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bill no 186 of 1983 the punjab municipal (new delhi amendment) bill, 1983 a billfurther to amend the punjab municipal act, 1911, q8 in force in new delhi be it enacted by parliament in the thirty-fourth year of the republic of india as follows:-1 (1) this act may be called the punjab municipal (new delhi amendment) act, 1~83 short title and com-5 (2) it &hall come into force on s'uch date as the central government mencemay by notification in the official gazette, appoint and different dates ment may be appointed for different provisions of this act amendmentof section 3 2'in section 3 of the punjab municipal act, 1911, as in force in new delhi (hereinafter referred to as the principal act), after clause (1), 10 the following clause shall be inserted, namely:- punjab act iii of 1ll- (la) "appellate tribunal" means an appellate tribunal referred to in section 225-a;' 3 in section 170-e of the principal act, for the words "shall be liable to a fine which may extend to five hundred rupees", the words "shall be 15 punishable with simple imprisonment which may extend to six months, :- or with fine which may extend to five thousand rupees, or with both" shall be substituted amendmentof section 170-e -4 in section 172 of the principal act,-amendment of section 172 (a) in sub-section (1), for the words "shall be punishable with a fine which may extend to fifty rupees", the following shall be substituted, namely:-"ehall be punishablc,-5 (8) if such street is a public street, with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees, or with both; and (b) in any other case, with fine which may extend to 10 fifty rupees"; (b) in sub-section (2), the provi'so shall be· omitted 5 in section 173 of the' principal act,-wherever it amendment of sectiod 173 15 (a) in sub-section (1), after the word "street", occurs, the words "or public p~ace" shall be inserted; (b) in sub-section (2) ,--(i) in the opening portion, for the words "shall be punishable with fine which may extend to fifty rupees", the following shall be eubstituted, namely:-!zo "shall be punishable,-(a) if anv such act is done in relation to a public street, with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees, or with both; and (b) if any such act is done in relation to a street r5 other than a public street, or to a public place, with fine which may ilxtend to fifty rupees"; (ii) in clause (ii), after the word "street", the words "or public place" shall be inserted 6 in section 174-a section 175 and clause (e) of sub-section (1) of so section 190 of the principal act, after the word "street", wherever it occurs, the words "or public place" shall be inserted amendment of sections 174-a, 175 and 190 amend_ ment of section 192-a 7 in section 192-a of the principal act, for the portion beginning with the words "on conviction by a magistrate be liable to fine" and ending ~ith ~he words "fifty rupees for every day during which -such 35 use contmues , the following shall be substituted, namely:-"be punishable with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees or with both" i 8 section 195 of the principal act shall be renumbered as sub-section (1) thereof, and-amendment of section 195 (i) in sub-section (1) as so renumbered, for the words "delivered to the owner within six months from the completion of the build-5 ing", at both the places where they occur, the words "delivered to the owner or occupier of that building" shall be substituted; (ii) after s'ub-section (1) as so renumbered, the following subsection shall be inserted, namely:-"(2) any person who begins, erects or re-erects any build-10 ing as described in sub-section (1), shall be punishable with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees, or with both" 9 in section 195-a of the principal act,-amendment of section 195-a (a) in sub-section (1), for the words and figures ·'to be delivered to the owner within six months from the commencement of the building, or from the contravention of the terms of any sanction, or of any bye-law framed under section 190, as the case may be", the words "delivered to the owner or occupier of that 'building" shall be substituted; !zo (b) for sub-section (2), the following sub-section shall be substituted, namely:-' "(2) any person failing to comply with the terms of such notice shall be punishable with simple imprisonment which may extend to six months, or with fine which may extend to five thousand rupees, or with both" 10 after section 195-a of the principal act, the following sections shall be inserted, namely:-insertion of new sections 195-b and 195-c power to seal unauthorised construc_ tions "195-b (1) it shall be lawful for the committee, at any time, before or after delivering the notice to the owner or occupier of a building under section 195 or section 195-a, to make an order directing the sealing of 'such building in the manner prescribed by rules for the purpose of carrying out the provisions of this act, or for preventing any dispute as to the nature and 'ej>tent of erection or re-erection of such building (2) where any building has been sealed, the committee may, 35 for the purpose of altering or demolishing such building, order the seal to be removed (3) no person shall remove such seal except-(a) under an order made by the committee under sub-section (2); or (b) under an order of the appellate trlounal or the administrator of the union territory of delhi, made in an appeal under this act power to seize materials, etc, used in unauthorised construction 195-c (1) where any building is begun, erected or re-erected as described in section 195, the committee may seize or cause to be seized any construction material tool, machinery, scaffolding or other things used in such building or in the erection or re-erection thereof, and shall, unless the owner or occupier of such building 5 turns up to take back such things and pays to the oommittee the charges for the removal or s~o~'age of such things, be disposed of by the committee by public auction or in such other manner and within such time as the committee thinks fit (2) the charges for the removal nnd storage of the 10 things sold under sub-section (1) shall be paid out of the proceeds of the sale thereof and the balance, if any, shall be paid to the owner or occupier of the building on a claim being made therefor within a period of two years from the date of sale, and if no such claim is made within the said period, shall be credited 15 to the municipal fund" 11 in section 225 of the principal act, in sub-section (1), clauses (a) and (b) shall be omitted amendment of section 225 12 after section 225 of the principal act, the following sections shall be inserted, namely:-~o insertion of new sections 225-a 225-b 225-c and 225-d "225-a the appellate tribunal or appellate tribunals constitu-appellate tribunal ted under section 347a of the delhi municipal corporation act, 1957 68 of 195'1 shall be deemed to be the appellate tribunal or appellate tribunals for deciding appeals under section 225-b, and the provisions of the said section 347 a and 'section 347c of the delhi municipal corporation act, 1957, and the rules made thereunder shall, with 25 necessary modifications, apply for the purposes of this act as they apply for the purposes of that act 225-b (1) any person aggrieved by any of the following orders or notices, may prefer an appeal against such order or notice to the ~o appellate tribunal, namely:-(a) an order under section 170-c refusing or according 'sanction to the proposed street; or -(b) a notke under section 171 requiring a street to be levelled: pave~, metalled, flagged, channelled, drained, cleaned 35 or provided with proper means of lighting, or declaring a street to be a public street; or (c) a notice under sub-section (2) of section 172 requiring removal or alteration of an immoveable encrolchm-ent or immoveable ove!'h::mging structure; or (d) an order under section 173 re:)uiring removal of a moveable encroachment, moveable overhanging structure or any other obstruction or encroachment or for doing any other act thereunder; or (e) a l1jtice under section 174, requiring any building or any part thereof to be set back to or towards the regular line of a strecl- or nn order for the payment of cf):npensation or an order for any building to be set forward for the improvement ot the line of a street; or 10 (f) an order under section 193 sanctioning or refusing to sanction erection or l'e-e~'ection of a builuing; or (g) an order under section 193-a requiring modification of the building under construction; or (h) a notice under sub-section (1) of sc:::tion 195 requiring 15 alte:ration or demolition of a b'uilding; or (i) a n::jticc under ::;edion 195-a requiring build'ng- operations to be di!'continued; or (j) an order under se·etion 195-b requiring sealing of any unauthorised construction; or 20 (k) an order under section 195-c requiring removal or seizure or disposal of any construction material, tool, machinery, scaffolding or other things; or (l) an order refusing to pay any compensation or to pay such compensation as claimed under the provisions of this act; 25 or (m) any such other order or notice relating to or arising o'ut of planned cle'lciopment under the provisions of this act as mny be p:res::ribed by rules (2) an appeal under this section shall be filed within thirty days 30 from the date of the order or notice appealed against: prov:c!ed that the appellate triblolnal may entertain an appeal after the expiry of the said period of thirty days if it is satisfied that there 'vvas sufficient cause for not filing it within that period 35 (3) an appeal to the appellate tribunal shall be made in such form and shall be accompanied by a copy of the order or notice appealed against an:! by such fee's as may be prescribed by rules - 225-c, (1) an appeal shall lie to the administrator of the union territoi"y of delhi against an order of the appellate tribunal confirming, modifying or annulling an order or notice made or issued under this act appeal against orders of appellate tribunal (2) the proviuions of sub-sections (2) :iud p) of section 225-b ani the provisions of section 347c of the delhi municipal corporation act, 1937, and the rules made thereunder, :-hall, so far as may be, apply to -the filing and dh;posal of an appeal under this section as they apply to the ftling and dispo'sal of an appeal under the aaid section 225-b (3) an order of the administrator on an appeal under this section, and subject only to such order, an order of the appellate tribunal under section 225-b, and subject to such orders of the 5 administrator or an appellate tribunal, an order or notice of the committee appealable under this act, 'shali be final barot jurisdiction of courts 225-d (1) after the commencement of section 12 of the punjab municipal (new delhi amendment) act, 1983, no court shall entertain any suit, application or other proceedings in respe~t of any 10 order or notice appealable under section 225-b and no such order or notice shan be cahed in question otherwise than by preferring an appeal under that section (2) notwithstanding anything contained in sub-section (1), every suit, application or other proceeding pending in any court 15 immediately before the commeneement of section 12 of the punjab municipal (new delhi amendment) act, 1983, in respect of any order or notice appealable under section 225-b shall continue to be dealt with and disposed of by that court as if the said section had not been brought into force" 20 13 in the principal act, under the heading "of!ertces and prosecfl-tions", and before section 228, the fohowing section shall be inserted, namely:-insertion of new section 227-a certain offences to be colllizaable "227-a the code of criminal procedure, 1973, shall apply to an offence under section 170-e, or clause (a) of sub-section (1) of 25 section 172, or clause (a) of sub-section (2) of section 173, or section 192-a, or sub-section (2) of section 195, or sub-section (2) of section 195-a as if it were a cognizable offence-(i) for the purposes of investigation of such offence; and (ii) for the purposes of all matters other than-30 (1) matters referred to in section 42 of that code, and (2) arrest of a person except on the complaint of, or upon information received from, such o,thcer of the committee, not being below the rank of the secretary to the committee, as may be appointed by the administrator of 35 the pnion territory of delhi: provi~ed ~hat no offen~e o~ beginning, erecting or re-erecting any buddmg in contravenbon of any condition subject to which any sanction w~s granted by the committee shall be cognizable, if s~ch contravent~(\n relates to any deviation from any plan of erectlo~ or re-erection of that building sanctioned by the committee 40 which is compoundable on pay,;ment of an amount under this act" 14 section 228 of the principal act shall be re-numbered as subsection (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted, namely:-amend_ ment of section 228 5 10 "(2) no court shall take cognizance of an offence punishable under section 170-e or clause (a) or sub-section (1) of section 172, or clause (a) of sub-section (2) of section 173, or section 192-a, ar sub-section (2) of section 195 or sub-section (2) of section 195-a except upon the complaint of, or upon information received from, such officer of the committee, not being below the rank of the secretary to the committee, as may be appointed by the administrator of the union territory of de!hi 15 in section 240 of the principal act,-(a) in sub-section (1), after clause (v), the following clauses shall be inserted, namely:-amendmentol section 240 "(va) the manner in which the sealing of any building under sub-section (1) of section 195-b shall be made; , jvb) the order or notice relating to or arising out of planned development under the provisions of this act against which an appeal shall be preferred to the appellate tribunal undu clause 20 (m) of sub-section (1) of section 225-b; (ve) the form in which an appeal shall be made to the appellate tribunal under sub-section (3) of section 225-b and the fees that shall accompany such appeal;"; (b) after sub-section (7), the following sub-section shall be in-q5 serted, namely:-"i'" " (8) every rule made under thi-s 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 30 sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both hoj,lses agree in making any modification in the rule or both ij:ouses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no 35 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" the problem of encroachment on public lands and unauthorised constructions in delhi and the need for taking timely and effective action in such cases hod been engaging the attention of the government for 'some time it was suggested in many quarters that it is necessary to strengthen the laws to make encroachment on public lands and unauthorised constructions cognizable offences the estimates committee of parliament had also made similar recommendations 2 in recent years, encroachment on public streets, unauthorised construction on public and private lands and conversion of residential cod-structions into commercial complexes have assumed alarming proportions 3 the local authorities in delhi including the new delhi municipal committee have not been able to effectively prevent these activities because of persons taking recourse to legal proceedings and obtaining ex parte stay from civil courts these stay orders remain operative for years till the final settlement of legal proceedings with the result that it becomes difficult for the local authorities to demolish these encroachments or unauthorised constructions further, prosec'utlons for encroachments or unauthorised constructions have also not proved effective because ot imposition of meagre fines by courts in order, therefore, to enable the new delhi municipal committee to effectively curb these activities, it is proposed to amend the punjab municipal act, 1911 as in force in new delhi 4 the bill, therefore, provides, among other things, for the following changes in the act, namely:-(i) at present the new delhi municipal committee may, by notice delivered to the owner, require a building begun, erected or re-erected without sanction to be altered or demolished within the period specified in the notice the committee has also power to require the owner of such building to discontinue the building operations it is proposed to give the committee the power to seal such building such seal can be removed only by the committee for the purpose of altering or demolishing such building or in pursuance of an order made by the appellate tribunal or the administrator of the union territory of delhi in an appeal made under the provisions of the act; (ii) it is proposed to provide for appeals against certain notices issued or orders made under the provisions of the act to an a~pellate tribunal the appellate tribunal or the appellate tribunals proposed to be constituted under the provisions of the delhi municipal corporation act, 1957 would be deemed to be the appellate tribunal or tribunals, for the purposes of hearing appeals under this act also, a further appeal against the orders of the appellate tribunal would lie to the administrator of the union territory of delhi the orders made by the appellate tribunal or the administrator of the union teititory of delhi, as the case may, be, on such appeals will be final and no civil court shall have any jurisdiction to entertain any proceedings in respect of notices issued or! orders made under the act for which appeals shall lie to the appellate tribunal the provlslods of the delhi municipal corporation act, 1007 and the rules made thereunder regarding the procedure to be followed by the appellate tribunals in respect of hearing appeals under that ~t are being made applicable to the appellate tribunal while hearing appeals under the act which will include the prohibition of giving any ex patte stay of notices issued or orders made under the act; (iii) it is proposed to change the penalty of fine now specified for certain offences under the act to include imprisonment also and to make some of the offences cognizable; (iv) opportunity is being availed of to make certain other ch~ges of a consequential and minor nature 5 the bill seeks to achieve the above objects p, venkatasubbaiah new delhi,' -- the 17th august, 1983 i j memorandum regarding delegated legislationsub-c1ause (a) of clause 15 of the bill seeks to insert three new clauses in sub-section (1) of section 240 of the punjab municipal act, 1911 as in force in new 'delhi so as to enable the state government to mak~ rules in respect of certain matters provided in the bill these matters, inter alia, relate to the manner in which the sealing of any building under sub-section (1) of new section 195--b shall be made, the order or notice relating to or arising out of planned development under the provisions of the act against which an appeal shall be made to the appellate tribunal under clause (m) of sub-section (1) of new section 225-b and the form in which an appeal shall be made to the appellate tribunal under sub-section (3) of the said section 225-b and the fep::; that shall accompany such appeal 2 the matters in respect of which rules may be made under ~e new provisions are matters of procedure or detail the delegation of legis- !ative power is, therefore, normal in character (punjab act iii of 1911) - - - - - 3 in this act, unless there is something repugnant in the subject or deftni context,-tions - '" '" penalty 170-e whoever begins, continues or completes the laying out or making oj a street without giving the notice required by section 170-a, or in contravention of any written directions made under section 17d-c, or of any bye-law or provision of this act, shall be liable to a flne which may extend to five hundred rupees - - - - - 172 (1) whoever without the written permission of the committee makes any immoveable encroachment on or under any street, on, over or under any sewer, or watercourse, or erects or re-erects any immoveable overhanging structure projecting into a street at any point above the said ground level shall be punishable with a fine which may extend to fifty rupees punishment for immoveable en croach_ ment or overhang_ ing structure over street (2) th(' committee may, by notice, require the owner or occupier of any buijding to remove or alter within a specified time not exceeding six weeks, such immoveable encroachment or overhanging structure as aforesaid, and no compensation shall be claimable in respect of such removal or alteration: provided that if a period of more than three years has elapsed from th~ completion of the encroachment or overhanging structure, no prose cution shall lie under sub-section (1); nor shall such encroachment or overhanging structure be required to be removed or altered without payment of reasonable compensation 173 (1) the committee may grant permission in writing, on s'uch conditions as it may deem fit for the safety or convenience of persons passing by, or dwelling or working in the neighbourhood, and may charge fees for such permission, and may at its discretion withdraw ~he pennission, to any person to-power to permit occupation of public street and to remove obstruction (a) place in front of any building any moveable encroachment upon the ground level of any public street or over or on any sewer, drain or watercourse or any move~ble overhanging structure projecting into such public street at a point above the said ground level, (b) take up or alter the pavement or other materials for the fences or posts of any public street, (c) deposit or cause to be deposited building materials, goodl for sale, or other articles on any public street, or (d) make any bole or excavation on, in or under any street, or remove materials from beneath any street, so as to cause risk of subsidence, or (e) erect or set up any fence, post, stall or scaffolding in any public street (2) whoever does any of' the acts mentioned in sub-section (1) without the written permission of the committee shall be punishable with fine which may extend to fifty rupees and the committee or the secretary of the committee or the medical officer of health or any person authorised by the committee may-(i) after reasonable opportunity has been given to the owner to remove his material and he has failed to do so, remove or cause to be removed by the police, or any other agency, any such moveable encroachments {)r overhanging structures and' any such materials, goods or articles of merchandise and any such fence, post, stall or scaffolding, (ii) and take measures to restore the street to the condition it was in before any such alteration, excavation or damage 174-a notwithstanding anything contained in sections 172, 173 or 174, or in clause (u) of section 188, and subject to any general or special order that the state government may make in this behalf if any street is vested in the state government-special provisions regarding street-belonging to governent (a) the committee, shall not, in respect of such street, grant permission to do any act the doing of which without the written permission of the committee is punishable under section 172 or section 173 or allow any building to be set forward under the provisions of sub-section (2) of section 174, except with the sanction ot the state government which may be given in respect of a class of cases generally or in respect of a particular case; (b) the committee shall, if so required by the state govern ment, exercise the power conferred upon it by sub-section (2) of section 172 or sub-section (2) of section 173 or sub-section (1) of section 174 or clause (u) of section 188 or any bye-law made in exercise of the power conferred by clause (u) of section 188 in respect of any encroachment or overhanging structure on or over such ~treet or any materials, goods or articles of merchandise deposited on such street, or any fence, post, stall or scaffolding erected or set up ~n any such street or in respect of any building or part of a building which projects beyond the regular line of such street 17~ the committee may, subject to the payment of reasonable compensation by notice th th ' ,require e owner or occupier of any building wi in a period of n t i th t 0 ess an six weeks to be specified in such notice o remove or alter an b 1 : ' erected with th y a cony, projection, structure or verandah, or encroaching ~nsa~cbon of the committee, overhanging, projecting into therein y street or into or on any drain, sewer or aqueduct ltemcval or alteration of any balcony, pr0-jection or structure, etc, on payment ofcompeb satlon - 190 (1) the committee may, and if so required by the state government shall, by bye-laws, regulate in respe~t of the erection or re-erection of any building within the municipality or part thereof- - (e) the line of frontage where the building abuts on a street; - power of committee to make bye-laws as to erection or rc-erection of buildings 191-a if under the provisions of any scheme sanctioned under section 192 the erection or re-erection of buildings in a specified area for a specified purpose is prohibited, any person who after such scheme is sanctioned uses any building for such purpose shall, unless it was used for this purpose before the scheme was sanctioned, on conviction by a magistrate be liable to fine which may extend to five hundred rupees, and if after such conviction he continues to use such building for such purpose shall be liable to fine which may extend to fifty rupees for every day during which such use continues - 195 should a bui·lding be begun, erected or re-erected-(a) without sanction as required by section 189(1); or punishment for erection or i'j,!-4!rection of a building on sanction of q building scheme under section 192 penalty for disobedience (b) without notice as required by section 189(2); ar (c) when sanction has been refused, the committee may by notice delivered to the owner within six months from the completion of the building, require the building to be altered or demolished as it may deem necessary within the period specified in such notice; and should it be begun or erected-(d) in contravention of the terms of any sanction granted; or (e) when the sanction has lapsed; or (i> in contravention of any bye-law made under section 190; or, in the case of a building of which the erection has been deemed to be sanctioned under section 193 (4), if it contravenes any scheme sanctioned under section 192; the committee may by notice to be delivered to the owner within six months from the completion of the building require the building to be altered in such manner as it may deem necessary, within the period specified in ruch notice: provided that the committee may, instead of requiring the alteration or demolition of any such building, accept by way of compensation such sum as it may deem reasonable: provided also that the committee shall require a building to be demolished or altered so far as is necessary to avoid contravention of a building scheme drawn up under section 192: provided further that if any notice is issued by the executive officer under this section on the ground that a building has been begun or has been erected in contravention of the terms of any sanction granted or in contravention of any bye-jaw made under \:lection 190 the person to whom the notice is issued may, within fifteen days from the date of service of $uch notice, appeal to the committee, and, subject to the provisions of sections 225, 232 and 236, the decision of the committee shall be final power at committee to stop building operations 195-a (1) where a building is begun as described in section 195 but not completed, the committee may by notice, to be delivered to the owner within six months from the commencement of the building, or from the contravention of the terms of any sanction, or of any bye-law framed under section 190, as the case may be, require the building operations to be discontinued from the date of the service of such notice (2) any person failing to comply with the terms of such notice shall be punishable with a fine which may extend to one thousand rupees and when the non-compliance is a continuing one, with a further fine which may extend to fifty rupees for every day after the first during which the non-compliance continues - 225 (1) any person aggrieved-appeals from orders of (a) by the refusal of a committee under section 193 to sanction the erection or re-erection of a building, or commi~­tee (b) by a notice from a committee under section 171 requiring a street to be drained, levelled, paved, flagged, metalled or provided with proper means of lighting, or declaring a street to be a public street, or under section 195 requiring the alteration or demolition of a building, or (c) by any order made by a committee under the powers conferred upon it by sections 107, 116, 121, 123 or 124, may appeal within thirty days from the date of such prohibition, notice or order to such officer as the state government may appoint for the purpose of hearing such appeals or any or them, or, failing such appointment, to the commissioner in the case of a committee of a first class municipality, or to the deputy commissioner in the case of a committee of a second class municipality; and no such refusal, notice or order shall be liable to be called in question otherwise than by such appeal: provided that, if in the latter case the deputy commissioner or s'uch other officer as aforesaid be himself a member of the committee, the appeal shall lie to the commissioner - - - - offences and prdsecutions authority for prosecutions 228 unless otherwise expressly provided, no court shall take cognizance of any offence punishab1e under this act or any rule or any byelaw thereunder, except on the complaint of, or upon information received from the committee or some person authorized by the committee in this behalf explanation-the committee may authorjze any person and shall be deemed to have authorized any person appointed to this end by the state government, to make oomplaints or give information, without previous reference to the committe~ either generally in regard to all offences against this act and the rules or bye-laws thereunder, or partl c:ularly in regard only to specified offences, or offences of a specified class the person authorized may be authorized by office, if he is president, vice-president, medical officer of health or secretary of the committee, or officer in charge of a police station; in other c;ases the authority must be personal the authority must in all cases be in writing, and may at any time be cancelled by the committee - - - 240 (1) the state government may frame forms for any proceeding of a committee and may make any rules consistent with this act to carry out the purposes thereof and in particular and without prejudice to the generality of the foregoing power may make rules-- - - - - - power of state government to frame forms and make rule • it billfurther to amend the punjab municipal act, 1911, as in force in new delhi (shri p venkatasubbaiah, minister of state in the minis"" 01 home affa,irs)

Parliament_bills

2586402c-d3b5-5d1f-a7c8-cd396188f67c

bill no 235 of 2016 the youth (development and welfare) bill, 2016 byshri nishikant dubey, mp a billto provide for a comprehensive policy for the overall development of youth 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 youth (development and welfare) act, 2016 (2) it extends to the whole of indiashort title, extent and commencementdefinitions2 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) "youth" means all persons aged between eighteen to thirty-five years; and5(c) "youth organisation" means an organisation of youth that provides for universal membership to youths without any discrimination on the basis of race, caste, religion, language, creed or sex and its constitution provides for a democratic functioning in the concerned states or union territories, as the case may be; and(d) "prescribed" means prescribed by rules made under this act103 (1) the appropriate government shall formulate comprehensive policy for the development and welfare of youths, which shall inter-alia provide for:—(a) compulsory and free education including technical education;formulation of comprehensive policies for youths(b) books, stationery and uniform, free of cost; (c) free hostel facilities;15(d) scholarship to meritorious students; (e) free transport facilities; (f) such pocket allowance, as may be prescribed; (g) recreation facilities free of cost; (h) free access to all libraries;20(i) training in sports to every eligible youth and facilities to participate in sports activities;(j) representation of youth organisations in sports associations; and (k) such other facilities, as may be prescribed, for overall welfare of youth, who have represented the country in sports254 the appropriate government shall provide to all youth,—free nutritious meals, medicaland health carefacilities(i) free nutritious meals in schools, colleges, universities, hostels and technical institutions; and(ii) free medical and health care facilities30appointment of expert committee5 (1) the appropriate government shall appoint in every district an expert committeeconsisting of eminent educationists, psychologists and such other members as may be prescribed(2) the expert committee shall recommend to the appropriate government the measures required to be taken to ensure imparting of higher education or vocational training to all youth in the district after class tenth, who desire to pursue higher education or undertake such training356 the appropriate government shall provide,—(a) employment to the youth after completion of their education or vocational training; or40(b) unemployment allowance at such rate, as may be prescribed, till they areprovided with gainful employmentappropriate government to provide employment or unemployment allowance to youthspower to make rules7 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act510(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 reasonseven after more than six decades of independence, the country has yet to evolve a clear-cut policy for the overall welfare of youths of the country the education should be the right of every youth and not a privilege of a few and employment should be guaranteed to them the youth should be directly linked to production process the disparities between the rural and urban youths should be eliminated gradually the youth today is facing serious health problems, absolute inadequacy of sports and cultural facilities, etc a considerable chunk of youth population is still reeling under poverty a proper policy is required to be put in place for comprehensive and overall development of the youths and proper utilization of their energies a comprehensive youth policy for all-round development is, therefore, absolutely necessaryhence, this billnew delhi;nishikant dubeyjuly 4, 2016 financial memorandumclause 3 of the bill provides that appropriate government shall provide compulsory and free education and supply materials like books, stationery and uniform free of cost and pocket allowance to all the youths it also provides for free hostel and transport facilities and scholarships to youths clause 4 provides for nutritious diet free of cost to all the students in schools, colleges, universities and hostels and medical and healthcare facilities to all the youths clause 5 provides for appointment of an expert committee to recommend the type of education and vocational training that is to be imparted to the youth clause 6 provides for employment or unemployment allowance to the youths the expenditure relating to state shall be borne out of the consolidated fund of the respective state however, the expenditure relating to union territories shall be borne out of the consolidated fund of india from their respective consolidated fund 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 incurred from the consolidated fund of india a nonrecurring expenditure of about rupees seven hundred crore is also likely to be incurred memorandum regarding delegated legislationclause 7 of the bill empowers the central government to make rules for carrying out the purpose 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 a comprehensive policy for the overall development of the youths in the country and for matters connected therewith or incidental thereto————(shri nishikant dubey, mp)gmgipmrnd—2596ls(s3)—13102016

Parliament_bills

f3899fd0-4b22-5278-9ec1-dc3f5c41300c

bill no l of 2018 the national commission for social security benefits bill, 2018 a billto provide for the constitution of a national commission for social security benefits to undertake regular review of core social security benefits provided by the government to the citizens and for matter concept therewith or incidental theretobe it enacted by parialment in the sixty-ninth year of the republic of india as follows:— chapter i preliminarydefinitions2 in this act, unless the context otherwise requires:—(a) "chairperson" means the chairperson of the national commission for social security benefits;(b) "commission" means the national commission for social security benefits constituted under section 3;5(c) "comprehensive report" means a report submitted by sub-commission after every five years with audit findings and proposed recommendations, regarding the social security benefit under section 6;10(d) "member" means a member of the commission or sub-commission thereof;and(e) "prescribed" means prescribed by rules made under this act(f) "social security benefits" means schemes, policies and acts of the government of india for socio-economic upliftment of its citizens as specified in the schedule;15(g) "sub-commission" means the sub-commission for a specific central government scheme, policy or act, constituted under section 6; chapter ii national commission for social security benefits203 (1) the central government shall by notification in the official gazette constitute a commission to be known as the national commission for social security benefits to exercise the powers conferred on, and to perform the functions assigned to it, under this act(2) the commission shall consist of—constitution of the national commission for social security benefits25(a) a chairperson, nominated by the central government from amongst persons of ability, integrity and standing who has at least fifteen years of professional work experience committed to the cause of promoting socio-economic development across communities;30(b) five members to be nominated by the central government from amongst persons of ability, integrity and standing who have professional experience in promoting socio-economic development across communities, with at least one member each from amongst persons belonging to the scheduled castes and scheduled tribes, respectively; 4 (1) the chairperson and every member shall hold office for the term, not exceeding five years, as may be prescribed by the central government in this behalf35(2) the central government shall remove a person from the office of chairperson or a member referred to in sub-section (2) of section 3 if that person—term of office and conditions of service of chairperson and members(a) is found to be of unsound mind by a court of competent jurisdiction; (b) becomes an undischarged insolvent;40(c) is convicted and sentenced to imprisonment by a court of competent jurisdiction for an offence which in the opinion of the central government involves moral turpitude(d) is found not to possess the requisite qualifications and experience, as may be prescribed in this behalf;(e) refuses to act or becomes incapable of acting;45(f) is, without taking leave from the commission, absent from three consecutive meetings of the commission; and(g) in the opinion of the central government has so abused the position of chairperson or member so as to render his continuance detrimental to public interest:provided that no person shall be removed under this clause until that person has been given an opportunity of being heard in the matter5(3) a vacancy caused under sub-section (2), shall be filled within one month from the date of occurrence of the vacancy10(4) if a casual vacancy occurs in the office of the chairperson or any member, whether by reason of his death, resignation of removal, such vacancy shall be filled up by the central government by making a fresh appointment and the member so appointed shall hold office for the remainder of the term(5) the salaries and allowances payable to, and other terms and conditions of service of the chairperson and functioning shall be such as may be prescribed5 (1) the central government shall provide suitable officers and employees to the commission for its efficient fursting under this actofficers and employees of the commission15(2) the salaries and allowances payable to, and other terms and conditions of service of officers and employees shall be such as may be prescribed6 (1) the commission shall appoint sub-commissions for each social security benefit, as specified in the schedule to this act;(2) each sub-commission shall consist of :power to constitute sub- commissions of the commission20(a) a sub-commission head, with experience in the field of the particular social security benefit the sub-commission has been constituted for, to be nominated by the commission25(b) three members from amongst persons of ability, integrity and standing who have professional experience in working with the particular social security benefit with at least one member each from amongst persons belonging to the scheduled castes and scheduled tribes, respectively to be nominated by the commission; (3) the commission shall have powers to remove a member from a sub-commission on any grounds as specified in sub-section (2) of section 4(4) the allowances payable to members appointed to the sub-commissions shall be decided by the commission30 chapter iii functions of the commission and sub-commissions35functions of the commission and sub- commissions40457 (1) the sub-commissions for each social security benefit, shall audit the respectiveschemes, policy or act, as the case may be, and recommend changes with respect to remunerations, eligibility, outreach, exclusions, scale by performing the following functions, namely—(a) undertaking research studies and evaluating effectiveness for proceduralimprovements;(b) making policy suggestions to the central government to ensure that interestsof the beneficiaries are taken care of;(c) undertaking consultations with civil society organisations, governmentofficials and intended beneficiaries in their research;(d) undertaking non-partisan research or call for special studies and investigationsinto reasons for and problems arising out of, exclusion from social security schemes;(e) making recommendations to central government for effective implementationof policies and schemes; and(f ) such other functions as may be assigned by the commission(2) each sub-commission shall submit a comprehensive report after every five years to the central government, laying down audit findings and proposed recommendations(3) the commission shall monitor the fucntioning of the sub-commissions through:(a) setting up and dissolving sub-commission; (b) ensuring non-partisan character of sub-commissions;5(c) seeking and disbursing funds for sub-commissions from the central government 8 (1) the commission shall meet as and when necessary and shall meet at such time and place as the chairperson may think fit10meetings of the commissions and sub- commission(2) the sub-commission shall meet as and when necessary and at least biannually with no more than eight months elapsing between two meetings(3) the commission shall regulate its own procedure and the procedure of the sub-commissions15 chapter iv finance, accounts and auditgrants by central government9 (1) the central government shall, after due appropriation made by parliament by law in this behalf provide to the commission by way of grants such sums of money as the central government may think fit for being utilized for the purpose of this act20(2) the commission may spend such sums as it thinks fit for performing the functions under this act, including further transfers to sub-commisions, and such sums shall be treated as expenditure payable out of grants under sub-section (1)10 the central government shall cause the reports by the sub-commissions to be laid, as soon as may be, after the reports are received, before each house of parliamentcomprehensive reports to be laid before parliament25 chapter v miscellaneous11 the chairperson, the members, officers and the other employees of the commission, including those of the sub-commissions, shall be deemed to be public servants within the meaning of section 21 of the indian penal codechairperson, members and staff of the commission and sub-commissions to be public servants3012 the central government shall consult the commission or the sub-commissions on all major policy matters affecting particular social security schemescentral government to consult the commission and sub- commissions13 (1) the central government may, by notification in the official gazette, make rules for carrying out the provisions of this actpower 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—35(a) additional eligibility criteria for appointment as the chairperson or member ofthe commission or the sub-commission;(b) salaries and terms and conditions of service of chairperson and members ofthe commission and the sub-commissions;(c) additional ground for removal of the chairperson or members from the commission or sub-commissions510(3) 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 session and if before the expiry of the session immediately following the session or successive sessions aforesaid, both houses agree in making any modificiation 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 schedule(see section 2 and section 6)(1) national social assistance program (2) national food security act (3) mahatma gandhi national rural employment guarantee program (4) pradhan mantri krishi sinchai yojana (5) national health mission (6) national education mission (7) pradhan mantri jan aarogya yojana statement of objects and reasonsindia has been one of the fastest growing large economies of the world, experiencing double digit growth rates and development across various sections of the society almost every scholar would agree with how some benefits of india's spectacular growth have reached the poorest, the extent of which has been questionable, through a large number of central government policies and schemes targeted towards the socio-economically deprivednational social assistance program (nsap), public distribution systems (pds), national rural employment guarantee act (nrega), integrated child development services (icds) national rural health mission (nrhm) are few or the developmental policies by the central government these have provided benefits such as pensions, employment, food grains, education and healthcare to the most underprivileged communities such as the poor, unemployed rural population or the disabled or the old, or children and the medically ill, moving them above on ladders of socio-economic well-beingwhile crucial and highly valued by the beneficiaries, many characteristics of the schemes have been repeatedly said to be inadequate by scholars and common people central government's contributions as pensions under nsap have remained constant for over a decade now to rs 200 per month: 35 kgs of rice/wheat per family under the national food security act has been found to be inadequate for large families anaganwadi and asha workers have been organising themselves for strikes and demonstrations to demand payments of rs 18,000 whereas the government has agreed to increase it to only rs 4500; and so on there is clearly, a gap between various metrics of operation of these schemes: eligibility, outreach exclusions, scale, in terms of what the stakeholders should be entitled to and what they actually receivethis bill attempts to set up a commission which shall conduct various audits of individual benefits through its sub-commissions, and give recommendations, every five years, for suitable alignment of the policies in order to cater to the intended beneficiaries and other stakeholders effectivelyhence this billritabrata banerjee financial memorandumclause 3 of the bill seeks to constitute a national commission for social security benefits, which will further appoint sub-commissions in accordance with clause 6 clause 9 provides that the central government shall provide grants to the commission the bill, therefore, if enacted would involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees five hundred crore per annum from the consolidated fund of india would be involved a non-recurring expenditure of about rupees two hundred 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 will relate to matters of details only, the delegation of legislative power is of normal character———— abillto provide for the constitution of a national commission for social security benefits to undertake regular review of core social security benefits provided by the government to the citizens and for matter concept therewith or incidental thereto————(shri ritabrata banerjee, mp)mgipmrnd—2360rs(s3)—02-08-2019

Parliament_bills

24be054c-6706-55d8-b630-6d2a2f84399d

the tra vancore·cochin state legislature (delegation of pow1rs) bill~ 1956(as introduced in loit sabra) the travancore-cochin state legislature (delegation of powers) bill, 1956 (as introduced in lok sabha) a billto confer on the president the power of the legislature of the state of travancore-icochin to make laws be it enacted by parliament in the seventh year of the republic of india as follows:-1 this act may be called tqe travancore-cochin state legisla- short title ture (delegation of powers)' act, 1956 s 2 in this act, "proclamation" means the proclamation issued on definition the 23rd day of march, 1956, by the president under clause (1) of hticle 356 of the constitution 3 (1) the power of the legislature of the state of travancore- conferment cochin to m~ke laws, which ha been declared by the proclama- p~e~~ent 10 tion to be exercisable by or under the authority of parliament, is of the h b f ed th p 'd t power of the ere y con err on e resl en state legis-- (2) in the exercise 'of the said power, the president may, from lature time to time, whether parliament is or is not in session, enact as a president's act a bill containing such provisions as he considers is necessary: provided that before enacting any such act, the president shall, whenever he considers it practicable to do so, consult a committee constituted for the purpose consisting of ten members of the house of the people nominated by the speaker and five members of the 20 council of states nominated by the chairman (3) every act enacted by the president under sub-section (2) shall, as soon as may be after enactment, be laid before each house of parliament (4) either house of parliament may, by resolution passed within seven days -from the date on which the act has been laid before it s under sub-section (3) direct any modifications to be mnde in the act and if the modifications are agreed to by the other house of parliament during the session in which the act has been so laid before it, such modifications· shall be given effect to by the president by enacting an amending act under sub-sectkn (2): 10 provided that nothing in this sub-section shall affect the validity of the act or of any action taken thereunder before it is so amended statement of objects and reasonsunder the proclamation of the president, dated the 23rd march, 1956, the power of t~e legislature of the travancore-cochin state are now exercisable by or under the authority of parliament such legislative measures, as may be neces8ary for the state, can be taken up by parliament only by postponing its business and even then, it is likely that parliament may not have the time to deal with all legislative measures for the state it is therefore proposed that parliament should, in accordance with the provisions of article 357 (1) of the constitution, confer by law on the president the powe:r of the legislature of the state of travancore-cochin to make laws for the state the present bill is intended to give effect to this proposal b n datar new delhi; the 16th april, 1956 - a bill to confer on the president the power of the legislature of the state of travancore-cochin to make laws (shri b n datar, minister in the ministry of home affairs)

Parliament_bills

474e3ed8-437b-5e11-b3c3-13665324aa6a

am no • , 1115 - me monopolies and restrictive trade pracllas (amendment) bill, 1985 a billfurther to amend the monopolies and restrictive trade practices act, 1989 b" it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 this act may be called the monopoues and re&trictive trade short practices (amendment) act, 1985 title 2 in the monopolies and rstrictive trade- practices act, 1969, in amend-s section 20, in clause (a)', for the words "twenty crores", the words "one ment of hundred crores" shall be/substituted ~~~of statement of objects and reaeonsthe asset· limit for mrtp companies was fixed in 1969 at rs 20 crores having regard to the considerable increase' in the coat and the economic size of projects that has taken place since then, it is proposed to revile this limit to rs 100 crores ' 2 the bill seeks to achieve' the above objec~jve new drlht; the 30th march, 1985 veerendra patil " - annexure extract from the monopoues and restrictive trade practices act, 1963 (54 of 1969) - •- chapter iii concentration ojp economic poweir part a20 this part shall apply ~ (a) an undertaking if the total value of-(i) the assets of such undertaking, or undertakinl to which this part applies (ii) the assets of such undertaking together with the assets of its inter-connected undertakings, is not less than twenty crores of ru~; - - - - '" , a billfurther to amend the monopolies tdd restrictive trade practices act, 1969 (sim veerenc!rg petit, minibter of i, ani company affairs)

Parliament_bills

dda748fd-d9d2-5012-a6d7-e9eda7de861d

bill no 13 of 2011 the appropriation (railways) bill, 2011 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 2010-11 for the purposes of railways be it enacted by parliament in the sixty-second year of the republic of india as follows:—1 this act may be called the appropriation (railways) act, 2011short title issue of rs 4236,12,32,000 out of the consolidated fund of india for the financial year 2010-11appropriation the schedule(see sections 2 and 3)| 1 | 2 | 3 ||---------------|-------------------------------------------------------|--------------------|| no | services and purposes | sums not exceeding || of | | || voted by | charged on the | total || vote | | || parliament | consolidated fund | || 1 | railway board | 9,01,00,000 || 3 | general superintendence and services on railways | 148,54,78,000 || 4 | repairs and maintenance of permanent way and works | 222,29,66,000 || 6 | repairs and maintenance of carriages and wagons | 53,28,39,000 || 7 | repairs and maintenance of plant and equipment | 64,07,13,000 || 8 | operating expenses—rolling stock and equipment | 362,42,55,000 || 9 | operating expenses—traffic | 577,21,86,000 || 10 | operating expenses—fuel | 594,83,64,000 || 11 | staff welfare and amenities | 185,46,35,000 || 12 | miscellaneous working expenses | 260,81,19,000 || 13 | provident fund, pension and other retirement benefits | 531,24,13,000 || 16 | assets—acquisition, construction and replacement— | || capital | 968,48,72,000 | 80,00,00,000 || railway funds | 1,000 | || t | | || o ta l | | || | 3977,69,41,000 | 258,42,91,000 || 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 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 2010-11mamata banerjee ———— president's recommendation under article 117 of the constitution of india[copy of letter no 2010-b-402/bs/2, dated the 1st march, 2011 from kumari mamata banerjee, minister of railways to the secretary-general, lok sabha]the president, having been informed of the subject matter of the proposed appropriation 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 2010-11 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 2010-11for the purposes of railways————(kumari mamata banerjee, minister of railways)

Parliament_bills

39755e36-02da-51d3-a3fc-d7c5ff2f9562

bill no lxix of 2008 the railway property (unlawful possession) amendment bill, 2008 a billto amend the railway property (unlawful possession) act, 1966be it enacted by parliament in the fifty-ninth year of the republic of india as follows:—1 (1) this act may be called the railway property (unlawful possession) amendment 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, appoint29 of 1966amendment of section 32 in the railway property (unlawful possession) act, 1966 (hereinafter referred to as the principal act), in section 3,—(i) for the marginal heading, the following marginal heading shall be substituted, namely:—''penalty for theft, dishonest misappropriation or unlawful possession of railway property''; (ii) for the words ''whoever is found, or is proved'', the words ''whoever commits theft, or dishonestly misappropriates or is found, or is proved'' shall be substituted;(iii) after clause (b), the following explanation shall be inserted, namely:—45 of 1860''explanation—for the purposes of this section, ''theft'' and ''dishonest misappropriation'' shall have the same meanings as assigned to them respectively in section 378 and section 403 of the indian penal code'' 3 in section 4 of the principal act,—amendment of section 4(i) for the marginal heading, the following marginal heading shall be substituted, namely:—''punishment for abetment, conspiracy or connivance at offences'';(ii) for the words ''any owner'', the words ''whoever abets or conspires in the commission of an offence punishable under this act, or any owner'' shall be substituted(iii) the following explanation shall be inserted, namely:—45 of 1860''explanation—for the purposes of this section, the words ''abet'' and''conspire'' shall have the same meanings as assigned to them respectively in sections 107 and 120a of the indian penal code'' 4 in section 8 of the principal act,—amendment of section 8(i) for the marginal heading, the following marginal heading shall be substituted, namely:—''inquiry how to be made'';(ii) in sub-section (1), for the words ''when any person is arrested'', the words''when an officer of the force receives information about the commission of an offence punishable under this act, or when any person is arrested'' shall be substituted statement of objects and reasonsthe railway property (unlawful possession) act was enacted in the year 1966 so as to bring within its ambit the unlawful possession of goods entrusted to the railways and to make the punishment for such offences more deterrent it was also intended to equip the railway protection force with requisite powers of investigation and prosecution for offences related to railway property2 since the enactment of the act, the railway protection force has safeguarded the railway property against unlawful possession, theft, etc and has gained adequate expertise in handling such matters at present sections 3 and 4 of the act related to the offences of unlawful possession and theft of railway property do not cover the offences due to abetment or conspiracy to an offence of theft and misappropriation of railway property it has been realised that the ambit of sections 3 and 4 needs to be enlarged so as to cover all facets of crime related to the theft of railway property to make the act more effective in curbing the offence of theft of railway property it is also necessary to amend section 8 of the act so that an inquiry officer can proceed to inquire into thefts of railway property on receipt of information about the commission of an offence punishable under the act3 the bill seeks to achieve the above objectsnew delhi;lalu prasadthe 10th december, 2008 annexure extracts from the railway property (unlawful possession) act, 1966 (29 of 1966)| | | gm | | ||------|------|--------|------|-----|3 whoever is found, or is proved to have been, in possession of any railways property reasonably suspected of having been stolen or unlawfully obtained shall, unless he proves that the railway property came into his possession lawfully, be punishable—penalty for unlawful possession of railway property(a) for the first offence, with imprisonment for a term which may extend to fiveyears, or with fine, or with both and in the absence of special and adequate reasons to be mentioned in the judgment of the court, such imprisonment shall not be less than one year and such fine shall not be less than one thousand rupees;(b) for the second or a subsequent offence, with imprisonment for a term which may extend to five years and also with fine and in the absence of special and adequate reasons to be mentioned in the judgment of the court, such imprisonment shall not be less than two years and such fine shall not be less than two thousand rupeespunishment for connivance at offences4 any owner or occupier of land or building, or any agent of such owner or occupier incharge of the management of that land or building, who willfully connives at an offence against the provisions of this act, shall be punishable with imprisonment for a term which may extend to five years, or with fine, or with both| | | | | ||------|------|------|------|-----|8 (1) when any person is arrested by an officer of the force for an offence punishable under this act or is forwarded to him under section 7, he shall proceed to inquire into the charge against such personinquiry how to be made against arrested persons ———— a billfurther to amend the railway property (unlawful possession) act, 1966————(shri lalu prasad, minister of railways)

Parliament_bills

1e261b7a-8f7d-5ab7-906b-9dc3dc43f323

bill no 127 of 2011 the consumer protection (amendment) bill, 2011 a billfurther to amend the consumer protection act, 1986be it enacted by parliament in the sixty-second year of the republic of india as follows:— 1 (1) this act may be called the consumer protection (amendment) act, 2011short title and commencement(2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint568 of 1986amendment of section 22 in section 2 of the consumer protection act, 1986 (hereinafter referred to as the principal act), in sub-section (1),—(i) in clause (aa), for the word "means", the word "includes" shall be substituted; (ii) in clause (c), after sub-clause (v), the following sub-clause shall be inserted, namely:—10"(va) he has suffered a loss in pursuance of an unfair contract enteredinto by him;";(iii) in clause (f), for the word "means", the word "includes" shall be substituted; (iv) for clause (g), the following clause shall be substituted, namely:—'(g) "deficiency" include—5(i) any fault, imperfection, shortcoming or inadequacy in the quality,nature and manner of performance which is required to be maintained by or under any law for the time being in force or has been undertaken to be performed by a person in pursuance of a contract or otherwise in relation to any service;10(ii) any act of omission or commission which causes any damage tothe consumer on account of negligence or consciously withholding of relevant information to the consumer;';(v) after clause (g), the following clause shall be inserted, namely:—43 of 195115'(ga) "political party" shall have the meaning assigned to it under clause(f) of sub-section (1) of section 2 of the representation of the people act, 1951;'; (vi) after clause (h), the following clause shall be inserted, namely:—'(ha) "electronic form" shall have the meaning assigned to it under clause(r) of sub-section (1) of section 2 of the information technology act, 2000;';21 of 200020(vii) in clause (r), after sub-clause (6), the following sub-clauses shall be inserted, namely:—"(7) after selling such goods or rendering of such services, fails to issue bill or cash memo or receipt for the goods sold or service rendered;25(8) after selling such goods or rendering of such services, refuses to take back or withdraw the goods or withdraw or discontinue the service and refuses to refund the consideration thereof, if paid, within a period of thirty days after the receipt of goods or availing of services it is so requested by the consumer;(9) discloses to any other person any personal information given in confidence by the consumer:30provided that disclosure of personal information given with express or implied consent of the consumer or under provisions of any law in force or in public interest shall not be constructed as a deficiency of service': (viii) after clause (r), the following clause shall be inserted, namely:—'(s) "unfair contract" means a contract which contains any one or more of the following clauses:—35(i) requires excessive security deposits to be given by a party tothe contract for the performance of contractual obligations; or(ii) impose any penalty on a party to the contract for the breachthereof which is wholly disproportionate to the loss ocurred due to such breach to the other party to the contract; or40(iii) refuses to accept early repayment of debts on payment ofapplicable penalty;(iv) entitles a party to the contract to terminate without reasonablecause the contract unilaterally'amendment of section 93 in section 9 of the principal act, in clause (a), after the proviso, the following proviso shall be inserted, namely:—"provided further that in a district where no district forum has been established or if established, there exists at any time vacancy in the office of the president or a member, in such case, the state government may, by notification, direct that—5(a) a district forum, as specified in the notification, shall exercise the jurisdiction in respect of such district forum as may be specified in the notification; or10(b) the president or a member of a district forum, as the case may be, shall exercise the power or discharge the functions of the president or the member, as the case may be, of any other district forum as may be specified in the notification "4 in section 10 of the principal act,—amendment of section 10(i) in sub-section (1), in clause (b),—15(i) in the opening portion, for the words "two other members", the words"not less than two and not more than such number of members, as may be prescribed, and at least" shall be substituted;(ii) in sub-clause (iii), after the words "public affairs", the words"consumer affairs" shall be inserted;20(iii) after sub-clause (iii), the following proviso and explanation shall be inserted, namely:—'provided that not more than fifty per cent of the members shall be from amongst persons having a judicial background25explanation—for the purpose of this clause, the expression"persons having judicial background" shall mean persons who have served as a presiding officer for at least one year in a judicial court:'; (iv) in the proviso,—30(a) in the opening portion, for the words "provided that a person shall be disqualified for appointment", the words "provided further that a person shall be disqualified for appointment or for continuation as such" shall be substituted;(b) after clause (e), the following clause shall be inserted namely:—"(ee) is or continues to be, after appointment, a member or office bearer of any political party; or";35(ii) after sub-section (1a), the following sub-section shall be inserted, namely:—40"(1b) the state governments may, if it is of the opinion that any person recommended by the selection committee under sub-section (1a) has not been found fit for such appointment, it may, within a period of two months from such recommendation and for reasons to be recorded in writing, refer the matter to the selection committee for fresh recommendation"; (iii) in sub-section (2),—(a) after the first proviso, the following provisos shall be inserted, namely:—45"provided further that a person appointed as a president of the district forum shall also be eligible for re-appointment in the manner provided in sub-section (1a):5 provided also that the selection committee shall take intoconsideration the observations or performance appraisal report, if any,made by the president of the state commission in respect of the presidentor member of the district forum being considered for re-appointmentas such:"; (b) in the second proviso, for the words "provided further", the words"provided also" shall be substituted; (iv) after sub-section (3), the following sub-section shall be inserted at the end,namely:—10 "(4) the president or member of the district forum, on ceasing to holdoffice as such, shall not appear, act or plead before any district forum in thatstate in which he had been as the president or member, as the case may be, ofthe district forum"15 5 after section 10 of the principal act, the following section shall be inserted,namely:—insertion ofnew section10astaff of district forum"10a (1) the state government shall determine the nature and categories of the officers and other employees required to assist the district forum in the discharge of its functions and provide the district forum with such officers and other employees as it may think fit20(2) the officers and other employees of the district forum shall discharge their functions under the general superintendence of the president(3) the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the district forum shall be such as may be prescribed by the state government:25provided that officers and other employees employed on or before the commencement of the consumer protection (amendment) act, 2011, in a district forum, shall continue to be employed as such unless the nature and categories thereof has been determined by the state government"amendment of section 11306 in section 11 of the principal act, after sub-section (2), the following sub-section shall be inserted, namely:—"(3) (a) the jurisdiction, powers and authority of the district forum may be exercised by benches thereof(b) a bench may be constituted by the president with one or more members as the president may deem fit:35 provided that the single member bench shall exercise jurisdiction, power and authority in relation to such matters as may be prescribed by the state government in consultation with the state commission and it shall not, in any case, dispose of any case fixed for final hearing"407 after section 11 of the principal act, the following section shall be inserted, namely:—insertion of new section11acircuit benches"11a the district forum shall ordinarily function in the district headquarters and perform its functions at such other place, as the state government may, in consultation with the state commission, notify in the official gazette from time to time" 8 in section 12 of the principal act,—amendment of section 1245(a) in sub-section (1), in the opening portion, after the words "agreed to be provided", the words "or in respect of any restrictive trade practice or unfair trade practice adopted" shall be inserted;(b) in sub-section (2), after the words "in such manner", the words and brackets"(including electronic form)" shall be inserted;(c) in sub-section (3),—(i) in the second proviso, for the words "twenty-one days", the words"twenty-eight days" shall be substituted;5(ii) after the second proviso, the following proviso shall be inserted, namely:—10"provided also that if the district forum does not decide the issue of admissibility of the complaint within the period specified in the second proviso, it shall be deemed to have been admitted except in the case where the complainant has failed to appear before the district forum on the day of hearing without any reasonable ground"9 in section 14 of the principal act,—amendment of section 14(a) in sub-section (1),—15(i) in the opening portion, after the words "about the services", the words"or restrictive trade practices or unfair trade practices" shall be inserted;(ii) in clause (c), after the word "by the complainant", the words "along with reasonable rate of interest on such price or charges as may be decided by the district forum" shall be inserted;20(iii) in clauses (g), (h) and (ha), after the word "hazardous", the words "or unsafe" shall respectively be inserted;(iv) in clause (hb), in the first proviso, for the words "five per cent", the words "twenty-five per cent" shall be substituted; (b) in sub-section (2a), after the proviso, the following proviso shall be inserted, namely:—25"provided further that the other member shall give his opinion on such point or points referred to him within a period of three months from the date of such reference"amendment of section 1510 in section 15 of the principal act, in the second proviso, the words "or twentyfive thousand rupees, whichever is less" shall be omitted3011 in section 16 of the principal act,—amendment of section 16(i) in sub-section (1), in clause (b)—(a) in the opening portion, for the words "and one of whom" the words"at least one of whom" shall be substituted;35(b) in sub-clause (i), for the words "thirty-five years", the words "fortyfive years" shall be substituted;(c) in sub-clause (iii) ,—(a) for the words "ten years", the words "twenty years" shall be substituted;40(b) after the words "public affairs", the words "consumer affairs"shall be inserted;(c) in the first proviso, in the explanation, for the words "ten years", the words "twenty years" shall be substituted;(d) in the second proviso,—45(i) after the word "appointment", the words "or for continuation as such" shall be inserted;(ii) after clause (e), the following clause shall be inserted, namely:—"(ee) is or continues to be, after appointment, a member or office bearer of any political party; or";5(ii) in sub-section (1a), for the words, brackets and figure "under sub-section(1)", the words, brackets, letter, and figure "under clause (b) of sub-section (1)" shall be substituted;(iii) after sub-section (1a), the following sub-section shall be inserted, namely:—10"(1aa) the state governments may, if it is of the opinion that any person recommended by the selection committee under sub-section (1a) has not been found fit for such appointment, it may, within a period of two months from such recommendation and for reasons to be recorded in writing, refer the matter to the selection committee for fresh recommendations";15(iv) in sub-section (1b), in clause (iii), the following proviso shall be inserted, namely:—"provided that the president or the members, as the case may be, shall give his or their opinion on the point or points referred to him or them within a period of three months from the date of such reference"20(v) in sub-section (3), after the second proviso, the following proviso shall be inserted, namely:—"provided also that the selection committee shall take into consideration the observations or performance appraisal report, if any, made by the president of the national commission in respect of the member of the state commission being considered for re-appointment:";25(vi) after sub-section (4), the following sub-section shall be inserted at the end, namely:—"(5) the president or member of the state commission, on ceasing to hold office as such, shall not appear, act or plead before the state commission or any district forum in that state in which he had been as the president or member, as the case may be, of the state commission"3012 after section 16 of the principal act, the following section shall be inserted, namely:—staff of state commission35"16a (1) the state government shall determine the nature and categories of the officers and other employees required to assist the state commission in the discharge of its functions and provide the commission with such officers and other employees as it may think fit(2) the officers and other employees of the state commission shall discharge their functions under the general superintendence of the president40(3) the salaries and allowances payable to and the other terms and conditions of service of, the officers and other employees of the state commission shall be such as may be prescribed by the state government:provided that the officers and other employees employed on or before the commencement of the consumer protection (amendment) act, 2011, in a state commission, shall continue to be employed as such unless the nature and categories thereof has been determined by the state government"45amendment of section 1913 in section 19 of the principal act, in the second proviso, the words "or rupees thirty-five thousand, whichever is less" shall be omitted14 after section 19a of the principal act, the following section shall be inserted, namely:—"19b without prejudice to the provisions contained in section 18, the state commission shall have the power to review any order made by it, when there is an error apparent on the face of record"515 in section 20 of the principal act,—insertion of new section 19bpower of commission to review order amendment of section 20(i) in sub-section (1), in clause (b)—(a) in the opening portion, for the words "and one of whom" the words"at least one of whom" shall be substituted;10(b) in sub-clause (i), for the words "thirty-five years", the words "fiftyfive years" shall be substituted;(c) in sub-clause (iii) ,—(a) for the words "ten years", the words "thirty years" shall be substituted;15(b) after the words "public affairs", the words ",consumer affairs"shall be inserted;(c) for the explanation, the following explanation shall be substituted, namely:—20'explanation— for the purposes of this clause, the expression"persons having judicial background" shall mean persons who are or have been a judge of a high court or supreme court:';(d) in the second proviso,—(i) after the word "appointment", the words "or for continuation as such" shall be inserted;25(ii) after clause (e), the following clause shall be inserted, namely:—"(ee) is or continues to be, after appointment, a member or office bearer of any political party; or";(e) in the third proviso, after clause (a), the following clause shall be inserted, namely:—30"(aa) the president of the national commission - member;";(ii) after the third proviso, the following proviso shall be inserted, namely:—35"provided also that the central government may, if it is of the opinion that any person recommended by the selection committee under this section has not been found fit for such appointment, it may, within a period of two months from such recommendation and for reasons to be recorded in writing, refer the matter to the selection committee for fresh recommendations"; (iii) in sub-section (1a), in clause (iii), the following proviso shall be inserted, namely:—40"provided that the president or the members, as the case may be, shall give his or their opinion on the point or points referred to him or them within a period of three months from the date of such reference" (iv) for sub-section (2), the following sub-section shall be substituted, namely:—"(2) the conditions of service of the members of the national commission shall be the same as are applicable to a judge of a high court:45provided that the salary or honorarium and other allowances payable to the members of the national commission shall be such as may be prescribed by the central government'';(v) after sub-section (4), the following sub-section shall be inserted, namely:—"(5) a member of the national commission, on ceasing to hold office as such, shall not appear, act or plead before the national commission or any state commission or district forum"5insertion of new section 22e16 after section 22d of the principal act, the following section shall be inserted, namely:—power of commission to seek assistance10"22e where the national commission or the state commission, as the case may be, on application by a complainant or otherwise, is of the opinion that it involves the larger interest of consumers, it may direct any individual or organisation or expert to assist the national commission or the state commission, as the case may be"amendment of section 2317 in section 23 of the principal act, in the second proviso, the words "or rupees fifty thousand, whichever is less" shall be omittedamendment of section 2518 for section 25 of the principal act, the following section shall be substituted, namely:—15"25 (1) every order made by the district forum, the state commission or the national commission shall be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the district forum, the state commission or the national commission to send, in case of its inability to execute such order, to the court within the local limits of whose jurisdiction,—enforcement of orders of district forum, state commission or national commission20(a) in the case of an order against a company, the registered office of thecompany is situated; or(b) in the case of an order against any other person, place where the person concerned voluntarily resides or carries on business or personally works for gain, is situated25 30(2) where any order made by the district forum, state commission or the national commission, as the case may be, is not complied with, such person not complying with the order shall be required to pay not less than five hundred rupees or one-half per cent of the value of the amount awarded, whichever is higher, for each day of delay of such non-compliance of the order till it is paid, in addition to the payment of the awarded amount(3) without prejudice to the provisions contained in sub-sections (1) and (2), where any order made under this act is not complied with, the district forum or the state commission or the national commission, as the case may be, may order the property of the person, not complying with such order to be attached35(4) no attachment made under sub-section (3) shall remain in force for more than three months at the end of which, if the non-compliance continues, the property attached may be sold and out of the proceeds thereof, the district forum or the state commission or the national commission may award such damages, as it thinks fit, to the complainant and shall pay the balance, if any, to the party entitled thereto4045(5) where any amount is due from any person under any order made by a district forum, state commission or the national commission, as the case may be, the person entitled to the amount may make an application to the district forum, the state commission or the national commission, as the case may be, and such district forum or the state commission or the national commission may issue a certificate for the said amount to the collector of the district (by whatever name called) and the collector shall proceed to recover the amount in the same manner as arrears of land revenue50(6) notwithstanding the provisions contained in this section, it shall be the duty of the party against whom the order is passed by the district forum or the state commission or the national commission, as the case may be, to report back to the district forum or the state commission or the national commission, as the case may be, about the status of implementation of the order and the proceedings would be deemed to be continuing till the implementation of the order and it shall be the responsibility of the district forum or the state commission or the national commission, as the case may be, to monitor the same till its implementation and to take appropriate penal action wherever necessary"5amendment of section 2719 in section 27 of the principal act, in sub-section (2), the words "on suchconferment of powers" and the words "on whom the powers are so conferred" shall be omitted20 after section 28a of the principal act, the following sections shall be inserted, namely:—insertion of new sections 28b and 28c10power to call for information"28b (1) the central government may, by a general or special order, call uponthe national commission to furnish, periodically or as and when required any information concerning the pendency of cases in such form as may be prescribed15(2) the state government may, by a general or special order, call upon the statecommission or any district forum to furnish, periodically or as and when required any information concerning the pendency of cases in such form as may be prescribed by the state governmentreturns and reports28c (1) every district forum shall furnish to the state commission at such timeand in such form and manner as may be specified by regulations the returns and statements and particulars in regard to pendency of cases before the district forum20(2) every state commission shall furnish to the national commission and thestate government at such time and in such form and manner as may be specified by regulations the returns and statements and such particulars in regard to pendency of cases before the state commission or the district forum25(3) the national commission shall furnish to the central government at suchtime and in such form and manner as may be specified by regulations the returns and statements and particulars in regard to pendency of cases before the national commission, state commission and the district forum30| ( ||--------------------------------------------------------------------------------------------|| shall publish all data relating to pendency of cases (including the details of filing of a || case or application and disposal thereof, daily cause list and orders passed on such || date and other related information) on their respective website |21 in section 30 of the principal act,—amendment of section 3035(a) in sub-section (1), for the words and figures "and section 23", the words, figures, brackets and letter "section 23 and sub-section (1) of section 28b" shall be substituted;(b) in sub-section (2),—(i) after the word and figures "section 10", the words, brackets, figures and letter "sub-section (3) of section 10a" shall be inserted;40(ii) for the words, brackets, letter and figures "and clause (b) of subsection (1) and sub-section (2) of section 16 of this act", the words, brackets, letters and figures "clause (b) of sub-section (1) and sub-section (2) of section 16, sub-section (3) of section 16a and sub-section (2) of section 28b of this act or any other matter which is to be, or may be, required to be prescribed" shall be substituted statement of objects and reasonsthe consumer protection act, 1986 (the said act) was enacted by parliament to provide for better protection of the interests of consumers and for that purpose to make provision for establishment of consumer councils and other authorities for the settlement of consumer disputes, and for matter connected therewith the aforesaid act has been amended in the years 1991, 1993 and 2002 to make the provisions of the act more effective2 although, the working of the consumer dispute redressal agencies has served the purpose under the said act to a considerable extent, the disposal of cases has not been as quick due to the various constraints several shortcomings have been noticed while implementing various provisions of the act with a view to widening and amplifying the scope of some of the provisions of the said act, to facilitate faster disposal of cases and to rationalize the qualifications and procedure of selection of the presidents and members of the national commission, state commission and district forum, it has been felt necessary to amend the said act the consumer protection (amendment) bill, 2011, inter alia, makes the following provisions, namely:—(a) define the expression 'unfair contract' and include the same within the scope of the act;(b) confer power upon the state government to direct, by notification,—(i) that a district forum shall exercise the jurisdiction of any other district where no district forum has been constituted; or(ii) that the president or a member of a district forum shall discharge the functions of president or members of any other district forum in which there exist a vacancy of president or members, as the case may be; (c) confer power upon the state government to refer back the recommendation of the selection committee to it for making fresh recommendation, within a period of two months from such recommendation and for reasons to be recorded in writing, in case the state government is of the opinion that any person recommended by the selection committee for appointment as president or member of a district forum or a member of the state commission, as the case may be, has not been found fit for appointment as such;(d) make a provision that the selection committee shall take into consideration the observations or performance appraisal report, if any, made by the president of the state commission or the president of the national commission, as the case may be, in respect of any member of the district forum or the state commission, as the case may be, being considered for reappointment as such;(e) make a provision to the effect that the president or member of the district forum, on ceasing to hold office as such, shall not appear, act or plead before any district forum in that state in which he had been working as the president or member, as the case may be, of the district forum;(f) make a provision to provide that the district forum shall ordinarily function in the district headquarters and perform its functions at such other place, as the sate government may, in consultation with the state commission, notify in the official gazette from time to time;(g) make a provision for making of a complaint by electronic form also to the district forum;(h) make a provision for admissibility of the complaint to be decided twentyeight days instead of twenty-one days from the date on which the complaint was received and in case the district forum does not decide the issue of admissibility of the complaint within the said period it shall be deemed to have been admitted except in the case where the complainant has failed to appear before the district forum on the day of hearing without any reasonsable ground;(i) confer power upon the district forum to issue an order to the opposite party to pay reasonable rate of interest on such price or charges as may be decided by the district forum in case the price of the goods or charges paid by the complainant have been ordered to be returned to the complainant;(j) make provision for additional disqualification of a member of the district forum or the state commission or the national commission if he is or continues to be, after appointment, a member or office bearer of any political party;(k) make provision for increase of the minimum age for appointment as member in case of the state commission from thirty-five years to forty-five years and in the case of the national commission from thirty-five years to fifty-five years;(l) make provision for increase of the period of experience for appointment as member in case of the state commission from ten years to twenty years and in case of the national commission from ten years to thirty years;(m) make provision for substitution of the explanation relating to definition of the expression "person having judicial background" in case of the national commission, as to include therein the persons who are or have been a judge of a high court or the supreme court;(n) make provision that the president or member of the district forum, the state commission and the national commission, on ceasing to hold office as such, shall not appear, act or plead before the district forum or the state commission or the national commission, as the case may be;(o) make provision that the conditions of service of the members of the national commission shall be the same as are applicable to a judge of a high court;(p) confer power upon the national commission or the state commission, as the case may be, to direct any individual or organisation or expert to assist the national commission or the state commission, as the case may be, on application by a complainant or otherwise, if the national commission or the state commission is of the opinion that it involves the larger interest of consumers;(q) make a provision that an order of the district forum, the state commission or the national commission may be enforced by it as if it were a decree of a civil court or it may send, in case of its inability to execute such order to the court having jurisdiction;(r) make a provision for payment, by every person not complying with the order of the district forum, state commission or the national commission, as the case may be, of an amount of not less than five hundred rupees or one-half per cent of the value of the amount awarded, whichever is higher, for each day of delay of such noncompliance of the order, till it is paid, in addition to the payment of the awarded amount;(s) confer power upon the central government to call upon the national commission to furnish, periodically or as and when required any information concerning the pendency of cases in the prescribed form; and confer power upon the state government to call upon the state commission or any district forum to furnish, periodically or as and when required any information concerning the pendency of cases in the prescribed form;(t) make provisions for furnishing of returns and statement and particulars in regard to pendency of cases, by—(i) the district forum to the state commission, (ii) the state commission to the national commission and the state government,(iii) the national commission to central government3 the bill seeks to achieve the aforesaid objectivesnew delhi;k v thomasthe 2nd november, 2011 financial memorandumclause 4 of the bill seeks to amend section 10 of the act to enable the state government to appoint in the district forum such number of members as may be prescribed in place of two members2 clause 5 of the bill seeks to insert a new section 10a to enable the state government to determine the nature and categories of officers and other employees required to assist the district forum in the discharge of its functions and provide the district forum with such officers and other employees as it may think fit the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the district forum shall be such as may be prescribed by the state government3 clause 6 of the bill seeks to insert a new sub-section (3) in section 11 so as to enable the president of the district forum to constitute benches with one or more members4 clause 7 of the bill seeks to insert a new section 11a to enable the state government to notify in consultation with the state commission, the other place of sitting of the district forum to perform its functions5 clause 12 seeks to insert a new section 16a to enable the state government to determine the nature and categories of the officers and other employees required to assist the state commission in the discharge of its functions and provide the commission with such officers and other employees as it may think fit the salaries and allowances payable to and the other terms and conditions of service of, the officers and other employees of the state commission shall be such as may be prescribed by the state government6 it is not possible to indicate the exact expenditure involved in appointment of additional members and officers and employees of the district forum and the state commission as this would depend upon the actual number of such members or officers and other employees appointed however, the expenditure on this account would be incurred by the state governments memorandum regarding delegated legislationclause 4 of the bill seeks to amend section 10 of the act which empowers the state government to prescribe the number of members of district forum for appointment2 clause 5 of the bill seeks to insert new section 10a which empowers the state government to prescribe the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the district forum3 clause 12 of the bill seeks to insert new section 16a which empowers the state government to prescribe the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the state commission4 clause 20 of the bill seeks to insert new sections 28b and 28c sub-section (1) of section 28b provides to prescribe the form in which any information concerning the pendency of cases shall be furnished by the national commission to the central government sub-section (2) of said section provides to prescribe the form in which any information concerning the pendency of cases shall be furnished by the state commission to the state government sub-section (1) of section 28c empowers the national commission to specify by regulations the time, and the form and manner in which returns and statements and such particulars in regard to pendency of cases before the district forum shall be furnished by the district forum to the state commission and, by the state commission to the national commission5 the rules made by the central government and the regulations made by the national commission shall be laid, as soon as they are made, before both the houses of parliament under sub-section (1) of section 31 and the rules made by the state government shall be laid, as soon as may be after it is made, before the state legislature under sub-section (2) of that section the matters in respect of which rules and regulations may be made are matter of procedure and administrative detail and it is not practicable to provide for them in the bill itself the delegation of legislative powers, therefore, is of normal character annexure extracts from the consumer protection act, 1986 (68 of 1986) 2 (1) in this act, unless the context otherwise requires,—definitions (aa) "branch office" means— (f) "defect" means any fault, imperfection or shortcoming in the quality, quantity, potency, purity or standard which is required to be maintained by or under any law for the time being in force or under any contract, express or implied, or as is claimed by the trader in any manner whatsoever in relation to any goods;(g) "deficiency" means any fault, imperfection, shortcoming or inadequacy in the quality, nature and manner of performance which is required to be maintained by or under any law for the time being in force or has been undertaken to be performed by a person in pursuance of a contract or otherwise in relation to any service; (r) "unfair trade practice'' means a trade practice which, for the purpose of promoting the sale, use or supply of any goods or for the provision of any service, adopts any unfair method or unfair or deceptive practice including any of the following practices, namely:— (1) chapter iii consumer disputes redressal agencies9 there shall be established for the purposes of this act, the following agencies, namely:—establishment of consumer disputes redressal agencies(a) a consumer disputes redressal forum to be known as the "district forum"established by the state government in each district of the state by notification:provided that the state government may, if it deems fit, establish more than one district forum in a district; 10 (1) each district forum shall consist of,— composition of the district forum(b) two other members, one of whom shall be a women, who shall have the following qualifications, namely:— (iii) be persons of ability, integrity and standing, and have adequate knowledge and experience of at least ten years, in dealing with problems relating to economics, law, commerce, accountancy, industry, public affairs or administration:provided that a persons shall be disqualified for appointment as a member, if he— (2) every member of the district forum shall hold office for a term of five years or up to the age of sixty-five years, whichever is earlier: provided further that a member may resign his office in writing under his hand addressed to the state government and on such resignation being accepted, his office shall become vacant and may be filled by appointment of a person possessing any of the qualifications mentioned in sub-section (1) in relation to the category of the member who is required to be appointed under the provisions of sub-section (1a) in place of the person who has resigned: 12 (1) a complaint in relation to any goods sold or delivered or agreed to be sold or delivered or any service provided or agreed to be provided may be filed with a district forum by—manner in which complaint shall be made [10] m c(2) every complaint filed under sub-section (1) shall be accompanied with such amount of fee and payable in such manner as may be prescribed(3) on receipt of a complaint made under sub-section (1), the district forum may, by order, allow the complaint to the proceeded with or rejected: provided further that the admissibility of the complaint shall ordinarily be decided within twenty-one days from the date on which the complaint was received finding of the district forum14 (1) if, after the proceeding conducted under section 13, the district forum is satisfied that the goods complained against suffer from any other defects specified in the complaint or that any or the allegations contained in the complaint about the services are proved, it shall issue an order to the opposite party directing him to do one or more of the following things, namely:— [10] m c(c) to return to the complainant the price, or, as the case may be, the charges paid by the complainant; [10] m c(g) not to offer the hazardous goods for sale; (h) to withdraw the hazardous goods from being offered for sale; (ha) to cease manufacture of hazardous goods and to desist from offering services which are hazardous in nature;(hb) to pay such sum as may be determined by it, if it is of the opinion that loss or injury has been suffered by a large number of consumers who are not identifiable conveniently:provided that the minimum amount of sum so payable shall not be less than five per cent of the value of such defective goods sold or services provided, as the case may be, to such consumers: (2a) every order made by the district forum under sub-section (1) shall be signed by its president and the member or members who conducted the proceeding:provided that where the proceeding is conducted by the president and one member and they differ on any point or points, they shall state the point or points on which they differ and refer the same to the other member for hearing on such point or points and the opinion of the majority shall be the order of the district forum [10] m cappeal15 any person aggrieved by an order made by the district forum may prefer an appeal against such order to the state commission within a period of thirty days from the date of the order, in such form and manner as may be prescribed: [10] m cprovided further that no appeal by a person, who is required to pay any amount in terms of an order of the district forum, shall be entertained by the state commission unless the appellant has deposited in the prescribed manner fifty per cent of that amount or twenty-five thousand rupees, whichever is less16 (1) each state commission shall consist of— composition of the state commission(b) not less than two, and not more than such number of members, as may be prescribed, and one of whom shall be a woman, who shall have the following qualifications, namely:—(i) be not less than thirty-five years of age; (iii) be persons of ability, integrity and standing, and have adequate knowledge and experience of at least ten years in dealing with problems relating to economics, law, commerce, accountancy, industry, public affairs or administration:provided that not more than fifty per cent of the members shall be from amongst the persons having a judicial backgroundexplanation—for the purposes of this clause, the expression "persons having a judicial background" shall mean persons having knowledge and experience for at least a period of ten years as a presiding officer at the district level court or any tribunal at equivalent level:provided further that a person shall be disqualified for appointment as a member, if he— [10] m c(1a) every appointment under sub-section (1) shall be made by the state government on the recommendation of a selection committee consisting of the following members, namely:—$(1b)^{\ast}$$\otimes$$\otimes$$\otimes$$\otimes$$\otimes$(iii) if the members of a bench differ in opinion on any point, the points 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 make a reference to the president who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more or the other members and such point or points shall be decided according to the opinion of the majority of the members who have heard the case, including those who first heard it (3) every member of the state commission shall hold office for a term of five years or up to the age of sixty-seven years, whichever is earlier: provided further that a person appointed as a president of the state commission shall also be eligible for re-appointment in the manner provided in clause (a) of sub-section (1) of this section:| | | | | ||-------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------|---------------|------|----------------------------------------------|| appeals | | | | || 19 | any person aggrieved by an order made by the state commission in exercise of its | | | || powers conferred by sub-clause ( | i | ) of clause ( | a | ) of section 17 may prefer an appeal against || such order to the national commission within a period of thirty days from the date of the | | | | || order in such form and manner as may be prescribed: | | | | || | | | | |provided further that no appeal by a person, who is required to pay any amount in terms of an order of the state commission, shall be entertained by the national commission unless the appellant has deposited in the prescribed manner fifty per cent of the amount or rupees thirty-five thousand, whichever is less:| | | | | ||------|------|------|------|-----|20 (1) the national commission shall consist of—| ||-------------|| composition || of the || national || commission |(b) not less than four, and not more than such number of members, as may be prescribed, and one of whom shall be a woman, who shall have the following qualifications, namely:—(i) be not less than thirty-five years of age; (iii) be persons of ability, integrity and standing and have adequate knowledge and experience of at least ten years in dealing with problems relating to economics, law, commerce, accountancy industry, public affairs or administration:| | | | | ||------|------|------|------|-----|explanation—for the purposes of this clause, the expression "persons having judicial background" shall mean persons having knowledge and experience for at least a period of ten years as a presiding officer at the district level court or any tribunal at equivalent level:provided further that a person shall be disqualified for appointment, if he—| | | | | ||------|------|------|------|-----|provided also that every appointment under this clause shall be made by the central government on the recommendation of a selection committee consisting of the following, namely:—(a) a person who is a judge of the supreme court, to be nominated by the chief justice of india —chairman;| | | | | ||------|------|------|------|-----|(1a)(i) (iii) if the members of a bench differ in opinion on any point, the points 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 make a reference to the president who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more or the other members and such point or points shall be decided according to the opinion of the majority of the members who have heard the case, including those who first heard it(2) the salary or honorarium and other allowances payable to and the other terms and conditions of service of the members of the national commission shall be such as may be prescribed by the central government appeal23 any person, aggreived by an order made by the national commission in exercise of its power conferred by sub-clause (i) of clause (a) of section 21, may prefer an appeal against such order to the supreme court within a period of thirty days from the date of the order:| | | | | ||------|------|------|------|-----|provided further that no appeal by a person who is required to pay any amount in terms of an order of the national commission shall be entertained by the supreme court unless that person has deposited in the prescribed manner fifty per cent of that amount or rupees fifty thousand, whichever is less 25 (1) where an interim order made under this act is not complied with, the district forum or the state commission or the national commission, as the case may be, may order the property of the person, not complying with such order to be attachedenforcement of orders of the district forum, the state commission or the national commission(2) no attachment made under sub-section (1) shall remain in force for more than three months at the end of which, if the non-compliance continues, the property attached may be sold and out of the proceeds thereof, the district forum or the state commission or the national commission may award such damages as it thinks fit to the complainant and shall pay the balance, if any, to the party entitled thereto(3) where any amount is due from any person under an order made by a district forum, state commission or the national commission, as the case may be, the person entitled to the amount may make an application to the district forum, the state commission or the national commission, as the case may be, and such district forum or the state commission or the national commission may issue a certificate for the said amount to the collector of the district (by whatever name called) and the collector shall proceed to recover the amount in the same manner as arrears of land revenue| | | | | ||-------------------------------------------------------------------------------------------------|------|----------------------------------------------------------------------------------|------|-----|| penalties | | | | || 27 | ( | 1 | ) | || 2 of 1974 | | | | || ( | 2 | ) notwithstanding anything contained in the code of criminal procedure, 1973 the | | || district forum or the state commission or the national commission, as the case may be, shall | | | | || have the power of a judicial magistrate of the first class for the trial of offences under this | | | | || act, and on such conferment of powers, the district forum or the state commission or the | | | | || national commission, as the case may be, on whom the powers are so conferred, shall be | | | | || deemed to be a judicial magistrate of the first class for the purpose of the code of criminal | | | | || procedure, 1973 | | | | || | | | | |power to make rules30 (1) the central government may, by notification, make rules for carrying out the provisions contained in clause (a) of sub-section (1) of section 2, clause (b) of sub-section(2) of section 4, sub-section (2) of section 5, sub-section (2) of section 12, clause (vi) of sub-section (4) of section 13, clause (hb) of sub-section (1) of section 14, section 19, clause(b) of sub-section (1) and sub-section (2) of section 20, section 22 and section 23 of this act(2) the state government may, by notification, make rules for carrying out the provisions contained in clause (b) of sub-section (2) and sub-section (4) of section 7, clause (b) of sub-section (2) and sub-section (4) of section 8a, clause (b) of sub-section (1) and subsection (3) of section 10, clause (c) of sub-section (1) of section 13, clause (hb) of subsection (1) and sub-section (3) of section 14, section 15 and clause (b) of sub-section (1) and sub-section (2) of section 16 of this act| | | | | ||------|------|------|------|-----|———— a billfurther to amend the consumer protection act, 1986————(shri kv thomas, minister for consumer affairs, food and public distribution)gmgipmrnd—3094ls(s3)—09-12-2011

Parliament_bills

ef0a576e-310d-5e07-a72d-ae989a3cf9e5

the bengal finance (sales tax) (delhi amendment) bill, 1959(as introduced in lok sabha on 30m march 1959) tile bengal finance (sales tax) (delhi amendment) bill, 1959 (as introduced in lok sabha)a bill further to amend the bengal finance (sales tax) act, 1941, as in force in the union territory of delhi be it enacted by parliament in the tenth year of the republic of india as follows:-1 (1) this act may be called the bengal finance (sales tax) short title (delhi amendment) act, 1959 :e~cem~~-s (2) it shall come into force on such date as the chief commissioner, delhi, may, by notification in the official gazette, appoint 2 throughout the bengal finance (sales tax) act, 1941, as in amendment force in the union territory of delhi (hereinafter referred to as the of references to state and 10 prmcipal act), unless otherwise expressly stated,-state gov- ernment (a) for the word "state" except where it occurs m the expression "state government", the words "union territory" shall be substituted; (b) for the words "state government", except in clause (b) is of sub-section (3) of section 25, the words "central government" shall be substituted 3 in section 2 of the principal act,-amelldmetlt of section 2 (a) clause (b) shall be omitted; (b) in clause (d) ,-20 (i) after the words "does not include", the word "newspapers" shall be inserted; (ii) the explanation shall be omitted; (c) for clause (g), the following clause shall be substituted, namely:---'(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment 5 or for any other valuable consideration, and includes a transfer of goods on hire-purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a charge or pledge on goods explanation---a sale or purchase of goods shall be 10 deemed to take place inside the union territory of delhi if the goods are within that territory---(i) in the case of specific or ascertained goods, at the time: the contract of sale is made; and (ii) in the case of unascertained or future goods, is at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation;'; (d) for clause (h), the following clause shall be substi- 20 tuted, nannely:---'(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum ~llowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged 2s for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;' 4 in section 4 of the principal act,---30 (a) in sub-section (1) ,---(i) the first proviso shall be omitted; (ii) in the second proviso, the word "further" shall be omitted and for the word "schedule", the words "second schedule" shall be substituted; 35 (b) after sub-section (4a) ,the following sub-section shall be inserted, namely:---" (4b) every dealer shall, notwithstanding that he is not liable to pay tax under any of the sub-sections (1) to (4a), be liable to pay tax under this act so long as he is 40 registered under the central sales tax act, 1956, on all sales 74 of 19~6 effected by him or on his behalf withip the union territory of delhi on or after the date of his liability or the date of his registration, whichever is earlier, under the central sales tax act aforesaid"; 5 (c) for clause (a) of sub-section (5), the following clause shall be substituted, namely:-"(a) in relation to any dealer who imports ,for sale any goods into the union territory of delhi or manufactures or produces any goods for sale, regardless of the 10 value of the goods imported, manufactured or produced, ten thousand rupees;" 5 in section 5 of the principal act,-:r:~~::~~ 15 (a) for sub-section (1), the following sub-section shall be substituted, namely:-"(1) the tax payable by a dealer under this act shall be levied,- (a) in the case of ta~able turnover in respect of the goods specified in the first schedule, at the rate of seven naye paise in the rupee; 20 (b) in the case of taxable turnover in respect of the goods specified in the third schedule, at the rate of two naye paise in the rupee; (c) in the case of taxable turnover in respect of any other goods, at the rate of four naye paise in the rupee: 25 provided that the chief commissioner, with the previous approval of the central government, may, by notification in the official gazette, add to, or omit from, or otherwise amend the first and the third schedules: 30 provided further that if in respect of any goods or class of goods the chief commissioner is of opinion that it is expedient in the interest of the general public so to do, the chief commissioner, :with the previous approval of the central government, may, by notification in the 35 official gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods shall, subject to such conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this sub-section as may be specified in the notification"; 40 (b) in sub-section (2),-(1) for sub-clause (ii) of clause (a), the following sub-clause shall be substituted, namely:-ie (ii) sales to a registered dealer·-of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for re-osale by !:tim, or for use by him 81 5 raw materials in the manufacture of goods for sale; and of containers or other materials for the packing of goods of the class or classes so specified for sale: 10 provided that in the case of such sales a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the pres- 15 cribed manner by the dealer who sells the goods: provided further that where any goods specified in the certificate of registration are purchased by a registered dealer as being intended for re-sale by him or for use by him as raw materials in the manufacture of 20 goods for sale, but are utilised by him for any other purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer;"; 25 (2) the word "and" at the end of clause (a), and clause (b) shall be omitted insertion of 6 after section 5 of the principal act, the following sections , new sections -hall be inserted namely·-sa andsb > , "5a notwithstanding anything to the contrary in this act, 30 the chief commissioner may, by notification in the official gazette, specify the point in the series of sales by successive dealers at which any goods or class of goods may be taxed power of chief commiasioner to prescribe points at which goods may be taxed burden of proof sb the burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this act 35 shall lie on him'~ amendment 7 in section 8 of the principal act, in sub-section (1), for the of section 8 word "schedule", the words "second schedule" shall be substituted arn f endm~t 8 in section 8b of the principal act, in sub-section (1), the o seciion sb brackets and letter" (a)" and the words, brackets and letter "or (b) '40 executing contracts the value of which is likely to exceed thirty thousand rupees per year," shall be omitted 5 9 after section 10 of the principal act, the following shall be inserted, namely:-section idaemon of dew aectiod loa "loa no person who is not a registered dealer shall collect collection of in respect of any sale by him of goods in the union territory tax onlyd by reg8tere of delhi any amount by' way of tax under this act, and no dealers registered dealer shall make any such collection except in accordance with this act and the rules made thereunder 10 10 in section 11 of the principal act,-amendment of lcctioo proviso shall be ii (a) to sub-section (2a) , the following added, namely:-"provided that where such assessment is made in conse· quence of or to give effect to any order of an appellate or is revisional authority or of a court, the period of four yearl'l or six years, as the case may be, shall be reckoned from the date of such order"; (b) in sub-section (3), after the words "under any of the provisions of this section", the words, figures and letter "or 20 section 22a" shall be inserted; (c) after sub-section (3), the following sub-section shall be inserted, namely:-"(3a) when a dealer is in default in making a payment of the tax, the commissioner or any person appointed to 2s assist him under sub-section (1) of section 3, may in his discretion direct that, in addition to the amount of the arrears, a sum not exceeding that amount shall be recovered from the dealer by way of penalty 11 in sub-section (1) of section 21 of the principal act, for the amendment 30 words "such dealer may, by application in writing accompanied by oflecti<lp2i a fee of one hundred rupees,", the words "such dealer or the commissioner may, by application in writing, and accompanied in the case of an application by a dealer by a fee of one hundred rupees," shall be substituted 35 12 section 21a of the principal act shall be re-numbered as sub- tendjj:r section (1) thereof and after sub-section (1) as so re-numbered, the ~ia ie on following sub-section shall be inserted, namely:-"(2) 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 proceedings under this act: provided that a person appointed to assist the commissioner under sub-section (1) of section 3 shall not-5 (a) impound any books of account or other documents without recording his reasons for so doing; or (b) retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the commissioner therefor" -10 13 in sub-section (1) of section 22 of the principal act,-amendment of lcction 22 (a) after clause (d), the following clause shall be inserted, namely:-"(dd) contravenes the provisions of section loa; or"; (b) in the proviso, after the word and figures "section 11", is the words, figures and letter "or section 22a" shall be inserted insertion of 14 after section 22 of the principal act, the following section new section shall be inserted, namely:-22a 20 25 penalty for concealment of sales or furnishing inaccurate particulare or making false rcpre-ent lti0ll8 ,"22a (1) if the commissioner or any person appointed under sub-section (1) of section 3 to assist him, in the course of any proceedings under this act is satisfied that a dealer has concealed the particulars of his sales or has furnished inaccurate particulars of his sales and has thereby returned figures below the real amount, he may, after giving the dealer a reasonable opportunity of being heard, direct that the dealer shall, in addition to the tax payable by him under this act, pay, by way of penalty, a sum not exceeding one and a half times the amount of tax which would have been avoided if the figures returned by the dealer were accepted as correct 35 (2) if any person purchasing goods is guilty of an offence under clause (c) or clause (d) of sub-section (1) of section 22, the authority which granted to him or as the case may be, is competent to grant to him a certificate of registration under this act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax which would have been levied under this act in respect of the sale to him of the goods, if the offence had not been committed" 15 after section· 23 of the principal act, the following section iuertiod ~f shall be inserted, namely: _ ~ secttoa "23a (1) the chief commissioner may, by notification in ~ettin~ ': the official gazette, set up check-posts or barriers at any place pciits 5 in the union territory of delhi with a view to preventin~ eva- barlen alon of sales tax and other dues payable under this act (2) every person transporting such goods as may be notified shall, at any check-post or barrier referred to in subsection (1), file before such officer as may be authorised by 10 the chief commissioner in this behalf a declaration in such form and in such manner as may be prescribed (3) the officer authorised by the chief commissioner under sub-section (2) or any other officer who may be authorised in this behalf may, for the purpose of satisfying himself 15 that the provisions of sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept and search any vehicle which may be suspected of contravening the said provisions" 16 in section 26 of the principal act, in sub-section (2), clauses amclldmcnt 20 (a), (00) and (c) shall be omitted ofaection 26 25 30 17 for section 27 of the principal act, the following section substitution of dcw icc-shall be substituted, namely: -tioq for icc-tion 27 "27 nothing :n this act or the rules made thereunder shall savings be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place-(i) in the course of inter-state trade or commerce; (ii) outside the union territory of delhi; or (iii) in the course of import of the goods into, or export of the goods out of, the territory of india explanation-sections 3, 4 and 5 of the central sales tax act, 1956, shall apply ~or determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii)" 3'i 18 after the second schedule to the principal act, the following iliicrtioil of schedule shall be inserted, namely:-;:edaie~ "the third schedule~ j [see section 5(1) (b)] 1 coal including coke in all its forms 2 cotton as defined in section 14 of the central sales tax act, 1956 74 of j9s6~ 3 iron and steel as defined in section 14 of the central sales tax act, 1956 74 of 1956 4 jute as defined in section 14 of the central sales tax 5 act, 1956 74 of j9s6 5 oil-seeds as defined in section 14 of the central sales tax act, 1956" '7a of 1956 statement of objects and reasonsthe sales tax law in force in the union territory of delhi is the bengal finance (sales tax) act, 1941 (bengal act vi of 1941), as extended to that territory in 1951 and as subsequently amended by the former delhi state legislative assembly this bill seeks to amend that law to give effect to the following objects, namely:-(a) to increase the general rate of tax of 2 pice to 4 naye paise in the rupee, ie, from 31% to 4% as in the neighbouring state of punjab; (b) to levy at the rate of 2 per cent, as in the state of punjab, tax on coal, cotton, iron and steel, jute and oil-seeds which are amongst the goods declared by section 14 of the central sales tax act, 1956 (74 of 1956) to be of special importance in inter-state trade or commerce; (c) to list the goods which are normally consumed by the affluent sections of the society and to levy tax thereon at the rate of 7%; (d) to remove 'newspapers' from the scope of the definition of 'goods' so that they will be excluded from the purview of taxation under the act as in the states; (e) to refrain from levying tax on lump sum indivisible works contracts although the levy of such tax may be in order according to the decision of the s~preme court in mithan lal and another v state of delhi and another; (f) to provide for the levy of tax at any point other than the point of last sale so that sales tax may be levied at the first point on certain items which are manufactured in factories opportunity has also been taken to make a few minor amendments in the sales tax law, the need for which has been brought to light in the course of the administration of that law the nates on clauses appended hereto explain the provisions of the bill, wherever necessary morarji desai the 23rd february, 1959 clatlie 2 seeks to modify references to "state" and "state government" into references to "union territory" and "central government" respectively this is consequential on the changed position as from the 1st november, 1956 clause 3-sub-clause (a) omits the definition of "contract" in section 2 (b) consequent on the decision to remove dealers engaged in the execution of indivisible contracts from the scope of the act sub-cla1l8e (b)-the amendment seeks to remove from the definition of "goods" newspapers in order that sales tax may not be levied on them in tbe union territory of delhi as in the case of states sub-clauses (c) and (d) -the definitions of "sale" and "sale price" have been revised so as to be in conformity with the definitions in the central sales tax act, 1956 clause 4 -sub-clause (b) -the amendment seeks to make the dealers registered under the central sales tax act, 1956, liable to compulsory registration under the delhi sales tax law, in order to check evasion of tax sub-clause (c) makes it clear that the importers, manufacturers and producers are liable to registration whenever their taxable turnover exceeds rs 10,000 regardless of the value of the goods imported, manufactured or produced by them clause 5-sub-clause (a) -some of the goods declared by section 14 of the central sales tax act, 1956, to be of special importance in inter-state trade or commerce are being placed under a new schedule and the levy of tax thereon will be at the rate of 2 naye pai,qe in the rupee the general rate of tax has been raised to 4 naye paise in the rupee in order to fall in line with that prevailing in the neighbouring state of punjab; and a uniform rate of tax at 7% will be levied on certain special goods consumed by the affluent sections of the society sub-clause (b) (l)-'l'he two changes made by the clause are (i) to omit the reference to wol;'ks contract, and (ii) to add to the turnover of the purchasing dealers the value of goods, if any, covered by the false declarations made by them sub-clause (b) (2) is consequential on clause 9 clause 6 empowers the chief commissioner to prescribe the point other than the last point in the series of sales by successive dealers at which any goods or classes of goods may be taxed clause 9 enables tax under the act to be collected only by dealers registered under the act clause 11 would enable the government to refer any case to the high court for decision on points of law, in the same way as dealers clause 12 empowers the assessing authorities, subject to rules made for the purpose, to impound and retain any books of accounts or other documents produced before them clause 14 seeks to impose penalties for the concealment of turnover and the supply of inaccurate particulars during the course of proceedings under the act and for making false representations clause 15 empowers the chief commissioner to set up checkposts and barriers in the union territory with a view to check the evasion of tax clause 16 omits certain provisions which have become unnecessary clause 17 seeks to bring the act into conformity with the provisions of the central sales tax act, 1956, and also incorporates the relevant constitutional provisions in the act clause 18 is consequential on clause 5 the increase in the rates of tax and the levy of tax on some of the declared goods and the tightening up of the machinery for collection of tax under the act, are lilrely to yield an additional annual revenue of about rs 25 lakhs additional expenditure may have to be incurred on the appointment of subordinate officers who have to hoe posted at the check barriers if the chief commissioner thinks it necessary to have them in the event of such check barriers being established the additional expenditure is not likely to exceed rs 25,000/- per annum memorandum regarding delegated legislationnew sub-section (2) of section 21a, inserted by clause 12 of the bill, seeks to empower the government to frame rules subject to which the commissioner or any person authorised by him may impound and retain any books or documents produced in any proceedings under the act new section 23a (relating to setting up of check-posts and barriers), inserted by clause 15 of the bill, empowers the government to make rules regarding the form of declaration to be filled by persons transporting goods and the restrictions subject to which any vehicle can be intercepted and searched at a check-post or barrier these provisions relate to matters of procedure and detail and the delegation of legislative power is of a normal character in force in the union territory of delhi (vi oj' 1941) - • - • •defiaitiolll z in this act, unless there is anything repugnant in the subject or context,-- - - - - (b) "contract" means any agreement for carrying out for money consideration:-(i) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or (ii) the installation or repair of any machinery affixed to a building or other immovable property, or (iii) the overhaul or repair of any motor vehicle; - - - - - (d) "goods" includes all materials, commodities and articles but does not include actionable claims, stocks, shares, securities or money; explanation-goods supplied in the execution of a contract shall be deemed to be goods for the purposes of this act; - - - - - (g) "sale" means any transfer of property in goods for money consideration and includes a transfer of property in goods supplied in the execution of a contract but does not include a mortgage, hypothecation, charge or pledge; and any grammatical variations of the expression 'sale' shall be construed accordingly explanation 1-a transfer of goods on hire-purchase or other instalment system of payment shall, notwithstanding that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale; explanation 2-a sale shall, be deemed to have taken phlcl' in the state of delhi if the goods are actually deiiwred in the state of delhi as a direct result of such sale for the purpose of consumption in the state of delhi, notwithstartung the faet that lidurthe general jaw rcelating to t;he ~ of good the ,property in the goods has by i"eason of such sale passed in anotiaer state; (h) "saleprice" me,a~ (i) in tb,e ~~se of a sale waich ~n~i~ts j~ tae tr"nfer of property in goods supplied in t4e execl,ltion ,of a c:pj?ti~ (perei,nalter referred to as a~aj~ inyolve9 ~n t~e ~~~ytj9p of a contract) -such portion of the amount of the money codllcieratiod for the conuaet as may beprescri:bed, repreledtiag the price of the goods suppllid; (ii) ip other ~ pi p~the amo~ ¢ ~ ~ c~s)d~ation f~ the ale " ~y " ~lowed ~ _ di$:ount iccoj"ding to ,oi"~ trt,4e pract~, bw ,ijw~ ny swn ~rg,ed for ~,dytbiqi d~ by tl;l,e ~~ ~ ~t of tl;je goodost the wneq/, or bewre ~v~ ~~f! other than the cost of freight or delivery or tqe cost of installation when such cost is separately charged; 4 (1) with eff@ct from such date as the chief commissioner may =:co of hy notification in the official gazette, appoint, 'being not earlier than thilty days :after the date 01 the aaid notificatirn, ,eyery dealer whose gross turnover d~ tlle y~ i!;o~~y weceding the commencement of thic; act exceeded the ta"able quantum shall be liable to pay t~x under this act on all sl;lles eftect~ a,fter the date so notified: provided that the t~x shall not be pclyableoj;l ~ales involved in the execution of a contract which is shown to the satisfaction of tae copu:r;lfissiqner to ha,~e ~ enwed into oll or before the date so notified: provided fwrther that a dealer who deals excllolsivejy in one or more ,clalses of goods specified in the f·cliedule _n dot 'be liable to pay any tax under this act (5) in this act, the expression 'taxable quantum' means-(a) in relation to any deeier who imports for sale ,any goods into the state of delhi or manufactures or proouces any goods for sale, ten ·thousand rupees: - - - 5 (1) the tax payable bya dealer under this act shall be levied-(a) in case of taxable turnover in respect of the goods specified in the first schedule at the rate of one anna in the rupeej (b) in the case of taxable turnover in respect of any other goods, at the rate of one-half of an anna in the rupee: provided that the chief commissioner with the previous approval of the state government may, by notification in the official gazette add to, or omit from, or otherwise amend the first schedule: provided further that if in respect of any goods or class of goods the chief commissioner is of opinion that it is expedient in the interests of the general public to reduce the rate of tax thereon, the chief commissioner with the previous approval of the state government may, by notification in the official gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods, shall, subject to such conditions as may be prescribed, be levied at iuch reduced rate as may be specified in the notification - - - - (2) in this act the expression "taxable turnover" means that part of a dealer's gross turnover during any period which remains ,fter deducting therefrom-(a) his turnover during that period on-(i) the sale of goods declared tax-free under section 6; (ii) sales to a registered dealerof goods of the class or classes specified in the certificate of registration of such dealer, as being intended for re-sale by him, or for use by him as raw materials in the manufacture of goods for sale or for use by him in the execution of any contract; and of containers or other materials for the packing of goods of the class or classes so specified: provided that in the case of such sales a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the prescribed manner by the dealer who sells the goods; (iii) sales to a registered dealer engaged in the business of raising coal, of any goods which are shown to the satisfaction of the commissioner to be required directly for use in collllection with the raising of coal; (iv) sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the indian electricity act, 1910 (ix of 1910) of goods for use by it in the generation or distribution of such energy; (v) sales of goods which are shown to the satisfaction of the commissioner to have been despatched by, or on behalf of the dealer to an address outside the state of delhi; (vi) such other sales as may be prescribed; and (b) such per centum of the balance remaining after making the deductions allowed by sub-clauses (i) to (vi) as is equivalerit to the rate per centum of the tax leviable on the goods - - - - 8 (1) any dealer other than a dealer who deals exclusively in volunta~· one or more classes of goods specified in the schedule, whose gross rcilltratlod turnover during a year exceeds 10,000 rupees may, notwithstanding that he may not be liable to pay tax under section 4, apply in the prescribed manner to the prescribed authority for registration under this act - - - - - - pzoviliollll sb (1) any person who intends to establish a business in the rc,iti1ltiod state of delhi for the purpose of-(a) manufacturing or producing goods of a value exceeding ten thousand rupees per year, or (b) executing contracts the value of which is likely to exceed thirty thousand rupees per year, may, notwithstanding that he is not required to register himself under section 7 apply in the prescribed manner to the prescribed authority for provisional registration under this act - - - - 11 (1) - - - - (2a) no assessment under sub-section (1) shall be made after the expiry of four years and no assessment ynder sub-section (2) shall be made after the expiry of six years from the end of the year in respect of which or part of which the assessment is made (3) the amount of tax-(a) due where the returns are furnished without receipt showing full payment thereof, or (b) assessed under sub-section (l), less the sum, if any, already paid by the dealer in respect of the said period, or (e) assessed under sub-section (2), shall, together with anr peuity ttwt , be dlreeted to 1gepetttufttier any of the provt-111 of tius 61cuon, be paid by the 4ealer iftte 8 government 'l"!iiesury dr the lte8erve bank of iftdi « ib any other manner as m, he ptw:eeribed by sueh elate as maybe speeifted in a notice issued by the commissioner for tlus pu!'p08e aftd the date to be 5$ apecitied ihill lte got , tbaa tbii:tf dar- fl'ojil the date of senlice df iiok'b gotioe: proricie4 dwt thec&mllliuiorer m~, if! f'espect of any particular dealerawl b- nasql¥' fa be j'etionmd in 1trritiac extead the date of such payment or allow such dealer ig pay the ~u dua and the penalty if any by instjlbn~ts - - - - statement 21 (1) within sixty days fr~m tbe 98mjag };iy ~ ch,ief ~r:ami8-~~ sionet' of anyorder mncier s\l~sdion 0) df ~qd 20 aifw;til;\8i»y liebtli~yof any dealer to pay tq ~ this act, &ud1 ,jew -'y, by application in writing accornpanied by a fse of aj}e b~<i ~, require the chief commisaiwlej" 10 rdf:i'to tbe lijjh ,(:gun -y question of law arising out of such order - - - - %2 (1) whoever-offences and penaltie • (a) carries on business as a dealer in cqlltravention of subsection (1, of section '; or , (b) fails, without sufficient cause, to s\lbmit any return as required by su'b-section (2) of section 1~ or submijs a false rf!iturn; or (c) beidg a rtwistered dealer, !almly r~dts when purchasing any class of goods, that ;iaodsqf such elau au covered by his certificate of registration; or (d) not being a registered dealer, falsely reprewlts when purchasing goods that he is a regjstered dealer; or (e) £ails~ wmn required ,so to do under section 113,to keep prescribed accounts or records 01 aales;ar (1) ~1ui8s 1;q \cqii:i!illw -w,iub " :re,\tireulllllt mage ,of dim undar ub-aeouqil (j~ ()f ~ 14; -(g) knowingly produces incorrect ~o\ldui, lli'iistrs or documen~, qr knowiniiy furnishes lacqil'ect illf~on; or (h) obstructs any offiqer wiwljdilc ul ~tiqll or aeeaj!ch or 8 seizure under sectian 14,; ot (i) ~paots ito f»rmip ~y ~~tiqii rr~ by _tion lb; shall be punishable with simple imprisonment which may extend to six months or with fine or with both, and when the offence is a continuing one, with a daily fine not exceeding fiifty rupees during the period of the continuance of the offence: provided that no prosecution for an offence against this act shall be instituted in respect of the same facts in respect of which a panalty has been imposed under section 11 - - - - - - - - power !('i 21 (2) in particular and without prejudice to the generality of ld&ke ruj~s the foregoing power, such rules may prescribe:-(a) the proportion referred to in sub-clause (i) of clause (h) of section 2; (00) the authority referred to in the proviso to clause (j) of section 2; - - - - - - (c) the taxable quantum for particular classes of dealers under clause (b) of sub-section (5) of section 4; - - - - 27 (1) notwithstanding anything contained in this act-savini (a) a tax on sale or purchase of goods shall not be imposed under this act-(i) where such sale or purchase takes place outside the state of delhi; (ii) where such sale or purchase takes place in the course of import of the good,> into, or export of the goods out of, the territory of india; (b) a tax on the sale or purchase of any goods shall not be imposed where such sale or purchase takes place in the course of inter-state trade or commerce except insofar as parliament may by law otherwise provide (2) the explanation to clause (1) of article 286 of the constitution shall apply for the interpretation of sub-clause (i) of clause (a) of sub-section (1) - - - - a bill further to amend the bengal finance (sales tax) act, 1941, as in force in the union territory of delhi the president has, in pursuance af clauses (i) and (3) of article i i 7 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill m nkaul, secretary (shri morarji desat, minister of fi1jallu)

Parliament_bills

59d46700-de7b-51db-acfd-4d1391322592

bill no 158 of 2005 the scheduled tribes (recognition of forest rights) bill, 2005 a billto recognise and vest the forest rights and occupation in forest land in forest dwellingscheduled tribes who have been residing in such forests for generations but whose rights could not be recorded and to provide for a framework for recording the forest rights so vested and the nature of evidence required for such recognition and vesting in respect of forest landwhereas the recognised rights of the forest dwelling scheduled tribes include the responsibilities and authority for sustainable use, conservation of biodiversity and maintenance of ecological balance and thereby strengthening the conservation regime of the forests while ensuring livelihood and food security of the forest dwelling scheduled tribes;and whereas the forest rights on ancestral lands and their habitat were not adequately recognised in the consolidation of state forests during the colonial period as well as in independent india resulting in historical injustice to the forest dwelling scheduled tribes who are integral to the very survival and sustainability of the forest ecosystems;and whereas it has become necessary to address the long standing insecurity of tenurial and access rights of forest dwelling scheduled tribes including those who were forced to relocate their dwelling due to state development interventions be it enacted by parliament in the fifty-sixth year of the republic of india as follows:— chapter i preliminary1 (1) this act may be called the scheduled tribes (recognition of forest rights) act,2005short title, extent and commencement(2) it extends to the whole of india except the state of jammu and kashmir (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) "competent authority" means any officer or authority appointed by the central government, by notification, to deal with disputes referred to in sub-section (7) of section 4; (b) "core areas" means such areas of national parks and sanctuaries required to be kept as inviolate for the purposes of wildlife conservation as may be determined, by notification, by the ministry of the central government dealing with environment and forests;(c) "forest dwelling scheduled tribes" means the members or community of the scheduled tribes who primarily reside in forests and includes the scheduled tribes pastoralist communities and who depend on the forests or forest lands for bona fide livelihood needs; (d) "forest land" means land of any description falling within any forest area and includes unclassified forests, un-demarcated forests existing or deemed forests, protected forests, reserved forests, sanctuaries and national parks; (e) "forest rights" means the forest rights referred to in section 3; (f) "forest villages" means the settlements which have been established inside the forests by the forest department of any state government for forestry operations or which were converted into forest villages through the forest reservation process and includes forest settlement villages, fixed demand holdings, all types of taungya settlements, by whatever name called, for such villages and includes lands for cultivation and other uses permitted by the government;(g) "gram sabha" means a village assembly which shall consist of all adult members of a village and in case of states having no panchayats, the traditional village institutions;(h) "habitat" includes the area comprising the customary habitat and such other habitat in reserved forests and protected forests of primitive tribal groups and preagricultural communities and other forest dwelling scheduled tribes;(i) "minor forest produce" includes all non-timber forest produce of plant origin including bamboo, brush wood, stumps, cane, tussar, cocoons, honey, wax, lac, tendu or kendu leaves, medicinal plants and herbs, roots, tubers and the like;(j) "nodal agency" means the nodal agency specified in section 12; (k) "notification" means a notification published in the official gazette; (l) "prescribed" means prescribed by rules made under this act; (m) "scheduled areas" means the scheduled areas referred to in clause (1) of article 244 of the constitution;18 of 2003(n) "sustainable use" shall have the same meaning as assigned to it in clause (o)of section 2 of the biological diversity act, 2002;(o) "village" means–40 of 1996(i) a village referred to in clause (b) of section 4 of the provisions of the panchayats (extension to the scheduled areas) act, 1996; or(ii) any area referred to as a village in any state law relating to panchayats other than the scheduled areas; or(iii) forest villages, old habitation or settlements and unsurveyed villages, whether notified as village or not; or(iv) in the case of states where there are no panchayats, the traditional village, by whatever name called;53 of 1972(p) "wild animal" means any species of animal specified in schedules i to iv of the wild life (protection) act, 1972 and found wild in nature chapter ii forest rights3 for the purposes of this act, the following rights, which are secure individual or community tenure or both, shall be the forest rights of forest dwelling scheduled tribes, namely:—forest rights of forest dwelling scheduled tribes defined(a) right to hold and live in the forest land under the individual or common occupation for habitation or for self-cultivation for livelihood by a member or members of a forest dwelling scheduled tribe;(b) community rights such as nistar, by whatever name called, and used in erstwhile princely states, zamindari or such intermediary regimes; (c) right of ownership access to use or dispose of minor forest produce; (d) other community rights of uses or entitlements such as grazing (both settled and transhumant) and traditional seasonal resource access of nomadic or pastoralist communities; (e) rights, including community tenures of habitat and habitation for primitive tribal groups and pre-agricultural communities;(f) rights in or over disputed lands under any nomenclature in any state where claims are disputed;(g) rights for conversion of pattas or leases or grants issued by any local authority or any state government on forest land to titles;(h) rights of conversion of forest villages into revenue villages; (i) rights of settlement of old habitations and unsurveyed villages, whether notified or not;(j) right to protect, regenerate or conserve or manage any community forest resource which they have been traditionally protecting and conserving for sustainable use;(k) rights which are recognised under any state law or laws of any autonomous district council or autonomous regional council or which are accepted as rights of tribals under any traditional or customary law of any state;(l) any other traditional right customarily enjoyed by the forest dwelling scheduled tribes which are not mentioned in clauses (a) to (k) but excluding the traditional right of hunting or trapping or extracting a part of the body of any species of wild animal chapter iii rights of forest dwelling scheduled tribesrecognition of and vesting of forest rights in forest dwelling scheduled tribes4 (1) notwithstanding anything contained in any other law for the time being in force and subject to the provisions of this act, the central government hereby recognises and vests forest rights in the forest dwelling scheduled tribes, where they are scheduled, in respect of forest land and their habitat including right to collect, utilise or transfer minor forest produce in such manner as may be prescribed:provided that the forest rights determined under this act for vesting in the core areas of the national parks and sanctuaries shall be granted on provisional basis for a period of five years from the date of coming into force of this act:provided further that such provisional rights in such core areas shall become permanent if the holders of such rights are not re-located within said period with due compensation(2) the recognition and vesting of forest rights under this act to forest dwelling scheduled tribes in relation to any state or union territory in respect of forest land and their habitat shall be subject to the condition that such scheduled tribes or tribal communities had occupied forest land before the 25th day of october, 1980(3) a right conferred by sub-section (1) shall be heritable but not alienable or transferable(4) save as otherwise provided, no member of a forest dwelling scheduled tribe shall be evicted or removed from forest land under his occupation till the recognition and verification procedure is completed in such manner as may be prescribed(5) where the forest rights recognised and vested by sub-section (1) are in respect of land mentioned in clause (a) of section 3,— (i) such land shall be under the occupation of an individual or family or community on the date of commencement of this act and shall be restricted to the area under actual occupation and shall in no case exceed an area of two and one-half hectares per nuclear family of a forest dwelling scheduled tribe; (ii) the title to the extent given shall be registered jointly in the name of both the spouses in case of married persons and in the name of the single head in case of single member household (6) the forest rights recognised and vested by sub-section (1) in the forest dwelling scheduled tribe shall –(i) be exercised only to the extent vested; (ii) include the responsibility and authority of protection, conservation with sustainable use and regeneration of adjoining forests in which community rights have been vested (7) in case any forest right recognised and vested by sub-section (1) is disputed by any state government or local authority, the competent authority shall consider the records prepared at the time of declaring the area as scheduled areas, and while notifying any tribe to be or deemed to be a scheduled tribe under article 342 of the constitution along with evidence and then pass an appropriate order in the matter:provided that no order refusing to grant any forest right shall be passed unless the aggrieved member or members of the community are given an opportunity of being heard(8) the forest rights shall be conferred free of all encumbrances, including requirements of net present value and compensatory afforestation for diversion of forest land5 the holder of any forest right under this act shall –duties of holders of forest rights(a) save for those activities that are permitted under such rights, not indulge in any activity that adversely affects the wild animal, forest and the biodiversity in the local area including clearing of forest land or trees which have grown naturally on that land for any non-forestry purposes including re-afforestation;(b) ensure that adjoining catchments areas, water sources and other ecologically sensitive areas are adequately protected;(c) ensure that the habitat of forest dwelling scheduled tribes is preserved from any form of destructive practices affecting their cultural and natural heritage;(d) inform the gram sabha and to the forest authorities any activity in violation of any of the provisions of —53 of 1972(i) the wild life, (protection) act, 1972; or69 of 1980(ii) the forest (conservation) act, 1980; or18 of 2003(iii) the biological diversity act, 2002;(e) ensure that the decisions taken in the gram sabha to regulate access to community forest resource and stop any activity which adversely affects the wild animals, forest and biodiversity are complied with chapter iv authorities and procedure for vesting of forest rightsauthorities to vest forest rights in forest dwelling scheduled tribes and theprocedurethereof6 (1) the gram sabha shall be the authority to initiate the process for determining the nature and extent of individual or community forest rights or both that may be given to the forest dwelling scheduled tribes within the local limits of its jurisdiction under this act by receiving claims, consolidating and verifying them and preparing a map delineating the area of each recommended claim in such manner as may be prescribed for exercise of such rights and the gram sabha shall, then, pass a resolution to that effect and thereafter forward a copy of the same to the sub-divisional level committee(2) any person aggrieved by the resolution of the gram sabha may prefer a petition to the sub-divisional level committee constituted under sub-section (3) and the sub-divisional level committee shall consider and dispose of such petition:provided that every such petition shall be preferred within sixty days from the date of passing of the resolution by the gram sabha:provided further that no such petition shall be disposed of against the aggrieved person, unless he has been given a reasonable opportunity to present his case(3) the state government shall constitute a sub-divisional level committee to examine the resolution passed by the gram sabha and prepare the record of forest rights and forward it through the sub-divisional officer to the district level committee for a final decision(4) any person aggrieved by the decision of the sub-divisional level committee may prefer a petition to the district level committee within sixty days from the date of decision of the sub-divisional level committee and the district level committee shall consider and dispose of such petition:provided that no petition shall be preferred directly before the district level committee against the resolution of the gram sabha unless the same has been preferred before and considered by the sub-divisional level committee:provided further that no such petition shall be disposed of against the aggrieved person, unless he has been given a reasonable opportunity to present his case(5) the state government shall constitute a district level committee to consider and finally approve the record of forest rights prepared by the sub-divisional level committee (6) the decision of the district level committee on the record of forest right shall be final and binding(7) the state government shall constitute a state level monitoring committee to monitor the process of recognition and vesting of forest rights and to submit to the nodal agency such returns and reports as may be called for by that agency(8) the sub-divisional level committee, the district level committee and the state level monitoring committee shall consist of officers of the departments of revenue, forest and tribal affairs of the state government at the appropriate level as may be prescribed(9) the composition and functions of the sub-divisional level committee, the district level committee and the state level monitoring committee and the procedure to be followed by them in the discharge of their functions shall be such as may be prescribed chapter v offences and penaltiespenalties7 if any holder of any forest right conferred by or under this act or any other person—(i) contravenes or abets the contravention of any of the provisions of this act;or(ii) commits a breach of any of the conditions of the forest right vested orrecognised under this act; or(iii) engages in unsustainable use of forest or forest produce; or (iv) kills any wild animal or destroys forests or any other aspect of biodiversity;or(v) fells trees for any commercial purpose,he shall be guilty of an offence against this act and be punished with fine which may extend to one thousand rupees and in case the offence is committed more than once, the forest rights of the person who has committed the offence for the second or subsequent time shall be derecognised for such period as the district level committee, on the recommendation of the gram sabha, may decide:provided that the penalties under this section shall be in addition to and not in derogation of imposition of any penalty under any other law for the time being in force| offences | by ||-----------------|------|| members | or || officers | of || authorities and | || committees | || under this act | |8 where any authority or committee or officer or member of such authority or committee contravenes any provision of this act or any rule made thereunder concerning recognition of forest rights, it, or they, shall be deemed to be guilty of an offence under this act and shall be liable to be proceeded against and punished with fine which may extend to one thousand rupees:provided that nothing contained in this sub-section shall render any member of the authority or committee or head of the department or any person referred to in this section liable to any punishment 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 offencecognizance ofoffences9 no court shall take cognizance of any offence under section 8 unless any forestdwelling scheduled tribe in case of dispute relating to a resolution of a gram sabha or thegram sabha through a resolution against any higher authority gives a notice of not less than sixty days to the state level monitoring committee and the state level monitoring committee has not proceeded against such authority chapter vi miscellaneous45 of 186010 every member of the authorities referred to in chapter iv and every other officer exercising any of the powers conferred by or under this act shall be deemed to be a public servant within the meaning of section 21 of the indian penal codemembers of authorities, etc, to be public servants protection of action taken in good faith11 (1) no suit, prosecution or other legal proceeding shall lie against any officer or other employee of the central government or the state government for anything which is in good faith done or intended to be done under this act(2) no suit or other legal proceeding shall lie against the central government or the state government or any of its officers or other employees for any damage caused or likely to be caused by anything which is in good faith done or intended to be done under this act(3) no suit or other legal proceeding shall lie against any authority referred to in chapter iv including its chairperson, members, member-secretary, officers and other employees for anything which is in good faith done or intended to be done under this actnodal agency12 the ministry of the central government dealing with tribal affairs or any officer or authority authorised by the central government in this behalf shall be the nodal agency for the implementation of the provisions of this act13 in the performance of its duties and exercise of its powers by or under this act, every authority referred to in chapter iv shall be subject to such general or special directions, as the central government may, from time to time, give in writingpower of central government to issue directions14 save as otherwise provided in this act, the provisions of this act shall be in addition to and not in derogation of the provisions of any other law for the time being in forceact not in derogation of any other law power to make rules15 (1) the central government may, by notification, make rules for carrying out the provisions of this act(2) in particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:—(a) the manner in which forest rights may be exercised under sub-section (1) of section 4;(b) the procedure for and the manner of recognition and verification of forest rights under sub-section (4) of section 4;(c) the procedure for receiving claims, consolidating and verifying them and preparing a map delineating the area of each recommend claim for exercise of forest rights under sub-section (1) of section 6 and the manner of preferring a petition to the sub-divisional committee under sub-section (2) of that section;(d) the level of officers of the departments of revenue, forest and tribal affairs of the state government to be appointed as members of the sub-divisional level committee, the district level committee and the state level monitoring committee under sub-section (8) of section 6;(e) the composition and functions of the sub-divisional level committee, the district level committee and the state level monitoring committee and the procedure to be followed by them in the discharge of their functions under sub-section (9) of section 6;(f) any other matter which is required to be, or may be, prescribed(3) 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 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 reasonsforest dwelling tribal people and forests are inseparable one cannot survive without the other the conservation of ecological resources by forest dwelling tribal communities have been referred to in ancient manuscripts and scriptures the colonial rule somehow ignored this reality for greater economic gains and probably for good reasons prevalent at that time after independence, in our enthusiasm to protect natural resources, we continued with colonial legislation and adopted more internationally accepted notions of conservation rather than learning from the rich traditions of the country where conservation is embedded in the ethos of tribal life the reservation processes for creating wilderness and forest areas for production forestry somehow ignored the bona fide interests of the tribal community from legislative framework in the regions where tribal communities primarily inhabit the simplicity of tribals and their general ignorance of modern regulatory frameworks precluded them from asserting their genuine claims to resources in areas where they belong and depended upon the modern conservation approaches also advocate exclusion rather than integration it is only recently that forest management regimes have initiated action to recognise the occupation and other rights of the forest dwellers and have in their policy processes realised that tribal communities who depend primarily on the forest resource cannot but be integrated in their designed management processes there is a recognition of the fact that forests have the best chance to survive if communities participate in its conservation and regeneration measures insecurity of tenure and fear of eviction from these lands where they have lived and thrived for generations are perhaps the biggest reasons why tribal communities feel emotionally as well as physically alienated from forests and forest lands this historical injustice now needs correction before it is too late to save our forests from becoming abode of undesirable elements2 it is, therefore, proposed to enact a law laying down a procedure for recognition and vesting of forest rights in forest dwelling scheduled tribes this bill is a logical culmination of the process of recognition of forest rights the recognition of forest rights enjoyed by the forest dwelling scheduled tribes on all kinds of forest lands for generations which includes forest land for sustenance and usufructs from forest based resources is the fundamental basis on which the proposed legislation stands3 the bill, inter alia, provides for the following matters, namely:–(i) it reinforces and utilises the rich conservation ethos that tribal communities have traditionally shown and cautions against any form of unsustainable or destructive practices; (ii) it lays down a simple procedure for recognition and vesting of forest rights in the forest dwelling scheduled tribes so that rights, which stand vested in forest dwelling tribal communities, become legally enforceable through corrective measures in the formal recording system of the executive machinery; (iii) it provides for adequate safeguards to avoid any further encroachment of forests and seeks to involve the democratic institutions at the grassroots level in the process of recognition and vesting of forest rights;(iv) it addresses the long standing and genuine felt need of granting a secure and inalienable right to those communities whose right to life depends on right to forests and thereby strengthening the entire conservation regime by giving a permanent stake to the scheduled tribes dwelling in the forests for generations in symbiotic relationship with the entire ecosystem 4 the bill seeks to achieve the above objectsnew delhi;pr kyndiahthe 5th december, 2005 financial memorandumsub-clause (a) of clause 2 of the bill provides for appointment of an officer or authority as competent authority to deal with disputes relating to forest rights sub-clause (3) of clause 6 of the bill inter alia provides for the constitution of sub-divisional level committee by the state government sub-clause (5) of clause 6 provides for the constitution of district level committee by the state government sub-clause (7) of clause 6 provides for the constitution of state level monitoring committee by the state government the above authorities and committees shall consist of government officers the expenditure towards holding of meetings, etc, would be negligible and it is not possible to make an estimate of them there shall be no other additional expenditure, both recurring and non-recurring memorandum regarding delegated legislationclause 15 of the bill empowers the central government to make, by notification in the official gazette, rules for carrying out the provisions of the proposed legislation subclause (2) of that clause enumerates the matters in respect of which rules may be made under the said clause these matters, inter alia, relate to the manner in which forest rights may be exercised under sub-section (1) of section 4, the procedure for and the manner of recognition and verification of forest rights under sub-section (4) of section 4, the procedure for receiving claims, consolidating and verifying them and preparing a map delineating the area of each recommend claim for exercise of forest rights under sub-section (1) of section 6 and the manner of preferring a petition to the sub-divisional level committee under sub-section (2) of section 6, the level of officers of the departments of revenue, forest and tribal affairs of the state government to be appointed as members of the sub-divisional level committee, the district level committee and the state level monitoring committee under sub-section (8) of section 6 and the composition and functions of the sub-divisional level committee, the district level committee and the state level monitoring committee and the procedure to be followed by them in the discharge of their functions under sub-section (9) of section 6 sub-clause (3) of clause 15 provides that the rules are required to be laid before parliament2 the aforesaid matters relate to 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———— a billto recognise and vest the forest rights and occupation in forest land in forest dwelling scheduled tribes who have been residing in such forests for generations but whose rights could not be recorded and to provide for a framework for recording the forest rights so vested and the nature of evidence required for such recognition and vesting in respect of forest land————(shri pr kyndiah, minister of tribal affairs)mgipmrnd—4254(s3)—08-12-2005

Parliament_bills

f6126fa0-04bf-5b35-90d3-d86daa82be02

bill no xiv of 2019 the visually impaired persons (protection of rights) bill, 2019 a billto provide rights to visually impaired persons, enabling them to avail employment, social and financial security, civil and other services, to live with human dignity, self respect as independent citizens and for matters connected therewith or incidental thereto be it enacted by parliament in the seventieth year of the republic of india as follows:— chapter iact, 2019short 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;(b) ''board'' means the employment advisory board constituted under section 6;(c) ''family'' includes wife, husband and minor children;5(d) ''prescribed'' means prescribed by rules made under this act; and (e) ''visually impaired person'' means a person with decreased ability to see to a degree or with blindness which causes difficulties in normal activities such a driving, reading, socializing and walking103 the central government shall as soon as may be, but within six months of the commencement of the act, by notification in the official gazette, frame a national policy for protection and welfare of the rights of the visually impaired personscentral government to frame a national policy4 it shall be the duty of the appropriate government to provide employment to unemployed visually impaired persons in such manner as may be prescribedappropriate government to provide employment to visually impaired persons15grant of unemployment allowance5 (1) every unemployed, underemployed, aged visually impaired persons shall be entitled to receive such monthly unemployment allowance as may be prescribed till such time he is gainfully employed(2) while fixing the rate of unemployment allowance, the central government shall take into account the age, educational qualifications, technical skills, visual difficulties and such other factors as it may deem necessary:20provided that different rates of unemployment allowance may be prescribed for different categories of visually impaired persons and for such persons living in different states or parts of states256 (1) the central government shall, as soon as may be, by notification in the official gazette, constitute an employment advisory board for carrying out the purposes of this actconstitution of employment advisory board(2) the board shall consist of the following persons, namely:—(a) a retired judge of the supreme court of india—chairperson;30(b) two representatives of the rank of the secretary to the government of india to be appointed by the central government—members;(c) one representative from union ministry of social justice and empowerment—member secretary;(d) two representatives from the national association for the blind having experience in providing rehabilitation to the blind, to the appointed by the central government in such manner as may be prescribed—members;35(e) one representative of the rank of joint secretary from niti aayog—member;( f ) one woman representative having experience in the field of rehabilitation of blind women and children, to be appointed by the central government—member;40(g) one representative from the national institute for the visually handicapped(nivh) dehradun to be appointed by the central government—member(3) the salary and allowances payable to and other terms and conditions of services of chairperson, members, officers and staff of the board shall be such as may be prescribedmeeting of the board7 the board shall meet at such places and times and observe such rules of procedures in regard to transaction of business at its meetings including quorum as may be prescribed:provided that board shall meet at least once in a month58 the powers and functions of the board shall inter alia include to, —powers and functions of the board(a) advise the central government on policy matters pertainting to the visually impaired persons;10(b) review existing policies, rules, regulations and procedures with a view to encompassing values, needs and aspirations of the visually impaired persons;(c) provide intensive individualized and personalized education and free vocational training to all employable visually impaired youth;15(d ) setting up training centres along with hostel facilities by the appropriate government for the adult blind to provide light engineering/fitter, steno training, recaning, book binding, computer training, hand works, weaving etc;(e) modernize all vocational training institutes and services for the visually impaired persons in coordination with the appropriate government;(f ) co-ordinate with the appropriate government to ensure professional rehabilitation of the visually impaired persons by specialist qualified staff;20(g) co-ordinate with the appropriate government to introduce modern management techniques;(h) co-ordinate with the appropriate government to substantially upgrade standards of vocational training to the visually impaired persons;(i) co-ordinate with the appropriate government to develop multiplicity of skills in the visually impaired persons;25(j) co-ordinate with the appropriate government to make training for the visually impaired persons work/employment/job oriented;(k) co-ordinate with the appropriate government to train, and continue to upgrade staff members training;30(l) co-ordinate with the appropriate government to instill good work habits andwork tolerance among the visually impaired persons;(m) co-ordinate with the appropriate government to ensure full capacity utilization;(n) co-ordinate with the appropirate government to use all normal community resources fully;35(o) co-ordinate with the appropriate government to promote employment among the visually impaired persons by all known channels, such as self-employment, rural employment, industrial employment, co-operatives etc;40(p) co-ordinate with the appropriate government to follow principles of selective placement to match job demands with client's abilities for the benefit of the visually impaired persons;(q) co-ordinate with the appropriate government to promote on-the-job trainingprogrammes and multi-disciplinary assembly lines in large industrial plants;45(r) co-ordinate with the appropriate government to provide vocational guidance,vocational assessment, evaluation and career-planning services to the visually impaired persons;| ( | s | ) invlove high-level technicians, techno-crafts, trade unions, and employers' ||-------------------------------------------------------------------------------------------|-----|---------------------------------------------------------------------------------|| organizations; | | || 5 | | || ( | t | ) conduct research with the help of international and national level research || laboratories and research & development departments of industries and eminent | | || scientists especially research in developing or adapting aids, appliances, equipment | | || or techniques; | | || ( | u | ) organize resource cells in all national and state level organizations which || may provide or supervise community-based services to the visually impaired persons; | | || 10 | | || ( | v | ) set up clearing houses for dissemination of information and knowledge of || latest advancements in technology for the benefit of the visually impaired persons; | | || ( | w | ) promote regional co-operation and spare experts for staff training for the || benefit of the visually impaired persons; | | || ( | x | ) launch intensive mass-media publicity for raising public awareness towards || needs of the visually impaired persons; | | || 15 | | || ( | y | ) create community awareness through the mass-media; || ( | z | ) recommend to the appropriate government to accept full responsibility for || meeting all the special needs of the blind and visually-impaired persons; | | || ( | aa | ) recommend to the appropriate government to provide the special needs for || employment mobility and integration of the blind and visually-impaired persons; | | || 20 | | || ( | ab | ) recommend to the appropriate government to set up exclusive commissions || or directorate for the rehabilitation of the disabled, with specialist representation for | | || each of the major disabilities including visually impaired persons; | | || ( | ac | ) recommend to the appropriate government to grant tax-deductions and || other benefits to employers who employ the disabled, including the blind and visually | | || impaired persons; | | || 25 | | || ( | ad | ) recommend to the appropriate government to give top priority to the || rehabilitation of the disabled persons with multiple handicaps, disabled women and | | || children, the disabled persons in rural areas, and the elderly, infirm disabled; and | | || 30 | | || ( | ae | ) recommend to the appropriate government to formulate comprehensive || social security schemes, subsidize blind people not able to earn a living wage, provide | | || pension schemes for the elderly and multiple handicapped and to comprehensively | | || cover the disabled in all social and pension schemes | | || annual report | | || 35 | | || 9 | ( | 1 || giving summary of its activities including schemes and recommendations to the appropirate | | || governments during the previous year and shall contain statement of the annual accounts | | || of the board | | |(2) a copy of the report shall be forwarded to the central government and the central government shall lay the report before each house of the parliament as soon as it is received4010 the central government shall after due appropriation made by the parliamentby law in this behalf, provide adequate funds to the state governments for the purposes of this actcentral governemnt to provide fundsact to have overriding effect11 the provisions of this act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force, but same 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 forcepower to make rules12 the central government in consultation with the state government may, by notification in the official gazette make rules for carrying out the purposes of this act statement of objects and reasonsblind people living in rural areas constitute 80% of the blind population in developing countries like india they are scattered throughout millions of isolated and remote villages for lack of an adequate and well organized delivery of services system, it is going to be extremely difficult to ensure the fundamental human rights to the rural visually impaired and to ensure they all definitely receive the relevant services according to their specific disabilitiesunemployment is one of the biggest problems in india lyndon b johnson said: "we must open the doors of opportunity, but we must also equip our people to walk through those doors"we must aim at total rehabilitation of the visually impaired and equip them with a multiplicity of skills, so as to enable them to face the challenges ahead in the decades to comesince dame nature has denied to the blind its most precious gift-vision-the state and the community should go all out to ensure that they are not further denied fundamental human rights and that they are enabled and assisted to get like other citizens-health care, education, employment, civic and other services to live with human dignity and as self-respecting, independent citizensit is estimated that the world's blind population was in the order of 100 million by the year 2020 the visually challenged form 186% of india's 268 million disabled population of whom 157 million are in the employable age of 15 to 59 years yet 604% of india's disabled people are either without work or are marginally employed according to 2011 census therefore there is an urgent need to provide gainful employment to the visually impaired personshence, this billvijila sathyananth financial memorandumclause 5 of the bill provides for grant of unemployment allowance to visually impaired persons clause 6 of the bill provides for constitution of the employment advisory board clause 10 provides that the central government shall provide funds therefore, the bill, if enacted, will involve expenditure from the consolidated fund of india however, it is not possible to estimate at this stage as to the exact amount which is likely to be incurred towards recurring and non-recurring expenditure for the purpose memorandum regarding delegated legislationclause 12 of the bill empowers the central government to make rules for carrying out the purposes of this bill as the rules will relate to matters of details only, the delegation of legislative powers is of a normal character rajya sabha————— a billto provide rights to visually impaired persons, enabling them to avail employment, social and financial security, civil and other services, to live with human dignity, self respect as independent citizens and for matters connected therewith or incidental thereto—————(shrimati vijila sathyananth, mp)mgipmrnd—857rs(s3)—24-06-2019

Parliament_bills

c2c6ec2b-7481-59c9-aa4c-a87688643b36

corhigenda r':'~_~e additional du'~jes of excise (goods of special importance) _amendment rill, 19791 - p~,- p" -:; ';p 5 -- :> ) _ - • ' , ;: 2age 3, ·li!h·,) 17,·· ?l~cinst the ~!!"l t -ry relating to jammu and kashll"ir,-fclr "0744 11 re ad ii() 744" ":l - pap:e ::: line 39,-ill itterriories" ~ "territories" j tew delhi; aqri~l 9, 1979 char-,ra <j, 1901 (saka) bill no !9 of 1979 the additional duties of excise (goods of special importance) amendment bill, 1979 a billfurther to amend the additional duties of excise (goods of special importance) act, 1957 be it enacted by parliament in the thirtieth year of the republic of india as follows:-1 (1) this act may be called the additional duties of excise (goods short of special importance) amendment act, 1979 title and commence s (2) it shall come into force on the 1st day of april, 1979 ment 1>8 of 1957 amendment of lonl title z in the additional duties of excise (goods of special importance) act, 1957 (hereinafter referred to as the principal act), in the long title, for the figures "1973", the figures "1978" shall be substituted 3 in the principal act, for the second schedule, the following sche-10 dule shall be substituted, namely:-substitution of second schedule "the second schedule (see section 4) distribution of additional duties1 daring each of the finaftcial yean commencing on and after sular, is the lbt ay of aprll~ lf7?, 1ii0re shall be pldd to eadl qf ~e states specified in column 1 of the table below such perc:entage of the net proceeds of additional duties levied and collected during that financial year in respect of sugar, after deducting therefrom a sum equal to 3271 per cent of the said proceeds as being attributable to union territories, as is set out against it in column 2: s provided that if during that financial year there is levied and collected in any state a ta~ on the sale or purchase of surar by 01' under any law of that state, no sums shall be payable to that state under this paragraph in respect of that ftnancial year, unless the central government by special order otherwise directs 10 state percentage 1 z 5%45 2408 is 5933 8742 ze&6 0860 0831 20 4901 3783 6019 17082 01'-1 25 0029 andbra pradesh assam bimr gujarat haryana himachal pradesh jammu and kashmir karnataka kerala madhya pradesh maharashtra manipur megbalaya nagaland 0115 2178 6220 4729 30 0061 6449 0112 13184 orissa punjab rajasthan sikkim tamil nadu tripara uttar pradesh west bengal 8254 35 tobacco 2 during each of tbe financial years commencing on and after the 1st day of april, 1979, there shall be paid to each of the states -peeibeii :in columja 1 of the table below mlch percent-ge f the !let jl'oceeds of a4c1id8llal duties l,·ied and euected during jjaj ~jjcial year in respe~t of tobaeco,dftof deducting ~te&01i\ ~ 40 swil equal to 2192 per cent o,f the said proceeds as heide attributable ig union tenitories, as is set out &pinst it in column 2: provided tbat if duriag that fiil8dcial year tllere is levied and collected in , state - tax on sale or purejuue of tellaeco hy or s under any law of that state, do sums shall be payable to that state under this paragraph in respect of that financial year, unless the central government by special order otherwise directs state pereentage ----1 % 10 andhra pradesh 8018 assam 2297 bihar 7219 gujarat 6013 haryana 2789 himachal pradesh 0734 jammu and kashmir 0744 karnataka , 6081 20 30 kerala 4019 madhya pradesh 41419 maharashtra 13506 manipur 0185 meghalaya 0171 nagaland 0084 orissa 3456 punjab 4 • rajasthan 4365 sikkim 0034 tamll nadu 7707 tripura 0256 uttar pradesh 12544 west bengal 9081 f&bries 35 3 during each of the financial years commencing on and after the 1st day of april, 1979, there shall be paid to each of the states specified in column 1 of the table below such percentage of the net proceeds of additional duties levied and eollected durin" that financial year in respect of cotton fabrics, woollen fabrics and man-made fabrics, after deducting therefrom a sum equal to 2192 per cent of the said proceeds as being attributable to unjon terriories, as is set out against it in column 2: provided that if during that financial year there is levied and collected in any state a tax on the sale or purchase of cotton fabrics, woollen fabrics or man-made fabrics or one or more of twem by or under ,any law of that state, no sums shall be psyabl~ to that state under this paragraph in respect of that fiducial year, unless the central government by special order otherwise direeta, 5 - ----state percentage 1 z andhra pradesh 8,020 10 is 20 assam 2298 bihar 7221 gujarat 60l6 haryana 2790 himachal pradesh 07'34 jammu and kashmir 0744 kernataka 6083 kerala 4020 madhya pradesh 6,422 mabarashtra 13510 manipur 0185 meghalaya 0,171 nagaland 0084 25 orissa 3457 punjab 4210 rajasthan 4386 tamil nadu 7710 tripura 0217 uttar pradesh 12549 west beqal b ••• " the net proceeds of the additional duties of excise, levied under the additional duties of excise (goods of special importance) act, 1957, on sugar, tobacco, cotton fabrics, woollen fabrics and man-made fabrics, in replacement of the states' sales taxes on these commodities, are distributed in accordance with the provisions of that act 2 at present the distribution among the states is made on the basis of population, state domestic product, and production of these commodities in the ratio 70:20:10, as had been recommended by the sixth finance commission the seventh finance commission has determined 'he shares attributable to union territqries and each of, the states on the basis of: (a) in the case of sugar, average despatches of ingar to the union territories and to each state during the three years endiiuzl 1976-77; and (b) in the case of textiles and tobacco, population according to 1971 census and the average per capita state domestic product, and has indicated the percentage shares attributable to union territories and payable to each state in respect of each commodity 3 this bill seeks to amend the additional duties of excise (goods of special importance) act, 1957, for giving effect to the above recommendations of the commission new i>!:lm; charan singh the 1st february, 1979 clauae sot the bill seeks to &ul:btitute the seoowi schedule to the admtiall8l dutise of exclie (gqods of special importance) act, 1957, ~ pllovide far papledt to swes of their share of additional duties of exciie od ~ tobecco, cotion fabrics; woollen fabrics and ~made fabric&, levi'ed and collected under the said act in temu ef the act, the entire det proceeds, except the proceeds attributable to union territories, are distribuaele te the sut1es the sevemh f1aaace co,mmistion, wboie 1ll!ic0iilmadmion ia this regard is intedded to be givea; eft'ect t& by ~ bill, eiic:hmted tbe- pa,manta t tm> states on this account at & 1887 clu'e8 dbring the five yean 1~9080 , 1983-8t 2 the billdoes not involve any non-recurring expenditure, i ~ ,- extracts from the additional dunes of excise (goods of special , importance) act, 1957 (58 of 1957)an act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendatimm made by the finance commission in its report dated the 28th day of october, ie 73 - - - - - the second schedule(see section 4) 1 in this schedule, "net proceeds", as respects any financial y$r, means the net proceeds of the additional duties in respect of sugar, tobacco, cotton fabrics, woollen fabrics and rayon or artificial silk fadrics levied and collected during that financial year 2 during each of the financial years commencing on and after the 1st day of april, 1974, there shall be paid to each of the states specified in column 1 of the table below such percentage of the net proceeds, after deducting therefrom a sum equal to 141 per cent of the said proceeds as being attributable to union territories, as is set out agaill1lt it in column 2: provided that if during that financial year there is levjed and collected in any state a tax on the sale or purchase of sugar, tobacco, cotton fabrics, woollen fabrics, rayon or artificial silk fabrics or one or more of them by or under any law of that state, no sums shall be payable to that state under this paragraph in respect of that financial year, unless the central government by special order otherwise directs state percentsge of distrihlltion i -__-----2 ----- -i andhra pradesh 3 bihar -------------------- ---------------4 gu;brat 5'91 5 haryana 1'94 6 hirr_achal prac'esh 0' !it) 7 jammu and kashmir 0'73 8 karnataka 5'62 9 kerala 3'58 jo madhya pradesh 6'98 ii maharashtra ii '65 12 manipur 0'17 13 meghalaya o· 17 14 nagaland 0'08 15 orissa 3'59 16 puniab 2'68 17 rajasthan 4'17 18 tamil nadu 7-27 19 tripura 0'25 20 uttar pradesh 16'10 21 wfst eer:g:tl 8-30 ----- --- , a billfurther to amend the addit~nal duties of excise (goods of special importance) act, 1957 (8hri chgran singh, deputy prime minister and minister 0/ finance) -

Parliament_bills

4ec84581-7a84-55ab-b2d4-9c40e723fbe6

the industrial employment (standing orders) amendment bill, 1960(as introduced in lok sabha on 22nd november, 1960) ':00 ths industrial r~hployment (stm'iding ordh:rs) am~nnment bill, 1960 <:j'q be/as introduced in lok sabha)1 page 1, line 8,-for" cst abli 3h mr!ntt tn ;:ld ii,] stabli shment n 2 page 2, in cl(lu8"! 5,-in the mnrgir: '11 he1'ung to new sl;ction 14a, fo r ''0'' 1:80d "of" 3 page 7, agflinst jille '1,-fq! "1234 ii r(! ;:c; "1934" new df[, hi, november 17, 1960 karti ka 26, 1882 tgaka) nib industrial employment (standing orders) amendment bill, 1960 (as introduced in lok sabha) a billfu,rthe-r to amend the industrial employment (standing ordets) actl 1946 be it enacted by parliament in the eleventh year of the republic of india as follows:-1 this act may be called the industrial employment (standing short title orders) amendment act, 1960 s 2 in section 1 of the industrial employment (standing orders) amei1dmedt 20 of1946 act, 1946 (hereinafter referred to as the principal act), for sub-section of ection j (3), the following sub-section shall be substituted, namely:-10 is (3) it applies to every industrial establishmen~ wherein one hundred or more workmen are employed, or were employed on any day of the preceding twelve months: 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 industrial establishment employing such number of persons less than one hundred as may be specified in the notification: provided further that nothing in this act shall apply to any industry to which the provisions of chapter vii of the bombay industrial r~lations act, 1946 apply" bombay a~ ii of 1947 3 in section 2 of the principal act,-(i) for clause (c) ,the following clause shall be substituted, namely:-" (c) 'certifying officer' means a labour commissioner or a regional labour commissioner, and includes any other s officer appointed by the appropriate government, by notification in the official gazette, to perform all or any of the functions of a certifying officer under this act;"; (ii) in sub-clause (i) of clause (d), for the words, letter, brackets and figures 'clause (e) of sub-section (1) of section 910 of the facto~ act, 1934', the words, letter, brackets and a, of 1934· ~-'clwae ,(j) of sub-section (1) of section 7 of the factories act"i",' ~ be ,s\\bs~ituted; 63 of 1948• (iii) la, clause· (tq,m:~e'(iij,t~mudwing sub- is clause shall be substit\1ted~ namelr:-"(ii) a factory as de1ined in clause (m) of section 2 of the factories act, 1948 ,or"; 63 of 1941· (i1» m sub-clause (i) of clause (i), for the words, brackets mdi:jft~, ''tbe ntvy,(dlmipll«e-) ,m\, 10m", vnrdlfllft4 34·of 1934' figures "the navy act, 1957'''1iall~ substituted 20 62 ~f '957 amendment'4lh sectioll 6 of the principal act, in sub-seet1on(i) i t(ic the of section 6 words "twenty-one days", the words "thirty days" sh8ll be substitumct insertion of 5 after section 14 of the principal a'm; th!'fottow1ti:g~oh 'aba'tl new aec:tion be-uerted_namely:-:as de1eaation c'!i4k the cemtal' ~fflmi1enttrtay,byno'tffte't1qn !ll '~ of powen o1!t'ehli~te, dl'!·e~ffttat'lmy ~'e~m!i4~'by it 1lht!et thts ~iorl-nle8,:mm1e ~ _iij m ralmta tb sum matters "iu,_ to -jit1olls if~y;,'asmay·be , •• lmidjb} the direction, be exe:rdieble &l!bby oitcer-oor autlmi"~rdi- ~ nate~ th;·c~t:t'a1,gov~i~ ~,-the"stea, llment or by ijlch,oii~ or auulerlly· inber"te, to tee state'~­·ment, as may be s~oed in :tbe nqm:lcati • "· amendment ,, in·seetion 15 ofh pttfteipal'l\'m; after' illb-sea1on(2), the ehectioni5· fbll6mwg'1!julj;sooh6n-'slf8ti' be tnlertea, nal'itely:- (3) every rule made by the centralfiqvenune»t under 'tmsi~'_n,tsetala as bn'n riuly ~,~ tt ~'mif~, before a:dil hbuse·~f pirlf8meftt wttne ltis 'tn '8m!tm fo'r a 'total period of thirty days whiq1,lwaybet'(rit)pt1sed,'th' otte'se!tdoll or in two succellsive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both ho~~ in ~'-q¥'~~'fn'the rule or both how!es agree that the rule shauld not be l'jl8de, tpe ni-,le s !d14ii thereafter' have- i 'eftec;t only' in sllch' modift'eid f(lnn or be of no e~, as the gase' may be; so' 'however that any 'web tn~~tion ()r~nutrn'ent ~au be without pre-judice to' the validity of a:nyth1ng' ,r~iouslydone' urtcmr' that· ruie~' statement of objects and reasonsthe industrial employment (standing orders) act, 1946 at present applies to establishments employing 100 or more worianen in order to widen the coverage of the act it is proposed to empower the central government to extend its provisions to industrial establishments employing less than 100 persons after giving them not less than two months' notice of its intention so to do it is also proposed to provide for the appointment of additional certifying officers to ensure that the work of certifying standing orders is not unduly held up 2 section 6 (1) <1f the act which provides for a period of 21 days for filing an appeal is proposed to be amended to provide for a limit of thirty days, as the present time limit has been found to be rather short 3 opportunity has also been taken to amend the act so as to empower the central government to delegate any of its powers a~ the "appropriate government" to state governments whenever considered necessary few other formal amendments in the act have also been made g l nanda new dam:; the 22nd october, 1960 financial memorandumclause 3 of the bill enables the central government to appoint any other officer to perform the functions of a certifying officer under the act it is proposed to appoint conciliation officers (central) as certifying officers such appointments will not involve any additional expenditure - - - - - - short title :tedt an4 appjicatioa 1 - - - - - - - - - - - (3) it applies to every industrial establishment wherein one hundred or more workmen are employed, or were employed on any day of the preceding twelve months, and to such class or classes of other industrial establishments as the appropriate government may from time to time, by notification in the official gazette, specify in this behalf: provided that nothing in this act shall apply to any industry to which, before the commencement of this act, the provisions of chapter v of the bombay industrial disputes act, 1938, have been born 2' of applied 1'38 - - - - - - - - - - - - - - - - - - (c) "certifying officer" means the labour commissioner wherever he exists, or in his absence an officer appointed by the appropriate government by notification in the official gazette to exercise in such area as may be specified in the notification the functions of a certifying ofllcer under t'j,!-act; (d) "employer" means the owner of an industrial establislunent to which this act for the time being appljes, and include&-(i) in a factory, any person named under clause (e) of sub-eection (1) of section 9 of the factories act, 1934, as as of 1'34-manager of the factory; - - - - - - (e) "industrial establishment" means-- - - - - - (u) a factory as defined in clause (j) of section 2 of the factories act, 1934, or - - - - - - (i) - - - - - - - - - - - 46 of 1950-45 of 1950 34 of 1934· (i) who is subject to the army act, 1950, or the air force act, 1950, or the navy (discipline) act, 1934; or - - - - - - 6 (1) any person aggrieved by the order of the certifying appeals officer under sub-section (2) of section 5 may, within twenty~ne ~8frgm t)fe date on wh~ cgpies are sent under81ib--secfioll (3) of that section, appeal to the appellate authority, and the ,appellate authority, whose decision shall be final, shall by order in writing confirm the standing orders either in the form certified by the certifyink officer or after amending the said standing orders by making such modifications thereof or additions thereto as it thinks necessary to render the standing- orders certifiable under this act - - - - - - a bill further to amend the industrial employment (standing orders) act, 1946 the president has, in pursuance of clause (3) of article 117 of the constitution of india, reconunended to lok sabha the consideration of the bill m n kaul, secretary (shri gulzanlal nanda, minister of labour and employmmt)

Parliament_bills

bbf77029-8dc0-5714-ab0d-0b9a0403abbc

on the 8th december, 2006 bill no cvii of 2006 the child labour (abolition and rehabilitation) bill, 2006 a billto provide for abolition of child labour in the country 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 child labour (abolition and rehabilitation) act,2006short title, extent and commencement(2) it extends to the whole of india5(3) it shall come into force at oncedefinitions2 in this act, unless the context otherwise requires,—(a) "appropriate government" means in the case of a state, government of that state and in all other cases, central government;(b) "child" means a person who has not attained the age of eighteen years; (c) "prescribed" means prescribed by rules made under this actabolition of child labour3 notwithstanding anything contained in any other law for the time being in force, child labour in any form is hereby abolished4 the appropriate government shall ensure that no person employs any child for performance of any of the following work, namely:—prohibition on child employment(i) domestic work; (ii) agricultural operations; (iii) construction activities and operations of transport industry; (iv) work in shop, factory, any establishment or organisation; and (v) manufacturing, trading or processing activity of any itemprovided that any child may work at his own residence or perform any domestic work out of his volitionno establishment to deal with any activity or product involving child labour5 the appropriate government within its territorial jurisdiction shall ensure that no establishment sells or buys any product which has been manufactured or processed by any industrial establishment or factory employing child labour and it shall be the duty of every organisation to display in bold letters, at prominent location, in the organisation that it does not deal with any activity or product where child labour is involvedpenalty6 whoever,—(i) employs or compels any child to render labour for remuneration without sending him to a school shall be punished with imprisonment for a term which may extend to three months and a fine of rupees ten thousand(ii) where an offence under this act has been committed by a company, every person who, at the time, offences were 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 offences and shall be punished with imprisonment which may extend to six months and a fine of not less than rupees one lakh and not more than ten lakhs, and the license of that organisation shall be cancelled and he shall also be required to meet the educational and such other requirements of the child as may be necessary for his development and education upto graduation level7 if any child is found to be self employed and he has no parents or guardians to support him, he shall be immediately sent to a hostel for studies by the central government and all expenditure on this account shall be met by the central governmentcentral government to provide expenditure to the child having no parents act to have overriding effect8 the provisions of this act and rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force but save as aforesaid the provisions of this act shall be in addition to and not in derogation of any other law for the time being in forcepower 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 reasonschild labour is very much prevalent in our country millions of children are engaged in various activities like domestic, agriculture, industry, factory, construction activities, etc due to poverty, they are sent for work instead of schools for education even at the work place, they are harassed, and not even paid the minimum wages no basic facilities are provided to them sometimes, children are also engaged in hazardous industries these children are forced to work by their parents due to stark povertythe bill seeks to provide for abolition of child labour and provides for their rehabilitation the bill also proposes that no child below the age of eighteen years should be employed in any work or activity and those who employ them should not only be subjected to punishment but also they will be required to meet the cost of education of the childmoreover, ban on selling the products of the industrial establishments or factories wherein child labour has been engaged for its manufacturing or processing, has also been proposedhence this billsyeda anwara taimur financial memorandumclause 7 of the bill provides for educational facilities to those child labour who do not have any parents or guardians since educational facilities are already provided in schools without any cost, only nominal expenditure will be involved from the consolidated fund of india a recurring expenditure of about rupees five hundred crore per annum will be involved and a non-recurring expenditure of about rupees two hundred crore is likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the bill since the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for abolition of child labour in the country and for matters connected therewith or incidental thereto————(shrimati syeda anwara taimur, mp)mgipmrnd—4139rs(s3)—8-12-2006

Parliament_bills

0e461b5b-9b56-5d66-8a54-772d06ad6319

bw no 101 of 188& the delhi fire prevention and fire safety bill, 1988 a billto 'l'nake more effective provibion fo'l' thle fire prevention and fire salet!1 - measures in certain buildings and premises in the union territof1l of delhi be it enacted by parliament in the thirty-seventh year of the repubuc of india as follows:- 1 (1) this act may be called the delhi fire prevention and fire safety act, 1986 5 (2) it extendc; to the-whole of th~ union territory of delhi short tme, extent and coiiuiledc:e-1t1eflt (3) it shall come into force on such date as the central government may, by notification in the official gazett~, appoint 2 in this act, unless the context otherwise requjres,-deflnl iions 10 06 0119"7 (a) "administrator" means the admini'strator of delhi appointed by the president under articl~ 239 of the constitution; ~ (b) "appellate tribunal" means the appellate tribunal constituted under section 347 a of the delhi municipal corporation act, 1957; (c) "building" means a house, outhouse, stable, latrine, urinal, shed, hut, wall (other than a boundary wall) or any other structure, whether of masonry bricks, wood, mud, metal or other material; (d) "building bye-laws" means the bynaws made under section 28: of the cantonments act, 1924 or the bye-laws made under section puojab act ill of 1911 61 of 1917 481 of the delhi municipal coxporation act, 1~7 or the by :iawi made under section 188, sub-section (3) of section 189 and sub-section ,(1) of section 190 of the punjab municipal act, 1911, as in force in new delhi or the regulations made under sub-section (1) of section 57 of the delhi development act, 1957, relating to buildings; 5 66 ot 1957 (e) iichief fire officer" means the chief fire ofticer appointed by' the municipal corporation of delhi established under the delhi municipal corporation act, 19m; (1) "delhi" means the union territory of delhi; (g) "fire prevention and fire safety measures" means such 10 mtasures as are necessary in accordance with the bullding byelaws for the prevention, control and fighting of fire and for ensuring the safety of life and property in case of fire; (h) "lpcal authority" means the delhi cantonment board established under the cantonments act, 1924, the delhi development 15 2 of 1924 authority established under the delhi development act, 1957, the 61 of 1957 delhi municipal corporation established under the delhi municipal corporation act, 1957, the new delhi municipal committee established 66 of 1957 under the punjab municipal act, 1911, as in force in new delhi or punjab any other authority under any other law, which may be notified 20 ~~~ in this behalf by the administrator with the prior approval of the central government; (i) "nominated authority" means an officer not below the rank of a station officer nominated by the chief fire officer, and includes an officer nominated by a local authority or a railway 25 administration as a nominated authority for the purposes of this act· , (j) "occupier" includes-(i) any person who for the time being is paying or is liable to pay to the owner the rent or any portion of the rent of the land go or building in respect of which such rent is paid or is payable; (ii) an owner in occupation of, or otherwise using his land or building; (ui) a rent-free tenant of any land or building; (i1j) a licensee in occupation of any land or building; and 3~ (v) any person who is liable to pay to the owner damages for the use and occupation of any land or building; (k) "owner" includes a person who for the time being is receiving or is entitled to receive, the rent of any land or building whether on his own account or on account of himself and others or as an agent, 4 trustee, guardian or receiver or any oth4u- person or who should so receive the rent or be entitled to receive it if the land or building or part thereof wer~ let to a tenant and also includes-(i) the custodian of evacuee property in respect of evacuee property vested in him under the administration of evacuee 41': prope'rty act, 1950; ~ 31 of 1950 (ii) the director of estates of the government of india, the oj , secretary of the delhi development authority, constituted under tbe delhi development act, 1957, the pt1eral manaaer 'of a 61 of 'ie', railway and the h of a government department, in respect of propej'ties under their respective control; 5 (z) "premises" means any land or any building or part of a building appurtenant thereto which is used for storing explosives, explosive substances and dangerously inflammable substances oll 6ofl908 exp'14114tion-in this clause, "explosive", "explosive substances" and "dangerously inflammable substances" shall have the meanings, resoectively, assigned to them in the explosives act, 1884, the explosive substances act, 1908 and the inflammable substances act, 1952 i 20 of 1951 10 !:nipeetion of buildings, premises etc 3 ~1) the nominated authority may, after giving' tnree hours' notice ·to the occupier, or, if there be no occupier, to the owner of any building having such heijl'ht as may be specified by rules framed under this act, 15 "l" premises, enter and ·inspect ·the said building or premises at any time between sunrise and sunset where such inspection appears necessary for ascertaining the adequacy or contravention of fire prevention and fire safety measures: provided that the nominatid authority may enter into and insdect any lio "'undin~ or premises at any time if it apnears to it to be exdecuent and "ip('essary to do so in order to ensure safety of life and property (2\ the' nominated authority shall be provided with all po!;sible assis tance tiv the owner 01" occupier, as the caose may be of the building or premises for carrying out the inspection under sub-section (1) (3) when anv buildin~ or premisec; used as a human dwe11in~ is tl5 entered under sub--section (1), due re~ard shall be paid to the social and -ehlrlnu!; sentiment's of the oecupiers; and before anv apartment ill the dctua! occupancy of any woman who accordinl! to the culitom does not andear in "ublic, is entered under sub-section '(1) notice shall be ~ven to her that she is at liberty to withdraw, and every reasonable facility :jo shall be afforded to her for withdrawing ileasures for ftr prevention andftre satltty :c '(lr the nominated autliority shall after the completion of the ijlst,)ection of the building or premises under section 3 record its views on the aeviations from, or the contraventions of tlie· building bve-laws with re~ard to tlie fire prevention and fire safety measures and the s5 inaclequacy of such measures provided therein ~th reference 'to ·the 'hp! f7bt of the building or the nature of aetivities carried nn in such bui1din~ or premises and issue a notice to the owner or :>ecnpier of sucn huilainl!' or premises directing him to undertake such' measures as may lie rpeciflecl in tlie notice 40 '(2)' tjie nominated authorit~ shall also give a report of any inspection made liy it under section 3 to the chief fire officer power to seal ii buildinlfs or premises s '(1)' wnere, on receipt of a redort from the nominated authority 11n"er rub-!iieetion (2), of section, 4 it apnears to the chief fire officpf tllat tlie condition of any 1:iuildingo or premises is dan~erous to life or +5 property, lie shall, without prejudice to any action taken uncler se:tion ~' 1;y oraer, require tlie persons in possession or occudation of such build·· inlt or premises to reffl,9ve themselves from such building' or premisor;: forthwith', (2) if an order made by t1c chief fire ofbcer under subsection (1) is not complied with, the chief fire officer may direct any police oftlctr having jurisdiction in the area to remove such persons from the building or premises and such oftlcer shall comply with such directions (3) after the removal of the persons under sub-section (1) or sub-5 'seetion (2), as the case may be the chief fire officer shall seal the building or prem • (4) no person shall remove such seal eseept under an order made by the chief fire ofbcer 6 (1) notwithstanding anything contained in any other law for the 10 provision r8lardinl certain buiidinp and pre mises lime being, in force, the chief fire officer may enter and inspect any building, the construction of which was completed on or before the 6th day of june, 1983 (being the date on which the current building bye-laws had come into force) or any building which was under construction on 5 such date if such inspection appears necessary for ascertaining the j adequacy of fire prevention and fire safety measures in such building (2) the entry and inspection under sub-section (1) shall be done by the chief fire officer in the manner laid down in section 3 (3) the chief fire officer shall, after inspection of the building or nremises under sub-section (1), and aftel: taking into consideration- !io (i) the provisions of the building bye-laws in ac~ordance ""ith which 1he plan of the said building or premises was sanctioned; (ii) the conditions imoosed if any, bv the local authority at the time of the sanctjon of the plan of the said building or premises; and (iii) the minimum standards for fire prevention and fire safety 25 measures specified for such building or premises under the rules framed under this act, issue a notice to the owner or ~pjer of sue" buildinl:( or premises stating therein the inrdequbcv in re~ard to the fire prevention and fire safety measures in it and direct the owner or oecuoier to undertake mea go sures for rectifying the said inadequacy within such period as he may consider just and reasonable 7 (1) the chief fire' officer shall, in the event of non-compliance of any notice issued under section 4 or section 6, take 'such steps as may be necesaary for the compliance of such notice 35 default powers of the chief eve ofticer (z) all expenses incurred by the chief fire offteer in tel at; on to any 'steps taktm by him un-fer sub section (1) shall he 'davable by the own~ or occupier on demand and shall, if not paid within ten days after such demand, be recoverable as arrears of land revenue - '\ppeals 8 (1) any person aggrieved bv any notice or order of the 4° nominated authority or the chief fire officer may prefer an appeal against such notice or order to the appellate tribunal within thirty days from the date of the notice or order appealed against: provided that the appellate tribune} may entertain an appeal after the expiry of the said period of thirtv davs ilit is satisfied that there was 43 sufficient caucle fot: not filing it within that period '(2) an a,pp,eal shall lie to the administrator avainst the omet of the appellate tribunal confirming, modifyinl!' or annul1in~ a notice ot' an order issued or made under this act within thirty days from the date of the o~er of the appellate tribunal: ' so provided that tho admidietrator may entertain an appeal after tlie expiry of the said period of thirty days if he is satisfted that there wu sufftcient cause for not ftlin's it within that period (3) an appeal to the appellate tribunal or the administrator shall 5 be made in such form and shall be accompanied by a copy of the notice or order appealed against and by iuch fees u may be specified by rulea made under this act (4) the provisions of section 347c of th delhi municipal corporation 66 of 1957 act, 1957, and the rules made thereunder, shall, so far as may be, apply j n to the disposal of an appeal under this section all; they apply to the disposal of an appeal under that act bar of juriadietiod of courti 9 no court shall entertain any suit, application or othe'r proceed ing in respect of nny notice or order under this act and no such notice or order shall be called in question otherwise than by preferring an appeal 15 under this act ' if) whoever contravenes any provision of this act shall, without pre-penaltiel judice to any other action taken against him under section 7, 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 and 1010 where the offence is a continuing one, with a further flne which may extend to three thousand rupees for every day after the first during which such offence' continues ~ offeneel by com-panies 11 (1) where an offence under this act has been committed by a company, every person who at the time the offence was committed, was 25 in charge of, and was responsible to, the company for the conduct of the business of thp company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nolhing contained in this sub-section shall render any :;0 such person liable to any punishment if he proves that the offence wu (!nmmitted without his knowledgp or that he had exercised all due diu-~ence to prevent t11e rommission of such oft'ence (~) notwithstanding an"thing ('ontained in sub-section (1), where any offence under this act haq been committed bv a company and it is proved 35 tnat the offence has been ~ommitted with the consent or connivance of, or is attributable to any ne~lect on the part of, anv director, mana~r, secretary or other officer of the companv such director manal!el" seen!-tary or other officer shall also be deemed to be ~untv of tltat offence and shall be liabje to he proce~ded against and punished accordingly 40 e:t'pktnation-for the purposes of this section,-(n) "company" means a body rorporate an~ includer a firm or other association of individnalb: and (0) "director", in relation to a flrm, means a partner in the firm sanction o{ prolecutlon 12 no court shall proceed to the trial of an offence under this act, 45 except on the complaint of or upon information received hom, the nominated authority 13 no court inf'erior to that of a metropolitan mrgisn-ate shall try' an jmildicoffence punirhabje under this act dod protection 1'- ,no suit, prosecution or other legal proceeding shall lie against any of aetion period for anything which is in good faith done oj" intended to be done ::t f~th under this act or any rules made thereunder offers to be public aervant 15 every officer acting under the provisions of this act shall be cleemed to be a public servant within the meaning of section 21 of the 5 indian penal code 4$ of 1860 16 (1) the administrator may, by notification in the official gazette, make rules for ~g out the provisions of this act power to make raj- (2) in particular, and without prejudice to the generality of ,the foregoing power, such rules may provide for-10 (4) the height of the building under sub-section (1) of section 3; (b) the minimum standards for fire preventi0s:t and fire safety memures for the purposes of clause (iii) of sub-section (3) of section 8~ ! (c) the form in which an appeal shall be made and the fees that 15 shall accompany such appeal under sub-section (3) of section 8; (d) any other matter which is required to be provided by rules (3) the central government shall cause every rule made under this act to be laid, as liioon as may be after it is made, before each house of parliament, v hile it is in session, for a total period of thirty day$ which 20 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 h9uses agree that the rule should not be made, the rule shnll thereafter have effect only in such modified form or 25 be of no effect, as the case ma~' be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previowlly done under that ru1e statement of objects and reasonsthe delhi fire brigade, which is controlled by the delhi municipal corporation, is responsible for taking fire-fighting and fire safety, measures in the entire union territory of delhi the existing provisions in the delhi municipal corporation act, 1957, to enf~rce the fire safety measures, particularly in multi-storey buildings, had been found to be most inadequate in the absence of the necessary statutory authority for the fire prevention enforcement agencies to compel the owners of buildings to carry out the necessary measures for prevention of fires no specific penalties are provided in the act for the contravention of any ftre safety measures and such penalties are also not adequate enough to effectively curb the violations of the fire prevention measures provided under the act it has also been found that the owners of buildings do not provide the necessary fire safety measures in buildings as required by the building plans approved by local authorities although the delhi fire brigade exercises jurisdiction over the' entire union territory of delhi, the four local authorities existing in the union territory of delhi are governed by their own respective laws and there is no unified single agency which is clothed with the necessary powers to coordinate the fire prevention, fighting or safety measures in view of this position, it is felt that in order to eft'ectively control the fires occurring in the union territory of delhi and to take necessary safety measures for the prevention of such fires, it is necessarr to provide for fire prevention and fire safety measures in the union territory of delhi 2 the bill, accordinely, provides for the following, among other matters namely:- (i) all buildings having such height as may be specified by rules and premises used for storing exp1osives, explosive bubstances and dangerously in1jammable substances, shall be provided with the requisite fire prevention and fire safety measures (u) provision has been made for inspection of buildings and premise~ by the nominated authority, appointed by the chief fire officer, for ascertaining the adequacy or contraventio~ of fire prevention and fire safety measures required to be taken by the occu pier or owner of the building or i?remises (iii) contravention of any of the provisions of the bill will be punishable with imprisonment for a term which may extend to six months, or with fine extending to fifty thousand rupees, or with both in the case of continuing offences, the o1fender will be liable for punishment of fine up to three thousand rupees for every day for which the offellce is continued (tv) provision for an appeal aga1dbt any notice or order of the chief fire ofticer or the nominated authority to the appellate tribunal and against the wder of the appellate tribunal to the administrator has been proposed 3 the bill seeks to achieve the above objects , '1 arun nehru the 12th augult, 1986 clause 16 of the bill empowers the administrator to make rules for carrying out the provisions of the bill the matters with rebptect to which rules may be made relate to the height of the building, the minimum standards for fire prevention and fire safety measures, the form in which an appeal ii made, the fees payable in respect of such appeal and any other matter which is required to be provided by rules 2 the matters in relation to which the power to make rules is proposed to be conferred on the administrator are matters of procedure and administrative detail the delegation of legislative power is therefore f)f a normal cliaracter a billto make more effective provision for the fire prevention and fire safety measures in certain buildings and premises in the union territory of delhi (shri arun nehru, minister of state in the depart·ment of internat security)

Parliament_bills

4cd9020f-ebfc-5edb-b3f4-555c97fab911

stalement of objects and reasonsthe question of re-organisation of the admunistrative se-up in the union hors of dethi has been under the consideration of the government - for do} ac time, the government of india appointed on 24-12-1987 a committee to go into the various issues connected with the administration of delhi and to recommend measures inter alia for the streamlining of the administrative set-up the committee went into the matter in great detail and considered the issues after holding discussions with various individuals, associations, political parties and other experts and taking into account the arrangements in the national capitals of other countries with a federal set-up and also the debates in the constituent assembly as also the reports by earlier committees and commissions after such detailed inquiry and examination, it recommended that delhi should continue to be a union territory and provided with a legislative assembly and a council of ministers responsib'e to such assembly with appropriate powers to deal with matters of concern to the common man the committee also recommended that with a view to ensuring stability and permanence the arrangements should be incorporated in the constitution to give the national capital a special status among the union territories, 2 the bill seeks to give effect to the above proposals new delhi; s b chavan the 12th december, 1991,

Parliament_bills

a2cc43cc-f964-518f-baf8-5edc83727c25

bill no 65 of 2016 the education loan bill, 2016 by shri bhairon prasad mishra, mp a billto provide for education loan to students and for matters connected therewithbe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the education loan act, 2016short title and extent(2) it extends to the whole of india 2 in this act, unless the context otherwise requires,—definitions5(a) "bank" means any nationalized or commercial bank and includes a private orforeign bank;(b) "prescribed" means prescribed by rules made under the act; and (c) "student" means a person who is pursuing any course of study, includingany professional or vocational course in any college or institution or universityscheme for education loan to students3 (1) the central government shall, within six months of the commencement of thisact, formulate a scheme for providing education loan at such rate of interest, as may be prescribed, to students for following purposes, namely:—(a) pursuing professional courses such as medical, engineering or vocationalcourse or education in any discipline in any college or institution or university; and5(b) pursuing research in any recognized research institute or universityapplication for loan4 (1) an application for education loan shall be made by a student in the prescribedformat to any branch of a bank in such manner as may be prescribed(2) an application made under sub-section (1) shall be disposed of within a period ofone month from the date of its receipt105 the bank shall make payment directly to the head of the college or institution oruniversity where the student is studying or seeking admissionpayment to be made directly to the head of the institution6 no bank shall—| ( | i | ) refuse an education loan to a student on any ground; ||--------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------|| no bank shall | | || deny an | | || educational | | || loan | | || 15 | | || ( | ii | ) insist on any sort of guarantee, mortgage or surety for the purpose of || disbursement of loan; | | || ( | iii | ) charge interest more than the rate prescribed; || ( | iv | ) withhold degree/diploma certificates, mark sheets in original; and || ( | v | ) initiate recovery process of the loan before the completion of one year of || securing a job by a student who has taken an education loan | | || 20 | | || punishment | | || 7 | if any bank violates the provisions of section 6, the director or other officer of the | || bank responsible for the violation, unless he proves that such violation took place without | | || his knowledge or that he exercised all due diligence to prevent, shall be deemed to be guilty | | || of such violation and shall be punished with imprisonment for a term which may extend upto | | || one year or a fine which shall be equal to the amount of loan sought by the student | | || 25 | | || waiving off | | || loan | | || 8 ( | 1 | ) the central government shall formulate a scheme for waiving off such loan, if || a student, even after five years of completing his course, fails to secure any employment | | || ( | 2 | ) subject to such rules as may be made, the waiving off of loans shall be applicable || only to such | bona fide | students who do not get suitable employment after completing their || education | | || 30 | | || power to make | | || rules | | || 9 | ( | 1 || for carrying out the purposes of this act | | || 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 | | || 40 | | | statement of objects and reasonsit is indeed a welcome step that educational loans are being given to students for pursuing higher education economically poor students, who could not earlier afford the cost of professional and higher education are also now in a position to pursue higher education because of education loan however, the policy of giving education loan in deficient on many counts it has no statutory backing or proper guidelines each bank has its own guidelines and fixes its own criteria for disbursing loan many banks often refuse the same on some silly and technical grounds guarantee and surety is always insisted upon before granting the loan the rate of interest on such loan also varies from bank to bank students are harassed and have to run from pillar to post to get the loan disbursed students pursuing studies in private institutions and seeking admission in management quota are not given loan therefore, it is sought to ensure through the bill that education loan should not be denied to any student any person who violates the guidelines framed for education loan shall be punished so that no bank dares to refuse loan to studentsfurther, many students after completion of their course do not get jobs thus, they are not in a position to repay the loan taken in such cases, a policy or scheme for waiving of loans should also be consideredhence this billnew delhi;bhairon prasad mishrafebruary 8, 2016 financial memorandumclause 3 of the bill provides for the framing of a scheme for providing educational loans to students clause 8 provides for framing of a scheme for waiving of educational loan if a student fails to secure any employment after completion of his course the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees two hundred crore will be involved as a recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure to the tune of rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for education loan to students and for matters connected therewith————(shri bhairon prasad mishra, mp)gmgipmrnd—4259ls(s3)—03-03-2016

Parliament_bills

555aaf0d-664c-5532-9812-00009b1dd724

the finance bill, 2020(as introduced in lok sabha) the finance bill, 2020 _________ arrangement of clauses __________ chapter i preliminary clauses1short title and commencement chapter ii rates of income-tax2income-tax chapter iii direct taxes income-tax3amendment of section 24amendment of section 65amendment of section 96amendment of section 9a7amendment of section 108amendment of section 10a9amendment of section 1110amendment of section 12a11amendment of section 12aa12insertion of new section 12ab13amendment of section 1714amendment of section 32ab15amendment of section 33ab16amendment of section 33aba17amendment of section 3518amendment of section 35ad19amendment of section 35d20amendment of section 35e21amendment of section 4322amendment of section 43ca23amendment of section 44ab24amendment of section 44da25amendment of section 4926amendment of section 50b27amendment of section 50c28amendment of section 5529amendment of section 5630amendment of section 5731substitution of new section for section 72aa32amendment of section 80eea33amendment of section 80g clauses34amendment of section 80gga35amendment of section 80-ia36amendment of section 80-iac37amendment of section 80-ib38amendment of section 80-iba39amendment of section 80jjaa40insertion of new section 80m41amendment of section 9042amendment of section 90a43amendment of section 92cb44amendment of section 92cc45amendment of section 92f46amendment of section 94b47amendment of section 115a48amendment of section 115ac49amendment of section 115aca50amendment of section 115ad51amendment of section 115baa52amendment of section 115bab53insertion of new sections 115bac and 115bad54amendment of section 115bbda55amendment of section 115c56amendment of section 115jb57amendment of section 115jc58amendment of section 115jd59amendment of section 115-o60amendment of section 115r61amendment of section 115td62amendment of section 115ua63amendment of section 115vw64insertion of new section 119a65amendment of section 133a66amendment of section 13967amendment of section 14068amendment of section 140a69amendment of section 14370amendment of section 144c71amendment of section 15672amendment of section 19173amendment of section 19274amendment of section 19475amendment of section 194a76amendment of section 194c77amendment of section 194h78amendment of section 194-i79amendment of section 194j80insertion of new section 194k81amendment of section 194lba82amendment of section 194lc83amendment of section 194ld84insertion of new section 194-o85amendment of section 19586amendment of section 196a87amendment of section 196c88amendment of section 196d89amendment of section 197 clauses90omission of section 203aa91amendment of section 20492amendment of section 206aa93amendment of section 206c94insertion of new section 234g95amendment of section 25096amendment of section 25397amendment of section 25498insertion of new section 271aad99insertion of new section 271k100amendment of section 274101insertion of new section 285bb102amendment of section 288103amendment of section 295104amendment of first schedule chapter iv indirect taxes customs105amendment of section 11106amendment of section 28107amendment of section 28aaa108insertion of new chapter vaa109amendment of heading of chapter viia110insertion of new section 51b111amendment of section 111112amendment of section 156113amendment of section 157 customs tariff114substitution of new section for section 8b115amendment of first schedule central goods and services tax116amendment of section 2117amendment of section 10118amendment of section 16119amendment of section 29120amendment of section 30121amendment of section 31122amendment of section 51123amendment of section 109124amendment of section 122125amendment of section 132126amendment of section 140127amendment of section 168128amendment of section 172129amendment to schedule ii130retrospective exemption from, or levy or collection of, central tax in certain cases131retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of central goods and services tax act integrated goods and services tax clauses132amendment of section 25133retrospective exemption from, or levy or collection of, integrated tax in certain cases union territory goods and services tax134amendment of section 1135amendment of section 2136amendment of section 26137retrospective exemption from, or levy or collection of, union territory tax in certain cases goods and services tax (compensation to states)138amendment of section 14 chapter v health cess139health cess on imported medical devices chapter vi miscellaneous part i amendments to the indian stamp act, 1899140commencement of this part141amendment of section 9a142insertion of new section 73b part ii amendment to the prohibition of benami property transactions act, 1988143amendment of act 45 of 1988 part iii amendment to the election commission (conditions of service of election commissioners and transaction of business) act, 1991144amendment of act 11 of 1991 part iv amendment to the finance act, 2001145substitution of new schedule for seventh schedule to act 14 of 2001 part v amendments to the finance act, 2013 clauses146amendment of section 116147amendment of section 117148amendment of section 118149amendment of sections 119, 120 and 132athe first schedule the second schedule the third schedulethe fourth schedule the fifth schedule the finance bill, 2020 a bill to give effect to the financial proposals of the central government for the financial year 2020-2021 be it enacted by parliament in the seventy-first year of the republic of india as follows:–– chapter i preliminary1 (1) this act may be called the finance act, 2020 short title and commencement 5 (2) save as otherwise provided in this act,— (a) sections 2 to 104 shall come into force on the 1st day of april, 2020; (b) sections 116 to 129 and section 132 shall come into force on such date as the central government may, by notification in the official gazette, appoint chapter ii rates of income-tax 10 income-tax 15 20 25 30 35 40 2 (1) subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of april, 2020, income-tax shall be charged at the rates specified in 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: provided further that in respect of any income chargeable to tax under section 115a, 115ab, 115ac, 115aca, 115ad, 115b, 115ba, 115bb, 115bba, 115bbc, 115bbd, 115bbda, 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 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 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 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 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 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 income-tax, where the total income exceeds one crore rupees but does not exceed ten crore rupees; 5 10 15 20 25 30 35 40 45 50 55 60 (ii) at the rate of twelve per cent of such income-tax, 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 does 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 does 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 (4) in cases in which tax has to be charged and paid under sub-section (2a) of section 92ce or section 115-o or section 115qa or sub-section (2) of section 115r 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, 196a, 196b, 196c and 196d of the income-tax 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 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 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; (b) in the case of every co-operative society or 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; (c) 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 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 amount or the aggregate of such amounts 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 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 incomes 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 incomes collected or likely to be collected and subject to the collection exceeds five crore rupees; (b) in the case of every co-operative society or 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 and subject to the collection exceeds one crore rupees; (c) 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 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 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 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 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 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 section 115a, 115ab, 115ac, 115aca, 115ad, 115b, 115ba, 115bb, 115bba, 115bbc, 115bbd, 115bbda, 115bbf, 115bbg, 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 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) 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 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 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 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 of the nature referred to in clause (b) of such-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 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; (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 or firm or local authority at the rate of twelve per cent of such "advance tax", where the total income exceeds one crore rupees; 5 10 15 20 25 30 35 40 45 50 (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 "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; (d) 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 (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 "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": 5 10 15 20 25 30 35 40 45 50 55 60 65 (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; 5 (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 10 chapter iii direct taxes income-taxamendment of section 2 3 in section 2 of the income-tax act,–– (i) in clause (13a), with effect from the 1st day of april, 2021,–– (a) in sub-clause (ii), the word "and" occurring at the end shall be omitted; 15 (b) the long line shall be omitted; (ii) in clause (42a), in explanation 1, in clause (i), after sub-clause (hg), the following sub-clause shall be inserted, namely:–– 20 "(hh) in the case of a capital asset, being a unit or units in a segregated portfolio referred to in sub-section (2ag) of section 49, there shall be included the period for which the original unit or units in the main portfolio were held by the assessee;" amendment of section 6 4 in section 6 of the income-tax act, with effect from the 1st day of april, 2021,–– (a) in clause (1), in explanation 1, in clause (b), for the words "one hundred and eighty-two days", the words "one hundred and twenty days" shall be substituted; (b) after clause (1), the following clause shall be inserted, namely:–– 25 "(1a) notwithstanding anything contained in clause (1), an individual, being a citizen of india, shall be deemed to be resident in india in any previous year, if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature"; (c) for clause (6), the following clause shall be substituted, namely:–– 30 '(6) a person is said to be "not ordinarily resident" in india in any previous year, if such person is— (a) an individual who has been a non-resident in india in seven out of the ten previous years preceding that year; or 35 (b) a hindu undivided family whose manager has been a non-resident in india in seven out of the ten previous years preceding that year' amendment of section 9 5 in section 9 of the income-tax act, in sub-section (1),–– (a) in clause (i),–– 40 (i) in explanation 1, in clause (a), for the words "in the case of a business", the words "in the case of a business, other than the business having business connection in india on account of significant economic presence," shall be substituted with effect from the 1st day of april, 2022; 45 (ii) explanation 2a shall be omitted with effect from the 1st day of april, 2021 and the following explanation shall be inserted with effect from the 1st day of april, 2022, namely:–– 'explanation 2a—for the removal of doubts, it is hereby declared that the significant economic presence of a non-resident in india shall constitute "business connection" in india and "significant economic presence" for this purpose, shall mean— (a) transaction in respect of any goods, services or property carried out by a non-resident with any person in india including provision of download of data 50 or software in india, if the aggregate of payments arising from such transaction or transactions during the previous year exceeds such amount as may be prescribed; or 5 (b) systematic and continuous soliciting of business activities or engaging in interaction with such number of users in india, as may be prescribed: provided that the transactions or activities shall constitute significant economic presence in india, whether or not— (i) the agreement for such transactions or activities is entered in india; or (ii) the non-resident has a residence or place of business in india; or 10 (iii) the non-resident renders services in india:provided further that only so much of income as is attributable to the transactions or activities referred to in clause (a) or clause (b) shall be deemed to accrue or arise in india'; 15 (iii) after explanation 3, the following explanation shall be inserted with effect from the 1st day of april, 2021, namely:–– "explanation 3a––for the removal of doubts, it is hereby declared that the income attributable to the operations carried out in india, as referred to in explanation 1, shall include income from–– 20 (i) such advertisement which targets a customer who resides in india or a customer who accesses the advertisement through internet protocol address located in india; (ii) sale of data collected from a person who resides in india or from a person who uses internet protocol address located in india; and 25 (iii) sale of goods or services using data collected from a person who resides in india or from a person who uses internet protocol address located in india"; (iv) after explanation 3a as so inserted, the following proviso shall be inserted with effect from the 1st day of april, 2022, namely:–– 30 "provided that the provisions contained in this explanation shall also apply to the income attributable to the transactions or activities referred to in explanation 2a"; (v) in explanation 5,–– 35 (i) in the second proviso, after the words, brackets and figures "securities and exchange board of india (foreign portfolio investors) regulations, 2014", the words "prior to their repeal" shall be inserted; (ii) after the second proviso, the following proviso shall be inserted, namely:–– 40 15 of 1992 "provided also that nothing contained in this explanation shall apply to an asset or a capital asset, which is held by a non-resident by way of investment, directly or indirectly, in category-i foreign portfolio investor under the securities and exchange board of india (foreign portfolio investors) regulations, 2019, made under the securities and exchange board of india act, 1992"; 45 (b) in clause (vi), in explanation 2, in clause (v), the words ", but not including consideration for the sale, distribution or exhibition of cinematographic films" shall be omitted with effect from the 1st day of april, 2021 6 in section 9a of the income-tax act, in sub-section (3),–– amendment of section 9a (a) in clause (c), the following proviso shall be inserted, namely:–– 50 "provided that for the purposes of calculation of the said aggregate participation or investment in the fund, any contribution made by the eligible fund manager during the first three years of operation of the fund, not exceeding twenty-five crore rupees, shall not be taken into account;"; 55 (b) in clause (j), in the first proviso, for the words "six months from the last day of the month of its establishment or incorporation, or at the end of such previous year, whichever is later", the words "twelve months from the last day of the month of its establishment or incorporation" shall be substituted amendment of section 10 7 in section 10 of the income-tax act,–– (i) in clause (23c),–– (a) with effect from the 1st day of june, 2020,–– 5 (a) for the first and second provisos, the following provisos shall be substituted, namely:–– 10 "provided that the exemption to the fund or trust or institution or university or other educational institution or hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) under the respective sub-clauses shall not be available to it unless such fund or trust or institution or university or other educational institution or hospital or other medical institution makes an application in the prescribed form and manner to the principal commissioner or commissioner, for grant of approval,–– 15 (i) where such fund or trust or institution or university or other educational institution or hospital or other medical institution is approved under the second proviso [as it stood immediately before its amendment by the finance act, 2020], within three months from the date on which this clause has come into force; 20 (ii) where such fund or trust or institution or university or other educational institution or hospital or other medical institution is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; 25 (iii) where such fund or trust or institution or university or other educational institution or hospital or other medical institution has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; 30 (iv) in any other case, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought, and the said fund or trust or institution or university or other educational institution or hospital or other medical institution is approved under the second proviso: provided further that the principal commissioner or commissioner, on receipt of an application made under the first proviso, shall,— 35 (i) where the application is made under clause (i) of the said proviso, pass an order in writing granting approval to it for a period of five years; (ii) where the application is made under clause (ii) or clause (iii) of the said proviso,–– 40 (a) call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about— (a) the genuineness of activities of such fund or trust or institution or university or other educational institution or hospital or other medical institution; and 45 (b) the compliance of such requirements of any other law for the time being in force by it as are material for the purpose of achieving its objects; and (b) after satisfying himself about the objects and the genuineness of its activities under item (a), and compliance of the requirements under item (b), of sub-clause (a),–– 50 (a) pass an order in writing granting approval to it for a period of five years; (b) if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; 55 (iii) where the application is made under clause (iv) of the said proviso, pass an order in writing granting approval to it provisionally for a period of three years from the assessment year from which the registration is sought, and send a copy of such order to the fund or trust or institution or university or other educational institution or hospital or other medical institution:"; (b) for the eighth and ninth provisos, the following provisos shall be substituted, namely:–– 5 "provided also that any approval granted under the second proviso shall apply in relation to the income of the fund or trust or institution or university or other educational institution or hospital or other medical institution,–– (i) where the application is made under clause (i) of the first proviso, from the assessment year from which approval was earlier granted to it; 10 (ii) where the application is made under clause (iii) of the first proviso, from the first of the assessment years for which it was provisionally approved; (iii) in any other case, from the assessment year immediately following the financial year in which such application is made: 15 provided also that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the second proviso shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application was received:"; 20 (b) in the tenth proviso, for the words and figures "section 288 and furnish along with the return of income for the relevant assessment year", the words, figures and letters "section 288 before the specified date referred to in section 44ab and furnish by that date" shall be substituted; (c) with effect from the 1st day of june, 2020,––25 (a) the sixteenth proviso shall be omitted;(b) for the eighteenth proviso, the following proviso shall be substituted, namely:–– 30 "provided also that all applications made under the first proviso [as it stood before its amendment by the finance act, 2020] pending before the principal commissioner or commissioner, on which no order has been passed before the date on which the first proviso has come into force, shall be deemed to be an application made under clause (iv) of the first proviso on that date:"; (ii) with effect from the 1st day of april, 2021,––35 (a) in clause (23d), in the opening portion, the words, figures and letter "subject to the provisions of chapter xii-e," shall be omitted; (b) in clause (23fc), in sub-clause (b), for the words, brackets, figures and letter "referred to in sub-section (7) of section 115-o", the words "received or receivable from a special purpose vehicle" shall be substituted; 40 (c) in clause (23fd), the words, brackets and letter "sub-clause (a) of" shall be omitted; (d) after clause (23fd), the following clause shall be inserted, namely:–– '(23fe) any income of a specified person in the nature of dividend, interest or long-term capital gains arising from an investment made by it in india, whether in the form of debt or equity, if the investment–– 45 (i) is made on or before the 31st day of march, 2024;(ii) is held for at least three years; and 50 (iii) is in a company or enterprise carrying on the business of developing, or operating and maintaining, or developing, operating and maintaining any infrastructure facility as defined in the explanation to clause (i) of sub-section (4) of section 80-ia or such other business as the central government may, by notification in the official gazette, specify in this behalf explanation—for the purposes of this clause, "specified person" means–– (a) a wholly owned subsidiary of the abu dhabi investment authority which–– (i) is a resident of the united arab emirates; and(ii) makes investment, directly or indirectly, out of the fund owned by the government of the united arab emirates; 5 (b) a sovereign wealth fund which satisfies the following conditions, namely:–– (i) it is wholly owned and controlled, directly or indirectly, by the government of a foreign country; (ii) it is set up and regulated under the law of such foreign country; 10 (iii) the earnings of the said fund are credited either to the account of the government of that foreign country or to any other account designated by that government so that no portion of the earnings inures any benefit to any private person; (iv) the asset of the said fund vests in the government of such foreign country upon dissolution; 15 (v) it does not undertake any commercial activity whether within or outside india; and (vi) it is specified by the central government, by notification in the official gazette, for this purpose;'; 20 (e) in clause (34), after the proviso, the following proviso shall be inserted, namely:–– "provided further that nothing contained in this clause shall apply to any income by way of dividend received on or after the 1st day of april, 2020;"; (f) in clause (35), after the proviso, the following proviso shall be inserted, namely:–– 25 "provided further that nothing contained in this clause shall apply to any income in respect of units received on or after the 1st day of april, 2020;"; (g) clause (45) shall be omitted; (iii) after clause (48b), the following clause shall be inserted, namely:–– 30 "(48c) any income accruing or arising to the indian strategic petroleum reserves limited, being a wholly owned subsidiary of the oil industry development board under the ministry of petroleum and natural gas, as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of directions of the central government in this behalf: 35 provided that nothing contained in this clause shall apply to an arrangement, if the crude oil is not replenished in the storage facility within three years from the end of the financial year in which the crude oil was removed from the storage facility for the first time;" amendment of section 10a 8 in section 10a of the income-tax act, in sub-section (5),–– (i) the words "along with the return of income," shall be omitted; 40 (ii) after the word and figures "section 288" , the words, figures and letters "before the specified date referred to in section 44ab" shall be inserted amendment of section 11 9 in section 11 of the income-tax act, in sub-section (7), with effect from the 1st day of june, 2020,–– 45 (a) for the words, brackets, letters and figures "under clause (b) of sub-section (1) of section 12aa", the words, figures and letters "under section 12aa or section 12ab" shall be substituted; (b) for the words, brackets, figures and letter "clause (1) and clause (23c)", the words, brackets, figures and letter "clause (1), clause (23c) and clause (46)" shall be substituted; (c) the following provisos shall be inserted, namely:–– 50 "provided that such registration shall become inoperative from the date on which the trust or institution is approved under clause (23c) of section 10 or is notified under clause (46) of the said section, as the case may be, or the date on which this proviso has come into force, whichever is later: 5 provided further that the trust or institution, whose registration has become inoperative under the first proviso, may apply to get its registration operative under section 12ab subject to the condition that on doing so, the approval under clause (23c) of section 10 or notification under clause (46) of the said section, as the case may be, to such trust or institution shall cease to have any effect from the date on which the said registration becomes operative and thereafter, it shall not be entitled to exemption under the respective clauses" 10 in section 12a of the income-tax act,–– amendment of section 12a (i) in sub-section (1),––10 (a) after clause (ab), the following clause shall be inserted with effect from the 1st day of june, 2020, namely:–– 15 "(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the principal commissioner or commissioner, for registration of the trust or institution,–– 33 of 1996 (i) where the trust or institution is registered under section 12a [as it stood immediately before its amendment by the finance (no 2) act, 1996] or under section 12aa, [as it stood immediately before its amendment by the finance act, 2020] within three months from the date on which this clause has come into force; 20 (ii) where the trust or institution is registered under section 12ab and the period of the said registration is due to expire, at least six months prior to expiry of the said period; 25 (iii) where the trust or institution has been provisionally registered under section 12ab, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier; 30 (iv) where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11, at least six months prior to the commencement of the assessment year from which the said registration is sought to be made operative; (v) where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, within a period of thirty days from the date of the said adoption or modification; 35 (vi) in any other case, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said registration is sought, and such trust or institution is registered under section 12ab;"; 40 (b) in clause (b), for the words "and the person in receipt of the income furnishes along with the return of income for the relevant assessment year", the words, figures and letters "before the specified date referred to in section 44ab and the person in receipt of the income furnishes by that date" shall be substituted; (ii) in sub-section (2), with effect from the 1st day of june, 2020,–– (a) in the first proviso, for the words "provided that", the following shall be substituted, namely:–– 45 "provided that the provisions of sections 11 and 12 shall apply to a trust or institution, where the application is made under–– (a) sub-clause (i) of clause (ac) of sub-section (1), from the assessment year from which such trust or institution was earlier granted registration; 50 (b) sub-clause (iii) of clause (ac) of sub-section (1), from the first of the assessment years for which it was provisionally registered: provided further that";(b) in the second proviso, for the words "provided further", the words "provided also" shall be substituted; (c) in the first and third provisos, after the word, figures and letters "section 12aa", the words, figures and letters "or section 12ab" shall be inserted amendment of section 12aa 11 in section 12aa of the income-tax act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of june, 2020, namely:–– "(5) nothing contained in this section shall apply on or after the 1st day of june, 2020" 5 insertion of new section 12ab 12 after section 12aa of the income-tax act, the following section shall be inserted with effect from the 1st day of june, 2020, namely:–– procedure for fresh registration "12ab (1) the principal commissioner or commissioner, on receipt of an application made under clause (ac) of sub-section (1) of section 12a, shall,— (a) where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of the said clause,–– (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about— (a) the genuineness of activities of the trust or institution; and (b) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; and (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (a), and compliance of the requirements under item (b), of sub-clause (i),–– (a) pass an order in writing registering the trust or institution for a period of five years; (b) if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its registration after affording a reasonable opportunity of being heard; (c) where the application is made under sub-clause (vi) of the said clause, pass an order in writing provisionally registering the trust or institution for a period of three years from the assessment year from which the registration is sought, and send a copy of such order to the trust or institution (2) all applications, pending before the principal commissioner or commissioner on which no order has been passed under clause (b) of sub-section (1) of section 12aa before the date on which this section has come into force, shall be deemed to be an application made under sub-clause (vi) of clause (ac) of sub-section (1) of section 12a on that date (3) the order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub-section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application was received (4) where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub-section (1) and subsequently, the principal commissioner or commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution after affording a reasonable opportunity of being heard (5) without prejudice to the provisions of sub-section (4), where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub-section (1) and subsequently, it is noticed that–– (a) the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13; or (b) 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, then, the principal commissioner or the commissioner may, by an order in writing, after affording a reasonable opportunity of being heard, cancel the registration of such trust or institution" amendment of section 17 5 13 in section 17 of the income-tax act, in clause (2), for sub-clause (vii), the following sub-clauses shall be substituted with effect from the 1st day of april, 2021, namely:–– "(vii) the amount or the aggregate of amounts of any contribution made to the account of the assessee by the employer–– (a) in a recognised provident fund; (b) in the scheme referred to in sub-section (1) of section 80ccd; and 10 (c) in an approved superannuation fund, to the extent it exceeds seven lakh and fifty thousand rupees in a previous year; 15 (viia) the annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme referred to in sub-clause (vii) to the extent it relates to the contribution referred to in the said sub-clause which is included in total income under the said sub-clause in any previous year computed in such manner as may be prescribed; and" amendment of section 32ab 20 | 14 ||-------------------------------------------------------------------------------------------|| (5 || ), for the words "and the || assessee furnishes, along with his return of income,", the words, figures and letters || "before the specified date referred to in section 44ab and the assessee furnishes by that || date" shall be substituted || || || amendment || of section || 33ab | 15 in section 33ab of the income-tax act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44ab and the assessee furnishes by that date" shall be substituted amendment of section 33aba 25 16 in section 33aba of the income-tax act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44ab and the assessee furnishes by that date" shall be substituted 17 in section 35 of the income-tax act, with effect from the 1st day of june, 2020,–– amendment of section 35 30 (i) in sub-section (1),–– (a) after sub-clause (iii), in the explanation, for the words, brackets and figures,–– (a) "to which clause (ii) or clause (iii)", the words, brackets, figures and letter "to which clause (ii) or clause (iii) or to a company to which clause (iia)" shall be substituted; 35 (b) "clause (ii) or clause (iii)", the words, brackets, figures and letter "clause (ii) or clause (iii) or to a company referred to in clause (iia)" shall be substituted; (b) after the fourth proviso occurring after clause (iv), the following provisos shall be inserted, namely:–– 40 45 "provided also that every notification under clause (ii) or clause (iii) in respect of the research association, university, college or other institution or under clause (iia) in respect of the company issued on or before the date on which this sub-section has come into force, shall be deemed to have been withdrawn unless such research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) makes an intimation in such form and manner, as may be prescribed, to the prescribed income-tax authority within three months from the date on which this proviso has come into force, and subject to such intimation the notification shall be valid for a period of five consecutive assessment years beginning with the assessment year commencing on or after the 1st day of april, 2021: 50 provided also that any notification issued by the central government under clause (ii) or clause (iia) or clause (iii), after the date on which the finance bill, 2020 receives the assent of the president, shall, at any one time, have effect for such assessment year or years, not exceeding five assessment years as may be specified in the notification"; 55 (ii) after sub-section (1), the following sub-section shall be inserted, namely:–– 5 "(1a) notwithstanding anything contained in sub-section (1), 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, unless such research association, university, college or other institution or company–– 10 (i) prepares such statement for such period as may be prescribed and deliver or cause to be delivered to the said prescribed income-tax authority or the person authorised by such authority such statement in such form, verified in such manner, setting forth such particulars and within such time, as may be prescribed: 15 provided that such research association, university, college or other institution or the company may also deliver to the prescribed authority a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under this sub-section in such form and verified in such manner as may be prescribed; and (ii) furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of sum, as may be prescribed" amendment of section 35ad 18 in section 35ad of the income-tax act,–– 20 (i) in sub-section (1), for the words "an assessee shall", the words "an assessee shall, if he opts," shall be substituted; (ii) in sub-section (4), after the words "in any other previous year", the words ", if the deduction has been claimed or opted by the assessee and allowed to him under this section" shall be inserted amendment of section 35d 25 30 19 in section 35d of the income-tax act, in sub-section (4), for the words "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit", the words, figures and letters "before the specified date referred to in section 44ab and the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by that date" shall be substituted amendment of section 35e 35 20 in section 35e of the income-tax act, in sub-section (6), for the words "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit", the words, figures and letters "before the specified date refered to in section 44ab and the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by that date" shall be substituted amendment of section 43 21 in section 43 of the income-tax act, in clause (5),— (a) for the words "recognised association" wherever they occur, the words "recognised stock exchange" shall be substituted; 40 (b) in explanation 2, for clause (iii), the following clause shall be substituted, namely:–– 42 of 1956 45 '(iii) "recognised stock exchange" means a recognised stock exchange as referred to in clause (f) of section 2 of the securities contracts (regulation) act, 1956 and which fulfils such conditions as may be prescribed and notified by the central government for this purpose;' amendment of section 43ca 22 in section 43ca of the income-tax act, in sub-section (1), in the proviso, for the words "five per cent", the words "ten per cent" shall be substituted with effect from the 1st day of april, 2021 amendment of section 44ab 23 in section 44ab of the income-tax act,–– (a) in clause (a),–– 50 (i) the word "or" occurring at the end shall be omitted;(ii) the following proviso shall be inserted, namely:––'provided that in the case of a person whose––55 (a) aggregate of all amounts received including amount received for sales, turnover or gross receipts during the previous year, in cash, does not exceed five per cent of the said amount; and (b) aggregate of all payments made including amount incurred for expenditure, in cash, during the previous year does not exceed five per cent of the said payment, 5 this clause shall have effect as if for the words "one crore rupees", the words "five crore rupees" had been substituted; or'; (b) in the explanation, in clause (ii), after the word "means", the words "date one month prior to" shall be inserted amendment of section 44da 10 | 24 ||----------------------------------------------------------------------------------------------|| (2 || ), for the words "and furnish || along with the return of income,", the words, figures and letters "before the specified date || referred to in section 44ab and furnish by that date" shall be substituted || || || amendment || of section 49 | 25 in section 49 of the income-tax act, after sub-section (2af), the following shall be inserted, namely:–– 15 '(2ag) the cost of acquisition of a unit or units in the segregated portfolio shall be the amount which bears, to the cost of acquisition of a unit or units held by the assessee in the total portfolio, the same proportion as the net asset value of the asset transferred to the segregated portfolio bears to the net asset value of the total portfolio immediately before the segregation of portfolios 20 (2ah) the cost of the acquisition of the original units held by the unit holder in the main portfolio shall be deemed to have been reduced by the amount as so arrived at under sub-section (2ag) 25 15 of 1992 explanation––for the purposes of sub-section (2ag) and sub-section (2ah), the expressions "main portfolio", "segregated portfolio" and "total portfolio" shall have the meanings respectively assigned to them in the circular no sebi/ho/imd/df2/cir/p/2018/160, dated the 28th december, 2018, issued by the securities and exchange board of india under section 11 of the securities and exchange board of india act, 1992' amendment of section 50b 30 26 in section 50b of the income-tax act, in sub-section (3), for the words, brackets and figures "along with the return of income, a report of an accountant as defined in the explanation below sub-section (2) of section 288,", the words, brackets, figures and letters "a report of an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab" shall be substituted amendment of section 50c 27 in section 50c of the income-tax act, in sub-section (1), in the third proviso, for the words "five per cent", the words "ten per cent" shall be substituted with effect from the 1st day of april, 2021 amendment of section 55 35 28 in section 55 of the income-tax act, in sub-section (2), in clause (b), after sub-clause (ii), the following shall be inserted with effect from the 1st day of april, 2021, namely:— 40 'provided that in case of a capital asset referred to in sub-clauses (i) and (ii), being land or building or both, the fair market value of such asset on the 1st day of april, 2001 for the purposes of the said sub-clauses shall not exceed the stamp duty value, wherever available, of such asset as on the 1st day of april, 2001 45 explanation—for the purposes of this proviso, "stamp duty value" means the value adopted or assessed or assessable by any authority of the central government or a state government for the purpose of payment of stamp duty in respect of an immovable property' 29 in section 56 of the income-tax act, in sub-section (2),–– amendment of section 56 (a) with effect from the 1st day of june, 2020,–– 50 (i) in clause (v), in the proviso, in clause (g), for the word, figures and letters "section 12aa", the words, figures and letters "section 12aa or section 12ab" shall be substituted; (ii) in clause (vi), in the proviso, in clause (g), for the word, figures and letters "section 12aa", the words, figures and letters "section 12aa or section 12ab" shall be substituted; 55 (iii) in clause (vii), in the second proviso, in clause (g), for the word, figures and letters "section 12aa", the words, figures and letters "section 12aa or section 12ab" shall be substituted; (b) in clause (x),–– (i) in sub-clause (b), in item (b), in sub-item (ii), for the words "five per cent", the words "ten per cent" shall be substituted with effect from the 1st day of april, 2021; 5 (ii) in the proviso, in clause (vii), for the words, letters and figures "section 12a or section 12aa", the words, figures and letters "section 12a or section 12aa or section 12ab" shall be substituted with effect from the 1st day of june, 2020 amendment of section 57 30 in section 57 of the income-tax act, with effect from the 1st day of april, 2021,–– (a) in clause (i), for the words, figures and letter "dividends, other than dividends referred to in section 115-o", the word "dividends" shall be substituted; (b) the following proviso shall be inserted, namely:–– 10 15 "provided that no deduction shall be allowed from the dividend income, or income in respect of units of a mutual fund specified under clause (23d) of section 10 or income in respect of units from a specified company defined in the explanation to clause (35) of section 10, other than deduction on account of interest expense, and in any previous year such deduction shall not exceed twenty per cent of the dividend income, or income in respect of such units, included in the total income for that year, without deduction under this section" substitution of new section for section 72aa 31 for section 72aa of the income-tax act, the following section shall be substituted, namely:–– 20 25 10 of 1949 5 of 1970 40 of 1980 carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases '72aa notwithstanding anything contained in sub-clauses (i) to (iii) of clause (1b) of section 2 or section 72a, where there has been an amalgamation of–– (i) one or more banking company with any other banking institution under a scheme sanctioned and brought into force by the central government under sub-section (7) of section 45 of the banking regulation act, 1949; or (ii) one or more corresponding new bank or banks with any other corresponding new bank under a scheme brought into force by the central government under section 9 of the banking companies (acquisition and transfer of undertakings) act, 1970 or under section 9 of the banking companies (acquisition and transfer of undertakings) act, 1980 or both, as the case may be; or 30 57 of 1972 (iii) one or more government company or companies with any other government company under a scheme sanctioned and brought into force by the central government under section 16 of the general insurance business (nationalisation) act, 1972, 35 40 the accumulated loss and the unabsorbed depreciation of such banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies shall be deemed to be the loss or, as the case may be, allowance for depreciation of such banking institution or amalgamated corresponding new bank or amalgamated government company for the previous year in which the scheme of amalgamation was brought into force and other provisions of this act relating to set off and carry forward of loss and allowance for depreciation shall apply accordingly explanation—for the purposes of this section,— 45 (i) "accumulated loss" means so much of the loss of the amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies under the head "profits and gains of business or profession" (not being a loss sustained in a speculation business) which such amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies, would have been entitled to carry forward and set off under the provisions of section 72, if the amalgamation had not taken place; 50 (ii) "banking company" shall have the meaning assigned to it in clause (c) of section 5 of the banking regulation act, 1949; 10 of 1949 (iii) "banking institution" shall have the meaning assigned to it in sub-section (15) of section 45 of the banking regulation act, 1949; 5 5 of 1970 40 of 1980 (iv) "corresponding new bank" shall have the meaning assigned to it in clause (d) of section 2 of the banking companies (acquisition and transfer of undertakings) act, 1970 or, as the case may be, clause (b) of section (2) of the banking companies (acquisition and transfer of undertakings) act, 1980; 57 of 1972 (v) "general insurance business" shall have the meaning assigned to it in clause (g) of section 3 of the general insurance business (nationalisation) act, 1972; 18 of 2013 57 of 1972 10 (vi) "government company" means a government company as defined in clause (45) of section 2 of the companies act, 2013, which is engaged in the general insurance business and which has come into existence by operation of section 4 or section 5 or section 16 of the general insurance business (nationalisation) act, 1972; 15 20 (vii) "unabsorbed depreciation" means so much of the allowance for depreciation of the amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies which remains to be allowed and which would have been allowed to such banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies, if the amalgamation had not taken place' amendment of section 80eea 32 in section 80eea of the income-tax act, in sub-section (3), in clause (i), for the figures "2020", the figures "2021" shall be substituted with effect from the 1st day of april, 2021 33 in section 80g of the income-tax act, with effect from the 1st day of june, 2020,–– amendment of section 80g 25 (i) in sub-section (5),–– (a) in clause (vi), for the words "approved by the commissioner in accordance with the rules made in this behalf; and", the words "approved by the principal commissioner or commissioner;" shall be substituted; (b) after sub-clause (vii), the following shall be inserted, namely:––30 "(viii) the institution or fund prepares such statement for such period as may be prescribed and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed: 35 provided that the institution or fund may also deliver to the said prescribed authority a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under this sub-section in such form and verified in such manner as may be prescribed; and 40 (ix) the institution or fund furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of donation, as may be prescribed: provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the principal commissioner or commissioner, for grant of approval,–– 45 (i) where the institution or fund is approved under clause (vi) [as it stood immediately before its amendment by the finance act, 2020], within three months from the date on which this proviso has come into force; (ii) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; 50 (iii) where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; 55 (iv) in any other case, at least one month prior to commencement of the previous year relevant to the assessment year from which the said approval is sought: provided further that the principal commissioner or commissioner, on receipt of an application made under the first proviso, shall,— (i) where the application is made under clause (i) of the said proviso, pass an order in writing granting it approval for a period of five years; (ii) where the application is made under clause (ii) or clause (iii) of the said proviso,–– 5 (a) call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about— (a) the genuineness of activities of such institution or fund; and (b) the fulfilment of all the conditions laid down in clauses (i) to (v); and 10 (b) after satisfying himself about the genuineness of activities under item (a), and the fulfilment of all the conditions under item (b), of sub-clause (a),–– (a) pass an order in writing granting it approval for a period of five years; 15 (b) if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; (iii) where the application is made under clause (iv) of the said proviso, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the registration is sought, and send a copy of such order to the institution or fund: 20 25 provided also that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the first proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application was received: provided also that the approval granted under the second proviso shall apply to an institution or fund, where the application is made under–– (a) clause (i) of the first proviso, from the assessment year from which approval was earlier granted to such institution or fund; 30 (b) clause (iii) of the first proviso, from the first of the assessment years for which such institution or fund was provisionally approved; (c) in any other case, from the assessment year immediately following the financial year in which such application is made"; 35 (ii) in sub-section (5d), after explanation 2, the following explanation shall be inserted, namely:–– "explanation 2a— for the removal of doubts, it is hereby declared that claim of the assessee for a deduction in respect of any donation made to an institution or fund to which the provisions of sub-section (5) applies, in the return of income for any assessment year filed by him, shall be allowed on the basis of information relating to said donation furnished by the institution or fund to the prescribed income-tax authority or the person authorised by such authority, subject to verification in accordance with the risk management strategy formulated by the board from time to time"; 40 (iii) after sub-section (5d), the following sub-section shall be inserted, namely:–– 45 "(5e) all applications, pending before the commissioner on which no order has been passed under clause (vi) of sub-section (5) before the date on which this sub-section has come into force, shall be deemed to be applications made under clause (iv) of the first proviso to sub-section (5) on that date" 50 amendment of section 80gga 34 in section 80gga of the income-tax act, with effect from the 1st day of june, 2020,–– (i) in sub-section (2a), for the words "ten thousand rupees", the words "two thousand rupees" shall be substituted; (ii) after sub-section (4), the following explanation shall be inserted, namely:–– "explanation––for the removal of doubts, it is hereby declared that the claim of the assessee for a deduction in respect of any sum referred to in sub-section (2) in the return of income for any assessment year filed by him, shall be allowed on the amendment of section 80-ia basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such authority, subject to verification in accordance with the risk management strategy formulated by the board from time to time" 5 35 in section 80-ia of the income-tax act, in sub-section (7), for the words "and the assessee furnishes, along with his return of income", the words, figures and letters "before the specified date referred to in section 44ab and the assessee furnishes by that date" shall be substituted 36 in section 80-iac of the income-tax act, with effect from the 1st day of april, 2021,–– amendment of section 80-iac 10 (i) in sub-section (2), for the word "seven", the word "ten" shall be substituted; (ii) in the explanation, in clause (ii), in sub-clause (b), for the word "twenty-five", the words "one hundred" shall be substituted 37 in section 80-ib of the income-tax act,–– amendment of section 80-ib 15 (a) in sub-section (7a), in clause (b), for sub-clause (iii), the following sub-clause shall be substituted, namely:–– 20 "(iii) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the explanation below sub-section (2) of section 288, before the specified date referred to in section 44ab, certifying that the deduction has been correctly claimed"; (b) in sub-section (7b), in clause (b), for sub-clause (iii), the following sub-clause shall be substituted, namely:–– 25 "(iii) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the explanation below sub-section (2) of section 288, before the specified date referred to in section 44ab, certifying that the deduction has been correctly claimed"; (c) in sub-section (11b), for clause (iv), the following clause shall be substituted, namely:–– 30 "(iv) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the explanation below sub-section (2) of section 288, before the specified date referred to in section 44ab, certifying that the deduction has been correctly claimed"; 35 (d) in sub-section (11c), for clause (iv), the following clause shall be substituted, namely:–– 40 "(iv) the assessee furnishes the report of audit in such form and containing such particulars, as may be prescribed, duly signed and verified by an accountant, as defined in the explanation below sub-section (2) of section 288, before the specified date referred to in section 44ab, certifying that the deduction has been correctly claimed" amendment of section 80-iba 38 in section 80-iba of the income-tax act, in sub-section (2), in clause (a), for the figures "2020", the figures "2021" shall be substituted with effect from the 1st day of april, 2021 amendment of section 80jjaa 45 50 39 in section 80jjaa of the income-tax act, in sub-section (2), in clause (c), for the words, brackets and figures "alongwith the return of income the report of the accountant as defined in the explanation below sub-section (2) of section 288", the words, brackets, figures and letters "the report of the accountant, as defined in the explanation below sub-section (2) of section 288, before the specified date referred to in section 44ab" shall be substituted 40 after section 80la of the income-tax act, the following section shall be inserted with effect from the 1st day of april, 2021, namely:–– insertion of new section 80m 55 deduction in respect of certain intercorporate dividends '80m (1) where the gross total income of a domestic company in any previous year includes any income by way of dividends from any other domestic company, there shall, in accordance with and subject to the provisions of this section, be allowed in computing the total income of such domestic company, a deduction of an amount equal to so much of the amount of income by way of dividends received from such other domestic company as does not exceed the amount of dividend distributed by the first mentioned domestic company on or before the due date (2) where any deduction, in respect of the amount of dividend distributed by the domestic company, has been allowed under sub-section (1) in any previous year, no deduction shall be allowed in respect of such amount in any other previous year 5 explanation––for the purposes of this section, the expression "due date" means the date one month prior to the date for furnishing the return of income under sub-section (1) of section 139' 10 amendment of section 90 41 in section 90 of the income-tax act, in sub-section (1), in clause (b), after the words "as the case may be,", the words and brackets "without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory)," shall be inserted with effect from the 1st day of april, 2021 amendment of section 90a 15 42 in section 90a of the income-tax act, in sub-section (1), in clause (b), after the words "specified territory outside india,", the words and brackets "without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory)," shall be inserted with effect from the 1st day of april, 2021 20 amendment of section 92cb 43 in section 92cb of the income-tax act, for sub-section (1), the following sub-section shall be substituted, namely:–– "(1) the determination of–– (a) income referred to in clause (i) of sub-section (1) of section 9; or (b) arm's length price under section 92c or section 92ca, shall be subject to safe harbour rules" 44 in section 92cc of the income-tax act,––25 amendment of section 92cc (a) for sub-section (1), sub-section (2)and sub-section (3), the following sub-sections shall be substituted, namely:–– "(1) the board, with the approval of the central government, may enter into an advance pricing agreement with any person, determining the–– 30 (a) arm's length price or specifying the manner in which the arm's length price is to be determined, in relation to an international transaction to be entered into by that person; 35 (b) income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which said income is to be determined, as is reasonably attributable to the operations carried out in india by or on behalf of that person, being a non-resident 40 (2) the manner of determination of the arm's length price referred to in clause (a) or the income referred to in clause (b) of sub-section (1), may include the methods referred to in sub-section (1) of section 92c or the methods provided by rules made under this act, respectively, with such adjustments or variations, as may be necessary or expedient so to do 45 (3) notwithstanding anything contained in section 92c or section 92ca or the methods provided by rules made under this act, the arm's length price of any international transaction or the income referred to in clause (b) of sub-section (1), in respect of which the advance pricing agreement has been entered into, shall be determined in accordance with the advance pricing agreement so entered"; (b) for sub-section (9a), the following sub-section shall be substituted, namely:–– "(9a) the agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribed, provide for determining the–– 50 (a) arm's length price or specify the manner in which the arm's length price shall be determined in relation to the international transaction entered into by the person; 55 (b) income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations carried out in india by or on behalf of that person, being a non-resident, during any period not exceeding four previous years preceding the first of the previous years referred to in sub-section (4), and the arm's length price of such international transaction or the income of such person shall be determined in accordance with the said agreement" amendment of section 92f 5 45 in section 92f of the income-tax act, for clause (iv), the following clause shall be substituted, namely:–– '(iv) "specified date" means the date one month prior to the due date for furnishing the return of income under sub-section (1) of section 139 for the relevant assessment year;' amendment of section 94b 10 46 in section 94b of the income-tax act, after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of april, 2021, namely:–– "(1a) nothing contained in sub-section (1) shall apply to interest paid in respect of a debt issued by a lender which is a permanent establishment in india of a non-resident, being a person engaged in the business of banking" 15 47 in section 115a of the income-tax act,–– amendment of section 115a (i) in sub-section (1), in clause (a), the words, figures and letter "other than dividends referred to in section 115-o" at both the places where they occur, shall be omitted with effect from the 1st day of april, 2021; (ii) in sub-section (5),–– 20 (i) in clause (a), for the word, brackets and letter "clause (a)", the words, brackets and letters "clause (a) or clause (b)" shall be substituted; (ii) for clause (b), the following clause shall be substituted, namely:–– 25 "(b) the tax deductible at source under the provisions of part b of chapter xvii has been deducted from such income and the rate of such deduction is not less than the rate specified under clause (a) or, as the case may be, clause (b) of sub-section (1)" amendment of section 115ac 48 in section 115ac of the income-tax act, for the words, figures and letter "dividends, other than dividends referred to in section 115-o" wherever they occur, the word "dividends" shall be substituted with effect from the 1st day of april, 2021 amendment of section 115aca 30 49 in section 115aca of the income-tax act, for the words, figures and letter "dividends, other than dividends referred to in section 115-o" wherever they occur, the word "dividends" shall be substituted with effect from the 1st day of april, 2021 amendment of section 115ad 35 50 in section 115ad of the income-tax act, in sub-section (1), in clause (a), the words, figures and letter "other than income by way of dividends referred to in section 115-o" shall be omitted with effect from the 1st day of april, 2021 amendment of section 115baa 51 in section 115baa of the income-tax act, in sub-section (2), in clause (i), for the words, figures and letters 'chapter vi-a under the heading "c—deductions in respect of certain incomes" other than the provisions of section 80jjaa', the words, figures and letters "chapter vi-a other than the provisions of section 80jjaa or section 80m" shall be substituted amendment of section 115bab 40 45 52 in section 115bab of the income-tax act, in sub-section (2),–– (i) in clause (c), in sub-clause (i), for the words, figures and letters 'chapter vi-a under the heading "c—deductions in respect of certain incomes" other than the provisions of section 80jjaa', the words, figures and letters "chapter vi-a other than the provisions of section 80jjaa or section 80m" shall be substituted; (ii) after clause (c), the following explanation shall be inserted, namely:–– 'explanation––for the purposes of clause (b), the "business of manufacture or production of any article or thing" shall include the business of generation of electricity' 50 53 after section 115bab of the income-tax act, the following sections shall be inserted with effect from the 1st day of april, 2021, namely:–– insertion of new sections 115bac and 115bad 55 tax on income of individuals and hindu undivided family '115bac (1) notwithstanding anything contained in this act but subject to the provisions of this chapter, the income-tax payable in respect of the total income of a person, being an individual or a hindu undivided family, for any previous year relevant to the assessment year beginning on or after the 1st day of april, 2021, shall, at the option of such person, be computed at the rate of tax given in the following table, if the conditions contained in sub-section (2) are satisfied, namely:— tablesl no total income rate of tax (1) (2) (3) 1 upto rs 2,50,000 nil 2 from rs 2,50,001 to rs 5,00,000 5 per cent 3 from rs 5,00,001 to rs 7,50,000 10 per cent | 4 | from rs 7,50,001 to rs 10,00,000 | 15 per cent ||-------|-------------------------------------|-----------------|| 5 | from rs 10,00,001 to rs 12,50,000 | 20 per cent || 6 | from rs 12,50,001 to rs 15,00,000 | 25 per cent || 24 | | || | | || | | || | | || | | || | | || | | || | | || | | || 5 | | || | | || | | || | | || | | || | | || | | || 10 | | || 7 | above rs 15,00,000 | 30 per cent: || | | || | | || | | || | | || | | || | | || | | || | | || | | || | | || | | || 15 | | || | | || | | || | | || | | || | | || | | || 20 | | | provided that where the person fails to satisfy the conditions contained in sub-section (2) in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous year and other provisions of this act shall apply, as if the option had not been exercised for the assessment year relevant to that previous year: provided further that where the option is exercised under clause (i) of sub-section (5), in the event of failure to satisfy the conditions contained in sub-section (2), it shall become invalid for subsequent assessment years also and other provisions of this act shall apply for those years accordingly (2) for the purposes of sub-section (1), the total income of the individual or hindu undivided family shall be computed,— 25 30 35 40 45 50 55 (i) without any exemption or deduction under the provisions of clause (5) or clause (13a) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10aa or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32ad or section 33ab or section 33aba or sub-clause (ii) or sub-clause (iia) or sub-clause (iii), of sub-section (1) or sub-section (2aa), of section 35 or section 35ad or section 35ccc or clause (iia) of section 57 or under any of the provisions of chapter vi-a other than the provisions of sub-section (2) of section 80ccd or section 80jjaa; (ii) without set off of any loss,— (a) carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); (b) under the head "income from house property" with any other head of income; (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other law for the time being in force (3) the loss and depreciation referred to in clause (ii) of sub-section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed for any subsequent year: provided that where there is a depreciation allowance in respect of a block of assets which has not been given full effect to prior to the assessment year beginning on the 1st day of april, 2021, corresponding adjustment shall be made to the written down value of such block of assets as on the 1st day of april, 2020 in the prescribed manner, if the option under sub-section (5) is exercised for a previous year relevant to the assessment year beginning on the 1st day of april, 2021 (4) in case of a person, having a unit in the international financial services centre, as referred to in sub-section (1a) of section 80la, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under section 80la shall be available to such unit subject to fulfillment of the conditions contained in the said section explanation—for the purposes of this sub-section, the term "unit" shall have the meaning assigned to it in clause (zc) of section 2 of the special economic zones act, 2005 5 10 (i) having business income, on or before the due date specified under sub-section (1) of section 139 for furnishing the returns of income for any previous year relevant to the assessment year commencing on or after the 1st day of april, 2021, and such option once exercised shall apply to subsequent assessment years; (ii) having no business income, alongwith the return of income to be furnished under sub-section (1) of section 139 for a previous year relevant to the assessment year: provided that the option under clause (i), once exercised for any previous year can be withdrawn only once for a previous year other than the year in which it was exercised and thereafter, the person shall never be eligible to exercise option under this section, except where such person ceases to have any business income in which case, option under clause (ii) shall be available 15 tax on income of certain resident co-operative societies 115bad (1) notwithstanding anything contained in this act but subject to the provisions of this chapter, the income-tax payable in respect of the total income of a person, being a co-operative society resident in india, for any previous year relevant to the assessment year beginning on or after the 1st day of april, 2021, shall, at the option of such person, be computed at the rate of twenty-two per cent, if the conditions contained in sub-section (2) are satisfied: 20 provided that where the person fails to satisfy the conditions contained in sub-section (2) in computing its income in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous year and subsequent assessment years and other provisions of the act shall apply, as if the option had not been exercised for the assessment year relevant to that previous year and subsequent assessment years 25 (2) for the purposes of sub-section (1), the total income of the co-operative society shall be computed,— 30 (i) without any deduction under the provisions of section 10aa or clause (iia) of sub-section (1) of section 32 or section 32ad or section 33ab or section 33aba or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2aa) of section 35 or section 35ad or section 35ccc or under any of the provisions of chapter vi-a other than the provisions of section 80jjaa; (ii) without set off of any loss carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); and 35 (iii) by claiming the depreciation, if any, under section 32, other than clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed (3) the loss and depreciation referred to in clause (ii) of sub-section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed for any subsequent year: 40 45 provided that where there is a depreciation allowance in respect of a block of asset which has not been given full effect to prior to the assessment year beginning on the 1st day of april, 2021, corresponding adjustment shall be made to the written down value of such block of assets as on the 1st day of april, 2020 in such manner as may be prescribed, if the option under sub-section (5) is exercised for a previous year relevant to the assessment year beginning on the 1st day of april, 2021 50 (4) in case of a person, having a unit in the international financial services centre, as referred to in sub-section (1a) of section 80la, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under the said section shall be available to such unit subject to fulfilment of the conditions contained in that section (5) nothing contained in this section shall apply unless option is exercised by the person in such manner as may be prescribed on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for any previous year relevant to the assessment year commencing on or after the 1st day of april, 2021 and such option once exercised shall apply to subsequent assessment years: 55 provided that once the option has been exercised for any previous year, it cannot be subsequently withdrawn for the same or any other previous year' 54 in section 115bbda of the income-tax act,–– (a) in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of march, 2020" shall be substituted with effect from the 1st day of april, 2021; 5 (b) in the explanation, in clause (b), in sub-clause (iii), for the words, figures and letters "under section 12a or section 12aa", the words, figures and letters "under section 12a or section 12aa or section 12ab" shall be substituted with effect from the 1st day of june, 2020 amendment of section 115c 10 55 in section 115c of the income-tax act, in clause (c), the words, figures and letter "other than dividends referred to in section 115-o" shall be omitted with effect from the 1st day of april, 2021 amendment of section 115jb 56 in section 115jb of the income-tax act, in sub-section (4), for the words, brackets and figures "along with the return of income filed under sub-section (1) of section 139", the words, figures and letters "before the specified date referred to in section 44ab" shall be substituted amendment of section 115jc 57 in section 115jc of the income-tax act,––15 20 (i) in sub-section (3), for the portion beginning with the words "in such form" and ending with the word and figures "section 139", the words, figures and letters "before the specified date referred to in section 44ab, in such form as may be prescribed, from an accountant referred to in the explanation below sub-section (2) of section 288, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this chapter and furnish such report by that date" shall be substituted; (ii) after sub-section (4), the following sub-section shall be inserted, with effect from the 1st day of april, 2021, namely:–– 25 "(5) the provisions of this section shall not apply to a person who has exercised the option referred to in section 115bac or section 115bad" amendment of section 115jd 58 in section 115jd of the income-tax act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of april, 2021, namely:–– 30 "(7) the provisions of this section shall not apply to a person who has exercised the option referred to in section 115bac or section 115bad" amendment of section 115-o 59 in section 115-o of the income-tax act, in sub-section (1), after the words, figures and letters "on or after the 1st day of april, 2003", the words, figures and letters "but on or before the 31st day of march, 2020" shall be inserted with effect from the 1st day of april, 2021 35 amendment of section 115r 60 in section 115r of the income-tax act, in sub-section (2), after the words "or a mutual fund to its unit holders", the words, figures and letters "on or before the 31st day of march, 2020" shall be inserted with effect from the 1st day of april, 2021 amendment of section 115td 40 61 in section 115td of the income-tax act, for the words, figures and letters "under section 12aa" wherever they occur, the words, figures and letters "under section 12aa or section 12ab" shall be substituted with effect from the 1st day of june, 2020 amendment of section 115ua 62 in section 115ua of the income-tax act, in sub-section (3), the words, brackets and letter "sub-clause (a) of" shall be omitted with effect from the 1st day of april, 2021 amendment of section 115vw 45 63 in section 115vw of the income-tax act, in clause (ii), for the words "along with the return of income for that previous year", the words, figures and letters "before the specified date referred to in section 44ab" shall be substituted insertion of new section 119a 64 after section 119 of the income-tax act, the following section shall be inserted, namely:–– 50 taxpayer's charter "119a the board shall adopt and declare a taxpayer's charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of such charter" amendment of section 133a 65 in section 133a of the income-tax act, after sub-section (6), for the proviso, the following proviso shall be substituted, namely:— 55 "provided that–– (a) in a case where the information has been received from such authority, as may be prescribed, no action under sub-section (1) shall be taken by an assistant director or a deputy director or an assessing officer or a tax recovery officer or an inspector of income-tax without obtaining the approval of the joint director or the joint commissioner, as the case may be; (b) in any other case, no action under sub-section (1) shall be taken by a joint director or a joint commissioner or an assistant director or a deputy director or an 60 amendment of section 139 assessing officer or a tax recovery officer or an inspector of income-tax without obtaining the approval of the director or the commissioner, as the case may be" 66 in section 139 of the income-tax act, in sub-section (1), in explanation 2, in clause (a),–– 5 (a) in sub-clause (iii), the word "working" shall be omitted; (b) in the long line, for the figures, letters and words "30th day of september", the figures, letters and words "31st day of october" shall be substituted 67 in section 140 of the income-tax act,–– amendment of section 140 10 (i) in clause (c), after the words "by any director thereof", the words "or any other person, as may be prescribed for this purpose" shall be inserted; (ii) in clause (cd), after the words "by any partner thereof", the words "or any other person, as may be prescribed for this purpose" shall be inserted 68 in section 140a of the income-tax act, in sub-section (1),–– amendment of section 140a (a) in clause (iv), the word "and" occurring at the end shall be omitted; 15 (b) in clause (v), for the word, figures and letters "section 115jd,", the words, figures and letters "section 115jd; and" shall be substituted; (c) after clause (v), the following clause shall be inserted, namely:–– "(vi) any tax or interest payable according to the provisions of sub-section (2) of section 191," 20 69 in section 143 of the income-tax act,–– amendment of section 143 (a) in sub-section (3a), after the word, brackets and figure "sub-section (3)", the words and figures "or section 144" shall be inserted; 25 (b) in sub-section (3b), in the proviso, for the figures, letters and words "31st day of march, 2020", the figures, letters and words "31st day of march, 2022" shall be substituted 70 in section 144c of the income-tax act,–– amendment of section 144c (a) in sub-section (1), the words "in the income or loss returned" shall be omitted; (b) in sub-section (15), in clause (b), for sub-clause (ii), the following sub-clause shall be substituted, namely:–– 30 "(ii) any non-resident not being a company, or any foreign company" amendment of section 156 71 section 156 of the income-tax act shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:–– 35 40 "(2) where the income of the assessee of any assessment year, beginning on or after the 1st day of april, 2021, includes income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 80-iac, the tax or interest on such income included in the notice of demand referred to in sub-section (1) shall be payable by the assessee within fourteen days–– (i) after the expiry of forty-eight months from the end of the relevant assessment year; or (ii) from the date of the sale of such specified security or sweat equity share by the assessee; or 45 (iii) from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share, whichever is the earliest" 50 amendment of section 191 72 section 191 of the income-tax act shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:–– "(2) for the purposes of paying income-tax directly by the assessee under sub-section (1), if the income of the assessee in any assessment year, beginning on or after the 1st day of april, 2021, includes income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 80-iac, the income-tax on such income shall be payable by the assessee within fourteen days– 5 (i) after the expiry of forty-eight months from the end of the relevant assessment year; or (ii) from the date of the sale of such specified security or sweat equity share by the assessee; or (iii) from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share, whichever is the earliest" 10 amendment of section 192 73 in section 192 of the income-tax act, after sub-section (1b), the following sub-section shall be inserted, namely:–– 15 "(1c) for the purposes of deducting or paying tax under sub-section (1) or sub-section (1a), as the case may be, a person, being an eligible start-up referred to in section 80-iac, responsible for paying any income to the assessee being perquisite of the nature specified in clause (vi) of sub-section (2) of section 17 in any previous year relevant to the assessment year, beginning on or after the 1st day of april, 2021, shall deduct or pay, as the case may be, tax on such income within fourteen days–– 20 (i) after the expiry of forty-eight months from the end of the relevant assessment year; or (ii) from the date of the sale of such specified security or sweat equity share by the assessee; or (iii) from the date of the assessee ceasing to be the employee of the person, 25 whichever is the earliest, on the basis of rates in force for the financial year in which the said specified security or sweat equity share is allotted or transferred" amendment of section 194 74 in section 194 of the income-tax act,–– (a) for the words "in cash or before issuing any cheque or warrant", the words "by any mode" shall be substituted; 30 (b) for the words "at the rates in force", the words "at the rate of ten per cent" shall be substituted; (c) in the first proviso,–– (i) in clause (a), for the words "an account payee cheque", the words "any mode other than cash" shall be substituted; 35 (ii) in clause (b), for the words "two thousand five hundred rupees", the words "five thousand rupees" shall be substituted; (d) the third proviso shall be omitted amendment of section 194a 75 in section 194a of the income-tax act,–– 40 (i) in sub-section (1), in the proviso, for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44ab", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted; (ii) in sub-section (3),––(a) in clause (i), the explanation shall be omitted;45 (b) after clause (xi) and before explanation 1, the following proviso shall be inserted, namely:–– "provided that a co-operative society referred to in clause (v) or clause (viia) shall be liable to deduct income-tax in accordance with the provisions of sub-section (1), if–– 40 (a) the total sales, gross receipts or turnover of the co-operative society exceeds fifty crore rupees during the financial year immediately preceding the financial year in which the interest referred to in sub-section (1) is credited or paid; and (b) the amount of interest, or the aggregate of the amounts of such interest, credited or paid, or is likely to be credited or paid, during the financial year is more than fifty thousand rupees in case of payee being a senior citizen and forty thousand rupees in any other case"; (c) after explanation 1, the following explanation shall be inserted, namely:–– 5 'explanation 2–– for the purposes of this sub-section, "senior citizen" means an individual resident in india who is of the age of sixty years or more at any time during the relevant previous year' 76 in section 194c of the income-tax act, in the explanation,–– amendment of section 194c 10 (i) in clause (i), in sub-clause (l), in item (b), for the words, brackets, letters and figures "is liable to audit of accounts under clause (a) or clause (b) of section 44ab", the words "has total sales, gross receipts or turnover from business or profession carried on by him exceeding one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted; (ii) in clause (iv),–– (i) for sub-clause (e), the following sub-clause shall be substituted, namely:–– 15 "(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer or its associate, being a person placed similarly in relation to such customer as is the person placed in relation to the assessee under the provisions contained in clause (b) of sub-section (2) of section 40a,"; 20 (ii) in the long line, after the words "other than such customer", the words "or associate of such customer" shall be inserted amendment of section 194h 25 77 in section 194h of the income-tax act, in the second proviso, for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44ab", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted amendment of section 194-i 78 in section 194-i of the income-tax act, in the second proviso, for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44ab", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted 30 79 in section 194j of the income-tax act, in sub-section (1),–– amendment of section 194j (a) in the long line, for the words "ten per cent of such sum", the words and brackets "two per cent of such sum in case of fees for technical services (not being a professional service) and ten per cent of such sum in other cases," shall be substituted; 35 (b) in the second proviso, for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44ab", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted insertion of new section 194k 80 after section 194j of the income-tax act, the following section shall be inserted, namely:– 40 '194k any person responsible for paying to a resident any income in respect of–– income in respect of units (a) units of a mutual fund specified under clause (23d) of section 10; or (b) units from the administrator of the specified undertaking; or(c) units from the specified company, 45 shall, at the time of credit of such income to the account of the payee or at the time of payment thereof by any mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent: 50 provided that the provisions of this section shall not apply where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account of, or to, the payee does not exceed five thousand rupees explanation 1—for the purposes of this section,— 58 of 2002 (a ) "administrator" means the administrator as referred to in clause (a) of section 2 of the unit trust of india (transfer of undertaking and repeal) act, 2002; 58 of 2002 55 (b) "specified company" means a company as referred to in clause (h) of section 2 of the unit trust of india (transfer of undertaking and repeal) act, 2002; (c) "specified undertaking" shall have the meaning assigned to it in clause (i) of section 2 of the unit trust of india (transfer of undertaking and repeal) act, 2002 5 explanation 2––for the removal of doubts, it is hereby clarified that where any income referred to in this section 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 income, such crediting shall be deemed to be the credit of such income to the account of the payee and the provisions of this section shall apply accordingly' 81 in section 194lba of the income-tax act,––amendment of section 194lba 10 (a) the words, brackets and letter "sub-clause (a) of" at both the places where they occur shall be omitted; 15 (b) in sub-section (2), for the words "five per cent", the words, brackets and letters "five per cent in case of income of the nature referred to in sub-clause (a) and ten per cent in case of income of the nature referred to in sub-clause (b), of the said clause" shall be substituted 82 in section 194lc of the income-tax act,–– amendment of section 194lc (i) in sub-section (1), the following proviso shall be inserted, namely:––"provided that in case of income by way of interest referred to clause (ib) of sub-section (2), the income-tax shall be deducted at the rate of four per cent"; (ii) in sub-section (2),–– 20 (a) in clause (i), in sub-clause (a) and sub-clause (c), for the figures "2020", the figures "2023" shall be substituted; (b) in clause (ia), for the figures and word "2020, and", the figures and word "2023, or" shall be substituted; (c) after clause (ia), the following clause shall be inserted, namely:–– 25 30 "(ib) in respect of monies borrowed by it from a source outside india by way of issue of any long-term bond or rupee denominated bond on or after the 1st day of april, 2020 but before the 1st day of july, 2023, which is listed only on a recognised stock exchange located in any international financial services centre, and"; (iii) in the explanation, after clause (b), the following clauses shall be inserted, namely:–– 28 of 2005 '(c) "international financial services centre" shall have the meaning assigned to it in clause (q) of section 2 of the special economic zones act, 2005; 35 (d) "recognised stock exchange" shall have the meaning assigned to it in clause (ii) of explanation 1 to clause (5) of section 43' amendment of section 194ld 83 in section 194ld of the income-tax act,–– (i) for sub-section (2), the following sub-section shall be substituted, namely:–– 40 "(2) the income by way of interest referred to in sub-section (1) shall be the interest payable,–– (a) on or after the 1st day of june, 2013 but before the 1st day of july, 2023 in respect of the investment made by the payee in –– (i) a rupee denominated bond of an indian company; or (ii) a government security; 45 (b) on or after the 1st day of april, 2020 but before the 1st day of july, 2023 in respect of the investment made by the payee in municipal debt securities: provided that the rate of interest in respect of bond referred to in sub-clause (i) of clause (a) shall not exceed the rate as the central government may, by notification in the official gazette, specify"; 50 (ii) in the explanation, after clause (b), the following clause shall be inserted, namely:–– '(ba) "municipal debt securities" shall have the meaning assigned to it in clause (m) of sub-regulation (1) of regulation 2 of the securities and exchange insertion of new section 194-o 15 of 1992 board of india (issue and listing of municipal debt securities) regulations, 2015 made under the securities and exchange board of india act, 1992;' 84 after section 194n of the income-tax act, the following section shall be inserted, namely:–– 5 10 payment of certain sums by e-commerce operator to e-commerce participant '194-o (1) notwithstanding anything to the contrary contained in any of the provisions of part b of this chapter, where sale of goods or provision of services of an e-commerce participant is facilitated by an e-commerce operator through its digital or electronic facility or platform (by whatever name called), such e-commerce operator shall, at the time of credit of amount of sale or services or both to the account of an e-commerce participant or at the time of payment thereof to such e-commerce participant by any mode, whichever is earlier, deduct income-tax at the rate of one per cent of the gross amount of such sales or services or both 15 explanation––for the purposes of this sub-section, any payment made by a purchaser of goods or recipient of services directly to an e-commerce participant for the sale of goods or provision of services or both, facilitated by an e-commerce operator, shall be deemed to be the amount credited or paid by the e-commerce operator to the e-commerce participant and shall be included in the gross amount of such sale or services for the purpose of deduction of income-tax under this subsection 20 25 (2) no deduction under sub-section (1) shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of an e-commerce participant, being an individual or hindu undivided family, where the gross amount of such sale or services or both during the previous year does not exceed five lakh rupees and such e-commerce participant has furnished his permanent account number or aadhaar number to the e-commerce operator (3) notwithstanding anything contained in part b of this chapter, a transaction in respect of which tax has been deducted by the e-commerce operator under sub-section (1), or which is not liable to deduction under sub-section (2), shall not be liable to tax deduction at source under any other provision of this chapter: 30 provided that the provisions of this sub-section shall not apply to any amount or aggregate of amounts received or receivable by an e-commerce operator for hosting advertisements or providing any other services which are not in connection with the sale or services referred to in sub-section (1) explanation––for the purposes of this section,–– 35 (a) "electronic commerce" means the supply of goods or services or both, including digital products, over digital or electronic network; (b) "e-commerce operator" means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce and is responsible for paying to e-commerce participant; 40 (c) "e-commerce participant" means a person resident in india selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce; (d) "services" includes 'fees for technical services' and fees for 'professional services', as defined in the explanation to section 194j' amendment of section 195 45 85 in section 195 of the income-tax act, in sub-section (1), the second proviso shall be omitted 86 in section 196a of the income-tax act, in sub-section (1),–– amendment of section 196a 50 (a) for the words "of the unit trust of india", the words, brackets and figures "from the specified company referred to in the explanation to clause (35) of section 10" shall be substituted; (b) for the words "in cash or by the issue of a cheque or draft or by any other mode", the words " by any mode" shall be substituted; (c) the proviso shall be omitted 87 in section 196c of the income-tax act,–– amendment of section 196c 55 (a) for the words "in cash or by the issue of a cheque or draft or by any other mode", the words "by any mode" shall be substituted; (b) the proviso shall be omitted 88 in section 196d of the income-tax act, in sub-section (1),–– amendment of section 196d (a) for the words "in cash or by the issue of a cheque or draft or by any other mode", the words "by any mode" shall be substituted; (b) the proviso shall be omitted5 amendment of section 197 89 in section 197 of the income-tax act, in sub-section (1), for the figures and letter "194m", the figures and letters "194m, 194-o" shall be substituted omission of section 203aa 90 section 203aa of the income-tax act shall be omitted with effect from the 1st day of june, 2020 amendment of section 204 91 in section 204 of the income-tax act, after clause (iv) and before the explanation, the following clause shall be inserted, namely:–– 10 "(v) in the case of a person not resident in india, the person himself or any person authorised by such person or the agent of such person in india including any person treated as an agent under section 163" amendment of section 206aa 92 in section 206aa of the income-tax act, in sub-section (1), the following proviso shall be inserted, namely:–– 15 'provided that where the tax is required to be deducted under section 194-o, the provisions of clause (iii) shall apply as if for the words "twenty per cent", the words "five per cent" had been substituted' amendment of section 206c 93 in section 206c of the income-tax act,––(i) after sub-section (1f), the following sub-sections shall be inserted, namely:–– '(1g) every person,–– 20 (a) being an authorised dealer, who receives an amount, or an aggregate of amounts, of seven lakh rupees or more in a financial year for remittance out of india from a buyer, being a person remitting such amount out of india under the liberalised remittance scheme of the reserve bank of india; 25 (b) being a seller of an overseas tour program package, who receives any amount from a buyer, being the person who purchases such package, shall, at the time of debiting the amount payable by the buyer or at the time of receipt of such amount from the said buyer, by any mode, whichever is earlier, collect from the buyer, a sum equal to five per cent of such amount as income-tax: provided that the provisions of this sub-section shall not apply, if the buyer is,–– 30 (i) liable to deduct tax at source under any other provision of this act and has deducted such amount; 35 (ii) the central government, a state government, an embassy, a high commission, a legation, a commission, a consulate, the trade representation of a foreign state, a local authority as defined in the explanation to clause (20) of section 10 or any other person as the central government may, by notification in the official gazette, specify for this purpose, subject to such conditions as may be specified therein explanation––for the purposes of this sub-section,–– 40 42 of 1999 (i) "authorised dealer" means a person authorised by the reserve bank of india under sub-section (1) of section 10 of the foreign exchange management act, 1999 to deal in foreign exchange or foreign security; 45 (ii) "overseas tour program package" means any tour package which offers visit to a country or countries or territory or territories outside india and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto 50 55 (1h) every person, being a seller, who receives any amount as consideration for sale of any goods of the value or aggregate of such value exceeding fifty lakh rupees in any previous year, other than the goods covered in sub-section (1) or sub-section (1f) or sub-section (1g) shall, at the time of receipt of such amount, collect from the buyer, a sum equal to 01 per cent of the sale consideration exceeding fifty lakh rupees as income-tax: provided that if the buyer has not provided the permanent account number or the aadhaar number to the seller, then the provisions of clause (ii) of sub-section (1) of section 206cc shall be read as if for the words "five per cent", the words "one per cent" had been substituted: 5 15 20 provided further that the provisions of this sub-section shall not apply, if the buyer is liable to deduct tax at source under any other provision of this act and has deducted such amount explanation––for the purposes of this sub-section,–– (a) "buyer" means a person who purchases any goods, but does not include,–– (a) the central government, a state government, an embassy, a high commission, legation, commission, consulate and the trade representation of a foreign state; or (b) a local authority as defined in the explanation to clause (20) of section 10; or (c) any other person as the central government may, by notification in the official gazette, specify for this purpose, subject to such conditions as may be specified therein; (b) "seller" means a person whose total sales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the financial year immediately preceding the financial year in which the sale of goods is carried out, not being a person as the central government may, by notification in the official gazette, specify for this purpose, subject to such conditions as may be specified therein'; 25 (ii) in sub-section (2), for the words, brackets, figures and letter "sub-section (1) or sub-section (1c)", the words "this section" shall be substituted; (iii) in sub-section (3), for the words, brackets, figures and letter "sub-section (1) or sub-section (1c)", the words "this section" shall be substituted; 30 (iv) in sub-section (6a), in the first proviso, for the words "in accordance with the provisions of this section", the words, brackets, figures and letter "in accordance with the provisions of sub-section (1) and sub-section (1c)" shall be substituted; (v) in the explanation, in clause (c),–– (i) for the word "means", the words, brackets, figures and letter "with respect to sub-section (1) and sub-section (1f) means" shall be substituted; 35 (ii) for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44ab", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted insertion of new section 234g 94 after section 234f of the income-tax act, the following section shall be inserted with effect from the 1st day of june, 2020, namely:–– 40 fee for default relating to statement or certificate "234g (1) without prejudice to the provisions of this act, where,–– (a) 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 section 35 fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1a) of that section; or 45 (b) the institution or fund fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-section (5) of section 80g, or furnish a certificate prescribed under clause (ix) of the said sub-section, it shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues 50 (2) the amount of fee referred to in sub-section (1) shall,–– (a) not exceed the amount in respect of which the failure referred to therein has occurred; (b) be paid before delivering or causing to be delivered the statement or before furnishing the certificate referred to in sub-section (1)" amendment 55 95 in section 250 of the income-tax act, after sub-section (6a), the following sub-sections shall be inserted, namely:— of section 250 "(6b) the central government may make a scheme, by notification in the official gazette, for the purposes of disposal of appeal by commissioner (appeals), so as to impart greater efficiency, transparency and accountability by— (a) eliminating the interface between the commissioner (appeals) and the appellant in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; 5 (c) introducing an appellate system with dynamic jurisdiction in which appeal shall be disposed of by one or more commissioner (appeals) 15 (6c) the central government may, for the purposes of giving effect to the scheme made under sub-section (6b), by notification in the official gazette, direct that any of the provisions of this act relating to jurisdiction and procedure for disposal of appeals by commissioner (appeals) shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: provided that no direction shall be issued after the 31st day of march, 2022 (6d) every notification issued under sub-section (6b) and sub-section (6c) shall, as soon as may be after the notification is issued, be laid before each house of parliament" 20 amendment of section 253 96 in section 253 of the income-tax act, in sub-section (1), in clause (c), for the words, figures and letters "under section 12aa", the words, figures and letters "under section 12aa or section 12ab" shall be substituted with effect from the 1st day of june, 2020 amendment of section 254 97 in section 254 of the income-tax act, in sub-section (2a),— 25 (a) in the first proviso, after the words "from the date of such order", the words "subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this act, or furnishes security of equal amount in respect thereof" shall be inserted; (b) for the second proviso, the following proviso shall be substituted, namely:–– 30 35 "provided further that no extension of stay shall be granted by the appellate tribunal, where such appeal is not so disposed of within the said period of stay as specified in the order of stay, unless the assessee makes an application and has complied with the condition referred to in the first proviso and the appellate tribunal is satisfied that the delay in disposing of the appeal is not attributable to the assessee, so however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the appellate tribunal shall dispose of the appeal within the period or periods of stay so extended or allowed:" insertion of new section 271aad 98 after section 271aac of the income-tax act, the following section shall be inserted, namely:— | ||---------------------------------------------------------------------------------------|| false entry, || etc in books || of account || 40 || || || || || || || 45 || || 40 || '271aad || (1 || ) without prejudice to any other provisions of this act, if during any || proceeding under this act, it is found that in the books of account maintained by any || person there is— || || ( || i || ) a false entry; or || || ( || ii || ) an omission of any entry which is relevant for computation of total income of || such person, to evade tax liability, || || the assessing officer may direct that such person shall pay by way of penalty a sum || equal to the aggregate amount of such false or omitted entry || || || || 50 || || || || 45 || (2 || ) without prejudice to the provisions of sub-section || (1 || ), the assessing officer may || direct that any other person, who causes the person referred to in sub-section || (1 || ) in || any manner to make a false entry or omits or causes to omit any entry referred to in || that sub-section, shall pay by way of penalty a sum equal to the aggregate amount of || such false or omitted entry || || || || || explanation || ––for the purposes of this section, "false entry" includes use or || intention to use–– || || 55 || || 50 || (a || ) forged or falsified documents such as a false invoice or, in general, a false || piece of documentary evidence; or || || || || || (b || ) invoice in respect of supply or receipt of goods or services or both issued by || the person or any other person without actual supply or receipt of such goods or || services or both; or || || || 60 || || 55 || (c || ) invoice in respect of supply or receipt of goods or services or both to or from a || person who does not exist' || || || |insertion of new section 271k 99 after section 271j of the income-tax act, the following section shall be inserted with effect from the 1st day of june, 2020, namely:–– penalty for failure to furnish statements, etc"271k without prejudice to the provisions of this act, the assessing officer may direct that a sum not less than ten thousand rupees but which may extend to one lakh rupees shall be paid by way of penalty by–– 5 (i) 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 section 35, if it fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1a) of that section; or 10 (ii) the institution or fund, if it fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-section (5) of section 80g, or furnish a certificate prescribed under clause (ix) of the said sub-section" 100 in section 274 of the income-tax act, after sub-section (2), the following sub-sections shall be inserted, namely:— amendment of section 274 15 "(2a) the central government may make a scheme, by notification in the official gazette, for the purposes of imposing penalty under this chapter so as to impart greater efficiency, transparency and accountability by— (a) eliminating the interface between the assessing officer and the assessee in the course of proceedings to the extent technologically feasible; 20 (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a mechanism for imposing of penalty with dynamic jurisdiction in which penalty shall be imposed by one or more income-tax authorities 25 (2b) the central government may, for the purposes of giving effect to the scheme made under sub-section (2a), by notification in the official gazette, direct that any of the provisions of this act relating to jurisdiction and procedure for imposing penalty shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: provided that no direction shall be issued after the 31st day of march, 2022 30 (2c) every notification issued under sub-section (2a) and sub-section (2b) shall, as soon as may be after the notification is issued, be laid before each house of parliament" insertion of new section 285bb 101 after section 285ba of the income-tax act, the following section shall be inserted with effect from the 1st day of june, 2020, namely:–– annual information statement 35 '285bb the prescribed income-tax authority or the person authorised by such authority shall upload in the registered account of the assessee an annual information statement in such form and manner, within such time and alongwith such information, which is in the possession of an income-tax authority, as may be prescribed 40 explanation––for the purposes of this section, "registered account" means the electronic filing account registered by the assessee in designated portal, that is, the web portal designated as such by the prescribed income-tax authority or the person authorised by such authority' amendment of section 288 102 in section 288 of the income-tax act, in sub-section (2), after clause (vii), the following clause shall be inserted, namely:–– "(viii) any other person as may be prescribed" 103 in section 295 of the income-tax act, in sub-section (2), in clause (b),–– amendment of section 295 45 (a) after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st day of april, 2021, namely:- "(iia) operations carried out in india by a non-resident;"; (b) after sub-clause (iia) as so inserted, the following sub-clause shall be inserted with effect from the 1st day of april, 2022, namely:–– 50 "(iib) transactions or activities of a non-resident;" 104 in the first schedule to the income-tax act, in rule 5, after clause (c), the following proviso shall be inserted, namely:–– amendment of first schedule 55 "provided that any sum payable by the assessee under section 43b, which is added back in accordance with clause (a) of this rule, shall be allowed as deduction in computing the income under the said rule in the previous year in which such sum is actually paid" chapter iv indirect taxes customs 5 52 of 1962 amendment of section 11 105 in section 11 of the customs act, 1962 (hereinafter referred to as the customs act), in sub-section (2), in clause (f), for the words "gold or silver", the words "gold, silver or any other goods" shall be substituted 10 15 13 of 2018 amendment of section 28 106 in section 28 of the customs act, for explanation4, the following explanation shallbe substituted and shall be deemed to have been substituted with effect from the 29th day of march, 2018, namely:–– "explanation 4—for the removal of doubts, it is hereby declared that notwithstanding anything to the contrary contained in any judgment, decree or order of the appellate tribunal or any court or in any other provision of this act or the rules or regulations made thereunder, or in any other law for the time being in force, in cases where notice has been issued for non-levy, short-levy, non-payment, short-payment or erroneous refund, prior to the 29th day of march, 2018, being the date of commencement of the finance act, 2018, such notice shall continue to be governed by the provisions of section 28 as it stood immediately before such date" amendment of section 28aaa 20 107 in section 28aaa of the customs act, in sub-section (1),–– (a) for the words "by such person", the words "or any other law, or any scheme of the central government, for the time being in force, by such person" shall be substituted; (b) after the words "the rules", the words "or regulations" shall be inserted; (c) in explanation 1, for the words "with respect to", the words, figures and letter "or duty credit issued under section 51b, with respect to" shall be substituted | ||--------------|| namely:–– || 25 || || insertion of || new chapter || vaa || || | 'chapter vaa administrationof rules of origin under trade agreement| | procedure ||---------------------------------------------------------------------------------------|--------------|| regarding | || claim of | || preferential | || rate of duty | || | || 30 | || | || | || | || | || 35 | || | 28da ( || 1 | || ) an importer making claim for preferential rate of duty, in terms of any | || trade agreement, shall,–– | || | || ( | || i | || ) make a declaration that goods qualify as originating goods for preferential rate | || of duty under such agreement; | || | || ( | || ii | || ) possess sufficient information as regards the manner in which country of | || origin criteria, including the regional value content and product specific criteria, | || specified in the rules of origin in the trade agreement, are satisfied; | || | || ( | || iii | || ) furnish such information in such manner as may be provided by rules; | || | || ( | || iv | || ) exercise reasonable care as to the accuracy and truthfulness of the | || information furnished | || | || | || 40 | || | || | || | ( || 2 | || ) the fact that the importer has submitted a certificate of origin issued by an | || issuing authority shall not absolve the importer of the responsibility to exercise | || reasonable care | || | || | || | || | || | ( || 3 | || ) where the proper officer has reasons to believe that country of origin criteria has | || not been met, he may require the importer to furnish further information, consistent | || with the trade agreement, in such manner as may be provided by rules | || | || | || 45 | || | || | || | || | || | || 50 | || | || | || | || | || | || | || | || | || | || ( | || 4 | || ) where importer fails to provide the requisite information for any reason, the | || proper officer may,–– | || | || ( | || i | || ) cause further verification consistentwith the trade agreement in such manner | || as may be provided by rules; | || | || ( | || ii | || ) pending verification, temporarily suspend the preferential tariff treatment to | || such goods: | || | | 5 provided that on the basis of the information furnished by the importer or the information available with him or on the relinquishment of the claim for preferential rate of duty by the importer, the principal commissioner of customs or the commissioner of customs may, for reasons to be recorded in writing, disallow the claim for preferential rate of duty, without further verification (5) where the preferential rate of duty is suspended under sub-section (4), the proper officer may, on the request of the importer, release the goods subject to furnishing by the importer a security amount equal to the difference between the duty provisionally assessed under section 18 and the preferential duty claimed: 10 provided that the principal commissioner of customs or the commissioner of customs may, instead of security, require the importer to deposit the differential duty amount in the ledger maintained under section 51a 15 (6) upon temporary suspension of preferential tariff treatment, the proper officer shall inform the issuing authority of reasons for suspension of preferential tariff treatment, and seek specific information as may be necessary to determine the origin of goods within such time and in such manner as may be provided by rules 20 (7) where, subsequently, the issuing authority or exporter or producer, as the case may be, furnishes the specific information within the specified time, the proper officer may, on being satisfied with the information furnished, restore the preferential tariff treatment (8) where the issuing authority or exporter or producer, as the case may be, does not furnish information within the specified time or the information furnished by him is not found satisfactory, the proper officer shall disallow the preferential tariff treatment for reasons to be recorded in writing: 25 provided that in case of receipt of incomplete or non-specific information, the proper officer may send another request to the issuing authority stating specifically the shortcoming in the information furnished by such authority, in such circumstances and in such manner as may be provided by rules 30 (9) unless otherwise specified in the trade agreement, any request for verification shall be sent within a period of five years from the date of claim of preferential rate of duty by an importer 35 (10)notwithstanding anything contained in this section, the preferential tariff treatment may be refused without verification in the following circumstances, namely:–– (i) the tariff item is not eligible for preferential tariff treatment; (ii) complete description of goods is not contained in the certificate of origin; (iii) any alteration in the certificate of origin is not authenticated by the issuing authority; (iv) the certificate of origin is produced after the period of its expiry, and in all such cases,the certificate of origin shall be marked as ''inapplicable'' 40 (11) where the verification under this section establishes non-compliance of the imported goods with the country of origin criteria, the proper officer may reject the preferential tariff treatment to the imports of identical goods from the same producer or exporter, unless sufficient information is furnished to show that identical goods meet the country of origin criteria 45 50 55 explanation––for the purposes of this chapter,–– (a) "certificate of origin" means a certificate issued in accordance with a trade agreement certifying that the goods fulfill the country of origin criteria and other requirements specified in the said agreement; (b) "identical goods" means goods that are same in all respects with reference to the country of origin criteria under the trade agreement; (c) "issuing authority" means any authority designated for the purposes of issuing certificate of origin under a trade agreement; (d) "trade agreement" means an agreement for trade in goods between the government of india and the government of a foreign country or territory or economic union' amendment of heading of chapter viia 109 in chapter viia of the customs act, in the heading, after the word "ledger", the words "and electronic duty credit ledger" shall be inserted 110 after section 51a of the customs act, the following section shall be inserted, namely:–– insertion of new section 51b ledger for duty credit 5 (a) in lieu of remission of any duty or tax or levy, chargeable on any material used in the manufacture or processing of goods or for carrying out any operation on such goods in india that are exported; or (b) in lieu of such other financial benefit subject to such conditions and restrictions as may be specified therein (2) the duty credit issued under sub-section (1) shall be maintained in the customs automated system in the form of an electronic duty credit ledger of the person who is the recipient of such duty credit, in such manner as may be prescribed 10 51 of 1975 (3) the duty credit available in the electronic duty credit ledger may be used by the person to whom it is issued or the person to whom it is transferred, towards making payment of duties payable under this act or under the customs tariff act, 1975 in such manner and subject to such conditions and restrictions and within such time as may be prescribed" 15 amendment of section 111 111 in section 111 of the customs act, after clause (p), the following clause shall be inserted, namely:–– "(q) any goods imported on a claim of preferential rate of duty which contravenes any provision of chapter vaa or any rule made thereunder" 20 amendment of section 156 112 in section 156 of the customs act, in sub-section (2), after clause (h), the following clause shall be inserted, namely:–– "(i) the form, time limit, manner, circumstances, conditions, restrictions and such other matters for carrying out the provisions of chapter vaa" amendment of section 157 25 113 in section 157 of the customs act, in sub-section (2), after clause (j), the following clause shall be inserted, namely:–– "(ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;" customs tariff 30 51 of 1975 substitution of new section for section 8b 114 for section 8b of the customs tariff act, 1975 (hereinafter referred to as the customs tariff act), the following section shall be substituted, namely:–– 35 power of central government to apply safeguard measures '8b (1) if the central government, after conducting such enquiry as it deems fit, is satisfied that any article is imported into india in such increased quantity and under such conditions so as to cause or threaten to cause serious injury to domestic industry, it may, by notification in the official gazette, apply such safeguard measures on that article, as it deems appropriate (2) the safeguard measures referred to in sub-section (1) shall include imposition of safeguard duty, application of tariff-rate quota or such other measure,as the central government may consider appropriate, to curb the increased quantity of imports of an article to prevent serious injury to domestic industry: 40 45 provided that no such measure shall be applied on an article originating from a developing country so long as the share of imports of that article from that country does not exceed three per cent or where the article is originating from more than one developing country, then, so long as the aggregate of the imports from each of such developing countries with less than three per cent import share taken together, does not exceed nine per cent of the total imports of that article into india: provided further that the central government may, by notification in the official gazette, exempt such quantity of any article as it may specify in the notification, when imported from any country or territory into india, from payment of the whole or part of the safeguard duty leviable thereon 50 (3) where tariff-rate quota is used as a safeguard measure, the central government shall not fix such quota lower than the average level of imports in the last three representative years for which statistics are available, unless a different level is deemed necessary to prevent or remedy serious injury 55 (4) the central government may allocate such tariff-rate quota to supplying countries having a substantial interest in supplying the article concerned, in such manner as may be provided by rules (5) the central government may, pending the determination under sub-section (1), apply provisional safeguard measures under this sub-section on the basis of a preliminary determination that increased imports have caused or threatened to cause serious injury to a domestic industry: 5 provided that where, on final determination, the central government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the safeguard duty so collected: provided further that any provisional safeguard measure shall not remain in force for more than two hundred days from the date on which it was applied 10 (6) notwithstanding anything contained in the foregoing sub-sections, a notification issued under sub-section (1) or any safeguard measures applied under sub-sections (2), (3), (4) and (5), shall not apply to articles imported by a hundred per cent export-oriented undertaking or a unit in a special economic zone, unless— (i) it is specifically made applicable in such notification or to such undertaking or unit; 15 (ii)such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, safeguard measures shall be applied on the portion of the article so cleared or used, as was applicable when it was imported into india 20 1 of 1944 explanation––for the purposes of this section, the expressions "hundred per cent export-oriented undertaking", and "special economic zone" shall have the same meaning as assigned to them in explanation 2 to sub-section (1) of section 3 of the central excise act, 1944 (7)the safeguard duty imposed under this section shall be in addition to any other duty imposed under this act or under any other law for the time being in force 25 (8)the safeguard measures applied under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such application: provided that if the central government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard measures should continue to be applied, it may extend the period of such application: 30 provided further that in no case the safeguard measures shall continue to be applied beyond a period of ten years from the date on which such measures were first applied 52 of 1962 35 (9)the provisions of the customs act, 1962 and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that act 40 (10)the central government may, by notification in the official gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing power, such rules may provide for–– (i) the manner in which articles liable for safeguard measures may be identified; (ii) the manner in which the causes of serious injury or causes of threat of serious injury in relation to identified article may be determined; (iii) the manner of assessment and collection of safeguard duty;45 (iv) the manner in which tariff-rate quota on identified article may be allocated among supplying countries; (v) the manner of implementing tariff-rate quota as a safeguard measure; (vi) any other safeguard measure and the manner of its application (11)for the purposes of this section,––50 (a)"developing country" means a country notified by the central government in the official gazette; (b)"domestic industry" means the producers––(i)as a whole of the like article or a directly competitive article in india; or 55 (ii)whose collective output of the like article or a directly competitive article in india constitutes a major share of the total production of the said article in india; (c) "serious injury" means an injury causing significant overall impairment in the position of a domestic industry; (d) "threat of serious injury" means a clear and imminent danger of serious injury 5 10 (12) every notification issued under this section shall be laid, as soon as may be after it is issued, 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 notification or both houses agree 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' amendment of first schedule 15 115 in the customs tariff act, the first schedule shall–– (a) be amended in the manner specified in the second schedule; and (b) be also amended in the manner specified in the third schedule central goods and services tax12 of 2017 20 amendment of section 2 116 in section 2 of the central goods and services tax act, 2017 (hereinafter referred to as the central goods and services tax act), in clause (114), for clauses (c) and (d), the following clauses shall be substituted, namely:–– "(c) dadra and nagar haveli and daman and diu; (d) ladakh;" 25 amendment of section 10 117 in section 10 of the central goods and services tax act, in sub-section (2), in clauses (b), (c) and (d), after the words "of goods", the words "or services" shall be inserted amendment of section 16 118 in section 16 of the central goods and services tax act, in sub-section (4), the words "invoice relating to such" shall be omitted 30 amendment of section 29 119 in section 29 of the central goods and services tax act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:–– "(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:" amendment of section 30 120 in section 30 of the central goods and services tax act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:–– "provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,–– 35 40 (a) by the additional commissioner or the joint commissioner, as the case may be, for a period not exceeding thirty days; (b) by the commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a)" amendment of section 31 121 in section 31 of the central goods and services tax act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:–– 45 50 "provided that the government may, on the recommendations of the council, by notification,–– (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which–– (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued" of section 51 122 in section 51 of the central goods and services tax act,–– (a) for sub-section (3), the following sub-section shall be substituted, namely:–– "(3) a certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed" (b) sub-section (4) shall be omitted" 123 in section 109 of the central goods and services tax act, in sub-section (6),–– amendment of section 109 5 (a) the words "except for the state of jammu and kashmir" shall be omitted; (b) the first proviso shall be omitted 124 in section 122 of the central goods and services tax act, after sub-section (1), the following sub-section shall be inserted, namely:–– amendment of section 122 10 "(1a) any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1)and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on" amendment of section 132 15 125 in section 132 of the central goods and services tax act, in sub-section (1),–– (i)for the words "whoever commits any of the following offences", the words "whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' shall be substituted; (ii) for clause (c), the following clause shall be substituted, namely:–– "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"; 20 (iii) in sub-clause (e), the words ", fraudulently avails input tax credit" shall be omitted 126 in section 140 of the central goods and services tax act, with effect from the 1st day of july, 2017,–– amendment of section 140 25 (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; 30 (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; 35 (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; 40 (f) in sub-section (7), for the words "credit under this act even if", the words "credit under this act, within such time and in such manner as may be prescribed, even if" shall be substituted and shall be deemed to have been substituted; (g) in sub-section (8), for the words "in such manner", the words "within such time and in such manner" shall be substituted and shall be deemed to have been substituted; 45 (h) in sub-section (9), for the words "credit can be reclaimed subject to", the words "credit can be reclaimed within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted amendment of section 168 50 127 in section 168 of the central goods and services tax act, in sub-section (2), for the words, brackets and figures "sub-section (5) of section 66, sub-section (1) of section 143", the words, brackets and figures "sub-section (1) of section 143, except the second proviso thereof" shall be substituted amendment of section 172 128 in section 172 of the central goods and services tax act, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted amendment to schedule ii 129 in schedule ii to the central goods and services tax act, in paragraph 4, the words "whether or not for a consideration," at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of july, 2017 5 12 of 2017 130 (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,––  retrospective exemption from, or levy or collection of, central tax in certain cases (i) no central tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive); 10 (ii) central tax at the rate of six per cent shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of july, 2017 and ending with the 31stday of december, 2018 (both days inclusive) 15 (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times 20 12 of 2017 15 of 2017 131 the notification of the government of india in the ministry of finance (department of revenue) number gsr 708(e), dated the 30th september, 2019, issued by the central government, on the recommendations of the council, in exercise of the powers under clause (ii) of the proviso to sub-section (3) of section 54 of the central goods and services tax act, 2017, read with sub-section (2) of section 9 of the goods and services tax (compensation to states) 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 retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of central goods and services tax act integrated goods and services tax25 13 of 2017 amendment of section 25 132 in section 25 of the integrated goods and services tax act, 2017, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted 30 133 (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 power under sub-section (1) of section 5 of the integrated goods and services tax act, 2017,–– 13 of 2017 retrospective exemption from, or levy or collection of, integrated tax in certain cases (i) no integrated tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive); 35 (ii) integrated tax at the rate of twelve per cent shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of july, 2017 and ending with the 31st day of december, 2018 (both days inclusive) 40 (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times union territory goods and services tax 14 of 2017 45 amendment of section 1 134 in section 1 of the union territory goods and services tax act, 2017 (hereinafter referred as the union territory goods and services tax act), in sub-section (2), for the words "dadra and nagar haveli, daman and diu", the words "dadra and nagar haveli and daman and diu, ladakh" shall be substituted amendment of section 2 135 in section 2 of the union territory goods and services tax act, in clause (8), for sub-clauses (iii) and (iv), the following sub-clauses shall be substituted, namely:–– "(iii) dadra and nagar haveli and daman and diu; (iv) ladakh;" 50 amendment of section 26 136 in section 26 of the union territory goods and services tax act, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted 5 14 of 2017 137 (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 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, –– retrospective exemption from, or levy or collection of, union territory tax in certain cases (i) no union territory tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of july, 2017 and ending with the 30th day of september, 2019 (both days inclusive); 10 (ii) union territory tax at the rate of six per cent shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of july, 2017 and ending with the 31st day of december, 2018 (both days inclusive) 15 (2) no refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times goods and services tax (compensation to states) amendment of section 14 15 of 2017 20 138 in section 14 of the goods and services tax (compensation to states) act, 2017, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted chapter v health cess 25 139 (1) in the case of goods specified in the fourth schedule being goods imported into india, there shall be levied and collected for the purposes of the union, a duty of customs, to be called the health cess, at the rates specified in the said schedule, for the purposes of financing the health infrastructure and services health cess on imported medical devices 30 (2) the central government may, after due appropriation made by parliament by law in this behalf, utilise such sums of money of the health cess levied under this chapter for the purposes specified in sub-section (1), as it may consider necessary 52 of 1962 35 (3) for the purposes of calculating the health cess under this chapter on the goods specified in thefourth schedule, where such duty is leviable at any percentage of its value, the value of such goods shall be calculated in the same manner as the value of goods is calculated for the purpose of customs duty under the provisions of section 14 of the customs act, 1962 (hereafter in this chapter referred to as the customs act) (4) the health cess leviable under sub-section (1), chargeable on the goods specified in the fourth schedule, shall be in addition to any other duties of customs chargeable on such goods under the customs act or any other law for the time being in force 40 (5) the provisions of the customs act and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties, offences and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the health cess leviable under this chapter in respect of the goods specified in the fourth schedule as they apply in relation to the levy and collection of duties of customs on such goods under the said act or the rules or the regulations made thereunder, as the case may be 45 chapter vi miscellaneous part i amendments to the indian stamp act, 1899 commencement of this part 140 the provisions of this part shall come into force on the 1st day of april, 2020 amendment of section 9a insertion of new section 73b 142 in the stamp act, after section 73a, the following section shall be inserted, namely:–– power to issue directions and to authorise certain authorities to issue instructions, etc 15 of 1992 2 of 1934 "73b the central government may,–– (a) issue directions relating to such matters and subject to such conditions, as it deems necessary; (b) in writing, authorise the securities and exchange board of india established under section 3 of the securities and exchange board of india act, 1992 or the reserve bank of india constituted under section 3 of the reserve bank of india act, 1934 to issue instructions, circulars or guidelines, 5 10 for carrying out the provisions of part aa of chapter ii and the rules made thereunder" part ii amendment to the prohibition of benamiproperty transactions act, 1988 15 amendment of act 45 of 1988 143 in the prohibition of benami property transactions act, 1988, in section 9, in sub-section (1), for clause (b), the following clause shall be substituted with effect from the 1st day of april, 2020, namely:–– "(b)(i) has been a member of the indian legal service and has held the post of joint secretary or equivalent post in that service; or (ii) is qualified for appointment as district judge" 20 part iii amendment to theelection commission (conditions of service of election commissioners and transaction of business) act, 1991 amendment of act 11 of 1991 25 144 in the election commission (conditions of service of election commissioners and transaction of business) act, 1991, in section 8, for the words "allowance, provision of rent-free residence and exemption from payment of income-tax on the values of such rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and such other conditions of service", the words "allowance and provision of rent-free residence" shall be substituted with effect from the 1st day of april, 2021 part iv amendment to the finance act, 2001 30 145 for the seventh schedule to the finance act, 2001, the schedule specified in thefifth schedule shall be substituted substitution of new schedule for seventh schedule to act 14 of 2001 part v amendments to thefinance act, 2013 35 17 of 2013amendment of section 116 146 in the finance act, 2013 (hereafter in this part referred to as the principal act), in section 116, with effect from the 1st day of april, 2020,— 40 (a) in clause (7), for the words "sale of commodity derivatives or option on commodity derivatives in respect of commodities, other than agricultural commodities, traded in recognised associations", the words "sale of commodity derivatives or sale of commodity derivatives based on prices or indices of prices of commodity derivatives or option on commodity derivatives or option in goods in respect of commodities, other than agricultural commodities, traded in recognised stock exchange" shall be substituted; (b) in clause (8),–– 45 74 of 1952 42 of 1956 (a) for the words, brackets and figures "forward contracts (regulation) act, 1952", the words, brackets and figures "securities contracts(regulation) act, 1956" shall be substituted; (b) after the words "or the rules made", the words "or the notifications issued" shall be inserted amendment of section 117 147 in section 117 of the principal act, for the table, the following table shall be substituted with effect from the 1st day of april, 2020, namely:–– "table sl no taxable commodities transactionratepayable by (1) (2)(3)(4) 1sale of commodity derivative 001 per centseller 001 per centseller 2sale of commodity derivatives based on prices or indices of prices of commodity derivatives 5 10 3sale of option on commodity derivative 005 per centseller 4sale of option in goods 005 per centseller 00001 per centpurchaser 5sale of option on commodity derivative, where option is exercised 00001 per centpurchaser 6sale of option in goods, where option is exercised resulting in actual delivery of goods 0125 per centpurchaser" 15 15 20 7sale of option in goods, where option is exercised resulting in a settlement otherwise than by the actual delivery of goods 148 in section 118 of the principal act, with effect from the 1st day of april, 2020,–– amendment of section 118 25 (i) in clause (a), for the words "commodity derivative" at both the places where they occur, the words "commodity derivative or commodity derivative based on prices or indices of prices of commodity derivatives" shall be substituted; (ii) in clause (b),–– (a) after the words "an option on commodity derivative", the words "or option in goods" shall be inserted; 30 (b) in sub-clause (i), for the words and figure "serial number 2", the words and figures "serial numbers 3 and 4" shall be substituted; (c) in sub-clause (ii), for the words and figure "serial number 3", the words and figures "serial numbers 5 and 6" shall be substituted; (d) after sub-clause (ii), the following sub-clause shall be inserted, namely:–– 35 "(iii)the difference between the settlement price and the strike price, in respect of transaction at serial number 7 of the table in section 117" amendment 149 in sections 119, 120 and 132a of the principal act, for the words "recognised association" wherever they occur, the words "recognised stock exchange" shall be substituted with effect from the 1st day of april, 2020 40 of sections 119, 120 and 132a 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 clauses 115 (a), 115 (b), 139 and 145 of this bill shall have immediate effect under the provisional collection of taxes act, 1931 ______________ (see section 2) part i income-tax paragraph a5(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-tax10(1) where the total income does not exceed rs 2,50,000nil;(2) where the total income exceeds rs 2,50,000 but doesnot exceed rs 5,00,0005 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| rs12,500 ||------------------------------|| income exceeds rs 5,00,000; || 15 |(4) where the total income exceeds rs 10,00,000rs 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-tax20(1) where the total income does not exceed rs 3,00,000nil;(2) where the total income exceeds rs 3,00,000 but does5 per cent of the amount by which the total income exceeds rs 3,00,000;not exceed rs 5,00,000(3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000| rs10,000 ||------------------------------|| income exceeds rs 5,00,000; || 25 |(4) where the total income exceeds rs 10,00,000rs 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-tax30nil; (1) where the total income does not exceed rs 5,00,000(2) where the total income exceeds rs 5,00,000 but does20 per cent of the amount by which the total income exceeds rs 5,00,000;not exceed rs 10,00,000(3) where the total income exceeds rs 10,00,000rs 1,00,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,00035the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of40section 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, 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 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 under the provisions of section 111a and section 112a of the45income-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 under the provisions of section 111a and section 112a of the incometax act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent of such incometax;50(d) having a total income (excluding the income under the provisions of section 111a and section 112a of the incometax act) exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax; and(e) having a total income (including 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 incometax:provided that in case where the total income includes any income chargeable under section 111a and section 112a5of 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 surcharge10on 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 and15surcharge 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 rupees20in the case of every co-operative society,— rates of income-tax10 per cent of the total income;(1) where the total income does not exceed rs10,000 (2) where the total income exceeds rs10,000 but does not rs1,000 plus 20 per cent of the amount by which the total income exceeds rs 10,000;25exceed rs 20,000(3) where the total income exceeds rs 20,000rs 3,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of30section 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 rupees35in the case of every firm,—rate of income-taxon the whole of the total income30 per cent40the 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 amount45payable 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 rupeesin the case of every local authority,—rate of income-tax50on the whole of the total income30 per centthe 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 rupees5in the case of a company,—rates of income-taxi in the case of a domestic company,—| | 25 per cent of the total income; | 10 ||----|-------------------------------------|--------------------------------------------------------|| ( | i | ) where its total turnover or the gross receipt in the |previous year 2017-2018 does not exceed four hundred crore rupees;(ii) other than that referred to in item (i)30 per cent of the total incomeii in the case of a company other than a domestic company,—15(i) on so much of the total income as consists of,—50 per cent;(a) royalties received from government or an20indian concern in pursuance of an agreement made byit with the government or the indian concern after the31st day of march, 1961 but before the 1st day of april,1976; or(b) fees for rendering technical services received25from government or an indian concern in pursuance ofan agreement made by it with the government or theindian concern after the 29th day of february, 1964 butbefore the 1st day of april, 1976, and where suchagreement has, in either case, been approved by thecentral government| ( ||-----|| 30 |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 seven35per 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; and40(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:45provided 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 casesin every case in which under the provisions of sections 193, 194a, 194b, 194bb, 194d, 194lba, 194lbb, 194lbc and50195 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-tax1 in the case of a person other than a company—(a) where the person is resident in india—55(i) on income by way of interest other than "interest on securities"10 per cent;| ( | ii | ) on income by way of winnings from lotteries, crossword | 30 per cent; ||---------------------------------------------------------------------|------|------------------------------------------------------------|-----------------|| puzzles, card games and other games of any sort | | | || ( | iii | ) on income by way of winnings from horse races | 30 per cent; || ( | iv | ) on income by way of insurance commission | 5 per cent; || ( | v | ) on income by way of interest payable on— | 10 per cent; || 5 | | | || ( | 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 | || 10 | | | || 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; | || ( | vi | ) on any other income | 10 per cent; || ( | b | ) where the person is not resident in india— | || 15 | | | || ( | i | ) in the case of a non-resident indian— | || ( | a | ) on any investment income | 20 per cent; || ( | b | ) on income by way of long-term capital gains referred to | 10 per cent; || in section 115e or sub-clause ( | iii | ) of clause ( | c || of section 112 | | | || 20 | | | || ( | c | ) on income by way of long-term capital gains referred to | 10 per cent; || in section 112a | | | || ( | d | ) on other income by way of long-term capital gains [not | 20 per cent; || 25 | | | || being capital gains referred to in clauses ( | 33 | ) and ( | 36 || 10] referred to in section 112a exceeding one lakh rupees | | | || ( | e | ) on income by way of short-term capital gains referred | 15 per cent; || to in section 111a | | | || ( | f | ) on income by way of interest payable by government or | 20 per cent; || 30 | | | || 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) | | | || ( | g | ) on income by way of royalty payable by government or | 10 per cent; || 35 | | | || 40 | | | || 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 section115a of the income-tax act, to a | || person resident in india | | | || ( | h | ) on income by way of royalty [not being royalty of the | 10 per cent; || 45 | | | || 50 | | | || nature referred to in sub-item ( | b | )( | i || 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 | | | || ( | i | ) on income by way of fees for technical services payable | 10 per cent; || 55 | | | || 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 | | | || ( | j | ) on income by way of winnings from lotteries, crossword | 30 per cent; ||---------------------------------------------------------------------|-----|------------------------------------------------------------|-----------------|| 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 whole of the other income | 30 per cent; || ( | ii | ) in the case of any other person— | || 5 | | | || ( | a | ) on income by way of interest payable by government or | 20 per cent; || 10 | | | || 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 section194lb or section | | | || 194lc) | | | || ( | b | ) on income by way of royalty payable by government or | 10 per cent; || 15 | | | || 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, 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 | | | || 20 | | | || ( | c | ) on income by way of royalty [not being royalty of the | 10 per cent; || 25 | | | || nature referred to in sub-item ( | b | )( | ii || 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 | | | || ( | d | ) on income by way of fees for technical services payable | 10 per cent; || 30 | | | || 35 | | | || 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 | | | || ( | e | ) on income by way of winnings from lotteries, crossword | 30 per cent; || puzzles, card games and other games of any sort | | | || ( | f | ) on income by way of winnings from horse races | 30 per cent; || 40 | | | || ( | g | ) on income by way of short-term capital gains referred | 15 per cent; || to in section 111a | | | || ( | h | ) on income by way of long-term capital gains referred to | 10 per cent; || in sub-clause ( | iii | ) of clause ( | c || 45 | | | || ( | i | ) on income by way of long-term capital gains referred to | 10 per cent; || in section 112a exceeding one lakh rupees | | | || ( | j | ) on income by way of other long-term capital gains [not | 20 per cent; || being long-term capital gains referred to in clauses ( | 33 | ) and ( | 36 || of section 10] | | | || ( | k | ) 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—| ( | i | ) on income by way of interest other than "interest on securities" | 10 per cent; ||-------------------------------------------------|-----|----------------------------------------------------------------------|-----------------|| ( | ii | ) on income by way of winnings from lotteries, crossword | 30 per cent; || 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—| ( | i | ) on income by way of winnings from lotteries, crossword | 30 per cent; ||------------------------------------------------------------------------------|------|----------------------------------------------------------------|-----------------|| 5 | | | || puzzles, card games and other games of any sort | | | || ( | ii | ) on income by way of winnings from horse races | 30 per cent; || ( | iii | ) on income by way of interest payable by government | 20 per cent; || 10 | | | || 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) | | | || ( | iv | ) on income by way of royalty payable by government or an | 10 per cent; || 15 | | | || 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 | | | || 20 | | | || ( | v | ) on income by way of royalty [not being royalty of the nature | || 25 | | | || referred to in sub-item ( | b | )( | iv || 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— | | | || ( | a | ) where the agreement is made after the 31st day of | 50 per cent; || march, 1961 but before the 1st day of april, 1976 | | | || 30 | | | || ( | b | ) where the agreement is made after the 31st day of | 10 per cent; || march, 1976 | | | || ( | vi | ) on income by way of fees for technical services payable by | || 35 | | | || the 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— | | | || 40 | | | || ( | a | ) where the agreement is made after the 29th day of | 50 per cent; || february, 1964 but before the 1st day of april, 1976 | | | || ( | b | ) where the agreement is made after the 31st day of | 10 per cent; || march, 1976 | | | || ( | vii | ) on income by way of short-term capital gains referred to in | 15 per cent; || section 111a | | | || 45 | | | || ( | viii | ) on income by way of long-term capital gains referred to in | 10 per cent; || sub-clause ( | iii | ) of clause ( | c || ( | ix | ) on income by way of long-term capital gains referred to in | 10 per cent; || section 112a exceeding one lakh rupees | | | || ( | x | ) on income by way of other long-term capital gains [not being | 20 per cent; || 50 | | | || long-term capital gains referred to in clauses ( | 33 | ) and ( | 36 || ( | xi | ) 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 respective meanings assigned to them in chapter xii-a of the income-tax actthe 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 under the provisions of sections 111a 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;5ii at the rate of fifteen per cent of such tax, where the income or the aggregate of such incomes(including the income under the provisions of sections 111a 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 incomes10(excluding the income under the provisions of sections 111a 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; and iv at the rate of thirty-seven per cent of such tax, where the income or the aggregate of such incomes(excluding the income under the provisions of sections 111a and 112a of the income-tax act) paid or likely to be paid and subject to the deduction exceeds five crore rupees;v at the rate of fifteen per cent of such tax, where the income or aggregate of such incomes (including15income under the provisions of section 111a and section 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 section 111a and section 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;20(b) in the case of every co-operative society or 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 company25other 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 iii30 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 sub-section (4) of section 172 of the income-tax act or3540sub-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 income chargeable under the head "salaries" under section 192 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 income-tax 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 115bbd or section 115bbda or section 115bbe or section 115bbf or section 115bbg or section 115e or section 115jb or section 115jc] shall be charged, deducted or computed at the following rate or rates:—45(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-tax50nil;(1) where the total income does not exceed rs 2,50,000(2) where the total income exceeds rs 2,50,000 but does5 per cent of the amount by which the total income exceeds rs 2,50,000;not exceed rs 5,00,000(3) where the total income exceeds rs 5,00,000 but does55not exceed rs 10,00,000rs 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 10,00,000rs 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-taxnil;(1) where the total income does not exceed rs 3,00,0005(2) where the total income exceeds rs 3,00,000 but does not exceed rs 5,00,0005 per cent of the amount by which the total income exceeds rs3,00,000;(3) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,000rs 10,000 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 ,00,00010rs 1,10,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,000(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-taxnil;(1) where the total income does not exceed rs 5,00,00015(2) where the total income exceeds rs 5,00,000 but does not exceed rs 10,00,00020 per cent of the amount by which the total income exceeds rs 5,00,000;(3) where the total income exceeds rs10,00,000rs 1,00,000 plus 30 per cent of the amount by which the total income exceeds rs 10,00,00020the 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 under the provisions of section 111a and section 112a of the25income-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 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;30(c) having a total income (excluding the 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; and(d) having a total income (excluding the income under the provisions of section 111a and section 112a of the income-tax act) exceeding five crore rupees, at the rate of thirty-seven per cent of such income-tax;35(e) having a total income (including 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 chargeable under section 111a and section 112a of40the 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;45(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 surcharge50on 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 rupees5in the case of every co-operative society,—rates of income-tax10 per cent of the total income;(1) where the total income does not exceed rs10,000 (2) where the total income exceeds rs10,000 but does not rs 1,000 plus 20 per cent of the amount by which the total income exceeds rs 10,000;exceed rs 20,00010(3) where the total income exceeds rs 20,000rs 3,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000the amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of15section 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 rupees20in the case of every firm,—rate of income-taxon the whole of the total income30 per centthe amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of25section 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 amount30payable 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 rupeesin the case of every local authority,—rate of income-tax35on the whole of the total income30 per centthe amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of40section 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 rupees45in the case of a company,—rates of income-taxi in the case of a domestic company,—| ( | i | ) where its total turnover or the gross receipt in the ||------------------------------------------------------|-----|----------------------------------------------------------|| 25 per cent of the total income; | | || previous year 2018-2019 does not exceed four hundred | | || crore rupees; | | || 50 | | || ( | ii | ) other than that referred to in item ( || 30 per cent of the total income | | |ii in the case of a company other than a domestic company,—| ( | i | ) on so much of the total income as consists of,— ||-----|-----|---------------------------------------------------------------|| ( | a | ) royalties received from the government or an indian concern |5in 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, 1976,10and where such agreement has, in either case, been approved by the50 per cent;central government;(ii) on the balance, if any, of the total income40 per centthe amount of income-tax computed in accordance with the preceding provisions of this paragraph, or the provisions of15section 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 seven20per 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:25provided 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 amount30payable 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 sub-clause (a) of clause (1a) of section 2 of the income-tax act35shall 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 40arule 2—agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (1a) of section 2 of the40income-tax 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 accordingly45rule 3—agricultural income of the nature referred to in sub-clause (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 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 "income from house property" and the provisions of sections 23 to 27 of that act shall, so far as may be, apply accordingly50rule 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;55(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 sixty-five 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 income5shall 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 hindu10undivided 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 assesseerule 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:15provided 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 incomerule 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 income20rule 8—(1) where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day25of april, 2020, 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, 2012 or the 1st day of april, 2013 or 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, 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,2012, 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, 2013 or 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, 2019,30(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april,2013, 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, 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, 2019,35(iii) 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,(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april,402015, 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,(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april,452016, 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,(vi) 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,(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april,502018, 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,(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april,2019, 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, 202055(2) where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of april, 2021, 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, 2013 or 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, 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 of5april, 2013, 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, 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,(ii) 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,(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of10april, 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,(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of15april, 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,(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of20april, 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,(vi) 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,(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of25april, 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,(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 2020,30shall 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, 2021(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 officer35under the provisions of these rules or the rules contained in the first schedule to the finance act, 2012 (23 of 2012) or the first schedule to the finance act, 2013 (17 of 2013) or 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) shall be set off under sub-rule (1) or, as the case may be, sub-rule (2)40rule 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 nilrule 10—the provisions of the income-tax act relating to procedure for assessment (including the provisions of45section 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 incomerule 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 [see section 115 (a)]in the customs tariff act, in the first schedule,––(1) in chapter 8, for the entry in column (4) occurring against tariff item 0802 32 00, the entry "100%" shall be substituted; (2) in chapter 38, for the entry in column (4) occurring against tariff item 3824 99 00, the entry "175%" shall be substituted;5(3) in chapter 64,––(i) for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, the entry"35%" shall be substituted;(ii) for the entry in column (4) occurring against all the tariff items of heading 6406, the entry "20%" shall be substituted;10(4) in chapter 67, for the entry in column (4) occurring against all the tariff items of heading 6702, the entry "20%" shall be substituted;(5) in chapter 69, for the entry in column (4) occurring against tariff items 6911 10 11, 6911 10 19, 6911 10 21, 6911 10 29,6911 90 20, 6911 90 90, 6912 00 10, 6912 00 20, 6912 00 40 and 6912 00 90, the entry "20%" shall be substituted;(6) in chapter 70,––(i) for the entry in column (4) occurring against all the tariff items of heading 7013, the entry "20%" shall be substituted;15(ii) for the entry in column (4) occurring against tariff item 7018 10 20, the entry "20%" shall be substituted;(7) in chapter 71, for the entry in column (4) occurring against all the tariff items of heading 7118, the entry "125%" shall be substituted;(8) in chapter 73, for the entry in column (4) occurring against all the tariff items of heading 7323, the entry "20%" shall be substituted;20(9) in chapter 74, for the entry in column (4) occurring against all the tariff items of sub-heading 7418 10, the entry "20%"shall be substituted;(10) in chapter 76, for the entry in column (4) occurring against all the tariff items of sub-heading 7615 10, the entry "20%"shall be substituted;(11) in chapter 83,––25(i) for the entry in column (4) occurring against tariff items 8301 10 00, 8301 30 00, 8301 40 10, 8301 40 90, 8301 50 00,8301 60 00 and 8301 70 00, the entry "20%" shall be substituted;(ii) for the entry in column (4) occurring against tariff item 8304 00 00, the entry "20%" shall be substituted;(iii) for the entry in column (4) occurring against all the tariff items of headings 8305, 8306 and 8310, the entry "20%" shall be substituted;30(12) in chapter 84,––(i) for the entry in column (4) occurring against tariff item 8414 30 00, the entry "125%" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 8414 51 10, 8414 51 20 and 8414 51 30, the entry "20%" shall be substituted;(iii) for the entry in column (4) occurring against tariff item 8414 51 40, the entry "10%" shall be substituted;35(iv) for the entry in column (4) occurring against tariff item 8414 51 90, the entry "20%" shall be substituted; (v) for the entry in column (4) occurring against tariff items 8414 59 10, 8414 59 30 and 8414 59 90, the entry "10%" shall be substituted;(vi) for the entry in column (4) occurring against tariff item 8414 59 20, the entry "20%" shall be substituted; (vii) for the entry in column (4) occurring against tariff item 8414 80 11, the entry "125%" shall be substituted;40(viii) for the entry in column (4) occurring against tariff items 8418 10 10, 8418 30 10, 8418 30 90, 8418 40 10, 8418 40 90,8418 50 00, 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50 and 8418 69 90, the entry "15%" shall be substituted;(ix) for the entry in column (4) occurring against tariff item 8419 89 10, the entry "10%" shall be substituted; (x) for the entry in column (4) occurring against tariff items 8421 39 20 and 8421 39 90, the entry "15%" shall be substituted;45(13) in chapter 85,––(i) for the entry in column (4) occurring against tariff items 8504 40 10, 8504 40 21, 8504 40 29, 8504 40 30, 8504 40 40and 8504 40 90, the entry "20%" shall be substituted;(ii) for the entry in column (4) occurring against tariff items 8509 40 10, 8509 40 90 and 8509 80 00, the entry "20%" shall be substituted;5(iii) for the entry in column (4) occurring against tariff items 8510 10 00, 8510 20 00 and 8510 30 00, the entry "20%" shall be substituted;(iv) for the entry in column (4) occurring against tariff items 8515 11 00, 8515 19 00, 8515 21 10, 8515 21 20, 8515 21 90,8515 29 00, 8515 31 00, 8515 39 10, 8515 39 20, 8515 39 90, 8515 80 10 and 8515 80 90, the entry "10%" shall be substituted;10(v) for the entry in column (4) occurring against tariff items 8516 10 00, 8516 21 00, 8516 29 00, 8516 31 00, 8516 32 00,8516 33 00, 8516 40 00, 8516 60 00, 8516 71 00, 8516 72 00, 8516 79 10, 8516 79 20, 8516 79 90 and 8516 80 00, the entry "20%" shall be substituted;(vi) for the entry in column (4) occurring against tariff item 8517 70 10, the entry "20%" shall be substituted;(14) in chapter 94, for the entry in column (4) occurring against all the tariff items of headings 9401, 9403, 9404 and 9405,15the entry "25%" shall be substituted;(15) in chapter 95, for the entry in column (4) occurring against all the tariff items of heading 9503, the entry "60%" shall be substituted;(16) in chapter 96,––(i) for the entry in column (4) occurring against all the tariff items of heading 9603, the entry "20%" shall be substituted;20(ii) for the entry in column (4) occurring against tariff item 9604 00 00, the entry "20%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 9615 and 9617, the entry "20%" shall be substituted the third schedule [see section 115 (b)]in the customs tariff act, in the first schedule,––| tariff item | description of goods | unit | rate of duty ||---------------|------------------------|--------|----------------|| standard | preferential | | || 5 | | | || (1) | (2) | (3) | (4) |(1) in chapter 84, for tariff item 8414 51 90 and the entries relating thereto, the following shall be substituted, namely:—"8414 51 50- - - wall fansu20%-8414 51 90- - - otheru20%-";(2) in chapter 85,––10(i) in heading 8529, after tariff item 8529 90 20 and the entries relating thereto, the following shall be inserted, namely: —"8529 90 30- - - open cell for television setu15%-";(ii) in heading 8541, for tariff item 8541 40 11 and the entries relating thereto, the following shall be subsitituted, namely: —"8541 40 11- - - - solar cells, not assembledu20%-15 8541 40 12- - - - solar cells, assembled in modules or madeu20%-"up into panels the fourth schedule (see section 139)the rules for interpretation of the first schedule to the customs tariff act, 1975 (51 of 1975), the section notes, chapter notes and the general explanatory notes of the said first schedule shall apply to the interpretation of this schedule| item no | description of goods | rate of duty ||----------------------------------------------------|---------------------------------------------------------------------|----------------|| (1) | (2) | (3) || 1 | all goods falling under headings 9018, 9019, 9020, 9021 and 9022 of | || the first schedule to the customs tariff act, 1975 | | || (51 of 1975) | | || 5% | | | (see section 145) 'the seventh schedule (see section 136) notes1in this schedule, "tariff item", "heading", "sub-heading" and "chapter" mean respectively a tariff item, heading, sub-heading and chapter in the fourth schedule to the central excise act, 1944 (1 of 1944)2the rules for the interpretation of the fourth schedule to the central excise act, 1944 (1 of 1944), the section and chapter notes and the general explanatory notes of the fourth schedule shall apply to the interpretation of this schedule| tariff item | description of goods | unit | rate of duty ||-----------------------------------------------------------------|------------------------|----------------------------------------------------------|---------------------|| 10 | | | || (1) | (2) | (3) | (4) || 2402 20 10 | --- | other than filter cigarettes, of length not exceeding 65 | || millimetres | tu | rs 200 per thousand | || 15 | | | || 2402 20 20 | --- | other than filter cigarettes, of length exceeding 65 | || millimetres but not exceeding 70 millimetres | tu | rs 250 per thousand | || 2402 20 30 | --- | filter cigarettes of length (including the length of the | || filter, the length of filter being 11 millimetres or its | | | || actual length, whichever is more) not exceeding 65 | | | || millimetres | tu | rs 440 per thousand | || 20 | | | || 2402 20 40 | --- | filter cigarettes of length (including the length of the | || filter, the length of filter being 11 millimetres or its actual | | | || length, whichever is more) exceeding 65 millimetres but | | | || not exceeding 70 millimetres | tu | rs 440 per thousand | || 25 | | | || 2402 20 50 | --- | filter cigarettes of length (including the length of the | || filter, the length of filter being 11 millimetres or its actual | | | || length, whichever is more) exceeding 70 millimetres but | | | || not exceeding 75 millimetres | tu | rs 545 per thousand | || 2402 20 90 | --- | other | tu || 2402 90 10 | --- | cigarettes of tobacco substitutes | tu || 2403 11 10 | --- | hookah or gudaku tobacco | kg || 30 | | | || 2403 19 10 | --- | smoking mixtures for pipes and cigarettes | kg || 2403 19 21 | ---- | other than paper rolled biris, manufactured without the | || aid of machine | tu | rs 100 per thousand | || 2403 19 29 | ---- | other | tu || 35 | | | || 2403 19 90 | --- | other | kg || 2403 91 00 | -- | "homogenised" or "reconstituted" tobacco | kg || 2403 99 10 | --- | chewing tobacco | kg || 2403 99 20 | --- | preparations containing chewing tobacco | kg || 2403 99 30 | --- | jarda scented tobacco | kg || 2403 99 40 | --- | snuff | kg || 40 | | | || 2403 99 50 | --- | preparations containing snuff | kg || 2403 99 60 | --- | tobacco extracts and essence | kg || 2403 99 90 | --- | other | kg || 2709 20 00 | petroleum crude | kg | rs 50 per tonne' | statement of objects and reasonsthe object of the bill is to give effect to the financial proposals of the central government for the financial year 2020-2021 the notes on clauses explain the various provisions contained in the billnirmala sitharamannew delhi;the 30th january, 2020___________ president's recommendation under articles 117 and 274 of the constitution of india[copy of letter no f2(4)-b(d)/2020, dated the 30th january, 2020 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, 2020 to the lok sabha and also recommends to the lok sabha the consideration of the bill2 the bill will be introduced in the lok sabha immediately after the presentation of the budget on the 1st february, 2020 income-taxclause 2 read with 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 2020- 2021 further, it lays down the rates at which tax is to be deducted at source during the financial deductions 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 2020-2021 clause 3 of this bill seeks to amend section 2 of the income-tax act relating to definitions clause(13a) of the said section defines "business trust" to mean a trust registered as an infrastructure investment trust under the securities exchange board of india (infrastructure investment trusts) regulation, 2014 or a real estate investment trust under the securities exchange board of india (real estate investment trusts) regulation, 2014 made under the securities and exchange board of india act, 1992, whose units are required to be listed on a recognised stock exchange in accordance with the aforesaid regulations it is proposed to amend the said clause so as to omit the long line relating to the requirement of listing of the business trust from recognised stock exchange in accordance with the regulations made by the securities exchange board of india this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause(42a) of the said section defines the expression "short term capital asset" to be capital asset held by an assessee for not more than thirty-six months immediately preceding the date of its transfer further explanation to the said clause provides for determining the period for which the capital asset is held by the assessee it is proposed to amend clause (i) of the said explanation so as to insert sub-clause (hh) to provide that in the case of a capital asset, being a unit or units in a segregated portfolio, referred to in sub-section (2ag) of section 49, there shall be included the period for which the original unit or units in the main portfolio were held by the assessee thisamendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 4 of the bill seeks to amend section 6 of the income-tax act relating to residence in india clause (1) of said section provides for situations in which an individual shall be resident in india in a previous year sub-clause (c) thereof provides that the individual shall be indian resident in a year, if he 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 amounting in all to sixty days or more in that year clause (b) of explanation 1 of said clause provides that in case of an individual being a citizen of india, or a person of indian origin within the meaning of explanation to clause (e) of section 115c of the income-tax act, who, being outside india, comes on a visit to india in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days" occurring therein, the words "one hundred and eightytwo days" had been substituted it is proposed to amend said sub-clause (b) of said explanation 1 so as to substitute the words "one hundred and eighty-two days" with "one hundred and twenty days" it is proposed to insert clause (1a) in said section after clause (1) thereof so as to provide that notwithstanding anything contained in that sub-section, an individual, being a citizen of india, shall be deemed to be resident in india in any previous year, if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature clause (6) of said section provides for situations in which a person shall be "not ordinarily resident" in india in a previous year sub-clause (a) thereof provides that if such person is an individual, he shall be "not ordinarily resident" in india if he has been a non-resident in india in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in india for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less sub-clause (b) thereof contains similar provision in case of manager of the hindu undivided family it is proposed to substitute said clause (6) so as to provide that an individual or an hindu undivided family shall be said to be "not ordinarily resident" in india in a previous year if the individual or the manager of the hindu undivided family, as the case may be, has been a non-resident in india in seven out of ten previous years preceding that year these amendments will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 5 of the bill seeks to amend section 9 of the income-tax act relating to income deemed to accrue or arise in india clause (i) of sub-section (1) of said section provides a set of circumstances in which income accruing or arising, directly or indirectly, is taxable in india clause (a) of explanation 1 to said clause provides that for the purposes of said clause, in the case of a business of which all the 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 it is proposed to amend said clause (a) so as to provide that the provisions contained therein shall not apply to the business having business connection in india on account of significant economic presence this amendment will take effect from the 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years explanation 2a to said clause, inter alia, clarifies that the "significant economic presence" of a non-resident in india shall constitute "business connection" in india it is proposed to omit the said explanation with effect from the 1st april, 2021 and will, accordingly, be omitted from the assessment year 2021-2022 and subsequent assessment years it is proposed to insert a new explanation 2a so as to declare that for the purposes of clause (i) of sub-section (1) of said section, the "significant economic presence" of a nonresident in india shall constitute "business connection" in india and "significant economic presence" for this purpose, shall mean–– (a)transaction in respect of any goods, services or property carried out by a non-resident with any person in india including provision of download of data or software in india, if the aggregate of payments arising from such transaction or transactions during the previous year exceeds such amount as may be provided by rules; or (b)systematic and continuous soliciting of business activities or engaging in interaction with such number of users in india, as may be provided by rules it is further proposed to provide that the transactions or activities shall constitute "significant economic presence" in india, whether or not— (i)theagreement for such transactions or activities is entered in india; or (ii)the non-resident has a residence or place of business in india; or (iii) the non-resident renders services in india it is also proposed to provide that only so much of income as is attributable to the transactions or activities referred to in clause (a) or clause (b) of the said explanation shall be deemed to accrue or arise in india these amendments will take effect from the 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 a new explanation 3a so as to declare that the income attributable to operations carried out in india, as referred to in explanation 1 of clause (i) of sub-section (1) of said section, shall include income from–– (i)such advertisement which targets a customer who resides in india or a customer who accesses the advertisement through internet protocol address located in india; (ii) sale of data collected from a person who resides in india or from a person who uses internet protocol address located in india; and (iii)sale of goods and services using data collected from a person who resides in india or from a person who uses internet protocol address located in india this amendment will take effect 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 a proviso to explanation 3a to provide that the provisions of the said explanation shall also apply to the income attributable to the transactions or activities referred to in explanation 2a this amendment will take effect from the 1st april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years the explanation 5 to the said clause provides that an asset or capital asset being any share or interest in a company or entity registered or incorporated outside india shall be deemed to be and shall always be deemed to have been situated in india if the share or interest derives, directly or indirectly, its value substantially from the assets located in india second proviso to the said explanation provides that the provisions thereof shall not apply to an asset or capital asset, held by a non-resident by way of investment, directly or indirectly, in category-i or category-ii foreign portfolio investor under the securities and exchange board of india (foreign portfolio investors) regulations, 2014, made under the securities and exchange board of india act, 1992 it is proposed to amend the said proviso so as to provide that the exemption provided therein shall continue to apply to such investments prior to repeal of the securities and exchange board of india (foreign portfolio investors) regulations, 2014 it is further proposed to insert a third proviso to the said explanation so as to provide that provisions contained therein shall not apply to an asset or a capital asset, held by a non-resident by way of investment, directly or indirectly, in category-i foreign portfolio investor under the securities and exchange board of india (foreign portfolio investors) regulations, 2019, made under the securities and exchange board of india act, 1992 these amendments will take effect from the 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause (vi) of sub-section (1) of said section deems certain income by way of royalty to accrue or arise in india clause (v) of explanation 2 to said clause defines the term "royalty" to mean the transfer of all or any rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting; broadcasting, but not including consideration for the sale, distribution or exhibition of cinematographic films it is proposed to amend clause (v) of explanation 2 to said clause so as to provide that the consideration for the sale, distribution or exhibition of cinematographic films shall not be excluded from definition of royalty this amendment will take effect from the 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 6 of the bill seeks to amend section 9a of the income-tax act relating to certain activities not to constitute business connection in india sub-section (3) of the said section provides for the conditions to be fulfilled for being an eligible investment fund clause (c) of said sub-section provides that the aggregate participation or investment in the fund, directly or indirectly, by persons resident in india should not exceed five per cent of the corpus of the fund it is proposed to amend the said clause (c) by insertion of a proviso so as to provide that for the purposes of calculation of the aggregate participation or investment in the fund, any contribution made by the eligible fund manager during the first three years of operation of the fund, not exceeding twenty-five crore rupees, shall not be taken into account clause (j) of said sub-section provides that the monthly average of the corpus of the fund shall not be less than one hundred crore rupees first proviso to said clause further provides that where the fund has been established or incorporated in the previous year, the corpus of fund shall not be less than one hundred crore rupees at the end of a period of six months from the last day of the month of its establishment or incorporation, or at the end of such previous year, whichever is later it is proposed to amend the first proviso to said clause (j) of said sub-section so as to provide that where the fund has been established or incorporated in the previous year, the fund shall be required to fulfil the condition of maintaining the corpus of one hundred crore rupees within a period of twelve months from the end of the month of its establishment or incorporation  these amendments will take effect from 1st april, 2020 and will, accordingly apply in relation to the assessment year 2020-2021and subsequent assessment years clause 7 of the bill seeks to amend section 10 of the income-tax act relating to incomes not included in total income first proviso to clause (23c) of said section provides for application to be made in prescribed form and manner to the prescribed authority for exemption in respect of income of the fund or trust or institution 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 said clause in a case where such income is applied or accumulated during the previous year for certain purposes in accordance with the relevant provisions it is proposed to substitute said proviso so as to provide that the exemption to such fund or trust or institution or any university or other educational institution or any hospital or other medical institution shall not be available unless it is approved under the proposed second proviso on an application made in the prescribed form and manner to the principal commissioner or commissioner, for grant of approval where the fund or trust or institution or any university or other educational institution or any hospital or other medical institution is approved under the second proviso (as it stood before its amendment by the finance act, 2020), within three months from the date on which this clause has come into force; where the fund or trust or institution or any university or other educational institution or any hospital or other medical institution is approved and the period of such approval is set to expire, at least six months prior to expiry of said period; where the fund or trust or institution or any university or other educational institution or any hospital or other medical institution has been provisionally approved, at least six months prior to expiry of period of the provisional approval or within six months of commencement of its activities, whichever is earlier; in any other case, at least one month prior to commencement of the previous year relevant to the assessment year from which said registration is sought second proviso to clause (23c) of said section thereof provides for the inquiry to be made by the prescribed authority before approving the fund or trust or institution 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 said clause it is proposed to substitute the second proviso so as to provide that the principal commissioner or commissioner, on receipt of an application made under the proposed first proviso, shall, where the application is under clause (i) of said proviso, pass an order in writing granting it approval for a period of five years; where the application is under clause (ii) or clause (iii) of said proviso, call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about, the genuineness of activities of such fund or trust or institution or any university or other educational institution or any hospital or other medical institution and the compliance of such requirements of any other law for the time being in force by it as are material for the purpose of achieving its object; and after satisfying himself about the objects and the genuineness of its activities, under item (a), and compliance of the requirements under item (b), of sub-clause (a), pass an order in writing granting its approval for a period of five years; if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; where the application is under clause (iv) of said proviso, pass an order in writing granting it approval provisionally for a period of three yearsfrom the assessment year from which the registration is sought, and send a copy of such order to the fund or trust or institution or any university or other educational institution or any hospital or other medical institution eighth proviso to clause (23c) thereof, inter alia, provides for period for which a notification issued by central government under sub-clause (iv) or sub-clause (v) of said clause shall have effect it is proposed to substitute the eighth proviso so as to provide that the approval granted under the proposed second proviso shall apply in relation to the income of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution, where the application is made under clause (i) of the first proviso, from the assessment year from which approval was earlier granted to it; where the application is made under clause (iii) of the first proviso, from the first of the assessment years for which it was provisionally approved; in any other case, from the assessment year immediately following the financial year in which such application is made ninth proviso to clause (23c) of said section thereof, inter alia, provides for the period within which a notification under sub-clause (iv) or sub-clause (v) shall be issued or approval under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall be granted or an order rejecting the application made in this behalf shall be passed it is proposed to substitute the ninth proviso so as to provide that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the proposed second proviso shall be passed, in such form and manner as may be prescribed, before expiry of period of three months, six months and one month respectively, calculated from the end of the month in which the application was received these amendments will take effect from 1st june, 2020 the tenth proviso to the said clause provides that where the total income, of the fund or trust or institution 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 trust or institution or university or other educational institution or hospital or other medical institution shall get its accounts audited in respect of that year by an accountant as defined in the explanation below sub-section (2) of section 288 and furnish the report of such audit along with the return of income for the relevant assessment year it is proposed to amend the said proviso so as to provide that such trust or institution or university or other educational institution or hospital or other medical institution should get the accounts audited before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under sub-section (1) of section 139) and furnish the report of audit by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years sixteenth proviso to clause (23c) of said section thereof, inter alia, provides for the period within which application for exemption has to be made by the fund or trust or institution or any university or other educational institution  or any hospital or other medical institution under the first proviso it is proposed to omit the said proviso it is further proposed to substitute the existing eighteenth proviso so as to provide that all applications made under the existing first proviso, pending before the principal commissioner or commissioner, on which no order has been passed, shall be deemed to be an application made under clause (iv) of the proposed first proviso on that date these amendments will take effect from 1st june, 2020 clause (23d) of the said section exempts the income of mutual fund registered under the securities and exchange board of india act, 1992 or such other mutual funds this exemption is subject to the provisions of chapter xii-e relating to special provision relating to tax on distributed income it is proposed to omit the reference of the said chapter in the said clause so that mutual funds are not required to pay additional tax under that chapter clause (23fc) of the said section exempts certain income of business trust including income by way of dividend referred to in sub-section (7) of section 115-o it is proposed to amend the said clause so as to exempt all dividend received or receivable by business trust from a special purpose vehicle under the said clause clause (23fd) of the said section exempts income distributed by business trust to a unit holder except the interest and rental income it is proposed to amend the said clause so as to exclude dividend income received by a unit holder from business trust from such exemption it is proposed to insert a new clause (23fe) in the said section so as to provide exemption in respect of any income of a specified person in the nature of dividend, interest or long-term capital gains arising from an investment made by it in india, whether in the form of debt or equity, if the investment–– (i)is made on or before the 31st day of march, 2024; (ii)is held for at least three years; and (iii)is in a company or enterprise carrying on the business of developing, or operating and maintaining, or developing, operating or maintaining any infrastructure facility as defined in the explanation to clause (i) of subsection (4) of section 80-ia or such other business as may be notified by the central government in this behalf it is further proposed to insert an explanation to the said clause so as to define "specified person" for the purposes of this clause to mean–– (a)a wholly owned subsidiary of the abu dhabi investment authority which–– (i)is a resident of the united arab emirates; and (ii)makes investment, directly or indirectly, out of the fund owned by the government of the united arab emirates; (b)sovereign wealth fund which shall qualify the conditions specified therein clause(34) of the said section exempts income by way of dividends referred to in section 115-o except the income by way of dividend chargeable to tax in accordance with the provisions of section 115bbda it is proposed to amend the said clause so as to provide that the provisions of the said clause shall not apply to any income, by way of dividend, received on or after the 1st april, 2020 clause(35) of the said section exempts income received in respect of the units of a mutual fund, units from the administrator of the specified undertaking and units from the specified company it is proposed to amend this clause to provide that the provisions of the said clause shall not apply to any income, in respect of units, received on or after the 1st april, 2020 it is also proposed to omit clause (45) of the said section, which provides that any allowance and perquisite as may be notified by the central government, paid to the serving or retired chairman or members of union public services commission shall be exempt from income-tax these amendments will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years it is proposed to insert a new clause (48c) in said section so as to provide exemption in respect of any income accruing or arising to indian strategic petroleum reserves limited, being a wholly owned subsidiary of oil industry development board under the ministry of petroleum and natural gas, as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of directions of the central government in this behalf it is further proposed to insert a proviso to newly inserted clause so as to provide that nothing contained in this clause shall apply to an arrangement if the crude oil is not replenished in the storage facility within three years from the end of the financial year in which the crude oil was removed from the storage facility for the first time this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 8 of the bill seeks to amend section 10a of the income-tax act relating to special provision in respect of newly established undertakings in free trade zone, etc sub-section (1) of the said section provides that subject to the provisions of this section, a deduction of such profits and gains as are derived by an undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce such articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee sub-section (5) of the said section provides that the deduction under the said section shall not be admissible for any assessment year beginning on or after the 1st day of april, 2001, unless the assessee furnishes in the prescribed form, along with the return of income, the report of an accountant, as defined in the explanation below sub-section (2) of section 288 certifying that the deduction has been correctly claimed in accordance with the provisions of this section it is proposed to amend the said sub-section so as to provide that the deduction under the said section shall not be admissible for any assessment year beginning on or after the 1st day of april, 2001, unless the assessee furnishes in the prescribed form the report of an accountant, as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab, certifying that the deduction has been correctly claimed in accordance with the provisions of this section  this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 9 of the bill seeks to amend section 11 of the income-tax act relating to income from property held for charitable or religious purposes sub-section (7) of said section provides that where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12aa or has obtained registration at any time under section 12a [as it stood before its amendment by the finance (no 2) act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause (1) and clause (23c) thereof] shall operate to exclude any income derived from the property held under trust from the total income of the person in receipt thereof for that previous year it is proposed to amend said sub-section so as to substitute the reference to "clause (b) of sub-section (1) of section 12aa" to "section 12aa, and section 12ab" it is further proposed to insert a proviso to said subsection so as to provide that the registration referred therein shall become inoperative from the date on which the trust or institution is approved under clause (23c), or is notified under clause (46) of section 10, as the case may be, or the date on which this proviso comes into force, whichever is later it is further proposed to insert another proviso to said sub-section so as to provide that the trust or institution, whose registration has become inoperative under the proposed first proviso, may apply to get its registration operative under proposed section 12ab subject to the condition that on doing so, the approval under clause (23c) or notification under clause (46) of section 10, as the case may be, to such trust or institution shall cease to have any effect from the date on which the said registration becomes operative and thereafter, it would not be entitled to exemption under the respective clause these amendments will take effect from 1st june, 2020 clause 10 of the bill seeks to amend section 12a of the income-tax act relating to conditions for applicability of sections 11 and 12 sub-section (1) of said section provides for the conditions to be fulfilled by any trust or institution subject to which exemption under sections 11 and 12 shall be available to it it is proposed to insert a new clause (ac) to the said sub-section so as to provide, notwithstanding anything contained in clauses (a), (aa) and (ab) of the said subsection, with condition that the trust or institution is registered under the proposed section 12ab on an application made by the person in receipt of the income in the prescribed form and manner to the principal commissioner or commissioner, for registration of the trust or institution; where the trust or institution is registered under section 12a [as it stood before its amendment by the finance (no 2) act, 1996 (33 of 1996)] or under section 12aa, within three months from the date on which this clause has come into force; where the trust or institution is registered under section 12ab and the period of said registration is set to expire, at least six months prior to expiry of said period; where the trust or institution has been provisionally registered under section 12ab, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier; where registration of the trust or institution has become inoperative due to proviso to sub-section (7) of section 11, at least six months prior to commencement of the assessment year from which said registration is sought to be made operative; where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, within a period of thirty days from the date of said adoption or modification, in any other case, at least one month prior to commencement of the previous year relevant to the assessment year from which said registration is sought this amendment will take effect from 1st june, 2020 it is further proposed to consequentially amend clause (b) of sub-section (1) of the said sectionso as to provide that such trust or institution should get the accounts audited by the accountant as defined in explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under sub-section (1) of section 139) and furnish the report of such audit by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years sub-section (2) of said section provides that an application has been made on or after the 1st day of june, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made it is proposed to insert first proviso to said sub-section so as to provide that the provisions of sections 11 and 12 shall apply to a trust or institution, where the application is made under sub-clause (i) of proposed clause (ac) of sub-section (1), from the assessment year from which such trust or institution was earlier granted registration; sub-clause (iii) of proposed clause (ac) of sub-section (1), from the first of the assessment years for which it was provisionally registered it is proposed to amend the existing first and third proviso to sub-section (2) thereof so as to make reference of proposed new section 12ab this amendment will take effect from 1st june, 2020 clause 11 of the bill seeks to amend section 12aa of the income-tax act relating to procedure for registration it is proposed to insert a new sub-section (5) to said section so as to provide that nothing contained in said section shall apply on or after the 1st day of april, 2021 this amendment will take effect from 1st june, 2020 clause 12 of the bill seeks to insert a new section 12ab in the income-tax act relating to procedure for fresh registration sub-section (1) of the proposed section provides that the principal commissioner or commissioner, on receipt of an application made under the proposed clause (ac) of sub-section (1) of section 12a, shall send a copy of order passed in writing, to the trust or institution, where the application is under sub-clause (i) of the said clause, registering the trust or institution for a period of five years; where the application is under sub-clause (ii), the sub-clause (iii), sub-clause (iv) or sub-clause (v) of said clause,— (i) call for such documents or information from the trust or institution or making such inquiries as he thinks necessary in order to satisfy himself about,— (a) the genuineness of activities of the trust or institution; and (b) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its object; and (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, under item (a), and compliance of the requirements under item (b), of sub-clause (i),–– (a)registering the trust or institution for a period of five years; (b) if he is not so satisfied, pass an order in writing rejecting such application and also cancelling the registration of such trust or institution after affording a reasonable opportunity of being heard; (c) where the application is under subclause (vi) of the said clause, provisionally registering the trust or institution for a period of three years from the assessment year from which the registration is sought sub-section (2) of the proposed section provides that all applications, pending before the principal commissioner or commissioner on which no order has been passed under clause (b) of sub-section (1) of section 12aa before the date on which this section will come into force, shall be deemed to be an application made under proposed sub-clause (vi) of clause (ac) of sub-section (1) of section 12a on that date sub-section (3) of the proposed section provides that the order under clause (a), sub-clause (ii) of clause (b) and clause (c) of sub-section (1) shall be passed, in such form and manner as may be prescribed, before the expiry of the period of three months, six months and one month respectively, calculated from the end of the month in which the application was received sub-section (4) of the proposed section provides that where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub-section (1) and subsequently, the principal commissioner or commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution after affording a reasonable opportunity of being heard sub-section (5) of the proposed section provides that without prejudice to the provisions of sub-section (4), where registration of a trust or an institution has been granted under clause (a) or clause (b) of sub-section (1) and subsequently, it is noticed that,–– (a) the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13; or (b) 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, then, the principal commissioner or the commissioner may, by an order in writing, after affording a reasonable opportunity of being heard, cancel the registration of such trust or institution this amendment will take effect from 1st june, 2020 clause 13 of the bill seeks to amend section 17 of the income-tax act relating to "salary", "perquisite" and "profits in lieu of salary" defined sub-clause (vii) of clause (2) of the said section provides that the amount of any contribution to an approved superannuation fund by the employer in respect of the assessee, shall be treated as perquisite to the extent it exceeds one lakh and fifty thousand rupees it is proposed to amend the provisions of clause (2) of the said section so as to substitute sub-clause (vii) of the said clause to provide that the amount or the aggregate amounts of any contribution made by the employer in respect of the assessee, to the account of an assessee in a recognised provident fund; in the scheme referred to in subsection (1) of section 80ccd; and in an approved superannuation fund shall be treated as perquisite, to the extent it exceeds seven lakh and fifty thousand rupees in a previous year it is further proposed to insert a new sub-clause (viia) in the said clause (2) so as to provide that annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme referred to in sub-clause (vii) may also be treated as perquisite to the extent it relates to the contribution referred to in the said new sub-clause (vii), which is included in total income and shall be computed in the prescribed manner these amendments will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 14 of the bill seeks to amend section 32ab of the income-tax act relating to investment deposit account sub-section (5) of the said section provides that deduction under sub-section (1) shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant it is proposed to amend the said sub-section (5) so as to provide that deduction under sub-section (1) of section 32ab shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which deduction is claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to section 44ab (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the report of such audit is furnished by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 15 of the bill seeks to amend section 33ab of the income-tax act relating to tea development account, coffee development account and rubber development account sub-section (1) of the said section provides for deduction to an assessee carrying on the business of growing and manufacturing tea or coffee or rubber in india, who has, before the expiry of six months from the end of the previous year or before the due date of furnishing return of his income has deposited any amount in an account  maintained by assessee under a scheme approved or framed by the tea board or the coffee board or the rubber board with the previous approval of central government sub-section (2) of the said section provides that deduction under sub-section (1) shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant it is proposed to amend the said sub-section (2) to provide that deduction under sub-section (1) of section 33ab shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which deduction are claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to section 44ab (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the report of such audit is furnished by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 16 of the bill seeks to amend section 33aba of the income-tax act relating to site restoration fund sub-section (1) of the said section provides that if an assessee has deposited with a special account maintained by assessee for the purposes specified in a scheme approved by government of india or deposits any amount in site restoration account opened by assessee in accordance with, and for the purposes specified in, a scheme framed by ministry of petroleum and natural gas, then assessee shall be allowed a deduction of lesser of the aggregate amount so deposited by the assessee or twenty per cent of the profits of such business computed under the head "profits and gains from business or profession" before making any deduction under the said section sub-section (2) of the said section provides that deduction under sub-section (1) of section 33aba will not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant it is proposed to amend sub-section (2) of the said section to provide that deduction under sub-section (1) shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which deduction are claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to section 44ab (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the report of such audit is furnished by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 17 of the bill seeks to amend section 35 of the income-tax act relating to expenditure on scientific research sub-section (1) of said section provides that the expenditures on scientific research in respect of which, the deductions shall be allowed clause (ii) of said sub-section provides that the deduction for any sum paid to a research association which has as its object the undertaking of scientific research or to a university, college or other institution to be used for scientific research, clause (iia) of said sub-section provides that any sum paid to a company to be used by it for scientific research, and clause (iii) of said sub-section provides that any sum paid to a research association which has as its object the undertaking of research in social science or statistical research or to a university, college or other institution to be used for research in social science or statistical research explanation of said clause provides that assessee shall not be denied the deduction in respect of any sum paid to a research association, university, college or other institution to which clause (ii) or clause (iii) applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) has been withdrawn it is proposed to amend the said explanation so as to provide that the assessee shall not be denied the deduction in respect of any sum paid to a company referred to in clause (ii) which it is entitled to, merely on the ground that, subsequent to the payment of such sum, the approval granted to the company has been withdrawn it is further proposed to insert a new fifth proviso to said sub-section (1) so as to provide that every notification under clause (ii) or clause (iii) in respect of the research association, university, college or other institution or under clause (iia) in respect of the company issued on or before the date on which this proviso comes into effect, shall be deemed to have been withdrawn unless such research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) makes an intimation in such form and manner to the prescribed authority within three months from the date on which this proviso has come into effect, and subject to such intimation the notification shall be valid for a period of five consecutive assessment years beginning with the assessment year commencing on or after the 1st day of april, 2021 it is also proposed to insert a new sixth proviso to said sub-section (1) so as to provide thatany notification issued, by the central government under clause (ii), clause (iia) or clause (iii), after the date on which the finance bill, 2020 receives the assent of the president, shall, at any one time, have effect for such assessment year or years, not exceeding five assessment years as may be specified in the notification it is also proposed to insert a new sub-section (1a) in the said section after sub-section (1) thereof so as to provide that notwithstanding anything contained in sub-section (1), 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 respective clause of said sub-section, unless such research association, university, college or other institution or company,–– (a) prepares such statements for such period as may be prescribed and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed, and it may also file a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under this sub-section in such form and verified in such manner as may be provided by rules; and (b)furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of sum, as may be prescribed these amendments will take effect from 1st june, 2020 clause 18 of the bill seeks to amend section 35ad of the income-tax act relating to deduction in respect of expenditure on specified business sub-section (1) of the said section,inter alia, provides for one hundred per cent deduction on capital expenditure incurred on any specified business during the previous year in which such expenditure is incurred it is proposed to amend said sub-section (1) so as to express the assessee to exercise option of availing such deduction in respect of the capital expenditure incurred in respect of specified business during the previous year in which such capital expenditure is incurred sub-section (4) of the said section,inter alia, provides that the expenditure on which deduction has been allowed under sub-section (1) shall not be allowed as deduction under any other section in any previous year or under this section in any other previous year it is proposed to amend the said sub-section (4) so as to provide that no deduction in respect of the expenditure referred to in sub-section (1) shall be allowed to the assessee under any other section in any previous year or under this section in any other previous year, if the deduction has been claimed by the assessee and allowed to him under this section these amendments will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 19 of the bill seeks to amend section 35d of the income-tax act relating to amortisation of certain preliminary expenses sub-section (1) of the said section provides that an assessee, being an indian company or a person other than a company who is a resident in india shall be allowed deduction in relation to certain specified expenditure incurred before the commencement of his business or in connection with the extension of undertaking or setting up of new unit of an existing business over a period of ten successive previous years beginning with the previous year in which the business commences or as the case may be, such extension of undertaking or setup of new unit has been carried out sub-section (2) of the said section specifies certain expenditures which are allowed as deduction under sub-section (1) sub-section (4) of the said section provides that deduction under sub-section (1) shall not be admissible to the assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant for the first year of deduction it is proposed to amend sub-section (4) of the said section to provide that deduction under sub-section (1) shall not be admissible to the assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which deduction are claimed have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to section 44ab (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the assessee furnishes the report of such audit by that date for the first year of deduction this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 20 of the bill seeks to amend section 35e of the income-tax act relating to deduction for expenditure on prospecting, etc, for certain minerals sub-section (1) of the said section provides that where an assessee, being an indian company or a person other than a company who is a resident in india and is engaged in any operations relating to prospecting for, or extraction or production of, any mineral and incurs, after the 31st day of march, 1970, any expenditure specified in sub-section (2), the assessee shall, in accordance with and subject to the provisions of this section, be allowed for each one of the relevant previous years a deduction of an amount equal to one-tenth of the amount of such expenditure sub-section (6) of the said section provides that where the assessee is a person other than a company or a co-operative society, no deduction shall be admissible under sub-section (1) unless the accounts of the assessee for the year or years in which the expenditure specified in sub-section (2) is incurred have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, 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 it is proposed to amend the said sub-section (6) so as to provide that deduction under sub-section (1) of section 35e shall not be admissible to assessee unless the accounts of the assessee for the year or years in which the expenditure specified in sub-section (2) is incurred have been audited by an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date referred to section 44ab (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the report of such audit has been furnished by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 21 of the bill seeks to amend section 43 of the income-tax act relating to definitions of certain terms relevant to income from profits and gains of business or profession it is proposed to amend clause (5) of the said section so as to substitute the words "recognised stock exchange" for the words "recognised association" wherever they occur it is also proposed to substitute clause (iii) in explanation 2 of the said clause relating to definition of the expression "recognised stock exchange" this amendment will take effect from 1st april, 2020 clause 22 of the bill seeks to amend section 43ca of the income-tax act relating to special provision for full value of consideration for transfer of assets other than capital assets in certain cases the proviso to sub-section (1) of the said section provides that where the value adopted or assessed or assessable by the authority for the purpose of payment of stamp duty does not exceed one hundred and five per cent of the consideration received or accruing as a result of the transfer, the consideration so received or accruing as a result of the transfer shall, for the purposes of computing profits and gains from transfer of such asset, be deemed to be the full value of the consideration received or accruing as a result of such transfer it is proposed to amend the said proviso so as to provide that where the value adopted or assessed or assessable by the authority for the purpose of payment of stamp duty does not exceed one hundred and ten per cent of the consideration received or accruing as a result of the transfer the consideration so received or accruing as a result of transfer shall, for the purposes of computing profits and gains from transfer of such asset, be deemed to be the full value of the consideration received or accruing as a result of such transfer this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to assessment year 2021-2022 and subsequent years clause 23 of the bill seeks to amend section 44ab of the income-tax act relating to audit of accounts of certain persons carrying on business or profession clause (a) of the said section provides that every person carrying on business shall get his accounts of any previous year audited by an accountant before the specified date 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 if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any previous year it is proposed to insert a proviso in the said clause so as to provide that in the case of a person whose aggregate of all amount received including amount received for sales, turnover or gross receipts during the previous years, in cash, does not exceed five per cent of the said amount; and the aggregate of all payments made including amount incurred for expenditure, in cash, during the previous year does not exceed five per cent of the said payment, this clause shall have effect as if for the words "one crore rupees", the words "five crore rupees" had been substituted clause (ii) of the explanation to the said section defines the expression "specified date" in relation to the accounts of the assessee of the previous year relevant to an assessment year as due date for furnishing the return of income under sub-section (1) of section 139 it is proposed to amend the said clause so as to provide that the specified date will mean one month prior to the due date for furnishing the return of income under sub-section (1) of section 139 these amendments will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 24 of the bill seeks to amend section 44da of the income-tax act relating to special provision for computing income by way of royalties, etc, in case of non-residents sub-section (2) of the said section provides that every non-resident (not being a company) or a foreign company shall keep and maintain books of account and other documents in accordance with the provisions contained in section 44aa and get their accounts audited by an accountant as defined in the explanation below sub-section (2) of section 288 and furnish the report of such audit in the prescribed form along with the return of income it is proposed to amend the said sub-section so as to provide that the non-resident (not being a company) or a foreign company should get the accounts audited before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under sub-section (1) of section 139) and furnish the report of audit by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 25 of the bill seeks to amend section 49 of the income-tax act relating to cost with reference to certain modes of acquisition the said section, inter alia, provides for cost of acquisition for the capital asset which became the property of the assessee under certain situations it is proposed to amend the said section so as to insert sub-sections (2ag) and (2ah) to provide that the cost of acquisition of a unit or units in the segregated portfolio shall be the amount which bears to the cost of acquisition of a unit or units held by the assessee in the total portfolio in the same proportion as the net asset value of the asset transferred to the segregated portfolio bears to the net asset value of the total portfolio immediately before the segregation of portfolios; and further to provide that the cost of the acquisition of the original units held by the unit holder in the main portfolio shall be reduced by the amount as so arrived for the units of segregated portfolio it is also proposed to give reference of the definitions of the expressions "main portfolio", "segregated portfolio" and "total portfolio" as provided in the circular in this behalf issued by the securities and exchange board of india under section 11 of the securities and exchange board of india act, 1992 for the purposes of the said sub-sections this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 26 of the bill seeks to amend section 50b of the income-tax act relating to special provision for computation of capital gains in case of slump sale sub-section (1) of the said section provides that any profits or gains arising from the slump sale effected in the previous year shall be chargeable to income-tax as capital gains arising from the transfer of long-term capital assets and shall be deemed to be the income of the previous year in which the transfer took place sub-section (3) of the said section provides that every assessee, in the case of slump sale, shall furnish in the prescribed form along with the return of income, a report of an accountant as defined in the explanation below sub-section (2) of section 288 indicating the computation of the net worth of the undertaking or division, as the case may be, and certifying that the net worth of the undertaking or division, as the case may be, has been correctly arrived at in accordance with the provisions of this section it is proposed to amend the said sub-section (3) so as to provide that every assessee, in the case of slump sale, shall furnish in the prescribed form a report of an accountant as defined in the explanation below sub-section (2) of section 288 before the specified date as referred to in section 44ab (ie one month prior to the due date for filing return of income under sub-section (1) of section 139) indicating the computation of the net worth of the undertaking or division, as the case may be, and certifying that the net worth of the undertaking or division, as the case may be, has been correctly arrived at in accordance with the provisions of this section  this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 27 of the bill seeks to amend section 50c of the income-tax act relating to special provision for full value of consideration in certain cases the third proviso to sub-section (1) of the said section provides that where the value adopted or assessed or assessable by the stamp valuation authority does not exceed one hundred and five per cent of the consideration received or accruing as a result of the transfer, the consideration so received or accruing as a result of the transfer shall, for the purposes of section 48, be deemed to be the full value of the consideration it is proposed to amend the said proviso so as to provide that where the value adopted or assessed or assessable by the stamp valuation authority does not exceed one hundred and ten per cent of the consideration received or accruing as a result of the transfer, the consideration so received or accruing as a result of the transfer shall, for the purposes of section 48, be deemed to be the full value of the consideration this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 28 of the bill seeks to amend section 55 of the income-tax act relating to meaning of "adjusted", "cost of improvement" and "cost of acquisition" the said section, inter alia, provides that the cost of long-term capital asset acquired before the 1st day of april, 2001 is taken to be the cost of acquisition to the assesse or the fair market value of the asset on that date, at the option of the assessee it is proposed to insert a proviso to clause (b) of sub-section (2) of the said section so as to provide that in case of a capital asset referred to in sub-clauses (i) and (ii), being land or building or both, the fair market value of such asset on the 1st day of april, 2001 for the purposes of the said sub-clauses shall not exceed the stamp duty value, wherever available, of such asset as on the 1st day of april, 2001 it is further proposed to define the expression "stamp duty value" for the purposes of the said proviso to mean the value adopted or assessed or assessable by any authority of the central government or a state government for the purpose of payment of stamp duty in respect of an immovable property this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 29 of the bill seeks to amend section 56 of the income-tax act relating to income from other sources sub-section (2) of the said section provides the details of the incomes which shall be chargeable to income-tax under the head "income from other sources" clause (v) of said sub-section provides that where any sum of money exceeding twenty-five thousand rupees received without consideration by an individual or a hindu undivided family from any person on or after the 1st day of september, 2004 but before the 1st day of april, 2006, the whole of such sum shall be chargeable to income-tax clause (g) of the first proviso to clause (vii) provides that the clause of said sub-section shall not apply to any sum of money received from any trust or institution registered under section 12aa it is proposed to make a reference to section 12ab in the clauses (v), (vi), (vii) and clause (x) of sub-section (2) so as to provide that the said clauses shall not apply to any sum of money received from any trust or institution registered under section 12ab of the income-tax act these amendments will take effect from 1st june, 2020 sub-clause (b) of clause (x) of sub-section (2) of the said section, inter alia, provides that where any person receives, any immovable property, in any previous year, from any person or persons on or after the 1st day of april, 2017 for a consideration, where the stamp duty value of such property exceeds five per cent of the consideration the excess amount if it is more than fifty thousand rupees shall be charged to tax under the head income from other sources it is proposed to amend the said sub-clause (b) so as to provide that where any person receives, any immovable property, in any previous year, from any person or persons on or after the 1st day of april, 2017 for a consideration, where the stamp duty value of such property exceeds ten per cent of the consideration, the excess amount if it is more than fifty thousand rupees shall be charged to tax under the head income from other sources this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to assessment year 2021- 2022 and subsequent assessment years clause 30 of the bill seeks to amend section 57 of the income-tax act relating to deductions clause (i) of the said section allows deduction of any reasonable sum for the purpose of realising such dividend except the dividend referred to in section 115-o it is proposed to omit the reference of dividend referred to in section 115-o it is further proposed to insert a proviso to the said section so as to provide that no deduction shall be allowed from the dividend income, or income in respect of units of a mutual fund specified under clause (23d) of section 10 or income in respect of units from a specified company defined in the explanation to clause (35) of section 10, other than deduction on account of interest expense and in any previous year such deduction shall not exceed twenty per cent of the dividend income, or income in respect of such units, included in the total income for that year without deduction under that section these amendments will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 31 of the bill seeks to substitute section 72aa of the income-tax act, relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases it is proposed to substitute the said section so as to provide that notwithstanding anything contained in sub-clauses (i) to (iii) of clause (1b) of section 2 or section 72a, where there is an amalgamation of–– (i) one or more banking company or companies with a banking institution under a scheme sanctioned and brought into force by the central government under sub-section (7) of section 45 of the banking regulation act, 1949; or (ii) one or more corresponding new bank or banks with any other corresponding new bank under a scheme brought into force by the central government under section 9 of the banking companies (acquisition and transfer of undertaking act, 1970 or under section 9 of the banking companies (acquisition and transfer of undertakings) act, 1980; or (iii)one or more government company or companies with any other government company under a scheme sanctioned and brought into force by the central government under section 16 of the general insurance business (nationalisation) act, 1972, the accumulated loss and unabsorbed depreciation of such banking company or companies or amalgamating corresponding new bank or banks or amalgamating government company or companies shall be deemed to be the loss, or, as the case may be, allowance for depreciation of such banking institution or amalgamated corresponding new bank or amalgamated government company for the previous year in which the scheme of amalgamation was brought into force and other provisions of the income-tax act relating to set-off and carry forward of loss and allowance for depreciation shall be apply accordingly it is further proposed to provide an explanation to the said section to define the expressions "accumulated loss", "banking company", "banking institution", "corresponding new bank", "general insurance business", "government company" and "unabsorbed depreciation" this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 32 of the bill seeks to amend section 80eea of the income-tax act relating to deduction in respect of interest on loan taken for certain house property the aforesaid section 80eea, inter alia, provides for deduction in respect of interest on loan taken for a residential house property from any financial institution up to one lakh fiftythousand rupees subject to the condition that the loan has been sanctioned by the financial institution during the period beginning on the 1st day of april, 2019 and ending on the 31st day of march, 2020 this is subject to further condition that the stamp duty value of residential house property does not exceed forty-five lakh rupees and the assessee does not own any residential house property on the date of sanction of loan it is proposed to amend the said section so as to provide that the deduction under the said section in respect of interest paid on loan sanctioned by a financial institution for acquisition of a residential house property, shall be available if the loan has been sanctioned during the period beginning on the 1st day of april, 2019 and ending on the 31st day of march, 2021, subject to other conditions specified in the said section this amendment will take effect from the 1st day of april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 33 of the bill seeks to amend section 80g of the income-tax act relating to deduction in respect of donations to certain funds, charitable institutions, etc sub-section (5) thereof provides that this section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in india for a charitable purpose and if it fulfils certain conditions clause (vi) of said sub-section provides one of the conditions to be that in relation to donations made after the 31st day of march, 1992, the institution or fund is for the time being approved by the commissioner in accordance with the rules made in this behalf it is proposed to amend said sub-section so as to provide additional conditions as under:- (a) the institution or fund prepares such statement for such period as may be prescribed and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed and it may also deliver to the said prescribed authority a correction statement for rectification of any mistake or to add, delete or update the information furnished in the statement delivered under this sub-section in such form and verified in such manner as may be provided by rules; and (b)the institution or fund furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of donation, as may be provided by rules it is also proposed to insert a proviso to said sub-section (5) so as to provide that the institution or fund referred to in clause (vi) thereof shall make an application in the prescribed form and manner to the principal commissioner or commissioner, for grant of approval,–– (a)where the institution or fund is approved under clause (vi)(as it stood before its amendment by the finance act, 2020), within three months from the date on which this proviso has come into force; (b)where the institution or fund is approved and the period of such approval is about to expire, at least six months prior to expiry of said period; (c)where the institution or fund has been provisionally approved, at least six months prior to expiry of period of the provisional approval or within six months of commencement of its activities, whichever is earlier; (d)in any other case, at least one month prior to commencement of the previous year relevant to the assessment year from which said registration is sought it is also proposed to insert another proviso to sub-section (5) so as to provide that the principal commissioner or commissioner, on receipt of an application made under the proposed first proviso, shall send a copy of order passed in writing,— (a)where the application is under clause (i) of the said proviso, granting it approval for a period of five years; (b)where the application is under clause (ii) or clause (iii) of the said proviso,–– i call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about,— (a)thegenuineness of activities of such institution or fund; and (b)the fulfilment of all the conditions laid down in clauses (i) to (v) of sub-section (5); and ii after satisfying himself about the genuineness of activities under item (a), and the fulfilment of all the conditions under item (b), of sub-clause (a),–– (a)granting it approval for a period of five years; (b)if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; iii where the application is under clause (iv) of said proviso, granting it approval provisionally for a period of three years from the assessment year from which the registration is sought it is also proposed to insert another proviso to sub-section (5) so as to provide that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of proposed first proviso shall be passed, in such form and manner as may be prescribed, before expiry of period of three months, six months and one month respectively, calculated from the end of the month in which the application was received it is also proposed to insert another proviso to sub-section (5) so as to provide that the approval granted under the proposed second proviso shall apply to an institution or fund, where the application is made under,- (a)clause(i) of the proposed first proviso, from the assessment year from which approval was earlier granted to such institution or fund; (b)clause(iii) of the proposed first proviso, from the first of the assessment years for which such institution or fund was provisionally approved; (c)in any other case, from the assessment year immediately following the financial year in which such application is made it is also proposed to insert a new sub-section (5e) so as to provide that all applications, pending before the commissioner on which no order has been passed under clause (vi) of sub-section (5) before the date on which this sub-section has come into effect, shall be deemed to be an application made under clause (iv) of the first proviso of sub-section (5) on that date it is also proposed to insert new explanation 2a to declare that assessee's claim for a deduction in respect of any donation made to an institution or fund to which subsection (5) applies, in the return of income for any assessment year filed by him, shall be allowed on the basis of information relating to said donation furnished by the institution or fund to the income-tax authority or the person authorised by such authority, subject to verification in accordance with the risk management strategy formulated by the board from time to time these amendments will take effect from 1st june, 2020 clause 34 of the bill seeks to amend section 80gga of the income-tax act relating to deduction in respect of certain donations for scientific research or rural development sub-section (2a) of said section provides that no deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash it is proposed to insert an explanation to said section so as to declare that assessee's claim for a deduction in respect of any sum referred to in sub-section (2), in the return of income for any assessment year filed by him, shall be allowed on the basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such authority, subject to verification in accordance with the risk management strategy formulated by the board from time to time this amendment will take effect from 1st june, 2020 clause 35 of the bill seeks to amend section 80-ia of the income-tax act relating to deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc sub-section (1) of the said section provides that where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4)(such business being referred to as the eligible business), there shall, in accordance with and subject to the provisions of the said section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years sub-section (7) of the said section provides that the deduction under sub-section (1) from profits and gains derived from an undertaking shall not be admissible unless the accounts of the undertaking for the previous year relevant to the assessment year for which the deduction is claimed have been audited by an accountant, as defined in the explanation below sub-section (2) of section 288 and the assessee furnishes, along with his return of income, the report of such audit in the prescribed form duly signed and verified by such accountant it is proposed to amend the said sub-section (7) so as to provide that deduction under sub-section (1) from profits and gains derived from an undertaking shall not be admissible to the assessee unless the accounts of the undertaking for the previous year relevant to the assessment year for which the deduction is claimed 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 (ie, one month prior to the due date for filing of return under sub-section (1) of section 139) and the report of such audit is furnished by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 36 of the bill seeks to amend section 80-iac of the income-tax act relating to special provision in respect of specified business the provisions of section 80-iac, inter alia, provide for a deduction of an amount equal to 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 seven years at the option of the assessee and the total turnover of its business does not exceed twenty-five crore rupees in the previous year relevant to the assessment year for which deduction under this section is claimed it is proposed to amend the said section so as to provide that the deduction under the said section shall be available to an eligible start-up for a period of three consecutive assessment years out of ten years beginning from the year in which the eligible start-up is incorporated and the total turnover of its business does not exceed one hundred crore rupees in the previous year relevant to the assessment year for which deduction under this section is claimed this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 37 of the bill seeks to amend section 80-ib of the income-tax act relating to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings it is proposed to consequentially amend sub-sections (7a), (7b), (11b) and (11c) to substitute the existing phrase  provided therein, respectively, with the phrase "the report of an audit in such form and containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as defined in the explanation below sub-section (2) of section 288 before the specified date referred to in section 44ab this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 38 of the bill seeks to amend section 80-iba of the income-tax act relating to deductions in respect of profits and gains from housing projects the provisions of sub-section (1) of the said section provide for hundred per cent deduction of the profits and gains derived from the business of developing and building affordable housing projects subject to certain conditions further, the provisions of clause (a) of sub-section (2) of the said section provide that the housing project shall be approved by the competent authority after the 1st day of june, 2016 but on or before the 31st day of march, 2020 it is proposed to amend clause (a) of said sub-section (2) so as to allow the deduction in respect of profits and gains derived from the business of developing and building affordable housing projects for hundred per cent of the profits and gains derived from the business of developing and building such projects approved by the competent authority after the 1st day of june, 2016 but on or before the 31st day of march, 2021 this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 39 of the bill seeks to amend section 80jjaa of the income-tax act relating to deduction in respect of employment of new employees sub-section (1) of the said section provides that where the gross total income of an assessee to whom section 44ab applies, includes any profits and gains derived from business, there shall, subject to the conditions specified in sub-section (2), be allowed a deduction of an amount equal to thirty per cent of additional employee cost incurred in the course of such business in the previous year, for three assessment years including the assessment year relevant to the previous year in which such employment is provided clause (c) of sub-section (2) of the said section provides that the deduction under sub-section (1) shall not be allowed unless the assessee furnishes alongwith the return of income the report of the accountant, as defined in the explanation to section 288 giving such particulars in the report as may be prescribed it is proposed to amend the said clause (c) so as to provide that the deduction under sub-section (1) shall not be allowed unless the assessee furnishes the report of the accountant, as defined in the explanation to section 288 before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under subsection (1) of section 139) giving such particulars in the report as may be prescribed this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 40 of the bill seeks to insert new section 80m relating to deduction in respect of certain inter-corporate dividends sub-section (1) of the said new section provides that where the gross total income of a domestic company in any previous year includes any income by way of dividends from any other domestic company, there shall, in accordance with and subject to the provisions of this section, be allowed in computing the total income of such domestic company, a deduction of an amount equal to so much of the amount of income by way of dividends received from such other domestic company as does not exceed the amount of dividend distributed by the first mentioned domestic company on or before the due date sub-section (2) of the said section provides that where any deduction, in respect of the amount of dividend distributed by the domestic company, has been allowed under sub-section (1) in any previous year, no deduction shall be allowed in respect of such amount in any other previous year it is further proposed to clarify the expression "due date" to mean the date one month prior to the date for furnishing the return of income under sub-section (1) of section 139 this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 41 of the bill seeks to amend section 90 of the income-tax act relating to agreement with foreign countries or specified territories clause (b) of sub-section (1) of the said section provides that the central government may enter into an agreement with the government of any country outside india or specified territory outside india for the avoidance of double taxation of income under this act and under the corresponding law in force in that country or specified territory, as the case may be it is proposed to amend said clause so as to provide that the central government shall enter into said agreement for the avoidance of double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory) this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 42 of the bill seeks to amend section 90a of the income-tax act relating to adoption by central government of agreement between specified associations for double taxation relief clause (b) of sub-section (1) of the said section provides that any specified association in india may enter into an agreement with any specified association in the specified territory outside india and the central government may, by notification in the official gazette, make such provisions as may be necessary for adopting and implementing such agreementfor the avoidance of double taxation of income under this act and under the corresponding law in force in that specified territory outside india it is proposed to amend said clause so as to provide that the avoidance of double taxation under said agreement shall be without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory) this amendment will take effect from 1st day of april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years  clause 43 of the bill seeks to amend section 92cb of the income-tax act relating to power of board to make safe harbour rules sub-section (1) of the said section provides that the determination of arm's length price under section 92c or section 92ca shall be subject to safe harbour rules it is proposed to substitute the said sub-section (1) so as to provide that the determination of the income referred to in clause (i) of sub-section (1) of section 9 shall also be subject to safe harbour rules this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 44 of the bill seeks to amend section 92cc of the income-tax act relating to advance pricing agreement it is proposed to substitute sub-section (1) of the said section so as to provide that the board, with the approval of the central government, may enter into an advance pricing agreement with any person, determining the–– (a)arm's length price or specifying the manner in which arm's length price is to be determined, in relation to an international transaction to be entered into by that person; (b) income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which said income is to be determined, as is reasonably attributable to the operations carried out in india by or on behalf of that person, being a non-resident it is further proposed to substitute sub-section (2) of the said section so as to provide that the manner of determination of, the arm's length price referred to in clause (a) of sub-section (1), or the income referred to in clause (b) of sub-section (1), may include the methods referred to in sub-section (1) of section 92c or such methods provided by rules made under this act with such adjustments or variations, as may be necessary or expedient so to do it is also proposed to substitute sub-section (3) of the said section so as to provide that notwithstanding anything contained in section 92c or section 92ca or such methods provided by rules made under this act, the arm's length price of any international transaction or the income referred to in clause (b) of sub-section (1), in respect of which the advance pricing agreement has been entered into, shall be determined in accordance with the advance pricing agreement so entered it is also proposed to substitute sub-section (9a) of the said section so as to provide that the agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribed, provide for determining the– (a) arm's length price or specify the manner in which arm's length price shall be determined in relation to the international transaction entered into by the person; (b) income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations carried out in india by or on behalf of that person, being a non-resident, during any period not exceeding four previous years preceding the first of the previous years referred to in subsection (4), and the arm's length price of such international transaction or the income of such person shall be determined in accordance with the said agreement these amendments will take effect from 1st april, 2020 clause 45 of the bill seeks to amend section 92f of the income-tax act relating to definitions of certain terms relevant to computation of arm's length price, etc clause (iv) of the said section provides the definition of specified date it provides that specified date shall have the same meaning as assigned to "due date" in explanation 2 below sub-section (1) of section 139 it is proposed to substitute the said clause (iv) so as to provide that "specified date" shall mean one month prior to the due date for furnishing the return of income under subsection (1) of section 139 for the relevant assessment year this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 46 of the bill seeks to amend section 94b of the income-tax act relating to limitation on interest deduction in certain cases sub-section (1) of said section, inter alia,provides that notwithstanding anything contained in this act, where an indian company, or a permanent establishment of a foreign company in india, being the borrower, incurs any expenditure by way of interest or of similar nature exceeding one crore rupees which is deductible in computing income chargeable under the head "profits and gains of business or profession" in respect of any debt issued by a non-resident, being an associated enterprise of such borrower, the interest shall not be deductible in computation of income under the said head to the extent that it arises from excess interest, as specified in sub-section (2) it is proposed to insert a new sub-section (1a) after the said sub-section so as to provide that nothing contained in that sub-section shall apply to interest paid in respect of a debt issued by a lender which is a permanent establishment of a non-resident, being a person engaged in the business of banking, in india this amendment will take effect from 1st april, 2021and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 47 of the bill seeks to amend section 115a of the income-tax act relating to tax on dividends, royalty and technical service fees in the case of foreign companies the said section, inter alia, provides for taxation of dividend excluding dividends referred to in section 115-o it is proposed to omit the reference of dividends referred to in section 115-o so that all dividend income is taxed in the hands of non-resident (not being a company) or a foreign company this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years sub-section (1) of the said section provides for the determination of tax in case of a non-resident whose total income consists of dividends or interest payments as specified in clause (a) of the said sub-section and royalty or fees for technical services as specified in clause (b) of the said sub-section sub-section (5) of the said section provides that a nonresident will not be required to furnish its return of income under sub-section (1) of section 139 of the income-tax act, if the conditions in clause (a) and clause (b) of said subsection are satisfied the condition under clause (a) of said sub-section requires that the total income of a non-resident should  consist only of income in the nature of dividends or interest as referred to in clause (a) of sub-section (1) of the said section it is proposed to amend clause (a) of the said subsection so as to provide that the total income of the nonresident should consist only of the income in the nature of dividend or interest as referred to in clause (a) of sub-section (1) of the said section or income in the nature of royalty or fee for technical services as referred to in clause (b) of subsection (1) of the said section the condition under clause (b) of said sub-section requires that the tax deductible at source on such income as referred to in clause (a) of sub-section (1) of the said section has been deducted as per the provisions of part b of chapter xvii of the income-tax act it is further proposed to amend clause (b) of the said sub-section so as to provide that the tax deductible at source on income referred to in clause (a) or clause (b) of subsection (1) of the said section, has been done under the provisions of chapter xvii at the rates which are not less than the rate specified under clause (a) or clause (b) of subsection (1) of the said section this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 48 of the bill seeks to amend section 115ac of the income-tax act relating to tax on income from bonds or global depository receipts purchased in foreign currency or capital gains arising from their transfer the said section, inter-alia, provides for taxation of dividend excluding dividends referred to in section 115-o it is proposed to omit the reference of dividends referred to in section 115-o so that all dividend income is taxed in the hands of non-resident this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 49 of the bill seeks to amend section 115aca of the income-tax act relating to tax on income from global depository receipts purchased in foreign currency or capital gains arising from their transfer the said section, inter alia, provides for taxation of dividend excluding dividends referred to in section 115-o it is proposed to omit the reference of dividends referred to in section 115-o so that all dividend income is taxed in the hands of non-resident this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 50 of the bill seeks to amend section 115ad of the income-tax act relating to tax on income of foreign institutional investors from securities or capital gains arising from their transfer the said section, interalia, provides for taxation of dividend excluding dividends referred to in section 115-o it is proposed to omit the reference of income by way of dividends referred to in section 115-o so that all dividend income is taxed in the hands of foreign institutional investors this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause 51 of the bill seeks to amend section 115baa relating to tax on income of certain domestic companies it is proposed to amend sub-clause (i) of sub-section (2) of the section so as to modify this condition to provide that the total income by the company shall be computed without deduction under any provisions of chapter vi-a other than the provisions of section 80jjaa or section 80m instead of computation without deduction under any provisions of chapter vi-a under the heading "c-deductions in respect of certain incomes" other than the provisions of section 80jjaa this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause52of the bill seeks to amend section 115bab of the income-tax act relating to tax on income of new manufacturing domestic companies it is proposed to amend said sub-clause (i) of sub-section (2) of the aforesaid section so as to modify this condition to provide that the total income by the company shall be computed without deduction under any provisions of chapter vi-a other than the provisions of section 80jjaa or section 80m instead of computation without deduction under any provisions of chapter vi-a under the heading "c- deduction in respect of certain incomes" other than the provisions of section 80jjaa sub-section (1) of said section provides that the incometax payable by a domestic company shall be at the rate of fifteen per cent if the conditions in sub-section (2) of the said section are satisfied sub-section (2) of said section specifies the conditions which a domestic company needs to satisfy to be eligible to be taxed at the rate of fifteen per cent it is proposed to insert an explanation to the said sub-section (2) so as to provide that "manufacturing or production of an article or thing" for the purposes of clause (b) of the said sub-section shall include the business of generation of electricity these amendments will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 53 of the bill seeks to insert new sections 115bac in the income-tax act relating to tax on income of individuals and hindu undivided family and 115bad relating to tax on income of certain resident cooperative societies sub-section (1) of proposed new section 115bac provides that notwithstanding anything contained in this act but subject to the provisions of this chapter, the income-tax payable in respect of the total income of a person, being an individual or a hindu undivided family, for any previous year relevant to the assessment year beginning on or after the 1st day of april, 2021, shall, at the option of such person, be computed at the rate given in the table below, if the conditions contained in sub-section (2) are satisfied: | total income | rate ||-----------------------------------|--------------|| uptors 2,50,000 | nil || from rs 2,50,001 to rs 5,00,000 | 5 per cent || from rs 5,00,001 to rs 7,50,000 | 10 per cent || from rs 7,50,001 to rs 10,00,000 | 15 per cent || from rs 10,00,001 to rs 12,50,000 | 20 per cent || from rs 12,50,001 to rs 15,00,000 | 25 per cent || above rs 15,00,000 | 30 per cent || | |first proviso to said sub-section provides that where the person fails to satisfy the conditions contained in sub-section (2) in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous  year and other provisions of the act shall apply, as if the option had not been exercised for the assessment year relevant to that previous year: second proviso to said sub-section provides that where the option is exercised under clause (i) of sub-section (5), in the event of failure to satisfy the conditions contained in subsection (2), it shall become invalid for subsequent assessment years also and other provisions of the act shall apply for those years accordingly sub-section (2) of proposed section provides that for the purposes of sub-section (1), the total income of the individual or hindu undivided family shall be computed,— (i) without any exemption or deduction under the provisions of clause (5) or clause (13a) or prescribed under clause (14)(other than those as may be prescribed for this purpose) or clause (17) or clause (32) of section 10 or section 10aa or section 16 or clause (b) of section 24 [in respect of property referred to in sub-section (2) of section 23] or clause (iia) of subsection (1) of section 32 or section 32ad or section 33ab or section 33aba or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2aa) of section 35 or section 35ad or section 35ccc or clause (iia) of section 57 or under any provisions of chapter vi-a other than the provisions of sub-section (2) of section 80ccd or section 80jjaa; (ii)without set off of any loss,- (a)carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); (b)under the head "income from house property" with any other head of income; (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of subsection (1) of the said section, determined in such manner as may be prescribed; and (iv)without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other law for the time being in force sub-section (3) of proposed section provides that the loss and depreciation referred to in clause (ii) of sub-section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed for any subsequent year: proviso to said sub-section (3) provides that where there is a depreciation allowance in respect of a block of asset which has not been given full effect to prior to the assessment year beginning on the 1st day of april, 2021, corresponding adjustment shall be made to the written down value of such block of assets as on the 1st day of april, 2020 in the prescribed manner, if the option under sub-section (5) is exercised for a previous year relevant to the assessment year beginning on the 1st day of april, 2021 sub-section (4) of proposed section provides that in case of a person, having a unit in the international financial services centre, as referred to in sub-section(1a) of section 80la, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under section 80la shall be available to such unit subject to fulfillment of the conditions contained in the said section explanation to the said sub-section (4) of the proposed section provides that for the purposes of that sub-section, the term "unit" shall have the same meaning as assigned to it in clause (zc) of section 2 of the special economic zones act, 2005 sub-section (5) of proposed section provides that nothing contained in this section shall apply unless option is exercised in the prescribed manner by the person,- (i) having business income, on or before the due date specified under sub-section (1) of section 139 for furnishing the returns of income for any previous year relevant to the assessment year commencing on or after the 1st day of april, 2021 and such option once exercised shall apply to subsequent assessment years; (ii)having no business income, along with the return of income to be furnished under sub-section (1) of section 139 for an assessment year: proviso to said sub-section (5) of the proposed section provides that the option under clause (i), once exercised for any previous year can be withdrawn only once for a previous year other than the year in which it was exercised and thereafter, the person shall never be eligible to exercise option under this section, except where such person ceases to have any business income in which case, option under clause (ii) shall be available sub-section (1) of the new section 115bad provides that notwithstanding anything contained in that act but subject to the provisions of chapter xii, the income-tax payable in respect of the total income of a person, being a co-operative society resident in india, for any previous year relevant to the assessment year beginning on or after the 1st day of april, 2021, shall, at the option of such person, be computed at the rate of twenty-two per cent, if the conditions contained in sub-section (2) are satisfied proviso to said sub-section provides that where the person fails to satisfy the conditions contained in sub-section (2) in computing its income in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous year and subsequent assessment years and other provisions of the act shall apply, as if the option had not been exercised for the assessment year relevant to that previous year and subsequent assessment years sub-section (2) of the said section provides that for the purposes of sub-section (1), the total income of the cooperative society shall be computed,— (i) without any deduction under the provisions of section 10aa or clause (iia) of sub-section (1) of section 32 or section 32ad or section 33ab or section 33aba or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2aa) of section 35 or section 35ad or section 35ccc or under any of the provisions of chapter vi-a other than the provisions of section 80jjaa; (ii) without set off of any loss carried forward or depreciation from any earlier assessment year, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); and (iii)by claiming the depreciation, if any, under section 32, other than clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed sub-section (3) of the said section provides that the loss and depreciation referred to in clause (ii) of sub-section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed for any subsequent year  proviso to the said sub-section provides that where there is a depreciation allowance in respect of a block of asset which has not been given full effect prior to the assessment year beginning on the 1st day of april, 2021, corresponding adjustment shall be made to the written down value of such block of assets as on the 1st day of april, 2020 in the manner as may be provided by rules, if the option under sub-section (5) is exercised for a previous year relevant to the assessment year beginning on the 1st day of april, 2021 sub-section (4) of the said section provides that in case of a person, having a unit in the international financial services centre, as referred to in sub-section (1a) of section 80la, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under the said section shall be available to such unit subject to fulfilment of the conditions contained in the said section explanation to the said sub-section defines the term "unit" to have the meaning assigned to it in clause (zc) of section 2 of the special economic zones act, 2005 sub-section (5) of the said section provides that nothing contained in this section shall apply unless option is exercised by the person in the manner as may be provided by rules on or before the due date specified under subsection (1) of section 139 for furnishing the returns of income for any previous year relevant to the assessment year commencing on or after the 1st day of april, 2021 and such option once exercised shall apply to subsequent assessment years the proviso to the said sub-section provides that once the option has been exercised for any previous year, it cannot be subsequently withdrawn for the same or any other previous year these amendments will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause54 of the bill seeks to amend section 115bbda of the income-tax act relating to tax on certain dividends received from domestic companies the said section provides for taxation of dividend exceeding ten lakh rupees in the hands of specified assessee resident in india at the rate of ten per cent it is proposed to amend the said section so as to restrict the applicability of the provisions of that section to dividend declared, distributed or paid by a domestic company or companies on or before the 31st day of march, 2020 this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years sub-clause (iii) of clause (b) of explanation to aforesaid section provides "specified assessee" for the purposes of said section, to mean a person other than a trust or institution registered under section 12a or section 12aa it is proposed to make a reference to section 12ab in the said sub-clause so as to provide that "specified assessee" for the purposes of said section, shall mean a person other than a trust or institution registered under section 12ab, as well this amendment will take effect from 1st june, 2020 clause55 of the bill seeks to amend section 115c of the income-tax act relating to definitions clause (c) of the said section defines the expression "investment income" for the purposes of chapter xii-a to mean any income derived other than dividends referred to in section 115-o from a foreign exchange asset it is proposed to amend the said clause to omit the reference of dividend referred to in section 115-o so as to define "investment income" to mean any income derived from a foreign exchange asset this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause56 of the bill seeks to amend section 115jb of the income-tax act relating to special provision for payment of tax by certain companies sub-section (1) of the said section provides that where in the case of an assessee, being a company, the incometax, payable on the total income as computed under the income-tax act in respect of any previous year relevant to the assessment year commencing on or after the 1st day of april, 2012, is less than eighteen and one-half per cent of its book profit, such book profit shall be deemed to be the total income of the assessee and the tax payable by the assessee on such total income shall be the amount of income-tax at the rate of eighteen and one-half per cent sub-section (4) of the said section provides that every company to which the said section applies, shall furnish a report in the prescribed form from an accountant as defined in the explanation below sub-section (2) of section 288, certifying that the book profit has been computed in accordance with the provisions of this section along with the return of income filed under sub-section (1) of section 139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142 it is proposed to amend the said sub-section (4) so as to provide that every company to which the said section applies, shall furnish a report in the prescribed form from an accountant as defined in the explanation below sub-section (2) of section 288 certifying that the book profit has been computed in accordance with the provisions of the said section before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under sub-section (1) of section 139) or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142 this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause57 of the bill 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 sub-section (1) of the said section provides that where the regular income-tax 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 income-tax on such total income at the rate of eighteen and one-half per cent sub-section (3) of the said section provides that every person to whom the said section applies shall obtain a report in such form as may be prescribed, from an accountant, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this chapter and furnish such report on or before the due date for furnishing of return of income under sub-section (1) of section 139 it is proposed to amend the said sub-section (3) so as to provide that every person to whom the said section applies  shall obtain a report before the specified date referred to in section 44ab (ie one month prior to the due date for filing of return under sub-section (1) of section 139), in such form as may be prescribed, from an accountant, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this chapter and furnish such report by that date this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years it is proposed to consequentially insert a new subsection (5) in the said section so as to provide that the provisions contained therein shall not apply to a person who has exercised the option referred to in section 115bac or section 115bad this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause58 of the bill seeks to amend section 115jd of the income-tax act relating to tax credit for alternate minimum tax it is proposed consequentially to insert a new subsection (7) in said section so as to provide that the provisions contained therein shall not apply to a person who has exercised the option referred to in section 115bac or section 115bad this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause59 of the bill seeks to amend section 115-o of the income-tax act relating tax on distributed profits of domestic companies the said section provides for levy of additional income tax on any amount declared, distributed or paid by a domestic company by way of dividend (whether interim or otherwise), whether out of current or accumulated profits the dividend declared, distributed or paid on or after the 1st day of april, 2003 is covered under the provisions of the said section it is proposed to amend sub-section (1) of the said section so as to provide that dividend declared, distributed or paid on or after the 1st day of april, 2003 but on or before the 31st day of march, 2020 shall be covered under the provisions of the said section this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause60 of the bill seeks to amend section 115r of the income-tax act relating to tax on distributed income to unit holders the said section, inter alia, provides for levy of additional income-tax on any income distributed by the specified company or a mutual fund to its unit holders it is proposed to amend sub-section (2) of the said section so as to provide that the income distributed on or before the 31st day of march, 2020 shall only be covered under the provisions of that section this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause61 of the bill seeks to amend section 115td of the income-tax act relating to tax on accreted income sub-section (1) of the said section provides for payment of additional income-tax on the specified date by the name tax on accreted income, notwithstanding anything contained in that act, to be paid at the maximum marginal rate where in any previous year, a trust or institution register under section 12aa has converted into any form which is not eligible for grant of registration under section 12aa; 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 failed to transfer upon dissolution all its assets to any other trust or institution registered under section 12aa 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) of clause (23c) of section 10, within a period of twelve months from the end of the month in which the dissolution takes place other provisions of aforesaid section provides for procedures in relation to payment of said additional incometax it is proposed to make a reference to section 12ab in the said section, wherever the reference to section 12aa has been made so as to provide that provisions of said section 115td shall, mutatis mutandis, apply to the trust or institution registered under section 12ab this amendment will take effect from 1st june, 2020 clause62 of the bill seeks to amend section 115ua of the income-tax act relating to tax on income of unit holder and business trust the said section enables pass through of the income of certain nature from business trust to its unit holders subsection (3) of the said section provides that if in any previous year, the distributed income or any part thereof, received by a unit holder from the business trust is of the nature as referred to in sub-clause (a) of clause (23fc) or clause (23fca), of section 10, then, such distributed income or part thereof shall be deemed to be the income of such unit holder and shall be charged to tax as income of the previous year it is proposed to omit the reference of sub-clause (a) of clause (23fc) of section 10 from the said sub-section so as to provide that the distributed income of the nature as referred to in clause (23fc) or clause (23fca) of section 10 shall be deemed to be income of unit holder and shall be charged to tax as income of the previous year this amendment will take effect from 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause63 of the bill seeks to amend section 115vw of the income-tax act relating to maintenance and audit of accounts the said section provides for conditions to be satisfied by a tonnage tax company to be eligible for tonnage tax scheme clause (ii) of the said section provides one of the condition that the company shall furnish along with the return of income for that previous year, the report of an accountant, in the prescribed form duly signed and verified by such accountant it is proposed to amend the said clause so as to provide that the company shall furnish the report of an accountant before the specified date referred to in section 44ab (ie one month prior to the due date for filing return of income under sub-section (1) of section 139), in the prescribed form duly signed and verified by such accountant  this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years clause 64 of the bill seeks to insert a new section 119a so as to empower the board to adopt and declare a taxpayer's charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of such charter this amendment will take effect from 1st april, 2020 clause 65 of the bill seeks to amend section 133a of the income-tax act relating to power of survey the proviso to the said section provides that no incometax authority below the rank of a joint director, or a joint commissioner, shall conduct any survey under sub-section (1) of the said section without prior approval of the joint director or the joint commissioner, as the case may be it is proposed to substitute the said proviso to provide that in a case where the information has been received from such authority, as may be prescribed, no income-tax authority below the rank of a joint director, or a joint commissioner, shall conduct any survey under the said section without prior approval of a joint director or a joint commissioner, as the case may be and in any other case, no income-tax authority below the rank of a director or a commissioner, shall conduct any survey under the said section without prior approval of the director or the commissioner, as the case may be this amendment will take effect from 1st april, 2020 clause 66 of the bill seeks to amend section 139 of the income-tax act relating to return of income clause (a) of explanation(2) of sub-section (1) of the said section provides for due date of furnishing of return of income for certain persons including a working partner of the specified firm as the 30th day of september of the assessment year it is proposed to amend the said clause so as to omit the word "working" in sub-clause (iii) and to provide that the due date for filling such return of income shall be the 31st day of october of the assessment year these amendments will take effect from lst april, 2020 and will, accordingly, apply in relation to assessment year 2020-2021 and subsequent assessment years clause 67 of the bill seeks to amend section 140 of the income-tax act relating to return by whom to be verified the said section, inter alia, provides for who shall verify the return file under section 115wd or section 139 of the said act it is proposed to amend the clauses (c) and (cd) of the said section so as to empower the board to specify by rules any other person for the said purpose in case of company and limited liability partnership these amendments will take effect from 1st april, 2020 clause68 of the bill seeks to amend section 140a of the income-tax act relating to self-assessment sub-section (1) of the said section provides that where any tax is payable on the basis of any return required to be furnished under section 115wd or section 115wh or section 139 or section 142 or section 148 or section 153a or, as the case may be, section 158bc, after taking into account the amount of tax, if any, already paid under any provision of this act, any tax deducted or collected at source, or any relief of tax claimed under section 89, 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, 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 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 provision of this act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax, interest and fee it is proposed to insert a new clause (vi) in the said subsection so as to provide that where any tax is payable on the basis of any return required to be furnished under section 115wd or section 115wh or section 139 or section 142 or section 148 or section 153a or, as the case may be, section 158bc, an assessee shall also take into account any tax or interest payable under the provisions of sub-section (2) of section 191 this amendment will take effect from 1st april, 2020 clause69 of the bill seeks to amend section 143 of the income-tax act relating to assessment sub-section (3a) of the said section provides that the central government may make a scheme, by notification in the official gazette, for the purposes of making assessment of total income or loss of the assessee under sub-section (3) of section 143 so as to impart greater efficiency, transparency and accountability by certain means specified therein in order to enable assessment under section 144 under the aforementioned notified scheme, it is proposed to amend the said sub-section so as to include the reference of section 144 of the act in it sub-section (3b) of the said section provides that the central government may for the purpose of giving effect to the scheme, by notification in the official gazette, direct that any of the provisions of the act relating to assessment of total income or loss shall not apply or shall apply with such exceptions, modification and adaptations as may be specified in the notification proviso to the said sub-section provides that no such direction shall be issued after 31st day of march, 2020 it is further proposed to amend the said proviso to provide that central government may issue any direction under sub-section (3b) of the said section upto 31st day of march, 2022 these amendments will take effect from 1st april, 2020 clause70 of the bill seeks to amend section 144c of the income-tax act relating to reference to dispute resolution panel sub-section (1) of the said section provides that the assessing officer is required to forward a draft of the proposed order of assessment to the eligible assessee, if he proposes to make on or after the 1st day of october, 2009, any variation in the income or loss returned which is prejudicial to the interest of such assessee it is proposed to amend the said sub-section so as to enable the eligible assessee to file his objection to dispute resolution panel where the assessing officer proposes to make any variation which is prejudicial to the interest of such assessee clause (b) of sub-section (15) of the said section defines 'eligible assessee' for the purposes of the said section  it is also proposed to substitute sub-clause (ii) of the said clause so as to include a non-resident, not being a company, or a foreign company under the definition of 'eligible assessee' these amendments will take effect from lst april, 2020 clause71 of the bill seeks to amend section 156 of the income-tax act, relating to notice of demand the said section, inter alia, provides that when any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this act, the assessing officer shall serve upon the assessee a notice of demand in such form, as may be provided by rules, specifying the sum so payable the proviso to the said section provides that where any sum is determined to be payable by the assessee or the deductor or the collector under sub-section (1) of section 143 or sub-section (1) of section 200a or sub-section (1) of section 206cb, the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section it is proposed to insert a sub-section (2) in the said section so as to provide that where income of the assessee of any assessment year, beginning on or after the 1st day of april, 2021, includes an income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares as referred to the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 80-iac, then tax or interest on such income included in the notice of demand shall be payable by the assessee within fourteen days after the expiry of forty-eight months from the end of the relevant assessment year; or from the date of the sale of such specified security or sweat equity share by the assessee; or from the date of the assessee ceasing to be employee of the employer who allotted or transferred him such specified security or sweat equity share, whichever is earlier this amendment will take effect from 1st april, 2020 clause72 of the bill seeks to amend section 191 of the income-tax act relating to direct payment the said section provides that in the case of income in respect of which provision is not made for deducting incometax at the time of payment, and in any case where incometax has not been deducted in accordance with the provisions of chapter xvii, income-tax shall be payable by the assessee directly explanation to the said section provides that in case the assessee fails to directly pay the tax on such income or part of it under the said section, then the person who is required to deduct any sum in accordance with the provisions of this act shall be deemed to be considered as an assessee in default it is proposed to insert sub-section (2) in the said section so as to provide that the income of the assessee in any assessment year, beginning on or after the 1st day of april, 2021, include an income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares as specified in the said clause, are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 80- iac, the income-tax on such income shall be payable by the assessee within fourteen days after the expiry of forty- eight months from the end of the relevant assessment year; or from the date of the sale of such specified security or sweat equity share by the assessee; or from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share, whichever is earlier this amendment will take effect from 1st april, 2020 clause73 of the bill seeks to amend section 192 of the income-tax act, relating to salary sub-section (1) of the said section provides that any person responsible for paying any income chargeable under the head "salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year sub-section (1a) of the said section provides that without prejudice to the provisions contained in sub-section (1), the person responsible for paying any income in the nature of a perquisite which is not provided for by way of monetary payment, referred to in clause (vi) of sub-section (2) of section 17, may pay, at his option, tax on the whole or part of such income without making any deduction therefrom at the time when such tax was otherwise deductible under the provisions of sub-section (1) it is proposed to insert new sub-section (1c) so as to provide that for the purpose of deducting or paying tax under sub-section (1) or sub-section (1a), as the case may be, a person, being an eligible start-up referred to in section 80- iac, responsible for paying any income to the assessee being perquisite of the nature specified in clause (vi) of subsection (2) of section 17 in any previous year relevant to the assessment year, beginning on or after the 1st day of april, 2021, shall deduct or pay, as the case may be, tax on such income within fourteen days after the expiry of forty-eight months from the end of the relevant assessment year; or from the date of the sale of such specified security or sweat equity share by the assessee; or from the date of the assessee ceasing to be the employee of the person, whichever is earlier, on the basis of rates in force of the financial year in which the said specified security or sweat equity share is allotted or transferred this amendment will take effect from 1st april, 2020 clause74 of the bill seeks to amend section 194 of the income-tax act relating to dividends the said section, inter alia, provides that the principal officer of an indian company or a company which has made the prescribed arrangements for the declaration and payment of dividends (including dividends on preference shares) within india, shall, before making any payment in cash or before issuing any cheque or warranty in respect of any dividend or before making any distribution or payment to a shareholder, who is resident in india, of any dividend within the meaning of sub-clause (a) or sub-clause (b) or subclause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section 2, deduct from the amount of such dividend, income-tax at the rates in force it is proposed to amend the said section so as to bring the payment by any mode within the ambit of that section and also to provide for deduction at the rate of ten per cent instead of the rates in force it is further proposed to amend the first proviso to the said section so as to provide for payment of dividend by the company by any mode and to increase the threshold limit thereof from two thousand five hundred rupees to five thousand rupees it is also proposed to consequentially omit the third proviso to the said section these amendments will take effect from 1st april, 2020  clause75 of the bill seeks to amend section 194a of the income-tax act relating to interest other than "interest on securities" sub-section (1) of the said section provides that any person, not being an individual or a hindu undivided family, who is responsible for paying to a resident any income by way of interest other than income by way of interest on securities, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force the proviso to the said sub-section provides that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct incometax under this section it is proposed to amend the said proviso so as to provide that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him 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 interest is credited or paid, shall be liable to deduct income-tax under the said section sub-section (3) of the said section provides for circumstances in which the provisions of sub-section (1) shall not apply clause (i) of sub-section (3) provides that sub-section (1) shall not apply where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person referred to in sub-section (1) to the account of, or to, the payee, does not exceed certain threshold sub-clause (b) of the said clause provides that threshold to be forty thousand rupees, where the payer is a cooperative society engaged in carrying on the business of banking this threshold is fifty thousand rupees, in case the payee is a senior citizen clause (v) of sub-section (3) provides that sub-section (1) shall not apply to such income credited or paid by a cooperative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a cooperative society to any other co-operative society clause (viia) of sub-section (3) provides that sub-section (1) shall not apply to such income credited or paid in respect of, deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a co-operative land development bank; and deposits (other than time deposits made on or after the 1st day of july, 1995) with a co-operative society, other than a cooperative society or bank referred to in sub-clause (a), engaged in carrying on the business of banking it is proposed to amend sub-section (3) so as to insert a proviso to provide that a co-operative society referred to in clause (v) or clause (viia) shall be liable to deduct income-tax in accordance with the provisions of sub-section (1), if–– (a) the total sales, gross receipts or turnover of the co-operative society exceeds fifty crore rupees during the financial year immediately preceding the financial year in which the interest referred to in sub-section (1) is credited or paid; and (b)the amount of interest, or the aggregate of the amount of such interest, credited or paid, or is likely to be credited or paid, during the financial year is more than fifty thousand rupees in case of payee being a senior citizen and forty thousand rupee in any other case it is further proposed to provide that the explanation which provides for the meaning of the expression "senior citizen" will be for the purposes of the said sub-section, instead of clause (i) of the said sub-section these amendments will take effect from 1st april, 2020 clause76 of the bill seeks to amend section 194c of the income-tax act relating to payments to contractors sub-section (1) of the said section provides that any person responsible for paying any sum to any resident (referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent where the payment is being made or credit is being given to an individual or a hindu undivided family; two per cent where the payment is being made or credit is being given to a person other than an individual or a hindu undivided family, of such sum as income-tax on income comprised therein item (b) of sub-clause (l) of clause (i) of the explanation to the said section provides the definition of "specified person" to mean any person, being an individual or a hindu undivided family or an association of persons or a body of individuals, if such person, is liable to audit of accounts under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor it is proposed to amend the said sub-clause so as to define the expression "specified person" to mean any person, being an individual or a hindu undivided family or an association of persons or a body of individuals, if such person, has total sales, gross receipts or turnover from business or profession carried on by him exceeding 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 sum is credited or paid to the account of the contractor sub-clause (e) of clause (iv) of the explanation to the said section defines "work" to include manufacturing or supplying a product according to the requirement or specification of a customer by using raw material purchased from such customer but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using raw material purchased from a person, other than such customer it is proposed to substitute the said sub-clause so as to modify the definition of "work" to include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer or its associate, being a person placed similarly in relation to such customer as is the person placed in relation to the assessee under the provisions contained in clause (b) of sub-section (2) of section 40a it is also proposed to insert "or associate of such customer" in the long line these amendments will take effect from 1st april, 2020  clause77 of the bill seeks to amend section 194h of the income-tax act relating to commission or brokerage the said section provides that any person, not being an individual or a hindu undivided family, who is responsible for paying, on or after the 1st day of june, 2001, to a resident, any income by way of commission (not being insurance commission referred to in section 194d) or brokerage, shall, at the time of credit of such income to the account of the payee or at the time of payment of such income in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of five per cent the second proviso to the said section provides that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct incometax under this section it is proposed to amend the said proviso so as to provide that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from business or profession carried on by him 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 interest is credited or paid, shall be liable to deduct income-tax under the said section this amendment will take effect from 1st april, 2020 clause78 of the bill seeks to amend 194-i of the income-tax act relating to rent the said section provides that any person, not being an individual or a hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of two per cent for the use of any machinery or plant or equipment; and ten per cent for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings the second proviso to the said section provides that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct incometax under the said section it is proposed to amend the said proviso so as to provide that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from business or profession carried on by him 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 income by way of rent is credited or paid, shall be liable to deduct income-tax under the said section this amendment will take effect from 1st april, 2020 clause79 of the bill seeks to amend section 194j of the income-tax act relating to fees for professional or technical services sub-section (1) of the said section provides that any person, not being an individual or a hindu undivided family, who is responsible for paying to a resident any sum by way of fees for professional services, or fees for technical services, or any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or royalty or any sum referred to in clause (va) of section 28, shall, at the time of credit or payment of such sum to the account of the payee to deduct an amount equal to ten per cent as income-tax it is proposed to amend the said sub-section so as to provide that any person, not being an individual or a hindu undivided family, who is responsible for paying to a resident any sum by way of fees for professional services, or fees for technical services, or any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or royalty or any sum referred to in clause (va) of section 28, shall at the time of payment or credit of such sum to the account of the payee, deduct an amount equal to two per cent of such sum as income-tax in case of fees for technical services (not being professional services) and ten per cent of such sum in any other case the second proviso to the said sub-section provides that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct incometax under this section it is proposed to amend the said proviso so as to provide that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him 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 interest is credited or paid, shall be liable to deduct income-tax under the said section these amendments will take effect from 1st april, 2020 clause80 of the bill seeks to insert a new section 194k relating to income in respect of units the said section, inter alia, provides that any person responsible for paying to a resident any income in respect of–– (i)units of a mutual fund specified under clause (23d) of section 10; or (ii)units from the administrator of the specified undertaking; or (iii)units from the specified company, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof by any mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent it is further proposed to provide that the provisions of the said section shall not apply where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account of, or to, the payee does not exceed five thousand rupees it is also proposed to define the expressions "administrator", "specified company" and "specified undertaking" and to clarify that where any income referred to in the said section 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 income, such crediting shall be deemed to be credit of such income to the  account of the payee and the provisions of this section shall apply accordingly this amendment will take effect from 1st april, 2020 clause 81 of the bill seeks to amend section 194lba of the income-tax act relating to certain income from units of a business trust the said section, inter alia, requires business trust to deduct tax on distribution of income, referred to in section 115ua, being of the nature referred to in sub-clause (a) of clause (23fc) or clause (23fca) of section 10, at the rate of ten per cent to a resident and at the rate of five per cent to a non-resident (not being a company) or a foreign company, respectively it is proposed to amend the said section so as to omit the reference of sub-clause (a) of clause (23fc) of section 10 from the said section thus, liability to deduct tax shall be applicable on distribution of income referred to in section 115ua, being of the nature referred to in clause (23fc) or clause (23fca) of section 10, to a resident and to a nonresident (not being a company) or a foreign company it is further proposed to amend sub-section (2) of the said section to provide that the tax is to be deducted at the rate of five per cent in case of income the nature referred to in sub-clause (a) of clause (23fc) of section 10 and at the rate of ten per cent in case of income of the nature referred to in sub-clause (b) of the said clause these amendments will take effect from 1st april, 2020 clause82 seeks to amend section 194lc of the incometax act relating to income by way of interest from indian company sub-section (1) of the said section provides that incometax at the rate of five per cent shall be deducted on any interest referred to in sub-section (2), payable by a specified company or business trust to a non-resident, in respect of monies borrowed in foreign currency from a source outside india it is proposed to insert a proviso in sub-section (1) of the said section so as to provide that the withholding tax of four per cent shall be deducted on interest referred to in clause (ib) of sub-section (2) of said section sub-section (2) of said section specifies the interest which is eligible for withholding tax of five per cent on borrowings made under a loan agreement at any time on or after the 1st day of july, 2012 but before the 1st day of july, 2020, through issue of long-term infrastructure bond at any time on or after the 1st day of july, 2012 but before the 1st day of october, 2014, through any long-term bond including long-term infrastructure bond at any time on or after 1st day of october, 2014 but before the 1st day of july, 2020 or by way of issue of rupee denominated bonds before the 1st day of july, 2020 subject to the approval of the central government it is proposed to amend said sub-section (2) so as to extend the period of rate of withholding tax of five per cent on the interest payments against borrowing made under a loan agreement, issue of long-term bonds including infrastructure bonds and issue of rupee denominated bonds from the 1st day of july, 2020 to the 1st day of july, 2023 it is also proposed to insert a new clause (ib) in subsection (2) of the said section so as to extend the withholding tax of four per cent on the interest payable to a nonresident, in respect of monies borrowed in foreign currency from a source outside india, by way of issue of any long term bond or rupee denominated bond on or after the 1st day of april,2020 but before the 1st day of july, 2023, which is listed only on a recognised stock exchange located in any international financial services centre these amendments will take effect from the 1st april, 2020 clause83 of the bill seeks to amend section 194ld of the income-tax act relating to income by way of interest on certain bonds and government securities sub-section (2) of the said section specifies that the interest payable on or after the 1st day of july, 2013 but before the 1st day of july, 2020, in respect of investments made in a rupee denominated bond of an indian company or a government security shall be eligible for lower withholding tax of five per cent it is proposed to substitute the said sub-section so as to provide that the concessional rate of five per cent withholding tax shall be available on the interest payable–– (i)on or after the 1st day of july, 2013 but before the 1st day of july, 2023, in respect of investments made in rupee denominated bond of an indian company or a government security; (ii) on or after the 1st day of april, 2020 but before the 1st day of july, 2023 in respect of investments made in a municipal debt securities it is further proposed to provide that the rate of interest in respect of rupee denominated bond of an indian company shall not exceed the rate as may be notified by the central government in this behalf it is also proposed to insert new clause (ba) in the explanation to the said section so as to define the expression "municipal debt securities" these amendments will take effect from 1st april, 2020 clause84 of the bill seeks to insert a new section 194-o in the income-tax act relating to payment of certain sums by e-commerce operator to e-commerce participants sub-section (1) of the said section provides that notwithstanding anything to the contrary contained in any of the provisions of part b ofthis chapter, where sale of goods or provision of services of an e-commerce participant is facilitated by an e-commerce operator through its digital or electronic facility or platform (by whatever name called), such e-commerce operator shall, at the time of credit of amount of sale or services or both to the account of an ecommerce participant or at the time of payment thereof to such e-commerce participant by any mode, whichever is earlier, deduct income-tax at the rate of one per cent of the gross amount of such sales or services or both it is further clarified that any payment made by a purchaser of goods or recipient of service directly to an e-commerce participant for sale of goods or provision of services or both, facilitated by an e-commerce operator, shall be deemed to be amount credited or paid by the e-commerce operator to the ecommerce participant and shall be included in the gross amount of such sales or services for the purpose of deduction of income-tax under the said sub-section sub-section (2) of the said section provides that no deduction under sub-section (1) shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of an e-commerce participant, being an individual or hindu undivided family, where the gross amount of such sales or services or both during the previous year does not exceed ten lakh rupees and the ecommerce participant has furnished his permanent account number or aadhaar number to the e-commerce operator sub-section (3) of the said section provides that notwithstanding anything contained in part b of this chapter  a transaction in respect of which tax has been deducted by the e-commerce operator under sub-section (1), or is not liable to deduction under sub-section (2), shall not be liable to tax deduction at source under any other provision of part b of this chapter it is further proposed to exclude the application of the said sub-section to any amount or aggregate of amounts received or receivable by an ecommerce operator for hosting advertisements or providing any other services which are not in connection with the sale of goods or services referred to in sub-section (1) the said section also provides for the definitions of the expressions "electronic commerce", "e-commerce operator", "e-commerce participant" and "service" this amendment will take effect from 1st april, 2020 clause85 of the bill seeks to amend section 195 of the income-tax act relating to other sums the second proviso of sub-section (2) of the said section provides that no deduction under that section shall be made in respect of any dividends referred to in section 115-o it is proposed to consequentially omit the said proviso this amendment will take effect from 1st april, 2020 clause86 of the bill seeks to amend section 196a of the income-tax act relating to income in respect of units of nonresidents sub-section (1) of the said section provides that any person responsible for paying to a non-resident, not being a company, or to a foreign company, any income in respect of a mutual fund specified under clause (23d) of section 10 or of the unit trust of india shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of twenty per cent it is proposed to amend the said sub-section to substitute the expression "unit trust of india" referred to in the said sub-section with "specified company referred to in the explanation to clause (35) of section 10; and to enable credit of income or payment thereof by any mode proviso to this sub-section provides that no deduction shall be made under this section from any such income credited or paid on or after the 1st day of april, 2003 it is further proposed to omit the proviso to the said subsection these amendments will take effect from 1st april, 2020 clause87 of the bill seeks to amend section 196c of the income-tax act relating to income from foreign currency bonds or shares of indian company the said section provides that where any income by way of interest or dividends in respect of bonds or global depository receipts referred to in section 115ac or by way of long-term capital gains arising from the transfer of such bonds or global depository receipts is payable to a nonresident, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent it is proposed to amend said section so as to enable credit of income or payment thereof by any mode it is further proposed to omit the proviso to the said section these amendments will take effect from 1st april, 2020 clause88 of the bill seeks to amend section 196d of the income-tax act relating to income of foreign institutional investors from securities the said section, inter alia, provides that where any income in respect of securities referred to in clause (a) of sub-section (1) of section 115ad, not being income by way of interest referred to in section 194ld, is payable to a foreign institutional investor, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of twenty per cent it is proposed to amend sub-section (1) of the said section so as to enable credit of income or payment thereof by any mode it is further proposed to omit the proviso to the said sub-section these amendments will take effect from 1st april, 2020 clause89 of the bill seeks to amend section 197 of the income-tax act relating to certificate for deduction at lower rate it is proposed to consequentially amend sub-section (1) of the said section to provide that the sums on which tax is required to be deducted under section 194-o shall also be eligible for certificate for deduction at lower rate this amendment will take effect from 1st april, 2020 clause90 of the bill seeks to amend section 203aa of the income-tax act relating to furnishing of statement of tax deducted it is proposed to omit the said section this amendment will take effect from 1st june, 2020 clause91 of the bill seeks to amend section 204 of the income-tax act relating to meaning of "person responsible for paying" it is proposed to insert a new clause in the said section so as to provide that in the case of a person not resident in india, the person himself or any person authorised by such person or the agent of such person in india including any person treated as an agent under section 163 shall also be included within the meaning of the definition of the expression "person responsible for paying" under the said section this amendment will take effect from 1st april, 2020 clause92 of the bill seeks to amend section 206aa of the income-tax act relating to requirement to furnish permanent account number it is proposed to insert a proviso in sub-section (1) of the said section so as to provide that where the tax is required to be deducted under section 194-o, the provisions of clause (iii) shall apply as if for the words "twenty per cent", the words "five per cent" had been substituted this amendment will take effect from 1st april, 2020 clause93 of the bill seeks to amend section 206c of the income-tax act, relating to profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc sub-section (1) of the said section provides that every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the buyer or  at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, collect from the buyer of any goods of the specified nature a sum equal to the specified percentage, of such amount as income-tax clause (c) of the explanation to the said section provides that the "seller" means the central government, a state government or any local authority or corporation or authority established by or under a central, state or provincial act, or any company or firm or co-operative society and also includes an individual or a hindu undivided family whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44ab during the financial year immediately preceding the financial year in which the goods of the nature specified in the table in sub-section (1) are sold it is proposed to amend the said clause so as to provide that an individual or a hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him 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 interest is credited or paid, shall be liable to deduct income-tax under the said section it is further proposed to insert a new sub-section (1g) in the said section so as to provide that every person being an authorised dealer, who receives any amount, or an aggregate of amounts, of seven lakh rupees or more in a financial year for remittance out of india under the liberalised remittance scheme of the reserve bank of india from a buyer, being a person remitting such amount out of india; or being a seller of an overseas tour program package, who receives any amount from a buyer, being the person who purchases such package, shall, at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer by any mode, whichever is earlier, collects from the buyer, a sum equal to five per cent of such amount as income-tax the provisions of the said sub-section shall not apply if the buyer is liable to deduct tax at source under any other provision of the act and he has deducted such amount it is further provided that the provisions of the said sub-section shall not apply if the buyer is the central government, or a state government, or an embassy, or a high commission, or a legation, a commission, a consulate, the trade representation of a foreign state, or a local authority as defined in the explanation to clause (20) of section 10 or any other person notified by the central government for this purpose subject to conditions as may be specified in that notification for the purposes of the said sub-section, it is also proposed to define the expressions "authorised dealer" and "overseas tour package" it is also proposed to insert sub-section (1h), to provide that every person being a seller, who receives any amount as consideration for sale of any goods of the value or aggregate of such value exceeding fifty lakh rupees in any previous year, other than the goods covered in sub-section (1) or sub-section (1f) or (1g) shall, at the time of receipt of such amount, collect from the buyer, a sum equal to 01 per centof the sale consideration exceeding fifty lakh rupees as income-tax it is further provided that in case the buyer does not furnishes his pan or aadhaar number to the seller, then the tax shall be collected by the seller at the rate of one per cent further, the provision of this sub-section shall not apply if the buyer is liable to deduct tax at source under any other provision of the act and he has deducted such amount it is also proposed to define the terms "buyer" and "seller" it is also proposed to amend sub-section (2) of the said section so as to provide that the power to recover tax by collection under the said section shall be without prejudice to any other mode of recovery it is also proposed to amend sub-section (3) of the said section so as to provide that any person collecting any amount under this section shall pay within the prescribed time the amount so collected to the credit of the central government or as the board directs it is also proposed to amend the first proviso to subsection (6a) of the said section so as to provide that any person who is responsible for collecting tax in accordance with the provisions of sub-section (1) and sub-section (1c), fails to collect the whole or any part of the tax on the amount received from a buyer or licensee or lessee or on the amount debited to the account of the buyer or licensee or lessee, shall not be deemed to be an assessee in default in respect of such tax, if such buyer or licensee or lessee has furnished his return of income under section 139 and has taken into account such amount for computing income in such return of income and the person has paid the tax due on the income declared by him in such return of income and the person has furnished a certificate to this effect from an accountant in such form as provided by rules it is also proposed to define the term "seller" and restrict its applicability to sub-section (1) and sub-section (1f) of the said section these amendments will take effect from 1st april, 2020 clause94 of the bill seeks to insert a new section 234g of the income-tax act relating to fee for default relating to statement or certificate sub-section (1) of the proposed section provides that without prejudice to the provisions of that act, where the research association, university, college or other institution or the company fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of subsection (1a) of section 35; or the institution or fund fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-section (5), or furnish a certificate prescribed under clause (ix) of sub-section (5) of section 80g; it shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues sub-section (2) of the proposed section provides that the amount of said fee shall not exceed the amount in respect of which the failure referred therein has occurred and shall be paid before delivering or causing to be delivered the statement mentioned in sub-section (1) this amendment will take effect from 1st june, 2020 clause 95 of the bill seeks to amend section 250 of the income-tax act, 1961 relating to procedure in appeal it is proposed to insert new sub-sections (6b), (6c) and (6d) in the said section so as to, inter alia, provide for a scheme, by notification in the official gazette, for the disposal of appeal under section 250 so as to impart greater efficiency, transparency and accountability this amendment will take effect from lst april, 2020 clause96 of the bill seeks to amend section 253 of the income-tax act relating to appeals to the appellate tribunal sub-section (1) of the said section provides for appeal by an assessee to the appellate tribunal against certain  orders by which he is aggrieved clause (c) of said section provides one such order to be an order passed by a principal commissioner or commissioner under section 12aa it is proposed to make a reference to section 12ab in the said clause so as to provide that assessee, if he is aggrieved, may appeal to the appellate tribunal against order passed by a principal commissioner or commissioner under section 12ab, as well the proposed amendment is consequential to the insertion of a new section 12ab in the income-tax act which provides the procedure for registration of a trust or institution these amendments will take effect from 1st june, 2020 clause97 of the bill seeks to amend section 254 of the income-tax act relating to orders of appellate tribunal it is proposed to amend the first proviso to sub-section (2a) of the said section so as to provide that no order of stay under the said proviso shall be passed by the appellate tribunal unless the assessee has deposited not less than twenty per cent of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this act, or has furnished security of equal amount in respect thereof it is further proposed to substitute the second proviso to said sub-section so as to provide that no extension of stay shall be granted by the appellate tribunal, where such appeal is not so disposed of within the said period of stay as specified in the order of stay, on an application made in this behalf by the assessee, unless the assessee has complied with the condition referred to in the first proviso and the appellate tribunal is satisfied that the delay in disposing of the appeal is not attributable to the assessee, so however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the appellate tribunal shall dispose of the appeal within the period or periods of stay so extended or allowed these amendments will take effect from lst april, 2020 clause98 of the bill seeks to insert a new section 271aad in the income-tax act relating to penalty for false or omission of entry in books of account it is proposed to insert a new section 271aad, under which penalty shall be levied on a person who is required to maintain books of account, if it is found that the books contain a false entry or that any entry has been omitted which is relevant for the computation of his total income such person shall be liable to pay by way of penalty a sum equal to the aggregate amount of such false and omitted entries penalty shall also be levied on any other person who causes the person required to maintain books of account to make or causes to make any false entry or omit or cause to omit any entry in books of account the false entries shall include use or intention to use forged or falsified documents such as a false invoice or, in general, a false piece of documentary evidence; or invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods; or invoice in respect of supply or receipt of goods or services or both to or from a person who does not exist this amendment will take effect from lst april, 2020 clause99 of the bill seeks to insert a new section 271k in the income-tax act relating to penalty for failure to furnish statements, etc the proposed section provides that without prejudice to the provisions of that act, the assessing officer may direct that a sum not less than ten thousand rupees but extending to one lakh rupees shall be paid by way of penalty by, 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), if it fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1a) of section 35 of the income-tax act; or the institution or fund, if it fails to deliver or cause to be delivered a statement within the time prescribed under clause (viii) of sub-section (5), or furnish a certificate prescribed under clause (ix) of sub-section (5) of section 80g this amendment will take effect from 1st june, 2020 clause100 of the bill seeks to amend section 274 of the income-tax act relating to procedure it is proposed to insert sub-sections (2a), (2b) and (2c) in the said section so as to, inter alia, provide for a scheme, by notification in the official gazette, for imposing penalty under chapter xxi of the act to impart greater efficiency, transparency and accountability this amendment will take effect from lst april, 2020 clause101 of the bill seeks to insert a new section 285bb in the income-tax act relating to annual information statement so as to provide that the prescribed income-tax authority or the person authorised by such authority shall upload in the registered account of the assessee an annual information statement in such form and manner, within such time and along with such information, which is in the possession of an income-tax authority as may be prescribed this amendment will take effect from 1st june, 2020 clause102 of the bill seeks to amend section 288 of the income-tax act relating to appearance by authorised representative sub-section (2) of the said section, inter alia, provides for the definition of "authorised representative" who shall be entitled or required to attend before any income-tax authority or the appellate tribunal in connection with any proceeding under the said act it is proposed to amend the said sub-section so as to enable any other person, as may be provided by rules by the board to appear as an authorised representative this amendment will take effect from 1st april, 2020 clause103 of the bill seeks to amend section 295 of the income-tax act relating to power to make rules sub-section (1) of said section provides that the central board of direct taxes may, subject to the control of the central government, by notification in the gazette of india, make rules for the whole or any part of india for carrying out the purposes that act sub-section (2) of said section enumerates the matters for which the rules made under sub-section (1) may provide for clause (b) of said sub-section (2) provides the matter, which the rules made by the board may provide, to be the manner in which and the procedure by which the income shall be arrived at in certain cases it is proposed to amend said clause (b) by way of insertion of sub-clause (iia) so as to provide that the rules made by the board may provide, for the manner in which and the procedure by which the income shall be arrived in case of operations carried out in india by a non-resident this amendment will take effect from the 1st day of april, 2021 and will, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years  it is further proposed to amend said clause (b) by way of insertion of sub-clause (iib) so as to provide that the rules made by the board may provide, to be the manner in which and the procedure by which the income shall be arrived in case of transaction or activities of a non-resident this amendment will take effect from the 1st day of april, 2022 and will, accordingly, apply in relation to the assessment year 2022-2023 and subsequent assessment years clause104 of the bill seeks to amend rule 5 of the first schedule of the income-tax act relating to computation of profits and gains to other insurance business the said rule provides that profits and gains of any business of insurance other than life insurance shall be taken to be the profit before tax and appropriations as disclosed in the profit and loss account prepared in accordance with the provisions of the insurance act, 1938 or the rules made thereunder or the provisions of the insurance regulatory and development authority act, 1999 or the regulations made thereunder, subject to the conditions that any expenditure debited to the profit and loss account which is not admissible under the provisions of sections 30 to 43b shall be added back; any gain or loss on realisation of investment shall be added or deducted, as the case may be, if the same is not credited or debited to the profit and loss account; any provision for diminution in the value of investment debited to the profit and loss account, shall be added back it is proposed to insert a new proviso to the said rule so as to provide that any sum payable by the assessee under section 43b which is added back in accordance with clause (a) of the said rule shall be allowed as deduction in computing the income in the previous year in which such sum is actually paid this amendment will take effect from 1st april, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years customsclause105 seeks to amend clause (f) of sub-section (2) of section 11 of the customs act so as to include any other goods along with gold or silver to enable the central government to prohibit either absolutely or conditionally the import or export of such goods to prevent injury to the economy on account of uncontrolled import or export of such goods clause106 of the bill seeks to substitute explanation 4 of section 28 of the customs act to provide that notwithstanding anything to the contrary contained in any judgment, decree or order of the appellate tribunal or any court or in any other provisions of this act or the rules or regulations made thereunder or in any other law for the time being in force, in cases where notice has been issued for non-levy, short-levy, non-payment, short-payment or erroneous refund prior to the 29th day of march, 2018, being the date of commencement of the finance act, 2018, such notice shall continue to be governed by the provisions of section 28 as it stood immediately before such date this amendment shall come into effect retrospectively from the 29th day of march, 2018, the date of commencement of the finance act, 2018 clause107 of the bill seeks to amend section 28aaa of the customs act so as to provide for recovery of duty from a person against utilisation of instruments issued under any other law, or under any scheme of the central government, for the time being in force, in addition to the foreign trade (development and regulation) act, 1992 it also seeks to expand the scope of the term "instrument" to include duty credit issued under section 51b clause108 of the bill seeks to insert a new chapter vaa and a new section 28da in the customs act so as to provide for administration of rules of origin under a trade agreement and to lay down procedure regarding claim of preferential rate of duty on goods imported under a trade agreement entered into between the government of india and the government of a foreign country or territory or economic union clause109 of the bill seeks to amend the heading of chapter viia of customs act to insert the words "and electronic duty credit ledger" therein clause110 of the bill seeks to insert a new section 51b in customs act so as to provide for creation of an electronic duty credit ledger in the customs automated system and manner of its utilisation clause111 of the bill seeks to insert a new clause (q) in section 111 of the customs act so as to provide for confiscation of improperly imported goods for contravention of the provisions of chapter vaa clause112 of the bill seeks to insert a new clause (i) in sub-section (2) of section 156 so as to empower the central government to make rules providing for the form, time limit, manner, circumstances, conditions, restrictions and other matters for carrying out the provisions of chapter vaa clause113 of the bill seeks to amend section 157 of the customs act so as to empower the board to make regulations for the manner of maintaining electronic duty ledger, making of payment from that ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and the time limit relating thereto customs tariffclause114 of the bill seeks to substitute section 8b of the customs tariff act so as to empower the central government to apply safeguard measures including tariffrate quota to curb increased quantity of imports of an article to prevent serious injury to domestic industry clause115 of the bill seeks to amend the first schedule to the customs tariff act so as to–– (a)revise tariff rates in respect of certain tariff items in the manner specified in the second schedule; (b)create new tariff lines in the manner specified in the third schedule central goods and services taxclause116 of the bill seeks to amend clause (114) of section 2 of the central goods and services tax act so as to align the definition of "union territory" in line with the jammu and kashmir reorganisation act, 2019 and the dadra and nagar haveli and daman and diu (merger of union territories), act, 2019 clause117 of the bill seeks to amend clauses (b), (c) and (d) of sub-section (2) of section 10 of the central goods and services tax act to harmonise the conditions for eligibility for opting to pay tax under sub-section (1) and subsection (2a) of the said act clause 118 of the bill seeks to amend sub-section (4) of section 16 of the central goods and services tax act so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit clause 119 of the bill seeks to amend clause (c) of subsection (1) of section 29 of the central goods and services  tax act so as to provide for cancellation of registration obtained voluntarily under sub-section (3) of section 25 clause 120 of the bill seeks to substitute the proviso to sub-section (1) of section 30 of the central goods and services tax act so as to empower the jurisdictional tax authorities to extend the period provided to file an application for revocation of cancellation of registration clause121 of the bill seeks to amend section 31 of the central goods and services tax act so as to empower the government to notify the categories of services or supplies in respect of which tax invoice shall be issued and to make rules regarding the time and manner of its issuance clause 122 of the bill seeks to amend section 51 of the central goods and services tax act so as to empower the government to make rules to provide for the form and manner in which a certificate of tax deduction at source shall be issued clause 123 of the bill seeks to amend sub-section (6) of section 109 of the central goods and services tax act so as to make the provisions for appellate tribunal and its benches thereof applicable in the union territories of jammu and kashmir and ladakh clause124 of the bill seeks to insert a new sub-section (1a) in section 122 of the central goods and services tax act so as to make the beneficiary of certain transactions at whose instance such transactions are conducted liable for penalty clause 125 of the bill seeks to amend section 132 of the central goods and services tax act so as to make the offence of fraudulent availment of input tax credit without invoice or bill cognizable and non-bailable under sub-section (1) of section 69 and to make any person who retains the benefit of certain transactions and at whose instance such transactions are conducted liable for punishment clause126 of the bill seeks to amend section 140 of the central goods and services tax act relating to transitional arrangements for input tax credit, so as to prescribe the time limit and the manner for availing input tax credit against certain unavailed credit under the existing law this amendment shall take effect retrospectively from the 1st day of july, 2017 clause 127 of the bill seeks to amend section 168 of the central goods and services tax act so as to make provisions for enabling the jurisdictional commissioners to exercise powers under sub-section (5) of section 66 and also under second proviso to sub-section (1) of section 143 clause128 of the bill seeks to amend section 172 of the central goods and services tax act so as to extend the time limit provided for removal of difficulties thereunder from three years to five years, with effect from the date of commencement of the said act clause 129 of the bill seeks to amend paragraph 4 of schedule ii to the central goods and services tax act so as to omit the words "whether or not for consideration" so as to give clarity to the meaning of the entries (a) and (b) of said paragraph this amendment shall take effect retrospectively from the 1st day of july, 2017 clause 130 of the bill seeks to provide retrospective exemption from central tax on supply of fishmeal, during the period from the 1st day of july, 2017 up to 30th day of september, 2019 (both days inclusive) it further seeks to retrospectively levy central tax at the reduced rate of six per cent on supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433 and 8436, during the period from the 1st day of july, 2017 up to 31st day of december, 2018 (both days inclusive) it also seeks to provide that no refund shall be made of the tax which has already been collected clause131 of the bill seeks to give retrospective effect to the notification of the government of india in the ministry of finance (department of revenue) number gsr 708(e), dated the 30th september, 2019 with effect from 1st day of july, 2017 integrated goods and services taxclause132 of the bill seeks to amend section 25 of the integrated goods and services tax act so as to extend the time limit provided for removal of difficulties thereunder from three years to five years with effect from the date of commencement of the said act clause 133 of the bill seeks to provide retrospective exemption from integrated tax on supply of fishmeal, during the period from the 1st day of july, 2017 up to 30th day of september, 2019 (both days inclusive) it further seeks to retrospectively levy integrated tax at the reduced rate of twelve per cent on supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433 and 8436, during the period from the 1st day of july, 2017 up to 31st day of december, 2018 (both days inclusive) it also seeks to provide that no refund shall be made of the tax which has already been collected union territory goods and services taxclause134 of the bill seeks to amend section 1 of the union territory goods and services tax act so as to give effect to the change in the status of union territory of dadra and nagar haveli and union territory of daman and diu and to make the said act applicable to the union territory of ladakh clause 135 of the bill seeks to amend section 2 of the union territory goods and services tax act so as to align the definition of "union territory" in line with the jammu and kashmir reorganisation act, 2019 and the dadra and nagar haveli and daman and diu (merger of union territories), act, 2019 clause 136 of the bill seeks to amend section 26 of the union territory goods and services tax act so as to extend the time limit provided for removal of difficulties thereunder from three years to five years, with effect from the date of commencement of the said act clause 137 of the bill seeks to provide retrospective exemption from union territory tax on supply of fishmeal, during the period from the 1st day of july, 2017 up to 30th day of september, 2019 (both days inclusive) it further seeks to retrospectively levy union territory tax at the reduced rate of six per cent on supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433 and 8436, during the period from the 1st day of july, 2017 up to 31st day of december, 2018 (both days inclusive) it also seeks to provide that no refund shall be made of the tax which has already been collected goods and services tax (compensation to states)clause138 of the bill seeks to amend section 14 of the goods and services tax (compensation to states) act so as to extend the time limit provided for removal of difficulties  thereunder from three years to five years with effect from the date of commencement of the said act health cessclause139 of the bill seeks to provide for levy of health cess at the rate of 5% as duty of customs on all the goods specified in the fourth schedule miscellaneousclauses 140 to 142 of the bill seeks to amend the indian stamp act, 1899, so as to–– (a) insert a proviso in sub-section (2) of section 9a of the said act to provide exemption from stamp-duty in respect of instruments of transaction in stock exchanges and depositories established in any international financial services centre set up under section 18 of the special economic zones act, 2005; (b)inserta new section 73b in the said act so as to empower the central government to issue directions and also to authorise the securities and exchange board of india or the reserve bank of india to issue instructions, circulars and guidelines,retrospectively, for carrying out the provisions of part aa of chapter ii of that act clause143 of the bill seeks to amend section 9 of the prohibition of benami property transactions act, 1988 relating to qualifications for appointment of chairperson and members sub-section (1) of the said section provides that a person shall not be qualified for appointment as the chairperson or a member of the adjudicating authority unless he has been a member of the indian revenue service and has held the post of commissioner of incometax or equivalent post in that service; or has been a member of the indian legal service and has held the post of joint secretary or equivalent post in that service it is proposed to substitute clause (b) in the said sub-section so as to provide that a person who is qualified for appointment as district judge shall also be eligible for the appointment as chairperson or member of the adjudicating authority under the said act this amendment shall take effect from 1st april, 2020 clause 144 seeks to amend section 8 of the election commission (conditions of service of election commissioners and transaction of business) act 1991 relating to other conditions of service section 8 provides for income-tax exemption to the chief election commissioner and other election commissioners on the value of rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and other such conditions of service as are applicable to judge of the supreme court under chapter iv of the supreme court judges (conditions of service) act, 1958 and the rules made there under it is proposed to amend the said section so as to do away with the income-tax exemption applicable to the chief election commissioner and other election commissioners on the value of rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and other such conditions of service as are applicable to a judge of the supreme court this amendment will take effect from the 1st april, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years clause145 seeks to substitute the seventh schedule to the finance act, 2001 in the manner specified in fifth schedule clause146 of the bill seeks to amend section 116 of the finance act, 2013 relating to definitions clause(7) of the said section defines "taxable commodities transaction" it is proposed to amend the said clause so as to insert the expressions 'sale of option in goods, and sale of commodity derivatives based on prices or indices of prices of commodity derivatives' within the ambit of said definition it is further proposed to amend clause (8) of the said section so as to substitute the expressions "forward contracts (regulation) act, 1952 with the expressions "securities contracts (regulation) act, 1956 and to insert the words "notifications issued" therein these amendments will take effect from 1st april, 2020 clause147 of the bill seeks to amend section 117 of the said act relating to charge of commodities transaction tax it is proposed to substitute the table of the said section with a new table clause148 of the bill seeks to consequentially amend section 118 of the said act relating to value of taxable commodities transaction clause 149 of the bill seeks to amend sections 119, 120 and 132a of the said act so as to substitute the words "recognised stock exchange" for the words "recognised association" these amendments will take effect from 1st april, 2020 the provisions of the bill, interalia, empower the central government to issue notifications and the board to make rules for various purposes as specified therein clause 5 of the bill seeks to amend section 9 of the income-tax act relating to income deemed to accrue or arise in india the proposed new explanation 2a to the said section empowers the board to provide by rules the amount of "aggregate payments" from the transaction in respect of any goods, services or property which shall be deemed to accrue or arise in india clause 7 the bill seeks to amend section 10 of the income-tax act relating to incomes not included in total income the proposed amendment of clause (23c) of the said section empowers the board to provide by rules the form and the manner in which the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the second proviso to be passed the proposed new clause (23fe) in the said section empowers the central government to notify "such other business" for exemption in respect of any income of a specified person in the nature of dividend, interest or longterm capital gains arising from an investment made by it in india, whether in the form of debt or equity, with certain conditions clause 12 of the bill seeks to insert new section 12ab the income-tax act relating to procedure for fresh registration sub-section (3) of the proposed new section 12ab empowers the board to provide by rules the form and the manner in which the order under the said sub-section shall be passed clause 13 of the bill seeks to amend section 17 of the income-tax act relating to "salary" "perquisite" and "profit in lieu of salary" the proposed amendment of the said section empowers the board to provide by rules the manner of computation of income by way of interest, dividend or any other amount of similar nature clause 17 of the bill seeks to amend section 35 of the income-tax act relating to expenditure on scientific research the proposed new fifth proviso to sub-section (1) of the said section empowers the board to provide by rules the form and manner of giving intimation by the research association, university, college or company, to the prescribed authority the proposed new sub-section (1a) empowers the board to make rules to provide for the preparation of statements, time period for such statement, form and manner of verification, particulars and time for submission of such statements it is further proposed to empower the board to provide by rules for the form and manner of verification of the correction statement thereof it is also proposed to empower the board to make rules with regard to the manner, particulars and time for certificate to be given to a donor under the said sub-section clause 21 of the bill seeks to amend section 43 of the income-tax act relating to definitions of certain terms relevant to income from profits and gains of business or profession the proposed amendment to explanation 2 of the said section empowers the board to provide by rules the conditions to be fulfilled for a "recognised stock exchange" it further empowers the central government to notify the same clause 33 of the bill seeks to amend section 80g of the income-tax act relating to deduction in respect of donations to certain funds, charitable institutions, etc it is proposed to amend sub-section (5) of the said section so as to empower the board to provide by rules the statement, time period, form and manner of verification, particulars and time for delivery of correction statement for rectification of any mistake in the information furnished in the said statement it is further proposed to empower the board to make rules with regard to the manner, particulars and time for certificate of donation it is further proposed to empower the board to make rules to prescribe the form and the manner in which the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the proposed first proviso shall be passed clause 37 of the bill seeks to amend section 80-ib of the income-tax act relating to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings the proposed amendments in sub-sections (7a), (7b), (11b) and (11c) of the said section empowers the board to provide by rules the form and particulars of the report of an audit clause 44 of the bill seeks to amend section 92cc of the income-tax act relating to advance pricing agreement the proposed new sub-section (9a) of the said section empowers the board to make rules prescribing conditions, procedure and manner for entering agreement referred to in sub-section (1) of the said section clause 53 of the bill seeks to,- (i) insert a new section 115bac relating to tax on income of individuals and hindu undivided family clause (iii) of sub-section (2) of the said section provided for manner of computation of income of individuals and hindu undivided family, by claiming the depreciation if any, under any provision of section 32 except clause (iia) of sub-section (1) of the said section, determined in such manner to be provided by rules (ii) inserta new section 115badof the income-tax act relating to the income of certain registered cooperative societies proviso to sub-section (3) of the said section empowers the board to provide by rules the manner of making corresponding adjustment to the written down value of block of assets sub-section 5 of the proposed new section empowers the board to provide rules the manner of exercising option by the person under the said section clause 57 of the bill 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 proposed amendment to sub-section (3)of the said section empowers the board to provide by rules the form in which the report from an accountant shall be obtained clause 65 of the bill seeks to amend section 133a of the income-tax act relating to power of survey the proposed substitution of the proviso to the said section empowers the board to provide by rules "such authority" for receiving information under the said section the proposed new sub-section (1g)of the said section empowers the central government to notify "any other person" for exemption from the application of the said subsection   clause 67 of the bill seeks to amend section 140 of the income-tax act relating to return by whom to be verified the proposed amendment empowers the board to provide by rules "any other persons" for the purpose in the case of company and limited liability partnership clause 74 of the bill seeks to amend section 194 of the income-tax act relating to income by way of interest on certain bonds and government securities the proposed amendment of sub-section (2) of the said section empowers the central government to notify the "rate of interest" in respect of rupee denominated bond of an indian company clause 93 of the bill seeks to amend section 206c of the income-tax act relating to profits and gains fromthe business of trading in alcoholic liquor, forest produce, scrap, etc the proposed amendment seeks to empower the central government to notify "any other person" to exempt from the application of the provisions of newly inserted sub-section (1g) of the said section clause 95 of the bill seeks to amend section 250 of the income-tax act relating to procedure in appeal the proposed new sub-section (6b)of the said section empowers the board to make scheme, by notification in the official gazette, for the disposal of appeal under section 250 and to empower the central government under sub-section (6c) to issue notification to give effect to the scheme and to give direction relating to jurisdiction and procedure for disposal of appeal by commissioner (appeals) clause 100 of the bill seeks to amend section 274 of the income-tax act relating to procedure the proposednew sub-section (2a)of the said section empowers the board to make scheme, by notification in the official gazette, for imposing penalty under chapter xxi of the act and to empower the central government to issue notification under sub-section (2b) to give effect to the scheme and to give direction relating to jurisdiction and procedure for imposing penalty by income-tax authorities clause 101 of the bill seeks to insert a new section 285bb in the income-tax act relating to annual information statement to empower the board to provide by rules the form, manner, and the time period within which, and such information for annual information statement shall be uploaded by the income-tax authority clause 102 of the bill seeks to amend section 288 of the income-tax act relating to appearance by authorised representative sub-section (2) of the said section, inter alia, provides for the definition of "authorised representative" who shall be entitled or required to attend before any income-tax authority or the appellate tribunal in connection with any proceeding under the said act the proposed amendment of the said sub-section empowers the board to provide by rules "any other person" who may also appear as an authorised representative clause 112 of the bill seeks to amend section 156 of the customs act so as to insert a new clause (i) therein, to empower the central government to make rules to provide for the form, time limit, manner, circumstances, conditions, restrictions and such other matters for carrying out the provisions of chapter vaa clause 113 of the bill seeks to amend section 157 of the customs act so as to insert a new clause (ja) therein, to empower the board to make regulations to provide for the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto clause 114 of the bill seeks to substitute section 8b of the customs tariff act sub-section (10) of the said section empowers the central government to make rules to provide for the manner in which articles liable for safeguard measures may be identified, the manner in which the causes of serious injury or causes of threat of serious injury in relation to identified article may be determined, the manner of assessment and collection of safeguard duty, the manner in which tariff-rate quota on identified article may be allocated among supplying countries, the manner of implementing tariff-rate quota as a safeguard measure and any other safeguard measure and the manner of its application clause 121 of the bill seeks to amend section 31 of the central goods and services tax act sub-section (2) of the said section empowers the government to make rules to provide for the time and manner of issuing tax invoice clause 122 of the bill seeks to amend section 51 of the central goods and services tax actsub-section (3) of the said section empowers the government to make rules to provide for the form and manner in which a certificate of tax deduction at source shall be issued clause 126 of the bill seeks to amend section 140 of the central goods and services tax act with retrospective effect to empower the central government to make rules to provide for the time limit and the manner for availing input tax credit against certain unavailed credit under the existing law 2 the matters in respect of which rules may be made or notifications or order may be issued in accordance with the provisions of the bill are matters of procedure and details 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 2020-2021________(smt nirmala sitharaman, minister of finance)

Parliament_bills

31cf97c0-4b4f-5282-9ca2-ff086deeac17

bill no 191 of 2019 the supreme court (number of judges) amendment bill, 2019 a billfurther to amend the supreme court (number of judges) act,1956be it enacted by parliament in the seventieth year of the republic of india as follows:—act, 2019 statement of objects and reasonsthe pendency of cases in the supreme court of india has constantly been on the rise due to comparatively higher rate of institution of cases as on the 1st day of june, 2019, there were 58669 cases pending in the supreme court the chief justice of india has intimated that inadequate strength of judges is one of the prime reasons for backlog of cases in the supreme court it is not possible for the chief justice of india to constitute five judges bench on a regular basis to hear cases involving substantial question of law as to the interpretation of the constitution as it would result in constitution of less number of division benches which would lead to delay in hearing of other civil and criminal matters2 the feeder cadre of chief justices and judges of the high courts have increased from 906 to 1,079 and presently new high courts have also been established in the previous years this has led to increase in the disposal of cases at the high court level leading to larger number of appeals to the supreme court3 it is, therefore, proposed to amend the supreme court (number of judges)act, 1956 to increase the number of judges in the supreme court from present thirty to thirty-three, excluding the chief justice of india4 the bill seeks to achieve the above objectivesnew delhi;ravi shankar prasadthe 31st july, 2019 financial memorandumclause 2 of the bill seeks to increase the present strength of the judges of the supreme court from thirty to thirty-three (excluding the chief justice of india) this will increase the expenditure on account of pay and allowances on creation of three additional posts of judges in the supreme court along with required staff the judges will also be entitled to the use of rent free official residence each judge will have to be provided with personal staff at residence and office expenditure would also be incurred in connection with the deployment of security for judges2 the recurring expenditure amounting to rs 5,37,54,528/- per annum would consist of salary of three judges and their staff, housing, water, electricity, medical, conveyance, leave travel concession and expenditure of rs 60,00,000/- in connection with deployment of security and non-recurring expenditure of rs 84,00,000/- towards car and furnishing of official residence thus, the total expenditure on creation of additional three posts of judges in the supreme court will be of rs 6,81,54,528/-3 the bill, if enacted, is not likely to involve any other recurring and non-recurring expenditure annexureexract from the supreme court (number of judges) act, 1956(55 of 1956) 2 the maximum number of judges of the supreme court, excluding the chief justice of india, shall be thirty maximum number of supreme court judges other than chief justice lok sabha———— a billfurther to amend the supreme court (number of judges) act,1956————(shri ravi shankar prasad, minister of communications, law & justice and electronics& information technology)mgipmrnd—2286ls—31-07-2019

Parliament_bills

d0d1d855-7691-58f7-8992-4eeba74ad610

bin no 126 o£ 1988 the appropriation (no 5) bill, 1&88 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 1988-89be it enacted by parliament in the thirty-ninth year of the republic >f india as follows:—1 this act may be called the appropriation (no 5) act, 198^short title2 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 eight hundred and forty-five crores and twenty-two lakh rupees towards defraying the several charges which will come in course of payment dwing the finan­cial year 1988-89, in respect of the sei'vices specified in column 2 of the ]q scheduleissue of rs 845,22,00,000 out of tlie con­solidated fund of india for the financial year 19s8-s93 the sums authorised to be paid and applied from and out of the appro-consolidated fund of india by this act shall be appropriated for the priatsonservices and purposes expressed in the schedule in relation to the said year the schedule (see sections 2 and 3)i211i13i1sums not exceedingiirototal 5voted by parliament11otcserwces and purposes1jcharged on the con- «;olidated fundiiji1rs[rsrs1 i agriculturerevenue1 100,00,00,000i100,00,00,000 jq2i1i100000100,000other services of e>epartincnt of agriculture and co-opera­ tion capital11department of fertilitcrsrevenue; 250,01,00,00025001000007department of commercerevenuecapital200,00,00,0001,00,000 ij2000000000 1 5 10000011telecommunication servicescapital! 1,00,0001,00,00018053,00000180,53,00,0001capital24department of economic affairs •25currency, coinage and stamps revenue- •57,00,000 i1110000000001! 5700000 20129transfers to state govern­mentsrevenue100,0000,000i135direct taxesrevenue1j i2fiofioo1200,00046department o f edacation revenue1,00,00010000048art and culturerevenue1,00,000100,000 25111 91,0000052department of chemicals and petrochemicalsrevenue515,00,0005,15,00,000160ministry of petraleum and natural gas capital91,00,0001i1^41,00,000 i14200000 3018480000064department of science and technology revenue |capit?!i 1,00,000 18,48,00,00068 i department of mines capita]185,20,00,000 ;852000,00069surface traasportrevenue | capital 11,00,000 1 1,00,000100,000 1,00,000 351 ^ ^100,00071ports, lighthouses and shipping1capital' 1,00,00072ministry of textilesrevenue1,63,00,0001,63,00,0001,11,00,000 ^ 1,00,00083 jlj)epartmcnt of space revenuecapital1,11,00,0001,00,00011 total11 843,12,00,00012,10,00,0001 84522,00,000 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 cf the central government, excluding railways, for the financial year 1988-89eduardo faleifvo president's recommendation under article 117 of the constitution of india[copy of letter no f 4 (65)-b (sd)/38, dated the 1st december, 1988 from shri b k gadhvi, minister of state in the department of ex­penditure in the ministry of finance to the secretarj'-general, lok sabha]the president having been informed of the subject matter of the proposed bill to authorise appropriation of certain further sums from and out of the consolidated fund of india for the services of the finan­ cial year ending on the 31st day of march, 1989, recommends the intro­duction of the appropriation (no 5) bill, 1988 in lok sabha and also recommends to lok sabha the consideration of the bill imder article 117(1) and (3) of the constitution read with article 115(2) thereof a billto authorise payment and appropriation of certain further sums from and out of the consolidated fimd of india^for the services of the financial year 1988-89(shri eduardo faleiro, minister of state in the department of economic affims in the ministry of finance)

Parliament_bills

98f9b254-1ee1-55c2-9a94-56e465ecca1e

i'iw n _ , li85 the additional duties of excise (goods 0" spical importance) amendment bill, 1985 a billfurthe rto a:mend the additional duties of e:x:cilse (goods of special importance) act, 1967 , be it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 (1) thi!: act may be called the additional duties of excise (goods short of special importance) amendment act, 1985 title and 5 (2) it shall come into force on such date as the central government mencemay, by notiflcation in the official gazette, appoint meat 58 of 1'57 amenclmentot section 2 z in the additional duties ('1 excise (goods of special importance) act, 1957 (hereinafter referred to as the principal act), in section 2 clause (c) shall be omitted 10 3 in section 3 of the pdncipal act, in sub-section (1),-amendmentof section, 3 (a, for the words "iri respect of the following goods, namely, sugar, tobacco, ('otton fabrics, silk fabrics, man-made fabrics and woollen fabries", the words, brackets and figure "in respect of the goods described in column (3) of the first schedule" shall be substituted; (b) for the words "specified in the first schedule to this act'i, the words, brackets and figure "specified in column (4) of the aid schedule" shall be substitu,ted substitutlonof 4 in the principal act, for the first schedule, the following schedule shall be substituted, namely:-5 dew schedule for the first scheclule "the first schedule ~ [see section 3 (1)] ncm:s1 in this schedule ,"heading", "sub-heading" and: "chapter" mean respectively a heading, sub-heading and chapter in the schedule to the 10 central excise tarift act, 1985 _____ _ _ --""4iiwi!!' | description of goods ||-------------------------|| duty || sub- || heading || no-· || (2) |2 the rules for the interpretation of the schedule to the central excise tariff act, 1985, the section and chapter notes and the general explanatory notes of the said schedule shall, so far as may be, apply to the interpretation of this schedule 15 --- ----__---- ----------------_----_ _----heading no ---(i) 20 1701 170120 --~handsarisugar nil - cane sugar, other than khandsari sugar: 25 17°1-31 - -required by the central govern - rs21 per-quirrtal ment to be sold under clause (f) of sub-section (2) of section 3 of the essential commodities act 1955(10 of 1955) 17°1-39 - -other ri 26 per quintal 1702 1702 it - -palmyra sugar nil go 2401 24°100 unmanufactured tobacco; nil tobacco refuse 2402 cigars and cheroots of tobacco 11402 jo -not bearing a brand name nil 35 ,·-bearing a brand name and of which ,the value per thousand: 2402·~1 - -does not exceed rupecsfive; nil 240222 - -excecdsrupees five but does not exceed rupees fifteen; 12·5% 24oa 23 - -exceeds rupees ru'tecn 2s'ro | description | of | goods ||-------------------|---------|-------------|| rate | of | additiona ) || duty | | || heading | | || sub- | | || noheading | | || no | | || -----__--------- | | || (i) | | || (3) | | || 5 | | || cigareites | and | cigaril- || los | | || of | | || ,tobacco | | || -cigarettes: | | || 2",03· | ii | - - || of | tobacco | || ri 260 | | || per | | || thousand, | | || or | | || 175% | | || plus | | || 10 | | || -cigarillos | : | || 240321 | - - | || oftob~, | | || rs | | || 12/- | | || per | | || thowl8l1d, | | || v{hicheveris | | || higher | | | other manufactured tobacco15 -smoking mixtures of tobacco for pipes and cigarettes: 24d4-· ii - - 'gudaku' bearing a brand n~ 5% 2+04· 12 - - 'gudaku' not bearing a brand name nil 2404· 19 - - other 75% 20 - hookah tobacoo : 24042 1 - - beating a brand name 5% ni1 240429 - - other -biris of tobacco : rs 2-'- per thousand - - inthc dladufactui'e ohmich any -proocuhu been condumed with the aid of machines operated mth or ~thout the aid of pov{er go paise per thousand 2404 32 - - other 30 -chewing tobacco iltcluding prep8r'aticnll comm:oniy known as 'khara masala', ~kimam', 'dokta' 'zarda', 'sukha' and 'surti' : 35 240441 - - bearing a brand name and of which the value per one kilogram does not exceed rupees ten 240442 - - bearing a brand name but of \vbich the value per one 'kilogram eceeds rupecstcn nil 2404·49 - - other htmdidg sub-no beading description of goods rate of additional duty no (i) (s)' -snuff of tobacco: 5 2404'51 - -of which the value per one kilog-63 paise per kiloram does not exceed rupees ten gram 2404· 52 - -of which the value per one kilog-rs 1 - 50 per kilog· ram exceeds rupees tcn ram in 50 •03 500s'00 woven fabrics of silk or of silk waste ·nil 51 06 nil 5106eo woven fabrics of wool not subjected to any process woven fabrics of wool subjected to the process of milling, raising, blo-wing; tentering, dyeing oil any other process or any two or more of these processes j107·10 -woven fabrics, the following, na-nil mely: ca)" hair belting (b) shoddy blanketl and blankets from indigenous wool (c)" or width not cxceeding 15 ems -fabrics woven on handlooms: nil so 5i 07·!z1 - -fabrics certified as 'khadi' by the khadi and village industries com:' missior 510722 - -processed without theaidofpowcr nil or iteam nil 35 - ·processed with the aid' ofpower by a factbry owned by a registered handloom co-operative society or any organi'iation set up or approved by government for the purpose of development of handlooms '% - -processed by an independent processor approved in tbj" behalf by the government of india on the recommendation of the development commissioner for han~ooms 45 -fabrics woven by a factory, other than a composite mill and proa-aled by an independent proceuor z ci ; | | heading | sub- ||----------------------------------|------------------------|--------------|| description | of | goods || rate | | || of | | || ahithnl | | || duty | | || no, | heading | || no, | | || (i) | | || _---------__--- | ----- | || (ii) | | || 5 | | || 5107'31 - | | || -melton~cloth | | || (made | of | shoddy || yam)', | | || nil | | || 5107' 32 - | | || -made | ot shoddy | yam, || 2% | | || ex~ | | || rupees twenty-five | | || pc'- | | || square metre | | || 10 | | || 5 | | || 10 | | || 7' | 39 | - || -other | | || -fabrics woven | by a factory, | || other than a composite mill, and | | || processed by a composite | | || mill: | | || 5107'41 - -melton cloth (made | ohhoddy | yam) || 5% | | || 5107'42 | - | || -made | of | shoddy || value | | || not exceeding rupees twenty-five | | || per square metre | | || 5107' 49 - | | || -other | | || 4% | | || -other fabrics: | | || 51°7'91 - | | || -melton cloth (made | of | shoddy yam) || 5% | | || 5% | | || - -made | of | shoddy yarn, || exceeding | rupees twenty-five per | || square metre | | || 5% | | || nil | | || - | | || -other | | || coiton | fabrlcs,-- | || 5 | | || 1 | | || °7'99 | | || 5 | | || 20 | | || 5'00 | | || (a) | | || woven, and | | || (b) | | || not | subjecl'ed | to || tt | | || any | process | || 5 | | || 11 | | || '06 | | || coiton | fabrics (exclud- | || ing | fabrics covered | un- || der | heading nos | || 52'09, | | || 52' | | || 10 | | || and | | || 52'11)- | | || (a) | | || woven | on | looms || other | than hand- | || looms,anp | | || 35 | | || 45 | | || (b) | | || subjected | | || to | | || the | pro- | || cess | | || of | bleaching, | || mercerising, dyeing | | || printing, | water | || proofing, | | || shrink | | || proofing, | organdn: | || processing | or | any || other | process | or || any | | || two | or | more || these | processes | || with | the | || aid - | of | || power : | or | steam || '1 | f | || --- | | || | | || '- | | || ----------'- | | |heading sub-description of goods rate of additiolmj duty no : headidg no 5s106· 10 -controlled fabrica 5206 20 -8pccuaed drill nil 5 fifty per cent of the duty leviable under 8ub-heading nos 5s106' 31 to 5206' 39 and 5s106' go 10 as tbecuc may be of this schedule depending upon the average count of yarn in the fabric 15 and the value per square metre of the fabric of yam is leu than 51 : 5206 31 - -of value not exceeding rupees five per aqu8i'c metre 5206 32 - -of value exceeding rupees five but not exceeding rupees six'per square metre 5s106' 33 -·of value exceeding rupees six but not ~ing rupeca wen per square juetre 5206' 34 - of vahle ezccad;ng rupees ·1icwil but not exceeding rupees eight per equare metre 5206 35 - -of value exceeding rupees eight but not exceeding rupees' nine per quare meti'e ,5206· 36 - -of value excec;ding ~pees nine but not exceeding rupees ten per square metre 5s106' 37 - -ofvalueexcc;~ijjg :j'u~ ten but not ~tidiag npec8 eleven per square metre 5206 38 - -of value' c:xcccding rupees eleven but not exceediac rupees twelve per squre mcilre 5206' 39 - -of value exceeding rupees' twelve per "luare metre 5206 go -otber fabrics 52 07 cotton far·ios (exclud-ing fabrics co~d un-der heaoing nos 52ag, 5210 and 521i)-(a) woven on looms othbr than hani>lqoms, and (b) subjected to the pro-cess of bleach,ng, mer-cerlsing, dyemjg, prin ting, water-fjwofing, shjunk·pllqofing or-gandie p-roces,slng or any'onier ?1l0cess or | descripti'ln | of | goods ||------------------------------|--------------|------------|| rate,' | of | || oaiai | | || duty,' | | || helldiag; | | || suba' | | || no | beading | || no | | || (!t) | | || 5 | | || any | 1w0 | or || these | processes, | with- || out | the | aid || or | | || steam | | || 10 | | || 15 | | || 5!to7,' | | || 10 | | || -controlled | fabrics | || s!to? | ' !to | -specified || nil | | || fifty | | || per | | || cent | | || of | | || the | duty | leviable || under | sub-heading | || nos | | 5s106' || to | | || 5206· 39 | and | || 5s106· | | || go | | || as | | || the | | || case | may | || be, | | || of | this | schedule || depending | | || upon | the· | || average | count | of || yam | in | || the | fabric | || and | the | || value | per | || square metre | | || of | the | || fabric: | | || 5!to?' go | | || --other | | || twcnty-five | | || per | | || cent | | || of | | || the | | || dutyleviable | | || under | | || lub-headidg | | || noi | | || 51106'si | | || to | | || 5206'39 | and | 5206' || as | | || the | case | || may | | || be, | | || of | this | schedule || depending | | || upon | the | || average | count | of || yam | | || in | | || the | fabric | || and | | || the | value | per || square metre | | || of | | || the | | || fabric | | || 35 | | || carron | fabrics | (excluding || fabrics | | || covered | | || under | | || heading | nos 5!tog, | 5!t1o, || 5!t1i | | || and | | || 5!t12)- | | || (a) | | || woven | on | handlooms, || and | | || 45 | | || 50 | | || 55 | | || (b) | | || subjearno | to | the || ss | of | bleaching, || cerising, | dyeing, | || print· | | || lng, | proofing, | shrink· || proofing, | organdie | || processing | or | any || other | | || pl«>oess | | || or | any | || two | or | more || processes | | || -processed | without | the || or | | || iteam: | | || 5s1os· | | || ii | - | || -controlled | | || fabrics | | || 51108' | 19 - | -other || nil | | || twentyfive | | || per | | || cent | | || of | the | duty || under | | || lub-headiog | | || noi | | || 51106' | | || 31 | | || to | | || 5!t06'39 | | || and | | || 5206'90 | | || as | | || the | | || case | | || may | | || be | ' | || ------------------ | | || ---------------------------~ | | |rate of additional duty '----------- 'hea4idg - sut, description of goods -no heading no - ------------ (i) (!:i) (3) ~---------------------------------of this schedule de-5 pending upon the average count of yarn in the fabric and the value per square metre of the 10 fabric --processed with the!aid of power or steam: nil s!:l08'!:12 - -processed by an independentipro-forty per cent of 15 cessor approved in this behalf by the duty leviable the government of india on the under sub-heading recommendation of the develop-nos 5206 31 to ment commissioner for handlooms 5!:106' 39 and 5206' go as the cue 20 may be, of this schedule depending upon the average count of yarn in the fabric and the value !:i5 per square metre of the fabric 'nil - -processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by government for the purpose of development of handlpoms duty leviable under sub-heading nos 35 5206' 3 1 to 5206• 39 , and 5206'go, 81 the case may be of this schedule depending upon the 40 average count of yarn in the fabric and the value per square metre of the fabric 45 cotton - fabrtcs,,-52 '09 (a) woven, 50 | | '' | (1'1) ||------------|-------------|----------|| subjected | to· | the || pro· | | || oess | | || of | | || bleacidng, | | || , | mercer | ising; || printing, | water-proo- | || fing, | | || shrink | | || proofing, | | || organdie | processing | || or | | || any | | || other | process | || or | | || any | | || two | or | || more | | || of | | || these | processes, | |---------------------------------| ' ||-------------|| su~ || noheading || no || description | of ||----------------|------------|| foods | || rate· | || of | || additional | || | dj,aty || -_ | || | || _ | || • | || ---------~ | || • | || - | || (i) | || (2) | || {3} | || (4) | || --- | || | || __ | || | || ----------- | || (c) | containing || ~) | || corron, | || and | || (ii) | || poly | ster || ple fibre | (whenmil || not | || coiita~ng | my~ || ter | filam || btrt | || not | any || material), | || arm | |(d) irc wlflch nm pllopd1tpt~ bile oil fltament yarn or boni is ~re than ;forty p~ ($, by w!igiit of the 1utal fibre oontent -not containillg polyest« filament yarn: 20 5209' j1 - of v~ue riot ~ rupees twenty five per &quare mdre 2% 5209' j2 - of value exceeding rupees twenty-2 % plus 16 paiie per five per _quare metre square metre -containing polycsn:r fllament yarn : 25 5209'2j -- or v~e not exceeding rupees 2% twenty-flve per -tuare metre 5209'22 - or value exceeding rupee tweot,-4% ibn 16 paiie per five per square metre square metre cotron fabrics,-(a) woven, (b) s~~w?m to thi pro-c of bleaching, mer-cerising, dyein~ prin-ting, watbit-oof-lng, shrinkpkooping oit<landte processing or any other process 5~ioio - orvalue not dccetdlac rupc:a tw~fyfive per square metre desaiption of goods i ratei or adafdooal ,duty , ~a&l suti-:' no heading no -----------__---(j) ; ----------~---~-----------521020 5211 00 52 •11 of ivalue exccediog ru~ twentyfive per square metre 0·4% plus 16 paise 5 per square metre cotton' fabrics -, -, 4% plus 16 paise per square metre io (a> woven, (b) subjected to the pro-cess of bleaching, mer· gblusing, dyeing,print· ing water-proofing, shrink proofing or-gandie processing or any other process or any two or more of these processes, 20 (c) containing (i) cotton, and (ii) polyeseter sta· ple fibre, anp 5212•00 nil " (d) of value exceeding rupees twenty·five per square metre cotipnfabrics covered in heading nos 52'~, 52' 10 and 52011,- " (a) woven on h;anplooms, and ' , '' 30 35 '40 (b) subjected to'the pro· cess of bleaching, mer· celusing, dyeing, prin-ting, water-proofing, -shrink·proofing, organ· die processing ,or any other process or any two or more of these processes, by a factory owned by a registered handloom co-operat· ive society or any organisation set up or approved by the government for the purpose of ,develop· ment of handlooms 5408·00 | fabrics | of | man-made ||--------------------|--------------|-------------|| mbnt' | | || yarn | | || (including | fa- | || aues | | || obtained | | || from ma- | | || 'teilials | | || of | heading nos | || ,'540"06 | and | || '$4'07·) | | || ra> | | || woven, | and | || , (b) | | || no'[s{)bj~qreoto | | || any | | || process | ',,' | ,' |description of ~oods rate of additiona,l, duty 1 ,:! | | 5 | 5f09 ||------------------------------|---------------------|-----------------------------|| fabrics | of | man-made fila- || ment yarn | | || (including | | || fa- | | || blucs | | || obtained | from | || ma- | | || terials | | || of | | || heading | | || nqs | | || 54'06 | and 5407 but | || exclud- | | || ing | fabrics covered un- | || der | | || heal?ing | | || no 54· | | || hz) | | || 10 | | || (a) | | || woven | | || on | looms | other || than | | || handlooms, | | || a1'1)) | | || 20 | | || (b) | | || subjected | to | the || cess | | || of | bleaching, dye- | || ing, | | || printing, | shrink- | || proofing, | tentering, | || heat | setting, | || cr~se­ | | || resistant | processing | || or any | | || other | process | || or | any | || two | | || or | | || more | of' | || these | processes | with || the | aid | of || steam | | || 540910 - | | || of | value not | || ~('eedingrup~ | | || three | | || per | square | metre' || 1% | | || : 540920 - | | || of | | || value exceeding rupees three | but' | || :f | | || pamci | per | square || not | | || ex~ing | | || rupees nine | per | metre || plus | | || 7 percent | | || sq~e | ~et~e: | || of | the differential | || ammdd | | || between the | | || value | | || of | the | || fabric | | || per | | || square metre | | || and | | || rs 3 per | | || square | | || metre | | || 35 | | || 540930 - | of | value exceeding rupees nine || | not exceeding | rupees seventeen || per square metre | | || 40 | | || 45 | | || paise | per | square || metre | | || plus | | || 9 | | || percent | | || of | | || the | | || differential | | || amount | | || between the | | || value | | || of | | || the fabric | | || per | | || square | metre | || and | | || rs | 9 | || pei | | || square metre | | || | | || ' | | || ' | | || | | || ':"( | | || 54:°94° - | of | value || ext:eeding | | || rupees seventeen | | || but | | || not'ekceeding | | || rupee$ twenty per | | || square metre | | || ,45 | | | -----------_, ------_ _-_ _- - ,--h~~, sub-~o headung description 'of goods rate of addi'donaj duty no ----------------,---540960 - of value exceeding rupees twenty-five p~r square metre j 0% 54·jo | "'abrics | of | man·made | nla- ||---------------------|----------|-------------|--------|| ment | yarn | | || (including fa- | | | || ulcs | obtained | from | ma- || terials | of | | || heading | | | || nos | | | || 54' | 06 | and | 54' || inc | | | || f~iucs | | | || covered un- | | | || der heading no 54' | | | || 12) | | | || (a) | | | || woven | on | looms | || o'l'her | than | | || hand- | | | || looms, | | | || and | | | || (b) | subjected ||--------------------------|--------------|| to | || the | pro· || cess | of || bleaching, | || ! | || dye- | || ing, printing, shrink- | || proofing, | tentbring, || heat-seiting, | || crease- | || resistant | processing || or | || any | other || or | any || of | these || without | the || of | || power | or || nil | || mloio | - || procqled without | the || use | || of | madli- || nes | || 54¥j20 | - || processed | || with | the || use | || of | || machines | || sixty | per || of | || 30 | || the' | duty || under | || headna' | no || 54' | 09 || of | || this | || sche- | || dule | depending || upon | || the | value || per | || 35 | || squa,re | metre || of | || tlie fabric | || 54 | || j | || j | || fmlrics | of || ment yarn (including fa- | || brics obtained | || from | ma- || terials | || of | heading nos || 5406 | || and | || 54' | 07 || but exclud, | || ing fabrics | || covered | || un- | || der | heading no || 54' | || 12) | || (a> | || woven | on || and | |(b) subjected to the pro-cess of bleaching, dye-ing, printing, shrink· proofing, tentering, heat-setting, crease-resistant, proci$sing or ~ other process or anytwq or more of these processes: | description | of | goods ||----------------------|---------------|-----------------|| ~tc | of,,~ditiona) | || | (juty | || , | | || h~~1 | | || sub- | | || no | | || heading | | || no | | || (i) | | || 5 _ | | - || __-------- | | || | | || ---- | | || - processed | without | the || steam:' | | || 54111 | | || i - | - | || proccss'xlwithout | the | || usc | | || of | | || machi- | | || nil | | || nes | | || 10 | | || 541112 | _ | || proccs~ | | || with | | || the | use | || of | | || macllin~ | | || sixty | per | cent || of | | || the | | || duty | leviable | under || heading | no | 5409 || depending | upon | || the | | || value | | || per | | || square | | || metre | | || of | the | fabric || - procesllfd | | || with· | | || th,,: | | || aid | | || of | | || )lowt"r | | || or | | || liteam : | | || nil | | || 20 | | || 54' | | || 121 | - - | || processed | | || by | | || a factory | | || owm:d | | || by | | || a | | || state | government | hand || devdopment | | || corporation | | || or | an | || apex handjoom | | || cooperative' society | | || approvt:el, | | || in | (!ithcr | || case, | | || in this | | || behalf | | || by | | || government | | || of | india | || on | | || the | | || recommendation | | || of | | || the | | || devdop- | | || raetlt | | || commilllioner | | || lot | | || handlooms | | || 541129 | - - | || other | | || duty | leviable | un- || der | heading | no || 5409 | | || depending | | || upon tfle value | | || per | | || square metre | | || of | | || the | fabric | || 3 | | || 0 | | || 35 | | || 45 | | || 5412 | - - | || fabrics | of | polyester || ment | | || yarn | | || ca) | | || woven, | | || (b) | | || suiijected | to | the || cess | of | bleaching, dye- || ing, | | || printing, | shrink- | || proofing, | tentering, | || heat-setting, | creas!': | || resistant | processing | || or | any | other || or | any | two || of | | || these | | || proces~es | | || (c) | | || contain~ | | || (i) | | || cotrqn, | | || and | | || (ii) | | || polyes'j'eil | | || s~a­ | | || ple fibre | (not | con- || taining | any | other || textile | material); | || and | | || (d) | in | wideh || tion | | || of | | || polyester | stt\- | || plt | | || fiin~e | | || and | yarn- | is || less | than' | seventy || percent | by | weight || the | total | fibre || tent | | || 5411110 | - - ||-------------|-------------|| of | || value not | || exceeding | || rupees | || | twenty-five || per | || square | || metre | || r-;' | |-------__----_ __ _ ~- -h~dirlg ' su111 description of goods rate of additithlaj , duty no heading no --'--" --"_-----------~-- ------- -"-----(i) (3) --_ _ ----- _-_--,----_---------__--541220 - or value exceeding rupees twenty-10% puis rs 2 5 five per sq~re ~etrc?; per fi~are metre fabrics of man-malje stap-ple fibres', nil (a) woven, and 10 (b) not subjected to any process fabllics of man-made sta-ple fibres (excluding fa-brics covered under hea-ding nos 5511 and 5512) (a) woven on looms other than handlooms, and 20 (b) subjected to the pro-cess of bleaching, dye-ing, printing, shrink-proofing, tentering, heat setfing, crease-resistant processing or any other process or any 'iwo or more of' these processes with the aid of power or ste4:m , 550810'- of value not' ~~cdirig, '~pees three per square metre 10/0 30 3 paise per square metre plus 7 per cent 550820 - of value exceeding rupeea three but not cxcooding rupees nine per square metre, of the differential amount between the value of the fabric 35' per square metre and rs 3 per square metre 550830 - of value excceding rup~ nine but ~t exceeding l'upee!i seventeen ~ '~uare metre 45 paise per square metre plu,f 9 per cent 40 of the differential amount between the value of the fabric per square metre and rs 9 per 45 square metre 550840 - of value cmceedi"grupces leventeen· j j 7 paise per square but 'bot excceding rupees twenty per metre plus i 1 per cent square metre of the different amount between the value of the fab-50 ric per square metre':, ~~ rs 17 per square metre heading no sul> heading no deacription of ·goods rate bf additfanal duty ---__ _--(4) _-_-__-_ 550850 - - of value excocding rupees twenty 7'5% but not exceeding rupees twenty-five per square metre 550860 - - of value excocding rupees twenty-10% five per square metre jo 5509 fabrics of man-made sta-ple fibres (excluding fab-rics covered under head-ing nos55 11 and 5512),-20 (a) woven on looms--other than hand-looms, and (b) subjected to the pro-cess of bleaching, dye-ing, printing shrink-proofing, i tent£lung, heat-setting, crease- resistant processing or any other process or any two or more of these processes, with-out the aid of power or steam 550910 - processed without the use of nil machines 30 55°920 - processed with the usc of sixty per cent of machines the duty leviable 35 under heading no 55 08 depending upon the value per square metre of the fabric 55 10 45 fabrics of man-made sta-ple fibres (excluding fab-rics cover ed under head-ing nos 55 ii and 5512) (a) woven on handlooms, and (b) subjected to the ·fro-cess of bleaching, dye· lng, 'printlng, shrink-proofing,' tenterlng, heat·set"inng· oilease-ltbslstant pltocessing 551011 proceaed without the wic of mach-nil· ines hcadidg sub, dac:ription of ,oocu rate ,0{ additiooal duty ne lteading no 551012 - - proc:ctecd with the uic of: machidea sixty 'per cent of 5 the duty leviable: under heading no 5s 08 dcpenc;ling upon the value per square metre of the 10 fabric nil | 551021 | -; ||---------------------|-------------------|| ~ | || by | a || ~tory | || ownecj | by || ~ | || state | || government handloom | || ])eve | || lopmcrit | || corporation | or || apex | || handlooid | || go-opcrativc | society || approwd, | || in either | || case, | || in | || this | behalf || bygov~mcnt | || of india on | || tile | || m- | || ~cn~tiqn | || of | the dcvcloj)jnent || commissioner | || for | || handlooms | || 551029 | •• || other | || duty | leviable under || heading | no || depending | upon || value | per || metre | || ofthe | || fabric | || ·5 | || fabrics | of || ple | || fibres,- | |(a) woven, (b) subjeared to the pro-cess of bleaching, dye-ing, printing, shrink-proofing, tentering, heat setting, crease-rfs~nt pr~g g~any~roa= of these processes, (c) containing ootro:n (not containing any other textile mate-rial) and (d) in which me pjlopor-'mon ofpolybstbr sta-pli fiske is less than sewmty pbil cent by viiigitt of total fibre oontent - woven 'on looms other than haqd-hcaaing , sub- , no 'h~ng description of goods rate of additiodai '~uty no (1) 5 55'1''j12' •• of value exceedingrup«ft twenty·· 52% jji~ ri ii per five per square metre square metre - woven on handloolds : 10 15 5511~i - -procesied by a factory owned 'by a- -nil state government handloom ~ lopment corporation or an apex k~oom co-o" tive -isocie approved, in eir case, in liz behalf ,by go~~t' of ih~ on the recoinhlendation -of the -neve: 'lopment' coinrnlssiorier 'torhalld: looms " - : 55ij~8 - ·other fabrics of value' not exceedi!ig 2% rupeea twenty-five per-squa,re metre - 551129 - -other fabric, of value exceeding 2% plus ri 2 per rupees twenty-fi~ per square metre· square metre -20 5512 fabrics of man-made sta-ple fibres,-' (a) woven, (b) subjected to the pro-qess of bleaghing, py~ lng, printing, shrlnk-proofing, tentering, ~t se'it~~g,c~e-' resistant" proce~slng tlr any other 'prbdltss or any two 0r more 'qf thesepro~esses, 35 (c) containing (i) corron, (ii) polyester staple fi-:bre, and (iii) ramie or ~ one or more of artifi cial staple fibres (not containing any other textile material), and (d) in which the propor-tion of polyester sta· ple fibre is more than -forty:~but~ss tlian seventy: percbnt by weight of the total ' 551!ml ··of value not exceeding rupe~ phet;tty-( • s% five per square metre ,, , "~ 58' 03 s80s '00 gauze h~ no • sub-~adinn no descriptio!' of goods rattof a~tkioal duty (i) (2) (3) (4) 58'04 5 tulles and other net juries not including woveli, knitred ott croc-h&t&d f cs, lace in the piece, in strips or in motifs 10 -laot', in or in relation t() the manufacture of which any progeslo ~ ordinarily carrieo on with the: aid of power or steam : 5804' ii - - of c~ton 5% 5804' 12 - - orman-made textile materials 10% plusfs, 2 per 15 squarem~re 58'05 embroidery in the piece in strips ott in motifs 20 -~utactured wjth the aic! of vatic21 type automatic shuttle embroidery maehines operated with the aid of power: - 5805 '11 - - embroidery oil base fabrics of silk of chapter 50, 5% /jlru the duty for the time being eri· able on hase fabrirs, if not alredy paid 5805' 12 - - embroidery on l>aic fajpricsqi wool of chapter 51 duty cor the time being leviable on bae fabri;;s, if not alrea"y paic:t 30 5805'13 - - :&pbl"( idery on base fabrics of 20% ct· tton of chapter 52, 580514 __ embroidery on base fabrics of man-duty leviable on made filament yarn of chapter bas-: fabria, it' not 54 0," fabrics of man-made staple already paid ~(;ii of cbaptet ;; 35 59'01 ~ rate of additumaj , duty " headii\8: su~~d· description of goods no ingno ---- ---- - --- --- • -tyre cord fabric ofhlgh tenacltyyarnof' polyo\ 5 mides polyestefts'~ vis cose rayon 5902'10 - ofpolyamid~s rs'4 per kilogram 5902 '20 - of polyesters rs·4 perkijogram 5902 '3° - of viscose rayon ri;2 per kilogram 10 59'03 trxtlle fabrics ·implleg nated coated cov&red or lwinated wrm plas-tics, orner than those of heading no'59'oil 15 -of bao;e fabrics of cotton : 5~3' j i - coated or laminated with preper-nil ations or low-dtmsity polyetbylen,' 5903' 19 - - other 5% 6,, the duty for 20 the time ~ leviable on base fabries, if not already paid -of base fabric of man-mack tex· tile matrriais : 5903' 111- - coated or laminated with preparations oflow-dmsity poiyethyjej'm" nil 5g03' 29 _ other 5% pllll the duty leviable on bale fabrics if not already 30 paid rubberised 'i'extile fo\brics, other than those of heading, no 59'02 5905' 10 - of ootton 5% ·35 5905'2'0 - ofmatt-made trxtil~ materials' 5% -fabrict- covered parliauy or fully with t~ile £loeb or witly preparation olotaining textile floeb : 5g06' 11 •• on bas:- fabrics of cotton " so/opiiu the duty m;,uthe time beiug leviable '7"' 00 biuie fabricll, if not already paid heading no sub-headingno descriptic-n of goods rate of additional duty ------ ----_ ------- -----(i) (r) (3) ----_ __ _-sg06· liz - - on ~ rabria ofman-made textile materiall 5 5% pliii the duty for the time being leviable' on bale fabrics; it not already paid knitred or crocheted furies, all sorts 10 --~in or in relation to the manufacture olr which any prool'is is «dinarrily carried on with the aid or power or steam : 6001· it, - - of cotton 5% 6001· 12 - - ofman-madt: textile n~teriajs 10°/ plus lb 2 -per sqllare metre nil 6001 go - other amendmentof second· schedule 5 in the principal act, in the second'schedule, in paragraph 4, for the 20 words' "sugar, tobacco, -cotton -fabrics, silk fabrics, woollen fabrie& and man-made fabrics", at both the places where they occur, the wol'da, brackets and figure "the goods described in column (3) otthe first schedule" shall be substituted additional excise duties m lieu of sales-tax are preseqtly being levied on sup!', tobacco, silk fabrics, woollen fabrics, cotton fabrics and manmade fabrics, as per the rates specified in the first schedule to the additional puties of excise (goods of special importance) act, 1957 the tarift entries in this schedule are adopted from the first schedule to the central excises and' salt act, 19k 2 it is proposed to specify the central excise tariff by a separate central excise tariff act w hieh will replace the existing tariff as con-· tained in tht" first schedule to the central excises and salt act, 1944 ~e new tariff p~oposed will be more detailed and comprehensive it is therefore necessary to make the requisite consequential changes in the first schedule to the additional duties of excise (goods of specl~ importance) act 1957, so as to conform to the entries in the new central excise tariff as regards the rates of duty, by and large, the existing duty structure has ~ preserved 3 the bul aeeks to give effect to the above object the 29th november, 1985 president's recommendation under articles 117 and 274 of the constitution of india [copy of letter no 355\2185-tru (cetb), dated the 29th november, 1985 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 further to amend the additional dutie~ of exciie (goods of special importance) act, 1957 recommencll under clause (1) of article 117 and article 274 of the constitution, the introduction of the above bill ~~~b a blll fwther to amend the additional duties of excise (goods fil special impo~ce) act, 19m (shri vi9hwanbth ptbtap s4ngh, mtnibter of fi1l4nce)

Parliament_bills

3102dff1-7ae9-5124-97a7-b3d40d76059b

bill no 111 of 2019 the dentists (amendment) bill, 2019 a billfurther to amend the dentists act, 1948be it enacted by parliament in the seventieth year of the republic of india as follows:—1 (1) this act may be called the dentists (amendment) act, 2019short title and commencement(2) it shall come into force on such date as the central government may, bynotification in the official gazette, appoint516 of 1948amendment of section 32 in section 3 of the dentists act, 1948 (hereinafter referred to as the principalact), in clause (f), the words and letter "and at least two shall be dentists registered inpart b of a state register" shall be omitted3 in section 21 of the principal act, clause (b) shall be omittedamendment of section 21104 in section 23 of the principal act, clause (b) shall be omittedamendment of section 23 statement of objects and reasonsthe dentists act, 1948 (the act) was enacted with a view to regulate the profession of dentistry section 3 of the act provides for the constitution of the dental council of india (council) for promoting dental education and dental profession in india section 31 of the act provides that the council shall maintain a register of dentists known as the indian dentists register which consists of entries in all the state register of dentists the register of dentists shall be maintained in two parts, namely, part a and part b part a consisting of all dentists possessing recognised dental qualifications and part b which contains persons not holding such qualifications but engaged in practice of dentistry as principal means of livelihood for a period not less than five years prior to the date appointed under section 322 registration under part b was allowed from a date prior to the commencement of the act ie 29th march, 1948 for the persons displaced during partition and displaced from bangladesh or repatriated from burma or ceylon after 14th april, 1957 and before 25th march, 1971 however, no person has been registered in part b after the year 1972 there are approximately 950 dentists registered in part b against 27 lakh dentists registered in part a moreover, only few states and union territories like west bengal, kerala, jammu and kashmir, puducherry, punjab and delhi have dentists registered in part b3 section 3 of the act provides that the central government nominates six members to the council as central government nominees, of whom at least two shall be dentists registered in part b of a state register the act also provides for the constitution of state dental councils with four members and joint state dental councils with two members elected from among themselves by dentists registered in part b of the state register4 in view of above, it is proposed to amend the dentists act, 1948 so as to take away the mandatory requirement of the representation of part b dentists in the council, state dental councils and joint state dental councils5 the proposed dentists (amendment) bill, 2019, provides for the following, namely:—(a) to amend clause (f) of section 3 of the act relating to membership of councilso as to omit the provision for nomination of at least two members registered in part b;(b) to omit clause (b) of section 21 of the act relating to election of four membersfrom part b to the state dental councils; and(c) to omit clause (b) of section 23 of the act relating to election of two members from part b to the joint state dental councils 6 the bill seeks to achieve the above objectivesthe 20th june, 2019 annexure extracts from the dentists act, 1948 (16 of 1948) chapter ii dental council of india3 the central government shall, as soon as may be, constitute a council consisting of the following members, namely:—constitution and composition of council(f) six members nominated by the central government, of whom at least one shall be a registered dentist possessing a recognised dental qualification and practising or holding an appointment in an institution for the training of dentists in a union territory, and at least two shall be dentists registered in part b of a state register; chapter iii state dental councils21 except where a joint state council is constituted in accordance with an agreement made under section 22, the state government shall constitute a state council consisting of the following members, namely:—constitution and composition of state councils(b) four members elected from among themselves by dentists registered in part b of the state register; 23 a joint state council shall consist of the following members, namely:—composition of joint state councils(b) two members elected from among themselves by dentists registered in part b of the state register of each of the participating states; lok sabha———— a billfurther to amend the dentists act, 1948————(shri harsh vardhan, minister of health and family welfare)

Parliament_bills

6e9f8d35-e687-596c-90fa-26ac8c46cdeb

i"~ - :""'1 '~ ~ -j' , ••• "6' " bill no 68 of 1871 the gold (control) amendment: bill, l'yii ' r a billfurthet to amend the gold (conttol) ' act, 1968 be it enacted by parliament in the twenty-second' year of the' republic of india as follows:-1 (1) this act may be called the gold (control) amendment ,act, 1971 shorttitll and commence-s (2) it shall be deemed to have come into forae on the 20th day of may, ment 1971 1968 z in section 71 of the gold (control) act, 1968 (hereinafter referred to as the principal act),-amend ment of li8c-tion 71 (i) for 8ub-section (1), the follwing sub-section shall be; and 10 shall be deemed always to have been, substituted, namely:-"(1) any gold in respect of which any provision of this aet or any rule or order made thereunder has been, or is beinlj, or is attempted to be, contravened, to~~,· with any package;' covering or receptacle in which such gol \'ij found, shall be liable to confiscation: provided that where it is established to the satisfaction of the oftlcer adjudging the confiscation that such gold or other thing belongs to a person other than the person who has, by any act or omission, rendered it liable to conftscatlon, and such act or omission was without the knowledge or connivance of the person to whom it belongs, it shall not be ordered to be confhlcated but such other action, as is authorised by this act, may be tae against the person who has, by such act or omission, rendered it liable to confiscation"; (ii) for sub-sections (2), (3) and (4), the fallowing sub-sections shall be substituted, namely: -s "(2) where any package, covering or receptacle referred to in sub-section (1) contains any other goods, such contents shall also be liable to confiscation (3) where any gold is liable to confiscation under sub-section (1), it shall be so liable notwithstanding any change in its form, 10 and where such gold is mixed with other goods in such manner that it cannot be separated from those other goods, the whole of such goods, including the gold, shall be liable to confiscation (4) on and from the commencement of the gold (control) amendment act, 1971, the proviso to sub-section (1) shall also is apply to any gold or other thing which is liable to confiscation under sub-section (2) or sub-section (3) " 3 in section 73 of the principal act, the word "twice" shall be, and shall be deemed always to have been, omitted amendment of __ tion 73 re-openlng of past conftsca uont (4) (1) where any order ma~, before the eommencement of this 20 ad,lor" theeonfiscation of any gold or other thing or giving option to pay he in lieu· therenf if! sueh that it eould not have been made if the principal act, as amended by this act, were in force on the date on which the said order was made, the ofqeer eompetent under section 78 to adjudge sueh eonfiscatlon shall, on an applieation made to him by the 25 person aggrieved by such order, let :aside the order of eodseation or as the case may be, the ol'der giving option to pay fine fine in lieu of confiscation, and also any order imposing penalty in addition to eonfiscation or giving option to pay fine in lieu thereof, and make a fresh adjudication in aceordance with the pro'visiods of the prineipal act, as amended "y 30 this act (2) the power referred to in sub-section (1) shall be exercised by the oftlcer specified therein in relation to the final order of adjudication of confiscation or giving option to pay fine in lieu thereof or imposing any penalty, whether or not such flnal order was made in appeal under sec- 3s tion 80 or in revision under section 81 or section 82 (3) every application referred to in sub-section (1) shall be made within ninety days from the commencement of this act or within such further time, not exceeding ninety days, as the officer specified in that sub-6ection may on suftlcient cause being shown, allow 40 (4) where, and ill 50 far a,dy order for the codfiacatlod of any "old or other thing, or w olitionkiven 'to pay ftne in lieu of conflseation~ or imposing any penalty is modified or reversed, the omeer specified in bitb-sectlon (1) shall make an order for sueh refund or restitution as thtl l'!ircumstances of the case may require: 45 _---provided that where the restitution of any gold or other thing is not practicablte, the said authority shall make an order for the payment to the person to whom such restitution is to be made the market value of such gold or other thing, as on the date on which the fresh adjudication is made ~ (5) nothing in this section shan apply to any confiscation made, option given to pay tine in heu of confiscation, or penalty imposed under part , xii-a of the defence of india rules, 1962 validation 5 notwithstanding any judgment, decree or order of any court, any confiscation made, penalty imposed or fine levi<>d under the gold (con-45 of 1968 trol) act, 1968, before the commencement of this act shall, in so far as it is not inconsistent with the provisions of this act, be deemed to have 10 been made, imposed or levied in accordance with the provisions of the gold (control) act, 1968, as amended 'by this act a of 1971 8 (1) the gold ~ontrol) amendment ordinance, 1971 is hereby repealed repeal and savin, • is (2) notwithstanding such repeal, anything done, any action taken or any order made under the said ordinance shall be deemed to have been done, taken or made under the corresponding provisions of the gold 45 of 1968 (control) act, 1968, as ame,nded by this act by two writ petitions and two civil appeals, the legislative competence of parliament to enact the gold (control) act, 1968, was challenged before the supreme court in addition, the constitutional validity of certain provisions of the act, namely, (i) section 8(1) which imposes a ban on the possession of primary gold, and (ii) sections 6, 16, 58, 71, 74 and 86 which respectively provide for submission of returns by pawd-brokers, filing of declarations, search, confiscation, imposition of penalty and prosecution for non-declaration of gold, was also challenged the supreme court by a judgment, delivered on the 30th march, 1971, upheld the vires of the gold (control) act, 1968 and also upheld the constitutional validity of all the sections, except that of section 71, which were impugned before that court 2 th~ invalidation of section 71, which provides for the confiscation (if gold in relation to which any provision of the act has been contravened, would have prevented the government from achieving the central object of too law, namely, prevention of the circulation of the smuggled" gold, by the administration of the gold (control) act, 1968 the gold (control) amendment ordinance, 1971, was, therefore, promulgated by the pre:::ident by that ordinance, it has been provided that where in relation to any gold any provision of the act is contravened, the gold, if belonging to the offender, would be liable to be confiscated, but where such gold belongs to an innocent person and not to the offender, such gold shall not be ordered to be confiscated but such punitive action, as is provided in the act, may be taken against the offender for the contravention of the law 3 in view of the observations made by the supreme court, the maximum fine which could be imposed in lieu of confiscation, under section 73, has also been reduced to a sum not exceeding the value of the gold 4 since the amendment of section 71 has been made retrospective, provisions have been made in the ordinance for the reopening of past adjudications of conft-cation and for fresh adjudication in the light of the provisions of the act, as amended by the said ordinance provisions for restitution or refund, where necessary, have also been made in the ordinance 5 the bill seeks to replace the said ordinance new dam; the 23rd mati, 1971 k r ganesh presidents recommendation under article 117 of the constitution of india[copy of letter no f144\10\71-gcii, dated the 26th may, 1971 from shrt k r ganesb, minister of state in the ministry of finance (vitta mantralaya men rajya mantri) to the secretary, lot sabha] the president having been infornled of the subject matter of the gold control (amendment) bill, 1971, has recommended, under clauses (1) and (3) of article 117 of the constitutidll, the introduction and consioeration of the bill by the lok sabha - -- , the bill seeks to replace the gold (control) amendment ordinance, 1971 it would not require any addition to the staff which is already in position therefore, the bill, if enacted, would not involve any recurring expenditure on the requirement of personnel and finances in addition to what is being incurred at present on the enforcement of gold control •• 2 clause 4 of the bill, however, provides for reopening of cases, as a consequence of which, in certain cases, it may become necestary either to restitute gold or other thing that may have been confiscated 1:1 the past, or where such restitution is not possible, to pay the market value of such gold or other thing it may also become necessary to refund the fine in lieu of confiscation of gold or other thing or penalty imposed in the past it is, however, not possible to anticipate accurately the net expenditure which would be involved in this process however, expenditure so involved is not likely to exceed, in any case, rupees 5 lakhs extracts from the gold (control) act,196845 of 1968 - - - - - chapter xiii confiscation and penaltiesconfisca tion of ,old 71 (1) any gold in respect of which any provision of this act or any rule or order made thereunder has been, or is being, or is attempted to be, contravened, shall be liable to confiscation (2) any package, covering or receptacle (including its other contents) in which any gold liable to confiscation under sub-section (1) is found shall also be liable to confiscation (3) where any gold liable to confiscation under sub-section (1) is mixed with other gq()ds in such manner that such gold cannot be separated from those other goods, the whole of such goods shall be liable to confiscation power to live option to pay fine in lieu of confilleation (4) any gold which is liable to confiscation under sub-section (1), shall be so liable notwithstanding any change in its form - - - - - 'l3 whenever any confiscation is authorised by this act, the officer adjudging it may, subject to such conditions as may be specified in the order adjudging the confiscation, give to the owner thereof an option to pay in lieu of confisc3tion such fine, not exceeding twice the value of the thing in respect of which confiscation is authorised, as the said officer thinks fit - - - - - -~ a bill further to amend the gold (control) act, 1968 \ [shri k r gqii8sh, minister of stale in the ministry of finance (vitta mantraiaya men rqjya mane")]

Parliament_bills

996a1d27-b652-56a4-8ecc-d48636da3759

bill no 164 of 2016 the toddy industry workers welfare bill, 2016 by dr boora narsaiah goud, mp a billto provide for welfare of toddy industry workers and for matters connected therewithbe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the toddy industry workers welfare act, 2016short title and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appointdefinitions2 in this act, unless the context otherwise requires:—(a) "board" means the toddy industry workers welfare board constituted under section 4;5(b) "employer" means by person who employs, whether directly or through another person, or whether on behalf of himself or any other person, one or more employees and who has a license for the manufacture, distribution, transport, storage or sale of toddy;10(c) "excise tree" includes the trees of mohwa, coconut, palm, palmyra, date, bagani, sago, sendhi or any tree of the species of palm or palmyra, from the fermented or unfermented juice of which toddy can be prepared;(d) "fund" means the toddy workers welfare fund constituted under section 3; (e) "manufacture" means process of preparation and collection of toddy; (f) "prescribed" means prescribed by rules made under this act;15(g) "scheme" means the toddy industry workers welfare scheme formulated under section 6;(h) "toddy" means fermented or unfermented juice drawn from an excise tree;and20(i) "wages" means emoluments which are earned by a worker while on duty or on leave with wages in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include,—(i) the cash value of any food concession; and (ii) overtime allowance, bonus and commission; and25(j) "worker" means a person who is employed on wages in connection with the manufacture, distribution, transport, storage or sale of toddy and who gets his wages, directly or indirectly, from the employer and includes any person employed by or through a contractor or through an agent in connection with the manufacture, distribution, transport, storage or sale of toddy303 (1) the central government shall, by notification in the official gazette, constitute fund to be known as the toddy industry workers welfare fund for the welfare of toddy workers(2) the fund shall consist of—constitution of toddy industry workers welfare fund(a) contribution by the central government and every state government in such ratio as may be prescribed;(b) contribution by the employer as follows—35(i) an amount equal to ten per cent of the wages for the time being payable to each worker; and(ii) an amount equal to ten per cent of the wages for the time being payable to each worker towards gratuity; and (c) contribution from workers in such ratio as may be prescribed404 (1) the central government shall constitute a board to be known as the toddy industry workers welfare board(2) the board shall consist of—constitution of the toddy industry workers welfare board(a) a chairperson, having adequate knowledge of toddy industry; (b) three persons from amongst the states where toddy trees are grown in large scale; and(c) one person representing the toddy industry workers, to be appointed by the central government in such manner as may be prescribed5(3) the board shall be responsible for administration of the fund5 the fund shall be utilized for—utilization of fund(i) providing free educational facilities to the children of workers; (ii) payment of such amount, as may be prescribed, in case a worker decides to set up his own establishment connected with the toddy industry;10(iii) providing free healthcare facilities to workers and their families; (iv) providing concessional accommodation facilities to the workers; (v) payment of disability allowance to worker who get injured during work; (vi) payment of old age pension and gratuity at such rates, as may be prescribed,to workers who have attained the age of sixty years or abvoe;(vii) payment of life insurance premium of toddy industry workers; and15(viii) payment of family pension after the death of a worker:6 (1) the central government shall, by notification in the official gazette, formulate a scheme for the welfare of toddy workers to be known as the toddy industry workers welfare scheme20formulation of toddy industry workers welfare scheme(2) the central government may, by notification in the official gazette, amend thescheme, from time to time, for carrying out the purpose of this act7 every state government and union territory administration shall conduct a survey of toddy industry workers in the state and forward the information to the central governmentstate government to conduct survey of toddy industry workers25power to make rules8 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act30(2) every rule made under this act shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule financial memorandumclause 3 of the bill provides for the constitution of a toddy industry workers welfare fund clause 4 provides for the constitution of a toddy industry workers welfare board to administer the fund clause 5 provides utilisation of fund for the welfare of toddy workers clause 7 provides that every state government and union territory administration shall conduct a survey of toddy industry workers in the state and forward the information to the central government clause 8 provides for the formulation of a welfare scheme for toddy workers the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees five hundred crore per annuma non-recurring expenditure of about rupees one hundred crore is also likely to be involved statement of objects and reasonstoddy workers are among the poorest sections of society and are wholly unorganizedtapping is seasonal that keeps them engaged only for five months there are area restrictions on them as they are allowed to sell toddy within a limited radius of the extract point also mushrooming of indian made foreign liquor shops in every nook and corner including villages, is affecting their livelihoodthe free flow of illicit liquor too had its bearing on the toddy tappers communitythey are struggling even to feed their children properly and cannot ensure quality based education due to skyrocketing price rise lack of finance and inadequate facilities are the main problems faced by the toddy tapperstoddy tappers are switching over to other trades as toddy has ceased to be a part of social life of villagers the number of toddy yielding trees have come down and the drop in the number of tappers is also proportionate the problem is lack of initiative from the government and the non-existence of a proper marketing networktheir working conditions are not safe after they become unfit to work further, they suffer a lot no social security provision is available for them there is no separate provision for payment of compensation to the toddy workers for injury sustained during the course of employment or to his legal heirs in the event of his death as a result of injuries so sustainedit has, therefore, been proposed to constitute a toddy industry workers welfare fund for the welfare and overall development of toddy industry workers in the countryhence this bill 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 welfare of toddy industry workers and for matters connected therewith————(dr boora narsaiah goud, mp)gmgipmrnd—1085ls(s4)—11-07-2016

Parliament_bills

becf1e66-cdbf-5c63-bd36-85107ea16fc5

the finance bill, 1987(as introduced in lok sabha) arrangement of oauses chapter i preljminalty clauses1 short title and commencement chap'jern rates ofincdme-tax 2 income-tax chapi'erm 3 amendment of section 2 4 amendment of secuoa 10 s amendment d aection loa 6 amendment of section n 7 amendment of leclion 32ab 8 amendment of lcction 33ab 9 amendment of section 36 10 amendmc::dt of sectioa 43b 11 insertion of new section 44bb 12 insertion of new section 44bba 13 amendment of section 45 14 amendment of section 47 is substilutioa of new section for section 48 16 amendment of section 49 17 omission of sectioa 52 18 amendment of aec:tioa 53 19 amcndmc:ot of aec:tion 54 21> amendment of section s4b 21 amendment of aec:tion s4d 22 amendment of aec:tion 54e 23 amcadmeol of aec:tion 54f 214 insenion of new aeciions s4g and 54h 25 amendment of aec:tion 55 26 amendmc:ot of aec:tion 56 n amendment of aectioa 51 28 amendment of aec:tioa 10 29 substilulion of new section for section 71 30 amendment of aectioa 72 31 substilution of new section for licciion 74 clauses 32 amendment of sectim roc 33 amendment of section 8occ 34 insertion of new seetion socca 35 amendment of seelion 800 36 amendment ofseelion bo-o n amendment of seelion 8orra 38 omission of section 8ot 39 amendment of seelionbou 40 omission of cbapier v1b 41 omission of 0iaptt:r xi 42 omissim of seclion 115 43 inseriion ex new 0i8pia' xiib 44 amendment of seelion iss 45 amendmc21t of seclion 192 46 amcndmentofseelionl94 47 amendmentofseelion 194a 48 amendment of seclion 194d 49 in8ertim of new section 194e so amcndmentofseelion 195 51 insertion of new seelion 195a s2 amendment of seclion 197 53 amendment of seclions 198,200,203,204 and 205 54 amendmentofseeiiolli99 55 amendment of seelim 202 s6 amendment of seclion 203 st lnscrtion of new seclion 203a s8 substibllion of new section for seetion 206 59 substibltion of new section for section 245a 60 amendment of seclim 2458 61 lnscrtion of new seclions 2458a to 245bd 62 amendment of seclion 24sc 63 amendment of seclion245d 64 amendment of seclion 24se 65 amendmc21t of section 24sf 66 amendment of seclion 24sh (ii insertion of new section 245ha 68 amendment of section 245k (i) omission of seetion 245m 70 in&ei1ion of new seclion 2128b 71 amcndmenl of seclion 273b 72 omission of seelion 280za 73 omission of sections 285 and 286 74 amendment of seelion 293 75 amendment d elcwnlh schedule 76 consequential amendments 77 ameddmeat of aeclion 2 78 amendment of iicciion 5 79 subllilulion of new seciioa for section 22a in ameadmenl of iicciiaa 228 81 iuedion of new seelioal22ba to 22bd 82 amendmeni of iic'jciion 22c 83 amend of iicciiaa 220 14 ameodment of iccikm 22b 85 amendmeat of iociion 22f 86 ameadmeat of iicciion 2m clauses 87 insertion of new section 22ha 88 amendment of section 22k 89 omission of section 22m 90 amendment of section 31 91 amendment of section 43 gift - tax 92 amendment of section 2 93 amendment of section 42 chapt'eriv indirfci' taxfscustoms 94 amendment of act 51 of 1975 95 auxiliary duties of customs 96 amendment of act i of 1944 97 amendment of act 5 of 1986 98 special duties of excise 99 amendment of act 58 of 1957 chapter v forfjgn exchange conservallcj'1l (i1{avfl) tax100 extent and commencement 101 definitions 102 foreign exchange conservation (travel) tax 103 power to exempt lot penalties 105 protection of action taken in good faith 1(x) power to ~e rules 107 rules and notifications to be laid before parliament chapter vi mlscellanfdusl~ amendment of act 47 of 1974 100 amendment of act 62 of 1986 the first schedule the second schedule the third schedule the r>urth schedule the finance bill, 1987 a billto give effect to the financial proposals of the central government for the financial year 1987-88 be it enacted by parliament in the lbirty-eighth year of the republic of india as fodows:- chapter i preumlnary1 (1) this act may be called the finance act, 1987 q ""6-n'01 5 (2) save as otherwise provided in this act, sections 2 to 93 shall be deemed to have come into force on the 1st day of april, 1987 chap1erit ra11!scfhndb-tax2 (1) subject to the provisions of sub-sections (2) xl (3), for the assessment year income -tax 10 commencing on the 1st day of april, 1987, income-tax shall be charged at the rares specified in part i of the first schedule (2) in the cases to wfiich sub-paragraph lor sub-paragraph it of paragraph a of part i of the first schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income 15 excccds,-(i) in a case to which the said sub-paragraph i applies, eighteen thousand rupees, and (a) in a case to which the said sub-paragraph it applies, twelve thousand rupees, then,-(t4i the net agricultural income shall be taken into account, in the manner provided in 7{) clause (b) [that is to say, as if the net agricultural income were comprised in the total income after-(;) in a case to which the said sub-paragraph i applies, the frrst eighteen thousand rupees and (ii) in a case to which the said sub-paragraph it applies, the frrst twelve thousand rupees of the total income but without being liable to tax], only for the purpose of charging income-lax in respect of the total income; and (b) the income-tax chargeable sbau be calculafed u follows:-(i) the ioial income and abe net aaricullllr8l idcome sha1l be aggregated and the amount of income-tax sbau be detrnnincd in respect of the aggregate income at the rates specified in sub-paragraph i or, u the case may be, sub-paragraph n of the said paragraph a, as if such aggregate income were abe ioi8l income; s (ii) the net agricultural income sha1l be incn:ased,-(a) in a case to which the said sub-paragraph i applies, by a sum of eighteen thousand rupees; and (b) in a case to which the said sub-paragraph ii applies, by a sum of twelve thousand rupees 10 and the amount of income-tax sball be detennined in respect of the net agricultural income as so increased at the rates specified in sub-paragraph lor, as the case may be, sub-paragraph ii of 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 accmlance with sub-clause (i) shall be is 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 (3) in cases to which the provisions of chaptes xn or chapter xii-a or sub-section (1 a) of section 161 or section 164 or section 164a or section 167a of the income-tax act, 1961 430f 1961 (hereinafter referred to as the income-tax act) apply, the tax chargeable shal1 be detennined as 20 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 oiapter or section, as the case may be (4) in cases in which tax has to be deducted under sections 193, 194, 194a, 194b, 194bb, 1940,i94e and 195 of the income-tax act at the rates in force, the deduction shall be made at the rates specified in part ii of the farst schedule 2s (5) subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated under the fu"st proviso to sub-section (5) of section 132 of the income-tax act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said act or deducted wider section 192 of the said act from income chargeable under the head "salaries" or deducted under sub-section (9) of section 30 80e of the said act from any payment referred to in the said sub-section (9) or in which the "advance tax" payable under chapter 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 so calculated, charged, deducted or computed at the rate or rates specified in part iii of the first schedule: provided that in cases to which the provisions of chapter xii or chapter xii-a or sub-35 section (la) of section 161 or section 164 {x" section 164a or section 167a of the income-tax act apply, "advance tax" shall be computed with reference to the rates imposed by this subsection or the rates as specified in that chapter or section, as the case may be (6) in the cases to which sub-paragraph i or sub-paragraph ii of paragraph a of part iii of the first schedule applies, where the assessee has, in the previous year or, if by virtue of any 40 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 agricultpral income exceeding six hundred rupees, in addition 10 tota1 income and the totai income exceeds,-(i) in a case to which the said sub-paragraph i applies, eighteen thousand rupees, and (ii) in a case to which the said sub-paragraph ii applies, twelve thousand rupees, 45 then, in calculating income-tax under the first proviso 10 sub-section (5) of section 132 of the income-tax act or in charging income-tax under sub-section (2) of section 174 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 "8tes in force,-(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, 8'i if the net agricultural income were comprised in the total income after,-5 (i) in a case to which the said sub-paragraph i applies, the first eighteen thousand rupees,and (ii) in a case to which the said sub-paragraph n applies, the frrst twelve thousand rupees, 10 of the total income but without being liable to tax], only for the purpose of calculating, charging or computing such income-tax or, as the case may be, "advance tax" in respect of the totai income; and (b) such income-tax or, as the case may be, "advance tax" shall be so calculated, charged or computed as follows:-15 (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 sub-paragraph i or, as the case may be, sub-paragraph ii of the said paragraph a, as if such aggregate income were the total income; (ii) the net agricultural income shall be increased, -20 (a) in a case to which the said sub-paragraph i applies, by a sum of eighteen thousand rupees; and (b) in a case to which the said sub-paragraph ii applies, by a sum of twelve thousand rupees, and the amount of income-tax or "advance tax" shall be determined in respect of the net 25 agricultural income as so increased at the rates specified in the said sub-paragraph lor, as the case may be, the said sub-paragraph n, as if the net agricultural income as so increased were the total income; (iii) the amount of income-tax or "advance tax" detc:rmined in accordance with subc1awje (i) shall be ~ by the amount of income-tax or, as the case may be, "advance 30 tax" detamined in accordance with sub-clawje (ii) and the sum so arrived at shall be the income-tax or, as the case may be, "advance tax" in respect of the iotal income (l) for the purposes of this section and the first schcdule,-35 (a) "company in which the public are substantially interested" means a company within the meaning of clause (18) of section 2 of the income-tax act, and includes a subsidiary of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year; 40 (b) "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, 1987, has made the p-escnbed arrangements for the declaration and payment within india of the dividends (including dividends on preference shares) payable out of such income in accordance with the provisions of section 194 of the act; (c) "insurance commission" means any remmeration or rew-d, whether by way of commission or odaerwise, for soliciting or procuring insurance business (including buiideaa relating to the continuance renewal or revival of policies of insurance); ~ "investmedt company" means a company whose gross total income (as defmed in section 80b of the income-tax act) cmsists mainly of income which is chargeable under the heads "interest on securities" "income from house property", "capital gains" and "income from other 1oui'ccls"; (e) "net agricultural income", in relation to a person, means the total amount of s agricultural income, from whatever soun:e derived of that person compured in acc<x'dance with the rules contained in part iv of the fust schedule; (f) "lax-free security" means any security of the central govmunent issued or declared to be income-lax free, 01' any security of a slate government issued income-tax free, the income-lax whereon is payable by the state government; 10 (g) "trading company" means a company whose business consists mainly in dealing in goods or merchandise manufactured, produced or procossed by a person other than that company and whose income atuibutable to such business included in its gross total income (as defmed in section 80b of the income-tax act) is not less than fifty-one per cent of the amount of such gross total income; (irj all other words and expressions used in this section or in the first schedule but 15 not defmed in this sub-section and defined in the income-tax act shall have the meanings respectively assigned to them in that act cham'erm dirocr taxes income-tax20 3 in section 2 of the income-tax act,-allmdlllflll of!ledioo2 (a) in clause (22), with effect from the 1st day of april, 1988,-(i) in sub-clause (e), f(x' the words", being 8 person who has a subslantial interest in the company,", the words and brackets "or to any concern in which such shareholder is a member or a partner and in which he has 8 substantial interest (hereafter in this clause referred to as the said concem)" shall be substibltod; 25 (ii) in sub-clause (ii), after the words "8 shareholder", the words "(x' the said concern" shall be inserted; (iii) after explq1lqtion 2, the following explanation shall be inserted, namely:-'explanation 3- for the purposes of this clause,-30 (a) "concern" means a hindu undivided family, or a ftrm or an association of persons or 8 body of individuals or 8 company; (b) a person shall be deemed to have a subslantial interest in 8 concern, other than a company, if he is at any time during the previous year, beneficially entitled to not less lhan twenty per cent of the income of such concern;'; (b) in clause (24), aft& sub-clause (u), the following sub-clause shall be inserted wilh effect from the 1st day of april, 1988 namely:-35 34 of 1948 "(x) any sum received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the employees' slate insurance act, ]948 or any other fund for the welfare of such employees;" : 40 (c) afta'clause (29), the following clauses sbail be inserted with effect from the 1st day of april 1988 namely:-'(29a) "long-term capital asset" means a capital asset which is not a short-tenn capital asset; (29b) "long-term capital gain" means capital gain arising from the transfer of a long-5 tenn capital asset;'; (d) afta' clause (36), the following clause shall be inserted namely:--'(364) "public sector company" means any corporation established by or under any central state or provincial act or a government company as dermed in section 617 of the companies act, 1956;'; 10f1956 10 (e) in clause (42a), before the explanation, the following proviso shall be inserted with effect from the 1st day of april, 1988 namely:-'provided that in the case of a share held in a company, the provisions of this clause shall have effect as if for the words "thirty-six months" the words "twelve months" had been substituted'; 15 (f) after clause (42a), the following clause shall be inserted with effect from the 1st day of april, 1988, namely:-'(428) "short-term capital gain" means capital gain arising from the transfer of a short-term capital asset;';, (g) in clause (47) with effect from the 1st day of april, 1988,-(i) in sub<lause (iv), the word "or" shall be inserted at the end; (u) after sub<lause (iv), the following sub-clauses and explanation shall be inserted namely:-'(v) any transaction involving the allowing of the possession of any immovable property 10 be taken or retained in part performance of a contract of the nature referred to in section s3a of the transfer of property act, 1882; or 40fl882 25 (vi) any transaction (whether by way of becoming a member of or acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement or in any other manner whatsoever) which has the effect of ii'8nsferring, or enabling the enjoyment of, any immovable property explamtion- for the purposes of sub<lauses (v) and (vi), "immovable property" shall have the same mearung as in clause (d) of section 269ua;' 30 4 in section 10 of the income-tax act,--arnadrjauof sedion 10 (a) afk2- clause (lob), the following clause shall be inserted, namely:-h(loc) any payment received by an employee of a public sector company at the time of his vohmtary retirement in accordance with any scheme which the centta1 government may, having regard 19 the economic viability of such company and other relevant cucumstancca approve in this behalf;"; (b) in clause (15),-35 (i) in sub<lause (ii),-(a) in the opening paragraph for the words, brackets and figures "the post office savings bank (cumulative time deposits) rules, 1959" the words and figures "the post office cumulative ttme deposit rules, 1981" shall be substituted and shall be deemed to ha'le been substituted with effect from the 1st day of april, 1983; (b) in the proviso for the words brackets and figures "in item (3) in the tabje below rule 3 of the post office savings banks rules, 1965", the words and fjgul'es "in item 6 in the table below rule 4 of the post office savings account rules 1981" s shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april 1983; (ii) in sub-clause (iv) af~ item (g) and the explanalion thereto the following item shall be inserted, name1y:-"(h) by any public sector company in respect of such bonds or debentures and subject to such conditions, including the condition that the holder of such bonds or 10 debentures registers his name and the holding with that company as the central government may, by notification in the official gazette, specify in this behalf;"; (c) in clause (17)-(i) in sub-clause (i) the word "and" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of april 1986; 15 (ii) for sub-clause (ii) the following sub-clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of april 1986, namely:-"iii) any allowance received by any person by reason of his membership of parliament under the members of parliament (constituency allowance) rules 1986; (iii) all other allowances not exceeding six hundred rupees per month in the aggregate received by any person by reason of his membership of any state legislature 20 or of any committee thezeof which the central government may by notification in the official gazette specify in this behalf;" arnen:knmtof 5 in section loa of the income-tax act in the explanation occurring at the end after sectim loa clause (ii) the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april 1981 namely:-25 '(iii) "manufacture" includes any-(a) process or (b) assembling or (e) recording of programmes on any disc tape perforated media or other information storage device' 6 in section 27 of the income-tax act for clause (iii) the following clauses shall be substituted with effect from the 1st day of april 1988 namely:-30 "(iii) a member of a co-operative society company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme of the society company or association as the case may be shall be deemed to be the owner of that building or part thereof; (iiia) a person who is allowed to take or retain possession of any building or part thereof 35 in part performance of a conb:act of the nature referred to in section 53a of the transfer of property act 1882 shall be deemed to be the owner of that building or part thereof; 40f 1882 (iiib) a person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in clause (f) of section 269ua, shall be deemed to be the owner of that building or part thereof;" 40 (a) in sub-section (1 )-(i) for the words "deduction of" the words brackets and figures "deduction (such deduction being allowed before the loss if any brought forward from earlier years is set off under section 72) of' shall be substituted; 5 (ii) the following proviso shall be inserted at the end, namely:-"provided that where such assessee is a fmn or any association of persons or any body of individuals the deduction under this section shall not be allowed in the computation of the income of any partner, or as the case may be any member of such fmn associatio;l of persons or body of individuals "; 10 (b) in sub-section (2) for clause (ii) the following clauses shall be substituted, namely:-'(ii) "new ship" or "new aircraft" includes a ship or aircraft which before the date of acquisition by the assessee was used by any other person, if it was not at any time previous to the date of such acquisition owned by any person resident in india; 15 (iii) "new machinery or plant" includes machinery or plant which before its installation by the assessee was used outside india by any other person, if the following conditions are fulftlled namely:-(a) such machinery or plant was not at any time previous to the date of such installation by the assessee, used in india; 20 (b) such machinery or plant is imported into india from any country outside india; and (c) no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under this act in computing the total income of any person for any period prior to the date of the installation of the machinery or plant by the assessee; 25 (iv) "tea board" means the tea board established under 'section 4 of the tea act, 1953;'; 19 of 1953 (c) in sub-section (3), in clause (a) for the words "as increased by an amount equal to the depreciation, if any, debited in the audited profit and loss account; and", the following shall be substituted, namely:-"as increased by the aggregate of -30 70f1964 (;) the amount of delrciation; (ii) the amount of incom~tax paid (x" payable, and provision therefor; (iii) the amount of surtax paid or payable under the companies (profits) surtax act, 1964; (iv) the amounts carried to any reserves, by whatever name called; (v) the amount or amounts set aside to provisions made for meeting liabilities, 35 contingenci~ or commitments; (vi) the amount by way of provision for losses of subsidiary companies; and (vii) the amount (x" amounts of dividc:21ds paid (x" propo8ed if any debited to the profit and loss account; and as reduced by any amount (x" amounts withdrawn from reserves or provisions if such amounts are credited to the profit and loss account; and"; 40 (d) after sub-section (5), the fonowing sub-sections shall be inserted, namely:-'(sa) any amount standing to the credit of the assessee in the deposit account shall not be allowed to be withdrawn before the expiry of a period of five years from the date of deposit except for the purposes specified in the scheme and in the circumstances specified below:-5 (a) closure of business; (b) deadt of an assessee; (c) partition of a hindu undivided family; (d) dissolution of a finn; (e) liquidation of a company 10 (5b) where any amount standing to the aedit of the assessee in the deposit account is utilised by the assessee for the purposes of any expenditure in connection with the eligible business or p-ofession in accordance with the scheme, such expenditure shall not be allowed in computing the income chargeable under the head "profits and gains of business or profession"'; 15 (e) in sub-section (6),-(i) for the words "is not utilised in accordance with the scheme", the words "is not utilised in accordance with, and within the time specified in, the scheme" shall be substiblted; (ii) the wmds "within that previous year," shall be omitted an ed iirn ofsectim 33ab 8 in section 33ab of the incometax act, in sub-section (5), for the words, figures and 20 letters "assessment year commencing on the 1st day of april, 1986, and the four assessment years next following that assessment year", the words, figures and letters "assessment years commencing on the 1st day of april, 1986 and the 1st day of april, 1987" shall be substituted with effect from the 1st day of april, 1988 9 in section 36 of the income-tax act, in sub-section (j), after clause (v), the following clause shall be inserted with effect from the 1st day of april, 1988, namely:-aaddlienc:l sectim36 2'; '(va) any sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date explanalion- for the purposes of this clause, "due date" means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's 30 account in the relevant fund under any act, rule order or notification issued thereunder or under any standing order award, contract of service or otherwise: 35 10 in section 43b of the income-tax act, before the explanation, the following provisos amcmnidc:l shan be inserted with effect from the 1st day of april 1988 namely:-sectim 438 "provided that nothing contained in this section shall apply in relation to any sum referred to in clause (a) which is actually paid by the assessee on or before the due date applicable in his case for furnishing the return of income under sub-section (j ) of section 139 in respect of the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return: provided further that no deduction shall, in respect of any sum referred to in clause (b) be allowed unless such sum has actually been paid during the previous year on or 40 before &he due date as defined in the explmtojion below clause (va) of sub-section (1) of section 36" 11 in the incom~tax act, after section 44b, the following section shall be inserted and lnsa1inocnew shall be deemed to have been inserted with effect from the 1st day of april, 1983, namely:--seam44bb 5 '44bb (1) notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43a, in the case of an asaesscc engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, minecal oils, a sum equal to ten per cenl of the aggregate of the amowlts specified in su1>-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head "profits and gains of business or profession": sj1rial povisinb' = pins in cxliii1!1c1i::t wilhlhe bisini:is oc ~ de, oc miruai oils provided that this su1>-section shall not apply in a case where the provisions of section 42 10 or section 44d or section lisa or section 293a apply for the purposes of computing profits or gains or any other income referred to in those sections (2) the amounts referred to in sub-section (j) shall be the following, namely:-15 (a) the amount paid or payable (whether in or out of india) to the assessee or to any person on his behaff on account of the provision of services and facilities in connection with, or supply of plant and machinery on hire used or to be used in the prospecting for, or extraction or production of, mineral oils in india; and ' (b) the amount received or deemed to be received in india by or on behalf of the assessee on account of the provision of services and facilities in connection with, or supply of plant and machinery on hire used or to be used in the prospecting for, or extraction or production of, mineral oils outside india 20 explanation-for the purposes of this section,-(;) "plant" includes ships, aircraft, vehicles, drilling units, scientific apparatus and equipment, used for the purposes of the said business; (ii) "mineral oil" includes petroleum and natural gas' 12 in the income-tax act, after section 44bb (as directed to be inserted by clause 11), the imejtmoc 2'; following section shad be inserted with effect from the 1st day of april, 1988, namely:-newsl'dim 44bba '44bba (1) notwithstanding anything to the conlfary contained in sections 28 to 43a, in the case of an assessee, being a non-resident, engaged in the business of operation of aircraft, a sum equal to five per cent of the aggregate of the amounts specified in subsection (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head "profits and gains of business or profession" 30 (2) the amounts referred to in sub-section (j) shall be the following, namely:-spx:iai povisiat fer axnjuing pofiis&n1 gainsoc!he ~of clpci'liiioo of aiaail in !he ~ofldl­(a) the amount paid or payable (whether in or out of india) to the assessee or to any ~ person on his behalf on account of the carriage of passengers, live-stock mail or goods from any place in india; and (b) the amount received or deemed to be received in india by or on behalf of the assessee on account of the carriage of passengers, live-stock, mail or goods from any 35 place outside india' 13 in section 45 of the income-tax act, with effect from the 1st day of april, 1988,-amcmrnentof &edion45 (a) in sub-section (1), for the figures, letters and word "54e and 54f", the figures, lellers and word "54e, 54f, 54g and 54h" shall be substituted; (b) after sub-section (2) the following sub-sections shall be inserted, namely:-'(3) the profits or gains arising from the transfer of a capital asset by a person to a firm or other association of persons or body of individuals (not being a company or a co-operative society) in which he is or becomes a partner or member, by way of capital contribution or otherwise shall be chargeable to tax as his income of the previous year in which such transfer takes place and for the purposes of section 48, the amount recorded in the books of account of the flttn, association or body as the value of the capital as~et shall be deemed to be the full value of the consideration received or accruing as a result of 5 the transfer of the capital asset (4) the profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on the dissolution of a fmn or other association of persons or body of individuals (not being a company or a co-operative society) or otherwise, shall be chargeable to tax as the income of the fmn, association or body, of the previous year 10 in which the said transfer takes place and, for the purposes of section 48, the fair market value of the asset on the date of such transfer shall be deemed to be the full value of the consideration received or accruing as a result of the transfer 15 20 (5) notwithstanding anything contained in sub-section (1) where the capital gain arises from the transfer of a capital asset being a transfer by way of compulsory acquisition under any law, or a transfer the consideration for which was determined or approved by the central government or the reserve bank of india, and the compensation or the consideration for such transfer is enhanced or further enhanced by any court, tribunal or other authority the capital gain shall be dealt with in the following manner, namely:-25 (a) the capital gain computed with reference to,the compensation awarded in the fll'st instance or, as the case may be, the consideration determined or approved in the first instance by the ·central government or the reserve bank of india shall be chargeable as income under the head "capital gains" of the previous year in which the transfer took place; and (b) the amount by which the compensation or consideration is enhanced or further enhanced by the court, tribunal or other authority shall be deemed to be income chargeable under the head "capital gains" of the previous year in which such amount is received by the assessee explanation-for the purposes of this sub-section,-30 (i) in relation to the amount referred to in clause (b) the cost of acquisition and the cost of improvement shall be taken to be nil; (it) the provisions of this sub-section shall apply also in a case where the transfer took place prior to the lst day of april, 1988; (iii) where by reason of the death of the person who made the transfer, or for any 35 other reason the enhanced compensation or consideration is received by any other person the amount referred to in clause (b) shall be deemed to be the income, chargeable to tax under the head "capital gains", of such other person' alnadnldd 14 in section 47 of the income-tax act clause (ii) shall be omitted with effect from the ~41 1st day of april 1988 40 substilutk:mof 15 for section 48 of the income-tax act, the following section shall be substituted with ~leciimb effect from the 1st day of april 1988 namely:-'48 (1) the income charpble under the head "capital gains" shall be computed-(a) by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely:-seddl48 moded ampdidl m di:daim (i) expenditure incurred wholly and exclusively in cannection with such transfer; (ii) the coil of acquisition ex the asset and the colt of any ~t thereto; (b) where the capital gain arises from the transfer of a long-term capital asset (hereafter in this section referred to, respectively, as long·trrm capital gain and long-term capil'l1 asset) by making the funher deductions specilird in sub-section (2) (2) the deductions referred to in clause (b) of sub-section (l) are the following, 5 namely:-(a) where the amount of long-term capital gain arrived at after making the deductions under clause (a) of sub-section (l) does not exceed ten thousand rupees, the whole of such amount; (b) in any other case, ten thousand rupees as increased by a sum equal to,-10 (i) in respect of long-term capital gain so arrived at relating to capital assets, being buildings or lands or any rights in buildings or lands or gold, bullion or jewellery,-(a) in the case of a company, ten per cenl of the amount of such gain in excess of ten thousand rupees; (b) in the case of any other assessee, fifty per cenl of the amount of such gain in excess of ten thousand rupees; 15 (ii) in respect of long-term capital gain so arrived at relating to other capital assets,-(a) in the case of a company, thirty per cen~ of the amount qf such gain in excess of ten thousand rupees; 20 (b) in any other case, sixty per cenl of the amount of such gain in excess of ten thousand rupees: provided that where the long-term capital gain relates to both categories of capital ac;scl~ referred to in sub-clauses (i) and (ii), the deduction of ten thousand rupees shall be allowed in the following order, namely:-2'i (1) the deduction shall first be allowed against long-term capital gain relating to the assets mentioned in sub-clause (i); (2) thereafter, the balance, if any, of the said ten thousand rupees shall be a1lowoo as deduction against long-term capital gain relating to the assets mentionoo in subclause (ii), 30 and the provisions of sub-clause (ii) shall apply as if references to ten thousand rupees therein were references to the amount of deduction allowed in accordance with clauses (1 ) and (2) of this proviso: 3s 40 provided further that, in relation to the amount referred to in clause (b) of sub-section (5) of section 45, the initial deduction of ten thousand rupees under clause (a) of this sub-section shall be reduced by the deduction already allowed under clause (a) of section 80t in the assessment for the assessment year commencing on the ]st day of april ]987 or any earlier assessment year or, as the case may be, by the deduction allowed under clause (a) of this sub-section in relation to the amount of compensation or consideration referred to in clause (a) of sub-section (5) of section 45 and references to ten thousand rupees in clauses (a) and (b) of this sub-section shall be construed as references to such reduced amount, if any (3) the deductions specified in sub-section (2) shall be made also for the purposes of computing any loss under the head "capital gains" in so far as it pertains to any longterm capital asset and, for this purpo~ any reference in that sub-section to the amount of long-term capital gain arrived at after malting the deductions under clause (a) of sub-section (1) shall be construed as reference to the amount of loss arrived at after making the said deductions' amendment 16 in section 49 of the income-tax act, in sub-section (1 ) in clause (iii) for sub-clause of section 49 (b) the following sub-clause shan be substituted with effect from the 1st day of april 1988, 5 namely:-"(b) on any distribution of assets on the dissolution of a finn, body of individuals, or other association of persons, where such dissolution had taken place at any time before the 1st day of april, 1987, or" omission of section 52 17 section 52 of the income-tax act shall be omitted with effect from the 1st day of 10 april, 1988 18 in section 53 of the income-tax act, with effect from the 1st day of april, 1988,-arnerdment of section 53 (a) in the opening paragraph,-(i) after the words "assessee being an individual", the words "or a hindu undivided family" shall be inserted; 15 (it) for the words and brackets "capital asset (other than a short-tenn capital asset)", the words "long-term capital asset" shall be substituted; (b) the following explanation shall be added at the end namcly:-"explanation-in this section and in sections 54, 54b, 54d, 54e, 54f, 54g and 54h, references to capital gain shall be construed as refercnces to thc amount of capital 20 gain as computed under clause (a) of sub-section (1) of section 48" 19 in section 54 of the income-tax act, with effect from the 1st day of april, 1988,-amendment of section 54 (a) in sub-section (1 )-(i) for the words "where, in the case of an assessee being an individual", the words, brackets and figure "subject to the provisions of sub-section (2) where in the case of an 25 assessee being an individual or a hindu undivided family" shall be substituted; (li) the explanation at the end shall be omitted; (b) for sub-section (2) the following sub-section shall be substituted namely:-"(2) the amount of the capital gain which is not appropriated by the assessee towards the purchase of the new asset made within one year before the date on which the transfer 30 of the original asset took place, or which is not utilised by him for the purchase or construction of the new asset before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit being made in any case nol later than the due date applicable in the case of the assessee for furnishing the return of income under sub-section (1) of section 139] in an account in 35 any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the central government may, by notif1c8lion in the official gazette, frame in this behalf and such return shall be accompanied by proof of such deposit; and, for the purposes of sub-section (1), the amount, if any, already utilised by the assessee for the purchase or consuuction of the new asset together with the amount so deposited shall be 40 deemed to be the cost of the new asset: provided that if the amount deposited under this sub-section is not utilised wholly or partly for the purchase or construction of the new asset within the period ~ified in sub-section (1) ihen,-(i) the amount not so utilised shall be charged wider section 45 as the income of the previous year in which the period of three years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid explanajion-where any amount becomes chargeable under section 45 in accordance 10 with the proviso to this section, then,-(a) for the purposes of the deductions to be made under clause (b) of sub-section (1) of section 48, the initial deduction of ten thousand rupees under sub-section (2) of that section shall not be admissible; and (b ) nothing contained in section 53 shall apply in relation to such amount" 15 20 in section 548 of the income-tax act, with effect from the 1st day of april, 1988,-amendment of section 54b (a) in sub-section (1) for the words "where the capital gain arises", the words, braclcets and figure "subject to the provisions of sub-section (2) where the capital gain arises" shall be substituted; (b) for sub-section (2) the following sub-section shall be substituted, namely:-20 15 30 "(2) the amount of the capital gain which is not utilised by the assessee for the purchase of the new asset before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit being made in any case not later than the due date applicable in the case of the assessee for furnishing the return of income under sub-section (j) of section 139] in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the central government may,by notification in the official gazette, frame in this behalf and such return shall be accompanied by proof of such deposit; and, for the purposes of sub-section (1) the amount, if any, already utilised by the assessee for the purchase of the new asset together with the amount so deposited shall be deemed to be the cost of the new asset: provided that if the amount deposited under this sub-section is not utilised wholly or partly for the purchase of the new asset within the period specified in sub-section (1) then,-(i) the amqunt not so utilised shall be charged under section 45 as the income of 35 the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid 40 exp/anation- where any amount becomes chargeable under section 45 in accordance with the proviso to this sub-section, then, for the purposes of the deductions to be made under clause (b) of sub-section (1) of section 48, the initial deduction of ten thousand rupees under sub-section (2) of that section shall not be admissible" 21 in section 540 of the income-tax act, with effect from the 1st day of april, 1988,-amendment of section b ie 540 (a) in sub-section (1) for the words "where the capital gain arises", the words, rac ets 45 and figure "subject to the provisions of sub-section (2), where the capital gain arises" shall be substituted; (b) for 8ub-section (2) the following sub-section shall be substituted namely:-"(2) the amount of the capital gain which is not utilised by the assessee for the purchase or construction of the new asset before the date of furnishing the return of income under section 139 shall be deposited by him before furnishing such return [such deposit being made in any case not later than the due dme applicable in the case of the s assessee for furnishing the return of income under sub-section (1) of section 139] in an account in any such bank or institution as may be specified in and utilised in accordance with, any scheme which the central government may, by notification in the official gazette, frame in this behalf and such return shall be accomp::micd by proof of such deposit; and, for the purposes of sub-section (1) the amount, if any, already utilised by 10 the assessee for the purchase or construction of the new asset togcther with the amount so deposited shall be deemed to be the cost of the new asset: 15 provided that if the amount depositf'd under this sub-section is not utilised wholly or partly for the purchase or construction of the new asset within the period specified in sub-scction (i), then,-(;) the amount not so utilised shall be charged under section 45 as the income of the previous year in which the period of three years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid 20 explanaiion~ where any amount becomes chargeable under section 45 in accordance with the proviso to this sub-section, then, for the purposes of the deductions to be made under clause (b) of sub-section (1) of section 48, the initial deduction of ten thousand rupees under sub-section (2) of that section shall not be admissible n in section 54e of the income-tall act, with effect from the 1st day of april 1988-(a) in sub-section (1) for the words "capital asset, not being a short-term capital asset", the words "long-term capital asset" shall be substituted; (b) in sub-section (2) for the words "capital assets other than short-term capital assets", the words "long-term capital assets" shall be substituted; 30 (c) sub-sections (3) (4) and (5) shall be omitted; (t!) sub-section (6) shall be renumbered as sub-section (3) and in that sub-section as so renumbered, the words, brackets letters and figure "or clause (a) or clause (b) of subsection (3)" shall be omitted 13 in section 54f of the income-tax act, with effect from the 1st day of april, 1988-amadmont ol-=cion 54p (a) in sub-section (1 )-35 (i) for the words "where in the case of an assessee being an individual" the words brackets and figure "subject to the provisions of sub-section (4) where in the case of an assessee being an individual or a hindu undivided family" shall be substituted; (ii) after the words "penod of one year before or", the words "two years" shall be inserted; 40 (iii) in the ezpianajion,-fa) clause (i) shall be omitted; (8) in clause (ii) the brackets and figures "(ii)" shall be omiued; (b) in sub-section (2) for the words "one year", the words "two years" shall be substituted; (c) after sub-section (3) thl~ folluwing sub-section shall be inserted namcly:-5 "(4) the amount of tilt: liet consideration which is not appropriatcd by the assessee towards the purcha~c of the new a~set made within onl: year before the dalc on which the transfer of thc original asset took place, or which is not utilised by him for the purchase or construction of the new asset bcfore the date of furnishing the return of income under section 139, shall be d:posilcd by him before furnishing such return [such deposit being 10 made in any case not latcr than the due date applicable in the case of the assessee for furnishing the return of income undcr sub-section ( i) of section 139] in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the central government may, by notification in the official gazetle, frame in this behalf and such return shall be accompanied by proof of such deposit; and, for the 15 purposes of sub-section (1) the amount, if any, al'eady utilised by the assessee for the purchase or construction of the new asset together with the amount so deposited shall be deemed to be the cost of the new asset: provided that if the amount deposited under this sub-section is not utilised wholly or partly for the purchase or construction of the new asset within the period specified in sub-20 section (1) then,-(i) the amount by which -(a) the amount of capital gain arising from the transfer of the original asset not charged under section 45 on the basis of the cost of the new asset as provided in clause (a) or, as the case may be clause (b) of sub-section (1) 25 exceeds (b) the amount that would not have been so charged had the amount actually utilised by the assessee for the purchase or construction of the new asset within the period specified in sub-section ( i ) been the cost of the new asset, shall be charged under section 45 as income of the previous year in which the period of 30 three years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw the unutilised amount in accordance with the scheme aforesaid explanation - where any amount becomes chargeable under section 45 in accordance with sub-section (2) or sub-section (3) or the proviso to this sub-section, then, for the 35 purposes of the deductions to be mad,: unjcr clause (b) of sub-section (1) of section 48, the initial deduction of len thousand rupees under sub-section (2) of that section shall not be admissible" 24 after section 54f of the income-lax act the following sections shall be inserted with insertion of effect from the 1st day of april, 1988, namely:-new sections 54gand54h 40 45 ext;mptio~ of captalgams on transfer of assets in cases of shiftina of industria[ ~ area '54g (1) subject to the provisions of sub-section (2) where the capilal gain arises from the transfer of a long-tenn capital asset, being machinery or plant or building or land or any rights in building or land used for the purposes of the business of an induslrial undertaking situate in an urban area, effected in the course of, or in consequence of, the shifting of such industrial undertaking (hereafter in this section referred to as the original asset) to any area (other than an uiban area) and the assessee has within a period of one year before or three years after the da1e on which die transfer took piace-(a) purchased new machinery or plant for the pwposcsof business of the induslrial undc:r1aking in the area to which ibe said unciea1akina is shifted; (b) acquired building or land or constructed building for the purposes of his business in the said area; (c) shifted the original asset and transferred the establishment of such undertaking 10 such area; and (d) incurred expenses on such oth~ purpose as may be specified in a scheme framed by 5 the ccnttal government for the purposes of this section, ·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 be dealt with in accordance with the following provisions of this section, that is 10 say,-(;) if the amount of the capital gain is greater than the cost and expenses incurred in 10 relation to all or any of the purposes mentioned in clauses (a) to (d) (such 'cost and expenses being hereafter in this section referred to as the new asset), the difference between the amount of the capital gain and the cost of the new asset shall be charged under section 45 as the income of the previous year; and for the purpose of computing in respect of the new asset any capital gain arising from its transfer within a period of three 15 years of its being purchased, acquired, constructed or transferred, as the case may be, the cost shall be nil; or (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; and for the purpose of computing in respect of the new asset any capital gain arising (rom its transfer within a 20 period of thrcc years of its being purchased acquired constructed or transferred, as the case may be, the cost shall be reduced by the amount of the capital gain explanalion- in this sub-section, "urban area" means any such area within the limits of a municipal corpordtion or municipality as the central government may, having regard to the population, concentration of industries need for proper planning of the area 25 and other relevant factors by general or special order declare to be an urban area for the purposes of this sub-section (2) the amount of capital gain which is not appropriated by the assessee towards the cost and expenses incurred in relation to all or any of the purposes mentioned in clauses (a) to (d) of sub-section (1) within one year before the date on which the transfer 30 of the original asset took place, or which is not utilised by him for all or any of the purposes aforesaid before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit being made in any case not later than the due date applicable in the case of the assessee for furnishing the return of income under sub-section (1) of section 139] in an account in any such bank or institution as may be specified in and utilised in accordance with any scheme which the 35 central government may, by notification in the official gazette, frame in this behalf and such return shall be accompanied by proof of such deposit; and for the purposes of subsection (1) the amount if any already utilised by the assessee for all or any of the purposes aforesaid together with the amount so deposited shall be deemed to be the cost of the new asset: 40 provided that if the amount deposited under this sub-section is not utilised wholly or partly for all or any of the purposes mentioned in clauses (a) to (d) of sub-section (1 ) within the period specified in that sub-section then-(j) the amount not so utilised shall be charged under section 45 as the income of the previous year in which the period of three years from the date of the transfer of the 45 original asset expires; and (ii) the assessee shall be entitled to withdraw such amount explanatwn- where any amount becomes chargeable under section 45 in accordance with the proviso to this sub-section, then, for the purposes of the deductions to be made under clause (b) of sub-section (j) of section 48, the initial deduction of len thousand rupees under sub-section (2) of that section shall not be admissible 54h the capital gains arising from the transfer of a capital asset, being shares in a company, to any such public sector company, as the central government may, by notification in the official gazette, specify, shall be exempt from the tax chargeable under section 45' 25 in section 55 of the income-tax act, with effect from the 1st day of april, 1988,-excmptioo of capital gains on lninsfer of shares to public sector companies amendment of section 55 10 (a) in sub-section (j), in clause (b), for the words ' "cost of any improvement", in relation to a capital asset,-', the following shall be substituted, nameiy:-, " cost of any improvement" ,-(1) in relation to a capital asset being goodwill of a business shall be taken to be nil; and 15 (2) in relation to any other capital asset,-'; (b) in sub-section (2), for the opening portion, the following shall be substituted, namely:-'for the purposes of sections 48 and 49, "cost of acquisition",-(a) in relation to a capital asset, being goodwill of a business,-20 (j) in the case of acquisition of such asset by the assessee by purchase from a previous owner, means the amount of the purchase price; and (jj) in any other case, shall be taken to be njl; (b) in relation to any other capital a~set,-' 26 in section 56 of the income-tax act, in sub-scction (2), after clause (ib), the amendment of section 56 2<; following clause shall be inserted with effect from the 1st day of april, 1988, namely:-'(jc) income referred 10 in sub-clause (x) of clause (24) of section 2, if such income is not chargeable 10 income-tax under the head "profits and gains of business or profession";' 27 in section 57 of the income-tax act, after clause m, the following clause shall be amendment of section 57 inserted, with effect from the 1st day of april, 1988, namely:-30 'ria) in the case of income of the nature referred to in sub-clause (x) of clause (24) of section 2 which is chargeable to income-tax under the head "income from other sources", deductions, so far as may be, in accordance with the provisions of clause (va) of sub-section (1) of section 36;' 28 in section 70 of the income-tax act, with effect from the 1st day of april, 1988,· amendment of section 70 35 (a) in sub-section (1 ),-(i) the brackets and figure "( j)" shall be omitted; (ii) the words 'other than "capital gains" , shall be omitted; (b) sub-section (2) shall be omitted 29 for section 71 of the income-tax act, the following section shall be substituted with effect from die 1st day of april, 1988, namely:-subi;tilution of new section for 5cction 7l sci off ofloss from one ~aaainst income from another "71 where in respect of any assessment year, the net result of the computation under any head of income is a loss, the assessee shall, subject to the provisions of this chapter, be entided to have the amount of such loss set off against his income, if any, assessable for 5 thai assessment year under any olher head" amendrnmt of aec:rian 72 30 in section 72 of the income-tax act, in sub-section (j ), the portion beginning with the words "where the assessee" and ending with the words "of that section or" shall be omitted with effect from the 1st day of april, 1988 31 for section 74 of the income-tax act, the following section shall be substituted 10 with effect from the 1st day of april, 1988, namely:-subltiaem f:a new sec:iion for section 74 losses under the head "capilal gains" 74 (1) where in respect of any assessment year, the net result of the computation under the head "capital gains" is a loss to the assessee and such loss cannot be or is not wholly set off against income under any other head of income in accordance with the provisions of section 71, so much of the loss as has not been so set off or, where he has no income under 15 any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year, and-(a) it shall be set off against income, if any, under the head "capital gains" assessable for that assessment year; and (b) if the loss cannot be wholly so set off, the amount of loss not so set off shall be 20 carried forward to the following assessment year, and so on (2) no loss shall be carried forward under this section for more than eight assessment years immediately succeeding lhe assessment year for which the loss was first computed (3) any loss computed under the head "capital gains" in respect of the assessment year commencing on the 1st day of april, 1987, or any earlier assessment year which is carried 25 forward in accordance with the provisions of this section as it stood before the 1st day of april, 1988, shall be dealt with in the assessment year commencing on the 1st day of april, 1988, or any subsequent assessment year as foliows:-(a) in so far as such loss relates to short-term capital assets, it shall be carried forward and set off in accordance with the provisions of sub-sections (1) and (2); 30 (b) in so far as such loss relates to long-term capital assets, it shall be reduced by the deductions specified in sub-section (2) of section 48 and the reduced amount shall be carried forward and set off in accordance with the provisions of sub-section (1) but such carry forward shall not be allowed beyond the fowth assessment year immediately succeeding the assessment year for which the loss was fll'st computed' 35 32 in section soc of the income-tax act, with effect from the 1st day of april, 1988,-amendmau ofloclicn soc ~ in sub-section (2), for clause (h), the following clause shall be substituted, namely:-'(h) where the assessee is an individual or a hindu undivided family or where the assessee is an association of persons or a body of individuals consisting, in either case, 40 only of husband and wife governed by the system of community of property in force in the union lerritorics of dadra and nagar haveli and goa daman and diu any sums paid in the previous year by such assessee out of his or its income chargeable to 1ax,-(;) as subscription to any such security of the central government as that government may, by notification in the official gazette, specify in 1his behalf: or (ii) for the purposes of purchase or construction of a residential house property the construction of which is completed after the 31st day oj march, 1987, and the income from which is chargeable to tax 1dldel' the head "income from house property" (or which would, if it had not been used for the assessee's own resi~"have been chargeable to tax under s that head), where such payments are made towards or by way of - (a) any instalment or part payment of the amount due under any self-fmancing or other scheme of any development authority, housing board or other authority engaged in the construction and sale of house property on ownership basis; or 10 (b) any instalment or part payment of the amount due to any company or c0-operative society of which the assessee is a shareholder or member towards the cost of the house property allotted to him; or (c) re-payment of the amoldlt borrowed by the assessee from-(1) the central government or any state government, or (2) any bank, including a co-operative bank, or (3) the life insurance corporation, or 15 (4) any public company formed and registered in india with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in india for residential purposes which is approved for the purposes of cmuse (viii) of sub-section (1) of section 36, or 20 (5) any company in which the public are substantially interested or any cooperative society, where such company or co-operative society is engaged in the business of financing the construction of houses, or (6) the assessee's employer where such employer is a public company; 25 (d) stamp duty, registration fee and other expenses for the purpose of transfer of such house property to the assessee, but shall not include any payment towards or by way of -(a) the admission fee, cost of share and initial deposit which a shareholder of a company or a member of a co-operative society has to pay for becoming such shareholder or member; or 30 (b) the cost of the land except where the consideration for the purchase of the house property is a composite amount and the cost of the land alone cannot be separately ascertained; or 35 (c) the cost of any addition or alteration to or renovation or repair of the house property which is carried out after the issue of the completion certificate in respect of the house property by the authority competent to issue such certificate or after the house property or any part thereof has either been occupied by the assessee or any other person on his behalf or been let out; or (d) any expenditure in respect of which deduction is allowable under the provisions of section 24; , ; 40 (b) in sub-section (4), in clause (ii), for the words brackets leuer and figure "referred to in clause (g) of sub-section (2)" the words brackets letters and figure "refoted to in clause (g) or clause (h) of sub-section (2)" shall be substituted; (c) after sub-section (6) and the explanaj;ons below that sub-section, the following sub-sections shall be inserted, namely:-'(7) in the case of an assessee referred to in clause (h) of sub-section (2), -(a) where any sums specified in sub-clause (ii) of that clause, with reference to which the deduction under sub-section (1) has been allowed are refunded to or received 5 back by the assessee in any previous year (hereinafter referred to as the relevant previous year), then,-10 (i) no deduction shall be allowed to the assessee under sub-section (1) with reference to any of the sums, specified in that sub-clause, paid in the relevant previous year; and (ii) the aggregate amount of the deductions so allowed in respect of the previous year or previous years preceding the relevant previous year shall be deemed to be the income of the assessee of the relevant previous year and shall be chargeable to tax under the head "income from other sources"; (b) where the house property referred to in sub-clause (ii) of that clause is 15 transferred by the assessee before the expiry of five years from the end of the financial year in which possession of such property is obtained by him, then,-(i) no deduction shall be allowed to the assessee under sub-section (1) with reference to any of the sums, specified in that sub-clause, paid in the previous year in which the transfer is so made; and 20 (ii) the aggregate amount of the deductions allowed under sub-section (j ) with reference to the sums specified in that sub-clause in respect of the previous year or previous years preceding the previous year referred to in sub-clause (i) of this clause shall be deemed to be the income of the assessee of the previous year in which the transfer is made and shall be chargeable to tax under the head "income 2;i from other sources"; (c) where the aggregate of any sums specified in sub-clause (ii) of that clause exceeds an amount of ten thousand rupees a deduction under sub-section (1) shall be allowed with reference to so much of the aggregate as does not exceed an amount of ten thousand rupees 30 (8) in this section,-(a) "life insurance corporation" means the life insurance corporation of india established under the life insurance corporation act, 1956; 31 of 1956 (b) "public company" shall have the same meaning as in section 3 of the companies act, 1956; 35 1 of 1956 (c) "transfer" shall be deemed to include also the transactions referred to in clause (j) of section 269ua' 33 in section 80cc of the income-tax act,-amendment of section socc (a) in sub-section (3) ill clause (c) for the words, figures and letters "the 1st day of april, 1987", the words, figures and letters "the lst day of april, 1990" shall be substituted; 40 (b) in suh-section (5), for the words "five years", the words "three years" shall be substituted 34 in the income-tax act after section socc, the following section shall be inserted lnnrtianof with effect from the 1st day of april, 1988, namely:-new aectim bocca "socca (1) where an assessee, being-(a) an individual, or (b) a hindu undivided family, or s (c) an association of pezsons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the union tmitories of dadra and'nagar haveli and goa daman and diu, 10 has in the previous year deposited out of his income chargeable to tax any amount in accordance with such scheme as the central government may, by notification in the official gazette, specify in this behalf (hereafter in this section referred to as the national savings scheme), he shall, in accordance with, and subject to, the provisions of this section, be allowed a deduction in the computation of his total income of an amount equal to fifty per cent of so much of the deposits (excluding interest accrued and credited to the assessee's account) as do not exceed the amount of'twenty thousand rupees in the previous year is 20 (2) where any amount standing to the credit of the assessee under the national savings scheme in respect of which a deduction has been allowed under sub-section (1) together with the interest accrued on such amount is withdrawn in whole or in part in any previous year, an amount equaito fifty per cent of the amount so withdrawn shall be deemed to be the income of the assessee of that previous year in which such withdrawal is made and shall, accordingly, be chargeable to tax as the income of that previous year explanajion - for the removal of doubts, it is hereby declared that interest on the deposits made under the national savings scheme shall not be chargeable to tax except in the manner and to the extent specified in sub-section (2) " amerulment of section 8og 35 in section 80g of the income-tax act, in sub-section (5), in clause (i) for the words, brackets, figures and letter "or clause (23c)", the words, brackets, figures and letters "or clause (23aa) or clause (23c)" shall be substituted with effect from the 1st day of april, 1988 36 in section 80-0 of the income-tax act, with effect from the 1st day of april, 1988,-amendment of section 80-{) (a) in the opening paragraph,-30 (i) the portion beginning with the words "or having been received in convertible foreign exchange outside india" and ending with the words "and dealings in foreign exchange," shall be omitted; (ii) for the words "so received in, or brought into, india", the words "so received in 35 india" shall be substituted; (b) after the second proviso, the following proviso shall be inserted, namely:-"provided also that such income is received in india within a period of six months from the end of the previous year, or where the commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unab~e ~o do 40 so within the said period of six months, within such further period as the commissioner may allow in this behalf"; (c) in the explanation, for clause (ii), the following clause shall be substituted, namely:-'(ii) "foreign enterprise" means a person who is a non-resident' amendment ofsectim sorra 37 in section 80rra of the income-tax act in sub-section (1) for the words "of an amount equal to fifty per cent thereof' the following shall be substituted with effect from the 1st day of april 1988 namely:-5 "of an amount equal to,-(i) fifty per cent of the remuneration; or 46 of 1973 (ii) seventy-five per cent of such remuneration as is brought into india by, or on behalf of, the assessee in accordance with the foreign exchange regulation act, 1973, and any rules made thereunder, whichever is higher" omission of section sur 38 section 80t of the income-tax act shall be omitted with effect from the 1st day of 10 april, 1988 amadrnent ofsectim sou 39 in section 80u of the income-tax act, in sub-section (1) for the words "ten thousand rupees", the words "ftfteen thousand rupees" shall be substituted with effect from the 1st day of april, 1988 omission of 40 chapter vib of the income-tax act shall be omitted with effect from the 1st day of 15 chapter vib april, 1988 omission of chaptcrxi 41 chapter xi of the income-tax act shall be omitted with effect from the 1st day of april, 1988 omission of 42 section 115 of the income-tax act shall be omitted with effect from the 1st day of section 115 april, 1988 w 43 in the income-tax act, after chapter xiia, the following chapter shall be inserted with effect from the 1st day of april, 1988, namely:-insertion of newchapter xiib 'chapter xim special provisions rfla ting to certain companiesspecial povisdis relating to certain companies 115j (1) notwithstanding anything contained in any other provision of this act, where 25 in the case of an assessee being a company the total income as computed under this act in respect of any previous year relevant to the assessment year commencing on or after the 1st day of april 1988 (hereafter in this section referred to as the relevant previous year) is less than thirty per cent of its book profit, the total income of such assessee chargeable to tax for the relevant previous year shall be deemed to be an amount equal to thirty per cenl of 30 such book profit explanation- for the purposes of this section, "book profit" means the net profit as shown in the profit and loss account for the relevant previous year prepared in accordance with the provisions of parts ii and iii of the sixth schedule to the companies act, 1956, as 1 of 1956-increased by -(a) the amount of income-tax paid or payable, and the provision therefor; or 35 (b) the amolults carried to any reserves, by whatever name called; or (c) the amount or amounts set aside to provisions made for meeting liabilities, contingencies or commitments; or (d) the amount by way of jxovision for loss of subsidiary companies; or (t) the amount or amounts of dividends paid or proposed; or 40 (f) the amount or amounts of expenditure relarable !o any income to which any of the provisions of chapter m applies, if any such amount is debited to the profit and loss account, and as reduced by,-(i) the amount or amounts withdrawn from reserves or provisions; or 5 (ii) the amount or amounts of income to which any of the provisions of chapter m applies, if any such amount is credited to the profit and loss account (2) nothing contained in su~section (1) shad affect the determination of the amounts in relation to the relevant previous year to be carried forward to the subsequent year or years 10 under the provisions of sub-section (2) of section 32 or sub-section (3) of section 32a or clause (ii) of su~section (1) of section 72 or section 13 or section 14 or sub-section (3) of section 14a or su~section (3) of section 80j: 44 in section 155 of the income-tax act, su~section (12) shall be omitted with effect from the 1st day of april, 1988 arnakimmt of sectim 155: 15 45 in section 192 of the income-tax act, with effect from the 1st day of june, 1981,-amrndmenl of section 192 (a) after sub-section (1), the following sub-sections shall be inserted, namely :-20 25 '(2) where, during the fmancial year, an assessee is employed simultaneously under more than one employer, or where he has held successively employment under more than one employer, he may furnish to the person responsible for making the payment referred to in sub-section (1) (being one of the said employers as the assessee may, having regard to the circumstances of his case, choose), such details of the income under the head "salaries" due or received by him from the other employer or employers, the tax deducted at source therefrom and such other particulars, in such form and verified in such manner as may be prescribed, and thereupon the; person responsible for making the payment referred to above shall take into account the details so furnished for the purposes of making the deduction under sub-section (1 ) 30 (2a) where the assessee, being a government servant or an employee in a public sector undertaking, is entitled to the relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1), such particulars, in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall compute the relief on the basis of such particulars and take it into account in making the deduction under sub-section (1 ) 35 40 (2b) where an assessee who receives any income chargeable under the head "salaries" has, in addition, any income chargeable under any other head of income (not being a loss under any such head) for the same financial year, he may send to the person responsible for making the payment referred to in sub-section (1) the particulars of such other income and of any tax deducted thereon under any other provision of this chapter, in such form and verified in such manner a may be prescribed, and thereupon the person responsible as aforesaid shall take such other income and the tax, if any, deducted thereon also into account for the purposes of making the deduction under sub-section (1): provided that this sub-section shall not in any case have the effect of reducing the tax deductible from the income under the head "salaries" below the amount that would be so deductible if the othcr income and the tax dcducted thereon had not been taken into account'; 45 (b) in sub-section (3), after the words, brackets and figure "in sub-section (j)", the words, brackets, figures and letters "or sub-section (2) or sub-section (2a) or sub-section (2b)" shall be inserted amelldnllllol '"" in aecdoo 194 of die incomo-ux act, in the rust proviso, in clause (bj, for the wmis of ieciion 194 "one thousand rupees", the words "two thousand five hundred rupees" shall be substituted with ·effect from the 1st day of june, 1987 47 in section 194a of the i:lcome-tax act, with effect from the 1st day of june, 1987,-amendmau ofsectim 194a (a) in sub-section (1), after the proviso, the following explanation shall be inserted, s namdy:-'explanalioll -for the purposes of this section, where any income by way of interest as aforesaid is credited to any account whether called "interest payable account" or "suspense account" or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the 10 account of the payee and the provisions of this section shall apply accordingly'; (b) in sub-section (3), in clause (i), for the words "one thousand rupees", the words "two thousand five hundred rupees" shall be substituted 15 48 in section 1940 of the income-tax act after the proviso the following proviso shall be inserted with effect from the 1st day of june, 1987, namely :-amendment of section 194d "provided further that no deduction shall be made under this section in a case where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year to the account of or to the payee does not exceed five thousand rupees" 49 after section 1940 of the income-tax act, the following section shall be inserted with 20 effect from the 1st day of june 1987, namely ;-inrertion of new section 194e other incomes 'l94e (1) any person not being an individual or a hindu undivided family who is responsible for paying to a resident any income by way of -2s (a) fees for professional services, or (b) royalty or (c) fees for technical services, or (d) rent, or (e) commission (not bein!; insurance commission referred to in section 194d) or brokerage or (f) payments for goods supplied to government or any local authority or any 30 corporation or body established by or under a central state or provincial act or any company shall at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode whichever is earlier deduct income-tax thereon at the rates in force: 35 provided that no deduction shall be made under this section -(a) from any payments made as aforesaid before the 1st day of june 1987; or (b) where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the pel'son referred to in this sub-section to the account of or to the payee, does not 40 exc:eed-,ii) five thousand rupees, in the case of fees for professional services referred to in clause (a); or (ii) five thousand rupees, in the case of royalty or fees for technical services referred 10 respectively in clause (b) and clause (c); or (iii) thirty-six thousand rupres, in the case of rent referred to in clause (d); or (iv) five thousand rupees, in the case of commission or brokerage referred to in clause (e); or (v) one hundred thousand rupees, in the case of payment for goods referred to in 5 clause (f) (2) in this section, -(a) "professional services" means services rendered by a person in the course of carrying on a legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or such other profession as is 10 notified by the board for the purposes of section 44aa; (b) "royalty" shall have the same meaning as in explanation 2 below clause (vi) of sub-section (1 ) of section 9; (c) "fees for technical services" shall have the same meaning as in explanation 2 below clause (vii) of sub-section (1) of section 9; 15 20 (d) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land or any building (including factory building), together with furniture, fittings and the land appurtenant theteto, whether or not such building is owned by the payee, and which is chargeable to income-tax as the income of the payee under the head "income from house property" or "income from other sources"; (e) "commission or brokerage" includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or for any services in the course of buying or selling of goods or in the course of any transaction relating to any asset, valuable article or thing 2'i exp/anajion-for the purposes of this section, where any income as aforesaid 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 income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly' so in section 195 of the income-tax act, with effect from the 1st day of june, 1987,-30 ammdme:nt of sectioo 195 (a) for sub-section (1) the following sub-section shall be substituted, namely:-35 '( j) any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest on securities) or any other sum chargeable under the provisions of this act (not being income chargeable under the head "salaries"or dividends) shallat the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whicheva is eardia, deduct income-tax thereon at the rates in force 40 explanation -for the purposes of this section, where any interest or other sum as aforesaid is credited to any account, whether called "interest payable account" or "suspense account" or by any other name; in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly'; (b) in sub-section (2),-45 (i) for the words "by general or special order" the words "in the prescribed manner" shall be substirutcd; (il) the following proviso shall be inserted at the end, namely :-"provided that this sub-section shall not apply to any payment to a foreign company by way of interest referred to in clause (v) or royalty referred to in clause (vi) or fees for technical savices referred to in clause (vii) of sub-section (1) of section 9" 5 51 after section 195 of the income-tax act, the following section shall be inserted with effect from the 1st day of june, 1987, namely :-insertion of new section 195a income jli!yable "net ofux" 10 "195a where, under an agreement or other arrangement, the tax chargeable on any income referred to in the foregoing provisions of this chapter is to be borne by the person by whom the income is payable then for the purposes of deduction of tax under those provisions such income shall be increased to such amount as would, after deduction of tax thereon at the rates in force for the fmancial year in which such income is payable, be equal to the net amount payable under such agreement or arrangement" 52 in section 197 of the income-tax act with effect from the 1st day of june, 1987,-amendment of section 197 (a) in sub-section (1 )-15 (i) for the words "where in the case of any income of any person other than a company", the words, brackets figure and letter "subject to rules made under sub-section (2a) where, in the case of any income of any person other than a company" shall be substituted: 20 (ii) in clause (a) for the figures and letter "194d", the figures and letters "194d, 194e" shall be substituted: (b) after sub-section (2) the following sub-section shall be inserted, namely :-"(2a) the board may, having regard to the convenience of assessees and the interests of revenue, by notification in the official gazette, make rules specifying the cases in which, and the circumstances under which, an application may be made for the grant of a certificate under sub-section (j ) and the conditions subject to which such certificate may 2s be granted and providing for all other matters connected therewith" 53 in sections 198,200,203,204 and 205 of the income-tax act after the figures and letter" 194d", the word, figures and letter", section 194e" shall be inserted with effect from the 1 st day ofj une, 1987 amendment of sections 198200 203,204 iiild 205 amendment of section 199 54 in section 199 of the income-tax act with effect from the 1st day of june, 30 1987,-- (a) after the figures and letter "194d", the word, figures and letter ", section 194e" shall be inserted: (b) for the words "made for the immediately following assessment year under this act", the words "made under this act for the assessment year for which such income is assessable" 35 shall be substituted 55 in section 202 of the income-tax act, with effect from the 1st day of june, 1987,-amendment of section 202 (a) for the words "levy tax", the words "recover tax" shall be substituted: (b; after the figures and letter "i94d", the word, figures and letter", section 194e" shall be~ ~ ammdrnent 56 in section 203 of the income-tax act for the portion beginning with the words "shall, of section 203 at the time of credit" and ending with the words "dividend to a shareholder", the following shall be substituted with effect from the 1st day of june, 1987, nameij:~ "shall, within such period as may be ~bed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder" 5 berticnof 57 in the income-tax act, after section 203, the following section shall be inserted with newlectim effect from the 1st day of june, 1987, namely:-203a t ax-decluction -=oounl number 10 "203a (1) every person deducting tax in accordance with the provisions of sections 192 to 194, section 194a, section 194b section 194bb, section 194c, section 1940 section 194e and section 195, if he has not been allotted any tax-deductioo account number shall within such time as may be prescribed, apply to tl ~ income-tax officer for the allotment of a tax- deduction account number (2) where a tax-deduction acc-ount number has been allotted to a person, such person shall quote such number,-(a) in all challans for the payment of any sum in accordance with the provisions of 15 section 200; (b) in all cenificates issued in accordance with the provisions of section 203; (c) in all the returns delivered in accordance with the provisions of sections 206, 206a and 206b to any income-tax authority; and (d) in all other documents pertaining to such transactions as may be prescribed in the 20 interests of revenue" 58 for section 206 of the income-tax act the following section shall be substituted with effect from the 1st day of june, 1987 namely:-25 subslitution of new section forsectim 206 pmms dcductin& lax tofumish jfticrlbed 'rewms "206 the prescribed person in the case of every office of government, the principal officer in the case of every company the prescribed person in the case of every local authority or other public body or association every private employer and every other person responsible for deducting tax under the foregoing provisions of this chapter shall prepare, within the prescribed time after the end of each financial year, and deliver or cause to be delivered to the prescribed income-tax authority such returns in such form and verified in such manner and setting forth such particulars as may be prescribed" 30 59 for section 245a of the income-tax act the following section shall be substituted with effect from the 1st day of june, 1987, namely :-subslitutian of new aection for section 245a '245a in this chapter, unless the context otherwise requires-definitions (a) "bench" means a bench of the settlement commission; (b) "case" means any proceeding under this act for the assessment or re-assessment of any 35 person in respect of any year or years or by way of appeal or revision in connection with such assessment or re-assessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 24sc is made: provided that where any appeal or application for revision has been preferred after the expiry of the period specified for the ftling of such appeal or application for revision under this act 40 and which has not been admitted such appeal or revision shall not be deemed to be a proceeding pending within the meaning of this clause; (c) "chairman" means the chairman of the settlement commission; (d) "income-tax authority" means an income-tax authority specified in section 116; (e) "member" means a member of the settlement commission, and includes the chairman and a vice-chairman; (f) "settlement commission" means the income-tax settlement commission constituted undez section 245b; (g) "vice-chairman" means a vice-chairman of the settlement commission' 5 amendment ofsoction 2458 60 in section 245b of the income-tax act, in sub-section (1) the brackets and words '(hereafter in this chapter referred to as "the settlement commission")' shall be omitted with effect from the 1st day of june, 1987 61 after section 245b of the income-lax act, the following sections shall be inserted with effect from the 1st day of june, 1987, namely:-"245ba (1) subject to the other provisions of this chapter, the jurisdiction, powers and authority of the settlement commission may be exercised by benches thereof insertion of new sections 2458alo 245bd juri!dicim and powers of settlement commission (2) subject to the other provisions of this section, a bench shall be presided over by the chairman or a vice-chairman and shau consist of two other members: (3) the bench for which the chainnan is the presiding officer shall be the principal 15 bench and the other benches shall be known as additional benches (4) notwithstanding anything contained in sub-sections (1) and (2) the chairman may authorise the vice-chairman or other member appointed to one bench to discharge also the functions of the vice-chairman or, as the case may be, other member of another bench (5) notwithstanding anything contained in the foregoing provisions of this section, and 20 subject to any rules that may be made in this behalf, when one of the persons constituting a bench (whether such person be the presiding officer or other member of the bench) is unable to discharge his functions owing to absence, illness or any other cause or in the event of the occurrence of any vacancy either in the office of the presiding officer or in the office of one or the other members of the bench, the remaining two persons may function 25 as the bench and if the presiding officer of the bench is not one of the remaining two persons, the senior among the remaining persons shall act as the presiding officer of the bench: provided that if at any stage of the hearing of any such case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a 30 bench consisting of three members, the case or matter may be referred by the presiding officer of such bench to the chainnan for transfer to such bench as the chairman may deem fit (6) subject to the other provisions of this chapter, the places at which the principal bench and the additional benches shall ordinarily sit shall be such as the central 35 government may by notification in the official gazette, specify vice-chairman 10 leta cjwrmanor 245bb (1) in the event of the occurrence of any vacancy in the office of the chairman by reason of his death, resignation or otherwise, the vice-chairman or, as the case may be, such one of the vice-chairmen as the central government may, by notification in the official gazette, authorise in this behalf, shall act as the chainnan until the date on which a 40 new chairman, appointed in accordance with the provisions of this chapter to fill such vacancy, enters upon his office id dischlr&e his functions in certain circumstances (2) when the chairman is unable to discharge his functions owing to absence, illness or any other cause, the vice-chairman or, as the case may be, such one of the vice-chairmen as the centtal government may, by notification in the official gazeue, authorise 45 in this behalf, shall discharge lile functions of the chairman until the date on which the chairman resumes his duties 24sbc on the application of the assessee or the corrmissioner and after notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the chairman may transfer any case pending before one bench, for disposal, to another bench 5 powcrof owirmanro transfer cases fromooe benchro another decisionrobe by majcrity 10 245bo 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 make a reference to the chairman 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 settlement commission and such point or points shall be decided according to the opinion of the majority of the members of the settlement commission who have heard the case, including those who first heard it" 62 in section 245c of the income-tax act, with effect from the 1st day of june, 1987,-amendment ofsectim 245c 15 (;) in sub-section (1), for the proviso, the following proviso shall be substituted, namely:-"provided that no such application shall be made unless, -(a) the assessee has furnished the return of income which he is or was required to furnish under any of the provisions of this act; and (b) the additional amount of income-tax payable on the income disclosed in the 20 application exceeds fifty thousand rupees"; (ii) for sub-sections (1b) and (ic), the following sub-sections shall be subslituted, namely: -"(1 b) where the income disclosed in fhe application relates to only one previous year,-2'5 (i) if the applicant has not furnished a return in respect of the total income of that year (whether or not an assessment has been made in respect of the total income of that year), then, except in a case covered by clause (iii), tax shall be calculated on the income disclosed in the application as if such income were the total income; 30 (ii) if the applicant has furnished a return in respect of the total income of that year (whether or not an assessment has been made in pursuance of such return), tax shall be calculated on the aggregate of the total income returned and the income disclosed in the application as if such aggregate were the total income; 35 40 (iii) if the proceeding pending before the income-tax authority is in the nature of a proceeding for re-assessment of the applicant under section 147 or by way of appeal or revision in connection with such re-assessment, and the applicant has not furnished a return in respect of the total income of that year in the course of such proceeding for re-assessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income (1 c) the additional amount of income-tax payable in respecl of the income disclosed in the application relating to the previous year referred to in sub-section (1 b) shall be, -(a) in a case referred to in clause (i) of that sub-section, the amount of tax 45 calculated under that clause; (b) in a case referred to in clause (u) of that sub-section, the amount of tax calculated under that clause as reduced by the amount of tax calculated on the total income returned for that year; (c) in a case referred to in clause (iii) of that sub-section, the amount of tax calculated under that clause as reduced by the amount of tax calculated on the total income assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147" 63 in section 2450 of the income-tax act, with effect from the 1st day of june, 1987,-amendmenl of section 2450 5 (a) after sub-section (4), the following sub-section shall be inserted, namely :-"(5) subject to the provisions of section 245ba, the materials brought on record before the settlement commission shall be considered by the members of the concerned bench before passing any order under sub-section (4) and, in relation to the passing of such order, the provisions of section 245bo shall apply"; 10 (b) in sub-section (6), for the words "tax or penalty", the words "tax, penalty or interest" shall be substituted; (c) in sub-section (8), after the words "passed by the settlement commission", the words, brackets and figures "and nothing contained in the proviso to sub-section (1) of section 186 shall apply to the cancellation of the registration of a firm required to be made in pursuance of any such directions as aforesaid" shall be inserted 15 64 in section 245e of the income-tax act, for the proviso, the following proviso shall be substituted with effect from the 1st day of june, 1987, namely:-amendmenl of section , 245e "provided that no proceeding shall be r~-opened by the settlement commission under this section if the period between the end of the assessment year to which such a proceeding relates and the date of application f~r settlement under section 245c exceeds nine years" 20 6s in section 245f of the income-tax act, with effect from the 1st day of june, 1987,-amendment of sec lion 245f (a) in sub-section (3), the words "or by way of advance tax" shall be omitted; (b) sub-sections (5) and (6) shall be omitted 66 in section 245h of the income-tax act, with effect from the 1st day of june, 1987,-amendmenl ofscction 245h (a) in sub-section (1), the following proviso shall be inserted at the end, namely :-2s "provided that no such immunity shall be granted by the settlement commission in cases where the proceedings for the prosecution for any such ,offence have been instituted before the date of receipt of the application under section 245c"; (b) after sub-section (1 ), the following sub-section shall be inserted, namely :-"( la) an immunity granted to a person under sub-section (1) shall stand withdrawn 30 if such person fails to pay any sum specified in the order of settlement passed under subsection (4) of section 2450 within the time specified in such order or within such further time as may be allowed by the settlement commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this act shall apply as if such immunity had not been granted"; 35 (c) in sub-~tion (2), the words "has not complied with the conditions subject to which the immunity was granted or that such person" shall be omitted 67 after section 245h of the income-tax act, the following section shall be inserted with effect from the 1st day of june 1987, namely :-insertion of ncwsection 245ha "245ha (1) the settlement commission may, if it is of opinion that any person who 40 made an application for settlement under section 245c has not co-operated with the power of settlemenl commission settlement commission in the proceedings before it, send the case back to the inoome-tax officer who shall thereupon dispose of the case in acccxdance with the provisions of this act as if no application undtz section 24sc had been made (2) for the purposes of sub-section (1) the income-cax officei' shall be cnti1jed to use all the materials and other information produced by the assessee before the settlement commission or the results of the inquiry held or evidence recorded by the settlement commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before the income-tax officcl' or held or recorded by him in the course of the proceedings before him 10 (3) for the pwposes of the time-limit under sections 149, 153, 154, iss and 231 and for the pwposes of payment of interest under sections 243 and 244, in a case referred to in sub-section (1) the period commencing on and from \he date of the application to the settlement commission under section 245c and ending with the date of receipt by the income--tax officer of the ordtz'of the settlement commission sending the case back to 15 the income-tax officer shall be excluded; and where the assessee is a farm, for the pwposes of the time--limit for cancellation of regisb'ation of the farm under sub-section (1) of section 186, the period aforesaid shall likewisr, be excluded" 68 in section 245k of the income--tax act, with effect from the 1st day of jwle,'1987-amnirnent ofleclion 2451( (a) in clause (ii) the word "or" shall be added at the end; 20 (b) aftez clause (li), the following clause shall be inserted, namely ;-"(iii) the case of such person is sent back to the income-tax officer by the settlement cnmmission under section 245ha n omission of 69 section 245m of the income-tax act shall be omitted with effect from the 1st day of section 245m june 1987 25 70 in the income-tax act after section 272b, the following section shall be inserted with insertiooof effect from the lst day of june 1987 namely:-tlewlecbm 2128b 'p~for failure 10 -i, '!h di;''''),~ "272bb ( 1 ) if a person fails to comply with the provisions of section 203a he shall on an order passed by the income-tax officer pay by way of penalty a sum which may extend to five thousand rupees f ~ o sectkm 203a 30 (2) no order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter n 71 in section 273b of the income-tax act for the words figures and letter "section 272b amendment of section or" the words figures letters and brackets "section 272b or sub-section (1) of section 272bb 273b or" shall be substituted with effect from the 1st day of june 1987 35 72 section 280za of the income-tax act shall be omitted with effect from the 1st day of omismnof section april 1988 28ctza 73 sections 285 and 286 of the income-tax act shall be omitted with effect from the 1st ~2fj day of june 1987 and 286 74 in section 293 of the income-tax act, the word "assessment" shall be omitted and amendment 40 shall be deemed to have been omitted with effect from the 1st day of march, 1987 ofsccti6n 293 75 in the eleventh schedule to the income-tax act, with effect from the 1st day of april, ~=::t 1988, -schedule, (a) in item 5 the following explanation shal! be inserted at the end, namely ;-'explanation-"blended flavouring concentrates" shall include, and shall be deemed always to have included, synthetic essences in any fonn ': (b) in item 22, in the explanation for the words ", for data processing and for transmission and reception of messages", the words brackets, figures and leltcrs "and for data processing (not being computers within the meaning of section 32ab)" shall be substituted | | consequential | 76 ||-----------------------------|----------------------------------------|--------|| the | following amendments (being amendments | of || a | | || consequential nature) shall | be | || amendmenls | made | || in the income-tax act, - | 5 | |(a) (i) in section 32a, in the explanation below sub-section (2b) clause (b ) shall be omitted; (ii) in section 54e in explanation 1 below sub-section (1) in clause (d ), the explanation shall be omitted; (iii) in section 80l, in sub-section (1) in clause (ii) the explanation shall be 10 omitted; (iv) in section 193 in the proviso, in clause (iib) the explanation shall be omitted; (b) with effect from the 1st day ofjune, 1987,-(i) in section 272a, in sub-section (2) in clause (a) for the words figures and letter", section 285, section 285s or section 286", the words, figures and letter "or 15 section 285s" shall be substituted; (ii) in the fourth schedule, in part s, -(j) for the figures and brackets "206(2) ", in the heading at the beginning, the figures "206" shall be substituted; (2) in rule 7, the words brackets and figure "sub-section (j ) of' shall be omitted; 20 (e) with effect from the 1st day of april, 1988-(i) in section 2, in clause (18), in sub-clause (b), in item (8) in sub-item (e) for the words, brackets, letter and figures "where such subsidiary company fulfils the conditions laid down in clause (b) of section 108", the words "if the whole of the share capital of such subsidiary company has been held by the parent company or by its 25 nominees throughout the previous year" shall be substituted; (ii) in clause (il) of sub-section (4) of section loa in clause (i) of the explanation below section 44c, in sub-section (2) of section 75, in clause (b) of sub-section (2) of section 77 in section 80, in sub-section (3) of section 139, in clause (iv) of subsection (2) of section 141a, in sub-clause (iv) of clause (b) of sub-section (1) of section 143, in sub-section (4) of section 155, and in section 157, for the words, 30 brackets and figures "sub-section (l) of section 74", the words, brackets and figures "subsection (1) or sub-section (3) of section 74" shall be substituted: (iii) in section 41 in sub-section (5) the words 'or under the head "capital gains'" shall be omitted; (iv) in section 73, in the explanation occurring at the end, for the words, brackets 35 and figures "other than an investment company, as defined in clause (il) of section 109", the words 'other than a company whose gross total income consists mainly of income which is chargeable under the heads "interest on securities", "income from house property", "capital gains" and "income from other sources" , shall be substituted; 40 (v) in section 155, in sub-section (loa), for the words "capital asset, not being a short-teon capital asset", the words "long-tenn capital asset" shall be substituted; (vi) in section 236a ,-(1) for the words, braclcets and figures "in the case of an institution or fund referred to in clause (iii) of sub-section (2) of section 104", the words "where seventyfive per cent of the share capital of any company is throughout the previous year 4s beneficially held by an institution <x' fund established in india for a charitable pwpose the income from dividend whereof is exempt under ici;tion 11" shall be substituted; (2) for the words"by such a company as is refemd to in the said clause", the words "by such company" shall be substituted; 5 (vii) in section 246, in sub-section (2), in clause (a), the words and figures "or an order under section 104, made against the assessee, being a company" shall be omitted~ (viii) in section 280zb, in explanation 2, clause (a) shall be omitted wealth-tax27ofl957 77 in section 2 of the wealth-tax act, 1957 (hereinafter referred to as the wealth-tax act), amendment 10 in clause (m), the following explanation shall be inserted at the end, with effect from the 1st ohection2 day of april, 1988, namely :-"explanation- a building or part thereof referred to in clause (iii), clause (iiia) or clause (iiib) of section 27 of the income-tax act shall be includible in the net wealth of the person who is deemed under the said clause to be the owner of that building or part thereof;" 15 78 in section 5 of the wealth-tax act, in sub-section (1), after clause (xxva), the amendment following clause shall be inserted with effect from the 1st day of april, 1988, namely :_ of section 5 "(xxvb) any deposits made under the national savings scheme referred to in section 80cca of the income-tax act;" 79 for section 22a of the wealth-tax act, the following section shall be s'jbstituted with sumtitutionof 20 effect from the 1st day of june 1987, namely:-~~ 22a defmitions '22a in this chapter, unless the context otherwise requires, -(a) "bench" means a bench of the settlement commission; (b) "case" means any proceeding under this act for the assessment or re-assessment of any person in respect of any year or years, or by way of appeal or revision in connection with such assessment or re-assessment which may be pending before any wealth-tax authority on the date on which an application under sub-section (1) of section 22c is made: provided that where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application for revision 30 under this act and which has not been admitted, such appeal or revision shall not be deemed to be a proceeding pending within the meaning of this clause; (c) "chairman" means the chairman of the settlement commission; (4) "member" means a member of the settlement commission, and includes the chairman and a vice-chairman; 35 (e) "settlement commission" means the income-tax settlement commission constituted under section 245b of the income-tax act; (j) "vice-chairman" means a vice-chairman of the settlement commission; (g) "wealth-tax authority" means an income-tax authority specified in section 116 of the income-tax act who is treated as a wealth-tax authority under section 8' effect from the 1st day of june, 1987 22b 81 after section 22b of the wealth-tax act, the following sections shall be inserted with effect from the 1st day of june 1987, namely :-"22ba (1) subject to the other provisions of this chapter the jurisdiction powers and authority of the settlement commission may be exercised by benches thereof insertimlof new sections 22bato 22bd compositim of the settlement commission (2) subject to the other provisions of this section, a bench shall be preside4 over by 5 the chairman or a vice-chairman and shall consist of two other members (3) the bench for which the chairman is the presiding officer shall be the principal bench and the other benches shall be known as additional benches (4) notwithstanding anything contained in sub-sections (1) and (2), the chairman may authorise the vice-chairman or other member appointed to one bench to discharge 10 also the functions of the vice-chairman or, as the case may be other member of another bench (5) notwithstanding anything contained in the foregoing provisions of this section, and subject to' any rules that may be made in this behalf, when one of the persons constituting a bench (whether such person be the presiding officer or other member of 15 the bench) is unable to discharge his functions owing to absence, illness or any other cause or in the event of the occurrence of any vacancy either in the office of the presiding officer or in the office of one or the other members of the bench, the remaining two persons may function as the bench and if the presiding officer of the bench is not one of the remaining two persons, the senior among the remaining persons shall act as the 20 presiding officer of the bench: provided that if at any stage of the hearing of any case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard by a bench consisting of three members, the case or matter may be referred by the presiding officer of such bench to the chairman for transfer to such bench as the chairman may 2'i deem fit (6) subject to the other provisions of this chapter, the places at which the principal bench and the additional benches shall ordinarily sit, shan be such as the central government may, by notification in the official gazette, specify 22bb (1) in the event of the occurrence of any vacancy in the office of the 30 chairman by reason of his death, resignation or otherwise, the vice-chairman or, as the case may be, such one of the vice-chairmen as the central government may, by notification in the official gazette, authorise in this behalf shall act as the chairman until the date on which a new chairman, appointed in accordance with the provisions of this chapter to fill such vacancy, enters upon his office 35 vice-chainnlllllo aetas chainnanor to discharge his funclioos in certain circumstances (2) when the chairman is unable to discharge his functions owing to absence, illness or any other cause, the vice-chairman or, as the case may be, such one of the vice-chairmen as the central government may, by notification in the official gazette, authorise in this behalf, shall discharge the functions of the chairman until the date on which the chairman resumes his duties 40 22bc on the application of the assessee or the commissioner and after notice to them and after bearing such of them as may desire to be heard, or on his own motion without such notice, the chairman may transfer any case pending before one bench for disposal to another bench power of chainnmto transfer cues from one bench 10 another dccisiootobe by majority 22bd if the members of a bench differ in opinion on any point the point shall be 45 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 make a reference to the chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or mo~'e of the other members of the setdement commission and such point or points shall be decided according to the opinion of the majority of the members of the settlement commission who have heard the case, including those who ru'st heard it" 5 82 in section 22c of the wealth-tax act with effect from the 1st day of june, 1987,-amaldment of section 22c (;) in sub-section (1 j the fonowing proviso shall be inserted at the end, namely :-"provided that no such application shall be made unless the assessee has furnished the return of wealth which he is or was required to furnish under any of the provisions of this act"; 10 (ii) for sub-sections (jb) and (jc), the following sub-sections shall be substituted, namely:-n(jb) where the wealth disclosed in the application relates to only one previous year,-(i) if the applicant has not furnished a return in respect of the net wealth of that 15 year (whether or not an assessment has been made in respect of the net wealth of that year), then, except in a case covered by clause (iii), wealth-tax shall be calculated on the wealth disclosed in the application as if such wealth were the net wealth; - 20 (il) if the applicant has furnished a return in respect of the net wealth of that year (whether or not an assessment has been made in pursuance of such return), wealth-tax shall be calculated on the aggregate of the net wealth returned and the wealth disclosed in the application as if such aggregate were the net wealth; (iii) if the proceeding pending before the wealth-tax authority is in the nature of a proceeding fa- re-assessment of the applicant under section 17 or by way of appeal or revision in connection with such re-assessment, and the applicant has not furnished a return in respect of the net wealth of that year in the course of such proceeding for re-25 assessment, wealth-tax shall be calculated on the aggregate of the net wealth as assessed in the earlier proceeding for assessment under section 16 or section 17 and the wealth disclosed in the application as if such aggregate were the net wealth ( 1 c) the additional amount of wealth-tax payable in respect of the wealth disclosed in the application relating to the previous year referred to in sub-section (1 b) shall be,-30 (a) in a case referred to in clause (i) of that sub-section, the amount of wealth-tax calculated under that clause; (b) in a case referred to in clause (ii) of that sub-section the amount of wealthtax calculated under that clause as reduced by the amount of wealth-tax calculated on the net wealth returned for that year; 35 (c) in a cue refemd to in clause (iii) of that sub-section, the amount of wealthtax calculated under that clause as reduced by the amount of wealth-tax calculated on the net wealth isscssed in the earlier proceeding for assessment under section 16 or section 17", 83 in section 22d of the wealth-lax act, with effect from the lst day of june, 1987,-amendmalt ofaection 220 40 (a) afta' sub-scctim (4), the following sub-section shall be inserted, namely :-h(s) subject to the provisions of section 22ba, the marerials brought on record before the sealement commission shad be considered by the members of the concerned bench before passing any order undei' sub-section (4) and, in relation to the passing of such order, the provisions of iection 22bd shall apply-; (b) in sub-section (6) for the words "lax or penalty", the words "lax, penalty or interest" shall be substituk amendment 84 in section 22e of the wealth-tax act, for the proviso, the following proviso shall be of section substituted with effect from the lst day of june, 1987, namely :-22e "provided that no proceeding shall be re-opened by the settlement commission under this 5 section if the period between the end of the assessment year to which such a proceeding relates and the date of application for seuiement under section 22c exceeds nine years" 85 in section 22f of the wealth-tax act, sub-sections (5) and(6) shall be omitted with effect from the 1st day of june, 1987 amendment of section 22f 10 86 in section 22h of the wealth-tax act, with effect from the 1st day of j one, 1987,-amendment of section 22h (a) in sub-section (1) the following proviso shall be inserted at me end, namely :-"provided thal no such immunity shall be granted by the settlement commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 22c"; (b) after sub-section (1 ) the following sub-section shall be inserted, namely :-15 "(1 a) nt immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of settlement passed under subsection (4) of section 220 within the time specified in such order or within such further time as may be allowed by the settlement commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions 20 of this act shall apply as if such immunity had not been granted"; (c) in sub-section (2) the words "has not complied with the conditions subject to which the immunity was granted or that such person" shall be omiued 87 after section 22h of the wealth-lax act, the following section shall be inserted with effect from the lst day of june, 1987, namely :_ 15 i n'lcrtion of ncwscction 22ha - "22ha (1) the settlement commission may, if it is of opinion that any person who made the application for settlement under section 22c has not co-operated with the settlement commission in the proceedings before it, send the case back to the wealth-lax officer who shall, thereupon, dispose of the case in accordance with the provisions of this act as if no application under section 22c had been made 30 power of settlement cornmissim toserdacue bade to the wealth-tax offia!r if !he uiciiioe does nat 00-~te (2) for the purposes of sub-section (1) the wealth-tax officer shall be entitled to use all the materials and other information produced by the assessee before the settlement commission or the results of the inquiry held or evidence recorded by the settlement commission in the course of the proceedings before it as if such materials, infonnation, inquiry and evidence had been produced before the wealth-tax officer or held or recorded by him in the course of the proceedings before him 35 (3) for the purposes of the time-limit under sections 17a, 32 and 35 and for the purposes of payment of interest under section 34a, in a case referred to in lub-section (1) the period commencing on and from the date of the application to the setdement commission undel'section 22c and ending with the dare of receipt by the wealth-tax officei' of the order of the setdement commission sending the case back 10 the wealth-lax officer, «) shall be excluded " 88 in section 22k of the wealth-tax act, with effect from the 1st day of june 1987-(a) at the end of clause (u), the word "or" shall be insertai; (b) ifter ciiuie (u), ibe foiiowina c __ be mnect, nameiy:-"(ut) the cue of, iucb perdi is lent bact to abe wealdl-lax officer by the seulemmt commiuion under idc1ion 22ha," 19 section 22m of the wealth-tax act shall be omiued with effect from the 1st day of ~of os jwte, 1987 1iccian22m 90 in section 31 of the wealth-tax act, in sub-section (2a)-amcnihenl ollociion 31 (oj in the opening portion,-(i) for the words "the board may", the words "the commissioner may" shall be substituted ; 10 (ii) for the words "interest payable by an assessee", the words "interest paid or payable by an assessee" shall be substituted and shall be deemed to have'been substituted with effect from the 1st day of october, 1984; (iii) for the words ", on the recommendation made by the commissioner in this behalf, it is satisfied that" the words "he is satisfied that" shall be substituted; 15 (b) for clauses (i) and (ii) the following clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of october 1984, namely:-"(i) payment of such amount has caused or would cause genuine hardship to the assessee; (u) default in the payment of the amount on which interest has been paid or was 20 payable under the said sub-section was due to circumstances beyond the control of the assessee; and" 91 in section 43 of the wealth-tax act, for the words "any ~sessment made", the words amendment "any order made" shall be substituted and shall be deemed to have been substituted with effect ofsec1ion43 from the ist day of march, 1987 25 gift-lox18 of 1958 92 in section 2 of the gift-tax act, 1958 (hereinafter referred to as the gift-tax act) in amendment clause (xii), the following explanation shall be inserted at the end, with effect from the 1st ofsection2 day of april, 1988, namely:-"explanation- a transfer of any building or part thereof referred to in clause (iii), clause 30 (uia) or clause (iiib) of section 27 of the income-tax act by the person who is deemed under the said clause to be the owner thereof made voluntarily and without consideration in money or money's worth, shall be deemed to be a gift made by such person;" 93 in section 42 of the gift-tax act, for the words "any assessment made", the words amendment "any order made" shall be substituted and shall be deemed to have been ~ubstituted with effcct of section 42 35 from the lst day of march, 1987 chapter iv indirfl7 taxes customs94 the customs tariff act, 1975 (hereinafter referred to as the customs tariff acl) shall ~l 40 be amended in the manner specified in the second schedule 1975 95 (1) in the case of goods mentioned in the first schedule to the customs tariff act, auxilimy or in that schedule, as amended from time to time, there shall be levied and collected as an duties of auxiliary duty of customs an amount equal lo fifty per cent of the value of the goods as cusiolm determined in accordance with the provisions of section 14 of the customs act, 1962 (hereinafter refmed to as the customs act) (2) sub-section (1) shall cease to have effect after the 31st day of march, 1988, except as respects things done or omitted to be done before such cesser; and section 6 of the general clauses act, 1897, shall apply upon such cesser as if the said sub-section had then been 5 repealed by a central act (3) the auxiliary duties of customs refmed to in sub-section (1) shall be in addition to any duties of customs chargeable on such goods under the customs act, or any other law for the time being in force (4) the provisions of the customs act and the rules and regulations made thereunder, 10 including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of t"e auxiliary duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that act or those rules and regulations, as the case ~k ~ amendment of act 1 of 1944 96 in section 37 of the central excises and salt act, 1944 (hereinafter referred to as the central exc~ act), in sub-section (2), after clause (zvia) the following clause shall be inserted, namely:-"(mb) provide for the giving of credit of sums of money with respect to raw materials 20 used in the manufacture of excisable goods;" 97 the central excise tariff act, 1985 (hereinafter referred to as the central excise tariff act), shall be amended in the mamer specified in the third schedule amendment of act 5 of 1986 special duties of excise 98 (1) in the case of goods chargeable with a duty of excise under thc central excises act, as amended from time to time, read with any notification for the time being in force 25 issued by the central government in relation to the duty so chargeable (not being a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise under the said act on such goods equal to, any duty of excise under the said act, or the additional duty under section 3 of the customs tariff act already paid on the raw material or component parts used in the production or manufaclure of such goods), there shall be levied 30 and collecled a special duty of excise equal to ten per cent of the amount so chargeable on such goods (2) sub-section (1) shall cease to have effect after the 31st day of march, 1988, except as respects things done or omitted to be done before such cesser; and scftion 6 of the general clauses act, 1897, shall apply upon such cesser as if the said sub-section had then been 35 loof1897 repealed by a central act (3) the special duties of excise referred to in sub·section (1) shall be in addition to any duties of excise chargeable on such goods under the central excises act, or any other law for the time being in force (4) the provisions of the central excises act, and the rules made thereunder, including 40 those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the special duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be 99 the additional duties of excise (goods of special importance) act, 1957 (hereinafter 45 referred to as the additional duties of excise act), shall be amended in the manner specified in the fourth schedule ammdment of act 58 of 1957 foreign exchangeconsfrvation (fra vel) tax100 (1) this chapter extends to the whole of india commence-(2) it shall come into force on such date as the central government may, by notification menlo s in the official gazette, appoint 101 in this chapter, unless the context otherwise requires,-definitions 46 of 1973 (a) "authorised dealer" means a person for the time being authorised under section 6 of the foreign exchange regulation act 1973 to deal in foreign exchange; (b) "dealing", in relation to foreign currency, means purchasing or selling foreign currency; 10 (c) "foreign currency" means any currency other than indian currency in the form of notes, coins or travellers cheques; (d) "foreign exchange" means foreign currency; (e) "foreign travel" means a travel the whole or any part of which is outside india; 15 46 of 1973 (f) "money changer" means a person for the time being authorised under section 7 of the foreign exchange regulation act, 1973 to deal in foreign currency; (g) words and expressions used but not defined in this chapter shall have the meanings assigned to them in the foreign exchange regulation act, 1973 46 of 1973 foreign exchange ~alion (travel) tax 101 (1) with effect from the date of commencement of this chapter, there shall be 20 levied on all foreign exchange released for any foreign travel by any person, a tax [hereafter in this chapter referred to as the foreign exchange conservation (travel) tax] at the rate of fifteen per cent of the rupee equivalent of the amount of foreign exchange released (2) in accordance with the rules made 'under this chapter, the foreign exchange conservation (travel) tax shall be collected by the authorised dealer or money changer and paid 25 to the credit of the central government 103 notwithstanding anything contained in this chapter, the central government may, power id by notification in the official gazeue, and subject to such conditions and limitations as may exempt be specified therein, exempt wholly or to such extent as may be specified in the notification, any release of foreign exchange for any foreign travel or class or category of foreign travel from 30 the payment of tax leviable under this chapter if that government is satisfied that it is necessary or expedient so to do, having regard to the purposes of the foreign travel and any other special circumstances 104 (1) every person intending to undertake a foreign travel and holding foreign penalties exchange in relation to which the tax payabl~ under this chapter has not been paid shall, in 3s addition to his liability to pay the tax, be liable to pay a penalty not exceeding twice the amount of the tax he would have paid under the provisions of this chapter (2) any penalty under this section may be adjudged, collected and paid t<? the ~redit of the central government by such authority and in such manner as may be specified 10 the rules made under this chapter proteciim of action taken in good failh los no suit or other legal proceeding shall lie a~ainst l;he central ~overnment and no suit or prosecution or other legal proceeding shall he agalost any officer of the central government ex' of the state government or against a~y authorised deal~ or money changer for anything in good faith done or intended to be done 10 pursuance of this chapter or the rules made thereunder 106 • (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this chapter (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for - (a) the collection of the foreign exchange conservation (ttavel) tax, the authorities by s whom adjudication of penalties or other functions under this chapter shall be discharged, the manner in which such tax or penalties due under this chapter shall be payable, the manner in which such tax or penalties shall be collected and paid to the credit of the central government and the procedure for claiming refund of any amount-paid under this chapter; 10 (b) the jxoccdure for adjudication of penalties; (c) appeals against orders made under this chapter, the manner in which and the time within which such appeals may be preferred and the fees payable therefor; (d) the returns and other particulars and information which may be required to be furnished for the purposes of this chapter, the persons or authorities by or to whom or which, and the intervals at which, such returns, particulars and information shall be 15 furnished; (e) any other matter which is to be, or may be, provided for by rules under this chapter rules iii¥l miificaoons to be laid before parliamenl107 every rule made under this chapter and every notification issued under section 103 shall be laid as soon as may be after it is made or issued 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 2() 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 notification or both houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified fonn or be of no effect, as the case may be; so, however, that any such 25 modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification chap1er vi miscellanfous108 in the schedule to the oil industry (development) act, 1974, -30 amendment of act 47 of 1974 (a) in si no r relating to crude oil, for the entry in column 3, the entry "rupees one thousand per tonne" shall be substituted; (b) in s1 no2 relating to natural gas, for the entry in column 3, the entry "rupees three hundred per thousand cubic metres" shall be substituted 109 in the customs and excise revenues appellate tribunal act, 1986, in section 5, 35 after sub-section (3), the following explanation shall be inserted, namely:-amendment of ad 62 of 1986 "expltjnjlion- for the purposes of sub-section (3) in computing the period during which a ~rson has been a member of the indian customs and central excise service, group 'a there shall be included any period during which the person has been a member of the indian customs service class i, or the central excise service class i, as the case may 40 be, of the indian revenue service immediately before the constitution of the indian customs and central excise service group 'a'" declaration under the provisional coll-:ction of taxes act, 1931it is hereby dec1alu1 that it is expedient in the public interest that the provisions of clauses 94, 95, 97, 98, 99 and 108 of this bill shall hwe immediate effect under the provisional collection of taxes act 1931 (5'« section 2) part i income-tax paragraph a5 sub-p01yj81"oph iin the case of every individual or hindu undivided family or wu'egistered fmn or other association of persons or body of individuals whether incorporated or not, or every artificial juridical perop referred to in sub-clause (vii) of clause (31) of section 2 of the income-tax act, not being a case to which sub-paragraph ii of this paragraph or any other paragraph of 10 this part applies- rates of income-tax15 (1) where the total income does not exceed rs 18000 (2) where the total income exceeds rs 18000 but does not exceed rs 25000 (3) where the total income exceeds rs 25,000 but does not exceed rs 50000 (4) where the total income exceeds rs 50,000 but does not exceed rs 1,00000 (5) where the total income exceeds rs 100000 20 nil; 25 per cent of the amount by which the total income exceeds rs 18000; rs 1,750 plus 30 per cent of the amount by which the total income exceeds rs 25,000; rs 9,250 plus 40 per cent of the amount by which the total income exceeds rs 50,000; rs 29250 plus 50 per cent of the amount by which the total income exceeds rs 1,00,000 sub-paragraph iiin the case of every hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of april,1987 exceeds rs 18000-rates of income-tax 25 30 (i) where the total income does not exceed rs 12,000 (2) where the total income exceeds rs 12,000 but does not exceed rs 20,000 (3) where the total incom~exceeds rs 20000 but does not exceed rs 40,000 (4) where the total income exceeds rs 40000 but does not exceed rs 60,000 (5) where the total income exceeds rs 60000 but does not exceed rs 1,00,000 (6) where the total income exceeds rs 1,00,000 35 nil; 2s per cent of the amount by which the total income exceeds rs 12,000; rs 2,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000; rs 8,000 plus 40 per cent of the amount by which the total income exceeds rs 40,000; rs 16,000 plus 50 pet cent of the amount by which the total income exceeds rs 60,000; rs 36,000 plus s5 per cent of the amount by which the total income exceeds rs 1,00000 parograph b in the case of every co-operative society,-rates of income-tax 40 (1) where the total income does not exceed rs 10000 (2) where the total income exceeds rs 10,000 but does not exceed rs 20,000 (3) where the total income exceeds rs 20,000 15 per cent of the total income; rs 1500 plus 25 per cent of the amount by which the total income exceeds rs 10000; rs 4,000 plus 40 per cent of the amount by which the total income exceeds rs 20,000 45 in the case of every registered fltttl, not being a case to which sub-paragraph ii of this paragraph applies,-(1) where the total income does not exceecl rs 10,000 (2) where the total income exceeds rs 10,000 but does not exceed rs 25,000 ~s 7!50 pi"" 7 per cent of the amount by which the total - income exceeds rs 25,000; 5 rs 2~00 pi"" is per cent of the amount by which the nil: s per cent of· the amount by which the low income exceeds rs 10,000; (3) where the total income exceeds rs 25,000 but does not exceed rs so,ooo (4) where the total income exceeds rs so,ooo but does not exceed rs 1,00,000 (5) where the total income exceeds rs 1,00,000 total mcome exceeds rs so,ooo; rs 10,000 pi"" 24 per cent of the amount by which the total income exceeds rs 1,00,000 sub-pamgraph nin the case of every registered fmn whose low income includes income dtzived from a profession carried on by it and the 10 income so included is not less than fifty-one per cent of such total inc:ome,- rales of incomlt-tax(1) where the iotal income does not exceed rs 10,000 nil; (2) where the total income exceeds rs 10,000 but does 4 per cent of the amount by which the tow income 15 not exceed rs 25,000 exceeds rs 10,000; c3) where the tocal income exceeds rs 2s,000 but does rs 600 plus 7 per cent of the amount by which the not exceed rs so,ooo low income exceeds rs 25,000; (4) whue the iotal income exceeds rs 50,000 but does rs 2,350 pi"" 13 per cent of the ameunt by which the not exceed rs 1,00,000 iotal income exceeds rs so,ooo; (!5) where the tow income exceeds rs 1,00,000 rs 8obso pi"" 22 per cent of the amount by which the 20 total income exceeds rs 100,000 explanalio1l-f(x' the purposes of this paragraph, "registered fum" includes an unregistered fum assessed as a registered fum under clause (b) of section 183 of the income-tax act p~d in the case of every local authority ,-25 rau ofincomlt-tax on the whole of the tow income 50 percent ptragrapit e in the case of a company,-30 rates of incomlt-tax i in the case of a domestic company ,-so per cent of the tow income; (1) where the company is a company in which the public are substantially intrzested 3s (2) where the company is not a company in which the public are substantially interested -60 per cent of the tow income; (i) in the case of a trading company (x' an investment company 40 55 per cent of the iotal income (ii) in any other case ii in the case of a company other than a domestic company,-4s (i) on so much of the iotal income as consists of-50 (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 malch, 1961 but before the 1st day of april, 1976, or (b) fees for rendering technical services received from governmetlt 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, 50 per cent; and where such agreement has, in either case been approved by the central government 5 65 per cent (ii) on the balance if any of the total income part ii rates r>r deduction oft ax at source in cert aln casesin every case in which under the provisions of sections 193, 194, 194a, 194b 194bb, 194d, 194e 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 deduction at 10 the following rates:-rate of income-tax i 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" 15 40 per cent; (ii) on income by way of winnings from lotteries and crossword puzzles (iii) on income by way of winnings from horse races 40 per cent; (iv) on income by way of insurance commission 10 per cent; 20 (v) on income by way of interest payable on 10 per cent; (a) any security, other than a tax-free security, of the central or a state government; 25 (8) any debentures or other securities for money issued by or on behalf of any local authority or a corporation established by a central state or provincial act; (e) 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 and any rules made thereunder; (vi) on income by way of rent -30 10 per cent; (a) where the rent payable exceeds rs 36,000 but does not exceed rs 48,000 20 per cent; (b) on the balance, if any 35 5 per cent; (vii) on income by way of payments received from the central government or a state government or any local authority or any corporation or body established by or under a central, state or provincial act or any company for supply of goods 20 per cent; (viii) on any other income (excluding interest payable on a tax-free security) (b) where the penon is not reaiden~ in india -(i) in the cue of a non-~t indbt -(a) 011 inveatment income and long-term capital pins 20 per cent; is percenl; (8) on income by way of inllerest payable on a tax-free secmity 10 (c) on income by way of rent -(1) where the rent payable ~ceeds rs 36,000 but does not exceed rs 48,000 10percenl, 'or income-tax in respect of the income at the rates preacribed in sub-paragraph i of para-15 ji'1iph a of part iii of this schedule, if such income had been the total income, whicheyer is higher, (2) on the balance, if amy 20 20 per cent, or incomc-iiix in respect of the income at the rates preacribed in sub-paaqraph i of para-jriph a 01 pin m of iiiii scbedule, if such mcome been die income, whiche~ is higher, 25 s percent, or (1) on income by way of payments received from die central government or a slate government or any local authority or any caporation or body established by or under a central, state or provincial act or any company for supply of goods income-tax in respect of the income at the rates prescribed in sub-paragraph i of paragraph a of part iii of this schedule, if such 30 income had been the total income, whichever is higher; (e) on the whole of othez income income-tax at 30 per cent of the &j:i'iount of income, or income-tax in respect of the income at the 35 rates prescribed in sub-paragraph i of parapaph a of part iii of this schedule, if such mcome had been the total income, whichever is highe'z; (a) in the case of any other pezson -40 is percent; (a) on income by way of interest payable on a tax-free security (8) on income by way of rent -(j) where the rent payable exceeds rs 36,000 but does not exceed rs 48,000 income-tax in respect of the income at the rates prescribed in sub-paragraph i of para-jfiph a of part iii of this schedule, if such so income had been the total income, whichevez is higher; 12) 011 iho 1iliiidii, if any rate of jocome-fii 2opercenl;5 ~ income-tax in respect of the income at &he 18101 prescribed in sub-parqraph i of paraaraph a of put in of this schedule, if such income had been the total income, whichever is higher; (c) on income by way of pltymenu received from me cellii'il government ~ state government ~ any local authority ~ any corporation ~ body esaablished by or under a cenlral, stale or provincial act or any company, for supply of goods s par cent, ~ income-tax in respect of the income at the rates prelcribed in sub-paragraph i of para-jl'aph a of part iii of this schedule, if such liu:orde had been the total income, whichever is higher; 15 (d) on the whole of the other ina,me 20 income-tax at 30 per cent of the amount of income, or income-tax in respect of the income at the rates prescribed in sub-paragraph i of para-jf8ph a of part iii of this schedule, if such idcorne had been the total income, whichever is higher; 2 in the case of a company -«(4) where the company is a domestic company-25 20 per cent; (;) on income by way of interest other than "interest on securities" 25 percent; (ii) on income by way of fees for professional services 25 percent; (iii) on income by way of royalty 25 per cent; 30 (iv) on income by way of fees for technical services 25 percent; (v) on income by way of commission or brokerage (excluding insurance commission) (w) on income by way of rent-35 10 percent; (a) where the rent payable exceeds rs 36,000 but does not exceed rs 48,000 20 per cent; (b) on the balance, if any 40 (wi) on income by way of payments received from the central 5 per cent: government or a state government or any local authority or any corporation or body established by or under a central, state or provincial act or any company for supply of goods 45 (viii) on ~ny other income (excluding interest payable on tax-free 21 5 per cent; secunty) (b) where the company is nol a domestic company -(i) on income by way of dividends pltyable by any domestic 25 per cent; company 50 (ii) on income by way of interest payable by government or an 25 per cent; indian concern on moneys borrowed or debt incurred by government or the indian concern in foreign currency (iii) on income by way of royalty payable by government or an 30 per cent; rate of income-tax 5 indian concc'nl in pursuance of an agreement made by it with the government (x' 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 poviso to sub-section (la) of section 115a of the incometax act, to the indian concern 10 (iv) on income by way of royalty [not being royalty of the nature referred to in sub-item (b) (iji) ) payable by government or an indian concern in pursuance of an agreement made by it with the government or the indian concern and which has been approved by the central government,-50 per cent; (a) where the agreement is made after the 31st day of march, 1961 but before the ist day of april, 1976 30 per cent; (b) where the agreement is made after the 31st day of march, 1976 15 (v) 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 which has been approved by the central govemment-50 percent; 20 (a) where the agreement is made after the 29th day of february, 1964 but before the ist day of april, 1976 30 per cent; (8) where the agreement is made after the 31 st day of march 1976 - (vi) on income by way of interest payable on a tax-free security 44 per cent; 25 (vii) on any other income 6~ percent expkmation-for the purposes of this part, "investment income" "long-tenn capital gains" and "non-resident indian" shall have the meanings assigned to them in chapter xii-a of the income-tax act part iii30 rallis rr calculalln(h~ cliarging incdme-taxin certain c'ases deducilng in<x>me-tax ffiom incdme oiargeabu: under 1hehead"saurles" cr anypa ymfnfreferredtoin~dn c1)ofsocidnilceand<dmpljl1iiu"adv afocetax"in cases in which income-tax has to be calculated under the flj"st proviso to sub-section (5) of section 132 of the income-tax actor charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-35 section (2) of section 176 of the said act or deducted under section 192 of the said act from income chargeable under the head "salaries" or deducted under sub-section (9) of section 80e of the said act from any payment referred to in the said sub-section (9) or in which th~ "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 sub-section (la) of section 161 or section 164 or section 164a or section 167a of the income-tax act at the rates as specified in that chapter or section], shall be so calculated 40 charged, deducted or computed at the following rate or rates:- potagraph asuj;potagraph i 45 in the case of every individual or hindu undivided family or uruegistered fum or other 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 sub-paragraph n of this paragraph or any other paragraph of this part applies,-rates o/income-tax so nil; 2s per cent of the amount by which the total income exceeds ri 18,000; (1) where the total income does not exceed rs 18,000 (2) where the tolal income exceeds rs 18,000 but does not exceed rs 25,000 (3) where the total income exceeds rs 25,000 but does not exceed rs 50,000 (4) where the total income exceeds rs 50,000 but does not exceed rs 1,00,000 (5) where the total income exceeds rs 1,00,000 rs 1,750 plus 30 per cent of the amount by which the total income exceeds rs 25,000; rs 9,250 plus 40 per cent of the amount by which the total income exceeds rs 50,000; rs 29,2so plus 50 per cent of the amount by which the total income exceeds rs 1,00,000 sub-paragraph iiin the case of every hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of april, 1988 exceeds 10 rs 18,000,- rates of income-tax15 20 (1) where the total income does not exceed rs 12,000 (2) where the total income exceeds rs 12,000 but does not exceed rs 20,000 (3) where the total income exceeds rs 20,000 but does not exceed rs 40,000 (4) where the total income exceeds rs 40,000 but does not exceed rs 60,000 (5) where the total income exceeds rs 60,000 but does not exceed rs 1,00,000 (6) where the total income exceeds rs 1,00,000 nil; 25 per cent of the amount by which the total income exceeds rs 12,000; rs 2,000 plus 30 per cent of the amount by which the total income exceeds rs 20,000; rs 8,000 plus 40 per cent of the amount by which the total income excee(js rs 40,000; rs 16,000 plus 50 per cent of the amount by which the total income exceeds rs 60,000; rs 36,000 plus 55 per cent of the amount by which the total income exceeds rs 1,00,000 paragraph b25 in the case of every co-operative society ,-rates o/income-tax (1) where the total income does not exceed rs 10,000 (2) where the total income exceeds rs 10,000 but does not exceed rs 20,000 (3) where the total income exceeds rs 20,000 | 15 | per | cent | of ||----------------------------------|-----------|---------|-------------------------|| rs | | | || 1,500 | | | || plus | | | || 25 | per cent | of | the amount by which the || total income exceeds rs 10,000; | | | || rs 4,000 | | | || plus | | | || 40 | per cent | of | the amount by which the || total income exceeds rs 20,000 | | | |30 paragraph c sub-paragraph iin the case of every registered fmn, not being a case to which sub-paragraph ii of this paragraph applies,- rates of income-tax35 40 | (1) | where the total income does not exceed ||------------------------------------|-------------------------------------------|| rs | || 10,000 | || nil' | || (2) | || wh~ | || the total income exceeds | || rs | || 10,000 but does | 5 per cent || not exceed | || rs | || 25,000 | exceeds rs 10,000; || (3) | || wh~ | || the total income exceeds | || rs | || 25,000 but does | rs 750 || plus | || 7 per cent | of || not exceed | || rs | || 50,000 | income exceeds || rs | || 25,000; | || (4) | || wh~ | || the total income exceeds | || rs | || 50,000 but does | rs 2,500 || plus | || 15 | per || not exceed | || rs | || 1,00,000 | || total | || income exceeds | || rs | || 50,000; | || (5) where the total income exceeds | || rs | || 1,00,000 | rs 10,000 || plus | || 24 | || per | cent || the | || amount by which | || the | || total | || income exceeds rs 1,00,000 | | sub-parogropii nin the case of every registered fmn whose total income includes income derived from a profession carried on by it and 4s the income so included is not less than flfty-one per cent of such total income,- rajes of ;ncoim-taxnil,' 4 per cent of the amount by which the tow income exceeds rs 10,000; (1) w~ the total incanc does not exceed rs 10,000 (2) whete the iot8l income aceeds ra 10,000 but does not exceed rs 25,000 48 rs 600 pilu 7 por cont of the amount by which the tow (3) w~ the tolal income exceeds ri 25,000 but does not exceed rs 50,000 (4) whore the lolal income exceeds ri so,ooo but does not exceed rs 1,00,000 inc~ oxccedi ri 25,000; ri 2,3so plus 13 per cenl of the amount by which the total income exceeds rs 50,000; (5) where the total income exceeds rs 1,00000 rs 8,8s0 plus 22 per cent of the amount by which the 5 total income oxceeds rs 1,00,000 explqllqlioa-for the purposes of ibis paragraph, "registered finn" includes an unregistered fum assessed as a registered fum under clause (b) of section 183 of the income-tax act parogroplt d10 in the case of every local authorily,-rate oj'illcome-tax on the whole of the total income 50 per cenl in the case of a company,- rates of income-tax i in the case of a domestic company,-15 50 per cent of the total income; (1) where the company is a company in which the public are substantially interested (2) inhere the company is not a company in which the public are substantially interested -(i) in the case of a trading company or an investment company | 60 | per | cent | of ||-------|--------------|------------|-------|| the | | | || total | income; | | || (ii) | | | || in | any | other case | || 55 | per cent of | the | total | ii in the case of a company other than a domestic company,-(i) on so much of the total income as consists of-(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 lst day of april, 1976, or 30 (b) f=- for renderins technical services received from government or an indian concern in pursuance of an agreement made by it with the govomment or the indian concern after the 29th day of february, 1964 but before the 1st day of april, 1976, 4uld where such qrcement has, in either case, been approved by the central government (ji ) on the balance, if any, of the total income part iv [see section 2(7)(,) ] rulbs r)r computation of net agricultural incomerid, 1 -aaricultural income of the nature referred to in sub-clause (a) of clause (1) of section 2 of the income-tax act shall be computed is if it were income chargeable to income-tax under that act under the head "inc:!ome from otht"l'sold'ces" and the provisions of sections s7 to s9 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 88 not including a reference to sub-sections (3) nl (4) of section 40a 5 rule 2 -agricultural income of the bn'e referred to in sub-clause (b) or stjbc1ause (c) of clause (1) of section 2 of the income-tax act [other than income derived cram y building required as a dwelling house by the receiver of &he rent or revenue or the cultivator or the recei~ 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, 34, 36, 37, 38,40, 40a [other than sub-sections (3) and (4) thereof], 41, 43 and43a 10 of the income-tax act shall, so far as may be, apply a:cordingly rule 3 -agricultural income of the tore referred to in sub-clause (c) of clause (1) 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 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 "income from house property" and the provisions of sections 23 to 15 27 of that act shall, so far as may be, apply accordingly: provided that sub-section (2) of the said section 23 shall apply subject to the modifications that the references to "total income" therein shall be construed as references to net agricultural income and that the words, figures and letter "and before making any deduction under chapter vi-a" shall be omitted rule 4 -notwithstanding anything contained in any other provisions of these rules, in a case where the assessee 20 derives income from sale of tea grown and manufactured by him in india, such income shall be compulcd 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 rule 5 -where the assessee is a partner or a registered fum or an unregistered firm assessed as a registered fum under clause (b) of section 183 of the income-tax act, which in the previous year has any agricultural income, or is a partner of 25 an unregistered fmn which has not been assessed as a registered fum under clause ( b) of the said section 183 and 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 unregialrftd finn but has any agricultural income, then, the agriculbu'a1 income or lou of the finn shall be computed in accordance with theie rules and his share in the airicultural income or loss of the fum shall be compuled in the manner laid down in sub-section (l), sub-section (2) and sub-section 30 (3) of section 67 of the income-tax act and the share so compulcd shall be regm-ded as the agricultural income or loss of the 1s8es8ee rule 6 -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 finn) which in the previous year has either no income charpable to tax under the income-tax act or has total income not oxceedina the maximum amount not cflarpable to tax in the cue or an association 35 of persons or a body of individuals (other than altindu undivided family, a company or a fum) but has any i8ricultural 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 compulcd shall be re,arded as the qricultural income or lolls or the rult 7 -where the result of the computation tor the previous year in respect of any source of agricultural income is a 40 loss, such loss shall be set oft apinsl the income of the assessee, if any, for that previous ytar from any other source of aartculbnl income: provided that where the assessee ill a partner of an unregistered finn which has not been assessed as a registered fum underclalbe (b) of 8ection 183 of the lncome-tax act or is a member of an lssociation of persons or a body of individuals and the share of the ibses8ee in the agricultural ihcome of the finn, association or body, the case may be, is a loss, such 45 loss shall not be let oft against any ihcome of ihe aaessee from any other source of agricultural income rult 3 -any sum payable by 1he 8sses8ee on lccount or any tax levied by the state government on the qricultural income shall be deducted in eomputina the ipicultura1 income rul,9 -(1) where the •••• ee ill the jirevious yeti ~vant ib die assessment year commencing on the 1st day of april, 1987, any agriculbjral income and the net resull of the computation of the agriculbjral income of the assessee for anyone or more of the previous years relevant to the assessment years commencing on the 1st day of april, 1979 or the 1st day of april, 1980 or the 1st day of april, 1981 or the 1st day of april, 1982 or the 1st day of april, 1983 or the 1st day of april, 1984 or the 1st day of april, 1985 or the 1st day of april, 1986, is a loss, then, for the purposes of sub-s section (2) of section 2 of this act,-m (;) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 1979 to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment yew commencing on the 1st day of april, 1980 or the 1st day of april, 1981 or the 1st day of april, 1982 or the 1st day of april, 1983 or the 1st day of april, 1984 or the 1st day of april, 1985 or the 1st day of april 1986 (ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 10 1980 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, 1981 or the 1st day of april 1982 or the 1st day of april, 1983 or the 1st day of april, 1984 or the 1st day of april, 1985 or the 1st day of april, 1986, (iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april i 1981 to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to is the assessment year commencing on the 1st day of april, 1982 or the 1st day of april 1983 or the 1st day of april 1984 or the 1st day of april, 1985 or the lst day of april, 1986, (iv) the loss so computed for the previous year relevant to the assessment year commencing on the lst day of april, , 1982, 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, 1983 or the 1st day of april, 1984 or the 1st day of april, 1985 2d or the 1st day of april, 1986, (v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april 1983, 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, 1984 or the 1st day of april, 1985 or the 1st day of april, 1986, (vi) the loss so computed for the previous year relevant to the assessment year commencing on the lst day of april 2s 1984 to the extent, if any, such loss has not been set off against the agricultural income for the"previous year relevant to i the assessment year commencing on the 1st day of april, 1985 or the 1st day of april, 1986, (vii) the loss so computed for the previous year relevant to fhe assessment year commencing on the lst day of april, 1985, 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, 1986, and 30 (viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 1986, shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1 st day of april, 1987 i (2) where the as~ssee has in the previous year relevant to the assessment year commencing on the 1st day of april, 3s 1988 or if by virtue of any provision of the income-tax act, income-tax is to be chitrged in respect of the income of a period othej' than that previous year, in such othez period, any agricultural income and the net result of the computation of the agricultural income of the assessee for anyone or more of the previous years relevant to the assessment years commencing bn the 1st day of april, 1980 or the 1st day of april, 1981 or the 1st day of april 1982 or the 1st day of april, 1983 or the 1st day of april, 1984 or the 1st day of april 1985 or the 1st day of april, 1986 or the 1st day of 40 april, 1987, is a loss, then, for the purposes of sub-section (6) 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, 1980, to the extent, if any, such loss has not been set qff against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of april, 1981 or the 1st day of april, 1982 or the 1st day of april, 1983 or the 1st day of april, 1984 or the 1st day of april 1985 or the 1st day of april, 1986 or the 1st day of april, 1987, 45 (ii) the loss so computed for the previous year relevant to the asessment year commencing on the 1st day of april, 1981, to the extent, if any such loss has not been set off against abe agricultural income for the previous year relevant to the aaeasmeal ye&l cciiliiiedcing oil the lit day d april 1982 qi' abe lit ddy of apil, 1983 qi' abe lit day of apil 1984 or the iii day of april 198' 01' the 1st day of april 1986 qi' the lit day of april 1987 (iii) the loss so computed for the previous year relevant to the usessmau year commencina oil abe 1st day of april 1982 to the extent, if any such loss hu not been set off apinst the agricultural income for the previous year !devant to s the assessment year commencing oil the 1st day d april 1983 or the 1st day of april 1984 or die 1st day of april, 1985 or the 1st day of april, 1986 01' the 1st day of april 1987 (n) the loss 10 computed for the previous year relevant to the assessment year commencing on the 1st day of april 1983 to the extent, if any such loss has not been set off against the agricultural income for the previous year !devant to the assessment year commencing on the lst day of april 1984 or the 1st day of april 1985 or the iii day of apil 1986 10 or the 1st day of april 1987 (v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 1984 to the extent, if any such loss has not been set off against the agricultural income for the previous year !devant to the assessment year commencing on the 1st day of april, 1985 or the 1st day of april, 1986 or the 1st day of april 1987, (vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april, 15 1985, to the extent, if any, such loss has not been set off against the agricultural income fol' the previous year !devant to the assessment year commencing on the ist day of april 1986 or the 1st day of april 1987, (vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april 1986, to the extent, if any, such loss has nol been set off against the agricullural income for the previous year !devant to the assessment year commencing on the lst day of april, 1987, and 20 (viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of april 1987, 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, 1988 or the period aforesaid (3) where a change has occurred in the constitution of a fum, nothing in sub-rule (1) <x' sub-rule (2) shall entitle the 25 firm to set oft so much of the loss proportionate to the share of a retired or deceased partner computed in the iil8i1jle'l' laid down in sub-section (1), sub-section (2) and sub-section (3) of section 67 of the income-tax act as exceeds his share of profits, if any, of the previous year in the fum, or entitle any partner to the benefit of any portion of the said loss (computed in the manner aforesaid) which is nol apportionable to him (4) where any person deriving any agricultural income from any source has been succeeded in such capacity by idolbet 30 person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2) shall entitle any person other than the person incwting the loss, to have it set off undcz sub-rule (1) or, as the case may be, sub-rule (2), (5) notwithstanding anything contained in this rule, no loss which has not been determined by the incometax officer under the provisions of these rules or the rules contained in part iv of the fu'st schedule to the finance act, 1979, or of the first schedule to the finance (no2) act, 1980 or of the ru'st schedule to the finance act, 1981, or of the first schedule to the finance act, 1982 or of the first schedule to the finance act, 1983, or of the first schedule to the finance act, 1984, or of the first schodulc to the fmance act, 1985 or of the first schedule to the finance act, 1986, shall be set off under sub-rule (1) or, as the case may be, sub-rule (2) 21 111m 35 441119111 16111981 14111982 11 1119kl 21111984 32111985 23111986 40 rule 10 -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 11 -the provisions of the income-tax act relating to procedure for uscssment (including the provisions of section 288a relating to rounding off of income) shall with the necessary modifications, apply in relati~n to the computation of the net agricultural income of the assessee as they apply in relali90 to the assessment of the total mcome rule 12 -for the purposes of computing the net agricultural income of the assessee, the income-tax officer sba1l have the same powers as he has under the income-tax act for the purposes of assessment « the total income (5« section 94)part i in the first schedule to the customs tariff act,-(;) in chapter 27 in sub-heading no 270900 for the entry in column (4) the entry "50% plus rs 1000 per 5 tonne" shall be substituted; (ii) in chapter 28 in sub-heading nos 280110 280120 280130 280200 280300 280410 280421 280429 280430 280440 280450 280461 280469 280470 280480 280490 280511 280519 280521 280522280530 280540 280610 280620 280700 280800 280910 280920 281000 281111 281119 281121281122281123281129281210 281290281310281390281410281420281511281512 10 281520281530281610281620281630281700 281810 281820 281830 281910 281990 282010 282090 282110 282120 282200 282300 282410 282420 282490 282510 282520 282530 282540 282550282560 282570 282580 282590 282611 282612 282619 282620 282630 282690 282710 282720282731 282732282733282714: 282735 282736 282737 282738 282739 282741 282749 282751282759282760282810282890282911 282919 282990 283010 283020 283030 283090 15 283110283190283210283220283230283311 283319 283321 283322 283323 283324 283325 283326283327 283329, 283330 283340283410283421283422 283429 283510 283521283522 283523 283524 283525 283526~ 283529 283531 283539 283610 283620 283630 283640 283650 283660283670 283691 283692 283693283699283711283719 283720 283800 283911 283919 283920283990284011 284019 284020 284030, 284110 284120 284130 284140, 284150, 284160, aj 284170, 284180, 284190, 284210, 284290 284310, 284321, 284329, 284330, 284390, 284410, 284420, 284430, 284440, 284450, 284510, 284590, 284610, 284690, 284700, 284810, 284890, 284910, 284920, 284990, 285000 and 285100, for the entry in column (4), the entry "80% pills rs 25 per kg" shall be substituted; (iii) in chapter 29,-(1) in sub-heading nos 290110, 290121, 290122 290123, 290124, 290129, 290211 and 290219, for the entry in column (4) , the entry "80% plus rs 25 per kg" shall be substituted; (2) in sub-heading nos 290220 and 290230, for the entry in column (4), the entry "50% plus rs 10 per kg" shall be substituted; (3) in sub-heading nos 290241, 290242 and 290243, for the entry in column (4), the entry "80% plus rs25 30 per kg" shall be substituted: (4) in sub-heading no 290244, for the entry in column (4), the entry "50% pills rs 10 per kg" shall be substituted; (5) in sub-heading no 290250, for the entry in column (4), the entry "80% pills rs 25 per kg " shall be substituted; (6) in sub-heading no 290260, for the entry in column (4), the entry "50% plus rs 10 per kg" shall be 35 substituted; (7) in sub-heading nos 290270,290290,290311,290312,290313,290314, 290315, 290316, 290319, 290321, 290322, 290323, 290329,290330, 290340, 290351, 290359 290361, 290362, 290369, 290410, 290420, 290490, 290511, 290512, 290513, 290514, 290515, 290516, 290517, 290519, 290521, 290522, 290529, 290531, 290532, 290539, 290541, 290542, 290543, 290544, 290s49, 290550, 290611, 290612, 40 290613, 290614, 290619, 290621, 290629, 290711, 290712, 290713, 290714, 290715, 290719, 290721, 290722, 290723, 290729, 290730, 290810, 290820, 290890, 290911, 290919, 290920, 290930, 290941, 290942, 290943, 290944, 290949, 290950, 290960, 291010, 291020, 291030, 291090, 291100, 291211, 291212, 291213, 291219, 291221,291229,291230,291241,291242, 291249, 291250, 291260 291300, 291411,291412,291413 and 291419, for the entry in column (4) the entry" 80% plus rs 25 per kg" shall be 45 substituted; (8) in sub-heading no 291421, for the entry in column (4) the entry "150% pills rs 15 per kg" shall be substituted; 19) in sub-heading nos 291422 291423, 291429, 291430 291441 291449, 291450 and 291461 for the entry in column (4), the entry "80" pills rs 25 per kg" shall be substituted; (10) in sub-heading no 291469, for the entry in column (4), the entry "iso" pills rs 15 per kg" shall be substituted; 5 (ll) in sub-heading nos 291470, 291511, 291512, 291513, 2915:21, 291522, 291523, 291524, 291529, 291531, 291532, 291533, 291534,291535, 291539, 291540, 291550, 291560, 291570, 291590, 291611, 291612, 291613, 291614, 291615, 291619, 291620, 291631, 291632, 291633, 291639, 291711, 291712, 291713,291714,291719,291720,291731, 291732, 291733,291734 and 291735, for the entry in column (4), the entry "~pllls rs 25 per kg" shall be substituted; 10 (12) in sub-heading no 291736, for the entry in column (4), the entry "150% pills rs 15 per kg"shall be substituted; (13) in sub-heading no 291737, for the entries in columns (4) and (5), the entries "150% pills rs 15 per kg" and "140% plus rs 15 per kg" shall, respectively, be substituted; 15 (14) in sub-heading nos 291739,291811,291812,291813,291814, 291815, 291816, 291817, 291819, 291821, 291822, 291823, 291829, 291830, 291890, 291900, 292010, 292090, 292111, 292112, 292119, 292121,292122,292129 and 292130, for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted; (15) in sub-heading nos 292141, 292142 and 292143, for the entry in column (4), the entry "150% plus rs15 per kg" shall be substituted; 20 (16) in sub-heading no 292144, for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted; (17) in sub-heading no 292145, for the entry in column (4), the entry "150% plus rs 15 per kg" shall be substituted; (18) in sub-heading nos 292149 and 292151, for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted; 2~ (19) in sub-heading no 292159 for the entry in column (4), the entry "150% plus rs 15 per kg" shall be substituted; (20) in sub-heading nos 292211, 292212 292213, 292219, 292221, 292222,292229292230292241, 292242 and 292249, for the entry in column (4) the entry "80% plus rs 25 per kg" shall be substituted; 30 (21) in sub-heading no 292250, for the entry in column (4), the entry "150% plus rs 15 per kg" shall be substituted; (22) in sub-heading nos 292310,292320, 292390, 292410, 292421 and 292429 for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted; (23) in sub-heading no 292511 for the entry in column (4), the entry "rs 75 per kg" shall be substituted; 35 (24) in sub-heading nos 292519, 292520, 292610, 292620 292690, 292700 292800, 292910, 292990, 293010, 293020, 293030 293040 293090, 293100,293211 293212, 293213, 293219, 293221, 293229, 293290, 293311 293319, 293321 293329, 293331, 293339, 293340, 293351, 293359, 293361 and 293369, for the entry in column (4); the entry "80% plus rs 25 per kg" shall be substituted: (25) in sub-heading no 293371, for the entries in columns (4) and (5), the entries "150% plus rs 15 per kg" and "140% plus rs 15 per kg" shall respectively be substituted: 40 (26) in sub-heading nos 293379, 293390, 293410 293420, 293430, 293490 and 293500, for the entry in column (4) the entry "80% plus rs 25 per kg" shall be substituted (27) in sub-heading nos 293610, 293621 293622 293623, 293624, 293625 293626, 293627 293628, 293629 and 293690 for the entries in columns (4) and (5) the entries "80% plus rs 25 per kg" and "74% plus rs 25 per kg" shall respectively be substituted; 45 (28) in sub-heading nos 293710 293721 293722 293729 293791, 293792 and 293799, for the entries in columns (4) and (5) the entries "80% plus rs 25 per kg" and "70% plus rs 25 per kg" shall respecbvely be substituted; (29) in sub-heading nos 293810 293890 293910 293921, 293929 and 293930, for the entry in column (4) the entry "80% plus rs 25 per kg" shall be substituted; 50 (30) in sub-heading nos 293940 and 293950, for the entries in columns (4) and(5) the entries "80% plus rs 25 per kg" and " 70% pills rs 2s per kg" shall, respectively, be substituted; (31) in sub-heading nos 293960,293970,293990 and 294000, for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted; (32) in sub-heading nos 294110,294120,294130,294140,294150 and 294190, for the entries in columns (4) and (5), the entries "80% pills rs 25 per kg" and "74% pills rs 25 per kg" shall, respectively, be s substituted; (33) in sub-heading no 294200, for the entry in column (4), the entry" 80% pills rs 25 per kg" shall be substituted; (iv) in chapta' 32,-(1) in sub-heading nos 320110, 320120 and 320130, for the entry in column (4), the entry "50% pills rs 10 10 per kg" shall be substituted; (2) in sub-heading no 320190, for the entries in columns (4) and (5), the entries "80% plus rs 25 per kg" and "10% pills rs 25 per kg" shall, respectively, be substituted; (3) in sub-heading nos 320210 and 320290, for the entry in column (4), the entry "80% pills rs 25 per kg" shall be substituted; 15 (4) in sub-heading nos 320300, 320411, 320412, 320413, 320414, 320415, 320416, 320417, 320419, 320420, 320490, 320500, 320610, 320620, 320630, 320641, 320642, 320643, 320649, 320650, 320710, 320720,320730,320740,320810,320820,320890, 320910,320990,321000,321100,321210,321290, 321310,321390,321410 and 321490, for the entry in column (4), the entry "150% pills rs 15 per kg" shall be substituted; al (5) in sub-heading nos 321511, 321519 and 321590 for the entry in column (4), the entry "100% pills rs25 per kg" shall be substituted; (\1) in chapter 33, in sub-heading nos 330111 330112, 330113 330114, 330119, 330121, 330122, 330123, 330124 330125, 330126, 330129, 330130, 330190, 330210, 330290, 330300 330410, 330420 330430, 330491, 330499, 330510,330520, 330530, 330590, 330610, 330690, 330710, 330720, 330730, 25 330741, 330749 and 330790, for the entry in column (4), the entry "150% pills rs 25 per kg" shall be substituted; (vi) in chapter 34, -(1) in sub-heading nos 340111, 340119 and 340120, for the entry in column (4), the entry "150% plus rs 15 per kg" shall be substituted; 30 (2) in sub-heading nos 340211, 340212, 340213 and 340219, for the entries in columns (4) and (5), the entries "100% pills rs2s per kg" and "90% plus rs 25 per kg" shall, respectively, be substituted; (3) in sub-heading nos 340220, 340290, 340311, 340319, 340391 and 340399, for the entry in column (4), the entry "150% pills rs 15 per kg" shall be substituted; (4) in sub-heading nos 340410, 340420 and 340490, for the entry in column (4), the entry "100% pills rs 15 35 per kg" shall be substituted; (5) in sub-heading nos 340510, 340520, 340530, 340540, 340590, 340600 and 340700, for the entry in column (4), the entry "150% plus rs 15 per kg" shall be substituted; (vii) in chapter 35, in sub-heading nos 350110, 350190, 350210, 350290, 350300, 350400, 350510, 350520,350610,350691,350699,350710 and 350790, for the entry in column (4), the entry "100% pills 40 rs 2s per kg" shall be substituted; (,,;u) in chapter 38,-') in sub-heading no 380110, for the enmes in columns (4) and (5), the entries "80% pills rs 25 per kg" and "10% plus rs 25 per kg" shad, respectively, be substituted; !) in sub-heading nos 380120, 380130 and 380190, for the entry in column (4), the entry "80% pills rs 25 per <is kg" shall be substituted; (3) in sub-heading no 380210, f(w the entries in columns (4) and (5), the entries "80% pills ri 25 pez kg" and "70% pills rs 25 pez kg" shall, respectively, be subsiitutcd; (4) in sub-heading nos 380290, 380300, 380400, 380510, 380520, 380590, 380610, 380620, 380630, 5 380690, 380700, 380810, 380820, 380830, 380840, 380890, 380910, 380991, 380992,380999, 381010, 381090,381111,381119,381121,381129 and 381190, for the entry in column (4), the entry "80% pills ri25 per kg" shall be subbtiwfed; (5) in sub-heading no 381210, for the entries in columns (4) and (5), the entries "80% pills rs 25 per kg" and "70% pills rs 25 per kg" shall, respectively, be substiwted; 10 (6) in sub-heading nos 381220, 381230, 381300 and 381400, for the entry in column (4), the entry "80% plus rs 25 pc7 kg" shall be substiblted; (l) in sub-heading nos 381511 and 381512, for the entries in columns (4) and (5), the entries "80% plus rs 25 per kg" and "70% pills rs 25 pc7 kg" shall, respectively, be substiblted; (8) in sub-heading nos 381519,381590,381600,381710,381720,381800, 381900, 382000, 382100, 15 382200, 382310, 382320, 382330, 382340, 382350, 382360 and 382390, for the entry in column (4), the entry "80% plus rs 25 per kg" shall be substituted: (ix) in chapter 39,-(1) in sub-heading nos 390110, 390120, 390130, 390190, 390210, 390220, 390230, 390290, 390311, 390319,390320,390330 and 390390, for the entry in column (4), the entry "150% pills ri 25 per kg" shall be 20 substituted; (2) in sub-heading nos 390410,390421 and 390422, for the entry in column (4), the entry "200% pills rs 15 per kg" shall be substituted; (3) in sub-heading nos 390430, 390440, 390450, 390461, 390469, 390490, 390511, 390519, 3905"20, 390590, 390610, 390690, 390710, 390720, 390730, 390740 and 390750, for the entry in column (4), the entry 2'i "150% plus rs 25 pc7 kg" shall be substiblted; (4) in sub-heading no 390760, for the entry in column (4), the entry "200% pills rs 15 per kg" shall be substituted; (5) in sub-heading nos 390791, 390799, 390810, 390890, 390910, 390920, 390930, 390940, 390950, 391000,391110,391190,391211,391212,391220, 391231, 391239, 391290, 391310, 391390, 391400, 30 391510,391520,391530,391590, 391610, 391620, 391690, 391710, 391721, 391722, 391723, 391729, 391731,391732,391733 and 391739, for the entry in column (4), the entry "150% pills rs 25 per kg" shall be substituted; (6) in sub-heading nos 391810, 391890, 391910, 391990, 392010, 392020,392030, 392041, 392042, 392051,392059, 392061, 392062, 392063, 392069, 392071, 392072, 392073, 392079, 392091,392092, 35 392093,392094,392099,392111,392112,392113,392114,392119 and 392190, for the entry in column (4), the entry "150% plus rs 25 per kg" shall be substituted; (x) in chapter 72,-(1) in sub-heading nos 720610 and 720690, for the entry in column (4), the entry "50% plus rs 3,000 per tonne" shall be substiblted; 40 (2) in sub-heading nos 720711, 720712, 720719 and 720720, for the entry in column (4), the entry "70% plus rs 3,500 per tonne" shall be substiwted; (3) in sub-heading nos 720811, 720812, 720813, 720814, 720821, 720822, 720823, 720824, 720831, 720832,720833,720834,720815,720841, 720842 720843, 720844,720845, 720890, 720911, 720912, 720913, 720914, 720921, 720922, 720923, 720924, 720931 720932, 720933, 720934 720941, 720942, 45 720943, 720944 and 720990, for the entry in column (4) the entry "80% pills rs 5,000 per tonne" shall be substituted; (4) in sub-heading nos 721011, 721012, 721020, 721031, 721039, 721041 and 721049, for the entry in column (4), the entry "80% plus rs 7,000 per tonne" shall be substituted; (5) in sub-heading no 721050, for the entry in column (4), the entry "100% plus rs 7,000 per tonne" shall be substituted; (6) in sub-heading nos 721060, 721070 and 721090, for the entry in column (4), the entry "80% plus rs7,ooo per tonne" shall be substituted; 5 (7) in sub-heading nos 721111, 721112, 721119, 721121, 721122, 721129, 721130, 721141, 721149 and 721190, for the entty in column (4), the entry "80% plus rs 5,000 per tonne" shall be substituted; (8) in sub-heading nos 721210, 721221, 721229, 721230 and 721240, for the entty in column (4), the entry "80% plus rs 7,000 per tonne" shall be substituted; io (9) in sub-heading no 721250, for the entty in column (4), the entry "100% plus rs 7,000 per tonne" shall be substituted; (10) in sub-heading no 721260, for the entry in column (4), the entry "80% plus rs 7,000 per tonne" shall be substituted; (11) in sub-heading nos 721310 and 721320, for the entry in column (4), th~ entry "100% plus rs 5,000 per 15 tonne" shall be substituted; (12) in sub-heading nos 721331,721339,721341 and 721349, for the entry in column (4), the entry "60% plus rs 5,000 per tonne" shall be substituted; (13) in sub-heading nos 721350, 721410, 721420 and 721430, for the entry in column (4), the entry "100% plus rs 5,000 per tonne" shall be substituted; 20 (14) in sub-heading nos 721440 and 721450, for the entry in column (4), the entry "60% plus rs 5,000 per tonne" shall be substituted; (15) in sub-heading nos 721460 and 721510, for the entry in column (4), the entry ")00% plus rs 5,000 per tonne" shall be substituted; (16) in sub-heading nos 721520 and 721530, for the entry in column (4), the entry "60% plus rs 5,000 per 25 tonne" shall be substituted; (17) in sub-heading nos 721540 and 72159(\, for the entry in column (4), the entry "100% plus rs 5,000 per tonne" shall be substituted; (18) in sub-heading nos 721610,721621,721622, 721631, 7216,32, 721633, 721640, 721650, 721660 and 721690, for the entry in column (4), the entry "80% plus rs 5,000 per tonne" shall be substituted; 30 (19) in sub-heading nos 721711, 721712, 721713, 721719, 721721, 721722, 721723 and 721729, for the entry in column (4) , the entry "50% plus rs 5,000 per tonne" shall be substituted; (20) in sub-heading nos 721731, 721732, 721733 and 721739, for the entry in column (4), the entry "80% plus rs 5,000 per tonne" shall be substituted; (21) in sub-heading nos 721810,721890,721911,721912,721913,721914,721921, 721922, 721923, 35 721924, 721931, 721932, 721933, 721934, 721935, 721990, 722011, 722012, 722020, 722090, 722100, 722210, 722220, 722230, 722240 and 722300, for the entry in column (4), the entry "300% plus rs 25,000 per tonne" shall be substiluted; (22) in sub-heading nos 722410, 722490, 722510, 722520, 722530, 722540, 722550, 722590, 722610, 722620, 722691, 722692, 722699, 722710, 722720, 722790, 722810, 722820, 722830, 722840, 722850, 40 722860, 722870, 722880, 722910, 722920 and 722990, for the entry in column (4), the entry "80% plus rs 25,000 per tonne" shall be substituted; (xi) in chapter 98, -(1) after note 6, the fouowing notes shall be inserted, namely:-"7 heading no 9806 does not covel' : (a) ball or roller bearings of heading no 8482; (b) bearing housings of sub-heading nos 848320 and 848330; (c) parts of machillc'l)' of heading no 8471; and (~ any other jili't of machinery which the central government may, having regard to its nature of being a part 5 having general application notify in the official gazeue in this behalf 8 goods which answc7 to the description of both the heading no 9801 and the heading no 9806 are to be classified under the heading no 9801"; (2) in suh-heading no 980100, for the entty in column (4), the cotty "60%" shall be substituted part ii10 heading no sub-heading no description of article rate of duty sdntsirl preferential 8jpjis (i) (2) (3) (4) (5) in the first schedule to the customs tariff act, in chapter 98 after heading no 9805, the following heading shall be inserted, namely :-15 150% "9806 980600 parts of machinery, equip-ments, appliances, instru-ments,and articles of chapters 84, 8586,89 and 90 part iin the schedule to the centtal excise tariff act,-(1) in chapter 4, in su~hcading no 040310, for the entry in column (4), the entry "20%" shall be substituted; s (2) in chapta' 9, in su~heading no 090310, for the entry in column (4), the entry "is'll" shall be substituted; (3) in cbaptcr is, in sub-beading no 150400, for the entry in column (4), the entry "rs 1,900 per tonne" shall be substituted; (4) in chapter 19,-(oj in su~heading nos 190119 and 190190, for the entry in column (4), the entry "20%" shall be substituted; 10 (b) in su~heading no 190310, for the entry in column (4), the entry "is'll" shall be substituted; (e) in sub-heading no 190410, for the entry in column (3), the entry"- put up in unit containers and ordinarily intended for sale" shall be substituted; (5) in chapter 21, in sub-heading no210611, for the entry in column (4) the entry "25% plus rs 20 per kilogram" shall be substituted; 15 (6) in chapter 22,-(t,f in sub-heading no 220111, for the entry in column (4), the entry "25 paise" shall be substituted; (b) in sub-heading no 220112, in column (4), for the figures and word" 10 paise" the figures and word "25 paise" shall be substituted; 20 (c) in sub-heading no 220119, for the entry in column (4), the entry "60%" shall be substituted; (co in sub-heading no 220190 for the entry in column (4), the entry "is'll" shall be substituted; (t) in sub-heading no 220211, for the entry in column (4), the entry "50 paise" shall be substituted; (j) in sub-heading no 220212 for the entry in column (4), the entry "55 paise" shall be substituted; (g) in sub-heading no 220213, for the entry in column (4), the entry "65 paise" shall be substituted; (h) in sub-heading no 220214, in column (4), for the figures and word "45 paise", the figures and word "65 25 paise" sball be substituted; (i) in sub-heading no 220219, for the entry in column (4), the entry "75%" shall be substituted; (7) in chapter ?a,-(aj aft« note 3, the following note shall be inserted, namely:-'4 in this oiapttz, the expression "cut-tobacco" means the prepared or processed cut-~size tobacco which is 30 generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes'; (b) in heading no 2404, in column (3), for the words "-smoking mixtures for pipes and cigarettes", the words -smoking mixtwes for pipes and cigareucs; cut-tobacco" shall be substituted; (8) in chapter 28, in sub-heading no 281710, for the entry in column (4), the entry "is'll" shall be substituted; (9) in chapta" 34, in sub-heading nos 340120 and 340290, for the entry in column (4), the entry "25%" shall be 35 substituted; (10) in chapter 35, in sub-heading no 350600, for the entry in column (4), the entry "40%" shall be substituted; (11) in chapter 39, in sub-heading no 390780, in column (3), for the word "polybutyl", the word "polybutylene" shall be substituted; (12) in chapter 40,-5 (a) in sub-heading nos 400610 and 400821, for the entry in column (4), the entry "rs12 per kilogram" shall be substituted; (b) in sub-heading no 401090, for the entry in column (4), the entry "35%" shall be substituted; (13) in chapter 42, in sub-heading no 420110, for the entry in column (4), the entry "35%" shall be substituted; (14) in chapter 44,-10 (a) in sub-heading nos 440610, 440620, 440690, 440710 and 440790, for the entry in column (4), the entry "20%" shall be substiblted; (b) in sub-heading nos 440810 and 440820, for the entry in column (4) - the entry "30%" shall be substituted; (15) in chapter 45, in sub-heading no 450100 for the entry in column (4), the entry "15%" shall be substituted; (j6) in chapter 48-j5 (0) in sub-heading no 480220 in column (4), for the abbreviation and figures "rs 575" the abbreviation and figures "rs 600" shall be substituted; (b) in sub-heading no 480291, in column (4), for the abbreviation and figures "rs 1,700", the abbreviation and figures "rs 1,800" shall be substituted; (c) in sub-heading no 480299, in column (4), for the abbreviation and figures "rs 1,300", the abbreviation and 20 figures "rs 1400" shall be substiblted; (d) in sub-heading no 480300, in column (4), for the abbreviation and figures "rs 1,430", the abbreviation and figures "rs 1,550" shall be substituted; (e) in sub-heading nos 480419, 480429 and 480430, in column (4), for the abbreviation and figures "rsi 700", the abbreviation and figures "rs 1,800" shall be substituted; 25 (f) in sub-heading no 480530, in column (4), for the abbreviation and figures "rs 2,000", the abbreviation and figures "rs 2150" shall be substituted; (g) in 'sub-heading no 480590, in column (4), for the abbreviation and figures "rs 1,550" , the abbreviation and figures "rs 1,600" shall be substiblted; (it) in sub-heading nos 480610 and 4806_20 in column (4) for the abbreviation and figures "rs 2,200", the abbreviation and figures "rs 2,300" shall be substituted; 30 (i) in sub-heading no 480690 in colwnn (4), for the abbreviation and figures "rs 1,930", the abbreviation and figures "rs 2,000" shall be subs&ituted; oj in sub-heading nos 480710 and 480799, in column (4), for the abbreviation and figures "rs l,sso", the abbreviation and figures "rs l,fix)" shau be substituted; 35 (kj in sub-heading nos 480810 and 480890, in column (4), for the abbreviation and figures "rs l,sso", the abbreviation and figures "rs l,fix)" shall be substiblted; (l) in sub-heading nos 480910,480920 and 480990, for the entry in colwnn (4), the entry "40% " shall be substilutcd; (iii) in iub-~j no 481010, in column (4), for the abbreviation and figures "rs 1,700", the ablrviation 40 and figura "ra 1800" ahal1 be aubsciblted; (ii) in aub-headiq no 481020 in column (4), for the abbreviaiicln and figures "rs 2,200", the abbreviaiion and fiprea "ra 2300" aliau be aubsdlulcd: (0) in sub-heading no 481090, in column (4), for the abbreviation and figures "rs 1,930", the abbreviation and figures "rs 2,000" shall be substimted; (p) in sub-heading nos 481110 and 481120, in column (4), for the abbreviation and figures "rs 1,550", the abbreviation and figures "rs 1,600" shall be substituted; (q) in sub-heading no 481131, for the entry in column (4), the entry "10% plus rs 1,600 per tonne" shall be 5 substimted; (r) in sub-heading nos 481139 and 481140, in column (4), for the abbreviation and figures "rs 2,200", the abbreviation and figures "rs 2,300 " shall be substimted; (s) in sub-heading no 481190, in column (4), for the abbreviation and figures "rs 1,930", the abbreviation and figures "rs 2,000" shall be substimted; 10 (l) in sub-heading no 481200, for the entry in column (4), the entry "15%" shall be substimted; (il) in sub-heading no 481300, in colmon (4), for the abbreviation and figures "rs 2,200", the abbreviation and figures "rs 2,300" shall be substimted; (v) in sub-heading no 481400, in column (4), for the abbreviation and figures "rs 2,500", the abbreviation and 15 figures "rs 2,700" shall be substimted; (w) in suh-heading no 481500, for the entry in column (4), the entry "15%" shall be substituted; (x) in sub-heading no 481600, for the entry in column (4), the entry "40%" shall be substituted; (y) in sub-heading nos 481710, 481720 and 481790, in column (4), for the abbteviation and figures "rsl,550", the abbreviation and figures "rsl,600" shall be substimted; 20 (17) in chapter 49, in heading no 4901, in column (3), for the words "producrs of the paper printing industry", the words "producrs of the printing industry" shall be substituted; (18) in chapter 52-(~ in sub-heading nos 520620 and 520720, in column (4), for the words, abbreviation and figures "sub-heading nos 520631 to 520639 and 520690", the words, abbreviation and figures "sub-heading nos 520631 to 520636 and 520691 to 520694" shall be substituted; 25 (b) in sub-heading nos 520790 and 520819, for the entry in colmon (4), the entry "fifty per cent of the duty leviable under sub-heading nos 520631 to 520636 and 520691 to 520694, as the case may be, depending upon the average coldl1 of yam in the fabric and the value per square metre of the fabric" shall be substituted; (c) in sub-heading nos 520822 and 520829, in column (4), for the words, abbreviation and figures "sub-beading nos 520631 to 520639 and 520690", the words, abbreviation and figures "sub-heading nos 520631 to 520636 30 and 520691 to 520694" shall be substituted; (t:o in sub-heading nos 521110 and 521120, for the entry in column (4), the entry "nil" shall be substimted; (19) in chapter 54,-((41 in sub-heading no 540491, for the entry in column (4), the entry "rs 2112 per kilogram" shall be substituted; 3s (b) in sub-heading no 540492, for the entry in column (4), the entry "rs1377 per kilogram" shall be substihlled; (c) in sub-heading no 540493, for the entry in column (4), the entry "rs 986 per kilogram" shall be substituted; (4 in sub-heading no 540494, for the entry in column (4), the entry "rs 818 per kilogram" shall be 40 subatiblwl; (e) in sub-heading no 540495, for the entry in column (4), the entry "rs 695 per kilogram" shall be substiluwl; (f) in sub-heading no 540496, for the entry in column (4), the entry "rs 471 per kilogram" shall be substiblted; (g) in sub-heading no 540497, for the entry in column (4), the entry "ju 308 per kilogram" shall be substiblted; 5 (h) in sub-heading no 540910, for the entry in column (3), the entry "- of value not exceding rupees len per square metre" shall be substituted; (;) in sub-heading no 540920, for the entry in column (3), the entry "- of value exceeding rupees len but not exceeding rupees twenty per square metre" shall be substiblted; (j) in sub-heading no 540930, for the entry in column (3), the entry" - of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre" shall be substituted; 10 (k) in sub-heading no 540940, for the entry in column (3), the entry" - of value exceeding rupees twenty-five but not exceeding rupees ruty per square metre" shall be substiblted; (l) in sub-heading no 540950, for the entry in column (3), the entry" - of value exceeding rupees rlfty but not exceeding rupees one hundred per square metre" shall be substiblted; 15 (m) in sub-heading no 540960, for the entry in column (3), the entry" - of value exceeding rupees one hundred per square metre" shall be substiblted; (n) sub-heading no 540970 and the entries relating thereto shall be omitted; (20) in chapter 55, -20 (a) sub-heading nos 551127 and 551128 shall be renumbered as sub-heading nos 551126 and 551127 respectively; (b) sub-heading nos 551227 and 551228 shall be renumbered as sub-heading nos 551226 and 551227 respectively; (2/) in chapter 59,-(a) in sub-heading no 590110, for the e~try in column (4), the entry "10% " shall be substiujted; 2') (b) in sub-heading nos 590210, 590220 and 590230, for the entry in column (4), the entry "rs 10 per kilogram" shall be substituted; (c) in sub-heading no 590311, for the entry in column (4), the entry "30% plus the duty for the time being leviable on base fabrics, if not already paid" shall be substituted; )0 (d) in sub-heading no 590319, in column (4), for the abbreviation and figure "rs 6", the abbreviation and figure "rs 7" shall be substiujted; (~) in sub-heading no 590321, for the entry in column (4), the entry "30% plus the duty for the time being levtable on base fabrics, if not already paid" shall be substituted; if) in sub-heading no 590329, in column (4), for the abbreviation and figures "rs 750", the abbreviation and figures "rs 850" shall be substituted; 35 (~) in sub-heading no 590391, for the entry in column (4), the entry "30% plus the duty for the time being leviable on base fabrics, if not already paid" shall be substituted; (h) in sub-heading no 590399, in column (4), for the abbreviation and figure "rs 8", the abbreviation and figure "rs 9" shall be substituted; (;) in sub-heading nos 590510 and 590520, for the entry in column (4), the entry "10%" shall be substituted; 40 u> in sub-heading no 590800, for the entry in column (4), the entry "30%" shall be substituted; (22) in chapter 64,-(~ in sub-heading no 640111, for the entry in column (4), the entry "20%" shall be substituted; (b) in sub-heading no 640191, for the entry in column (4), the entry "20%" shall be substituted; (c) in sub-heading no 640200, for the entry in column (4), the entry "is"" shad be substiwted; (23) in chapter 68,-(a) in sub-heading no 680110, for the entry in column (4), the entry "20%" shall be substiwled; (b) in sub-heading no 680200, for the entry in column (4), the entry "20"" shall be substiwted; (c) in sub-heading nos 680410, 680420, 680430 and 680490, for the entry in column (4), the entry 5 ft25%ft shall be substituted; (dj in sub-heading no 680510, for the entry in column (4), the entry "25"" shall be substiwted; (~) in sub-heading no 680610, for the entry in column (4), the entry "25"" shall be substiwted; (f) in sub-heading no 680690, for the entry in column (4), the entry "20%" shall be substiwted; (g) in sub-heading no 680700, for the entry in column (4), the entry "20%" shall be substituted; 10 (24) in chapier 69,-(a) in sub-heading nos 690100, 690210, 690290, 690310, 690390 and 690410, for the entry in column (4), the entry "is'll" shall be substiwted; (b) in sub-heading no 690810, for the entry in column (4), the entry "40%" shall be substiwted; 15 (c) in sub-heading no 690910, for the entry in column (4), the entry "20%" shall be substituted; (dj in sub-heading no 690920, for the entry in column (4), tm entry "40"" shall be substituted; (25) in chapter 10,-(a) in sub-heading no 700210, in column (4), for the abbreviation and figures ftrs 375ft, the abbreviation and figures "rs 10" shall be substituted; (b) in sub-beading no 700220, in column (4), for the abbreviation and figures "rs 350", the abbreviation and a> figures "rs 10" shall be substituted; (c) in sub-heading no 700300, in column (4), for the abbreviation and figures "rs 375", the abbreviation and figures "rs 10" shall be substituted; (dj in sub-heading no 700410, for the entry in column (4), the entry ft4o% plus rs 50 per millimetre thickness or part ihc:nlof per square mette" shall be substituted; 25 (~) in sub-heading no 700420, for the entry in column (4), the entry "50% plus rs so per millimetre thickness or part ihc:reof per square metre" shall be substituted; (f) in sub-heading no 700690, for the entry in column (4), the entry "40% plllf rs is per millimetre thickness or part tbereof per square metre" shall be substituted; (26) in 0iapb:r 14, in sub-heading no 740590, for the entry in column (4), the entry "20%" shall be substiwted; 30 (17) in cl1apta" 83, in sub-heading no 831212, for the entry in column (4), the entry ft20" plus rsl00 per cantaincr''' si;tall be substiwted; (28) in cbapia" 85,-(a) in sub-beading no 850100, for the entry in column (4), the entry "25"" shai1 be substiwted; (b) in sub-headins no 850600, for the entry in column (4) the entry "35"" shall be substiwted; ~ in iub-iading no 853900, for the entry in coiwnn (4), the entry "3s" pills rs 10 per lamp" shai1 be suijitjb'" heading no sub-heading no description of goods rate of duty (1) (3) (4) in the schedule to the central excise tariff act-5 (1) in chapter 19 for sub-heading nos 190210 190220 and 190290 the following sub-headings shall be substituted namely :-"190210 -put up in unit containers and ordinarily intended for sale 15% 190290 nil"; (2) in chapter 24-(a) after sub-heading no 240412 the following sub-heading shall be inserted namely ;-10 "240413 - ~ut-tobacco 10 paise per kilogram"; (b) for sub-heading nos 240441 and 240442 the following shall be substituted namely:-'- clewing tobacco includinll preparations commonly known as "khara masa1a" "kimam" ii"dokta" "zarda" "sukha" and "surti": 240441 -bearing a lnnd name 20%'; 15 (e) for sub-heading nos 240451 and 240452 the following sub-heading shall be substituted namely;-"240450 -snuff of tobacco 20%"; (3) in chapter 28 for heading no 2829, the following heading shall be substituted, namely:- "2829 chlorates and percmorales; broma les and perbroma tes; iodates and perioda les20 282910 rs looper kilogram -potassium chlorate 15%"; 282990 -other (4) in chapter 34 for sub-heading nos 340111 and 340112, the following sub-heading shall be substituted namely:-"340110 -soap in any fonn 25%"; 25 (5) in chaptes 52-(oj for sub-heading nos 520632, 520633, 520634 520635 and 520636 the following subheadings shall be substiwted, namely :-20 paise per square metre "520632 - of value exceeding rupees five but not exceeding rupees ten per square metre 50 paise per square metre 30 520633 - of value exceeding rupees ten but not exceeding rupees fifteen per square metre 80 paise per square metre 520634 - of value exceeding rupees fifteen but not exceeding rupees twenty-five per square metre 8% 520635 - of value ~mpees lwciily-five but not exceeding rupees per square mcirc 35 8%"; 520636 - of value exceeding rupees fifty per square mcb'e (b) for sub-lading nos 520637, 520638 520639 iiid 520690, the following sub-iwdi sbail be substituted liiiiiciiy :-(1) (2) (3) (4) "-other fabrics: 520691 - of value not exceeding rupees fifteen per square metre so paise per square metre 520692 - of value exceeding rupees fifteen but not exceeding rupees twenty-five per square metre 80 paise per square metre 520693 -- of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 8% 5 8%"; - of value exceeding rupees fifty per square metre 520694 (c) for heading no 5209 the following i}eading shall be sub~tituted namely:- "5209 corron fabrics- ~ woven(b) subjeci'ed to the process of bleaching mercerising, dyeing printing waler-proofing, shrinkproofing, organdie processing or any otiier process or any two or more of these processes (c) containing (i) colton and (ii) pol yesler staple fibre or polyester filament yarn or both (blit not containing any 01lffir lex1ue material), and (co in which the proportion of pol yesler staple fibre or filament yarn or both is more than 40% by weight of the total fibre content 520910 nil - of value not exceeding rupees twenty-five per square metre 520920 nil"; - of value exceeding rupees twenty-five per square metre (d) for sub-heading nos 521020 and 521030 die following sub-heading shall be substituted namely :-"521020 - of value exceeding rupees twenty-five per square metre nil"; (6) in chapter 54 for sub-heading no 541230 the following sub-headings shall be substituted namely :-30 "541230 nil - of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 541240 nil"; - of value exceeding rupees one hwldred per square metre 35 oj in chapter 55,-(a) for heading no 5508 the following heading shall be substituted, namely :-"5508 fabrics of man-made staple fibres, excluding fabrics covered under heading nos 5511 and 5512,-40 ~ woven on looms other than handlooms, and 4s (b) subjecred to the process of bleaching, dyeing printing shrlnkproofing, slentering, heat-seiting, crease-resistant processing or any other process or any two or more of these processes witii the aid of power or steam (1) (2) 0) (4) 550810 -of value not exceeding rupees ten per square metre nil 550820 - of value exceeding rupees ten but not exceeding rupees twenty per square metre nil 550830 - of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre nil 5 550840 - of value exceeding rupees twenty-five but not exceeding rupees fifty pel" square metre nil 550850 - of value exceeding rupees fifty but not exceeding rupees one bundred per square metre nil jo 550860 -of value exceeding rupees one hundred per square metre nil "; (b) for sub-heading no 551113, the following sub-headings shall be substituted, namely :-"551 ~13 -- of value exceeding rupees fifty but not exceeding rupees one hundred per square metre nil 551li4 -- of value exceeding rupees one hundred pel" square metre nil "; 15 (c) for sub-heading no 551129, the following sub-headings shall be substituted, namely:-"551128 -- other fabrics of value exceeding rupees fifty but not exceeding rupees one hundred per square metre nil 551129 -- other fabrics of value exceeding rupees one hundred per square metre nil "; 20 (d) for sub-heading no 551213, the following sub-headings shall be substituted, namely :-"551213 -- of value exceeding rupees fifty but not exceeding rupees one hundred per square metre nil nil "; 551214 -- of value exceeding rupees one hundred per square metre (e) for sub-heading no 551229, the following sub-headings shall be substituted, namely :-2'i "551228 nil -- other fabrics of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 551229 nil" ; -- other fabrics of value exceeding rupees one hundred per square metre (8) in chapter 69 for sub-heading no 690610 the following sub-heading shall be sljbstituted namely ;-30 "690610 - glazed tiles 50%"; (9) in chapter 84 after sub-heading no 841410 the following sub-heading shall be inserted namely ;-"841420 - electric fans 15% plus rsl00 per fan"; (10) in chapter 85 for heading no 8540, the following shall be substituted, namely ;-35 "8540 thermionic cold cathode or photo-cathode valves and tubes (for example v acuum or vapour or gas filled val yes and tubes mercury arc rectifying valves and rubes, ca thode-ray tubes, television camera rubes) -cathode-ray television picture tubes: 40 rs 6001- per tube rs 150/- per tube 15%" 854011 854012 854090 --colour -black and white - 0ihri' part iin the first schedule to the additional duties of excise act,-(1) in sub-heading no 170139, for the entry in column (4), the entry "rs 36 per quintal" shall be substituted; 5 (2) in heading no 2404, in column (3), in the portion occurring before sub-heading no 240411, for the words "-smoking mixtures of tobacco for pipes and cigarettes", the words "-smoking mixtures of tobacco for pipes and cigarettes; cut-tobacco" shall be substituted; (3) sub-heading no 240432 shall be renumbered as sub-heading no 2404~9; (4) in sub-heading no 520620, in column (4), for the wonts, abbreviation and figures "sub-heading nos 520631 ]() to 520639 and 520690", the wonts, abbreviation and figures "sub-heading nos 520631 to 520636 and 520691 to 520694" shall be substituted; (5) in sub-heading no 520632, for the entry in column (3), the entry "- of value exceeding rupees five but not exceeding rupees ten per square metre" shall be substituted; (6) in sub-heading no 520633, for the entry in column (3), the entry "- of value exceeding rupees ten hut not 15 exceeding rupees flfteen per square metre" shall be substituted; (7) in sub-heading no ~20634, for the entry in column (3), the entry "-- of value exceeding rupees fifteen hut not exceeding rupees twenty-five per square metre" shall be substituted; (8) in sub-heading no 520635, for the entry in column (3), the entry "-- of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre" shall be substituted; (9) in sub-heading no 520636, for the entry in column (3), the entry "-- of value exceeding rupees fifty per square metre" shall be substituted; 25 (10) in sub-heading no 520720, in column (4), for the words, abbreviation and figures "sub-heading nos 520631 to 520639 and 520690", the words, abbreviation and figures "sub-heading nos 520631 to 520636 and 520691 to 520694" shall be substituted; (11) in sub-heading nos 520790 and 520819, for the entry in column (4), the entry "fifty per cent of the duty leviable under sub-heading nos 520631 to 520636 and 520691 to 520694, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric" shall be substituted; (12) in sub-heading nos 520822 and 520829, in column (4), fpr the words, abbreviation and figures "subheading nos 520631 to 520639 and 520690", the words abbreviation and figures "sub-heading nos 520631 to 30 520636 and 520691 to 520694" shall be substitu~; (13) in sub-heading nos 521110 and 521120, for the entry in column (4), the entry j5%" shall be substituted; (14) sub-heading nos 551127 and 551128 shall be renumbered as sub-heading nos 551126 and 551127 respectively; (15) sub-heading nos 551227 and 551228 sball be renumbered as sub-heading nos 551226 and 551227 3s respectively (3)in the fu'st schedule 10 the additional duties o( excise act-(1) after sub-heading no 240412, the (ollowing sub-heading shall be inselted, namely :-"2a04l3 -- cut-tobacco (2) for sub-heading nos 240441 and 2a0442, the following shall be substituted, namely:-'-chewing iobacco including preparations commonly known as "kharamasala", "igmam","dokta", "zarda",,"sukha" and "surti": 2a0441 -- bearing a brand name 10%'; 10 (3) for the portion occurring aftez sub-heading no 240449 and sub-heading nos 240451 and 240452, the following sub-heading shall be substituted, namely :-"240450 -snuff of tobacco 10%"; (4) for sub-heading nos 520637,520638,520639 and 520690, the following sub-headings shall be substituted, namely:-| | - other ||----------|------------|| fabrics: | || 520691 | -- || rupees | || fifteen | || pet | || square | || metre | |15 | 10% | plus ||-----------------|---------|| rs | || 5 | || pet | || square | || metre | || 10% | plus || rs | || 5 | || per | || square | || metre | || 520692 | -- || rupees | || fifteen | but || not | || exceding | rupees || twenty-five | || pet | || square | || metre | || 10% | plus || rs | || 5 | || per | || square | || metre | || 5206~93 | || - | || of | || value exceeding | || rupees | || twenty-five but | || not | || exceeding | || rupees | || flfty | || per square | metre |20 520694 -of value exceeding rupees flfty per square metre 10% plus rs 5 per square metre~; (5) for heading no 5209, the (ouowing heading shall be substituted namely :-"5209 colton fabrics,-(a) woven, 2'; (b) subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrinkproofing,organdie processing or any other process or any '!wo or more of these processes, (c) containing (i) cotion, and (ii) polyester staple fibre or polyester fdament yarn, or both (but not containing any other tex'rne material), and (d) in widch the proportion of polyester staple fibre or fdament yarn or both is more than forty per cent by weight of the total fibre content | 520910 | - of | value ||------------------------|---------|----------|| not | | || exceeding | | || rupees | | || twenty-five per square | metre | 10% || plus | | || rs | 5 | || per | | || square | metre | || 520920 | | || - | of | value || rupees | | || twenty-five | | || per | | || square | metre | 10% || plus | | || rs | 5 | || per | | || square | metre"; | |(6) for sub-heading nos 521020 and 521030, the following sub-heading shall be substituted, namely :-"521020 - of value exceeding rupees twenty-five per square metre 10% plus rs 5 per square metre"; (7) for heading no 5409, the following heading shall be substiblted, namely :-"5409 | fabrics | of | man-made | filament | yarn ||----------------------------------|-------------------------------|-------------|-------------|---------|| (including fabrics obtained from | | | | || materials | | | | || of | heading | nos | 5406 | and || 5407 | but excluding fabrics covered | | | || under | heading | no | 5412),- | |(a) woven on looms orner man handlooms, and (b) subjected to rne process of bleaching, dyeing, printing, shrink-proofing, stentering heat-setting crease-resistant processing or any orner process or any two or more of these processes with the aid of power or steam 540910 - of value not exceeding rupees ten per square metre 10% plus rs 5 per square metre 540920 - of value exceeding rupees ten but not exceeding rupees twenty per square metre 10% plllf rs 5 per square metre 540930 10% plus rs 5 per square metre - of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre 540940 10% plus rs 5 per square metre - of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 540950 15% - of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 20%"; 540900 -of value exceeding rupees one hundred per square metre (8) for sub-heading no 541230 the following sub-headings shall be substituted namely :-"541230 - of value exc=iing rupees fifty but not exceeding rupees one hllddred per square metre 15% 541240 -of value exceeding rupees one hundred per square metre 20%"; (9) for heading no 5508, the following heading shall be substituted, namely :-"5508 fabrics of man-made staple fibres (excluding fabrics covered under heading nos 5511 and 5512),- ~ woven on looms cmmr man handlooms, and| (2) | (3) ||-----------------------------------------------|--------|| (4) | || q) | || 5 | || (b) | || subjected | to || dyeing, printing, shrlnkproofing, stentering, | || heat-setiing, crease-resistant procbssing | || or | || any | olller || or more of these processes | || with the | || aid | of || - of value | || not | || exceeding rupees | || ten | || per | || square | metre || s50810 | || 10% | || plus | || rs | || s | || per | || square | || metre | || s50820 | || - | of || value exceeding | || rupees | || ten | || but not exceeding | rupees || twenty | || per | square || metre | || 10 | || 10% | plus || rs | || s | || per | || lkluare | || metre | || s5083o | || - of value exceeding | || rupees | || twenty | but || not | || exceeding | || rupees | || twenty-five | || per | || square | || metre | || 10% | || plus | || rs | 5 per || square | || metre | || s50840 | || - of | || value exceeding | || rupees | || twenty-five but not exceeding | || rupees | || fifty | || per | || square | || metre | || 10% | || plus | || rs | 5 || per | || !quare | || metre | || ss0850 | |15 - of value exceeding rupees fifty but not exceeding rupees one hundred per square metre is% 20%"; - of value exceeding rupees one hundred per square metre s50860 (10) for sub-heading no 5s1113, the following sub-headings shall be substituted, namely :-"551113 -- of value exceeding rupees fifty but not exceeding rupees one hundred per square melle 15% 5s1114 -- of value exceeding rupees one hundred per square metre 20%"; 20 (11) for sub-heading no 551129, the following sub-headings shall be substituted, namely:-| "551128 | - other fabrics of value ||-------------|-----------------------------|| exceeding | || rupees | fifty || rupees | || one | hundred || per | || square | || metre | || 15% | || 5s1129 | || ~ | || fabrics | of || exceeding | || rupees | || one | || hun~ | || per | square || 20%"; | |(12) for sub-heading no 551213, the following sub-headings shall be substituted, namely :-25 "551213 --of value exceeding rupees fifty but not exceeding rupees one hundrm per square melle is% s51214 - of value exceeding rupees one hundred per square metre 20%"; (13) for sub-heading no 551229, the following sub-headings shall be substituted namely ;-30 "s51228 -- odlcl' fabrics of value exceeding rupees fifty but not exceeding rupees one hundred per sqwe metre is% 5s1229 - odler fabrics of value exceeding rupees one hundred per square metre 20%" the object of the bill is to gi~ effect to the financial p-oposais « abe central government for the financial year 1987-88 the notes oil clauses explain the various provisions contained in the bill newdeun; rallv gandhi the 28th february, 1987 president's recommendation under artiqes 117 and 274 of the constinmon of india[copy of letter no f 3(1)-b(o)/87, dated the 28th february, 1987 from shri rajiv gandhi, prime minister and minister of finance, to the secretary-general, lok sabha] the president, having been informed of the subject matter of the proposed bill, recommends under clause (1) of article 117, read with clause (1) of article 274, of the constitution of india, the introduction of the finance bill, 1987, to the lok sabha 2 the bill will be introduced in the lok sabha immediately after the presentation of the budget on the 28th february, 1987 clause 2 read with the first schedule to the bill seeks to prescribe die rates at which income-lax is 10 be levied on income chargeable to lax for the assessment year 1987-88 further it lays down the rajes at which lax is to be deducted at source during the financial year 1987-88 from incomes subject 10 such deduction under the income-tax act; and the rates at which "advance tax" is to be paid and tax is to be calculated and charged in special cases for the fmancial year 1987-88 rates of incoml!-taxfor the asses~nl year 1987-88: parl i of the first schedule 10 the bill specifies the rates of income-tax on incomes liable 10 lax for the assessment year 19r7-rr these rates are the same as those specified in part iii of the first schedule to the finance act 1986 for the purposes of deduction of lax at source from "salaries" and for computation of "advance tax" payable during the financial year 19~6-~7 {(ares for deduction of tax at source during the financial year 1987-88 from incoml! other than "salaries": parl ii of the first schedule to the bill specifies the rales at which income-tax is to be deducted at source during the financial year 1987-88 from incomes other than "salaries" and retirement annuities under section soe(9) of the income-tax act during the financial year 1987-88 certain new categories of incomes will be subject to deduction of tax at source i ncomes earned by any person who is resident in inelia, inter-ajia, by way of fees for professional services royalty fees for technical services commission or brokerage paid by persons other than individuals and hindu undivided families will now he i iahle to deduction of lax 3t source if such incomes exceed certain monetary limits the rate of deduction of tax on these incomes is proposed at twen':y per cent in the case of any person who is resident and who is not a company in the case of such incomes accruing to domestic companies the rate of deduction of tax at source is proposed at twenty-five per cent in the case of such incomes accruing to any person who is not a resident and who is not a company the rate of deduction of lax is proposed at thirty per cent or the income-tax in respect of the income computed at the rates prescribed in sub-paragraph i of paragraph a of part iii of the first schedule as if such income had been the total income, whichever is higher i ncome by way of rent will also be subject to deduction of tax at source if such rent is paid by persons other than individuals and hindu undivided families the rate of deduction of tax at source on the income earned by any person who is a resident in india or a domestic company is proposed at ten per cent if such income exceeds thirty-six thousand rupees but docs not exceed forty-eight thousand rupees the rate of deduction of lax in such cases is proposed at twenty per cent in a case where income by way of rent exceeds forty-eight thousand rupees in case of a person who is not resident in india and who is nol a company the lax deductible at source will be the tax at these rates or the income-tax as computed at the rates· prescribed in sub-paragraph i of paragraph a of part iii of the first schedule whichever is higher payments made by any government or a local authority or a public sector corporation or any company to any person resident in india or a domestic company for supply of goods will be subject to deduction of tax at source at the rate of five per cent in the case of such income accruing to any person who is not a resident and who is not a company the rate of deduction of tax is proposed at five per cent or income-tax computed at the rates prescribed in sub-paragraph i of paragraph a of part iii of the first schedule as if such income had been the total income whichever is higher in the case of any company which is not a domestic company the rates of deduction of tax at source in respect of dividends payable by any domestic company or interest or royalty or fees for technical services or interest payable on taxfree security remain unchanged the rate of deduction of tax in respect of any other income accruing to such a company is proposed to be retained at sixty-five per cent rates for deduction of tax at soutce from "salaries" and retireml!nt annuities, computation of "advance tax" and charging of income-tax in special cases during the financial year 1987-88: part iii of the first schedule to the bill specifies the rates·at which income-tax is to be deducted at ~ou~ from "salaries" and retirement annuities referred to in section soe(9) of die ldcome-tax act and also the rates at which advance tax" is to be paid and income-tax is to be calculated or charged in tpiicia1 eases for the fmancial year 1987-88 the basic rates of income-tax are the same as those specifild in part i of the first schedule 10 the bill for the assessment of income liable to tax for the assessment year 1987-88 clause 3 seeks 10 amend section 2 of the income-tax act reiadna· flo definitionsunder the existing provisions of sub-clause (e) of clause (22) of ~ti~ 2 any payment by way of advance or loan b~ a company, not being a company in which the public are substanlillly interested to a shareholder who has substanljal inirzest in the company, is inciuciible - a tlvidend suih:lause (a) of this elaule to iecuie diit illy payment by way of advance or loan to any shareholder or to any concern in which the sbareboider is a member' or a partna' and in which he has a substantial interest shall be includible as dividend the expression "codceiil", for the purpoaes of this provision, means a hiddu undivided family or a finn or an association of persons or a body of individuals or a company further, a penon shall be deemed to have a substantial interest in a concern, other than a coidpmy, if such penod is at any time during the previous year beneficially entitled to not less than twenty per cenl of the income of such concern in relation to a company, the provisions of clause (32) of section 2 will apply sub-clause (b) seeks ii) insert a new sub-clalde (x) in clause (24) of dais acction1be ploposed amtndldent seeks 10 provide that lily sum received by the assessee from his employees as contributions to any fund for the welfare ex such employees will be included in the income of the asscsscc sub-clause (c) seeks to insert two new clawa (29a) and (29b)new clause (29a) seeks 10 define "long-tam capital asset" to mean a capital asset which is not a short-term capital asset new ciausc (29b) seeks to define the expression "long-term capital gain" as a capital gain arising from the transfer of a long-tam capital asset sub-clause (d) seeks 10 insert a new clause (36a) in this section with effect from the 1st day of april, 1987the proposed amendment seeks to define "public sector company" to mean any corporation established by or under any centtal, stale or provincial act or a government company within the m~g of section 617 of the companies act, 1956 sub-clause (e) seeks to amend clause (42a) of this section under the existing provisions, a "short-tam capital asset" means a capital asset held by an assessee for thirty-six months or jess, immediately preceding the dale ex its transfer the proposed amendment seeks to provide that in the case of a share held in a company, the share shall be treated as a short-tend capital asset if it is held by the aaeasee f(x' twelve months (x' less, immediately preceding the date of its transfer sub-c1ause (f) of, this clawje seeks to insert a new clause (428) in this section which defines the expression "short-term capital gain" to mean capital pin arising from the uansfer of a short-term capital asset sub-<:iausc (g) of this clause seeks to insert two new sub-clauses in clause (47) of this section which deals with the defmition of the upeaiw "anmsfel"" sub-clauie <v) refen to any transaction involving the allowing of the possession of any immovable poperty to be 1ikal or rciained in part pcrlormaocc of a contract of the nature referred to in section s3a of the tnmsfer of property act, 1882 to be' a anmsfer, while sub-clause (vi) includes any transaction which has the effect of transferring (x' enabling the enjoyment of lily immovable ploperty also as a transfer lbe expression "immovable poperty", occwring in these two new sub-<:iauses, will have the same meaning as in clause (d) of section 269ua of the acl these amendments [ ada tban amendment by sub-dause (d)) will take effect from 1st april, 1988 and will, accordingly, apply in relalion to the isicssment yell 1988-89 and subiequeol years clause 4 seeks 10 amend section 10 ex die 1ncom,18x act sub-claule <a) of this clauie poposes to insert a new ciauie (t0c) in dlis iection under the proposed amendment, any payment received by iii employee of a public sect« comjjany - the time of hii voiunrary nlciarldlellt in accordance with illy scheme which the ccottal government may, bavida repnf 10 the ecmomic viability of the public sector company and pthcr relevant circumstances, approve in this behalf ihall be exempt from lax this amendment will like effect from 1 april 1987 and will, 8ccoidin&ly apply in relation to the assessment year 1987-88 and subsequent yem sub-clause (b) seeks to amend clause (is) of ibis icedunder the existing provisions, interest on deposits in the post office savings banks and bonus in respect of deposits under the post office savings bank (cumulative time deposits) rules, 1959 aje exempt from tax similarly, interest in a public account of the nature refmed to in item (3) in the table below rule 3 of the post office savings banks rules, 1965 is exempt up to a specified limit the post office savings bank (cumu1ative tune deposits) rules, 1959 and the post office savings banks rules, 1965 we:e substituted by the post office cwnulative time deposit rules, 1981 and the post office savings account rules, 1981, respectively the proposed amendments in sub-clause (i) of this clause seek to substiblte references to these rules currently applicable, for the refermces to the rules which are no 10ngc7 in force these amendments will take effect retrospectively from 1st \april, 1983, and will, accordingly, apply in relation to the 8ss(:ssment year 1983-84 and subsequent years sub-clause (ii) seeks to insert a new item in suh-clause (iv) of clause (is) qf ibis sectionthis amendment seeks to provide that interest payable by public sector companies on certain specified bonds and debentures will not form part of the assessee's totafincome subject to such conditions, including the condition that the holder of such bonds or debentures registers his name and his holding with that company, as may be specified by the central government by notification in the official gazeuc this amendment will take effect from 1st april, 1987 and will, accordingly apply in relation to the assessment year 1987-88 and subsequent years sub-clause (c) seeks to amend clause (17) of this sectionunder the existing provisions, daily allowance received by memlx7s of parliament and memlx7s of any state legislature or committees thereof is exempt from tax in addition, in the case of members of parliament, all other allowances, not exceeding twelve hundred and fifty rupees per month, and in the case of members of state legislature an amount not exceeding six hundred rupees per month, as may be notified by the central government in the official gazeue, are exempt from tax the proposed amendment seeks to provide that in the case of members of parliament any allowance received under the members of parliament (constituency allowance) rules 1986 shall, in addition to the daily allowance, be exempt from income-tax this amendment will take effect retrospectively from 1st april 1986 and will, accordingly apply in relation to the assessment year 1986-87 and subsequent years clause 5 seeks to amend section loa of the income-tax act relating to special provision in respect of newly established industrial undertakings in free trade zones under the existing provisions of the section any profits and gains of an industrial undertaking engaged in the manufacture or production of articles or things in a free trade zone are exempt from tax for a certain number of years the proposed amendment seeks to clarify that the manufacturing activity will also include the activities of processing, assembling or recording of programmes on any disc, tape perforated media or other information srorage device for the purposes of the said provisions this amendment will take effect retrospectively from 1st april, 1981 and will, accordingly, apply in relation to the assessment year 1981-82 and subsequent years clause 6 seeks to amend section 27 of the income-tax act which defmes "owner of house property"the amendment seeks to enlarge the meaning of "owner of building" given in clause (iii) by providing that a person who eomes to have control over the property by virtue of the transactions as are referred to in clause (t) of sub-section (2) of sechon 269u a, will also be deemed to be the owner of the property the amendment also seeks to enlarge the applicability of this clause to a eompan~ or other association of persons _ this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 7 seeks to amend section 32ab of the income-tax act relating to investment deposit account sub-clause <a) seeks to amend sub-section (1) of section 32ab to clarify that the deduction under that sub-section shall be allowed in respect of the profits and gains of eligible business or profession compqted before loss, if any brought forward from earlier years is set off under section 72 of the income-tax act further, in a case where the eligible business or profession is carried on by a finn or an association of persons or a body of individuals, deduction shall not be allowable in the case of its partner or member sub-clause (b) seeks to injen definition of tho terms "new sbip", "new airaift", "new machinery or plant" and "tea board" sub-clausc (c) seeks to amend sub-section (3) to clarify ibat tho profits of eligible business or profession as computed in accordance with the provisions of clause (a> of sub-section (3) sba1i be the profils before deducting, i~r alia, the amount of income-tax paid or payable or any provision therefc:r if such amounts are debited 10 the profit and loss account sub-clause (d) sects to insat new sub-sections (sa) and (sb) it is proposed 10 provide that amounts deposited in accordance with the schemes framed or approved lijlcb" sub-&eedon (i> sball not be penniucd to be withdrawn before the expiry of a period of five years from the dale of deposit except in cases of (a) closure of business, (b) death of the assessee (c) partition of a hindu undivided family, (d) dissolution of a finn, (e) liquidation of a company and (0 in such other circumstances as may be specified in the scheme the proposed sub-section (sb) seeks 10 clarify that where any expenditure in respect of which a deduction is allowable under other provisions of the income-tax act is met wholly or partly by utilising the amounts standing 10 the credit of the assessee in the deposit account in respect of which a deduction is aljowed under sub-section (1) of seedon 32ab, then such expenditure shall be reduced by the amounls so utilised sub-clause (e) amends sub-section (6) to provide that the amount standing 10 the credit of the assessee in the deposit account may be utilised in accordance with, and within the time specified in, the scheme these amendments will take effect from 1st april, 1987 and will, accordingly, apply in relation to the assessment year 1987-88 and subsequent years clause 8 seeks to amend sub-secdon (5) of section 33ab of the income-tax act relating to tea development account the proposed amendment seeks to provide that the provisions of the section shall apply only in relation to asses"ment years 1986-87 and 1987-88 this amendment will take effect from 1st april, 1988 clause 9 seeks to insert a new clause (va) in sub-section (1) of section 36 of the income-tax act relating to certain deductions allowed under the act the proposed amendment seeks to provide that deductions in respect of any sum received by the assessee as contribution from his employees towards any welfare fund of such employees will be allowed only if such sum is credited by the assessee to the employee's account in the relevant fund on or before the due date "due date" for the purposes of this section will mean the date by which the assessee is required as an employ« to credit such contribution to the employee's account in the relevant fund under the provisions of any law or term of contract of service or otherwise this amendment will take effect from lst april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 10 seeks to amend section 43b of the income-tax act tclating to allowability of certain expenses only on actual payment it is proposed to insert two provisos the fmt proviso seeks to provide that the seetion shall not apply to any sum referred to in clause (a) if the sum is actually paid on or befck the date on which the return of income is due to be furnished under sub-section (1) of section 139 for the previous year in which the liability to pay such sum was incurred the second proviso seeks to provide that no deduction shall be allowed in regard to the sum tcferred to in clause (b) unless such sum has actually been paid during the previous year on or before the due date the due date for the purposes of this proviso shall be the due date as under explanation to clause (va) of sub-section (1) of section 36 this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 11 seeks to insert a new section 44bb in the income-tax actunder the proposed provisions, the income of an assessee engased in the business of providing services and facilities in connection with, or supplying plant and machinery on hire used or to be used in, the exploration for and exploitation of mineral oils will be detennined at 10% of the aggregate of certain amounts the amounts in respect of which the provisions will apply would be the amounts paid or payable to the assessee or to any person on his behalf, whether in or out of india, on account of the provision of services or facilities in connection with, or the supply of plant and machinery on hire used or 10 be used in the exploration for and exploitation of mineral oils in india the amount will also include the amounts received or deemed to have been received in india by or on behalf of the asaessee on account of such services or facilities or die supply of plant and machinery on hire in respect of the explaration for iilc1 exploitation of mineral oils outside india this amendment will take retrospective effect from 1st april, 1983 and will, accordingly, apply in relation to the assessment year 1983-84 and subsequent years clause 12 seeks to insert a new section 44bba in the incom~tax act to provide for detennination of income at a flat rate of reuipts in the case of a non-resident engaged in the business of opmilion of airaaft under the existing provisions, the income of a non-resident engaged in the business of operation of aircraft is computed after allowing deductions for all expenses and statutory deductions like depreciation, eic the new section seeks to provide that the income from such business shall be computed at a flat rate of five pu cenl of the amount received or receivable by or on behalf of the assessee for carriage of passengers, live-stock, mail or goods from any place in india and the amount received or deemed to be received in india on account of such carriage from any place outside india this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to lbe assessment year 1988-89 and subsequent years clause 13 seeks to amend section 45 of the income-tax act relatin,8 to capitai gains sub-clause (a) seeks to amend sub-section (1) to include reftzences to new sections 54g and s4h sub-clause (b) seeks to insert new sub-sections (3), (4), (5) and an explanation new sub-sections (3) and (4) seek to provide that profits or gains arising from the transfer of a capital asset by a partner to a fmll or by a member to an association of persons or body of individuals shall attract capital gains tax new sub-section (5) seeks to provide that the initial compensation awarded or determined or approved on compulsory acquisition of property shall be deemed to be assessee's income of the previous year in which the transfer took place in case any enhanced compensation is received subsequently, the compensation so received will be charged to tax as capital gains of the year in which such amount is received explanation to this section clarifies, inter alia, that in case of enhanced compensation received, the cost of acquisition and improvement shall be taken to be nil it also seeks to clarify that if due to the death of the original transferee or for any other reason enhanced compensation is received ,by any other person, it shall be deemed to be the income of the actual recipient these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 14 seeks to omit clause (ii) of section 47 of the income-tax act relating to transactions not regarded as transfer under the existing provisions, any distribution of capital assets on the dissolution of a fmn, body of individuals or other association of persons is not regarded as a transfer consequent upon the amendments being made to section 45, the provisions of clause (ii) of section 47 are being omitted this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 15 seeks to substitute a new section for section 48 relating to mode of computation and deductions under the existing provisions, capital gain is computed by deducting from the consideration received as a result of the transfer of the capital asset, expenditure incurred in connection with such transfer, the cost of acquisition of the asset and the cost of improvement thereto in addition to the aforesaid deductions, section 80t provides for certain deductions in respect of long-term capital gains arising on transfer of a capital asset by a non-corporate assessee in case of a corporate assessee, concessionai treatment in respect of long-term capital gains is allowed, not by way of deduction, but through lower rates of tax prescribed in section 115 statutory deductions or concessions, as the case may be, hitherto available in sections 80t and 115, are being incorporated in section 48 itself alsoa uniform system of deductions from long-term capital gains arising to noncorporate as well as corporate assessees is being adopted in place of lowec rates of tax for corporate assessees as at present sin~ the statuux'y deductions are being incorporated in section 48 itself, the present sections 801' and 115 are being onuued ~ub-~tion ~ the fle:w sectiqn enumerates deductions already jlvailable in the exjsting sectionjor coidp'uting the ~ll:lt!iams it provldes that m the case of long-term capital gams, further deducbons as specified 10 sub-setlion {:t} willde alio sub-section (2) provides the rates of stablux'y deduction in respect of long-term capital gains as under:-1 non-corporate assessees 2 corporate assessees the deductions mentioned above will be in addition to the threshold deduction of rsi0,ooo which shall be allocable to all assessees the first proviso to sub-section (2) lays down the 0i'lb of deductions in a case where the long-term capital gains relate to real estate, gold, bullion or jewellery as well as any other asset the second proviso provides that in relation to the amount received as enhanced compensation, the initial deduction of ten thousand rupees allowable under sub-section (2) win be reduced by the deduction already allowed under clause (a) of section 80t in the assessment for the assessment year 1987-88 or any earlier assessment year or by the deduction allowed under clause (a) of the new sub-section (2) sub-section (3) pro,-;ides that long-term capital loss where it exceeds rslo,ooo shall be scaled down by the same percenlage of deduction as is applicable to long-term capital gains these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 16 seeks to amend section 49 of the income-tax act relating to determination of cost with reference to certain modes of acquisition under the existing provisions, where the capital asset becomes the property of the assessee on any distripution of assets on the dissolution of a ftrm, body of individuals or other association of persons, the cost of acquisition of assets is deemed to be the cost for which the previous owner of the property acquired it, subject to certain adjustments relating to improvements, etc under the proposed amendment, the aforesaid provisions will apply only if the dissolution takes place any time before the 1st april, 1987 this amendment will take effect from 1st april, 1988 clause 17 seeks to omit section 52 of the income-tax act relating to consideration for transfer in cases of uncb'statemenl this amendment will take effect from 1st april 1988 clause 18 seeks to amend section 53 of the income-tax act relating to exemption of capital pin arising on sale of a residenti8l house belonging to an individual if the consideration does not exceed rs2 lakhs if the consideration exceeds rs2lakhs, capital gain would be exempted proportionaidy under the proposed amendment, this benefit which is at pruent available to individuals only, is being exaended to hindu undivided families also further, an explanation is inienbd to the effect that refermc:es to capil8l gain in certain sections specified in the explanation shall"be coiiiuued as refercnccs to the amount of capital pin as computed undez new section 48(1)(8) these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent yean clause 19 leeks to amend section 54 of the income-ib act reladng 10 exemption of clpital pins on the li'idsfer of 8 reaidential house under tbe existing provisiona if an lllellee being an individual, li'idifen bis residential boule aiyinl rile 10 capilli gains and purclwel a residential boule within one year before (]i' two yean after the date of sucb il'iiiifer (]i' coiiiii'ucii a residential house within three yalii after tbal dare, the capital pin is exempted 10 the extent such pin bas been utilijed for the aforesaid pmpoees unckl the propoaed 8ii1eijdment of sub-aectim (1) by sub-clawle (a), the exanpdon is beina exlalded to hiddu undivided families also the expldnllioil below sub-aeclion (1), which defines rlong_tam capilli asset" for jiuipoici of ibis aection, is being omitted, as the dcfinidon is being shifted to section 2 existing sub-aection (2) relating 10 computation of capital gains in the case of enhanced compensation received m compulsory acquisition is being substituted the enbanced c<iilpensation is dow propoaed to be i8xed as the income of abe' year in which such compensation is received this has been incorporated in aectioo 45 the new sub-aection (2) povides ihat where the amount of capital gain is not appi'oiiiated or utilised by the aaeaee for purchase orconsauction of the new residential house before the date for furnishing the return of income, it shall be deposited by him on or before the due date of furnishing the return of income, in an accoimt with a bank or institution specified in, and utilised in accordance with, any scheme framed by the central government in this regard the amount already utilised for purchase or construction, of the new house together with the amount so deposited shall be deemed to be the amount utilised for the purchase of a new house the proviso to sub-section (2) provides that if the amount deposited is not utilised fully for purchase or construction of new house within the period stipulaled in sub-section (i), then the amount not so utilised shau be tn:ated as the capital pin of the previous year in which the period of three years from the date of transfer of original8llet expires it further provides that the assessee shall be entitled to withdraw such amount in accadance with the aforesaid scheme expiqllqlioil to the proviso provides that where any amount becomes chargeable to tax by virtue of the proviso, the initial deduction of ten thousand rupees shall not be allowed, nor shall the benefit of exemption under section s3 be admissible these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 20 seeks to amend section s4b of the income-tax act, relating to exemption of capital gains arising from uansfcr of land used for agricultural purposes under the existing provisions, if an ~ transfers land used for agricultural purposes giving rise to capital gains and purchases any other land used for agricultural purposes, within two years after the date of such transfer, the capilli pin is exempt to the extent sueh gain has been utilised for the aforesaid purchase the proposed amendments, apart from amending sub-section (1) to make its provisions subject to the provisions of subsection (2), substitutes the existing sub-section (2) dealing with enhanced compensation and provides for the deposit of the capital gain in a scheme to be framed by the centtai government, on the same lines as detailed in the norcs on sub-section (2) of section s4 these amendments will take effect from lst april, 1988 and will, accordingly, apply in relation to the assessment ytar 1988-89 and subsequent years clause 21 seeks to amend section s4d of the income-tax act, relating to capital gaihs on compulsory acquisition of land and building forming part of an induslrial undenaking un~r theexisting ~visions, if,the transfer is by way of col\l~~lsory acq~tion of any land or building, fon:ning ~ of an mdustrial undertaking belongang to the aslessee and such 1aiid or buildina was used for the purpose of the mdustrial undertaking for at least two years preceding the date of transce)'8fld the assessee has,purchased any other land or building within a period of three years after that date or constructed a building within that ~ for the pwposes of shifting or reestablishing the said undenaicing or seuing up another industrial undertaking, the capilllll gain is exempt to the extent such gain has been utilised for the aforesaid purposes the proposed amendments, apart from amending sub-section (i) to make its provisions subject to the provisions of subsection (2), substitutes the existing sub-section (2) dealing with enhanced compensation, and provides for the deposit of the capital gain in a scheme to be framed by the centtai government, on the same lines as dciailed in the notes on sub-section (2) of section s4 'i'hese uncndmencs will1lte effect from 1st april 1988 and wi1liccoidingly apply in relalion to the asscasmcnt year 1988-89 and ~ubsequent yean clause 22 seeks to amend iection 54b of abe income-tax act rejadng to exemption from capital pin on transfer of capijal uicu in cci1iin cases under the tmisting provisioas c:epiial pins arisina on lrid8fer of lily long-term capital asset are tmempt if the full value of the c:onsidenlion is invested or deposited in y of die specified , within a period of six months from the date of such cransfer in ciic only a part of consideration is 10 investtld or deposited a proportiolllle part of capital pin will be exempt from lax where illy jona-trrm capijalliiict is compujaorily acquiralljld the compcnsatim aw8lded is subsequendy euhanc:ed abe additional oompensadon is exedlpim from tax if it is invested by the assessee in specified assets within six months from the date of receipt of additional compcnsition sub-daules (a), (b) and (d) mate amendmenl5 of cxmequential ~ in sub-sections (i), (2) and (6) sub-clawje (c) oldies sub-aections (3), (4) and (5) dealing with ie-investment ci enhanced compensation consequendy, the benefit awilable on re-invesancnt will not be awilable in respect of additimal compensatim received theile amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 23 seeks to amend section 54f of the income-tax act relating to capilal gains on transfer of a long-tmn capital asset other than a house property udder the existing provisions, if an ulessee ~g an individual, transfers any long-term capital asset other than a residen1ial boule, giving rise to capilal pins and purchues a residential boule within one year before or after the dale of sucb llulfer or consii'ucts a residential boule within ibree yean after that dare, the entire capital pin is exempt, if the cost of the new boule is not less than the net considtzalion received on bwlsfer if die 00il of the new house is less than the net consideration received, the cempuon from iong-cam eipital gain is granted propcxtionatcly sub-clause (a) (1) as to amend sub-section (1) to extend the benefit of exemption to a hindu undivided family also further, sub-clauses (a> (ii) and (b) seek to amend sub-sections (1) and (2) to increase the period of one year after the date of transfer for purchase of another residential house to two years sub-clause (c) insens a new sub-section (4) to deal with deposit of the net consideration under a scheme to be framed by the central government, on the same lines as detailed in the notes on sub-section (2) of section 54 these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clauje 24 seeks to insert two new sections 54g and 54h in the income-tax aclthe new ilection 540 provides for exemption of capital gains on transfer of assets in cases of industtial undertaking shifting from urban area sub-section (1) provides that if asaeuee transfers a long-term capital asset in the nature of machinery plant, building or land used for the purposes of the business of the industrial undertaking situated in an urban area in coildccuon with the shifting of such undertaking to a non-urban area, and within a period of one year before or three yean after the date of transfc'z, purchases new machinery or plant and acquires land or building or constructs building for the purposes of his business in the area to which the undertaking is shifted or incurs expenses on shifting the original asset and transferring the establishment of the undertaking to such area and incurs expenses on such other purposes as mjly be specified in a scheme framed by the centtal government, the capital gain shall be exempt to the extent such gain has been utilised for the aforesaid purposes expiamiion to sub-section (i) defmes "urban area" on the lines of the definition in section 280y sub-section (2) contains provijions dealing with deposits of the capital gain in a scheme to be framed by the centtal government oil the same lines as detailed in the notes on sub-section (2) of aection 54 the new iicciion s4h provides for exemption of capital gains arising from ttansfer of shares in a company,lo any public sectoi' company may be specified by the central government by a nctification in the official gueue these amendmeatl will take effect from lst april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subicquent years ciauie 2s -' 10 iiiieftd iec1ion ss, providin for meanin of the expressions "adjusted", "coat of any improvement" and -coil of acquisition- sub-clause (a) iccki to amend cllule (b) of "'loeb (1) of tbia 1oction, wbicb jives ibc i'deuinj of the expn:saion "cost of any improvement", to provide that in relltion to a capiwauet beida aoodwill of a busidea ibc "cost of any improvement" shall be liken to be 1iil ' sub-c1ause (b) seeks to amend sub-lcctioo (2) which jives the meaning of ihc cltjrllsion "cost of acquisition" to provide that in idation to a capital asset being goodwill of a business, the "cost of acquisition" shad be ibc purchue price in case the assessee purchased such goodwill and in any 0iha" case it shad be 1iil these amendments will tate effect from 1st april 1988 and will accordingly, apply in relation to the assessment yra 1988-89 and subsequent years clause 26 seeks to amend section 56 of the income-tax act relating to income from other soul'ccsthe proposed amendment seeks to provide that income of the nature referred 10 in sub-clausc (x) of clause (24) r1 section 2 (relating to certain contributions received by the assessee as an employer from his employees) will be chargeable to income-tax under the head "income from other sources" if such income is not chargeable to income-tax under the head "profits and gains of business or profession" this amendment will take effect from lst april 1988 and will accordingly apply in relation 10 the assessment year 1988-89 and subsequent years clause 27 seeks to amend section 57 of the income-tax act relating 10 certain deductions the proposed amendment seeks to provide that in the case of income of the nature referred 10 in sulklause (x) of clausc (24) of section 2, which is chargeable to income-tax under the head "income from 'other sources", deductions shall be allowable in accordance with the provisions of clause (va) of sub-section (1) of sectioll36 this amendment will take effect from 1st april 1988 and will, accordingly apply in relation 10 the assessment year 1988-89 and subsequent years clauses 28 10 30 seek to amend the following sections of the income-tax act,-(i) section 70 relating to set off of loss from one source against income from another source under the same head of income; (ii) section 71 relating to set off of loss from one head against income from another head; (iii) section 72 relating 10 carry forward and set off of business losses the said amendments purport to treallosses arising on transfer of long-term capital assets after they are scaled down by the same percentage of deduction as the long-term capital gains as any other losses so that they can be set off against income under any other head in the same year and if not fully set off may be carried forward these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 31 seeks to substitute a new section for the existing section 74 of the income-tax act dealing with losses under the head "capital gains" under the existing section 74 there are separate provisions for carry forward of unabsorbed losses relating to short-term capital assets, which can be carried forward for ei~ht subsequent years ~ set off only ~ainst capital g~ relating 10 shortterm capital assets and unabsorbed losses re~ung to "oilg-~ ca~)ita1 assets which ~ be earned forward for four subsequent succeeding years and set off only agamst capital galds relating 10 long-term capital asse~ under the proposed provisions of sub-sections (1) and (2) this distinctioil betweenthe ~ forward ~fshort-term capital losses and long-term capital losses is sought to be removed and all capltallosscs (ldcludmg losses ansmg on transfer of long-term capital assets, after they are scaled down by the ~e ~tage of ~ucti~, as ':he long-term capital gains) are to be carried forward for eight succeeding years and set off only agaldst caplw gaids, if any, m those years new sub-section (3) lays down the manner in which the capitall~ relating !o the period prior to the date of coming into effect of the new section will be treated for carry forward and set off m succeeding years this amendment will take effect from 1st april 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 32 seeks to amend section 80c of the income-tax act relating to deductions in respect of life insurance premia contributions 10 provident fund, etc under the proposed amendment any payment made by the assessee towards the cost of purchase or construction of a residential house property construction of which is completed after 31st march 1987 wid qualify for deduction wider subsection (1) of section soc the deduction will be allowable in respect of the payments made up to rupees ten thousand dlu'ing the previous year and will be subject to the monetary limits mentioned in sub-section (4) of section 8oc the deduction will be allowable in the case of individuals hindu wldivided families and certain categories of associations of persons m bodies of individuals the payments in respect of which the deduction wid be illowable under the proposed provisions wid be any payment by way of instalment or part payment of the amount due under any self-fllwlcing or other schemes of any development authorities housing board or other similar authority; or any instalment (x' part payment of the amount due to any company or co-operative society the deduction wid also be allowable in respect of repayment of loans borrowed by the assessee from government or any bank or the life insurance corporation of india and certain categories of institutions engaged in the business of providing long-term fmance for construction or purchase of houses in india any repayment of a loan borrowed from the emplo¢· will also be covcl'cd if the employer happens to be a public company stamp duty, registration fee and other expenses fm the purposes of transfer shall also be covered payment towards cost of a house property wid not however, include admission fee or cost of share or initial depbsit or the cost of land (except where the consideration for the purchase of the house property is a ~omposite amount and the cost of the land cannot be separately ascertained) or the cost of any addition alteration, cu: payment towards any expenditure in respect of which a deduction is allowable wider the provisions of section 24 will also not be included in payments towards the cost of purchase or construction of a house property in a case where the house property in respect of which a deduction has been allowed wider the aforesaid provisions, is transferred by the assessee before the expiry of five years from the end of the financial year in which the possession of such property is obtained by him, then no deduction will be allowable under the aforesaid povisions in respect of the previous year in which the transfer is made and the aggregate amowlt of deductions allowed under the aforesaid provisions in the earlier assessment years shall be chargeable to tax wider the head "income from other sources" of the previous year in which such transfer takes place these amendments will take effect from 1st april 1988, and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 33 seelcs to amend sub-sections (3) and (5) of section 80cc of the income-tax act relating to deduction in respect of investment in certain new shares under the existing provisions, a deduction is allowable, within limits, in respect of acquisition of cenain shares offered for subscription to the public before 1st april, 1987 the proposed amendment seeks to extend the concession by three years by providing that the deduction will be allowable subject to the satisfaction of other conditions, in respect of the shares offered for subscription before lst april, 1990 it is also proposed to reduce the period of holding the shares from five years to three years these amendments will take effect from 1st april 1987 clause 34 seeks to insert a new section 80cca in the income-tax act relating to deduction in respect of deposits in accordance with such scheme as may be specified (hereafter referred to as the national savings scheme) under the proposed provisions, deduction shall be allowed in the case of an assessee being an individual, a hindu wldivided family and certain categories of associations of persons or bodies of individuals a deduction shall be allowable in relation to the deposits made in the national savings scheme the deduction shall be restricted to flfty per cent of so much of the amount deposited as does not exceed twenty thousand rupees sub-section (2) seeks to provide that in case any withdrawals (together with intetelt accrued thereon) are made from the national savings scheme, an amooot equal to flfty pee cent of the amount in respect of which deduction has been allowed shall be deemed to be the income of the assessee for the previous year in which such withdrawal is made interest accruing on the amount so deposited will be taxable only in the year of withdrawal in accordance with this sub-section (2) this amendment will take effect from 1st april 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 35 seeks to amend sub-section (5) of section bog of the income-tax act relating to deduction in respect of donations made to certain institutions or funds established in india under the existing ~ cbjations made to institutions or fundi eslablisbed for chirii8ble purposes in india qualify for deduction within limilb the plopoaed amendment loeb to provide tijil donations made 10 any rejimcnill fund or non-public fund established ~ irmed forces of the uniod for the weffin of the , and present members of such forces or their dependants shall qualify for deduction subject to the limits and conditions laid down in section 8og this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the islcss1dent year 1988-89 and subsequent years clause 36 seeks to amend section 80-0 of the income-tax act relating to deduction in respect of royalties, etc, from certain foreign enterprises under the existing provisions, where the income of an uiesiiec includes any sum received as royally, commission, fees or any similar payment from the government of a foreign state or a foreign entelprise, a deduction of an amount equal to fifty per cent of the income so received or receivable is allowed subject to the condition that such amount is received or receivable in convertible foreign exchange in india, or if received or receivable outside india is brought into india in accordance with the law in force in this regard expianajioil (u), howev«, provides that if any amount of income is used outside india, in the manner approved by the reserve bank of india, such amount will be deerned'to have been brought into india the proposed amendment seeks to provide that the deduction under the section will be allowed onlr if the amount has been brought into india within a period of six months from the end of the relevant ~vious year or within such an extended period as may be allowed by the commissioner after taking into account the difficulties of the assessee in getting the amount remitted to india within the stipulated period of six months the proposed amendment also seeks to make a clarificatory amendment to provide that "foreign enterprise" will mean a person who is a non-resident these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 37 seeks to amend section 80rra of the income-tax act relating to deduction in respect of remuneration received for services rendered outside india under the existing provisions, a deduction of an amount equal to fifty pet cent of any remuneration received by an individual who is a citizen of india is allowed, if such remuneration is received by him in foreign exchange from any employer for any sel'vice rendered by him outside india the proposed amendment seeks to provide that a deduction of fifty per cent of the remuneration received by the usessee or seventy-five per cent of such remuneration as is brou$ht into india by or on behalf of the assessee in accordance with the foreign exchange regulation act, 1973, whichever is high«, wid be allowable this amendment will take effect from ist april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 38 seeks to omit section 80t of the income-tax act, relatinj to deductions in respect of long-term capital gains in the case of assessees other than companies these deductions are bemg incorporated in section 48 this amendment will take effect from ist april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 39 seeks to amend section sou of the income-tax act relating to deductions in cases of totally blind or physically handicapped persons by increasing the present deduction ofrs 10,000 to rs 15,000 this amendment will take effect from ist april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 40 seeks to omit section 80vv a of the income-tax act relating to restriction on certain deductions in the case of companies with effect from 1st april, 1988 clause 41 seeks to omit chapter xi of the income-tax act (containing sections 104 to 109) relating to additional income-tax on undistributed profits under the existln,- provisions of sections 104 to 109, additional income-tax is le~b~e on certain closc:ly held companies, if they fail to distribute a specified percentage of their distributable ~fits is divl~ these sections are beinj omitted and appropriate amendments are being made in the definition of dividend in aectioll2~22) (e) to extend its applacation to payments made to any shareholder or to any concern in which a shareholder has subllanbal mtcrest this amendment will take effect from 1st april 1988 and will accordingly apply in relation to the assessment year 1988-89 and subsequent years clause 42 seeks to omit section 115 of the income-tax act relating to tax on capital gains of companies as the provisions of this section have been incaporatcd in a modifted form in section 48 this amendment will take effect from 1st april 1988 and will accordingly apply in relation to the assessment year 1988-89 and subsequent years clause 43 seeks to insert a new chapter xllb containing special povisions relating to certain companies under the proposed amendments in the case of any company whose total income as computed under the other provisions of the income-tax act in respect of any previous year is less than thirty per cent of its book profit the total income of such assessee chargeable to tax shall be deemed to be an amolult equal to thirty per cenl of such book profit for the purposes of the aforesaid provision "book profit" means the net profit as shown in the profit and loss account for the relevant previous year prepared in accordance with the provisions of parts ii and m of the sixth schedule to the companies act 1956 subject to certain adjustments it has also been provided that the aforesaid provision shall not affect the detennination of the amounts to be carried forward to the subsequent year or years under the provisions of sub-section (2) of section 32 or sub-section (3) of section 32a or clause (ii) of sub-section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74a or subsection (3) of section 80j this amendment will take effect from 1st april 1988 and will accordingly apply in relation to the assessment year 1988-89 and subsequent years clause 44 seeks to omit sub-section (12) of section 155 of the income-tax act relating to amendment of an assessment in which deduction under section 8~0 has not been allowed on certain groun4s this amendment is consequential to the amendment proposed to section 80-0 and will take effect from 1st april, 1988 and will accordingly, apply in relation 10 the assessment year 1988-89 and subsequent years clause 45 seeks to insert new sub-sections (2), (2a) and (2b) in section 192 of the income-tax act, relating to deduction of tax at source from salaries sub-section (2) provides for deduction of tax at source by an employer (as the assessee may choose) from the aggregate salary of an employee who is or has been in receipt of salary from more than one employer in the same year sub-section (2a) provides that in a case where a government servant or an employee of a public sector undertaking receives arrears of salary, the deduction of tax at source be made after allowing relief under sub-section (1) of section 89 under a procedure to be prescribed in this regard sub-section (2b) enables an assessee having income under the head "salaries" in addition to income under any other head to furnish in the prescribed manner the details of total income to his employer who shall deduct out of salary payment the tax due on total income subject to the conditions prescribed in that sub-section sub-clause (b) of this clause makes a consequential amendment in sub-section (3) to incorporate a reference to new subsectiolls (2) (2a) and (2b) these amendments will take effect from 1st june, 1987 clause 46 seeks to amend section 194 of the income-tax act relating to dividends under the existing provisions no tax is required'to be deducted at source in respect of any payment of dividend, if such dividend is paid by an account payee cheque, and the amount of such dividend or the aggregate amoldlts of such dividend paid or plyable to the shareholder during the rmancial year does not exceed one thousand rupees the proposed amendment seeks to raise the afolesaid monetary limit to two thousand five hundred rupees this amendment will take effect from 1st june, 1987 - clause 47 seeks td amend section 194a of the income-tax act relating to deduction of tax at source from interest other than interest on securities sub-clause (a) seeks to amend sub-section (1) to insert an explanation deeming credits to "interest payable account" "suspense account" or any 0_ account as credits 10 the account of payee for the purpose of deduction of lax at sourcesub-clause (b) seeks 10 amend clause (i) of sub-section (3) under the existing provisions, no lax need be deducted at source if the aggregate amount of interest does not exceed one thousand rupees this limit is sought to be raised 10 two thousand five hundred rupees these amendments will take effect from 1st june, 1987 clause 48 seeks to amend section 194d of the income-tax act, relating to deduction of tax at source from insurance commission, 10 provide that no tax be deducted at source where the aggregate amount of insurance commission payable in a year does not exceed five thousand rupees this amendment will take effect from 1st june, 1987 clause 49 seeks to insert a new section 194e in the income-tax actthe new section provides for deduction of tax at source on payments beyond specified amounts of fees for profcs:)ional services, royalty, fees for technical services, rent, commission, brokerage and for supply of goods to government, local authority, corporation, etc sub-section (1) enumerates the types of payments which will be subjected to deduction of tax at source at the time these are credited to the payee's account, etc, and the amounts in relation to which no deduction will be necessary sub-section (2) defines certain expressions for the purposes of the section this section will not apply when payments are made by individuals and hindu undivided families these amendments will take effect from 1st june, 1987 clause 50 seeks to amend section 195 of the income-tax act, relating to deduction of tax at source on certain payments to non-residents sub-clause (a) seeks to substitute a new suly--section (1) which provides for exclusion of salary from the puyiew of the section, as such deductions are taken care of by section 192 further, this sub-section provides that the person responsible for making the payment 10 a non-resident shall deduct tax at source either at the time of payment or at the lime of crediting the amount to the account of the non-resident, whichever is earlier the explanation seeks to secure that for the purposes of sub-section (1), any amount credited to "interest payable account" or "suspense account" or any other account as moneys payable to non-resident shall be deemed to be a credit for the purpose of tax deduction at source sub-clause (b) (i) seeks to amend sub-section (2) 10 provide that the income-tax officer may determine the proportion of sum chargeable to tax in the prescribed manner sub-clause (b) (ii) seeks to insert a proviso to exclude certain types of payments, viz ,interest, royalty and fees for technical services from the provisions of sub-section ·(2) these amendments will ~e effect from 1st june, 1987 clause 51 seeks to insert a new section 195a in the income-tax act to provide for the manner of grossing up of income for computing the tax deductible at source in a case where the lax is to be bome by the payer this amendment will take effect from 1 sl june, 1987 clause 52 seeks to amend section 197 of the income-tax act relating to grant of certificate for deduction of tax at lower rate sub-clause (a) amends sub-section (i) which is consequential to the insertion of new su~section (2a) in this section and the insertion ofnew section 194e sub-clause (b) seeks 10 insert new sub-section (2a) which enables the board to make rules for prescribing a procedure in regard to issue of ceztificate by the assessing officers as prescn"bed in sub-section (1) authorising not to deduct tax at source or deduct the same at a 1o~ rate these amendments will take effect from 1st lune 1'987 clause s3 seeks to amend sections 198 200 203 204 and los of the lncome-tax act to incorporaic a reference 10 new section 194e this amendment will lake effect from 1st june 1987 clauses s4 and s5 seek to amend sections 199 and 202 of the income-tax act consequential to the insertion of new section 194e in the act tbcse amendments will take effect from 1st june 1987 clause 56 seeks to amend section 203 of the income-tax act relating to ccrtificare for tax deducted under the existing provisions any person ~ible for deduction of tax at source in accordance wiab the povisiods of the act is required at the time of credit or payment of the amount or at the time of issue of warrant of the sum to issue a certificare that the tax has been deducted and specifying the amount deducted and any other particulars as may be prescribed in the rules the amended provisiod seeks to provide that the certiflcate shai1 be issued within such time limit as may be prescribed in the rules this amendment will lake effect from 1st june 1987 clause 57 seeks to insert a new section 203a in the income-tax act the proposed new section seeks to provide that every person deducting tax at source in accordance with the provisions of chapter xvll-b, in respect of any payment made by him and who has not been allotted tax-deduction account numbez, shall apply to the income-tax authority for the allotment of a tax-deduction account numbez the tax-deduction account number so allotted shall be quoted in all challans for payment of any sum under section 200, in all certificates issued under section 203, in all the prescribed returns filed in accordance with the provisions of sections 206, 206a and 206b and in all other documents pertaining to such ttansactions which the board may p-escribe in abe rules this amendment will take effect from ] st june, 1987 clause 58 seeks to substitute a new section for section 206 of the income-tax act relating to furnishing of prescribed returns by a person paying salajy the new section enables the board to prescribe the fonn, time-limit and procedure for submission of such returns this amendment will take effect from 1st june, 1987 clause 59 seeks to substitute a new section for section 245a of the income-tax act relating to defmitions for the purposes of chapter xixa of the act the new section amends the existing definition of "case" to exclude time-baned appeals or revisions it also defmes "income-tax authority" and other expressions 1beseamendments will take effect from istjune,1987 clause 60 seeks to amend section 245b of the income-tax act relating to the income-tax settlement commission by omitting cenain words in view of the defmition of settlement commission included in section 245a this amendment will take effect from istjune 1987 clause 61 seeks to insert new sections 245ba to 245bd as a consequence of amendment of section 245b by the taxation laws (amendment and miscellaneous provisions) act, 1986, providing for additional benches of the settlement commission sub-section (i) of section 245ba confers jurisdiction powers and authority of the settlement commission to its benches sub-section (2) provides that a bench of the settlement commission shall be presided over by the chairman or the vi<»-chairman and shad include two oiher memben sub-section (3) provides that the bench presided over by the chairman shad be the principal bench and ada benches shall be known as addiiionai benches sub-section (5) secures functioning of a bench in certain situations wheze the presiding officer or one of the other members is unable to discharge his functions sub-section (6) provides for notification by the central government of the location of the additional benches of the setdement commission new section 24sbb provides for appoinbnent of acting chainnan in certain situations new section 245bc empowers the chainnan to transfc2' cases from one bench to another new section 245bd provides that if the members of a bench differ on any point, the opinion of the majority sball prevail where the membo's are equally divided they shall state the point of diffe'scllce and make a reference to the 0iairman who shall hear the point himself or refer the case for hearing to one or more members of the settlement commission and the point of difference shall be decided according to the opinion of the majaity of the membo's who have heard the case, including those who first heard it these amendments will take effect from 1st june, 1987 clause 62 seeks to amend section 245c of the income-tax act relating to application for settlement of cases sub-clause (i) seeks to substitute the proviso to sub-section (1) to provide that the assessee shall furnish the return of income which he is or was required to furnish under any of the provisions of the act before an application can be made undc2' section 245c sub-clause (ii) seeks to substitute new sub-sections (lb) and (lc) sub-sections (ib) and (lc) provide for the manner of computation of additional amount of income-tax payable in relation to the income disclosed in the application for settlement these amendments will take effect from 1 st june, 1987 clause 63 seeks to amend section 2450 of the income-tax act relating to the procedure on receipt of application by the settlement commission sub-clause (a) inserts new sub-section (5) which is consequential to the amendment of section 2458 of the act by the taxation laws (amendment and miscellaneous provisions) act, 1986, which provides for constitution of more than one bench of the settlement commission sub-clause (b) seeks to amend sub-section (6) to provide for the payment of interest by the assessee in addition to tax and penalty sub-clause (c) seeks to amend sub-section (8) to provide that the time-limit laid down in section 186 for cancellation of registration will not apply these amendments will take effect from 1st june, 1987 clause 64 seeks to amend section 245e of the income-tax act relating to power of the settlement commission to reopen completed proceedings under the existing proviso to section 245e, the settlement commission cannot re-open any proceeding after the expiry of a period of eight years from the end of the assessment year to which such proceeding relates it is proposed to provide that no proceeding relating to any assessment year shall be re-opened by the settlement commission if the period between the end of the assessment year to which such a proceeding relates and the date of application for settlement under section 245c exceeds nine years this amendment will lake effect from 1st june, 1987 clause 65 seeks to amend section 245f of the income--tax act relating to powers and procedure of the settlement commission it is proposed to omit the words "or by way of advance tax" in sub-section (3) sub-sections (5) and (6) are being omitted as consequential to insertion of new section 245ba these amendments will take effect from 1 st june, 1987 clause 66 seeks to amend section 24sh relating to power of the settlement commission to grant immunity from prosecution and penalty sub-clause (a) inserts a proviso to sub-section (1) to preclude the settlement commission from granting immunity from prosecution in cases where prosecution has been launched prior to the date of receipt of application for settlement under section 245c sub-clause (b) inserts new sub-section (ia) which provides that an immunity granted by the settlement commission to any person shall stand withdrawn on failure of such person to pay taxes, etc, within the time allowed as per the order of settlement or on failure of such a person to comply with any other condition subject to which the immunity is granted these amendments will take effect from 1 st june, 1987 clause 67 seeks to insert a new section 245ha in the income-tax act relating to powers of the settlement commission to send a case back to the income-tax officer in case the assessee does not co-operate with the commission under the existing provisions, the settlement commission does nol possess such powers sub-section (1) provides that where the settlement commission is satisfied that the assessee has not co-operated in the proceedings before it, it willhave the power to send the case back to the income-tax officer who will then make the assessment in the ordinary manner as if no application had ever been made before the settlement commission sub-section (2) provides that in a case referred to in sub-section (1), the income-tax officer can, for the purposes of making the assessment, use any material or other information produced before the settlement commission sub-section (3) provides that where a case has been sent back to the income-tax officer, the period commencing on and from the date of application to the settlement commission and ending with the date of receipt by the income-tax officer of the order of the settlement commission shall be excluded in computing the time limits under the act these amendments will take effect from 1 st june, 1987 clause 68 seeks to amend section 245k of the income-tax act relating to bar on subsequent application for settlement in certain cases, by inserting clause (iii) to provide that the assessee whose case is sent back by the settlement commission to the income-tax officer on account of non-co-operation shall not be entitled to make any further application to that commission these amendments will take effect from 1st june, 1987 clause 69 seeks to omit section 245m of the income-tax act relating to eligibility of certain persons to make application to the settlement commission despite having filed appeal to the appellate tribunal, as the existing provisions are no longer necessary this amendment will take effect from 1st june, 1987 clause 70 seeks to insert a new section 272bb in the income-tax act, which deals with the penalty for failure to comply with the provisions of section 203a relating to the auotment of tax-deduction account number to the person responsible for deduction of tax at source the new section provides for a penalty of a sum which may extend up to five thousand rupees this amendment will take effect from 1st june, 1987 clause 71 seeks to amend section 273b of the income-tax act to include a reference to the new section 272bb so as to shift the burden of proving a reasonable cause for failure to comply with the provisions of section 203a on the person concerned this amendment will take effect from 1 st june, 1987 clause 72 seeks to omit section 280za of the income-tax act, as the provisions relating to transfer of an industrial undertaking from urban areas have been incorporated in the new section 54g this amendment will take effect from 1st april 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 73 seeks to omit sections 285 and 286 of the income-tax act, relatin, to information to be given in the prescribed manner by (i) persons respodsible for paying interest, and (ii) compames regarding shareholders to whom dividends have been paid, respectively this is consequential to the substitution of new section 206 this amendment will take effect from 1st june 1987 clause 74 seeks to amend section 293 of the income-tax acl under the existing provisions, it has been provided that no suit shall lie in any civil court to set aside or modify any assessment order made under the acl the proposed amendment seeks to provide that no suit shall lie in any civil court to set aside or modify any ordez made under the acl this amendment will take effect from 1st march 1987 clause 7s seeks to amend items s and 22 of the eleventh schedule to the income-tax act under item s of the eleventh schedule, aerated waters in the manufacture of which blended flavouring concenttates in any form are used are one of the non-priority articles or things to which section 32ab and other sections of the act would not be applicable in certain cases it is proposed to make a clarificatory amendment in the item to indicate that blended flavouring concenuates would include, and would have included, synthetic essences in any form the explanation below item 22 of the schedule defines "office machines and apparatus" to include all machines and apparatus used in offices for data processing it is proposed to make a clarificatory amendment to exclude computers from the expression "data processing" so that the benefits of the provisions of section 32ab and other sections may be made available in respect of computers it is also proposed to exclude office machines and apparatus used for transmission and reception of messages from the non-priority list of articles or things as contained in this item these amendments will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year t 988-89 and subsequent years clause 76 seeks to make certain amendments of a consequential nature in different provisions of the income-tax act clause 77 seeks to amend section 2 of the wealth-tax act relating to definitions it is proposed to provide that a building or part thereof referred to in clauses (iii), (iiia) or (iiib) of section 27 of the' income-tax act shall be includible in the net wealth of the person who is deemed to be the owner under these clauses of that building or part thereof this has been introduced to achieve uniformity and consistency in the provisions of the income-tax act and other direct tax laws this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 78 seeks to insert a new clause (xxv b) in section 5 of the wealth-tax act relating to exemptionsunder the proposed provision, any deposit made under the national savings scheme referred to in section 80cca of the income-tax act will not be includible in the net wealth of the assessee this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clauses 79 to 89 seek to amend the provisions relating to settlement of cases in chapter v a of the wealth-tax act these provisions under the wealth-tax act have been broadly brought at par with those of corresponding provisions of the income-tax act these amendments will take effect from 1st june, 1987 clause 90 seeks to amend sub-section (2a) of section 31 of the wealth-tax actunder the existing provisions, the board is empowered to waive any interest payable on account of non-payment or delay in payment of tax, on the recommendation made by the commissioner, if the board is satisfied, that such payment would cause genuine hardship the proposed amendment seeks to empower the commissioners to exercise the powers under these provisions this amendment will take effect from 1st april, 1987 further, under the existing provisions, interest can be waived, only if the amount is payable and paymc~t of such amount is likely to cause genuine hardship the proposed amendment seeks to provide that the interest levied can be waived if the amount of interest is paid or payable'"and such paymem has caused or is likely to cause genuine hardship this amendment will take effect from 1st october, 1984 clause 91 seeks to amend section 43 of the wealth-tax actunder the existing provisions, it has been provided that no suit shall lie in any civi~ court t? ~t aside o~ modify any assessment made under the act the proposed amendmem seeks to provide that no suit shall he in any civil coun to set aside or modify any order made under the act this amendment will rake effect from 1st march, 1987 clause 92 seeks to amend section 2 of the gift-tax act relating 00 definitionsit is proposed to insert a new explanation to clause (xii) to provide that a transfer of ~ny building or part the,reof referred to in clauses (iii), (iiia) or (iiib) of section 27 of the inc0!lle-~ a~t by the person wit? is deemed under the slid clauses lo be the owner thereof made voluntarily and without conslderauon in money or money s worth, shall be deemed to be a gift made by such person this amendment will take effect from 1st april, 1988 and will, accordingly, apply in relation to the assessment year 1988-89 and subsequent years clause 93 seeks 10 amend section 42 of the gift-tax actunder the existing provisions, it bas been provided that no suit sballlie in any civil court to set aside or modify any assessment made under the acl 1be poposed amendment seeks to provide that no suit shall lie in any civil court to set aside or modify any m:ier made ljllcb' the act this amendment will take effect from 1st march, 1987 clause 94 read with the second schedule seeks to amend the customs tariff act, 1975, to-<a) raise the rate of basic customs duty on crude peb'oleum and oils obtained from bituminous minerals; (b) restructure the basic customs duty rates in respect of the following goods on specific-cum-ad valorem basis-(1) inorganic cbemicals; (2) organic chemicals; (3) aanning or dyeing extracts, dyes, pigments and other similar chemicals; (4) essential oils and resinaids; perfumery and other similar preparations; (5) soap, organic surface-active agents, washing and lubricating preparations, artificial waxes and other similar chemicals; (6) albuminoidal substances; glues; enzymes and other similar chemicals; (7) miscellaneous chemical products; (8) plastics and articles thereof; (9) iron and steel; (c) raise the rate ohmic customs duty on project imports; (d) change chapter notes in respect of chapter 98 so as to provide for specific exclusions in respect of goods which would not be covered by the new heading no 9806; (e) create a new heading no "9806" which would cover parts of machinery, appliances, instruments and articles of chapters 84 10 86, 89 and 90 of the fim schedule clause 95 seeks to levy up to the jist march, 1988 auxiliary duties of customs on all imported goods at the rate of 50 per cenl of their value clause 96 seeks to amend section 37 of the central excises and salt act, 1944, so as to empower the central government to make rules for providing for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods clause 97 read with the third schedule seeks to amend the schedule to the central excise tariff act, 1985, to-(a> raise the basic excise duty on-(1) cheese; (2) spices; (3) miul!mrojs prqaaiioas of areais, dour, starch and milk; (4) iilimdi wmi:i's md ar:raiiod wiiti's; (5) pan masala (6) zinc oxide; (7) organic surface-active agents; (8) pi ed glues and adhesives; (9) conveyor belting; (10) tra~ goods; (11) cork and articles of cork; (12) paprz and paper board; (13) viscose filament yam; (14) allied, impregnated, laminatt:d and indusirial fabrics; (15) footmar (16) micles of stone, plaster, cement asbestos and mica; (17) ceramic products; (18) glass and glass mirrors; (19) copprz wile olher ttum electrical grade; (20) metal conl8iners; (21) eieciric l1lokji's and genezajors; (22) pimary c:dis aad baueries; (23) cjec:tric iam~ (b) change the tariff deiuiplioo of-(1) sub-heading no 190410 relating to prcparal foods obtained &om cqeals; ~ j (2) sub-heading no 3907 80 relating to polybutyl tcrephthalate; (3) heading no 4901 relating to products of printing industry; (c) change the chapter notes in respect of chapter 24 and make consequential changes in the tariff description of subheading no 240411 so as to specifically cover cut-tobacco in this sub-heading; (d) change the tariff description and restructure the duty rates in respect of-(1) hydrogenated vegetable fats and oils; (2) pasta products; (3) chewing-tobacco; snuff; (4) chl<n1es; (5) soap; (6) tread rubber and otha retreading materials; (7) particle boards; fibre boards; and plywoods; (8) cotton fabrics and man-made fabrics; (9) glazed tiles; (10) electric fans clause 98 seeks to levy up to the 31st day of march, 1988, special duties of excise on all excisable goods at the rate of 10 per cent of the duty leviable under !he centtal excise tariff act clause 99 read with !he fourth schedule seeks to amend the first schedule to the additional duties of excise (goods of special importance) act, 1957, ~ (1) raise additional excise duty on free sale sugar, (2) change !he tariff description of sub-heading no 240411 so as to specifically cover cut-tobacco in this subheading; (3) change the tariff description and restructure the duty rates in respect of chewing tobacco and snuff; (4) change !he tariff description and restructure the duty rates in respect of cotton fabrics and man-made fabrics chapter v (containing clauses 100 to 107) provides for the levy of foreign exchange conservation (travel) tax on all foreign exchange released for any foreign travel by any person clause 101 defines "foreign currency", "foreign exchange", "foreign travel" and certain o!her expressions used in !he chapter clause 102 seeks to provide for the levy of a tax on all foreign exchange released for any foreign travel by any person the tax will be levied at a rate of fifteen per cent on the rupee equivalent of every sum of foreign exchange so released and will be collected by the authorised dealers or money changers au!horised to deal in foreign exchange under the foreign exchange regulation act, 1973 c;lause 103 confers upon the central government power to grant exemptions from the payment of the tax by notification havmg regard to the purposes of the travel and o!ha special circumstances clause 104 provides for penalties and adjpdication of penalties the other clauses of this ciulpter deal with incidental and supplementary matters including the power of the central govanment to malce rules relating to the foreign exchange conservation (travel) tax clause 108 seeks to amend the schedule to the oil industry (development) act, 1974 which specifics ceilings on levy of excise duty as a cess on crude oil and natural gas 'the amendment proposes to raise the ceiling to one thousand rupees per tonne on crude oil and three hundred rupees per thousand cubic metres on natural gas clause 109 seeks to amend section 5 of the customs and excise revenues appellate tiibudal act, 1986, which deals with the qualifications for appointment as president and other members of the customs and excise revenues appellate tnbunal the proposed amendment seeks to clarify that in computing the pc:riod during which a penon has been a memljer of tbe indian customs and central excise service, group 'a', for the appoinbnent of technical member, diere shall ~ mcl~ any pc:riod durina which the penon has been a member of the incfian customs service class i, or ihe central exclsc servu:e oass i, as the case may be, rl the indian revenue service immediately before the constitution of ihe indian customs and central excise servicc group 'a', memorandum regarding delegated legisla nonsub-clause (d) of clause 7 of the bill seeks to insert two new sub-sections (5a) and (5b) in section 32ab of the income-tax act relating to invesbilent deposit account under new sub-section (sa), it is provided that any amount standing to the credit of the assessee in the deposit account shall not be allowed to be withdrawn before the expiry of a period of five years from the date of deposit except for the purposes specified in the scheme to be made under that section sub-clause (e) of this clause seeks to amend sub-section (6) of this section so as to provide for a time limit to be specified in the said scheme before which any amount standing to the credit of the assessee in the deposit account should be utilised clauses 19, 20, 21 and 23 seek to amend sec·jons 54, 54b, 54d and 54f of the income-tax act to provide that if the amounts of capital gain arising under those sections are not appropriated by the assessee towards the purchase of the new asset within the period specified therein, they are required to be deposited in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the central government may, by notification in the official gazette, frame in this behalf clauses 24 of the bill seeks to introduce a new section 54g in the income-tax act which provides for exemption of capital gains on transfer of assets in cases of shifting of an industrial undertaking from urban area sub-section (2) of this new section provides that the amount of capital gain which is not appropriated by the assessee towards the cost and expenses incurred in relation to any of the purposes mentioned in sub-section (1) of that section within one year from the date on which the transfer of the original asset took place or which is not utilised by him for all or any of the purposes aforesaid before the date of furnishing the return of income under section 139 of the act, is required to be deposited by him before furnishing such return in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the central go,"emment may, by notification in th~ official gazette, frame in this behalf ~ cit ( per ( om mar ( clause 45 of the bill seeks to insert a new sub-section (2) in section 192 of the income-tax act which provides for tax to be deducted at source under the head "salaries" in a case where the assessee is employed simultaneously under more than onc employer or where he has held successively employment under more than one employer in such cases, the assessee wijj be required to furnish to the person responsible for making the payment of the tax deducted at source (being one of the employcrs) such details of the income under the head "salaries" due or received by him from the other employer or employers, the tax deducted at source therefrom and such other particulars, in such form and verified in such manner as may be prescribed by rules made under the act under a new sub-section (2b) inserted in this section, where an assessee who receives any income chargeable under the head "salaries" has in addition any income chargeable under any other head of income for the same financial year, he is required to send to the person responsible for making the payment regarding the salary income, the particulars of such other income and of any tax deducted therefrom in such form and verified in such manner as may be prescribed by rules made under the act clause 50 (b) of the bill proposes to amend sub-section (2) of section 195 of the income-tax act which enables a person responsible for paying to a non-resident any interest, not being interest on securities or other sums, etc, to deduct income-tax thereon at the rates in force under the said sub-section (2), if such pel'sqn considers that the whole of 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 genetal or special order, the appropriate proportion of such sum so charged the amendment seeks to provide that the said determination should be made in the prescribed manner instead of by general or special order, as provided in the section clause s2 (b) of the bill seeks to insert a new sub-section (2a) in section 197 of the income-tax act which provides for the issue of a certificate for deduction at lower tate the new sub-section (2a) empowers the central board of direct taxes to make rules specifying the cases in which, and the circumstances, under which, an application may be made for the grant of such certificate and the conditions subject to which such certificate may be granted, and for providing for all other matters connected thezewitb clause s6 of the bill seeks to amend section 203 of the act which provides for the issue of tax-deduction certificate by the pmon who deducts the lax payable wder the act the amendment seeks to provide that the certificate shall be issued within sucb period as may be prescribed by the rules from the time of credit or payment of the same or from the issue of a cheque or warrant for payment of any dividend to a shareholder instead of issue of a certificate at the lilll~ of the credit or payment of the sum or at the time of the issue of a cheque or w8i1'8dt for the payment of any dividend to a shareholder as at present (i clause 57 of abe bill seeks to insert a new section 203a which provides for the allotment of tax-deduction account number sult-lection (1) of abe new sectim requires every person deducting tax in accordance with the provisions of the act to apply for the iiloiment« a -deduction acc;ount number within such time as may be prescribed by rules made under the act such rules may also jwvide abe dccuments relating to certain transactions in which ~ n","bet' shall be quoted clause 58 of the bill seeks to substitute a new section 206 in the income-tax act which requires ptnoil8 deducting the tax under the act to furnish the prescribed returns this section provides that the pelsoil who deducts tax shad prepare within ibe time prescribed under the rules, after the end of each financial year and deliver or cause to be delivered to the income-tax authority prescribed by rules, such returns in such form and verified in such manner and setting forth such particulars as may be prescribed by rules made under the acl clause 61 seeks to insert new section 245ba in the income-tax act sub-section (5) of this section provides for the functioning of the benches of the settlement commission, in the case of illness etc • of the members constituting a bench subject to such rules as may be made under the act clause 81 of the bill seeks to insert on the same lines a new section 22ba in the wealth-tax acl clause 96 of the bill seeks to insert a new clause (xvib) in section 37 of the central excises act to empower the centtal government to make rules to provide for the credit of sums of money with respect to raw materials used in the manufacture of excisable goods clause 106 of the bill empowers the central government, by notif1c8tion in the official gazette, 10 make rules for carrying out the pwtloses of chapter v of the bill relating to levy of foreign exchange conservation (travel) tax sub-clause (2) of this clause enumerates the matters with respect to which the central government may make rules 1bese matters relate, inter alia, to the collection of foreign exchange conservation (travel) tax, the authorities by whom adjudication of penalties or other functions under the chapter shall be discharged, the manner in which such tax or penalties due unc:b' the chapta' shall be payable the procedure for adjudication of penalties appeals against orc:b's made under the chapter, the manner in which and the time within which such appeals may be preferred and the fees payable therefor, the refunds and other particulars which may be required to be furnished for the purposes of the chapter and any other matter which is required 10 be provided for by rules under the chapter the matters in respect of which schemes or rules may be made in accordance with the aforesaid provisions are matters of procedure and detail, and it is not practicable to provide for them in the bill itself the delegation of legislative powers is, therefore, of a normal character a bill to give effect to the financial proposals of the central government for the financial year 1987-88

Parliament_bills

1c3190c3-04de-59dd-ab1e-6793b8b0cc7e

bill no 243 of 2018 the anganwadi workers (regularisation of service and welfare) bill, 2018 by shri nk premachandran, mp a billto provide for regularisation of the services of anganwadi workers and conferring the status of not less than those of group 'c' employee of the central government on such anganwadi workers be it enacted by parliament in the sixty-ninth year of the republic of india as follows:—definitions2 in this act, unless the context otherwise requires,—(a) "anganwadi" means an anganwadi centre set up by the central government or state government or union territory administrator to implement the integrated child development scheme;5(b) "anganwadi worker" means any person working in an anganwadi on regular or contract or daily wages basis; and(c) "prescribed" means prescribed by rules made under this act10regularisation of services of anganwadi workers3 (1) the central government shall, by notification in the official gazette, take all such steps as may be necessary to regularize the services of anganwadi workers and confer the status of not less than those of group 'c' employees of the central government on all such anganwadi workers(2) the central government shall also provide such wages and welfare facilities as are available to, or not less than, group 'c' employees of the central governmentsavings154 the provision of this act shall be in addition to, and not in derogation of theprovisions of any other law for the time being in forcepower to make rules5 (1) the central government shall, by notification in the official gazette, make rulesfor carrying out all purposes of this act ensuring the service status and welfare of the anganwadi workers2025(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 aforesaid both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rules 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 or anything previously done under that rule statement of objects and reasonsanganwadi centres were started in this country by the central government and state governments for implementation of the integrated child development services scheme it includes the comprehensive development of health awareness among women and child welfare the contribution of anganwadi centres is remarkable and has become an integral and essential part of life in rural areas the anganwadi workers are good promoters of various schemes of the central government and state government and ensuring the health and welfare of child and women the duties and service rendered by the anganwadi workers are very important for the protection of the health and welfare of women and children the anganwadi workers do not have job security and the honorarium given to them are not sufficient to meet their immediate basic requirements this may adversely affect the working of the integrated child development schemethe anganwadi workers are one of the main links between government and general public they are helping the government for the effective implementation of women and children health and welfare scheme considering the importance of their duties and service it is highly necessary to protect their service and welfarehence this billnew delhi;nk premachandrannovember 19, 2018 financial memorandumclause 3 of the bill provides for regularization the services of anganwadi workers and confer the status not less than those of group 'c' employees of the central government on all such anganwadi workers it also provides for such wages and welfare measures as are available to or not less than group 'c' employees of the central government to anganwadi workers the bill, therefore, if enacted would involve expenditure from the consolidated fund of india a recurring expenditure of about rupees three thousand crore is likely to be involved per annum from the consolidated fund of indiaa non-recurring expenditure of about rupees three thousand crore is also likely to be involved memorandum regarding delegated legislationclause 5 of the bill empowers the central government to make rules for carrying out the purpose of the bill as the rules will relate to matters of detail only, the delegation of legislation powers is of a normal character———— a billto provide for regularisation of the services of anganwadi workers and conferring thestatus of not less than those of group 'c' employee of the central government onsuch anganwadi workers————(shri nk premachandran, mp)

Parliament_bills

73aa9565-0bcf-527d-8228-c3182f985322

bill no 40 of 2014 the constitution (amendment) bill, 2014 byshri mullappally ramachandran, mp a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—1 this act may be called the constitution (amendment) act, 2014short title2 in the seventh schedule to the constitution,— statement of objects and reasonsindia has a vast pool of human resources but it has not manifested its potential in sports at the international level there have been numerous explanations for india's poor performance in sports at the international level at present, sport is a state subject and hence a primary responsibility of the state government therefore, it could not get direct attention of the union government in order to achieve excellence at national and international level international sporting events are an essential part of diplomatic relations among the nations sports diplomacy has been used as an effective tool to reshape bilateral political relations, address security related issues or bring to an end the practice of apartheid or human rights violations at international level by different nationsinternational sporting events require political and diplomatic clearance, grant of visas for sportspersons, coaches, administrators and provision of security to teams, etc, which fall within the domain of the union government no state government can undertake such exerciseit has, therefore, become necessary that central government should take necessary steps to promote and encourage sports activities in the country; make available all necessary facilities and infrastructure and provide funds to all associations and institutions involved in the promotion of sportsthe bill, therefore, seeks to amend the seventh schedule to the constitution with a view to—(i) omit the word "sports" in entry 33 of list ii-state list; and (ii) include a new entry "sports and games" in list iii-concurrent list, so that union government can also take all necessary measures including legislative measures to improve the standard of sports in the countryhence this billnew delhi;mullappally ramachandranjune 25, 2014 annexure extract from the constitution of india seventh schedule (article 246) list ii-state list 33 theatres and dramatic performances; cinemas subject to the provisions of entry 60of list i; sports, entertainments and amusements list iii-concurrent list 25 education, including technical education, medical education and universities, subject to the provisions of entries 63, 64, 65 and 66 of list i; vocational and technical training of labour lok sabha———— a billfurther to amend the constitution of india————(shri mullappally ramachandran, mp)gmgipmrnd—756ls(s3)—01072014

Parliament_bills

e787f92d-e9b1-5b94-ae74-cc9a9cf91d7e

nm no 56011984 ' , 'f, the estate duty (amendment) bill, 1984 a billfurther to amend the estate duty act, 1953 be it enacted by parliament in the thirty-fifth year of the republic of india as follows:-1 this act may be called the estate duty (amendment) act, 1984 short title mof 1953 z in section 5a of the estate duty act, 1953 (hereinafter referred to 5 as the principal act), after sub-section (2b) , the following sub-section shall be inserted, namely:-amendment of section 5a "(zc) the amendments made to this act by sections 3 to 5 of the estate duty (amendment) act, 1964 shall apply to estate duty in respect of agricultural lands situate in the territories comprised in-10 (a) the states of assam, bihar, gujarat, haryana, himachal pradesh, kerala, madhya pradesh, maharashtra, meghalaya, orissa and tamil nadu and all the union territories, on the expiration of two months from the date on which the said act received the assent of the president; and 15 (b) any other states in respect whereof resolutions have ~ passed by the legislatures of those states adopting the' proposals with respect to such amendments or the said amendments, as the case may be, under clause (1) of article 252 of the constitution, on the expiration of four months from the date of such adoption" 3 after section sa of the principal act, the following section shall 5 be inserted; namely:-insertion of new section 5b "5b notwithstanding anything contained in section 5, this act shall cease to apply to the levy of estate duty in respect of agricultural land act to cease to apply to estate duty in respect of agriculturalland 4 in section 34 of t~ principal act,-10 (a) in sub-section (1),-amendment of section 34 (i) in clause (a), the word "and" shall be inserted at the end; (ii) clause (b) shall be omitted; (b) in the explanation below su~section (2), clause (ii) shall 15 be omitted i, in section 85 of the principal act, for sub-section (3)" the following sub-section shall be substituted, namely:-amendment of section 85 "(3) 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 20 is in session, for a total periop of thirty days which may be comprised in one session or in two a! more successive sessions; and if, before the expiry of the session immediately following the session or tpe su~c~sive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree ~t the rule 25 should not be made, the rule shall thereafter have effect only in such modified fqrm or be no effect, as the case may be; so, however, that any such modification or annulment shall be without rrejudice to the validity of anything previously done under that rule" 30 iffiw delhi; july 21 1984 lsadha ~, 1"906 (sib) "'----'rfor -"marumakkttayam" 3 page 4, line 6 from bottom,-~ cordigel't""da , t·::, lok sabra 1 page 2, line 27,~ after "or be" illoert " of" 2 page 3, lines 5 and 6 from bottom,-for "proposal" ~ "proposals" (fo be/aa intro~uced in lok sabha ) 'me es·rate duty (a ,ienddi;;(tt) bill, 1984-read -"marumakkattay~ " statement of objects and reasonsthis bill seeks fo amend the estate puty act, 1953, mainly with - view to excluding agricultural lands from the levy of estate duty 2 one of the amendments proposed aecordingly seeks to provide that the act shall cease to apply to the levy of estate duty in respect of agricultural land 3 another amendment seeks to omit clause (b) of sub-secupn (1) of section 34 of the j\,ct, which provides for aggregation, for the purpose of determining the rate of estate duty, of agricultural land, situate in any state in respect of which estate duty under the act is not 'leviable 4 under another amendment, the rule-laying formula contained in section 85 of the act is being revised 1;1) conform to the model formula recqlnmended by the committees on subordinate legislation of both the houses of parliament 5 by another amendment, it is proposed to provide that all the plt)-posed amendments will come into force in the states of ass4m, bihar, gujarat, haryana, himachal pradesh, kerala, madhya pradesh, maharashtra, lfeghalaya, orissa and tamil nadu and in all the union territories on the expiration of two months from the date on which the bill receives the assent of the president; and in respect of the other sttes, on the expidtion of four months from the date of adoption of the prq-posal for s~ch amendm~nts qf the aqlendments, as the case may be, by those states under clause (1) of article 252 of the constitution 6 the bill seeks to achieve the above objects pranab mukh~rjee new delhi; the 9th july, 1984, annexure extracts from the estate duty act, 1953- (34 of 1953) - - - - aggrega tion 34 (1) for the purpose of determining the rate of the estate 'duty to be paid on any property passing on the death of the deceased,-(a) all property so passing other than property exempted from estate duty under clauses (e), (d), (e), (i) (j), (1) (m), (mm), (n), (0) and (p) of sub-section (1) of section 33; (b) agricultural land so passing, if any, situate in any state not specified in the first schedule; and - - - - - shall be aggregated so as to form one estate and estate duty shall be levied thereon at the rate or rates applicable in respect of the principal value thereof (2) where any such estate as is referred to in sub-section (1) inclu'des any property exempt from estate duty, the estate duty leviable on the property not so exempt shall be an amount bearing to the total amount of duty which would have been payable on the whole estate had no part of it been so exempt, 'the same proportion as the value of the prop1!rty not so exempt bears to the value of the whole estate explanation-for the purposes of this sub-section, "p~operty exempt from estate duty" means-(i) any property which is exempt from estate duty under section 33; (ii) any agricultural land situate in any state not specified in the first schedule; (iii) the interests of all coparceners other than the deceased in the joint famfly property of a hindu family governed by the mitokshara, marumakjattayam or atiyasantana law - - - - - 85 (1) - - - - rulemaking powers of the board (3)all rules made under this act shall be laid before both houses of parliament as soon as may be after they are made - - - - - " , i , 11' '::: , ·1 a bill futtlrer te iiiit!b'ti the jlltate duty act, 1_- r 'ft_ , i " ' ,' (shri pranllb k1'fn&r mukherjee, minister of fmcr08)

Parliament_bills

a6e0701f-4d8d-55dc-baa0-f10fa8d8367f

bill no 52 of 2014 the telecom regulatory authority of india (amendment) bill, 2014 a billfurther to amend the telecom regulatory authority of india act, 1997be it enacted by parliament in the sixty-fifth year of the republic of india as follows:—1 (1) this act may be called the telecom regulatory authority of india (amendment)act, 2014short title and commencement(2) it shall be deemed to have come into force on the 28th day of may, 20145amendment of section 524 of 19972 in the telecom regulatory authority of india act, 1997 (hereinafter referred to as the principal act), in section 5,—(i) for sub-section (8), the following sub-section shall be substituted, namely:—"(8) the chairperson and the whole-time members shall not, for a period of two years from the date on which they cease to hold office as such, except with the previous approval of the central government, accept—(a) any employment either under the central government or under any state government; or(b) any appointment in any company in the business of telecommunication services";(ii) the explanation at the end shall be omittedrepeal and savingord 3 of 201453 (1) the telecom regulatory authority of india (amendment) ordinance, 2014, is hereby repealed(2) notwithstanding such repeal, anything done or any action taken under the principal act, as amended by the said ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal act, as amended by this act statement of objects and reasonssub-section (8) of section 5 of the telecom regulatory authority of india act, 1997places certain restrictions on employment of persons who have served as chairperson or members of the telecom regulatory authority of india after demitting office a person who has served as chairperson or member in the telecom regulatory authority of india is ineligible for employment in the central government or any state government but under the provisions of the insurance regulatory and development authority act, 1999, the pension fund regulatory and development authority act, 2013 and the airports economic regulatory authority of india act, 2008, the chairperson or members of the insurance regulatory and development authority, the pension fund regulatory and development authority and the airports economic regulatory authority respectively, are eligible for employment in the central government or any state government after demitting office as chairperson or member, after a gap of two years under the provisions of the competition act, 2002, there is no restriction on employment in the central government or any state government after demitting charge likewise under the provisions of the electricity act, 2003, the restrictions on employment of persons who have served as chairperson or members of the central electricity regulatory commission, are less limiting than those imposed upon persons who have served as chairperson or members of the telecom regulatory authority of india2 in view of the above, a need was felt that the provisions in the telecom regulatory authority of india act may be harmonised with similar provisions applicable to other regulators in economic sectors accordingly, it was proposed that the restriction on further employment of a person who has served as chairperson or member of the telecom regulatory authority of india, in the central government or any state government or any appointment in any company in the business of telecommunication services shall be limited to a period of two years from the date of demitting office prior approval of the central government is provided in case such employment is proposed before the completion of two years3 in order to overcome the above difficulties, a need was felt to suitably amend the provisions of sub-section (8) of section 5 of the aforesaid act as both houses of parliament were not in session and immediate action was required to be taken, the president was satisfied that the circumstances existed which rendered it necessary for him to take immediate action to amend the said act, the president promulgated the telecom regulatory authority of india (amendment) ordinance, 2014 on the 28th may, 20144 the bill seeks to replace the aforesaid ordinancenew delhi;the 3rd july, 2014 annexure extract from the telecom regulatory authority of india act, 1997 (24 of 1997)5 (1) (8) the chairperson or any whole-time member ceasing to hold office as such, shall—(a) be ineligible for further employment under the central government or any state government; or term of office, conditions of service, etc, of chairperson and other members(b) not accept any commercial employment, for a period of one year from the date he ceases to hold such office:provided that nothing contained in this sub-section shall apply to the chairperson or a member who has ceased to hold office under sub-section (3) and such chairperson or member shall be eligible for reappointment in the authority or appointment in the appellate tribunal (9) a vacancy caused to the office of the chairperson or any other member shall be filled up within a period of three months from the date on which such vacancy occursexplanation—for the purposes of this section, "commercial employment" means employment in any capacity under, or agency of, a person engaged in trading, commercial, industrial or financial business in any field and includes also a director of a company or partner of a firm and it also includes setting up practice either independently or as partner of a firm or as an adviser or a consultant lok sabha———— a billfurther to amend the telecom regulatory authority of india act, 1997————(shri ravi shankar prasad, minister of communications and information technology)gmgipmrnd—868ls(s3)—04072014

Parliament_bills

f4b65061-1d8f-5267-a2bf-69ece5f65615

tr)tee multi-sta1e co-operative" socie'1'ies bill, 1977 l'f:o bew introduced in 10k sabha 7 1 page 11, line 10,-after "the" insert "central" - 2 page 17, line 7,-, for t10hairman ofn ma&1 "na1r~ or it, - 3 l'age 17, l~ 34,-~ "su~a~4:u! 'i sec tion" 4 rage 21 t_line 4,-t2l: na7'd t~ "or" , ~a~ 21, line 7,-~ "socdety o~" dai ~tyl ~~,~(~)", " , pa&e 21, ·line 9,-for "49 or if t~" l'e&d "49; or (d) a" : 'r- rage 21, line 12,-after "those tt insert ''ha~, or~ - - pa~e 25, line ~: ll for "or any'" tw:id "~f atly" " fi page 34, aga:lnst' elause ~7, insert the following marginal heading,--"execu tion of crders "r 11qu1da~r" 10 page 34, against clause 88, 1nsert _the fo~lowing marg:lnal he ad:lng , -"attachment before award" 11 page 40, against line 7,-for marginal citation "6 of 942" read "6 of 1942" , 12 page 40, line 17,-before "cancelling", insert "made" 13 page 40, line's 17"and 18,-\' ~ "made und6rtho::said -apt'~ - - _ _ 'w 14 page 45, line 17,-before "national " insert ( "4 " - - new delhi· ~ " - -- i agraha,yatla 1; 1899 ( saka) " " --' , the multi-state co-operative societies bill, 1977 arrangement of clauses chapter i preliminary clauses1 short title, extent and commencement 2 application 3 definitions chapter ii central registrar and registration of societies4 central registrar; 5 multi-state co-operative societies which may be registered 6 application for registration 7 registration 8 registration certificate 9 amendment of bye-laws of a multi-state co-operative society 10 when amendment of bye-laws comes into force 11 change of name 12 change of address 13 liability 14 amalgamation, transfer of assets and liabilities, or division, of multi-state co-operative societies 15 power to direct amalgamation or reorganisation in public interest, etc 16 central registrar to prepare scheme of amalgamation or reorganisation of co!-operative bank in certain cases 17 liability of a co-operative bank to the deposit insurance corporation 18 cancellation of registration certificate of multi-statero-operative societies in certain cases 19 conversion of co-operative society into multi-state eo-operative society chapi'er iii members of multi-state co-operative societies an'/) thj:ib rights alfd liabilities20 persons who may become members 21 nominal members clauses 22: member not to exercise rights till due payment made 23 expulsion of members 24 votes of members 25 manner of exercising vote 26 restrictiqlls on holding of shares 27 restrictions on transfer of shares or interest 28 redemption of shares 29 transfer of interest on death of members 30 liability of past member and estate of deceased member chapter iv d:mection and management of multi-state co-operative societies31 general body, constitution, powers and functions 32 annual general meeting of the general body 33 special general meeting of the general body 34 board of directors 35 representation of workers on the board of a multi-state cooperative society 36 disqualification for a member 01 a board 37 election of members of board 38 holding of office in co-operative 'society 39 restrictions on holding of office 40 payment of honorarium 41 removal of ele!ted members by general body 42 remo,val of member by central registrar 43 nominee o£ central government or state government on the board' of multi-state co-operative societies 44 powers of the board of multi-state co-operative societies 45 meetings of the board 46 chief executive 47 powers and functions of chief executive 48 committee of the board 49 supersession of board 50 securing possession of records, etc 51 constitution of body of persons for preparation of list, etc 52 acts of multi-state co-operative societies not to be invalidated by certain defects chapi'er v'" p1uvueges of ml1lti-state co-operative societirs53 multi-state co-operative society to be body corporate 54 charge and set-off in respect of share or contribution or interest of members clauses55 share or contribution or interest not liable to attachment 56 register of members 57 admissibility of copy oif entry as evidence 58 exemption from compulsory registration of instruments 59 deduction from salary to meet multi-state co-operative society', claim in certain cases 60 government aid to multi-state co-operative societies chapter vi properties and funds of multi-state co-operative societi1!'b61 funds not to be divided by way of profit 62 disposal of net profits 63 investment of funds 64 restrictions on loans 65 restrictions on borrowing 66 restrictions on other transactions with non-members 67 contributory provident fund chapter vii audit, inquiry, inspection and surcharge68 audit 69 inspection of multi-state co-operative societies 70 inquiry by central registrar 71 inspection of books of indebted multi-state co-operative societies 72 costs of inquiry and inspection " 73 recovery of costs 74 surcharge chapter vill sz'l'tlement of disptjtb8 i )75 disputes 76 limitation 77 settlement of disputes chapter ix winding up of multi-state co-operative societiescorporation by j - 78 winding up of multi-state co-operative societies 79 winding up of co-operative banks at the direction of reserve bank 80 reimbursement to the deposit insurance liquidator 81 liquidator 82 powers of liquidator 83 disposal of surplus assets 84 priority of contributions assessed by liquidator 85 power of central registrar to cancel registration of a multi-state co;-operative society chapl'er x execution of decrees, orders and decislions86 execution of decisions, etc 87 execution of orders of liquidator 88 attacbment before award 89 central registrar or the person authorised by him to be civil court for certain purposes 90 recovery <d sums due to government chaprer xi appeals and revision91 appeals 92 no appeal or revision in certain cases 93 revision 94 review 95 interlocutory orders chapter xii socreties widch become multi-state o<>-operative soc1i:ties consequent on reorganisation 01' statdj96 co-operative societies functioning immediately before reorganisation of states chapter xiii offences and pen'altibsf11 offences 98 cognizance ~ offence chapter xiv miscl:llaneous99 copy of act, rules, and bye-laws, ete, to be open to iaspeeuon 100 power to exempt multi-state co-operative societies from conditions as to registration 101 liquidator to be public servant 102 notice necessary in suits 103 companies act not to apply 104 saving of existing multi-state co-operative societies 105 power to amend second schedule 106 bar of jurisdiction of courts clauses107 powers of civil court 108 indemnity 109 opening of branches 110 power to make rules 111 repeal the first schedule the second schedule bill no 141 of lit1' the multi-state co-operative societies b~, 1977 a billto consolidate and amend the law 1'elating to co-ope1'ative societies with ob;ects not confined to one state and se1'ving the interests of membe1's in m01'e than one state be it enacted by parliament in the twenty-eighth year of the republic of india as follows:- chapter i prelimjnarys 1 (1) this act may be called the multi-state co-operative societies short act, 1977 title, extent (2) it extends to the whole of india and com-(3) it shall come into force on such date as the central government mencemay, by notiftcation in the official gazette, appoint ment 10 z the provisions of this act shall apply to-2 of 1912 6 of 1942 is (a) societies which were incorporated before the commencement appllof this act, under the co-operative societies act, 1912, or any other cation law relating to co-operative societies in force in any state with objects not confined to that state or in pursuance of the provisions of the multi-unit co-operative societies act, 1942, and the registration of which has not been cancelled before such commencement; and ' (b) multi-state co-operative societies to be incorporated after the commencement of this act 20 3 in this act, unless the context otherwise requlres,-deftnltiolll (a) iiboard" means the board of directors or the governing body of a multi-state co-operati"v'e society, by whatever name called, to which the direction and control of the man,,~pment of the affairs of the society is entrusted:! (b) "bye-laws" means the registered bye-laws for the time being in force and includes registered amendments of such bye-laws; (e) "central registrar" means a person appointed under subsection (1) of section 4 to perform the functions of the central registrar of co-operative societies under this act and includes any s officer empowered to exei'cise the powers of the central registrar under sub-section (2) of that section; (d) "chief executive" means a chief executive of a multi-state co-operative society appointed under section 46; (e) "co-operative bank" means a multi-state co-operative society 10 undertaking banking business; (n "co-operative principles" means the principles specified in the first schedule; (g) "co-operative srociety" means a society registered or deemed to be registered under any law relating to co-operative societies in 15 force in any state; (h) icco-operative year", in relation to any multi-state co-operative society or class of such societies, means the year ending on the 30th day of june and where the accounts of such society or class of societies are, with the previous sanction of the central registrar, :ao balanced on any other day, the year ending on such day; (i) "deposit insurance corporation" means the deposit insurance corpol'ation established under section 3 of the deposit insurance 47 of 1961_ corporation act, 1961; (;) iimember" means a person joining in the application fol' the 25 registration of a multi-state co-operative society and ii person admitted to membership after such registl'ation in accordance with the provisions of this act, the rules and the bye--laws and includes a nominal member; (k) "multi-state co-operative society" means a society registered 30 or deemed to be registered under this act and includes a national cooperative society; (1) iimulti-state co-operative society with limited liability" means a society havin{{ the liability crt its members limited by its byelaws to the amount, if any, unpaid on the shares respectively, held 35 by them or to such amount as they may, respectively, thereby undertake to contribute ta the assets of the society, in the event of its being wound up; (m) "national co-operative society" means a multi-state cooperative society listed in the second schedule; 40 (n) "nominal member" means a member who possesses only such privileges and rights of a member, anr{ who is subject only to such liabilities of a member, as may be specified in the bye-laws; (0) ifnotiftcation" means a notification published in the official gazette; 45 (p) i'officer" means a president, vice-president, chairman, vicechairman, managing director, secretary, manager, member of a board, treasurer, liquidator, an administrator and includes any other person empowered under this act ot' the rules or the bye-laws to give directions in regard to the business nf a multi-state co-operative 50 society; (q) "prescribed"' means prescribed by rules; (r) "reserve bank" means the reserve bank of india constituted by the reserve bank of india act, 1934; , (8) "rules" means the rules made under this act chapter ii scentral relistiv central registrar and registration' of societies i 4 (1) the central government may appoint a person to be the central beglstrar of co-operative soeietiesluld may appoint o&her penons to assist ,bim 10 (2) the ceiltral government may, by notification, direct that any power exercisable ,by the central registrar under this act (pther than the power of registration of a multi-state co-operativa society)' shall, in relation to such society, and 'such matters, as may be sp ~gified in the notification be exercisable also by any other officer of the central gov-is ernment or of state government,'jlubject to such conditions"s9'may be specified therein: provided that no officer of a state govternment shall be empowered to exercise any power in relation to a national co-operative society: pro'vided further that no officer of a s~te govern~ent below the 20 rank of the registrar of co-operative soc:cties shan be empowere:l to exercise any power exercisable by the central registrar under section 88, multistate oo-operatwe societies whidl maybe re,iteredo 5 (1) no multi-state co-operative society shall be registered under this act, unless the main aim of the society is such as to render it necessary to serve the interests of members in more than one state 2s (2) subject to the provisions of sub-section (1), a multi-state cooperative society, which has as its aims the promotion of the economic and social betterment of its members through mutual aid in accordance ,with the co-operative principles or a multi-state co-operative, soci&!ty established with the object of facilitating the operations of other such 30 societies or of co-operative societies or of both may be registered under this act (3) the word "limited" or its equivalent ih any indian language shall be su1flxed to the name of every multi-state co-operative society reglsteted under this act with limited liability applicattonfor ree:"'· tratil&: ' 35 6, (1) for the purposes of registration of a multi-state co-operative lociety under this act, an application sha'l be made to the central re'glstrar in such form ~d with such partlculal's as may be prescribed - ,~,!'"~ :(2) the application shall be signe1-(a) in the case of a multi-state co-operative society of which an the members are individuals, by at least ftfty persons; 40 | : | jfl!1ll | - ||--------|------------|------|| , | :'" | ·r: || i: 'i | | || ~fr | | || j | • | || -ll | | || 'v,, | , | || r", | | || ~'jl' | | || ' | | || !, | | || if | | || jf~ | | || - | | || !7;e | | || "or;' | | |50 (b) in the case of a multi-state co-operative society pf which the members are co-operative societies, by duly authorised persons,oii behalf of at least two such societies as are situated in more than o~e state; and (c) in the ease of a multi-state co-operative society of 'which another multi-state co-operative aoclety and' other cooo~atift societies are members, by authorised representatives:of each such societies: provided that such application shall, in relation to co-operative societies, be signed by authorised representatives of not less than two co-operative sociaties from two different states (3) the application slulll be accom~ by a copy of ,the proposed bye-laws of the multi-state co-operative society and the persons by whom or on' whose behalf such, application is' made shall furnish such information in regard to the society as the central registrar may require , , 7 (1) if the central registrar is satwied-, trauod (a) that the application cqp1plies with the provisions of this act and the rules;' (b) that the' proposed maltilstate' co:operafive 'society satisftes the basic criterion that its aim is such as to render ft !ieeessaty to aerve the interests of members in' more than ode state; 10 (c) that the majority of the individual members do not reside in one state; (d) that there is no other multi-state co-operative 'loc:iety having aimilai" area of operation and identical objectives; (e) that the proposed bye-laws are not contrary to the provi- 15 siems of this act and the rules; and (i> that the proposed multi-state co-operative society nas reasonable prospects of becoming a viable unit; he may register the multi-state co-operative society and its bye-laws (2) where the central registrar refuses to register a multi-state 20 co-operative society, he shall communicate the order of refusal together with the reasons therefor, to such of the applicants as may be prescribed (3) the application for registration shall be disposed of by the central registrar within a pertoc!l of six months from the date of receipt 25 thereof by him: provided that if the central registrar is unable to dispose of the ap~lication within the period aforesaid, he shall make a report to the centl'al government 'stating the:r,ein the reasoris for his inability to do so, and the central government may allow him such further period or 30 periods as is considered necessary to dispose of such application 8 where a multi-state co-operative society is registered under this act, the central registrar shall issue a certificate of registration signed by him, which shall be conclusive evi:d~nce that the society therein mentioned is duly registerecl under this act, unless it is proved that the 3s registration of the society has been cancelled t (1) no amendment of any bye-laws of a multi-state co-operative society shall be valid, unless such amendment has been registered under this act (2) every proposal for s1lchamendment shall be forwarded to ttie 40 '0iiital registrar and' it the ,ceatral registrar is watisfted that ·the proped amendment-1amea4-memo! bje-lawi oh multlltatecoaperatlve 1dclet7' (a) is not contrary to the provisions of this act or of the rules; -(b) does not codilict with cq-opel·ative princ;iples; and (c) will promote the economic interests of the mejidbers ot ,tm multi-state co-operative society; he may register the amendment within a period of six months from the ate of! receipt thereof by him: 5 provided that if the central registrar is unable to register the amendment within the period aforesaid, he shall make a report to the ckal governmej)t stating ther~n the reasons for his inability :to do so, and the central government may allow him such further period or periods as is considered necessary to register the amendment 10 (3) the central registrar shall forward to the multi-state co-operatiive society a copy of the registered amendment topther w~ a certificate signed by him and such certificate shall be codcluaive ·nldedce that the amendment has been duly registere(i (4) where the central registrar refuses to register an amendment 15 of the bye-laws of a multi-state co-operative society, he shall communicate the order of refusal together with the reasons' therefor to the society' in the manner prescribed withip seven aaysfrom' the date of such refusal 10 an amendment of the bye-laws of a multi~state cd--opet:ative 20 society shall, unle&s it is expressed to, come into operation on a partj cular day, come into f<>rce on the day on which it is registereci w- __ of· ,"-eo iaie bee ch-re of· name chan,e of addr 11 (1) a multi-state co-operative society may, by an amendment of 'its bye-laws, change its name but such change shau not affect any right or obligation of the multi-state co-operative society or of any of 25 its members or past members, ancl any l~al proceedings which mi'ght have been continued or commenced by or against the multi-state cooperative society by its former name may be contlhued or codlmeaeed by its new name (z) where a multi-state co-operative society changes 'its name, the 30 centr'al registrar shall enter the; new name on the regtster of multlstate co-operative societies in place of' the former name and shan amend thei certificate of regi'strationaecdrdingly it every multi-state eo-operativesoclety shall have a principal ~ of business and an address registered in the manner prescribed to wtheh 35 all notices and communications may be seqt and any change in the principal place of business of a multi-state co-operative society sban be made with the previous approval of the central registrar llablut)' 13(1) no multi-state co-operative society with unlimited )iabfllty shall be registered afte1" the cotnmencmten't o~ this aet~ 40 provi<{ed that wqel'e amulti-sta~; co-operative ioci~y whb udlimlte4 liability fuaetilims before the eom,rnencement of this act, such societi1 shu exercise the ,option wi1lbina period cd one year from such cojllmencement either to continue to function as such or to convert itaeif into a multi-state co-operative society with lirnted lialj)ility byfollowla, 45 the procedure specified in sulb sections (2) to (4) - , , , ' " i' (2) subject to thepwvisions of ~ act and thenlel, a mwutate ell-operative society may, by an amendment of its b~ws, c~&e uae extent of its liability (3) when a multi-state co-operative society has passed a resolution ilochange the extent of its liability it shall give notice thereof in wll'iting to au its members and creditors and notwithstanding anything 'contain"" in th,e bye-laws or contract to the contrary, any member or creditor shall, during the period of one month from the date of service of s t~e notice upon him have the option of withdrawing his shares, deposits e~ loans, as the case ma~ be (4) any member or creditor who does not exercise his option withtn the period specified in sub-section (3) shall be deemed to have assented to the change 10 (5) an amendment of a bye-law of a multi-state co-operativ~ society changing ,the extent of its liability shall not be registered or shall not take ,eftect until either-(a) the assent thereto of' all members and creditors has been obtained; or is (b) all claims of members and creditors who exarcise the option referred '"to in ~ub-section (3) within the period' spe~ifted therei~ have been met in full or otherwise satisfied 14 (1) a multi-state co-operative society may, with the prior consultati'on of the central registrar and 'by a resolution passed by a majo- 20 rttyof not less"than two-thirds of the members present and voting at a general meeitlng: of the society,-amal~a­ma tnnif, 01,: du&-biliti_ ' 01' diyi-: sion"ot (4) transfer its assets and liabilities in whole or in part to any other multi-state co-operative society or a co-operative society; r: (b) divide itself into two or more multi-state co-operative 2s socie\ies; i ' , mul~i " state cb-, opel'af,ive societle8 (c) divide itself into two or more co-opentive societies • j'" v {~~ any two or more multi-state co-operative 'societies may, with the prior consultation of the central registrar and by a resolqtion passed by a majority (j,f not less than two-thirds of the members present 30 and voting at a general meeting of ~ach such society, amalgamate themselves and term a new multi-state co-operative society ' (3) the resolution of a multi-sbte co-operative society under tub-1() ': ,(, sectiod (1) cjr sub-section (2) shall contain all particulars of the transfj!r i, " or division or amalgamation, as the case may be: 35 provided that in the case of a co-operative bank, the central registrar shall not accord approval to any such resolution without the previous sanction in writing of the reserve bank ' , (4) when a multi-state co-operative, society has passed a resolution under sub-section (1) or sub-section (2), it shall give notice thereof in 40 writing to au the members and creditors and, notwithitandin'g anything contained in the bye-laws or contract to the ,~ontrary, any member or ereditor shall, during the perioo of one month of the date of service 'of, the 'notice upon him, have the option of withdrawing his sures, deposits ot' loans, as the case may be, 4s (5) any member or creditor whd does not exercise his option within ?,' the period specifted in"sub-sectton (4) shall be deemed to have assented to the pfaposals contained in the resolution (6) (a) a resolution passed by a multi-state co-operative society under this section shall not take effect until the assent thereto of all the members and creditors has been obtained (b) the multi-stat~ co-operative society shall make arrangements for 5 meeting in full or otherwise satisfying all claims of the members and creditors who exercise the option within the period specified in subsection (4) (7) on receipt of an application for the registration of new societies formed by division in accordance with the resolution passed under sub-iosection (1) or of a new society formed by amalgamation in accordance with the resolution passed under sllb-section (2), the central registrar, on being satisfied that the resolution has become effective under subsection (6) shall, unless for reasons to be recorded in writing he thinks fit to refuse so to do register the new societies or society as the case is may be, and the bye-laws thereof (8) on the isisue of an order under sub-section (7), the provisions of section 18 shall, so far as may be, apply to the multi-state co-operative 'society so divided or the multi-state co-operative societies so amalgamated 20 (9) where a resolution passed by a multi-state co-operative society under this section involves the transfer of any assets and liabilities, the resolution shall, notwithstanding anything contained in any law for' the time being in force, be a sufficient conveyance to vest the aasets and liabilities in the transferee without any further assurance '":' , i power~ direct amallama~ or reor", pnisatlon in public interest, etc 2s 15 (1) where the central registrar is satisfied that it is essential in the public interest, or in the interest of the co-operative movement, or for the purpose of securing the proper management of any multistate co-operative society that two or more multi-state co-operative societies should be amalgamated or reorganised, then, notwithstanding 30 anything contained in section 14,' but subject to the provisions 01 this section, the central registrar may, by order, provide for the amalgamation or reorganisation of these societies into a single society or into societies with such constitution, property rights, interests and authorities and such liabilities, duties and obligations, as may be specified 35 in the order: provided that no such order of amalgamation, or reorganisation in respect of a co-operative bank shall be made without the previous sanction ~n writing of the reserve bank (2) no order shall be made under this section unless,-40 (a) a copy of the proposed order has been sent in draft to the multi-state co-operative society or each of the societies concerned; and -; 45 (b) the central registrar has considered and made such modifications in the draft order as may seem to him desirable in the light of any suggestions and objections which may be received by him within such period (not being less than three months from the date on which a copy of the order aforesaid is received by the ·society or societies, as the case may be), as the central registrar may fix in that behalf, either from the society or from any of the societies 'concerned or from any member or class of members thereof or from any creditor or class of creditors thereof (3) the order referred to in sub-section (1) may contain such incideiltal, comequefttiat' and supplemental provisions as may, in the opinion of the central registrar, be necessary to give effect to the ama~gamati()n, s or reorganisation, as the case may be (4) every member or creditor of each of the multi-state co-operative s~s to be amalgamated, or reorganised, who has objected to the sebelne of amalgamation, or reorganisation, within the period speeiftecl, shatt be entitled to receive, on the issue of the order of amalgamation, 10 or reorg81'lisation, his share or interetrt, if he be a member, m'ld the amount in satisfaetion of his dues, if he- be a creditor ,~~) on the issue of an ord~ unde~) sub-section (1), the provisions of sub-sections (2), (3) and (4) of section 18 shall apply to the multistate co-operative societies so amalgamated, or reorganised, as if the is amalgamation, or reorganisation, had been made under section 14 m when an ;order of moratorium bas been made by the central governmen:t under sub-section (2) of section 45 of the banking regulation act, 1949, in respect of a co·operative bank, the central registrar, 10 of 1949 w~th the previous approval of the reserve bank in writing, may, during 20 the period of· moratorium, prepare a scheme-(6) fo!' the amalgamation of the cooperative bank with any other co-operati\"e 1!oank; or (b) fol' ,the reorganisation of the co-operative bank ,; central belistrar to prepare scheme of amalgamation or reorpnijation of co-opera tlve bankld certaia' e 11 notwithstanding anything contained in sections 14 and 15 or any 25 other provision ·of this act, where a co-operative bank, being an insured bank within the meaning of the deposit insurance corporation act, 198!, :is amalgamated or reorganised and the deposit insurance corpo-47 of 1961 ration has become liable to pay to the depositors of the insured bank liatiijl~ of - co-operative'badk to the deposit lnauranee corporation u~der sub-section (2) of section 16 of that act, the bank with which 30 such insured bank is amalgamated, or the new co-operative bank formed after such amalgamation, or as the case may be, the insured bank or transferee bank shan be under an obligation to repay to the deposit insurance corporation in the circumstances, to the extent and in the manner referred to in section 21 of the deposit insurance corporation 35 act, 1961 11 (l) where the whole of the assets and liabilities of a multistate co-operative society are transferred to another multi-state ,c0-operative society or to a co-operative society in accordance with the provisions of section 14 or section 15, the reg'istration of the first-mentioned 40 multi-"state ~operative society shall stand caneelled and the soc:iety shall be det!med to 'have dt!en dissolved and shall cease to exist u a co~rate body~ (2) where, two or· more multi-et8te co-operative societies are amalaamated into a new multt4tate· co-operati-ve society in acccjrdalice with 45 caneedi-tion at reliatrltiod certift-cite of multistlte cooperative locietles in certald e the provisions of section 14 or secijod 15, the registration of each of the amalgamating 'societies shau stand cancelled on the registration of the aew society, and each society ~hall be deemed to have been dissolved and shall cease to exist as a corporate body 5 (3) where a multi state co-operative society divides itself into two or more multi state co-operativesocieties or two or more eo-operative l'iocwties in accordance with the pmvisions of section 14, theregiatration of that society shall stand cancelled on the registration of the new societies, and that society shall be deemed to have been dissolved and 10 shall cease to exist as a corporate body (4) the amalgamation and splitting of multi-state ce-operative societies shall not in any manner whatsoever affect any right or obligation of the resulting multi-state co-operative society or societies or rellder defective any legal prcx:~dings by or against the multi-state co-is operative society or societies, and any legal proceedings that might have been continued or commenced by ·or against the multi-state co~perative society or societies, as the case may be, before the amalgamation or sputting may be continued or commenced by or against the resulting multistate co-operative society or societies 30 (5) where a multi-state co:operative society has not commenced business within a period of three months of the date of its registration or such extended period as the central regi'drar may allow in this behalf or has ceased to function or if the central registrar is satisfted, after making such inquiry a's he thinks fit, that the society no longer 2s has genuinely as its aim one or more of the objects specified in seetion 5 and that its registration ought in the interest of the general public be (,ilncelled, he shall make an order cancelling the registration of the multistate co-operative s'ociety and the multi-state co-operative society shall, from the date of such order of cancellation, be deemed to be dissolved 30 and shall cease to exist as a corporate body 19 (1) a co-operative society may, by an amendment of its bye-laws, extend its jurisdiction and convert itself into a multi-state o(mjperative society and no such amendment of bye-laws of a co-operative lociety &hall be valid unless it has been registared by the central registrar 35 (2) (a) every proposal for -such amendment shall be forwarded to the central registrar conver-8ion of co-operative society ii,to multistate co-opera· tive society (b) if the central registrar, after consulting the registrar of cooperative societies of the state concerned, has satisfied himself of the need for such amendment under sub-section (2) of section 9, he may 40 register the amendment within a period of six months from the date of receipt thereof by him: provided that if the central registrar is· unable to register the amendment within the period aforesaid, he shall maka a report to the central government stating therein the reasons for his inability to do so, 45 and the central government may· allow him such further period or pl!rlods as is considered necessary to register· the amendment (3) the central registrar sh'lllforward to: the co-operatfve· society a copy of the registered amendment together with a certi~ate signed by him and such certificate shall beconrlusive evidence that the amendso mat bas been registered (4) where the central registrar refuses to register an amendmeht of the bye-laws of a co:operative society, he shall communicate the order cf refusal together with the reasons therefor to the society in the manner prescribed within seven days £rom the date of refusal (5) (a) once the amendment of bye-laws has been registered by the' 5 'central registrar, the co-operative sociaty shall, as from the date of registration of amendment, become a multi-state co-operative society (b) the central registrar shall forward to the co-operative society a certificate signed by him to the effect that such society has been registered ,\1 as a multi-sltate co-operative society under this act and also forward a 10 copy of the same to the registrar of co-operative societies of the state concerned (e) the registrar of co-operative societies referred to in clause (b) shall thereupon make an order directing that the society had, as from the date of registration by the central registrar, ceased to be a society is under the law relating to co-operative societies in force in that state chapter iii members of multi-state co-opera'live societies and 'l'he:ir rights and liabilities20 (1) no person shall be admitted as member of a multi-state co-20 operative society except the following, namely:-persons who become members (a) an individual competent to contract under section 11 of the indian contract act, 1872; 9 of 1872, (b) any multi-state co-operative society or any co-operative society; (c) the central government; (d) a state government; (e) the national co-operative development corporation established under the national co-operative development corporation act, 1962; 30 26 of 1962 (f) any other corporation owned or controlled by government; (g) any government company as defined in section 617 of the companies act, 1956; of 1956 (h) such class or classes of per'sons or association of persons as may be permitted by the central registrar having regard to the 35 nature and activities of a multi-state co-operative society (2) notwithstanding anything contained in sub-section (1), no individual shall be eligible for admission as a member of any national cooperative society: provided that such number of individutis possessing such qualifica- 40 tions as may be prescribed may be admitted as members of the national co-operative union of india limited (3) any person eligible for membership in a multi-state col'"operative society may, on application, be admitt£-d as a member by such society (4) every application for admission as a member of a multi-state co-operative society shall be disposed of hy such society within a period of six months from the date of receipt of the application, and the decision of such society on the application shall be communicated to the applicant s within fifteen days from the date of such decision: provided that if the decision is not communicated within a period of six months from the date of receipt of the application, the multi-state co-operative society shall be rleemed to have made a decision on the date of expiry of such period, refusing admission to the applicant 10 (5) notwithstanding anything contained in this section, the government may, having regard to the fact that the interest of any person or ciasls of persons conflicts or is likely to conflict with the objects of any multi-state co-operative society or class of multi-state co-operative societies by general or special order published in the official gazette, is declare that any person or class of persons engaged in or carrying on any profession, bus8ness or employment shall be disqualified from being arbnitted, or for continuing, as members or shall be eli'gjbie for membership only to a limited extent of any specified multi-state co-oper'ltive society or class of multi-state co-operative societies, so long as such 20 person or persons is or are engaged in or carrying on that profession, business or employment, as the case may be 21 (1) notwithstanding anything contained in clause (e) or clau'se (i) or clause (g) of sub-section (1) of section 20, a multi-state co-operative society may admit any person as a nominal member in accordance with 2s in: bye-laws (2) a nominal member shall not be entitled to any share in any form whatsoever in the assets or profits of the multi-state co-operative society (3) save as otherwise provided in this section, a nominal member 30 shall have such privileges and ri'ghts of a member, and be subject to such liabilities of a member, as m~y be specified in the bye-laws of a multistate co-operative society 22 no member of a multi-state co-operative society shall exercise the rights of a member, unless he has made such payments to the society 3s in respect of membership or has acquired such interest j'l the society as may be specified in the bye-laws members not to exerclle rilbta un due payment made 23 (1) a multi-state co-operative society may, by resolution passed expulby a majority of not less than two-thirds of the members present and ~~~=ra voting at a general meeting of members held for the purpose, expel a - 40 member for acts which are detrimental to the proper working of the lociety: provided that the member concerned shall not be expelled unless he bas been given an opportunity of making representation in the matter (2) no member of a multi-state co-operative society who has been 45 expelled under sub-section (1) shall be eligible for re-admission as a member of that society, or for admission as a member of any other multi-tate' co-operative society for a period of two years from the date ot such expuj1on: vow of memben provi4ed that the central registrar may, on application of - mulu-state co-operative society and in special circumstances, sanction the readmission or admission within the said period, of any such member u, ,a member of the said society or of any other multi-state co-operative foeiety, as the case may be s 14 every member of a multi-state co-operative' society, tncludtnl a a :member who is an employee of such society, shall have one vote in the affairs of the society: provided that-(a) a member who is an employee of such society shall not be 10 entitled to voie-(i) at an election of a member of the board of such society, other than an election referred to in section 35; (ii) in any general meeting convened for framing the byelaws of such society or any am('ndments thereto; is (b) in the ca'se of an equality of votes, the chairman shall have a second or casting vote; (e) a nominal member shall not have the tight to vote; (d) where any of the authorities referred to in clauses (c) to (g) of sub-section (1) of section 2() is a member of a multi-ltate :ao co-operative society, each person nominated by such authority, on the board of directors, in accordance with the provisions contained in this act and the rules shall have one vote; manner ofexercil1d8 vote (e) a multi-state co-operative society, the members of which include co-operative societies or other multi-state co-operative so- 25 cieties, may provide for an equitable system of voting 25 (1) every member of a multi-state co-operative society shall exercise his vote in person and no member shall be permitted to vote by proxy (2) notwithstanding anything contained in sub-section (1), a multi- 30 state co-operative society or a co-operative society which is a member of another multi-state eo-operative society, may, subject to the rules, appoint one of its members to 'vote on its behalf in the affairs of that other society • no member, other than any of the authorities referred to in cla- 35 user (c) to (g) of sub-section (1) of section 20 or a multi-state co-operative society or a co-operative society shall,-rntrlotiona on holdinl ofahlr- ca) hold more than such portion of the total share capital of the society (in no case exceeding one-fifth thereof) as may be prescribed, or (b) have or claim any interest in the shares of the society exceetling ten thousand rupees: provided that the central government may, by notification, specify in respect of any class of societies a higher or lower maximum than one-fifth of the share capital or as the ease may be, a higher or lower 45 amount than ten thousand rupees 2'1 the transfer of the share or interest of a member in the cajrltal of a multi-state co-operative society shall be subject to such conditions as to maximum, holdin~ as are specified in section 26 " rejtrlo tiona on tra!e of iharei or mterelt 21 • ~hql'e& held in a multi-state co-operative society by any of the authorities r~ferred to in clauses (c) to (g) of sub-section (1) of section 20 shall be redeemable in accordance with the bye-laws of such multi~ state co-operative society and in a case where the bye-laws do not con~ s tain any provision in this regard, in such manner as may be agreed upon between a multi-state co-operative society and such authority tran_ ofint-on death of membera 29 (1) on the death of a member a multi-state co-operative society may transfer the share or interest of the deceased member to the person nominated in accordance with the rules made in this behalf or, if there 10 is no person so nominated, to such person as may appear to the board to be the heir or legal representative of the deceased m(wber, or pay to such nominee, heir or legal representative, as the case may be, a sum representing the value of such member's share or interest as ascertained in accordance with the rules: 15 providecf that no such transfer or payment shall be made except with the consent of the nominee, heir or legal representative, so; the case may be (2) a multi-state co-operative society shall, unless within six months of the death of the member prevented by an order of a competent court, 20 pay to such nominee, heir or legal representative, as the case may be, all other moneys due to the deceased member from the sodety (3) all transfers and payments made by a multi-state co-operative society in accordance wi~h the provisions of this section shall be valid and effectual against any demand made upon the society by any other 25 person 30 (1) subject to the provisions of sub-section (2), the liabwty ot a past member or of the estate of a deceased member of a multi-state co-operative society for the debts of the society as they existed,-:-liabll1ty of put member and estate of decealed membet (0) in the case o~ a past member, on the date on which he 30 ceased to be a member; (b) in the case of a deceased member, on the date of his death, shall continue for a period of two years from such date (2) where a multi-state co-operative society is ordered to be wound up under section 78, the liability of a past member who ceas8d to be a 35 member or of the estate of a deceased member who died within two years immediately preceding the date of the order of winding up, shall continue until the entire liquidation proceedings are completed, but such liability' shall extend only to the debts of the society as they existed on· the date of cessation of membership or death, as the case may be chapter ivddu!:ction and management of multi-state co-operative societds 31 (1) the general body of a multi-state co-operative society shall consist of all the members ot such society: genen1 body, conatitu tion ' poweri and tunetiom provided that where the· bye-laws of a multi-atate co-operative society , provide for the constitution of a smaller body consisting of delegates of memberl of the society elected or selected in accordance with such byelawi, the small body shall exercise such powers of the general body al , ~ prescribed or as may be specified in the bye-laws of the society (2) where in any meeting of the general body or the board of - multi-state co-operative society, a c(h)perative society or another multistate co-operative society is to be represented, such co-operative society or other multi-state co-operative society shall be represented in such meeting only through the chairman or the chief executive of such co-5 operative society or other multi-state co-operative society, as the case may be, and where there is no board of such co-operative society or other multi-state co-operative society for whatever reasons, through the administrator, by whatever name called, of such co-operative society or other multi-state co-operative society 10 (3) the general body of a multi-state co~perative society shall have the following powers, namely:-(a) consideration of the audit report and annual report; (b) disposal of net profits; (c) approval of the programme of activities for the ensuing year; is (d) amendment of bye-laws; (e) eleclion, if any, of the members of the board, other than nominated members, subject to the provisions of section 37 32 (1) every multi-state co-operative society shall, within a period of nine months after the close of the year, call a general meeting of its 20 members in the manner prescribed: annual pneral meeting of the general body provided that the central registrar may, by general or special order, extend the period for holding such meeting for a further period not exceeding three months: provided fur1;her that if in the opinion of the central registrar no 25 such extension is necessary or such meeting is not called by the multistate co-operative society within the extended period, if any, granted by him, the central registrar or any person authorised by him in this behalf may call such meeting in the manner prescribed, and that meeting shall be deemed to be a general meeting duly called by the society and the 30 central registrar may order that the expenditure incurred in calling such a meeting shall be paic\ out of the funds of the society or by such person or persons who, in the opinion of the central registrar, was or were responsible for the refusal or failure to convene the general meeting (2) at every annual general meeting of: a multi-state co-operative 35 society the boa~d shall lay before the society a statement showing the details of the loans or goods on credit, if any, given to any of the members of tile board or to the spouse or a son or daughter of a member of the board during the preceding year or outstanding against him or against such spouse or son or daughter of the member of the board 40 specia1 general meetln, of tire general body 33 (1) the chief executive of a multi-state co-operative society by whatever designation called, may, at any time, on the direction of the board, call a special general meeting of the society and shall call such meeting within one month after the receipt of a requisition in writing from the central registrar or from such number of members or a pro- 45 portion of the total number of members, as may be provided in the byelaw •• (2) if a special general meeting of a multi-state co-operativ8 society is dot called in accordance with the requisition referred to in sub-section (1), the central registrar or any person authorised by him in this behalf shall have the power to call such meeting and that meeting shall be 5 deemed to be a meeting called by the chief executive in accordance with the provisions of that sub-section and the central registrar may order that ilie expenditure incurred in calling such meeting shall be paid out of the funds of the society or by such person or persons who, in the opinion 'of the central re(istrar, was or were responsible lor the 10 refusal or failure to convene the special general meeting &ard of directors, 34 subject to the provisions of this act and the rules, there shall be a board of directors for every multi-state co-operative society consisting of such number of members as may be provided for under the bye-laws 35 (1) «(i) there shall be reserved in such class of multi-state co-is operative societies, as may be prescribed, such number of seats as are mentioned in sub-section (2) to represent the employees of a multi-state co-operative society on the boal'd of such society (b) in prescribin'g the class of multi-state co-operative societies under clause (a), the central government shall have due regard to-r'epresentation of worker on the board of a multi-tate co-ope_ rative society, disquali fication fora member of a board, 20 (i) the nature and activities of a multi-state co-operative society; (ii) the number of persons employed by such society; and (iii) any other relevant factor (2) the number of seats to be reserved under subsection (1) shall be-- ,i ,, i (a) if the number of members of the board of a multi-state cooperative society is eleven or less-one seat; and (b) if the number 01 such members is twelve or more--one additional seat for every ten members over and above the first eleven members: 30 provided that the maximum number of seats reserved under this sub-section shall not exceed two (3) the seats reserved under this ~tion shall be filled by election from amongst employees of a multi-state co-operative society 36 no member of any multi-state co-operative society or nominee 35 of a member-society on a national co-operative society shall be eligible for being chosen as, or for being, a member of the board of directors 01 luch multi-state co-operative society or national co-operative society or of any other co-operative society to which the multi-state co-operative society is affiliated, if such member-45 so «(i) is a minor or has been adjudged by a competent court to be illiolvent or of unsound mind; , (b) is concerned or participates in the profifa of any contract with the society: (c) has been convicted for an otlence involving moral turpitude (d) holds any o1jice or place of profit under the society: provided that the chief executive, by whatever desipation called, or a person who is in full time employ of a multi-ltate c0-operative society and holding such office as may be notified by the cej:ltral government in the official gazette from time to time or a person elected by the employees of such society to represent ~m on the board of such society shall not be deemed to bold otilce or place of proat under sw:h society; (e) has been a member of the society for less than twe1~ months immediately preceding the date of such election or appointment; (1) has interest in any business of the kind carried on by the society of which he is a member; s (g) who has taken loan or goods on credit from the society of which he is a member, or is otherwise indebted to such society and after the receipt of a notice of default issued to him by such society, has defaulted-(i) in repayment of such loan or debt or in payment of the 10 price of the goods taken on credit, as the case may be, within the date fixed for such repayment or payment or where such date is extended, which in no cas~ shall exceed six months within the date so extended, or (ii) when such loan or debt or the price of goods taken on 15 credit is to be paid in instalments, in payment of any instalment, and the amount in default or any part thereof has re,;-mained unpaid on the expiry of six months on and from the date of such default: provided that a member of the board who has ceased to hold 20 office as such urder this clause shall not be eligible, for a period of one year from the date on which he ceased to hold office, for reelection as a member of the board of the multi-state co-operative society of which he was a member or for election to the board of any other multi-state co-operative society; 25 (h) is a person against whom any amount due under a decree, decision or order is pending recovery under this act; (i) is employed as a legal practitioner on behalf of or against the multi-state co-operative society, or on behalf of or against any other multi-state co-operative society which is a member of the former 30 society ezplan4tion-for the purposes of this clause, "legal practitioner" has the same meaning as in clause (i) of sub-section (1) o~ section 2 of "the advocates act, 1961; h elll1l (;) is a nominal member; 35 (k) bas been sentenced for any offence under this act 17 (1) the superintendence, direction and control of the prepuatioa of dl8 eledorai rolls fo:, add the conduct of, elections of the member of the board of such jdulti •• tate co-operatlv,u societies or class of ibwu-state ~tive societies a the central government may by geaeral or 40 spedal order, notify, shall be vested in such returning otbcers as may be appobded by the central reeistru hi this behalf (2) the vote at sueh elections shall be by lecret ballot (s) the term of oftice of the elected members of the board shall be uch, not exceeding thirty-six months from the date of election, as may 4s be ijpeeifted in the bye-laws ofi a multi-state co-operative society: ·hovid8cl that the elected members shall continue to hold otbce till ~·,~cellor are 81ec:ted' or nominated under the provisions 'of thii aft or the rul or the bye-laws (4)& peraon ihall be eligible to be elected ,&mm- ,"0&" ,he _d of a multi-state co-operativat society udle he 11 a m-n~at ~ pural body of tbat soc~ety (5) the g:>vernment may make rules generally to provide for or to ~ regulate matters in respect of elections of members of the board holdlal ofollce in cooperative ioclet7 88 notwithstanding anything contained in this act, no person ahall be eligble to hold office of a president, vice-president, chairman of vice-chairman, or such other office, as may be prescribed, on the board of more than one national co-operative society, other than the ntio~ 10 co-operative union of india limited: provided that any person holding, at the commencement of this act, the otiice of a president, vice-president, chairman, or vicec:bairmad, or such other office, as may be prescribed, in more than one national co-operative society shall, within three months from such com-is mencement by notice in writing signed by him, intimate the name of the national co-operative society in which he wishes to serve and thereupon his office in the other national co-operative societie:o in which he does not wish to serve shall become vacant: provided further that in default of such intimation within tbe period 20 referred to in the preceding proviso, his offices in all the national co-operative societies shall, at the expiration of the period aforesaid, become vacant-39 no person shall be eligible to hold the office of a president, vice-president, chairman, or vice-chairman or such other office, as may restrictions on holdinlor office ~s be prescribed, on the board of a multi-state co-operative society, after he has held all or any of the offices as aforesaid during two consecutive terms, whether full or part: provided that a person who has ceas~d to hold all or any of the offices as aforesaid continuously for one full te,'m of three years shall again be 30 eligible for election to any of the offices aforesaid explanat'ion-where any person holding any of the offices as aforesaid at the commencement of this act is again elected to that ofbce 01' any other office as aforesaid after such commencement, he shall fior the purpose of this sub-section, be deemed to have held office for one term before 35 such election pa,t of h0norarium 40 honorarium may be paid to the elected chairman or president of the board of directors out of the profits of the multi-state co-operative society in respect of specific services rendered by him, subject to such restrictions and conditions as may be prescribed ,11 an elected member of a board who has acted adversely to the 40 interests of a multi-state co-operative society may, on the basis of a report from the central registrar or otherwise, be removed from the board upon a resolution of the general body passed at its meeting by a majority of not ley than two-thirds of the members present and voting at the 4s~' ,;' removal of elected membera by ,-enera! body, - d: iffn ipite of cessation of olftce under cireumstanees mentioned in dion 38 or section 38 or section 39 or section 41 a member of the board refuses to vacate his office, the central registrar shall, by order in writing, remove him from such oftice jltiuval at mad-ber by central regiatrar nominee ol central govemmentor state government on the board of multistate cooperative locieties 43 (1) where the central government or a state government has 5 subscribed to the share capital of a multi-state co-operative eociety to the' extent of not less than one-third but not more than two-thirds thereof or has guaranteed the repayment of principal and payment of interest 011 debentures issued by a multi-state co-operative society or has guaranteed the repayment of principal and payment of interest on 10 loans and advances to a multi-state co~operative society, the central government or the state government, as the case may be, or any person authorised by the central government or the state government in this behalf shall have the right 'to nominate on the board such number of persons not exceeding three, or one-third oil the total number of mem 15 bers thereof, whichever is less, as the central c':rovernment or the state government may determine (2) where the central government or a state government has subscribed to t'-le share capital of a multi-state co-operative society in excess of two-thirds of the total share capital of the multi-!;tate co- 20 ,operative society, the central government or the state government, as the case may be, or any person authorised by the central government or the state government in this behalf shall have the right to nominate up to one-half of the total number of members of the board, or five, whichever is less ' 25 (3) the bye-laws of a multi-state co-operative society may provide for the nomination of persons in excess of the limits indicated in subsection (1) or sub-section (2) (4) a person nominated under this section shall hold office during the pleasure of the central government or the state government, as the 30 case may be if the board of directors of a multi-state co-operative society shall have the following powers, namely:-(a) to admit members; power of the board of multi-"tate eooperative locietlee (b) to interpret the organisational objectives and set up speci- 35 fic goals to be achieved towards these objectives; (c) to make required changes in the long-term objectives and plans; (d)' to make periodic appraisal of operations; (e) to appoint a chief executive and such other employees of 40 the society as are not required to be appointed by the chief executive; (/) to make rl,lles regulating the appointment of employees of the multi-state co~operative society and the scaler of pay, allowances and other conditions of service of such employees; 4s (9) to constitute 'such committees as are required from time to time, subjeot ttl the pnmsiod& of section 48 meetings of the board - 45 (1) the chief executive shall convene the meetings of the board at the instance of the chairman or president of the multi-state co-- ')perative society (2) the board shall meet once in every quarter, provided that the s total number ot meeting>; of the board shall not exceed six in a year (3) the meetings of the board of the multi-state co-operative' i'lociety shall ordinarily be held at the registered office of such society chief executive 46 (1) there shall be a chief executive, by whatever designation callen, of every multi-state co-operative society, to be appointed by the 10 board of directors and he shall be a full-time employee of such multistate co-operative society (2) the chief executive shal1 be a member of the board of directors and of the executive committee and such other committees or subcommittees as may be constituted under sub-section (1) of section 48 is 47 the chief executive shall exercise the powers and discharge the funct:ons, specified below, namely:-powers and functions of chief executive (a) day-to-day management of the business of the multi-state co-operative society; (b) operating the accounts of the multi-state co-operativ<:? society 20 and be responsible for making arrangements for safe custody of cash; (or) signing on the documents for and on behalf of the multi-state co-operative society; (d) making arrangements for the proper maintenance of 25 various books and records of the multi-state co operatlve society and for the correct preparation, timely submission of pcr,iodical statements and returns in accordance with the provisions of this act ~hc rules and the bye-laws; (e) convening meetings of the general body the hoard of 30 directors and the executive committee and other committees or sub-committees constituted under sub-section (1) of section 48 and maintaining proper records for such meetings; (f> making appointments to posts in the multi-state co-operative society in accordance with the rules made under clause (f) of section 35 44 except the posts in relation to which the power of appointment vests in the board under clause (e) of that section; (g) assisting the board in the formulation of policies and objectives and planning; (h) furnishing to the board periodical information necessary 40 for appraising the operations and functions of the multi-state cooperative society; (i) performing such other duties, and exercising such other powers, as may be prescribed or as may be specified in the bye-laws of the multi-state co-operative society committee of the board 4s 48 (1) the board of a multi-state co-operative society may constitute an executive committee and other committees or sub-committ~es, as may be ~:msidered necessary: provided th:lt the number of such other committees or 5ulj-;qmmitteell constituted under this sub-section sh~~ n'?~ ~!c;~~g two (2) the executive committee or other committee or sub-comnuttee referred to in sub-section (1) shall perform such functions as are assigned to it in accordance with the bye-laws oil the multi-state co-operative society | super ||----------|| aion of || board |49 (1) if in the opinion of the central registrar the board of any multi-state co-operative society persistently makes default or is negli-s gent in the performance of the duties imposed on it by this act or the rules or the bye-laws or commits any act which is prejudicial to the interest of the society or its members or that there is a stalemate in -the constitution or functioning of the board, the central registrar may, after giving the board an opportunity to state its objection's, if any 10 and considering the objections if received, by order in writing remove the board and appoint one or more administrators, who need not be members of the society, to manage the affairs of the society for such period not exceeding one year, as may be specified in the order, which period may, at the discretion of the central registrar, be extended from time is to time, so, howev~r, that the aggregate period does not exc,"ed two years (2) the central registrar may fix such remuneration for the administrator, as he may think fit and the remuneration shall be paid out of the funds of the multi-state co-operative society (3) the administrator shall, subject to the control of the central 20 registrar and to such instruction's as he may from time to time give, have power to exercise all or any of the functions of the board or of any officer of the multi-state co-operative society and take all such actions as may be required in the interest of the society (4) the administrator shall, before the expiry of his term of office, 25 arrange for the constitution of a new board in aceordance with the bye-laws of the multi-state co-operative society (5) if at any time during the period the administrator is in office, the central registrar considers it necessary or expedient so to do, he may, by order in writing giving reason's therefor, direct the adminis- 30 trator to arrange for the constitution of a new board for such multistate co-operative society in accordance with the bye-laws of sucb society and immediately on the constitution of such board, the administrator shall hand over the management of such society to such newly constituted board and cease to function 35 (6) where a multi-state co-operative society is indebted to any nnancing institution, the central registrar shall before taking any action under sub-section (1) in respect of that society consult the financing institution (7) notwithstanding anything containe:! in this act, the central 40 registrar shall, in the case of a co-operative bank, if so required in writing by the reserve bank in the public interest or for preventlng the aftairs of the co-operative bank being' conducted in a manner detrimental to the interests of the depositors or for securing the proper management of a co-operative bank, pass an order for the supersession 4s of the board of that co-operative bank and for the appoinlment of an administrator therefor for such period or periods not exceedinj;( five years in the aggregate as may f-rom time to time be specifl ~d by the reserve bank securln, poaseasion of record etc 50(1) if-(a) the recoms (including registers and books of accounts) of a multi-state co-operative sociaty are likely to be tampered with or destroyed and the funds or other property of such society are likely to be misappropriated or misapplied; or s 10 (b) the board of a multi-state co-operative society is reconstituted at a general meeting of the society or the board of a multi-state cooperative society is removed by the cantral registrar under subsection (1) of section 49 or if the multi-state co-operative society is ordered to be wound up under section 78 and the outgoing members of the board refuse to hand over charge ot the records and property of the society to those entit~ed to raceive such charge the central registrar may apply to the magistrate within whose jurisdiction the multi-state co-operative society functions for securing i s the records and property of the society (2) on receipt of an application under sub-section (1), the magistrate may by a warrant, authorise any police officer not below the rank o~ a sub-inspector to enter and search any place where such recor~s ~md property are kept or are believed to be kept and to seize such 20 records and property; and the records and property so seized shall be handed over to the new board or· administrator of the multi-state cooperative society or the liquidator, as the case may be 51 the government shall-(a) constitute a body of persons in the manner prescribed for the preparation of a list of persons eligible for appointment to the posts of chief executives and other management posts in national co-operative societies, the maximum pay-scale of which exceeds such amount as may be prescribed; constitution of body of person for preparationot list, etc (b) make rules for regulating the recruitment remuneration, 30 al~owances and other conditions of, service of officers and other employees of national co-operative societies 52 no act of a multi-state co-operative society or of any board or of any officer of the society shall be deemed to be invalid by reason only of the existence of any defect in the procedure or in the constitution of 3s the society or of the board or in the appointment or election of an officer or on the ground that such officer was disqualified for his oftice act of multistate co-operative iocielie not to be invalidated by·cer_ tain defecta cilapter vmultistate cooperative society til be body corporate : char •• and set-of! piu:vileges of multi-state co-operative socie'l'ij!'s 53 the registration of a multi-'state co-operative society shall 40 render it a body corpora~e by the name under which it is registered having perpetual succession add a common seal, and with power to hold property, enter into contract, instit~~ and defend suits and other legal proceedings and to do all things necessary for the purposes for which it is constituted 45 54 a multi-state co-operative, society shall have a charge on the share or contribution or interest in the capital and on the deposits of a member or past member or deceased member and on any dividend, in respect of share or contribu- twn or interest of members bcnus or profits payable to a member ox: past member or the estate of a deceased member in respect of any debt due from such member or past member or the estate of such deceased member to 'he society, and may set-off any sum credited or payable to a member or put member or the estate of deceaserl member in or towards payment of any such s debt share or contribution or interest dot liable to attachment 55 (1) subject to the provisions of section 54, the share or contribution of· interest of a member or past member or deceased member in the capital of a multi-state co-operative society shall not be liable to attachment or sale under any decree or order of any court in respect of 10 any debt or liability incurred by such member, and an official assignee or a receiver under any law relating to insolvency shall not be entitled to or have any claim on such share or contribution or interest (2) the reserve fund, or the bad debt reserves, or the provident fund of the emp10yees, of a multi-state co-operative society invested by such is society in accordance with the provisions of this act and the rules shall not be liable to attachment under any decree or order of a court'in respect of any debt or liability incurred by the society register of members 56 any register or list of members or shares kept by any multistate co-operative society shall be p1'ima facie evidence of any of the 20 following particulars entered therein, namely:-(a) the date on which any person entered in such register or list became a member; (b) the date on which any such person ceased to be a member 57 (1) a copy of any entry in a book of a multi-state co-operative 25 society regularly kept in the course of its business shall, if certified in !ouch manner as may be prescribed, be received in any suit or legal pro-admisaibility of copy of entry as evidence ceedin~ as prima f·acte evidence of t:te (xistence of such entry and shall be admitted as evidence of the matters, transactions and accounts therein recorded in every case where, and to the same extent as, the 30 )riginal entry itself is admissible (2) no officer of a multi-state co-operative society and no officer in whose office the books of a multi-state co-operative society are deposited dter liquidation shall, in any legal proceedings to which the society or the liquidator is not a party, be compelled to produce any 3s of the society's books or documents the contents of which can be proved under this section, or to appear as a witness to prove the matters, transaction's and accounts therein recorded, except under an order of a court or an arbitrator made for a spacial cause 58 nothing in clauses (b) and (e) of sub-section (1) of section 17 40 of the registration act, 1908, shall apply t~ 18 at 1108 (ti) any instrument relating to shares in a multi-state cooperative society notwithstanding that the assets of the society c!onsist in whole or in part of immovable property; or exemp_ tion from compulsory re-,istration of instruments (b) any debenture issued by any such society and not creating, 4s declaring, assigning, limiting or extinguishing any right, title or interest to or in immovable property, except in so tar as it entitles the holder thereof to the security afforded by a regrstered instrument whereby the society has mortgaged, conveyed, or otherwise transferred the whole or part of its immovable property or any interest therein to trustees upon trust for the benefit of the holders 5 of such debentures; or 11:) an endorsement upon or transfer of any debenture issued by'ny such society 59 (1) notwithstanding anything contained in any law for the time being in force, a member of a multi-state co-operative society may 10 execute an agreement in favour of that society providing that his employer disbursing his sala'ry or wages shall be competent to deduct every month from the salary or wages payab!e to him, such amount as may be specified in the agreement and to pay the amount so deducted to the society in satisfaction of any debt or other demand owing by the 15 member to the society deduction from salary to meet multi-iitateco_ operative society's claim in certain cases, (2) on the execution of such agreement, the employer disbursing the salary or wages of· the members shall, if so required by the multi-state co-operative society by a requisition in writing and so long as the socie,y does not intimate that the whole of such debt or other demand has been 20 paid, make the deduction in accordance with the agreement and pay the amount so deducted to the society, as if it were a part of the salary or wages payable on the day as required under the payment of wages act, , of 1936 1936 and such payment shall be valid discharge of the employer for his liability to pay the amount deducted 25 (3) if after the receipt of a requisition made under sub-section (2) the employer disbursing the salary or wages of the member at any time fails to deduct the amount specified in the requisition from the salary or wages payable to the member concerned or makes default in remitting the amount deducted to the multi-state co-operative society, 30 the society shall be entitled to recover any such amount from such em ployer as arrears of land revenue and the amount so due from such employer shall rank in priority in respect of the liability of such employer equal to that of the salary or wages in arrears 60 notwithstanding anything contained in any law for the time being in force, the central government or a state government may, with a 35 view to promoting co-operative movement:-government aid to multistate c0-operative socletlea (i) subscribe to the share capital of a multi-state eo-operative society; (ii) give loans or make advances to a multi-state eo-operative soeiety; (iii) guarantee the repayment of principal and payment of interest on debentures issued by a multi-state co-operative soeiety; (iv) guarantee the repayment of share capital of a multi-state eo-operative society add dividends thereon at such rates as may be specified by the central government or the state govel'llltl8nt; (u) g1iu'ilntee the repaymeat of principal and payment ot mienst en loans and advances to a multi-state co-operative society; (vi) give finaaeial assiltance in any other form, including subsidies, to any multi-state co-operative society chapter vi properties and funds of multistate co-operative societies61 no part 0£ the funds, other than net profits, of a multi-state coaperative society shall be divided by way of bonus or diviciend or otherwise distributed among its members funds not to be divided byway of pro& 62 (1) a multi-state co-operative society shall, out of its net profits 10 in any year-disposal of net profits (a) transfer an amount not less than twenty-five per cent to the reserve fund; and (b) credit such portion, as may be prescribed, to the c0-operative education fund maintained by the national co-operative is union of india limited (2) subject to such conditions as may be prescribed, the balance of the net profits may be utilised for all or any of the following purposes, namely:-(a) payment of dividend to members on their paid-up share 20 capital at a rate not exceeding the prescribed limit; (b) constitution of, or contribution to, such special funds including education funds, as may be specified in the bye-laws; (c) donation of amounts not exceeding five per cent of the net profits for any purpose connected with the development of co- 2s operative movement or charitable purposes as defined in section 2 of the charitable endowments act, 189()j and 8 of 1890 (d) payment of ex gratia amount to employees of the multi-state co-operative society to the extent and in the manner specifted in the bye-laws (3) the funds of a multi-state co-operative society shall not be 30 utuilied for any political purpose 63 a muiti-st~te co-operative society may invest or deposit its funds-(a) in the post office savings bankj or inveatment of funds (b) in a co-operative bank, state co-operative bank, co- 35 operative land mortgage bank, co-operative land deve:opment bank or central co-operative bank; or (c) in any of the securities specified in section 20 of the indian trusts act, 1882; or 2 of 1_ (4) in the shares or securities of any other multi-state co-opera- 40 tive society qr anycooperative society; or (e) in the shares, ~ecurltis or assets of any other institution, with the previous approval of the central registrar; or (f) with any bank explanation-in this clause, "bank" means any banking company as defined in clause (c) of section 5 of the banking regulation act, 1949, and includes,-5 10 of 1949 (a) the state bank of india constituteti under the statt bank of india act, 1955; z3 of 19~5 (b) a subsidiary bank as defined in the state bank of india (subsidiary banks) act, 1959; 38ol1958 10 (c) a corre<;ponding new bank constituted under section 3 of the banking companies (acquisition and transfer of undertakings) act, 1970; or 6 of 1970 (g) in any other mode permitted by the rules 15 64 (1) a multi-state co-operative societv other than a co-operative bank, shall not make a 108n-restric_ tion on loans (a) to a member on the security of his share or on the security of a non-member; or (b) to a non-member: 30 provided that with the general or special sanction of the central registrar 0 multi-state co-operative society may make loans to another multi-state co-operative society (2) notwithstanding anything contained in sub-section (1), a multistate co-operative society may make a loan to a depositor on the securitv 25 of his deposit 65 a multi-state co-operative society shall receive deposits and jorns only to such extent and under such conditions as may be specifted in the bye-laws: restriction, on borrowin, provided that a co-operative bank shall be governed by the pro-10 of 1949 30 visions of the banking regulation act, 1949 66 save as provided in sections 64 and 65, the transaction of 8 multlstate co-operative society with any person other than 8 member shall be subject to such prohibitions and restrictions, if any, as may be prescribed r'estrictiona oil other transactions with non-membua contrl1natory provident fund 6'1 (1) a multi-state co-qpel'ative society ,having such number or 35 class of employees as may be prescribed may establish 8 contributory pro\rtdent fund for the benefit of such employees to which shall be credited all contributions made by the employees and the society in arrordance with the bye-laws of the society (2) contributory provident fund established by a multi-state co-40 operative society under sub-se~tion (1) shall not-(a) be used in the bu8in~s of the society; (b) form part of the assets of the society; (c) be liable to attachment or be subject to any other proeea fill' uy court or other authority chapl'er vii audit dlquiry inspection and surchargeaudit 10 68 (1) the central registrar shall audit, or caus~ to be audited by a person authorised by him by general or special order in writing in this behalf, the accounts of every multi-state co-operative society at least once s in each year (2) the audit under sub-section (1) shall include an examination of overdue debts, if any the verification of the cash balance and securities, and a valuation of the assets and liabilities of the multi-state co-opcrative society (3) the person auditing the accounts of a multi-state co-operative society shall have free acce"s to the books, accounts, papers, vouchers, stock and other property of such society and shah be allowed to verify its cash balance and securities (4) the directors, managers, administrators and other officers of the is multi-state co-operative society shall furnish to the person auditing the accounts of the society all such information as to its transactions and working as such person may require (5) the central registrar or the person authorised by him under subseo::tion (1) to audit the accounts of the multi-state co-operative society 20 shall have power, where necessary-(a) to summon at the time of his audit any officer, agent, servant or member of the society, past or present, who, he has reason to believe can give valuable information in il"ep,'ard to transactions of the society or the management of its affairs; and 2s (b) to require the production of any book or document re;ating to the affairs of, or any cash or securities belonging to, the society by any officer, agent, servant or member of the society in possession of such books, documents, cash or securities and h the event of serious irregularities discovered during audit, tn take them into 30 custody (6) if at the time of audit the accollntc:; of a multi-state co-operative society are not complete, the cen~ral registrar or the person authoriseci by him under sub-section (1) to audit may cause the accounts to be written up at the expense of the society 3s (7) audit fee, if any, due from any' multi-state co-operative society shall be determined by the central registrar and shan be recoverable in the same manner as is provided in section 90 69 (1) the central registrar or any person authorised by him by general or special order in writing in this behalf mry ins,ect a multi- 40 state co-operative society (2) (0) for the purpose of inspection under subsection (1) the central registrar or the person authorised by him under that sub-section shall at all times have access to all books, accounts, papern, vouchers securities, stock and other property of that society and may, in the event of 45 serious irregularities discovered durin!:! inspection take them into custody and shall have power to verify the c1:::h balance of the sodcty and subjeci to the general or special order of the central registrar to call & board meeting and a general meeting inquiry by central reglstrw ~b) ···,evei)' oiioer or member of the multi-state co-operative society sbail fw'llish such information with reprdta the working of the society as the central registrar or the person making such inspection may require st • (1) the central registrar may, of his own motion or on the application of a majority of the members of the board or of not less than onethird of the members, hold an inquiry or direct some person authorised by·hiza by order in writiqg in this behalf to bold an inquiry into th~con­stitutionf working and financial condition of a multi-state co-operative 10 society~ (2) ·'the central' registrar· or' the pers6n authorised by him under sub-section (1) shall have the following powers, namely:-(4) he shall at all reasoaable times have free access to the books, accounts, r\ocuments, securities, cash and other propert1el belonging to or in the custody of the multi-state co-operative society 8d4 may· summon any pel'son· in possession or responsible for the · -custody of any such books; accounts, documents, securities, cash (\r other properties to produ(!e the same, at any place specified by him: 20 (b) he may, notwithstanding any rule or bye-law specifying the period of notice for a general meeting of the multi-state co-operative society, require the officers of the society to call a ~emeral meeting at lucbtime and place at the headquarters of the society to consider · sueh matters, as may b~ directed by him; and where the oftlcers q1 the society refuse or fail to·callsuch a meeting, he shall·have powei · tocall it himself; (c) he may summon '~ny person who is reasonably believed by him to have any knowledge of the atlaill's of the multi-state co-operative society to appear before hlm at any p~ace at the headquarters of the society or any branch thereof and may examine such person on 30 oath (3) any meeting called under elause (b) of sub-section (2) shall hav~ art the powers of a general n;ieeting called under the bye-laws of the~ociety and its proceedings shall be regulated by ~uch bye-laws :(4) the central registrar shall corrimunicate a briet summary of the 3s report of the· inquiry to the multi-state eooperative society, the financing imtttuttons, if any, to which the society· is aftlliated, and to the persoll or authority, if any at whose instance the inquiry is made ' 71; (:l)the central registrar shall on ~ application of a creditor of ainulti-state co-operative society, inspect, or direct some person autho--40 rised by hini by order in writing in this behaa to inspect, the books of the society: inspec tion of boob of indebted multi- ,: '" " : state co-'~pj~~ _that nq~ sucb ins~ojl shall be made unless the applic!lll~, opentlve ("ot ' - ' - sodetles -i: -(cal tilfies the central · trar that the debt· is ~ sum then - ; ·tmit be-has dalnadded p8\yutejrt:tllenm and hu ndt r~eiyed -4s satisfaction within a reasonable tinli;::i8i1d;:'! : ': : :l (b) deposits with the central registrar such sum as ecurttr for the costs of the proposed inspection as the central registrar mq require (2) the central registrar shall communicate the result of any sucb inspection to the creditor 5 coate of inquiry and inapaction 72 where an inquiry is helt\ under section 70 or an inspection is made under section 71, the central registrar may apportion the costs, or sucb part of the costs, as he may think fit between the multi-state eo-operative society, the members or creditor demanding an inquiry or inspeetlon, and' the officers or former officers and the members or past members ot 10 that society: provided that-(ci) no order of apportionment of the costs shall be made ladder this section unless the society or the person liable to pay the ~oats thereunder has had a reasonable opportunity of being heard; is (b) the central registrar shall state in writing under his own hand the grounds on which the costs are apportioned recovery of eost • '13 any sum awarded by way of costs under section 72 may be recovered, on application to a magistrate having jurisdiction in the place where the person, from whom the money is claimable, actually and vol- :ao untarily resides or carries on business, and such magistrate shall recover the same as if it were a fine imposed by himself surchal'le '14 (1) if in the course of an audit inquiry, inspection or the winding up of a multi-'state co-operative society it is found that any person, who is or was entrusted with the organisation or management of irleh 25 society or who is or has at any time been an oftlcer or an employee of the society has made any payment contrary to this act, the rules or the byelaws or bas caused any deftciency in the assets of the society by breach of trust or wilful negligence or has misappropriated or fraudulently retained any money or other property belonging to such society, the ceo· 30 tral registrar may of his own motion or on the application of the board, liquidator or any creditor inquire himself or direct any person authori· seu by him, by an order in writing in this behalf, to inquire into the conduct of such person: provided that no such inquiry shall be commenced after the eac:pir:r 3s of six years from the date of any llet or omission referrt!d to in thtl subsection (2) where an inquiry is made under sub-section (1), the central registrar may, after giving the person concerned an opportunity of ·belnc heard make an order requiring him to repay or restore the money or - property or any part thereof with interest at such rate, 01' to pay contribution antt costs or compenaatiod to such extent, at the central irar may clonalder just and equl1ab1 • , ihun?75 (1) notwithstanding anything contained in any law for the time being in force, if any dispute (other than a dispute regarding disciplidary s action taken by a multi-state co-operative society against its paid employee or an int\usuial diapute as defined in clause (k) of seetlou 2 of the industrial disputes act, 1947) touching the constitution, management or business of a multi-state co-operative society ariaes-(4) among membera, past members and perlons claiming through 10 members, past members and deceaseti members or (b) between a member past member or person claiming through a member, past member or deceased member and the multi-state co-operative society its board or any oftlcer, agent or employee of the multi-state co-operative society ot' liquidator, past or present or 15 (e) between the multi-state co-operative society or its board and any pa~t board, any officer agent or employee, or any past offtcer, past agent or past employee or the nominee, heirs or leaal representatives of any deceased ofticer deceased agent, or deceased employee of the multitate co-operative soetety, or 20 (d) between the multi-state co-operative society and any other multi-state co-operative 8oc!lety, between a multi-state co-operative society and liquidator of another multi-state cqiooperative society or between the liquidator of one multl-state co-operattve society and the liquidator of another multi-state co-operative society, as such dispute shall be referred to the central registrar for decision and no court shalj have jurisdiction to entertain any suit or other proceed ings tn respect of such dispute: provic'ted that all disputes in which a national co-operative &ociety is a party ,;hall be referred to the centnl registrar appointed under sub-)0 section (1) of section 4 (2) for the purposes of ub-aec:tion (1), the following shall be deemed to be disputes touchfn~ the constitution, management or the bustness of a multi-state co-operative society, namely:-(4) a claim by the multt-atate co-operative society for any debt )5 nr demand due to it from a member or the nominee, heirs or legal repre&entatlves of a dec-eaaed member, whether such debt or demand be acbnltted or not; (b) a claim by a surety against the princi1)a1 debtor where the 0 multi-state co-operative society has recovered from the surety any amount in respect ot any debt ot' demand due to it from the princlpal debtor as a result of the default of the princlnal debtor whether iuch debt or demand is admitted or !lot; (el any dispute arisln~ in connection with the election of any nibcer of a multfoo!ltate l'o-opet'ath'e society (3) if any question arises whether '8' dispute referred to the central registrar is or is not,a dispute touching the constitution, management or business of a multi-state co-operative· society, the decision thereon of the central registrar shall be final and shall not be called in question s in 'any court 36 of 1881, : ~; ',!t" 78, (1) notwithstanding anything containe;!d in the limitation act, 1963, but subject to the specific provisions· made in this act, the, p8i1od of limitation in the case of a dispute referred 'to· the centr~ r~strar shali-· (i) when th~ dispute relates to the r~covery of any sum including 10 interest thereon due to a ·inulti-statee·ooooperative society by ii member thereof, be computed from the date on which such member dies or ceases to be a member of the s~iety; (ii) save as otherwise provided in clause (iii), when the dispute relates to any act or omission on the part of any of the parties is referred to in clause (b) or clause '(c) of sub-section (1) of section 75, be six years from ijle date on which the act or omission with reference to which the dispute arose took place; , (iii) when the dispute rela to·a multi-state co-operative society which baa been ordered to·be wound up udder section 78 or ~o in respect of which an administratol' has been appoilited under section 49, be six years from the date of the order issued under section 78 or section 49, as the case may be; (iv) when the dispute ill in 'mpect of ali· election of'·an, officer of a multi-state co-operatl"e aoeiety, be ofte1nonth' from the· date of 2s the declaration of the l'e!iiult" of the election, ' (2) the period of limitation in the case of an" other dispute except those mentioned inlluq-section (ll which are required to be ,refel"l'ed ~ the central re~stt'81" sh,n be rerulated bv the pmvisions of the limf: tation act 1963 as if the dispute was a sl,lit and tqe central· registrar 30 18 of llmll a civil court, (3) notwfthilta";iiin~ aj'1vthfn~:(!ontained in sub-sections (n and (2), the central reaistraj" may admit a disrmte· a1ter tbfl! expiry 0' the l'eiiod of limitation jf the applicant liatisfipii the centr,f renirtrar that'iie had sufficient cause for not referrinr the di/;pute within such perion and the 35 , dispute '50 a~mittt>d "liall be'a dfsdut,e whfch ql;nn oot be ·barred on the -p,tonndthitt the perlod (if limitation hrc! e;fpfrei:l ",: '17 (1) the central registrar may on receipt of the reference ('if ~ispute under section '15-:-settle idtdt of dllputel, (6) eleet to decide' the dipute himaelf; or - ~ 40 (b) transfer it for dfboosat to anvnthpl"ner!'nn who ha5 been invested by the central government with power~;n thrt behalf (2) the central relristrar rnav withdraw rnv reference transferred under clause (1)) of· sub-:3ection (1) and decide it himself 01' 'refpr th~ , ifame for decisicm to anv· otheroel'son ,who hal'; bcen ,investedb,v the 1'45 cantral govermnejlt with ~wers in-that behalf,-'', " (3) the central resnst""' or an'v ether ·"p"s(ni to whorl; ·8 '~i~utp is referre{l for ~ecision llnder thf~ sectinn mrv, pp'"d;ntj the ciecisfon of the fttsput, ma-k;, !lucb fn1:'@rlncl1tnry ·ord~~s ·~s he mav·~~m n~~s9r~ in the int,:,re'~t of ,ustic'p, ' - $0 chapter ix windinc lip 01' multt-8!fate co-operative socijc1'lbswindiq up of multistate cooperative societies ''l8 (l) if the central registrar after an inquiry has been held und:r section 70 or an inspection has been made under section 71, or on receipt $ of an applicauon made by not less than three-fow-ths of the members of a multi-state co-operative society is of -opinion tilat, the society ought to be wound up be may, alter giving the society an opportunity of making ita representations, by order, direct it to be wound up (2) the central registrar may, of 'his cwn motion and after giving 10 the multi-state co-operative soc:ety an opportunity of ml:lking its representations, make an order directing the winding up of the multi-state cooperative society-(ti) where it is a condition of the, l't:gistration' of the society that the society shall consist ,of at least fifty members and the number of members has been reduced to less than fifty; or is (b) where the multi-state co-operative society has not commenced working or has ceased to function in accordance with cooperative principles (3) the central registrar may cancel an order for the winding up of 30 a multi-lstate co-operative society, at any time, 'in any case where,ln his opinion, the society should continue to exist 47, 1961 (4) a copy of such order shall be communicated by registered post to the society and to the 'financing institutions, if any, of· which the aciety is a member 25 (5) notwithstanding anything contained in this section, no co-operative bank shall be wound up except with the previous sanction in writing of the reserve bank ti notwithstanding anything to the contrary contained in this act the central registrar shall make an order for winding up of a co-opera-30 tive bank, if so required by the reserve bank in the circumstances mentioned in section 13d of the deposit insurance corpolation act, 1961 47f 1961 windin, up of cooperative bank! at the direction of reserve bank relm_ bul'iementto thedepolilt insurance corporation' b, liquidator ro where a co-operative bank bein~ an in!lurerl bank within the meaning of the deposit insurance corporation act 1961 is wound up or taken into liquidation and the deposit insurance corporation has become 3s liable to the depositors of the insured hank unde!r sub-section (1) of section 16 of that act the depoait insurance corporation shall be reimbursed by the liquidator or such other person in' the circumstances to the extent and in the manner provided in section 21 of the deposit insurance corporation act 1961 liquidator 81 (1) where the central registrar has made an order under l'iection 40 78 for the winding up of a multl-state co-op':!rative society the central registrar may appoint a liquidetor for tftepurpose and fix his 'l'emuneration (2) a liquidator shall on appointmen~ take into his custody or under his control all the property, effect!! and actionable claims to which the 4 s multi-state co-operative society is or appears to be entitled and shall take such steps as he may deem necessary or expedient to prevent loss or deterioration of, or damage to, such property effects and claims and he may carry on the business of the multi-state cq-operat!ve ~ocjety so' far as , ~8v hp neceasw:v with the previous approval of'the central hegistrar (3) where an appeal is preferred under clauae (1) of sub-sectloll (1) of section 91, an order for the wfnding up of a multi-state co-operative society made under section 78 shall not operate thereafter until the order is confirmed in appeal: provided that the liquidator ahall continue to have custody or control s of the l>roperty, effects and actionable claims mentioned in sub-aec:tlon (2) and have authority to take the steps referred to in that sub-section (4) where an order for the winding up of a multi-state co-operative society is set aside in appeal, the property, effects and actionable claims of the society shall re-vest tn the society ' 10 | powers ||-----------|| liquld- || lor |82 (1) subject to any rules mane in this behalf, the whole of the assets of a multi-state co-operative society in respect of which an oreter for winding up has been made, shall vest in the liquidator appointed under section 81 from the date on which the order takes effect and the liquidator shall have power to realise such assets by sale or otherwise 15 (i) such liquidator shall also have power, subject to the control of th!! central registrar-(a) to institute and defend suits and other legal proceedings on behalf of the multi-state co-operative society by the name of hla ~~; ~ (b) to determine from time to time the eontributlod (incluc\ing debts due and costs of liquidation) to be made or tel'ilaining to be made by the members or past members or by the estates or nomlnees, heirs ot legal representatives of deceaad members or by any oiicers f1it former officer a, to the assets of the multi-state co-oper~ 2s tive society; (c) to investigate all claims against the multi-state co-operative society and subject to the provisions of this act to decide questions of priority arising between claimants; (d) to pay claims against the multi-state co-operative society 30 including interest up to the date of winding up according to their respective priorities if any, in full or rateably, as the assets of the society may permit; the surplus if any, remaining after payment of the claims being applil"d in payment of interest from the (\ate of such order f)f winding up at a rate fbrpd by him hut not exceeding the 3s contract rate in any case; (e) to determine by what persons and in what proportions the costs of the liquidation are to be borne; (f) to c1etermine whether any person isn member, past member or nominee of a deceased member; 40 (g) to -give such directions in regard to the collection and distribution of the assets of the society as may appear to him to be necessary for winding up the affairs of the multi-state co-operative sodety; (h) to carry on the business of the multi-state co-operative society so far 81!11 may be necessary for the beneficial winding up of the 45 same; (i) to make any compromise or arrangement with creditors or persons claiming to be creditors or having or alleging to have, any claim present or future, whereby the multi~!:tate co-operative society may be rendered liable: so (;) to make any compromise or arrangement with any person between whom and the multi-state co-operative society there exilts any dispute and to refer any such dispute for decision; (k) after consulting the members of the multi-state co-opera-5 tive society, to dispose of the surplus, if any, remaining after paying the claims against the society, in such manner as may be prescribed; (l) to compromise all calls or liabilities to calls and debts and liabilities capable of resulting in debts, anet all claims, present or future, certain or contingent, subsisting or alleged to subsist, bet-10 ween the multi-state co-operative society and a contributory or alleged contributory or other debtor or person apprehending liability to the multi-state co-operative society anet all questions in any way relating to or affecting the assets or the winding up of the society on such terms as may be agreed and take any security for the dis-is charge of any such call, liability, debt or claim and give a complete discharge in respect thereof (3) when the affairs of a multi-state co-operative society have been wound up, the liquidator shall make a report to the central registr,ar anet deposit the records of the society in such place as the central regis-20 trar may direct 83 the surplus assets, as shown in the report of a liquidator of a multi-state co-operative society which is wound up,-displlsal of surplu aslletl (a) may, if the bye-laws of the multi-state co-operative society specify the purpose for which surplus shall be utilised be utilised 25 by the central registrar for the said purpose, and (b) if the bye-laws aforesaid do not specify the purpose, be diviried by the central registrar, with the previous sanction of the central government, amongst the members of such multi'iotatc cooperative society in such manner as may be prescribed priority of contributions 30 84 notwithstanding anything contained in any law relating to insolvency, the contribution assessed by a liquidatot shall rank next to debts due to the central government or a state government or a local authority in order of priority in insolvency proceedings 35 85 (1) the central registrar may, after 'contlidering the report of the liquidator made to him under sub-section (3) of section 82, order the registration of the multi-state co-operative society to be caneelled (z) an order passed under sub-section (1) shall be communicated by reaistered post to the president of the multi-state co-operative society and to the financing institutions, if any, of which the society was a mem-40 ber asses~ by uquidator power of central registrar to cancel registra_ tion of i multistate cooperative society chapter xexecution of dilcrees, orders and decision • every decision or order duly made under section 32, section 33 section 74 section 77 section 91, section 93 or section 94 shall, if not 45 carried out,-execution at decision • pte (a) on a certificate signed by the central registrar or any per-~n authorised by bim in writioi in this behalf, be deemed to be a decree of a civil court and shall be executed in the same" miriner as a decree of such court, or (b) where the decision or order pro\l'ides for the recovvy of ·'tiiodey, be execu~ according to the law for the tim being in fo-te for the recovery of arrears of land revenue: provided that any application for the recovery in such manner s of any sum shall be made-(i) to the collector and shall be accompanied by a certificate signed by the central registrar or by any person authorised by him in writing in tl'is behalf; (ii) withi~ twelve years from the date fixer! in the decision o·r order and if no such date is fixed, from the date of the 10 decision or order, as the case may be; or (c) be executed by the central registrar or any person authorise:! by him in writing in this behalf by attachment and sale or sale without attachment of any property of the person or a multi-etate co-operative society against whom the decision or order has been 15 made 87 every order made by the liquidator under section 82 shall be executed according to the law for the time being in force for the recovery of arrears of land revenue 88 (1) where the central registrar appointed under sub-section 20 (1) of section 4, or any officer invested with powers under the second proviso to sub-section (2) of that section, is satisfied that a party to any reference made to him under section 75 with intent to defeat or delay the execution of any decision that may be passed thereon is about to-(a) dispose of the whole or any part of the property; or 15 (b) remove the whole or any part of the property from its exist· ing precincts, the central registrar may, unless adequate security is furnished direct conditional attachment of the said property or such part thereof as he thinks necessary 30 (2) the attachment unner sub-section (1) shall be executed bya civil court having jurisdiction in the same way as an attachment order passed by itself and shall have the same effect as such order 88 the central registrar or any person authorised by him in writids in this behalf shall be deemed, when exerclsing any pow~rs under this m act for the recovery of any amount by the attachment and sale or by sale without attachment of any property, or when passing any orders on any application made to him for such recovery or for taking a stepin-aid of weh recovery, to be a civil court for the purposes of article 116 of the schedule to the limitation act, 1963 central reiiswt·· or the person authorised by him to be civil court for certain pur poses recovery of aumt due to· govern· ment 10 (1) all sums duefromamulti-state co-operative society, or from an officer or member or past member of a mulu-etate co-operative society as such, to the central government or a state government, including -diy cost awarded to the central government or the state government, the ease-may be, under any provision of this act, may, on a certiftcate ilsued 4~ by thie centra!' registrar' in this behalf be recc,vered in the same ft'iift nel' as arrms of land revenue (2) sums due from a multi-state co-operative society to the central government or a state government and recoverable under sub-section (1) may be recovered firstly from the property of the society and secondly from the members, past members or the estates of deceased members s subject to the limit of their liabllity: - provided that the liability of past members and the estate of deceased members shall in all cases be subject to the provisions of section 30 chapter xi appeus and rilvision10 91 (1) subject to the provisions of section 92, an appeal shall lie appeals under this section against-(a) an order made by the centrlll registrar unr\er sub-section (2) of section 7 refusing to register a multi-state co-operative society; (b) an otder made by the central registrar under sub-section is (4) of section 9 refusing to register an amendmenl of the bye-laws of a multi-state co-operative society; (c) an order made by the central registrar under sub-section (1) of section 15; (d) a decision of a mutti-state co-operative society refusing to 20 admit any person as a mem}ler of the society who is otherwise dulv qualified for membership· under the bye-laws of the society; (e) a decision of a multi-state co-operative society expelling any of its members; (f) a decision of a multi-state co-npel'ative society l'emovlng 8ft 2s elected member of a bonrd under section 41; (g) an order made by the central registrar under section 42; (h) an order made by the central registrar under section 49 superseding the board of directors of a multi-state co-operative s0-ciety; (i) an order made by the central registrar under section 72 apportioning the costs of an inquiry held under section 70 or an inspection made under section· 71; (;) an order of, surcharge under section 74; 3s (k) a decision (iii' order made under section 77; (lr an order made by the cfmtral ~lpstrar under section 78 directing the winding up of a multi-state co",operative society; (m) an order made by the liquidator of a mult4-state co-op erative society under section 82; (n) an order under section 88 directing attachment· of propert, before award (2) an appeal against any deciaion or order under sub-section (j) shall be made within sixty days from the date of such decision or order-(4) if the decision or order was mac\e by the central registrar, to the prescribed authority; (b) if the decision was made by a multi-s'tate co-operative s society (other than a national co-operative society), or a liquidator of such society, to the registrar of co-operative societies of the state in which the society has its registered office and who is empowered to exercise the powers of the central registrar under sub-section (2) of section 4i or 10 (c) if the decision was made by a national co-operative society ar a liquidator of such society, to the central registrar appointed under sub-section (1) of section 4 ~) in disposing of an appeal under this section, the appellate authority may, after giving the parties an opportunity of making their repre- is sentations, pass such order thereon as that authority may deem fit (14) the decision or order of the appellate authority on appeal shall be final 9z notwithstanding anything contained in this act, where with the previous sanction in writing of, or on requisition by, the reserve bank- 20 (i) a co-operative bank is being wound upi or no appeal or re-yiiion in certain e (ii) in respect of which a scheme of amalgamation or reorganisation is given effect toi or (iii) in respect of which an order for the supersession of the board and the appointment of an administrator therefor has been 2s made, no appeal, revision or review thereagainst shall lie or be permissible, and the sanction or requisition of the reserve bank shall not be liable to be called in question 93 (1) subject to the provisions of section 92, the central govern- 30 ment may, of its own motion or on an application, call for and examine the records of any proceedings in which no appeal lies to the appellate authority under section 91 f<)r the purpose of satisfying itself il's to the legality or propriety of any decision or order made under this act and if in any case it shall appear to the central government that any such?s decision or order snould be modified, annulled or revised or remitted for reconsideration, the central government may, after giving the party to be affected thereby an opportunity of being heard, pass such order thereon as it may deem fit: : provided that the application to the central government for the exer- 40 dse of the power under this section shall be preferred within ninety days from the djate on which the decision or order to which the appucation relates was communicated to the applicant (2) the central government may suspend the execution of the decision or order pending the exercise of its power under sub-section (1) in 5 respect thereof (3) the central government may award costs in proceedings under this section to be paid out of the funds of the multi-state co-operative society concerned or by such party to the application for revision as the central government may deem fit 10 m (1) the appellate authority under section 91 may on the appli-review cation of any party interested review its own order in any case and pass in reference thereto such order as it thinks fit: protvided that no such application shall be entertainedllnless the appellate authority is satisfied that there has been a discovery of new and is important matter or evidence which after exercise of due diligence was not within the knowledge of the applicant or could not be produced by him at the time when the order was made or that there has been some mistake or errotr apparent on the face of the record or for any other sufficient reason: 20 provided further that no such order shall be made under this subsection unless notice has been given to all interested parties and they have been afforded a reasonable opportunity of being heard (2) an application for review under sub-section (1) by any party shall be made within thirty days from the date otf communication of the order of the appellate authority sought to be reviewed 25 95 where an appeal is made under section 91 or where the central interlo-government calls for the records of a case under section 93 the appellate cutory authority or the central government, as the case may be, may, in arder order to prevent the ends of justice being defeated, make such interlocutory orders, including an order of stay, pending the decision of the appeal or 30 revision as such authority or the central government may deem fit chapter xii socdties wldch become :mtjlti-state cd-opbrative socibtibs cohsrql1en'r on reorganisation of states37 of 1956 co-opera tive societtea functioningimmediately before reorganisation of statel 35 96 (l) where by virtue of the provisions of part ii of the states reorganisation act, 1956, or any other enactment relating to reorganisation of states, any co-operative society which immediately before the day on which the reorganisation takes place, had its objects confined to one state becomes, as from that day, a multi-state co-operative society, it 40 shall be deemed to be a multi-state co-operative society registered under the corresponding provisions of, this act and the bye-laws of such society, shall, in so far as they are not inconsistent with the provi'sions of this act, continue to be in force until altered or rescinded (2) if it appears to the central registrar or any officer authorised in this behalf by the central government (hereafter in this section re-45 ferred ta as the authorised offtcer) that it is necessary or expedient to reconstitute or reorganise any society referred to in sub-section (1), the central registrar or the authorised officer, as the case may be, may, wiua the previous approval of the central government, place before a meetinj of the general body of that society, held in such manner as may be prescribed,' a scheme for the reconstitution or reorganisation, including proposals regarding--(a) the formation of new multi-state co-operative societies and s the transfer thereto, in whole or in part, of the assets and liabilities of that society, or (b) the transfer, in whole or in part, of the assets and liabilities cd that society to any other multi-state co-operative society in existence immediately before the date of that meeting of the general body 10 (3) if the scheme is sanctioned by a resolution passed by a majority of the members' present at the said meeting, either without modifications or with modifications to which the central registrar or the authorised officer agrees, he shall certify the scheme and upon such certification, the scheme shall, notwithstanding anything to the contrary contained in any is law, regulation or bye-118m for the time being in forcc, be binding on all the societies affected by the scheme, as well as the shareholders and creditors of all such societies (4) if the scheme is not sancticllled under sub-section (3), the central registrar or the authorised officer may refer the scheme to such judge of 20 the appropriate high court, as may be nominated in this behalf by the chief justice thereof, and the decision of that judge in regard to the £cheme shall be final and shall be binding on all the societies affected by the scheme as well as the shareholders and creditors of all such societies expalanation-in this sub-section, "appropriate high court" means the 2s high court within whose jurisdiction the principal place of business of the multi-state co-operative society is situated (5) notwithstanding anything contained in this section, where a scheme under sub-section (2) inc!udes any proposal regarding the transfer of the assets and liabilities of any multi-state co-operative society re- 30 farred to in clause (b) thereof, the scheme shall not be bindlng on the existing multi-st~te co-operative society or the shareholders and creditors thereof, unless the proposal regarding such transfer is accepted by the existing multi-ita~ co-operative society by a resolution passed b'y a majority of the members present at a meeting of its general body 3s chapter xiii offences and penaltiesofteocea 97 (1) a multi-state co-operative society or an officer or member thereof wilfully making a false return or furnishing false information, or any person wilfully or without any reasonable excuse disobeying any 40 summons, requif!tion or lawful written order issued under the provisions of this act, or wilfully not furnishing any information required from him by a person :mtborised in this behalf under the provisions of this act, shall be punishable with fine which may extend to two hundred rupees (2) any employer who, without sufficient cause, fails to pay to a multi- 4s state co-operative society the amount deducted by him under section 59 within a period of fourteen days from the date on which such dqductiod is made, shall, without prqcjuciice to any action that may be taken against him under any law for the time being in force, be punishable with fine which may extend to five hundred rupees (3) any oftlcer or custodian who wilfully fails to hand over eustody of books, accounts, documents, records, 'cash, security and other property belonging to a multi-state co-operative society of which he is an officer or custodian, to a person entitled under section 50, section 68, section 69, 5 section 70 or section 81 shall be punishable with fine which may extend to two hundred rupees and in the case of a continuing breach, with a further fine which may extend to five hundred rupees for every day during which the breach is continued after conviction f()r the first such breach 10 98 (1) no court inferior to that of a metropolitan magistrate or a judicial magistrate of the first class shall try any offence under this act cognizanceof offence (2) no prosecution shall be instituted under this act without the previous sanction of the central registrar and such sanction shall not be given without giving to the person concerned a reasonable opportunity to 15 represent his ca~e chapter xiv miscellalodus99 every multi-state co-operative society shall keep a copy of this act, the rules and its bye-laws and also a list of its mem~rs, open to 20 inspection free of charge at all reasonable times at the registered address of the society 100 (1) notwithstanding anything contained in this act, the central government jnfly, by general or special order, for !reasons to be recorded therein, and subject to such conditions, if any, as may be specified there-25 in, exempt any multi-state co-operative society or class of such societies from any of the requirements of this act relating to registration (2) (4) the central government may, by general or special order and for ;reasons 1:01 be recorded therein,-copy of act, rules, and bye-laws, etc, to be open to inspection power to exempt multistate co-operative societies from conditions as to registration (i) exempt any multi«ate co-operative society or any class of 30 such societies from any ot the provisions of this act or of the rulesj or (ii) direct that such provisions shall apply to such socie1iy or class at societies with such modifications not affecting the substance thereof as may be specified in the order: provided that no order under sub-clause (14) shall be made so as to 35 prejudice the interests of such society or class of such societies without an opportunity being given to make representation in the matter (b) every order made under clause (4) shall be published in the official gazette liquidator to be public servant igi any person appointed as liquidator under the provisions of this 40 act shall be deemed to be a public servant within the meaning of section 45 of 1860 21 of the indian penal code ii 'j02no suit shall be" instituted against a "multi-state co-operative so-notice necessary in suill ~iety or any of its officers in respect of any act touching the constitution, management or the business of the 80ciety until the expiration of ninety 45 days next aiter notice in writing has been delivered to the central registrar or left at his office, stating the cause of action, the name, description and place of residence of the plaint;ff and the relief which he claims, and the plaint shall contain a statement that such notice has been so delivered or left 103 the provisions of the companies act, 1956 shall not apply to multi-state co-operative societies 2 of 1912 6 of 942 " companies act not to apply savingot f!xistinl multi state co-operative societies 1m (1) every multi-state co-operative society existing immediately before the commencement of this act which has been registered under s the co-operative societies act, 1912 or under any other act relating "to co-operative societies in force in any state or in pursuance of the" provisions of the multi-unit cb-operative societies act, 1942, shall be deemed to be registered under the corresponding provisions of this act, ana the bye-laws of such society shall, in 'so far as they are not inconsistenl with 10 the p'rovisions of this act or the rules, continue, to be in force until altered or rescinded (2) all appointments, rules and orders made, all notifications and notices issued and all suits and other proceedings instituted under any of the acts ref-erred to in sub-section (1) shall, in so far as they are not in-15 consistent with the provisions of this act, be deemed to have been respectively made, issued and instituted under this act, save that an order cancelling the registration of a multi-state co-operative society made under the said act shall be deemed, unless the society has already been finally liquidated, to be an order made under section 78 for its being 20 wound up power to amend second schedule 105 (1) if the central government is satisfied that any multi-state cooperative society should be designated as a national co-operative society or any national co-operative society listed in the second schedule should be omitted from the said schedule, it may, by notification, amend the 2s said schedule so as to include therein such multi-state co-operative socaety or exclude therefrom such national co-operative society, and thereupon the said schedule shall be deemed to have been amended accordingly (2) a copy of every notification issued under sub-section (1) shall be 30 laid before each house of parliament as soon as may be, after it is issued 106 (1) save as opterwise provided in this act, no court shall have any jurisdiction in respect of-| bar ||----------|| isdicuon || of || courts |3s (a) the registration of a multi-state co-operative society or its bye-laws or of an amendment of the bye-laws; (b) the removal of board of directors; (c) any dispute required under section 75 to be referred to the central registrari and (d) any matter concerning the winding up and the dissolution of a multi-state co-operative society 40 (2) while a multi-state co-operative society is being wound up, no suit or other legal proceedings relating to the business of such society shall be proceeded with or instituted against the liquinator as such or against the society or any member thereof, except by leave of the central registrar and subject to such terms and conditions as be may impose 4s (3) save as otherwise provided in this act, il()i decision or order made under this act shall be· questioned in any court on any ground whatsoever powers of civil court ," ----- 107 (1) in exercising the functions conferred on him by or under this act, the central registrar, or any other person deciding a dispute under section 77 and the liquidator of a multi-state co-operative society so and a pel'loj1 entitled to audit, inspect or hold 'an inquiry unr\er this act, 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:-s (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of any document; (c) proof of facts by affidavits; and (d) issuing commissions for examination of witnesses 10 (2) in the case of an affidavit, any officer appointed by the central "registrar, or any other person deciding a dispute or the liquidator, as the case may be, may administer the oath to the deponent 108 no suit, prose:ution or other legal proceedings shalll;e against ildcmnit)' the central registrar or any person subordinate to him or acting is on his authority in respect o£ anything in good faith done or purporting to have been done under this act 109 (1) notwithstanding anything contained to the contrary in any opening of law relating to co-operative societies in force in a state, a multi-state cobranch_ operative society, not being a co-operative bank, may open branches or 20 places of business in any place in india (2) where a multi-state co-operative society opens branches or places of business under sub-section (1), such branches or places of business shall not be within the jurisdiction of the registrar of co-operative societies of the state concerned and shall not be requilfed to submit 2s returns and information to such registrar 110 (1) the central government may, by notification, make rules to carry out the purposes of this act 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 30 matters, namely:-3s (i) the form to be used" and the conditions to be complied with in the making of applications under section 6 for the registration of a multi-state co-operative society and the procedure in the matter of such applications; (ii) the procedure and conditions for change in the extent of - the liability of a multi-state co-operative society under section 13; (iii) the matters in respect of which a multi-state co-operative society m9y or shall make bye-laws and the procedure to be followed in making altering and abrogating bye-laws under section 9 or section 19 and the conditions to be satisfted prior to such making, ","' alteration or abrogation; (iv) the conditions to be complied with under section 20, by persons applying for admission or admitted as members for the election and admission of members and the tlllvment to be made and the interest to be acquired before the exercise of the right of membership; 4' (1') the number of individuals who may be admitted as members of the national co-operative union of india limited, as requirel! by section 20 and their qualifications; (~i) the votes of members, as required by section 24; (vii) the maximum number of shares or portion of the capital of a multi-state co-operative society which may, subject to the provisions o£ 'section 26, be held by a member; (viii) the constitution and powers of a representative general s body under section 31; (iz) general meetings of the members under section 32 and the procedure at such meetings and the powers to be exercised by such meetings; (x) the proportion of individuals and multistate co-operative 10 societies in the constitution of the board c;lf directors and '{he general body; (:ri) the election of members of the boards under section 35 or section 37 and nomination of members to such boards, the appointment or election of officers and the suspension and removal of the is members and other officers, and the powers to be exercised and the duties to be performed by the boards and other officars; (xii) the designation of any office which a person may hold in a multi-state co-operative society for the purposes of 'section 38 or sec-~~ ~ (xiii) the restrictions and conditions subject to wjiicfi honorarium may be paid under section 40 to the elected chairman or president of the board ofi directors for services rendered; (xiv) the appointment and regulation of work entrusted to person or persons replacing the board in pursuance of section 49; 2s (xv) the constitution of a body of persons under section 51 for the preparation of a list of persons eligible for appointment to the posts of chief executives and other management posts in naiionat co-operative societies and the amount of the maximum pay-scale applicable to such posts; , " 30 (xvi) the recruitment, remuneration allowances and other conditions of service of officers and other employees o~ national cooperative societies under section 51; (xvii) prohibiting a multi-state co-operative society from electing a defaulting member, or a representative of defaulting member- 3s society, on its board; , (:wiii) the returns to be submitted by a multi-state co-operative society to the central regfbtrar, the persons by whom and the form in which such returns !?hall be submitted and in case of failure to submit any such returns, the levy of expenses of preparing it; 40 (=) 'the persons by whom and the form in which copies 01 entries in books of multi-state oo-operative societies may be certified under section 57 and the charges to be le\9iied for the suppfy of such copies; (xx) the appointment of persons for settlement of disputes; 4s (z:ri) the proced,\lre to be followed in proceedings before the central registrar or other persons decidinjl! disputes including the appointment of a guardian for a party to the dispute who is a minor or who, 'by reason of unsoundnes-; of mind or mental inftr- so mity, is incapable olf pt'otect;njl! his interests, and the levy of p'\-penser :rp\ating to such proceeding$; (z3:u) ,the withdrawal and expulsion of members and the payments, if any, to be made to members who withdraw or are expelled and the liability of past members or the estates of deceased members; s 10 (zziii) the mode in which 'the value of a deceased member's share or interest shall be ascertained and the nomination of a person to whom such share or interest may be paid or transferred; (zziv) the payments to be made and conditions to be collltplied with by members applying for loans, the period for which any loans may be made and the maximum amount which may be lent to any member: 15 30 (zzv) the terms and conditions on which the central government may make share-capital contribution or give financial or other aaristance to multi-state co-operative societies under secti'lll 60 and the terms and condiotions on which the central government may guarantee the payment of the principal or interest on debentures issued by multi-state co-operative societies or loans or deposits raised by them; (xm) the formation and maintenance of reserve funds an! other funds under section 62 and the objects to which such fim4i may be applied, and the investment of any funds under the control of a murti-state co-operattve society under section 63; (zzvii) the conditions under which proftts may be distributed under section 62 to the members of a multi-state co-operattve s0-ciety and the maximum rate of dividend which may be paid by muilti-state co-opera'tive societies; (zzviii) the prohibitions and restrictions subject to which multi-6tate co-operative societies may, under section 66, transadt butriness with persons who are ndt members; (xrl-:) the accounts and booko; to be kept by a multi-state co-operative society 'and the audit of such accounts, and the, charges, if any, to be made for such audit under section 68, and the periodical publica'tion of a balance-sheet showing the assets and jiabilities of a multi-state co-operative society; 35 (xxx) the calculation and writing off of bad debts by multi state co-operative societies; (xxxi) the procedure to be followed by a liquidator appointed under section 81 in respect of provisions of section 82; 45 (~zzii) the procedure for execution of decisions under section 86; (z:rziii) the procedure to be followed in presenting and disposing of appeals under section 91; (xxxiv) the issue and service of processes and for proof of service thereof; (xxzvr) the manner of effecting a1tachment; (xzzvi) the clustody, preservation and sale of property under attachment; (xx-rvii) the investigation of claims by penons other than the defaulter to any right or inte1"est in the attached property, and ,'the postponement of sale pending such investigation; <zzmii) the immediate sale of perishable articles; (zz:t"b:) the inspection of documents in the office of the central registrar or of any other officer or authority and the levy of fees for 'granting certified copies of the same; (rl) the manner in which funds may be raised by a multt- s state clo-operative society or a class of multi-state co-operattve societies by means of shares or debentures or otherwise and the auantum of funds so raised; (rli) the procedure under section 96 for reconstitution and re-' organisation of societies which become multi-state co-operative so-10 i' cietfes consequent on reorganisation of a s't8lte; (zui) the method of communicating or publishing any decision or order required to be communicated or published under this act or the rules; (xliii) all other matters expresrly required or allowed by this is act to be prescribed by rules (3) every rule made under this 'section shall be laid as soon as may he 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 seufon or in two or more successive sessions, and if, before the expiry 20 0' the session immediately following the session or the successive sessions aforesaid, both houses agree in makine: any monification in the rule or both houses asn-ee that the rule should not be made the' rule shall thereafter have effect onlv in s1lch modified form ar be of no effect as the case may be; so however, that any such mod'iflcation or 2s annulment shall be without prejurlice to the validity of anything previously done under that rule 111 the multi-unit co-operative societies act, 1942, is hereby re-8 of ih1 pealed the fmst schedule 30 [see section 3 (t) ] co-ophative prmctples1 membership of a multi-state co-olx'rative societv (hereafter in ithill schedule referred to ac; the societv) should be voluntary and open without any socjal polftical or religious discrimination, to all persodl 3s who can make use of its services 2 in a society other than that with insti-tutional mernbershll) , individual members should enjoy equal rights of voting-one memlber, one vote 3 surplus or savings if any arfsing out of the operations of the 40 society be1onl!' to the societv as a whole and no individual member has a claim to the surplus the surplus should be utilised for all or any of the following purposes namely:-(11) providing for t\evelopment of the business of the society; (b) providing services for the common enjoyment of mem:bera (c) distribution among the members in proportion to thejr transactions with the society 4 the sgeiety should undertake education of its members, omc 5 bearers and employees and the general public regarding the principles and practice of co-operation 5 the society should activply co-operate in every practical way with other co-operative societies at local, national or international levels the second schedule[spe sections 3 (m) and 105] 10 list of national co-operative societies1 national co-operative land development banks f~tion limited, hyderabad, andhra pradesh 2 all india state co-operative banks' federation limited, bombay, is maharashtra 3 national co-operative union of india limited, new delhi national agricultural co-operative marketing federation of india limited, new delhi 5 national co-operative consumers' federation limited, new delhi 20 6 national federation of co-operative sugar factories limited, new delhi 7 n ationa! federation of industrlal co-operatives ljmited, new delhi 8 national co-opera~ve housing federation ljmited, new delhi 9 indian farmers' fertilizer co'-operative limited, new delhi 25 10 all inaia federation of co-operative spinning mills limited, bombay 11 all india industrial co-operative banks' federation limited, bangalore 12 national co-operative dairy federation of india ljmited, new 30 delhi 13 petrofus co-operative limited, new delhi 14 national heavy engineering co-operative limiten, new delhi 15 the all india handloom fabrics marketing co-operative society 35 limited, bombay 16 the national federation of urban co-operative banks and credit societies umited, new delhi , statement of objects and reasonsco-operative societies with objects extending beyond one state and serving the interest of members in more than one state are at present governed by the provisions of the multi-unit co-operative societies act, 1942-a central act this is only an enabling legislation facilitating the incorporation, regulation and winding up of multi-unit (state) co-operative societies under the provisions of the c~oper8ltive societies act of the' state where ·the principal place of business of any such society is located as a result, different multi-unit co-operaltive societies are governed by different c~opera'ti\'e laws in the country 2 since 1942, far-reaching changes have occurred in the organisational structure, overall size and operations, etc, of multi-unit c~operative socie-~ies a number of national level c~operative societies and federations, promoted by c~operatives in the country, have come up with the asatst anee of the central and state governments these federations and societies are engaged in diverse spheres of co-operative activity the provisions in the co-operative laws in different states governing ·these multistate societies tend to vary from one another thus the lack of uniformity' ~d the inadequacies in the existing arrangements have rendered it necessary 'to replace the existing legislative framework of such co-open-tives by a common comprehensive central legislation and providing for a centr8il authority to be responsible for 'their registration, supervision 8!lld control the present multi-state co-operaltive societies bill, framed in the light of the recommendations of the expert commiftee on multi-state co-operative societies legislation and in consultation with the state governments, seeks to achieve this objective and is intended to facilitate the further development and more effective functioning of multi-state co-operative societies 3 the prop'osed law will extend to the whole of india including jammu and kashmir the present multi-unit co-operative societies act, 1942, does not ex!tend to jammu and kashmir 4 the scope of the bill is divided into several parts on the usuallides of co-operative legislation in the sta'tes, providing, among other thingi', for the appointment of central registrar, registration of multi-statec~ operative societies, members' rights and liabilities, management at c0-operatives, privilleges of multi-state co-operativ~, their ~ies and funds audit, inquiry, inspection, settlement of disputes, wmding up and canceilation of registration of multi-state co-operative societies, etc 5 employees of certain categories of dwlti-state co-operatives are being made eligible to become members of these co-operati~es; representation of the workers on the boards of directors of the socletles bas also been provided for new delhi; mohan dharia; the 20th october, 1977 ~ multi-state co-operative societies bill, 1977,seeka ~ ,the existing multi-wilt co-operative societies act, 1942 except for some additiodal expenctiture that may arise under·clauses t and l3!1 of the b~'ilo i)ther new expenditure is envisaged by reason of the passing of the biu 2 clause 4 of the bill provides for the appointment of central registrar of co-operative societies this appointment will not now entail: any addl ,· tional expenditul'e since one of the officers in the ministry has· already been designated as central registrar in an q-ofjicio capacity some additional supporting std will, however, be needed to assist the central registrar in the discharge of his statutory functions under the various provisions of this bill to begin with the following posts have been created involving a recui'ring additional expenditure of dot exceeding rs 1,00,000 in a year posts number of posts scale of pav --------_ __ _--__------------gazetted category deputy director section ofrcer one one rs 1100-]600 rs 65~1200 rs 55o-aoo rs ~o rs 330-560 no'tl--gazetted category senior technical assistant assistant/junior technical assistant stenographer grade iii ldc one one one one rb 260-400 3 clause 37 of the bill lays down that the election of the members of the board of directors of such multi-state co-operative societies ar class of multi-state co-operative societies as may be nowled in a general or special order, shall be held under the superintendence, direction and control of such returning officers as may be appointed by the central registrar the exact amount of expenditure that might be involved on this cannot be assessed at this stage the additional expenditure may be around rs 10,000 in a year 4 clause 60 of the bui provides for financ:lal assistance to muttl-state co-operll'tlive societies in the form of share-capital, loans and advances, sub sidies and guarantees the system envisaged in this provision is already in vogue and do additional expenditure to the government 1s envisaged 5 the development of multi-state co-operative societies is an approved plan scheme an amount of rs 1 lakh has been included in the budget of the ministry tor the cultent financial year in respect ot this scheme the expenditure involved and referred to in the preceding paragra~ will ibe accommodated within the budget allocation for the year suitable provision wi1l1 also be made for the subsequent years~ 6 the bill does not involve any non-recurring expenditure - memorandum regarding delegated legislationclause 110 of-the bill empowers the central government to make rules to carry out the purposes of the bill in respect of matters falling within the purview of this clause these matters relate to procedure and administrative detail and it is not practicable to provide them in the bill itself the delegation of legislative power is, therefore, of a normal character a bnl'to consolidate and amend the law relating to co-operative societies with objects dot confined to one st8lte and serving the interests oif m,eid-bers in more than one state, (8hri mohan dharia, minister of commerce aftd civil supplies and co-operatioft)

Parliament_bills

4bc1f3e8-93b2-5f15-87c3-9d495a159faa

bill no 117 of 2009 the constitution (amendment) bill, 2009 bydr raghuvansh prasad singh, mpa billfurther to amend the constitution of indiabe it enacted by parliament in the sixtieth year of the republic of india as follows:—short title 1 this act may be called the constitution (amendment) act, 2009 2 article 243a of the constitution shall be re-numbered as clause (1) of that article and, after clause (1) as so re-numbered, the following clauses shall be inserted, namely:—amendment of article 243a (3) every gram sabha shall endeavour to disseminate as much information, suo-motu, about the schemes and programmes introduced by the government and to be implemented through the agency of gram sabha, among the people within its jurisdiction at regular intervals, so that people can effectively monitor the functioning of gram sabha" statement of objects and reasonsthere is a provision in our constitution for sittings of parliament and state assemblies at regular intervals but no similar provision has been made for sittings of gram sabha gram sabhas are grass root level democratic institutions which are working for the welfare of the people living in rural areas people in rural areas are largely ignorant about the schemes being implemented by the government and they do not have any mechanism to monitor the functions of gram sabha unless a provision is made in the constitution itself for holding regular sittings of gram sabha, the very purpose of delegation of powers to local self government institutions will be defeated and the democracy at the grass root level will be difficult to sustain therefore, it is proposed to make it mandatory on the part of gram sabhas to hold their sittings at regular intervals across the countryhence this billnew delhi;raghuvansh prasad singhnovember 18 , 2009 annexureextract from the constitution of india part ix the panchayats gram sabha243a a gram sabha may exercise such powers and perform such functions at the village level as the legislature of a state may, by law, provide ———— a billfurther to amend the constitution of india————(dr raghuvansh prasad singh, mp)gmgipmrnd—4977ls(s5)—02-12-2009

Parliament_bills

29e88708-1965-5aff-a648-6104d9bae340

bill no 2 of 2013 the indian forest (amendment) bill, 2013 byshri pd rai, mp a bill further to amend the indian forest act, 1927be it enacted by parliament in the sixty-fourth year of the republic of india as follows:—1 (1) this act may be called the forest (amendment) act, 2013short title and commencement(2) it shall come into force on such date as the central government may, by notificationin the official gazette, appointamendment of section 216 of 192752 in section 2 of the indian forest act, 1927, in clause (7), the word "bamboos" shallbe omitted statement of objects and reasonsbamboo is a scientifically recognized grass with over 1500 documented uses, including as building material, as medicine and even fiber, bamboo is one of the most useful plants available to mankind our country has the largest area under bamboo cultivation and if it is managed well, it can provide steady and sustainable source of livelihood for millions of tribal and rural inhabitants the use of timber can be reduced and our forests can be saved it can also help build peace and prosperity in our north-east region from where most of the bamboo yield comesthe indian forest act, 1927 wrongly classifies bamboo as a tree it leads to inaccurate classification of felled bamboo as timber whether it originated in government or private land it is hence subject to not only central but also state forest laws the planning commission has estimated that if the bamboo economy realizes its potential of rupees 26000 crore by 2015, it can provide livelihood opportunities to 50 million people the current regulatory framework has inhibited a viable bamboo economyfurthermore, several subsequent legislations and supreme court orders stand contrary to the classification of bamboo as a tree in the indian forest act, 1927 they are listed below:—1 the panchayats (extension to the scheduled areas) act, 1996 (40 of 1996) directs the state governments vide section 4(m) (ii), to ensure that the panchayats at the appropriate level and the gram sabhas are endowed specifically with the ownership of minor forest produce however, "minor forest produce" is not defined in the act2 in a clarification by the supreme court vide its orders dated 12121996 in tn godavarman thirumulkpad versus union of india, it said the orders "does not cover minor forest produce, including bamboo etc" here, bamboo is considered a minor forest produce3 while realizing that this order may have serious implications in national parks and sanctuaries, the court revised its stand and in ia no 707, order dated 18022002, it ruled that "cutting of trees does not include bamboo and cane, which really belongs to the grass family, other than those in the national parks and sanctuaries in other words, no bamboos including cane in national parks and sanctuaries can be cut but the same may be cut elsewhere" here, bamboo was correctly classified as a grass4 the scheduled tribes and other traditional forest dwellers (recognition of forest rights) act, 2006 (2 of 2007) vide section 2 (i) defines minor forest produce to include "all non-timber forest produce of plant origin including bamboo" further, it also gave forest dwelling scheduled tribes and other traditional forest dwellers vide section 3 (1) (c) the right of "ownership, access to collect, use and dispose of minor forest produce which have been traditionally collected within or outside village boundaries"the indian forest act, 1927 continues to be the primary legislation in many statesthese states follow the definitional pattern in this act while framing their rules and laws in view of the above, it is proposed that bamboo be made a non-timber minor produce by declassifying it as a tree in the indian forest act, 1927 the proposed amendment would also bring consistency across all legislations and benefit millions of people with proper rights over this enormously useful renewable resourcehence this billnew delhi;pd rainovember 6, 2012 annexure extract from the indian forest act, 1927 (16 of 1927) 2 in this act, unless there is anything repugnant in the subject or context,—interpretation clause(1) (2) (3) (4) (5) (6) (7) "tree" includes palms, bamboos, skumps, brush-wood and canes lok sabha———— a bill further to amend the indian forest act, 1927————(shri p d rai, mp)gmgipmrnd—4589ls(s3)—09-02-2013

Parliament_bills

1d636c91-30c5-5598-9ee8-47f8c0c8ca26

statement of objects and reasonsours is a very vast country and natural calamities do occur in one part or the other very frequently for instance andhra pradesh sometimes is devastated by cyclones and this time floods have overtaken the state drought has become a perpetual phenomena in many parts of the state and last year as many as 22 districts were reeling under droyght similarly assam is flooded every year, coastal areas in the country face cyclones, orissa is devastated by cyclones as well as severe drought every year half of bihar is flooded and other half is drought prone, madhya pradesh chhathisgarh, gujarat, rajasthan, parts of maharashtra, uttar pradesh face the wrath of drought consistently many parts face earthquake, hailstorm, cloudbursts and other natural calamities however the farming community mostly bear the brunt of such natural calamities as more than 70 netcent of our population lives in villages and depends on agriculture the crop is damaged by almost all the natural calamities with this the hopes of the farmer and his family are dashed thereafter he is hounded by the moneylenders and others to get back their money which the farmer had taken as loan with the hope that he will repay it after reaping the harvest even banks do not spare the poor farmer many a times apart from losing the crop the farmer also loses his livestock, household items and even his dwelling unit and thus becomes homeless many unfortunate even lose their lives unable to face the harsh realities of life many of them take the extreme step of committing suicide which is a blot on our democracy such suicides have taken place many a times in andhra pradesh, maharashtra, madhya pradesh etc and even in punjab ours is a welfare state and it is the duty of the state to protect the interests of our farmers who grow food for the entire nation and come to their rescue at times of distress the government should give them adequate compensation so as to enable them to face the effects of calamity banks and financial institutions should come forward to give them soft loans so that they are not exploited by moneylenders the farmers must feel that the nation is behind them hence this bill dr dasari narayana rao financial memorandumclause 3 provides for the establishment of farmers natural calamity assistance fund clause 4 provides for the appointment of commisioners 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 annum a sum of rupees ten crores may also involve as non recurring expenditure memorandum regarding delegated legislationclause 14 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 only the delegation of legislative power is of normal character

Parliament_bills

005b206a-7234-562c-9b96-99220be85182

bill no 288 of 2015 the religious conversion (prohibition) bill, 2015 by shri bhartruhari mahtab, mp a billto provide for prohibition on religious conversions by inducement, coercion or undue influence and for matters connected therewithbe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (1) this act may be called the religious conversion (prohibition) act, 2015short title 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 notificationin the official gazette, appointdefinitions2 in this act, unless the context otherwise requires,—(a) "coercion" means compelling an individual to act against his will by the useof psychological pressure or physical force causing bodily injury or threat thereof;(b) "inducement" means offering any gratification or benefit, whether material or otherwise;(c) "prescribed" means prescribed by rules made under this act; and5(d) "undue influence" means the unconscientious use by one person of his power or influence over another in order to persuade the other to act in accordance with the will of the person exercising such influence 3 (1) no person shall convert or encourage conversion of any individual from one religion to another by inducement or coercion or undue influenceprohibition of religious conversion on certain grounds10(2) the onus of proof as to whether a religious conversion was not effected throughinducement, coercion or undue influence shall lie on the person so converted and, where such conversion has been facilitated by any person, such other persondeclaration as to conversion4 every individual converting from one religion to another shall submit to such authorityas may be prescribed a declaration to the effect that the conversion was not effected through inducement, coercion and undue influence:15provided that where the prescribed authority is satisfied that there is evidence ofinducement, coercion or undue influence, it may cause the matter to be investigated furtherpunishment5 (1) whoever contravenes the provision of sub-section (1) of section 3 shall bepunished with imprisonment for a term, which may extend to five years and also liable to a fine, which may extend to five lakh rupees20(2) notwithstanding anything in sub-section (1), whoever contravenes the provisionsof section 3 in respect of any person belonging to the scheduled castes or the scheduled tribes shall be punished with imprisonment for a term which may extend to seven years and also be liable to a fine which may extend to ten lakh rupees25power to remove difficulties6 (1) if any difficulty arise 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 order shall be made after the expiry of a period of two years fromthe date of commencement of this act30(2) every order made under this section shall, as soon as may be after it is made, be laidbefore each house of parliamentact to have overriding effect7 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 act35power to make rules8 (1) the central government may make, by notification in the official gazette, rulesfor carrying out the purposes of this act40(2) every rule made under this section shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the 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 reasonsthe constitution confers on each individual the fundamental right to profess, practice and propagate his religion however, the individual right to freedom of conscience and religion cannot be extended to construe a collective right to proselytise; for the right to religious freedom belongs equally to the person converting and the individual sought to be convertedstill, there have been umpteen cases of religious conversions, both mass and individualobviously, such incidents have been hotly debated, more so in a multi-religious society, such as ours the presence of pseudo-social organizations with a hidden agenda to convert the vulnerable sections of other religions has further vitiated the environment of mutual harmony among different religions there have been instances when gullible people have been converted by offering inducements or under undue influence some have been forced to convert to other religions such incidents not only infringe the freedom of religion of the persons so converted but also militate against the secular fabric of our societythe bill, therefore, seeks to:— (i) prohibit religious conversions which are effected through inducement, undue influence or coercion by making it an offence;(ii) provide greater punishment for such conversion of persons belonging to the scheduled castes or the scheduled tribes;(iii) provide that the onus of proof that the conversion was not effected through inducement, coercion or undue influence lies on the person converting them and the person converted; and(iv) provide that every individual converting from one religion to another shall submit to the prescribed authority a declaration that the conversion was not effected through inducement, coercion and undue influence and such authority can make an inquiry in suspected casesthe bill seeks to achieve the above objectivesnew delhi;bhartruhari mahtabnovember 13, 2015 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 prohibition on religious conversions by inducement, coercion or undue influence and for matters connected therewith————(shri bhartruhari mahtab, mp)gmgipmrnd—3027ls(s3)—03-12-2015

Parliament_bills

545b46cf-0819-56d3-b9e4-ffe88cece6de

bill no 127 of 2018 the insolvency and bankruptcy code (second amendment) bill, 2018 a billfurther to amend the insolvency and bankruptcy code, 2016be it enacted by parliament in the sixty-ninth year of the republic of india as follows:—short title and commencement1 (1) this act may be called the insolvency and bankruptcy code (secondamendment) act, 20183 in section 5 of the principal act,—amendment of section 5(i) after clause (5), the following clause shall be inserted, namely:—'(5a) "corporate guarantor" means a corporate person who is the surety in a contract of guarantee to a corporate debtor;';5(ii) in clause (8), in sub-clause (f), the following explanation shall be inserted, namely:—'explanation—for the purposes of this sub-clause,—(i) any amount raised from an allottee under a real estate project shall be deemed to be an amount having the commercial effect of a borrowing; and1016 of 2016(ii) the expressions, "allottee" and "real estate project" shall have the meanings respectively assigned to them in clauses (d) and (zn) of section 2 of the real estate (regulation and development) act, 2016;';15(iii) in clause (12), the following proviso shall be inserted, namely:"provided that where the interim resolution professional is not appointed in the order admitting application under section 7, 9 or section 10, the insolvency commencement date shall be the date on which such interim resolution professional is appointed by the adjudicating authority;";20(iv) in clause (21), for the word "repayment", the word "payment" shall be substituted;(v) after clause (24), the following clause shall be inserted, namely:—'(24a) "related party", in relation to an individual, means—25 (a) a person who is a relative of the individual or a relative ofthe spouse of the individual;(b) a partner of a limited liability partnership, or a limited liabilitypartnership or a partnership firm, in which the individual is a partner;30(c) a person who is a trustee of a trust in which the beneficiaryof the trust includes the individual, or the terms of the trust confers a power on the trustee which may be exercised for the benefit of the individual;35(d) a private company in which the individual is a director andholds along with his relatives, more than two per cent of its share capital;(e) a public company in which the individual is a director and holds along with relatives, more than two per cent of its paid-up share capital;40(f) a body corporate whose board of directors, managing directoror manager, in the ordinary course of business, acts on the advice, directions or instructions of the individual;(g) a limited liability partnership or a partnership firm whose partners or employees in the ordinary course of business, act on the advice, directions or instructions of the individual;(h) a person on whose advice, directions or instructions, the individual is accustomed to act;5(i) a company, where the individual or the individual along with its related party, own more than fifty per cent of the share capital of the company or controls the appointment of the board of directors of the companyexplanation—for the purposes of this clause,—(a) "relative", with reference to any person, means anyone who is related to another, in the following manner, namely:—(i) members of a hindu undivided family,10(ii) husband, (iii) wife, (iv) father,(v) mother, (vi) son,15(vii) daughter, (viii) son's daughter and son,(ix) daughter's daughter and son,(x) grandson's daughter and son, (xi) granddaughter's daughter and son,20(xii) brother, (xiii) sister,(xiv) brother's son and daughter, (xv) sister's son and daughter,25(xvi) father's father and mother, (xvii) mother's father and mother, (xviii) father's brother and sister, (xix) mother's brother and sister, and30(b) wherever the relation is that of a son, daughter, sister or brother, their spouses shall also be included;'amendment of section 74 in section 7 of the principal act, in sub-section (1), for the words "other financial creditors", the words "other financial creditors, or any other person on behalf of the financial creditor, as may be notified by the central government," shall be substituted355 in section 8 of the principal act,—amendment of section 8(a) in sub-section (2),—(i) in clause (a), for the words "if any, and", the words "if any, or"shall be substituted;(ii) in clause (b), for the word "repayment", the word "payment"shall be substituted;40(b) in the explanation, for the word "repayment", the word "payment"shall be substituted 6 in section 9 of the principal act,—amendment of section 9(a) in sub-section (3),—5(i) in clause (c), for the words "by the corporate debtor; and", the words "by the corporate debtor, if available;" shall be substituted;(ii) for clause (d), the following clauses shall be substituted, namely:—10"(d) a copy of any record with information utility confirmingthat there is no payment of an unpaid operational debt by the corporate debtor, if available; and(e) any other proof confirming that there is no payment of anunpaid operational debt by the corporate debtor or such other information, as may be prescribed";(b) in sub-section (5),—15(a) in clause (i), in sub-clause (b), for the word "repayment",the word "payment" shall be substituted;(b) in clause (ii), in sub-clause (b), for the word "repayment", the word "payment" shall be substituted207 in section 10 of the principal act,—amendment of section 10(a) for sub-section (3), the following sub-section shall be substituted, namely:—"(3) the corporate applicant shall, along with the application, furnish—25(a) the information relating to its books of account and suchother documents for such period as may be specified;(b) the information relating to the resolution professionalproposed to be appointed as an interim resolution professional; and30(c) the special resolution passed by shareholders of thecorporate debtor or the resolution passed by at least three-fourth of the total number of partners of the corporate debtor, as the case may be, approving filing of the application";(b) in sub-section (4),—35(i) in clause (a), after the words "if it is complete", the words"and no disciplinary proceeding is pending against the proposed resolution professional" shall be inserted;(ii) in clause (b), after the words "if it is incomplete", the words"or any disciplinary proceeding is pending against the proposed resolution professional" shall be inserted40amendment of section 128 in section 12 of the principal act, in sub-section (2), for the word"seventy-five", the word "sixty-six" shall be substituted9 after section 12 of the principal act, the following section shall be inserted, namely:—insertion of new section 12a45"12a the adjudicating authority may allow the withdrawal of application admitted under section 7 or section 9 or section 10, on an application made by the applicant with the approval of ninety per cent voting share of the committee of creditors, in such manner as may be specified"withdrawal of application admitted under sections 7, 9 or 10amendment of section 1410 in section 14 of the principal act, for sub-section (3), the following sub-section shall be substituted, namely:—"(3) the provisions of sub-section (1) shall not apply to—(a) such transaction as may be notified by the central government in consultation with any financial regulator;5(b) a surety in a contract of guarantee to a corporate debtor"amendment of section 1511 in section 15 of the principal act, in sub-section (1), in clause (c), for the word "claims", the words "claims, as may be specified" shall be substitutedamendment of section 161012 in section 16 of the principal act, in sub-section (5), for the words "shall not exceed thirty days from date of his appointment", the words and figures "shall continue till the date of appointment of the resolution professional under section 22" shall be substituted13 in section 17 of the principal act, in sub-section (2),—amendment of section 1715(i) in clause (d), for the words "may be specified", the words "may be specified; and" shall be substituted;(ii) after clause (d), the following clause shall be inserted, namely:—"(e) be responsible for complying with the requirements under any law for the time being in force on behalf of the corporate debtor"20amendment of section 1814 in section 18 of the principal act, in the explanation, for the word"sub-section", the word "section" shall be substituted15 in section 21 of the principal act,—amendment of section 21(i) in sub-section (2),—25(a) in the proviso, for the words "related party to whom a corporate debtor owes a financial debt", the words, brackets, figures and letter "financial creditor or the authorised representative of the financial creditor referred to in sub-section (6) or sub-section (6a) or sub-section (5) of section 24, if it is a related party of the corporate debtor," shall be substituted;(b) after the proviso, the following proviso shall be inserted, namely:—30"provided further that the first proviso shall not apply to a financial creditor, regulated by a financial sector regulator, if it is a related party of the corporate debtor solely on account of conversion or substitution of debt into equity shares or instruments convertible into equity shares, prior to the insolvency commencement date";35(ii) in sub-section (3), for the word "where", the words, brackets, figures and letter "subject to sub-sections (6) and (6a), where" shall be substituted;(iii) in sub-section (6), in the opening portion, the words "or issued as securities" shall be omitted;40(iv) after sub-section (6), the following sub-sections shall be inserted, namely:—"(6a) where a financial debt—45(a) is in the form of securities or deposits and the terms of the financial debt provide for appointment of a trustee or agent to act as authorised representative for all the financial creditors, such trustee or agent shall act on behalf of such financial creditors;5(b) is owed to a class of creditors exceeding the number as may be specified, other than the creditors covered under clause (a) or sub-section (6), the interim resolution professional shall make an application to the adjudicating authority along with the list of all financial creditors, containing the name of an insolvency professional, other than the interim resolution professional, to act as their authorised representative who shall be appointed by the adjudicating authority prior to the first meeting of the committee of creditors;10(c) is represented by a guardian, executor or administrator, such person shall act as authorised representative on behalf of such financial creditors, and such authorised representative under clause (a) or clause (b) or clause (c) shall attend the meetings of the committee of creditors, and vote on behalf of each financial creditor to the extent of his voting share15(6b) the remuneration payable to the authorised representative—(i) under clauses (a) and (c) of sub-section (6a), if any, shall be as per the terms of the financial debt or the relevant documentation; and(ii) under clause (b) of sub-section (6a) shall be as specified which shall form part of the insolvency resolution process costs";20(v) for sub-sections (7) and (8), the following sub-sections shall be substituted, namely:—25"(7) the board may specify the manner of voting and the determining of the voting share in respect of financial debts covered under sub-sections (6) and (6a)(8) save as otherwise provided in this code, all decisions of the committee of creditors shall be taken by a vote of not less than fifty-one per cent of voting share of the financial creditors:30provided that where a corporate debtor does not have any financial creditors, the committee of creditors shall be constituted and shall comprise of such persons to exercise such functions in such manner as may be specified" 16 in section 22 of the principal act,—amendment of section 2235(a) in sub-section (2), for the word, "seventy-five", the word"sixty-six" shall be substituted;(b) in sub-section (3),—(i) in clause (a), after the words "resolution professional", the words "subject to a written consent from the interim resolution professional in the specified form" shall be inserted;40(ii) in clause (b), after the words "appointment of the proposed resolution professional", the words "along with a written consent from the proposed resolution professional in the specified form" shall be insertedamendment of section 234517 in section 23 of the principal act, in sub-section (1), the following proviso shall be inserted, namely:—"provided that the resolution professional shall, if the resolution plan under sub-section (6) of section 30 has been submitted, continue to manage the operations of the corporate debtor after the expiry of the corporate insolvency resolution process period until an order is passed by the adjudicating authority under section 31" 18 in section 24 of the principal act, —amendment of section 245(i) in sub-section (3), in clause (a), for the words "committee of creditors", the words, brackets, figures and letter "committee of creditors, including the authorised representatives referred to in sub-sections (6) and (6a) of section 21and sub-section (5)" shall be substituted;10(ii) in sub-section (5), for the words "any creditor", the words, brackets,figures and letters "subject to sub-sections (6), (6a) and (6b) of section 21, anycreditor" shall be substituted19 after section 25 of the principal act, the following section shall be inserted, namely:-—15insertion of new section 25a rights and duties of authorised representative of financial creditors'25a (1) the authorised representative under sub-section (6) or sub-section (6a) of section 21 or sub-section (5) of section 24 shall have the right to participate and vote in meetings of the committee of creditors on behalf of the financial creditor he represents in accordance with the prior voting instructions of such creditors obtained through physical or electronic means20(2) it shall be the duty of the authorised representative to circulate the agenda and minutes of the meeting of the committee of creditors to the financial creditor he represents (3) the authorised representative shall not act against the interest of the financial creditor he represents and shall always act in accordance with their prior instructions:25provided that if the authorised representative represents several financialcreditors, then he shall cast his vote in respect of each financial creditor in accordance with instructions received from each financial creditor, to the extent of his voting share:30provided further that if any financial creditor does not give priorinstructions through physical or electronic means, the authorised representative shall abstain from voting on behalf of such creditor35 (4) the authorised representative shall file with the committee of creditors any instructions received by way of physical or electronic means, from the financial creditor he represents, for voting in accordance therewith, to ensure that the appropriate voting instructions of the financial creditor he represents is correctly recorded by the interim resolution professional or resolution professional, as the case may beexplanation—for the purposes of this section, the "electronic means"shall be such as may be specified'40amendment of section 2720 in section 27 of the principal act, for sub-section (2), the following sub-section shall be substituted, namely:—"(2) the committee of creditors may, at a meeting, by a vote of sixty-six per cent of voting shares, resolve to replace the resolution professional appointed under section 22 with another resolution professional, subject to a written consent from the proposed resolution professional in the specified form"45amendment of section 2821 in section 28 of the principal act, in sub-section (3), for the word,"seventy-five", the word "sixty-six" shall be substitutedamendment of section 29a510 of 194910152025303540 455022 in section 29a of the principal act,—(i) in clause (c),—(a) for the words "has an account,", the words "at the time of submission of the resolution plan has an account," shall be substituted;(b) after the words and figures "the banking regulation act, 1949", the words "or the guidelines of a financial sector regulator issued under any other law for the time being in force," shall be inserted;(c) after the proviso, the following shall be inserted, namely:— 'provided further that nothing in this clause shall apply to a resolution applicant where such applicant is a financial entity and is not a related party to the corporate debtorexplanation i—for the purposes of this proviso, the expression "related party" shall not include a financial entity, regulated by a financial sector regulator, if it is a financial creditor of the corporate debtor and is a related party of the corporate debtor solely on account of conversion or substitution of debt into equity shares or instruments convertible into equity shares, prior to the insolvency commencement dateexplanation ii—for the purposes of this clause, where a resolution applicant has an account, or an account of a corporate debtor under the management or control of such person or of whom such person is a promoter, classified as non-performing asset and such account was acquired pursuant to a prior resolution plan approved under this code, then, the provisions of this clause shall not apply to such resolution applicant for a period of three years from the date of approval of such resolution plan by the adjudicating authority under this code;'; (ii) for clause (d), the following clause shall be substituted, namely:—"(d) has been convicted for any offence punishable with imprisonment—(i) for two years or more under any act specified under the twelfth schedule; or(ii) for seven years or more under any other law for the time being in force: provided that this clause shall not apply to a person after the expiry of a period of two years from the date of his release from imprisonment:provided further that this clause shall not apply in relation to a connected person referred to in clause (iii) of explanation i;";(iii) in clause (e), the following proviso shall be inserted, namely:—"provided that this clause shall not apply in relation to a connected person referred to in clause (iii) of explanation i;";(iv) in clause (g), the following proviso shall be inserted, namely:—"provided that this clause shall not apply if a preferential transaction, undervalued transaction, extortionate credit transaction or fraudulent transaction has taken place prior to the acquisition of the corporate debtor by the resolution applicant pursuant to a resolution plan approved under this code or pursuant to a scheme or plan approved by a financial sector regulator or a court, and such resolution applicant has not otherwise contributed to the preferential transaction, undervalued transaction, extortionate credit transaction or fraudulent transaction;";5(v) in clause (h),—| ( | a | ) for the words "an enforceable guarantee", the words "a ||------------------------------------------------------------------|-----|------------------------------------------------------------|| guarantee" shall be substituted; | | || 10 | | || ( | b | ) after the words "under this code", the words "and such || guarantee has been invoked by the creditor and remains unpaid in | | || full or part" shall be inserted; | | |(vi) in clause (i), for the words "has been", the word "is" shall be substituted;(vii) the explanation occurring after clause (j) shall be numbered as explanation i, and in explanation i as so numbered, for the proviso, the following provisos shall be substituted, namely:—15'provided that nothing in clause (iii) of explanation i shall apply toa resolution applicant where such applicant is a financial entity and is not a related party of the corporate debtor:20provided further that the expression "related party" shall not include a financial entity, regulated by a financial sector regulator, if it is a financial creditor of the corporate debtor and is a related party of the corporate debtor solely on account of conversion or substitution of debt into equity shares or instruments convertible into equity shares, prior to the insolvency commencement date;'; (viii) after explanation i as so numbered, the following explanation shall be inserted, namely:—25'explanation ii—for the purposes of this section, "financial entity"shall mean the following entities which meet such criteria or conditions as the central government may, in consultation with the financial sector regulator, notify in this behalf, namely:—| ( | a | ) a scheduled bank; ||-------------------------------------------------------------------------|-----|------------------------------------------------------------------|| 30 | | || 35 | | || ( | b | ) any entity regulated by a foreign central bank or a securities || market regulator or other financial sector regulator of a jurisdiction | | || outside india which jurisdiction is compliant with the financial action | | || task force standards and is a signatory to the international | | || organisation of securities commissions multilateral memorandum | | || of understanding; | | || 40 | | || 42 of 1999 | | || ( | c | ) any investment vehicle, registered foreign institutional || investor, registered foreign portfolio investor or a foreign venture | | || capital investor, where the terms shall have the meaning assigned to | | || them in regulation 2 of the foreign exchange management (transfer | | || or issue of security by a person resident outside india) regulations, | | || 2017 made under the foreign exchange management act, 1999; | | || ( | d | ) an asset reconstruction company registered with the reserve || bank of india under section 3 of the securitisation and reconstruction | | || of financial assets and enforcement of security interest act, 2002; | | |4554 of 2002(e) an alternate investment fund registered with the securities and exchange board of india;(f) such categories of persons as may be notified by the central government'23 in section 30 of the principal act,—amendment of section 30(i) in sub-section (1), after the words "resolution plan", the words, figures and letter "along with an affidavit stating that he is eligible under section 29a" shall be inserted;(ii) in sub-section (2),—5 (a) in clauses (a) and (b), for the word "repayment" at both the places where it occurs, the word "payment" shall be substituted;(b) after clause (f), the following explanation shall be inserted, namely:—1018 of 2013"explanation—for the purposes of clause (e), if any approval of shareholders is required under the companies act, 2013 or any other law for the time being in force for the implementation of actions under the resolution plan, such approval shall be deemed to have been given and it shall not be a contravention of that act or law";15(iii) in sub-section (4),—(a) for the word "seventy-five", the word "sixty-six" shall be substituted;(b) after the third proviso, the following proviso shall be inserted, namely:—20ord of 2018"provided also that the eligibility criteria in section 29a as amended by the insolvency and bankruptcy code (amendment) ordinance, 2018 shall apply to the resolution applicant who has not submitted resolution plan as on the date of commencement of the insolvency and bankruptcy code (amendment) ordinance, 2018"2524 in section 31 of the principal act,—amendment of section 31(a) in sub-section (1), the following proviso shall be inserted, namely:—"provided that the adjudicating authority shall, before passing an order for approval of resolution plan under this sub-section, satisfy that the resolution plan has provisions for its effective implementation";30(b) after sub-section (3), the following sub-section shall be inserted, namely:—35"(4) the resolution applicant shall, pursuant to the resolution plan approved under sub-section (1), obtain the necessary approval required under any law for the time being in force within a period of one year from the date of approval of the resolution plan by the adjudicating authority under sub-section (1) or within such period as provided for in such law, whichever is later:12 of 200340provided that where the resolution plan contains a provision for combination as referred to in section 5 of the competition act, 2002, the resolution applicant shall obtain the approval of the competition commission of india under that act prior to the approval of such resolution plan by the committee of creditors"amendment of section 334525 in section 33 of the principal act, in sub-section (2), after the words "decision of the committee of creditors", the words "approved by not less than sixty-six per cent of the voting share" shall be inserted26 in section 34 of the principal act,—amendment of section 34(a) in sub-section (1), for the words and figures "chapter ii shall", the words and figures "chapter ii shall, subject to submission of a written consent by the resolution professional to the adjudicatory authority in specified form," shall be substituted;5(b) in sub-section (4),—(i) in clause (b), for the words "in writing", the words "in writing; or"shall be substituted;(ii) after clause (b), the following clause shall be inserted, namely:—10"(c) the resolution professional fails to submit written consent under sub-section (1)";(c) in sub-section (5), for the word, brackets and letter "clause (a)", the words, brackets and letters "clauses (a) and (c)" shall be substituted;15(d) in sub-section (6), after the words "another insolvency professional", the words "along with written consent from the insolvency professional in the specified form," shall be insertedamendment of section 4227 in section 42 of the principal act, after the words "of the liquidator", the words "accepting or" shall be insertedamendment of section 4528 in section 45 of the principal act, in sub-section (1), the words and figures"of section 43" shall be omitted2029 in section 60 of the principal act,—amendment of section 60(a) in sub-section (2), for the words "bankruptcy of a personal guarantor of such corporate debtor", the words "liquidation or bankruptcy of a corporate guarantor or personal guarantor, as the case may be, of such corporate debtor" shall be substituted;25(b) in sub-section (3), for the words "bankruptcy proceeding of a personal guarantor of the corporate debtor", the words "liquidation or bankruptcy proceeding of a corporate guarantor or personal guarantor, as the case may be, of the corporate debtor" shall be substituted30amendment of section 6930 in section 69 of the principal act, for the words "on or after the insolvency commencement date, if", the word "if" shall be substituted31 in section 76 of the principal act,—amendment of section 76(a) in the marginal heading, for the word "repayment", the word "payment"shall be substituted;35(b) in clause (a), for the word "repayment", the word "payment" shall be substituted 32 in section 196 of the principal act, in sub-section (1),—amendment of section 196(i) after clause (a), the following clause shall be inserted namely:—40"(aa) promote the development of, and regulate, the working and practices of, insolvency professionals, insolvency professional agencies and information utilities and other institutions, in furtherance of the purposes of this code;"; (ii) in clause (c), for the words "for the registration", the words "for carrying out the purposes of this code, including fee for registration and renewal" shall be substituted45amendment of section 23133 in section 231 of the principal act, for the words "adjudicating authority" at both the places where they occur, the words "adjudicating authority or the board" shall be substituted534 after section 238 of the principal act, the following section shall be inserted, namely:—insertion of new section 238a36 of 1963limitation "238a the provisions of the limitation act, 1963 shall, as far as may be, apply to the proceedings or appeals before the adjudicating authority, the national company law appellate tribunal, the debt recovery tribunal or the debt recovery appellate tribunal, as the case may be"1035 in section 239 of the principal act, in sub-section (2), after clause (e), the following clause shall be inserted, namely:—amendment of section 239"(ea) other proof confirming that there is no payment of an unpaid operational debt by the corporate debtor or such other information under clause (e) of sub-section (3) of section 9;"| 36 ||------------|| 15 || amendment || of section || 240 |(i) clause (g) shall be omitted; (ii) after clause (j), the following clause shall be inserted, namely:—(ja) the last date for submission of claims under clause (c) of sub-section (1) of section 15;";20(iii) after clause (n), the following clauses shall be inserted, namely:—"(na) the number of creditors within a class of creditors under clause (b) of sub-section (6a) of section 21;(nb) the remuneration payable to authorised representative under clause (ii) of the proviso to sub-section (6b) of section 21;25(nc) the manner of voting and determining the voting share in respect of financial debts under sub-section (7) of section 21;"37 after section 240 of the principal act, the following section shall be inserted, namely:—insertion of new section 240a30'240a (1) notwithstanding anything to the contrary contained in this code, the provisions of clauses (c) and (h) of section 29a shall not apply to the resolution applicant in respect of corporate insolvency resolution process of any micro, small and medium enterprisesapplication of this code to micro, small and medium enterprises(2) subject to sub-section (1), the central government may, in the public interest, by notification, direct that any of the provisions of this code shall—35(a) not apply to micro, small and medium enterprises; or(b) apply to micro, small and medium enterprises, with such modifications as may be specified in the notification40(3) a draft of every notification proposed to be issued under sub-section (2), shall 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(4) if both houses agree in disapproving the issue of notification or both houses agree in making any modification in the notification, the notification shall not be issued or shall be issued only in such modified form as may be agreed upon by both the houses, as the case may be(5) the period of thirty days referred to in sub-section (3) shall not include any period during which the house referred to in sub-section (4) is prorogued or adjourned for more than four consecutive days(6) every notification issued under this section shall be laid, as soon as may be after it is issued, before each house of parliament5explanation—for the purposes of this section, the expression "micro, small and medium enterprises" means any class or classes of enterprises classified as such under sub-section (1) of section 7 of the micro, small and medium enterprises development act, 2006'27 of 200610insertion of new schedule38 after the eleventh schedule to the principal act, the following schedule shall be inserted, namely:— "the twelfth schedule(see clause (d) of section 29a) acts for the purposes of clause (d) of section 29a (1) the foreign trade (development and regulation) act, 1922 (22 of 1922);15(2) the reserve bank of india act, 1934 (2 of 1934); (3) the central excise act, 1944 (1 of 1944); (4) the prevention of food adulteration act, 1954 (37 of 1954); (5) the essential commodities act, 1955 (10 of 1955); (6) the securities contracts (regulation) act, 1956 (42 of 1956);20(7) the income-tax act, 1961 (43 of 1961); (8) the customs act, 1962 (52 of 1962); (9) the water (prevention and control of pollution) act, 1974 (6 of 1974); (10) the conservation of foreign exchange and prevention of smuggling activities act, 1974 (52 of 1974);25(11) the air (prevention and control of pollution) act, 1981 (14 of 1981); (12) the sick industrial companies (special provisions) act, 1985 (1 of 1986); (13) the environment (protection) act, 1986 (29 of 1986); (14) the prohibition of benami property transactions act, 1988 (45 of 1988); (15) the prevention of corruption act, 1988 (49 of 1988);30(16) the securities and exchange board of india act, 1992 (15 of 1992); (17) the foreign exchange management act, 1999 (42 of 1999); (18) the competition act, 2002 (12 of 2003); (19) the prevention of money-laundering act, 2002 (15 of 2003);35(20) the limited liability partnership act, 2008 (6 of 2009); (21) the foreign contribution (regulation) act, 2010 (42 of 2010); (22) the companies act, 2013 (18 of 2013) or any previous company law;(23) the black money (undisclosed foreign income and assets) and imposition of tax act, 2015 (22 of 2015);(24) the insolvency and bankruptcy code, 2016 (31 of 2016);5(25) the central goods and services tax act, 2017 (12 of 2017) and respective state acts imposing state goods and services tax;(26) such other acts as may be notified by the central governmentevery notification issued under this schedule shall be laid, as soon as may be after it is issued, before each house of parliament"10amendment of section 434 of act 18 of 201339 in section 434 of the companies act, 2013, [as substituted by paragraph 34of the eleventh schedule to the insolvency and bankruptcy code, 2016], in sub-section (1), in clause (c), after the proviso, the following proviso shall be inserted, namely:—15"provided further that any party or parties to any proceedings relating to the winding up of companies pending before the any court immediately before the commencement of the insolvency and bankruptcy code (amendment) ordinance), 2018, may file an application for transfer of such proceedings and the court may by order transfer such proceedings to the tribunal and the proceedings so transferred shall be dealt with by the tribunal as an application for initiation of corporate insolvency resolution process under the insolvency and bankruptcy code, 2016"31 of 201620repeal and savingsord 6 of 201840 (1) the insolvency and bankruptcy code (amendment) ordinance, 2018 is hereby repealed31 of 201625(2) notwithstanding such repeal, anything done or any action taken under the insolvency and bankruptcy code, 2016, as amended by the said ordinance, shall be deemed to have been done or taken under the corresponding provisions of the said code, as amended by this act statement of objects and reasonsthe insolvency and bankruptcy code, 2016 (the code) was enacted, inter alia, to consolidate and amend the laws relating to reorganisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner the provisions relating to insolvency resolution for corporate persons (part ii of the code), regulation of insolvency professionals, agencies, information utilities and establishment of the insolvency and bankruptcy board of india (the board) (part iv of the code) and miscellaneous provisions (part v of the code) have been brought into force, in phases part iii of the code, which deals with insolvency resolution and bankruptcy for individuals and partnership firms is yet to be commenced2 during the consideration and passing of the insolvency and bankruptcy code(amendment) act, 2018 in parliament, a consensus had emerged that further fine tuning of the code would be requiredthe government constituted an insolvency law committee (the committee) to review the functioning and implementation of the code the recommendations of the committee has been examined by the government and it was accordingly decided to amend the insolvency and bankruptcy code, 20163 since parliament was not in session and immediate action was required to be taken, the insolvency and bankruptcy code (amendment) ordinance, 2018 was promulgated by the president on the 6th day of june, 20184the insolvency and bankruptcy code (second amendment) bill, 2018 which seeks to replace the insolvency and bankruptcy code (amendment) ordinance, 2018, inter alia, provide for the followings, namely:—(a) insertion of an explanation underclause (8) of section 5 clarifying that any amount raised from an allottee under a real estate project shall be deemed to be an amount having a commercial effect of borrowing;(b) substitution of sub-section (3) of section 10 requiring the corporate debtor to furnish along with application for initiation of corporate insolvency resolution process a special resolution passed by the shareholder of the corporate debtor or the resolution passed by at least three-fourth of the total number of partners of the corporate debtor, as the case may be;(c) insertion of new section 12a for permitting withdrawal of application admitted for initiation of insolvency resolution process by adjudicating authority, on an application made by the applicant with the approval of ninety per cent of voting share of committee of creditors;(d) amendment of section 14 to clarify that the moratorium shall not apply to a personal guarantor or a corporate guarantor to a corporate debtor;(e) amendment of section 21 to provide for appointment of authorised representative by financial creditors and to provide for rights and duties of such authorised representative;(f) amendment of section 29a, inter alia, to provide—(i) that clause (c) relating to non-performing asset shall not apply to a financial entity and to a resolution applicant who has acquired a distressed asset with a non-performing asset account for a period of three years from the date of such acquisition;(ii) for disqualification of person convicted for any offence specified under the twelfth schedule and also to provide that such disqualification shall not apply to a person after the expiry of two years from the date of his release from the imprisonment;(iii) for exemption from disqualification where any preferential, undervalued, extortionate credit or fraudulent transactions had taken place prior to the acquisition of the corporate debtor by the resolution applicant pursuant; (g) amendment of section 31 to provide that the resolution applicant shall obtain necessary approval required under any law for the time being in force within the period specified therein;(h) reduction of voting threshold for various decisions of the committee of creditors to sixty-six per cent for important decisions and fifty-one per cent for routine decisions;(i) amendment of section 196 to widen the scope of functions of the board to promote the development of, and regulate the working and practices of, certain professionals under the code;(j) insertion of new section 238a to provide that the limitation act, 1963 shall apply to the proceedings or appeals under the code;(k) insertion of a new section 240a by which the application of clauses (c) and(h) of section 29a is exempted for the resolution applicants in respect of corporate insolvency resolution process of micro, small and medium enterprises it also confers power upon the central government to exempt micro, small and medium enterprises in public interest from application of any other provisions of the code5 the notes on clauses explain in detail the various provisions of the bill 6 the bill seeks to achieve the above objectivespiyush goyalthe 18th july, 2018 notes on clausesclause 1 of the bill provides for the short title and commencement clause 2 of the bill seeks to amend clause (12) of section 3 of the code which provides for the definition of default by substituting the word "repaid" with "paid" to have a wider and more relevant meaningclause 3 of the bill seeks to insert a new clause (5a) in section 5 of the code to define"corporate guarantor" so as to mean a corporate person who is the surety in a contract of guarantee to a corporate debtorit further seeks to insert an explanation in sub-clause (f) of clause (8) to the effect that any amount raised from an allottee under a real estate project shall be deemed to an amount having the commercial effect of a debt and to define the expression "allottee" and "real estate project"it also seeks to insert a proviso in clause (12) to clarify that where the interim resolution professional is not appointed in the order admitting application for initiation of insolvency resolution process, the insolvency commencement date shall be date on which the interim resolution professional is appointedit also seeks to substitute the word "repayment" with "payment" to have a wider and more relevant meaningit also seeks to insert new clause (24a) to define "related party" in relation to an individual as the same was not expressly defined in the codeclause 4 of the bill seeks to amend sub-section (1) of section 7 to enable the central government to notify any other person to file an application on behalf of financial creditor to initiate corporate insolvency resolution processclause 5 of the bill seeks to amend sub-section (2) of section 8 to include such disputes which are not pending in a suit or arbitration proceedings besides substituting the word "repayment" with "payment" to have a wider and more relevant meaningclause 6 of the bill seeks to amend sub-section (3) of section 9 of the code to make optional the present mandatory condition of filing certificate from financial institutions maintaining accounts of operational creditor to prove non-payment of operational debt, besides providing other means of proving non-payment of operational debt and in sub-section (5)seeks to substitute the word "repayment" with "payment"clause 7 of the bill seeks to substitute sub-section (3) of section 10 of the code to provide for the requirement of special resolution passed by the shareholders of the corporate debtor or resolution passed by at least three-fourth of the total number of partners of the corporate debtor, as the case may be, for initiation of corporate insolvency resolution process by corporate applicant; and further seeks to amend sub-section (4) to provide that the presence or absence of pending disciplinary proceedings against the proposed resolution professional shall be a ground for acceptance or rejection of application for corporate insolvency resolution process filed by the corporate applicantclause 8 of the bill seeks to amend sub-section (2) of section 12 of the code to re-calibrate voting threshold from seventy-five per cent to sixty-six per cent for extension of corporate insolvency resolution process period by committee of creditorsclause 9 of the bill seeks to insert a new section 12a to allow the withdrawal of applications admitted under section 7, 9 or 10 with the approval of ninety per cent voting share of the committee of creditors in the manner as specifiedclause 10 of the bill seeks to substitute sub-section (3) of section 14 of the code to provide that the moratorium shall not apply to a surety in a contract of guarantee to a corporate debtor clause 11 of the bill seeks to amend section 15 of the code to confer power upon the board to specify the last date for submission of claimsclause 12 of the bill seeks to amend sub section (5) of section 16 of the code to allow interim resolution professional to continue till the appointment of the resolution professionalclause 13 of the bill seeks to amend section 17 of the code to provide that the interim resolution professional shall be responsible for complying with the statutory requirements under applicable laws while managing the affairs of the corporate debtorclause 14 of the bill seeks to amend section 18 of the code to substitute the word"sub-section" with "section" to correct an errorclause 15 of the bill seeks to amend section 21 of the code to provide for a mechanism to allow participation of security holders, deposit holders and all other classes of financial creditors which exceed a certain number, in meetings of committee of creditors through an authorised representative and provides for remuneration payable to such authorised representative; and it further seeks to confer power upon the board to specify the manner of voting and determining of voting share in respect of financial debts and to provide that all decisions of the committee of creditors, save as otherwise provided, shall be taken by a vote of not less than fifty-one per cent of voting share of the financial creditors; it also provides that where a corporate debtor does not have any financial creditors, the committee of creditors shall be constituted consisting of such persons and exercise such function in such manner as may be specifiedclause 16 of the bill seeks to amend section 22 of the code to provide for reduced voting threshold of sixty-six per cent in place of seventy-five per cent for obtaining the approval of the committee of creditors for appointment of resolution professional; and further seeks to amend sub-section (3) so as to require a written consent from the interim resolution professional in specified form before his appointmentclause 17 of the bill seeks to amend section 23 of the code to provide that the resolution professional shall continue to manage the operations of the corporate debtor after the expiry of corporate insolvency resolution process period until an order has been passed by the adjudicating authority under section 31clause 18 of the bill seeks to amend section 24 of the code to provide for serving of notice of meeting by the resolution professional and voting share to authorised representative as provided in section 21clause 19 of the bill seeks to insert a new section 25a to provide for rights and duties of authorised representative of financial creditorsclause 20 of the bill seeks to amend section 27 of the code to substitute sub-section (2) for enabling the committee of creditors to replace the existing resolution professional with another resolution professional by a vote of sixty-six per cent of voting share instead of seventy-five per cent, subject to a written consent from the latterclause 21 of the bill seeks to amend sub-section (3) of section 28 of the code to reduce the threshold for voting from seventy-five per cent to sixty-six per cent for approval of committee of creditors in respect certain actions provided in sub-section (1) thereofclause 22 of the bill seeks to amend section 29a of the code to provide a carve out for financial entities from being disqualified on account of non-performing asset, exemption for resolution applicant holding an non-performing asset account due to acquisition of a corporate debtor for a period of three years from the date of approval of the prior resolution plan by the adjudicating authority, restricting disqualification for conviction to offences as prescribed in schedule and disqualification period of two years from date of the release from imprisonment, disqualifications under clauses (d) and (e) shall not be apply to related parties of the resolution applicant, to extend the non-performing asset classification by including any other applicable laws, a carve out for the persons who acquired a corporate debtor under the code in which preferential, undervalued, fraudulent or extortionate credit transactions had taken place prior to such acquisition provided such person has not contributed to such transaction and a clarification that only guarantors where guarantee has been invoked by the creditor and remains unpaid in full or part by the guarantor are ineligibleclause 23 of the bill seeks to amend section 30 of the code to provide that a resolution applicant while submitting its resolution plan shall give an affidavit stating that it is eligible under section 29a it further seeks to amend sub-section (2) to provide that the resolution plan shall not be in contravention of any law for the time being in force the explanation is proposed to be inserted to provide that if any approval of shareholders is required under the companies act, 2013 or any other law for the time being in force for the implementation of actions under the resolution plan, such approval shall be deemed to have been given and it shall not be a contravention of that act or lawclause 24 of the bill seeks to amend section 31 of the code to provide that the adjudicating authority shall, before passing an order for approval of resolution plan satisfy that the resolution plan has provisions for its effective implementation and that the resolution applicant shall obtain the necessary approvals required within a period of one year from the date of approval of the resolution plan by the adjudicating authority or within such period as provided for in such law, whichever is later and where it contains a provisions for combination the approval of the competition commission of india shall be obtained prior to the approval of resolution plan by the committee of creditorsclause 25 of the bill seeks to amend section 33 of the code to provide a reduced threshold from seventy-five per cent to sixty-six per cent of voting share for obtaining the approval of the committee of creditors for making an application to the adjudicating authority to pass a liquidation orderclause 26 of the bill seeks to amend section 34 of the code so as to require a written consent of resolution professional in specified form for appointment as a liquidatorclause 27 of the bill seeks to amend section 42 of the code to provide clarity that appeal against the decision of accepting or rejecting of claims by liquidator may be filed before adjudicating authorityclause 28 of the bill seeks to amend section 45 of the code to omit certain words to bring clarityclause 29 of the bill seeks to amend section 60 of the code to provide that an application relating to the insolvency resolution or liquidation or bankruptcy of a corporate guarantor or personal guarantor, as the case may be, of such corporate debtor whose corporate insolvency resolution process or liquidation proceeding is pending before a national company law tribunal shall be filed before such national company law tribunal it further provides that an insolvency resolution process or liquidation or bankruptcy proceeding of a corporate guarantor or personal guarantor, as the case may be, of the corporate debtor pending in any court or tribunal shall stand transferred to the adjudicating authority dealing with corporate insolvency resolution process or liquidation proceeding of such corporate debtorclause 30 of the bill seeks to amend section 69 of the code to omit certain words to bring clarityclause 31 of the bill seeks to amend section 76 of the code so as to substitute the word "repayment" with "payment" in order to have a clarityclause 32 of the bill seeks to amend section 196 of the code so as to enable the board to promote the development of and regulate the working and practices of certain professionals and also to levy fees for carrying out the purposes of the code including the fee for registration and renewal of certain professionalsclause 33 of the bill seeks to amend section 231 of the code to insert the word"board" so as to include the board within the scope of bar of jurisdiction against certain actionsclause 34 of the bill seeks to insert a new section 238a to provide that the provisions of the limitation act, 1963 shall, as far as may be, apply to the proceedings or appeals before the adjudicating authority or the national company law appellate tribunal, the debt recovery tribunal or the debt recovery appellate tribunal, as the case may beclause 35 of the bill seeks to amend section 239 of the code so as to provide that the central government may make rules for matters relating to other proof confirming that there is no payment of an unpaid operational debt by the corporate or such other information under clause (e) of sub-section (3) of section 9clause 36 of the bill seeks to amend section 240 of the code so as to provide that the board may make regulations on certain matter provided thereinclause 37 of the bill seeks to insert a new section 240a to provide that the provisions of clauses (c) and (h) of section 29a shall not apply to the resolution applicant in respect of corporate insolvency resolution process of any micro, small and medium enterprises it further confers power upon the central government to direct by notification in the public interest that any provisions of the code shall not apply to micro, small and medium enterprises or apply to micro, small and medium enterprises with such modifications as may be specified in the notificationclause 38 of the bill seeks to insert the twelfth schedule to the code so as to provide a list of certain acts for the purpose of clause (d) of section 29a,with power to notify other act for the said purpose it further requires that every notification issued under this schedule shall be laid before each house of parliamentclause 39 of the bill seeks to amend section 434 of the companies act, 2013 (as substituted by the paragraph 34 of the eleventh schedule to the code) to provide that any party or parties to any proceedings relating to the winding up of companies pending before the any court immediately before the commencement of the insolvency and bankruptcy code (amendment) ordinance, 2018, may file an application for transfer of such proceedings and the court may by order transfer such proceedings to the tribunal and the proceedings so transferred shall be dealt with by the tribunal as an application for initiation of corporate insolvency resolution process under the insolvency and bankruptcy code, 2016clause 40 of the bill seeks to repeal the insolvency and bankruptcy code(amendment) ordinance, 2018 and provides for savings of action under the said ordinance financial memorandumthe provisions of the insolvency and bankruptcy (second amendment) bill, 2018will not involve any expenditure of recurring or non-recurring nature, on its enactment memorandum regarding delegated legislationclause 6 of the bill seeks to amend section 9 of the code which confers power upon the central government to prescribe the other proof of confirming that there is no payment of an unpaid operation debt by the corporate debtor or such other information under clause (e) of sub-section (1) of section 9clause 9 of the bill seeks to insert section 12a of the code to confer power upon the insolvency and bankruptcy board of india (the board) to specify the manner of withdrawal of applicationclause 11 of the bill seeks to amend clause (c) of sub-section (1) of section 15 of the code to confer power upon the board to specify the last date for submission of claimsclause 15 of the bill seeks to amend section 21 which confers power upon the board to specify under clause (b) of sub-section (6a) the number of creditors for making a class of creditors; under clause (ii) of sub-section (6b) the remuneration payable to the authorised representative under clause (b) of sub-section (6a); and (c) under sub-section (7) the manner of voting and the determining of the voting share in respect of financial debts covered under sub-sections (6) and (6a)clause 16 of the bill seeks to amend section 22 which confers power upon the board to specify the form for obtaining written consent from the interim resolution professional and proposed resolution professional respectivelyclause 19 of the bill seeks to insert section 25a of the code which confers power upon the board to specify the electronic means for participation and voting in meeting of committee of creditors by authorised representative on behalf of a financial creditorclause 20 of the bill seeks to substitute sub-section (2) of section 27 of the code to confer power upon the board to specify the form for obtaining written consent from the proposed resolution professionalclause 26 of the bill seeks to amend section 34 of the code to confer power upon the board to specify the form for obtaining written consent from the resolution professional2the matters in respect of which the rules or 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, of a normal charactermemorandum explaining the modifications contained in the bill to replace theinsolvency and bankruptcy code (amendment) ordinance, 2018the insolvency and bankruptcy code (second amendment) bill, 2018, which seeks to repeal and replace the insolvency and bankruptcy code (amendment) ordinance, 2018 (the ordinance), proposes to make the following modifications apart from modifications of consequential and drafting nature in the provisions contained in the ordinance, namely:—(a) in clause 3 of the bill, in section 5 of the insolvency and bankruptcy code, 2016 (the code), in clause (12), a proviso is inserted to the effect that where the interim resolution professional is not appointed in the order admitting application under sections 7,9 or 10, the insolvency commencement date shall be the date on which such interim resolution professional is appointed by the adjudicating authority;(b) in clause 9 of the bill, in section 12a of the code, the words "in such manner as may be prescribed" has been substituted by "in such manner as may be specified" enabling the board to frame regulations for specifying the manner of withdrawal of application admitted under sections 7, 9 or 10;(c) in clause 15 of the bill, in item (ii) of sub-section (6b) of section 21 of the code, the words "which shall be jointly borne by the financial creditors" has been substituted by "shall form part of the insolvency resolution process costs" to simplify the process as there would be huge number of creditors belonging to a class of creditors and unburden the class of creditors from further paying for the cost of interim resolution professional appointed as their authorised representative;(d) in clause 24 of the bill, in sub-section (4) of section 31 of the code, a new proviso is inserted "provided that where the resolution plan contains a provision for combination as referred to in section 5 of the competition act, 2002, the resolution applicant shall obtain the approval of the competition commission of india under that act prior to the approval of such resolution plan by the committee of creditors" so as to clarify that the approval for the combinations from competition commission of india has to be obtained prior to the approval of resolution plan by the adjudicating authority;(e) in clause 35 of the bill, relating to amendment of section 239, clause (fa) of sub-section (1) has been deleted;(f) in clause 38 of the bill, relating to the twelfth schedule to the code, after paragraph (26), the words "every notification issued under this section shall be laid, as soon as may be after it is issued, before each house of parliament" has been inserted so as to require the government to lay before parliament every notification made under the said schedule annexure extracts from the insolvency and bankruptcy code, 2016 (31 of 2016)| | | | | ||------|------|------|------|-----|definitions3 in this code, unless the context otherwise requires,—| | | | | ||------|------|------|------|-----|(12) "default" means non-payment of debt when whole or any part or instalment of the amount of debt has become due and payable and is not repaid by the debtor or the corporate debtor, as the case may be;| | | | | ||------|------|------|------|-----|definitions5 in this part, unless the context otherwise requires, —| | | | | ||------|------|------|------|-----|(8) "financial debt" means a debt along with interest, if any, which is disbursed against the consideration for the time value of money and includes—| | | | | ||------|------|------|------|-----|(f) any amount raised under any other transaction, including any forward sale or purchase agreement, having the commercial effect of a borrowing;| | | | | ||------|------|------|------|-----|(21) "operational debt" means a claim in respect of the provision of goods or services including employment or a debt in respect of the repayment of dues arising under any law for the time being in force and payable to the central government, any state government or any local authority;| | | | | ||------|------|------|------|-----|7 (1) a financial creditor either by itself or jointly with other financial creditors may file an application for initiating corporate insolvency resolution process against a corporate debtor before the adjudicating authority when a default has occurredinitiation of corporate insolvency resolution process by financial creditorexplanation—for the purposes of this sub-section, a default includes a default in respect of a financial debt owed not only to the applicant financial creditor but to any other financial creditor of the corporate debtor| | | | | ||------|------|------|------|-----|8 (1) insolvency resolution by operational creditor(2) the corporate debtor shall, within a period of ten days of the receipt of the demand notice or copy of the invoice mentioned in sub-section (1) bring to the notice of the operational creditor—(a) existence of a dispute, if any, and record of the pendency of the suit or arbitration proceedings filed before the receipt of such notice or invoice in relation to such dispute;(b) the repayment of unpaid operational debt—(i) by sending an attested copy of the record of electronic transfer of the unpaid amount from the bank account of the corporate debtor; or (ii) by sending an attested copy of record that the operational creditor has encashed a cheque issued by the corporate debtor explanation —for the purposes of this section, a "demand notice" means a notice served by an operational creditor to the corporate debtor demanding repayment of the operational debt in respect of which the default has occurred 9 (1) (3) the operational creditor shall, along with the application furnish— application for initiation of corporate insolvency resolution process by operational creditor(c) a copy of the certificate from the financial institutions maintaining accounts of the operational creditor confirming that there is no payment of an unpaid operational debt by the corporate debtor; and(d) such other information as may be specified (5) the adjudicating authority shall, within fourteen days of the receipt of the application under sub-section (2), by an order—(i) admit the application and communicate such decision to the operational creditor and the corporate debtor if,— (b) there is no repayment of the unpaid operational debt; (ii) reject the application and communicate such decision to the operational creditor and the corporate debtor, if— (b) there has been repayment of the unpaid operational debt; 10 (1) (3) the corporate applicant shall, along with the application furnish the information relating to—initiation of corporate insolvency resolution process by financial creditor(a) its books of account and such other documents relating to such period as may be specified; and(b) the resolution professional proposed to be appointed as an interim resolution professional (4) the adjudicating authority shall, within a period of fourteen days of the receipt of the application, by an order—(a) admit the application, if it is complete; or(b) reject the application, if it is incomplete:provided that adjudicating authority shall, before rejecting an application, give a notice to the applicant to rectify the defects in his application within seven days from the date of receipt of such notice from the adjudicating authority 12 (1) time-limit for completion of insolvency resolution process(2) the resolution professional shall file an application to the adjudicating authorityto extend the period of the corporate insolvency resolution process beyond one hundred and eighty days, if instructed to do so by a resolution passed at a meeting of the committee of creditors by a vote of seventy-five per cent of the voting shares moratorium14 (1) (3) the provisions of sub-section (1) shall not apply to such transactions as may be notified by the central government in consultation with any financial sector regulator| | | | | ||------|------|------|------|-----|15 (1) the public announcement of the corporate insolvency resolution process under the order referred to in section 13 shall contain the following information, namely:—| | | | | ||------|------|------|------|-----|(c) the last date for submission of claims;public announcement of corporate insolvency resolution process 16 (1) (5) the term of the interim resolution professional shall not exceed thirty days from date of his appointmentappointment and tenure of interim resolution professional17 (1) (2) the interim resolution professional vested with the management of the corporate debtor shall—| ||---------------|| management || of affairs of || corporate || debtor by || interim || resoluton || professional |(d) have the authority to access the books of account, records and other relevant documents of corporate debtor available with government authorities, statutory auditors, accountants and such other persons as may be specified 18 the interim resolution professional shall perform the following duties, namely: —| ||---------------|| duties of || interim || resolution || professional |explanation—-for the purposes of this sub-section, the term "assets" shall not include the following, namely:—| | | | | | | | | ||--------------|-----|----|----|------|------|------|------|-----|| 21 | ( | 1 | ) | | | | | || committee of | | | | | | | | || creditors | | | | | | | | |(2) the committee of creditors shall comprise all financial creditors of the corporate debtor:provided that a related party to whom a corporate debtor owes a financial debt shall not have any right of representation, participation or voting in a meeting of the committee of creditors(3) where the corporate debtor owes financial debts to two or more financial creditors as part of a consortium or agreement, each such financial creditor shall be part of the committee of creditors and their voting share shall be determined on the basis of the financial debts owed to them (6) where the terms of the financial debt extended as part of a consortium arrangement or syndicated facility or issued as securities provide for a single trustee or agent to act for all financial creditors, each financial creditor may— (7) the board may specify the manner of determining the voting share in respect of financial debts issued as securities under sub-section (6)(8) all decisions of the committee of creditors shall be taken by a vote of not less than seventy-five per cent of voting share of the financial creditors:provided that where a corporate debtor does not have any financial creditors, the committee of creditors shall be constituted and comprise of such persons to exercise such functions in such manner as may be specified by the board 22 (1) appointment of resolution professional(2) the committee of creditors, may, in the first meeting, by a majority vote of not less than seventy-five per cent of the voting share of the financial creditors, either resolve to appoint the interim resolution professional as a resolution professional or to replace the interim resolution professional by another resolution professional(3) where the committee of creditors resolves under sub-section (2)— (a) to continue the interim resolution professional as resolution professional, it shall communicate its decision to the interim resolution professional, the corporate debtor and the adjudicating authority; or (b) to replace the interim resolution professional, it shall file an application before the adjudicating authority for the appointment of the proposed resolution professional 24 (1) meeting of committee of creditors(3) the resolution professional shall give notice of each meeting of the committee of creditors to—(a) members of committee of creditors; (5) any creditor who is a member of the committee of creditors may appoint an insolvency professional other than the resolution professional to represent such creditor in a meeting of the committee of creditors: provided that the fees payable to such insolvency professional representing any individual creditor will be borne by such creditor 27 (1) replacement of resolution professional by committee of creditors (2) the committee of creditors may, at a meeting, by a vote of seventy-five per centof voting shares, propose to replace the resolution professional appointed under section 22 with another resolution professional| | | | | ||------|------|------|------|-----|28 (1) (3) no action under sub-section (1) shall be approved by the committee of creditors unless approved by a vote of seventy-five per cent of the voting sharesapproval of committee of creditors for certain actions 29a a person shall not be eligible to submit a resolution plan, if such person, or any other person acting jointly or in concert with such person—persons not eligible to be resolution applicant 10 of 1949(c) has an account, or an account of a corporate debtor under the management or control of such person or of whom such person is a promoter, classified as nonperforming asset in accordance with the guidelines of the reserve bank of india issued under the banking regulation act, 1949 and at least a period of one year has lapsed from the date of such classification till the date of commencement of the corporate insolvency resolution process of the corporate debtor:provided that the person shall be eligible to submit a resolution plan if such person makes payment of all overdue amounts with interest thereon and charges relating to non-performing asset accounts before submission of resolution plan;(d) has been convicted for any offence punishable with imprisonment for two years or more; (h) has executed an enforceable guarantee in favour of a creditor in respect of a corporate debtor against which an application for insolvency resolution made by such creditor has been admitted under this code;(i) has been subject to any disability, corresponding to clauses (a) to (h), under any law in a jurisdiction outside india; or(j) has a connected person not eligible under clauses (a) to (i) explanation—for the purposes of this clause, the expression "connected person" means—(i) any person who is the promoter or in the management or control of the resolution applicant; or (ii) any person who shall be the promoter or in management or control of the business of the corporate debtor during the implementation of the resolution plan; or(iii) the holding company, subsidiary company, associate company or related party of a person referred to in clauses (i) and (ii):provided that nothing in clause (iii) of this explanation shall apply to—(a) a scheduled bank; or54 of 2002(b) an asset reconstruction company registered with the reserve bank of india under section 3 of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002; or (c) an alternate investment fund registered with the securitiesand exchange board of india 30 (1) a resolution applicant may submit a resolution plan to the resolution professional prepared on the basis of the information memorandumsubmission of resolution plan(2) the resolution professional shall examine each resolution plan received by him to confirm that each resolution plan—(a) provides for the payment of insolvency resolution process costs in a manner specified by the board in priority to the repayment of other debts of the corporate debtor; (b) provides for the repayment of the debts of operational creditors in such manner as may be specified by the board which shall not be less than the amount to be paid to the operational creditors in the event of a liquidation of the corporate debtor under section 53; (f) conforms to such other requirements as may be specified by the board (4) the committee of creditors may approve a resolution plan by a vote of not less than seventy-five per cent of voting share of the financial creditors, after considering its feasibility and viability, and such other requirements as may be specified by the board: provided also that nothing in the second proviso shall be construed as extension of period for the purposes of the proviso to sub-section (3) of section 12, and the corporate insolvency resolution process shall be completed within the period specified in that sub-section chapter iii liquidation process33 (1) initation of liquidation(2) where the resolution professional, at any time during the corporate insolvency resolution process but before confirmation of resolution plan, intimates the adjudicating authority of the decision of the committee of creditors to liquidate the corporate debtor, the adjudicating authority shall pass a liquidation order as referred to in sub-clauses (i), (ii)and (iii) of clause (b) of sub-section (1) appointment of liquidator and fee to be paid34(1) where the adjudicating authority passes an order for liquidation of the corporate debtor under section 33, the resolution professional appointed for the corporate insolvency resolution process under chapter ii shall act as the liquidator for the purposes of liquidation unless replaced by the adjudicating authority under sub-section (4) (4) the adjudicating authority shall by order replace the resolution professional, if— (b) the board recommends the replacement of a resolution professional to the adjudicating authority for reasons to be recorded in writing (5) for the purposes of clause (a) of sub-section (4), the adjudicating authority may direct the board to propose the name of another insolvency professional to be appointed as a liquidator(6) the board shall propose the name of another insolvency professional within ten days of the direction issued by the adjudicating authority under sub-section (5)| | | | | ||------|------|------|------|-----|42 a creditor may appeal to the adjudicating authority against the decision of the liquidator rejecting the claims within fourteen days of the receipt of such decision| ||---------------|| appeal || against the || decision of || liquidator || avoidance || of || undervalued || transactions |45 (1) if the liquidator or the resolution professional, as the case may be, on an examination of the transactions of the corporate debtor referred to in sub-section (2) of section 43 determines that certain transactions were made during the relevant period under section 46, which were undervalued, he shall make an application to the adjudicating authority to declare such transactions as void and reverse the effect of such transaction in accordance with this chapter| | | | | ||------|------|------|------|-----| adjudicating authority for corporate persons60 (1) adjudicating authority for corporate persons(2) without prejudice to sub-section (1) and notwithstanding anything to the contrary contained in this code, where a corporate insolvency resolution process or liquidation proceeding of a corporate debtor is pending before a national company law tribunal, an application relating to the insolvency resolution or bankruptcy of a personal guarantor of such corporate debtor shall be filed before such national company law tribunal(3)an insolvency resolution process or bankruptcy proceeding of a personal guarantor of the corporate debtor pending in any court or tribunal shall stand transferred to the adjudicating authority dealing with insolvency resolution process or liquidation proceeding of such corporate debtor| | | | | ||------|------|------|------|-----|69 on or after the insolvency commencement date, if an officer of the corporate debtor or the corporate debtor—punishment for transacations defrauding creditors (a) has made or caused to be made any gift or transfer of, or charge on, or hascaused or connived in the execution of a decree or order against, the property of the corporate debtor;(b) has concealed or removed any part of the property of the corporate debtor within two months before the date of any unsatisfied judgment, decree or order for payment of money obtained against the corporate debtor, such officer of the corporate debtor or the corporate debtor, as the case may be, shall be punishable with imprisonment for a term which shall not be less than one year, but which may extend to five years, or with fine, which shall not be less than one lakh rupees, but may extend to one crore rupees, or with both: provided that a person shall not be punishable under this section if the acts mentioned in clause (a) were committed more than five years before the insolvency commencement date; or if he proves that, at the time of commission of those acts, he had no intent to defraud the creditors of the corporate debtor 76 where—(a) an operational creditor has wilfully or knowingly concealed in an application under section 9 the fact that the corporate debtor had notified him of a dispute in respect of the unpaid operational debt or the full and final repayment of the unpaid operational debt; orpunishment for nondisclosure of dispute or repayment of debt by operational creditor chapter ii powers and functions of the board196 (1) the board shall, subject to the general direction of the central government, perform all or any of the following functions, namely:—powers and functions of board(a) register insolvency professional agencies, insolvency professionals and information utilities and renew, withdraw, suspend or cancel such registrations; (c) levy fee or other charges for the registration of insolvency professional agencies, insolvency professionals and information utilities; bar of jurisdiction231 no civil court shall have jurisdiction in respect of any matter in which the adjudicating authority is empowered by, or under, this code to pass any order and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any order passed by such adjudicating authority under this code 239 (1) power to make rules(2) without prejudice to the generality of the provisions of sub-section (1), the central government may make rules for any of the following matters, namely:— (e) the form, the manner and the fee for making application before the adjudicating authority for initiating corporate insolvency resolution process by operational creditor under sub-section (2) of section 9; 240 (1) power 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:— (g) the other information under clause (d) of sub-section (3) of section 9; (j) the manner of making public announcement under sub-section (2) of section 15; (n) the other matters under sub-clause (iv) of clause (a), and the other duties to be performed by the interim resolution professional under clause (g), of section 18; 434 (1) on such date as may be notified by the central government in this behalf,— transfer of certain pending proceedings1 of 1956(c) all proceedings under the companies act, 1956, including proceedings relating to arbitration, compromise, arrangements and reconstruction and winding up of companies, pending immediately before such date before any district court or high court, shall stand transferred to the tribunal and the tribunal may proceed to deal with such proceedings from the stage before their transfer ———— a billfurther to amend the insolvency and bankruptcy code, 2016————(shri piyush goyal, minister of railways, coal, finance and corporate affairs)mgipmrnd—797ls(s3)—19-07-2018

Parliament_bills

7a1a38dc-9b7a-52be-ab91-8a1bb89dd38d

statement of objects and reasonsthere are millions of fishermen and their families spread over southern, eastern and western parts of the country their main occupation and means of livelihood is catching fish and selling it in the market and they are doing this for generations in andhra pradesh alone there are lakhs of such families who survive on fishing however, the fisherman and their families live in abject poverty nearly hand to mouth whereas the middleman, wholesalers and retail traders of fish etc flourish at their cost as the sea food is becoming popular not only in the country but worldwide sea products are very much in demand but the status of fishermen has remained the same many of the fishermen are carried away by water currents particularly during storms and cyclones and they lose their lives similarly they get drowned during fishing or receive injuries leading to partial or total disablement but there is nobody to look after them except their hapless poor families in fact the disablement or death of a fisherman ruins his family who remain at the mercy of fate alone since the poor fishermen are a part and parcel of our society and ours being a welfare state it is necessary that the fishermen too are provided with adequate insurance against accident, health care, financial assistance in case of need, educational facilities for their wards etc they are also to be protected from the onslaught of big companies and multinationals sometimes fishermen from neighbouring countries tresspass into our water and carry the catch which need to be stopped in fact the nation has to give maximum security and facilities to the fishermen of the country hence this bill dr dasari narayana rao financial memorandumclause 4 of the bill provides for the establishment of fishermen welfare fund clause 5 provides for the appointment of administrators, clause }1 provides that appropriate government shall provide health and educational facilities to fishermen the bill, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of two hundred crore rupees may involve as recurring expenditure every year a non recurring expenditure of about ten crore rupees may also involve memorandum regarding delegated legislationclause 15 of the bill gives power to the central government to make rules for carrying out the purpose of the bill the rules will related to matters of details only the delegation of legislative power is of normal character

Parliament_bills

617f3c7f-575a-5edb-8e92-eb1506c37cbf

financial memorandumclause 2 of the bill proposes to amend sub-section (/a) of section 6 of the salaries and allowances of ministers act, 1952 as no change is proposed in the amount of entitlement permissible during each year in the said sub-section (/a) of section 6, the proposed amendment does not involve any additional expenditure from the consolidated fund of india annexure extract from the salaries and allowances of ministers act, 1952{58 of 1952) travelling and daily allowances to ministers (ja) a minister shall'be entitled to travelling allowance in respect of not more than twelve return journeys performed, during each year, within india, for himself and his family, whether travelling together or separately at the same rates at which travelling allowance is payable to such minister under clause (6) of 'sub-section (j) in respect of tours referred to in that clause, subject to the overall entitlement of forty-eight singie journeys in each year

Parliament_bills

f0aba1a1-0ea9-5e11-a863-8169a73f480a

bill no 42 of 2008 the compensatory afforestation fund bill, 2008 a bill to provide for the establishment of a fund and crediting thereto the monies received fromthe user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensatory afforestation, net present value and all other amounts recovered from such agencies under the forest (conservation) act, 1980; constitution of an authority for administration of the fund and to utilise the monies so collected for undertaking artificial regeneration (plantations) assisted natural regeneration, protection of forests, infrastructure development, green india programme, wildlife protection and other related activities and for matters connected therewith or incidental theretowhereas the supreme court in writ petition (c) no 202 of 1995-tn godavarman thirumalpad vs union of india and others has observed that a compensatory afforestation fund be created in which all the monies received from the user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensatory afforestation, net present value of the diverted forest land or catchment area treatment plan shall be deposited;and whereas it has also been observed that the money received from the user agencies in cases where forest land diverted falls within protected areas, that is areas notified under the wild life (protection) act, 1972 for undertaking activities related to protection of bio-diversity or wildlife shall also be deposited in this fund;35 of 1972and whereas the court has directed that, besides artificial regeneration (plantations), the fund shall also be utilised for undertaking assisted natural regeneration, protection of forests, infrastructure development, wildlife protection and other related activities and an independent system of concurrent monitoring and evaluation should be evolved and implemented through the compensatory afforestation fund to ensure effective and proper utilisation of funds;and whereas in its direction dated the 5th may, 2006, the supreme court had directed that since the government had not constituted a compensatory afforestation fund management and planning authority (campa), an ad hoc campa should be constituted till campa becomes operational and directed to centrally pool the money recovered on behalf of campa lying in the states and union territories into the ad hoc campa;and whereas in compliance of the directions of the supreme court including its order dated the 5th may, 2006, over rupees five thousand crores as collected by the state government and union territories have been placed under the ad hoc campa, and deposited in the nationalised banks;now, therefore, based on the above orders, directions and observations of the supreme court, it is proposed to create a compensatory afforestation fund management and planning authority by an act of parliament under entry 17a of the concurrent list of the seventh schedule to the constitution, to implement the directions of the supreme court to create a fund namely, compensatory afforestation fund, to bring all the funds so far collected under this fund, and to create the compensatory afforestation fund management and planning authoritybe it enacted by parliament in the fifty-ninth year of the republic of india as follows:— chapter i preliminary 1 (1) this act may be called the compensatory afforestation fund act, 20085(2) it extends to the whole of india except the state of jammu and kashmirshort title, extent and commencement(3) save as otherwise provided in this act, it shall come into force on such date as the central government may, by notification in the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions10(a) "authority" means compensatory afforestation fund management and planning authority constituted under section 7;(b) "chairperson" means the chairperson of the authority;69 of 1980(c) "compensatory afforestation" means afforestation done in lieu of the diversion of forest land for non-forestry use under the forest (conservation) act, 1980;15(d) "environmental services" means—(i) provision of goods such as wood, non-timber forest products, fuel, fodder, water and provision of services such as grazing, tourism, wildlife protection and life support;20(ii) regulating services such as climate regulation, disease control, flood moderation, detoxification, carbon sequestration and health of soils, air and water regimes;(iii) non-material benefits obtained from ecosystems, spiritual, recreational, aesthetic, inspirational, educational and symbolic;(iv) supporting such other services necessary for the production of ecosystem services, biodiversity, nutrient cycling and primary production;5 10(e) "fund" means the compensatory afforestation fund established under sub-section (1) of section 3;(f) "green india programme" means locating a land area of one acre or more of degraded forests or other land for reforestation projects or such other afforestation projects as may be determined by the central government in this regard and planting the area by trees or other woody plants by utilising the compensatory afforestation fund having regard to the conservation of ecology and environment;1569 of 1980(g) "net present value" means the quantification of the environmental services provided for the forest area diverted for non-forestry uses, as may be determined by an expert committee appointed by the central government from time to time in this regard;(h) "penal compensatory afforestation" means afforestation work to be undertaken over and above the prescribed compensatory afforestation under the forest (conservation) act, 1980, in lieu of the extent of area over which nonforestry activities have been carried out without obtaining prior approval of the competent authority under the forest (conservation) act, 1980;2069 of 1980(i) "prescribed" means prescribed by rules made by the central government; (j) "user agency" means any person, organisation or company or departmentof the central or state government making a request for diversion or de-notification of forest land for non-forest purpose or using forest land for non-forest purpose in accordance with the provisions contained in the forest (conservation) act, 1980 and the rules and guidelines issued thereunder25 chapter ii establishment, management and utilisation of compensatory afforestation fund30establishment of compensatory affforestation fund3 (1) with effect from such date as the central government may, by notification in the official gazette, appoint in this behalf, there shall be established for the purposes of this act, a special fund to be called the "compensatory afforestation fund" under public account of india(2) the fund shall be under the control of the central government and managed by the compensatory afforestation fund management and planning authority in such manner as may be prescribed35 40(3) on the date of the establishment of the fund, all monies collected by thestate governments and union territories, which has been placed under the ad hoc compensatory afforestation fund management and planning authority and deposited in the nationalised banks, under the management of the central government, in compliance of the directions of the supreme court dated the 5th may, 2006, shall be credited in the consolidated fund of india, which shall be transferred to the fund under the public account of india(4) there shall be credited into the fund —4569 of 1980(i) receipt of all monies from user agencies towards compensatoryafforestation, additional compensatory afforestation, penal compensatory afforestation, catchment area treatment plan or any money for compliance of conditions stipulated by the central government while according approval under the provisions of the forest (conservation) act, 1980;50(ii) the unspent funds already realised by the states or union territoriesand not transferred to the compensatory afforestation fund management and planning authority for crediting into the fund by the respective states or union territories from user agencies within six months from the date ofcommencement of this act and any compensatory afforesation funds which have not yet been realised shall be realised by the states and union territories and transferred to the authority for crediting into the fund;535 of 1972(iii) the funds recoverable from the user agencies in cases where forest land diverted falls within the protected areas, that is, areas notified under sections 18, 26a or 35 of the wild life (protection) act, 1972 for undertaking activities relating to the protection of biodiversity and the wildlife to be maintained under a separate head; and1069 of 1980(iv) net present value of the forest land diverted for non-forestry purposes, collected under the forest (conservation) act, 1980, and the rules and the guidelines issued thereunder and in pursuance of the judgment of the supreme court dated the 29th october, 2002 from the user agencies (5) the monies received in the fund shall—(a) be an interest bearing fund under public account of india; and15(b) the balance in the fund shall be non-lapsable and get interest as per the rate declared by the central government on year-to-year basis 4 the fund shall be utilised for meeting—utilisation of fund(i) development, maintenance and protection of forests and wildlife and the green india programme;202535 of 1972(ii) the non-recurring as well as recurring expenditure for the management of the authority including the salary and allowances payable to its officers and other employees by utilising a part of the income by way of accrued interest on the funds invested by the authority excluding income from the funds recoverable from the user agencies in cases where forest land diverted falls within the protected areas, that is, areas notified under section 18, 26a or 35 of the wildlife (protection) act, 1972 for undertaking activities related to protection of biodiversity and the wildlife;(iii) the expenditure incurred on monitoring and evaluation; (iv) disbursement on such other projects relating to afforestation as the central government may prescribe30(v) expenses of the authority in the discharge of its functions having regard to the purposes for which such grants or loans as are received and for matters connected therewith or incidental thereto;(vi) expenses on objects and for purposes authorised by, or under, this actaccounting procedure355 the central government may, by rules, prescribe an accounting procedure toregulate the manner of crediting the monies already collected, to the fund as provided in sub-section (3) of section 3, crediting of all future receipts in the fund as provided insub-section (4) of section 3 and for transferring the fund to the authority for the purpose ofutilisation as contained in sub-section (4) of section 3 in a yeardisbursement of funds406 (1) save as otherwise provided in this act, the fund shall be utilised in states andunion territories having regard to lands in respect of which such payments have been received(2) the authority shall accomplish the afforestation for which money is deposited in the fund within a period of one year or two growing seasons after project completion, as may be appropriate, after receipt of the money45(3) the money received towards compensatory afforestation, additional compensatory afforestation and penal compensatory afforestation may be used as per the site specific schemes received from the states and union territories along with the proposals for diversion of forest land under the forest (conservation) act, 198069 of 19805(4) the money received in the fund towards net present value shall be used for artificial regeneration (plantation), assisted natural regeneration, forest management, protection, infrastructure development, green india programme, wildlife protection and management, supply of wood and other forest produce saving devices and other allied activities35 of 197210(5) all monies realised from the user agencies in accordance with the decision taken by the standing committee of the national board for wild life constituted under section 5a of the wild life (protection) act, 1972 or the orders of the supreme court involving cases of diversion of forest land in protected areas shall form the corpus and the income therefrom shall be used exclusively for undertaking protection and conservation activities in protected areas of the states and the union territories and in exceptional circumstances, a part of the corpus may also be used subject to prior approval of the authority15(6) the authority shall release monies to the concerned state and union territory in predetermined instalments through the state management committee as per the annual plan of operation finalised by the concerned state and the union territory2025(7) the monies received in the fund from a state or union territory as specified in sub-section (4) and the income earned thereon after deducting the expenditure incurred by the authority on its establishment, monitoring and evaluation on a pro rata basis, shall be used only in that particular state or union territory and in cases of transboundary forestry or environmental implication of diversion of forest land for non-forestry purposes in a particular state or union territory, if found expedient and necessary by the authority, the monies received from that particular state or union territory may be used, in such proportion as may be determined by the authority for the purpose, in the adjoining state or union territory to mitigate transboundary adverse impact on forest or environment(8) all work at the ground level shall be executed through joint forest management committee except in matters where the nature of work demands execution by any other agency chapter iii constitution of authority30constitution of authority7 (1) with effect from such date as the central government may, by notification in the official gazette, appoint in this behalf, there shall be constituted an authority to be called as the "compensatory afforestation fund management and planning authority"35 (2) the authority shall be responsible for the management of the fund and its utilisation for the purposes of the act(3) the authority shall consist of a governing body and shall be assisted by an executive body, monitoring group and administrative support mechanism(4) the governing body of the authority shall consist of the following, namely:—40(i) minister of environment and forests— chairperson; (ii) minister of finance - member; (iii) minister of science and technology - member; (iv) minister of rural development - member; (v) minster of panchayati raj - member;45(vi) deputy chairman, planning commission— member;(vii) secretaries of the ministries of environment and forests, finance(department of expenditure), science and technology, rural development, panchayati raj, government of india - members;(viii) director general of forests and special secretary, ministry of environment and forests, government of india - member;(ix) additional director general of forests (wild life) ministry of environment and forests, government of india - member;5(x) financial advisor, ministry of environment and forests, government of india - member;(xi) three principal chief conservator of forests, one from six regions, to be nominated every year by the ministry of environment and forests on rotation basis - member;10(xii) inspector general of forests (forest conservation), ministry of environment and forests, government of india - member;(xiii) three eminent non-government organization experts, one each in the field of forestry, wildlife and ecology, for a period of two years subject to not more than two consecutive terms— member15(5) the central government may appoint an officer of the rank of an inspector general of forests as the chief executive officer who shall be the member- secretary of the governing body and the executive body8 (1) the governing body of the authority shall, in performance of its functions and powers under the act, be assisted by the executive body and the monitoring group20 (2) the executive body shall consist of the following, namely:—executive body and monitoring group of authority(i) director general of forests and special secretary, ministry of environment and forests, government of india - chairperson;(ii) additional director general of forests (wild life) ministry of environment and forests, government of india - member;25(iii) inspector general of forests (forest conservation), ministry of environment and forests, government of india - member;(iv) financial advisor, ministry of environment and forests, government of india - member;30(v) a representative each of the ministries of finance (department of expenditure); science and technology; rural development and panchayati raj, government of india - members;(vi) chairman, national bank for agriculture and rural development —member;35(vii) three non-official experts, one each from the field of forestry, forest economy development and wildlife - members;(viii) chief executive officer of the authority - member secretary(3) the monitoring group shall consist of six experts in the field of environment, economics, wildlife, forests and social sector40(4) the following officers shall be appointed by the authority for a period not exceeding five years, to assist the executive body in performance of its functions and powers under the act:—(i) joint chief executive officer of the rank of conservator of forests; (ii) financial advisor and chief accounts officer of the rank of directorin the government of india; and45(iii) deputy chief executive officers of the rank of deputy conservatorof forests9 the terms of office and other conditions of the service of the members of the authority, executive body, monitoring group shall be such as may be prescribedterm of office and conditions of service of membersdisqualifications10 a person shall be disqualified for being appointed as a member of the authority, executive body, monitoring group, if he—5(i) has been convicted and sentenced to imprisonment for an offence which, in the opinion of the central government, involves moral turpitude; or(ii) is an undischarged insolvent; or (iii) is of unsound mind and stands so declared by the competent court; or10(iv) has been removed or dismissed from the service of the government or organisation or undertaking owned by the government; or(v) has, in the opinion of the central government, such financial or other interest in the authority as is likely to affect the duties discharged by him of his functions as a member chapter iv15 powers and functions11 (1) the functions of governing body of the authority shall interalia, include:functions and powers ofauthority20(i) overseeing programme known as green india for massive afforestation of the degraded forest land of the country, utilising financial resources, partly provided under the fund and the remaining fund mobilised from the market, development partner associations, carbon credits, income from tree felling at ecologically appropriate intervals and to augment funds, and service debts;(ii) overseeing watershed development or forest conservation works within forest areas undertaken and financed under the fund;25(iii) maintaining a separate account in respect of the funds received under the provisions referred to in clause (iii) of sub-section (4) of section 3 and allocate the earmarked funds for wildlife protection as well as to provide funds for activities approved by the national board of wildlife;(iv) laying report each year in parliament on the progress of the green india programme and other works under the fund as well as present it as a report to the public;30(v) creating transparency for green india and mobilise citizens support therefor; (vi) mobilising additional resources to scale up the activity under green india programme;(vii) enlisting assistance from financial institutions for afforestation;35(viii) working towards making the authority eligible for internationalassistance under the climate change agenda;(ix) adopting a principle of allocation to states and union territories based on the share contributed by them and having regard to the supreme court orders;40(x) earmarking at least five per cent of the funds for communication, social mobilisation, monitoring and evaluation (2) the governing body of the authority shall—(i) formulate the broad policy framework including the allocation formula to states and the union territories;(ii) approve the rules for the management of compensatory afforestation fund, to be notified by the central government;(iii) monitor the progress of the utilisation of funds released by the authority; (iv) approve the annual report and audited accounts of the authority;5(v) review reports on decision taken by executive body including investmentdecisions and monitoring group(3) the governing body of the authority shall meet at least once in six months10(4) the governing body, executive body and the monitoring group of the authority shall meet at such places and shall observe such rules and procedures in regard to transaction of business at its meetings (including the quorum thereat) as may be prescribed12 (1) the executive body shall decide:| ( | i | ) approval of work plans and deployment of funds; ||--------------|-----|--------------------------------------------------------------|| powers and | | || functions of | | || executive | | || body | | || ( | ii | ) deployment of staff on contractual basis or on deputation; || ( | iii | ) financial procedure; || 15 | | || ( | iv | ) delegation of financial or administrative powers; || ( | v | ) other day-to-day working in respect of receipts of funds; |(vi) investment of funds; (vii) expenditure on establishment and other overheads including office accommodation subject to the approval of the annual budget by the governing body;20(viii) on being satisfied that the funds released to a particular state or the union territory are not being utilised properly, the executive body shall have the power to withhold or suspend the release of remaining funds or part thereof provided that reasons shall be recorded on such action and submit the same to the governing body for approval;25 (ix) to present its decisions to the governing body for information; (x) maintain and update a public information system on the authority andpresent all information on its transaction in the public domain(2) the executive body shall meet at least once in every three months 13 (1) the monitoring group shall—30functions of monitoring group(i) evolve independent system for concurrent monitoring and evaluation of theworks implemented in the states and union territories utilising the funds released by the authority to ensure effective and proper utilisation of funds by utilising the services of the regional offices of the central government in the ministry of environment and forests;(ii) monitor and evaluate the implementation of the green india programme;35(iii) inspect and undertake financial audit of works executed by utilising thefunds released by the authority in the states and union territories;(iv) devise measures for transparency and accountability(2) the monitoring group shall meet at least once in three months chapter v finance, accounts, audit and annual report14 (1) the central government may, after due appropriation made by parliament by law in this behalf, make to the authority grants and loans of such sums of money as grants and loans to authoritythat government may consider necessary, which shall be credited to the fund to be utilised for the purposes of this act(2) there shall also be credited to the fund—(a) grants or aid received; (b) any loan taken by the authority;5(c) any other sums received by the authority by way of benefaction, gift ordonationsbudget of authority10 15 (1) the authority 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 authority and forward the same to the central government(2) the authority, with the prior approval of the central government, shall adopt financial regulations and procedures, in particular the procedure for drawing up and implementing the authority's budget15investment of funds16 the authority may invest its funds (including any reserve fund) in the securities of the central government and in scheduled banks in such manner as may be prescribed:provided that the grants received from the central government shall not be invested and shall be utilised for the purpose and in the manner attached to it20accounts and audit of authority17 (1) the authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed in consultation with the comptroller and auditor-general of india25(2) the accounts of the authority shall be audited by the comptroller and auditor-general at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the authority to the comptroller and auditor- general30(3) the comptroller and auditor-general and any other person appointed by him in connection with the audit of the accounts of the authority shall have the same rights and privileges and authority in connection with such audit as the comptroller and auditor- general 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 the office of the authority(4) the accounts of the authority as certified by the comptroller and auditor-general or any other person appointed by him in this behalf together with the audit report thereon, shall be forwarded annually to the central government by the authority35(5) the comptroller and auditor general may, within a period of six months from the date of commencement of this act, audit the accounts of the fund for a period comprising of the date of its inception, that is, the 29th october, 2002 and the date of commencement of this act and shall submit the report to the central government under this section40(6) the central government shall have the power to conduct the special audit orperformance audit of the fund and of the authority through the comptroller and auditor- generalannual report of authority4518 (1) the authority shall prepare in such form and at such time, for each financial year, as may be prescribed, its annual report, giving a full account of its activities during the previous financial year and forward a copy thereof to the central government5 10annual report and audit report to be laid before parliament1520power of central government to constitute state management committee, state steering committee and joint forests management committee and to make rules25 30 35 40 45power of central government to issue directions50 (2) the annual report shall, inter alia, provide for—(i) the number and location of each reforestation, afforestation and construction activity subject to the requirements of this section;(ii) the amount and location of lands in acres cleared, conserved, and planted in connection with the activity; and(iii) the amount of afforestation money collected and expended19 the central government shall cause the annual report together with a memorandum of action taken on the recommendations contained therein and the audit report to be laid as soon as may be after the reports are received before each house of parliamentchapter vimiscellaneous20 (1) the central government may, in consultation with the states and the union territories, by notification in the official gazette, make rules for constituting the state management committee, state steering committee and joint forest management committee, their composition, powers and functions for carrying out the provisions of this act(2) the central government may, by notification in the official gazette, make rules to carry out the provisions of this act and such rules may provide for all or any of the following matters, namely:—(a) manner of management of fund by the authority under sub-section (2) of section 3;(b) the disbursement of fund for such other projects relating to afforestation under clause (iv) of section 4;(c) the accounting procedure regulating the manner of crediting the monies under section 5;(d) terms of office and conditions of service of members of the authority, executive body, monitoring group under section 9;(e) rules for the transaction of business at meetings of the governing body, executive body and the monitoring group of the authority under sub-section (4)of section 11;(f) the form and time of preparing budget under section 15; (g) the manner of investment of fund under section 16; (h) the form of annual statement of accounts to be maintained by the authority under sub-section (1) of section 17;(i) the form and time of preparing annual report under section 18; (j) any other matter which is required to be, or may be, prescribed(3) 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 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 rule21 (1) without prejudice to the foregoing provisions of this act, the authority shall in exercise of its powers or the performance of its functions under this act, be bound by such directions on questions of policy, as the central government may give it in writing from time to time(2) the decision of the central government, whether a question is one of policy or not, shall be final statement of objects and reasonsas the diversion of forest land for non-forestry purposes was causing loss to the valuable forests, the forests (conservation) act, 1980 was enacted to maintain a rational balance between the objectives of conservation and development briefly, the forest (conservation) act, 1980 makes provision for conservation of forests and provide for the basic framework for regulating indiscriminate diversion or use of forest for the developmental needs of a state it intends to harmonize development with that of conservation of forests and forest eco system the compensatory afforestation envisages additional plantation activities by utilising the money deposited by the user agency for the purpose2 the supreme court in its order dated 29th october, 2002 in tn godavarman thirumalpad vs union of india [writ petition (c) no 202 of 1995] observed that a compensatory afforestation fund may be created in which all the monies received from the user agencies shall be deposited the court directed that the fund shall be utilized for plantations, protection of forests, wildlife protection and other related activities presently, in compliance with the direction of the supreme court, all monies collected under the scheme has been placed under an adhoc campa and deposited in the nationalised banks3 during the years, a substantial amount of monies have been deposited in this regard by the user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensatory afforestation, net present value of the diverted forest land or catchment area treatment plan the government intends to articulate its one of the objectives and undertake a massive afforestation programme called "green india" which precisely envisages massive afforestation of the degraded forest land of the country by utilising the financial resources available in the fund and other sources such as mobilisation from market, developmental partners associations, carbon credit, etc accordingly, it is proposed to enact a legislation, namely the compensatory afforestation fund bill, 2008 to provide for the establishment of a statutory fund and a management authority, who shall be responsible for the management of the fund and administer the programme of afforestation4 the authority constituted under the bill shall consist of a governing body and be assisted by an executive body, monitoring group and administrative support mechanism the duties, powers and functions of authority shall inter alia, include:—(a) overseeing programme known as "green india" for massive afforestation of the degraded forest land of the country, utilising financial resources, partly provided under the fund and the remaining fund mobilised from the development partner associations, carbon credits;(b) overseeing watershed development or forest conservation works within forest areas undertaken; (c) keep parliament abreast of the progress of the "green india" programme through laying of reports;(d) creating transparency for "green india" and mobilise citizens support therefor; (e) adopting a principle of allocation to states and union territories based on the share contributed by them and having regard to the supreme court orders; (f) to invest its funds in the securities of the central government and in such scheduled banks; and(g) to maintain proper accounts and relevant records and prepare an annual statement of accounts, prepare its annual report giving full account of its activities 5 the bill will provide the required legal backing to the scheme and put in place the"green india" programme throughout the country6 the bill seeks to achieve the above objectivesnew delhi;s regupathythe 25th april, 2008 financial memorandumsub-clause (1) of clause 3 of the bill provides for the establishment of the compensatory afforestation fund sub-clause (3) provides that all monies collected by the state governments and union territories, which has been placed under the ad hoc compensatory afforestation fund management and planning authority (authority) and deposited in the nationalised banks, shall be credited in to the consolidated fund of india, which shall be transferred to the fund under the public account of india sub-clause (4) provides for the details of the receipts of monies credited into the fund sub-clause (5) makes out the purposes for which the fund shall be utilised 2 sub-clause (1) of clause 7 of the bill provides for constitution of the authority and sub-clause (3) thereof provides that the authority shall be assisted by an executive body, monitoring group and administrative support mechanism to guide, direct and oversee the activities of the authority sub-clause (5) provides for appointment of an officer of the rank of inspector general of forests as the chief executive officer who shall be the member-secretary of the governing body and the executive body 3 sub-clause (4) of clause 8 provides for the appointment of a joint chief executive officer of the rank of conservator of forests, a financial adviser and chief accounts officer of the rank of director in the government of india and two deputy chief executive officers of the rank of deputy conservator of forests to assist the executive body in performance of its functions and powers for a period not exceeding five years 4 the bill, if enacted and brought into operation, would involve from the fund a recurring expenditure of rupees one crore seven lakhs fifty thousand per annum and a nonrecurring expenditure of rupees twenty eight lakhs fifty thousand memorandum regarding delegated legislationsub-clause (2) of clause 3 of the bill empowers the central government to make rules providing for the manner of regulation of the fund by the compensatory afforestation fund management and planning authority clause 4 authorises the central government to utilise the fund for the purposes specified therein and to prescribe the other projects of afforestation2 sub-clause (1) of clause 20 of the bill empowers the central government to make rules in consultation with the states and the union territories for constituting the state management committee, state steering committee and joint forest management committee, their composition, powers and functions for carrying out the provisions of the bill subclause (2) enumerates the provisions of the bill which authorises the central government to frame rules for different specified purposes3 the rules framed under the bill shall be laid, as soon as may be, after they are made, before each house of parliament4 the matters in respect of which rules may be made are generally matters of procedure and administrative details and it is not practicable to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character ———— a billto provide for the establishment of a fund and crediting thereto the monies received fromthe user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensatory afforestation, net present value and all other amounts recovered from such agencies under the forest (conservation) act, 1980; constitution of an authority for administration of the fund and to utilise the monies so collected for undertaking artificial regenration (plantations) assisted natural regeneration, protection of forests, infrastructure development, green india programme, wildlife protection and other related activities and for matters connected therewith or incidental thereto ————(shri s regupathy, minister of state in the ministry of environment and forests)mgipmrnd—1843ls—25042008

Parliament_bills

25cc557c-5422-5297-be70-c9c00f1ad2c1

bill no lx of 2015 the compulsory basic facilities for neglected senior citizens, widows and orphans bill, 2015 a billto provide for compulsory basic facilities like housing, food, water medicine and security to neglected senior citizens, widows and orphans of the countrybe 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 compulsory basic facilities for neglected seniorcitizens, widows and orphans bill 2015(2) it extends to the whole of india5(3) it shall come into force on such date as the central government may, by notificationin 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) "neglected senior citizen"means such an old man or woman who is more thansixty years of age and has no facilities for shelter or any relatives to provide him or her shelter(c) "orphan" means a child who is below fourteen years of age and is withoutparents or other relatives to take his or her minimum basic care15(d) "prescribed" means prescribed by rules made under this act (e) "widow" means any woman who has not remarried after the death of herhusand and who does not have any facilities for shelterframing a national policy3 the central government shall as soon as may be, but within six months of the commencement of this act, by notification frame a national policy for protection and welfare of the neglected senior citizens, widows and orphans54 (1) the appropriate government shall establish residential centres all over the country for use by the neglected senior citizens, widows and orphan free of costestablishment of residential centres(2) the residential centre shall have the capacity of minimum eighty and maximum two hundred persons to live there at a time(3) stay arrangement in the residential centre shall be such that for every two orphans there is one senior citizen and one widow105 the appropriate government shall ensure that—(a) housing, food, water, medicine, security and the minimum resources necessary to lead a balanced and healthy life in the centre is providedresidential centres to have proper facilities for the beneficiaries(b) employment opportunities in the form of domestic production units is set up in the centre for interested men or women156 (1) at each residential centre there shall be a managing committee to oversee the functioning of the residential centre consisting of:| ( | i | ) the chairman of the local bodies, | chairman ||-------------------------|-----|-------------------------------------------------------------|------------|| management | | | || and operation | | | || of the | | | || residential | | | || centres | | | || ( | ii | ) secretary, social welfare department, | member || ( | iii | ) a senior-most senior citizen from the residential centre, | -do- || 20 | | | || ( | iv | ) an oldest widow from the residential centre, | -do- || ( | v | ) a local eminent social worker nominated by the | -do- || appropriate government | | | || 25 | | | |(2) the term of the office of the chairman, secretary and members of the managing committee and the procedure to be followed in the discharge of the functions of the committee shall be such as may be prescribed(3) the residential centres shall have such members of staff with such terms and conditions of services as may be prescribed from time to timestate monitoring board307 (1) the appropriate government shall set up in each state, the state monitoring board to monitor, supervise and coordinate the residential centres operating in each district the board shall comprise—| ( | i | ) chairman of the state women commission, | chairman ||-------------|-----|-----------------------------------------------------------|------------|| ( | ii | ) secretary, social welfare department, | member || ( | iii | ) an eminent social activist nominated by the appropriate | member || government, | | | || 35 | | | |(2) the term of the office of the chairman, secretary and members of the board and the procedure to be followed in the discharge of the functioning of the board shall be such as may be prescribed(3) the board shall have a secretariat with such officers and staff and with such terms and conditions of services as may be prescribed from time to time40 8 (1) the appropriate government shall, after due appropriation made by parliament by law in this behalf, provide requisite fund for carrying out the purposes of this actcentral government to provide fund (2) the share of the centre and the state for financing the operation of the residential centres shall be such as may be prescribed by rules made under this act9 the central government may, by notification in the official gazette make rules for carrying out the purposes of this actpower to make rules45 statement of objects and reasonsin the last one decade, the old age population in the country has risen by 393% this segment of population is expected to rise by 45-50% in the coming decades because of the continual nuclearization of families in the society, they have to suffer from several problems on their own there are more than a thousand old age homes in india but they have not been able to yield expected results in a similar way, there are also a large number of widows in the country who are not only discriminated in their family but also in the entire society in several cases, they are deprived of basic support and assistance the necessity today is to create a conducive climate whereby these widows can live their remaining lives in a productive and happy manner there is also a large section of the population of orphan kids who are without any support and who live a destitute life most of these kids are either subjected to child labour or they are addicted to drugs or are involved in illegal organ tradingthe bill provides integrated provisions to bring these three disadvantaged sections of the society under one roof where they can use their mutual cooperating role the need of the hour is to bring together these three sections of the society in a socially conducive manner widow women should undertake the role of mother for orphan children and neglected old citizens should play the role of guardian for both of them this should make a family environment for all of them through these centres, along with basic facilities such as food, shelter and clothing, an opportunity to live a more dignified life can be given to all these three sections in the society—old age, widows and destitute children it is also important that this arrangement should make their lives happy by mutually interdependent and emotional bonding in these centres the neglected, suffering and deprived classes of our society should be able to live a life where they should be free from deprivation and many other problemsthe most important reason to establish these centres is to create a unified shelter for various needy sections instead of separate orphanage, widow ashram, old age home etc two distinctive benefits that should arise from such arrangement are that on one hand there should be a reduction in government spending on infrastructure, human resources, etc and on the other hand these disadvantaged groups should have an opportunity to take care of each other and live a better life with emotional, protective and mental satisfactionhence this billvivek gupta financial memorandumclause 4 of the bill provides for establishment of the residential centres all over the country for use of the neglected senior citizens, widow and orphans clause 5 provides that appropriate government shall ensure residential centres to have proper basic facilities to be beneficiaries clause 6 provides for management and operations of the residential centres by the management committee clause 7 provides for establishment of monitoring board across the country clause 8 provides that central government shall provide adequate funds for carrying out the purposes of the bill the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is not possible to quantify the expenditure at this juncture however, it is estimated that a sum of rupees one thousand crore may involve as recurring expenditure per annuma non-recurring expenditure of about rupees five hundred crore may also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the bill as the rules relate to matters of details only, the delegation of legislative powers is of a normal character rajya sabha———— a billto provide for compulsory basic facilities like housing, food, water medicine and security to neglected senior citizens, widows and orphans of the country————(shri vivek gupta, mp)gmgipmrnd—3845rs(s3)—18-12-2015

Parliament_bills

7a3cc25f-7ae8-5497-8c21-100e0c732ae1

8w h •• " ", 1," the mineral oils (adoitional duties of excise and customs) amendment bill, 1964 a bnl further to amend the mineral oill (additional dutie of e%ciie and custom!) act, 1958be it enacted by parliament in the fifteenth year of the republic of india as follows:-\ 1 this act may be called the mineral oils (additional duties of short title excise and customs) amendment act, 1964 s 2 in the mineral oils (additional duties of excise and customs) amendment 27 of 19s8• act, 1958 (hereinafter referred to as the principal act), in the long of1ong title title, for the words "certain mineral oils", the words "certain mineral products" shall be substituted 3 in section 1 of the principal act, in sub-section (1), for the amendment 10 words "mineral oils", the words "mineral products" shall be ofsection i substituted 4 in section 3 of the principal act, in sub-section (1), for the amendment table, the following table shall be substituted, namely: _ of bectiotl 3· is rate of additional duty 2 description of goods i i motor spirit one hundred and sixty-five rupees per kiiolitre at fifteen degrees of centigrade thermometer 2 kerosene 20 eighty rupees per kilolitre at fifteen degrees of centigrade thermometer 3 refined diesel oils and one hundred rupees per kilolitre at fifteen vaporizing oil degrees of centigrad~ thermometer diesel oil, not otherwise sixty rupees per metric tonne specified 25 5 furnace oil sixty rupees per metric tonne | rate | of | additional duty ||------------------------------------------|------------------------|--------------------|| 2 | | || | ' | '! || description | of | goods || i | | || fifty rupeoi per metric tonne | | || 6 | hphe1t | and || bitumen | | || as | | || described | | || in | | || itein"no | | || 11(1) | | || of | the first schedule to | || - | the | || central excises | | || and | | || salt act, | | || 1944 | | || s | | || i | | || of | | || 1944- | | || three hundred rupees per metric tonne" | | || 10 | | || 1 | | || of | | || 1944 | | || 7 | all products | as || in item no | | || i | | || ta | of | the || first | schedule | || to | the | || central | | || excises | | || and salt | | || act, 1944 | | |amendment 5 in section 5 of the principal act, in clau&e (b), the words and of section s figure "under section 4 or" shall be omitted declaration under the provisional collection of taxes act, 1931 it is hereby declared that it is expedient in the public -interest is that the provisiqjls of clause 4 of this bill shall have immediate effect under the provisional collection of taxes act, 1931 16 of 1931 statement of objects and reasonsthe mine~l oils (addi~ionalduties ~f'exci~e'and customs) act, 1958 was enacted for tile' purpose of levying ~nd collecting additional duties af excise and customs on certain mineral oils the purpose underlying that ,enactment was to readjust, with effect from the 20th may, 1958, the excise and customs duties in the light of the reduction in prices agceed to by the principal companies distributing mineral oil products in india the aforesaid act provides for ceiling rates within which effective rat~s are fixed by notification since the introduction ?f the revised pricing structure from the 1st october, 1961 and up to the 30th september, 1964, a sum of nearly rupees five crares has accrued in favour of government due to reduction of fob cost of petroleum products and freight thereon it is expected that further accumulations of like nature will also accrue to government the existmg cetling rates will not enable a quick recovery of these amounts from the distributing companies the bi il seeks to enhance the existing ceiling rates adequately in respect of the mineral oil products already covered by the act; at the san,e time, provision is also being made for levy of additional duties on certain other petroleum products such as asphalt and bitumen this is being done with a view to enable appropriation from the companies or over-recoveries on these products, if found necessary in'the future new delhi; t t krishnamachari the 12th november, 1964 president's recommendation under article 117 of the constitution of india[copy, of letter dated the 14th november, 1964 from shri t t krishnamachari, minister of finance to the secretary, lok sabha] the president having been informed of the subject matter, of the bill further to amend the mineral oils (additional duties of excise and customs) act, 1958 has recommended under article 117 (1) of the constitution the introduction of the bill in the lok sabha short tide a1d commedcclderlt lety add collection of additional duties of escilc on certain mineral oils (27 or 1968) an act to provide for the levy and collection of additional duties of excise and customs on certain mineral oils - - - - - 1 (1) this act may be called the mineral oila (additional duties of excise and customs) act, 1958 - - 3 (1) there shall be levied and collected in respect of the goods mentioned in column 1 of the table hereunder duties of excise at such rates not exceeding those specified in relation thereto in column 2 of the said table as may be specified by the central government by notification in the official gazette,-| description ||------------------------------|| i || motor spirit || 2 || kerosene || || 3 refined diesel oils and || vaporizing oil || 4 diesel oil, not otherwise || specified || s || furnace oil |- additional duties of esciie i1ld cuitomi not to bc added to price of aoods for iale fifty-six rupees and five naye paise per kilolitre at fifteen degrees of centigrade thermometer twenty-six rupees and eighty naye paise per kilolitre at fifteen degrees of centigrade thermometer thirty-three rupees and fifty-five naye paise per kilolitre at fifteen degrees of centigrade thermometer nineteen rupees and seventy naye paise per metric tonne nineteen rupees and seventy naye paise per metric tonne - - - 5 notwithstanding anything contained in section 64a of the indian sale of goods act, 1930, or in any other law for the time 3 of 1930 being in force, or in any contract or agreement, no purchaser purchasing any ot the goods referred to in section 3, shall be liable to payor be sued for, or in respect of,-- - - - - (b) the whole or any part of the additional duties of customs leviable under section 4 or under the indian tariff act, 1934, to, of i9u the extent to which such duties have become leviable by reason of this act, as an addition to the contract price payable by him in respect of the goods so purchased' - - - - - gmglpnd-t s wing-74 m of law (318i)-i4-ii-l964-2200 a bill further to amend the ,mineral oils (additional duties of excise and customs) act, 1958(shri t t krishnamachari minister of finance)

Parliament_bills

7027992c-cb1a-52ae-8d79-65943a836b25

bill no xxv of 2014 the constitution (amendment) bill, 2014 a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—1 (1) this act may be called the constitution amendment act, 2014(2) it shall come into force with immediate effectshort title, and commencement2 in article 371 of the constitution,—amendment of article 3715(i) in clause (a) and its sub-clause (a) the words ''maharashtra, vidharbha,marathwada and the rest of maharashtra or, as the case may be'' shall be omitted(ii) after clause (2) the following clauses shall be inserted, namely:—(3) notwithstanding anything in this constitution, the president may by order made with respect to the state of maharashtra, provide for any special responsibility of the governor for—10special provisions with respect to state of maharashtra(a) the establishment of separate development boards for vidharbha, marathwada, konkan and north maharashtra with the provision that a report on the working of each of the boards will be placed each year before the state legislature;(b) the equitable allocation of funds for developmental expenditure over the said areas or regions, subject to the requirements of the state as a whole;(c) requiring the development boards to,(i) encourage investment in these regions; (ii) develop irrigation facilities;5(iii) promote agriculture, horticulture and agro-based industries; (iv) augment potable water facilities; (v) develop power projects based on conventional and new and renewableenergy sources;10(vi) encourage dairy development, cottage and village industries, healthcarefacilities, education, vocational training, tourism and other activities(d) equitable opportunities and facilities for the people belongning to these areas or regions, in matters of public employment, education and vocational training, subject to the requirements of the state as a whole;(e) an order made under sub-clause (d) of clause, (3) may provide for:—15(i) reservation of a proportion of seats in educational and vocational traininginstitutions in these regions for students who belong to the respective region by birth or by domicile; and20(ii) identification of posts or classes of posts under the state governmentand in any body or organization under the control of the state government in these regions of the state and reservation of a proportion of such posts for persons who belong to these regions by birth or by domicile and for appointment thereto by direct recruitment or by promotion or in any other manner as may be specified in the order25(4) notwithstanding anything in this constitution, funds for the developmental works to be undertaken by the development boards established under sub-clause (a) of clause (3) shall be borne by the union statement of objects and reasonsthe state of maharashtra is one of the big states of the indian union and it has made steady progress since independence it is one of the industrially developed states and its capital mumbai is known as the financial capital of the nation, however, there are many regions in the state which are still backward the vidharbha region synonymous consistent suicides by farmers the marathwada, konkan regions and the north maharashtra are also very backward mother nature has also not been kind to the vidharbha and marathwada regions which always receive deficit rainfall and consistently face draught conditions successive crop failures and indebtedness force the farmers to end their lives these regions are industrially, educationally and economically very backward the land in these regions of the state is very fertile but irrigation facilities are minimal here quality grapes, pomegranates, oranges and other fruits are grown which are exported but due to non completion of irrigation projects and non availability of water, orchards have vanished from these regions water is not available even for drinking and traditional water bodies and rain water harvesting and not resorted to for use in order to remove backwardness of these regions development boards needs to be established the state government has in the recent past requested the central government to amend the constitution to pave the way for setting up development boards but the proposals were rejected stating that the planning commission has not supported the proposal hence, in this bill, development boards for the vidharbha, marathwada, north maharashtra and konkan regions have been proposed with funding from the central government this is necessary to accelerate development in these regionshence this billrajkumar dhoot financial memorandumsub-clause (4) of clause 2 of the bill provides that funds for the developmental works to be undertaken by the development boards established under this bill shall be borne by the central government the bill, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees one lakh crore may involve as recurring expenditure per annumnon-recurring expenditure to the tune of rupees fifty thousand crores may also involve from the consolidated fund of india extracts from the constitution of india 371 special provision with respect to the states of maharashtra and gujarat (2) notwithstanding anything in this constitution, the president may by order made with respect to the state of maharashtra or gujarat, provide for any special responsibility of the governor for—(a) the establishment of separate development boards for vidarbha, marathwada, and the rest of maharashtra or, as the case may be, saurashtra, kutch and the rest of gujarat with the provision that a report on the working of each of these boards will be placed each year before the state legislative assembly; rajya sabha———— a billfurther to amend the constitution of india————(shri rajkumar dhoot, mp)

Parliament_bills

5c26e54b-5dd8-51fa-9d12-546c0688d3d3

bill no i of 2009 the prevention of regionalism bill, 2009 a billto prohibit the spreading of regionalism and to promote nationalism in the country andto provide relief and rehabilitation to the victims of regionalism and for mattersconnected therewith or incidental theretobe it enacted by parliament in the sixtieth year of the republic of india as follows:—1 (1) this act may be called the prevention of regionalism act, 2009(2) it extends to the whole of indiashort title, extent and commencement(3) it shall come into force at once2 in this act, unless the context otherwise requires,—definitions5(a) "organization" means any organization or outfit promoting regionalism in anymanner including political outfits(b) "prescribed" means prescribed by rules made under this act (c) "regionalism" means any action in any part or state of the country, by any personor organization, including political party leading to intimidation, beating, forced exodus, by any means, of persons belonging to other region or state(d) "state" means govt of india, govt of states and all local and other authorities under the control of central government53 the state shall strive to promote and protect the ideals of nationalism in the countrystate to promote nationalism4 it shall be the duty of the state to protect its citizens from any act of regionalismstate to protect against regionalism5 no person or organization shall abet or indulge in any act of spreading regionalism106 the state shall not incur any expenditure on the security of any person who or whose organization has been prima facie accused of spreading regionalism by a competent courtprohibition from abetment and indulgence in regionalism state not to give security to person indulged in regionalism15ban on political party prima facie accused of regionalism7 notwithstanding anything contained in any other law for the time being in force, any political party whose leaders or workers are prima facie accused of spreading regionalism by the competent authority shall be banned and all the elected representatives of such party in parliament or state legislatures shall stand disqualified from the date of coming into force of the actpenalty8 notwithstanding the provisions of the ipc, whoever violates the provisions of—45 of 1860(i) section 5 shall be punishable with imprisonment for life and shall also be liable tofine which may extend to twenty-five lakh rupees20(ii) section 6 shall be punishable with imprisonment which may extend to three yearsand shall also be liable to with fine which may extend to one lakh rupees:provided that if the contravention of section 5 of this act has been done by theworkers of a political party then the president or the head of that political party shall be liable to be prosecuted under this act25scheme for relief and rehabilitation9 (1) the central government shall, within one month of the commencement of thisact, frame a scheme for providing relief and rehabilitation of victims of regionalism and shall also provide funds for its implementation(2) without prejudice to the generality of the provision of sub-section (1) the schemeshall inter-alia provide for,—30(i) compensation for the loss incurred by the victims during the violence ofregionalism including the ex-gratia payment;(ii) reimbursement of medical expenses incurred by victims injured during theviolence; and(iii) employment to victims who have lost their means of livelihood:35provided that till the time a gainful employment is provided to the victim, he shall be provided with subsistence allowance at such rate as may be prescribedpower to remove difficulties4010 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 orders shall be made after the expiry of the period of three years from the date of commencement of this actact to has overriding effect511 the provisions of this act shall have effect notwithstanding anything inconsistenttherewith 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 in derogation of any other law for the time in forcepower to make rules12 the central government may, by notification in the official gazette, make rules for carrying out the purposes of this act statement of objects and reasonsarticle 1 of the constitution provides that india ie bharat shall be a union of statesclause (e) of article 19(e) gives a fundamental right to all its citizens to reside and settle in any part of the territory of india the intention of the founding fathers of the constitution behind incorporating these articles in the constitution was that india is one country and all its citizens have right to move, live and settle in any part of it of late, repeated attacks in maharashtra, particularly, in mumbai on persons of northern parts of the country were not only unfortunate, but also an attempt to negate the principles enshrined in our constitution every now and then a political outfit is spreading regional and linguistic venom in the society leading to intimidation and forceful eviction of the poor people, who are living there for more than half century in these attacks, some innocent lives have been lost and many poor and hapless people who earn their livelihood by doing all sorts of menial jobs were beaten in full public view and were asked to leave maharashtra many families have been uprooted and lost their shelters they have nothing to feed themselves and their children still those who are living in maharashtra are in a state of constant fear of loosing their life and livelihood any time the violence and disturbance in the financial capital of the country is not only a national loss, but a jolt to the social fabric of the country it is unthinkable, if the same kind of regional fervor starts in every state then what would be the fate of the country in the form of our preamble to the constitution, we have adopted the principles of fraternity assuring the dignity of the individual and the unity and integrity of the nation we are known for our unity in diversity therefore, any such incident is a blot on our societypersons with narrow and petty political gains should not be allowed to run amok in the society and should be dealt with severely for destroying the peace it is high time that a law for preventing the spreading of regionalism in the society is framed and any such act should be severely punishedhence this billmahendra mohan financial memorandumclause 9 of the bill provides that the central government shall frame a scheme for providing relief and rehabilitation to the victims of regionalism and provide funds for its implementation in view of this it is sure that some recurring expenditure would be involved from the consolidated fund of india the amount of recurring expenditure that would be involved annually would depend upon the number of incidents and victims in suit incidents therefore, it is difficult to estimate the amount that would be required from the consolidated fund of indiano non recurring expenditure is likely to be involved memorandum regarding delegated legislationclause 12 of the bill empowers the central government to make rules for carrying out the purposes of the billthe rules will relate to matters of details only the delegation of legislative power is therefore of normal character————abillto prohibit the spreading of regionalism and to promote nationalism in the country and to provide relief and rehabilitation to the victims of regionalism and for matters connected therewith or incidental thereto————(shri mahendra mohan, mp)gmgipmrnd—2546rs(s5)—03-07-2009

Parliament_bills

b54f031d-8914-527a-aefb-03ba3c853862

bill no xiv of 2018 the railways (amendment) bill, 2018 a billfurther to amend the railways act, 1989be it enacted by parliament in the sixty-ninth year of the republic of india as follows:—1 (1) this act may be called the railways ( amendment) act, 2018short title and commencement(2) it shall come into force on such date, as the central government may, by notificationin the official gazette, appointsection 32 in section 3 of the railways act, 1989, after sub-section (4), the following shall be inserted, namely:—"(4a) notwithstanding anything contained in this section the central government shall, by notification, constitute a new zonal railway with headquarter at vishakhapatnam consisting of the waltair railway division of the east coast railway zone and vijayawada, guntur and guntakal railway divisions of the south central railway zone" statement of objects and reasonsthe division of the erstwhile state of andhra pradesh in the year 2014 left the residual state of andhra pradesh with a number of challenges and disadvantages to overcome such difficulties and to make up for the loss of resources, establishment of a separate railway zone was promised to the residual state of andhra pradesh under the thirteenth schedule as per section 93 of the andhra pradesh reorganisation act, 2014consequent upon reorganisation of the state of andhra pradesh, none of the railway zones operating in the state of andhra pradesh has its headquarters within the state this has caused great inconvenience to the public of the state of andhra pradesh the concerns of railway commuters of the state are no longer the priority of any of the railway zones people from the state have to travel all the way to the neighbouring states of odisha and telangana to the zonal headquarters a separate railway zone which caters to the special needs of the state and for strengthening infrastructure is directly neededthe bill, therefore, seeks to amend the railways act, 1989 with a view to constitute a new zonal railway headquarter at visakhapatnam consisting of the waltair railway division of the east coast railway zone and vijayawada, guntur and guntakal railway divisions of the south central railway zonehence this billdr t subbarami reddy financial memorandumclause 2 of the bill seeks to constitute a new zonel railway headquarter at visakhapatnam consisting of the waltair railway division of the east coast railway zone and vijayawada, guntur and guntakal railway divisions of the south central railway zone 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 one hundred crore from the consolidated fund of indiaa non-recurring expenditure of about rupees two hundred crore is also likely to be involved rajya sabha————— a billfurther to amend the railways act, 1989—————(dr t subbarami reddy, mp)mgipmrnd—809rs(s3)—25-06-2019

Parliament_bills

2be9f9ba-be0a-5539-8563-81407ceb26ce

the indian income-tax (amendment) bjll, 1956(as introducbd in loic sabra) the indian income-tax (amendment) bill, 1956 (as introduced in lok sabra)a bill further to amend the indian income-taz act, 1922 be it enacted by parliament in the seventh year of the republic of india as follows:-1 this act may be called the indian income-tax (amendment) short tilll~ act 1956 s 2 in sub-section (7a) of section 5 of the indian income-tax act, amf endmenl l' _1'-11 be d h 0 section 5, 1922, the followmg exp anahon zwclu ,an s all be deemed always act ii of to have been, inserted at the end, namely: _ 19aa uexplanation-in this sub-secfton, 'case' in relation to any person whose name is specified in the order of transfer means 10 all proceedings under this act in respect of any year which may be pending on the date of the transfer, and includes all proceedings under this act which may be commenced after the date of the transfer in respect of any year" statement of objects and reasons the powers conferred by sub-section (7 a) of section 5 of the indian income-tax act, 1922, have always been construed by the income-tax authorities as enabling them to transfer the case of any person from one income-tax officer to another, and once this is done, all assessments in relation to the person whose case is so transferred, irrespective of the years to which they relate, are to be made by the income-tax officer who is in charge of assessing that person the supreme court has, however, held in messrs bidi supply co, vb the union of india (petition no 271 of 1955) that this sub-section only authorises the transfer of a pending proceeding for a particular assessment year it has now become necessary to clarify the meaning of the word ·'case" as understood by the income-tax authorities, and incidentally the amendment is given retrospective operation so as to regularisa past actions manilal c shah new delhi; the 11th may, 1956 chapi'er ii-lnc~me-tax authorities - - - - - - - - s (1) - - - - - - - - (7 a) the commissioner of income-tax may transfer any case from one income-tax officer subordiriate to him to another, and the central board of revenue may transfer any case from anyone income-tax officer to another such transfer may be made at any stage of the proceedings and shall not render necessary the reissue of any notice already issued by the income-tax officer from whom the case is transferred - - - - - - - - i bii~ further to amend the indian income-tax act 1922 (shri m c shah, minister of rewnw and cmi expenditure)

Parliament_bills

0a84731a-b949-5164-905e-e8a9ece151a5

statement of objects and reasonsthe tenth schedule to the constitution, which 1s known as anti-defection law, was added in early 1985 to combat the evil of political defection lest 1 undermined the very foundations of our democracy and the principles which sustained it it provides inter alia for disqualification of an elected member of parliament or a state legislature on the ground of detection if he voluntarily relinquishes his membership of the politcal party by which he was set-up as a candidate for election as such a member or he votes or abstains from voting in the house, contrary to any direction issued by the political party to which he belongs however, as the experience has shown during the last fifteen years of the working of the anu-defection law, the concepts of 'split' in, and 'merger' of, a political party in the house have provided escape routes to the defectors these escape routes got widened and smoothened for intending defectors by some of the rulings of presiding officers in fact, the number of incidents of defections in state legislatures and parliament have been quite large during the last decade and continuous threat of defection has been creating hindrances tn decision making by the political parties, hence, for combating the malaise of political defections these two concepts of "split" and "merger" have to be eliminated if some elected representatives do not agree with the policies and programmes adopted by their parties, they should resign and seek fresh mandate from their constituents again the power to decide questions as to disqualification on ground of defection should be vested, as in other cases of disqualification under articles 103 and 192 of the constitution, in the president of india to be exercised with the advice of the election commission of india this will certainly help m myecting stability tn the democratic system of governance of the country the bill seeks to achieve this objective, extract from the constitution of india| | | ||-------------------|------|------|| decision | on | || questions | as | to || disqualifications | | |103 (/) if any question arises as to whether a member of either house of parliament has become subject to any of the disqualifications mentioned in clause (/) of article 102, the question shall be referred for the decision of the president and his decision shall be final | | | | of | members ||----|----|----|-------|-------------|| | | | | |192 (/) if any question arises as to whether a member of a house of the legislature of a decision on questions as to state has become subject to any of the disqualifications mentioned in clause (/) of article 191, the question shall be referred for the decision of the governor and his decision shall be final disqualificattons of members '(tenth schedule] [articles 102(2) and 191(2)} provisions as to disqualification on ground of defection1 interpretation—in this schedule, unless the context otherwise requires,— (a) "house" means either house of parliament or the legislative assembly or, as the case may be, either house of the legislature of a state; (b) "legislature party", in relation to a member of a house belonging to any political party in accordance with the provisions of paragraph 2 or paragraph 3 or, as the case may be, paragraph 4, means the group consisting of all the members of that house for the time being belonging to that political party in accordance with the said provisions; (c) "original political party", in relation to a member of a house, means the political party to which he belongs for the purposes of sub-paragraph (j) of paragraph 2; and (d) "paragraph" means a paragraph of this schedule 2 disqualification an ground of defection—(/) subject to the provisions of paragraphs 3, 4 and 5, a member of a house belonging to any political party shall be disqualified for being a member of the house— (a) if he has voluntarily given up his membership of such political party; or (b) if he votes or abstains from voting in such house contrary to any direction issued by the political party to which he belongs or by any person or authority authorised by it in this behalf, without obtaining, in either case, the prior permission of such political party, person or authority and such voting or abstention has not been condoned by such political party, person or authority within fifteen days from the date of such voting or abstention explanation—for the purposes of this sub-paragraph,— (a) an elected member of a house shall be deemed to belong to the political party, if any, by which he was set up as a candidate for election as such member; (b) a nominated member of a house shall,— (i) where he is a member of any political party on the date of his nominations as such member, be deemed to belong to such political party; (ii) in any other case, be deemed to belong to the political party of which he becomes, or, as the case may be, first becomes, a member before the expiry of six months from the date on which he takes his seat after complying with the requirements of article 99 or, as the case may be, article 188 (2) an elected member of a house who has been elected as such otherwise than as a candidate set up by any political party shall be disqualified for being a member of the house if he joins any political party after such election (3) a nominated member of a house shall be disqualified for being a member of the house if he joins any political party after the expiry of six months from the date on which he takes his seat after complying with the requirements of article 99 or, as the case may be, article 188 (4) notwithstanding anything contained in the foregoing provisions of this paragraph, a person who, on the commencement of the constitution (fifty-second amendment) act, 1985, is amember of a house (whether elected or nominated as such) shall,— (i) where he was a member of a political party immediately before such commencement, be deemed, for the purposes of sub-paragraph (/) of this paragraph, to have been elected as a member of such house as a candidate set up by such political party; (ii) in any other case, be deemed to be an elected member of the house who has been elected as such otherwise than as a candidate set up by any political party for the purposes of sub-paragraph (2) of this paragraph or, as the case may be, be deemed to be a nominated member of the house for the purposes of sub-paragraph (3) of this paragraph 3 disqualification on ground of defection not to apply in case of split—where a member of a house makes a claim that he and any other members of his legislature party constitute the group representing a faction which has arisen as a result of the split in his original political party and such group consists of not less than one-third of the members of such legislature party,— ' (a) he shall not be disqualified under sub-paragraph (/) of paragraph 2 on the ground— (2) that he has voluntarily given up his membership of his original political party ; or (ii) that he has voted or abstained from voting in such house contrary to any direction issued by such party or by any person or authority authorised by it in that behalf without obtaining the prior permission of such party, person or authority and such voting or abstention has not been condoned by such party, person or authority within fifteen days from the date of such voting or abstention; and (b) from the time of such split, such faction shall be deemed to be the political | party to which he belongs for the purposes of sub-paragraph (/) of paragraph 2 and to be his original political party for the purposes of this paragraph 4 disqualification on ground of defection not to apply in case of merger—(/) a member of a house shall not be disqualified under sub-paragraph (/) of paragraph 2 where his original political party merges with another political party and he claims that he and any other members of his original political party— (a) have become members of such other political party or, as the case may be, of a new political party formed by such merger; or (b) have not accepted the merger and adopted to function as a separate group, and from the time of such merger, such other political party or new political party or group, as the case may be, shall be deemed to be the political party to which he belongs for the purposes of sub-paragraph (/) of paragraph 2 and to be his original political party for the purposes of this sub-paragraph (2) for the purposes of sub-paragraph (/) of this paragraph, the merger of the original political party of a member of a house shall be deemed to have taken place if, and only if, not less than two-third of the members of the legislature party concerned have agreed to such merger 5, exemption—-notwithstanding anything contained in this schedule, a person who has been elected to the office of the speaker or the deputy speaker of the house of the people or the deputy chairman of the council of states or the chairman or the deputy chairman of the legislative council of a state or-the speaker or the deputy speaker of the legislative assembly of a state, shall not be disqualified under this schedule, - (a) if he, by reason of his election to such office, voluntarily gives up the membership of the political party to which he belonged immediately before such election and does not, so long as he continues to hold such office thereafter, rejoin that political party or become a member of another political party; or (b) if he, having given up by reason of his election to such office his membership of the political party to which he belonged immediately before such election, rejoins such political party after he ceases to hold such office 6 decision on questions as to disqualification on ground of defection—(/) if any question arises as to whether a member of a house has become subject to disqualification under this schedule, the question shall be referred for the decision of the chairman or, as the case may be, the speaker of such house and his decision shall be final: provided that where the question which has arisen is as to whether the chairman or the speaker of a house has become subject to such disqualification, the question shall be referred for the decision of such member of the house as the house may elect in this behalf and his decision shall be final (2) all proceedings under sub-paragraph (/) of this paragraph in relation to any question as to disqualification of a member of a house under this schedule shall be deemed to be proceedings in parliament within the meaning of article 122 or, as the case may be, proceedings in the legislature of a state within the meaning of article 212 7 bar of jurisdiction of courts—notwithstanding anything in this constitution, no court shall have any jurisdiction in respect of any matter connected with the disqualification of a member of a house under this schedule 8 rules—(/) subject to the provisions of sub-paragraph (2) of this paragraph, the chairman or the speaker of a house may make rules for giving effect to the provisions of this schedule, and in particular, and without prejudice to the generality of the foregoing, such rules may provide for— (a) the maintenance of registers or other records as to the political parties, if any, to which different members of the house belong; (b) the report which the leader of a legislature party in relation to a member of a house shall furnish with regard to any condonation of the nature referred to in clause (b) of sub-paragraph (/) of paragraph 2 in respect of such member, the time within which and the authority to whom such report shall be furnished; (c) the reports which a political party shall furnish with regard to admission to such political party of any members of the house and the officer of the house to whom such reports shall be furnished; and (d) the procedure for deciding any question referred to in sub-paragraph (/) of paragraph 6 including the procedure for any inquiry which may be made for the purpose of deciding such question (2) the rules made by the chairman or the speaker of a house under sub-paragraph (/) of this paragraph shall be laid as soon as may be after they are made before the house for a total period of thirty days which may be comprised in one session or in two or more successive sessions and shall take effect upon the expiry of the said period of thirty days unless they are sooner approved with or without modifications or disapproved by the house and where they are so approved, they shall take effect on such approval in the form in which they were laid or in such modified forms as the case may be, and where they are so disapproved, they shall be of no effect (3) the chairman or the speaker of a house may, without prejudice to the provisions of article 105 or, as the case may be, article 194, and to any other power which he may have under this constitution direct that any wilful contravention by any person of the rules made under this paragraph may be dealt within the same manner as a breach of privilege of the house]

Parliament_bills

a58bec58-4160-56e9-be1c-d50eccb66658

the advocates (third amendment) bill, 1962(as introduced in lolc sabra on 13m august 1962) (as introduced in lok sabha) a billfurther to amend the advocates act, 1961 be it enacted by parliament in the thirteenth year of the repub­lic of india as follows: -1 this act may be called the advocates (third amendment) short dtleact, 1962 5 z in section 58 of the advocates act, 1961 (hereinafter referred amendmentto as the principal act), in sub-section (4),-oflocdoa si io (i) for the words "relating to the admission and enrolmentof legal practitioners, the provisions of those acts", the words "or of any other law relating to the admission and enrolment of legal practitioners, the provisions of the acts and law aforesaid" shall be substituted and shall be deemed always to have been substituted; (ii) after the words "aforesaid acts", the words "or of theother law" shall be inserted and shall be deemed always to have been inserted is 3 after section 59 of the principal act, the following section shall lmcrtion of be inserted, namely:-=, adon20 "60 (1) until rules in respect of any matter under this =orao­act are made by a state bar council and approved by the bar venunm1 to council of india, the power to make rules in respect of that mat- male l'ldea ter shall be exercisable by the central government (2) the central government may, by notification in theofficial gazette, make rules under sub-section (1) either · for any state bar council or generally for all state bar councils and the rules so made shall have effect, notwithstanding any ,thing contained in this act (3) where in respect of any matter any rules are made by the central government under this section for any state bar s council, and in respect of the same matter, rules are made by the state bar council and approved by the bar council of india, the central government may, by notification in the official gazette, direct that the rules made by it in respect of such matter shall cease to be in force in relation to that bar council with effect from such dat~ as may be specified in the notification and 10 on the issue of such notification, the rules made by the central government shall, accordingly, cease to be in force except as respects things done or omitted to be done before the said date" under the advocates act, 1961 a state bar council has been empowered to enrol qualified persons as advocates on its roll in order that a person who has obtained a degree in law may be eligible for such enrolment, he has to undergo a course ot training in law and pass an examination thereafter as required by section 24(1) (d) of the act the state bar councils are required to frame rules for the purpose but they do not have effect, unless they are approved by the bar council of india the persons who passed the final law examination before the 28th february, 1962 were exempted from undergoing the prescribed course of training and examination mainly because all the bar councils were not constituted by that time and effective rules for the purpose could not be framed the bar councils have now been constituted but no effective rules for the purpose of prescribing the course of training and examination have yet been made it may still take some considerable time for all the state bar councils to make the necessary rules and get them approved by the bar council of india 2 difficulties have arisen on account of the inordinate delay in framing the necessary rules the persons who have passed their final law examination after the 28th february, 1962 are not able to undergo the necessary training in the absence of proper rules this is causing undue hardship to them representations have been received from various states and universities urging upon the government to undertake immediate steps for removing the diftlcultiea experienced by these law graduates 3 it is, therefore, proposed to amend the act empowering the central government to make rules for state bar councils to provide for a course of practical training in law and the examination to be passed after such training this would be an enabling provision and the central government would exercise the power only when it is necessary to do so when, however, any state bar couilcil makes any effective rules for the purpose, the rules made by the central government would cease to be in force on a notification issued in this behalf 4 there are some practising lawyers in tripura, manipur and other parts of india who are not legal practitioners under the legal practitioners act, 1879 or the bombay pleaders' act, 1920 while the act provides for the issue or renewal of certificates of practice to legal practitioners under these acts, difficulties have arisen in the case of lawyers to whom oth_er laws apply opportunity is being taken to remove this difficulty by making a minor amendment in section 68(4) of the act 5 the bill seeks to achieve these objectives nftr damj !"he 8th august, 1962 a k sen memorandum regarding delegated legislationunder sections 15 and 28 of the advocates act, state bar councils have been empowered to make rules in respect of the matters specified therein under the proposed section 60, the central government is being vested with powers to make rules in respect of any of those matters this ii an enabling and transitional provision the central government may exercise the power in respeet of any matter until rules in ntspect of that matter have been made by the state bu cowlcil and the rules made by the central government would r81habi in foree ollly -so long as eftective rules are not made by the state bat council 2 ~e delegation of legislative power is thus of a normal <:;hv~ ter - extract from the advocates act, 1961 (25 of 1961) - - - - 58 (1) where a state bar council has not been constituted under special this act or where a state bar council so constituted is unable to ~:i=d! perform its functions by reason of any order of a court or otherwise, ~itional the functions of that bar councilor of any committee thereof, in period so far as they relate to the admission and enrolment of advocates, shall be performed by the high court in accordance with the provisions of this act (2) until chapter iv comes into force, a state bar council or a high court performing the functions of a state bar council may enrol any person to be an advocate on a state roll, if he is qualified to be so enrolled under this act, notwithstanding that no rules have been made under section 28 or that the rules so made have not bpen approved by the bar council of india, and every person so enrolled shall, until that chapter comes into force, be entitled to all the rights of practice conferred on an adv~3te under section 14 of the 38 of 1926 indian bar councils act, 1926 (3) notwithstanding anything contained in this act, every per-~ who, immediately before the 1st day of december, 1961, was an advocate on the roll of any high court under the' indian bar 38 of 1926 councils act, 1926 or who has been enrolled as an advocate under this act shall, until chapter iv comes into force, be '!!ntitled as of right to practise in the supreme court, subject to the rules made by ~e supreme court in this behalf (4) notwithstanding the repeal by subo-section (2) of section 50 18 of i879 of the provisions of the legal practitioners act, 1879 or of the bom-~ kc bay pleaders act, 1920, relating to the admission and enrolment of ~ of legal practitioners, the provisions of those acts and any rules made thereunder in so far as they relate to the issue and renewal of a certificate to a legal practitioner authorising him to practise shall have effect until chapter iv comes into force and, accordingly, every certificate issued or renewed to a legal practitioner (who is not enrolled as an advocate under this act) which is or purports to be issued or renewed under the provisions of either of the aforesaid acts during the period beginning with the 1st day of december, 1961 and ending with the date on which chapter iv comes into force shall be deemed to have been validly issued or renewed - - - - - a blll further to amend the advocates act, 1961•(shri jawaharla/ nehru, prime minister)

Parliament_bills

7624df33-cd34-55b4-ba88-64f59c62dba0

the appropriation (no3) bill, 1962(as introdl'ced in lok sabha on 19th june, 1962) a billto provide for the authorisation of appropriation of money out of the consolidated fund "" india to meet the ' amounts· 'pent on certain seroices during the financial year· ·ended on' ·the 51st day df march, 1960, in excess of the amounts granted for,thoe services and for that year "bs it enacted by parliament in the thirteenth year ofthe republic of india as follows:-1 this act may be called the appropriation (no3) act, 1962 short title z from and out of the conso1!idated fund of -india, 'the· sums issue of ri s specified in column 3 of the schedule ,amounting inthe~ageregate 4,80,94, 762 to the sum of four crores, eighty lakhs, ninety-four thousand, ~~~l~:ted 'seven hundred and sixty-two rupees shall be deemed to ·have i' been fund of authorised to be paid and applied to meet the amount spent for :"0:: :rtain -defraying the charges in respect of the services specifled in column aces • ex-102 of the schedule during the financial year, ended 011 the3lat day r:~h~~r of march, 1960, in excess of the amounts granted for ·those i services cnd~r~~the 31st man;h, and for that·year 1960 3 the sums deemed to have been authorised to be paid and appropriapplied from and out of the consolidated fund of india under this act atiod is shall be deemed to have been appropriated for the services end purposes expressed in the schedule in relation to the ftnmclal :year ended on the 311t day of march, 1960 servicea iiilc:l purpoae noj of vole t01a voted , portion) = rl-2 induatriea 1590189 a rl4 , is9189 10 31 superannuation allowancea iiilc:l pedlionl 675,986 6,75986 pre-partition payments j,04os9 304,059 3s 1,oit39t02s "0339025 is charobd-t,""" on dibt tifiil 0,,,, ob1f!tghciiis tifiil r«lut:iitnt fir fhtidtinu 0/ dlbt 51 3,28039 cenaulj 328039 107 2793,278 55 57 hiilulchal pndeih 2793,0'11 lmanipur 5,830467 ;,830467 20 93 commanicationl (incluclinl national highway') (14044837 14044837 1,01,17881 other civil worb 10117881 97 iii capi~ of the miditry of affairi (145979 3,45,979 lis 7',s69 78569 commuted viiuc of penions 122 capital outlay of the ministry of ikalth 923,613 9,23613 137 capital outlay on buildidp '40 lto grand total 1,7372,062 j,07~2,7°o 4,80,763 ,' ~, ·m statement of objects ani:> 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 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, 1960 morarji desai a 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, 1960, in excess of the amounts granted for those services and for that year the president has, in pursuance of clauses (i) and (3) of article 117 of the constitution of india, read with clause (2) of article ii s thereof, recommended to lok sabha the introduction and consideration of the bill m n kaul, secretary (shri morarji desai, minister of finane,)

Parliament_bills

47daf520-bf78-5e3c-afe8-b09f2e99593e

the appropriation (railways) no3 bill, 1961(as introduced in lole sabra on 2nd may, i¢i) the appropriation (railways) no 3 bill, i¢i (as introduced in lok sabra) a billto provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts apent on certain services for the purposes of railways during the financial year ended on the 31st day of march, 1959 in e:rceas of the amounts granted for those services and for that year be it enacted by parliament in the twelfth year of the republic of india as follows:-i 1 this act may be called the appropriation (railways) no 3 short title act, 1981j ! , 5 2 from and out of the consol~dated fund of india, the sums laue of ri specified in column 3 of the schedule amounting in the aggregate 583c!10~ to the sum of fifty eight lakhs, thirty-two thousand and fifty-three ~~dtcd rupees shall be deemed to have been authorised to be paid and applied pund of to meet the amount spent for defraying the charges in respect of the ~·~n 10 services relating to railways specified in column 2 of the schedule es:pendlturc during the financial year ended on the 31st day of march, 1959, in ~ ~~~ excess of the amounts granted for those services and for that year 3111t march, j959 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 is 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, 19591 i - suma qpeptin to services and purpolea voted by parliament no of vet charaed on die total conioiidated pund 10 rs ri r • 5 341 347 workin eltpcdiet-repail'l and mainte-diiilce 2,618 2,618 workidl bxpel1ui operatio s taft' 6 8 workidl ~tion other than statfand - • - - - 21,9,5,12,5 is zi,9,5,u,5 9 26,619 26,619 workina ~miacellaneou :expedift 36,06,932 diyidead payable to gen revenues 36,06,932 ie 19 miilcltiladeoul cbarpi -devclopmcn! padd 4u toral ,58,02,469 412 -29,584 ,8,32,053 m 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 ihe lot sabha for expenditure of the central government on railways for the financial year ended on the 31st day of march, 1959 jagjiv an bam a 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 for the purposes of railways during the financial year ended on the 31st day of march, 1959, in excess of the amounts granted for those services and for that year the president has, in pursuance of clauses (i) and (3) of article i17 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill m n kaul, secretary shri jofiimn ram, minister of railrt1ays - -

Parliament_bills

fb88cde8-f0c4-5fdf-a8d8-44afe04b0765

bill no xxvi of 2008 the constitution (amendment) bill, 2008 a billfurther to amend the constitution of indiabe it enacted by parliament in the fifty-ninth year of the republic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2008short title and commencement(2) it shall come into force with immediate effectamendment of article 51a2 in article 51a of the constitution for clause (d), the following clause shall be substituted, namely:—"(d) to defend and serve the country throughout the life, unconditionally and selflessly;" statement of objects and reasonsthe constitution defines not only fundamental rights of citizens but also their duties as per of clause (d) of article 51a citizens are called upon to defend the country and are expected to serve the country when called uponconsidering our progress after independence, we have not come up to our own expectations in spite of the kind and extent of gifts of natureat the root cause of this phenomenon, according to all sections of analysis is the unfortunate situation that baring exceptions, people appear to serve public cause either with an eye on personal/sectarian gains or only if certain conditions are fulfilled it may have been taken for granted that all citizens would always serve the country with unconditional devotion but this, not being exactly so, is necessary to remind ourselves to serve unconditionally and selflessly and throughout our life, whether called upon or notintense love and sense of duty towards the motherland should inspire us to serve without expecting anything in return and of course unconditionally and so the words, 'render national service when called upon to do so' is being substituted with words, 'serve the country throughout the life unconditionally and selflessly'hence this billshreegopal vyas annexure extract from the constitution of india fundamental duties51a, fundamental duties—it shall be the duty of every citizen of india— (a) to abide by the constitution and respect its ideals and institutions the national flag and the national anthem;(b) to cherish and follow the noble ideals which inspired our national struggle for freedom(c) to uphold and protect the sovereignty, unity and integrity of india (d) to defend the country and render national service when called upon to do so; (e) to promote harmony and the spirit of common brotherhood amongst all the people of india transcending religious, linguistic and regional or sectional diversities, to renounce practices derogatory to the dignity of women;(f) to value and preserve the rich heritage of our composite culture; (g) to protect and improve the natural environment including forests, lakes, rivers and wild life, and to have compassion for living creatures(h) to develop the scientific tamper, humanism and the spirit of inquiry and reform; (i) to safeguard public property and to abjure violence (j) to strive towards excellence in all spheres of individual and collective activity so that the nation constantly rises to higher levels of endeavour and achievement rajya sabha————abillfurther to amend the constitution of india————(shri shreegopal vyas, mp)

Parliament_bills

7f56c9de-bd34-53f6-b5fe-56199fc924d4

bill no 159 of 2014 the medical therapy practitioners and clinics (regulation and control) bill, 2014 by shrimati supriya sule, mp a billto provide for regulation and control of medical therapy practitioners and medical therapy clinics in the country and for matters connected therewithbe it enacted by parliament in the sixty-fifth year of the republic of india as follows:—(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) 'authority' means the registration authority for registration of practitionersand clinics constituted under section 4;5(b) 'medical therapy' means medically directed therapy through physical agentsincluding heat, cold, light, water, massage, electricity or manual exercises to persons with the aim of preventing or correcting any disability and includes occupational therapy;10(c) 'clinic' means any place used for carrying out any kind of medical therapy onhuman body for diagnosis and prevention or cure or any disability or disease;(d) 'practitioner' means a person practicing medical therapy whose name hasbeen entered in the register of the authority under section 4;(e) 'register' means the medical register maintained by the authority undersection 5;15(f) 'prescribed' means prescribed by the rules made under this act3 (1) no person shall practice and no clinic shall permit medical therapy without priorregistration with the authoritycompulsory registration for practitioners and clinics20(2) every practitioner and owner of every clinic shall apply to the authority forregistration of clinic within a period of thirty days from the date of coming into force of this act4 (1) the central government shall, by notification in the official gazette, constitute an authority to be known as the registration authority for registration of practitioners and clinicsconstitution of registration authority25(2) the authority shall have its headquarter at new delhi and may establish its regional offices at such places as it may deem necessary for the purposes of this act(3) the authority shall consist of a chairperson and such other members being not less than six, to be appointed by central government in such a manner as may be prescribed30(4) the central government shall appoint a registrar of the authority and make available such number of officers and staff as may be required for efficient functioning of the authority(5) the salaries and allowances and terms and conditions of services of chairperson, registrar, officers and staff of the authority shall be such as may be prescribed5 the authority shall—functions of the authority35(1) entertain application for registration from any individual who possess requisitequalification for praticing medical therapy and any owner who runs a clinic to provide medical therapy services to general public;(2) maintain a register of practitioners and clinics; (3) inspect every registered clinic at least once in a year;40(4) maintain a website to display names, addresses and other details of practitioners and clinics;(5) prescribe standards of professional conduct, etiquette and ethics for medical therapy practitioners;(6) entertain complaints of misconduct against practitioners or clinics;(7) investigate into the complaints and take necessary action against the practitioners or clinics, as the case may be; and(8) perform such other functions in relation to practitioners and clinics as may be assigned to it by the central government5cancellation of registration6 (1) where any practitioner or clinic, as the case may be, fails to comply with theprovisions of this act, the authority shall cancel the registration of such practitioner or clinic10(2) the authority shall, before cancellation of registration under sub-section (1), give an opportunity of being heard to the practitioner or the clinic in the matter, as the case may bepenalty7 whoever contravenes the provisions of this act shall be punished with imprisonment for a term which may extend to three years or with fine which may extend to three lakh rupees or with both158 the central government shall, after due appropriation made by parliament by lawin this behalf, provide such sums of money to the authority, as may be necessary, for effective implementation of the provisions of this actcentral government to provide fund9 the provisions of this act shall be in addition to and not in derogation of any otherlaw for the time being in forceact not in derogation of any other law power to make rules2010 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the provisions of this act25(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 house agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsin recent years, there has been a sudden spurt in the number of medical therapy centres and clinics in the country however, professionals such as individuals trained in therapeutic procedures such as physiotherapy, occupational therapy and others are not regulated by any law unlike the conventional medicine, where the conduct of the physicians and doctors are regulated by medical council of india act, 1956 and the rights of the patients against medical negligence and malpractices governed by the consumer protection act, the therapist professionals are not monitored by any legislation a government notification in 1998 included physiotherapists and occupational therapists under the rehabilitation council of india act, 1992 however, a subsequent notification reversed that decisionadvertisement and promises which are blatant lies are employed to take advantage of the ignorant patients it is shocking to know that more than ninety per cent of these services are not under the ambit of any medico-legal or tax law it has a two-fold disadvantage, first there is no check over the quality of the services provided and second there is a huge loss to the exchequer in terms of undisposed incomesince these therapists are also involved in treating children with special needs and senior citizens, it becomes all the more important to regulate these professionals recognising the grave situation, some states such as madhya pradesh, delhi, maharashtra and himachal pradesh have passed laws setting up state councils to regulate physiotherapists and occupational therapists however, no such regulation is available at the national level therefore, there is an urgent need to formulate a legal framework for the regulation of medical therapy practitioners and clinics in the countryhence this billnew delhi;supriya sulenovember 11, 2014 financial memorandumclause 4 of the bill provides for constitution of an authority for registration of medical therapy practitioners and clinics clause 8 provides that the central government shall provide funds for the purposes of the bill the bill, if enacted, would involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of rupees twenty crore perannum would be involved from the consolidated fund of indiaa non-recurring expenditure of about rupees five 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 rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for regulation and control of medical therapy practitioners and medical therapy clinics in the country and for matters connected therewith————(shrimati supriya sule, mp)gmgipmrnd—2876ls(s3)—03122014

Parliament_bills

73364bd8-47b0-5965-af26-6f44cdc9ccf1

bill no 138 of 2015 the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) amendment bill, 2015 byshri baijayant panda, mpa billfurther to amend the pre-conception and pre-natal diagnostic techniques(prohibition of sex selection) act, 1994be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—amendment of section 22 in section 2 of the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) act, 1994 (hereinafter referred to as the principal act), after clause (a), the following clause shall be inserted, namely:—'(aa) "appropriate government" means in the case of a state, the government of that state and in all other cases, the central government;'53 after section 6 of the principal act, the following section shall be inserted, namely:—insertion of new section6a prohibition on removal of female foetus10"6a on and from the commencement of the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) amendment act, 2015, no person or genetic counselling centre or genetic laboratory or genetic clinic, after having conducted pre-natal diagnostic procedure or test, shall conduct or cause to be conducted any surgical or any other procedure or administer medication or cause to be administered medication in any manner with the intention to remove the female foetus" 4 in section 23 of the principal act,—a m e n d m e n t of section 231520'(i) in sub-section (1), for the words "punishable with imprisonment for a term which may extend to three years and with fine which may extend to ten thousand rupees and on any subsequent conviction, with imprisonment which may extent to five years and with fine which may extent to fifty thousand rupees", the words "punishable with imprisonment for a term which may extent to four years and with fine which may extend to one lakh rupees and on any subsequent conviction, with imprisonment which may extend to ten years and with fine which may extend to five lakh rupees" shall be substituted'(ii) after sub-section (4), the following sub-section shall be inserted, namely:—insertion of new subsection 23(5)25"(5) any person or organization, by whatever name called, who aids or abets the commission of offence of removal of female foetus or withholds information regarding commission of such offence shall be punished with imprisonment for a term which may extend to two years and with fine which may extend to fifty thousand rupees"a m e n d m e n t of section 25305 in section 25 of the principal act, for the words "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", the words "punishable with 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 substituted6 after chapter vii of the principal act, the following chapter shall be inserted, namely:—35insertion of new chapter viia "chapter viia establishment of fast track courts4028a nothwithstanding anything contained in this act, whoever contravenes any of the provisions of this act or any rules made thereunder shall be deemed to be guilty of committing an offence under this act and shall be dealt with in accordance with the procedure laid down in this chapterprocedure to deal with offences committed under the act establishment of fast track courts28b (1) for the purpose of providing speedy trail of offences, the appropriate government shall establish such number of fast track courts as it may deem necessary, to deal exclusively with the matters arising out of offences committed under this act45(2) the fast track courts under sub-clause (1) shall be established in consultation with the chief justice of the high court concerned(3) the expenses incurred in establishing the fast track courts and the administrative expenses of such courts, including salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be borne by the central government528c an investigation into an offence committed under this act and the filing of charge-sheet in the fast track court shall be completed within a period of sixty days from the date of filing of a complaintinvestigation and filing of charge-sheet to be completed within sixty days28d the fast track court shall complete the trial within a period of one hundred and twenty days from the date of filing of charge-sheet in the court:10fast track court to complete the trial within one hundred and twenty daysprovided that where the trial cannot be completed within a period of one hundred and twenty days, the fast track court shall record in writing the reasons therefor and complete the trial within a further period of not more than sixty days, or within such further periods not exceeding sixty days at a time, for reasons to be recorded in writing, but not exceeding a total period of one year15offences committed to be exercisable by a fast track court28e on and from the commencement of the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) amendment act, 2015, the jurisdiction, powers and authority in relation to offences committed under this act shall be exercisable by a fast track court established under this chapter and no other court except the high court concerned and the supreme court shall have jurisdiction, powers or authority in relation to such offences20transfer of cases to the fast track court28f every suit or other proceeding filed or initiated under this act and pending beforeany other court, tribunal or authority immediately before the date of commencement of the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) amendment act, 2015 shall stand transferred on that date to the fast track court of competent jurisdiction: provided that nothing contained in this section shall apply to a suit or other proceedings pending in the high court or the supreme court, as the case may be"25 statement of objects and reasonsthe practice of female foeticide is prevalent in many parts of our country according to estimates, foetal sex determination and selective abortion of female foetus has grown into a huge industry with doctors making at least rupees 1,000 crore by conducting illegal sex-selection procedures in india the 2001 census revealed a decrease in child sex ratio from 945 in 1991 to 927 in 2001 the latest census in 2011 shows that the child sex ratio has dropped to 914 females against 1000 male the lowest since independence also, there is ample evidence to suggest that this practice of sex determination and female foeticide has grown among the upper and middle class of the society and has moved to cities and towns an estimated 15 million girls were wiped out simply not born in india over the last decade due to sex selection and female foeticide and not surprisingly, india ranks 113th out of 135 countries in the world economic forum's global gender gap index for 2011the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection)act was enacted in 1994 to prohibit sex selection, before or after conception, and for preventing the misuse of pre-natal diagnostic techniques for sex determination however, ineffective implementation of this act has led to minimum number of convictions and dented the fight against female foeticide in 2001, seven years legislation, the supreme court directed state governments to enforce the provisions of the aforesaid act effectivelytherefore, it is necessary to establish fast track courts to quickly and efficiently deliver justice and convict those who commit the horrendous crime of female foeticidehence this billnew delhi;baijayant pandaapril 6, 2015 financial memorandumclause 6 of the bill provides for establishment of fast track courts to deal exclusively with matters arising under the act all expenditure in respect of fast track courts shall be met out of the consolidated fund of indiait is estimated that a sum of rupees twelve crore will be required as recurring expenditure per annum a non-recurring expenditure of about rupees one hundred crore is also likely to be involved annexure extract from the pre-conception and pre-natal diagnostic techniques (prohibition of sex selecton) act, 1994 (57 of 1994)| | | | | | | | ||----------------------------------------------------------------------------------------------|------|------|---------------------------------------------------------------------------------|------|------|------|-----|| offences and | | | | | | | || penalties | | | | | | | || 23 | ( | 1 | ) any medical geneticist, gynaecologist, registered medical practitioner or any | | | | || person who owns a genetic counselling centre, a genetic laboratory or a genetic clinic or | | | | | | | || is employed in such a centre, laboratory or clinic and renders his professional or technical | | | | | | | || services to or at such a centre, laboratory or clinic, whether on an honorary basis or | | | | | | | || otherwise, and who contravenes any of the provisions of this act or rules made thereunder | | | | | | | || shall be punishable with imprisonment for a term which may extend to three years and with | | | | | | | || fine which may extend to ten thousand rupees and on any subsequent conviction, with | | | | | | | || imprisonment which may extend to five years and with fine which may extend to fifty thousand | | | | | | | || rupees | | | | | | | || ( | 2 | ) | | | | | || ( | 3 | ) | | | | | || ( | 4 | ) | | | | | |25 whoever contravenes any of the provisions of this act or any rules made thereunder, for which no penalty has been elsewhere provided in this act, 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 and in the case of continuing contravention with an additional fine which may extend to five hundred rupees for every day during which such contravention continues after conviction for the first such contraventionpenalty for contravention of the provisions of the act or rules for which no specific punishment is provided ———— a billfurther to amend the pre-conception and pre-natal diagnostic techniques (prohibition of sex selection) act, 1994————(shri baijayant panda, mp)gmgipmrnd—296ls(s3)—30-04-2015

Parliament_bills

d80ecd8b-5138-5d1a-aa61-f7e976ec88b9

annexure extract from the cinematograph acr, 1952(37 of 1952) part ii certification of films for public exhibition board of film censors 3 (1) for the purpose of sanctioning films for public exhibition, the central government may, by notification in the official gazette, constitute a board to be called the board of film certification which shall consist of a chairman and not less than twelve and not more than twenty-five other members appointed by the central government (2) the chairman of the board shall receive such salary and allowances as may be determined by the central government, and' the other members shall received such allowances or fees for attending the meetings of the board as may be prescribed, (3) the other terms and conditions of service of the memibers of the board shal! be such as may be prescribed - principles for guidance in 5b ()) a film shall not be certified for public exhibition, if, in the opinion of the authority competent to grant the certificate, the film or any part of it is against the interests certifying films, of the sovereignty and integrity of india the security of the state, friendly relations with foreign states, public order, decency or morality, or involves defamation or contempt of court or is likely to incite the commission of any offence a (2) subject to the provisions contained in sub-section (1), the central government may issue such directions as it may think fit setting out the principles which shall guide _ the authority, competent to grant certificates under this act in sanctioning films for public exhibition

Parliament_bills

4bad6a78-c4fd-5bf2-8b2c-86c97aef1642

the central sales tax seconq (amendment) bill, 1958(as introduced in lok sabha) the central sales tax (second amendment) bill, 1958 (as introduced in lok: sabka) a billfurther to amend the central sales tax act, 1956 bz it enacted by parliament in the ninth year of the republic 01 india as follows:-1 (1) this act may be called the central sales tax (second short title amendment) act, 1958:!=~ s (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 74 of 1956 2 ~ section 2 of the central sales tax act, 1956 after referred to as the principal act),-(herein- amendment of ,ectioa a (i) in clause (a), the words "one or more" in sub-clause 10 (ii), and the explanation shall be omitted; (u) in clause (b), for the words "selling goods", the words "buying or selling goods" shall be substituted; (iii) in clause (d), after the words "does not include", the word "newspapers" shall be inserted; i~ (iv) after clause (d), the following clause shall be inserted, namely:-, (tid) "place of business" includes a warehouse godown or other place where a dealer stores his goods and any place where he keeps his books of accounts it 3 section 6 of the principal a~t shall be re-numbered 88 8ublaction (1) thereof, and after sub-section (1) as 80 re-numbered, the following sub-section shall be inserted, namely:-"(2) notwithstanding any thine contained in sub-tlection (1), where a sale in the course of inter-state trade or com- s merce of goods of the description referred to in sub-section (3) of section 8-(a) has occasioned the movement of such goods from one state to another; or (b) has been effected by a transfer of documents of 10 title to such goods during their movement from one state to another; any subsequent sale to a registered dealer during such movement effected by a transfer of documents of title to such goods shall not be subject to tax under this act: is provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner a certificate duly filled and signed by the registered dealer from whom the goods were purchased, containing the 20 prescribed particulars" 4 in section 7 of the principal act,-(0 for sub-section (2), the following sub-section shall be substituted, namely:-"(2) any dealer liable to pay tax under the sales tax 25 law of the appropriate state, or where there is no such law in force in the appropriate state or any part thereof, any dealer having a place of business in that state or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this act, apply for registration 30 under this act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed ezplanation-for the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the 35 iales tax law of the appropriate state notwlthstandinl that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof"; (ii) for sub-section (4), the following sub-section shall be 5 substituted, namely:- (4) a certificate of registnltion granted under this section may-10 is (a) either on the application of the dealer to whom it has been granted, or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the neme, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or 20 (b) be cancelled by the authority granting it where he is satisfied, after due notice to the dealer to whom it has been granted, that he hes ceased to carryon business or has ceased to exist, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax law of the appropriate state or for any other sufficient reason" 5 for s\lb-sections (1), (2), (3) and (4) of section 8 of the prin- amendment 25 clpal act, the following sub-sections shall be substituted, namely: _ of iectiod 8 i (1) every dealer, who in the course of inter-state trade or commerce--(a) sells to the government eny goods; or (b) sells to a registered deder other than the govern-30 ment goods of the description referred to in sub-section (3); shall be liable to pay tax under this act, which shall be one per cent of his turnover (2) the tax payable by any dealer on his turnover in so iqr as the turnover or any part thereof relates to the sale of goods 35 in the course of inter-state trade or commerce not falling within sub-section (1) shall be--(a) in the case of declared goods, calculated at the rate applicable to the sale or purchase of such goods inside the appropriate state; and (b) in the ease of goods other than declared goodi, shall be calculated at the rate of leven per eel or at the rate applicable to the sale or purchase of such goods inside the appropriate state, whichever is higher; and for the purpose of making any such ca1cul11ltion, iuca s dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate state, notwithstanding that he, in fact, may not be so liable under that law (2a) notwithstanding anything contained in sub-sectlon (1) or sub--section (2), if under the sales tax law of the appro- 10 priate state the safe or purchase, as the case may be, of any goods by a dealer is exed)pt from tax generally or 11 subject to tax generally at a rate which is lower than one per cent (whether called a tax or fee or by any other name), the tax payable under this act on his turnover in so far as the turnover or any is part thereof relates to the sale of such goocls shall de nil or, as the case may be, shall be calculated at the lower rate e~nation-for the purposes of this buji)-eection a sale or purchase of goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate state if 20 udder that law it is exempt only in specified circumstances 01' under specified aonditioil$ or in re1atiod to which the tax t levied at specified stages or otherwise than with reference to the turnover of the goods (3), the goods referred to in clause (b) of sub-aecuon 25 (1)-(4) in the case of declared goods are goods of the clua or classes specified in the certificate of registratioll of the registered dealer purchasing the goods as being intended for re-sale by him; 30 (b) in the case of goods other than declared goods are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or for use by him in the execution of any confnct or, subjeet to any rules made by 3s the central government in this behalf, for use by him in the manufacture or processing of goods for sale fir in mining or in the generation or distribution of electricity or an)' other form of power; (c) ere containers or other materials spectfted in the 40 certificate of registration of the registered dealer purehrsina the goods, being containers or materials intended for being used for the packing of goods for sale; (d) are containers or other materials used for the packing of any goods or classes of goods speci1\ed in the 5 certificate of registretion referred t('l in clause (a) or clause (b) or for the packing of any containers or oilier materials specified in the certificate of registration referred to in clause (c) expzan4tion-for the purposes of this sub-seetion, "cont 10 ract" means any agreement for carrying out for cash or deferred payment or other valuable consideration-(i) the construction, fitting out, improvement or repair of any buildmgi road, bridge or other immovable property; or 15 (ii) the instaliation or repair of any machinet'j aftlxed to any' building or other immovablp property (4) the provisions of sub-section (1) shall not epply to any sale in the course of inter-state trade or commerce unless the dealer selling the goods furnishes to tm prescribed authority in 20 the preseribed m8ft11er-(0) a declaration duly filled and signed by thl!' registered dealer to whom the goods are sold containing the prescribed particulars iii e prescribed form obtained from the prescribed authority; or 25 (b) if the goods are sold to the government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authoric;ed officer of the government' 8 por seetion 9 of the principal act, the following sections shan substituti,?d b ~ ted -of new tecucd 30 e'liuuijwtu ; namelr, -for aectiod 9 35 "9 (1) the tax payable by any dealer under this act on le1"l1 ~dd co cetlon siiles of goods effected by him in the cc"ut'se of intcrstate trade of taludd or commetee [whether such sales fall within claula (a) or penalties olaur (b) of section 3] shall be levied and collected by the goternment of india in the manner provided in sub-8ection (3) in the state from which the movement of the goods commenced: provided that, in the case of a sale of goods during their movement from one state to another beoina a sale subsequent to the first sale in respect of the same goods, the tax sball, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the stjate from which the registered dealer effecting the subsequent sale obtained the form pres-s cribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods (2) the penalty imposed upon any dealer under section loa shall be collected by the government of india in the manner provided in sub-section (3)-(a) in the case of an offence falling under clause (b) 10 or clause (d) of section 10, in the state in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub-section (4) of ~ction 8 in connection with the purchase of such goods; (b) in the case of an offence falling under clause (c) of is section 10, in the state in which tbe person purchasing the goods should have registered himself it the offence had not been committed (3) the authorities for the time being empowered to assess, collect end enforce payment of any tax under the general sales 20 tax law of the appropriate state shall, on behalf of the government of india and subject to any rules made under this act, assess, collect and enforce payment of any tax, including any penalty, payable by a dealer under this act in the same manner as the tax on the sale or purchase of goods under the general 2s sales tax law of the state is assessed, paid and collected; and for this purpose they may exercise all or any of the powers the'y have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, appeals, reviews, revisions, references, penalties and crmpound- 30 ing of offences, shall apply accordingly: provided that if in any state or part thereof there ,ilno general sales tjax law in force, the central government may, by rules made in this behalf, make necessary provision fer 011 or any of the matters specified in this sub-section, and such rules 3s may provide that a breach of any rule shall be punjsheble with fine which may extend to five hundred rupees; and where the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues 40 (4) the proceeds in any financial year of any ta'1c, including any penalty, levied and collected under this ~ in any state (other than a union territory) on behalf of the government of india shall be assigned to that state and shall be retained by it; and the proceeds attributable to union territories shall fqrm part 'of the consolidated fund of india s 9a no person who is not a registered dealer shall collect in collection of respect of any sale by him of goods in the course of inter-state ~~;ob~e trade or commerce any amount by way of tax under this act, registered and no registered dealer shall make any such collection except dealers in accordance with this act and the rules made thereunder" ro 7 in section 10 of the principal act, after clause (e), the fojlow- :ren~t ing clause shall be inserted, namely: _ acctioq 10 - (f) collects qny amount by way of tax in contravention of the provisions contained in section 9a;" 8 after section 10 of the principal act, the following section insertion of is shall be inserted, namely:-~ga section 20 "loa if any person purchasing goods is guilty of pn offence irmpositll'on - 0 pena ty under clause (b) or clause (c) or clause (d) of section 10, the in lieu of authority who granted to him or, as the case may be, is com- prosecution petent to grant to him a certifioote of registration uncler this act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this· act in respect of the sale to him of the goods if the offence bed not been committed: provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section" 9 in section 13 of the principal act,-amendment of section 13· (i) for clause (d) of sub-section (1), shall be substituted, namely:-the following clauses 30 "(d) the form in which and the particulars to be contained in any declaration or certificate to be given under this act; 3s (e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any tither form of power; (i) the matters in respect of which provision may be made under the proviso to sub-section (3) of section 9; (g) the fees payable in respect of applications· for registretion under this act"; (ii) in sub-section (4),-s (4) in clause (e), for the words "the authority from which", the words "the authority from whom, the conditions subject to which and the fees subject to payment of which" shall be substituted; ('b) in clause (g), for the words "the authorities to 10 which" and "the nature", the words "the authorities to whom" and "the name, place or nature" shall respectively be substituted amendment it in section 14 of the principal act,-cllectioo 140 (i) for item (iiel), the following items shall be substituted, is namely:-1 of 1944 "(iiel) cotton fabrics as defined in item no 12 of the first schedule to the central excises and salt act, 1944; (ub) cotton yarn, but not including cotton yarn waste;"; , (il) after item (vi), the following items shall be inserted, 20 namely:-1 of 19 "(vii) rayon or artificial silk fabrics as defined in item no 12a of the first schedule to the central excises and salt act, 1944; (viii) sugar, as defined in item no8 of the first sche- 2s f - 1 0 1944 dule to the central excises and salt act, 1944; (ix) tobacco, as defined in item no 9 of the first schedule to the central excises and salt act, 1944; 1 of 1944· (x) woollen fabrics, as defined in item no 12b of the first schedule to the central excises and salt act, 1944" 30 i of 1944· "15 every sales tax law of a state shall, in so far as it imposes or authorises the imp6sition of a tax on the sale or purchase of declared goods, be subject to the following restrictions 35 and conditions, namely:-substitution 11 for section 15 of the principal act, the following section shall or dew lee- be substituted, namely:-bon for icc-lion i, restrictions and conditlon\ in regard to taj: on aale or purchase of declared aoodl within a state (a) the tax payable under that law in respect of any sale or purchase of such goods inside the state shall not exceed two per cent of the sale or purchase price thereof, and such tax shall not be levied at more than one stage; (b) where a tax has been levied under that law in respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state s trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that state" 12 section 7 of the additioool duties of excise (goods of special ~ of 10 [mportance) act, 1957, is hereby repealed act ods87~f 19'7· statement of objects and reasonsthe levy of tax on inter-state sales under the central sales tax act, 1956, commenced from the 1st july, 1957 experience of the working of the act has shown that it requires to be amended in certain respects the bill seeks to make the following amendments:-(i) mmmg industries, electricity undertakings, etc, as registered dealers, will be enabled to purchase in inter-state trade prescribed goods at the concessional rate of tax; (ii) the law at present provides for the taxation of all sales effected by a transfer of documents of title to the goods during a single movement from one state to another and also lays down that in respect of such sales the tax shall be collected in the states where the sales take place administrative difficulties have been experienced in fixing the place of a sale and there is also the rigour of multiple taxation of such sales of goods in a single movement it is now proposed to avoid this multiple taxation and levy the tax only once at the first point during a single movement of goods from one state to another and also to fix 'the place of sale as being in the state from which the movement of goods commenced if sales effected by a transfer of documents of title to the goods involve sales to an unregistered dealer, provision is being made whereby the state in which the place of business of the last registered dealer making the sale is situate will levy the tax; (iii) the provisions relating to registration are being amended to make it clear that dealers in exempted goods also are entitled to get themselves registered; (i1') on the unanimous suggestion of state governments, ft is being provided that all inter-state sales of goods made to government (either central or state) would be taxed at the concessional rates laid down in section 8 (1) of the act; (v) the union territories ~f himachal pradesh and tripura have no local sales tax law the amendments proposed will enable the central government, by rules, to provide a suitable machinery for the collection of central sales tax; i • , (vi) under the additional duties of excise (goods of special irrportance) act, 1957 (58 of 1957) ,-(a) cotton fabrics rayon and artificial silk fabrics and woollen fabrics, (b) sugar, and ( c) tobacco, as defined in items 12 12a, 12b, 8 and 9 ~f the first schedule to the central excises and salt act, 1944 respectively, were declared as goods of special importance in inter-state trade or commerce it is proposed to make section 14 of the act selfcontained, by including those three items also under the list of 'declared goods' defined in this act section 7 of the additional duties of excise (goods of special importance) act, 1957, will consequently be repealed; lvii) one of the conditions laid down in section 15 is that tax on declared goods shall be levied at the stage of last sale or purchase inside the state certain state governments levy tax at the first point of purchase on some of the declared goods under their respective laws, and to accommodate their views it is proposed to leave with the states the option regarding the point of levy of tax on declared goods without in any way disturbing the scope of the present restrictions imposed by parliament morarji desai new delhi; the 19th april, 1958 clause 2-sub-clause (i) omits the explanation to section 2 (a) which defines "place of business" for the purpose of determining the place of sale this is no longer necessary in view of the detailed provisions now being made in section 9 by clause 6 sub-clause (ii) enlarges the definition of "dealer" by including therein persons carrying on the business of purchasing goods in the course of inter-state trade or commerce sub-clause (iii) amends the definition of "goods" by removing "newspapers" therefrom as no state can levy a tax on the sale of newspapers sub-clause (iv) seeks to insert a new definition of "place of business" as including a warehouse, godown etc clause 3-the proposed sub-section seeks to avoid multiple taxation on sales effected by a transfer of documents of title to goods in a single movement thereof from one state to another in such cases the tax will be levied only once at the first point during such movement this benefit will, however, be confined to sales to registered dealers only clause 4-sub-clause (i) seeks to substitute for sub-section (2) a new sub-section providing for the registration of a dealer who has a place of business in a state where there is no local sales tax law the explanation to that sub-section is also being amended to make it clear that dealers in exempted goods also may get themselves registered under the act as persons liable to pay tax although exempt for the time being sub-clause (ii) seeks to substitute a new sub-section for subsection (4) of section 7, the amendments made being of a procedural character clause 5-the amendments proposed will-(a) entitle government departments to purchase goods at the concessional rate of tax; (b) ensure that in no circumstances a sale to an unregistered dealer or consumer is taxed at a rate lower than that applicable in the case of a sale to a registered dealer; (c) enable the rate of tax to be determined in cases where the state rate is prescribed not with reference to the turnover but with respect to the quantity sold, eg, petrol; (d) enable rules being made prescribing the commodities used by a manufacturer, miner, etc, in his undertaking which would be entitled to the concessional rate of tax clauge 6-section 9 as proposed to be revised provides that the state which shall levy and collect the tax shall be the one from which the goods have been moved in the course of inter-state trade or co~merce in the case of a_second or subsequent sale by a registered dealer to an unregistered dealer which will not be covered by sub-section (2) of section 6 as proposed to be amended by clause 3, tax will be levied and collected in the state where the registered dealer making the sale has his place of business power is also being taken by the central government to make rules for the purpose of providing for the assessment, collection and enforcement of payment of tax under the act in any territory where there is no local sales tax law in force the proposed new section 9a provides that tax under the act can be collected only by registered dealers clause 7-this amendment is consequential upon the insertion of new section 9a cla'u'fe a-the new section loa seeks to provide for the imposition of a penalty in respect of the offences enumerated in clauses (b), (c) and (d) of section 10 any penalty under this provision will be a bar to a prosecution on the same facts clause 9-the rule-making section (section 13) is sought to be amended suitably in consequence of the amendments proposed in the bill cla'u'~e 10-section 14 of the act is sought to be made self-contained by including within it (a) cotton fabrics, (b) rayon and artificial silk fabrics, (c) woollen fabrics, (d) sugar and (e) tobacco as defined in the first schedule to the central excises and salt act, 1944, which were declared as goods of special importance in inter-state trade or commerce by section 7 of the additional duties of excise (goods of special importance) act, 1957 clause ll-section 15 is being revised so as to leave the discretion of the state governments unfettered with respect to the levy of tax on declared goods at any stage under their local laws, the only condition sought to be imposed being that if, under the local sales tax law, a tax is collected, provision is made in the law for the refund of such tax if the goods are sold in the course of inter-state trade or commerce in such cases central sales tax alone should be leviable the state governments are left free to lay down their own procedure for the making of such refunds clause 12-this amendment is consequential on the amendment proposed in clause 10 financial memorandumthe scheme of the existing act is to utilise the machinery hi existence in the states for collecting the central sales tax this does not in,volve any expenditure from the consolidated fund of india with respect to union territories like delhi, the financial memorandum attached to the central sales tax bill has already explained tl!e financial implications in states like himachal pradesh and tripura, where there is no local sales tax law in force, a machinery may have to be devised whereby the central sales tax may be collected for this purpose a small staff may be required as there is no appreciable volume of inter-state trade from these territories, the expenditure likely to be involved on this account may not exceed rs 25,000/- per annum - clause 9 of the bill seeks to enlarge the rule-making power of the central government to provide for-(a) the form of declaration and certificates under the act and the particulars to be contained therein; (b) the goods or class of goods which are likely to be used by a manufacturer, miner, etc, in his undertaking in respect of which the concessional rate of tax should be leviable; (c) the procedure for the levy and collection of tax in territories where there is no local sales tax law; (d) the fees payable in respect of applications for registration; and (e) the fees payable for obtaining a declaration form under sub-section (4) of section 8 and the conditions subject to which such declaration forms may be obtained power has to be assumed by the central government for the purpose of specifying what goods or classes of goods are likely to be used by ·a manufacturer, miner, electricity undertakings, etc, as such specifications may have to be made from time to time states like tripura _ himachal pradesh have at present ,no sales tax law provision has, therefore, to be made enabling the central government to make rules providing for the collection and enforcement of payment of tax under the central law in these territories the rule-making power is of a normal character annexure extracts from the central sales tax act, 1956- (no 74 of 1956) - • - •z in this act, unless the context otherwise requires,-definitions' (a) "appropriate state" means-(i) in relation to a dealer who has one or more places of business situate in the same state, that state; (ii) in relation to a dealer who has one or more places of business situate in different states, every such state with respect to the place or places of business situate within its territory; explanation-"place of business" means-(i) in the case of a sale of goods in the course of inter-state trade or commerce falling within clause (a) of section 3, the place from which the goods have been moved by reason of such sale; (ii) in the case of any such sale falling within clause (b) of section 3, the place where the sale is effected; (b) "dealer" means any person who carries on the business of selling goods, and includes a government which carries on such business; (c) "declared goods" means goods declared under section 14 to be of special importance in inter-state trade or commerce; (d) "goods" includes all materials, articles, commodities and ell other kinds of movable property, but does not include actionable claims, stocks, shares and securities; - - - - - chapter iii inter-state sales tax6 subject to the other provisions contained in this act, every ~~i~:~~t~: dealer shall, with effect from such date as the central government state s:·les may, by notification in the official gazette, appoint, not being earlier than thirty days from the date of such notifioation, be liable to pay tax under this act on all sales effected by him in the course of inter-state trade or commerce during any year on and from the date so notified reaiatnotiod of dcalen 7 (1) every dealer liable to pay tax under this act shall, within such time as may be prescribed for the purpose, make an application for registration under this act to such authority in the appropriate state as the central government may, by general or special order, specify, and eve:ry such application shall contain such particulars as may be prescribed (2) any dealer who is liable to pay tax under the sales tax law of the appropriate state may, notwithstanding that he is not liable to pay tax under this act, apply for registration under this act to the authority referred to in sub-section (1), and ~ery such application shall contnin such particulars as may be prescribed - - - - - (4) a certificate of registration granted under this section may be cancelled by the authority granting it, where it is satisfied that the dealer to whom it has been granted has ceased to carry on business or bas ceased to exist or, in thp case of a dealer registered under sub-section (2), has ceased to be liable to pay tax under the sales tax law of the appropriate state or for any other sufficient reason - - - - - rates oftax 8 (1) every dealer who, in the course of inter-state trade or com-~~=~ of merce sells to e registered dealer goods of the description referred inter-state to in sub-section (3) shall be liable to pay tax under this act, which ~~~~ com- shall be one per cent of his turnover: provided that, if under the sales tax law of the appropriate state, the sale or purchase of any goods by a dealer is exempt from tax generally and not in specified cases or in specified circumstances or is subject to tax (by whatever dbme called) at a rate or rates which is or are lower than the rate specified in sub-section (l), the tax payable under this act on the turnover in relation to the sale of such goods in the course of inter-state trade or commerce shall be nil or shall be calculated et the lower rate, as the case may be (2) the tax payable by any dealer in any case not falling within sub-section (1) in respect of the sale by him of any goods in the course of inter-state trade or commerce shall be oalculated at the same rates and in the same manner as would have been done if the sale had, in fact, taken place inside the appropriate state, and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate state, notwithstanding that he, in fact, may not be so liable under that law (3) the goods referred to in sub-section (1)-(a) in the case of declared goods, are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him; and (b) in any other case, are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him or for use by him in the manufacture of goods for sale or for use by him in the execution of any contract; and in either case include the containers or other materials used for the packing of goods of the class or classes of goods so specified explanation-for the purposes of this sub-section "contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration-(i) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property; or (ii) the installation or repair of any machinery affixed to any building or other immovable property (4) the provisions of sub-section (1) shall not apply to any sale in the course of inter-state trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declamtion duly filled and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars on a prescribed form obtained from the prescribed authority - - - - - - 9 (1) the tax payable by any dealer under this act shall be ~il!~~~ of levied and collected in the appropriate state by the government tllx of india in the manner provided in sub-section (2) (2) the authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall on behalf of the government of india and subject to any rules made under this act, assess, collect and enforce payment of any tax payable by a dealer under this act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the statej and the provisions of such law including provisions relating to returns, appeals, reviews, revisions references, penalties and compounding of offences, shall apply accordingly (3) the proceeds (reduced by the cost of collection) in any financial year of any tax levied and collected under this act in any state on behalf of the government of india shall, except in so far as those proceeds represent proceeds attributable to union territories, be assigned to that state and shall be retained by it; and the proceeds attributable to union territories shall form part of the consolidated fund of india penaltitl 10 if any person-- - - - - - (e) has in his possession any form prescribed for the purpose of sub-section (4) of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this act or any rules made thereunder; he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues - - power to 13 (1) the central government may, by notification in the m3ke rules officpll gazette, make rules providing for- (a) the manner in which applicktions for registration may be made under this act the particular to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given; (b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this act shall be determined, and the deductions which may be made in the process of such determination; (c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this act may be cancelled; (d) the particulars to be contained in the declaration to be given by any registered dealer purchasing goods and the form of such declaration - ' - - (4) in particular and without prejudice to the powers conferred by sub"section (1), the state government may make rules for all or any of the following purposes, namely:-- - - - (e) the authority from which any form of declaration prescribej under sub-section (4) of section 8 may be obtained, the manner in which the form shall be kept in custody and records relating thereto maintained, the manner in which any such form may be used and any such declaration may be furnished; - - - - - - (g) the time within which, the manner in which and the authorities to which any change in the ownership of any business or in the nature of any business carried on by any dealer shall be furnished, - - chapter iv goods of special importance in inter-state trade or commercelrsold in the same form in which they aile direct-i ly produced by the ) rolling mill; 14, it is hereby declared that the following goods are of special ;;~~~i~ be importance in inter-state trade or commerce: -of special ( ') i' 1 d' k' 11 't f importan:e t coa, mc u mg co e mal s orms; in inter-(ii) cotton, that is to say, all kinds of cotton (indigenous stste trade or imported) in its unmanufactured state, whether ginned or ~e;~~­unginned, baled, pressed or otherwise, but not including cotton waste; (ua) cotton yarn, but not including cotton yarn waste; (iii) hides and skins, whether in a raw or dressed state; (iv) iron and steel, that is to say,-(a) pig iron and iron scrap; (b) iron plates sold in the same form in which they are directly produced by the rolling mill; (c) steel scrap" steel inggts steel "billets, steel bars and rods; (d) (i) steel plates, (ii) steel sheets, (iii) sheet bars and tin bars, (iv) rolled steel sections, (v) tool alloy steel; (1') jute, that is to say, the fibre extracted from plants belonging to the species core horus capsularis and eorehorus ozitorius and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannapinus l!lnd hibiscus sabdariffavar altissima, whether baled or otherwise; (vi) oil-seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry or in the manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines, perfumes, cosmetics and the like 15 every sales tax law of a state shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:-restrictions and conditions in gard to :ax on sale or purchase of dcc1a'ed goods wihin a statc (a) the tax payable under that law in respect of any sale or purchase of such goods inside the state shall be levied only in respect of the last sale or purchase inside the state and shall not exceed two per cent of the sale or purchase price; (b) notwithstanding anything contained in clause (a), no tax shall be levied in respect of the last sale or purchase inside the state if the declared goods purchased are intended for sale in the course of inter-state trade or commerce explanatwn-the expression "last sale or purchase inside the state" means the transaction in which a dealer registered under the sales tax law of the state-(i) sells to or purchases from another such dealer declared goods for use by the purchaser in the manufacture of goods for sale or for use by the purchaser in the execution of any contract; or (ii) purchases declared goods from another such dealer for sale to a dealer not registered under the sales tax law of the state or to a consumer in the state - - - - - - extrct from the additional duties of excise (goods or special importance) act 1957(no 58 or 1957) - - - - - 7 it is hereby declared that the following goods namely, sugar, ~=t!:~on tobacco, cotton fabrics, rayen or artificial silk fabrics and woollen goods to be fabrics are of special importance in inter-state trade or commerce ~~ and every sales tax law of a state shall, in so far as it imposes in inter-slife or authorises the imposition of a tax on the sale or purchase of ~m~~ce the declared goods, be subject as from the 1st day of april, 1958, to the restrictions and conditions specified in section 15 of the of 6 central sales tax act, 1956 1~ 195, - - - - - a bill further to amend the central sales tax act, 1956 the president has, in pursuance of clauses (i) and ~3) ofarticle 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha, the introduction and consideration of the bill m n kaul, secretary (shri morarft desai, minister of finance)

Parliament_bills

9f9aef18-175c-5e50-befb-f96a450ad290

_ no 62 01 1, the banking laws (amendment) bnl, 1984 a bill~ further to "amend) the state bank ot india act, 1955, the state j~a:nk of india (suwtijiary bankf> aot, 1959, the banking comptlllies (acqflit sition and'ttanster of undef'taktng) actl 19'10 ,and the &m1cibg companies (acquisition atad ttanb/er oj undertakinga') a~, 1980 bii it enacted by parliament in the thirty-flfth year of the rapubuc of india as follows: --1 this act may be called the banking laws (amen'dment) act, 1984 short titje " z in the state bank of india act, 1955, after section 43, ,the following inaertigrj 5 section shall be inserted, namely:-of new section 43aid act z3 of 191hj, 21 of 1965 "43a (1) no officer, adviser or other employee [other than an bonul employee within the me~ing of clause (13) of section 2 of the payment of bonus act, 1965] of the state bank whall be entitled to be paid any bonus 10 (2) no employee of the state bank, being an employee within the meanjng of claqse (13) of section 2 of the payment of boiius act, 1965, shall be entitled to be paid any bonus except in accordance with 21 of 1965 the provisions of ·that act (3) the provisions of this -section shall have effect notwithst'blding any judgment, decree or order of any court, tribunal or other authority and notwithstanding anything contained in any other provision of 5' this act or in the industrial disputes act, 1947, or any other law for 14 of 1947 ,the time being in force or any practice, usage or custom or any contract, agreement, settlement, award or other instrument" s in the state bank of india (subsidiary banks) act, 1959, atter aection 50, the following section shall be inserted, namely:-10 ioaertion of new sectlon malnact s8 of 19159;bonua "50a (1) no officer, adviser or other emp10yee [other than an employee within the meaning of clause (13) of section 2 of the payment of bonus act, 1965] of a subsidiary bank shall be entit~ to be 21 of 1960 paid any bonus ' (2) no employee of a subsidiary bank, being an employee within 15 the meaning of clause' (13)' of section 2 of the payment of bonus act, 1985, shall be entitled to be paid any bonus except in accol'danee with 21 of 1965 the provisions of that act (3) the provisions of this section shall have effect notwithstanding any judgment" decree or order of any court, tribunal or other ro authority and jlotwithstanding anything contained in any other provision of this act or in the industrial disputes act 1947, or 'ldy 14otlm7 other law for the time being in force or any practice, usage or custom or any contract, agreement, settlement, award or other instrument" 4 in the banking companies (acquisition and transfer of under- 25 takings) act, 1970, after sectlon 12, the following seetion shall be inserted, namely:- inaertion of new eeettoil lsatnact lof it'70bonua "12a (1) no officer or other employee [other than an employee within the meaning of clause (13) of section 2 of the payment of 'bonus act, 1965] of a corre~nding new bank shall be entitled to be 30 21 of 1965 paid any bonus (2) no employee of a corresponding new bank, being an employee within the meaninjl of c1au~e (~'3) of section 2 of the payment ~ bonus act 1965, shall 'be entitled to be paid any bonus except in 21 of 1985 accordance with the provisions of that act 35 "(3) the provisions of this section shall have effect notwithstanding any judgment, decree or order of any eourl, tribunal or other authority and notwithstanding anythin~ c()ntained in any other provision of this act or in the industrial d~sputes act, 1947, or any 14: of 1947 ot9iet law for the time being in force or any practice, llsage or custom 40 or any contract, a~rpement, settlement, award ('11' other tnstnunent" " "s in the bankine companies (acquisition md tj:ansfer of undertakinp) act, 1980, after section 12, the following section shall be inserted, namely:-21 of 1965 "12a (1) no omcer or other employee [other than an eii1plojee bonua within the meaning of clause (13) of section 2 of the payment of bonus act, 1965] of a corresponding new bank shall be entitled to be paid any bonus zl of 1965 (l (2) no employee of a corresponding new bank, being an employee within the meaning oflclause (13) of section 2 of the payment of bonus act, 1965, shall be entitled to be paid any bonus except in accordance with the provisions of that act 14of1947 15 (3) the provisions of this section shall have effect notwithstanding any judgment, decree or order of any comt, tribunal or other authority and notwithstanding anything contained in any otber provision of this act or in the industrial disputes act, im7, or any otber law for tbe time being in force or any practice usage or custom or any contract, agreement, settlement, award or o~her instrument" statement of objects and reasonsin an award notified on 14-1-1984, the central government ,'lildustrial tribldlal, madras, held that the employees of the state bank of india covered by the award should be paid bonus at the rate of one month's substantive pay every half year on the ground that this bas all along been the custom and practice a writ petition filed against this award is pending in the madras high court 2 all public sector banks including the st,ate bank of india come' under the purview of the payment of bonus act, 1965, and the intention is that no bonus other than what is required ~ be paid under the payment of bonus ac~ 1965, shall be paid to the employees of the state bank of india or of any other public sector bank it is proposed to make express provisions in this behalf in 'the state bank of india act, 1955 4dd the enactments relating to the other public sector banks 3 the bill seeks to achieve the above objects new delhi; pranab mukherjee -: :-, the 21st luly, 1984: a billfurther to amend the state bank of india act, 1955, the state bank of india (subsidiary banks) act, 1959, the banking companies (acquisition and transfer -of undertakings) act~ 19"1q and the banking companies (acquisition and transfer of undertakings) act, -1980 (shri pranab kumar mukherjee, mi'rlilter of f,nancc~)

Parliament_bills

0d3ee7e3-bd17-5ead-a00b-a4c7ee22bd2f

bill no 211 of 1985 1'he salary, allowances and pension of members of parliament (amendment) bill, 1985 a billfurther to amend the salary, allowances and: pension of members of parliament act, i954 be it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 this act may be called the salary, allowances and pension of mem-short ders of parliament (amendment) act, 1986 title 30 of 1954 !l 2 h section 3 of the salary, allowances ud pension of memhen of ameadment of section 3 parliament act, 1954 (hcreiuftcr referred to as the principal ad), for the word "_ven hundred and fifty rupees", the words ''one tbousand rupees" shan be substituted 3 in section 5 of the principal aet,-(a) in sub-section (1) ,-amendment of section 5 10 (i) in clause (b), for the words "if the journey", the words "if the journey, being a journey during a sitting of the committee;" shall be substituted; (14) for the second proviso and the ezplanation, the following proviso shall be substituted, namely:-15 "provided further that nothing in the first proviso shall apply, if the member performs the journey by air for visiting any place in· india not mote than once during a sitting of the committee"; (b) for sub-section (2), the following sub-sedion and explana-tions shall be substituted, namely:-'(2) every member shall be entitled to an amoudt equal to the fare hy air (or (!ach sinele journey by air (other than a joul",ney referred to in rt"ction or the second proviso to sub-3 sect;on (1) of this section or section 6c) performed by him from any plact: in india tn any other place in india during his term of ofti('p as such membe,': provided that net ille-mber shall be entitled to any payment under th;s suh-section in respect of s~y journeys in excess of 10 sixteen per!01med by hjm during any year explanation i-the provisions of clause (c) of sub-section (1) and of sub-section (2) of section 4 shall, so far as may be, apply to travelling allowances payable under this section as they apply to travelling allowances payable under that section explanation h-for the purposes of this section, "year" means,-(i) in the case of a person who is a member at the commencement of the salary allowances and pension of members of parliament (amendment) act, 1985, the year begin- 20-ning with such commencement and each of the subsequent years; (ii) in the case of a person who becomes a member after such commencement, the year beginning with the date on which his term of office as such member commences and each of the subsequent years! 23 amendmentot section 6d 4 in section 6d of the principal act, for the words, brackets and ftgures "sub-section (1) of section 5", the words, brackets and figures "sub-section (1) or sub-section (2) of section 5" shall be substituted substitution of 5 for section 8 of the principal act, the following section shah be 30 substituted, 'namely:-newbec-lion for stction 8 constituency allowance and amenities us r\ member sball he entitled to sueh constituency a1lowanee and to sucb medi('ai facilities for himself and for members of his family and to sucb housirlg', telephone, water, eleetriclty facilities or sueh amount in ca~h in lieu of all 01" any of such facilities, as may be 33 prescribed by rule'~ u"d(~r section 9" 6 in section sa of the principal act, in sub-section (1) ,-amendmental 1iec-tion8a (a) for the words ''three hundred rupees", at both the places where they occur, the words "five hundred rupees" shall be substituted; (b) in the second proviso, the words "so, however, that in no case the pension payable to such person shall exceed five hundred rupees per mensem" shall be omitted (c) after the second proviso the following proviso shall be added, namely:-5 "provided also that every penon, who has served for any period as a member of the provlslodall parliament and who is not entitled to any pension under the foftpldr provlslons of tbls sub-section, shall with dect from the codqdedceldedt of the salar,;" , allowances and pension of members of parliament (amendment) act, 1985, be entitled to a pension of ave hundred nqjees per mensem"; 10 (d) the elpzanation shall be renumbered as explanation 1 and in the explanation as so renumbered, for the words" brackets and figures "clauses (iv) and (1') of sub-section (1) ", the words "this sub-section" shall be substituted; (e) after explanation 1 as so renumbered, the following expzanation shall be inserted namely:-15 43 of 1951 20 "explanation 2-where in any general election held for the purpose of constituting a new house of the people, poll could not be taken in any parliamentary constituency or any part thereof on the date originally fixed under clause (d) of section 30 of the representation of the people act, 1951 on account of snow-falls or other weather cqllditions of an extreme nature in such constituency or part thereof or on account of such constituency or part thereof being inaccessible for any reason, the member ejected to such house from such constituency shall be deemed, for the purposes of this sub-section, to have served as a member of such house from the date of publication, under section n of the said act, of the notification relating to such house" 7 after section 8a, the following section shall be inserted, namely:-msertionot newaection sb 'ibb there may be paid to a member by way of a repayable advance such sum of money not exceeding twenty thousand rupees as may be determined by rules made in this behalf under section 9 for the purchase of a conveyance" advances for purchase of conveyance 8 in section 9 of the principal act, in sub-section (3) for clause (1), 35 the following clauses shall be substituted, namely:-amendment ef eectign9 "(f) the constituency allowance and medical and other facilities mentioned in section 8 and the amount to be paid in cash in lieu of such allowances and facilities; (ff) the amount which may be paid by way of repayable advance for the purchase of conveyance; the rate of interest thereon and the mode of recovery of such amount and interest thereon; and" statement of objects and reasonskeeping in view the· recommendations of the joint committee on salaries and allowances of members of parliament and the demand made by the members it is proposed to amend the salary, allowances and pension of members of parliament act 1954, with a view to provide for the following:-(1) increase in salary from rs 750 to rs 1,000 per month (ii) facility of 16 single air journeys throughout the year to member; without any limitation as to its use only during the session~ (iii) (a) increase in minimum pension of ex-members of parliament from rs 300 to ps 500 per month and the abolition of the ceiling with respect to pension; (b) in cases where the elections are not held due to weather conditions, etc, such as in ladakh in jammu and kashmir and mandi in himachal pradesh, such period should be counted towards their eligibility period for grant of p~nsion; (c) grant of pension to the members of the constituent assembly who are not at present entitled to the same; (iv) advance for purchase of conveyance 2 the bill seeks to achieve the above objects new pelhj; h k l bhagat the 19th december, 1985 clause 2 of the bill f:eeks to amend section 3 of the salary, allowances and pension of members of parliament act, 1954, to increase th~ salary of the members of paruament from rs 750 per mensem to rs 1,000 per mt-nsem 2 clause 3 of the bill seeks to amend section 5 of the act to provide for the facility of sixteen single air journeys throughout the year to membt:rs of parliament without any limitation as to its use only during the sessions jnstead of the existing eight to and fro intermediate air' journeys during the sessions 3 clause 5 of the bill seeks to substitute a new section for the ex,-isting section 8 to provide for payment of constituency allowance to a member and medical facilities to such member and the members of his f{lmily 4 clause 6 of the bill seeks to amend section sa of the act for providing for the following:-(i) increase in the minimum pension of ex·members of parliament from rs 300 to rs 500 without any ceiling on maximum pension; (ii) grant of pension to persons who have been members of provisjonal parliament/constituent assembly 5 the above provisions would involve expenditure from the consolidated fund of india to the tune of rs 232 crores 6 the provisions of the bm will not involve any other expenditure c!ither recurring or non-recurring clause 8 of the bill which seeks to amend sub-section (3) of section 9 of the salaryt allowances and pension of members of parliament act 1954 empowers the joint committee of both the houses of parliament to make rujes to provide for certain additional matters these matters relate to the constituency allowance and the medical ~nd other facilities which a member shall be entitled to under section 8 of the act and the amount to be paid in cash in lieu of such allowance and' facilities and the amount which may be paid to a member by way of repayable advance for tbe purchase of conveyance, the rate of interest thereon and the mode of recovery of such amount and the interest thereon the matters with respect to which rules may be made under the proposed amendments relate to matters of detail or procedure the delegation of legislative power is thus normal in character extracts from the salary, allowances and pensjon of members of parliami:nt act, 1954 (30 of 1954) - - salaries and daily allowances 3 a member shall be entitled to receive a salary at the rate of seven hundred and fifty rupees per mensem during the whole of his term of office and subject to any ntles made under this act an allowance at the rate of seventy-five rupees for each day during any period of residence on duty travell1n, allowances for intermediate journeys 5 (l) where a member absents himself for less than fifteen day~ during a session of a house oc parliament or a sitting of a committee for visiting any place in india, he shall be entitled to receive travelling allowances in respect of such journey to such place and for the return journey- - - - - (b) if the journey is performed by air, equal to one fare by :iir for each such journey: provided that such travelling allowances shall not exceed the total amount of daily allowances which would have been admissible to such member under section 3 for the days of absence if he had not so remained absent: provided further that nothing in the first proviso shall apply, if the member performs the journey by air for visiting any place in india-(a) not more than four times during a session lasting mere than seventy-five days; (b) not more than twice during a session lasting for seventy-five days or less; and (c) not more than once during a sitting of the committee expzanation-the provisions of clause (e) of sub-section (1) and of sub-section (2) of section 4 shall, so far as may be, apply to travelling allowances payable under this section as they apply to t~avelling allowances payable under that section (2) where in any year r member does not perform during any session any such journey as is referred to in the second proviso to sub-section (1), bt the number of such journeys performed by him during any setlsion special facility to blind and physically incapacitated members advanct';1 to officers ()i pariia- ment for purchase of motorcars is less than the maximum specified in that proviso with respect to such session, then, such member shall be entitled to perform all or as the case' may be, the remaining number, of such journeys during any other session or sessions in that year, in addition to the number of journey,; which he is otherwise entitled to perform under that proviso during such other session or sessions - - - - - 6d a member who is blind or who is, in the opinion of the chairman of the council of states or, as the case may be, the speaker of the house of the people, so incapacitated physically as to require the facility of an attendant shall with respect to each such journey by air as is referred to in clause (b) of sub-section (1) of section 4 or clause (b) of sub-section (1) of section 5 or section 6c which he performs along with an attendant be entitled (in addition to the allowances which he is entitled under section 4 or section 5 or, as the case may be, section 6c) to an amount equal to one fare by air for such journey - - - - - 8 there may be paid to any officer of p~rliament by way of a repayable advance such sum of money as may be determined by rules made in this behalf under section 11 for the purchase of a motor-car in order that he may be able to discharge conveniently and efficiently the duties of his office - - - - - pension 105 of 1976 power to make rules 8a (1) with effect from the commencement of the salaries and allowanc of members of parlflment (amendment) act, 1976, there shall be paid a pension of three hundred rupees per mensem to every person who has served for a ~riod of five-years, whether continuous or not,-- - - - - provided further that where any person has served as aforesaid for a period exceeding five years there shall be paid to him an additional pension of fifty rupees per mensem for every year in excess of five, so, however, that in no case the pension payable to such person shall exceed five hundred rupees per mensem explanation-for the purposes of clauses (iv) and (v) of sub-section (1) "provisional parliament" shall include the body which functioned as the constituent assembly of the dominion of india immediately before the commencement of the constitution - - - - - t (1) - - - - - (3) the joint committee constituted under sub-section (1) may after consultation with the central government make rules to provide for all or any of the following matters, namely:-- - - - - (f) medical • housing, telephone, postal, water, electricity, constituency and secretariat facilities mentioned in section 8' and the amount to be paid in cash in lieu of all or any of such facilities; and - - - - - - ' bill further to amend the salary, allowances and pension of members of parliament act, 1954-(shri h k l bhjjgqt, minist'er of p4f li4mentary affairs iiu tourism)

Parliament_bills

b9337034-7d98-511e-8b28-fc63c921bf99

bill no 237 of 2016 the constitution (amendment) bill, 2016 bydr ramesh pokhriyal 'nishank', mpa billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—short title1 this act may be called the constitution (amendment) act, 201652 after article 30 of the constitution, the following heading and article thereunder shall be inserted, namely:—insertion of new article 30a "right to water and sanitation30a (1) every citizen shall have access to adequate potable water and sanitationright to clean drinking water and sanitation(2) the state shall, within two years of the coming into force of the constitution(amendment) act, 2016, by law, ensure proper implementation and monitoring of the right to potable water and sanitation10(3) for the purposes of implementation and monitoring of the right to potable water and sanitation,—(i) the central government shall ensure that,—(a) sufficient funds are provided to the state governments;5(b) sanitation and water service authority be constituted at the national level to oversee the implementation and monitoring of the right to potable water and sanitation;(c) a permanent river authority is constituted at the national level to ensure proper cleaning and maintenance of inter-state rivers and to decide on the distribution of water of such rivers among the riparian states;10(ii) every state government shall ensure that,—(a) the funds provided by the central government are distributed to the panchayats in an equitable manner for providing water and sanitation facilities in each district;15(b) local bodies within the state constitute special sanitation and water service authorities at the district level with the following functions:—(i) to arrange adequate number of piped water connections;(ii) to remove refuse from premises; (iii) to sweep and water streets;20(iv) to provide and maintain at suitable places facilities for deposit, disposal or destruction of refuse;(v) to provide and maintain public drinking water facilities and public sanitary conveniences;25(vi) every person or authority responsible for providing or maintaining or monitoring water and sanitation facilities under the law is held liable in the event of failure to perform his functions under the lawexplanation in this article, the expression "state government", in the case of a union territory means the central government" statement of objects and reasonsaccess to clean drinking water and sanitation is essential for dignified living of human beings on the earth lack of water and sanitation facilities lead to various health hazards and make people vulnerable to diseases particularly water borne diseases in our country water resources are adequate however, due to ineffective implementation of water and sanitation management policies, the water resources have remained untapped for human use therefore, there is an acute shortage of drinking water in almost every part of the countrythe right to clean drinking water and sanitation does not find any explicit mention in our national law and is also not enshrined as a fundamental right in our constitution however, the courts in india including the supreme court have interpreted article 21 of the constitution as encompassing the right to safe water and sanitationwhile citizens have the right to access to safe and clean drinking water, the right to sanitation is equally important the people should also have facilities and services like collection, transport, treatment and disposal of human excreta, domestic waste water and solid waste and associated hygiene promotion water must also be available for good personal hygiene toilets must be within or in the immediate vicinity of each household or workplace above all, access to clean drinking water and sanitation facilities must be affordableit is true that several social and economic rights take years to be realized fully there is no dispute that the union government as well as the state governments are making continued efforts to provide clean drinking water and sanitation facilities to citizens however, these basic rights are still not available to the citizens in absolute terms it is, therefore, necessary that some time limit be imposed on the state within which the citizens must start enjoying these rights as fundamental rights such an amendment of the constitution would ensure better serivces by the authorities responsible for implementing and monitoring the water and sanitation schemes as there would be a fear of being dragged to the courts for violation of fundamental rights of citizenshence this billnew delhi;ramesh pokhriyal 'nishank'august 11, 2016 financial memorandumclause 2 of the bill provides that central government shall provide sufficient funds to the state governments it also provides for constitution of sanitation and water service authority and river authority at national level by the central government it further provides that sanitation and water service authorities are constituted within the state by the local bodies at the district level to arrange adequate number of piped water connection, provide and maintain public drinking water facilities, etc the expenditure relating to states shall be borne out of the consolidated funds of the states concerned however, the expenditure relating to union territories shall be borne out of the consolidated fund of india the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a recurring expenditure of about rupees three hundred crore would be involved from the consolidated fund of indiaa non-recurring expenditure of about rupees three hundred crore is also likely to be involved———— a billfurther to amend the constitution of india————(dr ramesh pokhriyal 'nishank', mp)gmgipmrnd—2575ls(s3)—06-10-2016

Parliament_bills

80727a5e-df54-5f28-b28e-30a949e069a6

bill no lxxxv of 2010 the mines and minerals (regulation and development) amendment bill, 2010 a billfurther to amend the mines and minerals (regulation and development) act, 1957be it enacted by parliament in the sixty-first year of the republic of india as follows:— 1 (1) this act may be called the mines and minerals (regulation and development)amendment act, 2010short title, extent and commencement(2) it shall come into force on such date, as the central government may, by notification in the official gazette, appointof section 9 statement of objects and reasonsminerals are conceptually considered the property of the states however, with a view to have uniformity in the country, the mines and minerals (regulation and development) act, 1957 was enacted by the parliament in 1972 proviso was added to section 9 of the act for increasing the rate of royalty in respect of mining leases at an interval not less than three years of late, this provision has become irrelevant due to appreciation in the prices of minerals throughout the world and this is adversely affecting the interests of states and the nationhence, this billshreegopal vyas———— a billfurther to amend the mines and minerals (regulation and development) act, 1957————(shri shreegopal vyas, mp)gmgipmrnd—6694rs(s3)—28022011

Parliament_bills

f1638ec8-ee93-58f2-967f-3ddcf03c80e5

- 8u1 no 88 of 1964 the appropriation (railways) no3 bill, 1964 a billto auth0ri8e payment and appropriation of certain further sums from and out of the consolidated fund of india for the service of tht> financial year 1964-65 for the purposes of railways be it enacted by parliament in the fifteenth year of the republic of india as follows:-1 this act may be called the appropriation (railways) no 3 short act, 1964 title s 2 from and out of the consolidated fund of india there may be issue of paid and applied sums not exceeding those specifted in column 3 of rs 10,000 the schedule amounting in the aggregate to the sum of ten thousand out ot the rupees towards defraying the several charges which will come in ~:;::li­course of payment during the financial year 1964-65, in respect of fund of 10 the services relating to railways specified in column 2 of the sche- india tor dule the financial year 1964-65 3 the sums authorised to be paid and applied from and out of appro_ the consolidated fund of india by this act shall be appropriated for prlatlon the services and purposes expre5sed in the schedule in relation to i 5 the said year sums nol exceedinl! noot vote voted i cbaraed 011-1------5 by the"codiolidated , tolal i ~uament i ' pund ____ _ : " , irs,;', ri ri 10 2 misc:ellanfous railway rxpmdituft ! io,:loo io,()()(' i----lji---· -/'----10,000 i : 10,000 statement of objects and reasons'the 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 hy the lok sabha for expenditure of the central government on railways for the finanrial year 1964-65 ram subhag singh president's recommendation under article 117 of the constitution of india[copy of letter no 64-8-4017, dated the 8th december, 1964 from dr ram subhag singh, minister of state in the ministry of railways to the secretary, lok sabha] the president having been informed of the s'4bject 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 supplementary grant made by the lok sabha, for 1964-65 recommends under clauses (1) and (3) of article 117 of the constitution of india read with clause (2) of article 115 the introduction in and consideration by the lok sabha of the appropriation bill a bill to authorise payment and appropriation of certain further s~'ms from and out of the o>n~lidated fund of india for the service of the financial year 1964-65 for the purposes of railways (dr ram subhag singh, minister of state in the ministry of railways)

Parliament_bills

2e6ecfb6-9724-594b-8993-fc7a63a54efb

bill no 111 of 2018 the national food security (amendment) bill, 2018 by dr kirit premjibhai solanki, mp a billto amend the national food security act, 2013be it enacted by parliament in the sixty-ninth year of the republic of india as follows:—1 (1) this act may be called the national food security (amendment) act, 2018short title and commencement(2) it shall come into force on such date as the central government, may by notificationin the official gazette, appoint520 of 2013amendment of section 22 in section 2 of the national food security act, 2013, (hereinafter referred to as theprincipal act),—(a) after clause (7), the following clause shall be inserted, namely:—"(7a) "high risk districts" means those vulnerable districts identified by the district nutrition monitoring committee and the state food commission as well as corroborated by the national nutrition monitoring and surveillance system" (b) after clause (8), the following clause shall be inserted, namely:—"(8a) ''malnutrition" means,—5(i) in the case of adult with a body mass index (bmi) of below 185and suffering from chronic energy deficiency and under nutrition; or10(ii) in the case of children who have a height-for-age z-score that is at least 2 standard deviation (sd) below the median for the world health organisation child growth standards and/or have a weight-for-height z-score that is at least 2 sd below the median for the who child growth standards and/or have a weight-for-age z-score that is at least 2 sd below the median for the who child growth standards;"; and(c) after clause (20), the following clause shall be inserted, namely:—15"(20a) "social nutrition audit" means the surveys conducted by the district nutrition monitoring committee to study the prevalence of under nutrition in a district, specifically amongst women and children, in order to suggest qualitative and quantitative remedies and interventions;"3 after chapter iv of the principal act, the following chapters and sections thereunder shall be inserted, namely:—insertion of new chapter iva and ivb "chapter iva20 national nutrition monitoring and surveillance system25creation of a national nutrition monitoring and surveillance system11a (1) the central government shall, with the assistance of the state government concerned create a district-level geographic information and digital tracking system to be known as the national nutrition monitoring and surveillance system (hereinafter referred to as the system) in respect of every state based on the information collected and supplied by the state governments on eligible beneficiaries under sections 9 and 10 of the act to monitor nutrition level in the country(2) the system shall use indicators and tools such as dashboards and score cards to map and track associated indicators and factors of malnutrition including but are not limited to, the following:—30(a) socio-economic deprivation; (b) agrarian distress; (c) seasonal migration; (d) disruptions in access to services;35(e) lack of access to social protection measures; (f) disease outbreaks; (g) endemic disease areas; and (h) natural disasters11b the system shall—functions of the system40(a) undertake real-time digital tracking of the nutrition levels of the population; (b) identify districts, blocks and states that are failing to meet the nutritional standards and are at high risk;(c) formulate an early warning system to identify nutritional vulnerabilities and ensure timely corrective action; and(d) create dissemination of the system on government websites for transparency and accountability chapter ivb district nutrition monitoring committee511c (1) every state government shall, by notification, in the official gazette, establish a district nutrition monitoring committee in each district of the state for district-level monitoring of the implementation of the provisions of this actestablishment of a district nutrition monitoring committee(2) the district nutrition monitoring committee shall consist of—(a) chairperson; (b) the district grievance redressal officer, as appointed under section 15;10(c) one member from the civil services of the union or the state having knowledge and experience in matters relating to food security, policy making and administration in the field of agriculture, civil supplies, nutrition, health or any allied field, as appointed by the state food commission under section 16;15(d) one eminent and/or academic expert with a proven record of work relating tothe improvement of food and nutrition rights of the poor; and(e) five members from the local authorities including municipal corporations, nagar palikas and panchayati raj institutions:to be appointed by the state government in such manner as may be prescribed20(3) the chairperson shall be elected from amongst the persons appointed under clause(c) to (e) of sub-section (2)25 (4) the salary and allowances payable, method of appointment and other terms and conditions of the chairperson and other members of the district nutrition monitoring committee time, place and procedure of meetings of the district nutrition monitoring committee (including the quorum at such meetings) and its powers, shall be such as may be prescribed11d the district nutrition monitoring committee shall,—functions of the district nutrition monitoring committee(a) monitor and evaluate the implementation of the act in the district and provide a monthly report and feedback to the state food commission in such manner as may be prescribed;30(b) conduct annual social nutrition audit at a district-level to assess the nutritional standards and vulnerabilities of the district population; and(c) provide nutrition counselling to pregnant and lactating mothers, including fixed monthly health and nutrition days, as a part of a behavioural change and communication strategy"354 in section 16 of the principal act, in sub-section (6), after clause (f), the following clauses shall be inserted, namely:—functions of the state food commission40"(g) appoint one member to the district nutrition monitoring committee, from the civil services of the union or the state having knowledge and experience in matters relating to food security, policy making and administration in the field of agriculture, civil supplies, nutrition, health or any allied field; and(h) process the monthly reports submitted by the district nutrition monitoring committees, identify the 'high risk' districts, if any, and provide the central government with the details of these 'high risk' districts, if any, on a bi-annual basis"amendment of section 225 in section 22 of the principal act, in sub-section (4), after clause (e), the following clauses shall be inserted, namely:—5"(f) provide additional financial and infrastructural support to high risk districts as identified by the concerned district nutrition monitoring committee and the state food commission and corroborated by the national nutrition monitoring and surveillance system; and(g) provide non-financial incentives, as decided upon by the central government, to high-performing state governments, on the basis of the digital and geographic information based on national nutrition monitoring and surveillance system" statement of objects and reasonswith the release of the niti aayog's national nutrition strategy 2017, the central government has introduced a renewed focus on the issue of malnutrition in india while the most recent national family health survey - shows an overall decline in the levels of under nutrition in women and children, the pace of decline has been slow according to the united nations children's fund (unicef), india has the 10th highest number of underweight children in the worldas reiterated in the national nutrition strategy and the national health policy 2017, addressing the problems of malnutrition and under nutrition requires a comprehensive and concerted effort with the aim of reducing all forms of malnutrition by the year 2030, a decentralized approach is required that can ensure the provision of nutrition to women and children, especially to protect maternal health an identification of the most vulnerable sections and districts needs to be carried out in order to create a plan that can target those who need it the mostthe national food security act, 2013 has been enacted to provide for food and nutritional security in human life cycle approach, by ensuring access to adequate quantity of quality food at affordable prices to people to live a life with dignity however, with increased resources at the state and local self-governments level, a coordinated action plan across different branches of the government, which includes health services, food, drinking water, sanitation facilities and regular income for livelihoods is requiredthe bill therefore, seeks to amend the national food security act, 2013 with a view to—(a) define "malnutrition" in adults and children; (b) create a national nutritional monetary and surveillance system; and (c) establish a district nutrition monetary committee in each districthowever, increased resources at the state and local self-governments level, a coordinated action plan across different branches of the government, which includes health services, food, drinking water, sanitation facilities and regular income for livelihoods, is requiredhence this billnew delhi;kirit premjibhai solankijanuary 5, 2018 financial memorandumclause 3 of the bill provides for setting up of national nutrition monitoring and surveillance system at district level in every state it also provides for setting up of a district nutrition monetary committee in each district clause 5 provides that the central government to provide additional financial and infrastructural support to 'high risk' district as identified by the district nutrition monitoring committee and the state food commission and corroborated by the national nutrition monitoring and surveillance systemthe bill, therefore, if enacted, would involve expenditure from the consolidated fund of india in implementing the provisions of the bill it is likely to involve an annual recurring expenditure of about rupees five hundred crore from the consolidated fund of indiaa non-recurring expenditure to the tune of rupees five hundred crore is likely to be involved annexure extract from the national food security act, 2013[no 20 of 2013]definitions2 (7) "food security allowance" means the amount of money to be paid by the concerned state government to the entitled persons under section 8;(8) "local authority" includes panchayat, municipality, district board, cantonment board, town planning authority and in the states of assam, manipur, meghalaya, mizoram, nagaland and tripura where panchayats do not exist, the village council or committee or any other body, by whatever name called, which is authorised under the constitution or any law for the time being in force for self-governance or any other authority or body vested with the control and management of civic services, within a specified local area;(20) "social audit" means the process in which people collectively monitor and evaluate the planning and implementation of a programme or scheme;state food commission16 (1) every state government may, by notification, constitute a state food commission for the purpose of monitoring and review of implementation of this act| ( | a | ) | | | | ||-----|-----|-------|------|------|------|-----|| ( | b | ) | | | | || ( | c | ) | | | | || ( | d | ) | | | | || ( | e | ) | | | | || ( | f | ) | | | | |22 (4) without prejudice to sub-section (1), the central government shall,—| ( | a | ) | | | | ||-----|-----|-------|------|------|------|-----|| ( | b | ) | | | | || ( | c | ) | | | | || ( | d | ) | | | | |central government to allocate required quantity of foodgrains from central pool to state governments| | ( | e | ) | | | | ||----|-----|-----|-------|------|------|------|-----|| | | | | | | | | lok sabha———— a billto amend the national food security act, 2013————(dr kirit premjibhai solanki, mp)mgipmrnd—301ls(s3)—03-07-2018

Parliament_bills

eb927917-a3cc-5dd9-90bc-9cf254b2fc40

bill no 208 of 2018 the high court at allahabad (establishment of a permanent bench at mahoba) bill, 2018 by shri kunwar pushpendra singh chandel, mp a billto provide for establishment of a permanent bench of the high court at allahabad at mahoba be it enacted by parliament in the sixty-ninth year of the republic of india as follows:—1 this act may be called the high court at allahabad (establishment of a permanentbench at mahoba) act, 2018 statement of objects and reasonsmahoba is backward area and has been historically the capital of bundelkhand region and all the administrative and judicial functions have been going on and being disposed of in mahoba however, the present situation in this region, being part of state of uttar pradesh, which is the most popular state of india, as on date a huge backlog of pending cases are still there, in order to get justice, people of this region have to travel long distance from their native areas which is expensive it results in to loss of both time and money and because of this, the process becomes more serious and annoying for the people residing in the economically backward region like bundelkhandas per provisions in the constitution of india, a permanent bench of allahabad high court at allahabad in, uttar pradesh may be set up in allahabad or any such place as decided by the chief justice of india with the approval of the president of indiathe bill, therefore, seeks to establish a permanent bench of high court at allahabad at mahoba in the state of uttar pradesh this will greatly facilitate the justice delivery process under the judicial process to the people of bundelkhandhence this billnew delhi;kunwar pushpendra singh chandelnovember 19, 2018 lok sabha———— a billto provide for establishment of a permanent bench of the high court at allahabad at mahoba————(shri kunwar pushpendra singh chandel, mp)mgipmrnd—2274ls(s3)—17-12-2018

Parliament_bills

3541114a-31b9-54f0-9c21-29cc8c6e0fe2

bill no liv of 2010 the chairpersons and members of tribunals and commissions (retirement age) bill, 2010 a billto provide for uniform retirement age for chairpersons and members of the various tribunals and commissions established under various laws enacted by parliamentbe 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 chairpersons and members of tribunals andcommissions (retirement age) ) act, 2010(2) it shall come into force on such date, as the central government may, by notification in the official gazette, appointdefinition2 in this act, unless the context otherwise requires, "tribunals or commissions"means any tribunal or commission established under any law enacted by parliament and includes the councils and state commissions so established3 notwithstanding anything contained in any other law for the time being in force, onand from such date as the central government shall appoint in this behalf, the retirement age for chairperson and member of any tribunal or commission shall be seventy-two years and sixty-eight years respectivelyretirement age for chairperson and member of any tribunal or commission statement of objects and reasonsthe life expectancy in our country has tremendously improved and is comparable to many developed countries accordingly, there is a need for a fresh look towards the retirement age in various establishments of the government the retirement age of the judge of supreme court is sixty five years whereas that of high court is sixty two years many of these judges are appointed as chairpersons of commission and tribunals in many cases, they hardly have much time to perform their functions by the time they are accustomed with the system they are due for retirement the abilities and experience of these judges needs to be utilised for the good of the society for longer period similarly, the government spends a lot of money for the training and orientation of its officers at senior level many senior officers are appointed chairpersons/members of various commission and tribunal their rich experience for running the affairs of the government also needs to be utilised for the benefit of the common man in view of the lower retirement age in various establishments, the experience gained by the senior government officers is being fruitfully tapped by multinationals by giving hefty salaries to these retired officers it is the government which should utilise the professional experience of these officers to the fullest in their establishments for the betterment of the society different enactments for establishing various tribunals and commission prescribe different retirement ages for their chairperson and members without any cogent reasons there is a strong case for uniformity in retirement agein this connection, the law commission of india in his 232nd report regarding"retirement age of chairperson and members of tribunals" has recommended that the retirement age for the chairperson of all the tribunals and commissions established under various statutes should be raised to seventy years it has also recommended that the retirement age for members of these tribunals/commissions should be raised to sixty five years it is felt that rich and vast experience of persons appointed in various tribunal and commission needs to be utilised more than what has been recommended by law commission accordingly, it has been proposed in the bill that retirement age of chairpersons of various commissions and tribunals shall be raised to seventy two years and of members to sixty eight yearshence, this billmahendra mohan rajya sabha———— abillto provide for uniform retirement age for chairpersons and members of the various tribunals and commissions established under various laws enacted by parliament————gmgipmrnd—6666rs(s3)—28-02-2011

Parliament_bills

52880520-e7e3-5a04-a00c-bf6283a85c84

bill no 71 of 2015 the indian penal code (amendment) bill, 2015 by shri jagdambika pal, mp a billfurther to amend the indian penal code, 1860be it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 this act may be called the indian penal code (amendment) act, 2015short title45 of 18602 in indian penal code, 1860, in section 375, exception 2 shall be omittedamendment of section 375 statement of objects and reasonsas per the current provision, intercourse by a man with his own wife is not rape, if the wife is above fifteen years of age, on account of the matrimonial consent she has given which she cannot retract thus, a husband can be prosecuted for committing rape on his minor wife below fifteen years of age onlythis provision is based on the law that existed in england during the 19th century and was based on the belief that regarded wife as the husband's chattel however, even in england, the law which regarded consent of a wife to sexual intercourse with her husband irrevocable, no more exists therefore, a husband can be convicted for the rape or attempt to rape of his own wifethe given principle is rational and based on the principle of equality and highlights that self-restraint is an important element of human life, particularly in matrimony the bill, therefore, seeks to amend the indian penal code, 1860 with a view to prosecute husbands for committing marital rape where she has withdrawn her consent to intercoursehence this billnew delhi;jagdambika palfebruary 12, 2015 annexure extract from the indian penal code, 1860 (45 of 1860)rape375 a man is said to commit "rape" if he - (a) penetrates his penis, to any extent, into the vagina, mouth, urethra or anus of a woman or makes her to do so with him or any other person; orexception 1 - a medical procedure or intervention shall not constitute rape exception 2 - sexual intercourse or sexual acts by a man with his own wife, the wife not being under fifteen years of age, is not rape' lok sabha———— a bill further to amend the indian penal code, 1860————(shri jagdambika pal, mp)gmgipmrnd—4760ls(s3)—04-03-2015

Parliament_bills

911b9bbb-29d1-5a96-9663-36cf0edc1647

bill no 15 of 2015 the eradication of unemployment bill, 2015by dr ramesh pokhriyal 'nishank', mpa bill to provide a scheme for eradication of unemployment from the countrybe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—1 (1) this act may be called the eradication of unemployment act, 2015short title and extent(2) it extends to the whole of india 2 in this act, —definitionsemployment to citizens3 the government shall endeavour to provide every citizen, who has attained the ageof eighteen years and who is registered with employment exchange, with employment suitable to his age, qualification, skill and potential54 till such time as employment is provided to a citizen under section 3, he shall beentitled to unemployment allowance at such rate commensurate with his qualifications and skills, as may be prescribedgrant of unemployment allowanceunemployment insurance scheme5 an unemployment insurance scheme, with such features, as may be prescribed,shall be framed and implemented by the government so as to provide for a special fund for the grant of unemployment allowance under this act10contribution to unemployment insurance scheme6 every citizen whose name is registered in the employment exchange shall be eligibleto receive benefit of unemployment allowance under this act subject ot his furnishing an agreement to contribute to the unemployment insurance scheme for a prescribed period immediately after securing employment at such rate, as may be prescribedpower to make rules7 (1) the central government may, by notification in official gazette, make rules forcarrying out the provisions of this act15 20(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 reasonsthe problem of unemployment has assumed menacing proportions in our countryeven the educated citizens are living in indigent state their energy is not being utilized for nation building due to desperation and abject poverty, they are choosing the path of violence and crime lack of employment opportunities in the country is also leading to braindrain and exodus of a large number of skilled and unskilled persons abroad it is high time that concerted efforts be made by the government to assure employment to the citizens of the country and to provide unemployment allowance to those who have not been able to secure employment it is also necessary to formulate and implement an unemployment insurance scheme for the purpose, so that the scheme may serve to finance the funds to provide relief to unemployed peoplehence this billnew delhi;ramesh pokhriyal 'nishank'december 23, 2014 financial memorandumclause 3 of the bill provides that the government shall endeavour to provide employment to all eligible citizens who have attained the age of eighteen years or above clause 4 provides for unemployment allowance to unemployed citizens clause 5 provides for unemployment insurance scheme to be formulated and implemented by the central governmentthe bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of about rupees one hundred fifty crore per annum from the consolidated fund of indiano non-recurring expenditure is 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 the matters in respect of which such rules may be made would relate to matters of procedure and administrative details and it is not practicable to provide for them in the bill itselfthe delegation of legislative power is of a normal character——————abillto provide a scheme for eradication of unemployment from the country————(dr ramesh pokhriyal 'nishank', mp)

Parliament_bills

8b72a38e-a001-5f8d-bd69-b765fa5b9059

bill no 61 of 2020 the indian institutes of information technology laws (amendment) bill, 2020 a bill further to amend the indian institutes of information technology act, 2014 and to amend the indian institutes of information technology (public-private partnership) act, 2017be it enacted by parliament in the seventy-first year of the republic of india as follows:— chapter i preliminary chapter ii amendment to the indian institutes of information technology act, 20142 in the indian institutes of information technology act, 2014, in section 41, in sub-section (3), for the word "elected" at both the places where they occur, the word"nominated" shall be substituted5amendment of section 41 of act 30 of 2014 chapter iii amendment to the indian institutes of information technology (public-private partnership) act, 2017103 in the schedule to the indian institutes of information technology (public-private partnership) act, 2017,—amendment of schedule to act 23 of 2017(a) after serial number 2 and the entries relating thereto, the following shall be inserted, namely:—| (1) | (2) | (3) | (4) | (5) ||-----------------|--------------|------------------|--------|------------------|| 15 | | | | || 20 | | | | || "2a | bihar | indian institute | indian | indian institute || of information | institute of | of information | | || technology, | information | technology, | | || bhagalpur | technology, | bhagalpur"; | | || being a society | bhagalpur | | | || registered | | | | || under the | | | | || societies | | | | || registration | | | | || act, 1860 | | | | || (21 of 1860) | | | | || 25 | | | | |(b) after serial number 3 and the entries relating thereto, the following shall be inserted, namely:—| (1) | (2) | (3) | (4) | (5) ||-----------------|--------------|------------------|--------|------------------|| 30 | | | | || 35 | | | | || "3a | gujarat | indian institute | indian | indian institute || of information | institute of | of information | | || technology, | information | technology, | | || surat being | technology, | surat"; | | || a society | surat | | | || registered | | | | || under the | | | | || societies | | | | || registration | | | | || act, 1860 | | | | || (21 of 1860) | | | | |(c) after serial number 7 and the entries relating thereto, the following shall be inserted, namely:—40(1)(2)(3)(4)(5)45 50"7a karnataka indian instituteindianindian instituteof informationinstitute ofof informationtechnology,informationtechnology,raichur being atechnology,raichur";society registered raichur under the societies registration act, 1860 (21 of 1860)(d) after serial number 8 and the entries relating thereto, the following shall be inserted, namely:—| (1) | (2) | (3) | (4) ||-------------------------|-------------------------|-----------------|------------------|| 5 | | | || 10 | | | || "8a | madhya indian institute | indian | indian institute || pradesh of information | institute of | of information | || technology, | information | technology, | || bhopal | technology, | bhopal"; | || being a society | bhopal | | || registered | | | || under the | | | || societies | | | || registration | | | || act, 1860 | | | || (21 of 1860) | | | |15(e) after serial number 13 and the entries relating thereto, the following shall be inserted, namely:—| (1) | (2) | (3) | (4) ||-----------------|------------------|-----------------|------------------|| 20 | | | || 25 | | | || "13a tripura | indian institute | indian | indian institute || of information | institute of | of information | || technology, | information | technology, | || agartala | technology, | agartala" | || being a society | agartala | | || registered | | | || under the | | | || societies | | | || registration | | | || act, 1860 | | | || (21 of 1860) | | | | statement of objects and reasonsthe indian institutes of information technology (public-private partnership)act, 2017 (the said act) was enacted to declare certain indian institutes of information technology established under public-private partnership mode as institutions of national importance, with a view to develop new knowledge in information technology and to provide manpower of global standards for the information technology industry and to provide for certain other matters connected with such institutions or incidental thereto2 the said act was enacted in pursuance of a scheme approved by the government to set up twenty indian institutes of information technology in public-private partnership mode fifteen such institutes were incorporated as institutions of national importance under the said act the government has decided to include five more institutes which have been subsequently established as societies at bhagalpur (bihar), surat (gujarat), raichur (karnataka), bhopal (madhya pradesh) and agartala (tripura), also within the ambit of the said act to be institutions of national importance3 the proposed legislation also provides for rectifying a patent error in sub-section (3) of section 41 of the indian institutes of information technology act, 2014 so as to substitute the word "elected" with "nominated", for clarity4 the bill seeks to achieve the above objectivesnew delhi;ramesh pokhriyal 'nishank'the 21st february, 2020 financial memorandumthe five institutes proposed to be included in the schedule to the indian institutes of information technology (public-private partnership) act, 2017 are already being provided budgetary support in accordance with the scheme approved by the government2 the bill does not involve any other additional expenditure of recurring or non-recurring nature annexure extracts from the indian institutes of information technology act, 2014 (30 of 2014) 41 (1) (3) the term of office of a member elected under clause (ii) of sub-section (2) of section 40 shall expire as soon as he ceases to be a member of the house which elected himterm of office and allowances payable to members of council ———— a bill further to amend the indian institutes of information technology act, 2014 and to amend the indian institutes of information technology (public-private partnership) act, 2017————(shri ramesh pokhriyal 'nishank', minister of human resource development)

Parliament_bills

fcdc6ae7-a408-5b40-b32f-ddcd0dd3293f

the essential commodities (amendment) bill, 1961(as introduced in loic sabha on 28m march, 1961) the essential commodities (amendment) bill, ic)61 (as introduced in lok sabha) a - - i - bill further to amend the essential commodities act, 1955 be it enacted by parliament in the' twelfth year of the republic of india as follows:- 1 this act may be called the essential commodities (amend- shon title ment) act, 1961 2 in the essential commodities act, 1955, in section 3, in sub- ~mc~:z: section (2) ,- (a) after clause (i), the following clause shall be inserted, namely:-- "(to for the grant or issue of licences, pennits ·or other documents, the charging of fees therefor, the deposit of sueh sum, if any, as may be specified in the order as security for the due performance of the conditions of any such licence, permit or other doqlment, the forfeiture of the sum so deposited or any part thereof for contravention of any sueh conditions, and the adjudication of such forfeiture by such authority as may be specified in the order;"; ~b) in clause m ,-- (i) after the word "aircraft", the word "and" shall be inserted; and (ii) the words "the grant or issue of licences, permits or other documents, and the charging of fees therefor" shall be omitted - statement of objects and reasonsat present there is no power on the part of the government to include in an order made under section 3 of the essential commodities act, 1955 any provision ~equiring the holder of any licence, permit or other document to furnish security deposit for the due performance of the conditions thereof and for the forfeiture of the whole or any part of the security deposit for the contravention of any such conditions, although such forfeiture would appear to be quite sufficient in cases of contravention of a minor or technical nature instead of drastic"remedies by way of prosecution of the person concerned, or suspension or cancellation of his licence, permit, etc the bill seeks to amend section 3 of the act in order to take power for the government in this behalf s k patil new delhi; the 8th march, 1961 memorandum regarding delegated legislationunder' section 3 of the essential commodities act, 1955 as proposed to be amended by this bill, the government will have the power to include in an order made under that section additional matters relating to security deposit, forfeiture thereof in cases of contravention of conditions of any licence, permit, etc, and adjudication of such forfeitures the delegation of legislative power is of a normal character - - the provision propoaed in the bill contemplates- adjudieatiab of forfeiture of security depgloit by authexttieb, apedfled by- goyemmeat in this behalf onlidarily it iaexpeoted-that,luch;adjudicatiae will be made- by the esistidl authorities of tbe-cedhl, govtl'ddl8llt add the &ate gotremm_ witldlt inwl_ • -wltiolud'ooitt in'spaaial, cases however it may be jleoea&aq ~_appotdt-_sptioial_horitielt'fdr this purpose but even in those special cases the expenditure involved will not be appreciable and it is not possible to give any estimate of such expenditure at this stage annexureextract from the essential commodities act, 1955 (10 of 1955) - - - - - powers to 3 (1) ~l p1'ocl uctiod, - - - - - aupply, dibtribution, (2) without prejudice to the generality of the powers conferred:c' ~ 1 by sub-section (1), an order made thereunder may provide-~oi - - - - - w for any incidental and supplementary matters, includ:ng in particular the entering and search of premises, vehicles, vessels and aircraft, the seizure by a person authorised to make such search of any articles in respect,ot:which such person has reason to believe that a contravention of the order has been, is being, or is about to be committed, the' grant 'or i~e' bf licenees, permits or other documents and the charging of fees therefor - - - - - , ~ a rill fulthec to aqjellq the essent~l commodities act, 1955 the president has, in pursuance of clause (3) of article 117 of the constitution of india, t:,ecommended to lok sabha the consideration of the bill m n kaul, secretary (shn s k palll, m"inisler of food and agriculture)

Parliament_bills

8fc07775-c92b-50f5-839d-b8289609a105

the appropriation (railways) no3 bill, 1962(as introduced in lok sabha on 19m june, 1962) \~' , (as introduced in lok sabha) - bnlto provide for the authorisation of appropriation of moneys out of the consolidated fund of india to meet the amounts spent on certain services for the purposes of railways during the financial year ended on the 31st day of march, 1960, in e:rces8 of the amou1tts granted for those services and for that year be it enacted by parliament in the 'nrlrteenth year of the republic of india as follows:-1 this act may be called the appropriation (railways) no3 act, 1962' shon titl •• z 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 fifty-five lakhs two thousand, two hundred and eighty- out of the six rupees shall be deemed to have been a~thorised to be paid and ~~o~~te41 applied to meet the amount spent for defraying the charges in res- india to 10 pect of the services relating to railways specified in column 2 of the :;~~d schedule during the financial year ended on the 31st day of march, for the ,ear 1960, in excess of the amounts granted for those services and for =~:e that year i 1960 3 the sums deemed to have been authorised to be paid and applied a fa is from and out of the consolidated fund of india under this act shall tie:opr -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, 1960 = ~ n f , ~ j 2 s s o _of vote n 3 senicea and purpola suma 8ijl'cptias to -- voted bj charged od the total pariiamedt ccuudatecl··1'1iad -ra ra re pajllledt to worked linea add othert - - 150,130 150130 10 4 5 workiq expediel-admiailtratiosa - 7' 76 w~ b~ltepairs idd mamtepldce - - ",ib 8,188 is 7 - worldq bspealee-opera-3171,248 tion (fuel) - - - 2871248 w~ expiasea-o~ tio ther thad ta« ad fuel 2177473 al77473 20 15 cojlltrw:tiod of new lida ~'s031' 265379 16 ()pea lide worb-additiodl ~9"19~ 2'9792 total si98,8~1 ~ol·43s 5s,oaa86 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, 1960 swaran singh a 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 for the purposes of railways during the financial year ended on the 31 st day of marcn, 1960, in excess of the amounts granted for those services and fur that year the president has, in pursuance of clauses (i) and (3) of article ii7 of the constitution of india, recommended to lok sabba the introduction and consideration of the bill secretary (sardar sfdaran si",h, minister of railfdays)

Parliament_bills

abe841b6-8002-5ce5-9aa1-7cd16dba1f34

bill no xx of 2008 the constitution (amendment) bill, 2008 a billfurther to amend the constitution of indiabe it enacted by parliament in the fifty-ninth year of the republic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2008(2) it shall come into force with immediate effectshort title, and commencement2 after article 335 of the constitution, the following article shall be inserted, namely:—insertion of new article 335a reservation policy in the private sector''335a—notwithstanding anything contained in this constitution, there shall be a reservation policy for the members of the scheduled castes, the scheduled tribes, the other backward classes and physically challenged citizens for being followed in making of appointments to services and posts in connection with the affairs of the union or of the states for the private sector and it shall be obligatory for the private sector to implement the reservation policy in its totality'' statement of objects and reasonsthere is severe unemployment amongst the youth of the nation and more so, amongst the youth belonging to scs, sts, obcs and physically challenged ones because they have remained oppressed for centuries in the society despite more than five decades of our independence, the lot of these classes has not improved to the desired levels there is fifteen per cent reservation for the scs, seven and half per cent for the sts and twenty-seven per cent for the obcs and three per cent for physically challenged in government jobs, but, unfortunately, in this era of globalisation, privatization and it revolution, the job opportunities in public sector are shrinking very fast instead of recruiting new hands, public sector is offering voluntary retirements and golden handshake on the other hand, employment opportunities in the private sector are increasing shrinking job opportunities in public sector is causing severe hardships for the youth belonging to scs, sts, obcs and physically challenged ones because there is no reservation in the private sector since private sector is also the part and parcel of our body polity, it should also respect and implement the reservation policyhence this billem sudarsana natchiappan rajya sabha————abillfurther to amend the constitution of india————(dr em sudarsana natchiappan, mp)

Parliament_bills

2339c0b6-8fc9-5cf3-8f1b-9bda2fbd8db1

bill no 48 of 1966 til~ defence of india (amendment) bill, 1966 a billftlrther to amend the defence of india act, 1962 it enacted by parliament in the seventeenth year of the of india as follows:-1 (1) this act may be called the defence of india (amend- short we act, 1966 as may be after the commencement of this restrieted use of i, defence of , ", (a) the president may, by order in the official gazette, direct india ad ,:' that on and after such date as may be specified therein, the and rulh , ,~ :~, defence of india act, 1962, the defence of india rules, 1962 and ~ all other rules made under that act, or so much of that act and i'' • ,, of those rules as may be specified in the order, shall continue '" to be in force in such part or parts of the territory of india aa ;i~: dlay be specified in that order for all the purposes referred lo in that act and those rules and thereupon the provisions, if 811; -, of that act and those rules not specified in that order shall cea! to operate in such part or parts except as respects things do~ or omitted to be done before such cesser of operatio ~f tho3~ provisions and section 6 of the general cla::ses ad 1897, shall apply upon such cesser of operation as if such cess~ were a repeal of an enactment by a central act; 1 ··~z (b) the president may, by the same or a different order ~ the official gazette, direct that on and after such date as may i specified in the order, the defence of india act, 1962, the def of india rules, 1962 and all other rules made under that act, ' so much of that act and of those rules as may be specified in order, shall continue to be in force in the rest of the territory india, not for all the purposes referred to in that act and rules but only for the purpose of securing-(a) the defence of india by anyone or more of following means, that is to say, by providing for-(i) the prevention or prohibition of commun·~ , with the enem'y or agents of the enemy and the ,-pc'rna tion of movements (includin~ the apprehension p~tention in custody), and activities of per:ons for p\lfpose of, such prevention or prohibition; i ' (ii) the control of publication or communication information relating to defence matters; (iii) the prohibition or regulation of entry into place or area the control of which is considered ne or expedient; (iv)· the control of movements of persons to and enemy territory or occupied" territory; (v) ,the prilvention or prohibition of advancing money to or contracts or commercial dealings with,: , enemy, enemy subjects or persons residing, carrying business or being in en~my:territory or occupied tory; or (8) civil defence; or (c) ihe public safety or the maintenance of public or the ; efficient conduct of military operations in any, ,parts of the territory of india ,referred to in clause (4) 'and thereupon,~ (i) the p,rovisio~ of·t~at a'ct and those'rules speeifu~d in that order shall cease to operate in the rest 'ofthejterrltory ,~,ji •• of'lndia for all purposes other' than the pui'p9ses referred to 'rc in items (a) (h) and (c) above; if pi r (ii) the provisions of that act and those rules if any, ,:, ~ , !1'~t>i' not specified in that: order shall cease to operate in the rest ,i, f> - ~; i of the territory of india for all purposes l~cept as l'e-pects things done or omitted to be done before such ~tiesser of opel ation of those provisions and seetion 6 of the poeneral clauses act, 1897, shaji apply upotn such cesser'of opera tton as if such cesser were a··repeal·of -an enactment by a ;c'en'tral natiml -in clause (b), the ref~rence to the defen~e of lndia , ':' _g,,, -,,!'hal1-be construed'a5 if in that a(:t - -·u·(i)1in section 3, sub-elause· (b) of' clause· (iv) of &l1b-st'ction ihac, been omitted; x'(ii) chapt~r iv· (relating to· special tribunals) had been fed; ·and (lit) in chapter vi (relating to requisitioni~g andacqnisition 'r' 'immovable property), the references to the state governm~nt , ' d been omitted; ~s respects things done or omitted to be done before such ~"\lu and section 6 of the general clauses act, 1897, shall apply tfmthen the def£'nce of india act" 1962 and the· rujes made ~nder or any portion thereof continue or contin~es to b~' in force ~p&tt·or carts 'of the territory 'of,india, for·any p\irpoc;e referred _ "06 omission as if such omission \vere a repeal of an enactment act -ii that att byvil'tue of an order under suihiection, (1), all (;rders~ h~a&ns directions and other statutory instruments 'made or ~1under tha t act or those rules and ·ij1·folce in such part or parts !tiediately before the date specified ;in the order, under sub-s~tion j~al1 continue to be in force for, such purposeand-any ~~uch order, itmcation, direction or other statutory instrument may be varied or ii,cfnded by the authority competent for- the timebeingt to make or ~~ order, notification, dir~l1:tio'bor st~tut"'y instrument but suchipurpose ~y' order issued' by' the president under sub--section (1) ~laid, 8s:soon as may,beafter it is issued before each hous, uan\ent , (4) notwithstandin~ anything contained in this act or in the; defence of india act, 1962, as amended by this act,-: (a) rule 47 (relating to publication of inventions and designs)i of the defence of india rules, 1962, shall continue, until other~~ wise directed by the central government by notification in thefi official gazette, to operate throughout the whole of india; and (b) part xiia (relating to gold control) of the defence india rules, 1962, shall continue, until the commencement of the· gold (control) act, 1965, to aperate throughout the whole of india, together with so much of the other provisions of the defence of rules, 1962, as is necessary for the effective enforcement of the visions referred to in clauses (a) and (b) (5) notwithstanding anything contained in this act or in defence of india act, 1962, as amended by this act, in respect of 3ction taken or anythin~ done (not being an order of detention rule 30 of the defence of india rules, 1962) by the government or an officer or other authority of the government in exercise of execu powers under any provision of the defence of india act, 1962, or rules made thereunder before the cesser of operation of such n"'''"~ sion in any part or parts of the territory of india by virtue of order under sub-section (1), whether or not such action or thing relatable to any of the purposes referred to in items (a), (8) and ( of clause (b) of sub-section (1), all the relevant provisions of raid act and rules shall be deemed to continue in force in such or parts only in so far as such continuance is necessary for in force such action or thing and for taking such further steps connection therewith as may 'be taken under those provisions (6) in making an order under clause (b) of sub-section (1), president may, by that order, make such modifications in any ~ions of the defence of india act 1962 and the rules thereund~r as may be necessary to limit the application of such sions to the purposes specified in such order 3 in the defence of india act, 1962,-(1) in section 1,-ablendment of actd10f 18q (a) in sub-section (2), for the words "it extends to whole of india", the words, figures and brackets ''this or, as the case may be, any portion thereof extends only such part or parts of the territory of india in which it ~ntinue to be in force by virtue of an order of the ; " tssued under se~ion 2 of the defence of india (amendment, • ,' act, 1966" shall be substituted; (b) in sub-section (3), for the words, figures and letters , ~~: "it shall remain in force during the period of operation of ,,the proclamation ~f emer~ency issued on the ,~6th october, ; ;') 1962, and for a penod of six months thereafter ,the words, ~ ,figures and let~rs "if immediately before the revocation of ithe proclamation of emergency issued on the 26th october, , '; 1962, this act or, as the case may be, any portion thf'reof is ;''l in force in any part or parts of the territory of india, then, , ~,~ , it shall remain in force in such part or parts for a period of " six months after such revocation" shall be substituted; ~1 (2) in section 6, for the words "during the continuance in 'of this act,-", the words "during the continuance in :'~ of this act or, a~ the case may be, any portion thereof ,'any, part of the territory of india t~e followin~ acts shall ve ~1fect in such part subject to the amendments pereinafter v!ded so however that the amended provisions of the sa1d acts apply only in relation to the purpose or purposes for which act or, as the case may be, any portion thereof continues to in force in that dart, namely: -" shall be substituted ) if any difficulty arises in giving effect to the provisions power to remove act or of the defence of india act, 1962 as amended by difficulties " act, the central government may, by order published '8 official gazette, make such provision as appears to it to be or expedient for the removal of the difficulty ' every order made under this section shall be laid as soon as after it is made before each house of parliament while it " 'on for a total period of thirty days which may be comprised : session or in two successive sessions, and if, before the expiry ," session in which it is so laid or the session immediately rwing, both houses agree in making any modification in the ~ or both houses agree that the order should not be made, the t &hall thereafter have effect only in such modified form or be ~ effect as the case may be; so, however, that rny such modi-~ 9r annulment shall be without prejudice to the validity of ~, g previously done under that order stattmn1" of objects"and:reasonsthe need and use of defen'ce of india laws in the changed c text were' rec!ently· reviewed" by -government and· the; conclusi~ reached' were announced in datements made in the- lok sabha i rajya sabha' on the 18th mtiy, 196& one of the conclusions 'was tl the ddence' of' india ad' anti ~ rules should be limited in tb application in whol~ or in· part to such area or areas, and for st p'u'rposes, as- the president may, by' order in the ofticial specify; in ·'order: that'" government· could· have wider powers the defence of india act and rules in relation to certain stmes-i amf t@!tritories~ ui-an illl relation to the· rest- of; india som~pt,~~·n\a:r:b&~reqt:tked mainly for purposes'connected t!1e',chf~ftte-: of india and: civil, defence 2 tiie: bill' seeks to empower the president to' issue orders restricting the, operation of the defence of india act rules made thereunder on the lines indicated above the bill seeks to make- for this purp'ese the necessary consequential ments iii th~' defence' of' india act, 1962; ne\v'~l-, g' l, t1ter 2s$h july, 1966 i ~,' e~ l 2 of the bill empowers the president to provide by order :liitricted use of the defence of- india act and the rules made ftrpdder "the intention is to limit the application of the act f tile rules or any portion 'tberef)f :only to certain specified areas :imo retain their applica~ility in the rest of india for the limited of defence of india by certain specified means, civil d~fence, ""_ute'! p'ftnic -safety: (lr·the :maintenance {)f public:order or the condu~t of miutary operations in those specified areas ::,~ ~-- of power to' the president is -ne~ssary -as it iis not possible to-~pecifv·the &tt!&s &nd[{he provisians of the the j;ules which are applicable to such areas the dejegation ve power is therefore of a normal character l· " i , ' " extracts from the defenice of india act, 1962(51 of 1962) - - - - - chapter i preliminary i , 1 (1) this act may be called the defence of india act, 1~(2) it extends to the whole of india' and it applies also-'u r, short title, extent, application, duration and savings (3) it<:2 :~::s ~f f:::~~ d~::::h~:::iod of op:ration j proclamation of emergency issued on the 26th october, 1962, a period of six months thereafter but its expiry under the ope~ra' of this sub-section shall not afiect-(a) the previous operation of, or anything duly qoiuj,li suffered under, this act or any rule made thereunder or order made under any such rule, or - - - - - and any such investigation, legal proceeding or remedy instituted, continued or enforced and any such penalty, punishment may be imposed as if this act had not expired - - - - - - 6 during the continuance in force of this act,-(1) the indian official secrets act, 1923 shall have if-temporary amend_ ments to acts (a) in sub-section (1) of section 5 thereof, after words "in his possession or control", the words "any tion likely to assist the enemy as defined in the delejlliiii! india act, 1962, or" had been inserted; and after the "in such a place/, the words "or which relates to or is in, a protected area as defined in the rules made undet defence of india act, 19§2, or relates to anything in area:' had been inserted; - , - - - - a billfurther to amend the defence of india act, 1962 (shri gulzarilal nanda, minister of home affairs) j

Parliament_bills

3b14dd7d-ba9f-50f1-8ead-41b4540269f4

iiui no i f ", the repl<esentation of the people (awlndment) bill, i rj,7 a , dill further to amend the representation bf the people 'act, 1"1 be it enacted by parliament in the eighteenth year of the republic of india as follows:-1 this act may be called the representation of the people short (amendment) act, 1967 title of 1951, s 2 in section 73 of the representation of the people act, 19151 amend-(hereinafter referred to as the principal act) ,_ meat of aectlon t:' (a) for the words, brackets, letter and figures "the date' originally fixed for the completion of the election under clause (e) of section 30, the names of the members elected for the various constituencies by that date" the following shall be substituted, namely:-"the results of the elections in all the constituencies [other than those in which the poll could not be taken for any reason on the date originally fixed under clause (d) of 5 section 30 or for which the time for completion of the election has been extended under the provisions of section 153] have been declared by the returning officer under the provisions of section 53 of, as the case may be, section 66, the names of the members elected for those constituencies"; 10 (b) for clause (a) of the proviso, the following clause shall be substituted, namely:-ii (a) to preclude-(i) the taking of the poll and the completion of the election in any parliamentary or assembly constituency is or constituencies in which the poll could not be taken for any reason on the date originally fixed under clause (d) of section 36; or (ti) the completion of the election in any parliamentary or aaaembly constituency or constituencies for 20 which time has been extended under the provisions of seet19n 163; or" 3· (1) the representation of the people (amendment) ordinance, 2 of 1967 196'7, is hereby repealed repeal and saving (2) notwithstanding such repe8i, anything done or any action ~s taken under the principal act as amended by the said ordinance shall be deemed to have been done or taken under the principal act 8' amended by thi8 act as if this act had come into torce on the 28th day of february, 188'1 statement of objects and reasonsa lame duck session of parliament with the old lok sabha summoned on the 13th or march, 1967 following the precedents of 1957 and 1962 was considered an anachronism in several quarters in view - of the fact that declaration of results of elections from practically all the parliamentary constituencies barring a very few for the purpose of constituting the new lok sabha had already been made it was felt that it wpuld be more appropriate to hold a session of parliament with the new lok sabha in place of the lame duck session as parliament was not in session and immedfateaction was called for the president promulgated on the 28th february, 1967 the representation of the people (amendment) ordinance, 1967 to amend suitably section 73 of the representation of the people act, 1951, thus paving the way for the election commission for the immediate issue of the due constitution notification under the said section as so amended the bill seeks to replace the ordinance nr:w di:liu; p govinda menon the 14th march, 1967 ' , annexure extract from the repusentation of the people act, 1951(43 or 1951) - - - - - publica-73 where a general election is held for the pw'pose of conautut-hon of ing a new house of the people or a new state leplattve assembly, provided that the il8ue of such notification shall not be deemed-~:~~l::l of there shan be uottfted by the eleetioo codlljlitsion in the omelal elections gazette, as soon as may be after the date originally fixed for the com_ to the pletion of the election under clause (e) of section 30, the names of house of the membera elected for the various conatttuencies by that date and the people upon the issue of such notiflcatton that house or assembly shall tk> and state the deemed to be duly constituted: legislative assemblie!! (0) to preclude the completion of the election in any parliamentary or any aaembly constituency or constituencies for which time has been extended under the provisions of section 153; or (b) to affect the duration of the house of the people or the state legislative assembly, if any, functioning immediately before the 1 te of the aid notifteatlon - - - - - a bill further to amend the representatioll of the people act, 1951 (shri p gofjinda menon, minin6r of ltad)

Parliament_bills

c4d3969a-502d-5a05-b318-70489138e8b0

bdi no 2 of 1977 the appropriation (vote on account) bill, 1977 a billto provide for the withdrawal of certain sums from and ollt 01 the consolidated fund of india for the services of a part of the financial year 1977-78 be it el1acted by parliament in the twenty-eigbth year of the republic of india as follows :-1 this act may be called the appropriation (vote on account) act, sbort title 1977 5 2 from and out of the corrsolidated fund of india there may be withdrawal of withdrawn sums dot exceeding those slv'l'ified in column 3 of the schedule ri 10117,04,91,000 r--from aad out of amounting in the aggregate to the sum of ten thousand one hundred and the consolidated seventeen crores, four lakhs and ninety-eight thousand rupees towards de'" r:r~:f&!~a1 raying the several charges which will come in course of payment during the year 1977-78 10 financial year 1977-78 3 the sums authorised to be withdrawn from and out of the appropriation consolidated fund by this act shall be appropriated for the services and purposes expressed in the schedule in relation to the said year 4 references to ministries or departments in the schedule are to such construction of is ministries or departments as existing immediately before the 24th march, ar~~t= !:ct 1977 and shall, on or after that date, be construed as references to the departmeatl in appropriate ministries or departments as reconstituted from time to time the scbedule i 2 3 no sums not exc:eedinl of services and purposes vote voted by chacc 0n parliament the onsoli· total s elated fund ra its its 1 department of alriculture revenue 81,41,000 9,000 81,44,000 2 agriculture - · revenue 62,85,93,000 62,85,93,000 10 capital 173,68,30,000 28,92,13,000 202,00,43,000 3 fisberics · revenue 7,06,12,000 7,06,12,000 capital 3,8274,000 8,txj,ooo 3,91,54,000 4 animal husbandry and dairy development revenue 18,72,66,000 3,000 18,72,69,000 capital 220,60,000 1,23,52,000 3,44,12,000 is s forelt · revenue 5,29,52,000 1,16,0'0,000 5,29,52,000 capital 46,67,000 1,62,67,000 6 dcpartmcmt of food revenue 203,08,79,000 3,000 203,08,82,000 capital 14,72,51,000 9,77,000 14,82,28,000 , department or rural developldcdt · revenue 45,69,88,000 2,000 45,69,90,000 20~ capital 5,68,07,000 1,52,08,000 7,20,is,ooo 8 department of alricultural research and education revenue 2,55,000 2,55,000 9 payments to indian council of agricultural research revenue 19,49,75,000 19,49,75,000 10 department of irription revenue 7,93,01,000 5,36,6i ,000 7,93,01,000 capital 2,47,25,000 7,83,92,000 25 11 ministry of cbemicals and fertilizers · revenue 14,35,000 14,35,000 12 cbemicai, and fertilizers industries · revenue 25,000 25,000 capital 156,79,64,000 156,79,64,000 13 ministry ef civil supplies and cooperation revenue 12,27,000 12,27,000 14 civil supplies and cooperation · revenue 7,57,74,000 757,74,000 30 capital 721,16,000 85,47,000 806,63,000 15 ministry of commorcc - 0 revenue 48,50,000 48,50,000 16 foreian trade and export production revenue 131,54,90,000 0 1315490,000 capital 106,22,44,000 3,25,00,000 109,47,44,000 17 ministry of communications revenue 54,34,000 54,34,000 35 capital 4,27,33,000 427,33,000 18 ovcrscaa communications service revenue 3,59,10,000 3,59,10,000 capital 2,83,45,000 3,000 2,8348,000 19 posts and telearaphs-working expenses · revenue 203,52,45,000 17,000 203,52,62,000 20 posts and tclcip'apha-dividend to oeocral revenues, appropriations to reserve funds and repayment of 40 loans from general revenues revenue 54,56,43,000 '0 54,56,43,000 21 capital outlay on posts and teloll'aphs capital 115,02,67,000 115,02,67,000 22 ministry of defence · · revenue 24,05,94,000 24,05,94,000 capital 17,08,68,000 22,00,000 17,30,68,000 45 23 defence services-army revenue 598,83,47,000 3,27,0()(} 598,86,74,000 24 defence services-navy revenue 62,58,65,000 17,000 62,58,82,000 2s defence services-air force , revenue 191,84,23,000 50,000 191,84,73,000 26 defence service&-pcntions revenue 37,15,02,000 7,000 37,15,09,000 27 capital outlay on defence services capital 102,10,01,000 10,00,000 102,20,01,000 so -_ -----"--__ 1 __ 1 _______________________ 2 _____________________ 1, _________________ 3 ______________ __ sums dot cxccedida ------total no of vote services and purposes voted by clwpd on parliament the consolidated fund rs ri ri 28 department of education 52,53,000 revenue 52,53,000 29 edllclltion 1,43,69,000 62,46,11,000 1,70,59,000 revenue capital 62,46,11,000 26,90,000 6,76,70,000 30 department of social welfare revenue 6,76,70,000 10 31 ministry of eneriy 22,75,000 revenue 22,75,000 32 power development 1,70,00,000 17,28,69,000 53,22,31,000 revenue capital 17,28,69,000 48,52,31,000 33 coal and lignite revenue capital 7,67,68000 113,10,00,000 7,67,68,000 113,10,00,000 8,000 34 ministry of external affairs revenue capital 38,33,87,000 280,47,000 38,33,79,000 2,80,47,000 35 ministry of finance 11,000 10,2817,000 10,28,04,000 revenue 15 36 stamps revenue capital 7,82,67,000 38,26,000 7,82,67,000 38,26,000 32,85,000 37 audit revenue 20,0785,000 19,75,00,000 38 currency, coinaae and mint 16,11,77,000 8,35,12,000 revenue capital 16,11,77,000 8,35,12,000 21,50,000 18,00,00,000 39 pensions revenue 17,78,50,000 40 transfers to state and union territory governmentl> 182,48,33,000 618,77,61,000 693,13,93,000 revenue capital 801,2600,000 693,4333,000 5!j3,ll,74,000 533,41,74,000 revenue chijtoild-interest payments i,u,ooo 20 41 other expenditure of the ministry of finance 59,82,47,000 155,3273,000 revenue capital 59,81,33,000 155,32,73,000 19,33,33,000 capital 19,33,33,000 42 loans to government servants, etc !j511,96,06,ooo 3511,96,06,000 capital charged-repayment 0/ debt 43 department of revenue and banking j 1,33,000 2,22,19,000 38,34,82,000 revenue capital 2,22,19,000 38,33,49,000 u,ooo 893,~,ooo 8,92,94,000 revenue 44 customs 15,89,49,000 29,000 revenue 15,89,20,000 45 union excise duties 72,fj00 j:4,78,32,000 14,77,60,000 revenue 25 46 taxes on income, estate duty, wealth tax and gift tax 1,000 47 opium and alkaloid factories 24,69,88,000 24,50,000 revenue capital 24,69,87,000 24,50,000 28,17,000 revenue 28,17,000 48 ministry of health and family planninl 49 medical and public health 1,00,000 38,85,35000 j9,32,41,ooo revenue capital 38,85,35,000 19,31,41,000 50 family planninl 43,38,28,000 4,67,000 revenue capital 43,38,28,000 4,67,000 30 87,62,000 revenue 51 ministry of home affairs 87,62,000 64,73,000 - revenue 52 cabinet 64,73,000 2,73,08,000 53 department of personnel and administrative reforms 1,000 26,67,qoo 2,73,15,000 26,67,000 revenue capital 54 police li,ooo 3,21,67,o()(} 70,50,94000 5,38,34,000 revenue capital 70,50,83,000 216,67,000 _ __-__---_ __---------__-__-1 2 3 total parliament the onlolidated fund s no sums not exceedilll of vote services and purposes voted by cha~on i rs rs rs s5 census revenue 1,26,79,000 1,26,79,000 56 other expaditure of the ministry of home affairs revenue s2,34, i 6,000 23,65,95,000 75,99,51,000 capital 19,39,ss,000 30,14,000 19,6972,000 57 delhi · revenue 44, 1 3,6s,000 19,00,000 4432,68,000 capital 26,47,00,000 83,52,000 27,30,52,000 10 58 chandiprh · revenue 6,51,5s,ooo 22,53,000 6,74,11,000 capital 3,13,76,000 2,oij,ofjo ],15,76,000 59 andaman and nicobar islands revenue 7,74,24,000 3,000 7,74,27,fxx) capital 3,77,s7,000 3,77,s7,000 15 60 dadra and napr hawli · revenue 7s,96,fxx) 78,96,fxx) capital 70,04,fxx) 7o,84,fxx) 61 lakshadweep revenue 152,34,000 1,52,34,000 capital 52,13,fxx) 52,13,000 62 ministry of industry revenue i ,os,87,fxx) 1,05,s7,000 20 63 illdustries revenue 7,9s,69,000 " 7,9s,69,fxx) capital so,o4,s9,fxx) bo,04,8',fxx) 64 villap and small industries revenue 12,si,2s,fxx) 75,00,000 13,s6,2s,fxx) capital io,82,7s,fxx) j ,73,33,ofj() 12,s6,h,fxx) 6s minist, of information an~ broalicastin& revenue 27,95,fxx) 27,95,fxx) 25 66 information add publicity revenue 6,62,44,000 6,62,44,000 capital 27,57,000 27,57,fxx) 67 broadc:utiq revenue 19,55,04,000 19,55,04,fxx) capital s,53,59,fxx) 8,53,59,000 68 midiatry of labour revenue 28,33,000 2s,33,000 30 69 labour and employment revenue 22,46,oo,fxx) 9,(j(j0 22,46,09,fxx) capital 3,15,fxx) 3,15,fxx) 70 ministry of law, justice and company affairs revenue 4,43,6o,fxx) 4,43,60,000 71 administration of justice revenue 12,56,fxx) 2j,701j()() 34,26,000 72 midiltry of ~troleum revenue 21,49,fxx) 21,49,000 35 73 petroleum and petro-clicmk:a1s industries revenue 2i,73,61,fxx) 21,73,61,000 capital 144,97,15,000 144,97,15,000 74 midiatry or plaaniq revenue 2,70,fxx) 2,70,fxx) 15 statistics revenue 4,4s,70,ooo 4,48,70,000 76 plallllidl commission revenue 2,25,75,000 2,25,75,000 40 71 npartment of sclence and toc:bdolol)' revenue 6,92,55,fxx) 6,92,55,fxx) ca~ital 55,00,090 55,fio,fxx) 78 survey of india revenue 6,24,57,000 6,24,57,000 79 graats to council of scientific: and industrial research revenue 17,17,09,fxx) 17,17,09,000 80 ministry of shippiq and transport revenue 99,24,fxx) 99,24,fxx) 45 81 roads revenue 30,so,99,fxx) 4,000 30,81,03,fxx) capital 32,68,04,000 4,34,oo,fj()0 37,02,04,fxx) 82 porta, liahtbou and shippiq ilevenue 10,58,01,000 1,000 10,58,02,000 capital 72,72,8s,fxx) 67,93,000 73,40,21,fxx) 83 road and inland water transport revenue i 20,78,000 2o,7s,fxx) capi~ 2,s5,53,ooo 75,67,000 3,61,lo,fxx) so i 3 sums not exccc:ding 2 · services and purposes 0, f n o v ote voted by i s charged on i total parliament the consoli- i i dated fund rs_ rs rs department of" steel 84 revenue capital 26,31,04,000 " 26,31,04,000 186,59,12,000 1,00,00,000 187,59,12,000 revenue !is department of mines , , 10,67,000 10,67,000 mines and minerals , 86 10 revenue capital 14,50,80,000 14,50,80,000 22,49,00,000 6,6"7,000 22,55,67,000 revenue 87 8,14,000 8,14,000 revenue 2,54,58,000 2,54,58,000 department of supply · · supplies and disposals , 88 department of rehabilitation , 89 revenue capital 8,41,75,000 29,(){)0 8,42,04,000 3,17,76,000 2,98,80,000 6,i6,s6,ooo 15 revenue ministry of tourism and civil aviation 90 18,70,000 18,70,000 91 meteorology revenue capital 5,75,05,000 5,75,05,000 1,23,45,000 " 1,23,45,000 aviation , , 92 revenue capital 8,28,34,000 17,000 8,28,51,000 12,60,52,000 3,39,000 12,63,85,000 20 93 revenue capital 1,54,82,000 2,61,67,000 1,54,82,000 2,61,67,000 tourism · · · · revenue 94 41,80,000 41,80,000 ministry of works and housin& 95 25 revenue capital public works · · revenue water supply and sewera&e , 96 21,49,55,000 7,000 21,49,62,000 9,80,26,000 3,3!j,ooo 9,83,59,000 -1,00,37,000 1,00,37,000 housing and urban development 97 revenue capital 4,39,22,000 22,47,000 4,61,69,000 11,10,75,000 17,15,19,000 28,25,94,000 stationery and printin& revenue 98 10,51,73,000 1,000 10,51,74,000 99 department of atomic enerly revenue 16,96,000 16,96,000 30 00 atomic enerl)' research, development and industrial projects, revenue capital 21,95,70,000 21,95,70,000 31,71,41,000 31,71,41,000 01 nuclear power schemes revenue capital 13,92,89,000 13,92,89,000 19,34,611,000 19,34,68,000 3s 02 revenue 3,03,99,000 3,03,99,000 department 'of culture , ' ' 03 revenue 2,26,66,000 2,26,66,000 " · · ' archaeology · 04 revenue capital 2,82,33,000 2,82,33,000 1,48,43,000 1,48,43,000 department of electronics · 05 department of space 40 revenue capital 12,99,72,000 12,99,72,000 2,91,61,000 2,91,61,000 06 revenue 1,54,10,000 39,000 1,54,49,000 lok sabha · · rajya sabha 07 revenue 65,45,000 38,000 65,83,000 08 department of parliamentary affairs revenue 6,43,000 6,43,000 charobd-slaff, 45 pr~slmnt , hoiihold and allowqllc~s ollh~ revenue 09 secretariat of the vice-president revenue revenue chajtobd-unlon public s~rvlc, commission " 23,35,000 23,35,000 i total -1,88,000 1,88,000 81,16,000 81,16,000 i i 4650,73,67,000 i 5/66,31,31,000 ]ojl7,04,98,ooo i --- 'fhis biu is introduced in pursuance of article 114( 1) of the constitution of india, read with article 116 thereof, to provide for the appropriatiol! out of the consolidated fund of india of the moneys required to meet the expenditure charged on the consolidated fund and the grams 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 1977-78 h m patel president's recommendation under article 117 of the constitution of india[copy of letter no f 3(9)-b(d)/77, dated the 28th march, 1977 from shri h m patel, minister of finance to the secretary-general, lok sabha] the vice-president acting as president having been informed of the subject-matter of the proposed bill to authorise payment and appropriation of certain sums from artd out of the consolidated fund of india for the services of a part of the financial year 1977-78, recommends under article 117 (1) and (3) of the constitution of india read with article 116 (2) thereof,the introduction of the appropriation (vote on account) bill, 1977, in lok sabha and also the consideration of the bill the bill will be introduced in lok sabha immediately after the demands for grants, 'on account' for expenditure of the central government (excluding railways) for the year 1977-78 have been voted it billto provide for the withdrawal of certain vums from and out of the consoli- dated fund of india for the services of a part of the financial year 1977-78 (shri h m palel minister of finance)

Parliament_bills

b8ac5420-8891-5301-8824-59b9bf65849c

the mental health care bill, 2013————— arrangement of clauses————— chapter i preliminary clauses 1 short title, extent and commencement 2 definitions chapter ii mental illness and capacity to make mental health care and treatment decisions3 determination of mental illness 4 capacity to make mental health care and treatment decisions chapter iii advance directive5 advance directive 6 manner of making advance directive 7 maintenance of online register 8 revocation, amendment or cancellation of advance directive 9 advance directive not to apply to emergency treatment10 duty to follow advance directive 11 power to review, alter, modify or cancel advance directive 12 review of advance directives 13 liability of medical health professional in relation to advance directive chapter iv nominated representative14 appointment and revocation of nominated representative 15 nominated representative of minor 16 revocation, alteration, etc, of nominated representative by board 17 duties of nominated representative chapter v rights of persons with mental illness18 right to access mental health care 19 right to community livingclauses20 right to protection from cruel, inhuman and degrading treatment 21 right to equality and non-discrimination 22 right to information 23 right to confidentiality 24 restriction on release of information in respect of mental illness 25 right to access medical records 26 right to personal contacts and communication 27 right to legal aid 28 right to make complaints about deficiencies in provision of services chapter vi duties of appropriate government29 promotion of mental health and preventive programmes 30 creating awareness about mental health and illness and reducing stigma associated with mental illness31 appropriate government to take measures as regard to human resource development and training, etc32 co-ordination within appropriate government chapter vii central mental health authority33 establishment of central authority 34 composition of central authority 35 term of office, salaries and allowances of chairperson and members 36 resignation 37 filling of vacancies 38 vacancies, etc, not to invalidate proceedings of central authority 39 member not to participate in meetings in certain cases 40 officers and other employees of central authority 41 functions of chief executive officer of central authority 42 transfer of assets, liabilities of central authority 43 functions of central authority 44 meetings of central authority chapter viii state mental health authority45 establishment of state authority 46 composition of state authority 47 term of office, salaries and allowances of chairperson and other members 48 resignation 49 filling of vacancies 50 vacancies, etc, not to invalidate proceedings of state authority 51 member not to participate in meetings in certain cases 52 officers and other employees of state authority 53 functions of chief executive officer of state authorityclauses54 transfer of assets, liabilities of state authority 55 functions of state authority 56 meetings of state authority chapter ix finance, accounts and audit57 grants by central government to central authority 58 central mental health authority fund 59 accounts and audit of central authority 60 annual report of central authority 61 grants by state government 62 state mental health authority fund 63 accounts and audit of state authority 64 annual report of state authority chapter x mental health establishments65 registration of mental health establishment 66 procedure for registration, inspection and inquiry of mental health establishments67 audit of mental health establishment 68 inspection and inquiry 69 appeal to high court against order of authority 70 certificates, fees and register of mental health establishments 71 maintenance of register of mental health establishment in digital format 72 duty of mental health establishment to display information chapter xi mental health review commission73 constitution of mental health review commission 74 composition of commission 75 qualifications for appointment of president and members of commission 76 selection committee 77 term of office, salaries and allowances of president and other members 78 vacancies, etc, not to invalidate proceedings of commission 79 staff of commission 80 constitution of mental health review boards 81 composition of board 82 disqualification and removal 83 terms and conditions of service of chairperson and members of board 84 decisions of commission and board 85 applications to board 86 proceedings before commission and board to be judicial proceedings 87 meetingsclauses88 proceedings before board 89 powers and functions of commission 90 commission to appoint expert committee to prepare guidance document 91 powers and functions of board 92 appeal to high court against order of commission or board 93 grants by central government to commission chapter xii admission, treatment and discharge94 admission of person with mental illness as independent patient in mental healthestablishment95 independent admission and treatment 96 admission of minor 97 discharge of independent patients 98 admission and treatment of persons with mental illness, with high support needs,in mental health establishment, up to thirty days (supported admission)99 admission and treatment of persons with mental illness, with high support needs,in mental health establishment, beyond thirty days (supported admission beyond thirty days)100 leave of absence 101 absence without leave or discharge 102 transfer of persons with mental illness from one mental health establishment toanother mental health establishment103 emergency treatment 104 prohibited procedures 105 restriction on psychosurgery for persons with mental illness 106 restraints and seclusion 107 discharge planning 108 research chapter xiii responsibilities of other agencies109 duties of police officers in respect of persons with mental illness 110 report to magistrate of person with mental illness in private residence who isill-treated or neglected111 conveying or admitting person with mental illness to mental health establishmentby magistrate112 prisoners with mental illness 113 persons in custodial institutions 114 question of mental illness in judicial process chapter xiv restriction to discharge functions by professionals not covered by profession115 restriction to discharge functions by professionals not covered by profession chapter xv offences and penalties clauses116 penalties for establishing or maintaining mental health establishment in contravention of provisions of this act117 punishment for contravention of provisions of the act or rules or regulationsmade thereunder118 offences by companies chapter xvi miscellaneous119 power to call for information 120 power of central government to issue directions 121 power of central government to supersede central authority 122 power of state government to supersede state authority 123 special provisions for states in north east and hill states 124 presumption of mental illness in case of attempt to commit suicide by person 125 bar of jurisdiction 126 transitory provisions 127 chairperson, members and staff of authority, commission and board to be publicservants128 protection of action taken in good faith 129 act to have overriding effect 130 power to make rules 131 power of central authority to make regulations 132 power of commission to make regulations 133 power of state authority to make regulations 134 laying of rules and regulations 135 power to remove difficulties 136 repeal and savingbill no liv of 2013 the mental health care bill, 2013 a billto provide for mental health care and services for persons with mental illness and to protect, promote and fulfil the rights of such persons during delivery of mental health care and services and for matters connected therewith or incidental thereto whereas the convention on rights of persons with disabilities and its optional protocol was adopted on the 13th december, 2006 at united nations headquarters in new york and came into force on the 3rd may, 2008;and whereas india has signed and ratified the said convention on the 1st day of october, 2007;and whereas it is necessary to align and harmonise the existing laws with the said conventionbe it enacted by parliament in the sixty-fourth year of the republic of india as follows:— chapter i preliminary1 (1) this act may be called the mental health care act, 2013(2) it shall extend to the whole of indiashort title, extent and commencement(3) the provisions of this act, except the provisions of sections 33, 45 and 73, shall come into force within a period of three months from the date on which it receives the assent of the president5(4) the provisions of sections 33, 45 and 73 shall come into force within a period of nine months from the date on which it receives the assent of the presidentdefinitions2 (1) in this act, unless the context otherwise requires,––(a) "advance directive" means an advance directive made by a person under section 5;(b) "appropriate government" means,––10(i) in relation to a mental health establishment established, owned or controlled by the central government or the administrator of a union territory having no legislature, the central government;15(ii) in relation to a mental health establishment, other than an establishment referred to in sub-clause (i), established, owned or controlled within the territory of—(a) a state, the state government; (b) a union territory having legislature, the government of that union territory;20(c) "board" means the mental health review board constituted by the commission under sub-section (1) of section 80;(d) "care-giver" means a person who resides with a person with mental illness and is responsible for providing care to that person and includes a relative or any other person who performs this function, either free or with remuneration;25(e) "central authority" means the central mental health authority constituted under section 33;(f) "clinical psychologist" means a person––(i) having a recognised qualification in clinical psychology from an institution approved and recognised, by the rehabilitation council of india, constituted under section 3 of the rehabilitation council of india act, 1992; or34 of 1992 30 35(ii) having a post graduate degree in psychology or applied psychology and a master of philosophy in clinical psychology or medical and social psychology or masters of philosophy in mental health and social psychology obtained after completion of a full time course of two years which includes supervised clinical training or doctorate in clinical psychology which includes supervised clinical training, from any university recognised by the university grants commission established under the university grants commission act, 1956;3 of 1956(g) "commission" means the mental health review commission constituted under sub-section (1) of section 73;(h) "family" means a group of persons related by blood, adoption or marriage;40(i) "informed consent" means consent given for a specific intervention, without any force, undue influence, fraud, threat, mistake or misrepresentation, and obtained after disclosing to a person adequate information including risks and benefits of, and alternatives to, the specific intervention in a language and manner understood by the person;(j) "least restrictive alternative" or "least restrictive environment" or "less restrictive option" means offering an option for treatment or a setting for treatment which–– (i) meets the person's treatment needs; and5(ii) imposes the least restriction on the person's rights;(k) "local authority" means a municipal corporation or municipal council, or zilla parishad, or nagar panchayat, or panchayat, by whatever name called, and includes such other authority or body having administrative control over the mental health establishment or empowered under any law for the time being in force, to function as a local authority in any city or town or village;10(l) "magistrate" means––2 of 1974 (i) in relation to a metropolitan area within the meaning of clause (k) of section 2 of the code of criminal procedure, 1973, a metropolitan magistrate;15(ii) in relation to any other area, the chief judicial magistrate, subdivisional judicial magistrate or such other judicial magistrate of the first class as the state government may, by notification, empower to perform the functions of a magistrate under this act;20(m) "medical officer in charge" in relation to any mental health establishment means the psychiatrist or medical practitioner who, for the time being, is in charge of that mental health establishment;(n) "medical practitioner" means a person who possesses a recognised medical qualification––102 of 195625 (i) as defined in clause (h) of section 2 of the indian medical council act,1956, and whose name has been entered in the state medical register, as defined in clause (k) of that section; or48 of 1970 (ii) as defined in clause (h) of sub-section (1) of section 2 of the indian medicine central council act, 1970, and whose name has been entered in a state register of indian medicine, as defined in clause (j) of sub-section (1) of that section; or3059 of 1973 (iii) as defined in clause (g) of sub-section (1) of section 2 of the homeopathy central council act, 1973, and whose name has been entered in a state register of homeopathy, as defined in clause (i) of sub-section (1) of that section;35 40 45(o) "mental health establishment" means any health establishment, includingayurveda, yoga and naturopathy, unani, siddha and homeopathy establishment, by whatever name called, either wholly or partly, meant for the care of persons with mental illness, established, owned, controlled or maintained by the appropriate government, local authority, trust, whether private or public, corporation, co-operative society, organisation or any other entity or person, where persons with mental illness are admitted and reside at, or kept in, for care, treatment, convalescence and rehabilitation, either temporarily or otherwise; and includes any general hospital or general nursing home established or maintained by the appropriate government, local authority, trust, whether private or public, corporation, co-operative society, organisation or any other entity or person; but does not include a family residential place where a person withmental illness resides with his relatives or friends;38 of 1947(p) "mental health nurse" means a person with a diploma or degree in general nursing or diploma or degree in psychiatric nursing recognised by the nursing council of india established under the nursing council of india act, 1947 and registered as such with the relevant nursing council in the state;(q) "mental health professional" means—5(i) a psychiatrist as defined in clause (x); or (ii) a professional registered with the concerned state authority under section 55; or10 15(iii) a professional with doctorate of medicine (ayurveda) in 'mano vigyan avum manas roga' or doctorate of medicine (homeopathy) in psychiatry; (r) "mental illness" means a substantial disorder of thinking, mood, perception, orientation or memory that grossly impairs judgment, behaviour, capacity to recognise reality or ability to meet the ordinary demands of life, mental conditions associated with the abuse of alcohol and drugs, but does not include mental retardation which is a condition of arrested or incomplete development of mind of a person, specially characterised by subnormality of intelligence;(s) "minor" means a person who has not completed the age of eighteen years;(t) "notification" means a notification published in the official gazette and the expression "notify" shall be construed accordingly;20(u) "prescribed" means prescribed by rules made under this act;(v) "prisoner with mental illness" means a person with mental illness who is an under-trial or convicted of an offence and detained in a jail or prison;253 of 1956303 of 1956102 of 195635(w) "psychiatric social worker" means a person having post-graduate degree awarded after completion of course of study of minimum two years in mental health or psychiatric social work, or doctorate in mental health or psychiatric social work, from an university recognised by the university grants commission established under the university grants commission act, 1956;(x) "psychiatrist" means a medical practitioner possessing a post-graduate degree or diploma in psychiatry awarded by an university recognised by the university grants commission established under the university grants commission act, 1956, or awarded or recognised by the national board of examinations and included in the first schedule of indian medical council act, 1956, or recognised by the medical council of india, constituted under the indian medical council act, 1956, and includes, in relation to any state, any medical officer who having regard to his knowledge and experience in psychiatry, has been declared by the government of that state to be a psychiatrist for the purposes of this act;(y) "regulations" means regulations made under this act; (z) "relative" means any person related to the person with mental illness by blood, marriage or adoption;40102 of 1956 48 of 197045(za) "state authority" means the state mental health authority established under section 45 (2) the words and expressions used and not defined in this act but defined in the indian medical council act, 1956 or the indian medicine central council act, 1970 and not inconsistent with this act shall have the meanings respectively assigned to them in those acts chapter ii mental illness and capacity to make mental health care and treatment decisionsdetermination of mental illness503 (1) mental illness shall be determined in accordance with such nationally or internationally accepted medical standards (including the latest edition of the international classification of disease of the world health organisation) as may be notified by the central government(2) no person or authority shall classify a person as a person with mental illness, except for purposes directly relating to the treatment of the mental illness or in other matters as covered under this act or any other law for the time being in force(3) mental illness of a person shall not be determined on the basis of,––5(a) political, economic or social status or membership of a cultural, racial orreligious group, or for any other reason not directly relevant to mental health status of the person;(b) non-conformity with moral, social, cultural, work or political values or religious beliefs prevailing in a person's community10(4) past treatment or hospitalisation in a mental health establishment though relevant,shall not by itself justify any present or future determination of the person's mental illness(5) the determination of a person's mental illness shall alone not imply or be taken to mean that the person is of unsound mind unless he has been declared as such by a competent court154 (1) every person, including a person with mental illness shall be deemed to havecapacity to make decisions regarding his mental health care or treatment, if such person has ability to,––| capacity | to ||---------------|------|| make mental | || health | care || and treatment | || decisions | |(a) understand the information relevant to the mental health care or treatment decision;20(b) retain that information;(c) use or weigh that information as part of the process of making the mental health care or treatment decision; and(d) communicate his decision by any means (including talking, using sign language or any other means)25(2) the information referred to in sub-section (1) shall be given to a person usingsimple language, which such person understands or in sign language or visual aids or any other means to enable him to understand the information30(3) where a person makes a decision regarding his mental health care or treatment which is perceived by others as inappropriate or wrong, that by itself, shall not mean that the person does not have the capacity to make mental health care or treatment decision, so long as the person has the capacity to make mental health care or treatment decision under subsection (1)35explanation—for the purpose of this section, the expression "information relevant to the mental health care or treatment decision" means information about the consequences of making the decision and information about the consequences of not making the decision chapter iii advance directiveadvance directive5 (1) every person, who is not a minor, shall have a right to make an advance directive in writing, specifying any or all of the following, namely:––40(a) the way the person wishes to be cared for and treated for a mental illness; (b) the way the person wishes not to be cared for and treated for a mental illness; (c) the individual or individuals, in order of precedence, he wants to appoint ashis nominated representative as provided under section 14(2) an advance directive under sub-section (1) may be made by a person irrespective of his past mental illness or treatment for the same5(3) an advance directive made under sub-section (1), shall be invoked only when such person ceases to have capacity to make mental health care or treatment decisions and shall remain effective until such person regains capacity to make mental health care or treatment decisions(4) any decision made by a person while he has the capacity to make mental health care and treatment decisions shall over-ride any previously written advance directive by such person10(5) any advance directive made contrary to any law for the time being in force shall be ab initio void6 (1) an advance directive shall be made in writing on a plain paper with the person's signature or thumb impression on it and attested by two witnesses and be,––manner of making advance directive15(a) registered with the board in the district where the person is ordinarily resident;or(b) signed by a medical practitioner certifying that the person has capacity to make mental health care and treatment decisions at the time of making the advance directive and that the person has made the advance directive of his own free will: provided that where the advance directive,––20(a) has been made in accordance with the procedure laid down in this subsection; and(b) contains a refusal for all future medical treatment for mental illness, such advance directive shall be valid only after it has been submitted to the relevant board and the board following a hearing, has certified the validity of the advance directive:25provided further that in case a person has written an advance directive which has not been registered with the board or signed by a medical practitioner as referred to in the first proviso, the board may decide the validity of such advance directive as and when required to do so30(2) no fee shall be charged for registering the advance directive with the concerned board or signing by a medical practitioner as required under sub-section (1)maintenance of online register7 subject to the provisions contained in clause (a) of sub-section (1) of section 91, every board shall maintain an online register of all advance directives registered with it and make them available to the concerned mental health professionals as and when required358 (1) an advance directive made under sub-section (1) of section 6 may be revoked, amended or cancelled by the person who made it at any timerevocation, amendment or cancellation of advance directive(2) the procedure for revoking, amending or cancelling an advance directive shall be the same as for making an advance directive under sub-section (1) of section 640 9 the advance directive shall not apply to the emergency treatment given under section 103 to a person who made the advance directiveadvance directive not to apply to emergency treatmentduty to follow advance directive10 it shall be the duty of every medical officer in charge of a mental health establishment and the psychiatrist in charge of a person's treatment to propose or give treatment to a person with mental illness, in accordance with his valid advance directive, subject to section 11511 (1) where a mental health professional or a relative or a care-giver of a person desires not to follow an advance directive while treating a person with mental illness, such mental health professional or the relative or the care-giver of the person may make an application to the concerned board to review, alter, modify or cancel the advance directivepower to review, alter,modify orcancel advance directive10(2) upon receipt of the application under sub-section (1), the board may, after giving an opportunity of hearing to all concerned parties (including the person whose advance directive is in question), either uphold, modify, alter or cancel the advance directive after taking into consideration the following, namely:––(a) whether the advance directive was made by the person out of his own free will and free from force, undue influence or coercion; or15(b) whether the person intended the advance directive to apply to the presentcircumstances, which may be different from those anticipated; or(c) whether the person was sufficiently well informed to make the decision; or(d) whether the person had capacity to make decisions relating to his mental health care or treatment when such advanced directive was made; or20(e) whether the content of the advance directive is contrary to other laws or constitutional provisions25(3) the person writing the advance directive and his nominated representative shall have a duty to ensure that the medical officer in charge of a mental health establishment or a medical practitioner or a mental health professional, as the case may be, has access to the advance directive when required(4) the legal guardian shall have right to make an advance directive in writing in respect of a minor and all the provisions relating to advance directive, mutatis mutandis, shall apply to such minor till such time he attains majority12 (1) the commission shall regularly and periodically review the use of advance directives and make recommendations in respect thereof30review of advance directives(2) the commission in its review under sub-section (1) shall give specific consideration to the procedure for making an advance directive and also examine whether the existing procedure protects the rights of persons with mental illness35(3) the commission may modify the procedure for making an advance directive or make additional regulations regarding the procedure for advance directive to protect the rights of persons with mental illness 13 (1) a medical practitioner or a mental health professional shall not be held liable for any unforeseen consequences on following a valid advance directive40| liability ||----------------|| medical health || professional || in relation to || advance direc- || tive |(2) the medical practitioner or mental health professional shall not be held liable for not following a valid advance directive, if he has not been given a copy of the valid advance directive chapter iv nominated representative4514 (1) notwithstanding anything contained in clause (c) of sub-section (1) of section5, every person who is not a minor, shall have a right to appoint a nominated representativeappointment and revocation of nominated representative(2) the nomination under sub-section (1) shall be made in writing on plain paper with the person's signature or thumb impression of the person referred to in that sub-section5(3) the person appointed as the nominated representative shall not be a minor, be competent to discharge the duties or perform the functions assigned to him under this act, and give his consent in writing to the mental health professional to discharge his duties and perform the functions assigned to him under this act(4) where no nominated representative is appointed by a person under sub-section(1), the following persons for the purposes of this act in the order of precedence shall be deemed to be the nominated representative of a person with mental illness, namely:––10(a) the individual appointed as the nominated representative in the advance directive under clause (c) of sub-section (1) of section 5; or(b) a relative, or if not available or not willing to be the nominated representative of such person; or15(c) a care-giver, or if not available or not willing to be the nominated representative of such person; or(d) a suitable person appointed as such by the concerned board; or (e) if no such person is available to be appointed as a nominated representative, the board shall appoint the director, department of social welfare, or his designated representative, as the nominated representative of the person with mental illness:2021 of 1860provided that a person representing an organisation registered under the societies registration act, 1860 or any other law for the time being in force, working for persons with mental illness, may temporarily be engaged by the mental health professional to discharge the duties of a nominated representative pending appointment of a nominated representative by the concerned board2530(5) the representative of the organisation, referred to in the proviso to sub-section(4), may make a written application to the medical officer in charge of the mental health establishment or the psychiatrist in charge of the person's treatment, and such medical officer or psychiatrist, as the case may be, shall accept him as the temporary nominated representative, pending appointment of a nominated representative by the concerned board(6) a person who has appointed any person as his nominated representative under this section may revoke or alter such appointment at any time in accordance with the procedure laid down for making an appointment of nominated representative under sub-section (1)35(7) the board may, if it is of the opinion that it is in the interest of the person with mental illness to do so, revoke an appointment made by it under this section, and appoint a different representative under this section40(8) the appointment of a nominated representative, or the inability of a person with mental illness to appoint a nominated representative, shall not be construed as the lack of capacity of the person to take decisions about his mental health care or treatment(9) all persons with mental illness shall have capacity to make mental health care or treatment decisions but may require varying levels of support from their nominated representative to make decisions45nominated representative of minor15 (1) notwithstanding anything contained in section 14, in case of minors, the legal guardian shall be their nominated representative, unless the concerned board orders otherwise under sub-section (2)(2) where on an application made to the concerned board, by a mental health professional or any other person acting in the best interest of the minor, and on evidence presented before it, the concerned board is of the opinion that,––(a) the legal guardian is not acting in the best interests of the minor; or5(b) the legal guardian is otherwise not fit to act as the nominated representative of the minor, it may appoint, any suitable individual who is willing to act as such, the nominated representative of the minor with mental illness:10provided that in case no individual is available for appointment as a nominated representative, the board shall appoint the director in the department of social welfare of the state in which such board is located, or his nominee, as the nominated representative of the minor with mental illness15revocation, alteration, etc, of nominated representative by board16 the board, on an application made to it by the person with mental illness, or by a relative of such person, or by the psychiatrist responsible for the care of such person, or by the medical officer in charge of the mental health establishment where the individual is admitted or proposed to be admitted, may revoke, alter or modify the order made under clause (e) of sub-section (4) of section 14 or under sub-section (2) of section 1517 while fulfilling his duties under this act, the nominated representative shall––duties of nominated representative20(a) consider the current and past wishes, the life history, values, cultural background and the best interests of the person with mental illness;(b) give particular credence to the views of the person with mental illness to the extent that the person understands the nature of the decisions under consideration;(c) provide support to the person with mental illness in making treatment decisions under section 98 or section 99;25(d) have right to seek information on diagnosis and treatment to provide adequatesupport to the person with mental illness;(e) have access to the family or home based rehabilitation services as provided under clause (c) of sub-section (4) of section 18 on behalf of and for the benefit of the person with mental illness;(f) be involved in discharge planning under section 107;30(g) apply to the mental health establishment for admission under section 96or section 98 or section 99;(h) apply to the concerned board on behalf of the person with mental illness for discharge under section 96 or section 98 or section 99;35(i) apply to the concerned board against violation of rights of the person with mental illness in a mental health establishment;(j) appoint a suitable attendant under sub-section (5) of section 96 or subsection (6) of section 96;40(k) have the right to give or withhold consent for research under circumstances mentioned under sub-section (3) of section 108 chapter v rights of persons with mental illness18 (1) every person shall have a right to access mental health care and treatment from mental health services run or funded by the appropriate governmentright to access mental health care 5 (2) the right to access mental health care and treatment shall mean mental health services of affordable cost, of good quality, available in sufficient quantity, accessible geographically, without discrimination on the basis of gender, sex, sexual orientation, religion, culture, caste, social or political beliefs, class, disability or any other basis and provided in a manner that is acceptable to persons with mental illness and their families and care-givers(3) the appropriate government shall make sufficient provision as may be necessary, for a range of services required by persons with mental illness(4) without prejudice to the generality of range of services under sub-section (3), such services shall include––10(a) provision of acute mental health care services such as outpatient and inpatient services;(b) provision of half-way homes, sheltered accommodation, supported accommodation;15(c) provision for mental health services to support family of person with mental illness or home based rehabilitation;(d) hospital and community based rehabilitation establishments and services; (e) provision for child mental health services and old age mental health services(5) the appropriate government shall,—20(a) integrate mental health services into general health care services at all levels of health care including primary, secondary and tertiary health care and in all health programmes run by the appropriate government;(b) provide treatment in a manner, which supports persons with mental illness to live in the community and with their families;25 (c) ensure that the long term care in a mental health establishment for treatment of mental illness shall be used only in exceptional circumstances, for as short a duration as possible, and only as a last resort when appropriate community based treatment has been tried and shown to have failed;30(d) ensure that no person with mental illness (including children and older persons) shall be required to travel long distances to access mental health services and such services shall be available close to a place where a person with mental illness resides;(e) ensure that as a minimum, mental health services run or funded by government shall be available in each district;35(f) ensure, if minimum mental health services specified under sub-clause (e) of sub-section (4) are not available in the district where a person with mental illness resides, that the person with mental illness is entitled to access any other mental health service in the district and the costs of treatment at such establishments in that district will be borne by the appropriate government:40provided that till such time the services under this sub-section are made available in a health establishment run or funded by the appropriate government, the appropriate government shall make rules regarding reimbursement of costs of treatment at such mental health establishment(6) the appropriate government shall make available a range of appropriate mental health services specified under sub-section (4) of section 18 at all general hospitals run or funded by such government and basic and emergency mental health care services shall be available at all community health centres and upwards in the public health system run or funded by such government(7) persons with mental illness living below the poverty line whether or not in possession of a below poverty line card, or who are destitute or homeless shall be entitled to mental health treatment and services free of any charge and at no financial cost at all mental health establishments run or funded by the appropriate government and at other mental health establishments designated by it5(8) the appropriate government shall ensure that the mental health services shall be of equal quality to other general health services and no discrimination be made in quality of services provided to persons with mental illness10(9) the minimum quality standards of mental health services shall be as specified by regulations made by the state authority15(10) without prejudice to the generality of range of services under sub-section (3)of section 18, the appropriate government shall notify essential drug list and all medicines on the essential drug list shall be made available free of cost to all persons with mental illness at all times at health establishments run or funded by the appropriate government starting from community health centres and upwards in the public health system:20provided that where the health professional of ayurveda, yoga, unani, siddha, homoeopathy or naturopathy systems recognised by the central government are available in any health establishment, the essential medicines from any similar list relating to the appropriate ayurvada, yoga, unani, siddha, homoeopathy or naturopathy systems shall also be made available free of cost to all persons with mental illness(11) the appropriate government shall take measures to ensure that necessary budgetary provisions in terms of adequacy, priority, progress and equity are made for effective implementation of the provisions of this section25(12) the central government shall lay an annual report before the parliament and the state governments shall lay an annual report before the state legislature giving therein the details regarding the progress made towards achieving access to mental health care in the countryexplanation—for the purposes of sub-section (11), the expressions––(i) "adequacy" means in terms of how much is enough to offset inflation; (ii) "priority" means in terms of compared to other budget heads;30(iii) "equity" means in terms of fair allocation of resources taking into accountthe health, social and economic burden of mental illness on individuals, their families and care-givers;35(iv) "progress" means in terms of indicating an improvement in the state'sresponse19 (1) every person with mental illness shall,––right to community living(a) have a right to live in, be part of and not be segregated from society; and40(b) not continue to remain in a mental health establishment merely because hedoes not have a family or is not accepted by his family or is homeless or due to absence of community based facilities(2) the appropriate government shall, within a reasonable period, provide for or support the establishment of less restrictive community based establishments including halfway homes, group homes and the like for persons who no longer require treatment in more restrictive mental health establishments such as long stay mental hospitals20 (1) every person with mental illness shall have a right to live with dignity (2) every person with mental illness shall be protected from cruel, inhuman or degrading treatment in any mental health establishment and shall have the following rights, namely:—right to protection from cruel, inhuman and degrading treatment(a) to live in safe and hygienic environment;5(b) to have adequate sanitary conditions; (c) to have reasonable facilities for leisure, recreation, education and religious practices;(d) to privacy;10(e) for proper clothing so as to protect such person from exposure of his body to maintain his dignity;(f) to not be forced to undertake work in a mental health establishment and to receive appropriate remuneration for work when undertaken;(g) to have adequate provision for preparing for living in the community;15(h) to have adequate provision for wholesome food, sanitation, space and access to articles of personal hygiene, in particular, women's personal hygiene be adequately addressed by providing access to items that may be required during menstruation;(i) to not be subject to compulsory tonsuring (shaving of head hair); (j) to wear own personal clothes if so wished and to not be forced to wear uniforms provided by the establishment; and20(k) to be protected from all forms of physical, verbal, emotional and sexual abuse 21 (1) every person with mental illness shall be treated as equal to persons with physical illness in the provision of all health care which shall include the following, namely:–right to equality and nondiscrimination(a) there shall be no discrimination on any basis including gender, sex, sexual orientation, religion, culture, caste, social or political beliefs, class or disability;25(b) emergency facilities and emergency services for mental illness shall be of the same quality and availability as those provided to persons with physical illness;30(c) persons with mental health services shall be entitled to the use of ambulance services in the same manner, extent and quality as provided to persons with physical illness;(d) living conditions in health establishments shall be of the same manner, extent and quality as provided to persons with physical illness; and(e) any other health services provided to persons with physical illness shall be provided in same manner, extent and quality to persons with mental illness3541 of 1999(2) the insurance regulatory development authority established under the insurance regulatory development authority act, 1999 shall endeavour to ensure that all insurers make provisions for medical insurance for treatment of mental illness on the same basis as is available for treatment of physical illnessright to information40 22 (1) a person with mental illness and his nominated representative shall have therights to the following information, namely:––(a) the provision of this act or any other law for the time being in force underwhich he has been admitted, if he is being admitted, and the criteria for admission under that provision;(b) of his right to make an application to the concerned board for a review of the admission;5(c) the nature of the person's mental illness and the proposed treatment planwhich includes information about treatment proposed and the known side effects of the proposed treatment;(d) receive the information in a language and form that such person receiving the information can understand10(2) in case complete information cannot be given to the person with mental illness at the time of the admission or the start of treatment, it shall be the duty of the medical officer or psychiatrist in charge of the person's care to ensure that full information is provided promptly when the individual is in a position to receive it:provided that where the information has not been given to the person with mental illness at the time of the admission or the start of treatment, the medical officer or psychiatrist in charge of the person's care shall give the information to the nominated representative immediately1523 (1) a person with mental illness shall have the right to confidentiality in respect of his mental health, mental health care, treatment and physical health careright to confidentiality20(2) all health professionals providing care or treatment to a person with mental illness shall have a duty to keep all such information confidential which has been obtained during care or treatment with the following exceptions, namely:––(a) release of information to the nominated representative to enable him to fulfilhis duties under this act;25(b) release of information to other mental health professionals and other healthprofessionals to enable them to provide care and treatment to the person with mental illness;(c) release of information if it is necessary to protect any other person from harm or violence; (d) only such information that is necessary to protect against the harm identifiedshall be released;30 (e) release of information in the case of life threatening emergencies where suchinformation is urgently needed to save lives;(f) release of information upon an order by concerned board or the commissionor high court or supreme court or any other statutory authority competent to do so; and35(g) release of information in the interests of public safety and security24 (1) no photograph or any other information relating to a person with mental illness undergoing treatment at a mental health establishment shall be released to the media without the consent of the person with mental illnessrestriction on release of information in respect of mental illness40(2) the right to confidentiality of person with mental illness shall also apply to all information stored in electronic or digital format in real or virtual space25 (1) all persons with mental illness shall have right to access their medical recordsright to access medical records(2) the psychiatrist in charge of such records may withhold specific information in the medical records if disclosure would result in,––(a) serious mental harm to the person with mental illness; or (b) likelihood of harm to other persons5(3) when any information in the medical records is withheld from the person, the psychiatrist shall inform the person with mental illness of his or her right to apply to the concerned board for an order to release such information1026 (1) a person with mental illness admitted to a mental health establishment shall have the right to refuse or receive visitors and to refuse or receive and make telephone or mobile phone calls at reasonable times of the day subject to the rules of such mental health establishmentright to personal contacts and communication(2) a person with mental illness admitted in a mental health establishment may send and receive mail through electronic mode including through email15(3) where a person with mental illness informs the medical officer or psychiatrist in charge of the mental health establishment that he does not want to receive mail or email from any named person in the community, the medical officer or psychiatrist in charge may restrict such communication by the named person with the person with mental illness20(4) nothing contained in sub-sections (1) to (3) shall apply to visits from, telephone calls to, and from and mail or email to, and from individuals, specified under clauses (a) to (f)under any circumstances, namely:––(a) any judge or officer authorised by a competent court; or (b) members of the concerned board or the central authority or the state authority; (c) any member of the parliament or a member of state legislature; (d) nominated representative, lawyer or legal representative of the person;25 (e) medical practitioner in charge of the person's treatment;(f) any other person authorised by the appropriate governmentright to legal aid27 (1) a person with mental illness shall be entitled to receive free legal services to exercise any of his rights given under this act3039 of 1987(2) it shall be the duty of medical officer or psychiatrist in charge of a mental health establishment to inform the person with mental illness that he is entitled to free legal services under the legal services authorities act, 1987 or other relevant laws or under any order of the court if so ordered and provide the contact details of the availability of services3528 (1) any person with mental illness or his or her nominated representative, shall have the right to complain regarding deficiencies in provision of care, treatment and services in a mental health establishment to,—right to make complaints about deficiencies in provision of services(a) the medical officer or psychiatrist in charge of the establishment and if not satisfied with the response;(b) the state authority and if not satisfied with the response; (c) the concerned board40(2) the provisions for making complaint in sub-section (1), is without prejudice to the rights of the person to seek any judicial remedy for violation of his rights in a mental health establishment or by any mental health professional either under this act or any other law for the time being in force chapter vi duties of appropriate government529 (1) the appropriate government shall have a duty to plan, design and implement programmes for the promotion of mental health and prevention of mental illness in the countrypromotion of mental health and preventiveprogrammes(2) without prejudice to the generality of the provisions contained in sub-section (1), the appropriate government shall, in particular, plan, design and implement public health programmes to reduce suicides and attempted suicides in the country30 the appropriate government shall take all measures to ensure that,—10(a) the provisions of this act are given wide publicity through public media, including television, radio, print and online media at regular intervals;(b) the programmes to reduce stigma associated with mental illness are planned, designed, funded and implemented in an effective manner;creating awareness about mental health and illness and reducing stigma associated with mental illness15(c) the appropriate government officials including police officers and other officers of the appropriate government are given periodic sensitisation and awareness training on the issues under this act2031 (1) the appropriate government shall take measures to address the human resource requirements of mental health services in the country by planning, developing and implementing educational and training programmes in collaboration with institutions of higher education and training, to increase the human resources available to deliver mental health interventions and to improve the skills of the available human resources to better address the needs of persons with mental illnessappropriate government to take measures as regard to human resource development and training, etc25(2) the appropriate government shall, at the minimum, train all medical officers in public health care establishments and all medical officers in the prisons or jails to provide basic and emergency mental health care(3) the appropriate government shall make efforts to meet internationally accepted guidelines for number of mental health professionals on the basis of population, within ten years from the commencement of this act30(4) the appropriate government shall include in its annual report referred to in subsection (12) of section 18 the information about progress made in improving the human resource under this sectionco-ordination within appropriate government3532 the appropriate government shall take all measures to ensure effective co-ordination between services provided by concerned ministries and departments such as those dealing with health, law, home affairs, human resources, social justice, employment, education, women and child development, medical education to address issues of mental health care chapter vii central mental health authorityestablishment of centralauthority33 the central government shall, within a period of nine months from the date on which this act receives the assent of the president, by notification, establish, for the purposes of this act, an authority to be known as the central mental health authority4034 (1) the central authority shall consist of the following, namely:––composition of central authority(a) secretary or additional secretary to the government of india in the department of health and family welfare–– chairperson ex officio;(b) joint secretary to the government of india in the department of health and family welfare, in charge of mental health–– member ex officio;(c) joint secretary to the government of india in the department of ayurveda, yoga and naturopathy, unani, siddha and homeopathy— member ex officio;5(d) director general of health services––member ex officio;(e) joint secretary to the government of india in the department of disability affairs of the ministry of social justice and empowerment–– member ex officio;(f) joint secretary to the government of india in the ministry of women and child development–– member ex officio;10(g) directors of the central institutions for mental health –– members ex officio; (h) one mental health professional as defined in item (iii) of clause (q) of subsection (1) of section 2 having at least fifteen years experience in the field, to be nominated by the central government—member;15(i) one psychiatric social worker having at least fifteen years experience in the field, to be nominated by the central government––member;(j) one clinical psychologist having at least fifteen years experience in the field, to be nominated by the central government––member;(k) one mental health nurse having at least fifteen years experience in the field of mental health, to be nominated by the central government––member;20(l) two persons representing persons who have or have had mental illness, to be nominated by the central government––members;(m) two persons representing care-givers of persons with mental illness or organisations representing care-givers, to be nominated by the central government—members;25(n) two persons representing non-governmental organisations which provide services to persons with mental illness, to be nominated by the central government––members (2) the members referred to in clauses (h) to (n) of sub-section (1), shall be nominated by the central government in such manner as may be prescribed3035 (1) the members of the central authority referred to in clauses (h) to (n) of subsection (1) of section 34 shall hold office as such for a term of three years from the date of nomination and shall be eligible for re-appointment:term of office, salaries and allowances of c h a i r p e r s o n and membersprovided that a member shall not hold office as such after he has attained the age of seventy years35(2) the chairperson and other ex officio members of the authority shall hold office as such chairperson or member, as the case may be, so long as he holds the office by virtue of which he is nominated(3) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members shall be such as may be prescribed40resignation36 a member of the central authority may, by notice in writing under his hand addressed to the central government, resign his office:provided that a member shall, unless he is permitted by the central government to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon the office or until the expiry of his term of office, whichever is the earliestfilling of vacancies537 the central government shall, within two months from the date of occurrenceof any vacancy by reason of death, resignation or removal of a member of the authority and three months before the superannuation or completion of the term of office of any member of that authority, make nomination for filling up of the vacancy38 no act or proceeding of the central authority shall be invalid merely by reason of—(a) any vacancy in, or any defect in the constitution of, the authority; or10(b) any defect in the appointment of a person as a member of the authority; orva c a n c i e s , etc, not to i n v a l i d a t e proceedings of central authority(c) any irregularity in the procedure of the authority not affecting the meritsof the case15member not to participate in meetings in certain cases39 any member having any direct or indirect interest, whether pecuniary or otherwise, in any matter coming up for consideration at a meeting of the central authority, shall, as soon as possible after the relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the central authority, and the member shall not take any part in any deliberation or decision of the authority with respect to that matter2040 (1) there shall be a chief executive officer of the authority, not below the rank ofthe director to the government of india, to be appointed by the central governmentofficers and other employees of central authority(2) the authority may, with the approval of the central government, determine the number, nature and categories of other officers and employees required by the central authority in the discharge of its functions25(3) the salaries and allowances payable to, and the other terms and conditions ofservice (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the central authority shall be such asmay be specified by regulations with the approval of the central government3041 (1) the chief executive officer shall be the legal representative of the centralauthority and shall be responsible for—(a) the day-to-day administration of the central authority;functions of chief executive officer of central authority(b) implementing the work programmes and decisions adopted by the central authority;(c) drawing up of proposal for the central authority's work programmes;35(d) the preparation of the statement of revenue and expenditure and the execution of the budget of the central authority (2) every year, the chief executive officer shall submit to the central authority for approval—40(a) a general report covering all the activities of the central authority in the previous year;(b) programmes of work;(c) the annual accounts for the previous year; and(d) the budget for the coming year(3) the chief executive officer shall have administrative control over the officers and other employees of the central authority5 42 on the establishment of the central authority—transfer of assets, liabilities of central authority14 of 1987(a) all the assets and liabilities of the central authority for mental health services constituted under sub-section (1) of section 3 of the mental health act, 1987 shall stand transferred to, and vested in, the central authority10 15explanation— the assets of such central authority for mental health services shall be deemed to include all rights and powers, and all properties, whether movable or immovable, including, in particular, cash balances, deposits and all other interests and rights in, or arising out of, such properties as may be in the possession of such unique identification authority of india and all books of account and other documents relating to the same; and liabilities shall be deemed to include all debts, liabilities and obligations of whatever kind;20(b) without prejudice to the provisions of clause (a), all data and information collected during enrolment, all details of authentication performed, debts, obligations and liabilities incurred, all contracts entered into and all matters and things engaged to be done by, with or for such central authority for mental health services immediately before that day, for or in connection with the purpose of the said central authority for mental health services, shall be deemed to have been incurred, entered into or engaged to be done by, with or for, the central authority;25(c) all sums of money due to the central authority for mental health services immediately before that day shall be deemed to be due to the central authority; and(d) all suits and other legal proceedings instituted or which could have been instituted by or against such central authority for mental health services immediately before that day may be continued or may be instituted by or against the central authority30 43 (1) the central authority shall––functions of central authority35(a) register all mental health establishments under the control of the centralgovernment and maintain a register of all mental health establishments in the country based on information provided by all state mental health authorities of registered establishments and compile update and publish (including online on the internet) a register of such establishments;(b) develop quality and service provision norms for different types of mental health establishments under the central government;(c) supervise all mental health establishments under the central government and receive complaints about deficiencies in provision of services;(d) maintain a national register of clinical psychologists, mental health nurses and psychiatric social workers based on information provided by all state authorities of persons registered to work as mental health professionals for the purpose of this act and publish the list (including online on the internet) of such registered metal health professionals;(e) train all persons including law enforcement officials, mental health professionals and other health professionals about the provisions and implementation of this act;(f) advise the central government on all matters relating to mental health care and services;5(g) discharge such other functions with respect to matters relating to mental health as the central government may decide:14 of 198710provided that the mental health establishments under the control of the central government, before the commencement of this act, registered under the mental health act, 1987 or any other law for the time being in force, shall be deemed to have been registered under the provisions of this act and copy of such registration shall be furnished to the central authority15(2) the procedure for registration (including the fees to be levied for such registration)of the mental health establishments under this section shall be such as may be prescribed by the central governmentmeetings of central authority44 (1) the central authority shall meet at such times (not less than twice in a year)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 specified by regulations made by the central authority20(2) if the chairperson, for any reason, is unable to attend a meeting of the central authority, the senior most member shall preside over the meeting of the authority(3) all questions which come up before any meeting of the authority shall be decided by a majority of votes by the members present and voting and in the event of an equality of votes, the chairperson or in his absence the member presiding over shall have a second or casting vote25(4) all decisions of the central authority shall be authenticated by the signature of the chairperson or any other member authorised by the central authority in this behalf30(5) if any member, who is a director of a company and who as such director, has any direct or indirect pecuniary interest in any manner coming up for consideration at a meeting of the central authority, he shall, as soon as possible after relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the authority, and the member shall not take part in any deliberation or decision of the authority with respect to that matter chapter viii state mental health authority35establishment of state authority45 every state government shall, within a period of nine months from the date on which this act receives the assent of the president, by notification, establish, for the purposes of this act, an authority to be known as the state mental health authority4046 (1) the state authority shall consist of the following chairperson and members:—composition of state authority(a) secretary or principal secretary in the department of health of stategovernment–– chairperson ex officio;(b) joint secretary in the department of health of the state government, incharge of mental health–– member ex officio;(c) director of health services or medical education––member ex officio;(d) joint secretary in the department of social welfare of the state government— member ex officio;5(e) superintendent of any of the mental hospitals in the state or head of department of psychiatry at any government medical college, to be nominated by the state government–– member;(f) one eminent psychiatrist from the state not in government service to be nominated by the state government–– member;10(g) one mental health professional as defined in item (iii) of clause (q) of sub-section (1) of section (2) having of least fifteen years experience in the field, to be nominated by the state government—member;(h) one psychiatric social worker having at least fifteen years experience in the field, to be nominated by the state government––member;(i) one clinical psychologist having at least fifteen years experience in the field, to be nominated by the state government––member;15(j) one mental health nurse having at least fifteen years experience in the field of mental health, to be nominated by the state government––member;(k) two persons representing persons who have or have had mental illness, to be nominated by the state government––member;20(l) two persons representing care-givers of persons with mental illness or organisations representing care-givers, to be nominated by the state government ––members;(m) two persons representing non-governmental organisations which provide services to persons with mental illness, to be nominated by the state government - members25(2) the members referred to in clauses (e) to (m) of sub-section (1), shall be nominated by the state government in such manner as may be prescribed47 (1) the members of the state authority referred to in clauses (e) to (m) of subsection (1) of section 46 shall hold office as such for a term of three years from the date of nomination and shall be eligible for reappointment:30term of office, salaries and allowances of chairperson and other membersprovided that a member shall not hold office as such after he has attained the age of seventy years(2) the chairperson and other ex officio members of the state authority shall hold office as such chairperson or member, as the case may be, so long as he holds the office by virtue of which he is nominated35(3) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members shall be such as may be prescribedresignation48 a member of the state authority may, by notice in writing under his hand addressedto the state government, resign his office:40provided that a member shall, unless he is permitted by the state government torelinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon office or until the expiry of his term of office, whichever is the earliestfilling of vacancies4549 the state government shall, within two months from the date of occurrence of anyvacancy by reason of death, resignation or removal of a member of the authority and three months before the superannuation or completion of the term of office of any member of that authority, make nomination for filling up of the vacancy50 no act or proceeding of the state authority shall be invalid merely by reason of—| ( | a | ) any vacancy in, or any defect in the constitution of, the state authority; or ||--------------|-----|-----------------------------------------------------------------------------------|| vacancies, | | || etc, not to | | || invalidate | | || proceedings | | || of state | | || authority | | || ( | b | ) any defect in the appointment of a person as a member of the state authority; || or | | |5(c) any irregularity in the procedure of the authority not affecting the merits ofthe casemember not to participate in meetings incertain cases1051 any member having any direct or indirect interest, whether pecuniary or otherwise, in any matter coming up for consideration at a meeting of the state authority, shall, as soon as possible after the relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the state authority, and the member shall not take any part in any deliberation or decision of the state authority with respect to that matter52 (1) there shall be a chief executive officer of the state authority, not below the rank of the director to the state government, to be appointed by the state governmentofficers and other employees of state authority15(2) the state authority may, with the approval of the state government, determine the number, nature and categories of other officers and employees required by the state authority in the discharge of its functions20(3) the salaries and allowances payable to, and the other terms and conditions of service (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the state authority shall be such as may be specified by regulations with the approval of the state government53 (1) the chief executive officer shall be the legal representative of the state authority and shall be responsible for—| ( ||--------------|| functions of || chief || executive || officer of || state || authority |25(b) implementing the work programmes and decisions adopted by the stateauthority;(c) drawing up of proposal for the state authority's work programmes;(d) the preparation of the statement of revenue and expenditure and the execution of the budget of the state authority30(2) every year, the chief executive officer shall submit to the state authority for approval—(a) a general report covering all the activities of the authority in the previous year;(b) programmes of work;35(c) the annual accounts for the previous year; and (d) the budget for the coming year(3) the chief executive officer shall have administrative control over the officers and other employees of the state authority54 on and from the establishment of the state authority—40transfer of assets, liabilities of state authority(a) all the assets and liabilities of the state authority for mental health services constituted under sub-section (1) of section 4 of the mental health act, 1987 shall stand transferred to, and vested in, the state authority5explanation— the assets of such state authority for mental health services shall be deemed to include all rights and powers, and all properties, whether movable or immovable, including, in particular, cash balances, deposits and all other interests and rights in, or arising out of, such properties as may be in the possession of such state authority for mental health services and all books of account and other documents relating to the same; and liabilities shall be deemed to include all debts, liabilities and obligations of whatever kind;10(b) without prejudice to the provisions of clause (a), all data and information collected during enrolment, all details of authentication performed, debts, obligations and liabilities incurred, all contracts entered into and all matters and things engaged to be done by, with or for such state authority for mental health services immediately before that day, for or in connection with the purpose of the said state authority for mental health services, shall be deemed to have been incurred, entered into or engaged to be done by, with or for, the state authority;15(c) all sums of money due to the state authority for mental health services immediately before that day shall be deemed to be due to the state authority; and(d) all suits and other legal proceedings instituted or which could have been instituted by or against such state authority for mental health services immediately before that day may be continued or may be instituted by or against the state authority 55 (1) the state authority shall––20functions of state authority(a) register all mental health establishments in the state except those referred toin section 43 and maintain and publish (including online on the internet) a register of such establishments;(b) develop quality and service provision norms for different types of mentalhealth establishments in the state;25(c) supervise all mental health establishments in the state and receive complaintsabout deficiencies in provision of services;30 (d) register clinical psychologists, mental health nurses and psychiatric socialworkers in the state to work as mental health professionals, and publish the list of such registered mental health professionals in such manner as may be specified by regulations by the state authority;(e) train all relevant persons including law enforcement officials, mental healthprofessionals and other health professionals about the provisions and implementation of this act;35(f) discharge such other functions with respect to matters relating to mentalhealth as the state government may decide:14 of 198740provided that the mental health establishments in the state (except those referred to in section 43), registered, before the commencement of this act, under the mental health act, 1987 or any other law for the time being in force, shall be deemed to have been registered under the provisions of this act and copy of such registration shall be furnished to the state authority(2) the procedure for registration (including the fees to be levied for such registration)of the mental health establishments under this section shall be such as may be prescribed by the state government45meetings ofstate authority56 (1) the state authority shall meet at such times (not less than four times in a year) 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 specified by regulations made by the state authority(2) if the chairperson, for any reason, is unable to attend a meeting of the state authority, the senior most member shall preside over the meetings of the authority5(3) all questions which come up before any meeting of the state authority shall be decided by a majority of votes by the members present and voting and in the event of an equality of votes, the chairperson or in his absence the member presiding over shall have a second or casting vote(4) all decisions of the state authority shall be authenticated by the signature of the chairperson or any other member authorised by the state authority in this behalf10(5) if any member, who is a director of a company and who as such director, has any direct or indirect pecuniary interest in any manner coming up for consideration at a meeting of the state authority, he shall, as soon as possible after relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the authority, and the member shall not take part in any deliberation or decision of the state authority with respect to that matter chapter ix15 finance, accounts and audit57 the central government may, after due appropriation made by parliament by law in this behalf, make to the central authority grants of such sums of money as the central government may think fit for being utilised for the purposes of this act| grants ||-----------------|| central govern- || ment to central || authority |2058 (1) there shall be constituted a fund to be called the central mental health authority fund and there shall be credited thereto—central mental health authority fund(i) any grants and loans made to the authority by the central government; (ii) all fees and charges received by the authority under this act; and25(iii) all sums received by the authority from such other sources as may bedecided upon by the central government(2) the fund referred to in sub-section (1) shall be applied for meeting the salary, allowances and other remuneration of the chairperson, other members, chief executive officer, other officers and employees of the authority and the expenses of the authority incurred in the discharge of its functions and for purposes of this act30accounts and audit of central authority59 (1) the central authority shall maintain proper accounts and other relevant recordsand 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 india35(2) the accounts of the authority shall be audited by the comptroller andauditor-general of india at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the authority to the comptroller and auditor-general of india40(3) the comptroller and auditor-general of india and any other person appointed byhim in connection with the audit of the accounts of the authority shall have the same rights and privileges and authority in connection with such audit as the comptroller and auditor- general 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 office of the authority45(4) the accounts of the authority as certified by the comptroller and auditor-generalof 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 by the authority and the central government shall cause the same to be laid before each house of parliamentannual report of centralauthority60 the central authority shall prepare in every year, in such form and at such time asmay be prescribed by the central government, an annual report giving a full account of its activities during the previous year, and copies thereof along with copies of its annual accounts and auditor's report shall be forwarded to the central government and the central governmentshall cause the same to be laid before both houses of parliament5grants by state government61 the state government may, after due appropriation made by state legislature bylaw in this behalf, make to the state authority grants of such sums of money as the state government may think fit for being utilised for the purposes of this act62 (1) there shall be constituted a fund to be called the state mental health authority fund and there shall be credited thereto—10state mental health authority fund(i) any grants and loans made to the state authority by the state government; (ii) all fees and charges received by the authority under this act; and (iii) all sums received by the state authority from such other sources as may bedecided upon by the state government15(2) the fund referred to in sub-section (1) shall be applied for meeting the salary, allowances and other remuneration of the chairperson, other members, chief executive officer, other officers and employees of the state authority and the expenses of the state authority incurred in the discharge of its functions and for purposes of this act20accounts and audit of state authority63 (1) the state authority shall maintain proper accounts and other relevant recordsand prepare an annual statement of accounts in such form as may be prescribed by the state government, in consultation with the comptroller and auditor-general of india25(2) the accounts of the state authority shall be audited by the comptroller and auditor-general of india at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the state authority to the comptroller and auditor-general of india30(3) the comptroller and auditor-general of india and any other person appointed by him in connection with the audit of the accounts of the state authority shall have the same rights and privileges and authority in connection with such audit as the comptroller and auditor-general 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 office of the state authority35(4) the accounts of the state authority 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 annually to the central government by the authority and the central government shall cause the same to be laid before each house of parliamentannual report of state authority4064 the state authority shall prepare in every year, in such form and at such time as may be prescribed by the state government, an annual report giving a full account of its activities during the previous year, and copies thereof along with copies of its annual accounts and auditor's report shall be forwarded to the state government and the government shall cause the same to be laid before the state legislature chapter x mental health establishments4565 (1) no person or organisation shall establish or run a mental health establishment unless it has been registered with the authority under the provisions of this actregistration of mental health establishmentexplanation–– for the purposes of this chapter, the expression "authority" means—(a) in respect of the mental health establishments under the control of the central government, the central authority;(b) in respect of the mental health establishments in the state [not being the health establishments referred to in clause (a)], the state authority5(2) every person or organisation who proposes to establish or run a mental health establishment shall register the said establishment with the authority under the provisions of this act23 of 201010explanation–– in case a mental health establishment has been registered under the clinical establishments (registration and regulation) act, 2010 or any other law for the time being in force in a state, such mental health establishment shall submit a copy of the said registration along with an application in such form as may be prescribed to the authority with an undertaking that the mental health establishment fulfils the minimum standards, if any, specified by the authority for the specific category of mental health establishment15(3) the authority shall, on receipt of application under sub-section (2), on being satisfied that such mental health establishment fulfils the standards specified by the authority, issue a certificate of registration in such form as may be prescribed: provided that till the period the authority specifies the minimum standards for different categories of mental health establishments, it shall issue a provisional certificate of registration to the mental health establishment:2025provided further that on specifying the minimum standards for different categories of mental health establishments, the mental health establishment referred to in the first proviso shall, within a period of six months from the date such standards are specified, submit to the authority an undertaking stating therein that such establishment fulfils the specified minimum standards and on being satisfied that such establishment fulfils the minimum standards, the authority shall issue a certificate of registration to such mental health establishment(4) every mental health establishment shall, for the purpose of registration and continuation of registration, fulfil––(a) the minimum standards of facilities and services as may be specified by regulations made by the central authority;30(b) the minimum qualifications for the personnel engaged in such establishment as may be specified by regulations made by the central authority;(c) provisions for maintenance of records and reporting as may be specified by regulations made by the central authority; and35(d) any other conditions as may be specified by regulations made by the central authority (5) the authority may––(a) classify mental health establishments into such different categories, as may be specified by regulations made by the central authority;40(b) specify different standards for different categories of mental healthestablishments;(c) while specifying the minimum standards for mental health establishments,have regard to local conditions45(6) notwithstanding anything in this section, the authority shall, within a period of eighteen months from the commencement of this act, by notification, specify the minimum standards for different categories of mental health establishments66 (1) the mental health establishment shall, for the purpose of registration, submit an application, in such form, accompanied with such details and fees, as may be prescribed, to the authorityprocedure for registration, inspection and inquiry of mental health establishments5(2) the mental health establishment may submit the application in person or by post or online(3) every mental health establishment, existing on the date of commencement of this act, shall, within a period of six months from the date of constitution of the authority, submit an application for its provisional registration to the authority10(4) the authority shall, within a period of ten days from the date of receipt of such application, issue to the mental health establishment a certificate of provisional registration in such form and containing such particulars and information as may be prescribed(5) the authority shall not be required to conduct any inquiry prior to issue of provisional registration15(6) the authority shall, within a period of forty-five days from the date of provisional registration, publish in print and in digital form online, all particulars of the mental health establishment(7) a provisional registration shall be valid for a period of twelve months from the date of its issue and be renewable20(8) where standards for particular categories of mental health establishments have been specified under this act, the mental health establishments in that category shall, within a period of six months from date of notifying such standards, apply for that category and obtain permanent registration(9) the authority shall publish the standards in print and online in digital format25(10) until standards for particular categories of mental health establishments are specified under this act, every mental health establishment shall, within thirty days before the expiry of the validity of certificate of provisional registration, apply for a renewal of provisional registration(11) if the application is made after the expiry of provisional registration, the authority shall allow renewal of registration on payment of such fees, as may be prescribed30(12) a mental health establishment shall make an application for permanent registration to the authority in such form and accompanied with such fees as may be specified by regulations35(13) the mental health establishment shall submit evidence that the establishment has complied with the specified minimum standards in such manner as may be specified by regulations by the authority(14) as soon as the mental health establishment submits the required evidence of the mental health establishment having complied with the specified minimum standards, the authority shall give public notice and display the same on its website for a period of thirty days, for filing objections, if any, in such manner as may be specified by regulations40(15) the authority shall, communicate the objections, if any, received within the period referred to in sub-section (14), to the mental health establishment for response within such period as the authority may determine(16) the mental health establishment shall submit evidence of compliance with the standards with reference to the objections communicated to such establishment under sub-section (15), to the authority within the specified period45(17) the authority shall on being satisfied that the mental health establishment fulfils the specified minimum standards for registration, grant permanent certificate of registration to such establishment(18) the authority shall, within a period of thirty days after the expiry of the period specified under this section, pass an order, either––5(a) grant permanent certificate of registration; or (b) reject the application after recording the reasons thereof:10provided that in case the authority rejects the application under clause (b), it shall grant such period not exceeding six months, to the mental health establishment for rectification of the deficiencies which have led to rejection of the application and such establishment may apply afresh for registration15(19) notwithstanding anything contained in this section, if the authority has not communicated any objections received by it to the mental health establishment under subsection (15), nor has passed an order under sub-section (18), it shall be deemed that the authority has granted permanent certificate of registration to the applicant67 (1) the authority shall cause to be conducted an audit of all registered mental health establishments by such person or persons (including representatives of the local community) as may be prescribed, every three years, so as to ensure that such mental health establishments comply with the requirements of minimum standards for registration as a mental health establishment20(2) the authority may charge the mental health establishment such fee as may be prescribed, for conducting the audit under this section(3) the authority may issue a show cause notice to a mental health establishment as to why its registration under this act not be cancelled, if the authority is satisfied that––25(a) the mental health establishment has failed to maintain the minimum standards specified by the authority; or(b) the person or persons or entities entrusted with the management of the mental health establishment have been convicted of an offence under this act; or(c) the mental health establishment violates the rights of any person with mental illness30(4) the authority may, after giving a reasonable opportunity to the mental health establishment, if satisfied that the mental health establishment falls under clause (a) or clause (b) or clause (c) of sub-section (3), without prejudice to any other action which it may take against the mental health establishment, cancel its registration(5) every order made under sub-section (4) shall take effect––35(a) where no appeal has been preferred against such order, immediately on the expiry of the period specified for preferring of appeal; and(b) where the appeal has been preferred against such an order and the appealhas been dismissed, from the date of the order of dismissal40(6) the authority shall, on cancellation of the registration for reasons to be recorded in writing, restrain immediately the mental health establishment from carrying on its operations, if there is imminent danger to the health and safety of the persons admitted in the mental health establishment(7) the authority may cancel the registration of a mental health establishment if so directed by the mental health review commission or a board to do so45inspection and inquiry68 (1) the authority may, suo motu or on a complaint received from any person withrespect to non adherence of minimum standards specified by or under this act or contravention of any provision thereof, order an inspection or inquiry of any mental health establishment, to be made by such person as may be prescribed5 (2) the mental health establishment shall be entitled to be represented at such inspection or inquiry(3) the authority shall communicate to the mental health establishment the results of such inspection or inquiry and may after ascertaining the opinion of the mental health establishment, order the establishment to make necessary changes within such period as may be specified by it10(4) the mental health establishment shall comply with the order of the authority made under sub-section (3)15(5) if the mental health establishment fails to comply with the order of the authority made under sub-section (3), the authority may cancel the registration of the mental health establishment(6) the authority or any person authorised by it may, if there is any reason to suspect that any person is operating a mental health establishment without registration, enter and search in such manner as may be prescribed, and the mental health establishment shall co-operate with such inspection or inquiry and be entitled to be represented at such inspection or inquiry2069 any mental health establishment aggrieved by an order of the authority refusing to grant registration or renewal of registration or cancellation of registration, may, within a period of thirty days from such order, prefer an appeal to the high court in the state:| appeal | to ||---------------|-------|| high | court || against order | || of authority | || 25 | |provided that the high court may entertain an appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of thirty days70 (1) every mental health establishment shall display the certificate of registration in a conspicuous place in the mental health establishment in such manner so as to be visible to everyone visiting the mental health establishmentcertificates, fees and register of mental health establishments30(2) in case the certificate is destroyed or lost or mutilated or damaged, the authority may issue a duplicate certificate on the request of the mental health establishment and on the payment of such fees as may be prescribed(3) the certificate of registration shall be non-transferable and valid in case of change of ownership of the establishment35(4) in the event of change of category of the mental health establishment, such establishment shall surrender the certificate of registration to the authority and the mental health establishment shall apply afresh for grant of certificate of registration in that category4071 the authority shall maintain in digital format a register of mental health establishments, registered by the authority, to be called the register of mental health establishments and shall enter the particulars of the certificate of registration so granted in a separate register to be maintained in such form and manner as may be prescribedmaintenance of register of mental health establishment in digital format72 (1) every mental health establishment shall display within the establishment at conspicuous place (including on its website), the contact details including address and telephone numbers of the concerned boardduty of mental health establishment to display information45(2) every mental health establishment shall provide the person with necessary forms to apply to the concerned board and also give free access to make telephone calls to the board to apply for a review of the admission chapter xi mental health review commission5constitution of mental health review commission73 (1) the central government shall, within nine months from the date on which this act receives the assent of the president, constitute the mental health review commission to exercise the powers conferred upon and to perform the functions assigned to it under this act(2) the head office of the commission shall be at mumbai 74 (1) the commission shall consist of a president and four memberscomposition of commission10(2) the president and members of the commission shall be appointed by the president of india on recommendation of the selection committee referred to in sub-section (1) of section 76:provided that in case a serving chief justice of a high court or a judge of the high court with five years experience is appointed as the president of the commission, he shall be appointed in consultation with the chief justice of india1575 (1) a person shall be qualified to be appointed as the president of the commission,if he is a serving or retired chief justice of a high court or a judge of the high court with five years experiencequalifications for appointment of president and members of commission(2) a person shall be qualified to be appointed as a member, if such person has ability, integrity and standing, and adequate knowledge and experience in mental health20(3) out of the four members referred to in section 74, one each shall be chosen from amongst—| ( | a | ) psychiatrists having at least fifteen years experience in the field; ||-----------------------------------------------------------------------|-----|-----------------------------------------------------------------------------------|| ( | b | ) persons with mental illness or representatives of persons with mental illness; || 25 | | || ( | c | ) representatives of families and care-givers to person with mental illness or of || non-governmental organisations working in the field of mental health; | | || ( | d | ) persons having at least fifteen years of experience in public administration || selection | | || committee | | |76 (1) the central government shall, for the purpose of selection of the president and members of the commission, constitute a selection committee consisting of—| ( | a | ) chief justice of india ––chairperson; ||----------------------------------------------------|-----|-------------------------------------------------------------------------------|| 30 | | || ( | b | ) secretary of the department of health and family welfare in the ministry of || health and family welfare as the convener––member; | | || ( | c | ) secretary of the department of disability affairs in the ministry of social || justice and empowerment––member; | | || ( | d | ) secretary of the ministry of women and child development––member; |35(e) secretary, department of ayurveda, yoga and naturopathy, unani, siddhaand homeopathy in the ministry of health and family welfare—member;(f) an eminant person working in the field of mental health—member40(2) the central government shall, within two months from the date of occurrence of any vacancy by reason of death, resignation or removal of the president or a member of the commission and three months before the superannuation or completion of the term of office of the president or any member of that commission, make a reference to the selection committee for filling up of the vacancy(3) the selection committee shall finalise the selection of the president and members of the commission within two months from the date on which the reference is made to it45(4) the selection committee shall issue a public advertisement seeking applicationsfrom persons for recommendation of names in respect of categories mentioned under clauses (a), (b), (c) and (d) of sub-section (3) of section 75(5) the selection committee shall recommend a panel of two names for every vacancy referred to it5(6) before recommending any person for appointment as a president or other member of the commission, the selection committee shall satisfy itself that such person does not have any financial or other interest, which is likely to affect prejudicially his functions as a member(7) subject to the provisions of sub-sections (1) to (6), the selection committee shall regulate its own procedure10(8) no appointment of the president or other member of the commission shall be invalid merely by reason of any vacancy in the selection committee77 (1) the president of the commission shall be appointed on whole time basis and the members of the commission shall be appointed on the whole time or part-time basis as the central government may decideterm of office, salaries and allowances of president and other members15(2) the president and the other members of the commission shall hold office as such for a term of five years from the date on which he enters upon his office and shall not be eligible for reappointment:provided that the president or the member shall not hold office as such after he has attained the age of seventy years20(3) the salaries and allowances payable to, and the other terms and conditions of service of, the president and other members shall be such as may be prescribed by the central government:provided that neither the salary and allowances nor the other terms and conditions of service of the president and other members of the commission shall be varied to their disadvantage after their appointment2578 no act or proceeding of the commission shall be invalid merely by reason of—(a) any vacancy in, or any defect in the constitution of, the commission; or vacancies, etc, not to invalidate proceedings of commission(b) any defect in the appointment of a person acting as a member of the commission; or30(c) any irregularity in the procedure of the commission not affecting the merits of the casestaff of commission79 (1) the central government shall determine the nature and categories of the officers and other employees required to assist the commission in the discharge of its functions and provide the commission with such officers and other employees as it may think fit35(2) the officers and other employees of the commission shall discharge their functions under the general superintendence of the president(3) the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the commission shall be such as may be prescribed by the central government4080 (1) the commission shall, with the prior concurrence of the concerned state government, constitute boards to be called as mental health review board in the districts of that stateconstitution of mental health review boards(2) the number, location and jurisdiction of the boards shall be decided by the commission in consultation with the concerned state government(3) while constituting the boards under sub-section (1), the commission shall have regard to the followings, namely:––(a) the expected or actual workload of the board in the state in which suchboard is to be constituted;5(b) number of mental health establishments existing in the state; (c) the number of persons with mental illness; (d) population in the district in which the board is to be constituted; (e) geographical and climatic conditions of the district in which the board isto be constituted1081 each board shall consist of––composition of board(a) a district judge, or an officer of the state judicial services who is qualified to be appointed as district judge or a retired district judge who shall be chairperson of the board;15(b) representative of the district collector or district magistrate or deputy commissioner of the districts in which the board is to be constituted;(c) two members who shall be mental health professionals of whom at least one shall be a psychiatrist;20(d) two members who shall be persons with mental illness or care-givers or persons representing organisations of persons with mental illness or care-givers or non-governmental organisations working in the field of mental healthdisqualification and removal82 (1) a person shall be disqualified to be appointed as the president or a member of the commission or be removed by the president of india on the recommendation of the central government, if he––25(a) has been convicted and sentenced to imprisonment for an offence which involves moral turpitude; or(b) has been removed or dismissed from the service of the government or a body corporate owned or controlled by the government; or(c) is adjudged as an insolvent; or30(d) has such financial or other interest as is likely to prejudice the discharge by him or her functions as a member; or(e) has such other disqualifications as may be prescribed by the central government (2) a person shall be disqualified to be appointed as the chairperson or a member of a board or be removed by the commission, if he––35(a) has been convicted and sentenced to imprisonment for an offence whichinvolves moral turpitude; or(b) is adjudged as an insolvent; or (c) has been removed or dismissed from the service of the government or a body corporate owned or controlled by the government; or40(d) has such financial or other interest as is likely to prejudice the discharge by him or her functions as a member; or(e) has such other disqualifications as may be prescribed by the central government5(3) the president or a member of the commission may resign from the office by notice in writing under his hand addressed to the president of india and on such resignation being accepted, the vacancy shall be filled by appointment of a person, belonging to the category under sub-section (3) of section 7510(4) a chairperson or member of a board may resign his office by notice in writing under his hand addressed to the president of the commission and on such resignation being accepted, the vacancy shall be filled by appointment of a person, belonging to the category under sub-section (1) of section 8183 (1) the chairperson and members of the board shall hold office for a term of five years or up to the age of seventy years, whichever is earlier and shall be eligible for reappointment for another term of five years or up to the age of seventy years whichever is earlierterms and conditions of service of chairperson and members of board15(2) the appointment of chairperson and members of every board shall be made by the president of the commission(3) the honorarium and other allowances payable to, and the other terms and conditions of service of, the chairperson and members of the board shall be such as may be prescribed by the central government20decisions of commission and board84 (1) the decisions of the commission or the board, as the case may be, shall be by consensus, failing which by a majority of votes of members present and voting and in the event of equality of votes, the president or the chairperson, as the case may be, shall have a second or casting vote(2) the quorum of a meeting of the commission or the board, as the case may be, shall be three members25applications to board85 (1) any person with mental illness or his nominated representative or arepresentative of a registered non-governmental organisation, with the consent of such a person, being aggrieved by the decision of any of the mental health establishment or whose rights under this act have been violated, may make an application to the board seeking redressal or appropriate relief30(2) there shall be no fee or charge levied for making such an application (3) every application referred to in sub-section (1) shall contain the name of applicant, his contact details, the details of the violation of his rights, the mental health establishment or any other place where such violation took place and the redressal sought from the board35(4) in exceptional circumstances, the board may accept an application made orally or over telephone from a person admitted to a mental health establishment45 of 186086 all proceedings before the commission and the board, shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the indian penal codeproceedings before commission and board to be judicial proceedings meetings4087 the commission and the board shall meet at such times and places and shallobserve such rules of procedure in regard to the transaction of business at its meetings as may be specified by regulations made by the commissionproceedings before board88 (1) the board, on receipt of an application under sub-section (1) of section 85, shall, subject to the provisions of this section, endeavour to hear and dispose of the same within a period of ninety days(2) the board shall dispose of an application––(a) for appointment of nominated representative under clause (d) of sub-section(4) of section 14;5(b) challenging admission of a minor under section 96; (c) challenging supported admission under sub-section (10) or sub-section (11)of section 98,within a period of seven days from the date of receipt of such applications10(3) the board shall dispose of an application challenging supported admission under section 99 within a period of twenty-one days from date of receipt of the application(4) the board shall dispose of an application, other than an application referred to in sub-section (3), within a period of ninety days from the date of filing of the application(5) the proceeding of the board shall be held in camera(6) the board shall not ordinarily grant an adjournment for the hearing15(7) the parties to an application may appear in person or be represented by a counsel or a representative of their choice(8) in respect of any application concerning a person with mental illness, the board shall hold the hearings and conduct the proceedings at the mental health establishment where such person is admitted20(9) the board may allow any persons other than those directly interested with the application, with the permission of the person with mental illness and the chairperson of the board, to attend the hearing(10) the person with mental illness whose matter is being heard shall have the right to give oral evidence to the board, if such person desires to do so25(11) the board shall have the power to require the attendance and testimony of such other witnesses as it deems appropriate(12) the parties to a matter shall have the right to inspect any document relied upon by any other party in its submissions to the board and may obtain copies of the same30(13) the board shall, within five days of the completion of the hearing, communicate its decision to the parties in writing(14) any member who is directly or indirectly involved in a particular case, shall not sit on the board during the hearings with respect to that case89 subject to the provisions of this act, the powers and functions of the commission shall, inter alia, include all or any of the following matters, namely:––powers and functions of commission35(a) appoint and remove members of the board;(b) give guidance to the board on interpretation of the provisions of this act andthe procedures to be followed by the board;(c) review periodically the use of advance directives and make regulationswith regard to the procedure for advance directive;40(d) advise the central government on matters relating to the promotion andprotection of rights of persons with mental illness90 (1) the commission shall appoint an expert committee to prepare a guidance document for medical practitioners and mental health professionals, containing procedures for assessing, when necessary or the capacity of persons to make mental health care or treatment decisions5commission to appoint expert committee to prepare guidance document(2) every medical practitioner and mental health professional shall, while assessing capacity of a person to make mental health care or treatment decisions, comply with the guidance document referred to in sub-section (1) and follow the procedure specified therein91 (1) subject to the provisions of this act, the powers and functions of the board shall, include all or any of the following matters, namely:––powers and functions of board10(a) to register, review, alter, modify or cancel an advance directive; (b) to appoint a nominated representative;15(c) to receive and decide application from a person with mental illness or hisnominated representative or any other interested person against the decision of medical officer or psychiatrists in charge of mental health establishment or mental health establishment under section 96 or section 98 or section 99;(d) to receive and decide applications in respect non-disclosure of information specified under sub-section (3) of section 25;| ( | e | ) to adjudicate complaints regarding deficiencies in care and services specified ||--------------------------------------------------------------|-----|------------------------------------------------------------------------------------|| under section 28; | | || 20 | | || ( | f | ) to visit and inspect prison or jails and seek clarifications from the medical || officer in charge of health services in such prison or jail | | || 25 | | |(2) where it is brought to the notice of a board or to the commission, that a mental health establishment violates the rights of persons with mental illness, the board or the commission, as the case may be, shall direct the central authority or the state authority to conduct an inspection and inquiry and submit a report of such inspection and inquiry to the board or the commission, as the case may be, containing the action taken or proposed to be taken by the central authority or the state authority to protect the rights of persons with mental illness in the said mental health establishment30(3) notwithstanding anything contained in this act, the board, in consultation with the commission, may take measures to protect the rights of persons with mental illness as it considers appropriate35(4) if the mental health establishment does not comply with the orders or directions of the commission or the board or wilfully neglects such order or direction, the commission or the board, as the case may be, may impose monetary penalty which may extend up to five lakh rupees on such mental health establishment or order the central authority or the state authority to cancel the registration of such mental health establishment92 any person or establishment aggrieved by the decision of the commission or a board may, within a period of thirty days from such decision, prefer an appeal to the high court of the state in which the board is situated:40appeal to high court against order of commission or boardprovided that the high court may entertain an appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of thirty days4593 (1) 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 actgrants by central government t o commission(2) the grants referred to in sub-section (1) shall be applied for,—(a) meeting the salary, allowances and other remuneration of the president, members, officers and other employees of the commission;5(b) meeting the salary, allowances and other remuneration of the chairperson, members, officers and other employees of the boards; and(c) the expenses of the commission and the boards incurred in the discharge of their functions and for the purposes of this act chapter xii admission, treatment and discharge1094 (1) for the purposes of this act, "independent patient or an independent admission"refers to the admission of person with mental illness, to a mental health establishment, who has the capacity to make mental health care and treatment decisions or requires minimal support in making decisionsadmission of person withmental illness as independent patient inmental health establishment15(2) all admissions in the mental health establishment shall, as far as possible, be independent admissions except when such conditions exist as make supported admission unavoidableindependent admission and treatment2095 (1) any person, who is not a minor and who considers himself to have a mental illness and desires to be admitted to any mental health establishment for treatment may request the medical officer or psychiatrist in charge of the establishment to be admitted as an independent patient(2) on receipt of such request under sub-section (1), the medical officer or psychiatrist in charge of the establishment shall admit the person to the establishment if the medical officer or psychiatrist is satisfied that––25(a) the person has a mental illness of a severity requiring admission to a mental health establishment;(b) the person with mental illness is likely to benefit from admission and treatment to the mental health establishment;30(c) the person has understood the nature and purpose of admission to themental health establishment, and has made the request for admission of his own free will, without any duress or undue influence and has the capacity to make mental health care and treatment decisions without support or requires minimal support from others in making such decisions35(3) if a person is unable to understand the purpose, nature, likely effects of proposed treatment and of the probable result of not accepting the treatment or requires a very high level of support approaching hundred per cent support in making decisions, he or she shall be deemed unable to understand the purpose of the admission and therefore shall not be admitted as independent patient under this section(4) a person admitted as an independent patient to a mental health establishment shall be bound to abide by order and instructions or bye laws of the mental health establishment(5) an independent patient shall not be given treatment without his informed consent (6) the mental health establishment shall admit an independent patient on his own request, and shall not require the consent or presence of a nominated representative or a relative or care-giver for admitting the person to the mental health establishment(7) subject to the provisions contained in section 97 an independent patient may get himself discharged from the mental health establishment without the consent of the medical officer or psychiatrist in charge of such establishmentadmission of minor596 (1) a minor may be admitted to a mental health establishment only after followingthe procedure laid down in this section(2) the nominated representative of the minor shall apply to the medical officer in charge of a mental health establishment for admission of the minor to the establishment10(3) upon receipt of such an application, the medical officer or psychiatrist in charge of the mental health establishment may admit such a minor to the establishment, if two psychiatrists, or one psychiatrist and one mental health professional or one psychiatrist and one medical practitioner, have independently examined the minor on the day of admission or in the preceding seven days and both independently conclude based on the examination and, if appropriate, on information provided by others, that,—15(a) the minor has a mental illness of a severity requiring admission to a mental health establishment;(b) admission shall be in the best interests of the minor, with regard to his or her health, well-being or safety, taking into account the wishes of the minor if ascertainable and the reasons for reaching this decision;20(c) the mental health care needs of the minor cannot be fulfilled unless he is admitted;and(d) all community based alternatives to admission have been shown to have failed or are demonstrably unsuitable for the needs of the minor25(4) a minor so admitted shall be accommodated separately from adults, in an environment that takes into account his age and developmental needs and is at least of the same quality as is provided to other minors admitted to hospitals for other medical treatments(5) the nominated representative or an attendant appointed by the nominated representative shall under all circumstances stay with the minor in the mental health establishment for the entire duration of the admission of the minor to the mental health establishment30(6) in the case of minor girls, where the nominated representative is male, a female attendant shall be appointed by the nominated representative and under all circumstances shall stay with the minor girl in the mental health establishment for the entire duration of her admission35(7) a minor shall be given treatment with the informed consent of his nominated representative(8) if the nominated representative no longer supports admission of the minor under this section or requests discharge of the minor from the mental health establishment, the minor shall be discharged by the mental health establishment40(9) any admission of a minor to a mental health establishment shall be informed by the medical officer or psychiatrist in charge of the mental health establishment to the concerned board within a period of seventy-two hours(10) the concerned board shall have the right to visit and interview the minor or review the medical records if the board desires to do so45(11) any admission of a minor which continues for a period of thirty days shall be immediately informed to the concerned board(12) the concerned board shall carry out a mandatory review within a period of seven days of being informed, of all admissions of minors continuing beyond thirty days and every subsequent thirty days5(13) the concerned board shall at minimum, review the clinical records of the minor and may interview the minor if necessarydischarge of independent patients97 (1) the medical officer or psychiatrist in charge of a mental health establishment shall discharge from the mental health establishment any person admitted under section 95 as an independent patient immediately on request made by such person or if the person disagrees with his admission under section 95 subject to the provisions of sub-section (3)10(2) where a minor has been admitted to a mental health establishment under section 96and attains the age of eighteen years during his stay in the mental health establishment, the medical officer in charge of the mental health establishment shall classify him as an independent patient under section 95 and all provisions of this act as applicable to independent patient who is not minor, shall apply to such person15(3) notwithstanding anything contained in this act, a mental health professional may prevent discharge of a person admitted as an independent person under section 95 for a period of twenty-four hours so as to allow his assessment necessary for admission under section 98 if the mental health professional is of the opinion that––20(a) such person is unable to understand the nature and purpose of his decisions and requires substantial or very high support from his or her nominated representative; or(b) has recently threatened or attempted or is threatening or attempting to cause bodily harm to himself; or25(c) has recently behaved or is behaving violently towards another person or has caused or is causing another person to fear bodily harm from him; or(d) has recently shown or is showing an inability to care for himself to a degree that places the individual at risk of harm to himself30(4) the person referred to in sub-section (3) shall be either admitted as a supported patient under section 98, or discharged from the establishment within a period of twenty-four hours or on completion of assessments for admission for a supported patient under section 98, whichever is earlier98 (1) the medical officer or psychiatrist in charge of a mental health establishment shall admit every such person to the establishment, upon application by the nominated representative of the person, under this section, if––35(a) the person has been independently examined on the day of admission or inthe preceding seven days, by one psychiatrist and the other being a mental health professional or a medical practitioner, and both independently conclude based on the examination and, if appropriate, on information provided by others, that the person has a mental illness of such severity that the person,––40admission and treatment of persons with mental illness, with high support needs, in mental health establishment, up to thirty days (supported admission)(i) has recently threatened or attempted or is threatening or attemptingto cause bodily harm to himself; or(ii) has recently behaved or is behaving violently towards another personor has caused or is causing another person to fear bodily harm from him; or(iii) has recently shown or is showing an inability to care for himself toa degree that places the individual at risk of harm to himself;(b) the psychiatrist or the mental health professionals or the medical practitioner, as the case may be, certify, after taking into account an advance directive, if any, that admission to the mental health establishment is the least restrictive care option possible in the circumstances; and5(c) the person is ineligible to receive care and treatment as an independent patient because the person is unable to make mental health care and treatment decisions independently and needs very high support from his nominated representative in making decisions10(2) the admission of a person with mental illness to a mental health establishment under this section shall be limited to a period of thirty days(3) at the end of the period mentioned under sub-section (2), or earlier, if the person no longer meets the criteria for admission as stated in sub-section (1), the patient shall no longer remain in the establishment under this section15(4) on the expiry of the period of thirty days referred to in sub-section (2), the person may continue to remain admitted in the mental health establishment in accordance with the provisions of section 9920(5) if the conditions under section 99 are not met, the person may continue to remain in the mental health establishment as an independent patient under section 95 and the medical officer or psychiatrist in charge of the mental health establishment shall inform the person of his admission status under this act, including his right to leave the mental health establishment(6) every person with mental illness admitted under this section shall be provided treatment after taking into account,––(a) an advance directive if any; or25(b) informed consent of the patient with the support of his nominated representative subject to the provisions of sub-section (7)30(7) if a person with the mental illness admitted under this section requires nearly hundred per cent support from his nominated representative in making a decision in respect of his treatment, the nominated representative may temporarily consent to the treatment plan of such person on his behalf(8) in case where consent has been given under sub-section (7), the medical officer or psychiatrist in charge of the mental health establishment shall record such consent in the medical records and review the capacity of the patient to give consent every seven days35(9) the medical officer or psychiatrist in charge of the mental health establishment shall report the concerned board,––(a) within three days the admissions of a woman or a minor; (b) within seven days the admission of any person not being a woman or minor40(10) a person admitted under this section or his nominated representative or a representative of a registered non-governmental organisation with the consent of the person, may apply to the concerned board for review of the decision of the medical officer or psychiatrist in charge of the mental health establishment to admit the person to the mental health establishment under this section(11) the concerned board shall review the decision of the medical officer or psychiatrist in charge of the mental health establishment and give its findings thereon within seven days of receipt of request for such review which shall be binding on all the concerned parties5(12) notwithstanding anything contained in this act, it shall be the duty of the medical officer or psychiatrist in charge of the mental health establishment to keep the condition of the person with mental illness admitted under this section on going review(13) if the medical officer or psychiatrist in charge of the mental health establishment is of the opinion that the conditions specified under sub-section (1) are no longer applicable, he shall terminate the admission under this section, and inform the person and his nominated representative accordingly10(14) non applicability of conditions referred to in sub-section (13) shall not preclude the person with mental illness remaining as an independent patient15(15) in a case, a person with the mental illness admitted under this section has been discharged, such person shall not be readmitted under this section within a period of seven days from the date of his discharge(16) in case a person referred to in sub-section (15) requires readmission within a period of seven days referred to in that sub-section, such person shall be considered for readmission in accordance with the provisions of section 9920(17) if the medical officer or psychiatrist in charge of the mental health establishment is of the opinion that the person with mental illness admitted under this section in the mental health establishment requires or is likely to require further treatment beyond the period of thirty days, then such medical officer or psychiatrist shall be duty bound to refer the matter to be examined by two psychiatrists for his admission beyond thirty days2599 (1) if a person with mental illness admitted under section 98 requires continuous admission and treatment beyond thirty days or a person with mental illness discharged under sub-section (15) of that section requires readmission within seven days of such discharge, he shall be admitted in accordance with the provisions of this section30(2) the medical officer or psychiatrist in charge of a mental health establishment, upon application by the nominated representative of a person with mental illness, shall continue admission of such person with mental illness, if—admission and treatment of persons with mental illness, with high support needs, in mental health establishment, beyond thirty days (supported admission beyond thirty days)(a) two psychiatrists have independently examined the person with mental illness in the preceding seven days and both independently conclude based on the examination and, on information provided by others that the person has a mental illness of a severity that the person––35(i) has consistently over time threatened or attempted to cause bodily harm to himself; or(ii) has consistently over time behaved violently towards another personor has consistently over time caused another person to fear bodily harm from him; or40(iii) has consistently over time shown an inability to care for himself to a degree that places the individual at risk of harm to himself; (b) both psychiatrists, after taking into account an advance directive, if any, certify that admission to a mental health establishment is the least restrictive care option possible under the circumstances; and45(c) the person continues to remain ineligible to receive care and treatment as a independent patient as the person cannot make mental health care and treatment decisions independently and needs very high support from his nominated representative, in making decisions5(3) the medical officer or psychiatrist in charge of the mental health establishment shall report all admissions or readmission under this section, within a period of seven days of such admission or readmission, to the concerned board(4) the board shall, within a period of twenty-one days from the date of last admission or readmission of person with mental illness under this section, permit such admission or readmission or order discharge of such person10(5) while permitting admission or readmission or ordering discharge of such person under sub-section (4), the board shall examine––(a) the need for institutional care to such person; (b) whether such care cannot be provided in less restrictive settings based in the community15(6) in all cases of application for readmission or continuance of admission of a person with mental illness in the mental health establishment under this section, the board may require the medical officer or psychiatrist in charge of treatment of such person with mental illness to submit a plan for community based treatment and the progress made, or likely to be made, towards realising this plan20(7) the person referred to in sub-section (4) shall not be permitted to continue in the mental health establishment in which he had been admitted or his readmission in such establishment merely on the ground of non-existence of community based services at the place where such person ordinarily resides(8) the admission of a person with mental illness to a mental health establishment under this section shall be limited to a period up to ninety days in the first instance25(9) the admission of a person with mental illness to a mental health establishment under this section beyond the period of ninety days may be extended for a period of one hundred and twenty days at the first instance and thereafter for a period of one hundred and eighty days each time after complying with the provisions of sub-sections (1) to (7)30(10) if the board refuses to permit admission or continuation thereof or readmission under sub-section (9), or on the expiry of the periods referred to in sub-section (9) or earlier if such person no longer falls within the criteria for admission under sub-section (1), such person shall be discharged from such mental health establishment(11) if a person with mental illness has made an advance directive, it shall be taken into account before the commencement of treatment35(12) if a person with mental illness admitted under this section, requires nearly hundred per cent support from his nominated representative, in making decision in respect of his treatment, the nominated representative may temporarily consent to the treatment plan of such person on his behalf40(13) in a case where consent has been given under sub-section (12), the medical officer or psychiatrist in charge of the mental health establishment shall record such consent in the medical records of such person with mental illness and review on the expiry of every fortnight, the capacity of such person to give consent45(14) a person with mental illness admitted under this section, or his or her nominated representative or a representative of a registered non-governmental organisation with the consent of the person, may apply to the concerned board for review of the decision of the medical officer or psychiatrist in charge of medical health establishment to admit such person in such establishment and the decision of the board thereon shall be binding on all parties5(15) notwithstanding anything contained in this act, if the medical officer or psychiatrist in charge of the mental health establishment is of the opinion that the conditions under subsection (1) are no longer applicable, such medical officer or psychiatrist shall discharge such person from such establishment and inform such person and his nominated representative accordingly(16) the person with mental illness referred to in sub-section (15) may continue to remain in the mental health establishment as an independent patient10leave of absence100 (1) the medical officer or psychiatrist in charge of the mental health establishment may grant leave to any person with mental illness admitted under section 96 or section 98 or section 99, to be absent from the establishment subject to such conditions, if any, and for such duration as such medical officer or psychiatrist may consider necessary15(2) the leave referred to in sub-section (1) shall not be extended beyond the period of the duration of admission permissible under section 96 or section 98 or section 99, as the case may be(3) the medical officer or psychiatrist in charge of the mental health establishment shall obtain the consent of the nominated representative before taking a decision of granting leave20(4) the medical officer or psychiatrist in charge of the mental health establishment may in writing cancel the leave of absence of the person with mental illness admitted in such establishment if he considers it appropriate to do so in the interest of such person25(5) if the person with mental illness, on expiry of the period of his leave or on cancellation of his leave of absence under sub-section (4) does not return to the establishment, the medical officer or psychiatrist in charge of the mental health establishment shall first contact the person on leave and his nominated representative30(6) if the person with mental illness and his nominated representative feel that continued admission in the mental health establishment is not necessary, then, such person and his nominated representative shall communicate the same to the medical officer or psychiatrist in charge of the mental health establishment, who shall formally discharge such person from the mental health establishment35(7) if the medical officer or psychiatrist in charge of the mental health establishment has reason to believe that the person requires ongoing admission to a mental health establishment and the nominated representative agrees with the assessment of such medical officer or psychiatrist, and such person with mental illness refuses to return to the hospital on expiry of leave or cancellation of his leave of absence, the medical officer or the psychiatrist in charge of the mental health establishment shall report to the police officer in charge of the police station within the limits of whose jurisdiction the mental health establishment is situated, to convey the person to the mental health establishment40(8) if the person with mental illness referred to in sub-section (7), is not conveyed bythe police officer for any reasons, to the mental health establishment within one month of the expiry of his leave or cancellation of his leave of absence, as the case may be, such person shall be deemed to have been discharged from such mental health establishment45(9) the provisions of sub-section (8) shall not preclude readmission of the person with mental illness in accordance with the provisions of this actabsence without leave or discharge5101 if a person with mental illness admitted to a mental health establishment underthis act absents himself without leave or without discharge from the mental health establishment, he shall be taken into protection by any police officer at the request of the medical officer or psychiatrist in charge of the mental health establishment and taken back to the mental health establishment immediately:provided that in the case of a person with mental illness not admitted under section112, the provisions of this section shall not apply after the expiry of a period of one month from the date of such absence of such person from the mental health establishment10102 (1) a person with mental illness admitted to a mental health establishment undersection 96 or section 98 or section 99 or section 112, as the case may be, may subject to any general or special order of the board be removed from such mental health establishment and admitted to another mental health establishment within the state or with the consent of the commission to any mental health establishment in any other state:15provided that no person with mental illness admitted to a mental health establishment under an order made in pursuance of an application made under this act shall be so removed unless intimation and reasons for the transfer have been given to the person with mental illness and his nominated representativetransfer of persons with mental illness from one mental health establishment to another mental health establishment20(2) the state government may make such general or special order as it thinks fit directing the removal of any prisoner with mental illness from the place where he is for the time being detained, to any mental health establishment or other place of safe custody in the state or to any mental health establishment or other place of safe custody in any other state with the consent of the government of that other stateemergency treatment25103 (1) notwithstanding anything contained in this act, any medical treatment,including treatment for mental illness, may be provided by any registered medical practitioner to a person with mental illness either at a health establishment or in the community, subject to the informed consent of the nominated representative, where the nominated representative is available, and where it is immediately necessary to prevent—(a) death or irreversible harm to the health of the person; or (b) the person inflicting serious harm to himself or herself or to others; or30(c) the person causing serious damage to property belonging to himself orherself or to others where such behaviour is believed to flow directly from the person's mental illness35explanation—for the purposes of this section, "emergency treatment" includes transportation of the person with mental illness to a nearest mental health establishment for assessment(2) nothing in this section shall allow any medical officer or psychiatrist to give to the person with mental illness medical treatment which is not directly related to the emergency treatment specified under sub-section (1)(3) nothing in this section shall allow any medical officer or psychiatrist to use electroconvulsive therapy as a form of treatment40(4) the emergency treatment referred to in this section shall be limited to seventy-two hours or till the person with mental illness has been assessed at a mental health establishment, whichever is earlier:provided that during a disaster or emergency declared by the appropriate government, the period of emergency treatment referred to in this sub-section may extend up to seven daysprohibited procedures5104 (1) notwithstanding anything contained in this act, the following treatments shall not be performed on any person with mental illness–(a) electro-convulsive therapy without the use of muscle relaxants and anaesthesia;(b) electro-convulsive therapy for minors;10(c) sterilisation of men or women, when such sterilisation is intended as a treatment for mental illness;(d) chained in any manner or form whatsoever15(2) notwithstanding anything contained in sub-section (1), if, in the opinion of psychiatrist in charge of a minor's treatment, electro-convulsive therapy is required, then, such treatment shall be done with the consent of the guardian and prior permission of the concerned board105 (1) notwithstanding anything contained in this act, psychosurgery shall not be performed as a treatment for mental illness unless—restriction on psychosurgery for personswith mentalillness(a) the informed consent of the person on whom the surgery is being performed;and20(b) approval from the concerned board to perform the surgery, has been obtained(2) the commission may make regulations for the purpose of carrying out the provisions of this section106 (1) the physical restraint or seclusion may only be used when,––restraints and seclusion25(a) it is the only means available to prevent imminent and immediate harm to person concerned or to others;(b) it is authorised by the psychiatrist in charge of the person's treatment at the mental health establishment30(2) physical restraint or seclusion shall not be used for a period longer than it is absolutely necessary to prevent the immediate risk of significant harm(3) the medical officer or psychiatrist in charge of the mental health establishment shall be responsible for ensuring that the method, nature of restraint or seclusion, justification for its imposition and the duration of the restraint or seclusion are immediately recorded in the person's medical notes35(4) the restraint or seclusion shall not be used as a form of punishment or deterrent in any circumstance and the mental health establishment shall not use restraint or seclusion merely on the ground of shortage of staff in such establishment(5) the nominated representative of the person with mental illness shall be informed about every instance of seclusion or restraint within a period of twenty-four hours40(6) a person who is placed under restraint or seclusion shall be kept in a place wherehe can cause no harm to himself or others and under regular ongoing supervision of the medical personnel at the mental health establishment(7) the mental health establishment shall include all instances of restraint and seclusion, in the report to be sent to the concerned board on a monthly basis(8) the commission may make regulations for the purpose of carrying out the provisions of this section5(9) the board may order a mental health establishment to desist from applying restraint and seclusion if the board is of the opinion that the mental health establishment is persistently and wilfully ignoring the provisions of this sectiondischarge planning1015107 (1) whenever a person undergoing treatment for mental illness in a mental health establishment is to be discharged into the community or to a different mental health establishment or where a new psychiatrist is to take responsibility of the person's care and treatment, the psychiatrist who has been responsible for the person's care and treatment shall consult with the person with mental illness, the nominated representative, the family member or care-giver with whom the person with mental illness shall reside on discharge from the hospital, the psychiatrist expected to be responsible for the person's care and treatment in the future, and such other persons as may be appropriate, as to what treatment or services would be appropriate for the person(2) the psychiatrist responsible for the person's care shall in consultation with the persons referred to in sub-section (1) ensure that a plan is developed as to how treatment or services shall be provided to the person with mental illness20(3) the discharge planning under this section shall apply to all discharges from a mental health establishmentresearch108 (1) the professionals conducting research shall obtain free and informedconsent from all persons with mental illness for participation in any research involving interviewing the person or psychological, physical, chemical or medicinal interventions25(2) in case of research involving any psychological, physical, chemical or medicinal interventions to be conducted on person who is unable to give free and informed consent but does not resist participation in such research, permission to conduct such research shall be obtained from concerned state authority30(3) the state authority may allow the research to proceed based on informed consent being obtained from the nominated representative of persons with mental illness, if the state authority is satisfied that––| ( | a | ) the proposed research cannot be performed on persons who are capable of ||---------------------------------------------------------|-----|-------------------------------------------------------------------------------|| giving free and informed consent; | | || ( | b | ) the proposed research is necessary to promote the health of the population || represented by the person; | | || 35 | | || ( | c | ) the purpose of the proposed research is to obtain knowledge relevant to the || particular health needs of persons with mental illness; | | |(d) a full disclosure of the interests of persons and organisations conducting the proposed research is made and there is no conflict of interest involved; and40(e) the proposed research follows all the national and international guidelines and regulations concerning the conduct of such research and ethical approval has been obtained from the institutional ethics committee where such research is to be conducted45(4) the provisions of this section shall not restrict research based study of the case notes of a person who is unable to give informed consent, so long as the anonymity of the persons is secured chapter xiii responsibilities of other agencies109 (1) every officer in charge of a police station shall have a duty––duties of police officers in respect of persons with mental illness5(a) to take under protection any person found wandering at large within thelimits of the police station whom the officer has reason to believe has mental illness and is incapable of taking care of himself; or(b) to take under protection any person within the limits of the police stationwhom the officer has reason to believe to be a risk to himself or others by reason of mental illness10(2) the officer in charge of a police station shall inform the person who has been takeninto protection under sub-section (1), the grounds for taking him into such protection or his nominated representative, if in the opinion of the officer such person has difficulty in understanding those grounds15(3) every person taken into protection under sub-section (1) shall be taken to the nearest public health establishment as soon as possible but not later than twenty-four hours from the time of being taken into protection, for assessment of the person's health care needs(4) no person taken into protection under sub-section (1) shall be detained in the police lock up or prison in any circumstances20(5) the medical officer in charge of the public health establishment shall be responsible for arranging the assessment of the person and the needs of the person with mental illness will be addressed as per other provisions of this act as applicable in the particular circumstances25(6) the medical officer or psychiatrist in charge of the public mental health establishment if on assessment of the person finds that such person does not have a mental illness of a nature or degree requiring admission to the mental health establishment, he shall inform hisassessment to the police officer who had taken the person into protection and the policeofficer shall take the person to the person's residence or in case of homeless persons, to a government establishment for homeless persons30(7) in case of a person with mental illness who is homeless or found wandering in thecommunity, a first information report of a missing person shall be lodged at the concernedpolice station and the station house officer shall have a duty to trace the family of such person and inform the family about the whereabouts of the person35110 (1) every officer in charge of a police station, who has reason to believe that anyperson residing within the limits of the police station has a mental illness and is being illtreated or neglected, shall forthwith report the fact to the magistrate within the local limits of whose jurisdiction the person with mental illness residesreport to magistrate of person with mental illness in private residence who is ill-treated or neglected40(2) any person who has reason to believe that a person has mental illness and is being ill-treated or neglected by any person having responsibility for care of such person, shall report the fact to the police officer in charge of the police station within whose jurisdiction the person with mental illness resides(3) if the magistrate has reason to believe based on the report of a police officer or otherwise, that any person with mental illness within the local limits of his jurisdiction is being ill-treated or neglected, the magistrate may cause the person with mental illness to be produced before him and pass an order in accordance with the provisions of section 111111 (1) when any person with mental illness or who may have a mental illness appears or is brought before a magistrate, the magistrate may, order in writing––5(a) that the person is conveyed to a public mental health establishment for assessment and treatment, if necessary and the mental health establishment shall deal with such person in accordance with the provisions of the act; or conveying or admitting person with mental illness to mental health establishment by magistrate10(b) to authorise the admission of the person with mental illness in a mental health establishment for such period not exceeding ten days to enable the medical officer or psychiatrist in charge of the mental health establishment to carry out an assessment of the person and to plan for necessary treatment, if any15(2) on completion of the period of assessment referred to in sub-section (1), the medical officer or psychiatrist in charge of the mental health establishment shall submit a report to the magistrate and the person shall be dealt with in accordance with the provisions of this actprisoners with mental illness3 of 1900 45 of 1950 46 of 1950 62 of 1957 2 of 197420112 (1) an order under section 30 of the prisoners act, 1900 or under section 144 of the air force act, 1950, or under section 145 of the army act, 1950, or under section 143 or section 144 of the navy act, 1957, or under section 330 or section 335 of the code of criminal procedure, 1973, directing the admission of a prisoner with mental illness into any suitable mental health establishment, shall be sufficient authority for the admission of such person in such establishment to which such person may be lawfully transferred for care and treatment therein(2) the medical officer of a prison or jail shall send a quarterly report to the concerned board certifying therein that there are no prisoners with mental illness in the prison or jail25(3) the board may visit the prison or jail and ask the medical officer as to why the prisoner with mental illness, if any, has been kept in the prison or jail and not transferred for treatment to a mental health establishment30(4) the medical officer in charge of a mental health establishment wherein any person referred to in sub-section (1) is detained, shall once in every six months, make a special report regarding the mental and physical condition of such person to the authority under whose order such person is detainedpersons in custodial institutions35113 if it appears to the person in charge of a state run custodial institution (including beggars homes, orphanages, women's protection homes and children homes) that any resident of the institution has, or is likely to have, a mental illness, then, he shall take such resident of the institution to the nearest mental health establishment run or funded by the appropriate government for assessment and treatment, as necessaryquestion of mental illness in judicial process40114 (1) notwithstanding anything contained in any other law for the time being in force, a person's current or past admission to a mental health establishment or a person's current or past treatment for mental illness shall not by itself, without prejudice to the provisions of any law for the time being force or custom or usage governing personnel laws of such person, be a ground for divorce(2) if during any judicial process before any competent court, proof of mental illness is produced and is challenged by the other party, the court shall refer the same for further scrutiny to the concerned board and the board shall, after examination of the person alleged to have a mental illness, either by itself or through a committee of experts, submit its opinion to the court chapter xiv 5 restriction to discharge functions by professionals not covered by profession115 no mental health professional or medical practitioner shall discharge any duty or perform any function not authorised by this act or specify or recommend any medicine or treatment not authorised by the field of his professionrestriction to discharge functions by professionals not covered by profession chapter xv10 offences and penalties15116 (1) whoever carries on a mental health establishment without registration shall be liable to a penalty which shall not be less than five thousand rupees but which may extend to fifty thousand rupees for first contravention or a penalty which shall not be less than fifty thousand rupees but which may extend to two lakh rupees for a second contravention or a penalty which shall not be less than two lakh rupees but which may extend to five lakh rupees for every subsequent contraventionpenalties for establishing or maintaining mental health establishment in contravention of provisions of this act(2) whoever knowingly serves in a mental health establishment which is not registered under this act, shall be liable to a penalty which may extend to twenty five thousand rupees20(3) save as otherwise provided in this act, the penalty under this section shall be adjudicated by the state authority25(4) whoever fails to pay the amount of penalty, the state authority may forward the order to the collector of the district in which such person owns any property or resides or carries on his business or profession or where the mental health establishment is situated, and the collector shall recover from such persons or mental health establishment the amount specified thereunder, as if it were an arrear of land revenue(5) all sums realised by way of penalties under this chapter shall be credited to the consolidated fund of india30117 any person who contravenes any of the provisions of this act, or of any rule or regulation made thereunder shall for first contravention be punishable with imprisonment for a term which may extend to six months, or with a fine which may extend to ten thousand rupees or with both, and for any subsequent contravention with imprisonment for a term which may extend to two years or with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees or with bothpunishment for contravention of provisions of the act or rules or regulations made thereunder35offences by companies118 (1) where an offence under this act has been committed by a company, everyperson who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:40provided that nothing contained in this sub-section shall render any such personliable to any punishment provided in this act, if he proves that the offence was committed without his knowledge or that he has exercised all due diligence to prevent the commission of such offence45(2) notwithstanding anything contained in sub-section (1), where an offence underthis act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part ofany 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 offence and shall be liable to be proceeded against and punished accordinglyexplanation—for the purposes of this section,—5(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 chapter xvi miscellaneous10power to call for information119 (1) the central government may, by a general or special order, call upon the authority or the commission or the board to furnish, periodically or as and when required any information concerning the activities carried on by the authority or the commission or the board, as the case may be, in such form as may be prescribed, to enable that government, to carry out the purposes of this act15(2) the state government may, by a general or special order, call upon the authority to furnish, periodically or as and when required any information concerning the activities carried on by the authority in such form as may be prescribed, to enable that government, to carry out the purposes of this act20power of central government to issue directions120 (1) without prejudice to the foregoing provisions of this act, the authority shall, in exercise of its powers or the performance of its functions under this act, be bound by such directions on questions of policy, other than those relating to technical and administrative matters, as the central government may give in writing to it from time to time:provided that the authority shall, as far as practicable, be given an opportunity to express its views before any direction is given under this sub-section25(2) the decision of the central government whether a question is one of policy or not shall be final121 (1) if at any time the central government is of the opinion—(a) that on account of circumstances beyond the control of the central authority, it is unable to discharge the functions or perform the duties imposed on it by or under the provisions of this act; or30power of central government to supersede central authority(b) that the central authority has persistently defaulted in complying with any direction given by the central government under this act or in the discharge of the functions or performance of the duties imposed on it by or under the provisions of this act; or 35(c) that circumstances exist which render it necessary in the public interest so to do, the central government may, by notification and for reasons to be specified therein, supersede the central authority for such period, not exceeding six months, as may be specified in the notification:40provided that before issuing any such notification, the central government shall give a reasonable opportunity to the central authority to make representations against the proposed supersession and shall consider representations, if any, of the central authority(2) upon the publication of a notification under sub-section (1), superseding the central authority,—(a) the chairperson and other members shall, as from the date of supersession, vacate their offices as such;5(b) all the powers, functions and duties which may, by or under the provisions ofthis act, be exercised or discharged by or on behalf of the central authority shall, until the central authority is reconstituted under sub-section (3), be exercised and discharged by the central government or such authority as the central government may specify in this behalf;10(c) all properties owned or controlled by the central authority shall, until thecentral authority is reconstituted under sub-section (3), vest in the central government15(3) on or before the expiration of the period of supersession specified in the notification issued under sub-section (1), the central government shall reconstitute the central authority by a fresh appointment of its chairperson and other members and in such case any person who had vacated his office under clause (a) of sub-section (2) shall not be deemed to be disqualified for re-appointment(4) the central government shall cause a notification issued under sub-section (1)and a full report of any action taken under this section and the circumstances leading to such action to be laid before each house of parliament at the earliest122 (1) if at any time the state government is of the opinion—20(a) that on account of circumstances beyond the control of the state authority,it is unable to discharge the functions or perform the duties imposed on it by or under the provisions of this act; or25(b) that the state authority has persistently defaulted in complying with anydirection given by the state government under this act or in the discharge of the functions or performance of the duties imposed on it by or under the provisions of this act; or (c) that circumstances exist which render it necessary in the public interest so to do,30the state government may, by notification and for reasons to be specified therein, supersede the state authority for such period, not exceeding six months, as may be specified in the notification:provided that before issuing any such notification, the state government shall give a reasonable opportunity to the state authority to make representations against the proposed supersession and shall consider representations, if any, of the state authority35(2) upon the publication of a notification under sub-section (1) superseding the stateauthority,—(a) the chairperson and other members shall, as from the date of supersession, vacate their offices as such;40(b) all the powers, functions and duties which may, by or under the provisions ofthis act, be exercised or discharged by or on behalf of the state authority shall, until the state authority is reconstituted under sub-section (3), be exercised and discharged by the state government or such authority as the state government may specify in this behalf;45(c) all properties owned or controlled by the state authority shall, until the stateauthority is reconstituted under sub-section (3), vest in the state government(3) on or before the expiration of the period of supersession specified in the notification issued under sub-section (1), the state government shall reconstitute the state authority by a fresh appointment of its chairperson and other members and in such case any person who had vacated his office under clause (a) of sub-section (2) shall not be deemed to be disqualified for re-appointment5(4) the state government shall cause a notification issued under sub-section (1) and a full report of any action taken under this section and the circumstances leading to such action to be laid before the state legislature at the earliest10 123 (1) notwithstanding anything contained in this act, the provisions of this act shall, taking into consideration the communication, travel and transportation difficulties, apply to the states of assam, meghalaya, tripura, mizoram, manipur, nagaland, arunachal pradesh and sikkim, with following modifications, namely:—special provisions for states in north-east and hill states(a) under sub-section (3) of section 80, the president of the commission may constitute a single board for all the states;15(b) in sub-section (2) of section 88, reference to the period of "seven days", and in sub-section (3) of that section, reference to the period of "twenty-one days" shall be construed as "ten days" and "thirty days", respectively;20(c) in sub-section (9) of section 96, reference to the period of "seventy-two hours" shall be construed as "one hundred twenty hours", and in sub-sections (3)and (12) of that section, reference to a period of "seven days" shall be construed as "ten days"; (d) in sub-section (3) of section 97, reference to the period of "twenty-four hours" shall be construed as "seventy-two hours";25 (e) in clauses (a) and (b) of sub-section (9) of section 98, reference to the period of "three days" and "seven days" shall be construed as "seven days" and "ten days" respectively; (f) in sub-section (3) of section 99, reference to the period of "seven days" and in sub-section (4) of that section, reference to the period of "twenty-one days" shall be construed as "ten days" and "thirty days" respectively;30(g) in sub-section (4) of section 103, reference to the period of "seventy-two hours" shall be construed as "one hundred twenty hours" (2) the provisions of clauses (b) to (g) of sub-section (1) shall also apply to the states of uttarakhand, himachal pradesh and jammu and kashmir and the union territories of lakshadweep and andaman and nicobar islands3510 of 1897(3) the provisions of this section shall cease to have effect on the expiry of a period of ten years from the commencement of this act, except as respects things done or omitted to be done before such cesser, and upon such cesser section 6 of the general clauses act, 1897, shall apply as if this act had then been repealed by a central act45 of 186040 124 (1) notwithstanding anything contained in section 309 of the indian penal code, any person who attempts to commit suicide shall be presumed, unless proved otherwise, to be suffering from mental illness at the time of attempting sucide and shall not be liable to punishment under the said sectionpresumption of mental illness in case of attempt to commit suicide by person(2) the appropriate government shall have a duty to provide care, treatment and rehabilitation to a person, having mental illness and who attempted to commit suicide, to reduce the risk of recurrence of attempt to commit suicide45bar of jurisdiction 125 no civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which the commission or the board is empowered by or under this act to determine, and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this acttransitory provisions14 of 19875126 the central government may, if it considers so necessary in the interest ofpersons with mental illness being governed by the mental health act, 1987, take appropriate interim measures by making scheme for the smooth implementation of the provisions of this act45 of 1860| 127 ||-----------------------------------------------------------------------------------------|| of the authority, commission and board shall be deemed to be public servants within the || meaning of section 21 of the indian penal code || chairperson, || members and || staff of || authority || commission || and board to || be public || servants || 10 || protection of || action taken || in good faith |128 no suit, prosecution or other legal proceeding shall lie against the appropriategovernment or against the chairperson or president or any other member of the central authority or the state authority or the commission or the 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 or regulation made thereunder in the discharge of official duties15act to have overriding effect129 the provisions of this act shall have overriding effect notwithstanding anythinginconsistent 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 actpower to make rules130 (1) the appropriate government may, by notification, make rules to carry out the provisions of this act20(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 manner of nomination of members of the central authority under subsection (2) of section 34;25(b) the salaries and allowances payable to, and the other terms and conditions ofservice of, the chairperson and other members of the central authority under subsection (3) of section 35;(c) the procedure for registration (including the fees to be levied for suchregistration) of the mental health establishments under sub-section (2) of section 43;30(d) the manner of nomination of members of the state authority under sub-section (2)of section 46;(e) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members of the state authority under sub-section (3) of section 47;35(f) the procedure for registration (including the fees to be levied for such registration) of the mental health establishments under sub-section (2) of section 55; (g) the form of accounts and other relevant records and annual statement of accounts under sub-section (1) of section 59;(h) the form in, and the time within which an annual report shall be prepared under section 60;40(i) the form of accounts and other relevant records and annual statement of accounts under sub-section (1) of section 63;(j) the form in, and the time within which an annual report shall be prepared under section 64;5(k) the form of application to be submitted by the mental health establishment with an undertaking that the mental health establishment fulfils the minimum standards, if any, specified by the authority, under the explanation to sub-section (2) of section 65;(l) the form of certificate of registration under sub-section (3) of section 65; (m) the form of application, the detail and fees to be accompanied with it under sub-section (1) of section 66;10(n) the form of certificate of provisional registration containing particulars and information under sub-section (4) of section 66;(o) the fees for renewal of registration under sub-section (11) of section 66;15(p) the person or persons (including representatives of the local community) for the purpose of conducting an audit of the registered mental health establishments under sub-section (1) and fees to be charged by the authority for conducting such audit under sub-section (2) of section 67;(q) the person or persons for the purpose of conducting an inspection or inquiry of the mental health establishments under sub-section (1) of section 68;(r) the manner of enter and search of a mental health establishment operating without registration under sub-section (6) of section 68;20(s) the fees for issuing a duplicate certificate under sub-section (2) of section 70; (t) the form and manner in which the authority shall maintain in digital format a register of mental health establishments, the particulars of the certificate of registration so granted in a separate register to be maintained under section 71;25(u) the salaries and allowances payable to, and the other terms and conditions of service of, the president and other members of the commission under sub-section (3)of section 77;(v) the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the commission under sub-section (3)of section 79;30(w) other disqualifications of president or members of the commission under clause (e) of sub-section (1) of section 82;(x) other disqualifications of chairperson or members of the board under clause (e) of sub-section (2) of section 82;35(y) the honorarium and other allowances payable to, and the other terms andconditions of service of, the chairperson and members of the board under sub-section (3) of section 83;(z) the form for furnishing periodical information under sub-section (1) or subsection (2) of section 119;40(za) any other matter which is required to be, or may be, specified by rules or inrespect of which provision is to be made by rules131 (1) the central authority may, by notification, make regulations, consistent with the provisions of this act and the rules made thereunder, to carry out the provisions of this actpower of central authority 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:—5(a) the salaries and allowances payable to, and the other terms and conditions ofservice (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the central authority under sub-section (3) of section 40;(b) the times and places of meetings of the central authority and rules ofprocedure in regard to the transaction of business at its meetings (including quorum at such meetings) under sub-section (1) of section 44;10(c) the minimum standards of facilities and services under clause (a); the minimumqualifications for the personnel engaged in mental health establishment under clause (b); provisions for maintenance of records and reporting under clause (c); and otherconditions under clause (d), of sub-section (4) of section 65;15(d) categories of different mental health establishments under clause (a) of subsection (5) of section 65;(e) the form of application to be made by the mental health establishment andthe fees to be accompanied with it under sub-section (12) of section 66;(f) the manner of filing objections under sub-section (14) of section 66;20(g) any other matter which is required to be, or may be, specified by regulationsor in respect of which provision is to be made by regulations 132 (1) the commission may, by notification, make regulations, consistent with the provisions of the act and the rules made thereunder, to carry out the provisions of this actpower of commission to make regulations25(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) additional regulations, regarding the procedure of advance directive toprotect the rights of persons with mental illness under sub-section (3) of section 12;30(b) the times and places and rules of procedure in regard to the transaction ofbusiness at its meetings to be observed by the commission and the board under section 87;(c) the procedure for advance directive under clause (c) of section 89;(d) regulations for the purposes of carrying out the provisions of sections 105and 106;35(e) any other matter which is required to be, or may be, specified by regulationsor in respect of which provision is to be made by regulations 133 (1) the state authority may, by notification, make regulations, consistent with the provision of this act and the rules made thereunder, to carry out the provisions of this actpower of state authority 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:—40(a) the minimum quality standards of mental health services under sub-section (9) ofsection 18;45(b) the salaries and allowances payable to, and the other terms and conditions ofservice (including the qualifications, experience and manner of appointment) of the chief executive officer and other officers and employees of the state authority under sub-section (3) of section 52;(c) the manner in which the state authority shall publish the list of registered mental health professionals under clause (d) of sub-section (1) of section 55;(d) the times and places of meetings of the state authority and rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) under sub-section (1) of section 56;5(e) the form of application to be made by the mental health establishment and the fees to be accompanied with it under sub-section (12) of section 66;(f) the manner of filing objections under sub-section (14) of section 66;10(g) any other matter which is required to be, or may be, specified by regulations or in respect of which provision is to be made by regulationslaying of rules and regulations1520 134 (1) every rule made by the central government and every regulation made by the central authority and the commission 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, as the case may be, or both houses agree that the rule or regulation, as the case may be, should not be made, the rule or regulation, as the case may be, 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 regulation, as the case may be(2) every rule made by the state government and every regulation made by the state authority under this act 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 house25power to remove difficulties135 (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 may appear to be necessary or expedient for removing the difficulty:30provided that no order shall be made under this section after the expiry of two yearsfrom 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 parliament14 of 1987 136 (1) the mental health act, 1987 is hereby repealedrepeal and saving(2) notwithstanding such repeal,––3540(a) anything done or any action taken or purported to have been done or taken(including any rule, notification, inspection, order or declaration made or any document or instrument executed or any direction given or any proceedings taken or any penalty or fine imposed) under the repealed act shall, in so far as it is not inconsistent with the provisions of this act, be deemed to have been done or taken under the corresponding provisions of this act;(b) the central authority for mental health services, and the state authority for mental health services established under the repealed act shall, continue to function under the corresponding provisions of this act, unless and until the central authority and the state authority are constituted under this act;45(c) any person appointed in the central authority for mental health services, or the state authority for mental health services or any person appointed as the visitor under the repealed act and holding office as such immediately before the commencement of this act, shall, on such commencement continue to hold their respective offices under the corresponding provisions of this act, unless they are removed or until superannuated;5(d) any person appointed under the provisions of the repealed act and holdingoffice as such immediately before the commencement of this act, shall, on such commencement continue to hold his office under the corresponding provisions of this act, unless they are removed or until superannuated;10(e) any licence granted under the provisions of the repealed act, shall be deemedto have been granted under the corresponding provisions of this act unless the same are cancelled or modified under this act;(f) any proceeding pending in any court under the repealed act on thecommencement of this act may be continued in that court as if this act had not been enacted;15(g) any appeal preferred from the order of a magistrate under the repealed actbut not disposed of before the commencement of this act may be disposed of by the court as if this act had not been enacted (3) the mention of the particular matters in sub-section (2) shall not be held to prejudice or affect the general application of section 6 of the general clauses act, 1897 with regard to the effect of repeal10 of 1897 statement of objects and reasonsthe united nations convention on the rights of persons with disabilities, which was ratified by the government of india in october, 2007, made it obligatory on the government to align the policies and laws of the country with the convention the need for amendments to the mental health act, 1987 was felt by the fact that the related law, ie, the persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995 was also in the process of amendment the mental health act, 1987 could not protect the rights of persons with mental illness and promote their access to mental health care in the country2 in light of above, it is proposed to bring in a new legislation by repealing the mental health act, 1987, and—(a) recognising that:(i) persons with mental illness constitute a vulnerable section of society and are subject to discrimination in our society;(ii) families bear financial hardship, emotional and social burden of providing treatment and care for their relatives with mental illness;(iii) persons with mental illness should be treated like other persons with health problems and the environment around them should be made conducive to facilitate recovery, rehabilitation and full participation in society;(iv) the mental health act, 1987 was insufficient to protect the rights of persons with mental illness and promote their access to mental health care in the country; (b) and in order to:(i) protect and promote the rights of persons with mental illness during the delivery of health care in institutions and in the community;(ii) ensure health care, treatment and rehabilitation of persons with mental illness, is provided in the least restrictive environment possible, and in a manner that does not intrude on their rights and dignity community-based solutions, in the vicinity of the person's usual place of residence, are preferred to institutional solutions;(iii) provide treatment, care and rehabilitation to improve the capacity of the person to develop his or her full potential and to facilitate his or her integration into community life;(iv) fulfil the obligations under the constitution and the obligations under various international conventions ratified by india;(v) regulate the public and private mental health sectors within a rights framework to achieve the greatest public health good;(vi) improve accessibility to mental health care by mandating sufficient provision of quality public mental health services and non-discrimination in health insurance;(vii) establish a mental health system integrated into all levels of general health care; and(viii) promote principles of equity, efficiency and active participation of allstakeholders in decision making 3 the bill seeks to achieve the above objectsnew delhi;ghulam nabi azadthe 7th august, 2013 notes on clausesclause 1—this clause seeks to provide for short title, extent and commencement of the proposed legislationclause 2—this clause seeks to provide the definitions of certain words and expressions used in various provisions of the billclause 3—this clause seeks to provide for determination of mental illness clause 4—this clause seeks to provide for the provisions regarding capacity to make mental health care decisionsclause 5—this clause seeks to provide for the provision of advance directiveclause 6—this clause seeks to provide for the manner of making advance directiveclause 7—this clause seeks to provide for the duty of every board to maintain an online register of all advance directives registered with it and make them available to the concerned mental health professionals as and when requiredclause 8—this clause provides for the revocation, amendment or cancellation of advance directiveclause 9—this clause seeks to provide that the advance directive shall not apply to the emergency treatment given under section 103 to a person who made the advance directiveclause 10—this clause seeks to provide for the duty of every medical officer in charge of a mental health establishment and the psychiatrist in charge of a person's treatment to propose or give treatment to a person with mental illness, in accordance with his valid advance directiveclause 11—this clause seeks to provide for power to review, alter, modify or cancel advance directiveclause 12—this clause seeks to provide for the review of advance directives clause 13—this clause seeks to provide for the liability of medical health professional in relation to advance directiveclause 14—this clause seeks to provide for the appointment and revocation of nominated representativeclause 15—this clause makes provision for a nominated representative of a minor clause 16—this clause seeks to provide for the revocation, alteration, etc, of nominated representative by boardclause 17—this clause seeks to provide for the duties of nominated representative clause 18—this clause seeks to provide for the right to access mental health care and treatment from mental health services run or funded by the appropriate governmentclause 19—this clause seeks to provide for the right to community living clause 20—this clause seeks to provide for the right to protection from cruel, inhuman and degrading treatment clause 21—this clause seeks to provide for the right to equality and nondiscriminationclause 22—this clause seeks to provide for the right to informationclause 23—this clause seeks to provide that a person with mental illness shall have the right to confidentiality in respect of his mental health, mental health care, treatment and physical health careclause 24—this clause seeks to provide for the restriction on release of information in respect of mental illnessclause 25—this clause seeks to provide for the right to access medical records clause 26—this clause seeks to provide for the right to personal contacts and communicationclause 27—this clause seeks to provide for the right to legal aid clause 28—this clause seeks to provide for the right to make complaints about deficiencies in provision of servicesclause 29—this clause seeks to provide for the promotion of mental health and preventive programmesclause 30—this clause seeks to provide for the creating awareness about mental health and illness and reducing stigma associated with mental illnessclause 31—this clause seeks to provide that the appropriate government shall take measures as regard to human resource development and training, etcclause 32—this clause seeks to provide for the co-ordination within appropriate government clause 33—this clause seeks to provide for the establishment of central mental health authorityclause 34—this clause seeks to provide for the composition of the central authority clause 35—this clause seeks to provide for the term of office, salaries and allowances of chairperson and members of the central authorityclause 36—this clause seeks to provide for the resignation from office by a member of the central authorityclause 37—this clause seeks to provide for the filling up of vacancies resulting by reason of death, resignation, removal, superannuation or completion of the term of office of any member of the central authorityclause 38—this clause seeks to provide that vacancies etc shall not invalidate proceedings of the central authorityclause 39—this clause seeks to prevent the participation of a member of the central authority in a meeting of the authority in case the member has any direct or indirect interest, whether pecuniary or otherwise, in any matter coming up for consideration at a meeting of the central authorityclause 40—this clause seeks to provide for the officers and other employees of the central authorityclause 41—this clause seeks to provide for the functions of chief executive officer of the central authorityclause 42—this clause seeks to provide for the transfer of assets, liabilities of the central authority for mental health services constituted under sub-section (1) of section 3 of the mental health act, 1987clause 43—this clause seeks to provide for the functions of the central authority clause 44—this clause seeks to provide for the meetings of the central authorityclause 45—this clause seeks to provide for the establishment of the state mental health authority clause 46—this clause seeks to provide for the composition of the state authority clause 47—this clause seeks to provide for the term of office, salaries and allowances of the chairperson and other membersclause 48—this clause seeks to provide for the resignation from office of a member of the state authorityclause 49—this clause seeks to provide for the filling up of vacancies occurring by reason of death, resignation, removal, superannuation or completion of the term of office of any member of the state authorityclause 50—this clause seeks to provide that vacancies, etc, shall not invalidate proceedings of the state authorityclause 51—this clause seeks to prevent the participation of a member of the state authority in a meeting of the authority in case the member has any direct or indirect interest, whether pecuniary or otherwise, in any matter coming up for consideration at a meeting of the state authorityclause 52—this clause seeks to provide for the officers and other employees of the state authorityclause 53—this clause seeks to provide for the functions of chief executive officer of the state authorityclause 54—this clause seeks to provide for the transfer of assets, liabilities of the state authority for mental health services constituted under sub-section (1) of section 4 of the mental health act, 1987clause 55—this clause seeks to provide for the functions of the state authority clause 56—this clause seeks to provide for the meetings of the state authority clause 57—this clause seeks to provide for the grants by the central government to the central authorityclause 58—this clause seeks to provide for the central mental health authority fundclause 59—this clause seeks to provide that the central authority 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 indiaclause 60—this clause seeks to provide for the central authority to prepare an annual report giving a full account of its activities during the previous year and laying of the same by the central government before both houses of parliamentclause 61—this clause seeks to provide for the grants by the state government to the state authorityclause 62—this clause seeks to provide for the state mental health authority fund clause 63—this clause seeks to provide that the state authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the state government, in consultation with the comptroller and auditor-general of indiaclause 64—this clause seeks to provide for the state authority to prepare an annual report giving a full account of its activities during the previous year and laying of the same by the state government before the state legislatureclause 65—this clause seeks to provide for the registration of mental health establishmentclause 66—this clause seeks to provide for the procedure for registration, inspection and inquiry of mental health establishments clause 67—this clause seeks to provide for the audit of mental health establishment clause 68—this clause seeks to provide for the authority to order an inspection or inquiry of any mental health establishment, suo moto or on a complaint received from any person with respect to non adherence of minimum standards specified by or under the proposed legislation or contravention of any provision thereof, to be made by such person as may be prescribedclause 69—this clause seeks to provide for the appeal to high court against order of the state authority refusing to grant registration or renewal of registration or cancellation of registrationclause 70—this clause seeks to provide for the certificates, fees and register of mental health establishmentsclause 71—this clause seeks to provide for the maintenance of register of mental health establishment in digital formatclause 72—this clause seeks to provide for the duty of mental health establishment to display informationclause 73—this clause seeks to provide for the constitution of mental health review commissionclause 74—this clause seeks to provide for the composition of commission clause 75—this clause seeks to provide for the qualifications for appointment of president and members of commissionclause 76—this clause seeks to provide for the selection committee for the purpose of selection of the president and members of the commissionclause 77—this clause seeks to provide for the term of office, salaries and allowances of the president and other members of the commissionclause 78—this clause seeks to provide that the vacancies, etc, shall not invalidate proceedings of the commissionclause 79—this clause seeks to provide for the staff of the commission clause 80—this clause seeks to provide for the constitution of mental health review boardsclause 81—this clause seeks to provide for composition of the board clause 82—this clause seeks to provide for disqualification and removal as the president or a member of the commissionclause 83—this clause seeks to provide for terms and conditions of service of the chairperson and members of the boardclause 84—this clause seeks to provide that the decisions of the commission or the board shall be by consensus, failing which by a majority of votes of members present and voting and in the event of equality of votes, the president or the chairperson, as the case may be, shall have a second or casting vote and that the quorum of a meeting of the commission or the board, as the case may be, shall be three membersclause 85—this clause seeks to provide that any person with mental illness or his nominated representative or a representative of a registered non-governmental organisation, with the consent of such a person, being aggrieved by the decision of any of the mental health establishment or whose rights under the proposed legislation have been violated, may make an application to the board seeking redressal or appropriate reliefclause 86—this clause seeks to provide that the proceedings before the commission and the board shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the indian penal codeclause 87—this clause seeks to provide for the meetings of the commission and the boardclause 88—this clause seeks to provide for the proceedings before a board clause 89—this clause seeks to provide for the powers and functions of the commissionclause 90—this clause seeks to provide for the commission to appoint an expert committee to prepare a guidance document for medical practitioners and mental health professionals, containing procedures for assessing, when necessary or the capacity of persons to make mental health care or treatment decisionsclause 91—this clause seeks to provide for powers and functions of the board clause 92—this clause seeks to provide for appeal to high court against order of commission or board by any person or establishment aggrieved by the decision of the commission or a board may, within a period of thirty days from such decisionclause 93—this clause seeks to provide for grants by central government to the commissionclause 94—this clause seeks to provide for admission of a person with mental illness as independent patient in a mental health establishmentclause 95—this clause seeks to provide for independent admission and treatment clause 96—this clause seeks to provide for admission of a minor clause 97—this clause seeks to provide for the discharge of independent patients clause 98—this clause seeks to provide for admission and treatment of persons with mental illness, with high support needs, in a mental health establishment, up to thirty days (supported admission)clause 99—this clause seeks to provide for admission and treatment of persons with mental illness, with high support needs, in a mental health establishment, beyond thirty days (supported admission beyond thirty days)clause 100—this clause seeks to provide for leave of absence from the mental health establishmentclause 101—this clause seeks to provide for a person with mental illness admitted to a mental health establishment under the proposed legislation, to be taken into protection by any police officer at the request of the medical officer or psychiatrist in charge of the mental health establishment and taken back to the mental health establishment immediately if he absents himself without leave or without discharge from the mental health establishmentclause 102—this clause seeks to provide for transfer of persons with mental illness from one mental health establishment to another mental health establishmentclause 103—this clause seeks to provide for emergency treatment clause 104—this clause seeks to provide for prohibited procedures clause 105—this clause seeks to provide for restriction on psychosurgery for persons with mental illnessclause 106—this clause seeks to provide for restrictions and seclusions clause 107—this clause seeks to provide for discharge planning clause 108—this clause seeks to provide that the professionals conducting research shall obtain free and informed consent from all persons with mental illness for participation in any research involving interviewing the person or psychological, physical, chemical or medicinal interventionsclause 109—this clause seeks to provide for duties of police officers in respect of persons with mental illnessclause 110—this clause seeks to provide for report, by the officer in charge of a police station to the magistrate or by any person to the officer in charge of a police station within the local limits of whose jurisdiction the person with mental illness resides, of a person with mental illness in a private residence who is ill treated or neglectedclause 111—this clause seeks to provide for conveying or admitting a person with mental illness to a mental health establishment by a magistrateclause 112—this clause seeks to provide for provisions regarding prisoners with mental illnessclause 113—this clause seeks to provide for the person in charge of a state run custodial institution (including beggars homes, orphanages, women's protection homes and children homes) to take such resident of the institution, who appears to have or is likely to have a mental illness, to the nearest mental health establishment run or funded by the appropriate government for assessment and treatment, as necessaryclause 114—this clause seeks to provide for question of mental illness in judicial processclause 115—this clause seeks to provide for restriction to discharge functions by professionals not covered by professionclause 116—this clause seeks to provide for penalties for establishing or maintaining a mental health establishment in contravention of provisions of the proposed legislation actclause 117—this clause seeks to provide for punishment for contravention of the provisions of the proposed legislation or rules or regulations made thereunderclause 118—this clause seeks to provide for offences by companies clause 119—this clause seeks to provide for power of the central government to call upon the authority or the commission or the board to furnish, periodically or as and when required any information concerning the activities carried on by the authority or the commission or the board, as the case may be, in such form as may be prescribed, to enable that government, to carry out the purposes of the billclause 120—this clause seeks to provide for power of the central government to issue directions in writing from time to time to the authority on questions of policy, other than those relating to technical and administrative mattersclause 121—this clause seeks to provide for power of the central government to supersede the central authorityclause 122—this clause seeks to provide for power of state government to supersede the state authorityclause 123—this clause seeks to provide for special provisions for states in northeast and hill states taking into consideration the communication, travel and transportation difficultiesclause 124—this clause seeks to provide for presumption of mental illness in case of attempt to commit suicide by a personclause 125—this clause seeks to provide for bar of jurisdiction of civil courts to entertain any suit or proceeding in respect of any matter which the commission or the board is empowered by or under the proposed legislation to determine, and also that no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under proposed legislationclause 126—this clause seeks to provide for transitory provisions clause 127—this clause seeks to provide that the chairperson, members and staff of the authority, commission and board shall be deemed to be public servantsclause 128—this clause seeks to provide for protection of action taken in good faith clause 129—this clause seeks to provide that the proposed legislation shall have over-riding 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 the proposed legislationclause 130—this clause seeks to empower the appropriate government to make rules to carry out the provisions of the said legislationclause 131—this clause seeks to empower the central authority to make regulations clause 132—this clause seeks to empower the commission to make regulations clause 133—this clause seeks to empower the state authority to make regulations clause 134—this clause seeks to provide for laying of every rule made by the central government and every regulation made by the central authority and the commission under the proposed legislation, as soon as may be after it is made, before each house of parliament this clause also seeks to provide for laying of every rule made by the state government and every regulation made by the state authority under the proposed legislation, 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 houseclause 135—this clause seeks to provide for the power to remove difficulties clause 136—this clause seeks to provide for repeal of the mental health act, 1987and saving the actions taken thereunder financial memorandumsub-clauses (3) and (6) of clause 18 of the bill provides that the appropriate government shall make sufficient provisions, as may be necessary, for a range of services required by persons with mental illness at all general hospitals run or funded by such government and basic and emergency mental health care services at all community health centres and upwards in the public health system run or funded by such government sub-clause (7) of clause 18 provides that the persons with mental illness living below the poverty line whether or not in possession of a below poverty line card, or who are destitute or homeless shall be entitled to mental health treatment and services free of any charge and at no financial cost at all mental health establishments run or funded by the appropriate government and at other mental health establishments designated by it sub-clause (11) of clause 18 provides for the appropriate government to take measures to ensure that necessary budgetary provisions in terms of adequacy, priority, progress, and equity are made for effective implementation of the provisions of this clause2 sub-clause (2) of clause 19 of the bill provides that the appropriate government shall, within a reasonable period, provide for or support the establishment of less restrictive community based establishments including halfway homes, group homes and the like for persons who no longer require treatment in more restrictive mental health establishments such as long stay mental hospitals3 sub-clause (a) of clause 30 of the bill provides for the appropriate government to ensure that the provisions of the proposed legislation are given wide publicity through public media, including television, radio, print and online media at regular intervals4 sub-clause (1) of clause 31 of the bill provides that the appropriate government shall take measures to address the human resource requirements of mental health services in the country by planning, developing and implementing educational and training programmes in collaboration with institutions of higher education and training, to increase the human resources available to deliver mental health interventions and to improve the skills of the available human resources to better address the needs of persons with mental illness subclause (2) of clause 31 provides that the appropriate government shall train all medical officers in public health care establishments and all medical officers in the prisons or jails to provide basic and emergency mental health care5 clause 33 of the bill provides for the establishment of a central mental health authority6 sub-clause (3) of clause 35 of the bill provides for the salaries and allowances payable to the chairperson and other members of the central authority7 item (e) of sub-clause (1) of clause 43 of the bill makes provisions for training all persons including law enforcement officials, mental health professionals and other health professionals about the provisions and implementation of the proposed legislation8 clause 45 of the bill provides for the establishment of state mental health authority 9 sub-clause (3) of clause 47 of the bill provides for the salaries and allowances payable to the chairperson and other members of the state authority10 item (e) of sub-clause (1) of clause 55 of the bill makes provisions for training all persons including law enforcement officials, mental health professionals and other health professionals about the provisions and implementation of the proposed legislation11 clause 57 of the bill provides that the central government may, after due appropriation made by parliament by law in this behalf, make to the central mental health authority grants of such sums of money as the central government may think fit for being utilised for the purposes of the proposed legislation12 sub-clause (2) of clause 58 of the bill provides for the central mental health authority fund to be applied for meeting the salary, allowances and other remuneration of the chairperson, other members, chief executive officer, other officers and employees of the central mental health authority and the expenses of the central mental health authority incurred in the discharge of its functions and for purposes of the proposed legislation13 clause 61 of the bill provides that the state government may, after due appropriation made by state legislature by law in this behalf, make to the state authority grants of such sums of money as the state government may think fit for being utilised for the purposes of the proposed legislation14 sub-clause (2) of clause 62 of the bill provides for the state mental health authority fund to be applied for meeting the salary, allowances and other remuneration of the chairperson, other members, chief executive officer, other officers and employees of the state authority and the expenses of the state authority incurred in the discharge of its functions and for purposes of the proposed legislation15 clause 73 of the bill provides for the constitution of the mental health review commission16 sub-clause (3) of clause 77 of the bill provides for the salaries and allowances payable to the president and other members of the mental health review commission17 clause 80 of the bill provides for the constitution of mental health review boards by the mental health review commission, with prior concurrence of the concerned state government in the districts of that state18 sub-clause (3) of clause 83 of the bill provides for honorarium and other allowances payable to the chairperson and members of the mental health review boardthere is no easy way of estimating the full financial burden likely to be incurred if all the provisions of the proposed legislation if enacted were implemented in such a manner that all persons requiring such services were to be covered however, some of these tasks are currently funded through approved plan schemes in selected districts which the central government intends to extend to the entire country in the xiith plan period some tasks which are currently not funded by the central government and which would be necessary should the proposed legislation be enacted, are also proposed to be funded through plan schemes funding through plan schemes for the implementation of the proposed legislation would need to continue in subsequent plan periods also provisioning for health is not a one-time activity since health is a state subject under the constitution, it is also expected that over time, the states will also contribute substantially to the implementation of programmes for the promotion of mental health and care and treatment of persons with mental illness, thereby, contributing to the implementation of the provisions of the bill however, the expenditure, whether recurring or non recurring, will be met out of the consolidated fund of india or consolidated fund of the concerned state memorandum regarding delegated legislationclause 130 of the bill empowers the appropriate government to make rules to carry out the provisions of the proposed legislation sub-clause (2) of this clause enumerates the matters with respect to which rules may be made under this clause these matters inter alia, relate to - (a) the manner of nomination of members of the central authority under sub-clause (2) of clause 34 ; (b) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members of the central authority under sub-clause (3) of clause 35; (c) the procedure for registration (including the fees to be levied for such registration) of the mental health establishments under sub-clause (2) of clause 43; (d) the manner of nomination of members of the state authority under sub-clause (2) of clause 46; (e) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members of the state authority under sub-clause (3) of clause 47; (f) the procedure for registration (including the fees to be levied for such registration) of the mental health establishments under sub-clause (2) of clause 55; (g) the form of accounts and other relevant records and annual statement of accounts under sub-clause (1) of clause 59; (h) the form in which and the time within which an annual report shall be prepared under clause 60; (i) the form of accounts and other relevant records and annual statement of accounts under sub-clause (1) of clause 63; (j) the form in which and the time within which an annual report shall be prepared under clause 64; (k) the form of application to be submitted by the mental health establishment with an undertaking that the mental health establishment fulfils the minimum standards, if any, specified by the authority, under the explanation to sub-clause (2) of clause 65; (l) the form of certificate of registration under sub-clause (3) of clause 65; (m) the form of application, the detail and fees to be accompanied with it under sub-clause (1) of clause 66; (n) the form of certificate of provisional registration containing particulars and information under sub-clause (4) of clause 66; (o) the fees for renewal of registration under sub-clause (11) of clause 66; (p) the person or persons (including representatives of the local community) for the purpose of conducting an audit of the registered mental health establishments under sub-clause (1) and fees to be charged by the authority for conducting such audit under sub-clause (2) of clause 67; (q) the person or persons for the purpose of conducting an inspection or inquiry of the mental health establishments under sub-clause (1) of clause 68; (r) the manner of entry and search of a mental health establishment operating without registration under sub-clause (6) of clause 68; (s) the fees for issuing a duplicate certificate under sub-clause (2) of clause 70; (t) the form and manner in which the authority shall maintain in digital format a register of mental health establishments, the particulars of the certificate of registration so granted in a separate register to be maintained under clause 71; (u) the salaries and allowances payable to, and the other terms and conditions of service of, the president and other members of the commission under sub-clause (3) of clause 77; (v) the salaries and allowances payable to, and the other terms and conditions of service of, the officers and other employees of the commission under sub-clause (3) of clause 79; (w) other disqualifications of president or members of the commission under item (e) of sub-clause (1) of clause 82; (x) other disqualifications of chairperson or members of the board under item (e) of sub-clause (2) of clause 82; (y) the honorarium and other allowances payable to, and the other terms and conditions of service of, the chairperson and members of the board under sub-clause (3) of clause 83; (z) the form for furnishing periodical information under sub-clause (1) or sub-clause (2) of clause 119; (za) any other matter which is required to be, or may be, specified by rules or in respect of which provision is to be made by rulesclause 131 of the bill empowers the central authority to make regulations, consistent with the provisions of the proposed legislation and the rules made thereunder, to carry out the provisions of the proposed legislation sub-clause (2) of this clause enumerates the matters with respect to which regulations may be made under this clause these matters, inter alia, relate to —(a) the salaries and allowances payable to, and the other terms and conditions of service (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the central authority under sub-clause (3) of clause 40; (b) the times and places of meetings of the central authority and rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) under sub-clause (1) of clause 44; (c) the minimum standards of facilities and services under clause (a); the minimum qualifications for the personnel engaged in mental health establishment under clause (b); provisions for maintenance of records and reporting under clause (c) and other conditions under clause (d), of sub-clause (4) of clause 65; (d) categories of different mental health establishments under item (a) of sub-clause (5) of clause 65; (e) the form of application to be made by the mental health establishment and the fees to be accompanied with it under sub-clause (12) of clause 66; (f) the manner of filing objections under sub-clause (14) of clause 66; (g) any other matter which is required to be, or may be, specified by regulations or in respect of which provision is to be made by regulationsclause 132 of the bill empowers the commission to make regulations, consistent with the provisions of the proposed legislation and the rules made thereunder, to carry out the provisions of the proposed legislation sub-clause (2) of this clause enumerates the matters with respect to which regulations may be made under this clause these matters, inter alia, relate to - (a) additional regulations regarding the procedure of advance directive to protect the rights of persons with mental illness under sub-clause (3) of clause 12; (b) the times and places and rules of procedure in regard to the transaction of business at its meetings to be observed by the commission and the board under clause 87; (c) the procedure for advance directive under clause (c) of clause 89; (d) regulations for the purposes of carrying out the provisions of clauses 105 and 106; (e) any other matter which is required to be, or may be, specified by regulations or in respect of which provision is to be made by regulationsclause 133 of the bill empowers the state authority to make regulations, consistent with the provision of the proposed legislation and the rules made thereunder, to carry out the provisions of the proposed legislation sub-clause (2) of this clause enumerates the matters with respect to which regulations may be made under this clause these matters, inter alia, relate to - (a) the minimum quality standards of mental health services under sub-clause (9) of clause 18; (b) the salaries and allowances payable to, and the other terms and conditions of service (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the state authority under sub-clause (3) of clause 52; (c) the manner in which the state authority shall publish the list of registered mental health professionals under item (d) of sub-clause (1) of clause 55; (d) the times and places of meetings of the state authority and rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) under subclause (1) of clause56; (e) the form of application to be made by the mental health establishment and the fees to be accompanied with it under sub-clause (12) of clause 66; (f) the manner of filing objections under sub-clause (14) of clause 66; (g) any other matter which is required to be, or may be, specified by regulations or in respect of which provision is to be made by regulationsclause 134 of the bill provides that every rule made by the central government and every regulation made by the central authority and the commission under the proposed legislation are required to be laid before each house of the parliament it also provides that every rule made by the state government and every regulation made by the state authority under the proposed legislation shall be laid before each house of the state legislature where it consists of two houses, or where such legislation consist of one house, before that housethe matters in respect of which rules and regulations may be made under the aforesaid provisions are matters of procedure and administrative details and it is not practical to provide for them in the bill itself the delegation of legislative power is, therefore, of a normal character———— a billto provide for mental health care and services for persons with mental illness and toprotect, promote and fulfil the rights of such persons during delivery of mentalhealth care and services and for matters connected therewith orincidental thereto————(shri ghulam nabi azad, minister of health and family welfare)gmgipmrnd—2018rs—14-08-2013

Parliament_bills

13cadc57-7603-5877-afe5-3106e85a2d62

bill no 170 of 2016 the national institutes of technology, science education and research (amendment) bill, 2016 a billfurther to amend the national institutes of technology, science education and research act, 2007be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—short title and commencement1 (1) this act may be called the national institutes of technology, science education and research (amendment) act, 20165(2) it shall be deemed to have come into force on the 20th day of august, 20152 in the first schedule to the national institutes of technology, science education and research act, 2007, after serial number 30, the following serial number and the entries relating thereto shall be inserted, namely:—amendment of first schedule to act 29 of 2007(1)(2)(3)10"31national institute of technology,national institute of technology,andhra pradeshandhra pradesh" statement of objects and reasonsthe national institutes of technology, science education and research act, 2007(29 of 2007) provides for declaration of certain institutions of technology to be institutions of national importance and to provide for instructions and research in branches of engineering, technology, management, education, sciences and arts and for the advancement of learning and dissemination of knowledge in such branches and for certain other matters connected with such institutions2 consequent upon the bifurcation of the state of andhra pradesh, and as provided in section 93 of the andhra pradesh reorganisation act, 2014 and the thirteenth schedule to the said act, a national institute of technology has been registered as a society under the andhra pradesh society registration act, 2001 on the 8th september, 2015 and the same has already started functioning as per the approval of the central government3 in view of the above, this bill proposes for the establishment of the national institute of technology, andhra pradesh with effect from the 20th day of august, 2015, the date on which the central government approved the establishment of the same4 the bill seeks to achieve the above objectivesnew delhi;prakash javadekarthe 13th july, 2016 financial memorandumthe bill proposes to declare the national institute of technology, andhra pradesh as an institution of national importance by amending the national institutes of technology, science education and research act, 2007 the substantial assistance of the central government would be provided to the national institute of technology, andhra pradesh under plan heads by the department of higher education, ministry of human resource development2 for the current financial year, an amount of 40 crore rupees has been allocated for establishment of the national institute of technology, andhra pradesh an outlay of 22600 crore rupees (9473 crore rupees as non-recurring towards capital expenditure, 11432 crore rupees as recurring expenditure and 1672 crore rupees as contingency expenditure) has been made over a period of three years with the stipulation that sanction of funds would be on incremental basis after assessing the requirement as part of the annual budgetary exercise3 the bill does not involve any other recurring or non-recurring expenditure———— a bill further to amend the national institutes of technology, science education and research act, 2007————(shri prakash javadekar, minister of human resource development)gmgipmrnd—1545ls(s3)—15-07-2016

Parliament_bills

13886d41-db91-5e35-b718-fd72b896cee5

bill no 106 of 198'2 --- the state bank of sikkim (acquisition of shares) and miscellaneous provisions bill, 1982 a billto provide, in the public interest, tot the acquisition cyf certain 'shares of the state bt£nk of sikkim for the pu'l'pose of better consolidation and extension of banking facilities in the state ot sikkim and for matters connected therewith or incidental thereto w~ for the purpose of better consolidation and exterjsion of banking facilities in the state of sikkim, it is expedient to provide for a single apex banking institution in that state, and for that purpose to provide for the acquisition of certain shares of the state bank of sikkim and for matters connected therewith or incidental thereto; be it enacted by parliament in the thirty-third year of the republic of india as follows:- chapter i preliminary5 1 (1) this act may be called the state bank of sikkim (acquisition short of shares) and miscellaneous provisions act, 1982 title (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint and com menc ment 2 in this act, unless the context otherwise requires,-dean1-tions 10 (a) "appointed day" means the date on which this act comes into force; (b) "co-operative bank" means the sikkim state co-operative bank limited, a society registered under the sikkim co-operative societies act, 1978; r sikkim act no 12 of 1978 (c) "notification" means a notificaticn published in the official gazette; 5 (d) "prescribed" means prescribed by rules made under this act; (e) "sikkim bank" means the state bank of sikkim constituted under the state bank of sikkim proclamation, 1968; , (f) "state government" means the sta~ government of sikkim; (g) "united commercial bank" means the united commercial 10' bank constituted under section 3 of the banking companies (acquisition and transfer of undertakings) act, 1970; 5 of 1970 1 o'f 1956 (h) words and expressions used herein and not defined but defined in the companies act, 1956, shall have the meanings respectively assigned to them in that act chapter ii acqtnsition and transfer of certain shares of sikkim banik3 (1) on the appointed day, all the shares in the share capital of the state bank of sikkim, other than the shares held by the state government, shall, by virtue of this act, stand transferred to, and shall vest in, 20 the central government vesting in the central governmelltof certain shares of sikkim bank (2) all the shares which have vested in the central government under sub-section (1) shall, by force of such vesting, be freed and di!;-charged of all trusts, liabilities, obligations, mortgages, charges, liens and otber encumbrances efiecting them, and any attachment or injunc- 25 tion or any decree or order of any court, tribunal or other authority restricting the use of s1:lch shares in any manner shall be deemed to have been withdrawn a _ (3) notwithstanding the transfer of the hhares of the sikkim bank to the central government under sub-section (1), any person holding 30' such shares, who immediately before the appointed day is entitled to' payment of dividend on such shares, shall be entitled to receive from the co-operative bank-(a) all dividends accruing due on his shares in respect of the half-year which ended before the appointed day and remaining 35 unpaid; i - (b) dividends calculated at a rate to be specified by the central government in respect of any period immediately preceding the appolnted day for which the sikkim bank had not declared any dividend chapter iii vesting af u~dertakings of sikkim bank in the central government4 on the appointed day, the undertakings of the sikkim bank shall, by virtue of this act, stand transferred to, and shall vest in, the 5 central government vest in, of under taking ot sikkim bank general effect of vestinc 5 (1) the undertakings of the sikkim bank shall be deemed to include all assets, rights, powers, authorities and privileges, and all property, movable and immovable, cash balances, reserve funds, investments and all other rights and interests in, or arising out of, such property as 10 were immediately before the appointed day in the ownership, posses~icjn, power or control of the sikkim bank in relation to its undertakings, and all books of account, registers; records and all other documents of wha-ever nature relating thereto and shall also be deemed to includ~ all borrowings, liabilities and obligations of whatever kind then subsisting 15 of the sikkim bank in relation to its undertakings (2) unless otherwise expressly provided in this act, all contracts, deeds, bonds, agreements, powers of attorney, grants of legal representation and other instruments of whatever nature subsisting or having effect immediately before the appointed day and to which the sikkim 20 bank is a party or which are in favour of the said bank shall be of as full force and effect against or in favour of the central government (3) if, on the appointed day, any suit, appeal or other proceeding of whatever nature in relation to any business of the undertakin~s which have heen transferred under section 4 is pending by or against thp sikkim 25 bank, the same shall not abate, be discontinued, or be in any way prf'judicial1y affected by reason of the transfer of the undertakings of the sikkim bank or of anything contained in this act, but the suit, appeal or other proceeding may be continued, prosecuted or enforced by or against the central government 30 6 (1) notwithstanding anything contained in sections 3, 4 and 5 the central government shall, as soon as may be, after the commencement of this act, direct, by notification, that the shares of the sikkim bank which have vested in the central government under s-:ction 3 and the undertakings of the sikkim bank which have vested in the central govern-35 ment under section 4 shall, instead of continuing to vest in the central government, vest in the state government of sikkim, on the date of the notification vestin, of the shares and undertakings of sikkim bank in the state government (2) where the shares and the und~rtakings of the sikkim bank vest in the state government under sub-section (j), the state government o shall on and from the date of such vesting, be deemed to have become 4 , h the owner in relation to such shares and undertakings and all the rig ts and liabilities of the central government in relation to sucd shares and undertakings shall, on and from the date of such vesting, be deemed to have become the rights and liabilities, respectively, of the state government 7 (1) notwithstanding anything contained in sections 4, 5 and 6, the state government may, if it is satisfied that the co-operative bank is 5 willing to comply, or has complied, with such terms and conditions as that government may think fit to impose, including the terms and conditions regarding allotment of its shares, direct, by notification, that the undertakings of the sikkim bank which have vested in the central government under section 4 and thereafter in the state government 10 under section 6, shall, instead of continuing to vest in the state government, vest in the co-operative bank either on the date of the notiflcation 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 state governmentto direct vesting of the undertakings of sikkim bank in the sikkim co-operative bank (2) where the undertakings of the sikkim bank vest in the co- 15 operative bank under sub-section (1), that bank shall, on and from the date 01 such vesting, be deemed to have become the owner in relation to such undertakings, and all the rights and liabilities of the central government or the state government in relation to such undertakings shall, on and from the date of such vesting, be deemed to have become 20 the rights and liabilities, resvective1y, of the co-operative bank chapter iv payment qf' amoul)ltspay_ mentof amounts 8 (1) for the transfer to, and vesting in, the central government, of the shares of tbe sikkim bank under section 3, there shall be given by 25 the central government to the holders of such shares in cash and in the manner specified in the schedule, an amount of rupees eight iakhs five thousand one hundred and forty-five (2) the amount specified in sub-section (1) shall carry simple int~t at the r~te of five and a half per cent per annum 'for the period 30 commencmg 011 the appomted day and ending on the date oft which payment of sucb amount is made to the shareholders chapter v management, etc, of the, undertakings of sikkim bank9 (1) the state government in which the undertakings of sikkim bank have vested' under section 6 shall be entitled to exercise all such 3d powe~s and do all such things as the sikkim bank is authorised to exercise and do in relation to its undertakings (2) the general su~rintendence, direction, control and management of the affairs and busmess of the undertakings of slkkim bank which 40 management, etc, of the undertakings of sikkim bank hav~ vest~ under section 4 in the central government and under sectlon 6 m the state government shall, where a direction has been made by the state government under sub-$ection (1) of section 7, vest in the co-operative bank specified in such direction, and, thereupon, the co-operative bank shall be entitled to exercise all such powers and do all such things as the sikkim bank is authorised to exercise and do in relation to its undertakings 5 1,1) (1) on the vesting of the undertakings of the sikkim bank in the state government under section 6, every person in whose possession or custody or under whose control any property referred to in sub-section (1) of section 5 may be, shall deliver the property to the state government forthwith | date | of ||-----------|-------|| delivery, | || posses- | || sion | of || property | || acquired | || nnd | || docu- | || ments | || relating | || thereto | |10 (2) any person, who, on the appointed day, h~ in his possession or under his control any books, documents or other papers relating to the undertakings of the sikkim bank which have vested in the state government under section 6 and which belong to that bank, or would have so belonged if the undertakings of sikkim bank had not vested in the j 5 state government, shall be liable to account for the said books, documents or other papers to the state government and shall deliver them up to the state government (3) the state government may take, or cause to be taken all necessary steps for securing possession of all properties which have vested in 20 that government under this act chapter vi provisions relating to the employees of the sikkim bank11 (1) every officer or other employee of the sikkim bank (excepting the managing director thereof) in the employment of the sikkim bank 125 immediately before the appointed day shall become,-(a) an officer or other employee of the state government on and from the appointed day, and (b) where the undertakings of the sikkim bank are directed, under sub-section (1) of section 7, to vest in the co-operative bank, an officer or other employee of the co-opetative bank on and from the date of such vesting, transfer of service of existing officer3 and employees of the sikkim bank to the co;-operative bank and shall hold his office or service under the state government or the co-operative bank, as the case may be, with the same rights and privileges as to pension, gratuity and other matters as would have been admissib~~ 35 to him if there had been no such vesting and shall continue to do so unless and until his employment under the state government or the cooperative bank, as the case may be, is duly terminated or until his remuneration and other conditions of service are duly altered by the state government, or by the co-operative bank, as the case may be 40 (2) any person who, on the appointed day, is entitled to, or is in receipt of, a pension 01' other superannuation or compassionate allowance or benefit from the sikkim bank or any provident fund, pension or other fund or any authority administering such fund shall be entitled to be paid by and to receive from the co-operative bank or any pro-45 vident fund, pension or other fund or any authority administering such fund the same pension, allowance or benefit so long as he observes the conditions on which the pension, allowance or benefit was granted and if any question arises as to whether he has so observed such conditions, the question shan be determined by the state government (3) notwithstanding anything contained in sub-section (1) or subsection (2), no appointment made or promotion, increment in salary, pension allowance or any other benefit granted to any person after the 16th day of november, 1976, bnd before the appointed day which would not ordinarily have been made or granted or which would not ordinarily 5 have been admissible' under the rules or authorisations of the sikkim bank or of any provident fund or other fund in force prior to the 16th day of november, 1976, shall have effect or be payable or claimable from the co-operative bank or from any provident fund, pension or other fund or from any authority administering the fund, unless the state 10 government has, by general or special order, confirmed the appointment, promotion or increment, or has directed the continued grant of the pension, allowance or other benefit, as the case may be (4) notwithstanding anything contained in the industrial disputes act, 1947, or in any other law for the time being in force, the transfer 15 14 of 1947 of the services of any officer or other employee of the sikkim bank to the state government or the co-operative bank shall not entitle such officer or other employee to any compensation under that 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 20 (5) any person holding office as managing director of the sikkim bank immediately before the appointed day shall be deemed to have vacated his office as such on thp appointed day and, notwithstanding anything contained in this act or in any other law for the time being in force or in any agreement or contract, he shall not be entitled to 25 any amount from the sikkim bank, state government, or the cooperative bank for the loss of office or for the premature termination of any agreement or contract relating to his employment, except such pension, amount or other benefit which the co-operative bank may grant to him, having regard to what that person would have received as an 30 officer of the sikkim bank if this act had not been passed and if he had retired from his employment in the ordinary course (6) where the managing director of the sikkim bank has, after the 16th day of november, 1976 and before the appointed day, been paid any sum by way of compensation or gratuity, the co-operative bank shall be 35 entitled to claim refund of any sum so paid if the payment is not confirmed by the state government by general or special order chapter viiact to have overriding e1fect miscellaneous 12 the provisions of this act shall have effect notwithstanding any- 40 thing 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, or in any decree or order of any court, tribunal or other authority protection of action taken in good raith 13 (1) no suit, prosecution or other legal proceeding shall lie against 45 the central government or any officer of that governm~nt or the state government, or the co-operative bank or any officer of the state government or the co-operative bank or other person authorised by the central government or the state government or the co-operative bank, for anything which is in good faith done or intended to be done under 50 this act (2) no suit or other legal proceeding shall lie against the central government or any officer or other employee of that government, or the state government or the co-operative bank or any officer or other employee of the state government or of the co-operative bank or other 5 person authorised by the state government or the co-operative bank, for any damage caused or likely to be caused by anything which is in good faith done or intended to be done under this act 1'4 any person who,-penalties 10 (a) having in his possession, custody or control any property forming part of the undertakings of the sikkim bank, wrongfully withholds such property from the central government, or the state government or the co-operative bank; or 15 20 (b) wtongfully obtains pos~ession of, or retains, any property forming part of any undertaking of the sikkim bank or wilf"llly withholds or fails to furnish to the central government or the state government or the co-operative bank, or any person or body of persons specified b~ that government or the state government or the co-operative bank, any document relating to such undertaking which may be in his possession, custody or control or falls to deliver to the central government, or the state government or the co-operative bank or any person or body of persons specified by the central government or the state government or the co-operative bank, any assets, books of account, registers or other documents in his possession, custody or control, relating to the undertakings of the sikkim bank; or 2; (c) wrongfully removes or destroys any property forming part of any undertaking of the sikkim bank or prefers any claim under this act which he knows or has reasonable cause to believe to be false or grossly inaccurate, 30 shall be punishable with imprisonment for a tenn which may extend to two years, or with fine which may extend to ten thousand rupees, or with both 15 (1) where an offence under this act has been committed by a offences company, every person who at the time the offence was committed was by cgmin charge of, and was responsible to, the company for the conduct of panles 35 the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was 40 committed without his knowledge or that he had exercised all due diligence to prevent the commission' of such offence (2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or conni-45 vance 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 be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation-for the purposes of this section, (a) "company" means any body corporate and includes a firm or other association of individuals; and (b) "director", in relation to a firm, means a partaer in the firm delegation of powers 16 (1) the central government may, by notification, direct that all 5 or any of the powers exercisable by it under this act, other than the powers conferred by sections 17 and 18, may also be exercised by such person or persons as may be specified in the notification (2) whenever any delegation of power is made under sub-section (1), the person to whom such power has been delegated shall act under the 10 direction, co~trol and supervision of the central government 17 (1) the central government may, by notification, make rules for carrying out the provisions of this act | power | of ||----------|-------|| central | || govern- | || ment | to || make | || rules | |(2) every rule made by the central government under this act shall be laid, as soon as may be after it is made, before each house of is parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the rule should not be ~o 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 18 ~ any difficulty arises in giving effect to the provisions of this act, 25 the central government may, by order, not inconsistent with the provisions of this act, remove the difficulty: power to remove duii-culties provided that no such order shall be made after the expiry of a period of two years from the appointed day 19 on and from the appointed day, any reference to sikkim bank 30 in any law (other than this act or the state bank of sikkim proclamation, 1968) or in any contract or other instrument shall, except as otherwise provided in any general or special order made by the c::entral government, be deemed to be a reference to the co-operative bank references to sikldm bank in other laws 20 on the date of the issue of notification under sub-section (1) of 35 section 6, the sikkim bank shall stand dissolved, and the state bank of sikkim proclamation, 1968, shall stand repealed dissolutiol1 of sikkim bank the schedule [see section 8(1)] manner of payment of amount for the transfer of shares of the state bank of sikkim to the central government1 in this schedule, "shareholder" means any person who, immediately before the appointed day, is registered as the holder of a share in the sikkim bank, other than the state government of sikkim 2 for every share in the share capital of the sikkim bank which, by reason of this act, is transferred to and vested in the central government, tho? central government shall pay to every holder thereof in the manner specified in paragraph 3 of this schedule an amount calculated at 5 the rate of rupees fifty-five per share 3 every person who is registered as the holder of a share in the sikkim bank on the appointed day and whose shares have been acquired under the provisions of this act shall, for every such share so held by him be paid an amount calculated at the rate specified in paragraph 2 by cheque drawn on the reserve bank of india lu in ktleping with the uc~nt o~ mral and agricultural development as part of the stratogy for· the ~~ry s rapid economic progress, government appointed a study team~· instj~utlona1 arrangements tor agricultural credit in sikkim under the chaumanshlp of dr c d datey, a former executive director of the reserve bank one of the tenns of reference of the team was to consider the ques~io~ of setting up a regional rui"al bank in silclcim on the pattern of similar banks established in the country in its report submitted't'o the government, the teem was broadly of the view that in order to meet the banki~g needs of sikkim, it would be appropriate to set up a single apex institution which would combine both agric'ultural and non-agricultural banking operations and also transact government busine~s the specific reoommendation in this context related to the setting up of a state co-operative bank in sikkim to which the undertakinp of the existing state bank of sikkim, a bank established under the state bank of sikkim p:-oc1amation dated the 24th june, 1968, may be transferred this recommendation was made solely on the consideration that in sikkim there is no scope for more than one banking institution of the comprehensive type proposed and that some of the advantages of a state co-operative bank will itot be available to the 'state bank of sikkim if its separate identity is retained as a banking institution under the banking regulation act, 1949 this recommendation was accepted in principle and the details of the proposals for implementing this recommendation had been worked out the sikkim legislative assembly has passed the sikkim o>-operative societies act 1978, and the sikkim state co-operative bank ltd had already been registered under that act it is now proposed to acquire the undertakings of the state bank of sikkim for the purpose of transferring them to the sijdcim state cooperotive bank ltd the bill seeks to achieve this object 2 the biu provides, among other things, for the transfer to, and vesting or all the shares of the state bank of sikkim, other than those held by the state government of sijddm, and also the oodertakings of the said bank in the central government thereafter, the central government shall direct by a notification, that the shares vested in it as also the uiklertakings of the state bank of sikkim shall vest in the state government of sikkim the state government would direct, by a notification, that the underta~in~s of the state bank of sikkim sb1l11 be transferred to, and ve~tedin, the slkklm state cooperative bank ltd the bill also provides for the transfer of the servi~es of all the employees of the state bank of sikkim to the sikkim state co-operative bank ltd and al!lo for the payment of amounts to the shareholders whose, shares are proposed to be acquired and for certain other incidental and consequential matters new delhi; the 7tll august, 1982 pranab mukherjee clause 8~ d of the bill provides for the paydlcnt of lln amoqnt of ~s ~,o!i, t4; by the central government in cash to the shareholders of the state bank of sikkim whose, shares are proposed to be acquired subcliuse(2) of this clause provides for the payment of simple interest at the rate of five and a hatf per cent per annum to such shareholders for the period commencing on the c:ppointed day and ending on the date on which payment of such amount is made to the shareholders itis not possible to estimate precisely the amount payable on this account as this will depend on the time taken for the payment of the amount due to the various shareholders 2 the bill, if enacted and brought into operation is not likely to involve any other expenditure either recurring or non·recurring clause 17 of the bill empowers the central government to make rules for carryidg out the provisions of the bill the matters in respect of wl,lich such rules may be made would relate to matters of procedure and administrative detail and it is dot practicable to provide for them in the bill itself the delegation of the legislative power is, therefore, of a normal character , billto provide in the public interest, for the acquisition of certain shares of the state benk of sikkim for the purpose of better consolidation and extension of badkid& facilities in the state of sikkim and for matters connected therewith or idcidcdtal thereto i (shri pratulb kumar mukherjee, minister of finance)

Parliament_bills

451a9487-c9f4-52aa-8ffb-f367e1a5b66d

bill no 21 of ~t the appropriation (railways) no2 bill, 1969a bill to auth01'ise payment and appropriation of certain further bumb from and out of the consolidated fund of india f01' the service of the financial year 1968-69 for the purposes of railways bb it enacted by parliament in the twentieth year of the republic of india as follows:-l this act may be called the appropriation (railways) no 2 act, short 1969 ti~ s 2 from and out of the consolidated fund of india there may be paid luue of and applied sums not exceeding those specified in column 3 of the sche- ~o:,l4, dule amounting in the aggregate to the sum of twenty-nine crores, 0 't of fourteen lakhs and seventy-eight thousand rupees towards defraying t:e consothe several charges which will come in course of payment during the lldated 10 ftnancial year 1968-69, in respect of the services relating to railways f'd:! of spec11led in column 2 of the schedule l! the aaencfel yeu 1"'_ ~ pj)roprt 3 the sums authorised to be paid and applied from and out of the lion consolidated fund of india by this act shall be appropriated for the services and purposes expressed in the sche~ule in felation to the qid feu the schedule~1 _______ i, ___ ---:3:-______ , no1 5 of vote services and purposes sums not exc:ccdina voted by parliament charged on the consolidated fund total -----------------------1 ___________ ___ 1 ____________ 11 __________ ri rs, ri :& miscellaneous expenditure 10 3 payments to worked lines and othen 1,80,10,000 1,80,05,000 4 working expenses-administration 1,58,000 s ',working expenses-repairs and maintenance - , 1,50,000 6 1 working expedses-operating staff , , 31,000 7 working expenses-operation (fuel) 4,86,18,000 8 working expenses-operation other than staff and fuel 9j7,000 1 ,00, i 9,000 working expenses-miscellaneous expense u,ooo 10 i wotkins expenses-staff welfare 58,000 x3 open line works (revenue) x4 30>47,000 construction of new lines-capital bnd depreciation reserve fund is jj,7'ooo open line works-capitd, depreciation reserve fund and development fund 94,08,000 94,08,000 x6 pensionary charges-pension fund 35 66,83,000 z8047,9s,ooo total ---~-------- ----~- --- statement of objects and reasons'this bill is introduced in pursuance of article 114 (1) of the constitution of india read with article 115 thereof, to provide for the appro-,nation out of the consolidated fund of india of the moneys required to meet the supplementary expenditure charged on the consolidatec1 fund of india and the grants made by the lok sabha for expenditure' of the central government on railways for the financial year 1968-69 ram subhag singh president's recommendation under article· 117 of the constitution of india[copy of letter no 69-b-4017 iii, dated the 7th marc'h, 1969 from dr ram subhag singh, minister of railways to the secretary, lok sabba] the president havin~ 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 supplementary grants made by the lok sabha, for 1968-69 recommends under clauses (1) and (3) of article 117 of tbe constitution of india read with clause (2) of article 115 the introduction in and consideration by the lok sabha of tbe appropriation bill - a billto authorise payment and appropriation of certain further sums from and out of the consolidated fund of india for the service of the financial year 1968-69 for the purposes of railways

Parliament_bills

57c60b57-bcf6-5efd-ae95-b7efd6da1c98

bill no 48 of 2012 the establishment of permanent benches of high courts at state capitals bill, 2012 bydr shashi tharoor, mp a billto provide for establishment of permanent benches of the high courts in statecapitals where the principal seat or a permanent bench of the high courtconcerned is situated at a place other than the state capital and formatters connected therewithbe it enacted by parliament in the sixty-third year of the republic of india as follows:—short title and commencement52 (1) notwithstanding anything contained in any other law for the time being in force, where the principal seat or a permanent bench of the high court of a state is situated at a place other than the state capital, the president may, on recommendation of the state government, by order, provide for the establishment of a permanent bench of that high court at the state capitalestablishment of a permanent bench of the high court concerned at capital city of every state(2) the number of judges who will sit at the permanent bench at the state capital shall be such as the chief justice of the high court of that state may from time to time nominate10(3) the permanent bench at the state capital shall exercise the jurisdiction and power for the time being vested in the high court of that state in respect of cases arising in the territories comprising of the state capital and such other territories within that state as the president may by notification specify statement of objects and reasonsthere have been constant demands from several quarters for establishing permanent benches of high courts at state capitals where the principal seat of the high court of a state is situated at a place other than the state capitalthe principal seat of the kerala high court is at ernakulam, which is situated at a distance of 200 kms from the state capital, thiruvananthapuram ever since the formation of the state of kerala in 1956, there has been a demand for the establishment of a permanent bench at the state capitalit has been observed that the state is a principal litigant in a majority of cases pending in various high courts this had led to the state governments incurring considerable expenditure on account of travelling allowance and leave allowance given to the government employees for travelling from state capitals to the places of principal seats of the high courts concerned for depositionsmoreover, it has been the policy of the successive governments that justice should be taken to the doors of the litigants and therefore the litigants should not be compelled to go long distance to the court in the interest of administration of justice, the court must be easily accessible to the litigants and witnessesthere is no provision for establishing a permanent bench of high court in state capital in respect of existing states where the principal seat of that high court exists at a place other than the state capital therefore, it is necessary to enact a legislation providing for establishing a permanent bench of a high court of the state in the state capital on the recommendation of the state government concerned, where such seat does not exist or the principal seat of that high court exists at a place other than the state capitalhence this billnew delhi;shashi tharoormarch 22, 2012———— a billto provide for establishment of permanent benches of the high courts in state capitalswhere the principal seat or a permanent bench of the high court concerned issituated at a place other than the state capital and formatters connected therewith————(dr shashi tharoor, mp)

Parliament_bills

6672972f-87b5-536f-adaa-9df1d02b6b25

sdl' ne 1, of 118i 'rtte punjab appropriation bill, 1985 a billto authorise payment and appropriation of certain further bums from a'l1d out of the consolidated fund of the state of pun;4b for the services of the financial year 1984-85 be·it enacted by parliament in the thirty-fifth year of the republic of india as follows:-1 this act may be called the punjab appropriation act, 1985 short title 2 from and out of the consolidated fund of the state of punjab 5 there may be paid and applied sums not exceeding those speclfted in column 3 of the schedule amounting in the aggregate to the sum of thirty-five crores, thirty-seven lakhs and thirty-two thousand rupees towards defraying the several charges which will come in course of payment during the financial year 1984-85 in respect of the services 10 specified in column 2 of the schedule i •• ue ofr • 36,31,32,000 from and out of the consolidated fundol the state otpunjab for the financial year 1884-81 appropriation 3 the sums authorised to be paid and applied from and out of the consolidated fwld of the state of punjab by this act shall be appropriated for the services and purposes expressbd in the schedule in relation to the said year, -------------------------'-------------__-no sum not cxceedilll of serviccl and purpoaes votel voted by aar total 5 awto-parliament the ii· priaiiod dated pund ----------------- ---'-ra ra ri 10 district administration revenue 11,00,00,000 11,00,00,000 ii police rcyiiilue s,8o,ti,ooo 8,(10,111,000 10 ii jaib revenue ·,·8,15,000 1,8,85,000 •• milc:ellaneous service revenue 11,55,111,000 11,",111,000 16 education revenue '77,5+,000 jj,so,qoo 11,00,040000 8 medical and public health revenue 50,00,000 50,00,000 19 ~and urban 15 ent capital 4,,1+045,000 4,39000 4>4884,000 110 information and publicity - revenue 18,00,000 18,oo,~ iz4: pjanninc and statistics rrvenuc' 00000 14000,000 115 co-operation revenue 1,711,81,000 ,72,81,000 capital 1t9,iifoooo 119,114,000 20 as agriculture revenue' 3,sb,60,ooo 4]000 3,39,03,000 capital 67,00,000 67,00,000 29 animal husbandry capital 8,00,000 8,00,000 31 fimeries revenue 11,00,000 49,000 ~,49,()uo ·33 ·(jo[ndlututy j)e~dlent revenu(' 18,oll,ooo 18,02,000 25 34 indultri~ revenue 6440>000 (440 ,000 capital ,70,00,000 ',71),00,000 36 roedl and bridtjes revenue is,ooo 65,000 97 road transport capital 3,00,00,000 3,00,00,000 38 multipurpolle river projects capital 161000 ,67,{l()o 30 39 lrri~ation; j)rainare and f ood oontrol - capital 78,50,000 78,50,000 fo buildilllp rc!vcnu~ 2,00,00,000 11,00,00,000 capital 5,0,05000 5() 1,05000 ------ ------- -----toral 35,07,19,000 30,13)0 35,3732,000 35 this ·bill is introduced in pursuance of articles 204(1) and' 205 of the constitution and the proclamation issued under article 356 of the constitution in respect of the state of punjab on the 6th october, 1983 to provide for the appropriation out of the consolidated fund of the state of punjab of the moneys required to meet the supplementary expenditure charged on the consolidated fund of the state of punjab and the grmts made by the lok sabha for expenditure of the government of punjab for ~he financial year 1984-85 vlshw anath pratap singh presiden~'s recommendation under article 207 of the constitution of india [copy of letter no f 4(13)-b(s)/85, dated the 14th january, 1985 from shrl 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 authorise payment and appropriation of certain further sums from and out of the consolidated fund of the state of punjab for the services of the year ending on the 31st day of march, 1985, 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 6th october, 1983 issued under article 356, the introduction of the punjab appropriation bill, 1985 in lok sabha and also the consideration of the bili 2 the bill will be introduced in lok sabha after all the supplementary demands for grants for 1984-85 have been voted a bill to authorise payment and appropriation of certain further sums from and out of the consolidated fund 'of ,the state of punjab for the services of the financial year 1984-85 (shri vishwanath' pratap singh, minister of finance)

Parliament_bills

5deecbb7-cf26-5335-9757-ab50930c5d02

the indian tariff (tidrd amendment) bill, 1955(as introduced in lok sabra) !he indian tariff (thi~d amendment) bill, 1955 (as introduced in the lok sabra) a bill further to amend the intlian tan'j} act, 1934be it enacte{i by parliament in the sixth year of the republic of india as follows:-1 this act may be called the indian tariff (third amendment) shor~tltle act, 1955 xxxii of 1934· s 2 (1) in the first schedule to the indian tariff act, 1934 (here- ~tb:i:: in after referred to as the said schedule) ,-schedule (i) in items rqos 11(2), 11(4), 11(5), 30~9), 30(10), 63(30) and 73 (l5},-(a) in the third column, fqi' the word "protective" 10 wherever it occurs, the wwd "revenue" shall be substituted; n;ld (b) the entries in the last column headed "duration of protective rates of dalty" shall be omitted; (ii) for item no 21(3), the following item shall be substi-i' tuted, nemely:-20 "21(3) glucose, liquid or ~olid in revenue 3~er cedt " , which the reduci~ sugars, valoexprelscd as an ydrous relff dextzose, lljdount to 80 per cent weight - or below by (iii) for item rqo 28 (18), the followine item shall be substituted, namely:--"28(18) the following lodium compounds, namely :- (4) sodium phosphates preferen-36 per 26 per 26 per tial cent cent cent revenue ad ad ad vtllor,m valovalorem rim (b) sodium pref'eren-36 per 26 per a6 per iuipbi~ tlal cent cent cent ~ftd •• , , iiil fjtilor"" volafjtw-,,,, ,,,,, - (c) sodium bisulphlte pr,:feren-36 pelf 26 per 36 per tial cent cent cent revenue ad ad ad vfllorem valoval , rem rem (d) sodium thiosulphatc prccereni6 per 26 26 t ~ j tial cent per per rc:venue ad cent cent valdrun ad ad valovalor,m rem (iv) for item no 63 (34), the following item shall be substituted, narnely:-· "63(34) iron or teel hoopt-(a) jute balin, hoops preferen-24 per 12 tial cent per revenue ad flalorem cent • ad flalorem (b) cotton balin, hoops prefere'h-24 per 12 per tiul cent cent revenue ad ad flaiornrr flalornrr (c) coir balinl hoop~ preferen-24 per 12 per " - tial cent cent revenue ad ad -fjaiorem fnilorem - (v) in items nos 64, 64(3), 64(4), 65(a), 67, 67(1): 67(2),20 68, 68(2), 69(2), 70, 70(1), 70(4), 70(5), 70(6), 70(9), 72(12), 72(35), 72(36), 72(37), 72(39), 73(16), 82(3) and 85(c), in the last column headed "duration of protective rates of duty", for the word, figures and letters "december 31st, 1955", wherever they occur, the word, figures and letters "december 31st, 1956" 2s shall be substituted; (vi) in items nos 66(a) and 66(1), in the last- column headed -"duration· of protective rates of duty", for th~ word, figures and letters "december 31st, 1955", wherever they occur, the word, figures and letters "december 31st, 1958" shall he substi- 30 tuted; (vii) after item no 66 (1), the following item shall be inserted, namely:--:-"66(2) aluminium scrap revenue 25 per 0 cent ad flalornrr - (viii) in item no 75; in the entry in the second column, for the words "motor vehicles and batteries", the words, figures brackets and letter "iootor vehicles, batteries and articles spec1- 40 fied in item no 75 (12a)" shall be substituted: (ix) in item no 75 (2), in the entry in the second column, for the brackets and words "(other than rubber tyres, tubes a~d batteries)", the brackets, words, figures and letter "[other than rubber tyres and tubes, batteries and articles specified in 4s items nos 75 (12a) and 75 (16)" shall be substituted; (x) in the note below item no 75 (3), for the ftgures and brackets "75 (12) ", the figures, brackets and letter "75 (12), 75 (12a)" shall be substituted; (xi) in item no 75 (10) (i), in the entry in the second s , column, for the w9rds and brackets "piston assembly (viz, pistons, piston rings and gudgeon pins )", the words, fieures, brackets and letter ''piston assevlbly, pistons, piston rings ana gudgeon pins, other than 'those specified in item no 715 (12a)" shall be substituted; 10 (xii) after item no 75 (12), the following item shall be inserted, namely: ~ december 311t, 1957"; protective soper cent ad valorem is the following articles adapted for use aa parts and accessories of internal combustion engines of all kinds but excludina such articles 18 are adapted for use exclusively 18 parts and accessories of internal oombuation enames of agricultural tracton and aeroplanes, namely :-30 trunk pilton assembly of diameter 6 inches and below, trunt pistons of diameter 6 inches and below, trunk piston rinp (excluding chromium plated rings) of diameter 6 inches and below and audaeon fins (or trunk pistena 0 diameter 6 inches and below (xiii) for item no 75 (16), the followini item shall be substituted, namely: -\ 35 ])ecember 3 tit, 1960"; "75(16) the following articles and protective parts thereof ac'apted for 92i per cent ad' valorem use as parts and accessories of motor vehicles, but excluding such articles and parts thereof as are adapted for use exclusively as parts and accessories of agricultural tractors, namely :-4s sparking plugs of 14 mm and 18 mm sizes, including the resis!or types but excluding integrally screercd types (2) the amendqlents made in the said schedule by clauses (i), (ii) , (iii) and (iv) of aub-section (1) shall come into force on the ftrst day of january, 1956 declaration uncle,- tm provisional g',pllection of ta3;es act, 1931 (xvi of 1931) s it is hereby declared that it is expediellt in the public interest 1bat the provisiods of sub-clause (vii) of clause 2(1) [relatidg to item no 66(2)] of this bill shall have immediate effect under the provisional ·collection of taxes act, 1931 xvi of 193r, statement of objects and reasons the objects of the present amendments in the first schedule to the indian tariff act, 1934 (xxxii of 1934) are-(i) to grant protection to certain types and specifications of piston assembly, pistons, piston rings and gudgeon pins, (ii) to continue or discontinue protection to certain industries, and (iii) to impose an import duty on aluminium scrap, on the advice of the tariff commission 2 the industries which will continue to be protected are:-_ ---_-------------------------| name | of | the | industry ||-------------------------------------|--------------|--------|-------------|| serial | | | || no | | | || item | no | of | tariff || non-ferrous metals | | | || 1 | | | || 64, | | | || 64(3), | | | || 64(4), | | | || 6s(a), | | | || 67, | 67(i), | | || 67(2), 68, 68(2), 69(2), 70, 7°(1), | | | || 70(4), 70(5), 70(6), 70(9) | | | || and | | | || 72(12) | | | || 2 | | | || 66(a) | | | || and | | | || /\6(1) | | | || aluminium | | | || ball | | | || bearings | | | || 3 | 7 | | || 2 | | | || (35), 72(3 | | | || 6) | | | || and | 72(37) | | || power | | | || and | distribution | | || transformers | | | || 4 | 72(39) | | || 5 | 73(16) | and | 82(3) || i | | | || plastics- | | | || (a) | | | || electrical | | | || accessories | | | || made | | | || of | plastics, | | || and | | | || (b) | | | || phenol-formaldehyde | moulding | | || powd~ | | | || - | | | || 6 | | | || 75(16) | | | || automobile | | | || sparltins | | | || pl\118 | and | | || parts | | | || thereof | | | || 71 | | | || | 85 | | || (c) | | | || buttodb | (induding | | || studa | and | | || cutr | | | || /inks) | | | || made | | | || of | plastics | | |industries' will be discontinued 3 proteetion to the following from the 1st january, 1956:-name ofthe industry -------~----------------------------serial no item no of tariff silo flour, starch and farina 1 lie:), 11(4) and lj(s) glucose 2 21(3) 3 28(i8) (b), (c) and (d) sodium sulphite, sodium bisulphitc and sodium thioiulphate coated abrasives 4 30(9) and 30(10) alloy, tool and special steels 5 63(30) jron or steel baling hoops /i 63(34) batteries for motor vehicles 7 73(15) t t krishnamachari new delhi; the ls~ december, 1955 a bill further to amend the indian tariff act, 1934 the president has, in pursuance of clause (i) of article 117 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (8hri t t krishnamachilri, minisu? of commerce and industr·}')

Parliament_bills

266736eb-ac5c-53f6-bf30-df1ce561514a

bill no 249 of 2015 the constitution (amendment) bill, 2015 byshri gopal chinayya shetty, mpa billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—2 after article 300a of the constitution, the following article shall be inserted, namely:—insertion of new article 300b"300b (1) notwithstanding anything in article 300a, the parliament or the legislature of a state shall not make any law which deprives any citizen to acquire, hold and dispose of property in any part of the territory of india5right to acquire, hold and dispose of property in any part of the territory of india(2) any law in force in the territory of india immediately before the commencement of the constitution (amendment) act, 2015, in so far it is inconsistent with the provisions of clause (1), shall, to the extent of such inconsistency, be void" statement of objects and reasonsfood, clothing and housing are the basic needs of human life in our country, it is the duty of the government to provide basic facilities to its citizens the constitution provides certain fundamental rights to all the citizens both individually as well as collectivelyhowever, even today, there are several states in our country where the citizens belonging to another state don't have the right to purchase land or house every indian citizen should be conferred upon the right to purchase land or house anywhere in any part of the territory of the country nonetheless, such arrangements have not yet been put in place to enable citizens of our country so that they can purchase land and house in any part in any state according to his own willtherefore, in order to attain the socialist objectives enshrined in the constitution, the provisions of right to purchase land or house anywhere in any state is being proposed for incorporation in the constitutionhence this bill———— a billfurther to amend the constitution of india————(shri gopal chinayya shetty, mp)gmgipmrnd—2461ls(s3)—26-11-2015

Parliament_bills

9f00ac53-091c-556a-992c-03193ee6b49d

statement of objects and reasonsthe three pieces of local legislation mentioned in the schedule to the bill have placed undue restrictions on the right freely to profess, practise and propagate religion they have also led to persecution of the minorities the bill is intended to repeal these acts i new delhi, gm banatwalla may 10, 2000

Parliament_bills

6fb49600-ae9e-5d41-ae64-7e4b6bf39f05

the right of children to free and compulsory education bill, 2008———— arrangement of clauses———— chapter i preliminary clauses1 short title, extent and commencement 2 definitions chapter ii right to free and compulsory education3 right of child to free and compulsory education 4 special provisions for children not admitted to, or who have not completed,elementary education5 right of transfer to other school chapter iii duties of appropriate government, local authority and parents6 duty of appropriate government and local authority to establish school 7 sharing of financial and other responsibilities 8 duties of appropriate government 9 duties of local authority10 duty of parents and guardian 11 appropriate government to provide for pre-school education chapter iv responsibilities of schools and teachers12 extent of school's responsibility for free and compulsory education 13 no capitation fee and screening procedure for admission 14 proof of age for admission 15 no denial of admission 16 prohibition of holding back and expulsion 17 prohibition of physical punishment and mental harassment to child 18 no school to be established without obtaining certificate of recognition 19 norms and standards for schools 20 power to amend schedule 21 school management committee clauses22 school development plan 23 qualifications for appointment and terms and conditions of service of teachers 24 duties of teachers and redressal of grievances 25 pupil-teacher ratio 26 filling up vacancies of teachers 27 prohibition of deployment of teachers for non-educational purposes 28 prohibition of private tuition by teacher chapter v curriculum and completion of elementary education29 curriculum and evaluation procedure 30 examination and completion certificate chapter vi protection of right of children31 monitoring of child's right to education 32 redressal of grievances 33 constitution of national advisory council chapter vii miscellaneous34 power to issue directions 35 previous sanction for prosecution 36 protection of action taken in good faith 37 power of appropriate government to make rulesthe schedule bill no lxv of 2008 the right of children to free and compulsory education bill, 2008 a billto provide for free and compulsory education to all children of the age of six to fourteen yearsbe it enacted by parliament in the fifty-ninth year of the republic of india as follows:— chapter i preliminary1 (1) this act may be called the right of children to free and compulsory education act, 2008(2) it shall extend to the whole of india except the state of jammu and kashmirshort title, extent and commencement(3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint2 in this act, unless the context otherwise requires,—definitions(a) "appropriate government" means—(i) in relation to a school established, owned or controlled by the central government, or the administrator of the union territory, having no legislature, the central government;(ii) in relation to a school, other than the school referred to in subclause (i), established within the territory of—(a) a state, the state government; (b) a union territory having legislature, the government of that union territory;(b) "capitation fee" means any kind of donation or contribution or payment other than the fee notified by the school;(c) "child" means a male or female child of the age of six to fourteen years; (d) "child belonging to disadvantaged group" means a child belonging to the scheduled caste, the scheduled tribe, the socially and educationally backward class or such other group having disadvantage owing to social, cultural, economical, geographical, linguistic, gender or such other factor, as may be specified by the appropriate government, by notification;(e) "child belonging to weaker section" means a child belonging to such parent or guardian whose annual income is lower than the minimum limit specified by the appropriate government, by notification;(f) "elementary education" means the education from first class to eighth class;(g) "guardian", in relation to a child, means a person having the care and custody of that child and includes a natural guardian or guardian appointed or declared by a court or a statute;(h) "local authority" means a municipal corporation or municipal council or zila parishad or nagar panchayat or panchayat, by whatever name called, and includes such other authority or body having administrative control over the school or empowered by or under any law for the time being in force to function as a local authority in any city, town or village;(i) "national commission for protection of child rights" means the national commission for protection of child rights constituted under section 3 of the commissions for protection of child rights act, 2005;4 of 2006(j) "notification" means a notification published in the official gazette; (k) "parent" means either the natural or step or adoptive father or mother of a child;(l) "prescribed" means prescribed by rules made under this act; (m) "schedule" means the schedule annexed to this act; (n) "school" means any recognised school imparting elementary education and includes—(i) a school established, owned or controlled by the appropriate government or a local authority;(ii) an aided school receiving aid or grants to meet whole or part of its expenses from the appropriate government or the local authority;(iii) a school belonging to specified category; and (iv) an unaided school not receiving any kind of aid or grants to meet its expenses from the appropriate government or the local authority; (o) "screening procedure" means the method of selection for admission of a child, in preference over another, other than a random method;(p) "specified category", in relation to a school, means a school known as kendriya vidyalaya, navodaya vidyalaya, sainik school or any other school having a distinct character which may be specified, by notification, by the appropriate government;(q) "state commission for protection of child rights" means the state commission for protection of child rights constituted under section 3 of the commissions for protection of child rights act, 20054 of 2006 chapter ii right to free and compulsory education3 (1) every child of the age of six to fourteen years shall have a right to free and compulsory education in a neighbourhood school till completion of elementary educationright of child to free and compulsory education(2) for the purpose of sub-section (1), no child shall be liable to pay any kind of fee or charges or expenses which may prevent him or her from pursuing and completing the elementary education:1 of 1996provided that a child suffering from disability, as defined in clause (i) of section 2 of the persons with disabilities (equal opportunities, protection and full participation) act, 1996, shall have the right to pursue free and compulsory elementary education in accordance with the provisions of chapter v of the said act4 where a child above six years of age has not been admitted in any school or though admitted, could not complete his or her elementary education, then, he or she shall be admitted in a class appropriate to his or her age:provided that where a child is directly admitted in a class appropriate to his or her age, then, he or she shall, in order to be at par with others, have a right to receive special training, in such manner, and within such time-limits, as may be prescribed:special provisions for children not admitted to, or who have not completed, elementary educationprovided further that a child so admitted to elementary education shall be entitlted to free education till completion of elementary education even after fourteen yearsright of transfer to other school5 (1) where in a school, there is no provision for completion of elementary education, a child shall have a right to seek transfer to any other school, excluding the school specified in sub-clauses (iii) and (iv) of clause (n) of section 2, for completing his or her elementary education(2) where a child is required to move from one school to another, either within a state or outside, for any reason whatsoever, such child shall have a right to seek transfer to any other school, excluding the school specified in sub-clauses (iii) and (iv) of clause (n) of section 2, for completing his or her elementary education(3) for seeking admission in such other school, the head teacher or in-charge of the school where such child was last admitted, shall immediately issue the transfer certificate:provided that delay in producing transfer certificate shall not be a ground for either delaying or denying admission in such other school:provided further that the head teacher or in-charge of the school delaying issuance of transfer certificate shall be liable for disciplinary action under the service rules applicable to him or her chapter iii duties of appropriate government, local authority and parents6 for carrying out the provisions of this act, the appropriate government and the local authority shall establish, within such area or limits of neighbourhood, as may be prescribed, a school, where it is not so established, within a period of three years from the commencement of this actduty of appropriate government and local authority to establish school7 (1) the central government and the state government shall have concurrent responsibility for providing funds for carrying out the provisions of this actsharing of financial and other responsibilities(2) the central government shall prepare the estimates of capital and recurring expenditure for the implementation of the provisions of the act(3) the central government shall provide to the state governments, as grants-inaid of revenues, such percentage of expenditure referred to in sub-section (2) as it may determine, from time to time, in consultation with the state governments(4) the central government may make a request to the president to make a reference to the finance commission under sub-clause (d) of clause (3) of article 280 to examine the need for additional resources to be provided to any state government so that the said state government may provide its share of funds for carrying out the provisions of the act(5) notwithstanding anything contained in sub-section (4), the state government shall, taking into consideration the sums provided by the central government to a state government under sub-section (3), and its other resources, be responsible to provide funds for implementation of the provisions of the act(6) the central government shall—(a) develop a framework of national curriculum with the help of academic authority specified under section 29;(b) develop and enforce standards for training of teachers; (c) provide technical support and resources to the state government for promoting innovations, researches, planning and capacity building 8 the appropriate government shall—(a) provide free and compulsory elementary education to every child:duties of appropriate governmentprovided that where a child is admitted by his or her parents or guardian, as the case may be, in a school other than a school established, owned, controlled or substantially financed by funds provided directly or indirectly by the appropriate government or a local authority, such child or his or her parents or guardian, as the case may be, shall not be entitled to make a claim for reimbursement of expenditure incurred on elementary education of the child in such other schoolexplanation—the term "compulsory education" means obligation of the appropriate government to—(i) provide free elementary education to every child of the age of six to fourteen years; and(ii) ensure compulsory admission, attendance and completion of elementary education by every child of the age of six to fourteen years; (b) ensure availability of a neighbourhood school as specified in section 6; (c) ensure that the child belonging to weaker section and the child belonging to disadvantaged group are not discriminated against and prevented from pursuing and completing elementary education on any grounds;(d) provide infrastructure including school building, teaching staff and learning equipment;(e) provide special training facility specified in section 4; (f) ensure and monitor admission, attendance and completion of elementary education by every child;(g) ensure good quality elementary education conforming to the standards and norms specified in the schedule;(h) ensure timely prescribing of curriculum and courses of study for elementary education; and(i) provide training facility for teachers9 every local authority shall—duties of local authority(a) provide free and compulsory elementary education to every child: provided that where a child is admitted by his or her parents or guardian, as the case may be, in a school other than a school established, owned, controlled or substantially financed by funds provided directly or indirectly by the appropriate government or a local authority, such child or his or her parents or guardian, as the case may be, shall not be entitled to make a claim for reimbursement of expenditure incurred on elementary education of the child in such other school;(b) ensure availability of a neighbourhood school as specified in section 6; (c) ensure that the child belonging to weaker section and the child belonging to disadvantaged group are not discriminated against and prevented from pursuing and completing elementary education on any grounds;(d) maintain records of children up to the age of fourteen years residing within its jurisdiction, in such manner as may be prescribed;(e) ensure and monitor admission, attendance and completion of elementary education by every child residing within its jurisdiction;(f) provide infrastructure including school building, teaching staff and learning material;(g) provide special training facility specified in section 4; (h) ensure good quality elementary education conforming to the standards and norms specified in the schedule;(i) ensure timely prescribing of curriculum and courses of study for elementary education;(j) provide training facility for teachers; (k) ensure admission of children of migrant families; (l) monitor functioning of schools within its jurisdiction; and (m) decide the academic calendarduty of parents and guardian10 it shall be the duty of every parent or guardian to admit or cause to be admitted his or her child or ward, as the case may be, to an elementary education in the neighbourhood school11 with a view to prepare children above the age of three years for elementary education and to provide early childhood care and education for all children until they complete the age of six years, the appropriate government may make necessary arrangement for providing free pre-school education for such childrenappropirate government to provide for pre-school education chapter iv responsibilities of schools and teachers12 (1) for the purposes of this act, a school,—(a) specified in sub-clause (i) of clause (n) of section 2 shall provide free and compulsory elementary education to all children admitted therein;extent of school's responsibility for free and compulsory education(b) specified in sub-clause (ii) of clause (n) of section 2 shall provide free and compulsory elementary education to such proportion of children admitted therein as its annual recurring aid or grants so received bears to its annual recurring expenses, subject to a minimum of twenty-five per cent;(c) specified in sub-clauses (iii) and (iv) of clause (n) of section 2 shall admit in class i, to the extent of at least twenty-five per cent of the strength of that class, children belonging to weaker section and disadvantaged group in the neighbourhood and provide free and compulsory elementary education till its completion:provided further that where a school specified in clause (n) of section 2imparts pre-school education, the provisions of clauses (a) to (c) shall apply for admission to such pre-school education (2) the school specified in sub-clause (iv) of clause (n) of section 2 providing free and compulsory elementary education as specified in clause (c) of sub-section (1) shall be reimbursed expenditure so incurred by it to the extent of per-child-expenditure incurred by the state, or the actual amount charged from the child, whichever is less, in such manner as may be prescribed:provided that such reimbursement shall not exceed per-child-expenditure incurred by a school specified in sub-clause (i) of clause (n) of section 2:provided further that where such school is already under obligation to provide free education to a specified number of children on account of it having received any land, building, equipment or other facilities, either free of cost or at a concessional rate, such school shall not be entitled for reimbursement to the extent of such obligation(3) every school shall provide such information as may be required by the appropriate government or the local authority, as the case may be13 (1) no school or person shall, while admitting a child, collect any capitation fee and subject the child or his or her parents or guardian to any screening procedureno capitation fee and screening procedure for admission(2) any school or person, if in contravention of the provisions of sub-section(1),—(a) receives capitation fee, shall be punishable with fine which may extend to ten times the capitation fee charged;(b) subjects a child to screening procedure, shall be punishable with fine which may extend to twenty-five thousand rupees for the first contravention and fifty thousand rupees for each subsequent contraventionsproof of age for admission6 of 188614 (1) for the purposes of admission to elementary education, the age of a child shall be determined on the basis of the birth certificate issued in accordance with the provisions of the births, deaths and marriages registration act, 1886 or on the basis of such other document, as may be prescribed(2) no child shall be denied admission in a school for lack of age proofno denial of admission15 a child shall be admitted in a school at the commencement of the academic year or within such extended period as may be prescribed:provided that no child shall be denied admission if such admission is sought subsequent to the extended period:provided further that any child admitted after the extended period shall complete his studies in such manner as may be prescribed by the appropriate government16 no child admitted in a school shall be held back in any class or expelled from school till the completion of elementary educationprohibition of holding back and expulsion17 (1) no child shall be subjected to physical punishment or mental harassment(2) whoever contravenes the provisions of sub-section (1) shall be liable to disciplinary action under the service rules applicable to such personprohibition of physical punishment and mental harassment to child18 (1) no school, other than a school established, owned or controlled by the appropriate government or the local authority, shall, after the commencement of this act, be established or function, without obtaining a certificate of recognition from such authority, by making an application in such form and manner, as may be prescribedno school to be established without obtaining certificate of recognition(2) the authority prescribed under sub-section (1) shall issue the certificate of recognition in such form, within such period, in such manner, and subject to such conditions, as may be prescribed:provided that no such recognition shall be granted to a school unless it fulfils norms and standards specified under section 19(3) on the contravention of the conditions of recognition, the prescribed authority shall, by an order in writing, withdraw recognition:provided that such order shall contain a direction as to which of the neighbourhood school, the children studying in the derecognised school, shall be admitted:provided further that no recognition shall be so withdrawn without giving an opportunity of being heard to such school, in such manner, as may be prescribed(4) with effect from the date of withdrawal of the recognition under sub-section (3), no such school shall continue to function(5) any person who establishes or runs a school without obtaining certificate of recognition, or continues to run a school after withdrawal of recognition, shall be liable to fine which may extend to one lakh rupees and in case of continuing contraventions, to a fine of ten thousand rupees for each day during which such contravention continues19 (1) no school shall be established or recognised under section 18, unless it fulfils the norms and standards specified in the schedulenorms and standards for school(2) where a school established before the commencement of this act does not fulfil the norms and standards specified in the schedule, it shall take steps to fulfil such norms and standards at its own expenses, within a period of three years from the date of such commencement(3) where a school fails to fulfil the norms and standards within the period specified under sub-section (2), the authority prescribed under sub-section (1) of section 18 shall withdraw recognition granted to such school in the manner specified under sub-section (3) thereof(4) with effect from the date of withdrawal of recognition under sub-section (3), no school shall continue to function(5) any person who continues to run a school after the recognition is withdrawn, shall be liable to fine which may extend to one lakh rupees and in case of continuing contraventions, to a fine of ten thousand rupees for each day during which such contravention continues20 the central government may, by notification, amend the schedule by adding to, or omitting therefrom, any norms and standardspower to amend schedule school management committee21 (1) a school, other than a school specified in sub-clause (iv) of clause (n) of section2, shall constitute a school management committee consisting of the elected representatives of the local authority, parents or guardians of children admitted in such school and teachers:provided that atleast three-fourth of members of such committee shall be parents or guardians:provided further that proportionate representation shall be given to the parents or guardians of children belonging to disadvantaged group and weaker section(2) the school management committee shall perform the following functions, namely:—(a) monitor the working of the school; (b) prepare and recommend school development plan; (c) monitor the utilisation of the grants received from the appropriate government or local authority or any other source; and(d) perform such other functions as may be prescribed22 (1) every school management committee, constituted under sub-section (1) of section 21, shall prepare a school development plan, in such manner as may be prescribedschool development plan(2) the school development plan so prepared under sub-section (1) shall be the basis for the plans and grants to be made by the appropriate government or local authority, as the case may be23 (1) any person possessing such minimum qualifications, as laid down by an academic authority, authorised by the central government, by notification, shall be eligible for appointment as a teacherqualifications for appointment and terms and conditions of service of teachers(2) where a state does not have adequate institutions offering courses or training in teacher education, or teachers possessing minimum qualifications as laid down under sub-section (1) are not available in sufficient numbers, the central government may, if it deems necessary, by notification, relax the minimum qualifications required for appointment as a teacher, for such period, not exceeding five years, as may be specified in that notification:provided that a teacher who, at the commencement of this act, does not possess minimum qualifications as laid down under sub-section (1), shall acquire such minimum qualifications within a period of five years(3) the salary and allowances payable to, and the terms and conditions of service of, teacher shall be such as may prescribed24 (1) a teacher appointed under sub-section (1) of section 23 shall perform the following duties, namely:—(a) maintain regularity and punctuality in attending school;duties of teachers and redressal of grievances(b) conduct and complete the curriculum in accordance with the provisions of sub-section (2) of section 29;(c) complete entire curriculum within the specified time; (d) assess the learning ability of each child and accordingly supplement additional instructions, if any, as required;(e) hold regular meetings with parents and guardians and apprise them about the regularity in attendance, ability to learn, progress made in learning and any other relevant information about the child; and(f) perform such other duties as may be prescribed(2) a teacher committing default in performance of duties specified in sub-section(1), shall be liable to disciplinary action under the service rules applicable to him or her:provided that before taking such disciplinary action, reasonable opportunity of being heard shall be afforded to such teacher(3) the grievances, if any, of the teacher shall be redressed in such manner as may be prescribedpupil-teacher ratio25 (1) within six months from the date of commencement of this act, the appropriate government and the local authority shall ensure that the pupil-teacher ratio, as specified in the schedule, is maintained in each school(2) for the purpose of maintaining the pupil-teacher ratio under sub-section (1), no teacher posted in a school shall be made to serve in any other school or office or deployed for any non-educational purpose, other than those specified in section 27filling up vacancies of teachers26 the appointing authority, in relation to a school established, owned, controlled or substantially financed by funds provided directly or indirectly by the appropriate government or by a local authority, shall ensure that vacancy of teacher in a school under its control shall not exceed ten per cent of the total sanctioned strength27 no teacher shall be deployed for any non-educational purposes other than the decennial population census, disaster relief duties or duties relating to elections to the local authority or the state legislatures or parliament, as the case may beprohibition of deployment of teachers for non-educational purposes28 no teacher shall engage himself or herself in private tuition or private teaching activityprohibition of private tuition by teacher chapter v curriculum and completion of elementary educationcurriculum and evaluation procedure29 (1) the curriculum and the evaluation procedure for elementary education shall be laid down by an academic authority to be specified by the appropriate government, by notification(2) the academic authority, while laying down the curriculum and the evaluation procedure under sub-section (1), shall take into consideration the following, namely:—(a) conformity with the values enshrined in the constitution;(b) all round development of the child; (c) building up child's knowledge, potentiality and talent; (d) development of physical and mental abilities to the fullest extent;(e) learning through activities, discovery and exploration in a child friendly and child-centered manner;(f) medium of instructions shall, as far as practicable, be in child's mother tongue;(g) making the child free of fear, trauma and anxiety and helping the child to express views freely;(h) comprehensive and continuous evaluation of child's understanding of knowledge and his or her ability to apply the same 30 (1) no child shall be required to pass any board examination till completion of elementary educationexamination and completion certificate(2) every child completing his elementary education shall be awarded a certificate, in such form and in such manner, as may be prescribed chapter vi protection of right of childrenmonitoring of child's right to education4 of 200631 (1) the national commission for protection of child rights constituted under section 3, or, as the case may be, the state commission for protection of child rights constituted under section 17, of the commissions for protection of child rights act,2005, shall, in addition to the functions assigned to them under that act, also perform the following functions, namely:—(a) examine and review the safeguards for rights provided by or under this act and recommend measures for their effective implementation;(b) inquire into complaints relating to child's right to free and compulsory education; and(c) take necessary steps as provided under sections 15 and 24 of the said commissions for protection of child rights act(2) the said commissions shall, while inquiring into any matters relating to child's right to free and compulsory education under clause (c) of sub-section (1), have the same powers as assigned to them respectively under sections 14 and 24 of the said commissions for protection of child rights act(3) where the state commission for protection of child rights has not been constituted in a state, the appropriate government may, for the purpose of performing the functions specified in clauses (a) to (c) of sub-section (1), constitute such authority, in such manner and subject to such terms and conditions, as may be prescribedredressal of grievances32 (1) notwithstanding anything contained in section 31, any person having any grievance relating to the right of a child under this act may make a written complaint to the local authority having jurisdiction(2) after receiving the complaint under sub-section (1), the local authority shall decide the matter as early as possible after affording a reasonable opportunity of being heard to the parties concerned(3) any person aggrieved by the decision of the local authority may prefer an appeal to the state commission for protection of child rights or the authority prescribed under sub-section (3) of section 31, as the case may be(4) the appeal preferred under sub-section (3) shall be decided by state commission for protection of child rights or the authority prescribed under sub-section (3) of section 31, as the case may be, as provided under clause (c) of sub-section (1) of section 31constitution of national advisory council33 (1) the central government shall constitute, by notification, a national advisory council, consisting of such number of members, not exceeding fifteen, as the central government may deem necessary, to be appointed from amongst persons having knowldge and practical experience in the field of elementary education and child development(2) the functions of the national advisory council shall be to advise the central government on implementation of the provisions of the act in an effective manner(3) the allowances and other terms and conditions of the appointment of members of the national advisory council shall be such as may be prescribed chapter vii miscellaneouspower to issue directions34 (1) the central government may issue guidelines and give such directions to the appropriate government or, as the case may be, the local authority, as it deems fit for the purposes of implementation of the provisions of this act(2) the appropriate government may issue guidelines and give such directions, as it deems fit, to the local authority or the school management committee regarding implementation of the provisions of this act(3) the local authority may issue guidelines and give such directions, as it deems fit, to the school management committee regarding implementation of the provisions of this actprevious sanction for prosecution35 no prosecution for offences punishable under sub-section (2) of section 13, sub-section (5) of section 18 and sub-section (5) of section 19 shall be instituted except with the previous sanction of an officer authorised in this behalf, by the appropriate government, by notificationprotection of action taken in good faith36 no suit or other legal proceeding shall lie against the central government, the state government, the national commission for protection of child rights, the state commission for protection of child rights, the local authority, the school management committee or any person, in respect of anything which is in good faith done or intended to be done, in pursuance of this act, or any rules or order made thereunder37 (1) the appropriate government may, by notification, make rules, for carrying out the provisions of this actpower of appropriate government to make rules(2) in particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:—(a) the manner of giving special training and the time-limit thereof, under first proviso to section 4;(b) the area or limits for establishment of a neighbourhood school, under section 6;(c) the manner of maintenance of records of children up to the age of fourteen years, under clause (d) of section 9;(d) the manner and extent of reimbursement of expenditure, under sub-section(2) of section 12;(e) any other document for determining the age of child under sub-section(1) of section 14;(f) the extended period for admission and the manner of completing study if admitted after the extended period, under section 15;(g) the authority, the form and manner of making application for certificate of recognition, under sub-section (1) of section 18;(h) the form, the period, the manner and the conditions for issuing certificate of recognition, under sub-section (2) of section 18;(i) the manner of giving opportunity of hearing under second proviso to sub-section (3) of section 18;(j) the other functions to be performed by school management committee under clause (d) of sub-section (2) of section 21;(k) the manner of preparing school development plan under sub-section (1)of section 22;(l) the salary and allowances payable to, and the terms and conditions of service of, teacher, under sub-section (3) of section 23;(m) the duties to be performed by the teacher under clause (f) of sub-section(1) of section 24;(n) the manner of redressing grievances of teachers under sub-section (3)of section 24;(o) the form and manner of awarding certificate for completion of elementary education under sub-section (2) of section 30;(p) the authroity, the manner of its constitution and the terms and conditions thereto, under sub-section (3) of section 31;(q) the allowances and other terms and conditions of appointment of members of the national advisory council under sub-section (3) of section 33(3) every rule made under this act and every notification issued under sections 20and 23 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 notification or both houses agree that the rule or notification should not be made, the rule or notification shall thereafter have effect only in such modifed 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 notification(4) every rule or notification made by the state government under this act shall be laid, as soon as may be after it is made, before the state legislatures the schedule (see sections 19 and 25) norms and standards for a school| sl no | item | norms and standards ||------------------------------------------------|------------------------------------------|----------------------------------------------|| 1 | number of teachers: | || ( | a | ) for first class to fifth class || up to sixty | two | || between sixty-one to | three | || ninety | | || between ninety-one to four | | || one hundred and | | || twenty | | || between one hundred five | | || and twenty-one to two | | || hundred | | || above one hundred | five plus one head- | || and fifty children | teacher | || above two hundred | pupil-teacher ratio | || children | (excluding head- | || teacher) shall not | | || exceed forty | | || ( | b | ) for sixth class to eighth || class | there shall be at least one teacher each | || for— | | || ( | i | ) science and mathematics; || ( | ii | ) social studies; || ( | iii | ) languages || (2) at least one teacher for every thirty-five | | || children | | || (3) where admission of children is above | | || one hundred— | | || ( | i | ) a full time head-teacher; || ( | ii | ) part time instructors for— || (a) art education; | | || (b) health and physical education; | | || (c) work education | | || 2 | building | all-weather building consisting of— || ( | i | ) at least one class-room for every teacher || and an office-cum-store-cum-head teacher's | | || room; | | || ( | ii | ) barrier-free access; || ( | iii | ) separate toilets for boys and girls; || ( | iv | ) safe and adequate drinking water facility || to all children; | | || ( | v | ) a kitchen where mid-day meal is cooked in || the school; | | || ( | vi | ) playground; || ( | vii | ) arrangements for securing the school ||-----------------------------------------------|---------------------------|---------------------------------------------|| building by boundary wall or fencing | | || 3 | minimum number of working | ( || days/instructional hours in an | | fifth class; || academic year | ( | ii || sixth class to eighth class; | | || ( | iii | ) eight hundred instructional hours per || academic year for first class to fifth class; | | || ( | iv | ) one thousand instructional hours per || academic year for sixth class to eighth | | || class | | || 4 | minimum number of working | forty-five teaching plus preparation hours || hours per week for the teacher | | |5teaching learning equipmentshall be provided to each class as required| 6 ||------------------------------------------|| providing newspaper, magazines and books || on all subjects, including story-books |7play material, games andshall be provided to each class as requiredsports equipment statement of objects and reasonsthe crucial role of universal elementary education for strengthening the social fabric of democracy through provision of equal opportunities to all has been accepted since inception of our republic the directive principles of state policy enumerated in our constitution lays down that the state shall provide free and compulsory education to all children up to the age of fourteen years over the years there has been significant spatial and numerical expansion of elementary schools in the country, yet the goal of universal elementary education continues to elude us the number of children, particularly children from disadvantaged groups and weaker sections, who drop out of school before completing elementary education, remains very large moreover, the quality of learning achievement is not always entirely satisfactory even in the case of children who complete elementary education2 article 21a, as inserted by the constitution (eighty-sixth amendment) act,2002, provides for free and compulsory education of all children in the age group of six to fourteen years as a fundamental right in such manner as the state may, by law, determine3 consequently, the right of children to free and compulsory education bill,2008, is proposed to be enacted which seeks to provide,—(a) that every child has a right to be provided full time elementary education of satisfactory and equitable quality in a formal school which satisfies certain essential norms and standards;(b) 'compulsory education' casts an obligation on the appropriate government to provide and ensure admission, attendance and completion of elementary education;(c) 'free education' means that no child, other than a child who has been admitted by his or her parents to a school which is not supported by the appropriate government, shall be liable to pay any kind of fee or charges or expenses which may prevent him or her from pursuing and completing elementary education;(d) the duties and responsibilities of the appropriate governments, local authorities, parents, schools and teachers in providing free and compulsory education; and(e) a system for protection of the right of children and a decentralized grievance redressal mechanism 4 the proposed legislation is anchored in the belief that the values of equality, social justice and democracy and the creation of a just and humane society can be achieved only through provision of inclusive elementary education to all provision of free and compulsory education of satisfactory quality to children from disadvantaged and weaker sections is, therefore, not merely the responsibility of schools run or supported by the appropriate governments, but also of schools which are not dependent on government funds5 it is, therefore, expedient and necessary to enact a suitable legislation as envisaged in article 21-a of the constitution6 the bill seeks to achieve this objectivenew delhi;arjun singhthe 2nd december, 2008clause 2 seeks to define various words and expressions used in the bill clause 3 provides for every child of the age of six to fourteen years, the right to free and compulsory education in a neighbourhood school till the completion of elementary educationclause 4 seeks to provide for children above six years, who have either not been admitted to any school or, admitted but could not complete elementary education, the right to be admitted to a class appropriate to his or her age for completing elementary education and also special training to enable such children to be at par with other children and also making said children entitled for free education till completion of their elementary education, even after fourteen yearsclause 5 seeks to provide a child, the right to seek transfer from one school to another, either within a state or outside and for immediate issue of transfer certificate to such child and also for liability for disciplinary action against the in-charge of the school delaying issuance of transfer certificateclause 6 provides for the establishment of a school in every neighbourhood clause 7 seeks to provide for financial and other responsibilities of the central government and the state governments and for developing by the central government of a national curriculum and the standards for training of teachersclause 8 provides for the duties of the appropriate governments clause 9 seeks to provide for the duties of the local authorities clause 10 provides for the duty of parents and guardian clause 11 seeks to provide for making necessary arrangements for pre-school education by appropriate governmentsclause 12 provides for the responsibility of schools for providing free and compulsory educationclause 13 provides for prohibition of capitation fee and screening procedure and for punishment for contravention of these provisionsclause 14 seeks to provide for proof of age of a child and for non-denial of admission in absence thereofclause 15 provides for prohibiting schools from denying admission to a child, irrespective of the time in the academic yearclause 16 seeks to provide for prohibiting the holding back in any class or expelling a child from school till the competition of elementary educationclause 17 provides for prohibition of physical punishment or mental harassment of any childclause 18 seeks to provide for issuance of a certificate of recognition for establishing a school and for withdrawal of said recognition and also for imposition of fine for contraventionclause 19 provides for fulfilment of norms and standards by schools for recognition, withdrawal of recognition and imposition of fine in case of contraventionclause 20 seeks to provide for amendment of schedule clause 21 seeks to provide for constitution and functions of a school management committeeclause 22 seeks to provide for preparation of a school development plan by the school management committeeclause 23 seeks to provide for qualifications and terms and conditions of service of teachersclause 24 seeks to provide for duties of teachers, disciplinary action against them and redressal of their grievancesclause 25 seeks to provide for maintenance of pupil-teacher ratio by appropriate governments and local authorityclause 26 seeks to provide for filling up of vacancies of teachers in schools clause 27 provides for prohibition of deployment of teachers for non-educational purposes, except for decennial population census, disaster relief, elections to local authority, state legislature and parliamentclause 28 seeks to provide for prohibition of private tuition by teachers clause 29 provide for curriculum and evaluation procedure for elementary education to be laid down by an academic authorityclause 30 seeks to provide for prohibition of requiring any child to pass examinations till completion of elementary education and for issuance of a certificate of completion of elementary educationclause 31 provides for certain additional functions and powers of the national and state commissions for protection of child rights to be performed in pursuance of the provisions of this billclause 32 seeks to provide for a mechanism for redressal of grievances relating to rights of the child under the proposed legislationclause 33 seeks to provide for constitution of a national advisory council to give expert advice to the central government on implementation of provisions of the proposed legislationclause 34 seeks to provide for the issuance of guidelines and directions by the central government, appropriate government and local authority for implementation of the provisions of the proposed legislationclause 35 provides for previous sanction of an authorised officer for prosecution of offencesclause 36 seeks to provide for protection, against any legal suit or proceedings, to appropriate government, local authority, school management committee or any person for any action taken in good faithclause 37 provide for the powers of appropriate government to make rules and for laying of rules and notifications financial memorandumclause 7 of the bill provides that the central government and the state government shall make available the funds for carrying out its provisionsthe central government shall prepare the estimates of capital and recurring expenditure and provide to the state governments, as grants-in-aid of revenues, such percentage of expenditure as it may determine from time to time, in consultation with state governments in addition, it stipulates that the central government may make a request to the president to make a reference to the finance commission under sub-clause (d) of clause (3) of article 280 to examine the need for additional resources to be provided to any state government so that the said state government may provide its share of funds for carrying out the provisions of the enactmentit is not possible to quantify the financial requirement on this account at this stagehowever, the expenditure on provision of funds by the central government would be met from the consolidated fund of india through annual budgetary provision under the department of school education and literacy, ministry of human resource development memorandum regarding delegated legislationclause 4 of the bill empowers the appropriate government to make rules to provide for the manner of giving special training to a child who is directly admitted in a class appropriate to his age in order to be at par with others and the time-limit of such trainingclause 6 empowers the appropriate government to provide for the area or limits within which a school in every neighbourhood shall be establisheditem (d) of clause 9 empowers the appropriate government to make rules to provide for the manner of maintenance of records of children up to the age of 14 years residing within the jurisdiction of a local authoritysub-clause (2) of clause 12 empowers the appropriate government to make rules to provide for the manner of reimbursement of expenditure to the schoolsub-clause (1) of clause 14 empowers the appropriate government to make rules to provide for other documents for determining the age of the childclause 15 empowers the appropriate government to make rules to provide for the extended period for admission of a child in a school and the manner of completing his studies if admitted after the extended periodsub-clause (1) of clause 18 empowers the appropriate government to make rules to provide for the authority, the period, the form and manner of making application for obtaining a certificate of recognition of a school other than school established, owned or controlled by the appropriate government or the local authoritysub-clause (2) of said clause empowers the appropriate government to provide for the form, period and the manner and the conditions for issuing certificate of recognitionfurther sub-clause (3) of said clause empowers the appropriate government to provide for the manner of giving opportunity of hearing before withdrawing the recognitionitem (d) of sub-clause (2) of clause 21 empowers the appropriate government to make rules to specify the functions to be performed by school management committeesub-clause (1) of clause 22 empowers the appropriate government to make rules to provide for the manner of preparing school development plansub-clause (2) of clause 23 empowers the appropriate government to make rules to provide for the salary and allowances payable to, and the terms and conditions of, the service of teacherssub-clause (1) of clause 24 empowers the appropriate government to make rules to provide for the duties to be performed by the teachersfurther sub-clause (3) of the said clause empowers the appropriate government to provide for the manner of redressing the grievances of teacherssub-clause (2) of clause 30 empowers the appropriate government to make rules to provide for the form and manner of awarding certificate for completion of elementary educationsub-clause (3) of clause 31 empowers the appropriate government to make rules to provide for the authority, the manner of its constitution and the terms and conditions subject to which such authority shall be constitutedsub-clause (3) of clause 33 empowers the appropriate government to make rules to provide for the allowances and other terms and conditions of appointment of members of the national advisory councilthe matters for which the rules may be made are matters of procedure and administrative details and it is not possible to provide for them all in the bill the delegation of legislative power is, therefore, of a normal character rajya sabha———— a billto provide for free and compulsory education to all children of the age of six to fourteen years————(shri arjun singh, minister of human resource development)gmgipmrnd—4264rs(s-5)—10-12-2008

Parliament_bills

01d8a175-86f2-5dcc-a128-6a117d27d730

bill no xlvi of 2009 the acid (control) bill, 2009 a billto provide for control of sale and distribution of acids in order to prevent the acid attacks on human being particularly women and girls and for matters connected therewith or incidental theretobe it enacted by parliament in the sixtieth year of the republic of india as follows:—1 (1) this act may be called the acid (control) act, 2009 (2) it extends to the union territories onlyshort title, extent and commencement(3) it shall come into force with immediate effect 2 in this act, unless the context otherwise requires,—definitions(a) "acid" means any acidic solution sale and distribution of which is declared by the central government to be governed by or under the provisions of this act(b) "dealer" means a person carrying on either personally or through any other person the business of selling any acid whether wholesale or retail(c) "controller" means the controller of acids appointed by the central government under section 4(d) "prescribed" means prescribed by rules made under this act3 (1) the central government shall, by notification in the official gazette, publish a list of acids to which the provisions of this act shall applycentral govt to publish list of acids towhich this act apply(2) the central government may, at any point of time, may amend the list published under sub-section (1) aboveappointment of controller of acids4 (1) the central government shall, by notification in the official gazette, appoint a controller of acids to control and regulate the sale and distribution of acids in such manner as may be prescribed(2) without prejudice to the generality of the provisions contained in sub-section (1), the controller shall be empowered to,—(a) ban the retail sale of acid to specified persons; (b) prescribe compulsory licences for dealers authorised to sell acid in retail; (c) ensure that the dealers, who sell acids, shall record the sale transactions in such manner as may be prescribed (3) the controller shall be assisted by such number of officers, inspectors and employees as may be prescribed(4) the salaries, allowances and terms and conditions of appointments of the officers and employees shall be such as may be prescribed5 subject to provisions of section 6, no person other than the authorised dealers shall sell or possess any acidauthorised dealers to sell acid6 the controller may, by notification, exempt any bonafide industrial or academic user from the provisions of this actexemptions on use of acids penalties7 (1) whoever contravenes any of the provisions of this act or fails to comply with any direction made under authority conferred by this act shall be punishable with imprisonment for a term which may extend to three years, or with fine, which may extend to fifty thousand rupees or with both(2) a court convicting any person of an offence punishable under this act may order that the whole or any part of the stock of acids in respect of which the offence was committed shall be forfeited to the government and the establishment from which the stock was released shall be sealed(3) it shall be a defence for a person charged with a contravention of any of the provisions of this section to prove that, in relation to matter in respect of which he is charged, he acted in the course of his employment as a servant or agent of another person on the instructions of his employer or of some other specified personoffences by corporations8 where a person committing an offence punishable under this act is a company or anassociation or a body of persons, whether incorporated or not, every director, manager, secretary, agent or other officer or person concerned with the management thereof, shall, unless he proves that the offence was committed without his knowledge or that he has exercised all due diligence to prevent its commission, be deemed to be guilty of such offenceprocedure for appeal1 of 1974| 9 | in all trials for offences under this act or the rules made thereunder, the magistrate ||--------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|| shall follow the procedure prescribed in the code of criminal procedure, 1973, for the trial of | || summary cases in which an appeal lies | || presumption | || of possession | || 10 | in trials under this act, it may be presumed unless and until the contrary is proved, || that the accused has committed an offence under this act or the rules made thereunder in | || respect of any acid preparations for the possession of which he fails to account satisfactorily | || 11 | any person competent to investigate any offence under this act may search any || place in which he has reason to believe that an offence under this act has been, or is being | |power of search and seizure 1 of 1974committed, and take possession of any stock of acid in respect of which the offence has been or is being committed and the provisions of the code of criminal procedure, 1973, shall, so far as may be applicable, apply to any search or seizure under this act as they apply to any search or seizure made under the authority of a warrant issued under that code12 any officer exercising powers under this act or under the rules made thereunder who—vexatious search and seizure(a) without reasonable ground for believing that it is necessary so to do, searches or causes to be searched any house, building or enclosed place or any vehicle, vessel or aircraft;(b) vexatiously or unnecessarily seizes any acidic preparation; (c) vexatiously or unnecessarily details, searches or arrests any person; or (d) commits, as such officer, any other act to the injury of any person, without having reason, believe that such act is required for the execution of his duty;shall for every such offence be punishable with fine which may extend to twenty thousand rupees(2) any person willfully and maliciously giving false information and so causing an arrest or a search to be made under this act shall be punishable with fine which may extend to twenty thousand rupees, or with imprisonment for a term which may extend to one year, or with bothsaving of other laws13 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 actpower to make rules14 the central government may, by notification in the official gazette, makes rules to carry out the purposes of this act statement of objects and reasonsduring the past few years there is sudden spurt in the incidents relating to acid attacks particularly, on women in the country every year many women are killed, maimed, blinded or scared for life by the acid attacks the main and simple reason for this increase in such incidents is that there is no law in the country to regulate the sale of acids as of now, anybody can walk down to the nearby store and can purchase any amount of acid over the counter for less than twenty rupees in many countries, including bangladesh there is an acid control act which regulates the sale of acid and also the way it is produced, stored and transported unfortunately, in our country the acid is carelessly allowed to become a deadly weapon once this weapon is used on any women, the victim goes through a trauma throughout her life as even after many cosmetic surgeries and corrections the scar does not leave besides, there is permanent scar on the mind of the women reminding her of the gruesome incident throughout her life there is a constant demand that a separate law should be in place to punish offenders of acid attacks but at the same time there is also a proposal that the focus of the remedial action should be on controlling the sale of acids, rather than punishing the perpetrators it is, therefore, high time that a law on controlling the retail sale of acids should be framed and the violators should be severely punished however, the bonafied users for industrial, research and academic purposes should be exempted from the purview of such law which shall be applicable to union territories only in view of the jurisdiction of the respective governments on the subjectthe bill seeks to achieve the above objectives hence this billkalraj mishra financial memorandumclause 4 of the bill provides for appointment of controller of acids, officers, inspector and employees by the central government to control and regulate the sale and distribution of acids it is estimated that an amount of rupees one hundred crore would be involved from the consolidated fund of india annually it is also estimated that a non-recurring expenditure of rupees fifty crore will also be involved memorandum regarding delegated legislationclause 14 of the bill gives power to the central government to make rules for carrying out the purposes of the bill the rules will relate to matters of details onlythe delegation of legislative power is of normal character———— a billto provide for control of sale and distribution of acids in order to prevent the acid attacks on human being particularly women and girls and for matters connected therewith or incidental thereto————(shri kalraj mishra, mp)gmgipmrnd—5147rs(s-5)—4122009

Parliament_bills

df7c2d48-5bce-5753-84a4-f3bdb4481eab

bill no xiii of 2011 the constitution (amendment) bill, 2011 a billfurther to amend the constitution of indiabe it enacted by parliament in the sixty-second year of the republic of india as follows:—1 (1) this act may be called the constitution (amendment) act, 2011short 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 24 of the constitution, the following article shall be inserted, namely:—insertion of new article 24a right to corruption free service"24 every citizen shall have the right to corruption—free service in all offices, organisations, public enterprises, cooperative societies and bodies under the state" statement of objects and reasonscorruption in india is a major concern today corruption is not only in government department but is prevalent in public life the economy of india is under the socialist inspired policies and subjected to extensive regulation, protectionism and public ownership, leading to persuasive corruption and slow growth an estimated sum of rupees 26,768 crore are extracted from our citizens every year by means of corruption lower strata with lower earnings are hit harder due to corruption a study conducted by transparency international in india found that more than 75 per cent of the people had first hand experience of paying bribe or pedding influence to get a job done in a public office during 2010, india was ranked 87th in 178 countries in transparency international corruption perception index another study on the illicit flight of money from india concludes that india has been drained of $ 462 billion (over rupees 20 lakh crore) between 1948 to 2008 the amount is nearly 40 per cent of india's gross domestic productmany avenues of corruption cannot be dealt with under the prevention of corruption act, 1988 the corruption has down graded our image to such an extent that all our efforts have been nullified and resulted into poor governance characterised by lack of both transparency and accountability it lowers investment and hinders economic growth and human development by limiting access to basic social services as well as the cost of their delivery it also increases poverty, subverts the financial system and undermines the legitimacy of the states the cost of corruption to a nation is very high the spate of corruption scandals that has hit india in the recent past were 2g telecom licence scam, loan bribery scam in grant of corporate loans, alleged tender manipulations in infrastructure and inflating bills for equipment in commonwealth games, 2010 and mumbai's adarsh housing scamcorruption cannot go unchecked it will kill initiatives, industriousness and skill it will develop a lack of sensibility and irresponsibility when we are talking about transparency in administration and freedom of information, augmentation of use of information technology to enable quick and easy access to information and enacting law to protect whistle blower, etc then, it would be much appropriate to talk about prevention of corruption which all go together with this view, it is proposed to amend the constitution to make corruption free service as a fundamental righthence this billr c singh rajya sabha———— a billfurther to amend the constitution of india————(shri r c singh, mp)gmgipmrnd—964rs(s3)—05-08-2011

Parliament_bills

c4d5f7f3-0693-5de5-b097-d29b8078abfa

,,,f; , jh! } iz r ,;~ ~" \ ~ " ,, ~ \ - ' bill no 52 of 1184, the dowry prohibition (amendment) bill, 1984a - 1" 't~~,-, ' " bill to amend the dowry prohibition act, 1961 bb it enacted by parliament, in the thirty-fifth year ,of the republic of india as follows:-1 (1) this act may be called the dowry prohibition (amendment} act, 1984 short title and commencement ',5 (2) it shall come into force on such date as the central government may, by notification in the omcial gazette, appoint - 28 of 1961 2 in section 2 of the dowry prohibition ,act, 1961 (bell-einafter refer~ l'ed to as the pr,incipal act) , amend ment of section 2 (a) for the words "as consideration for the marriage of the said 10 parties, but does not include", the words ";'in connection with the marriag~ of the said parties, but does not include" shall be substituted; (b) explanation i shall be omitted 3 section 3 of the principal act shall be renumbered as sub-s<;!ction 15 (1) of that section and,-- - ,amendment of section 3 (a) in sub-section {1) as so renumbered, tor the words "with imprisonment w:~ich m~y extend to six months, or' with fine which may extend to f\ve thousand rupees, or with both", the following shall be substituted, namely:-, "with imprisonment for a term which shall not be less than six months, but which may extend to two years, and with fine which may extend to ten thousand rupees or the amount 5 of the value of such dowry, whichever is more: " provided that the coutt may, for adequate and special-, reasons to be recorded in the judgme,nt, impose a sentence of imprisonment for a term of less than six mtjnths"; ' (b) after sub-section (1) as so renumbered, the following sub 10 section shall be inserted, namely: - "(2) nothing in sub-section (1) shall apply to, or in relation to- ' (a) presents which are given at th~ time,of a marriage to the bride (without any demand having been ~de in 15 that behalf)': i provided that' such presents' are enteroo in a list maintained in accordance' with the rules made under this hct; , (b) presents which are given at the time of a marriage to the brid~groom (without any demand having been made 20 in that behalf): provided that such presents are entered in a list maintained in accordance with the rules made under this act: provided further that where such presents are" made by or on behalf of the bride or any person related to the bride, 25 such presents are of a customary nature and the value ther~-of is not excessive having regard to the financial status of the person by whom or on whose behalf, such presents are given • penalty for' demandinc dowry 4 for section 4 of the principal act, the following section shall be ~o subrtituted, namely:-- ' "4 if any person demands, directly or indirectly, from the parents or other relatives or guardian of a bride or bridegroom as the case may be, any dowry" he shall be punishable, with imprisonment for a term which shallnot be less that} six months, but w"hlch may extend 35 to two years and with fine which may extend to ten thousand rupees: provided that the court may, for adequate and rpeeinl reasons to be mentioned in the judgment, impose a sentence of imprisonment for a t'l!tjnof less than six months", 5 i~ section 6 of the prin~ipal act,-amendment of eectlon 6 (a) in sub-s~tion (1) for the wor~~ "one year", wherever they-!>c~ur, t~ word:; cltb~~' months" !';halj be substituted; (b) for sub-section (2), the following sub-section shall be substituted, namely:-5 , "(2) if any person fails to transfer any property as required by sub-section (1) within the time limit specified therefor, he shall be punishable with imprisonment for a term which shall not be less than sit: months, but which may extend to two years or with fine which may extend to ten'thousand rupees or with both"; (c) after sub-sect'ion (3), t!he folllbwing sub-section shall ~ inserted, namely:-! 10 15 "(3a) where a person convicted under sub-section (2) for failure to transfer any property as required by sub-sec1;ion (1) , has not, before his conviction under that sub-section, transferred such property to the woman entitled thereto or, as the case may be, her beirs, the court shal1, ill addition to awarding punishment under that sub-secttion, direct, by order in 20 writi~, that such person shall transfer the property 'to such woman or, as the case may be, her heirs within such period as may be specified in the order, and if such person fails to comply with the direction within the period so specified, an , amount equal to the value of the property may be recovered from him! as if it were a fine imposed by such court and paid to such woman or, as the case m~y be, her heirs!' 6 for section 7 of the principal act, the' following section shall be subati-25 substituted, namely: - ' tution of smion '1 '7 (1) notwithstanding anything coqtained in the code of criminal procedure, 1973,-2 of 1974 cognizance of o1fences, - (a) no court inferior to that of a metropoutan magistrate or a judicial magistrate of the first class shall try any offence·un - this act; (b) no court -shall take cognizance of an offence w?-~er this act 'except upon- (i) its own knowle,dge or a police report orthe facts which constitute such offence, or 35 (ii) a complaint by the person aggrieved by the offence or a -parent or other relative of such person" or b, any recognized welfare institution or orgarrisation; (c) it shall be lawful' for a metropolitan magistrate or a judicial magistrate of the first class to pass any sentence autho- rised by -this act on any pe!"son convicted of any, offence under this act ~ explanation-for the purposes of this sub-section, "recognized welfare institution or organisation" means a social welfare institution or organisation recognized in this behalf by the central or state government (2) nothing in chapter' xxxvi of the code i>f criminal ptocedure, 1973, shall apply to, any offence punishable under this act' ' 7 for section 8 of the principal act, the following section shall be substituted, namely: -'\ ~ubstitu­tion of section 8 ~ , "8 (1) the code of criminal procedure, 1973 shtll apply to 5 offences under this act as if they were cognizable offences-(a) for the purposes of investigation of such offences; 8l?-d (b) for the purposes of matters other than~ (i) matters referred to in section 42 of that code; and (ii) the arrest of a person without a warrant or without 10 an order of a magistrate ofte)lccs to be cognizablefor certain purposes and to be bailable &nd noncompound-~ble (2) every offence under this act shall be bailable and noncompoundable" at"end· 1j(~nt of ,ec:iol ij 8 in seepon 9 of the principal act, sub-section (2) shall be renumbered as sub-section (3) thereof, and,-15 (4), before sub-section (3) as so renumbered, the following sub-section shal1 be inserted, namely:-/i (2) in partic~lar, and without prejudice to the gener8'lity of the foregoing power, such rules may proide for-(a) the form and manner in which, and the persons by whom, any list of presents referred to in sub-sectipn (2) of 20 section :3 shall be maintained and all other matters connected therewith; and (b) the better co-ordination of policy and action with respect to the aoministration of this act"; !l5 (b) in sub-section (3) as so renumbered, for the words "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately 'following", the words "two ?f more successive sessions, and if, before the, expiry of the session immediately following the session or the successive sessions afore-,said" shall be substituted go statement of objects and reasons 'l'he evil of dowry system has been a maner' of serious concern to every 'one in view of its evel'l4ncreasing and disturbing proj?ortions the legislation on the subject enacted by parliament, ie, the dowry prohibition act, 1961 and the far-reaching amendments which have 'been made to the act by a number of states during the seventies have not succeeded in' containing the evil as pointed out by the committee ,on the stabus of women in india, the educated youth is grossly insensitive to the evil of dowry and unashamedly contributes to its per-,petuation governm~nl has been making various efforts to deal with the problem in addition to issuing instructions to the state governments and union territory administrations with regard to the making of thorough and compulsory investigations into cases of dowry deaths and stepping up anti-dowry' publicity, government referred the' whole matter for consideration by a: joint commit'tee of both the houses of parliament the committee went into the whole matter in great depth and its proceedings have, helped in no small measure in focussing 'the attention of the public and rousing the consciousness of the public against this evil 2 the following observations made by late pandit jawaharlal nehru which have been quoted by the commit'tee indicate the role ,which legislation can play in dealing with the evil:-;'~gis1ation cannot by tself normally solve deep-rooted social problems one has to approach them in other ways too, but legislation is necessary and essential, so that it may give that push and have that educative factor as well as the legal sanctions behind it which helppuhlic opinion to be given a certain shape": the recommendations made by the joint committee of the houses to examiue the question of working of the! dowry prohibition act, 1~61 have been considered keeping in view these observations and after ,taking· into consideration the comments received on the report from the ~tate governme1jts, union territory administrations and the different administrative ministries of the union concerned with the matter one, of the impol'tant r~mmendations of the committee for dealing with cruelty to a married woman' by the husband or the relatives of the husband on the ground of non-receipt of dowry or insufflcient dowry has· already been given effect to by the criminal law (second amendmellt) act, 1983 this act amended, inter alia, the indian penal code to include therein fl' ~visjon fot pw:qshment for cruelty to married women and was aimed at dealing directly with' the problem of dowry suicides' and dowry deaths 3, the j<lint c~mmittee has il"€commended that 'the definition of "dowry" contained in section 2 of the 1961-act should be modified by omitting the expression "as consideration for the marriage" used therein on the ground that it is well nigh impossible to prove that anythin'g given were a consideration for the marriage for the obvious and simple reason that the giver, ie, the parents who are usually the victims would be reluctant and unwilling to set the law in motion the omission of , , t, "ir- "', , the words "i;\s consideration for the marriage" would make the definition not only wide bul also unworkable, for, if these ,words are omitted, anything given, whether before or after or at the time of marriage by anyone, may arnotint to dowry the supreme court has also placed a liberal construction o1'lthe word "dowry" as used' in section 4 of the dowry prohibition act, 1961, relating to demanding dowry in the circumstances, it is proposed to substitute the words "in connection with the ma1tiage" for the words "as consiaeration for the marriage'll instead of omitting ihose words ' 4' section 3' of the dowry prohibition act relating to file offences of giving or taking of dowry is being 'amencied in accordarice with the recommendatiuns of the joint committee to make ,the 'punishment far the offence more st!'ingent au presents given at the time of marriage to the bride and certain types of presents given at the time of marriage to the bridegroom are proposea to be excluded from the purview of the offences under the section however, the recommendations of the committee for exempting the giver of dowry from punishment is not· being given effect to as such exemption may only prove to be counter-productiye 5 section 4 of the dowry prohibhian act relating to penalty for demanding dowry is proposed to be amended to make the punishment thereun'ier more stringent on the lines recommended by the joint com", mittee 6 section 6 or the act is being amended in a~card~nce with the recommendation of -the joint commi~tee, to reduce the time limit within which dowry received in connection with the marriage of a woman by any other person should be restored to the woman from, one year to three months likewh:e, the ,punishment for failure to restore such dowry within the said timeljmit is behlg ~de more stringent'on the lines recommended by the committee under a special provision which is being included in section 6 where a person is convicted for failure to restore the dowry to' the woman concerned within the period ,specifted in the section, the court may, in addition to a)varding runi&'hment, issue a direction requiring him to restore the property to the woman within the period specified in the direction in case of non-compliance with the direction, ~he value at the property would be recoverable from such person as if it were a fine and the amount so recovered'may be paid to the woman concerne!i or, as the case may be, her heirs 7 sections 7 and 8 of the dowry pro1}ibition act are proposed to be amended to give effect to the recommendations of the committee as to cognizance of offence!" under the act and making offences under the act cognizable --8 the bill seeks to achieve the above objects new deuu; the 9th may, 1984 jagannath kaushal clause 8 of the bill seeks to amend section 9 of 'the dowry prohibition act, 1961 relating· to the power of the central govemme'ht to make rules for the purpose of specifying in particular certain matters in respect of which rules may be made under the section these relate to the form and manner in which, and the person by whom, any li~t of presents referred to in suh-section (2) of section 3 shall be maintained and all other matters connect~d therewith and the better co-ordination of policy and action with respect to the administration of the act these are matters of detail· the delegation of legislative power involved is the~ fore, of a normal character i ( i bill "' to amend the dowry prohibition act, 1961 \ ",' , i (shri jclgclnnclth kaushal, minist~r oflaw, justice 4?"d co'i'np4ny ai4irs)

Parliament_bills

3f9ed2a8-0f53-5241-bf5a-7fa4da67fbbb

financial memorandumclause 3 of the bill provides for the setting up of a national commission for natural disaster management, and clause 6 envisages setting up of a disaster management fund the bill, if enacted, will involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of rupees two crore per annum from the consolidated fund of india a non-recurring expenditure to the tune of rupees five hundred crore is also likely to be involved memorandum regarding delegated legislationclause 8 of the bill empowers the central government to make rules for carrying out the purposes of this bill the rules will relate to matters of details only the delegation of legislative power is of normal character

Parliament_bills

f99a3714-c7cb-5ad8-9c70-169a3da1cf61

bill no 48 of 2011 the mega projects (timely completion) bill, 2011 byshri pl punia, mpabillto provide for timely completion of all mega projects and for matters connected therewith or incidental theretobe it enacted by parliament in the sixty-second year of the republic of india as follows:—1 (1) this act may be called the mega projects (timely completion) act, 2011 (2) it extends to the whole of indiashort title, extent and commencement5(3) it shall come into force at once2 in this act, unless the context otherwise requires,—definitions(i) 'mega project' means and includes any project which has been undertaken by the central government either on its own or as a joint venture with any state government or a corporation or a company or a private limited company for setting up of any industry or construction of any dam, irrigation scheme or roads or any communication facility or power project or any other developmental scheme for the welfare of the public in any part of the country or where the major share of the expenses on the project is borne by the central government and where the cost of project exceeds fifty crore rupees;5(ii) 'prescribed' means prescribed by rules made under the actpreparation of list of pending mega project3 the central government shall prepare a list of mega projects pending with allministries and departments of the central government including public sector undertakings under its control104 (1) the central government shall constitute a committee to be known the project monitoring committee (hereinafter referred to as the committee) to monitor the progress of implementation and completion of mega projects(2) the project monitoring committee shall consist of the following:—constitution of a committee to be known as the project monitoring committee(i) the deputy chairman, planning commission who shall be the convener of the committee;15(ii) secretaries of the central ministries of finance, heavy industries and public enterprises, road transport and highways, shipping, civil aviation, power and agriculture;20(iii) any other minister or secretary of the central government or of a state government who may be invited by the convener of the committee to attend the sittings of the committee;(iv) members, as may be deemed necessary, to be nominated by the central government from amongst the persons who are experts in the fields of agriculture, power, water resources, industry, civil aviation, transport and shipping255 the committee shall review the progress of the implementation of all themega projects and fix a target date for completion of each of such projectsreview of the progress of the implementation of the mega projects in the country meeting of the committee6 the committee shall meet once in a month and review the progress of the work ofthe pending mega projects307 the central government shall, on the basis of the recommendation of the committee, release necessary funds for completion of a mega projectcentral government to provide fund for completion of the mega project8 the central government shall ensure timely completion of all mega projects within the time schedule fixed by the committee:timely completion of mega projects35provided that if any mega project is not completed within the time schedule, due to any reason beyond the control of the central government, the central government shall record the reasons therefor9 if any project is not completed within the time schedule, except for the reasons beyond control, the officer-in-charge of the mega project shall be held responsible for the delay and shall be subject to such disciplinary action as the central government may think fit:fixing responsibility for delay in completion of mega project40provided that in case the delay in the completion of the project has occurred on account of lapse on the part of any private company, in the first instance, it shall be punishable with a fine which may extend to rupees ten lakh and in the second instance, its licence shall be cancelledcentral government to lay report on action taken in the house510 the central government shall cause the annual report together with a memorandum of action taken on the recommendations contained therein, insofar as they relate to the central government and the reasons for non-implementation, if any, of any of such recommendations of the committee to be laid as soon as may be after the reports are received, before each house of parliamentpower to make rules11 (1) the central government may, by notification in the official gazette, make rules for carrying out the provisions of this act1015(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 reasonsdevelopment is the buzzword today in emerging india, even as the country resolves to build an economically stronger, more efficient set up which is devoid of bureaucratic delaysmega projects popularly known as infrastructure projects are started with much pomp and show but they are hardly completed in time the estimated cost of projects always overrun for the simple reason that the projects are not completed within the target date in many cases, the escalation in cost of projects result in manifold expenditure and loss to the public exchequer time and cost overruns in projects in the environment of uncertainties, inadequate funding, delay in land acquisition, law and order problems, general escalation in costs, etc are required to be eliminated altogetherat present, there is no mechanism to supervise the progress of the completion of mega projects moreover, for many projects necessary funds are not released by the central government as a result, the projects are held uptherefore, in order to ensure timely completion of all projects, it is proposed to provide a mechanism at the bureaucratic level and also accountability of the executive to the legislaturethe bill seeks to achieve the above objectivenew delhi;pl puniaaugust 1, 2011 financial memorandumclause 4 of the bill seeks to provide for the setting up of a committee to monitor the progress of implementation and timely completion of mega projects most of the members on the committee will be government functionaries, but a few experts in the fields of agriculture, power, etc are to be associated with the committee clause 7 provides for release of necessary funds by the central government for completion of all mega projects 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 twenty thousand crore from the consolidated fund of indiaa non-recurring expenditure of about rupees fifty thousand crore will also be involved memorandum regarding delegated legislationclause 11 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 timely completion of all mega projects and for matters connected therewith or incidental thereto————gmgipmrnd—844ls(s3)—10-08-2011

Parliament_bills

c720c86e-0c92-5be9-b01b-b1c8407d3bf1

the foreigners law (application and amendment) bill, 1962(as introduced in loic sabha on 13m novimbbr, 1962) loj{ sabra icorrigenda ,·mo i 01 lib to nand tile foreigners law (appllcta110n land amendment) bll!l 1962(to be/a"/,uroducetl in lok sgbhg) 1 page 1 at the top for the e:dlltids'biil no1 of 1~2' regtl "bill no 101 of 1962'· the fo'i'eignet" t present apply 2 paae 1 line 6 -for - foreijpis' regtl ·foret year of the 3 p&8" 1 liae 8 - af·r 'who' ,ilaaerr 't' pplicatlon and sbort tid, : 4-page i • lide 17, - af' 'iiiserted' :'iie" 'p' correct lide dum"'- gil pa_ 1 d 2 law for the apdlicadoll , f f or act 16 of !p,o orelgtls 19391ftd 8 and orders act 31 of new delhi; november 12 1962 kgrfikg 21 1884 (sokg) " person who 1946 to cu-, , -was at any taid penodi coduqattang ::' ' " ',' - ~ usiltld': ;,' ~ ion against, tanecfforthe :~~ 823"t&-ap" 12 1 162/11 so '" ' amenclmcnt or ace 3! of ion (z), the 1946 ;~,;"jf~;t~~~(':~ • ,v:""'to\"~'!(;'t'-""""~'~ ,"",la iic "l8't:'l p leq namejy:-"(g) shall be arrested and detained or eonfbaed;"; (as introduced in lor: 8abha) a billto apply the registration of foreigners act, 1939 and the foreigner' act, 1946 to certain persona to whom they do not at present apply and further to amend the foreigners act 1946 be it enacted by parliament in the thirteenth year of the republic of india as follows:-1 this act may be called the foreigners law (application and short litle amendment) act, 1962 s '" z notwithstanding anything contained in any other law for the :ftcatlod time being in force, the provisions of the registration of foreigns 1939ct,: of act, 1939, and the foreigners act, 1946, and of the rules and orders act 31 of de h 1946 to cerma thereunder shall apply to and in relation to any person w 0 taid periodi or either of whose parents, or any of whose grand-parents was at any 10 time a citizen or subject of any country at war with, or conunittlng ,' _, external aggression against, india or of any other country assistldij the country at war with, or committing such aggression against, india, as they apply to and in relation to foreigners as defined· for the purposes of those acts is 3 in the foreigners act, 1946,- ~ (a) in section 3, after clause (f) of sub-section (2), the 1946 following clause shall be inserted namely:-"(g) shall be arrested and detained or confined;"; (b) in section 4- (i) before sub-section (2), the following sub-aection ihall be inserted, namely:-"(1) any foreigner (hereinafter referred to as an internee) in respect of whom there is in force any order s made under clause (g) of sub-section (2) of section 3, directing that he be detained or confined, shall be detained or confined in such place and manner and subject to such conditions as to maintenance, discipline and the punishment of offences and breaches of discipline as the 10 central government may from time to time by order determine"; (ii) for sub-sections (3) and (4), the following subsections shall be substituted, namely:':"'" "(3) no person shall-is (a) knowingly assist an internee or a person on parole to escape from custody or the place set apart for his residence, or knowingly harbour an escaped internee or person on parole, or (b} give an escaped internee or person on 20 parole any assistance with intent thereby to prevent, hinder or interfere with the apprehension of the internee or the person on parole (4) the central government may, by order, provide for regulating access to, and the conduct of person in,-2s places in india where internees or persons on parole are detained or restricted, as the case may be, and for prohibiting or regulating the despatch or conveyance from' outside such places to or for internees or persons on' parole therein of such articles as may be prescribed" 30 ltcpal,dd 4 (1) the foreigners (application and amendment) ordinance, aavidj 1962 is hereby repealed (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, as if this act had commenced on the 26th 35 october, 1962 1 statement of objects and reasonsin view of the present emergency, it is necessary that power - should be available to deal with any person not of indian origm who was at birth a citizen or subject of any country at war with, or committing external aggression against, india or of any other country assisting the country at war with, or committing such aggression against, india but who may have subsequently acquired indian citizenship in the same manner as a foreigner it is also necessary to take powers to arrest and detain or confine these persons and the nationals of all such countries under the foreigners act, 1946, should the need arise 2 since the parliamen·t was not in session and immediate action had to be taken in the interests of national security, an ordinance called the foreigners law (appl1cation and amendment) ordinance, 1962, was promulgated on the 30th october, 1962, to take the above powers the object of the bill is to convert this ordinance into ad act of parliament new dzlrr; lal bahadur the 7th november, 1962 it u proposed to amend the foreigners act, 1946, to take powers to "arrest arid detain or conflne foreigners where such action becomes lieceisary during the present emergency as 'foreigners' is a union mbjeet'all expenditure incurred in connection with such detention 'etc, oj 'foreigners will be met from the consolidated fund of india it is dot possible to anticipate the order of expenditure as it will depencl on several uncertain factors including the number of foreigners who may have to be detained the estimates of the expenditute f;tll, however, be placed before parliament in the form of supplementary demands during tlie current financial year - - - 3 (1) the central government may by order make provision,:r:c either generally or with respect to all foreigners or with respect to 0 any particular foreigner or any prescribed class or de~ription of foreigner for prohibiting regulating or restricting the entry of foreigners into india "or their departure therefrom or their presence or continued presence therein (2) in particular and without prejudice to the generality of the foregoing power, orders made unclerthis section may provide that the foreipr-(4) iduill not enter india, or shall enter india "only at such times and by such route and at such port or place and subject to the observance of such conditions on arrival as may be prescribed; (b) shall dot depart from india, or shall depart only at such times and by such route and from such port or place and subject to the observance of such conditio!l$on depl11"ture as may be prescribed; (c) shall not remain in india or in" any" prescri~d area therein; (cc) shall, if he hal been required by order ldlderthls section net to remain in inaia, meet from any resouwas at his diposal the cost of hi removal from india and of hi maintenance therein pending such removal: (el) ·aball remove himelf to, and remain in such area in india as may be pl"8iicribecl; (e) shad eomply with such eonditiods a ma,be presertbed or tpeeffted-(i) requiring him to reside in 8 p81"tieu1ir plaee; (u) imposing any restrictions oft his moyedletlts; (iii) requiring him to furnish such proof of his identity and to report such particulars to "811& luth6rtty hi" such manner and at such time and place '81 may be prescribed or spedft ; (iv) requiring him to allow his photograph and fttlger impressions to be taken and to furnish speeimens of h;'" handwriting and signature to such authority and at such time and p'lace as may be prescribed or specified: (~) requiring him to submit himself to such medical examination by such authority and at such time and place as may be prescribed or specified; (vi) p'rohibiting him from association with person!l of a prescribed or specified description; (vii) prohibiting him from engaging in activities of a prescribed or specified description; (viii) prohibiting him from using or possessing pres cribedor specified articles: (~) otherwise regulating his conduct in any suell particular as may be prescribed or speeifted: (f) shall enter into a bond with or without sureties for the due observance of, or as an alternative to the enforcement of any or all prescribed or spe~ified restrictions or conditions; and may make provision for -any matter which is to be or may be prescribed and for such! incidental and supplementary matters as may, in the opinion of the centr~l government be expedient or necessary for giving effect to this act , , (3) any authority prescribe<j m this behalf may with respect to any particular foreigner make orders under clause (e) or clause (i) of iumeetion (2) " c (1) - - - - - - - (2) ~y foreigner (hereinafter referred to, a~ a person on parole) in respect of whom there is in force 8ft order under clau!lp (e) of sub-sectlon (2) of sectlon3 requiring him to reside at a place bet apart for the residence under supervision of a' number of foreigners, shall while residing therein be subject t() such conditions as to' maintenance, discipline· and ,the, punishment of offences and breaches of discipline as the: central gov~~ment may from time to time by -order ·"deteinitne ' (3) no person ·sh81l-(ell 'knowingly assist a person "on parol~ \q escape from tm place set apart for his residence or knowingly harbour any !luch person or ' " - ,(b) give a person on parole ~ assistance with inteut thereby to prevent, hinder or interfere with the apprehension of such person (4) the central government may, by order, provide for regulating access to, and the conduct of persons in, places where persons on parole are restricted, and for prohibiting or regulating the despatch or conveyance from outside such places to or for such persons therein of such articles as may be prescribed - - - a bnl to apply the registration of foreigners act, 1939 and the foreigners act, 1946 to certain persons to whom they do not at present apply and further to amend the foreigners act, 1946 the president has, in pursuance of clause (3) of article 117 of the constitution of indh, recommended to lok sabha the consideration of the bill mn kaul, secretary -(shri 1al baiujdur shastri, minister 0/ home affairs)

Parliament_bills

d2bc49f0-317d-5022-a760-22807b8ffe18

bill no 82 of 2010 the high court at calcutta (establishment of a permanent bench at murshidabad) bill, 2010 by shri adhir ranjan chowdhury, mp a billto provide for the establishment of a permanent bench of the high court at calcutta at murshidabadbe it enacted by parliament in the sixty-first year of the republic of india as follows:— statement of objects and reasonsthe demand for the establishment of a permanent bench of the high court at calcutta in west bengal is pending for more than three decades the jaswant singh commission, appointed by the central government, recommended murshidabad as the place where a permanent bench of the high court at calcutta should be located even then the said bench has not yet been established and it is causing despair among the people of west bengalthe high court at calcutta is heavily burdened and about five lakh cases are pending in that high court the infrastructure available at high court at calcutta is inadequate to handle such large number of cases the delay in disposal of cases is resulting in hardship for the people living in west bengal people of west bengal have to suffer on account of non-establishment of a permanent bench at murshidabada permanent bench of the high court, if established at murshidabad, would go a long way in giving much needed relief to the citizens especially belonging to the economically weaker sections living in the districts of murshidabad, nadia, malda, bardhaman and birbhum the bill, therefore, seeks to establish a permanent bench of high court at calcutta at murshidabadhence this billnew delhi;adhir ranjan chowdhuryjuly 12, 2010———— a billto provide for the establishment of a permanent bench of the high court at calcutta at murshidabad————(shri adhir ranjan chowdhury, mp)gmgipmrnd—3266ls(s3)—03-08-2010

Parliament_bills

8ceac696-9c6a-5a62-8036-5d2fdfb95e9b

bill no 62 of 2016 the maintenance and welfare of parents and senior citizens (amendment) bill, 2016 by dr boora narsaiah goud, mp a billto amend the maintenance and welfare of parents and senior citizens act, 2007be it enacted by parliament in the sixty-seventh year of the republic of india as follows:—2 after chapter ii of the maintenance and welfare of senior citizens act, 2007, the following chapter and sections thereunder shall be inserted, namely:—insertion of new chapter iia "chapter iia the national commission for senior citizens518 a (1) the central government shall, by notification in the official gazette, establish a national commission for senior citizens, hereinafter referred to as the commission, for carrying out the purposes of this actestablishment of nationalcommission for seniorcitizens(2) the commission shall consist of a chairperson, vice-chairperson and three other members to be appointed by the central government in such manner as may be prescribed10(3) the commission shall have the power to regulate its own procedure 18b (1) the commission shall—function of the commission15(a) investigate and monitor all matters relating to the safeguards provided forthe senior citizens under this act or the constitution or under any other law for the time being in force or under any order of the central government;(b) evaluate the working of safeguards provided under this act; (c) inquire into specific complaints with respect to the deprivation of rights and safeguards of the senior citizens;20(d) participate and advise on the planning process of socio-economic development of the senior citizens and evaluate the progress of their development under the central government and state governments;(e) present to the central government annually and at such other times as the commission may deem fit, reports upon the working of safeguards provided under this act;25(f) make recommendations as to the measures that should be taken by the central government or the state governments for effective implementation of those safeguards and other measures for the protection, welfare and socio-economic development of the senior citizens; and(g) discharge such other functions in relation to the protection, welfare and development and advancement of the senior citizens as may be prescribed30(2) the central government shall cause all such reports, as are presented to it under clause (e) of sub-section (1), 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 non-acceptance, if any, of any of such recommendations35 40(3) 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 state government concerned and the state government shall cause such report 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 that state and the reasons for the nonacceptance, if any, of any of such recommendations| powers | of ||----------------------------------------------------------------------------------------|-------------------------------------------------------------------------|| commission | || 18c | the commission shall, while performing its functions under section 18b, || have all the powers of a civil court trying a suit and in particular in respect of the | || following matters, namely:— | || 45 | || ( | a || 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 or office; (e) issuing commissions for the examination of witnesses and documents; and (f) any other matter which may be prescribed518d the central government and every state government shall consult the commission on all major policy matters affecting senior citizens"central and state governments to consult the commission statement of objects and reasonsthere has been a steady rise in the population of elder persons in india the number of elder persons has increased from 198 million in 1951 to 1038 millions in 2011 the projection indicates that the number of persons above sixty years of age in india will increase to 11610 millions in 2016, 14320 millions in 2021 and 1732 millions in 2026 further, as per the united nations projections on old age population in india, the overall population in india by the year 2050 will grow by 55% but more alarmingly, the population of people of the age of sixty years and above will increase by 326% and those in the age group of eighty and above by 700% which is the fastest growing group continuous increase in life expectancy means that more people are now living longer ensuring that they not merely live longer, but lead a secure, dignified and productive life, which is a major challengethe traditional norms and values of the indian society laid stress on showing respect and providing care for the aged however, in recent times, society is witnessing a gradual but definite withering of the joint family system, as a result of which a large number of parents are being neglected by their families thereby exposing them to lack of emotional, physical and financial support these older persons are facing a lot of problems in the absence of adequate social securitythe situation of older persons was highlighted for the first time at the world assembly on ageing in 1982 in vienna wherein international plan of action on ageing was adopted it served as an international blue print for development of policies and programmes on ageing later, the united nations principles for older persons were adopted by general assembly resolution 46-91 on 16th december, 1991 the following are the five principles which the central and state governments are encouraged to incorporate into national programmes wherever possible:—(i) independence: older persons should have access to food, water, shelter, clothing, health care, work and other income-generating opportunities, education, training and a life in safe environment(ii) participation: older persons should remain integrated into community life and participate actively in the formulation of policies affecting their well-being(iii) care: older persons should have access to social and legal services and to health care so that they can maintain an optimum level of physical, mental and emotional wellbeing this should include full respect, dignity, beliefs, needs and privacy(iv) self-fulfillment: older persons should have access to educational, cultural, spiritual and recreational resources and be able to develop their full potential(v) dignity: older persons should be able to live in dignity and security, be free of exploitation, physical or mental, and be treated fairly regardless of age, gender and racial or ethnic backgroundthe national policy on older persons was announced by the government of india in january, 1999 though the policy had several features like state support to ensure financial and food security, health care, shelter and other needs of older persons to improve the quality of their lives, the implementation has been rather tardy and there is no coordination mechanism to effectively implement the policythe second world assembly on ageing was held in madrid in 2002 where madrid international plan of action on ageing (mipaa), 2002 was adopted and endorsed by the general assembly the plan has inspired the development of national and regional plans and provided an international framework for dialogue on ageing the government set up a committee under the chairmanship of dr (smt) v mohini giri to draft a new national policy on senior citizens, which submitted its report on 30th march, 2011, but the policy is yet to be finalized and implementedwith a view to ensure the well-being of senior citizens, by strengthening their legitimate place in society and extending support for financial and food security, healthcare, shelter, equitable share in development, protection against abuse and exploitation and fulfillment of other needs, there is a necessity for setting up a national commission for the senior citizensthe bill, therefore, seeks to amend the maintenance and welfare of parents and senior citizens act, 2007 with a view to establish a national commission for senior citizens for the protection and welfare of senior citizenshence this billnew delhi;boora narsaiah goudfebruary 8, 2016 financial memorandumclause 2 of the bill seeks to provide for constitution of the national commission for senior citizens the bill, therefore, if enacted would involve expenditure from the consolidated fund of india at this stage, it is not possible to give the exact amount to be incurred however, it is estimated that a recurring expenditure of about rupees one hundred crore will be involved per annum from the consolidated fund of indiaa non-recurring expenditure of rupees fifty crore is also likely to be involved memorandum regarding delegated legislationclause 2 of the bill empowers the central government to appoint the chairperson, vice-chairperson and three members of the national commission for senior citizens in such manner as may be prescribed by rules made under this act as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto amend the maintenance and welfare of parents and senior citizens act, 2007————(dr boora narsaiah goud, mp)gmgipmrnd—4409ls(s3)—03-03-2016

Parliament_bills

49cdf09c-6a40-5c56-b48f-e4c7a899070e

1lte appropriation (vote on account) bill, ,1963 ·a· billto prooide for the withcita1d4l of certain sums from and out of the c01uolid4ted fund of india for the services of a part of the financial yeat 1963-64 bj: it enacted by parliament in the fourteenth vear ~ the relmlbuc of india as followl:-1 this act may be called the appropriation (vote on account) short title act, 1813 s z from and out of the consolidated fund of india there may be withdrawal withdrawn bums not exceeding those specified in column 3 of the ~~ ~:47 84 000 scheduleamounhft19 in the as_te to the iwll of one thousand and frc:m ad out ' '-&6 -----f th c eighteen erores, forty-seven lakhs and eighty-four thouj8dd l'upe!iei did:ted o;udd towarcla defraying the several charges which will come in co\u'iie of of india for the ii uldal 10 payment during the financial year ~963-64 1~3-64 ,ear 3 the sums authorised to be withdrawn froim and out of the con- appro ,lion iolidat4ki fund by this act shall be appropriated for the services and purpehi expreued in the sc;heciule in relation to the aid year 2 3 i " servicca and p1uposes sums not cxceedina no , vote - total i -voted ~rr: by parliament conaoudated pund i ra 10 6,37,000 a 18066,000 ri ri midiiu)' of cojiuiici'ce add 1dd1llll7 ' ',37,000 - iddultl'iea 1,80,66,000 salt 5,ao,ooo ~ "ao,ooo is 7,9oaqoo commercial intellijence and stadadca 7,90,000 4 , 30,91,000 adler revcnue bxpeddituft of che midlttryofcommerce and ind1utry 3°,91,000 6 mlaiatry of community develop ment and co-operatlon , ~,44,ooo 2,44,000 7 community development protecta, national bxtenlion service and co-operatlon 32,96,000 32,96,000 8 ministry of defence 4,51,000 4,'1,000 ~slsooo defence services-effective 60,28,89,000 ,:1,000 9 1,'7,54,000 defence servicca-non-effective 1,57,,0,000 4tfih 10 ii mlnlatry of economic and defence co-orcl1aation 1,40,000 1>40,000 12 suppliea and disposals 116,80,000 a6t8o,coo 30 13 other revenue bxpenditule of the midfau'j of bconomle and j)cfencic co-ordfdatiod 4,74,000 47,000 m1ajitryofeduealion ],67,000 14 367,000 1, 1,4042,000 education 14°41000 " us other revenue e~iture of the mlniltry of ueation, ~59tooo aot59,ooo 17 1,14,09,000 tribal areas 1,14,09,000 , , sw'di not exc:eedid, seryices add purjioiei , no voted by char~ of parliament od total , vote codlolidated fudd -ri ri ai 18 nap wu-~daana area 5044000 ,omooo 19 bxtemal affain 1",0,65,000 149,65,000 , i 0 20 slateof poddicberry 313,-000 ,139,000 as didra add nqar havell area 117,000 1 • 17p1» 22 goa, daman add diu ''''s,ooo ,1"000 other revenue bxpeaditure : 23 i , of the midistry of external a1i'airs 40,23,000 ""'23,000 24 ministry of finance 15,62,000 156:a,ooo 25 c\litoms 3480,000 4000 ,if,ooo 26 union excise duties 87,,8,000 5,000 ,83,000 27 taxes on income including cor-20 poration tax, etc 57,36,000 12,000 57 ·,000 28 stamps 25,38,000 2s,38~ 29 audit 1,09,26,000 1,11,000 11111,000 30 currency add coinale 77,60,000 7760,000 31 mint 21,04,000 21,oftooo 2 s 32 kolar gold mines '46,1,000 4651000 33 pension and other retirement bcnefill i 8875,000 236000 91 6,000 34 territorial and political pensions 1,,1,000 i " 191,000 3s opium 1>4,,03,000 i 2047j03,oc1d 3 0 36 other revenue expeaditure of tbe midiltryof finakc 73',30,000 7"3°000 plandiq commission 7,94,000 7'",000 37 38 gralltl-in-aid to smea 12,78,g9,ooo 1116011,000 a"al,&t,ooo 3 , 39 mieccuaneo\ll adjustmenll between the cedtraland state goveinmentl 2,09,000 2otooo 40 pre-partition payments 79,000 6,01,000 114,000 - clraroiid-i"urest cjfi debt iiiid -to 0"'" oijii~ iiiiil rldll&fimt 229,,1,,600 22,9367,000 or~ofo6t no sums not exceeding of scrvklei and purposc:a v ote voted charged by on the total 5 parliamedt consolidated fund -ri ri ri 41 mmutryoffood add agriculture 686000 686,000 42 airiculnue · 266'5000 266:5,000 10 43 aaricahural reacarch · 4310,000 4310000 4-4 aaimal huibaddry · 8,06,000 806,000 45 forat 888at1o , iuooo 46 other revenue bxpeaditurc of is the midiatry of foodaacl 26497000 2is s94ooo alriculture 97000 47 cltty of health · 161000 [1,6j,ooo 4' cal and public health · 8:5430000 s5a3,ooo 49 other ~ue expedditure of 20 the ministry of health - 562,000 , 562,000 so ministry of home mairs · 37,01,000 37,01,000 ;1· cabinet · · 379000 379,000 s2 zonal cowl s - 20,000 " 20,000 53 administr&lljl of justice 25,000 174,000 ,lat,ooo , police , 13467,000 " 1,3467,000 25 ss cediui - · · 779,000 779,000 56 statiatica · isb9jooo 1:5,89,000 51 privy pune and allowancle8 of iddian ruicn , , 134,000 1~701000 1,28,3s,ooo s8 dcib1 1,6:53000 1,6,56,000 30 · njoo s9 himlc:bal pndeah ' 92,d4,ooo " p04,ooo 60 andamad aod nkobar island, 24061,000 24f6i goo 61 madipur , , 37,68000 , 37,61,000 ~ tripura 6916,000 , 6916,000 6~ laqcldivc, minicoy add 3s aaundivi iiladda 229,000 " 229,000 64 other revenue bpenditure of i 26,24,000 \ tbe mlaiatryofhomeaifairs 26,24s000 no of 5 vote scrvic:cs·and purposes voted by cbaried on the tow pailiamedt couiohdatcd f1idd ri 6s ministry of information and broadcutina - •• 66 broadca~ - - 10 67 other revenue expeadituroof the ministry of iaformmon and broadcutina - - 68 ministry of iniption -power - - is d9 multi-purpose river schema - 70 other revenue expendjlllre of the ministry 'o( lnipdon and power - - - 71 ministry of labour and em-20 ployment •• ,2 chief inspector of mines 6860,000 73 labour and employmadt 7 other revenue expeddi1ure of the ministry of labour and 2s bmployment 7' ministry of law - 77 other revenue i!xpejlditure of the ministry of law - 207000 30 ,ministry of mines and fuel - 80 other revenue bxpenciiture- of the ministry of mines and puel - - 35 sxlpao 8i ministry of s~tlflc: reseuc:b and qaiauai a1fain" - 311•000 9z4tooo loolopdo 83 smvey of india - z,32,ooo botanic:il survey - 1,6,,000 40 8s zoolopctsurvcy':: - 86 sc:ientific kesearc:ij and cultural affain - - - 1 2 3 no sum not exceedinl of seryicea and purpoaes gte voted by chaqed on the tow parliament codiolidated fund v 5 -ri rs ri 87 other revenue bxcture of the ~of cientific re-iciu'cb and tural a88in - 4,72,000 4,72000 10 88 midiatry of steel and heavy idduitria - - - 2,c5o,ooo 2,60,000 89 other reftnue &penditure of the midiatry of steel and heavy laduitria - - - 2,s7,6o,«1o 2,57,60,000 ,0 midiatry of trldlport and coaududic:iiciodi · · 8,52,000 8,52,000 91 meteorololy · 17,61,000 17,61,000 92 ccdtnl roid fund · · 36,25,000 36,25,000 93 commuaic:adodi (inc1udlq national highwaya) - - 61,49,000 6149,000 20 94 mercaotllc marine · · 830,000 830,000 -95 ljahtbouses and llahtahlpi · 9,2/a,«10 920,000 96 ayiatiod · 4595,000 4595,000 91 0yeneu communicatiodi ser-' vb · · 11,66,000 1166,000 2s 98 other revenue ~ of the ministry of rldlport and communicitiodi • - - a7>40,ooo 27>40,000 30 99 iddiid poets and t~piu ~t (iiicludida ork-7,97,26,000 ins bxpenaa) - - 7,97,21,000 5000 100 pam and teiearapba dividend to geuenl ileyenuci add appropriatiodi to raerve fundi 166>43«10 16643,000 35 101 ~orb, houaidaldd re 011 7>47000 7>47000 102 public works · · · a,87s40ooo z,6booo 280t22ooo 103 sladodery ad pddtiaa · 8118,000 '81,18000 ~04 bxpeaditure on diipiiced '70006,000 penodi · · 69,99,000 7,000 105 other lleyenue r=ditare of the midiauy of orb houe-6,f6000 6,46,000 ida and rcb1biliudon · 10& department of atomic bacraj· - 131,000 1,31000 ---45 suidi not cxceedfdi ---1·-------------------1---------------------------no of v~ voted bj parham_ total c;haraed od th1 co=atcd --~--------------------~--------~~--------~--------ri ri ita ic7 atomic bnei'ly ruearc:h 7o&f,ooo los d~ent o~parl~en~ 8,02,000 10 109 lot sabha 110 other revenue bzpendjture lot sabba - - of rajya sabha iii ciwtobd-sttut hflllulrdld and aiiwnmcu 0/ tm prwiiiat - 10,000 112 secretariat of the vice-president awtobd (mima pu61ic smtic cortmtissidri - - ~ 113 capital outlay ohhe midiltry of commerce and i~u1try - 2,66,000 114 capital outlay of the ministry of community development and qloperation - 1,ijooo 2s ii, defence capital outlay 8000 8000 i j6 capitll outlay of the ministry of economic and defence c0-ordination - - 30 11 7 cac'tal outlay of the minibtry of ucadon - 13000 lib capital outlay of the ministry of external af(ain - 1i9 capital outlay on the india security pre - 3s ljo capi~ outlay on currency and colnlle , - 121 capiw outlay od mints j u capital outlly on kolar gold mines 10000 40 123 commuted value of pen lions - 124 : other capital outlay of the ministryofplnance - - i -no swns not exceeding of sertjea lad pqrpohl vote voted by i charged on the total pw1iament consolidated 5 fund - iji ri ri ri 125 ca,ital outlay on grants to tatel for development, , 2,04,82,000 %,04,ra,ooo u6 xoa and advancea by the 10 central government 19,54,50,000 tlslll9111:1,ooo 64,~3,'l,ooo oimoid-r,jllllymm, 01 dti, 6,bti,'o,dd,ood 6,84,80,00,000 121 capital 0ut1a, on poresta 83,000 83,000 i purchaae of poodgraina 29,13,00000 10,000 29,13,iojooo u9 other capital outlay of the 15 mlniltry ofpood and aliicul-,,,,~,ooo ture 5,47,9$,000 r,o"o 130 capital outlay of the miniltry of health 77 6,000 77>46;000 131 capital o"ay of the minitry 20 of home afi'ain 6,u,ooo 6,11,000 132 capital oadar of the mhliatry of infonnanon and broadcasting 24,80,000 24,80,000 133 caliral o~y on multipurpote 25 iver schemel 85,72,000 8',72,000 134 other capital outlay of the miniltry of irription and power 1,51,ss,000 1,51,,,,000 135 capital outlay of the miniatry of 30 labour and employment, 7,000 7,000 136 ~10utlayof~e midiatrjof ' ea add puel 4,36,98,000 4,3698,gioo 137 calltal outlay of the mmia'&:il , cientfftc research and -35 rural al(ajra 2,,62,000 2562,000 11- ~ltal outlay or the miniatry of teel and heavy idctustrfoe - 11,91,24000 u!ii~,ll4,ooo 139, cpital outlay on iloads 5,1927000 ,,19,27,000 140 (mjta1 otalay on porta 58,53000 ,8,53000 40 141 capital 0utia7 on civil a vlatloo - 3° 000 ,00 30,50,000 , s no s\llds not exceeding of servicel and purpoiei voce voted by qwpclonthe total ' parhament consolidated fund ri i ri ri 142 other capital outlay of the ministry of transport and communications - 60,52,000 60,52,000 10 143 capital outlay on indian poats and telelp'rpha (not met from 3,22,63,000 revenue) • 3,22,63000 " 144 capital outlay on public works 66,17,000 so,odo 66,67,000 s 14s delhi capital outlay 65,67000 1,00,000 [66,67,000 146 other capital outlay of the ministry of works, housing and rehabilitation 75,69,000 z,ooo 75,70,000 147 capital outlcthe department of atomic u - - 1,37,20,000 1,37,20,000 grand total 2>47,05,60,000 1,11,p,i4,ddd 10,18>47,84,000 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 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 1963-64 morarji'desai a bill 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 1963-64· the president has, in pursuance of clauses (1) and (3) of article 117 of the constitution of india, read with clause (2) of article 116 thereof, recommended to lot sabha, the introduction and consideration of the bill m n icaul, s:wary - (siwi lima';; desai minilt 0/ f~)

Parliament_bills

da2359ec-2cc9-5c69-9322-abf3bee66cd7

bill no 45 of 2011 the commission for imparting science, engineering and medical sciences education in indian languages bill, 2011 byshri hansraj gangaram ahir, mpa billto provide for setting up of a commission for imparting science, engineering andmedical sciences education in indian languages and for matters connectedtherewith or incidental theretobe it enacted by parliament in the sixty-second year of the republic of india as follows:—(3) it shall come into force on scuh date as, the central government may, by notification in the official gazette, appointdefinitions2 in this act, unless the context otherwise requires,—(i) "indian languages" includes the languages included in the eighth schedule to the constitution; and5(ii) "prescribed" means prescribed by rules made under this act3 the central government shall set up a commission which shall be known as the commission for imparting science, engineering and medical sciences education in indian languages (hereinafter referred to as the commission)setting up of commission for imparting science, engineering and medical sciences education in indian languages4 (1) the commission shall consist of the following:—10composition of the commission(i) a chairperson, who shall have not less than twenty years of experience in the field of teaching at university level and in administration, to be appointed by the central government;15(ii) thirty other members having fair knowledge of atleast any one of the languages included in the eighth schedule to the constitution and not less than twenty years experience of teaching science or engineering or medical sciences at the university level, to be nominated by the central government in consultation with the chairman20(2) the salary and allowances payable to, and other terms and conditions of service of chairman and other members of the commission shall be such as may be prescribed(3) the commission shall have its headquarters in new delhi (4) the central government shall provide such number of officers and staff to the commission, as may be necessary for its efficient functioning25(5) the salary and allowances payable to, and other terms and conditions of the officers and staff of the commission shall be such as may be prescribed by the central government5 the commission shall perform the following functions:—functions of the commission30(i) working with the state governments with a view to providing secondary, higher secondary, college and university level education in all science stream subjects in indian languages in all the educational institutions in such manner as may be prescribed;(ii) giving such assistance as may be prescribed to all institutions imparting education in technological, engineering and medical sciences with a view to provide such education in indian languages;35(iii) causing the preparation of syllabi of all science stream subjects at all levels of education in indian languages in consultation with universities and institutions providing engineering and medical education and such other experts as it may deem fit;40(iv) causing the preparation of glossary of 'technical terms' of all the subjectsrelating to science, technology, engineering and medical sciences in the indian languages;(v) organizing seminars and workshops inviting suggestions from expertsand such other persons including general public to ensure the high standard of technical, engineering and medical education in indian languages6 one year after the commencement of the act, it shall be the duty of government of every state to impart technical, engineering or medical science education in the official language of the state or in any of the indian languages spoken by majority of the people in the state:state governments to impart technical, engineering or medical science education in the official language of the state5provided that any student studying in any of the institutions imparting technical,engineering or medical sciences education may also continue to pursue his studies in a language in which he was receiving instructions before the commencement of this act7 the central government shall, after due appropriation by parliament by law, provide adequate funds for the implementation of the provisions of the actcentral government to provide funds108 the provisions of this act shall be in addition to and not in derogation of any otherlaw, for the time being in force, regulating any of the matters dealt within this actact not in derogation of other laws power to make rules9 (1) the central government may, by notification in the official gazette, make rules for carrying out the purpose of this act15 20(2) every rule made under this act shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both the houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule statement of objects and reasonsmother tongue is the best medium of expression our thoughts are best expressed in our mother tongue and it plays an important role in our upbringing therefore, if the medium of instructions for imparting education in schools and colleges is the mother tongue, it will enable the students to obtain better results and to stimulate their cognitive development and ability to study the use of english as a medium of instruction in schools and colleges education was chosen during the british rule and is still being used as a sole medium of instruction in higher education particularly for science subjects but we should not forget that all indian languages have depository of knowledge today, imparting education in english language has become a symbol of so called civilization mother tongue is seen with inferiority and infirmity but, the countries which are on top and leading the world in the areas of development, viz china, japan, russia, germany, etc chose to impart education of science, technology and medical sciences in their mother tongue they are unaffected without introducing english as a medium of instruction in education, instead they have been continuously leading in the field of science and technologyin our country, many languages are spoken and this fact represents our 'unity in diversity' these languages are advance and rich if we intend to become a super power and join the league of such nations, we need to take urgent steps to promote and implement the use of indian languages as a medium of instruction in all subjects not only in schools but also in institutions of higher learning had we imparted education of all basic subjects including science, technology and medical sciences in our mother tongue, we would have made sweeping reforms in our system of educationit is therefore, necessary to promote and impart education of science, technology, engineering and medical sciences in indian languages so that students can learn better in their own language and utilize their potential to the fullest extent moreover, such a step will ensure development of all indian languages and safeguard our heritage the bill seeks to provide for setting up of a commission for facilitating and imparting education including science, engineering and medical sciences in indian languages and for other related mattershence this billnew delhi;hansraj gangaram ahirjuly 15, 2011 financial memorandumclause 3 of the bill seeks to provide for setting up of a commission for facilitating and imparting science, engineering and medical sciences education in indian languages clause 4 provides for composition, salary and allowances to be paid to the chairman and other members of the commission clause 5 of the bill provides that the commission shall perform certain functions like preparation of syllabi of all science stream subjects, preparation of glossary of 'technical terms' of all subjects, organization of workshops and seminar, etc clause 7 provides that the central government shall provide funds to the commission after due appropriation by parliamentthe bill, therefore, if enacted is likely to involve expenditure from the consolidated fund of india it is estimated that an annual recurring expenditure of rupees five hundred crore is likely to be incurred from the consolidated fund of indiaa non-recurring expenditure of about rupees one hundred crore is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of the billas the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for setting up of a commission for imparting science, engineering and medical sciences education in indian languages and for matters connected therewith or incidental thereto————(shri hansraj gangaram ahir, mp)gmgipmrnd—843ls(s3)—09-08-2011

Parliament_bills

96d7e38b-4058-541a-ab47-47afdf29511a

statement of objects and reasonsthis bill is introduced in pursuance of articles 204 (1) and 206 of the constitution read with the proclamation issued under article 356 of the constitution in respect of the state of punjab on the 11th may, 1987 to provide for the appropriation from and out of the consolidated fund of the state of punjab of the moneys required to meet the expenditure charged on the consolidated fund of the state of punjab and the grants made in advance by the lok sabha in respect of the estimated expenditure of the government of punjab, for a part of the financial year 1991-92 manmohan singh president's recommendation under article 207 of the constitution of india[copy of letter no fp 2(134)/b(s)/91, dated the 23rd august, 1991 from shri shantaram potdukha, minister of state in the ministry of finance to the secretary-general, lok sabha ] the president, having been informed of the subject matter of the proposed bill to provide for the withdrawal of certain sums from and out of the consolidated fund of the state of punjab for the services of @ part of the financial year 1991-92, recommends under clauses (1) and (3) of article 207 of the constitution of india, read with clause (2) of article 206 thereof and the proclamation dated the 11th may, 1987 issued under article 356 of the constitution, the introduction of the punjab appropriation (vote on account) no 2 bill, 1991 in and the considera tion of the bill by lok sabha 2 the bill will be introduced immediately after the demands for grants 'on account' for expenditure of the government of punjab for & part of the financial year 1991-92, have been voted

Parliament_bills

ca623684-9d8e-5b20-bec4-368f41a359b1

bill no 13 of 2015 the prevention of influx of foreign nationals into the country bill, 2015 bydr ramesh pokhriyal 'nishank', mpa billto check unauthorised entry of foreign nationals into the country and for their deportation and for matters connected therewithbe it enacted by parliament in the sixty-sixth year of the republic of india as follows:—short title and extent1 (1) this act may be called the prevention of influx of foreign nationals into thecountry act, 2015(2) it extends to the whole of india 2 in this act, unless the context otherwise requires,—definitions5(a) "dependent" includes wife and children of an unauthorised foreign national; (b) "document" includes a valid passport, visa or a travel permit;(c) "prescribed" means prescribed by rules made under this act; and(d) "unauthorised foreign national" means a person who has entered or sneaked into the country without a valid document53 (1) notwithstanding anything contained in any other law for the time being in force, the central government shall, as soon as may be, after the commencement of this act, undertake a survey to identify all unauthorised foreign nationals living in the countrysurvey to identify unauthorized foreign nationals(2) the information so collected shall be made public forthwith through notification in the official gazette104 (1) the central government shall, soon after the survey is over, prepare a list of unauthorized foreign nationals in the country and prepare a phased programme for their deportation to the countries of their origindeportation of unauthorized foreign nationals(2) no unauthorized foreign national shall be allowed to stay in the country on the ground of his long and continuous stay or his having acquired immovable property in the country15(3) no educational facilities, financial assistance or such other assistance, as may be prescribed, shall be provided to an unauthorized foreign national in the country5 whoever knowingly gives shelter to an unauthorized foreign national or conceals the identity of such person shall be punishable with imprisonment which may extend to three years and shall also be liable to finepunishment for giving shelter to unauthorized foreign nationals206 the central government shall take the following steps to prevent entry of unauthorized foreign nationals into the country:—measures to prevent entry of unauthorized foreign nationals(a) proper fencing of the international borders and establishment of adequate number of check points, as may be required, along the international borders of the country; and25(b) putting in place a proper mechanism of monitoring the international borders including sea coastsmaintenance of national register57 of 1955307 (1) the central government shall prepare and maintain a national register containing names and such other particulars, as may be prescribed, of all the citizens who are usually residents of the country since 15th day of august, 1947 and descendants of such persons and citizens of the country as defined in the citizenship act, 1955(2) the central government shall, before the name of a citizen is entered in the register, ascertain the bonafides of that person or his parents(3) the names of unauthorized foreign nationals or their dependents or descendents shall not be entered in the register35identity cards to citizens8 every citizen of the country shall be issued an identity card duly signed by the district magistrate or any other officer, of the central government or the state government, as the case may be, who may be authorised in this behalf by the central government9 the central government shall take necessary steps to—deportation of persons overstaying in the country40(a) detect and deport foreign nationals who came to india on the basis of valid documents but did not leave the country on the expiry of the time limit specified in their documents;(b) publish list of foreign nationals who have over-stayed in the country; and (c) trace such persons and deport them to the countries of their origin57 of 195510 notwithstanding anything contained in this act or the citizenship act, 1955, thecentral government may, on an application made in the prescribed form, grant civil, political and citizenship rights to the nationals from pakistan or bangladesh who were or are compelled to migrate to india due to religious persecution, discrimination, victimisation or intimidationassistance to foreign nationals compelled to migrate to india531 of 194611 the provisions of this act shall be in addition to and not in derogation of theforeigners act, 1946 or any other law for the time being in forceapplication of other laws not barred power to make rules12 (1) the central government may, by notification in the official gazette, make rulesfor 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 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 reasonsthere has been a large scale influx of unauthorised foreign nationals into our country since 1947 the states of assam and west bengal are the worst affected by this unchecked influx of foreign nationals this has put a heavy burden on the country which is already affected by over population the presence of unauthorised foreign nationals in the country has also been a source of threat to the national security and integrity of the countryit is necessary to detect all such unauthorised foreign nationals and deport them to the countries of their origin there is also a need to maintain a national register of all the citizens and to issue identity cards to themthe bill seeks to achieve the above objectivesnew delhi;ramesh pokhriyal 'nishank'december 23, 2014 financial memorandumclause 3 of the bill provides for conducting survey of unauthorised foreign nationals in the country clause 4 provides for a phased programme of deportation of unauthorised foreign nationals to the countries of their origin clause 6 provides for measures to prevent entry of unauthorised foreign nationals clause 7 provides for maintenance of a national register of citizens clause 8 provides for issuing of identity cards to all citizens of the country the bill, therefore if enacted, would involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of rupees one hundred crore per annuma non-recurring expenditure to the tune of rupees fifty crore is also likely to be incurred memorandum regarding delegated legislationclause 12 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 check unauthorised entry of foreign nationals into the country and for their deportation and for matters connected therewith————(dr ramesh pokhriyal 'nishank', mp)gmgipmrnd—4327ls(s3)—09022015

Parliament_bills

7d9977cc-336f-55dc-8d54-db55c88c30f6

lok saiha corrigendum to'y-ib bii-, and cohpany limite:-; (acquisitioli jld tralfsfer of t_ ijdert,al\in gs and 07her prjp3rties) bill, 1980 , (to be/as introdt;ced in l9k sabha) p agp 15, line 1,-for "tranfer" read ii 'i'r at! s-pe r" ~::"';i;l delqi; nqyember 21, 1980 __ _ lartika 30, 1<)02 (saka) the bird and company limited (acquisition and trans fer of undertakings and other properties) bill, 1980 arrangement of clauses chapter i preliminary clauses1 short title and commencement 2 definitions chapter ii alcquisition and transfer of the undertakings of the company and 01' shares held by the company in the specified companies3 transfer to, and vesting in, central government df the under takings of the company 4 transfer and vesting of shares held by the company in the specified companies 5 general effect of vesting 6 central government or the government company not to be liable for prior liabilities 7 power of central government to direct vesting of the undertakings of the company in a government company chapter iii payment of amounts8 payment of amounts to the company and specified companies chapter iv managemen'l', etc, of the undertakings of the company9 management, etc, of the undertakings of the company 10 duty of persons in charge of management of the undertakings of the company to deliver all assets, etc chapter v paovisi01lr relating to employ1z8 of the company11 continuance of employees 12 provident fund and other funds cmapter vi commissioner of payments13 appointment of commissioner of payments 14 payment by the central government to the commissioner 15 certain powers of the central government or government company 16 claims to be made to the commissioner 17 priority of claims 18 examination of claims 19 admission or rejection of claims 20 disbursement of money by the commissioner to claimants 21 disbursement of amounts to the, company ladd po8iesiiion of certain machinery, equipment, etc 22 undisbursed or unclaimed amount to be deposited to the general revenue account chapter vii , muceiwlqous23 act to have overriding effect '24' cdatracts to" cease' tdhave e!ftect wiess tattfied'by the central government or government company , , 1 \l , 25 penal ties , "26 '(!)fft!uctis 'by eompanies , ii - j ~ -', '/,' , 27 protection of action taken in good faith 28 ~$k)n -of: pewars 29 power to make rules 30 power to remove·~o lt_ i' ' __ ' 131 :",l,aad ~snidg j schedule i schbduleil ,; billto provide for the ocquisition and transfer of· t1te underi&kin91 of the, bird and company limited f07' the purpose of· enauring, the _ con«- nuity of production of goods which are vital to the needs of the country and for the acquisit10n crt sharf!! held: by' the bt1d and company limited in the specified companies for the p1t7'poft' cy/ securing to those undertakings the facilities and advantages derived by reason of such shareholding with: -respect to the operation and functioning of those undertaldngs and also to enable the central government to exercise such rontrol over the affairs of the specified ::-ompanies as is necessary to ensure that the affairs crt ~ho,e companies are not mismanaged and for matte1's connected therewith' or incidental thereto whereas the bird and company limited were engaged in the manufacture of eot cranes and other varieties of cranes; polystyrene based eation exchange resin; equipment for fertilizers, oil'reftberies, steel plants, petro-chemical and other industries; tanks and vessels of varioua ehapes and sizes; water treatment equipment and other types of equip-~ ment for the control of water pollution and were also engaged in various other activities; ann whereas the top management of the bird and company limited s had so mismanaged the affairs of that company as to cause heavy losses to the company and had also managed the affairs of the company in a manner prejudicial to the interests of the company and the public interest; and whereas in view of the mismanagement aforesaid, the central 10 government had, in pursuance of the provisions of section 408 of the companies act, 1956, appointed !'ix directors on the board of directors 1 of 1951 of the bird and company limited; and whereas investment of a large amount is necessary for the maintenance and development of the production of the undertakings of the j' company; and whereas it is necessary in the public interest to acquire the undertakings di the bird and company limited to enable the central government to have such investment made and to ensure that the interests of the general public are served by the continuance, by the 2() undertakings of the company, of the manufacture, production and distribution of goods or articles which are essential to the needs of the economy of the country; and whereas the bird and company limited is holding shares in the specified companies which are either engaged in the production, distri- 2s bution or marketing of goods which are vital to the needs of the country or are engaged in providing finance to other companies which are so engaged and it is expedient in the public interest to acquire the sald shares to secure for the undertakings of the company the facilities and advantages derived by reason of such shareholding with respect to the 30 operation and functioning of such undertakings and also to enable the central government to exercise, through such shareholdings, such control on the affairs of those companies as may be necessary to prevent their mismanagement; be it enacted by parliament in the thirty-first year of the republic 3j of india as follows:- chapter i plu!:liminaby1 (1) this act may be called the bird and company limited (acquisition and transfer of undertakings and other properties) act, 40 1980 short title and commedc8-manto (2) it shall be 'deemed to have come into for on the 2:;th day ot october, 1980 z in this act, unless the context otherwise requirel,-deftnitiona (a) "appointed day" means the 25th day of october, 1980 (b) "commissioner" means the commissioner of payments appointed under section 13; 5 1 of 1958 (c) "company" means the bird and company limited, being a company as defined in the companies act, 1956, and having its registered office at chartered bank buildings, calcutta-700001, in the state of west bengal; (d) "notification" means a notification published in the official 10 gazette; (e) "prescribed" means prescribed by rules made under this act; 15 (f) "share" means a share, whether equity or preference, held by the company in the capital of a specified company and includes any such share (lledged by the company with any bank or any other creditor; (g) "specified company" means a company specified in schedule i' , 20 (h) "specified date" means such date as the central government may, for the purposes of any provision of this act, by notification, specify, and different dates may be specified for different provisions of this act; ,, 1 at 1956 _yi (i) words and expressions used herein and not defined but defined in the companies act, 1956, shall have the meanings, resl?ectively, assigned to them in that act 25 m chapter ii acquisition and transfer of the undertakings of the oompany and of sharfs held by the company in the specified companies,-,: 3 on the appointed day, the undertakings of the company and the 30 right, title and interest of the company in relation to its undertakin2's shall, by virtue of this act, stand transferred to, and vest in, the central government -i " i i'ransfer to, and vesting in, central government of the undertakings ot the company c (1) on the appointed day, all the shares h&ld by the compcyjn the specified companies shall, by virtue of this act, stand tl'lljlsferred to, and vest in, the· central government tranlll· and vesting of shares held by the company in the (2) the central government shall be deemed, on and fr&m the appointed day, to have been registered in the register of membem of the 5 concerned specified company as the holder of each share which stands transferred to, and vested in, it by virtue of the pcovisions of sub-section (1) specift~ companie (3) for the removal of doubts, it is hereby declared that the provisions of sub-sections (1) and (2) shall not be deemed to affect,-10 (a) any right of a specified company subsisting, immediately before the appointed day, against the coinl?any to recover from it any sum of money on the ground that the company has not pain or credhed to the specified company the whole or any part of the v::llue of the shares held by it, or on any other gro'und whatsoever; or (by any right of a specified company subsisting, imt:'lediately before the appointed day, against the company to receive an; payments due from the company 5 (1) the undertakfngs of the company shall be deemed to include general effect of vesting all assets, rights, leaseoolds, powers, authorities and privileges, and all 20 property, movable and immovable, including land, buildings, workshops, stores, instruments, machinel'y and equipment, cash balances, cash on hand, reserve funds, investments book debts and all other rights and interests in or arising out of such property as were 'immediately before the appointed dlly in the ownersh'ip poslsession power or control of the 25 company whether within or outside india and all books of account, registers and other documents of whatever nature relating thereto (2) all properties as aforesald which have vested in the central ('rov-emment whether unoer sectinn 3 or section 4, shall by force of such vestin~ be freed and dischar~ed from any trust, obligatfon, mort~a~e ~i) char~e lien and all other incumbrances affecting them, and any attachment, lnjunction, decree or order of any court or other authority restrfcting the nose of such properties in any manner or appo'intin~ any receiver in respect of the whole or any part of such properties shalj be deemed to have been withdrawn 3 (~) everv mortg8~ of anv property which has· ve8ted undet' -this act in the central government and every person holding an,cbarp, lien or other interest in, or in relation to, any suchpl'opprty, shall p,ive, within such time and in such mm"mer as may be t>r~rihed· an intimation to the commissioner of ~u('h mortgage, charge, lien or other 40 interest (4) for the rem ova' of doubts, it i~ hereby dpclared that the mort-~a~e 01 any property referred to in sub-section (3) or any other person holding any charge lien or other interest in, or fn relation to, any such property shan be entitled to claim, in accordrnce with h1s rl'~hts and 45 interests payment of the mort~~e money or other dues, in whole or in part, out of the amounts sr)eclfted in section 8, but no such mort~a~e, char~e, lien or other interest shall be enforceable against any pmperty which has vested in the central government (5) any·'licidc8'jorotker· baijtttanumt'gra&ted to; t,he; onwpany 'inre1a· tion to any 'udd:el'takalg wbitb· has vested':in the central oovemmmt uacier'sect1on3,'at any 1iime>·bef«e·the appointed day and in faroe'illllllediately betre that day, shall' continue to be in' force on and after such , day' -in accordance' with its tenor 'in relation to, and for the purposes of, buch undertaking; and on add fyom· the date of vestingorf such ,undertaking 'wnder section 7, in a government company, that government company shall be deemed to be substituted in such licence or other instrument as if such licence or other instrument had been granted' to sueh govern-10 ment company and such government company shall hold it for the remainder of the period for which that company would have held it under the tenns thereof '(6) if, on' the appointed day, any suit, appeal or other proceelllmg of whatever' nature' in relation to any property which has vested in the is central government, whether under section 3 or under section 4, instituted or preferred by or against the company is pending, the saine shall not abate, be discontinued or be, in any way prejudicially aft"!cted by reason of the transfer of the undertakings of the company or of anything contained in this act, but the suit, appeal or other proceeding 20 may be continued, prosecuted or enforced by or against the central government, or where the undertakings of the company are directed under section 7, to vest in a government company, by or against such company / 6 (1) every liability of the company in respect of any period prior 25 to the appointed day, shall be the liability of the company and shall be enforceable against it and not against the central government, or, where the :undertakings of the company are di,rected, under section 7, to vest in a govermnent company, against such company (2) for the removal of doubts, it is hereby declared that-central government or the government company not to be liable for prior liabilities 3s (a) save as otherwise expressly provided in this act, no liability of the company in li'elation to its undertakings, or in relation to any share held by it in a specified company, in respect of any period prior to the appointed day, shall be enforceable against the central government, or, where the undertakings of the company are directed under section 7 to vest in a government company, against such company; (b) no award, decree or order of any court, tribunal or other authority in relation to the undertakings of the company or in relation to any share held by the company in a specified company 40 passed after the appointed day, in respect of any matter, claim or dispute which arose before that day, shall be enforceable against the central government, or where the undertakings of the company are directed under section 7 to vest in a government company against such company; 45 (c) no liability incurred by the company before the appointed day, for the contravention of any provision of law for the time being in force, shall be enforceable against the central government, or, here the wldertaldngs of the company are directed under section '7, ·to vest'in a government company, against such company' 1 (1) notwithstanding anything contained in, section 3 the centra! government may, if it is satisfied that a government company is willing to comply with such terms and conditions as that government may think fit to impose, direct, by notification, that the undertakings of the company and the right, title and interest of the company in relation 5 ~ to its undertakings which have vested in the central government under section 3 shall, instead of continuing to vest in the central government, vest in the government company either on the date of the publication of the notification or on such earlier or later date (not being a date e8ll'lier than the appointed day) as may be specified in the 10 notification power of central government to direct 'veiit1ng of the undertakinp of the company ina goverh-meat compa, (2) where the right, title and interest of the company in relation to its undertakings, vest under sub-section (1), in a government company that government company shall, on and from the date of such vesting, be deemed to have become the owner in relation to such j 5 undertakings, and 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 ltnd liabilities, respectively, of that government company chapter iii payment of amounts8 (1) for the transfer to, and vesting in, the central government, under section 3, of the undertakings of the company and the right, title and interest of the company in relation to its undertakings there shall be paid by the central government to the company in cash and in the 25 manner specified in chapter vi, an aggre",te amount of rupees two hundred and eighty-three lakhs payment of amounta to the company and jipecifted companies (2) for the transfer to, and vesting in, the central government, under seetion 4, of the shares held by the company in the specified companies, there shall be paid by the central government to the com- 30 pany in cash and in the manner specified in chapter vi, an aggregate amount of rupees twenty-seven lakhs (3) the amount specified in sub-section (1) and the amount specified in sub-section (2) shall carry simple interest of four per cent per annum for the period commencing on the appointed day and ending on 35 the date on which payment of such amount i made by the central government to the commissioner (4) for the removal of doubts, it is hereby declared that the liabilities of the company, in relation to its undertakings, shall be met, in accordance ~th the rights and interests of the creditors of the company, 40 from the amounts due to the company under sub-section (1) and subsection (2) chapter iv management, etc, of the undertakings of the coltpanyt (1) the general superintendence, direction, control and management of the aftairs and business of the undertakings of the company s the right, title and interest in relation to which have vested in the central government under sectic'n 3, shall,-managi; ment, etc • of the undertakings of the company (a) where a direction h<1s been made by the central government under sub-section (1) of section 7, vest, on and from the date specified in such direction, jn the government company specifted therein; 10 (b) where no such direction has been made by the central government, vest, on and from the appointed day, in one or more custodians appointed by the central government under sub-section (2), 15 and thereupon the government ccmpany so specified or the custodian or custodians so appointed, as ~he case may be, shall be entitled to exercise to the e~lusion of all other persons, all such powers and do all such things as the company is authorised to exercise and do in relation to its undertakings 20 (2) the central government may appoint an individual or a government company as the custodian of the undertakings of the company in relation to which no direction :-tas been made by it under sub-seetlod (1) of section 7 (3) the custodian shall receive from the funds of the undertakings 25 of the company s'ueh remuneration as the central government may fix and shall hold office during the pleasure of the central government 10 (1) on the vesting of the management of the undertakings of the company in a government company or on the appointment of a cube todian, all persons in charge of the management of the undertakings of 30 the company immediately before such vesting or appointment, shall be bound to deliver to such government company or custodian, as the case : may be, all assets, books of account, registers or other documents in their custody relating to the undertakings of the company duty of persons in charge of management of the undertakings of the company to deliver all assets, etc (2) the central government may b-sue such directions as it may 35 deem desirable in the circumstances of the case to the government company or the custodian as to the i?owers and duties of such government company or custodian and such government company or oustodian may also, if it is considered nece::;sary so to do, apply to the central government at any time for instr~ctions as to the manner in which the 40 management of the undertakings of the company shall be conducted or in relation to any other matter arising in the course of such management lollt5e(3) the custodian shall maintain an account of the undertakings of the company in such form and manner and under such conditions as may be ~rescribed and the provisions of the companies act, 1956, shall apply 4s to the jludit of the account so maintained as they apply to the audit ot uie accowlts of a company chapter v p~vision relating tqulpwyees of th& companyconti· nuance of em· ployees 11 (1) every employee of the company, employed in connection with any undertaking owned by it, shall, on and from the a}:qohlted day,' become an employee of the centra] government, and where such under-s taking is vested in a government company under this act, beeome, on and from the date of such vesting in such government company, an employee tqereof and shall hold office or service under the central govefnment or the government company> as the case may be, with the same rights and privileges as to ;>ension, gratuity and other matters as 10 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 centcal government or the government company, as the case may be, is duly terminated or until his remuneration and other conditions of service are duly altered by the certral government or the government 15 company, as the case may be (2) notwithstanding anything contained in the industrial disputes act, 1947, or in any other law for the time being in foroce, the tranafer 14 of 1947 of the services of any omcer or other person employed in any under· taking owned by the coltlj?any to the central government or the gov- !lo ernment company shall not entitle' such officer or other employee to any compeosation under this act or any other law for the time being in force and no such claim shall be entertained by any court, trilunal or other authority 12 (1) where the company has established a provident fund, 25 superannuation fund, welfare fund or other fund for the benefit of the provi· dent lund and other funds pe~aon employed in any of the undertakings of the company, the monies relatable to the employee, whose services have become transferred by or under this act, to the centra! government or the government company, shall, out of the monies standing, on the appointed day, 30 to the credit of such provident, t;!lperannuation, welfare or other fund, staftd transferred to, and vest in, the central government or the govemment co~ny, as the case may be (2) the monies which stand transferred under sub-section (1) to the central government or the government company, as the case may 35 be, shall be dealt with by that government or the government company in such manner as may be prescribed chapter vi commissioneji of payments13 (1) the central government shad for the purpose ofdiaburu 40 tiae amounts payable to the company wuler aection 8, by notificatioo, appoint a commissioner of payments appointment of commislioner of paymenu (2~ tbe central government may appoint such other penons as it may thiak it to assist the colltldiasioner add tbere1l)lon the coaamiiiii er may udborise ode or more of such penons allo to exercise auar a7 45 of tiae power exercilawe by him under this act add di&erent _ may be authorised to exereite dijierent pow (9) any person authorised by the commissioner to exercise any of the powers exercisable by the commissioner may exercise those powers in the same manner and with the same effect as if they have been conferred on that person directly by thi, act and not by way of authorisation 5 (4) the saluies and allowances of the commissioner and other persons appointed under this section shall be defrayed out of the consolidated d ef india 14 (1) the central government shall, within thirty days from the specifted d,te, pay, in cash, to the commissioner, for payment to the 10 company the amounts specified in section 8 payment by the central government to the commilsioner (2) a deposit account shall be opened by the central government in favour of the' commisostoner, in the public aceount of india, and even" amount paid under this act to the commissioner shall be deposited by him to the credit of the sai~ deposit aecount and the safd deposit j5 account shall be operated by the commissioner (3) records shall be maintained bv the commissioner in respect of the undert8ktn~ of the companv and the shares held by it in the specifled companies, in relation to which payment has been made to him under this act ' 20 (4) the interest accruing on the amount standin~ to the credit of the deposit account referred to in sub-section (2) shall enure to, the benefit of the company 15 (1) the central government or the government company, as the ca!le mav he, shall be entitlecl to receive up to the !lpecified d::lte, to the 25 exclu!lion of all other persons, rny mnnpv clue tn thp company, or the gnvprnment cnmpany anti realised aftf>r the i'ippointed day, noh1vith-><:tanding that the realisation pertains to a period prior to the appointed '---\ -, day :~~ ,~, ~! certain powers of the central government or government company (2) the central ('nvemment or the government company, af! the 30 case may hp, may make a claim to the commissioner with re~ard to ever" payment made hy it after the appointed day for dis('hal'llin~ any liability of the companv in relation to any period prior to the appointed day: and every such claim shall have priority in accordance with the priorities attachin~, under this act, to the matter in relation to 35 which liuch liability har been discharged by the central government or the government company (3) save as otherwise provided in this a~t, the liabilities ot the company in respect of any tt"l'lnsnction prior to the appointed day, which have not been dis~h~rf!ed an 0r before the specified date, shall be 40 the liabilities of the company t6 every person having n claim rgainst the company shall prefer c;uch claim before the commissioner within thirty daye; from the rpecifled date: ~ claims to be made to the commissioner, provided that if tl!e comn1il'lsioner is latisfied that the claimant was 45 prevented by suftlclent cause from preferring the c1~tm· within the , said period of thirty days, he may entertain the claim within a further period of thirty days and not thereafter priority of claims 1'1 the claims arising out of the matters specified in schedule n shall have priorities in accordance with the following principles, naddely:--s (4) category i shall have precedence over au other"·categories and category ii shall have precedence over category iii, and so on; (b) the claims rpectfied in each of the categories, shall rank equally and be paid in fun but, if the· amount is insufficient to meet such claims in full, the:'v' ~hal1 abate in equa1 proportions and 10 be paid accordingly; (c) the question of' dischm'ging any liability with regard to a matter specified in a lower category shall arise only if 8 surplus is left after meeting all the liabilities specified in the immediately' higher category is examination of c1aims 18 (1) on receipt of the claim:: made under section 16, the commissiotler shall an'ange the claims in the order of priorities specified in schedule ii and examine the same in accordance with such order of priorities (2) if on an examination of the claims, the commissioner is of 20 opinion that the amount paid to !'tim under this act is not sufficient to meet the liabilities specified in any lower category, he shall not be required to examine the claims in respect of such lower category admiasion or rejection df claims 19 (1) after examining the clflims with reference to the priorities set out in schedule ii the commissioner shall fix a certain date on or 2s before which every claimant shall file the proof of his claim or be excluded kom the benefit of the disbursements made by the commissioner (2)' not less than fourteen days' notice of the date so fixed shall be given by advertisement in one issue of any daily newspaper in the 30 english language and in one issue of such daily newspaper in the regional language as the commissioner may consider suitable, and every such notice shall call upon the claimant to ftle the proof of his claim with the commissioner within the time specified in the advertisement (3) every claimant who fails to file the proof of his claim within the time specified by the commfs~!ioner shall be excluded from the disbursements made by the commissioner (4) the commissioner f;hall, after such investigation as may, in his opinion, be necessary and after giving the company an opportunity of 40 refuting the claim and after giving the claimant a reasonable opportunity of being· heard; by order in writing,' admit or ·reject tlie 'claim in whole or in p¥t: d of 1908 (5) the commissioner shall have the power to regulate his own procedure in all matters arising out of the discharge of his functions, including the place or plaoes at which he may hold his sittings and shall, for the purpose of making an investigation under this act, have the same s powers as are vested in a civil court under the code of civil procedure, 1908, while trying 8 suit in respect of the following matters, namely:-(a) the summoning and enforcing the attendance of any witness and examining him on oath; (b) the discovery and production of any document or other iu material object producible afol evidence; (c) the reception of evidence on affidavits; (d) the issuing of any commission for the examination of witnesses (6) any investigation before the commissioner shall be deemed to j 5 be a judicial proceeding within the meaning of sections 193 and 228 of 45 of 1860 the indian penal code and the commissioner shall be deemed to be a civil court for the purposes of section 195 and chapter xxvi of the code 2 of 197 of criminal procedure, 1973 (7) a claimant, who is dissatisfied with the decision of the c01ll-20 missioner may prefer an appeal against the decision to the principal civil court of original jurisdiction within the local limits of whose jurisdiction the registered office of the company is situated: provided that where a person who is a judge of a high court is appointed to be the commissioner, such appeal shall lie to the high court 25 at calcutta, and such appeal shall be heard and disposed of by not less than two judges of that high court 20 after admitting a claim under this act, the amount due in respect of such claim shah be paid by the commissioner to the person or persons to whom such amount is due, and, on such payment, the 30 liability of the company in respect of such claim sha!! stand discharged disbursement of money by the commissioner to claimants 21 (1) if, out of the monies paid to him in, relation to the undertakings of the company, there is a balance left after meeting the liabilities as specified in schedule ii, the commissioner shall disburse such balance to the company disbursement of amounts to the company and possession of certain machinery, equipment, ete 35 (2) where any machinery, equipment or other property, has ves~ed, under this act, in the central government or the government company, as the case may be, but such machinery, equipment or other property does not belong to the company, it shall be lawful for the central government or the government company, as the case may be, to continue to possess such machinery, equipment and other property on 40 , the same terms and! conditions under which they were' possessed by the company immediately before the appointed day undillburled orud-c:aimed amount to be deposited to the general revenue liccount a jwry money paid to the commissioner whichremainmdlbutaed or unclaimed on the date immediately preceding the date on which tile office of the commiaio:ner is finally wound up, shall be transferred by the commissioner, before hi~ office is finally wound up, to the general revenue account of the central government; but a claim to any money , so transferred may be preferred to the central government by the person entitled to such payment and shall be dealt with as if such transfer had not been made, and the order, if any, for payment 01 the claim, being treated as an order for the refund of revenue chapl'er vii miscellaneousact to have overriding e1!ect 23 the provisions of this act shall have 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 or in any decree or order of any court, tribunal 15 or other authority contractl toceue to have et!ect we ratified by the central government or government company 24 every contract entered into by the company in relatlon to the undertakings owned by it which has vested in the central government under section 3, for any service sale or supply, and in force immediately before the appointed day, shall, on and from the expiry of a period of 20 one hundred and eighty days from the appointed day cease to have effect unless such contract is, before the expiry of that period, ratified, in writing, by the central gove-rnment or government company, in which such undertakings have been vested under this a(:t, and in ratifying such contract, the central government or government com- 25 pany may make such alteration or modification therein as it may think fit: provided that the central government or government company shall not omit to ratify a contract and shall ~ot make any alteration or medification in a eontract-30 (a) unless it is satisfied that such contract is unduly onerous or has been entered into in bad faith or is detrimental to the interests of the central government or such government company; and (b) except after giving to the parties to the contract a reasonable opportunity of being heard and except after recording in writ- 35 ing, its reasons for refusal to ratify the contract or for making any alteration or modification therein 25 any person who-penalties (a) having in his possession custody or control any property forming part of any undertaking of the company, or ahy share held 4') by the company in any specified company, wrongfully withholds such property or share from the central government or government company; or (b) wrongnlly obtains posseesion of, or retains any property forming part of any undertaking of the company or wilfully with- 45 holds or fails to furniih to the central government or government 60mpuy or any penon specified by that govenunent 01' govertldlent company, rny document relating to such undertaking or share which may be in his posseision, custody or control or fails to deliver to the ceoual government or government company or any persod specified by that government or government company, any assets, books of account, registers or other documents in his possession, custody or control, relating to the undertakings of the company or any share held by the company in any specified company; or (c) wrongfumy recovers or destroys any property forming part 10 of any undertaking of the company or prefers any claim under this act which he knows or has reasonable cause to believe to be false or grossly inaccurate, shall be punishable with imprisonment for a term which may extend to two years or with fine which may extend to ten th0'us8nd rupees, or i s with both offences by companies 26 (1) where an offence punishable under this act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall 20 be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due 2s diligence to prevent the commission of such offence (2) notwithstanding anything contained in sub-section (1) where any offence under this act has heen conunitted by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, 30 manager, secretary or other officer of the company, such director,· managef, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation-for the purposes of this section,-3s (a) "company" means any body corporate and includes a finn or other association of individuals; (b) "director", in relation to a firm, means a partner in the firm 27 no suit, prosecution or other legal proceeding shall lie against the central government or the custodian of the undertakings of the company or the government company or any oftlcer or other person autho-40 rised' by that government or government company for anything which is in good faith done or intenied to be done under thia act | protec | ||-----------|-------|| tion | of || action | || taken | || in,ood | || fth | |28 (1' the central government may, by notifteatiod, direct that a11 or ; any -of the powers exercisable by it under this act, other than the delegation of powers pow~s conferred by this section and section 29 and section 30, may also 'be >exerclsed by such person or persons as may be specified in' the rwtification (2) whenever any delegation of power is made under sub-section (1), the person to whom su~h power has been delegated shall act under the direction, control and wperv'ision o'f the central government 29 (1) the central government may, by notification, make rules for carrying out the provisions of this act 10 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) the time within which, and the manner in which, an intimation shall be giveit to the commissioner under sub-section (3) of 15 section 5; (b) the form and the manner in which, and the conditions under which, accounts shall be maintained by the custodian as required by sub-section (3) of section 10; (c) the manner in which the monies in any provident' fund or 20 other fund referred to in section 12 shall be dealt with; (d) any other matter which is required to be, or may be, prescribed (3) every rule made by the central government under this act shall be laid, as soon as may be after it is made, before each house 25 of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive 'sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the rule go 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 d:me under that rule 30 if any difficulty arises in giving effect to the provisions ,of this 3s act, the central government may, by order, not inconsi~tent with the provisions of this act, remove the difficulty: power-to remow' diffteut· u,-" provided that no such order thall be made after the expizi' of a period of two years from the appointed day 31 (1) the bird and company limited (acquisition and tranf~r of undertakings and other properties) ordinance, 1980, is hereby repealed (2) notwithstanding such repenl, anything done or any action taken under the ordinance so repealed shall be deemed to have b~en done or 5 taken under the corresponding previsions of this act schedule i [see s:ection 2 (g) ]1 bisra stone lime company limited 2 'b'urrakur coal company limited 10 3 birds trading and investme!lts company limited 4 eastern investmc!1ts limited 5 garuda investments limited 6 karanpura development company limited (including funders' shares) 15 7 kinnison jute mills company limited 1 i i i i i i i having i registered i office at i chartered 8 kumardnubi fireclay ano silica works limited 9 lawrence investments and property company limited 20 10 ondal investments compnn~' limited 11 orissa minerals dcvc]opmcpt company' limited 12 scndra investments cumpany limited 13 birds employees' co-operative society limited 14 becker gray and company (1930) limited >- bank i buildings, i calcutta-i 700001 i i i i j 115 15 karanpura collieries limited-preference shares, having registered office at 11, british indian street, calcutta-700069 16 calcium carbide and chemicals ltd, having registered office at 161/1, mahntma gandhi road, go calcutta-700007 (partly paid) "1 having i registered i office at i dolphin 35 17 holman-climax (rock drills) limited 18 holman-climax manufacturing limited ~ court, 7-~ i middleton i street, i calcutta-j 700016 40 19 patya tea company limited, having registered ot!:ce at 12, dilkusha street, calc'utta-700017 20: the titaghur paper mills company l1mltecs having registered office at 95, park street, calcutta-700016 21 sonak'lnda baling company limited, having registered office in bangia desh 5 schedule ii(see sections 17, 18, 19 and 21) order of priorities for the discharge m' liabilities of the company category l-(a) wages, salaries and other dues payable to the employees of 10 the company (b) arrears in relation to contributions to be made by the company to the provident fund, employees state insurance fund, life insurance corporation premium and any other an-car under any law for the time being in force (excluding gratuity) 15 category ii-principal amount of secured loans advanced by-(i) central government; (ii) state government; (iii) banks; 20 (iv) public financial institutions category iii-principal amount of uns?cured loans advanced by-(i) central government; (ii) state government; (iii) banks; (iv) public financial institutions category iv-(a) any credit availed of by the company for the purpose of carrying on any trading or manufacturing operations (b) any dues payable to the state electricity boards on other government or semi-government institutions for supply of goods or services (c) arrears of interest on loans and advances category v-3-to central ) (a) revenue, taxes, cesses, rates or other dues government, state government and local authqrities, (b) any other loans or duel, messrs bird and company limited was engaged in production of goods vital to the various basic industries like fertilisers, petroleum products, steel, petro-chemicals and power generation production of the company had been going down in the recent years and the company started incurring losses since 1973-74 the company law board, who had received complaints regarding mismanagement of the company came to the conclusion in 1976 that the affairs of the company were being conducted in a manner oppre~sive to the members and prej'udicial to the interests of the company, its employees and the public interest, and appointed under section 408 of the companies act, 1956, five government dire~tors on the board of the company, and subsequently also a managing director the comou'ly law board also ordered an investigation in respect of the company under section 237 (b) of the companies act, 1956 2 appointment of government directors, however, did not improve the functioning of bird and corrpany limited the production continued to decline turnover of the company dropped from rs 1538 crores in 1975-76 to rs 42"3 crof('!; in 1979-80 the accumulated losses increased to rs 568 crores and the liabilities went up to rs 90 crores by march, 1980 the company could not execute orders in time for want of working capital the central government gave counter guarantee to the chartered bank in 1977 on the basis of which the bank could issue guarantees to the company's c'<lstomers up to an amount of rs 10 crore, and also gave guarantees to the industrial reconstruction corporation of india in 1980 for an aggregate amount of rs 115 crores for provision of working capital to the company however, functioning of the company continued to be unsatisfactory and it was not able to generate sufficient funds to finance the production not only the production suffered and losses increased, but the company was finding it difficult to obtain fresh orders from the customers who lost faith in the company's ability to execute orders 1500 employees of the company had not received their full wages :md salaries the undertaking of the company was on the verge of closure; and if it had been allowed to be closed down, it would have adversely affected the production of goods vital to the needs of the country industrial development bank of india had, therefore, prepared a scheme for rehabilitation of the undertaking the scheme required an investment of rs 140 lakhs to be provided by the central government 3 messrs bird and company limited is a leading company in a group of 23 other companies engaged in manufacturing, mining, trading and investment activities while two of the companies are subsidiaries of the company, the other companies in the group are under varying degrees of control of the company through its direct shareholding or by shareholding by the investment companies in the group the company provides marketing and management services to some of the group companies the man'ufacturing companies in the group are engaged in production of goods which are vital to the needs of the country there had been several allegations against the management of some of these companies indicating misuse of the companies, mismanagement, misfeasance or malfeasance the company law board ordered investigations in 1977 under section 237 (b) of the companies act, 1956, in respect of some of these companies four of the companies have already been nationalised management of two of the companies has been taken over under the provisions of the industries (development and regulation) act, 1951 it was in the public interest to acquire the company's share in the group companies t') secure for the undertakings of the company the facilities and advantt',ges derived by it by such shareholding and to enable the central govt!rnment to exercise such control on the affairs of th~ companies a3 may be necessary to prevent their mismanagemen t 4 in view of the circumstan'ce'~ explained above, the central government decided that it would he in the p'ublic interest to acquire the undertakings of the bird and c:)!npany limited, its investments in its two subsidiary companies and share: held by the company in the other group companies the bird and company limited (acquisition and transfer of undertakings and other properties) ordinance, 1980 (no 18 of 1980) was promulgated by the president on 25th october, 1980 to give effect to this decision 5, the bill seeks to replace 1h<> said ordinance dr charanjit chanana new delhi; the 12th no-vember, 1980 ),v'sub-section (1) of section 8 of the bij1 provides for payment in cash and in the manner specified in chapter vi of the bill, an aggregate amount of rupees two hundred and eighty-three lakhs for the transfer to, and vesting in, the central government the right, title and interest of the company in relation to its undertakings sub-section (2) of section 8 provides for payment in cash and in the manner specified in chapter vi of the bill, an aggregate amount of rupees twenty-seven lakhs for the transfer to, and vesting in, the central government of the shares held by the bird and company limited in the speci'fied companies as shown in schedule i of the bill the total expenditure on payment of compen'3ation will, therefore, be of the orner of rupees three hundred and ten lakhs 2 sub-section (3) of section 8 of the bill provides for payment of simple interest at the rate of 4 ()er cent per annum in regard to the amounts specified under sub-section (1) and sub-section (2) of section 8 for the period commencing on the appointed day and ending on the date on which payment of such amount is made by the central government to the commissioner of payments it is e3timated that this amount will be of the order of rs 1,03,333 per month 3 section 13 of the bill provides that central government shall appoint a commissioner of payments and may also appoint such other persons as it may think fit to assist the commissioner and thereupon the commio;;-sioner may authorise one or more of such persons also to exercise all or any of the powers exercisable by him and that the salaries and allowances of the commissioner and other persons appointed under the section shall be defrayed out of the consolidated fund of india the estimated expenditure on this account is likely to be of the order of rs 15,000 per month 4 after the central government appointed directors on the board of the bird and company limited it became necessary for it to provide guarantees to banks and financial institutions for provision of funds to the company counter guarantee was provided to the chartered bank to enable the bank to execute the guarantees to the customem of the company up to an amount of rupees one crore to the extent the company has incurred any liability to the chartered bank up to the appointed day 'under these arrangements, and to the extent such liabilities are not covered by the compensation amount provided in the bill, such liabilities, if any, will be cleared by the central government to the extent and in the manner as provided in the counter guarantee however, it is not possible to give even a rough estimate at this stage 5 the central government have also provided guarantee;; to the industrial reconstruction corporatio'1 of india for provision of loans up to rupees one hundred and fifteen lakhs to the bfrd and company limited the terms of guarantees providp that in the event of nationalisation of the company, the guarantees shall become enforceable forthwith the central government will, therefore, be required to pay the outstanding amounts under these guarantees as per the terms of the guarantees, though a part of the amount may be later covered by the compensation amount provided in the bill 6 funds will be provided by the central government for revival and rehabilitation of the undertaking and to cover cash losses during the first year the requirements are estimated·at rs 140 lakhs 7 the bill, if enacted, is not likely to involve any other recurring or don-recurring expenditure memorandum regarding delegated legislationclause 29 of the bill empowers the central government to make rules to carry out the provisions of the act the matters in respect of which the rules may be made, inter aha, relate to the time within which, and the manner in which, an intimation regarding any mortgage, charge, lien, etc, on the property which has vested in the government may be given to the commissioner of payments, the form and manner in which, and the conditions under which, accounts shall be maintained by the custodian and such other matteh: as are required to be specified by rules 2 the matters in respect of whic:h the rules may be made are matter of procedure or administrative detail the delegation of legislattft power is, thus, normal in character 6- billto provide for the acquisition and transfer of the undertakings of the bird and company limited for the purpose of ensuring the continuity of production of goods which are vital to the needs of the country and for the acquisithn of shares held by the bird and company limited in the spe:::ified complnies for the purpose of securing to those undertakings the facilities and advantages derived by reason of sllch shareholding with respect to the operation and functioning of those undertakings and also to enable the central government to exercise such control over the affairs of the specified companies as is n<)~es5ary to ensure that the affairs of those companies are not mis'11anaged and for matters connected therewith or incidental thereto, (shri charanjit chanana, minister of state in the minief;ry of industry)

Parliament_bills

232428b3-d260-513c-835f-0b74f650b49b

to the govern1'1em' (liability in tort) bill, 1967 j - t(to be/as introduced in lok sabha) t page 12, line 6 from bottom,-~or it l'·tichell" :r:ea~ it hi tchell" 2 page 13, line 15 from bottom,-:tqi: 1132nd ed, at ,33" !:ea<!\ it 2nd ed, at p 333" 3 page 13, lines 7 and 6 from bottom,-!9"! ii res",onsiablell read "responsible" ---1:~ 19~j_927 ____ :\~ vaisakha 9 1889 (sakaj 8w no4' ·of 1961 the government (liability in tort) bill, 1967 a billto define and amend the law with respect to the liability of the government in tort and to provide for certain matters connected therewith be it enacted by parliament in the eighteenth year of the republic of india as follows:-1 (1) this act may be called the government (liability in tort) short a t 1967 title, c , extent s (2) it extends to the whole of india except the state of jammu and com· menceand kashmir ment (3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 2 in this act, unless the context otherwise requires,-definitions (a) "agent", in relation to the government, means a person (other than an employee of the government) who being employed to do any act for the government is, in doing the act, under the order or control of the government; s (ib) "employee of the goveroment" means any person who-(i) is a member of a defence service or of a civil service of the union or of an all-india service or holds any post connected with defence or any civil post under the union; 10 or (ii) is a member of a civil service of a state or holds any civil post under a state; (c) "government", in relation to any liability imposed under this act, means-j s (i) where a tort is committed by an employee of the government while acting in connection with the affairs of the union, or by an agent or independent contractor employed by the central government, the central government; (ii) where a tort is committed by an employee of the 20 government while acting in connection with the affairs of a state, or by an agent or independent contractor employed by a state government, the state government; (d) "independent contractor", in relation to the government, means a person who contracts to do an act for the government, 25 but who in doing the act is not under the order or control of the government 3 subject to tbe provisions of tbis act, the government sball be liable in respect of any tort-liability of government in tort (ia) committed by an employee of the government or an 30 agent employed by the government,-(i) while acting in the course of his cm))loyment; or i (ii) while acting beyond the course of his employment if the act constituting the tort was done by the employee or agent on bebau of the government and is ratified by the 3s govemment; (b) committed by an independent contrador employed by the government or any of his servants or workmen in doing the aet contracted to be done for the government in any of the following cases (and in no others), namely:-(i) where the government assumes control of the ad contracted to be done by the independent contractor; 5 (ii) where the government has authodsecl or ratified the act of the independent contractor alleged to constitute the tort; jo (iii) where the act contracted to be done although lawful is of such a nature that unless reasonable care is taken, it is likely in the ordinary course of events to cause personal injury or damage to property in the doing thereof and such care has not been taken: 15 provided that tile government shall not be liable under this sub-clause if there is an express stipulation in the contract between the government and the independent contractor that-(a) reasonable care in the doing of the act shall be taken by the independent contractor and not by the government, and 20 (b) the independent contractor shall, and the government shall not, be liable for any personal injury or any damage to properly caused in the doing of the act by the failure on the part of the independent contractor to take such care; 25 (iv) where the government is under a legal obheation to do the act itself; (v) where any law for the time being in force imposes upon the government an abeolute duty to ensure the safety of persons or property in the doing of the act contracted to be done and there has been a failure to comply with that duty 4 where the government is the owner of any immovable pro- liability perty, or is in possession or occupation of, or exercises control over, of govany immovable property, the government shall be liable in respect ~rnment 35 of any breach of duty attaching by law to the ownership, possession, in tort as owner or occupation or control of such property in the same manner and to occupier the same extent as a private person of full age and capacity: of immovable pro-provided that where any such property vests in the government perty by virtue of any rule of law whieh operates independently of the 40 acts or intentions of the government, the government shall not, by virtue of this section, be subject to any liability in tort hy reason only of the property being so vested, but the provisions of this section shall be without prejudice to the liability of the government tiaereunder in respect of any peried after the government or any person actidg _ the gcwernm8llt has, in fact, taken pell8e8sion or 5 codtroi of any such property, or entered into occupation thereof liability of government in tort in respect of escape of dangerous things 5 the government shalt be liable in respect of any personal injury or any damage to property caused by any dangerous tliing in the pgllle8iion of the govel11ljleat or over which the government e~ coatrol in the aildle menner and to the same extent as a 10 pivate penon of full age and capacijty would be liable in similar cucumstauces if he weje in potise8sion of, or exercised control over, such t:hidg 6 the govemmeat shah be suhjeet to all those liabilities in tort to which, if it wepe a pl'iwte pel'son of full age and ~lty, it 15 wouw be _bjed in respect of any breach of those duties which a person owes to his servants or agents under any law for the time being in force by reason of being their employer: liability of government in respect of breach of duties to its employees provided that in awarding compensation to any employee of the government or any agent employed by the government in respect 20 of any personal injury or any dlllllqe to property caused by the breach of iu\y such duties, the eourt shall take into account the ajdolidt, if ad,, paid or required to be paid by the government, wl1ether by way of disablement benefit, compensation or otherwise, to such employee or agent under any other law for the time being 25 in force 7 any enactment which negatives or limits the amount of liability of an employee of the government or an agent employed by the go\"crnment in respect of any tort committed by such employee or agent shall, in the case of any proceedings against the government 30 under this act in respect of such tort, apply in relation to the government as it would have applied to such employee or agent if the proceedings against the government had been proceedings against that employee or agent statutory limits as to the amount of liability to apply to claims against government a18o de'fencetl open to government 8 in any proceedings against the government under this act, the 35 government shall be entitled to raise by way of defence the same pleas which a private person would be entitled under law to raise if a similar suit had been instituted against such person d where the government is subject to any liability in tort by indemnity virtue of this act, any law relating to indemnity and contribution and conshall be enforcealble by or against the government in respect of the tribution liability to which it is so subject as if the government were a pri-s vate person of full age and capacity special provisions relating to armed forces of the union and police 'forces 10 (1) any act done by a member of the armed forces of the union while on duty as such or by a member of a police force while on duty as such shall not subject either him or the government to liability in tort for causing the death of another person or for 10 causing personal injury to another person, in so far as the death or personal injury is due to anything suffered by that other person while he is a member of the armed forces of the union or, as the case may be, a member of the police force if-(a) at the time the thing is suffered by that other person he 15 either is on duty as a member of the armed forces of the union or as a member of the police force or, though not on duty, is on any land, premises, ship, aircraft or vehicle for the time being used for the purposes of the armed forces of the union or, as the case may be, for the purposes of the police force; and 20 (b) the government certifies that his suffering that thing has been or will be treated as attributable to service for the purposes of entitlement to any award under any law or scheme relating to the death or disablement of members of the force of which he is a member: 25 provided that this sub-section shall not exempt a member of the armed forces of the union or a member of a police force from liability in tort in any case in which the court is satisfied that the act was not connected with the execution of his duties as a member of those forces or that force 30 (2) no proceedings in tort shall lie against the government for death or personal injury due to anything suffered by a member of the armed forces of the union or a member of a police force if-35 (a) that thing is suffered by him in consequence of the nature or condition of any such land, premises, ship, aircraft or vehicle as aforesaid or in consequence of the nature or condition of any equipment or supplies used for the purposes of those forces or that force; and (b) the government certifies as mentioned in the preceding sub-section; nor shall any act of an employee of the government subject him to 40 liability in tort for death or personal injury in so far as the death or personal injury is due to anything suffered by a member of the armed forces of the union or by a member of a police force, being a thing as to which the conditions aforesaid are satisfied (3) the government or an officer authorised by the government in this behalf, if satisfied that it is the fact-(a) that a person was or was not on any particular occasion on duty as a member of the armed forces of the union or as a member of a police force; or , (b) that at any particular time any land, premises, ship, aircraft, vehicle, equipment or supplies was or was not or were 10 or were not used for the purposes of those forces or that force, may issue a certificate certifying that to be the fact; and any such certificate shall, for the purposes of this section, be conclusive as to the fact which is certified (4) in this section, the word "government" means-i, (a) in relation to a member of the armed forces of the union or of a police force maintained by the central government, the central government; (b) in relation to a police force maintained by a state government, the state government 20 savings 11 nothing contained in this act shall render the government liable in respect of-(a) any act of state; (b) any act done by the government in the discharge of its functions in relation to any of the matters enumerated in 2s entries 10, 11, 12, 13, 14, 15 and 16 of list i in the seventh schedule to the constitution; (c) any act done by the president of india in the exercise and performance of the powers and duties of his office in relation to the summoning and prorogation of the houses of 30 parliament, the dissolution of the house of the people, the assent to, or the withholding of assent from, any bill, the return of any bill to the houses for reconsideration of the bill or any specified ,provisions thereof or the issue of any proclamation under the constitution; 3s (d) any act done by the governor of a state in the exercise and performance of the powers and duties of his office in relation to the summoning and prorogation of the house or houses of the legislature of the state, the dissolution of the legislative assembly, the assent to, or the withholding of assent from, any bill, the reservation of any bill for the consideration of the president or the return of any bill to the house or houses for reconsideration of the bill or 'any specified provisions thereof; (e) any act done under a proclamation issued under the constitution; 160f 1947 (f) any act authorised by or under the trading with the enemy (continuance of emergency provisions) act, 1947; 10 •• i • , (g) any act done in the exercise of the powers vested in the union for the purpose of training, or maintaining the efficiency of, the armed forces; i j h, (h) any act done by a member of the armed forces of the union while on active service; is (i) any act done by-(i) a member of a police force; or (ii) a public servant whose duty it is to preserve peace and order in any area or place or who is engaged on euard, sentry, patrol, watch and ward, or other similar duty in 20 relation to any area or place, for the prevention or suppression of a breach of the peace, or a disturbance of the public tranquillity, or a riot, or an affray, or for the prevention of any offences against public property; (j) any act done or ordered to be done by a judge, 25 magistrate, or any other person while discharging or purporting to discharge any responsibilities of a judicial nature vested in him; 30 (k) any act in connection with the execution of lawful warrants or orders of a judge, magistrate, or any other person discharging or purporting to discharge any responsi'bilities of a judicial nature vested in him, done by any person bound to execute the warrants or orders; , 13 of 1885 6 of 1898 (1) any act for which immunity is granted under the indian telegraph act, 1885, the indian post office act, 1898, or under any other enactment for the time being in force; 3s (m) any act in respect of which a remedy is provided under the indian railways act, 1890, or under any other enactment for the time being in force; 9 of 1890 (n) any personal injury or any damage to property caused by an act which by its nature is likely in the ordinary course of events to cause such injury or damage, if the doing of the act is authorised by any enactment for the time being in force; (0) any claim arising out of defamation, malicious prosecu-s tion or malicious arrest; (p) any claim arising out of the operation of any quarantine law; (q) any claim arising in a foreign country pending proceediogs 12 the provisions of this act shall not affect any proceedings by 10 or against the government which have been instituted before the commencement of this act, and such proceedings shall be disposed of as if this act had not been passed amend-13 in the fatal accidents act, 1855, in section 4, for the words ~~ni3o~f 'the word "person" shall apply to bodies politic and corporate', the is 1855 following, shall be substituted, namely:-«the word "person" shall apply to bodies politic and corporate and the government', the law relating to the liability of the government for tor~s or civil wrongs is in a state of uncertainty this uncertainty has been occasioned by confliding judicial decisions in view of this uncertainty, the matter was referred on the initiative of the' late president of india, dr rajendra prasad, to the law commission for consideration and report the law commission examined the matter in detail and after having made a general survey of the law with respect to liability of the government in tort in various countries such as the united kingdom, united states of america, canada, australia, france, etc, recommended that legislation should be undertaken in india for defining the liability of the government in tort and formulated for this purpose certain specific proposals based mainly on the uk crown proceedings act, 1947 while these proposals were under the active consideration of the government, the question of the extent of liability of the government in tort came up for consideration before the supreme court in state of rajasthan v mst vidyawathi-i962, supp 2 scr 987 in that case it was held by the supreme court that in india, ever since the time of the east india company, the sovereign has been held liable to be sued in tort or in contract, and that the common law immunity never operated in india but, in a more recent case-ralia ram v the state of uttar pradesh, 1965, 1 sca 809, the supreme court has held that the distinction between sovereign and non-sovereign functions of the government even now obtains in india and that, therefore, the state is liable for tortious acts committed by its employees only if such acts are committed in the discharge of functions which are not sovereign the court, however, was not satisfied with this state of law and urged that the matter should be set right without delay by legislation, as has been done in the united kingdom by the crown proceedings act, 1947 this:aill which seeks to implement, subject to some modifications the recommendations of the law commission in its report on the liability of the state in tort, is intended to give effect to the suggestion of the supreme court it is identical with the government (liability) in tort bill, 1965 which lapsed on the dissolution of the third lok sabha 2 the recommendations of the law commission, as given effect to in the bill, may be categorised as follows:-(i) in the first place, there is the liability of the government to third parties for torts committed by its employees and agents here, the government, like any private individual, should be vicariously liable to third parties for torts committed by its employees and agents in the course of their employment or for torts committed by its employees and agents on behalf of the government and subsequently ratified by the government this recommendation has been embodied in clause 3 (a) of the bill (ii) in the second place, there is the liability of the government to third parties for torts committed by an independent contractor employed by the government and his servants and workers here, the government like any private individual, should be liable to third parties only in cases specified in clause 3 (b) of the bill (iii) in the third place, there are common law duties attaching to ownership, occupation, possession or control of property here also, the government, like any private individual, should have certain duties when it is the owner of any immovable property or in possession or occupation of, 01 exercises control over, any immovable property clause 4 of the bill gives effect to this recommendation (iv) in the fourth place, there is the liability of the government in klrt in respect of escape of dangerous things here also, the government, like any' private individual, should be liable in respect of any personal injury or any damage to property caused by any dangerous thing in the possession of the government or over which the government exercises control clause 5 of the bill gives effect to this recommendation (v) in the fifth place, there is the liability of the government towards its own employees and agents here also, the government, like any private individual, should be liable to its own employees 'and agents for any injury caused by the failure of the government to take the requisite care clause 6 of the bill gives effect to this recommendation (vi) in the sixth place, the other recommendations of the law commission which are of an incidental, ancillary or minor nature have been incorporated in clauses 7, 8 and 9 of the bill (vii) clause 10 of the bill makes certain special provisions as to armed forces of the union and police forces and clause 11 provides for a number of savings and exceptions 3 the notes on clauses explain in greater detail the various provisions of the bill and also indicate the deviations made from the recommendations of the law commission and the reasons for the deviations the notes also make reference to relevant provisions of the uk crown proceedings act and important cases on the subject new dellii; p govinda menon the 15th may, 1967 clause 2-this clause contains the definitions of important words and expressions used in the bill some of which are based on the definitions suggested in paragraph 66vi of the report of the law commission on li'ability of the state in tort (hereinafter referred to as the "report") the law commission has suggested that "agent" shall have the same meaning as in the indian contract act, 1872 but this suggestion has not been accepted as "agent" as defined in the indian contract act is wide enough to include an "independent contractor" also in the law of contract an "independent contractor" may be regarded as an "agent" but in the law of tort there is an essential difference between 'an "agent" and an "independent contractor", but there is no such difference between an liagent" and a "servant" it is thus stated in clerk and lindsell on torts (11th ed at page 116) while drawing a distinction between a "servant" and "contractor"-"of the former class (servants) those whose employment is more or less continuous are usually styled servants while those whose employment is intermittent or confined to a particular occasion are usually called by the generic name of agents between servants, however, and other agents over whom the employer reserves control, there is no distinction in point of law; the employer is liable for the torts of the one to the same extent and subject to the same conditions as he is liable for the torts of the other for the sake of brevity, therefore, it may be convenient to speak of all those classes of agents over whom the employer reserves control as servants in contra-distinction to contractors over whom such control is not reserved" [see also ibid, p 135 salmond on the law of torts (14th ed, pp 648 e~ seq); pollock's law of torts (15th ed, pp 62 and 63: fleming the law of torts, (2nd ed, pp 325 et seq; street, law of torts (1963), chap xxvti; performin'! right society, ltd " michell (1924), 1 kb 762 in this case the distinction between a servant arid an independent contractor has bee'll clearly brought out with reference to general principles laid down by well-known authorities: see also the case of honeywill and stein ltd " larkin brot~ers, ltd (1934) 1 kb 191 (ca) at pp 196, 197] the definition of "employee of the government" is based on article 310 of the constitution - the definition of "independent contractor" has been explained above the exact definition of "tort" is well nigh impossible as pointed out by the law commission, and therefore has not been attempted cl,ause 3--sub-clause (a) gives effect to the recommendation in paragraph 66 l(i) of the report and is modelled on section 2(1) (a) of the uk crown proceedings act, 1947 (hereinafter referred to as "the uk act") this provision seeks to implement in relation to the government the common law provision that a master is viqariously liable to third parties for torts committed by his servants and agents in the ('ourse of their employment or for torts committed by his servants and agents for the mastt~j"s benefit and subsequently ratified by the master both in relation to an employee of the government and an agent of the government, the expression "in the course of his employment" has been used there is no difference between "course of his employment" and "scope of his authority" "scope of employment", "course of employment", "scope of authority" and "scope of ~ervice" mean practically the same thing as stated in winfield on tort (seventh edition), p 741, "course of employment seems to have supplanted scope of authority" these expressions are the formulae which are employed to indicate the outward limits of responsibility of the employer for the torts of his servants or agents as fleming states in his "law of torts", 32nd ed, at p 33 'that phrase (course of employment) like its variants "scope" or "sphere of employment" is the formula which is employed to indicate the outward limits of rpsponsibility for the unauthorised wrongdoing of a servant, and represents the judicial compromise between the "social necessity" of making a master answerable for injury occasioned by servants entrusted with the power of actin~ in his business and the feeling that it would be unjust, and indeed undesirable, to make him responsiable for every act which the servant chooses to do' the proviso to section 2(1) (a) of the uk act has been omitted for the reasons given in paragraph 19 of the report sub-clause (b) implements paragradh 86 hili) of the report read with appendix vib thereto compare in this connection ~ectiqn 40(2) (d) of the uk act see in this connection clerk and lindsell on torts (eleventh edition), p 137 the proviso to item (iii) of sub-clause (b) is, however, new because it is felt that it will not be fair and proper to make the government liable under this item if there is an express stipulation in the contract between the government and the independent contractor that reasonable care in the doing of the act shall be taken by the contractor and not by the government and the independent contractor shall, and the government shall not, be liable for any personal injury or any damage to property caused in the doing of the act by the failure on the part of the independent contractor to take such care the recommendation of the law commission [vide paragraph 66 i (i) of the report] that the government shall be liable for torts committed by employees or agents of public corporations or government companies, has not been accepted because government corporations or companies are separate juridical persons and there is no reason why the government should be liable for the torts committed by the employees and agents of such corporations or companies clause 4-this clause implements paragraph 66 i (v) of the r~port read with appendix vle thereto see also paragraph 24 of the report this clause corresponds to section 2 (1) (c) and ~ectjon 40(4) of the uk act see in this connection clerk and lindsel1 on torts (eleventh edition), chapter 18, and winfield on torts (seventh edition), chapter 12 clause 5-this clause implements paragraph 661 (vi) of the report read with appendix vie (4) thereto the recommenaations of the law commission in paragraph 66ii(ii) to (v) have been criticised as being rather too wide it would appear that the position would be the same even if these recommendations were not implemented accordingly, these recommendations have not been included in any clause of the bill it has, however, been provided by sub dause (n) of clause 11 that the government shall not be liable in respect of any personal injury or any damage to property caused by an act which, by its nature, is likely in the ordinary course of events to cause such injury or damage, if the doing of the act is authorised by any enactment for the time being in force this implements paragraph 66no) of the report clause 6-this clause implements paragraph 661 (ii) of the re'-nott read with appendix vid thereto and follows section 2(1)(b) of the uk act and is based on clerk bl1d lindseli on torts (eleventh , , edition), pp 390-395 a proviso, has, however, been added that iii awarding compensation to an employee of the government the court shall take into account any amount payable under any other law [such as the extraordinary pension rules, the personal injuries (emergency provisions) act, 1962, the personal injuries (compensation insurance) act, 1963, etc] to such employee by way of compensation, disablement benefit, etc recommendation of the law commission in paragraph 661ii of the report has not been included in the bill the law commission without assigning any reason has simply recommended that a provision may be'made on the lines of section 3 of the uk act in view of the special powers conferred on the government by section 21 of the patents and designs act, 1911 and section 20 of the atomic energy act, 1962, in relation to patents, designs, etc, there is hardly any practical utility for such a provision even in regard to section 3 of the uk act, prof glanville l williams in his booklet on crown proceedings, p 59, observes that there is little scope in the case of patents and designs, etc, for infringement actions notionauy given by this clause, to operate implementation of this recommendation may introduce avoidable uncertainty and complications in the matter clause 7-this clause implements paragraph 6611 (vi) of the report and is modelled on section 2(4) of the uk act clause a-this clause implements the observations at the end of paragraph 661 of the report clause 9-this clause implements paragraph 66iv (i) of the report and is modelled on section 4 of the uk act clause 10-this clause implements paragraph 66 v (iv) (c) and is modelled on section 10 of the uk act, but there is a difference the members of the police forces also have been brought within the purview of this clause, the reason being that in principle, the case of a police constable is not distinguishable from that of a soldier, especially when the police force to which he belongs is maintained by the state vide attorney general for new south wales 'vs perpetual trustee & co (1955), 1 all er 846 (pc) at pp 857-58 in the uk act, the members of the police force have not been brought within the purview of section 10 of that act mainly because the police forces there alre maintained by the local authorities, the only excep-tion bein'g the metropolitan police which is under the secretary of state for home affairs c1&tl3e n-this clause impleme'nts paragraph 66 v of the report aad saves the gtwemment from liability in respect of a large number of acts detailed therein clause 12-this clause saves pending proceedings clame ls-this clause make-s a consequential and necessary amendment in the fatal accidents act, 1855 financial memorandumthe bill seeks to define the liability of government in tort it is not possible te assess the financial liability which government will incur on the bringing into operation of this bm when enacted, as a result of the torts committed by the government or its employees, agents and contractors that will depend on various' factors, such as the number of torts committed, the n~ber of suits instituted against the government and the number of decrees for compensation passed in those suits against the government as it janot possible to foresee and visualise any of these mat~rs, no estimate of the expenditure involved out of the consolida:ted fund of india (in case of the uabijity of the central government> i~ possible annexure extract from the fatal accidents act, 1855(13 of 1855) - - - - 4 the following words and expressions are intended to have the interpremeanings hereby assigned to them respectively, so far as such meentatioll ings are not excluded by the context or by the nature of the subjectclause matter; that is to say the word ''person'' shall apply to bodies politic and corporate; and the word ''parent'' shall include father and mother and grand-father and grand-mother; and the word "chud" shall include son and daughter and grand-son and grand-daughter and step-son and step-daughter a bill to define and amend the law with respect to the liability of the government in tort and to provide for certain matters connected therewith (shri p gorjinda m",on, minister 0/ l_)

Parliament_bills

6e286dd5-03c5-5a3e-858e-4f9e11c3850c

financial memorandumclause 4 provides for incentives to those persons who cast their votes despite their incapacity or without break in all elections without break for a period of 20 years this will involve expenditure from the consolidated fund of india a recurring expenditure of about rupees one crore is likely to be involved 'a non-recurring expenditure of about rupees two cores is also likely to be involved memorandum regarding delegated legislationclause 5 of the bill empowers the central government to make rules for carrying out the purposes of the bill which will relate to matters of detail only, the delegation of legislative power is, therefore, ofa normal character

Parliament_bills

f955eee1-7fbe-5e4f-9e31-32d9e9764214

bill no 93 of 2013 the appropriation (no 3) bill, 2013 a billto authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2013-14be 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 3) act, 2013short title5issue of rs 5878455,54,00,000 out of the consolidated fund of india for the year 2013-148 of 20132 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 [inclusive of the sums specified in column 3 of the schedule to the appropriation (vote on account) act, 2013] to the sum of fifty-eight lakh seventyeight thousand four hundred and fifty-five crore and fifty-four lakh rupees towards defraying the several charges which will come in course of payment during the financial year 2013-2014 in respect of the services specified in column 2 of the schedule10appropriation3 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 year4 references to ministries or departments in the schedule are to such ministries or departments as existing immediately before the 29th august, 2012 and shall, on or after that date, be construed as references to the appropriate ministries or departments as reconstituted from time to timeconstruction of references to ministries and departments in the schedulethe schedule(see sections 2, 3 and 4)123sums not exceedingno of voteservices and purposesvotedchargedby parliamenton thetotalconsolidatedfund rs rs rs1department of agriculture and cooperation… revenue21874,34,00,000 21874,34,00,000capital59,16,00,000 59,16,00,0002department of agricultural research andeducation ……………………………………… revenue5729,17,00,000 5729,17,00,0003department of animal husbandry, dairyingand fisheries…………………………………… revenue2534,47,00,000 2534,47,00,000capital26,74,00,000 26,74,00,0004atomic energy………………………………… revenue6636,35,00,0001,00,00,0006637,35,00,000capital4111,29,00,0001,00,00,0004112,29,00,0005nuclear power schemes……………………… revenue3943,15,00,000 3943,15,00,000capital297,67,00,000 297,67,00,0006department of chemicals and petrochemicals revenue1332,98,00,000 1332,98,00,000capital10,03,00,000 10,03,00,0007department of fertilisers……………………… revenue70629,72,00,000 70629,72,00,000capital253,48,00,000 253,48,00,0008department of pharmaceuticals revenue198,63,00,000 198,63,00,000capital29,70,00,000 29,70,00,0009ministry of civil aviation……………………… revenue852,42,00,000 852,42,00,000capital5029,80,00,000 5029,80,00,00010ministry of coal revenue497,70,00,000 497,70,00,000capital50,00,00,000 50,00,00,00011department of commerce revenue4383,77,00,00050,00,0004384,27,00,000capital1013,00,00,000 1013,00,00,00012department of industrial policy and promotion revenue1413,29,00,000 1413,29,00,000capital303,00,00,000 303,00,00,00013department of posts revenue16875,97,00,00020,00,00016876,17,00,000capital433,31,00,000 433,31,00,00014department of telecommunications revenue12192,86,00,000 12192,86,00,000capital2510,28,00,000 2510,28,00,00015department of electronics and informationtechnology revenue2872,50,00,000 2872,50,00,000capital179,50,00,000 179,50,00,00016department of consumer affairs revenue582,95,00,000 582,95,00,000capital19,75,00,000 19,75,00,00017department of food and public distribution revenue91085,77,00,0001,34,00,00091087,11,00,000capital10641,53,00,000 10641,53,00,00018ministry of corporate affairs revenue225,36,00,000 225,36,00,000capital29,92,00,000 29,92,00,00019ministry of culture revenue2023,00,00,000 2023,00,00,000capital39,00,00,000 39,00,00,00020ministry of defence revenue15455,13,00,00026,00,00015455,39,00,000capital1838,40,00,000 1838,40,00,00021defence pensions revenue44499,31,00,00069,00,00044500,00,00,00022defence services—army revenue83888,33,00,00046,93,00,00083935,26,00,00023defence services—navy revenue12381,43,00,00013,00,00,00012394,43,00,00024defence services—air force revenue18896,66,00,0003,70,00,00018900,36,00,00025defence ordnance factories revenue1709,27,00,0005,20,00,0001714,47,00,000| 1 | 2 | 3 ||------------------------------------------------|---------------------------------------------------|-----------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 26 | defence services—research and development revenue | 5596,96,00,000 || 27 | capital outlay on defence services | capital || 28 | ministry of development of north eastern | || region revenue | 1847,97,00,000 | || capital | 353,00,00,000 | || 29 | ministry of drinking water and sanitation revenue | 15265,70,00,000 || 30 | ministry of earth sciences revenue | 1492,52,00,000 || capital | 201,11,00,000 | || 31 | ministry of environment and forests revenue | 2815,63,00,000 || capital | 69,07,00,000 | || 32 | ministry of external affairs revenue | 9950,47,00,000 || capital | 1768,50,00,000 | || 33 | department of economic affairs revenue | 8865,12,00,000 || capital | 66408,89,00,000 | || 34 | department of financial services revenue | 7468,99,00,000 || capital | 29900,40,00,000 | || c | | || harged | | || — | interest payments | revenue || 36 | transfers to state and union territory | || governments revenue | 101882,00,00,000 | 62134,40,00,000 || capital | | 12000,00,00,000 || 37 | loans to government servants, etc | capital || c | | || harged | | || — | repayment of debt | || 39 | department of expenditure revenue | 140,12,00,000 || 40 | pensions revenue | 20954,00,00,000 || 41 | indian audit and accounts department revenue | 2696,85,00,000 || capital | 10,00,00,000 | || 42 | department of revenue revenue | 10117,17,00,000 || capital | 100,71,00,000 | || 43 | direct taxes revenue | 3771,91,00,000 || capital | 589,98,00,000 | || 44 | indirect taxes revenue | 3829,75,00,000 || capital | 149,25,00,000 | || 45 | department of disinvestment revenue | 63,24,00,000 || 46 | ministry of food processing industries revenue | 719,11,00,000 || 47 | department of health and family welfare revenue | 33012,27,00,000 || capital | 2862,67,00,000 | || 48 | department of ayurveda, yoga and naturopathy, | || unani, siddha and homoeopathy (ayush) revenue | 1249,60,00,000 | || capital | 9,40,00,000 | || 49 | department of health research revenue | 1008,00,00,000 || 50 | department of aids control revenue | 1770,00,00,000 || capital | 15,00,00,000 | || 51 | department of heavy industry revenue | 461,41,00,000 || capital | 567,56,00,000 | || 52 | department of public enterprises revenue | 19,39,00,000 || 53 | ministry of home affairs revenue | 2108,51,00,000 || capital | 65,35,00,000 | || 54 | cabinet revenue | 403,00,00,000 || rs | rs | rs || 1 | 2 | 3 ||-----------------------|--------------------------------------------------------------|-----------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 55 | police revenue | 43386,99,00,000 || capital | 9104,96,00,000 | 2,92,00,000 || 56 | other expenditure of the ministry of home affairs revenue | 1969,11,00,000 || capital | 96,03,00,000 | || 57 | transfers to union territory governments revenue | 2262,79,00,000 || capital | 72,00,00,000 | || 58 | ministry of housing and urban poverty | || alleviation revenue | 1468,02,00,000 | || 59 | department of school education and | || literacy revenue | 77130,00,00,000 | || 60 | department of higher education revenue | 26750,00,00,000 || 61 | ministry of information and broadcasting revenue | 3006,85,00,000 || capital | 28,80,00,000 | || 62 | ministry of labour and employment revenue | 5254,94,00,000 || capital | 19,41,00,000 | || 63 | election commission revenue | 67,50,00,000 || capital | 1,00,00,000 | || 64 | law and justice revenue | 1805,45,00,000 || capital | 10,02,00,000 | || c | | || harged | | || — | supreme court of india | revenue || 66 | ministry of micro, small and medium | || enterprises revenue | 3210,91,00,000 | || capital | 78,80,00,000 | || 67 | ministry of mines revenue | 744,50,00,000 || capital | 246,53,00,000 | || 68 | ministry of minority affairs revenue | 3410,98,00,000 || capital | 120,00,00,000 | || 69 | ministry of new and renewable energy revenue | 1434,05,00,000 || capital | 99,50,00,000 | || 70 | ministry of overseas indian affairs revenue | 95,79,00,000 || capital | 20,00,00,000 | || 71 | ministry of panchayati raj revenue | 7000,70,00,000 || 72 | ministry of parliamentary affairs revenue | 13,28,00,000 || 73 | ministry of personnel, public grievances | || and pensions revenue | 869,90,00,000 | 19,97,00,000 || capital | 125,07,00,000 | 5,00,00,000 || 74 | ministry of petroleum and natural gas ……… revenue | 65187,41,00,000 || capital | 1,00,00,000 | || 75 | ministry of planning revenue | 7181,51,00,000 || capital | 900,00,00,000 | || 76 | ministry of power revenue | 8045,85,00,000 || capital | 2778,05,00,000 | || c | | || harged | | || — | staff, household and allowances | || of the president | revenue | || 78 | lok sabha revenue | 535,11,00,000 || 79 | rajya sabha revenue | 300,37,00,000 || c | | || harged | | || — | union public service commission | revenue || 81 | secretariat of the vice-president revenue | 3,75,00,000 || rs | rs | rs || 1 | 2 | 3 ||------------------------|-------------------------------------------------------------|-------------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 82 | ministry of road transport and highways revenue | 16592,08,00,000 || capital | 32264,15,00,000 | 10,00,00,000 || 83 | department of rural development revenue | 113304,85,00,000 || 84 | department of land resources revenue | 5772,85,00,000 || 85 | department of science and technology revenue | 3172,22,00,000 || capital | 23,15,00,000 | || 86 | department of scientific and industrial research revenue | 3561,30,00,000 || capital | 9,70,00,000 | || 87 | department of biotechnology revenue | 1502,06,00,000 || 88 | ministry of shipping revenue | 1392,28,00,000 || capital | 658,39,00,000 | || 89 | ministry of social justice and empowerment revenue | 6420,32,00,000 || capital | 305,00,00,000 | || 90 | department of space revenue | 3052,19,00,000 || capital | 3738,95,00,000 | 40,00,000 || 91 | ministry of statistics and programme | || implementation revenue | 4935,53,00,000 | || capital | 16,15,00,000 | || 92 | ministry of steel revenue | 118,97,00,000 || 93 | ministry of textiles revenue | 5423,92,00,000 || capital | 7,67,00,000 | || 94 | ministry of tourism revenue | 1355,30,00,000 || capital | 2,00,00,000 | || 95 | ministry of tribal affairs revenue | 443,71,00,000 || capital | 70,00,00,000 | || 96 | andaman and nicobar islands revenue | 2631,69,00,000 || capital | 671,72,00,000 | || 97 | chandigarh revenue | 2922,51,00,000 || capital | 549,12,00,000 | 5,00,000 || 98 | dadra and nagar haveli revenue | 558,05,00,000 || capital | 246,81,00,000 | || 99 | daman and diu revenue | 1192,76,00,000 || capital | 366,80,00,000 | || 100 | lakshadweep revenue | 778,43,00,000 || capital | 246,30,00,000 | || 101 | department of urban development revenue | 1281,29,00,000 || capital | 6945,07,00,000 | 26,00,00,000 || 102 | public works revenue | 1469,49,00,000 || capital | 558,25,00,000 | 1,00,00,000 || 103 | stationery and printing revenue | 260,06,00,000 || capital | 1,10,00,000 | || 104 | ministry of water resources revenue | 1902,10,00,000 || capital | 196,55,00,000 | 4,00,00,000 || 105 | ministry of women and child development revenue | 20440,00,00,000 || 106 | ministry of youth affairs and sports revenue | 1218,10,00,000 || capital | 90,00,000 | || t | | || o t a l | | || | 1400497,73,00,000 | 4477957,81,00,000 || rs | rs | rs | statement of objects and reasonsthis bill is introduced in pursuance of article 114(1) of the constitution of india to provide for the appropriation out of the consolidated fund of india of the moneys required to meet the expenditure charged on the consolidated fund and the grants made by lok sabha for expenditure of the central government, excluding railways, for the financial year 2013-2014p chidambaram———— president's recommendation under article 117 of the constitution of india————[copy of letter no f2(24)-b(d)/2013, dated 18 april, 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 appropriation (no 3) bill, 2013 to authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2013-14, recommends under article 117(1) and (3) of the constitution the introduction of the appropriation (no 3) bill, 2013 in lok sabha and also the consideration of the bill—————————— a billto authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2013-14————gmgipmrnd—362ls(s4)—23-04-2013

Parliament_bills

ef132631-a00b-5512-ade6-3310599e7e8b

the all-india in stitute of medical sciences bill, 1955(as intlloducid in lol( sabra) the all-india institute of medical sciences bill, 1955 (as introduced in· lor: sabha) a billto provide fot tjhe establishment of an all-india institute of medical sciences be it enacted by parliament in the sixth year of the republic of india as follows:-1 (1) this act may be called the all-india institute of medical short title and coidjdedoo sciences act, 1955 cement s (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint definitions 2 in this act, unless the context otherwise requires,-(a) 'fund' means the fund of the institute referred to in section 17; 10 (b) 'governing body' means the governing body of the institute; (c) 'institute' means the all·lndia institute of medical sciences established under section 3; (d) 'member' means a member of the institute; is (e) 'regulation' means a regulation made by the institute; (f) 'rule' means a rule made by the central government batablishment and incorporation of the institute 3 (1) with effect from such date as the central government may, by notification in the ollcial gazette, appoint in this behalf, there shall be established for the purposes of this act an institution to 20 be called the all-india institute of medical sciences (2) the institute shall be a body corporate by the name afore· said 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 composition 4 the institute shall consist of the following members, s of the insti· namely:-tute (a) the vice-chancellor of the delhi university, exofficio; (b) the director-general of health services, government of india, ex-officio; (c) the director of the institute, ex-ojjicio; 10 (d) two representatives of the central government to be nominated 'by that government, one from the ministry of finance and one from the ministry of education; (e) five persons of whom one shall be a non-medical scientist representing the indian science congress association, to is be nominated by the central government; (f) four representatives of the medical faculties of indian universiti~s to be nominated by the central government in the manner prescribed by rules; and (g) three members of parliament of whom two shall be 20 elected from among themselves by the members of the house of the people and one from among themselves by the members of the council of states :?r("th~r~~~~_ 5 it is hereby declared that the institute shall be an institution tute as an of national importance 2s institution "c national importance term of office of, and vacancies amoili members 6 (1) save as otherwise provided in this section, the term of office of a member shall be five years from the date of his nomination or election: provided that the term of office of a member elected under clause (g) of section 4 shall come to an end as soon as he ceases to be a 30 member of the house from which he was elected (2) the term of office of an exo1jicio member shall continue so long as he holds the office in virtue of which he is such a member (3) the term of office of a member nominated or elected to fill a casual vacancy shall ~ontinue for the remainder of the term of 3' the member in whose place he is nominated or elected (4) an out-going member shall, unless the central government otherwise directs, continue in office until another person is nominated or elected as a member in his place (5) an out-going member shall be eligible for l'c-nominatiod'" 01' re-election (6) a member may resign his office by writing under his hand addressed to the central government but he shall continue in office 5 until his resignation is accepted by that government (7) the manner of filling vacancies among members shall be such as may be prescribed by rules president of the idltitute 7 (1) there shall be a president of the institute who shall be nominated by the central government from among the members 10 other than the director of the institute (2) the president shall exercise such powers and discharge such functions as are laid down in this act or as may be prescribed by rules or regulations 8 the president and members shall receive such allowances, if is any, from the institute as may be prescribed by rules 9 it is hereby declared that the office of president or member shall not disqualify its holder for being chosen as, or for being, a member of either house of parliament allowance of president andmembers office of president or member not to disqualify for membership of parlialncnt meetinas of the inlrituteo 10 the institute shall hold its first meeting at such time and 20 place as may be appointed by the central government and shall observe such rules of procedure in regard to the transaction of business at the first meeting as may be laid down by that government; and thereafter the institute shall meet at such times and places and observe such rules of procedure in regard to the transaction of busi-25 ness at its meetings as may be prescribed by regulations 11 (1) there shall be a governing body of the institute which shall be constituted by the institute from among its members in such manner as may be prescribed by regulations governinl body and other committees of the !nsritut (2) the governing body shall be the executive committee of the 30 institute and shall exercise such powers and discharge such functions as the institute may, by, regulations made in this behalf, confer or impose upon it (3) the president of the institute shall be the chairman of the governing body and as chairman thereof shall exercise such powers 53 and discharge such functions as may be prescribed by regulations (4) the procedure to be followed in the exercise of its powers and discharge of its functions by the governing body, and the term of office of, and the manner of filling vacancies among, the m=bers of the· governing body shall 'be such as may· b:! prescribed by regulations (5) subject to such control and restrictions as may be prescribed by rules, the institute may constitute as many standing committees and as many ad hoc committees as it thinks fit for exercising any power s or discharging any function of the institute or for inquiring ii~to, qr reporting or advising upon, any matter which the institute may refer to them (6) a standing committee shall consist exclusively of members of the institute; but an ad hoc committee may include p~rsons who 10 are not members of the institute but the number of such persons shall not exceed one-half of its total membership (7) the chairman and members of the govemingbody and the chairman and mem'bers of a standing committee or an ad hoc committee shall receive such allowances, if any, as may be prescribed is by regulations staff of tl-e institute 12 (1) there shall be a chief executive officer of the institute who shall be designated as the director of the institute and shall, subject to such rules as may be made by the central government in this behalf, be appointed by the institute: ao ptovided that the first director of the institute shall be appointed by the central government (2) the director shall act as the secretary to the institute as well as the governing body (3) the director sl1all exercise such powers and discharge such 2s functions as may be prescribed by regulations or as may :be delegated to him by the institute or the president of the ,institute or by the governing body or the chairman of the governing body (4) subject to such rules as may be made by the central government in this behalf, the institute may appoint such number of 30 other officers and employees as may be necessary for the (xercise of its powers and discharge of its functions and may determine the designations and grades of such other officers and employees (5) the director and other officers and employees of the institute shall be entitled to such salary and allowances and shall be qoverned 35 by such conditions of service in respect of leave, pensio~, provi-'" dent fund and other matters as may be prescribecl by r'!""'ulations made in this behalf location u the institute shall be located in new delhi of lhe institute 14 the objects of the institute shall be-objects of the institute (a) to develop patterns of teaching in undergrilduate and postgraduate medical education in all its branches so as to demonstrate a high standard of medical education to all medical colleges and other allied institutions in india; (b) to bring together in one place educational facilities of the highest order for the training of personnel in all important branches of health activity; and (c) to attain self-sufficiency in postgraduate medical education 10 15 with a view to the promotion of the objects specified in section 14, the instit,:te may-functions of the institute (a) provide for undergraduate and postgraduate teaching in the science of modern medicine and other allied sciences, including physical and biological sciences; is (b) provide facilities for research in the various branches of such sciences; (c) provide for the teaching of humanities in the undergraduate courses; 20 (d) conduct experiments in new methods of medical education, both undergraduate and postgraduate, in order to arrive at satisfactory standards of such education; (e) prescribe courses and curricula for both undergraduate and postgraduate studies; <f) notwithsjanding anything contained in any other law for the time being in force, establish and maintain-(i) one or more medical colleges with different departments, including a department of preventive and social medicine, sufficiently staffed and equipped to ~undertake not only undergraduate medical education but also postgraduate mec»cal education in different subjects; (ii) one or more well-equipped hospitals; (iii) a dental college with such institutional facilities for the practice of dentistry and for the practical training of students as may be necessary; 3s (iv) a nursing college sufficiently staffed and equipped for the training of nurses; (v) rural and urban health organisations which will form centres for the field training of the medical, dental and nursing students of the institut, as well as for research into community health problems; and (vi) other institutions for the training of different types of health workers, such as, physiotherapists, occupational therapists and medical technicians of various kinds; s (g) train teachers for the different medical colleges in india; (h) hold examinations and grant such degrees, diplomas and other academic distinctions and titles in undergraduate and postgraduate medical education as may be laid down in the regulations; 10 (i) institute, and appoint persons to, professorships, readerships, lecturerships and posts of any description in accordance with regulations; (j) receive grants from the government and gifts, donations, benefactions, bequests and transfers of properties, both is movable and immovable, from donors, benefactors, testators or transferors, as the case may be; (k) deal with any property belonging to, or vested in, the institute in any manner which is considered necessary for promoting the objects specified in section 14; 2() (1) demand and receive such fees and other charges as may be prescribed by regulations; (m) do all such other acts and things as may be necessary to further the dbjects specified in section 14 payment to' 16 the central government may, under appropriation made by 2s the institute parliament by law in this behalf, pay to the institute in each financial year such sums of money and in such manner as may be considered necessary by that government for the exercise of its powers and discharge of its functic:ms under this act fund of the 17 (1) the institute shall maintain a fund to which shall be 3() institute credited-(a) all moneys provid!d by the central government; (b) all fees and other charges received by the institute; (c) all moneys r~ceived by the institute by way of grants, gifts, donations, benefactions, bequests or transfers; and 3s (d) all moneys received by the institute in any other manner or from any other source (2) all moneys credited to ~ fund shall be deposited in such banks or invested in such'manner as the institute may, with the approval of the cent~ government, decide (s) the fund shall be applied towards meeting the expenses of the institute including expenses incurred in the exercise of its powers and discharge of its functions under section 15 18 the institute shall prepare in such form and at such time budfn! of s every year as may be prescribed by rules a budget in respect of the nsutute the financial year next ensuing showing the estimated receipts and expenditure of ' the institute and shall forward to the central government such number of copies thereof as may be prescribed by rules 10 19 (1) the institute shall maintain proper accounts and other accounts relevant records and prepare an annual statement of accounts includ- and audit ing the balance-sheet in such form as the central government may by rules prescribe in consultation with the comptroller and auditor-general of india 15 (2) the accounts of the institute shall be audited by the com- ' ptroller and auditor-general 'of india and any expenditure incurred by him in connection with such audit 'shall be payable by the institute to the comptroller and auditor-general of india (3) the comptroller and auditor-general of india and any per-20 son appointed by him in connection with the audit of the accounts of the institute 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 the government accounts and, in particular, shall have the right to demand the pro-25 duction of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the institute as well as of the institutions established and maintained by it - (4) the accounts of the institute as certified by the comptroller and auditor-general of india or any other person appointed by him 30 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 both houses of parliament 20 the institute shall prepare for every year a report of its acti- annual revities during that year and submit the report to the central govern- port 35 ment in such form and on or before such date as may be prescribed by rules 21 (1) the institute shall constitute for the benefit of its officers, pension and teachers and other employees in such manner and subject to sueb j::didcdt conditions as may be prescribed by regulations, such pension and 8 40 6rovident funds as it may deem fit (2) where any such pension or provident fund has been constituted, the central government may declare that the provisions of the provident funds act, 1925, shall apply to such fund as if it xix of 192$ were a government provident fund authcntica-%2 all orders and decisions of the institute shall be authenticat-s tion of the ed by the signature of the president or any other member authorised :::,sme:sd by the institute in this behalf and all other instru~ents shall be of the authenticated by the signature of the director or any other officer institute of the institute authorised in like manner in this behalf 10 acta and 23 no act done or proceeding taken by the institute, governing :~:is body or any standing or ad hoc committee under this act shall be invalidate~ questioned on the ground merely of the existence of any vacancy in, ~i/acanaes> or defect in the constitution of, the institute, governing body or such staoding or ad hoc committee recoanition 24 notwithstanding anything contained in the indian medical is o!-amedi~ council act, 1933, the medical degrees and diplomas granted by the xxvii of :rnted"b';a institute under this act shall pe -recognised medical qualifications 1933 the' institute for the purposes of that act and shall be deemed to be included in the first schedule to that act grant of 25, notwithstanding anything contained in any other law for 20 medical ~-the time being in force, the institute shall have power to grant me-fa:";, ett dical degrees, diplomas and other academic distinctions and titles biy ~e 'under this act deutute control by 26 the institute shall carry out such directions as may be issued central go- to it from time to time by the central government for the efficient 25 vemmcnt administration of this act - disputes be-27 if, in, or in connection with, the exercise of its powers and r::ti~t~::d discharge of its functions by the institute under this act, any dis· the central pute arises between the institute and the central government, the government decision of the central government on such dispute shall be final 30 returns and 28 the institute shall furnish to the central government such information reports, returns and other information as that government may require from time to time power to 29 (1) the central government, after consultation with the in· mate rules btitute, may, by notification in the official gazette, make rules to 35 carry out the purposes of this act: provided that consultation with the institute shall not be necessary on the first occasion of the making of rules llnder this section, but the central government shall take into consideration any suggestions which the institute may make in relation to the amendme~ 40 of such rules after they are made (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 manner of nomination of members under clause (f) of section 4: (b) the control and restrictions in relation to the constitution of standing and ad hoc-committees under sub-section (5) of section 11 ; 10 (c) the conditions of service of, the procedure to be followed by, and the manner of filling vacancies among, members of the institute: (d) powers and functions to be exercised and discharged by the president of the institute: (e) allowances, if any, to be paid to the president and members of the institute: (f) number of officers and employees that may be appointed by the institute and the manner of such appointment; to (g) the form in which and the time at which the budget and reports shall be prepared by the institute and the number of copies thereof to be forwarded to the central government; (h) the form and manner in which returns and information are to be furnished by the institute to the central govment; (i) any other matter which has to be or may be })rescribed by 1'\1les (3) all rules made under this section shall, as soon as may be after they are made, be laid before both houses of parliament 30 (1) the institute may, with the previous approval of the power to central government, make regulations consistent 'with this act and make reitu 30 the rules made thereunder to carry out the purposes of this act, and imuns without prejudice to the generality of this power, such regulations may provide for-(a) the summoning and holding of meetings other than the first meeting, of the institute, the time and place where 35 such meetings are to be held, the conduct of business at such meetings and the number of members necessary to form a quorum: (b) the manner of constituting the governing body and standing and ad hoc committees, the term of office of, and 40 the manner of filling vacancies among, the members of, the governing body and standing and ad hoc committees: (c) the powers and functions to be exercised and discharged by the president of the instit4te and the chairman of the governing body; (d) the allowances, if any, to be paid to the chairman and the members of the gov'~ning body and of standing and 5 ad hoc committees; { , (e) the procedure to be followed by the governing body and standing and ad hoc committees in the conduct of their business, exerdse of their powers and discharge of their functions; io (f) the tenure of office, salaries and allowances and other conditions of service of the director and other officers and employees of the institutf> including teachers appointed by the ijl~titute; (g) the po~ts and duties of the chairman of the governing 15 body; (h) the powers and duties of the director and other officers and employee~ of the institute; (i) the management of the properties of the institute; (j) the degrees, diplomas and other academic distinctions and 20 titles which may be granted by the institute; (k) the professorships, readerships, lecturership's and other posts which may be instituted and persons who may be appointed to such professorships, readerships, lecturerships and other posts; 2s (l) the fees and other charges which may be demanded and received by the institute; (m) the manner in which and the conditions subject to which pension and provident funds may be constituted for the ·benefit of officers, teachers and other employees 30 of the institute; (n) any other matter for which under this act provisions may be made by regulations (2) until the institute is established under this act, any regulation which may be made under sub-section (1) may be made by the 3~ central government; and any regulation so made may be altered or rescinded by the institute in exercise of· its powers under suhsection (1) statement of objects and reasonsfor improving professional l'''1npetence among medical practitioners, it is neces~ry to place ~1 nigh standard of medical education, both postgraduate and undergraduate, before all medical colleges and other allied institutions in the country similarly, for the promotion of medical research, it is necessary that the country should attain self-sufficiency in postgraduate medical education these objectives are hardly capable of realisation unless facilities of a very high orger for both undergraduate and postgraduate medical education and research are provided by a central authority in one place the bill seeks to achieve these ends by the establishment 'in new delhi of an institution under the nat""o of the all-india institute of medical sciences the institute will- ievelop patterns of teaching in undergraduate and postgraduate medical educatiun in all its branches so as to demonstrate a high standard of medical education to all medical colleges and other allied institutions, will provide facilities of a high order for training of personnel in all important branches of health activities and also for medical research in its various aspects the institute will have the power to grant medical degrees, diplomas and other academic distinctions which would be recognised medical degrees for the purpose of the indian medical council act, 1933 amrit kaur new delhi; the 3rd september 1955 the bill contemplates the establishment of an all-india institute of medical sciences as a body corporate the institute will establish and maintain one or more medical colleges, one or more well-equipped hospitals, a dental college, a nursing college, rural and urban health organisations and other institutions for the training of different types of health workers finances required by the institutions for the exercise of its powers and discharge of its functions shall be payable by th~ central government in the shape of grants-in-aid each year at this stage it is not possible to frame an accurate estimate of the manpower, the equipment, etc, needed to enable the in· stitute to exercise all the powers and discharge all its functions under the provisions of the bill the exact amount which will be needed by the institute for these purposes can be properly determined only after the various constituents of the institute are established 2 for the year 1955-56, the following amounts have been provided in the demands indicated below:-| | demand | no | 47-medical | services for equip- ||-------------------------|-------------------------------|---------|---------------|-----------------------|| ment | and | meeting | recurring | ex- || penses | rs | | | || 42·68 | lakhs | | | || demand | | | | || no | 136--new delhi capital outlay | | | || for construction works | | | | || rs | 27·00 | lakhs | | || rs | | | | || 69'68 lakhs | | | | |3 funds to be made available in respect of subsequent years will vary and will be determined from time to time 4 the institute has been empowered to receive grants, gifts, donations, benefactions, bequests or transfers from private bodies or individuals· 5 all moneys placed at the disposal of the institute will constitute the "fund" of the institute un-utilised amounts in the "fund" of the institute at the end of the year will not lapse, but shall be taken into account in making funds available to the institute in respect of the subsequent year clause 29 of the bill empowers the central government to make after consultation with the institute, rules by notification in the omcia! gazette to carry out the pufposes of the act the matters in respect of which such rules may be made are specified therein these matters relate to the manner of nomination of representatives of the medical faculties of the indian universities as members of the institute; control and restrictions in relation to the constitution of standing and ad hoc committees; terms and conditions of service of members of the institute; po~ers and functions of the president of the institute; allowances of the president and members of the institute; number of officers and employees that may be appointed by the institute and the manner of such appointment, etc it is not possible at this stage to provide for these matters specifically in the act the bill, however, prescribes that all such rules shall, as soon as may be, after they are made, be laid before both houses of parliament· 2 clause 30 of the bill empowers the institute to make, with the previous approval of the central government, regulations consistent with the provisions of this act and the rules made thereunder the matters in respect of which such regulations may be made are specified therein these matters relate to the procedure for conducting business at meetings other than the first meeting of the institute; the manner of constituting the governing body and standing and ad hoc committees; powers and functions of the president of the institute and chainnan of the governing body; the allowances of the chairman and the members of the governing body and ot standing and ad hoc committees; the terms and conditions of service of the director and other offtcers of the institute, etc the institute has also been empowered to make regulations prescribing the degrees, diplomas and other academic distinctions and titles in undergraduate and post· graduate medical education that it will grant such regulations can only be made later 3, the delegated'legislation is of a character normal to such acts l a billto provide for the establishmcot of an all lndja institute of medical sciences ; : the president has, in pursuance of clause (3) of 1ii1icie rt7 of the constitution of india, recommended to lot sabha the, consideration of the bill m nkaui , 8saettjrjl (rajkumari amrit kaur, minister of health) gipd-lad-9 sl ls-16-9-ss-i,7s0 "

Parliament_bills

28a42d1f-fa2d-508e-827a-5b01fd223e83

the provision of uninterrupted power supply to industries in backward areas bill, 2016 byshrimati rama devi, mpa billto provide for uninterrupted power supply to the industrial units operating in the industrially backward areas of the country by the central government to ensure the overall industrial development of such areas and for matters connected therewithbe it enacted by parliament in the sixty-seventh year of the republic of india as follows:—1 (1) this act may be called the provision of uninterrupted power supply to industries in backward areas act, 2016short title, extent and commencement5(2) it extends to the whole of india(3) it shall come into force at oncedefinitions2 in this act, unless the context otherwise requires;(a) "appropriate government" means in the case of a backward state, the government of that state and in all other cases, the central government;10(b) "backward area" means an area notified by the appropriate governmentunder section 3, which does not have the requisite industries proportionate to the size and population of the area;14 of 1947(c) "industry" means an industry as defined in the industrial disputes act, 1947; (d) "prescribed" means prescribed by rules made under this act; and36 of 2003(e) words and expressions used but not defined in this act and defined in the electricity act, 2003 shall have the meaning assigned to them in that acts53 the appropriate government shall, within six months of the commencement of thisact, notify the backward areas within its jurisdiction in such manner as may be providedappropriate government to notify backward areas4 (1) the appropriate government shall provide uninterrupted power supply to theindustrial units operating within the territorial jurisdiction of a notified backward area in such manner as may be prescribedgovernment to maintain uninterruptedpower supplyof industries10(2) for the purposes of sub-section (1), the central government may, if it deemsnecessary so to do invite and promote private sector in establishing power generating units exclusively for the industrial sector in the notified backward areas155 the appropriate government shall establish such number of new electricitygenerating stations as it may deem necessary, from time to time, exclusively for providing uninterrupted power to the industrial units operating within its territorial jurisdictionappropriate government to establish new generating stations exclusively for the industries206 the central government shall, from time to time, carry out investigations and collectand record the data concerning the generation, distribution and utilisation of power throughout the country meant for the industrial sector and submit an annual report, in such form and in such manner as may be prescribed, to the president of india who shall cause the report to be laid before both the houses of parliament, as soon as may be, after it is received by himcentral government to carry out investigation and collect data about the power availability to industries in the country 7 the central government shall, after due appropriation made by parliament by law in this behalf, provide, from time to time, adequate funds for carrying out the purposes of this actcentral government to provide funds savings8 the provisions of this act shall be in addition to and not in derogation of any otherlaw for the time being in force25power to make rules9 (1) the central government may, by notification in the official gazette, make rulesfor carrying out the purposes of this act30(2) every rule made under this act shall be laid, as soon as may be after it is made,before each house of parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive seesions 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 from 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 rule35 statement of objects and reasonsindustries and the backbone of every economy and the development of a country depends upon the development of its industries a strong economy requires good industrial base a developing country like ours needs a very solid industrial base in the modern globalisation period to face the stiff competition in the world market apart from the national level, industries are very vital at the state level also in a federal polity like ours to have a balance at the state and national level but at present in our country some states are industrially backward take for instance the states of bihar and jharkhand and which having 40 per cent of the country's wealth but industrially it is the most backward area of the union such backward states need rapid industrialisation but for a good industrial base one requires infrastructure like electricity, raw material, latest technology, trained technicians, cheap labour etc apart from all round dedication for growth but in our country unfortunately the basic requirement like power is not available in abundance which is hampering industrial growth for instance the overall power generation is short due to poor performance of all the regions of the country during the period the situation is more alarming in industrially backward areas like bihar, jharkhand and north-eastern states apart from poor performance and less utilisation of installed capacity by state electricity boards whatever energy is generated, major share of it is consumed by domestic and agriculture sectors the industrial sector is always left to end itself so in the absence of uninterrupted electricity supply a number of industrial units have to close down in the recent past for example hundreds of electric arc furnaces which require uninterrupted electricity supply have been closed down in various parts of the country it has left thousands of workers jobless and affected the production targets similar was the fate of other industries alsoaccording to reserve bank of india report as at the end of march 1991 there were223809 sick/weak industries, both ssi and non-ssi with outstanding bank credit of rs 1076782 crores and majority of them were in backward states shortage of power was one of the reasons for the sickness/weakness of these industries as such we have to give topmost priority to electricity generation for the survival and development of our industries particularly in the industrially backward state like bihar etc hence it is proposed that it should be made obligatory for the central government to maintain uninterrupted power supply to the industrial units of the country in general and of backward areas in particularfor this purpose the government may involve the private sector and also establish power stations exclusively for the industrial sector in such states the central government should also make adequate funds available for this purposehence this billnew delhi;rama devinovember 4, 2016 financial memorandumclause 4 of the bill provides that the appropriate government shall provide uninterrupted power supply to the industrial units operating in notified backward areas clause 5 provides that the appropriate government shall establish new electricity generating stations within its territorial jurisdiction clause 7 provides that the central government shall provide adequate funds for carrying out the purposes of this bill the bill, therefore, if enacted, will involve expenditure from the consolidated fund of india it is estimated that a sum of rupees two thousand crores would be involved as recurring expenditure per annum from the consolidated fund of indiaa non-recurring expenditure of rupees one thousand crores is also likely to be involved memorandum regarding delegated legislationclause 9 of the bill empowers the central government to make rules for carrying out the purposes of this bill as the rules will relate to matters of detail only, the delegation of legislative power is of a normal character———— a billto provide for uninterrupted power supply to the industrial units operating in the industrially backward areas of the country by the central government to ensure the overall industrial development of such areas and for matters connected therewith————(shrimati rama devi, mp)

Parliament_bills

e55f0df2-3fef-5a01-ad00-6e82201f9080

bill no 167 of 2019 the appropriation (no 2) bill, 2019 a billto authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2019-20be it enacted by parliament in the seventiethyear of the republic of india as follows:—short title1 this act may be called the appropriation (no 2) act, 201952 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 ninety-eight lakh eighteen thousand nine hundred three crore and eighty-two lakh rupees towards defraying the several charges which will come in course of payment during the financial year 2019-20 in respect of the services specified in column 2 of the scheduleissue of rs 9818903,82,00,000 out of the consolidated fund of india for the financial year 2019-20 appropriation103 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 year4 references to ministries or departments in the schedule are to such ministries or departments as existing immediately before the 19th june, 2019 and shall, on or after that date, be construed as references to the appropriate ministries or departments as reconstituted from time to timeconstruction of references to ministries or departments in the schedulethe schedule(see sections 2 and 3)| 1 | 2 | 3 ||---------------------------------------|---------------------------------------------------------------|------------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 1 | department of agriculture, cooperation and farmers' | || welfare revenue | 130450,51,00,000 | || capital | 34,70,00,000 | || 2 | department of agricultural research and education revenue | 8078,76,00,000 || 3 | atomic energy revenue | 14957,52,00,000 || capital | 9399,37,00,000 | 10,00,00,000 || 4 | ministry of ayurveda, yoga and naturopathy, unani, | || siddha and homeopathy (ayush) revenue | 2445,55,00,000 | || capital | 21,00,000 | || 5 | department of chemicals and petrochemicals revenue | 263,65,00,000 || 6 | department of fertilisers revenue | 83514,95,00,000 || capital | 5,00,000 | || 7 | department of pharmaceuticals revenue | 230,45,00,000 || capital | 5,06,00,000 | || 8 | ministry of civil aviation revenue | 4474,99,00,000 || capital | 25,01,00,000 | || 9 | ministry of coal revenue | 1159,05,00,000 || 10 | department of commerce revenue | 5709,31,00,000 || capital | 510,00,00,000 | || 11 | deparment for promotion of industry and internal | || trade revenue | 5001,79,00,000 | || capital | 672,72,00,000 | || 12 | department of posts revenue | 30411,20,00,000 || capital | 947,74,00,000 | || 13 | department of telecommunications revenue | 30693,64,00,000 || capital | 9719,72,00,000 | || 14 | department of consumer affairs revenue | 2240,32,00,000 || capital | 51,50,00,000 | || 15 | department of food and public distribution revenue | 190914,27,00,000 || capital | 51326,12,00,000 | || 16 | ministry of corporate affairs revenue | 570,34,00,000 || capital | 41,00,00,000 | || 17 | ministry of culture revenue | 2953,21,00,000 || capital | 89,14,00,000 | || 18 | ministry of defence (civil) revenue | 27270,00,00,000 || capital | 6932,85,00,000 | 35,00,00,000 || 19 | defence services (revenue) revenue | 222254,47,00,000 || 20 | capital outlay on defence services | capital || 21 | defence pensions revenue | 112077,11,00,000 || 22 | ministry of development of north eastern region revenue | 2292,80,00,000 || capital | 767,20,00,000 | || 23 | ministry of earth sciences revenue | 1765,05,00,000 || capital | 141,00,00,000 | || 24 | ministry of electronics and information technology revenue | 6306,00,00,000 || capital | 348,00,00,000 | || 25 | ministry of environment, forests and climate changerevenue | 2998,20,00,000 || capital | 64,52,00,000 | || rs | rs | rs ||--------------------|---------------------|---------------|| 1 | 2 | 3 ||----------------------------|-----------------------------------------------------|-------------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 26 | ministry of external affairs revenue | 16511,20,00,000 || capital | 1373,55,00,000 | || 27 | department of economic affairs revenue | 3211,46,00,000 || capital | 17208,97,00,000 | || 28 | department of expenditure revenue | 400,55,00,000 || 29 | department of financial services revenue | 1305,16,00,000 || capital | 73935,04,00,000 | || 30 | department of investment and public asset | || management (dipam) revenue | 132,08,00,000 | || 31 | department of revenue revenue | 203457,98,00,000 || capital | 8,73,00,000 | || 32 | direct taxes revenue | 7036,44,00,000 || capital | 302,00,00,000 | || 33 | indirect taxes revenue | 7493,15,00,000 || capital | 406,85,00,000 | || 34 | indian audit and accounts department revenue | 4832,22,00,000 || capital | 16,00,00,000 | || c | | || harged | | || | - | interest payments || c | | || harged | | || | - | repayment of debt || 37 | pensions revenue | 49184,90,00,000 || 38 | transfers to states revenue | 32480,00,00,000 || capital | | 19823,28,00,000 || 39 | department of fisheries revenue | 790,58,00,000 || capital | 14,17,00,000 | || 40 | department of animal husbandry and dairying revenue | 3301,01,00,000 || capital | 41,64,00,000 | || 41 | ministry of food processing industries revenue | 1196,60,00,000 || 42 | department of health and family welfare revenue | 90145,25,00,000 || capital | 2890,20,00,000 | || 43 | department of health research revenue | 3374,65,00,000 || 44 | department of heavy industry revenue | 980,74,00,000 || capital | 386,26,00,000 | || 45 | department of public enterprises revenue | 22,64,00,000 || 46 | ministry of home affairs revenue | 4584,39,00,000 || capital | 311,40,00,000 | || 47 | cabinet revenue | 828,85,00,000 || 48 | police revenue | 88707,75,00,000 || capital | 10811,89,00,000 | 6,33,00,000 || 49 | andaman and nicobar islands revenue | 4285,99,00,000 || capital | 601,58,00,000 | || 50 | chandigarh revenue | 4309,48,00,000 || capital | 376,63,00,000 | 25,00,00,000 || 51 | dadra and nagar haveli revenue | 867,82,00,000 || capital | 317,06,00,000 | || 52 | daman and diu revenue | 1575,98,00,000 || capital | 342,48,00,000 | || 53 | lakshadweep revenue | 1117,11,00,000 || capital | 186,38,00,000 | || 54 | transfers to delhi revenue | 812,00,00,000 || capital | 300,00,00,000 | || rs | rs | rs || 1 | 2 | 3 ||--------------------------------|----------------------------------------------------------------|------------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || 55 | transfers to pudducherry revenue | 1600,99,00,000 || capital | 1,00,000 | || 56 | ministry of housing and urban affairs revenue | 35421,29,00,000 || capital | 19472,42,00,000 | 71,92,00,000 || 57 | department of school education and literacy revenue | 97585,76,00,000 || 58 | department of higher education revenue | 52058,84,00,000 || capital | 2120,00,00,000 | || 59 | ministry of information and broadcasting revenue | 4361,67,00,000 || capital | 13,54,00,000 | || 60 | department of water resources, river development | || and ganga rejuvenation revenue | 7890,15,00,000 | || capital | 414,46,00,000 | 1,00,000 || 61 | department of drinking water and sanitation revenue | 27766,70,00,000 || 62 | ministry of labour and employment revenue | 11151,65,00,000 || capital | 32,44,00,000 | || 63 | law and justice revenue | 3020,11,00,000 || capital | 135,00,00,000 | || 64 | election commission revenue | 261,68,00,000 || capital | 25,00,00,000 | || c | | || harged | | || — | supreme court of india | revenue || 66 | ministry of micro, small and medium enterprises revenue | 6984,27,00,000 || capital | 27,02,00,000 | || 67 | ministry of mines revenue | 1717,98,00,000 || capital | 107,57,00,000 | || 68 | ministry of minority affairs revenue | 4599,98,00,000 || capital | 100,02,00,000 | || 69 | ministry of new and renewable energy revenue | 5209,83,00,000 || capital | 45,00,00,000 | || 70 | ministry of panchayati raj revenue | 871,37,00,000 || 71 | ministry of parliamentary affairs revenue | 19,38,00,000 || 72 | ministry of personnel, public grievances and pensionsrevenue | 1483,71,00,000 || capital | 139,24,00,000 | 6,65,00,000 || c | | || harged | | || — | central vigilance commission | revenue || 74 | ministry of petroleum and natural gas revenue | 42440,78,00,000 || capital | 1667,31,00,000 | || 75 | ministry of planning revenue | 582,29,00,000 || capital | 1,11,00,000 | || 76 | ministry of power revenue | 18956,36,00,000 || capital | 3365,92,00,000 | || c | | || harged | | || — | staff, household and allowances of the | || president | revenue | || 78 | lok sabha revenue | 807,83,00,000 || 79 | rajya sabha revenue | 399,52,00,000 || 80 | secretariat of the vice-president revenue | 8,30,00,000 || c | | || harged | | || — | union public service commission | revenue || 82 | ministry of railways revenue | 272235,40,00,000 || capital | 227394,24,00,000 | 36,31,00,000 || 83 | ministry of road transport and highways revenue | 21619,82,00,000 || capital | 142819,16,00,000 | 10,00,00,000 || 84 | department of rural development revenue | 191770,34,00,000 || capital | 100,00,00,000 | || rs | rs | rs || 1 | 2 | 3 ||-----------------------|---------------------------------------------------------------|-------------------|| sums not exceeding | | || no | | || of | | || vote | | || services and purposes | voted | charged || by parliament | on the | total || consolidated | | || fund | | || rs | rs | rs || 85 | department of land resources revenue | 2227,24,00,000 || 86 | department of science and technology revenue | 5510,09,00,000 || capital | 90,00,00,000 | || 87 | department of biotechnology revenue | 2580,34,00,000 || 88 | department of scientific and industrial research revenue | 4886,24,00,000 || capital | 9,65,00,000 | || 89 | ministry of shipping revenue | 1955,99,00,000 || capital | 526,57,00,000 | || 90 | ministry of skill development and entrepreneurship revenue | 2926,11,00,000 || capital | 63,10,00,000 | || 91 | department of social justice and empowerment revenue | 8429,99,00,000 || capital | 455,01,00,000 | || 92 | department of empowerment of persons with | || disabilities revenue | 1163,69,00,000 | || capital | 41,21,00,000 | || 93 | department of space revenue | 5874,12,00,000 || capital | 6598,14,00,000 | 40,00,000 || 94 | ministry of statistics and programme implementationrevenue | 5216,33,00,000 || capital | 14,73,00,000 | || 95 | ministry of steel revenue | 241,29,00,000 || 96 | ministry of textiles revenue | 4800,57,00,000 || capital | 30,91,00,000 | || 97 | ministry of tourism revenue | 2189,21,00,000 || capital | 1,00,000 | || 98 | ministry of tribal affairs revenue | 1155,69,00,000 || 5659,27,00,000 | 6814,96,00,000 | || capital | 80,00,00,000 | || 99 | ministry of women and child development revenue | 29664,89,00,000 || capital | 1,00,000 | || 100 | ministry of youth affairs and sports revenue | 2181,90,00,000 || capital | 35,02,00,000 | || t | | || otal | | || : | 3013950,33,00,000 | 6804953,49,00,000 | statement of objects and reasonsthis bill is introduced in pursuance of article 114 (1) of the constitution of india to provide for the appropriation out of the consolidated fund of india of the moneys required to meet the expenditure charged on the consolidated fund and the grants made by the lok sabha for expenditure of the central government for the financial year 2019-20nirmala sitharaman———— president's recommendation under article 117 of the constitution of india————[do no 2(46)-b(d)/2018, dated 1072019 from smt nirmala sitharaman, minister of finance to the secretary-general, lok sabha]the president, having been informed of the subject matter of the appropriation (no 2) bill, 2019 to authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2019-20 recommends, under article 117(1) and (3) of the constitution, the introduction of appropriation (no 2) bill, 2019 in lok sabha and also the consideration of the bill———— a billto authorise payment and appropriation of certain sums from and out of the consolidated fund of india for the services of the financial year 2019-20————mgipmrnd—1464ls(s3)—11-07-2019

Parliament_bills

4a5fc732-5a2e-5c8b-8ca0-364dbf10d3aa

bill no 61 of 2011 the maintenance and welfare of parents and senior citizens (amendment) bill, 2011 by dr mahendrasinh p chauhan, mp a billfurther to amend the maintenance and welfare of parents and senior citizens act, 2007be it enacted by parliament in the sixty-second year of the republic of india as follows:—2 for chapter iv of the maintenance and walfare of parents and senior citizens act, 2007, the following chapter shall be substituted, namely:—substitution of new chapter for chapter iv "chapter iv provisions for medical care and other facilities for senior citizens520 the state government shall ensure that,—medical support for senior citizens(i) the government hospitals or hospitals funded fully or partially by the government shall provide free periodical health check-up and other health care facilities for all senior citizens as far as possible;(ii) separate queues be arranged for senior citizens;10(iii) facility for treatment of chronic, terminal and degenerative diseases is expanded for senior citizens;(iv) research activities for chronic elderly diseases and ageing is expanded; (v) there are earmarked facilities for geriatric patients in every district hospital duly headed by a medical officer with experience in geriatric care1520a notwithstanding anything contained in this act or in any other law for the time being in force, the central government shall provide,—other facilities for senior citizens(i) subsistence allowance of rupees one thousand per month to every destitute senior citizen;20(ii) travel facilities by road, rail and air at concessional rates to every senior citizen; and(iii) such other facilities to senior citizens, as the central government may think necessary:25provided that the central government may revise the rate of subsistence allowance referred to in clause (i) above, from time to time, on the basis of such criteria as it may think fit for the purposeexplanation— for the purpose of this section, 'destitute senior citizen' means any person who has completed the age of sixty years and has no living relative or property to maintain himself" statement of objects and reasonsthe increasing influence of western culture in our country has resulted in senior citizens being neglected this is totally against our indian culture and philosophy with the increase in life expectancy, the number of destitute senior citizens is increasing regularly this problem is more pronounced in the urban areas in cities, thousands of senior citizens are living alone as they have no one to care for them the senior citizens who are destitute have neither any income nor any relatives to support them it is the duty of the state to provide them with security both personal and financial for their welfare it is inhuman and immoral to neglect our senior citizens they must be provided complete financial security including 'roti, kapra and makaan'the bill seeks to amend the maintenance and welfare of parents and senior citizens act, 2007 with a view to provide for payment of subsistence allowance and other facilities to destitute senior citizensnew delhi;mahendrasinh p chauhanaugust 1, 2011 financial memorandumclause 2 of the bill provides that the central government shall provide subsistence allowance to every destitute senior citizen it also provides for certain facilities to senior citizens 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 one thousand five hundred crore is likely to be involved from the consolidated fund of indiaa non-recurring expenditure of about rupees one thousand crore is also likely to be involved———— a billfurther to amend the maintenance and welfare of parents and senior citizens act, 2007————(dr mahendrasinh p chauhan, mp)

Parliament_bills

87fa35d8-0bd9-5305-9f59-4ca603fc7f46