation of a charge upon, his beneficial interest in an approved superannuation fund; s (e) determining the extent to, and the manner in, which ex-' emption from payment of income-tax and super-tax may be granted in respect of any payment made from a superannuation fund from which approval has been withdrawn; (i) providing for the withdrawal of approval in the case of 10 a fund which ceases to satisfy the requirements of this part or of the rules made thereunder; and (g) generally, to carry out the purposes of this part and to secure such further control over the approval of supenmnuation funds and the administration of approved superannuation funds, i s as it may deem requisite (2) all rules made under this part shall be subject to the provisions of section 296 partc approved gratuity funds ii20 [see sections 2(5),17(1) (iii), 36(1) (vr, 206(2)] 1 in this part, unless the context otherwise requires, "employer", deinjdone "employee", "contribution" and "salary" have, in relation to gratuity funds, the meanings assigned to those expressions in rule 2 of part a in relation to provident funds 2s 2 (1) the commissioner may accord approval to any gratuity:::r= fund which, in his opinion, complies with the requirements of rule dmral of 3 and may at any time withdraw such approval if, in his opinion, appzovaj the circumstances of the fund cease to warrant the continuance of the approval 30 (2) the commissioner shall communicate in writing to the trustees of the fund the grant of approval with the date on which the approval is to take effect, and where the approval is granted subject to conditions, those conditions (3) the commissioner shall communicate in writing to the 35 trustees of the fund any withdrawal of approval with the reasons - for such withdrawal and the date on which the withdrawal is to take effect 258 (b) ls--30 - (4) the comnussioner shall neither refuse nor withdraw approval to any gratuity fund unless he has given the trustees of that fund a reasonable opportunity of being heard in the matter cajiditiona for approval 3 in order that a gratuity fund may receive and retain approval, it shall satisfy the conditions set out below and any other conditions 5 which the board may, by rules, prescrib~ (a) the fund shall be a fund established under an irrevocable trust in connection with a trade or undertaking carried on in india, and not less than ninety per cent of the employees shall be employed in india; 10 (b) the fund shall have for its sole purpose the provision of a gratuity to employees in the trade or undertaking on their retirement at or after q specified age or on their becoming incapacitated prior to such retirement or on termination of their employment after a minimum period of service specified is in the rules ofi;he fund or to the widows, children or dependents of such employees on their death; (c) the employer in the trade or undertaking shall be a contributor to the fund; and (d) all benefits granted by the fund shall be payable 20 only in in, application for approvi 4 (1) an application for approval of a gratuity fund shall be made in writing by the trustees of the fund to the income-tax ofticer by whom the employer is assessable and shall be accompanied by a copy of the instrument under which the fund is 2s established and by two copies of the rules and of the accounts of the fund for the last three years for which such accounts have been made up, but the commissioner may require such further information to be supplied as he thinks proper (2) if any alteration in the rules, constitution, objects or condi30 tions of the fund is made at any time after the date of the application for approval, the trustees' of the fund shall forthwith communicate such alterations to the income-tax officer mentioned in sub-rule (1), and in default of such communication, any approval given shall, unless the commissioner otherwise orders, be deemed 3s to have been withdrawn from the date on which the alteration took effect gratuit d:::lto be salay 5 where any gratuity is paid to an employee during his lifetime, the gratuity shall be treated ·as salary paid to the employee for the ~~~~~ ~ 6 if a gratuity fund for any reason ceases to be an tapproved liability of gratuity fund, the trustees of the fund shall nevertheless remain =r~don 5 liable to tax on any gratuity paid to any employee ofapplovlll 7 where any contributions by an employer (including the interest contributhereon, if any) are repaid to the employer, the amount so repaid dona by shall be deemed for the purposes of income-tax and super-tax to =~oyer be the income of the employer of the previous year in which they deemed b ill to 'd c~ 10 are so repa! of employer 8 (1) an employer objecting to an order of the commissioner appeals refusing to accord approval to a gratuity fund or an order withdrawing such approval may appeal within sixty days of such order to the board 15 (2) the appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as may be prescribed 9 (1) in addition to any power conferred in this part the board ~~~ may make rul~ nales 20 (a) prescribing the statements and other information to be submitted along with an application for approval; (b) limiting the ordinary annual and other contributions of an employer to the fund; 25 (c) providing for the assessment by way of penalty ot any consideration received by an employee for an assignment of, or the creation of a charge upon, his beneficial interest in an approved gratuity fund; (d) providing for the withdrawal of the approval in the case of a fund which ceases to satisfy the requirements of this 30 part or the rules made thereunder; and (e) generally, to carry out the purposes of this part and to secure such further control over the approval of gratuity funds and the administration of gratuity funds as it may deem requisite (2) all rules made under this part shall be subject to the pl'ovisions of section 296 statement of objects and reasonsthe income-tax act, 1922, has been subjected to innumerable amendments since the passing thereof it was considerably revised in 1939 by act 7 of 1939, and between the passing of act 7 of 1939, and 1956, the act had been amended not less than twenty-nine times and each of these amendments had been of considerable importance the result of all these amendments was that the act required revision with a view to simplification, and the government therefore decided in 1956 to refer the act to the law commission with a view to its simplification, the basic structure of the act remaining unchanged the report of the law commission was received by government in september, 1958, but in the meanwhile a committee called the direct taxes administration enquiry committee had been appointed by government to consider measures designed to minimise inconvenience to assessees and to previent evasion of income-tax the report of this committee was received in 1959 the recommendations of the law commission and the direct taxes administration enquiry committee were examined in the central board of revenue by a special committee of senior ofticers in consultation with the ministry of law this committee also had to take into account suggestions for amendments received by government from time to time from members of the public, chambers of commerce and other persons interested the present bill is the outcome of such examination and follows the pattern recommended by the law commission the notes on clauses explain in detail the various provislons contained in the bill morarji desai new delm; the 17th apn'z, 1961 'i ,\ ', it preliminaryclause 2-sub-clauses (2), (4), (5) and (6) -these clauses are new and define certain expressions which occur in several places in the bill sub-claube (7) -this corresponds to section 2 (2) of the existing act, but the definition of liassessee" has been made more comprehensive so as to include all possible categories eg, persons who are themselves liable to pay the tax on income belonging to them, persons liable to pay tax on income belonging to other persons and person's deemed under certain sections of the act to be assessees or assessees in default sub-clause (8) -a new definition of "assessment" has been inserted on the lines of the canadian income-tax act [cf 139(1) (d) of the canadian income-tax act, 1948] sub-clause (9) -though the expression "assessment year" occurs in several places in the existing act, there is no definition thereof a definition has, therefore, been felt to be necessary sub-clauses (10) and (11) -instead of giving an elaborate formula to arrive at the average rate of income-tax and super-tax wherever it becomes necessary, it would be more convenient and conducive to clarity to define them the definitions are based on section 17(5) of the existing act sub-clause (13) -the definition of "business" accords with the existine section 2 (4) sub-clause (14) -the definition of "capita] asset" corresponds to the existing definition in section 2 (4a) sub-clause (iii) of the existing definition which excludes "any lend from which the income derived is agricultural income" has been replaced by the words "any agricultural land in india" '1 sub-clauae (15) -the expression "charitable purpose" occurs in more than one place and therefore the definition in section 4, (3) of the existing act is brought in here - sub-clause (18) -as the expression "company in which the public are substantially interested" occu~ in more t~an one place, the existing definition in !;iection ~3a of the act is brought in here sub-czause (22) -this corresponds to existing section 2 (6a) with the following modifications:-(i) a distribution by a company of bonus preference shares out of its accumulated profits is brought within the scope of the definition "dividend"" (ii) an explanation is added to the effect that the accumulated profits "shall include all profits of the company up to the date of distribution or payment referred to in this clause" it is sought to be made clear that the expression "accumulated profits" in sub-clause (c) includes all profits upto the date of liquidation of the company sub-clause (24) -the definition of "income" corresponds to the existing definition in section 2 (6c), but has been made more comprehensive by the inclusion of items deemed as income for the purpose of this act the existing act uses at several places the lengthy expression "income, profits and gains" to avoid repetition of the expression "profits and gains", "income" is being comprehensively defined item (vii) of the existing definition of income relates to the profits and gains of insurance business carried on by a mutual insurance association or by a co-operative society what is described as profits and gains in this item is, in fact, a surplus the redraft brings out this aspect more clearly a slight change is also made in the reference to mutual insurance associations as under the insurance act mutual insurance can be carried on only by a company the words "mutual insurance association" is being changed to "mutual insurance company" sub-clause (26) -the definition of "indian company" [cf section 2 (7a) of the existing act] is being recgst in the light of the companies act, 1956 and the abolition of the distinction between part a and part b states the existing position relating to companies registered in the state of jammu and kashmir is being retained sub-clause (29) -in the existing act there is no definition of the expression "legal representative" though there are several sections prescribing their rights and obligations under the act a definition of "legal representative" is therefore being included sub-clause (30)-the e'xi!'!ting act uses various phrases for a person who is not a resident of india for the sake of uniformity the phrase "non-resident" has been used in the bill wherever practicable, and accordingly a definition is being inserted here· sub-clause (3l)-the definition of "person" in section 2(9) oj the existing act has been amplified the existing definition includes (a) a hindu undivided family and (b) a local authority the general clauses act defines "person" as including a company or association or body of individuals, whether incorporated or nol the charging section of the existing act enumerates the units for taxation as "individual, hindu undivided family, company, local authority, firm and other association of persons or the partners of a firm or the members of the association individually" section 4 of the existing act refers to a "person" it is, therefore, desirable to have a comprehensive definition of the word "person" so as to cover all the entities mentioned in (i) the existing definition in section 2 (9) (ii) the existing charging provisions in sections 3 and 4 and (iii) the general clauses act sub-clause (32) -this definition occurs in item (iii) of section 2 (6c) of the existing act, but as the expression occurs in more than one place, it is being transferred to the definition clause sub-clause (35) -in the definition of "principal officer", it is made clear that apart from the secretary, treasurer, manager or agent, it is only those persons who are connected with the management or administration of a company, authority etc who could be treated as principal officers sub-clause (36) -a new definition of "profession" as including "vocation" is being introduced for the sake of simplicity sub-clause (40) -the expression "regular assessment" occurs in more than one place in the bill and a definition of the term in clause 2 would appear to be necessary and useful sub-clause (41)-as the word "relative" occurs in more than one place, the existing definition in section 23a is brought in here sub-clause (43) -the word "tax" is used in this bill and the existing act as including both income-tax and super-tax and this new definition would be useful in that context sub-clause (44) -the law commission has recommended a self -contained code for the recovery of taxes in the income-tax act itself the direct taxes administration enquiry committee has recommended that the collection of income-tax should be undertaken by central government officers also this new definition "tax recovery officer" is in pursuance of their recommendations - sub-clause (46) -the existing definition of "total world income" in section 2 (15), second para, is being reproduced here with one change the existing words "except income to which this act does dot apply" are not happy, and have been replaced by more appropriate words which bring the wording in line with section 4 (3) of the existing act sub-clause (47) -as a consequence of section 12b making capital gains as one of the items of income taxable, the words "sale, exchange, relinquishment or transfer" have been used in several'places in the act in connection with the transfer of capital assets to avoid repetition of the lengthy phrase, it is thought desirable to use the word "transfer" and define it in clause 2 itself the definition has been expanded to include extinguishment of a right in and the compulsory acquisition of the asset clause 3-this clause defines exhaustively the expression "previous year" which is sought to be briefly defined in clause 2 (34) of the bill in substance this clause reproduces section 2 (11) of the existing act, and the few vprbal changes made are with a view to achieving simplicity and to state the position clearly relating to various situations further, the provision at present contained in rule 5 (i) of the schedule to the existing act regarding ins~ce business has been brought here for the sake of comprehensiveness chapter ii basis of chargeclause 4-this corresponds to section 3 of the existing act with the following changes:-(i) for the different entities, individual, hindu undivided family etc mentioned in the section, the word "person" has been substituted; (ii) the proviso makes it clear that notwithstanding that tax is to be paid in respect of the income of a previous year, tax may be recovered on current income wherever so pro~ded; (iii) it is made clear that even where tax is deducted at source or paid in advance liability to pay the tax arises by virtue of this provision' clause 5-this corresponds to existing section 4 the followina changes have been made:-(i) the income of residents and non-residents has been dealt with separately for the sake of simplicity and clarity; (ii) section 4(1) (b) (iii) of the existing act is being deleted with a view to removing the liability on remittances in pursuance of item (1) of the recommendations in list ii on page 72 of the report of the law commission; (iii) the first proviso to section 4 (1) of the existing act is being omitted as obsolete; (i11) the second proviso to section 4(1) of the existing act relating to "not ordinarily resident" is omitted in view of the proposal to abolish this category-vide item (2) of the recommendations in list ii of the report of the law commission; (v) the third and the fourth provisos to section 4 (1) of the existing act are being omitted consistently with the proposal to abolish the tax on remittances; (vi) (a) existing explanation 1 is being modified by omitting the words "brought into" for the reason mentioned in item (ii) above, (b) explanations 2, 2a and 3 axe transferred to clause 9 which deals with income deemed to accrue or arise in india, (c) explanation 4 is being omitted in view of the reasons stated against item (ii) above; (vii) existing section 4(2) is being deleted consistent with the decision to abolish the tax on remittances; (tnii) existing section 4 (3) forms the subject matter of a separate chapter, ie, chapter iii dealing with ineome which does not form part of the total income clause 6-this clause corresponds to section 4a of the existing act section 4b of the existing act has been omitted in pursuance of the recommendation of the law commission relating to abolition of the category "not ordinarily resident," the following changes are made in respect of the provisions of section 4a incorporated in this clause:-(i) under section 4a (a) (iii) a person becomes a resident if he has been in india for a period of 365 days or more within the four years preceding the previous year and is in india during the previous year "otherwise than on an occasional or casual visit" the ambiguity caused by the phrase "otherwise than on an occasional or casual visit" has been remedied by specifically prescribing a period of 30 days or more as being necessary for rendering a visit to be other than a casual one - (ii) in 4a(a) (ii) the words "has maintained for him" have been replaced by the words "causes to be maintained for him" which express the intention better - (iii) the existing section 4a(a) (iv) has been omitted in pw'suance of the recommendation of the law commission in item no 6 on page 59 of list i of its report sub-clause (4) is new and is being inserted to provide for fixing the residence of persons other than individuals, hindu undivided families, firms, associations or companies sub-clause (5) is also new and gets over the difficulty caused by the decision in ci·t vb savumiamurthy (14itr 185), where the madras high court held that since there can be a separate previous year for each source of income, the residential status of the person has also to be separately determined with reference to each such source as this procedure is cumbersome and is not in conformity with the intention underlying the provision, the new sub-clause makes it clear that a person who is resident for one source of income shall b£: treated as resident for his other sources of income also clause 7-according to existing section 4(1), the chargeable income of every person includes income which is deemed to be received in india in the previous year this clause enumerates at one place the receipts which under the law are deemed to be received in india in the previous year clause 8-this reproduces substantially section 12 (ia) of the existing act and is intended to specify the year in which dividend shall be deemed to be the income clause 9-provisions relating to income deemed to arise to an assessee in india which are now to be found all over the existing act are grouped together in this c19use subject to drafting changes, the sections grouped together are sections 42 (1) and (3) and explanations to section 4 (1) in reproducing explanation 3 to section 4 (1) , the words "to the extent to which it has been paid out of the profits subjected to income-tax in the taxable territories" have been omitted chapter iii incomes which do not form part of total incomegeneral-this chapter corresponds to section 4(3) of the existing act and deals with the various kinds of income to be excluded in computing the tqtal income of an assessee the main changes are re-arraneement of the various clauses so as to bring out their common features, omission of obsolete provisions and incorporation of certain items of exemptions now contained in the notifications issued under section 60 of the existing act clause 10-this clause groups together all exemptions other than those contained in section 4(3) (i) and (it) of the existing act sub-clause (1)-this corresponds to existing section 4(3) (viii) sub-clause (2)-this corresponds to existing section 14(1) with a slight verbal change of a clarificatory nature sub-clause (3) -this corresponds to existing section 4 (3) (vii) sub-clause (4) -this corresponds to existing section 4 (3) (xvi) as amended by the finance bill, 1961 sub-clause (5)-this corresponds to existing section 4(3) (via), para (b) sub-clause (6)-item (i) -this corresponds to existing section 4 (3) (via), para (a) items (ii) to (v) -these correspond to sub-clauses (b) to (e) of the existing section 4 (3) (x) item (vi)-this corresponds to existing section 4(3) (xiv) the only change made here is that the exemption is confined to foreigners as recommended by the law commission item (vii) -this corresponds to existing section 4(3) (xva) as amended by the finance bill, 1961 item (viii)-this corresponds to existing section 4(3) (rlvb) sub-clause (7) -this corresponds to existing section 4(3) (xa) sub-clauses (8) and (9) -these correspond to existing section 4(3) (xv) sub-czaus68 (10) and (11) -these incorporate most of the provisiom; contained in the proviso to explanation 2 to existing section 7 (1) as amended by the finance bill, 1961 sub-clause (12) -this exemption is now contained in section 58 g(2) sub-czause (13) -this corresponds to a part of the proviso to explanation 2 to existing section 7 (1) the only change made here is the deletion of the existing words "or on his leaving the employment -in connection with which the fund is established" this deletion has been found necessary to deal with tax avoidance sub-clause {h)-this corresponds to existing section 4(3) (vi), with the change that for the words "wholly and necessarily" the words "wholly, necessarily and exclusively" have been substituted sub·dause (15) -items (i), (ii) (iii) and (iv) correspond to existing section 4 (3) (xvii) 4 (3) (xviia), 4 (3) (xviii) "and 4 (3) (xviib) respectively sub-clause (16) -this corresponds to the exemption at present conferred by item no5 of it'inance department notification no 878f (income-tax) dated 21-3-1922 sub-czause (17)-this corresponds to existing section 4(3) (xix) sub-clause (18) -this corresponds to existing section 4 (3) (xxii) sub-clause (19)-this corresponds to existing section 4(3) (x) (a) sub-clause (20)-this corresponds to existing section 4(3) (iii) sub-clause (21)-this corresponds to existing section 4(3) (xiii) sub-clause (22) -this brings into the act an exemption conferred by item no 12 of finance department notification no 878f (income-tax), dated 21-3-1922 sub-clause (23)-this corresponds to the proposed section 4(3) (iia), contained in the finance bill, 1961 sub-czause (24)-this corresponds to existing section 4(3) (n) sub-clause (25)-items (i) and (ii)-thesecorrespondto existing sections 4(3) (iv) and 4(3) (tz) item (iii)-this exemption is at present contained in section 58r sub-c14use (26)-this corresponds to existing section 4(3) (xxi) clauses 11 to l3-these clauses are based on existing section 4(3) (i) and (ii) the changes made are pursuant to certain recommendations of the direct taxes administration enquiry committ ~ e, as contained in paragraph 781 (2) of its report briefly they are:-(i) the conditions laid down in sub-elause (b) of the proviso to section 4(3) (i) are made applicable to trusts as well as institutions; (ii) a charitable trust or institution carrying on business would qualify for exemption only if the business 18 being carried on in the course of carrying out the primary object of the trust itself; (iii) any amount in excess of 25% of the income of the charitable trust set apart for future expenditure will not qualify for exemption; and (iv) any trust which contains a clause by which any relative of the author of the trust qr the founder of the institution gets a benefit directly or indirectly would disqualify for exemption chapi'er iv computation 0 total incomeclause h-this corresponds to section 6 of the existing act the opening words of the section ·have been modified so as to make it clear that the section merely classifies the chargeable income into different heads, for the purpose of computation of total income clause 15-clauses 15, 16 and 17 correspond to section 7 clause 15 deals separately with salary chargeable on the "due" basis, salary chargeable on the receipt basis and salary rece~ved in arrears the word "employer" has been substituted for the words "government, a local authority, a company or any other public body or association or any private employer" as suggested by the law commission, in order to eliminate any risks of omission of any particular type of employer clause 16-this clause sets out the allowances that are now ·admissible a new provision allowing prof~sional tax paid under any state law has been added it has also been clarified that deduction for entertainment allowance from the salary of a non-government employee would be admissible only if the employee is continuously in receipt of the allowance from the present employer from 1-4-55 clause l7-this claus~ reproduces the definitions of "perquisites" and "profits in lieu of salary", in explanation 2 to section 7 (1) of the existing act, but the definition of "profits in lieu of salary" has been amplified to include not only compensation in connection with termination of employment but also compention received in modification of terms of employment clauses 18 to20-correspond to existing section 8 clause - 18 relates to the charge; clause 19 relates to deductions in general; clause 20 relates to deductions in the case of banking companies and clause 21 relate; to amounts not deductible clause lb-the changes made in this section are the substitution of the word "due" for the word "receivable" and the insertion of a provision for chargeability of interest received in any year but not charged on the "due" basis earlier this change brings the charge under section 8 in line with the other provisions of the act whereby liability to tax attaches at the point of accrual of income (compare section 7) clause 19-this clause and clause 21 incorporate the substance of existing section 8, first proviso, which deals with three things: (i) allowanc~s for realisation expenses and interest on money borrowed for investment; (ii) exception to the allowance at (i) above in respect of interest payable outside india; and (iii) counter-exception to the exception at (ii) above:! for interest from which tax is deducted at source or an agent can be appointed under seciion 43 of the existing act the proviso is now split up item (i) above has been incorpqrated in cl'luse 19, while items (ii) and (iii), in clause 21 clause 20-this embodies the explanation to section 8 in a simpler form clouse 21-see notes to clause 19 clauses 22 to 27 relate to assessment of hous:! property now dealt with under section 9 of the existing act clause 22-in this clause, the words "bona fide" before "annual value" oecuring in the existing section bave been omitted as unnecessary as recommended by the law commission clause 23-sub-clause (1) corresponds to existing section 9(2' with the changes proposed in the finance bill, 1961 sub-cjauses (2) and (3) embody the provisions of the first i'jld the second provisos respectively of section 9 (2) in sub-cleuse (3) the following changes have been made:-(i> the word "occupied" has been replaced by "actuallr occupied" in all places (ii) the case where the property remains unoccupied for the whole year and the case where it remains unoccupied for a' part of the year have been dealt with as separate items, for the sake of clarity clause 24-this clause sets out the deductions now contained in section 9 ( 1) of the existing act items (i) and (ii) -this item corresponds to existing section 9 (1) (i) and (ii) it is made clear that where under the terms of tenancy, the tenant has to bear the cost of repairs, it is the excess of the annual value over the rent payable that will be allowed as a deduction unless 1!6th of the annual value happens to be less than this figure item (iii) -this item corresponds to section 9 (1) (iii) items (iv) to (vii)-existing section 9(1) (iv) has been split up into four items 1tem (viii) -this item corresponds to existing section 9 (1) (v) item (ior) -this item corresponds to existing section 9 (1) (vi) with the modification that the prescribed maximum is mentioned in the act itself instead of in the rules as at present item (x) -this item corresponds to existing section 9 (1) (vii) with drafting changes item (xi) -this is new and brings into the act a provision contained in item 38 of finance department notification no 878f dated 21-3-22 sub-clause (2) -this corresponds to the second proviso to existing section 9 (2) with drafting changes clause 25-this corresponds to the proviso to existing section 9(1) (iv) clause 26-this clause corresponds to existing section 9 (3) clause 27-item (i) -this has been inserted pursuant to the recommendation of the direct taxes administration enquiry committee in paragraph 781 (7) of its report item (ii)-this corresponds to the existing section 9(4) (a) item (iii)-this reproduces the existing section 9(4) (b), with - an additional provision relating to part of a building such as a flat items (iv) and (v) -the definitions of annual value end capital charge have been taken from the decision of the supreme court in new pi~ce goods bazar co, ltd, bombay vs cit, bombay, 18 i1'r 516 hem (vi)-this corresponds to existing section 9 (4) (c) clauses 28 to 43-correspond to section 10 of the existing act the existing section has been rearranged so as to deal separately with the charging provisions, deductions, amounts not deductible and interpretations clause 28-this sets out the items chargeable under the head "business or profession" and, "profession" has been defined to include "vocation" in this clause, the provisions of section 10(5a) and 10(6) have been brought in explanation 1 is new and is intended to make it clear that income of managing agency is assessable as business income explanation 2 incorporates explanation 1 to section 24(1) of the existing act· clause 30-this clause corresponds to the relevant portions of existing section 10 (2) (i), (ii), (iv), (v) and (ix) with verbal choanges clause 31-this clause corresponds to the relevant portions of existing section 10 (2) (ix) and (v) clause 32-this corresponds to existing section lo (2) (vi) and (vii) dealing with depreciation and obsolescence allowances with certain chanles the principal changes made are:-(i) clauses (a) and (c) of the proviso to existing section 10 (2) (vi) have been separately set out in clause 34 and clause (b) bas been carried over to the chapter relating to set-off l:nd carry forward and set-off of losses, as being the more appropriate place (ii) in the case of ships other than ships plying on inland waters, depreciation is to be calculated as has always been intended on the actual cost instead of original cost (iii) the terminal allowance on sale or destruction etc of an asset admissible under the existing section 10(2) (vii) is made applicable to furniture al~o in accordance with the recommendation of the direct taxes administration enquiry committeevide para 12' of chapter 3 of its report (iv) it is made clear that no depreciation and i)bsolescence allowance will be admissible to an asset purchased and sold in the sam~ year this is in accordance with the recommendation of the direct taxes administl"ltion enquiry committee-vide para 13, chapter 3 of its report (v) a definjtion of "sold" had been added to make it deal !hat in this context the expression "sold" would include transfer by way of exchange or compulsory acquisition (vi) the provision relating to charging the profit arising from the sale of an asset used in business, has been set out separately in clause 41 (1) (vii) obsolete provisions have been omitted clause 33-this corresponds to the existing section 10 (2) (vib) incorporating the amendment proposed in clause 6, suo-clauses (i), (ii) and (iii), of the finance bill, 1961 clause 34-sub-clause (1) -the provisos to section 10 (2) (vi) and section 10 (2) (vib) of the existing act lay down that the deductions under those clauses are to be allowed only if the prescribed particulars are furnished this is embodied here with 6 slight modification extending those conditions to cases covered by the existing section 10 (2) (vii) sub-clause (2) (i) corresponds to the proviso (c) to existing section 10 (2) (vi) which provides that the aggregate allowance for depreciation shall not exceed the actual cost sub-clause (2) (ii) -this corresponds to a part of existing section 10 (2) (vib) wherein the conditions for allowance of development rebate are set out certain further chelnges have been made pursuant to the recommendations of the direct taxes administration enquiry committee these changes are: (i) the period during which the asset should not be sold or otherwise transferred to any person other than government has been reduced from 10 years to 8 years, vide direct taxes administration enquiry committee's recomme'ndation in paragraph 3' 22 (u) the concession of non-withdrawal of rebate if the asset is sold to government has been extended to assets transferred to a local authority, a corporation estabiished under any law of the central, state government or to a government company, vidt recommendation of the direct taxrs administration enquir:; committee, paragraph 3' 22 - clause 35-this corresponds to the existing sections 10 (2) (xii), 10 (2) (xiii) and 10 (2) (xiv) with verbal :slterations as recommend~d by the law commission 258(b)l~2 clause 36-sub-clause (1) -items (i) (ii) and (iii) col'respond to existing se¥!tion 10 (2), clauses (iv), (x) and (iii) respectively item (iv)-thrs·is·new section 58r of the existing act provides for deduction of contribution by employers to approved superannuation funds from the income of the employers 'l'he law· commission thought that this provision should be referred to in this clause as it is actually a deduction from business income an analogous provision in respect of payments to recognised provident funds nas also been made item (v) -a provision similbr to item (iv) is being made for contributions to approved gratuity funds item (vi)-this corresponds to existing section 10(2) (viii) item (vii) read with sub-clause (2) -this corresponds to existing section 10 (2) (xi) with the following changes pursuant io the recommendations of the direct taxes administration enquiry committee and the law commission in this regard:-(i) a condition has been added that the debt must have been taken into account in computing the income for an earlier year compare section 11 (1) (a) of the canadian income-tax act and section 63 (1) (a) of the australian income-tax act (11) cases of hardship· where bad debt is written off in one year but the income-tax officer holds the debt to have become bad in another year are proposed to be dealt with as follows:-(a) if the bad debt is written oj! in an earlier accoun·ting year and the income-tax ofiicer had not allowed it in that year as having been prematurely written off, the income-tax o1jicer is empowered to allow it in any :subsequent year when he is satisfied about its irrecoverability; and (b) conversely, if the bad debt is written off in the accounts of the previous year corresponding to the current assessment year but the income-tax ofiicer finds that it had become a bad debt in an earlier previous year, the income-tax officer js empowered to reopen the assessment of the earlier previous year and allow the debt, provided the earlier previous year the assessment of which to be re-opened does not fall beyond a period of 4 years immectiately preceding the year in which the debt is written off one important condition for the ~me-tax oftlcer for doing so would be that the assessee should accept the finding of the income-tax officer in thil regard item (viii)-this corresponds to section 10(2) (xivll) nspropesed in clause 6 (iv) of the finance b1l1, 1961 czaule 37-this corresponds to existing section 10 (2) (xv) with the additions proposed in clause 6 (v) of the finance bill, 1961, with the change that the existing words "wholly and exclusively" have been substituted by the words "wholly necessarily and exclualvely" clame 38-sub-clauae (1) -this corresponds to the existing pl'ovisions of sections 10 (2) (i) 10 (2) (ii) and the latter p<-rlion of section 10 (2) (ix) with verbal changes su'b-clame (2) -this corresponds to the existing section 10 (3) claule 39-this carresponds to existing section 12a theclause makes it clear that the agreement for sharing the managing agency eommission should be in writing clau,e 40-thts clause collects toiether an provisions dealing wlth amounts not deductible in computing the proftts and gains of a business or profession ' para (a): item (i) -this correspo,ads toa pqrtionof the proviso to existing section 10 (2) (m) item (ii) -this corresponds to the· ftrst para of existing section 10(4) items (iii) and (iv)-th~e correspond to existing section 10(4) (a) and 10(4) (c) para (b): this corresponds to existing section 10(4) (b) with the following modlftcations: (i) bonus is also added to the items disallow able under this clause; (ii) the provisions of this section are extended to cov~ anv payment made by an association of persons to any m·ember of tj-e association or by a body of individuals to any membf,r of thf" body or by a hindu undivided family to a member of the family it has, however been provided that any payment of interest to a member of the hindu undivided family on any funds contributed out of the self acquired funds of that member will not be disallowed para (c) ·-this corresponds to the existing section 10 (4a) with the modiftcation that the provisions of this c1euseare also made applicable to relatives of the director or of the person having substantial interest in the company para (d) embodies the last line of clauses (a) and (b) of the explanation to existing se'c'tton 8 clause 41-in this clause are brought together those provisions of section 10 of the existing act which deal with the cbargeability of certain items as profi~ of husiness or profession sub·clause (1) -this corresponds to the existing section 10 (2a) with the clarification that the amount is assessable irrespective of whether the business or profession is continued or not in the year in which the amount becomes chargeable sub·clause (2) -this corresponds to the provisions contained in the second and fourth provilos to the existing section 10 (2) (vii) the changes made here are verbal and seek to clarify that where the monies payable for sale or destruction are not determined in the year in which the sale, destruction etc took place, the profit will be assess· able in the assessment year in the previous year of which that sum is determined the explanation clarifies that the provisions of this sub-section will apply even if the business or profession is not in existence in the year in which the sums fall to be assessed sub-clauses (3) and (4) correspond to existing section 10 (2) (xiv) and 10 (2) (xi), earlier half (if first proviso respectively, of the t'xisting act clause 42-this corresponds to the existing section 10 (2aa) clause 43-this clause groups together all provisions in the nature of definitions or interpretations relevant to computation of income under profits and gains of business stib-clause (1)-the deflnition of actual cost has been amplified by excluding such portion of the cost es is met dirrctly or indirectly by any other person or authority at present such exclusion is restricted only to cost met by government or by any public or jocal authority explanation 1-this corresponds to a portion of paragraph (e) of the second proviso to existing section 10 (2) (xiv) explanation 2-exisung section 10 (5) (c) provides that in the case of an asset acquired by the assessee by gift or inheritence its written down value shall be the written down value in the case of' the previous owner, or the market value whichever is less the provisions thus appear as a part of the definition of "written down value"; but it would be more appropriate to piece it as a part of the definition of actual cost since what is intended is the fixation of a notional figure of actual cost and not a notional figure of written down value as sqch explanation 3-this corresponds to the first proviso to exist!nl section 10 (5) (a> with a slight verbal change explanation 4-this is based on the second proviso to existing section 10 (5) (a> the purpose of this proviso is to safeguard against a certain type of tax avoidance when an assessee sells his p,ssets to another person after using it for some time (and getting the depreciation allowance for such use) and later re-acquires the asset at an enhanced value he would be entitled to claim a higher depreciation allowance with reference to the cost of re-purchase to defeat this attempt, this proviso has been inserted the proviso provides that in such cases the actual cost for purposes of depreciation will be the ~ctual cost to the assessee less aay depreciation already allowed to him prior to the sale however, there may conceivably he cases where the assessee would hllve also obtained terminal allowance under i;ection 10 (2) (vii) this should also lde taken into account while determining the actual cost further there may occur cases where the assessee would repurchase the asset at a considerably lower value than his original cost less depreciation and obsolescence nliowances in such a case there i~ no justification for allowinr depreciation on t:lny higher amount these points have been clarified explanation 5-this corresponds to the first proviso to existin~ section 10 (5) (b) it is more appropriate to bring this under the definition of actual cost having regard to the definition of "written down value" explanation 6-this is based on the second proviso to existing section 12b (1) sub·clauses (2) and (3) -these correspond to the definitions in the first paragraph of existing set-tion 10 (5) subclause (4) -this corresponds to the explanation to existing section 10 (2) (xiv) with slight verbal changes sub-clause (5) -this corresponds to explanation 2 to section 24 (1) of the existing act with a slight verbal change sub-clause (6) -this reproduces the definition of written down - value given in existing sections 10(5) (a) and 10(fil(h) with the chlm~es consequent on removing some portion of the qf"1lnitinn to the part relating to actual cost as indicated above explanation 1-this corresponds to the second proviso to ~xisting section 10(15) (b) the form has been changed the existing proviso says that in cases of succession to business, the actual cost referred to in the main part (definition of the written down value) shall be the cost to the predecessor in business the eff,ect of this is that the written down value that would have been adopted,in ,the case of the predecessor in business would be regarded as the written down wlue of the assets even in the hands of the successor this effect lias been sought ,to be brought about more directly in the provision as redrafted explanation 2-this is based on existing sectian 12b (i), second proviso explanation 3-this embodies the existi~g sec~ionl0 (5), exp18,l)ation-iatter half clause 44-this corresponds to existing section 10 (7) and rule 9 of the schedule with the change that the provisic!ns relating to capital gains i8re also excluded in computing profits and gains ofan insurance business in accordance with' the procedure laid d<?w~ in ,the sc~~ule clauses 45 to 55-theseembody the provisions of existing !lection !2b the provisions have been split up, simplified find logically re-arranged the following changes have been made:-(1) any transfer by way of distribution of the clbpital assets by a company in liquidation is not regarded as a transfer for the purpose of charging capital gains in the case of the company, but the shareholder receiving the capital i8ssets from the company is chargeable on the difference between the market value of the asset on the date of distribution and the cost of acquisition of the shares by him, subject to appropriate adjustment, if any, on the portion of the value of the capiml asset which has been assessed as dividend under section 2 (6a) (e) of the existing act; (2) any distribution of capital on the dissolution of 8 firm and any transfer of a capital asset under an irrevocable trust, is not regarded as a tmnsfer for the purpose of capital gains tax; (3) the distinction drawn between assets acquired as a result of a partition of hindu undivided family or by way of gift, before and upto 1-4-56 has been abolished a uniform procedure is proposed according to which, for assets acquired before 1-1-54, eith~r the market value on the date of acquisition or the market value on 1-1-54, at the option of the assessee, is adopted, whatever be the mode of acquisition; clauses 56 to 59-these clauses correspond to the existiag section 12 dealing with income taxable under the head "other sources" the changes made here are merely verbal ' clause 56-sub-czause (l)-sub-section (1) of existing section 12 is reproduced here with slight verbal changes sub-clause (2) -item (i) corresponds to existing section 12 (la)items (ii) and (iii) are in form new though sub-sections (3) and, (4) of existing section 12 imply that such income is taxed un~er the re6iduary head this implication has been expressly &lated here clause 57-deductions pertaining to "income from other sources" at present scattered in the various sub-sections of existing section 12 are brought together here item (ii) -existing section 12 (3) and (4) provide that where machinery, plant or furniture is let on hire, the assessee shall be entitled to allowances in accordance with the provisions of section 10 (2), clauses (iv) to (vii) these clauses of section 10 (2) provide for (a) deductions for certain expenses, depreciation and loss on sale and (b) charging of tax on profits on sale, destruction etc the pro': visions for deductions are separated and brought in here with verbal changes consequential on the scheme adopted in the bill for the existing section 10 (2) (iv) to (vii) for the provisions releting to charging of tax on profits arising from sale etc see clause 59 item (iii) -the expression "solely for the purpose " occuring in the existing section has been substituted by the words "wholly, necessarily and exclusively for the purpose " to secure uniformity with the language adopted elsewhere in the bill chapta v income of other persons included in aiosbssu's total incoml!!claubes 60 to 63-these clauses embody the provisions of section 16(1) (c) of the existing act with certain modifications existing section 16 (1) (c) deals with two kinds of transfers: (1) transfer of income only without transfer of the corpus; (2) revocable transfer of the corpus to secure clarity, these two kinds of transfers have been dealt with in separate clauses, namely clauses 61 and 62, and 'tnansfer' is defined in clwise 63 clause 60-rhis clause deals with transferred income when there 1s no transfer of lhe assets as defined in clause 63 clause 62-this clause sets out in clearer language the provisions of the third proviso to the existing section 16 (1) (c) subject to a modification under the existing proviso, exemption from the operation of 16 (1) (c) is conf~rred on trusts which are not revocable either during the life time of the beneficiary or for a period exceeding six years, provided that the transferor does not derive any direct or indirect benefit in either case the exemption in respect of the latter category (ie trusts not revocable for a period exceeding six years) is proposed to be withdrewn in respect of trusts created from and after 1st april, 1961 clauwe 64-this clause corresponds to the existing section 16 (3) with necessary changes to give effect to the recommendations of the direct taxes administration enquiry committee contained in paragraphs 7'81(5) and 7'81(6) of its report clause 65-this is new and has been inserted to give effect to the recommendation of the direct taxes administration enquiry committee in paragraph 5' 77 of that committee's report chapter vi aggregation of income and set off or carry forward of lossclauses 66 and 67 deal with aggregation of income in computing the total income of a person and embody the provisions of existing section 16 (1) (a) and 16 (1) (b) with certain changes clause 66-this states the general principle that the items of income dealt with under chapters vii and viii are to be included in the total income for rate purposes clause 67-sub-clause (1) -this clause sets out the method of computing a partner's share in the income of a firm and embodies the provisions contained in the existing section 16 (1) (b) sub-clause (2) -this is new and is merely calrificatory sub-clause (3) -this is new and implements the recommendation of both the direct taxes administration enquiry committee and of the law commission, vide sub-para (a) of paragraph 3' 98 of the report of the direct taxes administration enquiry committee and item 7 on page 61 of list i of the law commission's report sub-clause (4) -this reproduces the provisions of the proviso to existing section 16 (1) (b) with verbal changes clauses 68 and 69-these are new and incorporate the recommendations of the law commission at items 10 and 11 on page 70 of list i of its report clauses 70 to 79 correspond to the provisions contained in the existing section 24 with some minor modifications clause 70-this clause is new and gives statutory force to a principle already estqblished by courts clause 71-this corresponds to the main paragraph of existmg section 24 (1) with the change that an option is given to the assessee not to have the loss inculted under any head set off against income under "capital gains" claube 72-this corresponds to existing section 24 (2) with drafting changes of a clarificatory nature the provision relating to speculation losses has been separately dealt with in clause 73 sub-clause (2) corresponds to proviso (b) to section 24(2) and sub-clause (3) to clause (iii) of section 24(2) clause 73 deals sl}paretely with losses in speculation business which is at present dealt with in section 24 (2) along with other losses clause 74-this corresponds to existing section 24 (2a) and (2b) clause 75-this clause embodies the provisions of the second proviso, latter half, of existing sectien 24 (1) and earlier part of proviso (c) to existing section 24 (2) the changes are merely of a drafting nature clause 76-this deals with the position of losses arising to an unregistered ~ assessed as a registered firm under the provisions of section 23 (5) (b) of the existing act, and corresponds to existing sectlon 24 (2), proviso (d), with verbal changes clause 77-while clauses 75 and 76 deal with losses arising to a register~d firm and an unregistered firm treated as registered, this clause deals with losses arising to an unregistered firm and corresponds to the second proviso to existing section' 24(1), earlier half, and proviso (c) to section 24 (2), latter part in sub-clause (2) it is clarified that this clause will apply to a share of loss from an unregistered firm irresp~ctiw~ of whether the firm itself has been assessed or not ·clause 78-this corresponds to proviso (e) to existing sectio!" 24 (2), and it is clarified that this prevision actually applies to caf'ry forward and set off of losses 258 (b) ls--33 clause 79-this implements the recommend&tion of the direct taxes administration enquiry committee, paragraph 7 81 (12) clause 80-a part of the existing section 22 (2a) has been incorporated in this clause as it is germane to set off of losses - the limitation imposed has been extended so as to apply to carry forward of loss under the head "capital gains" chapter vii income forming part of total income on which no income-tax payablein this chapter those items of income which are included in the total income for rate purposes but on which no income-tax is payable are set out such items fan into two categories:-(1) incomes whlch are included in the total income but are themselves not taken into account in calculating the amount of tax payable (2) incomes which are included in the total income and are also taken into account for determining the amount of gross tax but in respect of which a rebate is allowed at the average rate of tax it is the former category that is dealt with in this chapter the latter category is dealt with in the following chapter under the head 'rebate and reliefs" this chapter deals exclusively with aemptions relating to income-tax exemptions in respect of super-tax have been separately dealt with in chapter xi clause 81-this corresponds to existing section 14(3) clause 82-this corresponds to existing section 14 (4) clause 83-this corresponds to existing section 14 (5) clause 84-this corresponds to the existing section 15c [excluding sub-section (4)] with the amendments proposed in clause 7 of the finance bill, 1961 in sub-clause (2) (ii) , the condition now imposed, namely, that any building, machinery or plant previously used in any other business should not be used by the industrial undertaking, is made stricter by substituting the words "for any purpose" for the words "in any other business", so that a building used as a residential property previously would not, for example, be entitled to this exemption clause 85-this reproduces existing section 15c «4) with the modification that the central board of revenue may frame rules to determine the portioo attributable to the profits exempt under clause 84 clause 86-items (i) and (ii) correspond to the second and third provisos to existing section 8 item (iii) corresponds to existing section 14 (2) (a); item (iv) corresponds to existing section 14 (2) (aa); and item (v) corresponds to existing section 14 (2) (b) chapter viii rebates and reliefsthe provisiodi eontained in the existing act which are in the nature of rebates of income-tax on certain expenditure have been collected together in this chapter clause 87-sub-clause (1) contains provisions now to be found in existing sections 15 (1), 15 (2), 7 (1) first proviso, 58f and 58r sub-clause (2) -existing section 15 (2a) has been split up for the sake of simplicity sub-clause (3) reproduces existing section 15 (3) in a simplified form czause sb-this section corresponds to the existing section 15b in sub-clauses (1) to (4) the changes made are all verbal subclause (5) corresponds to existing section 15b (2) and the main changes are: (a) the amplification of existing clause (i) of section 15b (2) this clause speaks of income of the institution or fund being exempt under clause (i) of sub-section (3) of section 4 in cases where the institution has no property, the application of this conditio'n becomes difficult further, it is desirable to include institutions which d'erive income from voluntary contributions and also universities or other institutions existing solely for educational purposes all these categories are now included in condition (1) (b) it is provided that the exemption will not be available to any donation paid to an institution or fund under the rules of which any part of the income or the assets of the institution or the fund can be applied to any non-charitable purpose at any time this has been inserted with a view to countering attempts at tax avoidance clause 89-sub-clause (1) corresponds to existing section 60 (2) sub-clause (2) provides for relief in respect of interest on securities received in arrears chapter ix l)ouble taxation reliefclause 90-this reproduces section 49a of the existing act clause 91-this clause is based on existing section 49d subsections (2) and (4) of the existing section have been omitted is obsolete and a new provision is added as sub-section (3) to provide'! relief to non-resident partners of a resident registered firm in respect of the s}wre of income from the firm assessed in india as well as in a foreign country with which there is no agreement chapter x special provisions relating to avoidance of taxclause 92-this is a redraft of section 42 (2) of the existing act and brings out the intention more clearly clause 93-section 44d of the existing act has been redrafted with a view to simplification and to bringing out the intention more clearly the notes to cllbuse 96 in the law commission's report, pages 383-384 explain the changes made fully clause 94-sections 44e and 44f of the existing act have been combined the scope of this provision is widened in order to cover all cases where the transaction of sale and repurchase of securities re'sults in tax avoidance the provisions regarding the avoidence have also been tightened up for a fuller explanation, see page 385 of the law commission's report chapter xisuper-tax clause 95-except for minor drafting changes, sub-clause (1) corresponds to the main para of section 55 of the existing act sub-clause (2) is new and has been inserted to make it clear that wherever it is so provided, tax is deductible at source lr payable in advance sub-clause (3) is a re-draft of the first proviso to section 55 to make it clear that both in the case of an unregistered firm assessed as a registered firm under existing section 23(5) (b) and of a registered firm, partners are liable to pay supertax clause 96-this corresponds to section 56 of the existing act the changes made are verbal, consequent on the rewording of existing section 55 in' clause 95 clause 97 corresponds to section 58 (1) of the existing act the general rule that the provisions for income-tax shall apply to the charge etc of super-tax is stated in sub-clause (1) while the exceptions are dealt with in sub-clause (2) clause 98 is new and is intended to facilitate the application of the provisions dealing with avoidance of income-tax, for purposes of super-tax also clause 99-this clause sets out the items of income which are included in the total income but on which super-tax is not charged the law commission in chapter xi-b refers to these items as incomes which do not form part of total income the position in law, however, is that all these items form part of the total income for rate purposes sub-clause (1) -items (i) and (ii) correspond to the' second proviso to section 55 of the existing act item (iii) corresponds to section 14(4) of the existing act item (iv) -this clause reproduces the provisions of section 56a of the existing act with the omission of the words "as specified in the first schedule to the industries (development and regulation) act, 1951" clauses 100 to 103 group together provisions now to be found in sections 15b, 14(2) (aa), and 17(3) clauses 104 to 109-these clauses embody the provisions of section 23a of the existing act with the following changes: (1) the percentage mentioned in clause (ii) of sub-section (2) of section 23a has been increased from 5 per cent to 10 per cent (2) where a re-assessment is made in the case of a company under the provisions of existing section 34 (1) (b), an opportunity, if found necessary, will be, given tc the assesse~, for making up the shortage in distribution (3) a time-limit is laid down for passing an order under existing section 2sa, vide recommendation of the direct taxes administration enquiry committee, in para 349 (4) in working out the distributable income, any amount paid as donation to e charitable institution is allowed as deduction (5) a clarification is introduced in explanation (2) (iv) of the existing section 23a stating that reserves mentioned in subclause (a) includes depreciation reserves and that under clause (iv) (a) (2) it is the book cost which is to be compared chapter xii determination of tax in certain special casesclause 110 embodies the main provisions of the existing section 17(2) with drefting changes to make the intention clear clause 111 corresponds to existing section 5sg· clause 112-this clause corresponds to the latter half of the last paragraph of existing section 10 (5a) to remove certain anomalies which came to the notice of the government while administering the provisions as they stand in the existing act, it is now proposed to tax compensation receipts by applying to it the formula now adopted for taxing capital gains clause 113 corresponds to section 17 (1) of the existing act with the modification that where a non-resident elects to be assessed on the basis of his total world income, the tax payable by him will be either (1) the tax calculated on the total income as if it were his total world income or (2) the proportionate tax on the total income at the rate applicable to the total world incqme, whichever is greater this modification has been made with a view to off-set the undue advl1lltage which accrues to a non-resident under the present rule whereby he is enabled to set-off his foreign losses against the indian income it is also clarified that where a non-resident is pennitted to file the option for being assessed on the basis of his to~l world income after ~he due date, such option will be effective for the assessment of the year in which it is filed and for subsequent assessment years c1ouses 114 and 115-these clauses correspond to section 17 (6) and (7) of the existing act with certain changes of a c1axificatory nature chapter xiii income-tax authoritiesthis chapter deals with the various income-tax authorities, their appointment and control, jurisdiction, powers and duties and disclosure of information, which ere contained in sections 5, 37, 38, 54 and 64 of the existing act the substance of these sections have been re-arranged in a rational manner, and the changes made are indicated below:-(1) that portion of section 5 (4) which states that the appellate assistant commissioner shall be under the direct control of the central board of revenue has been omitted as unnecessary (2) a new explanation has been added stating that the inspecting assistant commissioner is not subordinate to a deputy director or an assistant director of inspection and that an inct:;me-tax officer is not subordinate to an assistmlt director of inspection (3) it is clarified that the provisions contained in the existing section 64 merely define the jurisdiction of the income-tax officer and does not confer any right on the assessee to be assessed at a p:!rticular place (4) sub-section (5) of section 64 has been omitted as unnecessary in the light of the changes made in the re-draft (5) the pro~sions of section 5(7a) of the existing act have been amplified in the light of the observations made by the supreme court in the case of pannalal binjraj vb union of india [31 itr 565] cza'ube 130 is a new provision to make it clear that the commissioner to whom jurisdiction over a case is transferred is the authority entitled to prosecute or defend appeals and for passing revision orders cza'ube 131--sub-clauses (1) and (3) correspond to section 37 (1) and (3) of the existing act sub-clause (2) is new (compare rule 12 of order 16 of the code of civil procedure, 1908) clauses 132 and 133 correspond to sections 37 (2) and 38 of the existing act with minor drafting changes clause 134 reproduces section 39 of the existing act with the modification that the person authorised to inspect a company's register should be subordinate to the officer authorising such inspection clause 135 brings out the substance of the latter half of section 5 (7b) of the existing act clause 136-this corresponds to section 37 (4) of the existing act clause 137 incorporates the provisions contained in section 54 of the existing act with certain additions these are: sub-clause (3) -items (vii) and (xviii) -the provisions of section 54(3) (g) and (0) have been elaborated to cover disclosure of infonnation to courts also item (viii) is new and is intended to permit disclosure of information to a commission of inquiry appointed under the commission of inquiry act, 1952 item (xiii) is new and is intended to authorise disclosure of information required in connection with the levy or realisation of other cen tral taxes item (xx) implements the recommendation of the direct taxes administration enquiry committee at paragraph 7' 53 of its report sub-clause (5) -this is new and is intended to make it clear that the privilege conferred by the section can be waived by the assessee an explanation has also been added to define the expression "public servant" occurring in this section this has become necessary in view of the conflicting deoisions in 10 itr 429 and 18 itr 388 chapter xiv procmuu: for assessmentclause 139-this clause corresponds to section 22 of the exi8ting act relating to flling of returns of income by assessees the major change made in this clause is the deletion of 'he provision contained in section 22 (1) of the existing act for the issue of a general publi(' notice calling upon assessees having taxable income to file their returns this is in implementation of paragraph 212 of the direct taxes administration enquiry committee's report the proviso to sub-clause (1) gives effect to the suggestions made in paragraphs 2'10 and 2'11 of the committee's report with a slight modification as to the date from which interest is to run sub-clause (2) corresponds to section 22 (2) of the existing act with slight drafting changes the proviso to this sub-clause makes it clear that when the assessee obtains extension of time for filing the return beyond 30th september of the year, he is liable to pay interest sub-ciause (3) corresponds to section 22 (2a) of the existing act with certain minor drafting changes s'ulb-clauses (4) and (5) -existing section 22 (3) has been split up into two clauses sub-clause (4) deals with cases where no return has been tiled within the time-limit allowed under section 22 (1) or 22(2) of the existing act and sub-clause (5) deals with cases where revised returns are filed an important modification in sub-clause (4) ensures that the right of an assessee to furnish a return "at any time before the assessment is made" does not extend beyond a period of four years which is the time available to an income-tax officer to make a normal assesamenl sub-clause (6) embodies the provisions of section 22 (5) of the existing act with the modification that associations of persons carrying on business have also been brought within the scope of the section clause 140 is new and is intended to state comprehensively the position as regards the persons who should sign returns of income in respect of the various kinds of assessees clause 141 embodies the provisions relating to provisional assessment contained in section 23b of the existing act sub-sectlods (5) and (6) of the existing act have been transferred to clauses 283 and 234 in the chapter on collection of tax the remaining sub-sections have been re-arranged with certain modification to the existing subsection (3) these modifications specify the contingencies under which a firm shall be provisionally assessed as a registered firm, which are at present contained in notification no 83 dated 3-9-49 issued by the ministry of finance clause 142-sub-clause (1) embodies the provisions of section 22 (4) of the existing act with the addition that the previous approval of the inspecting assistant commissioner should be obtained before requiring an assessee to furnish a total wealth statement it is also clarified that power to call for accounts under this provision applies also to cases where revised returns are furnished und!'!r existing section 22 (3) sub-clauses (2) and (3) are new and self-explanatory clause 143 corresponds to existing section 23, sub-sections (1), (2) and (3) small drafting changes have been made in lub-clause (1) to bring out that (a) losses to be carried forward are computed and (b) the amount of refund if any, due to the assessee, are specified in the assessment order it has also been made clear in· sub-clause (3) that the income-tax officer shall consider any material which he might nave gathered independently, in framing an assessment 258(b) ls-3' c14uu 144 reproduces the operative part of section 23(4) 6f the existing act with certain drafting changes the penal action which the income-tax omc~r may take in the case of a finn at present contained in the concluding portion of the main para of section 23 (4) and the proviso have been transferred to clauses 185 and 186, dealing with assessment of finns clause 145 is a redraft of section 13 of the existing act this clause deals separately with cases where accounts are correct and complete and cases where they are not so clause 146 is a redraft of section 27 of the existing act clauses 147 to 153 embody the provisions of section 34 of the existing act which deal with the power to assess income which has escaped assessment and have been arranged in their logical sequence 'rhe pawer itself has been placed at the beginning, the requirement of a notice is placed next, and then the detailed provisions contained in the various provisos dealing with the time limit for the exercise of the power are set out section 34(3) of the existing act relating to the period within which an assessment should be completed has been placed separately at the end in clause 153 as it applies not only to assessments under section 34, but also to all orders of assessments or re-assessments under the act certain changes of substance have been made they are: (a) a notice in respect of cases falling under sub-clause (4) of clause 152 [corresponding to section 34(1) (a) of the existing act] may be issued-(i) within a period of eight years from the end of the relevant assessment year; or (11) when eight years have expired, but not more than sixteen years, from the end of the relevant assessment year, if the escaped income is likely to amount to one lakh of rupees or more in the aggregate for one or more than one assessment year comprised within that period; or (iii) at any time if the escaped income is likely to amount to fifty thousand rupees or more for the relevant assessment year (b) for completion of assessments, the following time limits have been proposed-(i) a period of four years from the end of the assessment year, or, eight years from the end of the assessment year, if it is a case falling under section 28 (1) (c) of the existing act [clause 271 (c)], or one year from the date of filing the return or revised ~turn under section 22(3) of the existing act, whichever is latest; (ii) in the case of re-assessments under existing section 34(i)(a) [clause 147(a)], a period of four years from the end of the assessment year in which the notice was served and ' (iii) in the case of a re-assessment under existing section 34 (1) (b) [clause 147 (b)], a period of four years from the end of the year in which the income was originally asse&!-able, or one year from the date of service of notice under clause 147 (b), whichever is later; (c) the time-limit laid down for completion of assessments is not to apply:-(i) in the case of a re-assessment to give effect to or in consequence of an order of a higher judicial authority; (ii) in the case of a fresh assessment under existing section 27 (clause 146); (iii) where an assessment is to be made on a partner consequent on the re-assessment of a firm (d) the following periods have to be excluded in computing the time-limit-(i) any time taken in reopening the hearing of a cue under the provisions of the proviso to existing section 5(7c) (clause 129); (ii) the period during which assessment proceedings are stayed by' an order of a court (e) explanations 2 and 3 are new and are self-explanatory the latter has become necessary in view of the bombay high court's judgment in the case of sc parasbar 11' vasantsen dwarkadas (29 of itr 857) clauses 154 and 155 embody the substance of section 35 of the existing· act with drafting changes intended to rationalise the provisions the substantive changes are: - clause 154-pro'vision is made to enable the income-tax ofticer also to apply to the appellate assistant commissioner for rectiflc:ation of a mistake in the appellate assistant commissioner's order at present this provision is confined only to the assesse clauae 155-(a) a provision analogous to section 35(5) of the existing act [clause 155 (2)] has been introduced in respect of the amendment of the assessment of a member of an association of persons (b) a provision has been introduced for the rectification of the later assessments of an assessee, in cpnsequence of recomputation of loss or depreciation in an earlier assesment under clause 147 (section 34); (c) as a corollary to su b-clause (2) of clause 36, a provision has been inserted enabling the income-tax officer to allow the bad debt in the relevant earlier assessment year (d) sub-clause (7) has been added to secure that the income-tax ofilcer is given power to recompute the distributable income of a company in pursuance of an order under clause 104 (section 23a of the existing act) within a period of four years from the date of such order (e) the following sub-sections of section 35 have been omitted-(i) sub-section (7) as it is no longer necessary in view ctf the revision of section 23a (ii) sub-section (8) as provision to assess a partner without any time limit consequent on the assessment of a firm under section 34 (clause 147) has been made in clause 153 (iii) sub-section (9) as no longer in force clause 156 is based on section 29 of the existing act with the addition of the words "fine or any other sum" to "tax, penalty or interest" clause 157 corresponds to section 24 (3) of the existing act clause 158 corresponds to section 23 (6) of the existing act with certain minor drafting changes chapl'er xv liability in special casesclause 159 is a redraft of the provisions relating to assessment of the legal representatives of deceased persons contained in section 24b of the existing act sub-clause (1) -it has been clarified that the liability of the legal representative is to he determined "in the like manner and to the same extent" as the deceased sub-clause (3) -this is intended to remove any doubt u to whether a legal representative is or is not an assessee sub-clause (4) -this is new and is based on section 72 of the south african income-tax act this is a corollary to sub-section (6) which limits the liability of the legal representative to the extent of the estate in his possession if the legal representative parts with the assets without paying taxes, it is but fair that he should be made personally liable sub-clause (5) is new and applies certain useful provisions in the case of representative assessment clauses 160 to 167-these deal with the assessments of "representative assessees" covered by sections 40 to 43 of the existjng act the provisions of these sections have been simplified and recast on the lines of the corresponding provisions in the south african income-tax act for detailed comments and changes, see notes on clauses 169, 170(1), 170(3), 172, and 173 to 177 of the law commission's 12th report the few further changes made are: (i) the words "or trustee" occurring in section 40(1) of the existing act have been omitted pursuant to the recommendations of the law commission in item 27 of list n on page 76 of its report (ii) the word "from" has been added before the words "through whom" occurring in the third line of the existing section 43 (iii) instead of repeating in extenso the expladation to section 43, the words "includes also any other person who whether a resident or non-resident, has acquired by means of a transfer of a capital asset in india" is used in view of the definition of the word "transfer" in sub-clause (47) of clause 2 (iv) the provision to charge the tax at the maximum rate when the income received by a representative assessee is not specifically receivable on behalf of a beneficiary or the lhares of the beneficiaries are indeterminate or unknown, has been given up pursuant to the recommendation in list i (last item on page 66) of the law commission's 12th report the proposal now is that the assessment will be made as if on an association of persons or at the rates actually applicable to the beneficiaries, whichever is advantageous to revenue clause 168 and 169 are new and deal with the liability of executors in order to a'\,'oid complications, the residential statui of an executor has been stipulated to be the same as that of the deceased penon these provisions will, of course, be applicable only in respect of income derived after the death of an assessee, the income of the earlier period being governed by the provisions of clause 159 clause 170-this corresponds to the existing section 26 (2) with the following changes:-(i) the liabilities of the predecessor and successor have been separately stated it is further clarified in an explanation that any capital gains occurring as a result of the succession, will also attract this provision; (u) in sub-clause (2), which corresponds to the proviso to section 26 (2), of the existing act, the words "all the provisions of this act shall, so far as may be, apply accordingly" have been added to clarify that the liability of the successor is not limited to assessment but extends to any other liability incurred by the predecessor in respect of the income assessed; (iii) it has been provided that where the income-tax officer is unable to recover the tax from the person succeeded to he should record a finding to that effect, and only then will the successor be liable to pay the tax; (iou) sub-clause (4) which coti'esponds to a part of the main para of section 25a (2) of the existing act has been brought in here as it deals with succession cl4use 171 embodies the provisions relating to assessment of disrupted hindu undivided families contained in section 25a of the existing act in a simplified form with certain changes these are: (i) the procedure laid down in this section has been made applicable in cases of partial psrtition also (ii) provision has been made that the income-tax officer, while passing an order under this section, should record a finding as to the date of the partition this, besides avoiding complications, will facilitate assessments for the period before and after partition (iii) the provision relating to succession in the opening lines of section 25a (2) has been separated and dealt with under clause 170 which deals with succession to business (iv) the existing provision in section 25a (2), main para, to the effect that the income-tax officer shall make assessments on the members or group of members "in accordance with the provisions of section 23" creates an impressibh that a special assessment for the purposes of this section has to be made no the member etc this is, however, not the intention the section is merely intended to lay down the ziability of the members for pre-partition income, and does not require that the assessment made in pursuance of his liability should be made separately from the individual assessment of each member this part of the sub-section has, therefore, been omitted (v) the explanation at the end of the clause, though new, lays down well established rules the clarification that a mere division of income without physical division of property shall not be deemed to be a "partition" has been made to get over the difficulty caused by the decision of the bombay high court in the case of chirandas kirandas (39 itr 205) clause 172 corresponds to sections 44a, 44b and 44c of the existing act which relate to shipping these provisions have been rearranged so as to state the liability first, followed by the method of assessment, exception and savings the changes proposed are:- (i) in sub-dause (1) the emphasis is shifted from the non-resident who carries on the shipping business to the ship belonging to a non-resident this expresses the intention more clearly cf section 129 of the australian income-tax act (ii) the existing section is silent about the carriage of mail by the ships covered by the section this has been remedied (iii) it is clarified that the liability under section 44b arises whether the amount for the carriage of goods, mail etc are payable in or outside india (iv) it has been provided that where the master of a ship is not able to furnish the return under ·section 44b, he may authorise any other person to furnish the return on his behalf within thirty' days of the departure of the ship, provided satisfactory arrangements are made for payment of tax (v) a time-limit has been laid down for claiming the adjustment mentioned in section 44c of the existing act clause 173-this clause deals with the recovery of tax due from a non-resident now dealt with in the first priviso to section 42 (1) the changes made are verbal, for a discussion of which see notes on clause 183 at pages 433 and 434 of the law commission's 12th report c1aule 174-this corresponds to section 24a of the existing act, split up and re-arranged see notes on ~lause 184 at pages 434-436 of the law commission's report clause 175 is new and gives effect to the recommendations contained in paragraph 556 of the direct taxes administration ·enquiry committee's report clause 176-this clause embodies a part of section 25 of the existing act relating to assessment of discontinued business, with the following modiftcations: ' (i) a provision has been added to assess income received after cessation of a profession pursuant to the direct taxes administration enquiry committee's recommendation in paragraph 7,81 (l1); (ii) a provision analogous to sub-clause (6) of clause 174 has been included claule 177-this clause corresponds to that portion of section 44 which deals with association of persons the redraft sets out more clearly the obligations cast on the members of an association of persons including the legal representative of a deceased person claue 178 is new and is based on the recommendations of the direct taxes administration enquiry committee in paragraph 564 of its report claue 179 is new and is based on the recommendations of the direct taxes administration enquiry committee in paragraph 569 of its report claue 180-this corresponds to section 12aa of the existing act clause 181-this is based on the third proviso to section 8 of the existing act cbapn:r xvi spl:cial provisions applicable to fmmsczaufl8 182 to 189 bring together in one chapter, provisions relating to assessment of ftnns in their logical order, with a few drafting changes clause 182-for sub-clauses (1) to (3) see notes on clause 189 in law commission's 12th report on page 439 sub-clause (4) implements the recommendation of the direct taxes administration enquiry committee in paragraph 572 of its report c1gule 183-this corresponds to section 23(5) (b) of the existinu act the changes are verbal for a discussion of which see notes on clause 190 in law commission's 12th report at page 440 clguae 184 deals with the provision relating to the procedure for ~he registration of firms as contained in the existing section 26a and rules 2 to 6 of the income-tax rules the important changes and additions are:-(4) it is provided in sub-clause (2) that an application for registration may be made even after the dissolution of a firm (b) sub-clause (4) simplifies the provisions cf rule 2 of th existing rules instead of specifying different time limits for the filing of registration applications, the present draft lays down that 5t ~hall he made before the end of the previous year, with a proviso that the income-tax officer may entertain a belated application in suitable cases (c) the present procedure by which a firm is required tn renew the registration by making a fresh application every year has been done away with ;n cases where there is no change in the constitution of the firm it would suftice if the firm furnishes a declaration along with its return that there is no change in the constitution of the firm this is an accordance with the recommendation of the direct faxes administration enquiry committee at paragraph 3,62 of its report clauae 18s-this prescribes the procedure to be followed after the application is received by the income-tax officer it is provided that the application should not be rejected merely on technical grounds and an opportunity should be provided for rectifying any defect in the application sub-clause (5) embodies the provisions relating to refusal of registration in the case of a firm in whose cal'le a best judgment assessment is made, vide section 23 (4) of the existing act clause 186 corresponds to rule 6b of the existing income-tax rules with the addition two safeguards for assesses, namely, an opportunity shall be given to the firm before its registration is cancelled and cancellation shall only be,done with the previous approval of the inspecting assistant commissioner - sub-clg'ilbfl (3) and (f) (j)f clause 186 are new and are selfexplanatory 258(b) ls-35 clause 187 corresponds to section 26 (1) of the existing act subclause (2) which is new defines "change in the constitution of 8 finn" in clear terms clause 188 is also new and clarifies that in the case of succession to business of one finn by another, the provisions of clause 170 will apply clause 189 embodies the provisions of section 44 of the existing act in so far as they relate to the assessment of firms which are dissolved or have discontinued their business, with certain drafting changes for changes made see notes on clause 196 at page 443 in law commission's report sub-clause (4) is new and is intended to maintain continuity in proceedings in cases where an assessment has already commence~ before the discontinuance or dissolution chapter xvii collection and recovery of taxclause 190-this clause is new and is intended to make itclear that pending regular assessment, tax is deductible at source or payable in advance wherever so provided clause 192-cub-clause (1) corresponds to section 18 (2), main para, with slight drafting cha!lges clauses 192 to 206-these clauses incorporate the provisions of section 18 of the existing act the substantive provisions for deductions in respect of various classes of income such as salary, interest, dividends etc are dealt with first and the incidental provisions like issue of certificates etc, payment of tax by the person deducting etc are dealt with in the later clauses clause 192-sub-clause (1) corresponds to section 18 (2), main para, with slight drafting changes ~,"h-clawle (2) corresponds to section 18 (2b), main para s1tb-clause' (3) reproduces the proviso to sectim 18 (2) of the present act sub-ctauses (4) and (~) are new and are intended to point to the deduction in respect of tax on accumulated balance paid to an pmployee participating in a recognised provident fund and contributiqn$ made by' an employer to an approved superannuation f",nd sub-clawe (6) reproduces the latter part of section 18 (2a) of the presentaet the explanation to the clause is self-explanatory clause 193-this reproduces section 18 (3), main para, of the existing act clause 194-this incorporates section 18 (3d), main para, of the existing act clause 195-sub-clause (1) incorporates existing section 18 (3b) , excluding the first proviso sub-clause (2) corresponds to existing section 18 (3c) it is clarified that this provision applies to payments of amounts other than interest (including interest on securities dividend and salary) clause 196 reproduces section 18(10) of the existing act clause 197-the provision authorising the income-tax officer to issue a certificate for deduction of tax at a lower rate, which has been repeated in the existing act in the provisos to sub-section (2b) , (3), (3a) , (3b), (3d), and in sub-section (3f) of section 18 has been brought together here with a clarificatory change stating that the provisions do not apply in cases of payments to a company a new prevision in this clause authorises the issue of abatement certificates in respect of super-tax payable on dividends to non-residents it is further made clear that the income-tax officer is empowered to issue a certificate authorising no deduction which is implied in the existing provis-ions clause 198 reproduces section 18 (4) of the existing act clawe 199 incorporates the provisions of section 18 (5) of the existing act in a modified form, with no change as to substance clawe 200 incorporates section 18 (6) without any change czauae 201-sub-claube (1) incorporates the provisions contained in section 18 (7) with no change sub-clause (2) is new and has been added for imposing a first charge upon the assets of the person deducting the tax, if such tax is not paid into the treasury after deduction (cf section 123 (6) of the canadian income-tax act, 1948) clause 202 and 203 reproduce sub-sections (8) and (9) of section 18 of the existing act: clause 204-existing section 18, explanation has been emobodied here with a small drafting change item (iii) has been ampwied 10 as to cover all sums not chargeable "as salary" or "interest on securities" clause 20s-existing section 7 (1), 2nd proviso, provides that where tax is deductible at source under section 18, the assessee shall not be called upon to pay the tax himself unless he has received the salary without such deduction this principle is being extended to other kinds of income clause 206-sub-claube (1) is a reproduction of section 21 of the existing act sub-elause (2) is a reproduction of section 58t of the existing act clauses 207 to 219-existing section 18a has been split up for the sake of simplicity into separate clauses and each topic is dealt with separately clause 207-this clause defines the kinds of income on which advance tax is leviable claul' 20b-this deals with the conditions under which the liability to pay advance tax arises, at present contained in section 18a(i) (a) for the sake of comprehensiveness, the case dealt with in existing section 18a (3) has also been brought in here clauses 209 deals with the mode of computation of advance tax contained at· present in section l8a (1) for the sake of clarity, the various steps involved in the process have been set out the two special situations viz, where a non-resident has opted for being assessed on the basis of his total world income and where the assessee sends his own estimate of his income subject to advance tax, have been dealt with in sub-clauses (b) and (e) the explanation to the clause incorporates the provisions of existing section 18a (1), sec one! proviso clause 210-this deals with the order of the income-tax officer which fixes the liability to pay advance tax, at present contained in section 18a (1' ' sub-ciause (2) makes it clear that the instalments are to be mentioned in the notice of demand which is the existing practice also sub-clause (3) embodies the third proviso to existing section 18a(1) (a) under which the income-tax officer is authorised to issue an amended order in a case where assesliment of a later previous year is completed before the close of the financial year the proviso to sub-clause (3) is pursuant to the recommendation of the direct taxes administration enquiry committee in para-'graph 33 'of chap~er 5 of its report clause 211-this deals with the instalments in which advance tax is to be paid by the assessee, at present contained in section 18a(1) <a) main para, first proviso and in 18a(1) (b) the provisions are similar to the existing ones except for a slight modification as to the dates which have been advanced by 15 days, in accordance with the recommendation of the direct taxes administration enquiry committee, chapter 5, paragraph 39 of its report clause 212-this deals with the estimate by the assessee for the sake of clarity, the provisions of the existing section 18a (2) have been recast in sub-clauses (j) and (2) indicating the manner in which such estimate is to be framed by the assessee: sub-clause (3) incorporates section 18a (3) of the existing act with the drafting changes necessary to bring it in line with subclause (1) sub-clause (4) is new and needs no comments clause 213 embodies the provisions of existing section 18a(4) dealing with the method of computation of advance tax on commission receipts with the only mateml change that the assessee shan pay interest for default in payment of tax at the rate of 4% instead of 8% as at present, as recommended by the law commission clause 214-this incorporates the provisions of section 18a(5) of the present act which deals with the interest payable by the government on the advance tax paid by the assessee this sub-section i'll'; amended in 1953, is ambiguous the main part of the sub-section provides that interest should be paid o'll any sum paid after 1st april, 1955, "from the date of payment to the date of provisional as&essment or to the date of regular assessment as the case may be"; but the second proviso, inserted in 1953, says that for the period beginning with 1st april, 1952, the interest is payable fr<ym the - ueg'ilu1ing of the next financial year to the date of regular as8elsdtej1t then' is thus a chang(' as regards lhe period for which interest· is lo be paid another change made in 1953 is as regards the amouftt (in which interest is payable while the main para provides that the interest is payable "on any amount payable in· accordance with the provisions of this seetum and paid accordingly" the second proviso, inserted in 1953, provides that for the period beginning with 1&1 april, 1952, interest' is payable only on the amount by which the aggregate of the instalments paid during the financial year in whieh they are payable e:rceeds the tax under the regular assessment as the intention is that the second proviso inserted in 1953 is to gvvern the whole of the post-1952 period, this clause has been so drafted as to make this clear it is also clarified that where any interest deferred under clause 213 [existing sedtion 18a(4)] falls w be paid after the expiry of the fmancial year-ie after the assessment year has commenced-interest is payable on that def~rred instalment, if admissible, from the date of the payment of the amount to the date of regular assessment clause 215 embodies the pruvisions of section 18a (6) of the existing act which deals with the interest payablt? by the assessee, with lhefollowing changes:-(i) an assessee shall be liable {or interest only if his esumate of advance tax turns out to be less than 75% of the tax eventually assessed, after necessary qdjustments this is in accordance with the recommendations of the direct taxes administration enquiry committee at chapter 5, paragraph 82 of its report (ii) the percentag·e mentioned at (i) shall be applied after l'educing the tax determined on regular assessment "by any amount deducted at source" the method adopted at present is to apply the percentage on so much of the tax as relates to income on which tax has not been deducted at source th1s variation is oo'nsequent on the changes made in clauses 208 and 209 (iii) interest shall run from the 1st day of april in the next financial year and not from the 1st day of january of the year in whh~h the advance tax is paid this change has been made to brj~g the provision in line with the existing seclion 18a (5) (clause 214) consequent on this change, the 4th proviso to section 18a (6) has been emitted (iv) interest payable by the assessee has been brought down to 4% from 6',; to hring it in line with interest payable by the government clawe 216-this clause incorporates the provisions of section 18a(7) of the existing act with only a change in the rate of interest from 6% to 4% to bring it in line with clauses 214 and 215 clcue 217-sub-clause (1) embodies the provision~ of section 18a(8) of the existing act with drafting changes to make the intention clearer clauses 218 and 219-these embody the provisions of sections 18a(10) and (11) with no change clauses 220 to 232-the provisions relating lo recovery of tax by the department contained in the present sections 45 and 46 have been broken up for the sake of simplicity into various clauses in the draft the general provisions relating to datcl:) etc of payment is placed first, and the penalty provisions contained in existing section 46(1) are placed next then follow the various modes of recover:,' the miscellaneous provisions have been placed at the end clause 220-this embodies the provisions of section 45 of the existing act with certain changes the' changes of substance made are:-(i) for the sake of simplicity the time limit for payment has been specifioally m~ntioned as 35 days in normal cases as a measure of safeguard, it has been provided that this period may be reduced in cases where it will be detrimental to revenue to allow so much time this is based on the recommendation of the direct taxes administration enquiry committec chapter 5, paragraph 45 of its report [subclause (1)] (ii) it has been provided that the assessee shall be liable to pay simple interest at 4% per annum from the date of expjry of the time specified in the notice 0'£ demand this i~ in accordance with the recommendations of the direct taxes administration enquiry committee, chapter 5, paragraph 52, (with a modi· fication in the rate of interest) [sub-clause (2)] (iii) a specific provision has been introduced authorising th~ income-tax oftiicer to' extend the time for payment or allow payment by instalments subject to payment of interest as prescribed in sub-clause (2) following this it has also been provided that the assessee shall be treated s!; in default of tbf> entire amount outstanding if he default~ in payment of any of tbe instalments [suh-c1aust's (3) & (5)] (iv) it has been made dear that the power to treat an assessee who has appealed as not being in default, i~ c'onflned to the amount in dispute and it has also been made clear that the power can be exercised even though the time for payment has expired [sub-clause (6)] clause 221-this embodies section 46(1) of the existing act for levy of penalty for defaults clause 222-existing section 46(2) provides that the income-tax officer may forward to the collector a certificate of arrears and the collector shall then proceed to recover the amount "as if it wt"re an arrear of land revenue" since the law relating to recovery of land revenue varies from state to state, a uniform procedure for effecting recovery is now being elaborately laid down in the bill itself (see the second schedule) sub-clause (j) specifies the possible modes of recovery while sub· clause (2) embodies a part of existing section 46 (7) , explanation, without any change of substance clause 223-this is new and empowers the income-tax ofticer to send the certificate both to the tax recovery officer in whose jurisdiction the assessee carries on business and to the tax recovery offtcer in whose jurisdiiction the assessee resides or has any property cla1l8e 224-this is new and provides that the correctness of the assessment shall not be questioned before the tax recovery oftlcer sub-clause (2) and (3) empower the income-tax officer either to withdraw or amend the certificates issued clause 22s-this is new the object is to ensure that the 1ncome-tay officer and the tax recovery officer remain in touch with each <1ther clause 226-sub-clause (1) is complementary to clause 222(2)sub-clause (2) reproduces existing section 46(5) with the addition of a restriction to the effect that salary etc exempt from attachment under the code of civil procedure, 1908, will be exempt from this sub-clause also - sub-clause (3) incorporates the provisions contained in the exif;ting section 46 (sa) with the following changes:-(a) the power of attachment under this sub-clause is ex· tended to joint accounts also this is in accordance with the' recommendation of the direct taxes administration enquiry committee, chapter 5 paragraph 79 of its report (b) it has been provided that every person to whom a notice of attachment is sent is bound to comply with such notice; further it has been made clear that in case of post office, banking company or insurer, the production of pass book, or deposit receipt or of policy is not necessary before payment is made to the income-tax officer (c) it has been made clear that any lien, charge 011 alienation of property subsequent to the receipt of the income under section 46 (5a) will be void (d) it has been provided that where a person objects to a notice of attachment on the ground that the sum demanded is not due to the assessee or that he does not hold any moneys, he should do so on oath, and if it is subsequently found that the statement was false, he is liable to the extent of his own liability to the assessee or to the extent of the liability of the assessee, whichever is less (e) it is clarified that a person who fails to comply with the notice under section 46 (5a) will be deemed to be an assessee in default and consequently liable for being proceeded against in the manner prescribed for recovery of tax dues sub-clause (4) -this is new and is intended to enable the incometax officer to apply to a court holding money belonging to the assessee, for payment of the tax due from the assessee sub-clause (5) -existing section 46 (3) contemplates in certain cases recovery of arrears by the income-tax officer by any process authorised by the "municipal law for the recovery of municipal taxes" one of the processes usually found in municipal laws is distraint and sale of movable property this sub-clause read with the third schedule provides for this process it is unnecessary to provide for the other modes of recovery contained in municipal acts, having regard to the provisions contained in the second schedule clauses 221 and 228-these embody the provisions of existing section 46 (6), (8), (9) and (10) without any change clause 229-existing section 46 (7) has been incorporated here in a more concise form clause 230-this embodies the provisions of existing section 46a with the modification that the liabilities under the wealth tax act, expenditure tax act and gift tax act have been brought withfn 1;jle scope of this section this is in pursuance of the recommendation of the direct taxes administration enquiry committee, 2s8(b) ls--36 chapter 7, patagraph 81 (8) of its report an important change made in the proviso to the existing section 46a is that the provisions regarding exemption certificates are applicable only in the case of persons not domiciled in india clause 231-the time limit for commencing recovery proceedings at present contained in section 46 (7), has been dealt with here; far the sake of simplicity and uniformity, the limit has been expressed as commencing from the last day of the fmancial year concerned in view of this, the second proviso to existing section 46 (7) has been omitted as unnecessary clause 232-this corresponds to the existing section 46 (7) , explanation (part) the only change made here is the clarification to the effect that the government may also institute a suit for recovery of arrears clause 233 and 234-these incorporate the provisions of existing section 23b (5) and (6) chapter xviii relief respecting tax on dividends in certain casfsclauses 235 and 236-these correspond to sections 49b and 49bb of the existing act i chapter xixrefunds clause 237-this corresponds to section 48 (1) of the existing act clause 238-sub-clause (1) reproduces section 48 (3) (if the existing act i sub-clause (2) reproduces section 49f of the existing act with the addition of guardians in the list of persons entitled to claim refund : clause 239-sub-clause (1) is new and embodies a provision at present contained in the rules sub-clause (2) incorporates the main paragraph of existing section 50 with drafting changes to express the starting point of limitation in a simple manner the two provisos to the existing section 50 hrtve been omitted as spent clause 240-this embodies the provisions of existing section 48 (2) it has been made clear that the income-tax officer shall make the refund in cases where modific'ltion is made as a result, of an appeuate or other order without any express claim by the assessee clause 241-this is new and is intended to give the income-tax oircer power to withhold refund in proper cases· clause 242-this reproduces existing section 48(4) in a simpler form omitting the obsolete provisions clauses 243 and 244-these are new and embody the recommendations of the direct taxes administration enquiry committee in chapter 6, paragraphs 9 to 12 of its report, in a modified fonn sub-clause (1) of clause 243 and sub-clause (1) of cleuse 244 provide for dirct re-funds and appeal refunds respectively it has been provided in the explanation to clause 243 (1) that while calculating interest the period of delay attributable to the assessee shall be excluded sub-cltause (2) of clause 244 provides for the pavmerit ot intere!'lt after the period of six months in eases where refunds are withheld under clause 241 clause 245-tbis reproduces the existin/t section 49e with the addition of a requirement that the income-tax officer ~hal1 p,ive due intimation to the assessee before making an adjustment under this clause chapter xx appeals and revisionc1ruu;e!f 246 to 269-the prnvi!lfons of the existtnlt act rejahn!! to fln"""l" p"~ revi"f,," l>~ to h frmnn sc'ittered in section!'! 30 31 3sa, ,,~~ rr rra a"~ r71\ all the!'le provisions have" been broultht t"a th " fn thiq rh"t'ltpl' inn hl'l~ been arranj!'ed with reference to thp :mthnrltv to which the anneal lies m",,~p '4r -,",i" ('"""""nn"rt" to flertion:in (n of the existing ad: bec:irte" dl'",f+in~ chl'lni1ml th~ chanl2:es of substance are:-(f) tt h",s h_n m"~p de!!r th",t an ohipclfon as to "!ftatus" under whfch an a~c;e,,~ee i~ asc;es~ed can al'!o be raised in appeal (ii) a t'lf!w nl'n'''''inn anthnl'i!'lin'!' anneal!! in re!'!pect of ol'der~ undpr exi~tin!! ~pctfnn ~5 w'hereve" such ol'del's are nr@;udfcfal to th ~!!!'!esspp hm hpen a~~pd thi" i" 011"c!11e1nt tn the reeommpndatinn nf the dirpct tr'x'pc; adminic;tr~tio" enauirv committee in chanter 4, paratn'anh 26 of ftc; report (iii) \n nrdel' nn"'''l' rpcf:fon 43 (c1amle 163\ treatf!'!", an assessee as the a,!ent of a non-resident has been made appealable (tv) an order under section 18 (7\ (clause 201) has been expli('jtly stated to be appealable this is in accordance with the recommendation of the direct taxes administration enquiry mittee in chapter 4, paragraph 26 of its report (v) an order imposing a fine for non-appearance in response to a summons under section 37 of the existing act, as provided in clause 131 (2) has been made appealable (vi) an order imposing a penalty under clause 273 for failure to furnish an estimate of adv\ulce tax or for deliberately furnishing a low estimate of advance tax has been made appealable clause 247-this embodies the second proviso to section 30 (1) of the existing act i clause 248-this corresponds to section 30 (la) of the existing act j clause 249-sub-clause (1) reproduces section 30(3) of the present act sub-clause (2) incorporates the limit\:ltion provisions of the existing section 30 (2) in a simplified form sub-clause (3) deals with condonation of delays in filing appeals clause 250-this deals with the procedure in appeals at present col1tained in section 31(1), (2), (2a) 2nd proviso to 31(3), and (5) of the existing act, except for sub-clause (6) which is new, this clause embodies the present provisions with minor drafting changes to bring ·out the intention clearly sub-clause· (6), though new, only states the existing practice clause 251-the provisions of the existing section 31 (3) which da11 with the various kinds of orders that can be passed by the appellate assistant commissioner, have been incorporated in a condensed form the explanation is new and is intended to codify a practice which is well-recognised, namely, that the appellate assistant commissioner is ·not confined to the points raised by the appellant in the appeal ' ' clau'ie 2s2-this corresponds to section 5a(1), (2), (3) and (4) of the existing act, with the following changes:-(i) a member of the central legal service not below grade nr, is made eligible for appointment to the tribunal - (ii) the proviso to section 5 (3) of the existing act is being deleted and in its place a provision is being made that a person who has served as an assistant commissioner of income-tax for at least three years is eligible for appointment to the tribanel clause 253-this corresponds to existing section 33, sub-sections (1), (2), (2a) and (3) the additions of substance are -(i) appeals have been provided against imposition of penalty by the appellate assistant commissioner under clause 131 (2) (non-attendance in response to summons) and clause 275(2) (abetment of evasion) in regard to the latter, please see notes on clause 275 (u) appeals have been provided against imposition of penalty by the inspecting assistant commissioner under clause 274(2) (penalty in excess of one thousand rupees) and clause 275(1) (abetment of evasion) (iii) appeals have been provided against an order in revision passed by the commissioner under clause 275(2) (abetment of evasion) (iv) sub-clause (4) is new and is intended to permit the department or the assessee to file a memorandum of cross-objections where appeals have been filed this implements the recommendation of the direct taxes administration enquiry committee in cmpter 4, paragraph 20 of its report clause 254-this embodies the provisions of section 33, su';-sections (4) and (6) and section 35, sub-section (2) of the ~xisting act the only substantial change made is that powers of ~nhancement of tax and penalty have been given to the tribunal, with the proviso that the person concerned shall, before any such order is passed, be given an opportunity of showing oouse against the pnhancement clause 255 corresponds to section 5a (5), (6), (7), (8) find section37(4) part of the existing act, and deals with the procedure of the appellate tribunal clause 256--this corresponds to sub-sections (1), (2) and (3) of section 66 of the existing act the changes made are--(1) the tribunal is empowered to entertain a reference application received after the stipulated period of sixty days for another thirty days in deserving cases, and (2) the time within which the appellate tribunal should make a reference has been increased from ninety days to one hundred and twenty days - clause 257-this is new and implements the recommenmtion of the direct taxes administration enquiry committee in chapter 4, paragraph 45 of its report clause 258-this corresponds to section 66 (4) of the pxisting act clause 259-this correllponds to section 66a(1) of the (>xisting act clause 260-this corresponds to section 66 (5) and (6) of the existimr act in sub-clamle (2) it is provided that the fee for makfn~ the reference shall now form part of the costs which may be awarded clause 261-this conesponds to section 66a (2) of the e'xisting act clause 262-this corresponds to section 66a (3) and (4) of the existing act clame 263-8ub-clauses (1) and (2) correspond to section 2-3b, sub-sections (1) and (2), of the existing act sub·clame (3) is new and has been &':idded to ~t ovpr thp rlifficll1ty caused by the bomhav high court in the case of citvs k k solanki case (39 itr 522) the explanation is also new and is self-explanatory clawre 26~-this corresponds to section 33a of the existing act without any change ' clame 265-this corresponds to existing section 66 (7) claurp 2117-this embodies the nrovisions of section 31 (4) find of spctfon 33 (5) of the exirtinll act the existfnll drovisio,,~ lylpt'alv riilv that the anne11ate asc;illtant commissioner or the annellrtp tribunal mav authori~e the income-tax officer to make the amendments conseouent on the annellate orders since such an authorisation has not bpen made oblillatorv on the nart of the annellate authorities, the dpnartment is unable to amend the assessments in cases where no authorisation is made to remedy this defect the exnression' "mbv nass an order" has been replaced by the words ushall ptlss an order" etc clause 268-this embodies the existinc[ iipction 67 a with slight alterations to state thp intention more precisely clause 269-this corresponds to section 66 (8) of the existing act chapter xxi penalties imposableclaute 270-this reproduces the existing section 44e (6) with slight drafting changes claute 271-this embodies the provisions of section 28 (1) and (2) of the existing act with certain modifications to implement certain recommendations of the direct taxes administratlon enquiry committee in chapter 7, pamgraph 60 of its report the changes made are: (i) the minimum and maximum penalties for the various offences are specified in paragraphs (i) to uti) of clause 270 (1) instead of the maximum penalty alone being specified in the existing section 28 (1) ; (ii) the minimum income on which no penalty is now chargeable under section 28(1) (a)-proviso is rs 3500 since it would be more logical to link it with the taxable minimum, it has been replaced by suitable words in paragraph (a) of sub-clause (3) clause 272-this corresponds to existing section 25 (2), latter partclause 273-this corresponds to the existing section 18a (9), modified to give effect to the recommendation of the direct taxes administration enquiry committee in chapter 7, paragrapli 60 of its report accordingly, items (i) and (ti) of this clause mention the minimum and maximum penalties that may be imposed for deliberate under-estimates of advance tax qnd for failure to furnish any estimate the margin of error has been increased from twenty per cent to twenty five per cent where the assessee furnishes an estimate, in order to bring the provision in line with clause 215 clause 274--sub-clause (1) corresponds to section 28 (3) of the existing act : i sub-clause (2) is a modification of section 28 (6) of the ('xisting act based on the recommendation of the direct taxes administration enquiry committee in chapter 7, paragmph 63 of its report whereas the existing provisions provide that all penalty orders passed by the income-tax officer should have the approval of the inspecting assistant commissioner, it is now proposed that the inspe~ing assistant commissioner himself will pass orders under section 28(1) (c) (deliberate concealment of income) where the penalty imposable exceeds rupees one thousand clause 275-this is new and implements the recommendations (,f the direct taxes administration enquiry committee in chapter 7, paragraph 72 of its report the provisions proposed are similar to the ones contained in the income-tax (amendment) bill, 1951 clause 276-this is new and implements the recommendation of the direct taxes administration enquiry committee in chapter 7, paragraph 63 of i~s report with the modification that the period of limitation has been increased from one year to two years chapter xxii ofn::nces and prosecutionsclause 277-this corresponds to section 51 of the existing act clause 278-this corresponds to section 52 of the existing act clause 279-this corresponds to section 53 of the existing act except that the power to sanction prosecution has been conferred on the commissioner instead of on the inspecting assistant commissioner clause 280-this corresponds to existing section 54, sub-sections (2) and (5) i chapter xxiiiclause 281-this is new and has been inserted to safeguard the claims of revenue against an assessee who fraudulently parts with his assets to escape payment of taxes, clause 282-this corresponds to section 63 of the existing act with the addition of "company" and "local authority" to the list by the addition of a new paragraph (d) to sub-clause (2), it has also been made clear that in the case of an artificial juridical person, the notice may be served on the person who manages its affairs clause 283-this is new and provides for the procedure to be adopted for service of notice where a hindu family is disrupted or a firm is dissolved clause 284-this emobodies the provisions of section 25 (6) of the existing act , clause 285-this corresponds to section 20a of the present act read with rules 42a and 43a of the income-tax rules clause 286-this corresponds to section 19a of the existing act clause 287-this corresponds to section 59a of the existing act c&g¥be 288-this correspqnds to the existing sectiqn 61 wiplthe fqu~wing changes: -i i after the commencement of this act only the followidg persons will be allowed to appear before an lncome-tax authority or the appellate tribunal : (a) any person who was practising as an income-tax practitioner "immediately before the commedc8ldent of this act"; i (a) chartered accountant or any peraen who, by virtue of the provision of section 226(2) of the companiesh:t, 1956, is appointed to act as an auditor of com~es in any: state; (c) a legal practitioner who is entitled to practise in any civil court in india; (d) an officer of the scheduled bank with which the assessee maintains his current account or his other regular d~alings; (e) any person related to theassessee in any manner or regularly appointed by the assessee tbus in future there will be no fresh enrolment of incometax practitioners as defined in clause (iv) of sub-section (2) of section 61 of the existing act ii oftlcers of the income-tax department otherwise qualified to practise are debarred from practising before any income-tax authority for a period of two years from the date of heir retirement or resignation this ban does not apply if the offioer retitles or resigns within three years of his entering the income-tax department this provision is pursuant to the recommendation of the direct taxes administration enquiry committt!e in para 130 of chapter 8 of its report, in a modified form iii any authorised representative convicted of an offence in connection with a proceeding under the income-tax act or on whom penalty is imposed under this act, will be disqualified fr~m praotice for such period as the commissioner may detennine this is based on paragraph 137 of chapter 8 of the direct taxes administration enquiry committee report clauses 289 and 290-these embody the provisions of sections a and 65 of the existing act clause 291-this implements the recommendation of the direct - taxes administration enquiry committee in chapter 7, paragraph 57 of its report that the department should be empowered to grant im-258(b) ls--37 - - 1nunity from penal proceedings or prosecutions to those persons who have abetted offences but have come forward to give evidence against the assessee this provision is on the lines of clause 59a of the income-tax (amendment) bill of 1951 clause 292-under the existing act, presidency magistrates, magistrates of the first class and magistrates of the second class, if specially empowered, are empowered to take cognisance of offences [see definition of 'magistrates' in existing section 2 (8)] this clause omits magistrates of the second class specially empowered clause 293 and 294-these embody the provisions of sections 67 and 67b of the existing act without any change the first schedulein this schedule are set out the provisions contained in rules 1 to 8 of the schedule to the existing income-tax act with certain changes rule 9 of the existing schedule has been incorporated in clause 44 rule 2-1t is clarified in paragraph 2 (b) that any expenditure or allowance which is not admissible under the existing section 10 will be added back rule 3-the first proviso to the existing schedule, rule 3 (a), has been omitted, as obsolete the second proviso to rule 3 (a) of the existing schedule, says that if any amount reserved for policy-holders is not paid to or expended on behalf of the policy-holders, then the proportion previously allowed as a deduction is to be treated as a part of the surplus the proportion has been described as "one-half or four-fifths, as the cas~ may be" the reference to one-half is not intelligible on first reading, because the deduction allowed is four-fifths under the main patagraph of existing schedule, rule 3 (a) the text of the rule, as it stood before the amendment made by act 25 of 1953, contained the words "one-half" and the intention apparently was to cover also cases where a deduction was allowed before the amendment of 1953 ordinarily speaking, by the time the new act comes into force cases of deductions under the act as it stood before 1953 will have been exhausted however, as a mea- sure of caution, the reference to one-half is retained the words "under this act or under the indian income-tax· act, 1922" have, however, been added in order to deal with cases where a deduction under the existing act is to be adjusted in the surplus under the new act existing rule 3, clause (b), uses the words "securities or other assets" but the appropriate word seems to be "investments"; that is the word used in the existing schedule, rule 6, last sentence the draft, therefore, uses the word "investments" existing schedule, rule 3, clause (c), has been incorporated in the draft sub-clause (c), with minor drafting changes rule 4~orresponds to rule 4 of the existing schedule rule 5- (1) this corresponds to rule 6 of the existing schedule with the following changes: (a) it is clarified that to the profits disclosed in the annual accounts prepared as required under the insurance act, 1938, such expenditure or allowance as is not admi;;sible under the provisions of section 10 will be added back this clarification is necessary in order to secure that depreciation on fixed assets will be allowed only in accordance with the rates prescribed in the income-tax act, and gets over the difficulty caused by the calcutta high court judgment in clt vs calcutta insurance company [21 itr 404] (b) a proviso is added that only such amounts written off or reserved to meet depreciation of or loss on realisation of investments as are reasonable will be allowed (c) a new provision has been added permitting an allowanc:e for reserves created for unexpired risks this is in pursuance of the recommendation made by the taxation enquiry commission vide para 27 of chapter viii of vol ii of, the report of the commission rule 6 corresponds to existing rule 8 rule 7-the definition of the words "preceding year" occurring in rule 5 of the existing schedule has been omitted, in view of the definition of "previous year" the definition of "securities" has been replaced by a definition of the word "investments" the second schedulethe schedule deals with the procedure for the recovery of taxes and is mainly based on the provisions of the code of civil procedure 1908, and the bengal public demands recovery act, 1913 the procedure is intended to secure uniformity and identity of consequences from non-payment at present, the procedure varies from state to state depending upon the local laws applicable the third schedulethis schedule deals with the procedure to be followed where movable property is to be distrained by the income-tax officer for nonpayment of tax the provisions relating to attachment by the tax recovery officer will apply to distraint rffected by the income-tax officer bfnuelf •• -i the fourth schedulethe provisions of chapters ixa and ixb, of the existing act relating to provident and superannuation funds and certain new provisions relating to approved gratuity funds are more appropriately grouped together in a separate schedule pabtarule 2-the definitions contained in the existing section 58a are brought in here, the only addition being the definition of "salary" rule 4-ln para (e) of this rule, which corresponds to section 58c (1) (d), main para, the words "and of donations if any" and the words "simple and compound" occurring in the clause after the word uand of interest" have been omitted rule 5-thts refers to the powers of the commissioner to relax requirements set out in rule 4 under certain circumstances and subject to certain conditions the only change made h£'re is in clause (4) wdere for the words "central government" the word "board" has been substituted rule 7-this deals with the exemption to which the employee's contributions are entitled under the present section 58f the changes are of a drafting nature rule b-this corresponds to existing section 58b (2) and lays down +hp condition' under which payment of the accumulated balance due to ad employee particfpating in a recognised provident fund, shall be exempt from tax rule 14 reproduces the provisions of section 58k rule 15-this rule confers upon the central board of ltevemie the power to prescribe rules for carrying out the provisions set out in this part i i pabt b this corresponds to chapter ixb of the existing act the main ehanges made here are:-(1) the authority to accord approval for superannllatiqn funds shall be the commissioner instead of the central 'board of revenue as in the existirg act (2) in clause (a) of rule 3 [which corresponds to existing section 58p (a)] the words "and not less than 90% of the employees shall be employed in india" have been added so as to bring this condition in ace:ord with that for recognising provident fnnds i (3) a new clause is added prescribing that all annuities, pensions and other benefits granted from the funds shall be payable only in incha (4) existing section 58k dealing with-(t) exemption from tax in respect of the income of an approved superannuation fund; (ii) admissibility as deductible expenses from business income of payments to the fund by the employer; and (iii) exemption from income-tax of the contribution made by an employee;· have been split up and are set out in clause 10 (25) (iii) i clause 36 (i) (iv) and clause 87 (1) (e) respectively (5) section 588 (1) of the existing act has been recast to specify that it is the employer who will be taxable on the amount of contributions repaid to him (6) section 58s (2) of the existing act is modified by deleting the words "but not at or in connection with the termination of his employment" part cthis is new at present payments to gratuity funds are being allowed under the provisions of section 10 (2) (xv) and the requirement these funds have to fulfil are governed by executive instructions :as gratuity funds are now being established on a large scale it is felt that rules governing these funds should find a place in the act this bill seeks to replace the indian income-tax act, 1922 and thub no new expenditure apart from what is being spent on the administration of the indian income-tax act of 1922 is contemplated by reason merely of the passing of this bill it is possible that at some future date the work now being done by the state government officers in respect of the recovery of arrears may be taken over by the income-tax department however, it is not possible now to estimate the extent of expenditure which may have to ~ incurred on that account memorandum regarding delegated legislationclause 295 and rule 92 of the second schedule, rule 15 of part a, rule 11 of part b and :rule 9 of part c of the fourth schedule confer on the central board of revenue powler to make rules all in the indian income-tax act, 1922, the power to make rules to carry out the purposes of the income-tax 111w is conferred not on the central government but on the central board of revenue as a matter of convenience the power to make rules is, however, subject to the control of the central government and all the rules have also to be laid before parliament clause 295 specifies several matters in respect of which rules may be made and most of them ~re of a routine or procedural character as in the existing act power is taken inter alia to make rules prescribing the manner in which income is to be arrived at in the case of income derived in part from agriculture and in part from business, the determination of the value of any perquisite cbargeable to t::x and the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture as they relate to matters of day to day administxation and it is more convenient to deal with them in the rules to be made under the act than in the act itself rule 92 of the second schedule authorises the board to make rules with regard to the manner in which any property sold may be delivered, the execution of necessary documents to complete a sale in execution, the fees to be cha:rged for processes, the mode of attachment of business etc, matters which are purely of· a procedural character rule 15 of part a, rule 11 of part b and rule 9 of part c of the fourlh schedule are intended to authorise the board to make rules fo~ the purpose of securing such further control over the recognition and administration of provident funds superannuation funds and gratuity funds as to the board may seem necessary in addition to the control provided in the act itself it may be necessary to impose further conditions in the light of day to day experience with a view to ensuring that these provisions are not abused, and such further control can best be exercised through rules the matters on which rules can be made are thus general matters of procedure or detail and the delegation of legislative power is ofa' normal character a bill to con&o1idate and amend the law relating to income-tax and super-tax 1be president bas, in pwwance of clauses (i) and (3) of article 117 and artic~e 274 of the con&titution of india, recommended to lok sabha the introduction and consideration of the bill mn kaul, secretary (shti miwarji ,desai, minister of fi1lq1lc8) | Parliament_bills | ae795ea3-576a-5c5f-9375-382117c5e015 |
bill no 54 of 2016 the prisons (amendment) bill, 2016by shri mullappally ramachandran, mpa billfurther to amend the prisons act, 1894be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called as the prisons (amendment) act, 2016short title and commencement5(2) it shall come into force on such date as the central government may by notification in the official gazette, appoint9 of 18942 in the prisons act, 1894, (hereinafter referred to as the principal act), in section 3,—amendment of section 3(i) after clause (8), the following clause shall be inserted, namely:—"(8a) "prescribed" means prescribed by rules made by the stategovernment under this act"10(ii) after clause (9) the following clauses shall be added at the end, namely:—"(10) "rigorous imprisonment" means imprisonment combined with manualhard work for not less than eleven hours in a day in such manner as may be prescribed;5(11) "simple imprisonment" means imprisonment with normal or routine work for not more than seven hours in a day in such manner as may be prescribed"amendment of section 93 section 9 of the principal act shall be re-numbered as sub-section (1), and after sub-section (1) as so re-numbered, the following sub-section shall be inserted, namely:—10"(2) no officer or other employee of a prison shall provide or make available prohibited articles relating to means of communication like mobile phones, wireless, i-phones, laptops or other modern digital means of communication to any prisoner" 4 in chapter iv of the principal act, after section 26, the following section shall be inserted, namely:—insertion of new section 26a"26a (1) in case of a pregnant prisoner, her diet and work allocation shall be determined as per medical advice15special provisions with respect to pregnant prisoners(2) a pregnant prisoner shall be entitled to grant of conditional parole for thirty days from the expected date of delivery or thirty days from the date of delivery if the delivery takes place while she is in prison"amendment of section 295 in section 29 of the principal act, the following proviso shall be added at the end, namely:—20"provided that the jailor shall ensure that the cell used for solitary confinement is maintained with basic hygiene, light and air"amendment of section 396 in chapter viii of the principal act, after section 39, the following section shall be inserted, namely:—maintenance of hygiene25"39a the jail authorities shall be responsible to ensure basic hygiene in the jail premises and precincts of a prison by putting the prisoners on the job of maintaining hygiene and in the absence or unavailability of prisoners, by appointing temporary workers in such manner as may be prescribed"amendment of section 417 in chapter ix of the principal act, after section 41, the following section shall be inserted, namely:—30''41a no visitor shall take inside or be permitted to take inside a prison any prohibited article relating to means of communication like mobile phones, wireless, i-phones, laptops or other modern digital means of communication with a view to provide or make available such article to any prisoner''358 in chapter xii of the principal act, after section 58, the following sections shall be inserted namely:—amendment of chapter xiiestablishment of separate prisons"58a the state governments shall establish separate prisons to keep habitual andhardcore offenders separately from the first time offenders and the offenders convicted for lesser crimes40review and inspection of prisons58b the superintendent or other officer of prison shall inspect and review periodicallyon a regular basis the condition of prison and submit a report in this regard to state government in such form and manner as may be prescribed58c the superintendent shall take all necessary steps to ensure that prisoners donot indulge in mental or physical conflict either individually or in groupsmeasures to prevent mental and physical conflict58d (1) the officer of a prison shall ensure that prisoners of cybercrimes, treason or anti-national activities do not have access to any electronic equipment or digital means of communication(2) the prisoners referred to in sub-section (1) shall not be entitled to the facilities referred to in sections 58e and 58f5prisoners not to have access to electronic equipments or digital means of communication skill training in prisons58e the state government shall provide skill training including computer classes, tailoring, carpentry, cooking, gardening, and language classes, in such manner as may be prescribed, to the prisonersworkshops and seminars1058f (1) the officers of a prison shall conduct workshops and seminars on such subjects as would be helpful for rehabilitation of and for educating the prisoners(2) the officers of a prison shall ensure active participation of prisoners in attending such workshops and seminars58g for the purposes of sections 58e and 58f, the state government shall appoint adequate number of professionals, educators and counsellors in such manner as may be prescribed"15appointment of professionals, educators or counsellors statement of objects and reasonsthe provisions of the prisons act, 1894, are almost a century old, which are not only obsolete but also not in tune with the principles of the constitution or the policies of the government there is a need to provide rules and regulations for the management of the prisons in the present contextit is also essential to reform the environment of the prisons and to ensure humanitarian consideration of prisoners so as to ensure that prisons do not create hardened criminals it is also essential to create an atmosphere to rehabilitate and socialize prisoners to enable them to re-enter the societythe bill seeks to achieve the above objectives by amending the prisons act, 1894 with a view to:—(a) prohibit making available means of communication to prisoners; (b) make special provisions with respect to pregnant prisoners; (c) ensure maintenance of hygiene in prison and surrounding areas; (d) establish separate prisons for different types of offenders; (e) ensure review and inspection of prisons at regular intervals; (f) prescribe measures to prevent mental and physical injuries among theprisoners;(g) provide skill training to inmates of prisons; (h) conduct workshops and seminars for prisoners; and (i) appoint professionals, educators and counsellors for the rehabilitation andwelfare of prisonersnew delhi;mullappally ramachandranfebruary 11, 2016 financial memorandumclause 6 of the bill provides for the appointment of temporary workers for maintenance of hygiene in the jail premises and its precincts clause 8 provides for establishment of separate prisons for separate types of offenders it also provides for providing skill training and appointment of professionals, educators or counsellors for conducting workshop or seminars in prisons the expenditure relating to states shall be borne out of the consolidated fund of state governments concerned however, the expenditure relating to union territories shall be incurred from the consolidated fund of india the bill, if enacted, is likely to involve expenditure from the consolidated fund of india a recurring expenditure of about rupees two hundred and twenty crore is likely to be involveda non-recurring expenditure of about rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 6 of the bill provides for the appointment, in such manner, as may be prescribed by rules made under this act, of temporary workers for maintenance of hygiene in the jail premises and its precincts by jail authorities clause 8 provides for providing skill training and appointment of professionals, educators or counselors for conducting workshop or seminars in prisons by the state government in such manner, as may be prescribed by rules made under this act as the rules will relate to matters of details only, the delegation of legislative power is of normal character———— a billfurther to amend the prisons act, 1894————(shri mullappally ramachandran, mp) | Parliament_bills | 863e1ad9-4dde-537a-88f8-ca32fe5d38dd |
bill no 7 of ii'll the appropriation - (railways) no2 bill, 1971 a billto authorise payment and appropriation of cettain sums from and out of the (,(lnbolid4ted fund of india fot the s~rvice of the financial year 1971-72 for the purposes of rp,ilways be it enacted by parliament in the twenty-second year of the republic of india as follows:-1 this act may be called the appropriation (railways) no2 act, short 1971 title 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 a~nting in the aggregate [inclusive of the sums specified in column 3 of the schedule to the appropriation (railways) vote on account act, '1971] to tile sum of one thousand eight hundred and one 1 allln j:~ erores, twenty-six lakhs and fifty-seven thousand rupees towards deo 0 fraying the several charges which will come in course of payment during the financial year 1971-72, in respect '01' ,the services ,relating to ran~ ways specified in column 2 of the schedule issue of ri18,ol, 26,57,000 out of the conselidated fund of india for the financial year 1971-72 3 the suns authorised to be paid and ~pp1ied from and out of the appro-'s consolidated fund of india by this act ,shall be appropriated for the prlatlon " services and purposes expressed in the schedule in relation to the said year 2 i 3 exceeding sums no no of v ote services and purposes voted by parliament c~on the dio-total lidateel fund ri ri ri roo i railway board 1,68,11,000 168,11000 2 miscellaneou8 expenditure 73574000 j-ooo 738,74,000 3 paymcdu to woiked lida and others 14,36,000 14,26,000 4 workina exped8c1-administration 1509617,000 ~jriiijo 8s9638,ooo s workina expensa- repain add maintenance 2iias7t43,ooo f4tooo 282,,,,87000 6 workina upcdici--()pcntiq stidf - 111,8852,000 181 5~ 7 worki~ expeniei-opention (pael· 1,6909178,000 169,98~ib,ooo 8 worting expenses-operation other than staf[ idd fuel· - ,2"14,000 9 wortina expensee-miec:eji&neo1ii ~ '" 36091,61,000 sjr,fl-o s3l o6a,ooc) ,,, 369841_ wortina exped8el-std welfare 27,86091,000 10 27,86091,000 ii workina espeueei ajlrloprilltion~ depnc:iation rftcrft fund ip,po,oo,ooo ip,ljopa,ooo iii wortina ezpedsa appjdpria-jion to pension padd - - j,oopopao " 1,,oo,oc),aog 12 diyidedd to gcdcnj rneaaa 173,77'5,000 " 1>73"3' 13 open line yorb (rcvcdue) ""'92,000 construction of new lines ut4'1t77sooo 14 15 open line w~ depredatiod r~ fad ad ,,92032,,,000 development i~ f,oo,ls,coo 3!4795pdo - ,t92a3j~ pensiolllrj chupe-pensiea pad 11,000 16 , 8 n \ 17 repajldent of loas ~ revenue idd imcrat thaald-dc'felopment pudd 3'~,·7,aoo 3,9 - ,- 20 12,~' plijidents towards aimidiatiea of over c:pi1:8uiatiod, epaj-ment of i- fiom galen· reyenues add intcl'clt thi;no~ rc\'enue raene fund· 12gf,oa,ooo total 1ieo",']o;ocio 7~ 18,01,26,,, -- statement of objects and reasonsthe bill is introduced in purswmce of article 114(1) of the constltu; tion of india, read with article ll6 thereof, to provide for the appropria>-tion out of the consolidated fund of india of the mone7b required to' meet the expenditure charged on the consolidated fudd of iddia iidcl the grants made in advanee by the lok sabha in respect of the esttmated expenditure of the €entral government on railwan for the ~ cial year 1971-'12 k hant1mantilajya president's reco~ndation under article 117 01' tbb constitution of india[copy of letter no 7l-b-401711, dated the 24th may, 1971 from shrl k hanumanthaiya, minister of railways to the secretary, lok sabha] the president having been informed of the subject matter of the ~ posed appropriation bill providing for the withdrawal from and out'" the consolidated fund of india of the monej8 required to meet the expenditure charged on the fund and the gran" made by the lok sabhar for the financial year, 1971-72, recommends uncler clauhb (1) and (3) 01 article 117 of the constitution of india, the introduetloa in aad corud~· lion by the lok sabha of the appropriation bill a billto authorise payment and appropriation of certain swns from and out of the consolidated fund of i_ for w service of the financial year 191'1""72 for the purposes of railways , "" · · ," · " (sltti k h atlumtlllthaiya, m i"ister of railfl)4ys) | Parliament_bills | a9c2f178-2352-5105-be09-baeff0728e31 |
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 produce after 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 under privileged 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 restored hence this bill new deut; hansraj gangaramii ahir may 9, 2006 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 managemers 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 india the 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 crore a 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 anormal character | Parliament_bills | 4b9dcd08-2f22-52e2-8b78-6a9b44d088cd |
bill no 322 of 2015 the reservation for scheduled castes and scheduled tribes in private sector bill, 2015 by shri kodikunnil suresh, mp a billto provide for reservation for the person belonging to the scheduled castes and the scheduled tribes in private sector and for matters connected therewithbe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title1 this act may be called the reservation for scheduled castes and scheduled tribes in private sector act, 20152 in this act, unless the context otherwise requires:—definitions5(a) 'private sector' means any organization or establishment which is ownedpurely by private individual or corporation or limited company or in any organization in which the government of india or a state has no financial interest and wherein not less than 50 persons are employed; and(b) 'prescribed' means prescribed by rules made under this act3 (1) the central government shall give due encouragement to private sector to make provisions for reservation for the person belonging to the scheduled castes and the scheduled tribes in their organization(2) the encouragement as provided in sub-section (1) may include:—government to encourage private sector to make provision for reservation5(i) special concessions under various existing central schemes; and (ii) loans from nationalized banks at reduced rate of interestannual report4 the central government shall cause to be laid an annual report before both housesof parliament about the action taken under this actpower to make rules105 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act15(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 reasonsat present reservation is available in favour of persons belonging to the scheduled castes and the scheduled tribes under the state the number of posts and appointments in government sector has come down considerably, especially after the economic liberalization now, the private sector is more involved in the nation building activities and infrastructure and economical projects also, people belonging to the scheduled castes and the scheduled tribes find it very difficult to get into government service due to less number of posts availableat present, there is no provision for reservation in favour of persons belonging to the scheduled castes and the scheduled tribes in services under private sector but the government cannot force private sector to make reservation for them this can be done only by providing concessions and special schemes to encourage private sector to provide reservationhence this bill 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 reservation for the person belonging to the scheduled castes and the scheduled tribes in private sector and for matters connected therewith————(shri kodikunnil suresh, mp)gmgipmrnd—2880ls(s3)—09-12-2015 | Parliament_bills | 098c6752-4618-51c9-92e4-48f53d2c3047 |
bill no 4 of 2007 the constitution (andaman and nicobar islands) scheduled tribes order (amendment) bill, 2007 by shri basudeb acharia, mp a billfurther to amend the constitution (andaman and nicobar islands)scheduled tribes order, 1959 be it enacted by parliament in the fifty-eighth year of the republic of india as follows:—amendment of the scheduleco 582 in the schedule to the constitution (andaman and nicobar islands) scheduled tribes order, 1959, enteries 5 and 6 shall be renumbered as entries 6 and 7 respectively, and before entry 6 as so renumbered, the entry "5 ranchi tribals" shall be inserted statement of objects and reasonsduring pre and post independence period a large number of ranchi tribals from chotanagpur, bihar (now jharkhand) were settled by the administration in north andaman (ramanagar and kalighal), middle andaman (tugapur) and baratang island their services have been utilised mainly by the forest department and also by other departments in various development activities undertaken in the islands these tribals have now settled in the island permanently hence, they are not migratory labourers however, they are not accorded the status of tribals in the andamans although their counterparts have been classified as tribals in the state of jharkhand ranchi tribals settled in andaman & nicobar islands have never been given any kind of preferential treatment in education, shelter, government jobs, etc by the union territory administration as a result, these people are still socially, educationally and economically backward in comparison to the original inhabitants of the island and are leading a miserable life even after decades of planned developmenttherefore, conferring status of scheduled tribes is necessary to secure justice for the ranchi tribals in view of their economic, educational and social backwardness it is proposed in the bill that the ranchi tribals be included in the list of scheduled tribes of andaman and nicobar islandsthe bill seeks to achieve the above objectivenew delhi;basudeb acharianovember 15, 2006 annexure extract from the constitution (andaman and nicobar islands) scheduled tribes order, 1959(co 58) the schedule1234 onges 5 sentinelese 6 shom pens————abillfurther to amend the constitution (andaman and nicobar islands)scheduled tribes order, 1959————(shri basudeb acharia, mp)mgipmrnd—509ls(s-5)—27-02-2007 | Parliament_bills | 0931375d-39e6-5506-bfed-bba6fa2ecb9a |
bill no xxxvi of 2017 the compulsory protection of witnesses and victims of crimes bill, 2017 a billto provide for compulsory protection of witnesses and victims of crimes by the state who are intimidated, harassed, physically attacked mostly by various means or of their family member or their near and dear ones by the accused of crimes or by their accomplices or friends or relatives or co-accused or sympathizers committed either directly against the victims or against their family members or their near and dear ones and for 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 compulsory protection of witnesses and victims of crimes act, 2017short title, extent and commencement5(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 all other cases the central government;5(b) "concealing of the identity of witness" means and includes any condition prohibiting publication or revealing, in any manner whatsoever, directly or indirectly of the name, address and other particulars relating to witness which may lead to the identification of the witness of a crime;(c) "family member" includes parents, spouse, siblings, children and grand children including legally adopted ones of the witness or victim of a crime;10(d) "in-camera proceedings" means prodceedings wherein the public and press are not allowed to witness the proceeding;(e) "near and dear ones" include the relatives, in-laws, friends, etc; (f) "prescribed" means prescribed by rules made under this act;15(g) "threat analysis report" means a detailed report prepared by designated police officers of the district or the unit investigating the case reflecting the seriousness and credibility of the threat perception to a witness or victim, as the case may be, or his family members or near or dear ones containing specific details about the nature and seriousness of threats faced by the witness or victim or his family members or near and dear ones to their life, reputation or property;20(h) "victim" means a person who is harmed physically or robbed or cheated as aresult of a crime;25(i) "witness" means any person who possesses information or domcument about any crime regarded by any court of law as being material to any criminal proceedings and who has made a statement or who has given or agreed to give evidence in relation to such proceedings;(j) "witness or victim protection application" means an application moved by thewitness or the victim, as the case may be, in the prescribed form before the competent court of law for seeking witness or victim protection order;30(k) "witness or victim protection order" means an order passed by the competentcourt of law detailing the steps to be taken by the local police for ensuring safety oflife, reputation or property of the victim or witness, and his family members, near and dear ones and shall include interim order, if any, passed during the pendency or witness of victim protection application35compulsory protection of witness or the victim of crime403 (1) the oppropriate government shall provide compulsory protection to the witnessor the victim, as the case mey be, who is intimidated, harassed, physically attacked by arms or otherwise, or his kidnapping or of his near and dear ones by the accussed of crime or by his accomplices or friends or relatives or co-accused or sympathizer, committed either directly against the witness or the victim or against their family members or near and dear ones whenever a request is made to the appropriate government by either the witness or victim, as the case may be, or by their family member or near and dear one and the central government shall formulate the necessary measures for providing the protection under this act(2) without prejudice to the generality of the foregoing provisions the measures shall include,—(a) procedure of availing protection from the state;45(b) concealment of the identity of the witness;(c) avoidance of face to face contact between the witness or the victim, as thecase may be, and the accused;(d) compulsory in-camera proceedings so as to protect the identity of the witness; (e) monitoring of the calls and mails of the witness or the victim, as the casemay be, and providing him with an unlisted number; 5(f) installation of security devices like closed circuit television alarms, etc atthe place of residence or office of the witness or victim, as the case may be(g) undertaking any other measure issued under the witness or victim protectionorder to ensure safety of the witness or victim, as the case may beprocess of availing protection4 (1) during the course of investigation of an offence, the witness of the offence or victim thereof may apply for witness or victim protection order at the court in which the proceedings are being heard in such manner as may be prescribed;1015(2)the court shall, upon receipt of an application under sub-section (1) call for the threat analysis report and shall, upon receipt of the report, evaluate the threat to the life, reputation or property of the witness or victim, as the case may be, or his family members or near or dear ones or any other person, which it deemed fit, to ascertain whether there is necessity to pass a witness or victim protection order or not(3)the threat analysis report shall be submitted within seventy-two hours of the receipt of the application(4)during the course of hearing of the application, the identity of the witness shall not be revealed to any other person2039 of 1987 (5)the national or state legal service authority constituted under the legal services authorities act, 1987 shall provide legal aid to the applicant free of cost5 notwithstanding anything contained in any other law for the time being in force the national legal services authority shall coordinate and frame policies for effective implementation of the provisions of this act and rules made thereundernational legal services authority to coordinate and frame policies for implementation of the act256 the central government shall, after due appropriation made by parliament by lawin this behalf, provide requisite funds for carrying out the purposes of this actcentral government to provide fundspower to remove difficulty307 (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:provided 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 his section shall, as soon as may be after it is made, be laid before each house of parliament358 the provisions of this act shall in addition to and not in derogation of any other law,for the time being in forceact to supplement other laws power to make 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 reasonsthese days people who are witness to crimes being committed by the criminals do not come forward to depose before the court of law because they fear for their lives, property or reputation and similar fear is felt for their family members and near and dear ones it is also true that the criminals in particular the hardened ones and organized criminals first of all target the witnesses and victims, their family members, near and dear ones with intimidation, harassment, attacks with arms, acid etc, so that they do not come forward to give evidence in the court due to fear factor the victims of crimes are threatened to withdraw the case or face the consequences in most of rape cases and murders it is happening many a times the victim or witnesses have been attacked and even murdered acid throwing on rape victims is very common as such in the absence of reliable evidence the criminals go scot free which becomes a morale booster for them to become hardened criminals unfortunately of late orgainsed crime has grown and is becoming stronger and more diverseit is also true that in the course of investigation and prosecution of crime, in particular the most serious and complex forms of organized crime and heinous crimes like murder, rape, act of terrorism or voilence it is essential that the witnesses, the cornerstones for successful investigation and prosecution must have trust in criminal justice system they need to have confidence to come forward to assist law enforcement and prosecutorial authorities similar is the case of victims of crimes in fact the witnesses as well as victims of crimes have to be assured that they will receive state support and protection from intimidation and the harm that criminal or criminal groups may seek to inflict upon them or upon the family members or near or dear ones in an attempt to discourage or punish them the apex court of the nation has also emphasized on the need of legislative measures for the protection of victims and witnesses which has to be implemented in letter and spirithence this billrajkumar dhoot financial memorandumsub-clause (2) (f) of clause 3 of the bill provides for installation of security devices like closed circuit television (cctv) alarms etc at the residence or office of the witness or the victim of a crime sub clause (5) of clause (4) of the bill provides that the national or state legal services authority shall provide legal aid to the applicant free of cost clause 6 makes it mandatory 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 ten thousand crore may involve as recurring expenditure per annum no non-recurring expenditure is 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 rajya sabha———— a billto provide for the compulsory protection of witnesses and victims of crimes by the state whoare intimidated, harassed, physically attacked mostly by various means or of their family members or their near and dear ones by the accused of crimes or by their accomplices or friends or relatives or co-accused or sympathizers committed either directly against the victims or against their family members or their near and dear ones and for matters connected therewith and incidental thereto————(rajkumar dhoot, mp)mgipmrnd—3958rs(s3)—02-02-2018 | Parliament_bills | 1ddc06ec-411c-5d4a-a025-b7b49b91b221 |
bill no 262 of 2016 the constitution (amendment) bill, 2016 by shri shrirang appa barne, 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:—1 (1) this act may be called the constitution (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 article 162 in article 16 of the constitution, for clause (4), the following clause shall be substituted, namely:—"(4) nothing in this article shall prevent the state from making any provision for the reservation of appointments or posts in favour of any backward class or economically backward class of citizens which, in the opinion of the state, is not adequately represented in the services under the stateexplanation— for the purpose of this clause, the expression 'economically backward class' means economically backward class as parliament may, by law, determine"5 statement of objects and reasonsthe reservation system, which came into force soon after coming into force of the constitution, has paid rich dividends the standard of life of the least privileged class of the society has been improved in the recent years, there has been a great demand to protect the economically weaker section of the society as they do not get any sort of assistance or protection from the government this vulnerable chunk of society, which is in huge majority, is not enjoying fruits of the democracy or any scheme of the government they live in utter poverty and are in need of help from the governmenttherefore, in order to bring a large chunk of the society in the national mainstream, it is proposed to reserve some posts or appointments in government service in favour of persons belonging to the economically weaker sectionhence this bill annexure extract from the constitution of india 16(1) (2) (3) equality of opportunity matters of public employment(4) nothing in this article shall prevent the state from making any provision for the reservation of appointments or posts in favour of any backward class of citizens which, in the opinion of the state, is not adequately represented in the services under the state ————abillfurther to amend the constitution of india————(shri shrirang appa barne, mp)gmgipmrnd—2923ls(s3)—17112016 | Parliament_bills | 34ca1e50-fbe4-516d-977c-5d39ad323392 |
bill no 201 of 2015 the victims of naxalite acts of violence (relief and rehabilitation) bill, 2015 byshri sunil kumar singh, mpa billto provide for the payment of compensation, monthly allowance, relief and other rehabilitation measures and facilities to the dependents of persons killed in naxalite acts of violence and payment of compensation to those who lost their property, crops and houses due to such violence in the country and for matters connected therewith and incidental theretobe it enacted by parliament in the sixty-sixth 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, 2015short title, extent and commencement(2) it extends to the whole of india2 in this act, unless the context otherwise requires,—definitions(a) "appropriate government" means in the case of a state, government of that state and in all other cases the central government;(b) "family" includes husband, wife and dependent children and aged parents; (c) "prescribed" means prescribed by rules made under this act; and545 of 1860 2 of 1974 37 of 1967(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 acts103 (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:—payment compensation to the family of persons killed by naxalites(a) an ex-gratia grant of such amount which shall not be less than five lakh rupees in such manner as may be prescribed;15(b) financial assistance at the rate of two thousand rupees per month for suchperiod, as may be prescribed;(2) in case a citizen killed by naxalite act of violence above was the only earning member of family, the appropriate government shall,—20(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; and(iv) provide such other assistance to the family of the citizen killed as it may deem necessary for the welfare of the family25(3) the provisions of sub-section (2) shall be in addition to the provisions of the sub-section (1)4 any citizen who receives severe injuries thereby permanently incapacitating him or seriously injuring him with deep wounds, the appropriate government shall,30compensation to persons wounded by naxalite violence(a) provide him appropriate medical care and bear the entire costs of his medical treatment; and(b) pay an ex-gratia grant as compensation of not less than four lakh rupees in such manner as may be prescribed355 (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 may be, in such manner as may be prescribed; and(b) bear the entire cost of repairs of the damaged dwelling unit in case it is repairable40(2) where a 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 prescribed45(3) where a 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 that citizen in such manner as may be prescribed6 (1) the central government shall, as soon as may be, in consultation with the state governments affected by naxalite violence, formulate 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; and5(ii) to grant general amnesty to and rehabilitation of those naxalites 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 after due appropriation made by parliament by lawin this behalf, provide the requisite funds to the states affected by acts of naxalite violence for carrying out the purposes of this actpower to remove difficulty208 (1) 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 expedient for the removal of the difficulty and any such order or direction, as the case may be, shall be final:provided that no such order shall be made after the expiry of two years from the date of commencement of this act25overriding effect of the act9 the provisions of this act and rules made there under 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 (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 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 naxalites who are mostly the youth are known by different names such as naxalities, peoples war group (pwg), maoists, leninist-maoists, etc are active on a substantial scale in chhattisgarh, jharkhand, parts of andhra pradesh, odisha, maharashtra, bihar, madhya pradesh, uttar pradesh, west bengal, karnataka, tamil nadu etc apart from the insurgents in north-east the naxalites 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's 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 remain indoors after the sunsetthough, many precious lives are lost due to acts of violence of the naxalites 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 for 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 billnew delhi;sunil kumar singhjuly 6, 2015 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 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 crore may be involved as recurring expenditure per annumno non-recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 10 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 therefore of a normal character———— a billto provide for the payment of compensation, monthly allowance, relief and other rehabilitation measures and facilities to the dependents of persons killed in naxalite acts of violence and payment of compensation to those who lost their property, crops and houses due to such violence in the country and for matters connected therewith and incidental thereto————(shri sunil kumar singh, mp)gmgipmrnd—1490ls(s3)—21-07-2015 | Parliament_bills | 5c521b53-b1ba-5b85-8d7b-6ac37064fa9d |
the religious trusts bill, i~o(as introduced in lok sabha on 28th march, 1960) arrangement of clauses chapter i clausu1 short title, extent and commencement 2 definitions chapter u the commissioner and other atrriiobltia3 appointment of commissioner and other authorities 4 advisory board chapter ui powus and dttties of the commis8iord5 general powers and duties of commiaioner 6 application for registration of religious tru8tb 7 inquiries for registration s entries in register 9 amendment of register 10 special provision for religious trusts registered under any other ell{lctment 11 budgets of religious trusts 12 maintenance of accounts 13 investment of trust money 14 audit of accounts 15 inspection and returns 16 alienation of immovable property 17 power to detennine the object to which trust-property mad be applied where the object has ceased to exist or is incapable of achievement (i) 2iu(b) ls-'18 power of comn:)issioner to settle sc~edle8 for proper administration of religious trusts " 19 power of commissioner when trusts are managed 20 power to remove trustees in certain other circumstancea 2l power to appoint trustee when vacancy occurs chapter iv·miscellanj:ot1~ 22 procedure and powers at inquiries under the act 23 appeals 24 trustee to carry out orders of commissioner and execution of such orders 25 offences and penalties 26 contributions 27,rumi,s~ing of copies of extracts from register 28 finality of orders 29 jurisdiction of civil courts barred in respect of certain matters 30 notice· of certain suits to be given to the commissioner 3l protec-tiop 'of a~tion taken in good faith 32 comrni=»sicner, etc, to ~ public servants 33 power to give directions 34 act not to apply to certain classes of trtjsts 35 power to exempt 36 powertq malle rules 37 repeal the religious trusts bill,196o (as introduced in lok sabha) a billto protricm for the better supervision and administration of certain religious trusts bb it enacted by parliament in the eleventh year of the republic of india· as follows:- chapi'er i pimliminary1 (1) this act may be called the religious trusts act, 1960 short title, eldlent and coijudejice-(2) it extends to the whole of india except the state of jammu !dent and kashmir , (3) it shall come into force in a state on such date as the state ";: government may, by notification in the official gazette, appoint z in this act, unless the context otherwise requires,-(a) "commissioner" means the commissioner of religious fo' trusts appointed under sub,:,section (1) of section 3 anq inc}lldes a cmputy commissioner or an assistant commissioner appointed under sub-section (2) of that section; (b) "manager", in relation to 8 religious trust, means a perscid who, either aione or in association with any other person, administers or deals with the trust-property; (c) icperson interested", in relation to a religious trust, mema-(i) any person who has a right to worship or to perform any rite, or to attend at the performance of any worship or rite in any religious institution connected with such trust, - or to participate in any religious or charitable ministration made under such trust, (ii) the founder or any descendant of the founder of sueh trust, and (iii) the trustee; 10 (d) "prescribed" means prescribed by rules made under thil act; (e)lcreugious trust" me8d8'any express or constructive trust existing or created for public purpose, of a re~giqus natu~e, whether associated with purposes of a cnaritable nature-or riot, is but does not include a private endowment for religious purposes ta which the pubhe are not inter4wed:r - , ' ~ ~' _ ,," " , (i) ''trustee'' means a person in whom' either aitjiie" or in association with any other person the trust-property is vested, and includes a manager; '" 20 (g) "trust-property" means ,any movable or immovable property forming the subject matter of a religious trust ' ', • ;'" i ' ; ~! - - ' ; , - chapter iitile commissioner and orner authoritms' ~ i (1) the state goyermnent may, by notiicatioll in the ofbetal 25 cr ancl gazette, appoint a person to be the commissioner of religious trusts 1::- for the state for exeretsing the powers conferred, and' 'pe:tfotming the duties imposed, on him by or under this act (2) the state government may also, byuce notfftcafiem,· appofd't' 18 many deputy commissioners or assistant c~sst~" as it 30 thinks fit, and every such deputy commissioner or assistant comm'usoner 1ihal1 aubject to the general superinten~ence and control of the commissioner, perform his functions wlthin such,local limits as may be specifted in the luitiftcation; and in the, dis$arge _of these functions, a deputy commissioner or an assistant' commissioner 35 ihall have and shall exercise the same powers as the commissioner t3l a, penon shall not be qualified for appointment as the commjaioner under sub-section (1) unless he is, or has been, a district tudge or is quawled for appointment as a judge of a high court t (i) the state government may, by notification in the official ~:::ry s gazette, constitute an advisory board consisting of such number of members not exceeding ten, as it thinks 8t, to advise the state government in relation to the administration of religious trusts tj) tile memben of the advisory board shall be chosen from udoaiit me or more of the fonowing categories of persons, ~o 1wi1el7:- (a) memben of the state legislature and members of , paru8ment repi'elentfng the state; (b) persons connected with religious activities in the state; is (c) pusons connected with so~ charitable or educational activities in the state; ·and (d) persons having special knowledge of administration, ftnance or law (3) the commisioner shall be an ex officio member of the ""; advuol'j' board 20 (4) the state government shall nominate a m~mber o~ the advisory board to be the chairman thereof (5) the number of persons to be appointed as membera· frottl ,each of the categories specified in sub-section (2), the functions of, tile procedure to be fonowed in the discharge of their functions by, :as tfte term of oftlee of, and the manner of idling casual vacancies amcmg, the members of the advisory board shall be such as may be , prescribed chapter til pow1:rs a\hd duties of the commissiondl30 1 (l) su~ to the provisions of this act, the' commissioner general may do all meh thin· as m~y be reasonable and necessary to en~ure =~~ of and ulat all religious trusts withm his jurisdiction are properly admmls- commil--taed add that the income thereof is duly appropriated and applied eioner r;::-to the objects of such trusts and in acordance with the purposes 35 for which such trusts were founded or for which they exist, so far as the obj'eew wad pm: pmes can- be- ascertained -(2) without prejudice to the generality of the provisions of; subsection (1), the powers and duties of the commissioner shall ,~ (a) ~o maintain a record containing full information l'e1atbig to the origin, nature, extent, income and objects of all religious trusts in the state; (b) to ensure that the accounts of religious trustaare properly maintained and audited; (c) to ensure that the income from every trust property is properly applied to the objects of the religious 'trust and tbt surplus is invested in accordance with the provisions of this actl io (d) to give directions, wherever necess8ry, ,for the proper administration of any religious trust in accordance with'th' law governing such trust and the wishes of the founder" in so far as such wishes can be ascertained; , (eo) to settle schemes of management for religious trusts in i, accordance with the provisions of this act; '' " , (f) to perform the functions imposed on t~e commis~oner by or under this act; " : (g) generally do all such acts as may be n~essary for ~e proper supervision and better administration of religious trusts ~ applic~on 8 (1) it shall be the duty of the trustee of every religiqus~st ~~;eof:~ to make an application to the commissioner for the registration of oui tnjilr the trust ' ; i', m ~ , ':' (2) sucr application shall be made in writing~ in such form and manner, and accompanied by such fee, as may be prescribed and 25 shall, as far as may be, contain the following particulars, namely:-(a) the designation by which the religious trust is or shall be known or the name of the trust; (b) the names and 'addresses of the trustees and manager; the (c) the mode of succession to the office of the trustee; (d) the movable and immovable properties" fo~ing, the, , subject matter of the trust and a description thereof ~,~~t for their identification;' (e) the a:pprciximat~ value of tlie movable and imm~b~~ 35 trust-property; , ' :,::' ~~ (1) the gross annual income from' such proj)el'ty; (g) an estimate of the expenses annually incurred in : connection, with such, religious trust; (h) such other particulars as may be prescribed " (3) every application shall be accompanied by a copy of the $ trust deei or, if no such deed has been executed or a copy thereof cannot be obtained, the application shall contain full particulars, as far-as they are known to the applicant, of the origin, nature and object of the trust (4) every application under this section shall be signed and 10 verified by the applicant in the manner provided in the code of civil procedure, 1908, for the signing and verification of pleadings (5) the commissioner may require the applicant to supply such further particulars or information relating to the trust as the com-, missioner may consider necessary (6) every application for registration shall be made-is (a) in the case of a religious trust existing at the commencement of this act, within six months from such commencement; and 20 (b) in the case of a religious trust created atter such commencement, within six months from the date of the creation of the trust 7 (1) on receipt of an application under section 6, the com- idquidel f<r missioner shall, in the prescribed manner, make such inquiries as rcailtutlon he- thinks fit in respect of the application and the correctness of the a5 particulars therein and may, in particular, make an inquiry in respect of all or any of the following matters, namely:- (a) whether there is a trust and whether such trust is a religious trust; (b) whether any property is the property of such trust; (c) whether the whole or any substantial portion of the trust-property is ~ituated within his jurisdiction; (d) the names and addresses of the trustees and the manager; (e) the mode of succession to the office of the trustee; (f> ~e o,rigid, nature and object of such trust; 35, -,(g) the gross average annual income and expenditure of ~"~;,, , , " (h) any other matter which may be prescribed (2) if, on an application made to him by a person interested in a: religious trust or otherwise, the commissioner hureudna to believe that there is any re1igous tnbt whicll should be· ft!iistered under this act, he may make such inquiries as he thinks 8t in respect of the matters mentioned in sub-section (1), but no such inquiry , shall be made without giving the trustees an opport\ddtyof being heard (3) on the completion of an inquiry under this aection, the commissioner shall record his findings with reasons tbere10r in ~t of the matters mentioned in sub-section (1) and make an order in 10 relation to the religious trust bntrid in 8 (1) the commissioner shall maintain a r~ of relijioua reptcr trusts in such form and containing such particulars as may be prescribed (2) when an order for the registration of a reljaioua truit is i' made under section 7, the commissioner shall cause entries in respect thereof to be made in the register in accordance with the ftndinp recorded under that section amendmcqt 9 (1) where any change occurs in any of the entries reeorded of reptcr in the register maintained under section 8, the trustee shall, 'within 20 ninety days from the date of the occurrence of such chu,e, send a report to the coil1mbsioner in the prescribed form giving notice of the change (2) on receipt of a report under bub-section (1) or otherwise, the commissioner may hold an inquiry f~ aacertainid& whether ujy 2, change has occurred in any of the entries recorded in the l"efpater in relation to a religious trust (3) if the commissioner, after holding such an inquiry, is satu-fled that a change has occurred in any of the entries recorded in the register in relation to a religious trust, he may make an order to jo that eftect and shall cause entries in the register in respect of ,that trust to be amended accordingly special pro-vilion for reulioui trulu redi-cered uniicr anyotbcr enactment 10 (1) where any religious trust has been registered in 8 state before the commencement of this act under any other enactment relating to trusts in force in that state, the religious trust aha1l be 5$ deemed to have been registered under this act u from ·aaeb commencement (2) the commissioner shall issue a notice to the trustee of such a religious trust for the purpose of recording entries relating thereto in the register maintained under section 8 and the eoml'lllmloner-40 may, after making such inquiry as he thinks fit record his ftndinas with reasons therefor in respect of the matters mentioned in sublection (1) of section 7 and make an order in relation to the trust and the provisions of sections 7 and 8 shall, as far as may be, apply 5 to such order 11 (1) the trustee of every religious trust shall prepare every budaetl of year, in such form and within such time as may be prescribed, a =iui budget of the estimated income and expenditure of such trust for the next financial year and shall forthwith send a copy thereof to 10 the commissioner: provided that nothing in this sub-section shall apply to a reiigioui trust having an annual income of less than five thousand rupees (2) the commissioner may, after giving notice to the trustee in the prescribed manner and after considering his representation if is any, make such alterations or modifications in the budget as the commissioner thinks fit (3) nothing contained in sub-section (2) shall be deemed to authorise the commissioner to il'estrict or prohibit the observance of any religious practice or the performance of any act in pursuance 20 of any religious belief to alter or modify any budget in a manner or to an extent inconsistent with the wishes of the founder of the trust so far as such wishes can be ascertained or with the provisions of this act 12 (1) the trustee of every religious trust shall keep regular mslatenance 25 accounts in such form and containing such particulars as may be pres- ofaxoudii cribed (2) the accounts kept under sub-section (1) shall be balanced each year on the 31st day of march or such other day as may be fixed by the commissioner in the case of any particular trust, having 30 r€g'lrd to the circumst3nces thereof (3) for the purpose of ensuring the proper maintenance of accounts of any religious trust, the commissioner may after consulting the trustees of the religious trust, appoint a person to keep accounts for the trust: 35 provided that no such appointment shall be made in respect of a trust having an annual income of less than twenty-five thousand rupees 13 (1) where the whole or any portion of the trust-property ~ •• consists of money which cannot be applied immediately or at an early :::: 2134 (b) l8-1 date to the purposes of the religious trust or where there fa a lurplua in the funds of the religious trust after meeting all lawful expenditure in connection with such trust, the trustee shall be bound, subject to any direction contained in the deed of trust, to invest the money or the surplus in the following securities and in no others namely:-s (a) securities of the central government or state government; (b) stocks, shares or debentures of companies, the interest or dividend on which has been guaranteed by the central government or any state government; and 10 (c) debentures or other securities for money issued by or on behalf of any local authority or corporation in exercise of the powers conferred by any central act or any provincial or state act: provided that the commissioner may by general or special order, r" permit the trustee to invest the money or the surplw in any other manner consistent with the trust deed or purpose of the religious trust (2) nothing in sub-section (1) shall affect any investment made before the commencement of this act 20 atltof 14 (1) the accounts of every religious trust having an ~ual -=couna income of not less than five thousand rupees shall be audited annually by an auditor to be appointed by the commissioner, after consultation with the trustees, from among such chartered accountants within the meaning of the chartered accountants act, 1949, as have 1c slef 194" been approved in this behalf by the state government (2) the l1oudito:r ~ have access to the accounts, books vquchefit documents and other records relating to such trust in the possession or control of the trustee and may, by written notice, require the attendance before him of any person responsible for the preparation 30 of the accounts to enable him to obtain such information as he may consider necessary for the proper conduct of the audit (3) the auditor shall in his report ~pecify all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other property belonging to the religious trust or of loss 3s or waste of money or other property thereof and state whether such expenditure, failure, omission, loss or waste was caused in consequence of a breach of trust or misapplication of tniit-property or any mber miiconduct on the part of the truetee 01' my mber pezwoa (4) within a month of the completion of the audit, th~ auditor shall prepare a report on the accounts audited and shall submit the same to the commissioner and deliver a copy thereof to the trustee concerned s (5) the cost of the audit of the accounts shall be borne by the state government 15 (1) the commissioner or any officer authorised by him by a idipection general or special order shall have powerand ie (a) to enter upon and inspect, or cause to be entered upon 10 and inspected, any trust-property; (b) to call for or inspect any book, records, correspondence, plans, accounts or title deed relating to a religious trust in the possession or control of the trustee: provided that in entering upon any trust-property as aforesaid, i, reasonable notice shall be given to the trustee and due regard shall be had to the religious practices or usages, if any, of the trust (2) the trustees of every religious trust shall, within such time or such extended time as may be fixed by the commissioner, furnish to him such returns, statistics, accounts or other information as the 20 commissioner may, from time to time, require 16 no transfer by a trustee of any immovable property of a auenltlon of religious trust by way of sale, mortgage, gift or exchange or by way =;::, of lease for a term exceeding three years shall be valid, unless it is made with the previous sanction of the commissioner: 25 provided that no such sanction shall be given unless the commissioner is of opinion that the transfer is necessary or beneflcial to the religious trust 17 (1) where on an application made in this behalf by two or pawer to more persons interested in a religious trust or otherwise, the com- :!~~ to 30 missioner is of opinion that any object of the religious trust ha6 which tnir ceased to exist or is incapable of achievement, he may, after issuing ~r~ ii)-notice in the prescribed manner to the trustees of such trust and to pli~ where the object such other persons as may appear to him to be interested therein, hu ceued hold an inquiry into the matter and if after such inquiry, the com- !o emit er 35 missioner is satisfied that it is necessary so to do, he may, by order :f:t::~ direct that the property or income of the trust or so much of the ment property or inoome thereof as was previously expended on or applied to that object shall be appljed to any other object which shall be similar or as nearly as practicable sfmnar to the origfnal object (2) in making an order under this section in relation to a religious trust, the commissioner shall have due regard to the original inten· tion of the founder of the trust or the object for which the religious trust was created and the wishes of the trustees or persons interested in the trust and no order shall be made directing the application j of the trust-property or any income thereof to any purpose other than a religious purpose recognised by the religion to which the trust belongs ~::i n 18 (1) where on an application made in this behalf by two or to lc~e more persons interested in a religious trust or otherwise, the com- 10 ~ for missioner is of opinion that, in the interest of the proper administra- _,_r au· awttr-tion tion of the religious trust, a scheme should be settled for it, the com-::':'ilioul missioner may, after issuing notice in the prescribed manner to the trustee of such trust and to such other persons as may appear to the commissioner to be interested therein, hold an inquiry into the 1 s matter in the prescribed manner and if, after such inquiry, the com· missioner is satisfied that it is necessary or desirable so to do, he may, by order, settle a scheme for the administration of the religious trust (2) the commissioner may also, in like manner and subject to the like conditions, modify any scheme settled under this section or 20 under any other law or substitute another scheme in its stead (3) every scheme settled, modified or substituted under this section shall be in accordance with the law governing the trust and shall not be contrary to the wishes of the founder of the trust, so far as such wishes can be ascertained 25 power r it (1) where on receipt of any report of the auditor in respect =oner of a religious trust or on an application made in this behalf by two wben truatl or more persons interested in the trust or otherwise, the commis-~mijllun- sioner has reasons to believe that the affairs of the religious trusts are being mismanaged or that the trustee is neglecting or failing to ~o discharge the obligations imposed on him by the deed of trust, the commissioner may, after issuing notice in the prescribed manner to the trustee of such trust and to such other persons as may appear to the commissioner to be interested therein, hold an inquiry into the matter in such manner as may be prescribed 3s (2) if after holding such an inquiry, the commissioner t~ i8tilfted-(a) that the trustee has neglected or failed to discharge the obllgations imposed on him by the deed of trust or that the affairs 0: the religious trusts have not been managed tn 40 accordance with the terms of the trust, or have otherwise been mismanaged, or (b) that any trustee is guilty of mis-appropriation of trust property, s the commissioner may, without prejudice to any other action that may be taken against the trustee, make an order giving directions to the trustee for the discharge of the obligations imposed on him by the deed of trust or for the proper management of the trust, or removing the trustee from his office, or directing the trustee to pay 10 to the trust fund such amount not exceeding the amount of loss caused to the trust as the commissioner thinks fit 20 notwithstanding anything contained in the deed of a religious pewer to tru t th c ' ft " t" th 'b d lcmoye tna-s , e ommlssloner may, a er issumg no ice m e prescfl e tee in ccrmanner to the trustee of such trust and holding such inquiry as he tai) ,·ther i s thinks fit, by order remove the trustee from his office, if the com- ~~~uidilmmissioner is satisfied that the trustee-(a) has been convicted more than once of an offence punishable under this act; or (b) has been convicted of an offence of criminal breach of 2 trust or any other offence involving moral turpitude 21 (1) when there is a vacancy in the offlce of trustee of a reu- pow~r to gi d appolrt ous trust an there is no one competent to be appointed as trustpf' trustee wbea under the tenns of the deed of such trust or where there is a bonn fide yac:anc1 dispute as to the rhtht of any person to act as trustee or where there occurs 25 is a vacancv caused by the removal of the trustee under section 19 or section 20, the commissioner may, after issuing notice in the prescribed manner to such nerson as appellrs to him to be interested in the tru~ rnd holdinl! such inquiry as hp thinks fit, apooint a npw trustee to fill the vl'lcancy wherever possible in accordllnce with the-3- terms of the trust deed or custom or usage relating to such matter (2) in appointing a tnlc:tee under rub-spction (1), the commissioner shall, as fltr as posslhle, select a person of the religious denomination or section to which the trust belongs, (3) when 8 trustee har been tpmnved from his offtce bv an ol'df!t 35 made under s~tlon 19 or section 20 the commis!'lioner may dfre"ct the tru!'ltee to deliver possession of truc;t-propertv to the new trustee nr where the new tru'ltee hqg not bf'en lioo"lfnted to any pet"on authorised by the commissioner in thf8 behalf pending luch appoint ment chapter iv miscellaneousfreet-dare rd po"~ t i,qui,is u:ldcr thl! a,-t zz (1) subject to any rules that may be made under thta act, every inquiry made thereunder shall be held, as nearly as may be, in accordance with the procedure applicable under the code of 5 civil procedure, 1908, to the trial of suits 5 ~ 1905 (2) the commissioner shall, for the purpose of holding an inquiry under this act, have the same powers as are vested in a civil court under the code of civil procedure, 1908, when trying a 8uit, s r isol in respect of the following matters, namely:-10 (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of any document; (c) the reception of evidence on affidavits; (d) requisitioning any public record from any court or office; is (e) issuing any commission for the examination of witnesses; (f) any other matter which may be prescribed appeall %3 an appeal shall lie to the high court from every order of the commissioner made under this act within a period of sixty days from the date of the order: 20 provided that the high court may entertain the appeal after the exp;ry of the said period, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time 24 (1) every trustee shall carry out all directions which may from time to time be issued to him by the commissioner under a, any of the provisions of this act trustee to carry out ordcrl of coal-- ialionet nd eked-tion oflucb orclcrl (2) an order made under this act shall, on an application made ;n this behalf by the commissioner, be enforced by a civil court having local jurisdkt10n in the same manner as a decree of such court 25 (1) if any person-(a) fails to apply for the registration of a religious trust within the time specified in sub-section (6) of section 6; or (b) furnishes or causes to be furnished to the commissioner any return, stattstics, aecounts or othel" tnfonnation which he 3' kn'ow5, or has reasons to believe, to be falsej or (c) obstructs the commissioner or any officer in the exerc1se of his power under clause (a) or clause (b) of sub-section (1) of section 15; he shall be punishable with fine which may extend to one thousand , rupees (2) no court shall take cognizance of an offence punishable under sub-section (1) except upon a complaint in writing made by the commissioner (3) no court inferior to that of a presidency magistrate or a 10 magistrate of the first class shall try an offence punishable under this act 26 (1) for the purpose of defraying the expenses in connection contrlbtawith the administration of this act, the trustee of every religious doni trust registered under this act shall pay annually to the state i, government, in such manner and within such time as may be prescribed, such contributions by way of fees, not exceeding three per cent of its gross annual income, as the state government may, from time to time, determine (2) if any amount payable as contribution under sub-section 20 (1) is not paid within the time prescribed, the commissioner may issue a certificate for the amount due to the co~lector who shall proceed to recover the same in the same manner as an arrear of land revenue 27 (1) the commissioner may, on an application made to him purriahlna 2s in this behalf by any person, furnish to the applicant copies of any ~~~~ of extract from the register maintained under sect:on 8, on payment rllilt:r rolla of such fee as may be prescribed and subject to such conditions as may, from time to time, be determined by the commissioner (!) such copies may be certified in the manner provided in i or ,i, 30 section 76 of the indian evidence act, 1872 28 save as otherwise expressly provided in this act, every p i: r lnrus 0 order made by the commissioner shall be final and shall not be o~ called in question in any suit, application or proceeding 29 (1) notwithstanding anything contained in any oth~r law for jurildld 35 the time being in force, no civil court shall entertain' any suit or of civil proceedings in so far as it relates to any question or matter which l~u:~~ the commissioner is empowered by this act to decide certain m cc:ri (2) no civil court shall entertain a suit for the enforcement of - right on behalf of a religious trust unle98 such trust has been 40 regibtered under uu act (3) the provisions of sub-section (2) shall also apply to a claim of set off or other proceeding to enforce a right on behalf of - religious trust which has not been registered rotlcer 30 (1) in every suit or proceeding (except in suits instituted ~~~~ by a trustee for the recovery of arrears of rent and proceedings in 5 to the com- execution of decrees passed in such suits) in respect of any religious liliuioller trust or property belonging to such trust, whether instituted by a trustee or by any other person, the court shall issue a notice of the institution thereof to the commissioner (2) the commissioner may apply to the court in which any such 10 suit or proceeding as is referred to in sub-section (1) is pending, to be added as a party to the suit or proceeding and shall thereupon be added as a party thereto (3) if the notice required under sub-section (1) to be issued to the commissioner in respect of any suit or proceeding is not issued, is the decree or order passed in such suit or proceeding shall, if the commissioner makes an application to the court in this behalf, be aet aside prot-ctlon of action 11uli'l ,ood faith 31 no suit, prosecution or other legal proceeding shall lie against the state government or the commissioner or any deputy 20 or assistant commissioner or any officer authorised by the commissioner in respect of anything which is in good faith done or intended to be done in pursuance of this act or any rules or orders made thereunder cmmil-32 the commissioner and all deputy commissioners and 25 ilo:ter et-= •• assistant commissioners shall be deemed to be public servants to t pubuc l:ryointi within the meaning of section 21 of the indian penal code 45 of 11160 power 10 33 the state government may, from time to time, give to the lite dine- commissioner in writing such general or special directions on questloua tions of policy as it thinks fit, and the commissioner shall, in the 30 performance of his functions under this act, comply with such directions 34 the provisions of this act shall not apply t~ (a) any sikh gurdww'a to which the sikh gurdwaras act, punjab act 1925, appues;or 35 vwc 193' - at:c1icit_ apply to certl1a cl-fil (b) the durgah khawaja saheb, ajmer, to which the durgah khawaja saheb act, 1955, applies or to any other wakf as defined 36f 19" in the wakf act, 1954, or in any provincial or state act relatina ap of 1"4 to walds in any state; or (c) any religious trust existing or created for the beneftt of 40 carla~ jew or pam or any iiiction thereof 35 the state government may, by notification in the official power to guzette, exempt any religious trust or class of religious trusts to exempt which any special enactment applies from the operation of all or any of the provisions of this act s 36 (1) the state government may by notification in the official pt>~er tot ma"e ru ~ gazette, make rules to carry out the purposes of this act (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:-10 (a) the functions of, the procedure to be followed by, the number and terms of office of, and the manner of filling <:usua! vacancies among, the members of, the advisory board; (b) the form and manner of making application for the registration of religious trust and the particulars it may contain; 15 (c) service of notices and orders under this act; (d) the procedure to be followed by the commissioner in holding uny inquiry under this act and the powers of a civil court which may be vested in the commissioner; (e) the levy and collection of fees in respect of any applica-20 tion under this act for registration of religious trusts and supply of copies of extracts from the register maintained under section 8; (f) the form of the register of religious trusts maintained under section 8 and particulars it may contain; 25 (g) the form in which and the time within which the budget in respect of a religious trust :tngy be prepared; (h) the form and manner in which accounts of a religious trust may be maintained and the particulars it may contain; (i) the time at which and the manner in which the accounts 3cl of a religious trust may be audited; (j) the form and manner in which any report, return ittatistics or other information may be furnished to the commis--simler by any trustee under this act; (k) the manner in which, and the time within which, contri-;:is bution hi to be paid by the trustee of a religious trust; (l) the form and manner in which copies of extracts from the register of religious trusts may be furnished; (m) any other matter which is to be', or may be, prescribed 2124 (b) ls-3 37 the following enactments, namely:-20 of 1863 (i) the religious endowments act, 18ti:i; 601 1890 (ii) the charitable endowments act, 1890; (iii) the charitable and religious trusts act, 1920; (iv) section 92 of the code of civil procedure, 1908; 14 of 1920 s s of 1908 shall not apply to any religious trust to which this act applies statement of objects and reasonsthe problem of ensuring better supervision of public religious trusts has been engaging the attention of government for some time past there are no doubt some provincial or state acts in regard to this motter but it is considered desirable to have a comprehensive central law on,the subject 2 as the law would be administered by state governments and as conditions vary from state to state, it is not proposed to make any detailed provisions regarding the administrative machinery the bill merely contemplates the appointment of n commissioner and certain other officers by the state governments it also seeks to provide for the constitution of an advisory board but the state governmenta 1ave been empowered to make rules regulating the composition and functions of the advisory board 3 the bill seeks to deal with certain basic points such as registration of trusts, maintenance of proper accounts, submission of reports and inv'2stment of funds which are essential for the proper administration of trusts in order to ensure a proper and efficient management of the trusts, it is proposed to vest the commissioner with certain necessary powers he should have powers to scrutinise the budget of every religious trust having an annual income of not less thun rs 5,000 and to appoint auditors for the audit of every such trust he should also be empowered to appoint an accountant in respect of every religious trust having an annual income of not less than rs 25,000 it would also be necessary to vest him with powers to inspect trust property and call for returns and reports from trustees when the object of any trust fails, the commissioner should have power to apply the doctrine of cypres when any trust is mismanaged, he should be vested with powers to settle a scheme for the proper administration of the trust and also to remove a trustee and appoint a new trustee under certain circumstances it is also proposed that the trustees should be required to obtain the sanction of the commissioner for alienation of immovable property forming part of any trust it would also be necessary to make a specific provision in the bill that an appeal would lie to the high court from every order of the commissioner and it is considered that this would be a sufficient £ijfeguard against any arbitrary exercise of 'powers by the commissioner it is also proposed that every trust should pay such contribution by way of fees, not exceeding three per cent of its gross annual income, as the state government may from time to time determine 4 the present bill seeks to achieve the above objects new delhi; a k stin the 10th march, 1960 memorandum regarding delegated legislationcleuse 36 of the bill empowers the state government to make rules to carry out the purposes of the act the matters in respect of which such rules may be made have been specified therein they relate, inter alia, to the form and manner of making applications for registration of religious trusts, service of notices and orders, the levy and collection of fees in respect of applications, the form of the register, the form and ill'3nner in which accounts of a religious trust may be prepared and the audit of such accounts, the form and manner in which reports and returns have to be submitted and l"arious gther incidentul matters they also relate to the functions of the advisory board and the procedure to be followed by it all these matters are of a routine or administrative character 2 the delegation of legislative power is thus of a normal character a bilt to provide for the better supervision and administration of certain religious trusts (shriasoke k ';'en, minister of law) | Parliament_bills | 23a01f7e-3a7a-5d1a-8f0a-01b8b98d6409 |
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