BSKRAO
07 November 2014 at 09:47
(1) It was clearly held by the Hon’ble Supreme Court in the case of Bar Council of India Vs A.K.Balaji [SLP(Civil)No(s)17150-17154/2012] Dt.4.7.2012 (SC) upholding the Madras High Court judgment in the case of A.K.Balaji Vs Govt. of India (2012) 35 KLR 290 21.02.2012 (Madras HC) that Advocates alone are entitled to practice the Profession of Law both in litigious & non-litigious matters, nullifying the effect of Section 33 of The Advocates Act,1961. This also confirms to Section 29 of The Advocates Act,1961.
(2) The constitution bench of Supreme Court of India in National Tax Tribunal case of Madras Bar Association Vs Union of India bearing No.150 of 2006 Dtd.25.09.2014, it was also held that Non-Advocates to represent party to an appeal before NTT, unconstitutional and unsustainable in law. On date, appearance clause under all Indian taxation statute has been subject to review of apex court. If such appearance clause still retained in statute books of Indian taxation laws, situation may arise that orders of the assessing authorities passed against the representations of other than Advocates will become in-fructuous, bad in law, null & void. Further, such orders cannot be enforced and / or appealed.
(3) Latest policy decision of the learned officials in Finance Ministry to expand the definition of “Accountant” to include related professionals in DTC-2013 is most welcome move. But, in order to give full effect for the same, Tax Practitioners Law is most essential for India to enable other than Advocates also to practice exclusively in taxation laws in India. Our esteemed Central Govt. must come out with subordinate legislation; introduce Tax Practitioners Bill covering all five class of tax law professionals of India (Viz.Legal Practitioners, Chartered Accountants, Cost & Management Accountants, Company Secretaries and Income-Tax Practitioners). Such Tax Practitioners Bill should be introduced with “Preamble” stating that “other than Advocates are also practicing exclusively in the line of tax laws in India, in order to protect them & also in the interest of Govt. revenue, this Tax Practitioners Bill has been introduced”. Then such Tax Practitioners Law cannot be struck down in view of the above court verdicts. Treasury Department Circular No.230 for regulations governing practice before the Internal Revenue Service of Income-Tax Deptt. in USA & Tax Agent Service Act of Australia are very good examples for kind consideration of Ministry of Finance, Government of India to have similar Tax Practitioners Law in India also, to generate tax professionals for widening genuine tax base of assesses.
(4) Due to latest court verdicts on practice of law, India is badly in need of Tax Practitioners Law. Among Legal Practitioners, Cost & Management Accountants, Company Secretaries, Chartered Accountants and Income-Tax Practitioners, who wants to practice tax law in India, should mandatorily seek registration under Tax Practitioners Law, whatever their parent body says is immaterial & Tax Practitioners Law should recognize the qualifications acquired by all the five class of tax professionals. On date ample tax compliance work is there, but there is no required Tax Professionals to support voluntary compliance in Indian taxation laws. Further, “More persons in the line of tax practice more revenue to the Government”.
(5) Tax Practitioners Law in the lines of “US Treasury Circular No.230” is well suited to India, required for India & also need of the hour to widen genuine tax base of assesses. “Tax Practitioners Law, if brought in India, will generate self employment with added advantage of increased revenue collection”. I/We hope that Ministry of Finance, Govt. of India will consider this suggestion/representation, which is in the interest of Govt. revenue & all five class of Tax Professionals of India.
Member (Account Deleted)
06 November 2014 at 23:55
i work as a teacher in a girls' govt school under delhi administration.
one of my students who had been under me since 2011 is now in class 11th.when she was in class 9th,i had sent all my students' names (including hers)to CBSE office for registartion.her parents' names,her DOB and her own name. spellings were checked by me for accuracy,by referring to her old documents which she had presented to school while seeking admission.
by mistake i entered wrong DOB before sending her details to CBSE.
still she signed some papers which mentioned all the above details,including her DOB.her signature implied that she regards her details correct.it's mandatory to take these signatures before sending these details to CBSE office.
next year again,when she was in class 10th her detials were shown to her which she signed again before approving them.if any correction was needed it cud have been done only if she had pointed out any error.
so,twice,she approved of her DOB by signing without checking it.
few months later she even got CBSE registration card which mentioned wrong DOB.at that time also she did not point out this error.
Now when she passed her 10th exam,she noticed the incorrect DOB in her 10th certificate.suddenly she woke up to this error,which she had been ignoring till now..
now does the onus of this mistake lie on me??my colleagues say that DOB change in 10th certificate will cost money which i should pay to CBSE,otherwise it can cause legal action from parents ON ME.her parents say its my fault.was it not the girl's fault to keep signing papers 2 times in class 9th and 10th and wake up to this blunder only now.should the girl and her parents not take responsibility of getting DOB changed by visiting CBSE office themselves ?can i be forced to pay CBSE fees for DOB correction?
if teachers are to be blamed for each and everything,then why are students signatures taken for approval?please advise me legally
Vasu Moottu Kuzhiyil
06 November 2014 at 23:54
My friend is running a Pvt Ltd Company. He is in need of large amount to under take a new project. One of his friend have large amount of money lying in foreign country and ready to help him. He is willing electronic transfer of some money to the company account of my friend. My question are:
1) whether the details of source of this foreign money is to be mentioned in the Tax returns of the company?
2) Is there any restriction and ceiling for such fund transfer ?
Member (Account Deleted)
06 November 2014 at 23:52
i work as a teacher in a girls' govt school under delhi administration.
one of my students who had been under me since 2011 is now in class 11th.when she was in class 9th,i had sent all my students' names (including hers)to CBSE office for registartion.her parents' names,her DOB and her own name. spellings were checked by me for accuracy,by referring to her old documents which she had presented to school while seeking admission.
by mistake i entered wrong DOB before sending her details to CBSE.
still she signed some papers which mentioned all the above details,including her DOB.her signature implied that she regards her details correct.it's mandatory to take these signatures before sending these details to CBSE office.
next year again,when she was in class 10th her detials were shown to her which she signed again before approving them.if any correction was needed it cud have been done only if she had pointed out any error.
so,twice,she approved of her DOB by signing without checking it.
few months later she even got CBSE registration card which mentioned wrong DOB.at that time also she did not point out this error.
Now when she passed her 10th exam,she noticed the incorrect DOB in her 10th certificate.suddenly she woke up to this error,which she had been ignoring till now..
now does the onus of this mistake lie on me??my colleagues say that DOB change in 10th certificate will cost money which i should pay to CBSE,otherwise it can cause legal action from parents ON ME.her parents say its my fault.was it not the girl's fault to keep signing papers 2 times in class 9th and 10th and wake up to this blunder only now.should the girl and her parents not take responsibility of getting DOB changed by visiting CBSE office themselves ?can i be forced to pay CBSE fees for DOB correction?
if teachers are to be blamed for each and everything,then why are students signatures taken for approval?please advise me legally
Member (Account Deleted)
06 November 2014 at 23:39
i work as a teacher in a girls' govt school under delhi administration.
one of my students who had been under me since 2011 is now in class 11th.
when she was in class 9th,ie,in 2012,i had sent all my students' names (including hers)to CBSE office for registartion.her parents' names,her date of birth and her own name spellings were checked by me for accuracy,by referring to her old documents which she had presented to this school while seeking admission.
by mistake i entered wrong date of birth before sending her details to CBSE.
still she signed some papers which mentioned all the above details,including her DOB.her signature implied that she regards her details as correct.it's mandatory to take students' signatures before sending these details to CBSE office.
in 2013 again,when she was in class 10th her detials were shown to her which she signed again before approving them finally..if any correction was needed it could have been done only if she had pointed out any error.
so two times,ie,in 2012 and 2013,she approved her details to be correct,including her DOB by signing without checking properly.
few months later she even got CBSE registration card which mentioned wrong DOB.at that time also she did not point out the incorrect DOB.
Now when she passed her 10th exam,she noticed the incorrect DOB in her 10th certificate.suddenly she woke up to this error,which she had been ignoring since 2012,by blindly signing..
now does the onus of this error really lie on me to get these details corrected?my school colleagues say that DOB change in 10th certificate will cost money and that i should pay money to get it changed from CBSE,otherwise it can cause legal action from parents on me.her parents say its my fault.
was it not the girl's fault to keep signing papers 2 times in 2012 and 2013 and wake up to this blunder only in 2014.should the girl and her parents not take responsibility of getting DOB changed by visiting CBSE office ?can i be forced to pay CBSE fees for DOB correction?
if teachers are to be blamed for each and everything,then why are students signatures taken for approval?
salman merchant
06 November 2014 at 23:15
Respected,
The examination –in-chief of the complainant is finished, there are 4 accused in this case, now the cross-examination
of the complainant by Acc no.1 is the next step. My question is: –can the accused no.1 defer the cross-examination until
all the accused have finished the cross-examination of the said complaianant. IF YES- THEN UNDER WHAT PRETEXT AND HOW
IT COULD BE DONE.
sir my self arun yadav,mere baba ki property meri grand step mother se 2 logo ne old age pension ke bahane gift deed registerd krwa li.mere baba ki dead 1996 me ho chuki hai .ab iska waad court me pending hai. kya ye gift deed cancel ho skti hai. meri grand step mother abhi jinda hai . aur unse koi bhi bachcha nhi hai. plz help
Mithelesh
06 November 2014 at 22:30
Hello,
I was working in a PSU and applied in Central govt Group A services post through proper channel in the same Grade pay of 5400-/-. Till the time I was selected to the post through UPSC via direct recruitment I got promoted in PSU and my grade pay had become 6600-/-. When I was relieved from PSU my salary was 17550+6600 and I joined central govt in the 15600-39100 pay band with grade pay of 5400-/-. Will my entire pay of (17550+6600) will be protected? If not at what stage my pay will be protected?
SUJAETHA ESHWARA
06 November 2014 at 22:22
My husband a army officer deserted me and my grown up kids for a girl who is 15 yrs younger to him.Hestarted paying me to live and educate children by the support of higher officils . He is now 50 yrs and me 44 - daughter 19 and my son 16 yrs . he applied for a judicial separation in family court and now he got rejected by court as he could not give any proof on my cruelty. I won RC with verdict that my husband should come and join me in 7 days if not pay fine of 1000 per day in return . but he filed an appeal in high court and got stay on it after 2 months immediately stopped all finances . I filed maintanance now. My chilren wanted to go stay with him as its becoming difficult for to do everything . They gave a message and there is no reply . Last four months I am with out a penny.It is difficult to live with my meagre salary as a private contract teacher. What legal action can i take to make him realise that he is also responsible physically mentally and financially for childrens growth. He cannot escape from duties . Last two years he is enjoying with that lady inspite of all the problems .I am exhausted now But I dont want to give him divorce. He is taking it for granted that nobody could any thing .Pl help me
How to know notary application status
Sir I was applied for central notary on July 2014, to notary cell, dept.of law & justice,through the judicial magistrate under the new provision of notary act. But did not got any acknowledgement of my application and status of the same.
Could you please help me to how we can know the status of the notary application.
I also want to know if taking signature of district judge on the notary application is allowed in the five authorized persons or do we need to take the signature of JMFC. As I sent the application with district judge sign
Please advice me. Thanking you sir